Business Manager Toolkit

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.

Go to the WASBO website, go on Resources>Publications, then download the ASB Procedures Manual.  This manual was developed by the WASBO ASB Committee in conjunction with the State Auditor's Office.  You can download the entire manual or search specific subjects.
 
 You can contact the committee chair by clicking on the Networking menu and selecting ASB.  The committee meets monthly and the topics are posted on the committee site.
 
WASBO also hosts an ASB Workshop yearly.   
 
OSPI published an Accounting Manual annually.  Chapter 9 deals with information unique to each fund.
 
Tools

Refer to the OSPI Accounting Manual for the current year for guidance. (Under Instructions>Accounting Manual>choose year)

Tools

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.

Tools:

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.

Tools

Go to the WASBO site, click Resources>Publications to download the following:

  • WASBO Accounts Payable Manual
  • WASBO ASB Procedures Manual
  • WASBO Purchasing Manual

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.

Tools:

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.

Tools

Sample Grant Accruals

Visit the WSSDA website for information on these topics:

Tools

OSPI
Office of Superintendent of Public Instruction

WASBO  
Washington Association of School Business Officials

  • Find conferences and training opportunities for school business officials.
WSPA
Washington School Personnel Association
  • Promotes professional growth for school administrators in the human resources area.

WASA
Washington Association of School Administrators 

  • Professional development and resources for school administrators.

WSSDA
Washington School Directions Association

  • Find policy and resolution information.  This site is geared to School Board of Directors.

SAO  
State Auditor's Office 

 

Contact Us

  Denise Wolff
  360-464-6751