Reference Materials

The documents below provide additional information related to school district accounting and budgeting.

Activity Codes - A list defined by the state Office of Superintendent of Public Instruction (OSPI), which describes the specific and distinguishable services performed by a school district in order to accomplish a function for which the schoool district is responsibile (e.g., supervision, teaching, or insurance).

Organization and Financing of Washington Public Schools - A publication provided by the Office of Superintendent of Public Instruction (OSPI) written for school board members, legislators, educators, and interested citizens to make the complex subject of school finance understandable.

A Citizen's Guide to the Washington State Budget  - A resource the state Senate Ways and Means Committee and the L.E.A.P Committee offers to citizens, members of the Senate, their staff, and other interested persons to provide a clear and simple overview of the state budget and state revenues.

Frequently Asked Questions and information about the Budget Office.

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