Capital Region ESD 113 - F-196 Checklist
Updated
8/2014
1) Annual Financial Statement (F-196) and Data Collection Calendar
a. Late September - EDS system release of F-196 – OSPI will send out an announcement.
b. October 25th – Final date for submission of completed F-196 to the ESD
c. November 1st – Final date for ESD review
d. November 8th – Signed cert page due from the district to the ESD
e. November 15th – Final signed cert page from the ESD to OSPI
f. Mid November – Schedule of Expenditure of Federal Awards (SEFA) due to SAO
g. Mid November – Notes to the Financial Statements due to be available to SAO (Must be completed prior to
Audit)
2) Ongoing Activities Through Out the Year
a. F-197 Balancing - Workbook
http://esd113.org/site/default.aspx?PageType=3&ModuleInstanceID=3701&ViewID=7b97f7ed-8e5e-4120-848fa8b4987d588f&RenderLoc=0&FlexDataID=4653&PageID=1934
b. Review Bulletin 044-13, Grant Award Reporting and Processes for FY 2013-14
http://www.k12.wa.us/BulletinsMemos/Bulletins2013/B044-13.pdf
i) Complete grant reporting and claiming in EDS https://eds.ospi.k12.wa.us/Login.aspx?ReturnUrl=%2fApps%2fMyApplications.aspx
ii) Be aware of grant budget extension deadlines and carryover provisions. (Note: The last year that attachments are
provided is with B060-11)
http://www.k12.wa.us/BulletinsMemos/bulletins2011/B060-11AttachA.xls
c. Check for potential recovery and carryover of state revenues
http://www.k12.wa.us/safs/TT/Recovery1314.xls
d. Calculate preliminary Special Education Maintenance of Effort test
Special Education 13-14 Preliminary Maintenance of Effort Test and Possible Supplant Template - Excel (Posted
August 4, 2014) Districts can use this template to look back to calculate the preliminary special education
maintenance of effort test and the possible supplant amount for 2013-2014. Instructions for using the template
are included in the workbook.
For further assistance please contact Paul Stone, (360) 725-6303 or paul.stone@k12.wa.us.
3) Year End Entries and Analysis
a. Administrative Budgeting and Financial Reporting Handbook (ABFR), F-196 Section, Chapter VI
http://www.k12.wa.us/safs/INS/ABF/1314/12-13%20F-196%20Chapter%20VI.pdf
b. Begin preparing the Schedule of Expenditures of Federal Awards (SEFA), Chapter XI
i) Administrative Budgeting and Financial Reporting Handbook, SEFA Guidance
http://www.k12.wa.us/safs/INS/ABF/1314/13-14_Ch11_SEFA.pdf
ii) State Auditor’s Office Guidance for 2013-14 will be available in September/October; the 2012-13 guidance is
currently posted at: http://www.sao.wa.gov/local/Documents/SEFA_Bulletin_314_FY12.pdf#search=bulletin%20sefa
c. Book standard year end journal entries
i) Accounting Manual, Chapter 7
http://www.k12.wa.us/safs/INS/ACC/1415/am.asp
d. Book revenue and expenditure accrual entries, if applicable.
1|Page
Capital Region ESD 113 - F-196 Checklist
Updated
8/2014
e. Complete To/From Transportation spreadsheet and book journal entries
i) Short form:
http://www.k12.wa.us/safs/TT/To-From%20Transp/Transportation%20To-From%20Short%20Method%20template%201314.xlsx
ii) Long form:
http://www.k12.wa.us/safs/TT/To-From%20Transp/Transportation%20To-From%20Long%20Method%20template%201314.xlsx
f.
Fund Balance Reporting Tool: Review the Tabs and complete those that apply to your District.
i) http://www.k12.wa.us/safs/TT/Fund%20Balance%20Reporting%20Tools/Fund%20Balance%20Reporting%20Tool%20SY%202012-13.xlsx
4) WESPaC Year End Processes and Utilities
WSIPC Guide to Fiscal Year End
WESPaC Account Management—Cross Walk User’s Guide
WESPaC Account Management—Equity Summary Account Management (ESAM)
Process and Utilities Guides are available on WSIPC “SharePoint” or contact CRISI Fiscal Coordinators.
5) F-196 Processing in EDS
https://apport.eds.ospi.k12.wa.us/SAFS/View/Financial/FinancialList.aspx
After logging in, in the SFS applications, click on the F-196 Tab
a. Manual input pages to complete
b. Utilize Resource to Program Expenditure spreadsheet tool under “Year End F-196 Preparation”
i) http://esd113.org/Page/1131
6) Submitting the F-196 to the ESD for review
a. Send an e-mail to School Fiscal Services staff notifying us that the file is ready for review
b. Submit explanation of edits
c. If applicable, submit letters explaining negative fund balance or funds exceeding budget authority
d. Attach a copy of the August F197 balancing
7) Post F-196 Activities
a. Finalize the Schedule of Expenditures of Federal Awards (SEFA)
i) Administrative Budgeting and Financial Reporting Handbook, SEFA Guidance
http://www.k12.wa.us/safs/INS/ABF/1314/13-14_Ch11_SEFA.pdf
ii) State Auditor’s Office Guidance for 2013-14 will be available in September/October; the 2012-13 guidance is
currently posted at: http://www.sao.wa.gov/local/Documents/SEFA_Bulletin_314_FY12.pdf#search=bulletin%20sefa
b. Notes to Financial Statements –Now posted in the ABFR Handbook - Use the most current format available
i) Cash basis http://www.k12.wa.us/safs/INS/ABF/1314/Cash_Notes.docx
ii) F-196 Basis (Modified Accrual) http://www.k12.wa.us/safs/INS/ABF/1314/OCBOA_F196_Notes.docx
iii) Pension note information (will be posted Fall 2014) http://www.k12.wa.us/safs/INS/ACC/1415/am.asp
2|Page
Capital Region ESD 113 - F-196 Checklist
Updated
8/2014
ONGOING ACTIVITIES
THROUGHOUT THE YEAR
3|Page
Capital Region ESD 113 - F-196 Checklist
Updated
8/2014
F-197 Balancing Workbook – Instructions & Templates
http://esd113.org/site/default.aspx?PageType=3&ModuleInstanceID=3701&ViewID=7b97f7ed-8e5e-4120-848fa8b4987d588f&RenderLoc=0&FlexDataID=4653&PageID=1934
This spreadsheet is used to reconcile the difference between the County Treasurer’s cash increases and cash decreases
against the districts stated revenues and expenditures.
Note: If you have ending accrual balances, you should have documentation and understanding of what these
balances represent.
4|Page
Capital Region ESD 113 - F-196 Checklist
Updated
8/2014
Complete grant reporting and claiming in EDS – My Applications - Grants Claim System
https://eds.ospi.k12.wa.us/Login.aspx?ReturnUrl=%2fApps%2fMyApplications.aspx
Be aware of grant budget extension deadlines and carryover provisions:
BULLETIN NO. 044-13 GRANTS MANAGEMENT (Check current year for updated bulletins): http://www.k12.wa.us/BulletinsMemos/Bulletins2013/B044-13.pdf
Most current grant program information available at this time: http://www.k12.wa.us/BulletinsMemos/bulletins2010/B054-10AttachA.xls
ATTACHMENT A: 2010–11 FEDERAL AND STATE GRANT PROGRAM INFORMATION
ATTACHMENT TO BULLETIN NO. 054-10 GRANTS MANAGEMENT
GRANT
GRANT PROGRAM
LEA
LEA
NUMBER
CFDA
EXPEND.
REVENUE
RANGE
NUMBER
PROGRAM
ACCOUNT
21ST CENTURY
0992000-0993999
ADVANCED PLACEMENT
0887000-0887599
BEST-BEGINNING ED SUPPORT TEAM
0697000-0697999
COLLEGE SPARK AVID & NAVIGATION
0740000-0740599
COORDINATED SCHOOL HEALTH
0930000-0939999
CTE-CAREER AND TECH ED, FEDERAL
0170000-0189999
CTE-CAREER AND TECH ED, STATE
0623000-0629999
DASA, PREV/INTV, FEDERAL
0998000-0998999
DEAF-BLIND, SERVICES FOR CHILDREN
0355400-0355499
DISTRICT COMP IMPROV ASSIST
0228000-0228099
EARLY CHILDHOOD SPECIAL ED
0375000-0375199
ED FOR HOMELESS CHILDREN
0455000-0456999
ED FOR HOMELESS CHILDREN, ARRA
0457000-0459999
ED TECH SUPPORT CTRS, CSA
0668000-0668999
ENERGY EFFICIENT IMPROVEMENT
0700000-0700999
ENHANCE ED THRU TECH-Formula
0720000-0723999
ENHANCE ED THRU TECH-Formula-ARRA 0724000-0729999
ENHANCE ED THRU TECH-Peer Coach
0730400-0733999
ENHANCE ED THRU TECH-Peer Coach-ARRA0734000-0739999
ED THRU TECH-TCH/LRN 21st Cent-ARRA 0727000-0729999
EVEN START, FAMILY LITERACY
0445500-0445999
FIELD-BASED FORMATIVE PILOT PROJECT 0640111-0640199
LEADERSHIP INTERN
0691000-0695999
LEARN AND SERVE AMERICA
0970000-0972999
MATH AND SCIENCE PARTNERSHIP
0555301-0555399
MATH & SCIENCE COACHING
0790100-0790199
MEALS FOR KIDS
0673000-0674999
NAVIGATION 101
0649000-0649599
PARAPROFESSIONAL TRAINING, CSA
0661400-0661599
QWEST FOUNDATION
0699001-0699100
READINESS TO LEARN
0675000-0678999
REAP, ENHANCE ED THRU TECH
0444100-0444499
REAP, SAFE AND DRUG FREE SCHS
0442500-0442999
REAP, TEACHER PRINCIPAL
0441000-0441999
RECRUITING WA TEACHERS
0698901-0698910
REGIONAL TRANSPORTATION COORD
0669000-0669499
RESPONSE TO INTERVENTION
0340100-0340199
RITU-REGIONAL INST TECH UNIT
0696800-0696999
RURAL AND LOW INCOME SCHS
0460000-0469999
SAFE AND DRUG-FREE SCHS
0940000-0958999
SCHOOL IMPROV ASSIST, STATE
0680000-0680999
SCHOOL NURSE CORP
0663600-0663899
SECONDARY SCHOOL IMPROV READING PLN
0681000-0681999
SPECIAL ED ARRA
0310000-0319999
SPECIAL ED CSA
0320000-0320199
SPECIAL ED FLOW-THRU
0300000-0309999
SPECIAL ED PRESCHOOL ARRA
0370200-0370499
SPECIAL ED PRESCHOOL CSA
0380000-0380299
SPECIAL ED PRESCHOOL FLOW-THRU
0360000-0369999
SPECIAL ED PRESCHOOL SAFETY NET
0385200-0385399
SPECIAL ED PRESCHOOL STATE NEEDS 0387000-0387399
SPECIAL ED PROFESSIONAL DEVELOPMENT
0328000-0328399
84.287C
84.33B
N/A
N/A
93.938
84.048
N/A
93.959
84.326C
84.377A
84.173A
84.196
84.387A
N/A
N/A
84.318
84.386A
84.318
84.386A
84.386A
84.213
N/A
N/A
94.004
84.366B
N/A
N/A
N/A
N/A
N/A
N/A
84.318
84.186
84.367
N/A
N/A
84.323A
N/A
84.358
84.186
N/A
N/A
N/A
84.391A
84.027A
84.027A
84.392A
84.173A
84.173A
84.173A
84.173A
84.027A
52
6152
51
6151
58
4158
58
4158
79
6100
38/46/48 6138/46/48
58
4158
79
6100
N/A
N/A
51
6151
24
6124
51
6151
18
6118
N/A
N/A
97
4100
52
6152
19
6119
52
6152
19
6119
19
6119
51
6151
58
4158
58
4158
69
6100
62
6162
58
4158
98
4198
58
4158
N/A
N/A
58
4158
58
4158
52
6152
52
6152
52
6152
58
4158
58
4158
24
6124
N/A
N/A
52
6152
52
6152
58
4158
N/A
N/A
58
4158
14
6114
N/A
N/A
24
6124
14
6114
N/A
N/A
24
6124
24
6124
24
6124
24
6124
ESD
ESD
OSPI
PMT
C/O
EXPEND.
REVENUE
CONTACT
PROC
APPLIES
%
PROGRAM ACCOUNT
PERSON*
NO
YES/NO
ALLOWED
MICHELLE
MICHELLE
HOLLY
MICHELLE
HOLLY
HOLLY
HOLLY
HOLLY
MICHELLE
MICHELLE
MICHELLE
HOLLY
HOLLY
HOLLY
STACI
HOLLY
HOLLY
HOLLY
HOLLY
HOLLY
HOLLY
MICHELLE
STACI
MICHELLE
MICHELLE
MICHELLE
MICHELLE
MICHELLE
HOLLY
HOLLY
MICHELLE
HOLLY
HOLLY
STACI
HOLLY
MICHELLE
MICHELLE
HOLLY
HOLLY
HOLLY
MICHELLE
HOLLY
MICHELLE
MICHELLE
MICHELLE
MICHELLE
MICHELLE
MICHELLE
MICHELLE
MICHELLE
MICHELLE
MICHELLE
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
YES
NO
NO
NO
NO
NO
NO
NO
YES
NO
NO
NO
YES
NO
NO
YES
YES
YES
YES
YES
NO
NO
NO
NO
YES
NO
NO
NO
NO
NO
NO
YES
YES
YES
NO
NO
YES
NO
YES
YES
NO
NO
NO
YES
YES
YES
YES
YES
YES
NO
NO
NO
VARIOUS
N/A
N/A
N/A
N/A
N/A
N/A
N/A
100%
N/A
N/A
N/A
100%
N/A
N/A
100%
100%
100%
100%
100%
N/A
N/A
N/A
N/A
15%
N/A
N/A
N/A
N/A
N/A
N/A
100%
25%
100%
N/A
N/A
100%
N/A
100%
25%
N/A
N/A
N/A
100%
15%
100%
100%
15%
100%
N/A
N/A
N/A
59
N/A
20
N/A
N/A
32
32
20
12
N/A
12
59
59
18
N/A
N/A
N/A
N/A
N/A
N/A
20
N/A
89
59
24
N/A
N/A
N/A
48
N/A
59
18
20
N/A
N/A
70
12
19
N/A
20
N/A
73
N/A
N/A
12
12
N/A
12
12
12
12
12
69
N/A
49
N/A
N/A
69
49
69
51
N/A
51
69
69
49
N/A
N/A
N/A
N/A
N/A
N/A
69
N/A
49
69
58
N/A
N/A
N/A
36
N/A
36
69
69
N/A
N/A
41
51
49
N/A
69
N/A
37
N/A
N/A
51
51
N/A
51
51
51
51
51
C/O
5|Page
Capital Region ESD 113 - F-196 Checklist
Updated
8/2014
Go to the OSPI/School Apportionment & Financial Services webpage to access the Tools and Forms shown below:
Recovery and Carryover
http://www.k12.wa.us/safs/TT/Recovery1314.xls
This spreadsheet is to assist in calculating potential recovery of 2013-14 state revenues. Complete the yellow cells to
report your total expenditures per program.
WESPaC Reports: Financial Mgmt. – Account Mgmt. – Reporting – Revenue/Expense Summary:
 Revenue by Source Detail
 Expenditures by Program Summary
6|Page
Capital Region ESD 113 - F-196 Checklist
Updated
8/2014
Note: If any potential recovery is calculated, that total should be booked as a liability for modified accrual basis
districts, or as a reserve of fund balance for cash basis districts.
 Modified Accrual Basis: DR Revenue, CR 630 Due to Other Governments
 Cash Basis: DR 890, CR 810 Reserve for Other Items
Worksheet for Estimating 2009-10 State Recoveries and Carryover
Select district, then enter amounts in cells B13 through B30 to calculate estimated recoveries.
Click Arrow & Select District => 23042 SOUTHSIDE
23042
2009-10 Estimated State Recoveries and Carryover using Allocations as of August 2010
23042 SOUTHSIDE SCHOOL DISTRICT
ENTER DATA HERE
SUMMARY OF ESTIMATED AMOUNTS
Direct Expenditures:
Program 21 Special Ed
Program 31 Vocational
Program 55 LAP
Program 65 Bilingual
Program 74 Highly Capable
Program 99 Transportation
Program 26 State Institution.
Program 56 State Institution
Fire District Payment
Transfers to Transp. Vehicle Fund
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
Deductible Revenues
Revenue 1400 Local In-lieu of Taxes
Revenue 1600 County Admin Forests
Revenue 3600 State Forests
Revenue 5400 Federal In-lieu of Taxes
$0.00
$0.00
$0.00
$0.00
Revenues from Other School Districts
Revenue 7121 Special Ed
Revenue 7199 Transportation
$0.00
$0.00
SPECIAL EDUCATION PROGRAM 21
A. Allocation
B. Prior Year Carryover
C. Direct Expenditures
D. Account 3121 Allotment
E. Recovery Rate
F. ((C - D) * (1 + E))
G. Revenue 7121
H. (F - G)
I. Lesser of A or (H - B)
Recovery
Special Education
LAP
Bilingual
Highly Capable
Transportation
Vocational
State Institutions Prog 26
State Institutions Prog 56
Fire District
($121,140.36)
($20,368.24)
$0.00
($1,964.19)
($52,951.55)
$0.00
$0.00
$0.00
($273.06)
Report 1191
Deductible
Deductible
Deductible
Deductible
Revenue
Revenue
Revenue
Revenue
- 1400
- 1600
- 3600
- 5400
$0.00
$0.00
$0.00
$0.00
Carryover
$11,773.39
$2,263.14
$0.00
$0.00
$0.00
District F-196
$0.00
$0.00
$0.00
$0.00
Adjustment
$0.00
$0.00
$0.00
$0.00
LAP PROGRAM 55
$117,733.88
$0.00
$0.00
$12,381.62
22.6%
-$15,179.87
$0.00
-$15,179.87
-$15,179.87
A. Allocation
B. Prior Year Carryover
C. Direct Expenditures
D. Recovery Rate
E. (C * (1 + D))
F. Lesser of A or (E - B)
$22,631.38
$0.00
$0.00
12.96%
$0.00
$0.00
G. Carryover :
(A - F, max. A * .1)
H. Recovery (F + G - A)
$2,263.14
($20,368.24)
J. Carryover :
(A - I, max. A * .1)
K. Recovery (I + J - A)
$11,773.39
($121,140.36)
BILINGUAL PROGRAM 65
A. Allocation
B. Direct Expenditures
C. Recovery Rate
D. (B * (1 + C))
E. Lesser of A or D
F. Recovery (E - A)
A. Allocation
$52,951.55
$0.00
22.6%
$0.00
$0.00
A. Allocation
TRANSPORTATION PROGRAM 99
A. Allocation
B. Direct Expenditures
C. Recovery Rate
D. (B * (1 + C))
E. Transfers to TVF
HIGHLY CAPABLE PROGRAM 74
$1,964.19
$0.00
C. Recovery Rate
22.6%
D. (B * (1 + C))
$0.00
E. Lesser of A or D
$0.00
F. Recovery (E - A)
($1,964.19)
$0.00
$0.00
22.6%
$0.00
$0.00
$0.00
B. Direct Expenditures
STATE INSTITUTIONS PROGRAM 26
$0.00
$0.00
C. Direct Expenditures
$0.00
D. Indirect Allocation
$0.00
E. (C + D)
$0.00
B. Prior Year Carryover
Special Education Maintenance of Effort
Special Education 13-14 Preliminary Maintenance of Effort Test and Possible Supplant Template - Excel
Districts can use this template to calculate the preliminary special education maintenance of effort test. In addition, this
workbook can be used to assist the district in budgetary preparation. Instructions for using the template are included in
the workbook. For further assistance, please contact Paul Stone, (360) 725-6303 or paul.stone@k12.wa.us.
7|Page
Capital Region ESD 113 - F-196 Checklist
Updated
8/2014
The actual F-196 MOE test is calculated in the EDS F-196 document. From the EDS F-196 menu, select Print Report,
then select the Preliminary Special Education Maintenance of Effort.
8|Page
Capital Region ESD 113 - F-196 Checklist
Updated
8/2014
This page calculates the four part MOE test for the current year. Passing ONE of the four tests is necessary to pass
maintenance of effort.
1. Aggregate test
2. Per Pupil test
3. Local Aggregate test
4. Local Per Pupil test
The line 10 ‘Other Resources for Program 21’ is populated from the total reported in the Other Resources column
of the Resource to Program Expenditure (RPE) report. If one of the other three tests is passing, you can take the
opportunity to zero out this total for Local resources in Program 21. This can help you to pass the MOE test in future
years, by increasing this amount in a future year.
9|Page
Capital Region ESD 113 - F-196 Checklist
Updated
8/2014
YEAR END ENTRIES
& ANALYSIS
10 | P a g e
Capital Region ESD 113 - F-196 Checklist
Updated
8/2014
Administrative Budgeting and Financial Reporting Handbook (ABFR), F-196 Section
http://www.k12.wa.us/safs/INS/ABF/1314/12-13%20F-196%20Chapter%20VI.pdf
Book standard year end journal entries
GENERAL
LEDGER
SUBSIDIARY ACCOUNTS
DEBIT
530
960
9800-42-5000-LLL
9800-69-6998-LLL
x
GENERAL
LEDGER
SUBSIDIARY ACCOUNTS
DEBIT
CREDIT
explanation:
Commodities
x
CREDIT
explanation:
Special Ed Coops
530
960
2400-29-7000-LLL
2400-63-6324-LLL
x
GENERAL
LEDGER
SUBSIDIARY ACCOUNTS
DEBIT
x
CREDIT
explanation:
530
530
530
Transportation To/From
0100-27-0000-LLL
0100-28-0000-LLL
9900-59-1000-LLL
x
x
x
Book revenue and expenditure modified accrual entries, if applicable.
11 | P a g e
Capital Region ESD 113 - F-196 Checklist
Updated
8/2014
Tips on Modified Accrual Basis of Accounting
Districts with under 1,000 student FTE for the preceding year may report on a cash basis, but are encouraged to use
modified accrual accounting. Districts that elect modified accrual basis, and those with greater than 1,000 student FTE
must use the modified accrual basis of accounting to prepare their F-196 Annual Financial Statements.
Does your district use the modified accrual basis of accounting?
If you are unsure whether your district has elected to use the modified accrual basis, refer to the prior years’ F-195
Budget certification page, item C, “the budget is prepared on the modified accrual basis of accounting pursuant to RCW
28A.505.020”.
Examples of accrual entries:
Revenues
Revenues earned in the current year (August) for which payment will not be received until the following year
(September) should be accrued.
Step 1: Accrue Revenue – Input journal entry to recognize revenue in the current year (August) and a receivable
account, such as Due from Other Governmental Units or Accounts Receivable. Accounting: DR 330/340, CR 960
Step 2: Reverse Accrual – Clone and reverse the same journal entry. The system with automatically reverse the
entry for you. Post the reversing entry in the new year (September).
After accruals are reversed, review your receivable GL accounts. If you have any remaining balances, you should review
to understand what those balances represent. Are these viable revenues? Did actual receipts differ from estimates?
Note: Be very careful to reverse the accrued revenues in September. Once the accrued revenues are reversed, you
may post revenues in the current year as usual (see above examples). If these accruals are not reversed in the new year
the receivable accounts (Asset) are overstated which also results in an overstated Fund Balance.
Expenditures
Example A – Utility payments
Invoices need to be entered to recognize the expenditure in the current year (August), but will not be paid until the
following year (September). In this scenario GL 601 Accounts Payable is utilized, as is done for normal invoice
processing.
Step 1: Invoice Entry – Invoices are entered with the default Accrual Code of 601, and posted to the current year
(August). Accounting: DR 530, CR 601
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Step 2: Check Register – The check register process is run as usual in the month the warrants are issued
(September). Accounting: DR 601, CR 241
Example B – Goods or services purchased that will not be consumed in the current year Invoices need to be entered to
recognize the expenditure in the following year (September), but will be paid in the current year (August). In this
scenario GL 430 Prepaid Items is utilized. (Screen shot below.)
Step 1: Invoice Entry – Invoices are entered selecting the Accrual Code of 430 (Prepaid Items), and are posted to
the following year (September). Accounting: DR 530, CR 430
Step 2: Check Register – The check register process is run as usual in the month the warrants are issued
(August). Accounting: DR 430, CR 241
Note: Check registers should always be posted to the month in which the warrants are issued.
In Summary
1. Do I want to post ahead to the following year (it’s August and booking it for next year)?
a. Post the invoices to September.
b. If it is a prepaid item, select the Accrual Summary Account 430.
c. Checks are always posted in the same month they are issued.
2. Do I want to post back to the preceding year (it’s September and booking it for the previous year)?
a. Post the invoices to August.
b. Checks are always posted in the same month they are issued.
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Complete To/From Transportation spreadsheet and book journal entries
Short form:
http://www.k12.wa.us/safs/TT/To-From%20Transp/Transportation%20To-From%20Short%20Method%20template%201314.xlsx
Long form:
http://www.k12.wa.us/safs/TT/To-From%20Transp/Transportation%20To-From%20Long%20Method%20template%200910.xls
Split Between State-Funded and Non-State-Funded Transportation
Short Method Template for School Year 2009-10
This method is intended to calculate an amount of non-state-funded transportation costs to move out of Program 99, using the debit/credit transfer process.
After the costs in line 8 are moved, the remaining balance amount in Program 99 represents state-funded (to-from) costs.
This method is optional and is used to determine the break out of costs for non-state-funded transportation. When used, it is applied by a district at year-end
using bus milegage from the current year Mileage Report and current year expenditures. For example, the 2008-09 year-end calculation uses the 2008-09
Mileage Report and 2008-09 expenditures from the F-196. This template is used by districts that do not charge the costs of activity (non-state-funded)
transportation throughout the school year. Class 1 districts may NOT use this method. Contracting districts, districts who direct-charge other programs, and
districts who calculate and allocate non-state-funded costs monthly would not use this form.
Per Pupil Inflator
Diesel Inflator
Gas Inflator
Use Current Year Expenditures
1
Program 99 Non-Core Costs to be Allocated
Activity 29 Pmts to School Districts 1a
Allocable costs within this activity
1b
Activity 52 Operations Total
1c
Less Activity 52 Object 8 Travel - Enter as negative
1d
Activity 53 Maintenance Total
1e Sub-Total Program 99 Non-Core Costs to Allocate
2
4.00%
4.00%
4.00%
Enter Amounts in Yellow (Shaded) Cells
$
53,870.32
6,417.04
With Inflation
$
$
56,025.13
6,673.72
60,287.36
$
Subtract any non-student transportation costs that are in 1e
at this point. Enter as a negative number.
62,698.85
-
Example: Non-student transportation motor pool costs,
grounds equipment maintenance. These costs should have
been charged to the correct program initially or moved via
journal entry (maintaining object codes). They should not be
moved via the debit/credit transfer process. They need to be
moved so the total to-and-from cost equals program 99.
3
Total Program 99 Non-Core Costs to be Allocated
Line 1e + Line 2
$
60,287.36
$
62,698.85
These are the total non-core costs; the costs that include toand-from and non-to-and-from.
4
5
Total transportation miles
Use the Current Year Mileage Report.
To-and-From miles
Use the Current Year Mileage Report.
20,336.00
20,336.00
19,293.00
19,293.00
6
% of To-and-From miles (Line 5 / Line 4)
94.87%
94.87%
7
Allocated To-andFrom Costs
Line 3 * Line 6
$
57,195.32
$
59,483.13
8
Costs to be moved to non-transportation programs
through the debit/credit process.
Line 3 - Line 7
$
3,092.04
$
3,215.72
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WESPaC YEAR END PROCESSES
& UTILITIES
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WSIPC Guide to Fiscal Year End
WESPaC Account Management - Cross Walk User’s Guide
Note: Both of the clone processes only need to be completed once. This would generally be done at budget time.
The remaining pink icons
are completed in ascending order. Also be sure to complete the ‘Crosswalk Accounts with
Mismatched Dimensions’ even though it’s not necessary to do so in order to create an extract. This report will display
accounts that are cross-walked to a different program, activity or object. These may or may not be correct, but should
be reviewed.
WESPaC Account Management – Equity Summary Account Management (ESAM)
WSIPC has already cloned the Equity Summary Accounts with a suggested rule set for 2013-14. This was completed
for districts due to the new Equity GL accounts added in the new year. Most districts will not need to modify this
suggested rule set.
The final steps of ‘Validate Equity Summary Accounts’ and ‘Build Equity Summary Accounts’ are likely all you will
need to do to establish the ESAM rules for 2014-15. If you need further assistance with this step, please contact the
CRISC.
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Documents are now posted on WSIPC’s SharePoint Portal under Capital Regional ISC Training Materials. You can
access the portal through the following link: https://sp.wsipc.org/crisc This link can also be found on the ESD
website under Support Services/Capital Regional Information Service Center. This SharePoint site contains only
documents created by ESD. Please contact Educational Service District 113 Capital Regional ISC staff for assistance:
fiscalcoords@esd113.org.
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F-196 PROCESSING IN EDS
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Education Data System (EDS)
Manual Input Pages
If less than 180, submit to ESD the waiver letter. Do not deduct emergency waiver days.
Ending outstanding voted and non voted bonds should match the amounts on the Treasurer’s statement for
August.
Compensated absenses - The WESPaC Vacation/Sick Leave Liability Report can be run from Human Resources –
Report Options – Quick Pick Reports. Be sure to run this report before you front load/allocate new year leave accruals.
Add link.
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A spreadsheet tool—Resource to Program Expenditure Report—is available at http://esd113.org/Page/1131 to assist with
calculating these state, federal and other resources, to simplify data entry. The amount in Program 21, Other Resources,
populates the Special Ed Maintenance of Effort. BE SURE TO CHECK AND MAKE SURE THAT THE FUNDING IS BEING
REPRESENTED THE WAY YOU INTEND.
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