ASB is one of the focus areas for the State Auditor's Office.

• Procedures for Cash Handling

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

Tools

• Internal Controls Review Sheet
• Internal Controls Presentation

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:

• 2022-2023 Fund Balance Projection
• Balancing to the Treasurer and F-197 Report
• Monthly Balancing and Board Reports
• Blank Month End Entries
• Balancing local receipts checklist
• Visual Aid for GL Accounts
• Template - Month End Entries
• F-197-Balancing-Tool updated template

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

• Monthly Fiscal Task List
• Month End Process
• Notes for the Brand New Business Manager

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:

• 2021-2022 District Budget Checklist
• Sample Budget Freeze Memo
• Budget Calendar
• Budget Process List 2020-21.ac
• Budget-Analysis-Template for posting
• Notice and Hearing for Budget RCWs
• F-203X-INPUT-GUIDE 4.20
• F-203 Input Guide
• F-195 Manual Entries
• ASB Budget Worksheet

Complete the Year End Process Without a Panic Attack will give you an overview of the year-end process.

Tools

• MSOC Disclosure Tool
• MSOC Disclosure Information
• Resource to Program Expenditures 2021-2022
• F-196 Checklist (Excel)
• F196 Checklist and Tools (Word)
• Local Subfund reporting guidance
• Schedule of Long Term Liabilities Template
• Year End Apportionment Reconciliation Worksheet

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

Tools

• Board Relationship and Requirements
• Sample Board Presentation for Budget Template
• Sample Board Presentation Year End Template

• Finance and iGrants
• Apportionment Reports
• Instructions for the ABFR, Accounting Manual, Enrollment Reporting, and Personnel Reporting
• OSPI  Common School Manual

WASBO 
Washington Association of School Business Officials

• Find conferences and training opportunities for school business officials.

• 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