Apportionment Badge #6: Apportionment Summaries-Apportionment Badge #6

Apportionment Badge #6 - PowerPoint

Pdf Summary

This document provides guidance and key content for a badge course on understanding Washington school district apportionment reports, emphasizing taking badges in order, using a quiet setting, downloading and reviewing the PowerPoint, and having the district Apportionment Report available. Learners have 30 days to complete the badge and can contact the WASBO Professional Learning Team for support.<br /><br />The training focuses on Apportionment Summary Report 1191 and Apportionment Cover/Statement of Apportionment Report 1197. Report 1191 explains how general education funding is calculated, including school-generated entitlement (staff mix/regionalization factors and salary maintenance/increases for certificated instructional staff (CIS), certificated administrative staff (CAS), and classified staff (CLS), plus substitutes), district-generated entitlement (facilities, technology, central administration), and summary sections for total staffing salaries and benefits (insurance, payroll taxes, professional learning days). It also covers other entitlement areas such as Running Start, Open Doors/dropout reengagement, Alternative Learning Experience (ALE), MSOC, and Career and Technical Education. Later sections show guaranteed entitlement totals, per-student allocation rates (including special education references), computation of state-funded support, and the final analysis of total amounts paid—accounting for local deductible revenues (in-lieu-of taxes), requested reductions/delays, special education allocations, forest account deductions, emergency payments, fire district payments, charter oversight fees, and prior-year adjustments.<br /><br />Report 1197 summarizes state and federal revenues flowing through OSPI, explaining columns such as revenue account, description, annual allotment, adjustments, percent due, amounts due, amounts previously paid, and the current month’s allotment. It highlights common revenue codes (e.g., 3100, 3121, 3300, 4121, 4155, transportation, and numerous grant and food service codes) and stresses reconciling “General Fund Only Total” versus overall totals. Knowledge checks are included throughout, and the final assessment requires a 75%+ score with limited attempts.

Keywords

Washington school district apportionment

OSPI apportionment reports

Apportionment Summary Report 1191

Apportionment Cover Statement Report 1197

general education funding calculation

staff mix regionalization salary factors

CIS CAS CLS staffing entitlement

MSOC per-student allocation rates

state-funded support and local deductible revenues

revenue codes 3100 3121 3300 4121 4155 transportation