F-197 Reconciliation Made Manageable (08.12.26)-PPT - F-197 Reconciliation Made Manageable

PPT - F-197 Reconciliation Made Manageable

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The document is a presentation titled <strong>“F-197 Reconciliation Made Manageable”</strong> delivered on <strong>August 12, 2026</strong> by <strong>Barb Piguet</strong>, formerly of the Auburn School District and now retired.

It explains the purpose and background of the <strong>F-197 reconciliation</strong>, a report tied to the <strong>Office of Superintendent of Public Instruction (OSPI)</strong> and the <strong>Washington Administrative Code (WAC 392-123-132)</strong>. The presentation notes that reconciling the F-197 to the county is not strictly required and may have limited standalone value, but it helps move the audit process forward.

The main focus is on <strong>designing a spreadsheet</strong> to support the reconciliation process. The spreadsheet is intended specifically for audit use and is based on the <strong>SAO form</strong>, but modified to fit district needs. The presenter emphasizes using <strong>Qmlativ modules as designed</strong>, including posting third-party cash receipts through the <strong>Cash Receipting module</strong>, making corrections within the module, and ensuring the <strong>trial balance is 100% reconciled</strong>.

The presentation also covers <strong>importing data</strong> into the spreadsheet from several sources:
- County data
- District data
- Preliminary F-196
- General Ledger
- Total revenues and expenditures

A key reference is the <strong>King County Comptroller’s Report</strong>, including a specific report labeled <strong>GL_RPT_030</strong> with impact fees. The process includes identifying variances by comparing reports, reviewing journal entries, and manually entering discrepancies into the Excel spreadsheet.

Overall, the presentation provides a practical workflow for completing the F-197 reconciliation using spreadsheets, district system reports, and county data, with the goal of simplifying audit preparation.

Keywords

F-197 reconciliation

OSPI

WAC 392-123-132

audit spreadsheet

SAO form

Qmlativ modules

Cash Receipting module

trial balance reconciliation

King County Comptroller’s Report

GL_RPT_030