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.

Frequently Asked Questions and information about the Budget Office.

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