The Office of the Superintendent of Public Instruction (OSPI) School Apportionment division allocates and distributes state funds to local education agencies as directed by Washington State Legislature.

Find important information about the Kent School District on the OSPI website.

• School Funding/Apportionments/Enrollment

• Fiscal Documents

• District Report Card

The State Auditor's Office (SAO) conducts annual financial and accountability audits. These audits include detailed reviews of the district's financial operations, federal programs, and adherence to applicable laws and regulations. The audits maintain transparency and provide insights into the district's fiscal management and accountability processes. Visit the Office of the Washington State Auditor's website for comprehensive reports available for download.

A Comprehensive Annual Financial Report (CAFR) is not a required presentation for school districts in Washington and is not available for KSD after 2015-2016.

Kent School District changed its financial statement reporting with the 2016-2017 fiscal year. We went from presenting financial statements in accordance with Generally Accepted Accounting Principles (GAAP) to financial statements presented in accordance with the regulatory basis of accounting prescribed by the Washington School Accounting Manual otherwise known as OCBOA (Other Comprehensive Basis of Accounting).

The accounting manual states that the F-196 annual financial statements using a modified accrual approach are the legally required financial statements.

Regular budget and financial information is presented to the Kent School Board during regular meetings and work sessions.

• View the BoardDocs website to see agendas and download presentations.

• Watch Kent School Board regular meetings and work sessions on YouTube.