Training and Presentations

These trainings and presentations offer non-authoritative guidance in understanding and applying OSPI, State, and Federal requirements. Authoritative guidance may be found under the Instructions and WAC links on our website.

2023-24 ESD Annual Financial Report Presentation

This presentation goes over the new template for the F-185 (Posted 8/29/2024).

2025 Session Webinar on Operating and Captial Budgets (June 5, 2025, 3-4:30 pm) | Zoom Registration Link

After registering, you will receive a confirmation email containing information about joining the meeting.
If you have any specific questions or topics of interest, please send them to us via this survey.

Enrollment Training

PowerPoint for August 2024 Enrollment Training (Posted August 9, 2024) - This training covers updates for 2024-25, review of enrollment reporting rules, and tips for the EDS Enrollment application. A recording of the August 2024 Training is available. Email SAFS Enrollment to receive an email with a copy of the recording.

S-275 Personnel Reporting Training

S-275 Personnel Reporting & Its Role in K-12 School Funding (Posted 10/30/2020). This presentation is an overview describing the K–12 funding and the S-275 reporting.

F-196 End of Year Training

SAFS 2022-23 F-196 End of Year Workshop (Posted August 17, 2023). This presentation is an overview of F-196 financial reporting reminders, tools, tips, and updates.

WASBO Presentations

WASBO 2025
WASBO 2024
WASBO 2023
WASBO 2022

Enrollment 101—Becky McLean

  • Updates for the 2022-23 School Year
  • Calculating FTE Tool
  • Basics of Enrollment Reporting

Identifying Leases Subject to the new Requirements—Paul Stone, Holly Burlingame (WASBO), Ryan Montgomery (SAO)

  • Prepare for Lease Accounting
  • Creating a List of Leases
  • Deciding which leases to include or exclude
  • Definitions
  • Resources

SAFS Hot Topics—T.J. Kelly, Michelle Matakas, Melissa Jarmon

  • Enrollment Stabilization & One-time funding
  • Levy and Local Effort Assistance (LEA)
  • Prototypical School Funding
  • Physical, Social, and Emotional Support Staff Compliance
  • Compensation Allocations
  • Other School Apportionment and Financial Services (SAFS) Related Issues
  • Systems Updates (Actual or Projected Release Dates)

SAFS Hot Topics & Legislative Update—T.J. Kelly, Michelle Matakas, Dan Steele (WASBO/WASA)

  • Enrollment Stabilization & One-time funding
  • Levy and Local Effort Assistance (LEA)
  • Prototypical School Funding
  • Physical, Social, and Emotional Support Staff Compliance
  • Compensation Allocations
  • Other School Apportionment and Financial Services (SAFS) Related
  • Issues
  • Systems Updates (Actual or Projected Release Dates)
  • 2022 Supplemental Capital Budget
  • Bills of Interest Adopted & Defeated

F-195 Budgeting and Accounting Update for SY 2022–23—Paul Stone, Lee Wlazlak

  • New Budgeting Personnel at OSPI
  • F-195/F 200 Redesign Project Update
  • FY 2022–23 F-195 Update
  • F-195F Reminders for FY 2022–23
  • Budget Extension Reminders for FY 2021–22

F-196 Financial Reporting and Accounting Updates for SY 2021–22—Paul Stone, Mike Sando

  • F-196 Basic Information
  • Certification
  • Importing Data
  • Beginning Fund Balances sub fund
  • Program Matrix
  • Resource to Program Expenditure Report
  • New F-196 Items
  • Additional Resources
WASBO 2021
  • SAFS and WASA Hot Topics - Michelle Matakas and T.J. Kelly review Stabilization/Emergency funds, ESSER funds, and the 2021-22 Biennium Operating budget. Dan Steele provides an update on the 2021 Legislative session that includes a review of the 2021-23 Capital budget and bills of interests.
  • Enrollment Reporting 101 - Becky McLean presents a review of the enrollment reporting rules.
  • School District Accounting Manual (SDAM) Updates - Paul Stone covers updates to the SDAM, addendums to the 2020-21 SDAM, Federal Program Guidance, and Revisions to the 2021-22 SDAM.
  • 2021-2022 School Financial Services Updates - Mike Dooley provides updates to the the F-195/F-200 redesign project and the 2021-22 F-195 and reminders for the 2021-22 F-195F and 2020-21 Budget Extensions.
  • 2021-2022 F-196 Updates - Ralph Fortunato addresses the 2020-21 F-196 updates.
  • Accounting for Leases: GASB 87 - Holly Burlingame, Ryan Montegomery, and Paul Stone provide guidance on GASB 87 Accounting for Leases.
WASBO 2020
  • F-196 Year End Workshop - Ralph Fortunato provides updates and review on revisions to the F196 Financial Reporting System.
  • Transportation Workshop - T.J. Kelly and Michelle Matakas provide an update on the potential impacts of Covid-19 on transportation.
  • Accounting Year End Workshop - Paul Stone covers topics such as year end accounting tools, ESSERF claims, food and transportation programs, and NCES codes.
WASBO 2019
WASBO 2018
WASBO 2017
  • SAFS Hot Topics - Michelle Matakas and T.J. Kelly reviews what we know of the 2017 legislative session to date relating to School Apportionment and Financial Services.
  • Enrollment Reporting Update - Becky McLean presented on current enrollment issues.
  • K-3 Funding Formula Walk-through - Melissa Jarmon provided an explanation on the calculation and how to spot errors in the reports.
WASBO 2016
  • School Apportionment Hot Topics - T.J. Kelly presented the hot topics in school apportionment.
  • SB 6195 Data Collection - Michelle Matakas and T.J. Kelly presented on the proposed structure of the compensation data collection as required in SB 6195.
  • Hot Topics and Legislative Update - JoLynn Berge, Kim Brodie, Mitch Denning, and T.J. Kelly contributed to a two hour long session addressing recently passed legislation and apportionment hot topics.
  • Enrollment Reporting Update - Becky McLean gave a presentation on the transition to school level enrollment reporting for the 2016-17 school year.