FY_0910_F-185 ESD 105
Document Sample
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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