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Budget & Financial Reports

Budget Reports

Form F-195 is the official school district budget document and must be filed with the Office of Superintendent of Public Instruction (OSPI). All school districts must create a budget for the General Fund; and for any other government fund the district has established as authorized under RCW 28A.320.330 and RCW 28A.160.130.  The Pasco School District creates a budget for the following additional funds; Capital Projects Fund, Debt Service Fund, Transportation Vehicle Fund, and the ASB Fund. All school districts must prepare, adopt, and file their budgets in the format prescribed by OSPI.

Financial Reports

A budget status report is required at year-end along with other financial reports (Form F-196). It is similar in format to the monthly budget status report. The main difference is that the year-end report does not show the current month’s actual and outstanding encumbrances. A comparison is made between yearly budget and actual amounts for revenues, expenditures, and adjustments.