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School Business Office Resources

Budget Preparation

The following tools are provided to assist districts in the F-195 Budget Preparation process.  The worksheets were created using the most up to date information at the time.  Data and formulas driving some of the worksheets may have changed and should be verified by the district.  For assistance on the use of these worksheets please contact Dustin Kinley at (509) 454-3116.

Other Budgeting Tools 

Cash Flow Reporting


Financial Reporting - F-196

The following resources are provided to assist districts in preparation of their annual financial statements;

Federal Grant Resources

Uniform Grant Guidance (UGG) - New Uniform Grant Guidance is effective for federal grant awards starting on or after December 26, 2014.  This new guidance is a government-wide framework for grants management and replaces guidance from earlier OMB circulars.  The purpose of this overhaul was to provide simplicity and consistency by combining federal requirements in one place and reducing administrative burdens while providing additional flexibility and strengthening oversight. The following worksheets described below are provided to help districts comply with new requirements. For full details of these regulations see 2 CFR 200 (Uniform Guidance) - Code of Federal Regulations.

Subrecipient Monitoring - Under the new UGG additional information must be clearly identified in every subaward and districts must evaluate each subrecipient's risk of non-compliance (2 CFR 200.331).  The following templates incorporate items from the CFR's and can be used to help meet compliance:

Written Procedures Section 200.302 Financial Management requires written procedures for implementing the requirements of cash management and for determining the allowability of costs in accordance with cost principles.  OSPI has developed the following written procedures to help districts meet these requirements: 

Tools & Other Information