FY 02-03 F-196 system is currently available
ABFR, Chapter VI, Annual Financial Report is now available @
www.k12.wa.us/safs/INS/ABF/0304/hb.asp
Submission Dates: If the date is a non business day, the
following business day becomes the due date
 October 25 – Final date for submission to ESD
 November 1 – Final date for ESD to review and forward back
to the district
 November 8 – Signed cert page is due from SD to ESD
 November 15 – Final date signed cert page is due at OSPI
(Monday, November 17th this year)
1
WASBO ACCOUNTING &
BUDGETING COMMITTEE
Financial Reporting (F-196) FY 02-03

Funds are reported in GAAP order (GF, ASB,
DSF, CPF, TVF)

Removed Expendable & Non Expendable
Trust Funds
2
WASBO ACCOUNTING &
BUDGETING COMMITTEE

Removed General Long Term Debt
Account Group & General Fixed Asset
Account Group

Added Trust & Agency Funds (Fund 7,
Private Purpose Trust and Pension &
Other Employee Benefit Trust Funds)

Added Permanent Fund (Fund 8)
3
WASBO ACCOUNTING &
BUDGETING COMMITTEE
Five recent changes:
1.
2.
3.
Opened GL 855, Reserved for Trust Principal, in
the Permanent Fund (8), manual input item 4848.
Added manual input item 1561 on Page 18, #2D;
The district has implemented the Excess Cost
Methodology for Special Education (1077
method). Districts will enter a value of 1 for YES
or a 2 for NO. Edit error 1.079 will display to
remind districts that a value is required.
Added informational edit for all applicable
funds; Due From Other Funds, GL 320, must
equal Due To Other Funds, GL 640.
4
WASBO ACCOUNTING &
BUDGETING COMMITTEE
Five recent changes (con’t.):
4.
5.
Revised the Traffic Safety Education manual
input items. This data is no longer required
for state recovery. However, the OSPI Traffic
Safety Education section needs this
information for their reporting purposes.
Please remember to enter these manual input
items on page 19.
Added information edit for all applicable
funds which will remind the district to send a
letter of explanation if the district has a
negative Ending Total Fund Balance.
5
WASBO ACCOUNTING &
BUDGETING COMMITTEE

Certification Sheet



Combined Total Revenues and Other Financing
Sources
Retitled Transfers In/Out to Other Financing Uses
After the ESD Chooses the Final Lock and Print
option the following sentence will display:
The information included in this system is final
and this form was printed MM/DD/YY.
6
WASBO ACCOUNTING &
BUDGETING COMMITTEE

Balance Sheet (page 2)

Rolled up GL’s.

Added page 2A & 2B in the ABFR listing the
GL’s and corresponding item numbers.
Page 2A & 2B do not appear on the F-196
system or report.

Trust & Agency Funds and Permanent Fund
are manual input items.
7
WASBO ACCOUNTING &
BUDGETING COMMITTEE

Statement of Revenues, Expenditures, and
Changes in Fund Balance (page 3)

Removed Trust Fund

Added Permanent Fund (manual input required)

Removed Residual Equity Transfers (GL 899)

Retitled Transfer In to Other Sources

Retitled Transfer Out to Other Uses
8
WASBO ACCOUNTING &
BUDGETING COMMITTEE

Budgetary Comparison Schedule – All
Funds (pages 4-8 are not included in
presentation packet)

Retitled Transfers In to Other Sources for all
applicable funds

Retitled Transfer Out to Other Uses for all
applicable funds

Removed Residual Equity Transfers for all
applicable funds
9
WASBO ACCOUNTING &
BUDGETING COMMITTEE

Statement of Changes in Fiduciary Net
Assets Trust & Agency Funds (page 9)



New report in FY 02-03
Item numbers without C/S are manual input
items for both Private Purpose Trust and Other
Trust
Other Trust column will be used by districts
with a Pension & Other Employee Benefits
Trust or Agency Trust Fund
10
WASBO ACCOUNTING &
BUDGETING COMMITTEE

Schedule of Long-Term Debt (page 10)

Beginning Outstanding Debt, as of 09-01-02,
are manual input items for all data

QZAB = Qualified Zone Academy Bonds

Item numbers without C/S are manual input
items
11
WASBO ACCOUNTING &
BUDGETING COMMITTEE
Revenue
Account Changes
(pages 12-14 are not included in presentation packet)
Retitled 4175 to Flexible Ed (formerly Local Education
Program Enhancement)
Retitled 6151 to Disadvantaged (formerly Remediation)
Opened 5200 (General Purpose Direct Federal GrantsUnassigned) in CPF
Opened 5300 (Impact Aid, M&O) in DSF, CPF & TVF
Opened 9900 (Operating Transfers) in GF
12
WASBO ACCOUNTING &
BUDGETING COMMITTEE

Revenue Account Changes (con’t.)
Closed 4162 (Better Schools-Staff)
Closed 4163 (Better Schools-Profess. Dev.)
Added 5329 (Impact Aid, Sp. Ed. Funding)
Added 6152 (School Improvement)
Added 6154 (Reading First)
Added 6164 (Limited English Proficiency)
Added 6310 (Medicaid Administrative Match)
13
WASBO ACCOUNTING &
BUDGETING COMMITTEE
Expenditure
Account Changes
(Page15 is not included in presentation packet)
Retitled Program 51-Disadvantaged, Fed (formerly
Remediation)
Retitled Program 64-Limited English Proficiency, Fed
(formerly Bilingual, Fed)
Retitled Program 75-Flexible Education, State
(formerly Local Ed Program Enhancement)
Closed Program 49 (Skills Center, Other Categorical)
14
WASBO ACCOUNTING &
BUDGETING COMMITTEE

Expenditure Account Changes (con’t.)
Closed Program 62 (Better Schools-Staff)
Closed Program 63 (Better Schools-Prof. Dev.)
Added Program 52 (School Improvement,
Federal)
Added Program 54 (Reading First, Federal)
Closed Activity 29 in Program 97 (District-wide
Support)
Removed Activity 43 (Commodities)
15
WASBO ACCOUNTING &
BUDGETING COMMITTEE

Data Requirements For Supplemental Reports
(page 18)


The number of learning improvement days for FY
02-03 changed from 3.00 to 2.00 (manual input item
2021)
*NEW* Added #2D (manual input item 1561)
The district has implemented the Excess Cost
Methodology for Special Education (1077
method).
Enter a value of 1 for YES or a 2 for NO
16
WASBO ACCOUNTING &
BUDGETING COMMITTEE

Data for January Apportionment (page 19)
*NEW* Removed Traffic Safety Ed. manual input
item 1931.
*NEW* Revised the WAC references for Traffic Safety
Education. The item numbers for TSE are not required
entries in FY 02-03. However, the OSPI TSE section
needs this information for their reporting purposes.
Removed manual input items for Program 75.
Teacher Assistance Program expenditures-period of
July 1 through June 30 of this reporting year.
17
WASBO ACCOUNTING &
BUDGETING COMMITTEE

Schedule For Determining Federal Indirect
Fixed With Carry-Forward Rate (page 22)
Added a Fixed With Carry-Forward Calculation
Worksheet For Federal Indirect Cost Rates in the
ABFR Handbook, page 22A, to assist districts in
manually calculating the restricted and
unrestricted indirect rates. This worksheet is not
displayed in the F-196 system or report.
18
WASBO ACCOUNTING &
BUDGETING COMMITTEE
Resource to Program Expenditure Report (page 23)
The
system will not allow data entry of negative numbers
State Revenue Resources item number changes (column 2)
Added Item numbers for Programs 52 and 54 (S/F/O)
Removed Item numbers for Programs 49, 62 and 63 (S/F/O)
New informational edits (1.575, 1.576, 1.577) will display
when edits are run to assist the district in balancing the
revenue sources to program expenditures.
19
WASBO ACCOUNTING &
BUDGETING COMMITTEE

Potential Recoveries Report (page 26)
ALL districts reporting revenue 4121, 4155, 4174, 4199,
4126, or 4156 will receive informational edits with
guidance on the formula used for potential recoveries:
REVENUE
4121
4155
4165
4174
4199
4126
4156
EDIT
1.565
1.566
1.567
1.568
1.570
1.571
1.572
Please refer to the BUDPREP chapter of the ABFR Handbook for
the complete recovery calculations.
20
WASBO ACCOUNTING &
BUDGETING COMMITTEE
Special
Education Maintenance of Effort Test
(page 27)
Clarification has been added to the Notes section at the
bottom of the page for the preliminary pass/fail
calculation.
Federal
Cross-Cutting Maintenance of Effort
Test (page 28 is not included in presentation packet)
Added
Programs 52 and 54
Vocational
Education Maintenance of Effort Test
(page 29 is not included in presentation packet)
Removed
Program 49
21
WASBO ACCOUNTING &
BUDGETING COMMITTEE
Edits
*NEW* Added new information edit for all applicable funds:
On the Balance Sheet, Page 2, GL 320 (item 403X) Due From Other
Funds, is not equal to GL 640 (item 430 X) Due To Other Funds.
*NEW* Added new information edit for all applicable funds:
On the Cert. page, item 439X, Ending Total Fund Balance, is
negative. Please send letter of explanation.
*NEW* Added new edit error # 1.079, Manual input number 1561:
The district has implemented Excess Cost Methodology for Special
Education (1077 method). A value of 1 for YES or a 2 for NO is
required.
QUESTIONS
OR COMMENTS
22