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Contents
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Form F-195 is the official school district budget that must be filed with the Office of the Superintendent of Public Instruction (OSPI). The budget must include estimated revenues, expenditures, and fund balances for each fund. This data ise to be compared with budgets for the prior and current years. The budget must also include total salary amounts and full-time equivalents. The high, low, and average annual salaries must be displayed by each job classification within each activity of each program. Districts must maintain and file district salary schedules for certificated and classified staff.
The report includes Estimated Beginning and Estimated Ending balances for Equity type accounts. These consist of General Ledger accounts 810 through 890. (See Budget Entry for Equity Accounts for details on selecting these accounts.)
The schedule for preparation, adoption, filing, and review of the F-195 school district budget are specified in RCW 28A.505.040 through 28A.505.040 (WAC 392-123-054). See additional details in the OSPI Administrative Budgeting and Financial Reporting Handbook.
F-200 Budget Extension Extract
The F-200 Budget Extension is used when a school district needs to modify, increase, or reduce its annual budget. The extract file that is created is the same as the F-195 extract, but is submitted after F-195 submissions are closed by OSPI. Both the F-195 and F-200 files may be moved to OSPI via the 1SPI system.
Page Updated 5/07