Capital Region ESD 113 - F-196 Checklist 9/2019

Capital Region ESD 113 - F-196 Checklist

Updated 9/2019

1) Annual Financial Statement (F-196) and Data Collection Calendar a. September - EDS system release of F-196 ? OSPI will send out an announcement. b. October 25th ? Final date for submission of completed F-196 to the ESD for review c. November 1st ? Final date for ESD review and return to district for signature d. November 8th ? Signed cert page due from the district to the ESD e. November 15th ? Final signed cert page from the ESD to OSPI f. November 15th ? Schedule of Expenditure of Federal Awards (SEFA) due to SAO ($750,000+ equals single audit) g. Mid November ? Notes to the Financial Statements due to be available to SAO (Must be completed prior to Audit)

2) Ongoing Activities Throughout the Year a. F-197 Balancing ? Workbook available in the ESD 113 Business Manager Toolkit under tools and templates. b. Review Bulletins for Grant Award Reporting and Processes c. Complete grant reporting and claiming in EDS i) Be aware of grant budget extension/revision deadlines and carryover provisions. ii) Be aware of any Accounting Manual Changes d. Check for potential recovery and carryover of state revenues ? OSPI Tools/Forms e. Calculate preliminary Special Education Maintenance of Effort test i) Use the LEA MOE Calculator ? OSPI Tools/Forms Keep a copy.

3) Year End Entries and Analysis a. Administrative Budgeting and Financial Reporting Handbook (ABFR), F-196 Section, Chapter VI ? OSPI

Instructions & Tools b. Begin preparing the Schedule of Expenditures of Federal Awards (SEFA), Chapter XI

i) Administrative Budgeting and Financial Reporting Handbook (ABFR), SEFA Guidance ? OSPI Instructions & Tools

ii) State Auditor's Office Guidance for the SEFA. Check their website for the most current Bulletin available.

c. Housekeeping: Balancing categorical (state and federal) program expenditures to funding allocations. i) Budget Analysis Template - ESD 113 Business Manager Toolkit

d. Book standard year end journal entries i) Accounting Manual, Chapter 7 ? OSPI Instructions & Tools

e. Book revenue and expenditure accrual entries, if applicable. f. Complete To/From Transportation spreadsheet and book journal entries ? OSPI Tools/Forms g. Fund Balance Reporting Tool: Review the Tabs and complete those that apply to your District.

Instructions provided on the first tab and on each GL tab. - OSPI Tools & Forms

h.

4) WESPac Year End Processes and Utilities

WSIPC Guide to Fiscal Year End

WESPaC Account Management--Cross Walk User's Guide WESPaC Account Management--Equity Summary Account Management (ESAM)

Process and Utilities Guides are available on WSIPC "SharePoint" or contact CRISI Fiscal Coordinators: fiscalcoords@ 1 | P a g e

Capital Region ESD 113 - F-196 Checklist

Updated 9/2019

5) F-196 Processing in EDS After logging in, in the SFS applications, click on the F-196 Tab a. Manual input pages to complete b. Use the SAFS F-196 User Manual ? EDS- SAFS- Info Center c. Utilize Resource to Program Expenditure spreadsheet tool under "Year End F-196 Preparation"

6) Submitting the F-196 to the ESD for review a. Send an e-mail to all School Fiscal Services staff notifying us that the file is ready for review b. Submit: 1) explanation of edits, 2) RPE (Resource to Program Expenditures) template (Get From the ESD) and 3) F-197 Balancing spreadsheets as of August for all funds. c. If applicable, submit letters explaining negative fund balance or expenditures exceeding budget authority d. If applicable, a copy of the letter from The Washington State Board of Education approving a waiver from the basic education program requirement of a minimum 180-day school year.

7) Post F-196 Activities a. Finalize the Schedule of Expenditures of Federal Awards (SEFA) i) Administrative Budgeting and Financial Reporting Handbook, SEFA Guidance iii) State Auditor's Office Guidance will be available in September/October; it is emailed to business managers from SAO. Be sure your email is on their list. b. Notes to Financial Statements ?Now posted in the ABFR Handbook - Use the most current format available i) Cash basis ? Select if using cash method of accounting ii) F-196 Basis (Modified Accrual) ? Districts with over 1,000 FTE must use Modified Accrual iii) THE PENSION REPORTING TOOL WILL BE POSTED ON THE OSPI WEBSITE

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Capital Region ESD 113 - F-196 Checklist

Updated 9/2019

ONGOING ACTIVITIES THROUGHOUT THE YEAR

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Capital Region ESD 113 - F-196 Checklist

Updated 9/2019

F-197 Balancing Workbook ? Instructions & Templates

You can find the balancing workbook on the CR ESD 113 website under Programs & Services/Business and Finance/Business Manager Support/Toolkit/Tools & Templates F197 Balancing Workbook

This spreadsheet is used to reconcile the difference between the County Treasurer's cash increases and cash decreases against the districts stated revenues and expenditures.

Note: If you have ending accrual balances, you should have documentation and understanding of what these balances represent.

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Capital Region ESD 113 - F-196 Checklist

Complete grant reporting and claiming in EDS ? My Applications - Grants Claim System

Updated 9/2019

Be aware of grant budget extension deadlines and carryover provisions: GRANTS MANAGEMENT BULLETIN (Check current year for updated bulletins):

The following table lists the federal programs that allow carryover:

PROGRAM 21st Century Community Learning Centers Mathematics and Science Partnerships REAP Flexibility and Accountability Rural and Low-Income Schools Special Education IDEA-B, Sections 611 & 619 CSA Special Education IDEA-B, Sections 611 & 619 Flow-Through Title I, Part A Title I, Part D Education Advocate, CSA Title I, Part D Health Services Project, CSA Title I, Part D Neglected and Delinquent ? Local Title I, Part D Neglected and Delinquent ? State Title II, Part A Teacher & Principal Training & Recruiting Title III, Immigrant Title III, LEP

CFDA

NUMBER 84.287C 84.366B 84.367A 84.358B 84.027A/84.173A 84.027A/84.173A 84.010A 84.010A 84.010A 84.010A 84.013A 84.367A 84.365A 84.365A

C/O %

ALLOWED 5% 10%

100% 100% 10% 100% 15% 40% 40% 40% 40% 100% 100% 100%

If you need additional information, please review the iGrants profile page for each program and/or contact the program supervisor. Be sure to check the Budget Revision Deadline on the profile page for each grant as deadline dates may vary.

Sub-grantees submit claims through the Education Data System (EDS) Grants Claim System automated expenditure reporting process. Monthly claims are due by 4:30 p.m. on the following dates in order to be reimbursed at month end. If this deadline is missed, reimbursement will not occur until the end of the next month a claim is submitted by the cutoff date.

September 18, 2019 October 22,2019 November 18, 2019

December 18, 2019 January 22,2020

February 19,2020 March 18,2020 April 21,2020

May 20,2020 June 17,2020

July 20,2020 August 19,2020 September 21,2020

October 21,2020 November 17,2020

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