Local Government : School Audits

Local Government : School Audits : Financial reporting

Financial accounting and reporting for schools and educational service districts

School districts have special financial reporting requirements. The links on this page will give administrators and accounting staff information about requirements as well as helpful advice on setting up, maintaining, and reporting from their accounts.

Office of Superintendent of Public Instruction links

Accounting Manual for School Districts
The Accounting Manual prescribes accounting and reporting requirements for school districts in accordance with state law (WAC 392-123-010). The manual is published jointly by OSPI and our Office and includes example financial statements and notes.

Administrative Budgeting and Financial Reporting Manual 
The ABFR manual, published by OSPI, contains detailed technical information on budgeting, treasurer's report reconciliation, financial statements and other topics.

Educational Service District Reference
This page contains resources, reports and the Accounting Manual for Educational Service Districts. The manual prescribes accounting and reporting requirements for ESDs in accordance with WAC 392-125-010.

School District Financial and Apportionment Reports
OSPI publishes a variety of reports by District that can be accessed on this page.

For more information on financial accounting and reporting, visit General Information : Auditing resources.

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