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

Video Transcription

Video Summary

This video (Badge 6 in the apportionment series) explains how to read Washington’s apportionment summary reports—primarily Report 1191 (apportionment summary) and Report 1197 (the “cover page”/Statement of Apportionment). It walks through key sections, columns, revenue codes, grant summaries, and how to distinguish general fund vs other fund revenues.<br /><br />Report 1191 is explained section-by-section: (1) school-generated entitlement, (2) district-generated entitlement, (3) summary and benefits, (4) guaranteed entitlement, (5) allocation rates per student, (6) computation of state-funded support, and (7) analysis of total amount to be paid. The training reviews how staffing-based funding is calculated using salary maintenance, salary increase, regionalization, and (for CIS only) the regionalization “experience” factor. It also covers substitute funding, benefits calculations (insurance and payroll taxes), and professional learning days.<br /><br />The presenter then summarizes other entitlement components included in guaranteed entitlement: Running Start (with CTE Running Start treated as CTE funding), Open Doors/dropout re-engagement, ALE, MSOC (noting detailed MSOC is on the separate “1191 MSOC” report), and CTE/skill center totals.<br /><br />Later sections cover deductions/adjustments affecting payments (e.g., local/federal in-lieu-of-tax revenues, special education being allocated separately, and federal forest funds noted as not currently deductible), plus rare items like emergency advances, fire district payments, and prior-year adjustments.<br /><br />Report 1197 is explained by column: revenue account, description, annual allotment, adjustments, percent due, allotment due, paid previously, and current month. It also explains where common revenue allotments originate (e.g., LEA from F-780, capital projects from 1191FG) and how EGMS grant payment activity is summarized via OSPI’s apportionment attachment spreadsheets.

Keywords

Washington apportionment reports

OSPI Report 1191

OSPI Report 1197

Statement of Apportionment cover page

apportionment summary interpretation

school-generated entitlement

district-generated entitlement

guaranteed entitlement components

staffing-based funding calculation

salary maintenance and regionalization factors

MSOC and CTE/skill center funding

deductions adjustments and grant payment activity