Accounting Manual for Public School Districts - Chapter 2 – Budgeting - Effective Date: 9-1-13
BUDGET EXTENSIONS (OSPI F-200 Report)
Monthly Review of Budget to Determine Necessity of an Extension
All funds in the budget should be reviewed and analyzed on a monthly basis. The district must complete a budget
extension prior to incurring expenditures in excess of the total of such appropriations as required by RCW 28A.505.150.
For first class school districts, this means that a budget extension must be adopted and filed prior to incurring
expenditures that exceed the appropriation in each fund. For second class school districts, a budget extension must be
adopted and approved by both the ESD and OSPI prior to incurring expenditures that exceed the appropriation in each
fund. The ESD and
OSPI will adjust budget extensions that do not meet this requirement.
WAC 392-138-110 requires that the Associated Student Body initially review revisions to the Associated Student Body
(ASB) budget. Therefore, an extension of the Associated Student Body Fund budget should occur prior to the closing of
school to secure the necessary student involvement.
Extending or Revising the Budget
School districts may adopt and file budget extensions (Form F-200) in accordance with the procedures outlined in RCW
28A.505.170 and RCW 28A.505.180 (WAC 392-123-071, 392-123-072, 392-123-078, and 392-123-079) and instructions
published by the Office of Superintendent of Public Instruction. Budget extensions not in compliance with the prescribed
format must be resubmitted as outlined in RCW 28A.505.090.
To increase the amount of the appropriation in any fund as provided in RCW 28A.505.170 and 28A.505.180, the school
district board of directors shall adopt a written resolution stating:
•The estimated amount of additional expenditures.
•The source of funding.
•The specific reason(s) for the extension. The reason(s) may be brief. For example: increased
enrollment, purchase of equipment, increased salary demand, etc.
•In the case of second class school districts, petitioning OSPI for approval.
All school districts must submit copies of their latest budget status report (Form F-198) for the
appropriate fund along with copies of their budget extensions. The budget status reports
submitted with budget extensions must be complete and in the proper format.
Budget extensions are reviewed and edited by the ESDs and OSPI to ensure that the
estimates contained in the budget extensions are reasonable. Revised budget edits must
be submitted with the budget extension document. Districts will provide explanations and
correct problems when requested.
Public Hearings for Budget Extensions
The adoption process for a budget extension is the same as for the original budget
except that notice is not required under certain types of emergencies by first class school
districts pursuant to WAC 392-123-071.
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TERMS of Use
The information contained herein is licensed, trade-secret and proprietary and may not be used, disclosed or reproduced without
permission of the licensing authorities, WSIPC and/or Skyward, Inc. As a condition of use, the User agrees to protect and keep
the information from disclosure or falling into the public domain. The failure to comply with this agreement may result in the
immediate termination of the User’s right to access the information.
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Budget Extension/Revision:
FM/AM/BM/BR
1. Click WIP button
2. Select ADD
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3. Assign Batch # and description, select the current year.
4. Select OK.
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5. Select ADD to enter your extension/revision information
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6. You can enter the amount in two different areas. You can change it in the “New” box, to reflect what you want
the new amount to be, or you can debit or credit, depending on the GL, the difference between the current
amount and the new amount.
Example 1: Change the “New” number you want the budget to be. I want my authority in this account to be
extended from $21,314.50 to $50,000, so I enter $50,000 into the “New” box.
Example 1
Example 2: Or enter the debit or credit with the difference between the current amount and the new amount.
Increase my expenditures by $28,685.50, so I enter $28,685.50 into the “Debit” box,
($50,000.00-$21,314.50=$28,685.50).
Example 2
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7. Select Add & Again to enter additional account code lines as needed.
8. After all lines have been entered, select OK.
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This is the information you have entered. You can have a difference, your entries do not need to match.
9. Select Close
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Does not
need to = 0
Your extension/revision is now in WIP.
10. Select Close
DO NOT SELECT STS CHG
After your extension/revision has been set to” approved by OSPI” in the EDS system, then you can post the
extension/revision to the WesPac system to reflect your District’s Revised budget and balances.
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Now, you need to validate crosswalk accounts and codes.
Once all of the crosswalks have been done you can submit your Budget Extension to EDS.
SUBMITTING F200 TO EDS:
FM/AM/SP/SR/FS-
F-200 SPI BUD EXTENSION EXTRACT
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1.
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4.
5.
6.
Select the Current Fiscal Year
Choose the month that correlates to the last Budget Status Report you submitted to your district’s Board.
Accounts to Extract- keep at ACTIVE ACCOUNTS ONLY
Uncheck the All Funds box, click select, and only select the fund you are doing the extension for.
Find your Extension in the Available Revision Transactions box, select this plan, then click ADD.
Click Run
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Existing Extract file? Click Yes
Review and save the F-200 Budget Extension Summary Report for your records.
Review, print and save the Budget Status Report. You will need to submit a copy to OSPI.
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The report has been generated and transmitted to EDS. Allow up to 30 minutes for the file to reach OSPI’s servers.
Once your Budget Extension has transmitted to EDS, you may review the extension and make updates and changes as
necessary. Please refer to the EDS F-200 Manual for more information. The manual is under the Info Center tab in EDS.
After your extension/revision has been set to” approved by OSPI” in the EDS system, or when you receive your signature
pages, then you can post the extension/revision to the WesPac system to reflect your district’s Revised budget and
balances.
*****Make sure to reflect any changes you made in EDS to this batch.
The complete” WSPIC Guide to Budget Revisions” is available through Share Point.
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