Reviewing the Apportionment Report: Key Areas Presented by Denise Wolff, Director School Finance, ESD 113

1197 September through December apportionment is based on the budget submitted to OSPI January apportionments takes real enrollment and staff mix to recalculate apportionment January reflects any recoveries from the prior year Deductible revenue (1400, 1600, 3600, 5500) is subtracted from 3100 Local Effort Assistance is linked to levy year

1191FG Review all grants that flow through apportionment Finalize prior year grants Are grants being claimed in a timely manner – Does the grant budget matrix need work? – Are staff correctly coded? – Are you spending more than the grant is for? – Did you budget for carryover? (see grant profile in igrants EDS)

F-780 Report

F-780 Your levy and local effort assistance are presented by calendar year You will need to take your figures from two calendar years to calculate the fiscal levy and LEA amounts (Sept. to Dec. and Jan. to Aug.) The report is available in September and updated in January The report shows the maximum a district is allowed to levy by RCW, not the actual levy amount You must pass a levy to qualify for LEA

Calculations The calculations for apportionment accounts 3100 Regular Apportionment,3121 & 4121 SPED, 4165 Bilingual and 4174 Highly Capable are updated from the S-275 report (produces your staff mix) and enrollment reports from January through year end. If you resubmit your S-275, be sure to review the formulas for changes. Your fund balance projections should be adjusted to reflect changes.

Areas to focus on by month 1197 should be reviewed monthly and cash projections updated 1191FG should be reviewed monthly for grants From January to year end, review the notes at the back of your apportionment report September and January 780 Report Any S-275 changes could effect staff mix and funding. Review the 1159 (R) after any S-275 changes.

OSPI S-275 Comparison OSPI visited each ESD to report on the S-275 Comparison model. These will be made public at the end of the fiscal year. Now is the time to review this document for accuracy. Compare the apportionment report funded positions to your school staffing.

The Business Manager is the person most likely to detect errors in reporting that could impact your funding. Questions