2011–12 Accounting Manual
2011–12 F-195 Budget
2010–11 Budget Extensions
2010–11 F-196 Financial Reporting
SFS Update - WASBO 2011
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daniel.lunghofer@k12.wa.us
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FY 2011–12 Accounting Manual Updates
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The Accounting Manual is published cooperatively by OSPI and
SAO.
The School District Accounting Advisory Committee (SDAAC)
makes recommendations for updates to the manual in their role of
advising on accounting, budgeting, financial reporting, and related
matters.
SDAAC meetings are scheduled now through December 2011 for
the 2012–2013 Accounting Manual updates.
The SDAAC web page:
– http://www.k12.wa.us/safs/PUB/COM/SDAAC.asp.
– Has the complete description of changes to the 2011–12
manual.
– Has meeting agendas, materials, list of committee members,
etc.
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FY 2011–12 Accounting Manual Updates
Throughout the entire publication:
• Updated GASB Codification Section references.
• Corrected a myriad of typos.
• Where appropriate, changed references from
“Saul Haas Funds” to “InvestED Funds.”
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FY 2011–12 Accounting Manual Updates
Chapter 4 – General Ledger Codes
• Changed the text under GL 650 Deposits to read:
“This account is used to record deposits received
by the district that may be refunded at a later date
(e.g. damage deposits). Direct deposits for payroll
should be recorded in GL 605 Accrued Salaries
and not in this account.”
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FY 2011–12 Accounting Manual Updates
Chapter 5 – Revenue Codes
• Deleted Revenue 4163 and 7163 Promoting
Academic Success.
• Deleted Revenue 4175 Professional Development.
• Changed the statutory reference under Revenue
4159 Institutions—Juveniles in Adult Jails to the
proper RCW/WAC references.
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FY 2011–12 Accounting Manual Updates
Chapter 6 – Expenditure Accounts
• Deleted Program 63 Promoting Academic
Success.
• Changed the TVF account code structure to a Type
Code system similar to the CPF.
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Type Code 33 Transportation Equipment Purchase.
Type Code 34 Transportation Equipment Major Repair.
Type Codes 61, 91, 92, and 93 are the same as CPF.
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FY 2011–12 Accounting Manual Updates
Chapter 6 – Expenditure Accounts
• New Activity Code 31 Instructional Professional
Development.
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Used for recording additional costs related to
instructional professional development.
Substitutes, travel costs, registration fees, etc.
Not open in Programs 97, 98, or 99
Intent is to capture costs related to certificated
instructional staff and classified classroom aide
professional development.
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FY 2011–12 Accounting Manual Updates
Activity Code 31
• Salaries.
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Only code extra time to the activity code, not base pay.
Dedicated instructional coaches or other Professional
Development staff should have their base salaries
coded here.
Any extra contract days that are for the express
purpose of Professional Development (e.g. TRI
contracts) should be charged here.
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FY 2011–12 Accounting Manual Updates
Chapter 6 – Expenditure Accounts
• New Activity Code 32 Instructional Technology.
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Intent is to capture General Fund costs related to
purchase and maintenance of instructional technology
(technology in schools and classrooms).
Not open in Programs 97, 98, and 99.
Only Objects 0, 3, 4, 5, 7, 8, and 9 will be open (this is
a change from the Accounting Manual and will be in a
formal addendum).
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FY 2011–12 Accounting Manual Updates
Activity Code 32
• Salaries.
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Only salaries for staff whose job duties pertain to
keeping instructional technology equipment running
should be coded here.
Salaries for staff who teach others how to use the
equipment should not be coded here.
Only classified duty codes are open; only Object 3 for
salaries.
We are working on a Q&A/Implementation document
for release this summer.
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FY 2011–12 Accounting Manual Updates
Chapters 7 and 8 – no changes!
Chapter 9 – Information Unique to Each Fund
• Clarified the sources of money in the TVF (old
wording was confusing).
• Clarified the language about transferring state
forest land revenue from DSF to CPF.
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FY 2011–12 Accounting Manual Updates
Appendix B – Notes to the Financial Statements
• Added a note about Encumbrances to all bases of
accounting (GASB 54 implementation).
• Added information about any existing minimum
fund balance policy to the language pertaining to
Committed Fund Balances.
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FY 2011–12 Accounting Manual Updates
Appendix B – Notes to the Financial Statements
• More changes will be coming this summer!
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Statement for Cash/F-196 districts (i.e. non-CAFR
districts) about not reporting OPEB liabilities under
GASB 45 for retiree carve-out.
Other clarifications that are deemed necessary within
the notes.
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FY 2011–12 Accounting Manual Updates
Appendix F – Federal Stimulus Account Codes
• Information relating to ARRA and EduJobs coding
is contained in Appendix F.
• Program 13 and Revenues 6X13 renamed to
“Federal Stimulus—State Fiscal Stabilization
Fund/Education Jobs Fund.”
• Activity 44 Food Service Operations opened in
Program 13.
• ARRA funds must be obligated by September 30,
2011.
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FY 2011–12 Budget Update
Mike Dooley, CSBO
Supervisor, School District/ESD Budgeting
(360) 725-6305
mike.dooley@k12.wa.us
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FY 2011–12 Budget Update
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New items.
Removed:
– Revenue Account 2299.
– Program 63.
Closed:
– Revenue Accounts 4163, 4175, and 7163.
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FY 2011–12 Budget Update
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New items:
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Program 13 title changed to “Federal Stimulus –
Fiscal Stabilization and Education Jobs” and “Activity
44 – Operations” with Objects 0, 3, 4, 5, 7, 8, and 9
open; and the following duty codes allowed:
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Object 3 Classified Duty Code(s):
– 90y, 91y, 94y, 95y, 96y, 97y, 98y, and 99y.
– The third digit shown as “y” may be either 0 or 3.
F-195 budgeting [wildcard] duty codes 001, 002, 003, 004,
and 005 may be used for classified staff.
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FY 2011–12 Budget Update
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New items:
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“Activity 31 Instructional Professional Development” allowed in all program
matrices except for Programs 97, 98, and 99 with Objects 0, 2, 3, 4, 5, 7, 8,
and 9 open; and the following duty codes allowed:
Object 2 Certificated Duty Code(s):
• 21x, 22x, 23x, 24x, 25x, 31x, 32x, 33x, 40x, 41x, 42x, 43x, 44x, 45x,
46x, 47x, 48x, 49x, 51x, 52x, 61z, 630, and 640.
• The third digit shown as “x” may be 0, 1, or 2.
• The third digit shown as “z” may be either 0 or 1.
Object 3 Classified Duty Code(s):
• 91y.
• The third digit shown as “y” may be either 0 or 3.
F-195 budgeting [wildcard] duty codes 001, 002, 003, 004, and 005 may be
used for both certificated and classified staff.
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FY 2011–12 Budget Update
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New items:
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“Activity 32 Instructional Technology” allowed in all
program matrices except for Programs 97, 98, and 99
with Objects 0, 3, 4, 5, 7, 8, and 9 open; and the
following duty codes allowed:
• Object 3 Classified Duty Code(s):
– 96y, 97y, 98y, and 99y.
– The third digit shown as “y” may be either 0 or 3.
• F-195 budgeting [wildcard] duty codes 001, 002,
003, 004, and 005 may be used for classified
staff.
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FY 2011–12 Budget Update
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New items:
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In Transportation Vehicle Fund Expenditures section:
• Removed both description lines “Program 97 Districtwide Support” and
“Program 99 Pupil Transportation.”
• Replaced description line with “33 Transportation Equipment Purchases
– formerly Act.57 Cash Purchases/Rebuilding of Transportation
Equipment.”
• Replaced description line with “34 Transportation Equipment Major
Repair – formerly Act.58 Contract Purchases/Rebuilding of
Transportation Equipment.”
• Added description line “61 Bond/Levy Issuance and/or Election.”
• Replaced description line with “91 Principal – formerly Act.84.”
• Replaced description line with “92 Interest – formerly Act.83.”
• Added description line “93 Arbitrage Rebate.”
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FY 2011–12 Budget Update
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Budgeted Beginning Fund Balance Review:
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OSPI will review each school district’s budgeted beginning fund
balance once the F-196 information is received.
The budgeted ending fund balance will be recalculated based
upon the actual ending fund balance from the F-196.
If the result is a negative fund balance, your school district can
expect a request from OSPI to revise its budget.
Your school board will have 30 days of receiving notice to
submit a revised budget to OSPI.
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FY 2011–12 Budget Update
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Budgeting Receivables:
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If your school district is unable to submit a budget
extension (or budget for that matter) when revenues
and fund balance do not exceed expenditures, it must
request in writing to include receivables, collectible in
future periods, to balance the budget or budget
extension.
When a school district budgets receivables, OSPI
places it under binding conditions which is intended to
have it recover from its deficit budget situation and
move to a stable financial position.
This usually places your ESD in an oversight position of
your school district’s financial operations.
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FY 2010–11 Budget Extensions
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Budget Extension Reminder:
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We know all of you are busy preparing your new year budgets,
but don't forget any remaining current year budget extensions.
August is the final month to file your F-200 budget extensions
with OSPI. Depending on when you submitted your current year
F-200 for approval and when you printed your new year F-195
budget document, you may need to reprint your new year
budget to allow your current year budget extension to be
accurately displayed in the middle column of your new year
F-195.
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FY 2010–11 Budget Extensions
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Budget Extension Reminder:
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Review budget monthly to determine necessity of an extension.
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Must complete a budget extension prior to incurring expenditures in
excess of the total appropriations as required by RCW 28A.505.150.
– For 1st class school districts, adopted and filed prior to incurring
expenditures that exceed the appropriation in each fund.
– For 2nd class school districts, 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 ASB Fund budget should occur prior to the closing of
school to secure the necessary student involvement.
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F-197 County Treasurers’ Report
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Cash File Reminder:
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F-197 application in EDS is available to school districts
for (recommended) monthly reconciliation to the
County Treasurer.
Reconciliation Excel template is in Chapter 5 of the
Administrative, Budgeting, and Financial Reporting
(ABFR) Handbook.
SAO will review the reconciliation based on the ABFR
instructions and template.
Make the audit process faster and more efficient.
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FY 2011–12 ABFR
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ABFR Status:
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We are in the process of posting completed sections of
the 2011–12 ABFR Handbook on our website at:
http://www.k12.wa.us/safs/INS/ABF/1112/hb.asp.
Hardcopies will no longer be made available.
We will let everyone know the availability of sections as
soon as they are completed. An RSS feed will also be
included.( )
Refer to the SAFS main website for 2011–2012 Bud
Prep information.
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FY 2010–11 F-196 Update
Ramona Garner
Supervisor, School District/ESD Financial Reporting
(360) 725-6304
ramona.garner@k12.wa.us
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FY 2010–11 F-196 Update
The dates below have not changed. Please make a note of these dates
now. It is never too early to start gathering data needed and balancing
system items for year end closing. Starting now will make meeting the
below listed dates easier for you. These dates all fall on a Tuesday in
2011.
Final Action Date
October 25
Action
School Districts - Final date for submission of completed F-196 data from the
school district to the local ESD. The data will be submitted electronically
and/or on an F-196 manual form. Districts not able to submit by the October
25 due date may request a waiver by e-mail or written notice to the ESD.
November 1
ESDs - Final date for the ESD to review and forward the certification page
back to the school district for signature.
November 8
School Districts - The signed certification page is due from the school district
to the ESD.
November 15
ESDs - Final date the signed certification page by the ESD is due at OSPI,
School Financial Services.
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FY 2010–11 F-196 Update
In accordance with Chapter WAC 392-117-035, districts and ESDs
that fail to adhere to the due dates could have a delay of
apportionment payments. The final date for filing or forwarding
will be considered as having been met if the postmark or other
evidence indicates shipment prior to the due date or the next
workday if the due date falls on a weekend.
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FY 2010–11 F-196 Update
New Items/Changes:
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There are no changes to the Certification Page; however, make sure to
review this page and verify the information is correct.
Several districts misstated their basis of accounting and number of days
school was conducted in 2009–10.
Program 02 Basic Education—Alternative Learning Experience (ALE) was
added.
For 2010–11, districts will need to identify the amounts in Program 13
that are:
― State Fiscal Stabilization Funds (SFSF); or
― Education Jobs Funds (EduJobs).
― More information will be forthcoming about this requirement.
Program 59 Institutions—Juveniles in Adult Jails was added.
Revenue Code 4159 Institutions—Juveniles in Adult Jails was added.
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FY 2010–11 F-196 Update
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Renamed Fund Balance GLs in accordance with GASB 54.
Added the following GLs:
― 821 Restricted for Carryover of Restricted Revenues
― 845 Restricted for Self Insurance
― 866 Restricted from Impact Fee Proceeds
― 867 Restricted from Mitigation Fee Proceeds
― 872 Committed to Minimum Fund Balance Policy
― 884 Assigned to Other Capital Projects
― 888 Assigned to Other Purposes
― 889 Assigned to Fund Purposes
Several changes were made to titles and headings as described in
Bulletin No. 017-10.
The State’s funding for Learning Improvement Days (LID) has been
eliminated for FY year 2010–11.
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FY 2010–11 F-196 Update
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There are no changes to the manual inputs for fire district
payment, Teacher Assistance Program (TAP), and the state
revenue recovery rate calculation on The Data
Requirements for End of Year Reporting to Apportionment
and State Recovery Rate Report.
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There are no changes to the manually entered distorting
items such as election expenses, flow-through grants,
alterations/renovations, and fines /penalties. This data is
used in the Federal Restricted and Unrestricted Indirect
Rate.
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FY 2010–11 F-196 Update
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There are no changes to the manually entered Indirect Expenditures. The
district should enter audit costs, legal costs, public relations expenditures,
termination leave for federally supported staff, Information System
expenditures, Pupil Management and Safety costs, and space and
occupancy costs, if a cost plan has been established.
― Remember that legal costs are very restrictive. Only enter costs
associated with the interpretation of laws and regulations.
― Also remember that no student record costs can be entered for
Information Systems. Only enter costs associated with fiscal systems
(i.e., WSIPC fees, districtwide IT support).
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The Restricted and Unrestricted Federal Indirect Rate Calculations have
not changed. The data on the left side at the bottom will display data from
the 2008–09 F-196. This data is used in the calculation on the 2010–11
F-196 for rates you will use in 2012–13.
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Maintenance of Effort and Recovery and
Carryover Templates
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The Federal Cross-Cutting and Special Education MOE
tests are complete. The MOE templates have been
updated and posted to our website under Training/Tools
at http://www.k12.wa.us/safs/TT/tt.asp.
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Districts are encouraged to access these templates to
run the MOE tests for mid-year and budget purposes and
the 2010–11 recovery and carryover information.
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This summer Steve Shish will update the 2010–11
Recovery and Carryover Spreadsheet on our website at
http://www.k12.wa.us/safs/TT/tt.asp.
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Other Notes of Interest
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After your ESD approves your F-196, and you feel that your
financial statements are correct, you can proceed with your
year-end close. Any review of the district’s F-196 by OSPI does
not affect the districts year-end close process.
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If your district requires that an F-196 revision be made, please
contact Ramona Garner via email
(ramona.garner@k12.wa.us) to request an MS Word
document. Upon receipt of your email she will send the
district’s F-196 and instructions for making revisions.
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Thank you for emailing your questions to OSPI. Emailing your
questions is beneficial in assuring that OSPI understands your
question and allows a “paper trail” for OSPI and the district if
the question should arise again.
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