Welcome. Whether you are a new or seasoned School District Business Manager, you are facing constant challenges and changes in the job you have. This kit is intended as a method of providing samples, tools, instructions, and helpful hints to make your path a little easier.
ASB is one of the focus areas for the State Auditor's Office.
Balancing should be taken care of monthly. Don't let issues compound because it will complicate the process and prolong your efforts. By balancing monthly, you can be assured that the information you provide to the school board is accurate, that you are balanced to the county treasurer for GL's 240, 241 and 450 as required by law, and that you are on task to be prepared to close your fiscal year in a timely manner. Pay attention to attaching background information and authorization for any journal entries you make. You will recognize the importance of this when the auditor starts asking you to explain an entry you (or someone else) made a year ago.
Capital Projects can suddenly become the main focus for your district after years playing a small role. If that happens for you, there are some resources you can find answers to questions by tapping into.
Chapter 9 of OSPI's Accounting Manual addresses information unique to each fund. They also have a School Facilities and Organization Department under the Offices and Programs menu. If you look under the publications link, you will find the School Facilities Manual and other helpful materials you can download.
Check out WASBO's Facilities Committee. They have several meetings a year and can be a great resource. Some of their presentations are recorded and available for viewing on the Facilities Committee site.
If you are doing a project involving bonds, the bonds agents can be very helpful with information and contacts for you, so don't be afraid to ask questions.
Each district operates a little differently. It is important for the new business manager to define their duties and responsibilities in order to be certain financial issues are addressed to ensure items or deadlines are not missed.
OSPI's budget link is the best source for building your budget. You can reach it by going through the finance and igrants menu, select School Apportionment and financial Services, then select the budget prep section.
Your ESD can provide guidance in your planning and help interpret legislative issues.
The Grant Claiming Workbook will walk you through a process of managing and claiming grants that we have found useful.
Download the Accounting Manual from OSPI's site under Instructions. Chapter 10 is devoted to Grant Management. Be aware that federal grants have very strict requirements.
Under OSPI Tools, you will find the link to the Recovery and Carryover Spreadsheet for state money.
If you attend WASBO workshops and conferences, you find grants usually included as a topic. Find who to contact at OSPI for specific questions by downloading the profile page on igrants for a specific grant.
You are required to submit a Schedule of Expenditure of Federal Awards in November each year. It is sent to the State Auditor's Office and used to determine if a single audit is required in your district. Refer to the ABFR Handbook on OSPI's Instructions menu and refer to Chapter XI for instructions and the template.
Visit the WSSDA website for information on these topics:
- Avoiding Conflicts of Interest: A guide for School Board Members & Superintendents
- Materials on Public Meeting, School Law, New Board Members
Office of Superintendent of Public Instruction
- Finance and iGrants
- Apportionment Reports
- Instructions for the ABFR, Accounting Manual, Enrollment Reporting, and Personnel Reporting
- Listing of all Washington State Educational Service Districts
- OSPI Common School Manual
Washington Association of School Business Officials
- Find conferences and training opportunities for school business officials.
Washington School Personnel Association
- Promotes professional growth for school administrators in the human resources area.
Washington Association of School Administrators
- Professional development and resources for school administrators.
Washington School Directions Association
- Find policy and resolution information. This site is geared to School Board of Directors.
State Auditor's Office
- Acronyms & Abbreviations
- Cash Handling Procedure
- Internal Control Review
- Monthly Fiscal Task List
- Notes for the Brand New Business Manager
- F-197 Balancing Workbook
- Visual Aid for GL Accounts
- Template - Month End Entries
- Balancing local receipts checklist
- Fund Balance Projection Tool
- Sample Budget Freeze Memo
- Budget Calendar
- Budget Process Checklist
- F-203X Input Guide
- Budget Analysis Template
- Notice and Hearing for Budget RCWs