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FY_0910_F-185 ESD 105

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					                              TABLE OF CONTENTS


TOC                               Table of Contents

Cover                             Certification Page, Unemployment & Workers' Compensation Statistical Information

GF Balance Sheet                  Governmental Fund Balance Sheet

GFST RevExpFB                     Governmental Fund Statement of Revenues, Expenditures, and
                                  Changes in Fund Balance

GF Bud Comp                       Governmental Fund Budgetary Comparison Schedule

Revenue                           Governmental Fund Statement of Revenues and Other Financing Sources

Matrix                            Governmental Fund Expenditure Summary

Comb Prop Funds Stmt Net Assets   Combined Proprietary Funds Statement of Net Assets
                                    *Unemployment Fund Statement of Net Assets
                                    *Workers' Compensation Fund Statement of Net Assets
                                    *Enterprise Fund #1 Statement of Net Assets
                                    *Enterprise Fund #2 Statement of Net Assets

Comb Prop Funds ST RevExpNA       Combind Proprietary Funds Statement of Revenues, Expenses and
                                  Changes in Net Assets
                                    *Unemployment Fund Statement of Revenue, Expenses, and Changes in Net Assets
                                    *Workers' Compensation Fund Statement of Revenue, Expenses, and Changes in Net Assets
                                    *Enterprise Fund #1 Statement of Revenue, Expenses, and Changes in Net Assets
                                    *Enterprise Fund #2 Statement of Revenue, Expenses, and Changes in Net Assets


Comb Prop Funds Cash Flow         Combined Proprietary Funds Statement of Cash Flow
                                    *Unemployment Fund Statement of Cash Flow
                                    *Workers' Compensation Fund Statement of Cash Flow
                                    *Enterprise Fund #1 Statement of Cash Flow
                                    *Enterprise Fund #2 Statement of Cash Flow

Sched LTD                         Schedule of Long-Term Debt

Stmt Fid Net Assets               Statement of Fiduciary Net Assets

Stmt Changes Fid Net Assets       Statement of Changes in Fiduciary Net Assets

Edits                             Balance Sheet Edits




                                    *These are optional statements for ESD informational purposes.




Rev 7/10                                                  Table of Contents
sation Fund Statement of Revenue, Expenses, and Changes in Net Assets
                    FUNDS ADMINISTERED BY: EDUCATIONAL SCHOOL DISTRICT                 105

                                       F-185 ANNUAL FINANCIAL STATEMENTS
                                    FOR THE FISCAL YEAR ENDED AUGUST 31, 2010
                                                     FOR THE
                                               GOVERNMENTAL FUND
                                               PROPRIETARY FUNDS
                                                 FIDUCIARY FUNDS
                                           SCHEDULE OF LONG-TERM DEBT

            THE EDUCATIONAL SERVICE DISTRICT ANNUAL FINANCIAL STATEMENT HAS BEEN REVIEWED
                       AND SUBMITTED TO OSPI IN ACCORDANCE WITH WAC 392-117-035.




Prepared by: Fund Administrator or Designee Signature                       Date
                             EDUCATIONAL SERVICE DISTRICT NO. 105
                                       BALANCE SHEET
                                    GOVERNMENTAL FUND
                                      AUGUST 31, 2010

ASSETS
Imprest Cash                                                 $                  19,000.00
Cash on Hand                                                                          -
Cash and Cash Equivalents                                                      641,850.19
Warrants Outstanding                                                          (199,049.20)
Accounts Receivable                                                          1,675,290.87
Interest Receivable                                                                   -
Inventory—Supplies & Materials                                                        -
Inventory—Cooperatives                                                                -
Inventory—Lunchrooms                                                                  -
Prepaid Items                                                                   10,554.40
Investments                                                                  5,900,000.00
Restricted Assets                                                                     -
TOTAL ASSETS                                                 $               8,047,646.26

LIABILITIES
Accounts Payable                                             $                 574,019.23
Contracts and Notes Payable—Current                                            199,423.06
Accrued Interest Payable                                                              -
Accrued Salaries Payable                                                              -
Payroll Deductions & Taxes Payable                                              72,038.46
Deposits                                                                              -
Unearned Revenue                                                               690,880.16
Deferred Revenue                                                                      -
TOTAL LIABILITIES                                                            1,536,360.91

FUND BALANCE
Reserve for Debt Service                                     $                 500,000.00
Reserve for Inventory                                                                 -
Reserve for Other Items                                                               -
Reserve for Transportation Equipment                                                  -
Reserve for Instructional Support Programs                                   2,362,843.42
Reserve for Non Instructional Support Programs                               1,291,622.03
Unreserved Fund Balance                                                      2,356,819.90
TOTAL FUND BALANCE                                                           6,511,285.35

TOTAL LIABILITIES AND FUND BALANCE                           $               8,047,646.26




FORM SPI F-185 (Rev. 7/10)                                  General Expense Fund Balance Sheet


                     The accompanying notes are an integral part of the financial statements.
                       EDUCATIONAL SERVICE DISTRICT NO. 105
        STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
                               GOVERNMENTAL FUND
                    FOR THE FISCAL YEAR ENDED AUGUST 31, 2010

REVENUES
Local Sources                                                                  $  1,843,585.09
State Government Sources                                                          2,460,884.87
Federal Government Sources                                                        5,130,888.91
Payments for Cooperative Programs                                                 7,091,782.33
Payments for Other Programs                                                       3,818,006.29
Investment Earnings                                                                  93,242.68
TOTAL REVENUES                                                                 $ 20,438,390.17

EXPENDITURES
Current:
General Operations                                                             $    2,579,547.38
Instructional Support                                                              11,754,337.82
Non Instructional Support                                                           4,943,022.01
Capital:
Capital Outlay                                                                      5,112,213.40
Debt Service:
Interest                                                                              197,470.33
Principal                                                                             225,000.00
TOTAL EXPENDITURES                                                                 24,811,590.94

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES                              $ (4,373,200.77)

OTHER FINANCING SOURCES (USES)
Sale of Real Property                                                          $             -
Sale of Personal Property                                                                    -
Compensated Loss of Capital Assets                                                           -
Long-Term Financing                                                                 5,000,000.00
TOTAL OTHER FINANCING SOURCES (USES)                                                5,000,000.00

NET CHANGE IN FUND BALANCE                                                     $     626,799.23

FUND BALANCE—BEGINNING                                                              5,884,486.12
Prior Year(s) Corrections or Restatements                                                    -
FUND BALANCE—ENDING                                                            $    6,511,285.35




FORM SPI F-185 (Rev. 7/10)


                            The accompanying notes are an integral part of the financial statements.
                                   EDUCATIONAL SERVICE DISTRICT NO. 105
                                     BUDGETARY COMPARISON SCHEDULE
                                            GOVERNMENTAL FUND
                                 FOR THE FISCAL YEAR ENDED AUGUST 31, 2010

                                                                                                                 Variance with
                                                                      Adopted                                   Adopted Budget
                                                                      Budget                  Actual           Positive (Negative)
REVENUES
Local Sources                                                     $ 1,140,255.00         $ 1,843,585.09         $      703,330.09
State Government Sources                                            2,509,898.00           2,460,884.87                (49,013.13)
Federal Government Sources                                          3,670,948.00           5,130,888.91              1,459,940.91
Payments for Cooperative Programs                                   9,297,627.00           7,091,782.33             (2,205,844.67)
Payments for Other Programs                                         3,969,788.00           3,818,006.29               (151,781.71)
Investment Earnings                                                    60,000.00              93,242.68                 33,242.68
TOTAL REVENUES                                                     20,648,516.00          20,438,390.17               (210,125.83)

EXPENDITURES
Current:
General Operations                                                   2,517,506.00          2,579,547.38                (62,041.38)
Instructional Support                                               10,324,217.00         11,754,337.82             (1,430,120.82)
Non Instructional Support                                            7,794,357.00          4,943,022.01              2,851,334.99
Capital:
Capital Outlay                                                       5,056,356.00          5,112,213.40               (55,857.40)
Debt Service:
Interest                                                               250,000.00            197,470.33                52,529.67
Principal                                                              150,000.00            225,000.00               (75,000.00)
TOTAL EXPENDITURES                                                  26,092,436.00         24,811,590.94             1,280,845.06

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (5,443,920.00)                          (4,373,200.77)            1,070,719.23

OTHER FINANCING SOURCES (USES)
Sale of Real Property                                                         -                     -                         -
Sale of Personal Property                                                     -                     -                         -
Compensated Loss of Capital Assets                                            -                     -                         -
Long-Term Financing                                                  5,000,000.00          5,000,000.00                       -
TOTAL OTHER FINANCING SOURCES (USES)                                 5,000,000.00          5,000,000.00                       -

NET CHANGE IN FUND BALANCE                                             (443,920.00)          626,799.23             1,070,719.23

FUND BALANCE—BEGINNING                                              4,510,000.00           5,884,486.12           1,374,486.12
Prior Year(s) Corrections or Restatements                                    -                      -                      -
FUND BALANCE—ENDING                                               $ 4,066,080.00         $ 6,511,285.35         $ 2,445,205.35




FORM SPI F-185 (Rev. 7/10)                                       Governmental Fund Budgetary Comparison Schedule




                                    The accompanying notes are an integral part of the financial statements.
                    EDUCATIONAL SERVICE DISTRICT NO. 105
             STATEMENT OF REVENUES AND OTHER FINANCING SOURCES
                             GOVERNMENTAL FUND
                  FOR THE FISCAL YEAR ENDED AUGUST 31, 2010

LOCAL SOURCES
  12 Tuition and Fees                                            $ 885,266.48
  13 Sale of Goods, Supplies and/or Services                       533,317.19
  14 Food Services Fees and Charges                                  1,054.82
  15 School Bus Fees and Charges                                          -
  16 Investment Earnings                                            93,242.68
  17 Gifts and Donations                                            12,943.10
  19 Rental of Property                                            268,367.00
  20 Insurance Recoveries                                                 -
  21 Certification Fees                                             57,735.00
  22 Precertification Fees                                          46,739.00
  23 E-Rate                                                         37,072.62
  29 Local Sources, Unassigned                                       1,089.88
TOTAL LOCAL SOURCES                                                                 $ 1,936,827.77

STATE GOVERNMENT SOURCES
  31 ESD Allotment                                               $    530,955.13
  32 Special Education                                                       -
  34 State Institutions, Centers, or Homes–Delinquent                        -
  36 Special, Pilot or Enhancement Programs                            81,010.69
  37 Nursing Services                                                 215,942.10
  40 Early Childhood                                                         -
  41 Transportation–Operations                                        167,038.19
  42 Transportation Reimbursement–Depreciation                               -
  43 Other State Agencies                                             643,070.90
  49 State Special Purpose, Unassigned                                822,867.86
TOTAL STATE GOVERNMENT SOURCES                                                        2,460,884.87

FEDERAL GOVERNMENT SOURCES
  51 Special Education, IDEA                                     $     240,235.65
  53 Remedial                                                           92,620.32
  54 Migrant                                                           932,789.77
  58 Math and Science                                                         -
  60 School Food Service                                                      -
  61 Head Start                                                               -
  62 Youth Training Programs                                                  -
  63 USDA Commodities                                                         -
  67 Qualified Bond Interest Credit Payments                            69,114.62
  68 Federal ARRA Grants                                               324,942.73
  69 Federal Special Purpose, Unassigned                             3,471,185.82
TOTAL FEDERAL GOVERNMENT SOURCES                                                      5,130,888.91

PAYMENTS FOR COOPERATIVE PROGRAMS
  71 Payments from School Districts in Washington                $ 7,091,782.33
  72 Payments from School Districts in Other States                         -
  73 Payments from Other Entities                                           -
TOTAL PAYMENTS FOR COOPERATIVE PROGRAMS                                               7,091,782.33

PAYMENTS FOR OTHER PROGRAMS
  81 Payments from School Districts in Washington                $       5,724.48
  82 Payments from School Districts in Other States                           -
  83 Payments from Other Entities                                    3,812,281.81
TOTAL PAYMENTS FOR OTHER PROGRAMS                                                     3,818,006.29

OTHER FINANCING SOURCES
  92 Sale of Real Property                                       $            -
  93 Sale of Personal Property                                                -
  94 Compensated Loss of Capital Assets                                       -
  95 Long-Term Financing                                             5,000,000.00
TOTAL OTHER FINANCING SOURCES                                                          5,000,000.00
TOTAL REVENUES AND OTHER FINANCING SOURCES                                          $ 25,438,390.17


FORM SPI F-185 (Rev. 7/10)                                            Governmental Fund Revenue
                             The accompanying notes are an integral part of the financial statements.
                                                                              EDUCATIONAL SERVICE DISTRICT NO. 105
                                                                                      EXPENDITURE SUMMARY
                                                                                       GOVERNMENTAL FUND
                                                                            FOR THE FISCAL YEAR ENDED AUGUST 31, 2010
PROGRAMS                                                                                                  ACTIVITIES
ESD Core Services                                                                                         11         Board of Directors                             $ 18,271.69
01      ESD Core Governmental & Indirect Services   $ 1,965,327.47                                        12         Superintendent's Office                          576,926.81
02      ESD Direct Cost Centers & Agency Services        6,132,196.45                                     13         Business Office                                  621,458.58
TOTAL ESD CORE SERVICES                                                 $ 8,097,523.92                    14         Financial Services                               247,001.94
Instructional Support:                                                                                    15         Human Resources                                  176,379.90
10      Instructional Resources                     $     155,872.96                                      16         Regional Committee for S. D. Reorganization             -
12      Special Education                               1,668,936.17                                      17         Public Information                               103,443.53
16      Staff Development                                 495,805.40                                      21         Staff Development                              5,745,538.40
18      Educational Technology                            225,787.47                                      22         Curriculum Support                                      -
19      K–20                                              137,368.42                                      23         Certification                                     36,458.82
20      Safe and Drug-Free Schools                      1,801,767.65                                      27         Direct Instruction                             2,211,281.29
22      Traffic Safety                                           -                                        51         Transportation Supervision & Coordination        167,634.58
24      Math and Science                                1,693,959.28                                      52         Operating Buses                                         -
25      Communication, Reading and Writing                338,239.92                                      53         Maintenance of Buses                                    -
26      Art                                               245,063.30                                      56         Transportation Insurance                                -
27      Social Studies                                           -                                        59         Purchase–Rebuilding of Buses                            -
28      Environmental Education                                  -                                        60         Facilities                                     5,312,772.67
30      Highly Capable                                           -                                        73         Printing and Copying                               1,818.53
32      Vocational                                               -                                        75         Motor Pool                                        41,665.55
34      Early Childhood                                 3,616,631.38                                      83         Debt Service–Interest                            197,470.33
36      Migrant Education                                 927,073.98                                      84         Debt Service–Principal                           225,000.00
38      Alternative Learning Experience                          -                                        98         General Support                                9,128,468.32
40      Student Assessment                                       -                                        99         Transfers                                                -
42      State Institutions                                       -                                        TOTAL EXPENDITURES BY ACTIVITY                                            $ 24,811,590.94
46      Health and Fitness                                  1,068.48
48      Professional Development Centers                  115,816.89                                      OBJECTS OF EXPENDITURE
59      Other Instructional Support Programs              332,825.98                                      (0)       Debit Transfer                                  $ 37,440.63
TOTAL INSTRUCTIONAL SUPPORT                                              11,756,217.28                    (1)       (-) Credit Transfer                               (37,440.63)
                                                                                                          (2)       Certificated Salaries                             391,303.68
Non Instructional Support:                                                                                (3)       Classified Salaries                             6,724,636.38
62     Adult Education                              $            -                                        (4)       Employee Benefits & Payroll Taxes               2,046,238.09
64     Data Processing                                  3,251,522.62                                      (5)       Supplies, Instruct. Resources & Noncapital.       997,883.20
66     Risk Management                                    380,719.55                                      (7)       Purchased Services                              9,077,656.36
68     Public Communications                                     -                                        (8)       Travel                                            461,659.83
70     Transportation                                     167,634.58                                      (9)       Capital Outlay                                   5,112,213.40
72     Environmental Compliance                                  -                                        TOTAL EXPENDITURES BY OBJECT                                              $ 24,811,590.94
73     Nursing Services                                   199,634.31
74     Human Resource Services                             17,358.61                                      Interest (Activity 83) Expenditures
76     Employment Programs                                       -                                                      ESD Core Services                           $ 197,470.33
78     Fiscal Agent Services                              940,980.07                                                    Instructional Programs                               -
80     Group Purchasing                                          -                                                      Non Instructional Programs                            -
82     Equipment Repair                                          -                                                      Total Debt Service Interest (Activity 83)                   $ 197,470.33
89     Other Non Instructional Support                           -                                        Detail of Capital Outlay (Object 9) Expenditures
99     Transportation Equipment                                   -                                                     ESD Core Services                           ###########
TOTAL NON INSTRUCTIONAL SUPPORT                                            4,957,849.74                                 Instructional Programs                         1,879.46
TOTAL PROGRAM EXPENDITURES                                              $ 24,811,590.94                                 Non Instructional Programs                      14,827.73
                                                                                                                        Total Capital Outlay (Object 9)                             $ 5,112,213.40
ACTIVITY/OBJECT MATRIX                                                                               EXPENDITURE SUMMARY

                                                                                                     OBJECTS OF EXPENDITURE
                                                                     Debit          Credit        Cert.        Class.    Employee      Supplies &       Purchased                    Capital
                      ACTIVITY                         Total        Transfer       Transfer      Salaries     Salaries    Benefits      Materials        Services      Travel        Outlay
                                                                       (0)            (1)          (2)          (3)         (4)            (5)              (7)          (8)          (9)
11    Board of Directors                                18,271.69           -      XXXXX         XXXXX        XXXXX       XXXXX               457.55       6,662.21    11,151.93             -
12    Superintendent's Office                          576,926.81      6,051.29    XXXXX                -    397,410.39    88,460.12        8,966.28      52,400.55    23,638.18             -
13    Business Office                                  621,458.58         18.05    XXXXX                -    374,449.14   118,047.12      13,720.32      114,006.49      1,217.46            -
14    Financial Services                               247,001.94        339.08    XXXXX                -    178,397.79    43,902.12        2,582.13      15,960.97      5,819.85            -
15    Human Resources                                  176,379.90        560.17    XXXXX                -     90,870.76    24,390.26          417.34      57,811.23      2,330.14            -
16    Regional Committee for S. D. Reorganization             -             -      XXXXX                -             -           -               -             -             -              -
17    Public Information                               103,443.53        819.10    XXXXX                -     65,531.00    18,895.67        2,272.19      15,313.67        611.90            -
21    Staff Development                              5,745,538.40     19,990.23    XXXXX                -  2,678,181.75   759,263.66     572,043.19    1,510,513.00   203,667.11        1,879.46
22    Curriculum Support                                      -             -      XXXXX                -             -           -               -             -             -              -
23    Certification                                     36,458.82        509.53    XXXXX                -     20,779.85     7,716.70        4,048.96       3,403.78           -              -
27    Direct Instruction                             2,211,281.29        641.50    XXXXX        391,303.68   388,351.82   253,273.94      15,284.53    1,041,121.62   121,304.20             -
51    Transportation Supervision & Coordination        167,634.58        635.37    XXXXX                -     97,847.26    28,153.98        3,011.69      28,215.57      9,770.71            -
52    Operating Buses                                         -             -      XXXXX                -             -           -               -             -             -              -
53    Maintenance of Buses                                    -             -      XXXXX                -             -           -               -             -             -              -
56    Transportation Insurance                                -             -      XXXXX                -             -           -               -             -             -              -
59    Purchase - Rebuilding of Buses                          -             -             -             -             -           -               -             -             -              -
60    Facilities                                     5,312,772.67           -      XXXXX                -     82,233.25    19,851.13      23,119.72      132,383.93           -     5,055,184.64
73    Printing and Copying                               1,818.53           -     (37,440.63)           -             -           -       29,796.24        9,462.92           -              -
75    Motor Pool                                        41,665.55           -             -             -             -           -         1,083.48         260.50           -        40,321.57
83    Debt Service - Interest                          197,470.33           -      XXXXX         XXXXX        XXXXX       XXXXX          XXXXX           197,470.33   XXXXX           XXXXX
84    Debt Service - Principal                         225,000.00           -      XXXXX         XXXXX        XXXXX       XXXXX          XXXXX           225,000.00   XXXXX           XXXXX
98    General Support                                9,128,468.32      7,876.31           -             -  2,350,583.37   684,283.39     321,079.58    5,667,669.59    82,148.35       14,827.73
99    Transfers                                               -             -             -      XXXXX        XXXXX       XXXXX          XXXXX            XXXXX       XXXXX           XXXXX
      TOTALS                                        24,811,590.94     37,440.63   (37,440.63)   391,303.68 6,724,636.38 2,046,238.09     997,883.20    9,077,656.36   461,659.83    5,112,213.40
PROGRAM 01 - ESD CORE SERVICES                                                                               OBJECTS OF EXPENDITURE
                                                                Debit         Credit        Cert.        Class.     Employee     Supplies &      Purchased                   Capital
                        ACTIVITY                 Total         Transfer      Transfer      Salaries     Salaries     Benefits     Materials       Services     Travel        Outlay
                                                                  (0)           (1)          (2)          (3)          (4)           (5)            (7)          (8)          (9)
11    Board of Directors                           18,271.69                 XXXXX         XXXXX        XXXXX        XXXXX              457.55      6,662.21   11,151.93
12    Superintendent's Office                     576,926.81      6,051.29   XXXXX                     397,410.39     88,460.12       8,966.28     52,400.55   23,638.18
13    Business Office                             621,458.58         18.05   XXXXX                     374,449.14    118,047.12     13,720.32     114,006.49     1,217.46
14    Financial Services                          247,001.94        339.08   XXXXX                     178,397.79     43,902.12       2,582.13     15,960.97     5,819.85
15    Human Resources                             176,379.90        560.17   XXXXX                      90,870.76     24,390.26         417.34     57,811.23     2,330.14
16    Regional Committee                                 -                   XXXXX
17    Public Information                          103,443.53        819.10   XXXXX                      65,531.00     18,895.67       2,272.19     15,313.67      611.90
22    Curriculum Support                                 -                   XXXXX
23    Certification                                36,458.82        509.53   XXXXX                       20,779.85     7,716.70       4,048.96     3,403.78
98    General Support                             185,386.20        299.47   XXXXX                       50,005.82    11,791.64       3,358.99   118,508.04      1,422.24
99    Transfers                                          -                                 XXXXX         XXXXX       XXXXX          XXXXX         XXXXX        XXXXX         XXXXX
      TOTALS                                    1,965,327.47      8,596.69          -          -      1,177,444.75   313,203.63      35,823.76   384,066.94     46,191.70              -


PROGRAM 02 - ESD DIRECT COST CENTERS AND AGENCY SERVICES                                                     OBJECTS OF EXPENDITURE
                                                                Debit          Credit       Cert.        Class.     Employee     Supplies &      Purchased                    Capital
                        ACTIVITY                 Total         Transfer       Transfer     Salaries     Salaries     Benefits     Materials       Services     Travel         Outlay
                                                                  (0)            (1)         (2)          (3)          (4)           (5)             (7)         (8)            (9)
60    Facilities                                5,251,843.84                  XXXXX                     71,636.06     18,709.58     22,861.47      83,452.09                5,055,184.64
73    Printing and Copying                          1,818.53                 (37,440.63)                                            29,796.24       9,462.92
75    Motor Pool                                   41,665.55                                                                          1,083.48        260.50                  40,321.57
83    Debt Service - Interest                     197,470.33                 XXXXX         XXXXX        XXXXX        XXXXX         XXXXX          197,470.33   XXXXX         XXXXX
84    Debt Service - Principal                    225,000.00                 XXXXX         XXXXX        XXXXX        XXXXX         XXXXX          225,000.00   XXXXX         XXXXX
98    General Support                             414,398.20         39.16                             140,940.87     46,310.44     91,982.98     134,255.15      869.60
99    Transfers                                          -                                 XXXXX        XXXXX        XXXXX         XXXXX           XXXXX       XXXXX          XXXXX
      TOTALS                                    6,132,196.45         39.16   (37,440.63)       -       212,576.93     65,020.02    145,724.17     649,900.99      869.60    5,095,506.21


PROGRAM 10 - INSTRUCTIONAL RESOURCES                                                                         OBJECTS OF EXPENDITURE
                                                                Debit         Credit        Cert.        Class.     Employee     Supplies &      Purchased                   Capital
                        ACTIVITY                 Total         Transfer      Transfer      Salaries     Salaries     Benefits     Materials       Services     Travel        Outlay
                                                                  (0)           (1)          (2)          (3)          (4)          (5)             (7)          (8)          (9)
21    Staff Development                                 -                    XXXXX
27    Direct Instruction                                -                    XXXXX
60    Facilities                                        -                    XXXXX
83    Debt Service - Interest                           -                    XXXXX         XXXXX        XXXXX        XXXXX          XXXXX                      XXXXX         XXXXX
98    General Support                            155,872.96         908.01   XXXXX                      89,813.97    24,561.56        4,673.74    34,339.75      1,575.93
99    Transfers                                         -                                  XXXXX        XXXXX        XXXXX          XXXXX         XXXXX        XXXXX         XXXXX
      TOTALS                                     155,872.96         908.01          -          -        89,813.97    24,561.56        4,673.74    34,339.75      1,575.93              -
PROGRAM 12 - SPECIAL EDUCATION                                                                     OBJECTS OF EXPENDITURE
                                                      Debit           Credit      Cert.        Class.     Employee     Supplies &      Purchased                   Capital
                         ACTIVITY      Total         Transfer        Transfer    Salaries     Salaries     Benefits     Materials       Services      Travel       Outlay
                                                        (0)             (1)        (2)          (3)          (4)           (5)            (7)           (8)         (9)
21     Staff Development                358,011.60       1,792.79    XXXXX                   159,438.37     48,316.59     19,269.68     119,790.33      9,403.84
27     Direct Instruction             1,310,924.57          335.29   XXXXX      391,303.68   232,461.11    208,792.68       9,201.52    353,445.07   115,385.22
60     Facilities                              -                     XXXXX
83     Debt Service - Interest                 -                     XXXXX       XXXXX        XXXXX        XXXXX          XXXXX                      XXXXX         XXXXX
98     General Support                         -                     XXXXX
99     Transfers                               -                                 XXXXX        XXXXX        XXXXX          XXXXX         XXXXX        XXXXX         XXXXX
       TOTALS                         1,668,936.17       2,128.08          -    391,303.68   391,899.48    257,109.27      28,471.20   473,235.40    124,789.06              -


PROGRAM 16 - STAFF DEVELOPMENT                                                                     OBJECTS OF EXPENDITURE
                                                      Debit           Credit      Cert.        Class.     Employee     Supplies &      Purchased                   Capital
                         ACTIVITY      Total         Transfer        Transfer    Salaries     Salaries     Benefits     Materials       Services     Travel        Outlay
                                                        (0)             (1)        (2)          (3)          (4)           (5)            (7)          (8)          (9)
21     Staff Development               495,805.40        2,546.26    XXXXX                   174,339.13     44,632.46     13,337.59     243,183.48   17,766.48
27     Direct Instruction                     -                      XXXXX
60     Facilities                             -                      XXXXX
83     Debt Service - Interest                -                      XXXXX       XXXXX        XXXXX        XXXXX          XXXXX                         XXXXX      XXXXX
98     General Support                        -                      XXXXX
99     Transfers                              -                                  XXXXX        XXXXX        XXXXX          XXXXX         XXXXX        XXXXX         XXXXX
       TOTALS                          495,805.40        2,546.26          -         -       174,339.13    44,632.46       13,337.59   243,183.48     17,766.48              -


PROGRAM 18 - EDUCATIONAL TECHNOLOGY                                                                OBJECTS OF EXPENDITURE
                                                      Debit           Credit      Cert.        Class.     Employee     Supplies &      Purchased                   Capital
                         ACTIVITY      Total         Transfer        Transfer    Salaries     Salaries     Benefits     Materials       Services     Travel        Outlay
                                                        (0)             (1)        (2)          (3)          (4)           (5)            (7)          (8)          (9)
21     Staff Development               225,787.47        1,272.25    XXXXX                   103,542.27     28,604.78     51,678.20      34,806.19     4,004.32      1,879.46
27     Direct Instruction                     -                      XXXXX
60     Facilities                             -                      XXXXX
83     Debt Service - Interest                -                      XXXXX       XXXXX        XXXXX        XXXXX          XXXXX                      XXXXX         XXXXX
98     General Support                        -                      XXXXX
99     Transfers                              -                                  XXXXX        XXXXX        XXXXX          XXXXX         XXXXX        XXXXX         XXXXX
       TOTALS                          225,787.47        1,272.25          -         -       103,542.27    28,604.78       51,678.20    34,806.19      4,004.32      1,879.46


PROGRAM 19 - K–20                                                                                 OBJECTS OF EXPENDITURE
                                                      Debit           Credit      Cert.       Class.     Employee     Supplies &       Purchased                   Capital
                         ACTIVITY      Total         Transfer        Transfer    Salaries    Salaries     Benefits     Materials        Services     Travel        Outlay
                                                        (0)             (1)        (2)         (3)          (4)          (5)              (7)          (8)          (9)
21     Staff Development               137,368.42            6.10    XXXXX                   96,701.91     28,305.76           6.75      11,061.20     1,286.70
27     Direct Instruction                     -                      XXXXX
60     Facilities                             -                      XXXXX
83     Debt Service - Interest                -                      XXXXX       XXXXX        XXXXX        XXXXX          XXXXX                         XXXXX      XXXXX
98     General Support                        -                      XXXXX
99     Transfers                              -                                  XXXXX        XXXXX        XXXXX          XXXXX         XXXXX        XXXXX         XXXXX
       TOTALS                          137,368.42            6.10          -         -        96,701.91    28,305.76           6.75     11,061.20      1,286.70              -
PROGRAM 20 - SAFE AND DRUG-FREE SCHOOLS                                                                     OBJECTS OF EXPENDITURE
                                                                  Debit          Credit     Cert.       Class.     Employee     Supplies &      Purchased                  Capital
                        ACTIVITY                   Total         Transfer       Transfer   Salaries    Salaries     Benefits     Materials       Services     Travel       Outlay
                                                                    (0)            (1)       (2)         (3)          (4)           (5)            (7)          (8)         (9)
21    Staff Development                           1,261,787.88       3,506.79   XXXXX                 598,452.87    172,417.14     23,198.02     429,343.42   34,869.64
27    Direct Instruction                            539,979.77                  XXXXX                                                            539,979.77
60    Facilities                                           -                    XXXXX
83    Debt Service - Interest                              -                    XXXXX      XXXXX       XXXXX        XXXXX          XXXXX                      XXXXX        XXXXX
98    General Support                                      -                    XXXXX
99    Transfers                                            -                               XXXXX       XXXXX        XXXXX          XXXXX         XXXXX        XXXXX        XXXXX
      TOTALS                                      1,801,767.65      3,506.79          -        -      598,452.87    172,417.14      23,198.02   969,323.19     34,869.64             -


PROGRAM 22 - TRAFFIC SAFETY                                                                                OBJECTS OF EXPENDITURE
                                                                  Debit          Credit     Cert.      Class.     Employee     Supplies &       Purchased                  Capital
                        ACTIVITY                   Total         Transfer       Transfer   Salaries   Salaries     Benefits     Materials        Services     Travel       Outlay
                                                                    (0)            (1)       (2)        (3)          (4)          (5)              (7)          (8)         (9)
21    Staff Development                                    -                    XXXXX
27    Direct Instruction                                   -                    XXXXX
60    Facilities                                           -                    XXXXX
83    Debt Service - Interest                              -                    XXXXX      XXXXX       XXXXX        XXXXX          XXXXX                      XXXXX        XXXXX
98    General Support                                      -                    XXXXX
99    Transfers                                            -                               XXXXX       XXXXX        XXXXX          XXXXX         XXXXX        XXXXX        XXXXX
      TOTALS                                               -                -         -        -            -               -              -          -                -             -


PROGRAM 24 - MATH AND SCIENCES                                                                              OBJECTS OF EXPENDITURE
                                                                  Debit          Credit     Cert.       Class.     Employee     Supplies &      Purchased                  Capital
                        ACTIVITY                   Total         Transfer       Transfer   Salaries    Salaries     Benefits     Materials       Services     Travel       Outlay
                                                                    (0)            (1)       (2)         (3)          (4)           (5)            (7)          (8)         (9)
21    Staff Development                           1,325,824.80       5,716.73   XXXXX                 614,991.70    165,642.92    201,155.90     294,209.17   44,108.38
27    Direct Instruction                                   -                    XXXXX
60    Facilities                                           -                    XXXXX
83    Debt Service - Interest                              -                    XXXXX      XXXXX       XXXXX        XXXXX          XXXXX                      XXXXX        XXXXX
98    General Support                               368,134.48                  XXXXX                  16,656.45     10,736.69      49,367.72   291,373.62
99    Transfers                                            -                               XXXXX       XXXXX        XXXXX          XXXXX         XXXXX        XXXXX        XXXXX
      TOTALS                                      1,693,959.28      5,716.73          -        -      631,648.15    176,379.61     250,523.62   585,582.79     44,108.38             -


PROGRAM 25 - COMMUNICATION, READING AND WRITING                                                             OBJECTS OF EXPENDITURE
                                                                  Debit          Credit     Cert.       Class.     Employee     Supplies &      Purchased                  Capital
                        ACTIVITY                   Total         Transfer       Transfer   Salaries    Salaries     Benefits     Materials       Services     Travel       Outlay
                                                                    (0)            (1)       (2)         (3)          (4)           (5)            (7)          (8)         (9)
21    Staff Development                            328,424.10        3,081.01   XXXXX                 153,223.82     42,599.52     82,747.81      40,931.20     5,840.74
27    Direct Instruction                             9,815.82                   XXXXX                                                  301.21      9,514.61
60    Facilities                                          -                     XXXXX
83    Debt Service - Interest                             -                     XXXXX      XXXXX       XXXXX        XXXXX          XXXXX                      XXXXX        XXXXX
98    General Support                                     -                     XXXXX
99    Transfers                                           -                                XXXXX       XXXXX        XXXXX          XXXXX         XXXXX        XXXXX        XXXXX
      TOTALS                                       338,239.92       3,081.01          -        -      153,223.82    42,599.52       83,049.02    50,445.81      5,840.74             -
PROGRAM 26 - ART                                                                               OBJECTS OF EXPENDITURE
                                                     Debit           Credit     Cert.      Class.     Employee     Supplies &     Purchased                  Capital
                        ACTIVITY       Total        Transfer        Transfer   Salaries   Salaries     Benefits     Materials      Services     Travel       Outlay
                                                       (0)             (1)       (2)        (3)          (4)           (5)           (7)          (8)         (9)
21    Staff Development                245,063.30          611.13   XXXXX                 98,200.91     27,287.18     51,595.87     60,170.18     7,198.03
27    Direct Instruction                      -                     XXXXX
60    Facilities                              -                     XXXXX
83    Debt Service - Interest                 -                     XXXXX      XXXXX      XXXXX        XXXXX         XXXXX                      XXXXX        XXXXX
98    General Support                         -                     XXXXX
99    Transfers                               -                                XXXXX      XXXXX        XXXXX         XXXXX         XXXXX        XXXXX        XXXXX
      TOTALS                           245,063.30        611.13           -        -      98,200.91    27,287.18      51,595.87    60,170.18      7,198.03             -


PROGRAM 27 - SOCIAL STUDIES                                                                    OBJECTS OF EXPENDITURE
                                                     Debit           Credit     Cert.      Class.     Employee     Supplies &     Purchased                  Capital
                        ACTIVITY       Total        Transfer        Transfer   Salaries   Salaries     Benefits     Materials      Services     Travel       Outlay
                                                       (0)             (1)       (2)        (3)          (4)          (5)            (7)          (8)         (9)
21    Staff Development                        -                    XXXXX
27    Direct Instruction                       -                    XXXXX
60    Facilities                               -                    XXXXX
83    Debt Service - Interest                  -                    XXXXX      XXXXX      XXXXX        XXXXX         XXXXX                      XXXXX        XXXXX
98    General Support                          -                    XXXXX
99    Transfers                                -                               XXXXX      XXXXX        XXXXX         XXXXX         XXXXX        XXXXX        XXXXX
      TOTALS                                   -               -          -        -           -               -             -          -                -             -


PROGRAM 28 - ENVIRONMENTAL EDUCATION                                                           OBJECTS OF EXPENDITURE
                                                     Debit           Credit     Cert.      Class.     Employee     Supplies &     Purchased                  Capital
                        ACTIVITY       Total        Transfer        Transfer   Salaries   Salaries     Benefits     Materials      Services     Travel       Outlay
                                                       (0)             (1)       (2)        (3)          (4)          (5)            (7)          (8)         (9)
21    Staff Development                        -                    XXXXX
27    Direct Instruction                       -                    XXXXX
60    Facilities                               -                    XXXXX
83    Debt Service - Interest                  -                    XXXXX      XXXXX      XXXXX        XXXXX         XXXXX                      XXXXX        XXXXX
98    General Support                          -                    XXXXX
99    Transfers                                -                               XXXXX      XXXXX        XXXXX         XXXXX         XXXXX        XXXXX        XXXXX
      TOTALS                                   -               -          -        -           -               -             -          -                -             -


PROGRAM 30 - HIGHLY CAPABLE                                                                    OBJECTS OF EXPENDITURE
                                                     Debit           Credit     Cert.      Class.     Employee     Supplies &     Purchased                  Capital
                        ACTIVITY       Total        Transfer        Transfer   Salaries   Salaries     Benefits     Materials      Services     Travel       Outlay
                                                       (0)             (1)       (2)        (3)          (4)          (5)            (7)          (8)         (9)
21    Staff Development                        -                    XXXXX
27    Direct Instruction                       -                    XXXXX
60    Facilities                               -                    XXXXX
83    Debt Service - Interest                  -                    XXXXX      XXXXX      XXXXX        XXXXX         XXXXX                      XXXXX        XXXXX
98    General Support                          -                    XXXXX
99    Transfers                                -                               XXXXX      XXXXX        XXXXX         XXXXX         XXXXX        XXXXX        XXXXX
      TOTALS                                   -               -          -        -           -               -             -          -                -             -
PROGRAM 32 - VOCATIONAL                                                                                  OBJECTS OF EXPENDITURE
                                                               Debit           Credit     Cert.      Class.     Employee     Supplies &      Purchased                   Capital
                        ACTIVITY                Total         Transfer        Transfer   Salaries   Salaries     Benefits     Materials       Services      Travel       Outlay
                                                                 (0)             (1)       (2)        (3)          (4)          (5)             (7)           (8)         (9)
21    Staff Development                                 -                     XXXXX
27    Direct Instruction                                -                     XXXXX
60    Facilities                                        -                     XXXXX
83    Debt Service - Interest                           -                     XXXXX      XXXXX       XXXXX        XXXXX         XXXXX                       XXXXX        XXXXX
98    General Support                                   -                     XXXXX
99    Transfers                                         -                                XXXXX       XXXXX        XXXXX         XXXXX          XXXXX        XXXXX        XXXXX
      TOTALS                                            -                -          -        -            -               -             -           -                -             -


PROGRAM 34 - EARLY CHILDHOOD                                                                              OBJECTS OF EXPENDITURE
                                                               Debit           Credit     Cert.       Class.     Employee     Supplies &     Purchased                   Capital
                        ACTIVITY                Total         Transfer        Transfer   Salaries    Salaries     Benefits     Materials      Services      Travel       Outlay
                                                                 (0)             (1)       (2)         (3)          (4)           (5)           (7)           (8)         (9)
21    Staff Development                          232,456.20          801.27   XXXXX                 139,468.12     39,320.61     11,043.75     34,840.44      6,982.01
27    Direct Instruction                         115,000.00                   XXXXX                                                           115,000.00
60    Facilities                                  60,928.83                   XXXXX                  10,597.19     1,141.55         258.25     48,931.84
83    Debt Service - Interest                           -                     XXXXX      XXXXX       XXXXX       XXXXX          XXXXX                       XXXXX        XXXXX
98    General Support                          3,208,246.35        404.68     XXXXX                 785,633.61   233,128.13      58,807.41   2,093,579.67    36,692.85
99    Transfers                                         -                                XXXXX       XXXXX       XXXXX          XXXXX           XXXXX       XXXXX        XXXXX
      TOTALS                                   3,616,631.38       1,205.95          -        -      935,698.92   273,590.29      70,109.41   2,292,351.95    43,674.86             -


PROGRAM 36 - MIGRANT EDUCATION                                                                            OBJECTS OF EXPENDITURE
                                                               Debit           Credit     Cert.       Class.     Employee     Supplies &     Purchased                   Capital
                        ACTIVITY                Total         Transfer        Transfer   Salaries    Salaries     Benefits     Materials      Services      Travel       Outlay
                                                                 (0)             (1)       (2)         (3)          (4)           (5)           (7)           (8)         (9)
21    Staff Development                         891,938.86           19.71    XXXXX                 399,517.33    119,115.65     98,723.75    215,338.77    59,223.65
27    Direct Instruction                         35,135.12                    XXXXX                  26,882.06      8,253.06
60    Facilities                                       -                      XXXXX
83    Debt Service - Interest                          -                      XXXXX      XXXXX       XXXXX        XXXXX         XXXXX                       XXXXX        XXXXX
98    General Support                                  -                      XXXXX
99    Transfers                                        -                                 XXXXX       XXXXX       XXXXX          XXXXX          XXXXX        XXXXX        XXXXX
      TOTALS                                    927,073.98           19.71          -        -      426,399.39   127,368.71      98,723.75    215,338.77     59,223.65             -


PROGRAM 38 - ALTERNATIVE LEARNING EXPERIENCE                                                             OBJECTS OF EXPENDITURE
                                                               Debit           Credit     Cert.      Class.     Employee     Supplies &      Purchased                   Capital
                        ACTIVITY                Total         Transfer        Transfer   Salaries   Salaries     Benefits     Materials       Services      Travel       Outlay
                                                                 (0)             (1)       (2)        (3)          (4)          (5)             (7)           (8)         (9)
21    Staff Development                                 -                     XXXXX
27    Direct Instruction                                -                     XXXXX
60    Facilities                                        -                     XXXXX
83    Debt Service - Interest                           -                     XXXXX      XXXXX       XXXXX        XXXXX         XXXXX                       XXXXX        XXXXX
98    General Support                                   -                     XXXXX
99    Transfers                                         -                                XXXXX       XXXXX        XXXXX         XXXXX          XXXXX        XXXXX        XXXXX
      TOTALS                                            -                -          -        -            -               -             -           -                -             -
PROGRAM 40 - STUDENT ASSESSMENT                                                                         OBJECTS OF EXPENDITURE
                                                              Debit           Credit     Cert.      Class.     Employee     Supplies &      Purchased                  Capital
                         ACTIVITY               Total        Transfer        Transfer   Salaries   Salaries     Benefits     Materials       Services     Travel       Outlay
                                                                (0)             (1)       (2)        (3)          (4)          (5)             (7)          (8)         (9)
21     Staff Development                                -                    XXXXX
27     Direct Instruction                               -                    XXXXX
60     Facilities                                       -                    XXXXX
83     Debt Service - Interest                          -                    XXXXX      XXXXX      XXXXX        XXXXX          XXXXX                      XXXXX        XXXXX
98     General Support                                  -                    XXXXX
99     Transfers                                        -                               XXXXX      XXXXX        XXXXX          XXXXX         XXXXX        XXXXX        XXXXX
       TOTALS                                           -               -          -        -           -               -              -          -                -             -


PROGRAM 42 - STATE INSTITUTIONS                                                                         OBJECTS OF EXPENDITURE
                                                              Debit           Credit     Cert.      Class.     Employee     Supplies &      Purchased                  Capital
                         ACTIVITY               Total        Transfer        Transfer   Salaries   Salaries     Benefits     Materials       Services     Travel       Outlay
                                                                (0)             (1)       (2)        (3)          (4)          (5)             (7)          (8)         (9)
21     Staff Development                                -                    XXXXX
27     Direct Instruction                               -                    XXXXX
60     Facilities                                       -                    XXXXX
83     Debt Service - Interest                          -                    XXXXX      XXXXX      XXXXX        XXXXX          XXXXX                      XXXXX        XXXXX
98     General Support                                  -                    XXXXX
99     Transfers                                        -                               XXXXX      XXXXX        XXXXX          XXXXX         XXXXX        XXXXX        XXXXX
       TOTALS                                           -               -          -        -           -               -              -          -                -             -


PROGRAM 46 - HEALTH AND FITNESS                                                                         OBJECTS OF EXPENDITURE
                                                              Debit           Credit     Cert.      Class.     Employee     Supplies &      Purchased                  Capital
                         ACTIVITY               Total        Transfer        Transfer   Salaries   Salaries     Benefits     Materials       Services     Travel       Outlay
                                                                (0)             (1)       (2)        (3)          (4)          (5)             (7)          (8)         (9)
21     Staff Development                          1,068.48          67.80    XXXXX                     399.24         50.54         30.00        520.90
27     Direct Instruction                              -                     XXXXX
60     Facilities                                      -                     XXXXX
83     Debt Service - Interest                         -                     XXXXX      XXXXX      XXXXX        XXXXX          XXXXX                      XXXXX        XXXXX
98     General Support                                 -                     XXXXX
99     Transfers                                       -                                XXXXX      XXXXX        XXXXX          XXXXX         XXXXX        XXXXX        XXXXX
       TOTALS                                     1,068.48          67.80          -        -        399.24         50.54          30.00       520.90              -             -


PROGRAM 48 - PROFESSIONAL DEVELOPMENT CENTERS                                                           OBJECTS OF EXPENDITURE
                                                              Debit           Credit     Cert.      Class.     Employee     Supplies &      Purchased                  Capital
                         ACTIVITY               Total        Transfer        Transfer   Salaries   Salaries     Benefits     Materials       Services     Travel       Outlay
                                                                (0)             (1)       (2)        (3)          (4)           (5)            (7)          (8)         (9)
21     Staff Development                        115,816.89          357.46   XXXXX                 57,364.83     15,879.77     18,955.33      18,805.34     4,454.16
27     Direct Instruction                              -                     XXXXX
60     Facilities                                      -                     XXXXX
83     Debt Service - Interest                         -                     XXXXX      XXXXX      XXXXX        XXXXX          XXXXX                      XXXXX        XXXXX
98     General Support                                 -                     XXXXX
99     Transfers                                       -                                XXXXX      XXXXX        XXXXX          XXXXX         XXXXX        XXXXX        XXXXX
       TOTALS                                   115,816.89        357.46           -        -      57,364.83    15,879.77       18,955.33    18,805.34      4,454.16             -
PROGRAM 59 - OTHER INSTRUCTIONAL SUPPORT PROGRAMS                                                        OBJECTS OF EXPENDITURE
                                                              Debit           Credit     Cert.       Class.     Employee     Supplies &     Purchased                   Capital
                        ACTIVITY                Total        Transfer        Transfer   Salaries    Salaries     Benefits     Materials      Services      Travel       Outlay
                                                                (0)             (1)       (2)         (3)          (4)          (5)            (7)           (8)         (9)
21    Staff Development                         126,185.00          210.93   XXXXX                  82,541.25     27,090.74        300.54      7,512.38      8,529.16
27    Direct Instruction                        200,426.01          306.21   XXXXX                 129,008.65     36,228.20      5,781.80     23,182.17      5,918.98
60    Facilities                                       -                     XXXXX
83    Debt Service - Interest                          -                     XXXXX      XXXXX       XXXXX        XXXXX         XXXXX                       XXXXX        XXXXX
98    General Support                             6,214.97                   XXXXX                   5,385.81       829.16
99    Transfers                                        -                                XXXXX       XXXXX        XXXXX         XXXXX          XXXXX        XXXXX        XXXXX
      TOTALS                                    332,825.98        517.14           -        -      216,935.71    64,148.10       6,082.34     30,694.55     14,448.14             -


PROGRAM 62 - ADULT EDUCATION                                                                            OBJECTS OF EXPENDITURE
                                                              Debit           Credit     Cert.      Class.     Employee     Supplies &      Purchased                   Capital
                        ACTIVITY                Total        Transfer        Transfer   Salaries   Salaries     Benefits     Materials       Services      Travel       Outlay
                                                                (0)             (1)       (2)        (3)          (4)          (5)             (7)           (8)         (9)
60    Facilities                                        -                    XXXXX
83    Debt Service - Interest                           -                    XXXXX      XXXXX       XXXXX        XXXXX         XXXXX                       XXXXX        XXXXX
98    General Support                                   -                    XXXXX
99    Transfers                                         -                               XXXXX       XXXXX        XXXXX         XXXXX          XXXXX        XXXXX        XXXXX
      TOTALS                                            -               -          -        -            -               -             -           -                -             -


PROGRAM 64 - DATA PROCESSING                                                                            OBJECTS OF EXPENDITURE
                                                              Debit           Credit     Cert.      Class.     Employee     Supplies &      Purchased                   Capital
                        ACTIVITY                Total        Transfer        Transfer   Salaries   Salaries     Benefits     Materials       Services      Travel       Outlay
                                                                (0)             (1)       (2)        (3)          (4)          (5)             (7)           (8)         (9)
60    Facilities                                       -                     XXXXX
83    Debt Service - Interest                          -                     XXXXX      XXXXX       XXXXX       XXXXX          XXXXX                       XXXXX        XXXXX
98    General Support                         3,251,522.62       3,715.44    XXXXX                 877,845.52   251,147.68      92,815.84   1,986,787.83    24,382.58    14,827.73
99    Transfers                                        -                                XXXXX       XXXXX       XXXXX          XXXXX           XXXXX       XXXXX        XXXXX
      TOTALS                                  3,251,522.62       3,715.44          -        -      877,845.52   251,147.68      92,815.84   1,986,787.83    24,382.58    14,827.73


PROGRAM 66 - RISK MANAGEMENT                                                                            OBJECTS OF EXPENDITURE
                                                              Debit           Credit     Cert.      Class.     Employee     Supplies &      Purchased                   Capital
                        ACTIVITY                Total        Transfer        Transfer   Salaries   Salaries     Benefits     Materials       Services      Travel       Outlay
                                                                (0)             (1)       (2)        (3)          (4)          (5)             (7)           (8)         (9)
60    Facilities                                       -                     XXXXX
83    Debt Service - Interest                          -                     XXXXX      XXXXX       XXXXX        XXXXX         XXXXX                       XXXXX        XXXXX
98    General Support                           380,719.55       1,588.32    XXXXX                 257,575.20    74,676.37      17,423.75     26,839.98      2,615.93
99    Transfers                                        -                                XXXXX       XXXXX        XXXXX         XXXXX          XXXXX        XXXXX        XXXXX
      TOTALS                                    380,719.55       1,588.32          -        -      257,575.20    74,676.37      17,423.75     26,839.98      2,615.93             -


PROGRAM 68 - PUBLIC COMMUNICATIONS                                                                      OBJECTS OF EXPENDITURE
                                                              Debit           Credit     Cert.      Class.     Employee     Supplies &      Purchased                   Capital
                        ACTIVITY                Total        Transfer        Transfer   Salaries   Salaries     Benefits     Materials       Services      Travel       Outlay
                                                                (0)             (1)       (2)        (3)          (4)          (5)             (7)           (8)         (9)
60    Facilities                                        -                    XXXXX
83    Debt Service - Interest                           -                    XXXXX      XXXXX       XXXXX        XXXXX         XXXXX                       XXXXX        XXXXX
98    General Support                                   -                    XXXXX
99    Transfers                                         -                               XXXXX       XXXXX        XXXXX         XXXXX          XXXXX        XXXXX        XXXXX
      TOTALS                                            -               -          -        -            -               -             -           -                -             -
PROGRAM 70 - TRANSPORTATION                                                                               OBJECTS OF EXPENDITURE
                                                                Debit           Credit     Cert.      Class.     Employee     Supplies &     Purchased                  Capital
                        ACTIVITY                  Total        Transfer        Transfer   Salaries   Salaries     Benefits     Materials      Services     Travel       Outlay
                                                                  (0)             (1)       (2)        (3)          (4)          (5)            (7)          (8)         (9)
51    Transportation Supervision & Coordination   167,634.58          635.37   XXXXX                 97,847.26     28,153.98      3,011.69     28,215.57     9,770.71
52    Operating Buses                                    -                     XXXXX
53    Maintenance of Buses                               -                     XXXXX
56    Transportation Insurance                           -                     XXXXX
59    Purchase - Rebuilding of Buses                     -                     XXXXX
60    Facilities                                         -                     XXXXX
83    Debt Service - Interest                            -                     XXXXX      XXXXX       XXXXX       XXXXX         XXXXX                      XXXXX        XXXXX
99    Transfers                                          -                                XXXXX       XXXXX       XXXXX         XXXXX         XXXXX        XXXXX        XXXXX
      TOTALS                                      167,634.58        635.37           -        -       97,847.26   28,153.98       3,011.69    28,215.57      9,770.71             -


PROGRAM 72 - ENVIRONMENTAL COMPLIANCE                                                                     OBJECTS OF EXPENDITURE
                                                                Debit           Credit     Cert.      Class.     Employee     Supplies &     Purchased                  Capital
                        ACTIVITY                  Total        Transfer        Transfer   Salaries   Salaries     Benefits     Materials      Services     Travel       Outlay
                                                                  (0)             (1)       (2)        (3)          (4)          (5)            (7)          (8)         (9)
60    Facilities                                          -                    XXXXX
83    Debt Service - Interest                             -                    XXXXX      XXXXX       XXXXX       XXXXX         XXXXX                      XXXXX        XXXXX
98    General Support                                     -                    XXXXX
99    Transfers                                           -                               XXXXX       XXXXX       XXXXX         XXXXX         XXXXX        XXXXX        XXXXX
      TOTALS                                              -               -          -        -            -              -             -          -                -             -


PROGRAM 73 - NURSING SERVICES                                                                             OBJECTS OF EXPENDITURE
                                                                Debit           Credit     Cert.      Class.     Employee     Supplies &     Purchased                  Capital
                        ACTIVITY                  Total        Transfer        Transfer   Salaries   Salaries     Benefits     Materials      Services     Travel       Outlay
                                                                  (0)             (1)       (2)        (3)          (4)          (5)            (7)          (8)         (9)
21    Staff Development                                  -                     XXXXX
27    Direct Instruction                                 -                     XXXXX
60    Facilities                                         -                     XXXXX
83    Debt Service - Interest                            -                     XXXXX      XXXXX       XXXXX       XXXXX         XXXXX                      XXXXX        XXXXX
98    General Support                             199,634.31        155.39     XXXXX                 113,900.28   28,687.97       2,464.84    40,227.53     14,198.30
99    Transfers                                          -                                XXXXX       XXXXX       XXXXX         XXXXX         XXXXX        XXXXX        XXXXX
      TOTALS                                      199,634.31        155.39           -        -      113,900.28   28,687.97       2,464.84    40,227.53     14,198.30             -


PROGRAM 74 - HUMAN RESOURCE SERVICES                                                                      OBJECTS OF EXPENDITURE
                                                                Debit           Credit     Cert.      Class.     Employee     Supplies &     Purchased                  Capital
                        ACTIVITY                  Total        Transfer        Transfer   Salaries   Salaries     Benefits     Materials      Services     Travel       Outlay
                                                                  (0)             (1)       (2)        (3)          (4)          (5)            (7)          (8)         (9)
60    Facilities                                         -                     XXXXX
83    Debt Service - Interest                            -                     XXXXX      XXXXX       XXXXX       XXXXX         XXXXX                      XXXXX        XXXXX
98    General Support                              17,358.61        108.21     XXXXX                  13,425.84    2,470.19        172.19      1,182.18
99    Transfers                                          -                                XXXXX       XXXXX       XXXXX         XXXXX         XXXXX        XXXXX        XXXXX
      TOTALS                                       17,358.61        108.21           -        -       13,425.84    2,470.19        172.19      1,182.18             -             -
PROGRAM 76 - EMPLOYMENT PROGRAMS                                                            OBJECTS OF EXPENDITURE
                                                   Debit          Credit     Cert.      Class.     Employee     Supplies &    Purchased                 Capital
                        ACTIVITY     Total        Transfer       Transfer   Salaries   Salaries     Benefits     Materials     Services    Travel       Outlay
                                                     (0)            (1)       (2)        (3)          (4)          (5)           (7)         (8)         (9)
60    Facilities                             -                   XXXXX
83    Debt Service - Interest                -                   XXXXX      XXXXX      XXXXX        XXXXX         XXXXX                    XXXXX        XXXXX
98    General Support                        -                   XXXXX
99    Transfers                              -                              XXXXX      XXXXX        XXXXX         XXXXX        XXXXX       XXXXX        XXXXX
      TOTALS                                 -               -         -        -           -               -             -         -               -             -


PROGRAM 78 - FISCAL AGENT SERVICES                                                          OBJECTS OF EXPENDITURE
                                                   Debit          Credit     Cert.      Class.     Employee     Supplies &    Purchased                 Capital
                        ACTIVITY     Total        Transfer       Transfer   Salaries   Salaries     Benefits     Materials     Services    Travel       Outlay
                                                     (0)            (1)       (2)        (3)          (4)          (5)           (7)         (8)         (9)
60    Facilities                            -                    XXXXX
83    Debt Service - Interest               -                    XXXXX      XXXXX      XXXXX        XXXXX         XXXXX                    XXXXX        XXXXX
98    General Support                940,980.07        657.63    XXXXX                   (600.00)      (56.44)        12.12   940,575.84      390.92
99    Transfers                             -                               XXXXX      XXXXX        XXXXX         XXXXX        XXXXX       XXXXX        XXXXX
      TOTALS                         940,980.07        657.63          -        -        (600.00)      (56.44)        12.12   940,575.84      390.92              -


PROGRAM 80 - GROUP PURCHASING                                                               OBJECTS OF EXPENDITURE
                                                   Debit          Credit     Cert.      Class.     Employee     Supplies &    Purchased                 Capital
                        ACTIVITY     Total        Transfer       Transfer   Salaries   Salaries     Benefits     Materials     Services    Travel       Outlay
                                                     (0)            (1)       (2)        (3)          (4)          (5)           (7)         (8)         (9)
60    Facilities                             -                   XXXXX
83    Debt Service - Interest                -                   XXXXX      XXXXX      XXXXX        XXXXX         XXXXX                    XXXXX        XXXXX
98    General Support                        -                   XXXXX
99    Transfers                              -                              XXXXX      XXXXX        XXXXX         XXXXX        XXXXX       XXXXX        XXXXX
      TOTALS                                 -               -         -        -           -               -             -         -               -             -


PROGRAM 82 - EQUIPMENT REPAIR                                                               OBJECTS OF EXPENDITURE
                                                   Debit          Credit     Cert.      Class.     Employee     Supplies &    Purchased                 Capital
                        ACTIVITY     Total        Transfer       Transfer   Salaries   Salaries     Benefits     Materials     Services    Travel       Outlay
                                                     (0)            (1)       (2)        (3)          (4)          (5)           (7)         (8)         (9)
60    Facilities                             -                   XXXXX
83    Debt Service - Interest                -                   XXXXX      XXXXX      XXXXX        XXXXX         XXXXX                    XXXXX        XXXXX
98    General Support                        -                   XXXXX
99    Transfers                              -                              XXXXX      XXXXX        XXXXX         XXXXX        XXXXX       XXXXX        XXXXX
      TOTALS                                 -               -         -        -           -               -             -         -               -             -
PROGRAM 89 - OTHER NON INSTRUCTIONAL SUPPORT PROGRAMS                                                OBJECTS OF EXPENDITURE
                                                            Debit          Credit     Cert.      Class.     Employee     Supplies &    Purchased                Capital
                        ACTIVITY               Total       Transfer       Transfer   Salaries   Salaries     Benefits     Materials     Services   Travel       Outlay
                                                              (0)            (1)       (2)        (3)          (4)          (5)           (7)        (8)         (9)
60    Facilities                                       -                  XXXXX
83    Debt Service - Interest                          -                  XXXXX      XXXXX      XXXXX        XXXXX         XXXXX                   XXXXX        XXXXX
98    General Support                                  -                  XXXXX
99    Transfers                                        -                             XXXXX      XXXXX        XXXXX         XXXXX        XXXXX      XXXXX        XXXXX
      TOTALS                                           -              -         -        -           -               -             -         -              -             -


PROGRAM 99 - TRANSPORTATION EQUIPMENT                                                                OBJECTS OF EXPENDITURE
                                                            Debit          Credit     Cert.      Class.     Employee     Supplies &    Purchased                Capital
                        ACTIVITY               Total       Transfer       Transfer   Salaries   Salaries     Benefits     Materials     Services   Travel       Outlay
                                                              (0)            (1)       (2)        (3)          (4)          (5)           (7)        (8)         (9)
59    Purchase - Rebuilding of Buses                   -
83    Debt Service - Interest                          -                  XXXXX      XXXXX      XXXXX        XXXXX         XXXXX                   XXXXX        XXXXX
99    Transfers                                        -                             XXXXX      XXXXX        XXXXX         XXXXX        XXXXX      XXXXX        XXXXX
      TOTALS                                           -              -         -        -           -               -             -         -              -             -
                                                  EDUCATIONAL SERVICE DISTRICT NO. 105
                                                       STATEMENT OF NET ASSETS
                                                     COMBINED PROPRIETARY FUNDS
                                                            AUGUST 31, 2010
                                                                      WORKERS'
                                              UNEMPLOYMEN                                ENTERPRISE           ENTERPRISE
                                                                    COMPENSATIO                                                TOTALS
                                                 T FUND                                    FUND #1              FUND #2
ASSETS                                                                 N FUND
Imprest Cash                                  $            -        $   100,000.00      $            -       $        -    $    100,000.00
Cash on Hand                                               -                   -                     -                -                -
Cash and Cash Equivalents                             1,082.30           26,108.67                283.56              -          27,474.53
Warrants Outstanding                                       -                   -                     -                -                -
Accounts Receivable                                   1,747.59          246,425.98                   -                -         248,173.57
Reinsurance Receivable—Current                             -                   -                     -                -                -
Interest Receivable                                   1,430.65            8,074.46                 80.77              -           9,585.88
Assessments Receivable—Long-Term                       XXXXX                   -                 XXXXX             XXXXX               -
Inventory–Supplies and Materials                           -                   -               87,400.00              -          87,400.00
Prepaid Items                                              -                   -                     -                -                -
Investments                                       1,490,000.00        8,650,000.00                   -                -      10,140,000.00
Capital Assets—Land                                    XXXXX               XXXXX                     -                -                -
Capital Assets—Building                                XXXXX               XXXXX                     -                -                -
Equipment and Leasehold Improvements                       -                   -                     -                -                -
Accumulated Depreciation—Building                          -                   -                     -                -                -
Accumulated Depreciation—Equipment                         -                   -                     -                -                -
TOTAL ASSETS                                  $   1,494,260.54      $ 9,030,609.11      $      87,764.33     $        -    $ 10,612,633.98
LIABILITIES
Accounts Payable                           $     95,871.37      $     252,740.11         $              -     $       -    $     348,611.48
Contracts and Notes Payable—Current                     -                      -                        -             -                 -
Accrued Interest Payable                                -                      -                        -             -                 -
Accrued Salaries Payable                                -                      -                        -             -                 -
Estimated Vacation Leave Payable                        -                      -                        -             -                 -
Estimated Sick Leave Payable                            -                      -                        -             -                 -
Payroll Deductions and Taxes Payable                    -                      -                        -             -                 -
Claims Reserve—Current                          200,000.00            522,280.00                        -             -          722,280.00
Claims Reserve—Prior Year                       149,000.00            478,637.00                        -             -          627,637.00
IBNR—Current                                            -             661,193.00                        -             -          661,193.00
IBNR—Prior Year                                         -           1,166,855.00                        -             -        1,166,855.00
Future L & I Assessments                            XXXXX             280,954.00                   XXXXX           XXXXX         280,954.00
Estimated Unallocated Loss Adjustment            80,000.00            400,000.00                        -             -          480,000.00
Unearned Revenue                                        -                      -                        -             -                 -
Notes Payable—Long-Term                                 -                      -                        -             -                 -
                                     The accompanying notes are an integral part of the financial statements.
TOTAL LIABILITIES                               524,871.37          3,762,659.11                        -             -        4,287,530.48
NET ASSETS
Restricted                                 969,389.17        5,267,950.00                      -                   -         6,237,339.17
Unrestricted                                      -                   -                  87,764.33                 -            87,764.33
TOTAL NET ASSETS                           969,389.17        5,267,950.00                87,764.33                 -         6,325,103.50
TOTAL LIABILITIES AND NET ASSETS    $    1,494,260.54      $ 9,030,609.11        $       87,764.33       $         -      $ 10,612,633.98

FORM SPI F-185 (Rev. 7/10)                                                      Combined Proprietary Statement of Net Assets




                              The accompanying notes are an integral part of the financial statements.
                             EDUCATIONAL SERVICE DISTRICT NO.
                                STATEMENT OF NET ASSETS
                                    PROPRIETARY FUND
                                     AUGUST 31, 2010
                                  UNEMPLOYMENT FUND

ASSETS
Imprest Cash                                       $                 -
Cash on Hand                                                         -
Cash and Cash Equivalents                                       1,082.30
Warrants Outstanding                                                 -
Accounts Receivable                                             1,747.59
Reinsurance Receivable                                               -
Interest Receivable                                             1,430.65
Inventory—Supplies and Materials                                     -
Prepaid Items                                                        -
Investments                                                 1,490,000.00
Equipment and Leasehold Improvements                                 -
Accumulated Depreciation—Building                                    -
Accumulated Depreciation—Equipment                                   -
TOTAL ASSETS                                                                 $          1,494,260.54


LIABILITIES
Accounts Payable                                   $           95,871.37
Contracts and Notes Payable—Current                                  -
Accrued Interest Payable                                             -
Accrued Salaries                                                     -
Estimated Vacation Leave Payable                                     -
Estimated Sick Leave Payable                                         -
Payroll Deductions and Taxes Payable                                 -
Claims Reserve—Current                                        200,000.00
Claims Reserve—Prior Year                                     149,000.00
IBNR—Current                                                         -
IBNR—Prior Year                                                      -
Estimated Unallocated Loss Adjustment                          80,000.00
Unearned Revenue                                                     -
Notes Payable—Long-Term                                              -
TOTAL LIABILITIES                                                                           524,871.37

NET ASSETS
Restricted                                         $          969,389.17
Unrestricted                                                         -
TOTAL NET ASSETS                                                                          969,389.17
TOTAL LIABILITIES AND NET ASSETS                                             $          1,494,260.54




FORM SPI F-185 (Rev. 7/10)                        Unemployment Fund Statement of Net Assets




                 The accompanying notes are an integral part of the financial statements.
                               EDUCATIONAL SERVICE DISTRICT NO. 105
                                    STATEMENT OF NET ASSETS
                                       PROPRIETARY FUND
                                         AUGUST 31, 2010
                                  WORKERS' COMPENSATION FUND

ASSETS
Imprest Cash                                              $     100,000.00
Cash on Hand                                                           -
Cash and Cash Equivalents                                        26,108.67
Warrants Outstanding                                                   -
Accounts Receivable                                             246,425.98
Reinsurance Receivable                                                 -
Interest Receivable                                               8,074.46
Assessments Receivable—Long-Term                                       -
Inventory—Supplies and Materials                                       -
Prepaid Items                                                          -
Investments                                                   8,650,000.00
Equipment and Leasehold Improvements                                   -
Accumulated Depreciation—Building                                      -
Accumulated Depreciation—Equipment                                     -
TOTAL ASSETS                                                                   $         9,030,609.11



LIABILITIES
Accounts Payable                                          $     252,740.11
Contracts and Notes Payable—Current                                    -
Accrued Interest Payable                                               -
Accrued Salaries                                                       -
Estimated Vacation Leave Payable                                       -
Estimated Sick Leave Payable                                           -
Payroll Deductions and Taxes Payable                                   -
Claims Reserve—Current                                          522,280.00
Claims Reserve—Prior Year                                       478,637.00
IBNR—Current                                                    661,193.00
IBNR—Prior Year                                               1,166,855.00
Future L & I Assessments                                        280,954.00
Estimated Unallocated Loss Adjustment                           400,000.00
Unearned Revenue                                                       -
Notes Payable—Long-Term                                                -
TOTAL LIABILITIES                                                              $         3,762,659.11

NET ASSETS
Restricted                                                $ 5,267,950.00
Unrestricted                                                         -
TOTAL NET ASSETS                                                                         5,267,950.00
TOTAL LIABILITIES AND NET ASSETS                                               $         9,030,609.11


              The accompanying notes are an integral part of the financial statements.
FORM SPI F-185 (Rev. 7/10)                                Workers' Comp Statement of Net Assets




               The accompanying notes are an integral part of the financial statements.
                                EDUCATIONAL SERVICE DISTRICT NO. 105
                                     STATEMENT OF NET ASSETS
                                        PROPRIETARY FUND
                                          AUGUST 31, 2010
                                        ENTERPRISE FUND #1

ASSETS
Imprest Cash                                               $            -
Cash on Hand                                                            -
Cash and Cash Equivalents                                            283.56
Warrants Outstanding                                                    -
Accounts Receivable                                                     -
Reinsurance Receivable                                                  -
Interest Receivable                                                   80.77
Inventory—Supplies and Materials                                  87,400.00
Prepaid Items                                                           -
Investments                                                             -
Capital Assets—Land                                                     -
Capital Assets—Building                                                 -
Equipment and Leasehold Improvements                                    -
Accumulated Depreciation—Building                                       -
Accumulated Depreciation—Equipment                                      -
TOTAL ASSETS                                                                    $         87,764.33



LIABILITIES
Accounts Payable                                           $              -
Contracts and Notes Payable—Current                                       -
Accrued Interest Payable                                                  -
Accrued Salaries                                                          -
Estimated Vacation Leave Payable                                          -
Estimated Sick Leave Payable                                              -
Payroll Deductions and Taxes Payable                                      -
Claims Reserve—Current                                                    -
Claims Reserve—Prior Year                                                 -
IBNR—Current                                                              -
IBNR—Prior Year                                                           -
Estimated Unallocated Loss Adjustment                                     -
Unearned Revenue                                                          -
Notes Payable—Long-Term                                                   -
TOTAL LIABILITIES                                                               $                -

NET ASSETS
Restricted                                                 $            -
Unrestricted                                                      87,764.33
TOTAL NET ASSETS                                                                          87,764.33
TOTAL LIABILITIES AND NET ASSETS                                                $         87,764.33




FORM SPI F-185 (Rev. 7/10)                                Enterprise Fund #1 Statement of Net Assets


               The accompanying notes are an integral part of the financial statements.
                                EDUCATIONAL SERVICE DISTRICT NO. 105
                                     STATEMENT OF NET ASSETS
                                        PROPRIETARY FUND
                                          AUGUST 31, 2010
                                        ENTERPRISE FUND #1

ASSETS
Imprest Cash                                               $              -
Cash on Hand                                                              -
Cash and Cash Equivalents                                                 -
Warrants Outstanding                                                      -
Accounts Receivable                                                       -
Reinsurance Receivable                                                    -
Interest Receivable                                                       -
Inventory—Supplies and Materials                                          -
Prepaid Items                                                             -
Investments                                                               -
Capital Assets—Land                                                       -
Capital Assets—Building                                                   -
Equipment and Leasehold Improvements                                      -
Accumulated Depreciation—Building                                         -
Accumulated Depreciation—Equipment                                        -
TOTAL ASSETS                                                                    $                -



LIABILITIES
Accounts Payable                                           $              -
Contracts and Notes Payable—Current                                       -
Accrued Interest Payable                                                  -
Accrued Salaries                                                          -
Estimated Vacation Leave Payable                                          -
Estimated Sick Leave Payable                                              -
Payroll Deductions and Taxes Payable                                      -
Claims Reserve—Current                                                    -
Claims Reserve—Prior Year                                                 -
IBNR—Current                                                              -
IBNR—Prior Year                                                           -
Estimated Unallocated Loss Adjustment                                     -
Unearned Revenue                                                          -
Notes Payable—Long-Term                                                   -
TOTAL LIABILITIES                                                               $                -

NET ASSETS
Restricted                                                 $              -
Unrestricted                                                              -
TOTAL NET ASSETS                                                                                 -
TOTAL LIABILITIES AND NET ASSETS                                                $                -




FORM SPI F-185 (Rev. 7/10)                                Enterprise Fund #1 Statement of Net Assets




               The accompanying notes are an integral part of the financial statements.
                                                          EDUCATIONAL SERVICE DISTRICT NO. 105
                                               STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS
                                                              COMBINED PROPRIETARY FUNDS
                                                       FOR THE FISCAL YEAR ENDED AUGUST 31, 2010

                                                                                                        WORKERS'
                                                                            UNEMPLOYMENT                                        ENTERPRISE       ENTERPRISE
                                                                                                      COMPENSATION                                               TOTALS
                                                                                FUND                                              FUND #1          FUND #2
                                                                                                          FUND
OPERATING REVENUES
Member Contributions                                                       $          19,544.43       $      3,170,497.73       $         -      $         -   $ 3,190,042.16
Supplemental Member Assessments                                                             -                         -                   -                -              -
Other Operating Revenue                                                                     -                  922,459.16                 -                -       922,459.16
TOTAL OPERATING REVENUES                                                              19,544.43              4,092,956.89                 -                -     4,112,501.32

OPERATING EXPENSES
Claims Paid on Current Losses                                                        664,025.64              1,511,655.57           (3,667.89)          -       2,172,013.32
Estimated Current Claims Reserves                                                           -                  522,280.00                 -             -         522,280.00
Increase (Decrease) in Estimated Prior Year Claims Payable                                  -                 (252,681.00)                -             -        (252,681.00)
ESD Administration                                                                    40,000.00                492,598.87                 -             -         532,598.87
Professional Fees                                                                     13,232.00                 40,036.77                 -             -          53,268.77
Reinsurance Premiums                                                                        -                  106,806.00                 -             -         106,806.00
Labor & Industry Assessments                                                            XXXXX                  238,694.96             XXXXX          XXXXX        238,694.96
Depreciation                                                                                -                         -                   -             -                -
Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses                       -                         -                   -             -                -
Other Operating Expense                                                                     -                1,022,838.89                 -             -       1,022,838.89
TOTAL OPERATING EXPENSES                                                             717,257.64              3,682,230.06           (3,667.89)          -       4,395,819.81
OPERATING INCOME (LOSS)                                                             (697,713.21)               410,726.83            3,667.89           -        (283,318.49)

NONOPERATING REVENUES/(EXPENSES)
Interest and Investment Revenue                                                       24,206.29                105,616.06           1,070.60               -      130,892.95
Miscellaneous Nonoperating Revenue                                                          -                         -                  -                 -             -
Interest Expense                                                                            -                         -                  -                 -             -
Miscellaneous Nonoperating Expense                                                          -                         -                  -                 -             -
Dividend Expense                                                                            -                         -                  -                 -             -
TOTAL NONOPERATING REVENUES/(EXPENSES)                                                24,206.29                105,616.06           1,070.60               -      130,892.95
CHANGE IN NET ASSETS                                                                (673,506.92)               516,342.89           4,738.49               -     (152,425.54)

TOTAL NET ASSETS—BEGINNING                                                                  -                4,751,607.11                -                 -     4,751,607.11
Prior Year(s) Corrections or Restatements                                                   -                         -                  -                 -              -
TOTAL NET ASSETS—ENDING                                                    $        (673,506.92)      $      5,267,950.00       $   4,738.49     $         -   $ 4,599,181.57




FORM SPI F-185 (Rev. 7/10)                                                Combined Proprietary Statement of Revenue, Expenses, and Changes in Net Assets


                                                     The accompanying notes are an integral part of the financial statements.
                             EDUCATIONAL SERVICE DISTRICT NO. 105
                                      PROPRIETARY FUND
                  STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS
                          FOR THE FISCAL YEAR ENDED AUGUST 31, 2010

                                                                                          UNEMPLOYMENT FUND
OPERATING REVENUES
Member Contributions                                                                 $   19,544.43
Supplemental Member Assessments                                                                -
Other Operating Revenue                                                                        -
TOTAL OPERATING REVENUES                                                                              $    19,544.43

OPERATING EXPENSES
Claims Paid on Current Losses                                                        $ 664,025.64
Estimated Current Claims Reserves                                                             -
Increase (Decrease) in Estimated Prior Year Claims Payable                                    -
ESD Administration                                                                      40,000.00
Professional Fees                                                                       13,232.00
Reinsurance Premiums                                                                          -
Depreciation                                                                                  -
Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses                         -
Other Operating Expense                                                                       -
TOTAL OPERATING EXPENSES                                                                                   717,257.64
OPERATING INCOME (LOSS)                                                                                   (697,713.21)

NONOPERATING REVENUES/(EXPENSES)
Interest and Investment Revenue                                                      $   24,206.29
Miscellaneous Nonoperating Revenue                                                             -
Interest Expense                                                                               -
Miscellaneous Nonoperating Expense                                                             -
Dividend Expense                                                                               -
TOTAL NONOPERATING REVENUES/(EXPENSES)                                                                      24,206.29
CHANGE IN NET ASSETS                                                                                      (673,506.92)

TOTAL NET ASSETS—BEGINNING                                                           $          -
Prior Year(s) Corrections or Restatements                                                       -
TOTAL NET ASSETS—ENDING                                                                               $   (673,506.92)




FORM SPI F-185 (Rev. 7/10)                  Unemployment Fund
                                            Statement of Revenues, Expenses, and Changes in Net Assets




                               The accompanying notes are an integral part of the financial statements.
                            EDUCATIONAL SERVICE DISTRICT NO. 105
                                      PROPRIETARY FUND
                 STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS
                          FOR THE FISCAL YEAR ENDED AUGUST 31, 2010

                                                                                     WORKER'S COMPENSATION
OPERATING REVENUES
Member Contributions                                                              $ 3,170,497.73
Supplemental Member Assessments                                                              -
Other Operating Revenue                                                               922,459.16
TOTAL OPERATING REVENUES                                                                            $    4,092,956.89

OPERATING EXPENSES
Claims Paid on Current Losses                                                     $ 1,511,655.57
Estimated Current Claims Reserves                                                     522,280.00
Increase (Decrease) in Estimated Prior Year Claims Payable                           (252,681.00)
ESD Administration                                                                    492,598.87
Professional Fees                                                                      40,036.77
Reinsurance Premiums                                                                  106,806.00
Labor & Industry Assessments                                                          238,694.96
Depreciation                                                                                 -
Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses                        -
Other Operating Expense                                                             1,022,838.89
TOTAL OPERATING EXPENSES                                                                                 3,682,230.06
OPERATING INCOME (LOSS)                                                                                    410,726.83

NONOPERATING REVENUES/(EXPENSES)
Interest and Investment Revenue                                                       105,616.06
Miscellaneous Nonoperating Revenue                                                           -
Interest Expense                                                                             -
Miscellaneous Nonoperating Expense                                                           -
Dividend Expense                                                                             -
TOTAL NONOPERATING REVENUES/(EXPENSES)                                                                    105,616.06
CHANGE IN NET ASSETS                                                                                      516,342.89

TOTAL NET ASSETS—BEGINNING                                                                               4,751,607.11
Prior Year(s) Corrections or Restatements                                                                         -
TOTAL NET ASSETS—ENDING                                                                             $    5,267,950.00




FORM SPI F-185 (Rev. 7/10)                  Workers' Compensation Fund
                                            Statement of Revenues, Expenses, and Changes in Net Assets




                        The accompanying notes are an integral part of the financial statements.
                             EDUCATIONAL SERVICE DISTRICT NO. 105
                  STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS
                                       PROPRIETARY FUND
                           FOR THE FISCAL YEAR ENDED AUGUST 31, 2010

                                                                                                 ENTERPRISE FUND #1
OPERATING REVENUES
Member Contributions                                                                         $           -
Supplemental Member Assessments                                                                          -
Other Operating Revenue                                                                                  -
TOTAL OPERATING REVENUES

OPERATING EXPENSES
Claims Paid on Current Losses                                                                $     (3,667.89)
Estimated Current Claims Reserves                                                                        -
Increase (Decrease) in Estimated Prior Year Claims Payable                                               -
ESD Administration                                                                                       -
Professional Fees                                                                                        -
Reinsurance Premiums                                                                                     -
Depreciation                                                                                             -
Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses                                    -
Other Operating Expense                                                                                  -
TOTAL OPERATING EXPENSES
OPERATING INCOME (LOSS)

NONOPERATING REVENUES/(EXPENSES)
Interest and Investment Revenue                                                              $      1,070.60
Miscellaneous Nonoperating Revenue                                                                       -
Interest Expense                                                                                         -
Miscellaneous Nonoperating Expense                                                                       -
Dividend Expense                                                                                         -
TOTAL NONOPERATING REVENUES/(EXPENSES)
CHANGE IN NET ASSETS

TOTAL NET ASSETS—BEGINNING
Prior Year(s) Corrections or Restatements
TOTAL NET ASSETS—ENDING




FORM SPI F-185 (Rev. 7/10)                       Enterprise Fund #1
                                                 Statement of Revenues, Expenses, and Changes in Net Assets




                  The accompanying notes are an integral part of the financial statements.
                            EDUCATIONAL SERVICE DISTRICT NO. 105
                 STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS
                                     PROPRIETARY FUND
                         FOR THE FISCAL YEAR ENDED AUGUST 31, 2010

                                                                                         ENTERPRISE FUND #2
OPERATING REVENUES
Member Contributions                                                               $                     -
Supplemental Member Assessments                                                                          -
Other Operating Revenue                                                                                  -
TOTAL OPERATING REVENUES                                                                                     $   -

OPERATING EXPENSES
Claims Paid on Current Losses                                                      $                     -
Estimated Current Claims Reserves                                                                        -
Increase (Decrease) in Estimated Prior Year Claims Payable                                               -
ESD Administration                                                                                       -
Professional Fees                                                                                        -
Reinsurance Premiums                                                                                     -
Depreciation                                                                                             -
Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses                                    -
Other Operating Expense                                                                                  -
TOTAL OPERATING EXPENSES                                                                                         -
OPERATING INCOME (LOSS)                                                                                          -

NONOPERATING REVENUES/(EXPENSES)
Interest and Investment Revenue                                                    $                     -
Miscellaneous Nonoperating Revenue                                                                       -
Interest Expense                                                                                         -
Miscellaneous Nonoperating Expense                                                                       -
Dividend Expense                                                                                         -
TOTAL NONOPERATING REVENUES/(EXPENSES)                                                                           -
CHANGE IN NET ASSETS                                                                                             -

TOTAL NET ASSETS—BEGINNING                                                                                       -
Prior Year(s) Corrections or Restatements                                                                        -
TOTAL NET ASSETS—ENDING                                                                                      $   -




FORM SPI F-185 (Rev. 7/10)                     Enterprise Fund #2
                                               Statement of Revenues, Expenses, and Changes in Net Assets


                              The accompanying notes are an integral part of the financial statements.
                                                                                                                                EDUCATIONAL SERVICE DISTRICT NO. 105
                                                                                                                                     STATEMENT OF CASH FLOWS
                                                                                                                                    COMBINED PROPRIETARY FUNDS
                                                                                                                              FOR THE FISCAL YEAR ENDED AUGUST 31, 2010

                                                                                                                                     Workers'
                                                                               Unemployment                                        Compensation                                                  Enterprise              Enterprise
                                                                                   Fund                                               Fund                                                        Fund #1                 Fund #2             Totals
CASH FLOWS FROM OPERATING ACTIVITIES
                   Cash Received From Contributions and
                   Supplemental Member Assessments                   $                 17,796.84                             $            3,164,722.41                                    $                   -      $               -    $     3,182,519.25
                   Cash Received From Other Operations                                       -                                              924,638.94                                                        -                      -            924,638.94
                   Cash Payments to Employees for Salaries/Benefits                          -                                                     -                                                          -                      -                   -
                   Cash Payments to Suppliers for Goods and Services                         -                                                     -                                                          -                      -                   -
                   Cash Paid for Benefits/Claims                                     (685,122.34)                                        (1,511,178.71)                                                  3,667.89                    -         (2,192,633.16)
                   Cash Paid for ESD Administration                                   (40,000.00)                                          (541,146.76)                                                 (1,000.00)                   -           (582,146.76)
                   Cash Paid for Professional Services                                (13,232.00)                                           (41,024.38)                                                       -                      -            (54,256.38)
                   Cash Paid for Reinsurance                                                 -                                             (106,806.00)                                                       -                      -           (106,806.00)
                   Cash Paid for Labor & Industry Assessments                            XXXXX                                             (247,012.23)                                                   XXXXX                   XXXXX          (247,012.23)
                   Cash Paid for Other Operating Expense                                     -                                           (1,011,586.45)                                                       -                      -         (1,011,586.45)
                      NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES               (720,557.50)                                           630,606.82                                                   2,667.89                    -            (87,282.79)

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
                   Net Borrowings (Repayments) From Notes                       -                                                                    -                                                        -                       -                  -
                   Interest Paid on Notes                                       -                                                                    -                                                        -                       -                  -
                   Operating Grants Received                                    -                                                                    -                                                        -                       -                  -
                                                                                -
                       NET CASH PROVIDED (USED) BY NONCAPITAL FINANCING ACTIVITIES                                                                   -                                                        -                       -                  -

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
                    Proceeds From Sale of Notes                                 -                                                                    -                                                        -                       -                  -
                    Acquisition/Construction of Capital Assets                  -                                                                    -                                                        -                       -                  -
                    Principal Paid on Notes                                     -                                                                    -                                                        -                       -                  -
                    Interest Paid on Notes                                      -                                                                    -                                                        -                       -                  -
                    Proceeds From Sale of Capital Assets                        -                                                                    -                                                        -                       -                  -
                                                                                -
                        NET CASH PROVIDED (USED) BY CAPITAL AND RELATED FINANCING ACTIVITIES                                                         -                                                        -                       -                  -

CASH FLOWS FROM INVESTING ACTIVITIES
                    Interest Income Received From Investments                          25,796.48                                            107,745.57                                                   1,101.75                     -           134,643.80
                    Purchases of Investment Securities                                       -                                                     -                                                          -                       -                  -
                    Proceeds From Sale(s) of Investment Securities                           -                                                     -                                                          -                       -                  -
                        NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES               25,796.48                                            107,745.57                                                   1,101.75                     -           134,643.80

                          NET INCREASE (DECREASE) IN CASH AND
                        CASH EQUIVALENTS                                             (694,761.02)                                           738,352.39                                                   3,769.64                     -            47,361.01

                           CASH AND CASH EQUIVALENTS—BEGINNING OF THE YEAR
                                                                         2,185,843.32                                                     8,037,756.28                                                  83,913.92                     -        10,307,513.52
                           CASH AND CASH EQUIVALENTS—END OF THE YEAR
                                                                $        1,491,082.30                                        $            8,776,108.67                                    $             87,683.56    $                -   $    10,354,874.53




                        FORM SPI F-185 (Rev. 7/10)                     Combined Proprietary Funds Statement of Cash Flows
                                                                                                                                EDUCATIONAL SERVICE DISTRICT NO. 105
                                                                                                                                     STATEMENT OF CASH FLOWS
                                                                                                                                         PROPRIETARY FUNDS
                                                                                                                              FOR THE FISCAL YEAR ENDED AUGUST 31, 2010




                                                                               Unemployment                                       Workers' Comp                                                  Enterprise              Enterprise
                                                                                   Fund                                               Fund                                                        Fund #1                 Fund #2             Totals


OPERATING INCOME (LOSS)                                                 $            (697,713.21)                            $              410,726.83                                    $              3,667.89    $                -   $      (283,318.49)

ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES
                     (Increase) Decrease in Accounts Receivable                        (1,747.59)                                             (3,595.54)                                                      -                      -             (5,343.13)
                     (Increase) Eecrease in Assessments Receivable-Long-Term                 -                                                      -                                                         -                      -                   -
                     (Increase) Decrease in Prepaid Items                                    -                                                      -                                                         -                      -                   -
                     (Increase) Decrease in Reinsurance Receivable                           -                                                21,392.15                                                       -                      -             21,392.15
                     (Increase) Decrease in Interest Receivable                              -                                                      -                                                         -                      -                   -
                     (Increase) Decrease in Warrants Outstanding                             -                                                      -                                                         -                      -                   -
                     Increase (Decrease) in Accumulated Depreciation                         -                                                      -                                                         -                      -                   -
                     Increase (Decrease) in Accounts Payable                          (21,096.70)                                            (67,515.62)                                                (1,000.00)                   -            (89,612.32)
                     Increase (Decrease) in Contracts Payable-Current                        -                                                      -                                                         -                      -                   -
                     Increase (Decrease) in Salaries Payable                                 -                                                      -                                                         -                      -                   -
                     Increase (Decrease) in Payroll Taxes Payable                            -                                                      -                                                         -                      -                   -
                     Increase (Decrease) in Estimated Vacation Leave Payable                 -                                                      -                                                         -                      -                   -
                     Increase (Decrease) in Estimated Sick Leave Payable                     -                                                      -                                                         -                      -                   -
                     Increase (Decrease) in Claims Reserve-Current                           -                                                      -                                                         -                      -                   -
                     Increase (Decrease) in Claims Reserve-Prior Year                        -                                                      -                                                         -                      -                   -
                     Increase (Decrease) in IBNR-Current                                     -                                                      -                                                         -                      -                   -
                     Increase (Decrease) in IBNR-Prior Year                                  -                                                      -                                                         -                      -                   -
                     Increase (Decrease) in Unearned Revenue                                 -                                                      -                                                         -                      -                   -
                     Increase (Decrease) in Future L & I Assessments                     XXXXX                                                      -                                                     XXXXX                   XXXXX                  -




                                                                                                                            The accompanying notes are an integral part of the financial statements.
                     Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses    -                                                      -                                                         -          -               -
                         Total Adjustments                                             (22,844.29)                                            (49,719.01)                                                (1,000.00)       -        (73,563.30)
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                          $           (720,557.50)                             $              361,007.82                                    $             2,667.89    $   -   $   (356,881.79)




                         FORM SPI F-185 (Rev. 7/10)                      Combined Proprietary Funds Statement of Cash Flows




                                                                                                                              The accompanying notes are an integral part of the financial statements.
                                  EDUCATIONAL SERVICE DISTRICT NO. 105
                                       STATEMENT OF CASH FLOWS
                                            PROPRIETARY FUND
                                FOR THE FISCAL YEAR ENDED AUGUST 31, 2010

                                                                                                           UNEMPLOYMENT
                                                                                                               FUND
CASH FLOWS FROM OPERATING ACTIVITIES
  Cash Received From Contributions and Supplemental Member Assessments                                     $      17,796.84
  Cash Received From Other Operations                                                                                   -
  Cash Payments to Employees for Salaries/Benefits                                                                      -
  Cash Payments to Suppliers for Goods and Services                                                                     -
  Cash Paid for Benefits/Claims                                                                                 (685,122.34)
  Cash Paid for ESD Administration                                                                               (40,000.00)
  Cash Paid for Professional Services                                                                            (13,232.00)
  Cash Paid for Reinsurance                                                                                             -
  Cash Paid for Other Operating Expense                                                                                 -
     NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                                                           (720,557.50)

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
  Net Borrowings (Repayments) From Notes                                                                                -
  Interest Paid on Notes                                                                                                -
  Operating Grants Received                                                                                             -
      NET CASH PROVIDED (USED) BY NONCAPITAL FINANCING ACTIVITIES                                                       -

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
  Proceeds From Sale of Notes                                                                                           -
  Acquisition/Construction of Capital Assets                                                                            -
  Principal Paid on Notes                                                                                               -
  Interest Paid on Notes                                                                                                -
  Proceeds From Sale of Capital Assets                                                                                  -
      NET CASH PROVIDED (USED) BY CAPITAL AND RELATED FINANCING ACTIVITIES                                              -

CASH FLOWS FROM INVESTING ACTIVITIES
  Interest Income Received From Investments                                                                      25,796.48
  Purchases of Investment Securities                                                                                   -
  Proceeds From Sale(s) of Investment Securities                                                                       -
      NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES                                                           25,796.48

      NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                                                      (694,761.02)

      CASH AND CASH EQUIVALENTS—BEGINNING OF THE YEAR                                                          2,185,843.32
      CASH AND CASH EQUIVALENTS—END OF THE YEAR                                                            $   1,491,082.30




  FORM SPI F-185 (Rev. 7/10)                                 Unemployment Fund Statement of Cash Flows


                                The accompanying notes are an integral part of the financial statements.
                                      EDUCATIONAL SERVICE DISTRICT NO. 105
                                RECONCILIATION OF OPERATING INCOME TO NET CASH
                                       PROVIDED BY OPERATING ACTIVITIES
                                    FOR THE FISCAL YEAR ENDED AUGUST 31, 2010

                                                                                                               UNEMPLOYMENT
                                                                                                                   FUND

OPERATING INCOME (LOSS)                                                                                        $   (697,713.21)

ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES
  (Increase) Decrease in Accounts Receivable                                                                         (1,747.59)
  (Increase) Decrease in Assessments Receivable–Long-Term                                                                  -
  (Increase) Decrease in Prepaid Items                                                                                     -
  (Increase) Decrease in Reinsurance Receivable                                                                            -
  (Increase) Decrease in Interest Receivable                                                                               -
  (Increase) Decrease in Warrants Outstanding                                                                              -
  Increase (Decrease) in Accumulated Depreciation                                                                          -
  Increase (Decrease) in Accounts Payable                                                                           (21,096.70)
  Increase (Decrease) in Contracts Payable–Current                                                                         -
  Increase (Decrease) in Salaries Payable                                                                                  -
  Increase (Decrease) in Payroll Taxes Payable                                                                             -
  Increase (Decrease) in Estimated Vacation Leave Payable                                                                  -
  Increase (Decrease) in Estimated Sick Leave Payable                                                                      -
  Increase (Decrease) in Claims Reserve–Current                                                                            -
  Increase (Decrease) in Claims Reserve–Prior Year                                                                         -
  Increase (Decrease) in IBNR–Current                                                                                      -
  Increase (Decrease) in IBNR–Prior Year                                                                                   -
  Increase (Decrease) in Unearned Revenue                                                                                  -
  Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses                                                    -
      Total Adjustments                                                                                             (22,844.29)
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                                                               $   (720,557.50)




   FORM SPI F-185 (Rev. 7/10)                                    Unemployment Fund Statement of Cash Flows



                                    The accompanying notes are an integral part of the financial statements.
                                   EDUCATIONAL SERVICE DISTRICT NO. 105
                                        STATEMENT OF CASH FLOWS
                                             PROPRIETARY FUND
                                 FOR THE FISCAL YEAR ENDED AUGUST 31, 2010
                                                                                                             WORKERS
                                                                                                           COMPENSATION
                                                                                                               FUND
CASH FLOWS FROM OPERATING ACTIVITIES
  Cash Received From Contributions and Supplemental Member Assessments                                 $       3,164,722.41
  Cash Received From Other Operations                                                                            924,638.94
  Cash Payments to Employees for Salaries/Benefits                                                                      -
  Cash Payments to Suppliers for Goods and Services                                                                     -
  Cash Paid for Benefits/Claims                                                                               (1,511,178.71)
  Cash Paid for ESD Administration                                                                              (541,146.76)
  Cash Paid for Professional Services                                                                            (41,024.38)
  Cash Paid for Reinsurance                                                                                     (106,806.00)
  Cash Paid for Labor & Industry Assessments                                                                    (247,012.23)
  Cash Paid for Other Operating Expense                                                                       (1,011,586.45)
     NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                                                            630,606.82

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
  Net Borrowings (Repayments) From Notes                                                                                -
  Interest Paid on Notes                                                                                                -
  Operating Grants Received                                                                                             -
      NET CASH PROVIDED (USED) BY NONCAPITAL FINANCING ACTIVITIES                                                       -

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
  Proceeds From Sale of Notes                                                                                           -
  Acquisition/Construction of Capital Assets                                                                            -
  Principal Paid on Notes                                                                                               -
  Interest Paid on Notes                                                                                                -
  Proceeds From Sale of Capital Assets                                                                                  -
      NET CASH PROVIDED (USED) BY CAPITAL AND RELATED FINANCING ACTIVITIES                                              -

CASH FLOWS FROM INVESTING ACTIVITIES
  Interest Income Received From Investments                                                                     107,745.57
  Purchases of Investment Securities                                                                                   -
  Proceeds From Sale(s) of Investment Securities                                                                       -
      NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES                                                          107,745.57

     NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                                                       738,352.39

     CASH AND CASH EQUIVALENTS—BEGINNING OF THE YEAR                                                           8,037,756.28
     CASH AND CASH EQUIVALENTS—END OF THE YEAR                                                         $       8,776,108.67




                            The accompanying notes are an integral part of the financial statements.
  FORM SPI F-185 (Rev. 7/10)                     Workers' Compensation Fund Statement of Cash Flows
                                EDUCATIONAL SERVICE DISTRICT NO. 105
          RECONCILIATION OF OPERATING INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES
                             FOR THE FISCAL YEAR ENDED AUGUST 31, 2010

                                                                                                                WORKERS
                                                                                                              COMPENSATION
                                                                                                                  FUND

OPERATING INCOME (LOSS)                                                                                   $        410,726.83

ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES
  (Increase) Decrease in Accounts Receivable                                                                        (3,595.54)
  (Increase) Eecrease in Assessments Receivable-Long-Term                                                                 -
  (Increase) Decrease in Prepaid Items                                                                                    -
  (Increase) Decrease in Reinsurance Receivable                                                                     21,392.15
  (Increase) Decrease in Interest Receivable                                                                              -
  (Increase) Decrease in Warrants Outstanding                                                                             -
  Increase (Decrease) in Accumulated Depreciation                                                                         -
  Increase (Decrease) in Accounts Payable                                                                          (67,515.62)
  Increase (Decrease) in Contracts Payable-Current                                                                        -
  Increase (Decrease) in Salaries Payable                                                                                 -
  Increase (Decrease) in Payroll Taxes Payable                                                                            -
  Increase (Decrease) in Estimated Vacation Leave Payable                                                                 -
  Increase (Decrease) in Estimated Sick Leave Payable                                                                     -
  Increase (Decrease) in Claims Reserve-Current                                                                           -
  Increase (Decrease) in Claims Reserve-Prior Year                                                                        -
  Increase (Decrease) in IBNR-Current                                                                                     -
  Increase (Decrease) in IBNR-Prior Year                                                                                  -
  Increase (Decrease) in Unearned Revenue                                                                                 -
  Increase (Decrease) in Future L & I Assessments                                                                         -
  Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses                                                   -
      Total Adjustments                                                                                            (49,719.01)
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                                                          $        361,007.82




  FORM SPI F-185 (Rev. 7/10)                     Workers' Compensation Fund Statement of Cash Flows

                               The accompanying notes are an integral part of the financial statements.
                            EDUCATIONAL SERVICE DISTRICT NO. 105
                                  STATEMENT OF CASH FLOWS
                      INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
                          FOR THE FISCAL YEAR ENDED AUGUST 31, 2010

                                                                                                      ENTERPRISE
                                                                                                        FUND #1
CASH FLOWS FROM OPERATING ACTIVITIES
  Cash Received From Contributions and Supplemental Member Assessments                                 $          -
  Cash Received From Other Operations                                                                             -
  Cash Payments to Employees for Salaries/Benefits                                                                -
  Cash Payments to Suppliers for Goods and Services                                                               -
  Cash Paid for Benefits/Claims                                                                              3,667.89
  Cash Paid for ESD Administration                                                                          (1,000.00)
  Cash Paid for Professional Services                                                                             -
  Cash Paid for Reinsurance                                                                                       -
  Cash Paid for Other Operating Expense                                                                           -
     NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                                                        2,667.89

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
  Net Borrowings (Repayments) From Notes                                                                          -
  Interest Paid on Notes                                                                                          -
  Operating Grants Received                                                                                       -
      NET CASH PROVIDED (USED) BY NONCAPITAL FINANCING ACTIVITIES                                                 -

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
  Proceeds From Sale of Notes                                                                                     -
  Acquisition/Construction of Capital Assets                                                                      -
  Principal Paid on Notes                                                                                         -
  Interest Paid on Notes                                                                                          -
      NET CASH Sale of Capital Assets
  Proceeds From PROVIDED (USED) BY CAPITAL AND RELATED FINANCING                                                  -
  ACTIVITIES                                                                                                      -

CASH FLOWS FROM INVESTING ACTIVITIES
  Interest Income Received From Investments                                                                 1,101.75
  Purchases of Investment Securities                                                                             -
  Proceeds From Sale(s) of Investment Securities                                                                 -
      NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES                                                      1,101.75

      NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                                                  3,769.64

      CASH AND CASH EQUIVALENTS—BEGINNING OF THE YEAR                                                      83,913.92
      CASH AND CASH EQUIVALENTS—END OF THE YEAR                                                        $   87,683.56




  FORM SPI F-185 (Rev. 7/10)                                                         Enterprise Fund #1 Statement of Cash Flow


                                     The accompanying notes are an integral part of the financial statements.
                         EDUCATIONAL SERVICE DISTRICT NO. 105
   RECONCILIATION OF OPERATING INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES
                       FOR THE FISCAL YEAR ENDED AUGUST 31, 2010


                                                                                                        ENTERPRISE
                                                                                                          FUND #1


OPERATING INCOME (LOSS)                                                                                  $    3,667.89

ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES
  (Increase) Decrease in Accounts Receivable                                                                        -
  (Increase) Eecrease in Assessments Receivable-Long-Term                                                           -
  (Increase) Decrease in Prepaid Items                                                                              -
  (Increase) Decrease in Reinsurance Receivable                                                                     -
  (Increase) Decrease in Interest Receivable                                                                        -
  (Increase) Decrease in Warrants Outstanding                                                                       -
  Increase (Decrease) in Accumulated Depreciation                                                                   -
  Increase (Decrease) in Accounts Payable                                                                     (1,000.00)
  Increase (Decrease) in Contracts Payable-Current                                                                  -
  Increase (Decrease) in Salaries Payable                                                                           -
  Increase (Decrease) in Payroll Taxes Payable                                                                      -
  Increase (Decrease) in Estimated Vacation Leave Payable                                                           -
  Increase (Decrease) in Estimated Sick Leave Payable                                                               -
  Increase (Decrease) in Claims Reserve-Current                                                                     -
  Increase (Decrease) in Claims Reserve-Prior Year                                                                  -
  Increase (Decrease) in IBNR-Current                                                                               -
  Increase (Decrease) in IBNR-Prior Year                                                                            -
  Increase (Decrease) in Unearned Revenue                                                                           -
  Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses                                             -
      Total Adjustments                                                                                       (1,000.00)
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                                                         $     2,667.89




  FORM SPI F-185 (Rev. 7/10)                                                           Enterprise Fund #1 Statement of Cash Flow


                                       The accompanying notes are an integral part of the financial statements.
                             EDUCATIONAL SERVICE DISTRICT NO. 105
                                   STATEMENT OF CASH FLOWS
                       INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
                           FOR THE FISCAL YEAR ENDED AUGUST 31, 2010


                                                                                                 ENTERPRISE
                                                                                                   FUND #2
CASH FLOWS FROM OPERATING ACTIVITIES
  Cash Received From Contributions and Supplemental Member Assessments                           $      -
  Cash Received From Other Operations                                                                   -
  Cash Payments to Employees for Salaries/Benefits                                                      -
  Cash Payments to Suppliers for Goods and Services                                                     -
  Cash Paid for Benefits/Claims                                                                         -
  Cash Paid for ESD Administration                                                                      -
  Cash Paid for Professional Services                                                                   -
  Cash Paid for Reinsurance                                                                             -
  Cash Paid for Other Operating Expense                                                                 -
     NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                                                   -

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES
  Net Borrowings (Repayments) From Notes                                                                -
  Interest Paid on Notes                                                                                -
  Operating Grants Received                                                                             -
      NET CASH PROVIDED (USED) BY NONCAPITAL FINANCING ACTIVITIES                                       -

CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
  Proceeds From Sale of Notes                                                                           -
  Acquisition/Construction of Capital Assets                                                            -
  Principal Paid on Notes                                                                               -
  Interest Paid on Notes                                                                                -
  Proceeds From Sale of Capital Assets                                                                  -
      NET CASH PROVIDED (USED) BY CAPITAL AND RELATED FINANCING ACTIVITIES                              -

CASH FLOWS FROM INVESTING ACTIVITIES
  Interest Income Received From Investments                                                             -
  Purchases of Investment Securities                                                                    -
  Proceeds From Sale(s) of Investment Securities                                                        -
      NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES                                                  -

      NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                                              -

      CASH AND CASH EQUIVALENTS—BEGINNING OF THE YEAR                                                   -
      CASH AND CASH EQUIVALENTS—END OF THE YEAR                                                  $      -




                      The accompanying notes are an integral part of the financial statements.
   FORM SPI F-185 (Rev. 7/10)                         Enterprise Fund #2 Statement of Cash Flow
                                EDUCATIONAL SERVICE DISTRICT NO. 105
                           RECONCILIATION OF OPERATING INCOME TO NET CASH
                                  PROVIDED BY OPERATING ACTIVITIES
                              FOR THE FISCAL YEAR ENDED AUGUST 31, 2010


                                                                                                    ENTERPRISE
                                                                                                      FUND #2

OPERATING INCOME (LOSS)                                                                             $      -

ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES
  (Increase) Decrease in Accounts Receivable                                                               -
  (Increase) Eecrease in Assessments Receivable-Long-Term                                                  -
  (Increase) Decrease in Prepaid Items                                                                     -
  (Increase) Decrease in Reinsurance Receivable                                                            -
  (Increase) Decrease in Interest Receivable                                                               -
  (Increase) Decrease in Warrants Outstanding                                                              -
  Increase (Decrease) in Accumulated Depreciation                                                          -
  Increase (Decrease) in Accounts Payable                                                                  -
  Increase (Decrease) in Contracts Payable-Current                                                         -
  Increase (Decrease) in Salaries Payable                                                                  -
  Increase (Decrease) in Payroll Taxes Payable                                                             -
  Increase (Decrease) in Estimated Vacation Leave Payable                                                  -
  Increase (Decrease) in Estimated Sick Leave Payable                                                      -
  Increase (Decrease) in Claims Reserve-Current                                                            -
  Increase (Decrease) in Claims Reserve-Prior Year                                                         -
  Increase (Decrease) in IBNR-Current                                                                      -
  Increase (Decrease) in IBNR-Prior Year                                                                   -
  Increase (Decrease) in Unearned Revenue                                                                  -
  Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses                                    -
      Total Adjustments                                                                                    -
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                                                    $      -




   FORM SPI F-185 (Rev. 7/10)                         Enterprise Fund #2 Statement of Cash Flow

                         The accompanying notes are an integral part of the financial statements.
                                       EDUCATIONAL SERVICE DISTRICT NO. 105
                                           SCHEDULE OF LONG-TERM DEBT
                                     FOR THE FISCAL YEAR ENDED AUGUST 31, 2010


                                                         Beginning                                                 Ending
                                                         Outstanding           Amount             Amount         Outstanding
                                                            Debt                Issued/         Redeemed/           Debt
                                                          09/01/09            Increased         Decreased         08/31/10
                       Description                       (Column 1)          (Column 2)         (Column 3)       (Col. 1 + 2 - 3)

Total Non-Voted Bonds                                   $          -       $ 5,000,000.00      $ 225,000.00     $ 4,775,000.00

Other Long-Term Debt
Capital Leases                                               28,048.86                -           12,641.44          15,407.42
Notes Payable–Long-Term                                            -                  -                 -                  -
NonCancellable Operating Leases                                    -                  -                 -                  -
Claims & Judgments                                                 -                  -                 -                  -
Estimated Vacation Leave Payable–Long-Term                  403,941.00          30,070.00               -           434,011.00
Estimated Sick Leave Payable–Long-Term                      265,737.00          55,772.00               -           321,509.00
Other Long-Term Debt                                               -                  -                 -                  -
Total Other Long-Term Debt                                  697,726.86          85,842.00         12,641.44         770,927.42

Total Long-Term Debt                                    $ 697,726.86       $ 5,085,842.00      $ 237,641.44     $ 5,545,927.42


* Beginning Outstanding Debt at September 1 is equal to Ending Outstanding Debt, August 31 of prior year.




FORM SPI F-185 (7/09)                                                                                 LTD - 1
                                         EDUCATIONAL SERVICE DISTRICT NO. 105
                                          STATEMENT OF FIDUCIARY NET ASSETS
                                                  FIDUCIARY FUNDS
                                                   AUGUST 31, 2010

                                                              Fiduciary Trust    Fiduciary Trust    Fiduciary Trust   Fiduciary Trust
                                                                 Fund #1            Fund #2            Fund #3           Fund #4
ASSETS
Imprest Cash                                                  $           -      $           -       $         -      $          -
Cash on Hand                                                              -                  -                 -                 -
Cash and Cash Equivalents                                                 -                  -                 -                 -
Warrants Outstanding                                                      -                  -                 -                 -
Accounts Receivable                                                       -                  -                 -                 -
Interest Receivable                                                       -                  -                 -                 -
Inventory—Supplies & Materials                                            -                  -                 -                 -
Prepaid Items                                                             -                  -                 -                 -
Investments                                                               -                  -                 -                 -
Restricted Assets                                                         -                  -                 -                 -
Capital Assets—Land                                                       -                  -                 -                 -
Capital Assets—Buildings                                                  -                  -                 -                 -
Capital Assets—Pupil Transportation Equipment                             -                  -                 -                 -
Capital Assets—Equipment & Leasehold Improvements                         -                  -                 -                 -
Accumulated Depreciation—Buildings                                        -                  -                 -                 -
Accumulated Depreciation—Equipment                                        -                  -                 -                 -
TOTAL ASSETS                                                  $           -      $           -       $         -      $          -
LIABILITIES
Accounts Payable                                              $           -      $           -       $         -      $          -
Contracts and Notes Payable—Current                                       -                  -                 -                 -
Contracts Payable—Long-Term                                               -                  -                 -                 -
Accrued Interest Payable                                                  -                  -                 -                 -
Accrued Salaries Payable                                                  -                  -                 -                 -
Estimated Vacation Leave Payable                                          -                  -                 -                 -
Estimated Sick Leave Payable                                              -                  -                 -                 -
Payroll Deductions & Taxes Payable                                        -                  -                 -                 -
Deposits                                                                  -                  -                 -                 -
Estimated Unallocated Loss Adjustment                                     -                  -                 -                 -
Deferred Compensation Payable                                             -                  -                 -                 -
Deferred Revenue                                                          -                  -                 -                 -
TOTAL LIABILITIES                                                         -                  -                 -                 -
NET ASSETS
Held in trust for:
                 Benefits and other purposes                  $           -      $           -       $         -      $          -




FORM SPI F-185 (Rev. 7/10)                                                      Statement of Fiduciary Net Assets

                               The accompanying notes are an integral part of the financial statements.
                                            EDUCATIONAL SERVICE DISTRICT NO. 105
                                        STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS
                                                      FIDUCIARY FUNDS
                                          FOR THE FISCAL YEAR ENDED AUGUST 31, 2010




                                                                         Fiduciary Trust    Fiduciary Trust      Fiduciary Trust   Fiduciary Trust
                                                                            Fund #1            Fund #2              Fund #3           Fund #4

ADDITIONS
Contributions:
    Employers                                                            $            -     $            -       $          -      $          -
    Members                                                                           -                  -                  -                 -
Total Contributions                                                                   -                  -                  -                 -

Investment Income:
    Net appreciation (depreciation) in fair value of investments                      -                  -                  -                 -
    Interest and dividends                                                            -                  -                  -                 -
    Less: Investment expenses                                                         -                  -                  -                 -
Net Investment Income                                                                 -                  -                  -                 -

Other Additions                                                                       -                  -                  -                 -

Total Other Additions                                                                 -                  -                  -                 -

TOTAL ADDITIONS                                                                       -                  -                  -                 -

DEDUCTIONS
Administrative expenses                                                               -                  -                  -                 -
Distributions to pool participants                                                    -                  -                  -                 -
Payment to or on behalf of individuals, organizations,
    and other governments in accordance with trust agreements                         -                  -                  -                 -

TOTAL DEDUCTIONS                                                                      -                  -                  -                 -

CHANGE IN NET ASSETS                                                                  -                  -                  -                 -

NET ASSETS—BEGINNING                                                                  -                  -                  -                 -
Prior Year(s) Corrections or Restatements                                             -                  -                  -                 -
NET ASSETS—ENDING                                                        $            -     $            -       $          -      $          -




FORM SPI F-185 (Rev. 7/10)                                              Statements of Changes in Fiduciary Net Assets

                                      The accompanying notes are an integral part of the financial statements.
                 EDUCATIONAL SERVICE DISTRICT NO. 105
                                  F-185 Edits


                Balance Sheet Edits
Edit #                     Message

  1      PASS    General Expense Fund Assets equals General Expense Fund
                 Liabilities plus Fund Balance.

  2      PASS    Proprietary Funds Assets equals Proprietary Funds
                 Liabilities plus Net Assets.

  3      PASS    Fiduciary Fund #1 Assets equals Fiduciary Fund #1 Liabilities
         PASS    Fiduciary Fund #2 Assets equals Fiduciary Fund #2 Liabilities
         PASS    Fiduciary Fund #3 Assets equals Fiduciary Fund #3 Liabilities
         PASS    Fiduciary Fund #4 Assets equals Fiduciary Fund #4 Liabilities

  4      PASS    Fiduciary Fund #1 Assets equals Net Assets Ending
         PASS    Fiduciary Fund #2 Assets equals Net Assets Ending
         PASS    Fiduciary Fund #3 Assets equals Net Assets Ending
         PASS    Fiduciary Fund #4 Assets equals Net Assets Ending

  5      PASS    Unemployment SCF Cash Flows From Operations Balance
         FAIL    Workers Compensation SCF Cash Flows From Operations Balance
         PASS    Enterprise Fund #1 SCF Cash Flows From Operations Balance
         PASS    Enterprise Fund #2 SCF Cash Flows From Operations Balance
FORM SPI F-185 (Rev. 7/10)   Edits

				
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