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REVENUE - Office of Superintendent of Public Instruction

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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 9/11                                                   Table of Contents
                      FUNDS ADMINISTERED BY: EDUCATIONAL SCHOOL DISTRICT

                                             F-185 ANNUAL FINANCIAL STATEMENTS
                                          FOR THE FISCAL YEAR ENDED AUGUST 31, 2011
                                                           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.




Reviewed by: Superintendent or Designee Signature                                            Date


Prepared by: Fund Administrator or Designee Signature                                        Date




The attached statement shall be submitted to the Office of Superintendent of Public Instruction, School Financial Services, and
the Office of the State Auditor, Division of Audit, within 90 calendar days following the end of the fiscal year. The part of the
statement concerning the Enterprise Fund for Workers' Compensation Insurance shall be submitted to the Certification Services
Manager in the Self-Insurance Division of the Department of Labor and Industries within six months after the end of the fiscal year.
Statistical information on the Unemployment and Workers' Compensation Fund Schedules need not be submitted to the Office
of the State Auditor.
                                                                      ESD


                                  UNEMPLOYMENT COMPENSATION ENTERPRISE FUND
                                             STATISTICAL INFORMATION
                                    FOR THE FISCAL YEAR ENDED AUGUST 31, 2011

This is a report of statistical information for school districts and educational service districts financing unemployment
benefits through an enterprise fund. (This report is not required to be sent to the Office of the State Auditor.)

                                                                             NUMBER OF
                               NUMBER OF                                     EMPLOYEES            AMOUNT OF
                               EMPLOYEES                                     CLAIMING             DISTRICT
DISTRICT NAME                  COVERED 1/                                    BENEFITS             CLAIMS 2/




Totals




1/ Average of four quarters.

2/ Number of employees claiming benefits and amount of benefits claimed should be obtained from
   Employment Security claims billed for the year.




OSPI/SAFS                                         Unemployment Fund Schedule - 1                  ESD F-185
                                                                     ESD


                                    WORKERS' COMPENSATION ENTERPRISE FUND
                                             STATISTICAL INFORMATION
                                    FOR THE FISCAL YEAR ENDED AUGUST 31, 2011

This is a report of statistical information for school districts and educational service districts financing workers'
compensation insurance benefits through an enterprise fund. (This report is not required to be sent to the Office of
the State Auditor.)
                                                                                      AMOUNT PAID
                                                           NUMBER OF                     ON NEW                        AMOUNT
                                   NUMBER OF               NEW CLAIMS                     CLAIMS                      ON CLAIMS
                                   EMPLOYEES                  FILED IN                   FILED IN                 FILED PRIOR TO
DISTRICT NAME                     COVERED 1/                  PERIOD                      PERIOD                       PERIOD




Total

1/ Average of four quarters.
OSPI/SAFS   Workers' Compensation Fund Schedule - 1   ESD F-185
<-------(Enter ESD number here)
COLUMN                              EDUCATIONAL SERVICE DISTRICT NO.
DOES                                        BALANCE SHEET
NOT                                      GOVERNMENTAL FUND
PRINT                                       AUGUST 31, 2011

     GL   ASSETS
    200   Imprest Cash                                                             $           -
    230   Cash on Hand                                                                         -
    240   Cash and Cash Equivalents                                                            -
    241   Warrants Outstanding                                                                 -
    340   Accounts Receivable                                                                  -
    360   Interest Receivable
    410   Inventory—Supplies & Materials                                                       -
    415   Inventory—Cooperatives                                                               -
    420   Inventory—Lunchrooms                                                                 -
    430   Prepaid Items                                                                        -
    450   Investments                                                                          -
    452   Restricted Assets                                                                    -
          TOTAL ASSETS                                                             $           -

          LIABILITIES
    601   Accounts Payable                                                         $           -
    602   Contracts and Notes Payable—Current                                                  -
    604   Accrued Interest Payable
    605   Accrued Salaries Payable
    610   Payroll Deductions & Taxes Payable                                                   -
    650   Deposits                                                                             -
    655   Unearned Revenue                                                                     -
    750   Deferred Revenue                                                                     -
          TOTAL LIABILITIES                                                                    -

          FUND BALANCE
    830   Reserve for Debt Service                                                 $           -
    840   Reserve for Inventory                                                                -
    865   Reserve for Other Items
    870   Reserve for Transportation Equipment
    880   Reserve for Instructional Support Programs                                           -
    881   Reserve for Non Instructional Support Programs                                       -
    890   Unreserved Fund Balance
          TOTAL FUND BALANCE                                                                   -

          TOTAL LIABILITIES AND FUND BALANCE                                       $           -




          FORM SPI F-185 (Rev. 9/11)                                              General Expense Fund Balance Sheet




                           The accompanying notes are an integral part of the financial statements.
                        EDUCATIONAL SERVICE DISTRICT NO.
        STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE
                               GOVERNMENTAL FUND
                     FOR THE FISCAL YEAR ENDED August 31, 2011

REVENUES
Local Sources                                                               $            -
State Government Sources                                                                 -
Federal Government Sources                                                               -
Payments for Cooperative Programs                                                        -
Payments for Other Programs                                                              -
Investment Earnings                                                                      -
TOTAL REVENUES                                                              $            -

EXPENDITURES
Current:
General Operations                                                          $            -
Instructional Support                                                                    -
Non Instructional Support                                                                -
Capital:
Capital Outlay                                                                           -
Debt Service:
Interest                                                                                 -
Principal                                                                                -
TOTAL EXPENDITURES                                                                       -

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES                           $            -

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

NET CHANGE IN FUND BALANCE                                                  $            -

FUND BALANCE—BEGINNING                                                                   -
Prior Year(s) Corrections or Restatements                                                -
FUND BALANCE—ENDING                                                         $            -




FORM SPI F-185 (Rev. 9/11)




                                       The accompanying notes are an integral part of the financial statements.
                                    EDUCATIONAL SERVICE DISTRICT NO.
                                    BUDGETARY COMPARISON SCHEDULE
                                           GOVERNMENTAL FUND
                                 FOR THE FISCAL YEAR ENDED August 31, 2011

                                                                                                           Variance with
                                                                            Adopted                       Adopted Budget
                                                                            Budget            Actual     Positive (Negative)
REVENUES
Local Sources                                                           $        -        $       -      $              -
State Government Sources                                                         -                -                     -
Federal Government Sources                                                       -                -                     -
Payments for Cooperative Programs                                                -                -                     -
Payments for Other Programs                                                      -                -                     -
Investment Earnings                                                              -                -                     -
TOTAL REVENUES                                                                   -                -                     -

EXPENDITURES
Current:
General Operations                                                               -                -                     -
Instructional Support                                                            -                -                     -
Non Instructional Support                                                        -                -                     -
Capital:
Capital Outlay                                                                   -                -                     -
Debt Service:
Interest                                                                         -                -                     -
Principal                                                                        -                -                     -
TOTAL EXPENDITURES                                                               -                -                     -

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES                                -                -                     -

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

NET CHANGE IN FUND BALANCE                                                       -                -                     -

FUND BALANCE—BEGINNING                                                           -                -                     -
Prior Year(s) Corrections or Restatements                                        -                -                     -
FUND BALANCE—ENDING                                                     $        -        $       -      $              -




                              The accompanying notes are an integral part of the financial statements.
FORM SPI F-185 (Rev. 9/11)                                            Governmental Fund Budgetary Comparison Schedule




                             The accompanying notes are an integral part of the financial statements.
                    EDUCATIONAL SERVICE DISTRICT NO.
           STATEMENT OF REVENUES AND OTHER FINANCING SOURCES
                           GOVERNMENTAL FUND
                 FOR THE FISCAL YEAR ENDED August 31, 2011

LOCAL SOURCES
  12 Tuition and Fees                                           $        -
  13 Sale of Goods, Supplies and/or Services                             -
  14 Food Services Fees and Charges                                      -
  15 School Bus Fees and Charges                                         -
  16 Investment Earnings                                                 -
  17 Gifts and Donations                                                 -
  19 Rental of Property                                                  -
  20 Insurance Recoveries                                                -
  21 Certification Fees                                                  -
  22 Precertification Fees                                               -
  23 E-Rate                                                              -
  29 Local Sources, Unassigned                                           -
TOTAL LOCAL SOURCES                                                            $        -

STATE GOVERNMENT SOURCES
  31 ESD Allotment                                              $         -
  32 Special Education                                                    -
  34 State Institutions, Centers, or Homes–Delinquent                     -
  36 Special, Pilot or Enhancement Programs                               -
  37 Nursing Services                                                     -
  40 Early Childhood                                                      -
  41 Transportation–Operations                                            -
  42 Transportation Reimbursement–Depreciation                            -
  43 Other State Agencies                                                 -
  49 State Special Purpose, Unassigned                                    -
TOTAL STATE GOVERNMENT SOURCES                                                          -

FEDERAL GOVERNMENT SOURCES
  51 Special Education, IDEA                                    $         -
  53 Remedial                                                             -
  54 Migrant                                                              -
  58 Math and Science                                                     -
  60 School Food Service                                                  -
  61 Head Start                                                           -
  62 Youth Training Programs                                              -
  63 USDA Commodities                                                     -
  67 Qualified Bond Interest Credit Payments                              -
  68 Federal ARRA Grants                                                  -
  69 Federal Special Purpose, Unassigned                                  -
TOTAL FEDERAL GOVERNMENT SOURCES                                                        -

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

PAYMENTS FOR OTHER PROGRAMS
  81 Payments from School Districts in Washington               $         -
  82 Payments from School Districts in Other States                       -
  83 Payments from Other Entities                                         -
TOTAL PAYMENTS FOR OTHER PROGRAMS                                                       -

OTHER FINANCING SOURCES
  92 Sale of Real Property                                      $         -
  93 Sale of Personal Property                                            -
  94 Compensated Loss of Capital Assets                                   -
  95 Long-Term Financing                                                  -
TOTAL OTHER FINANCING SOURCES                                                           -
TOTAL REVENUES AND OTHER FINANCING SOURCES                                     $        -


FORM SPI F-185 (Rev. 9/11)                                                       Governmental Fund Revenue
                      The accompanying notes are an integral part of the financial statements.
                                                                EDUCATIONAL SERVICE DISTRICT NO.
                                                                      EXPENDITURE SUMMARY
                                                                       GOVERNMENTAL FUND
                                                             FOR THE FISCAL YEAR ENDED August 31, 2011
PROGRAMS                                                                                     ACTIVITIES
ESD Core Services                                                                            11         Board of Directors                        $         -
01       ESD Core Governmental & Indirect Services   $   -                                   12         Superintendent's Office                             -
02       ESD Direct Cost Centers & Agency Services       -                                   13         Business Office                                     -
TOTAL ESD CORE SERVICES                                      $     -                         14         Financial Services                                  -
Instructional Support:                                                                       15         Human Resources                                     -
10       Instructional Resources                     $   -                                   16         Regional Committee for S. D. Reorganization         -
12       Special Education                               -                                   17         Public Information                                  -
16       Staff Development                               -                                   21         Staff Development                                   -
18       Educational Technology                          -                                   22         Curriculum Support                                  -
19       K–20                                            -                                   23         Certification                                       -
20       Safe and Drug-Free Schools                      -                                   27         Direct Instruction                                  -
22       Traffic Safety                                  -                                   51         Transportation Supervision & Coordination           -
24       Math and Science                                -                                   52         Operating Buses                                     -
25       Communication, Reading and Writing              -                                   53         Maintenance of Buses                                -
26       Art                                             -                                   56         Transportation Insurance                            -
27       Social Studies                                  -                                   59         Purchase–Rebuilding of Buses                        -
28       Environmental Education                         -                                   60         Facilities                                          -
30       Highly Capable                                  -                                   73         Printing and Copying                                -
32       Vocational                                      -                                   75         Motor Pool                                          -
34       Early Childhood                                 -                                   83         Debt Service–Interest                               -
36       Migrant Education                               -                                   84         Debt Service–Principal                              -
38       Alternative Learning Experience                 -                                   98         General Support                                     -
40       Student Assessment                              -                                   99         Transfers                                           -
42       State Institutions                              -                                   TOTAL EXPENDITURES BY ACTIVITY                                     $   -
46       Health and Fitness                              -
48       Professional Development Centers                -                                   OBJECTS OF EXPENDITURE
59       Other Instructional Support Programs            -                                   (0)       Debit Transfer                              $        -
TOTAL INSTRUCTIONAL SUPPORT                                        -                         (1)       (-) Credit Transfer                                  -
                                                                                             (2)       Certificated Salaries                                -
Non Instructional Support:                                                                   (3)       Classified Salaries                                  -
62     Adult Education                               $   -                                   (4)       Employee Benefits & Payroll Taxes                    -
64     Data Processing                                   -                                   (5)       Supplies, Instruct. Resources & Noncapital.          -
66     Risk Management                                   -                                   (7)       Purchased Services                                   -
68     Public Communications                             -                                   (8)       Travel                                               -
70     Transportation                                    -                                   (9)       Capital Outlay                                       -
72     Environmental Compliance                          -                                   TOTAL EXPENDITURES BY OBJECT                                       $   -
73     Nursing Services                                  -
74     Human Resource Services                           -                                   Interest (Activity 83) Expenditures
76     Employment Programs                               -                                                  ESD Core Services                           $   -
78     Fiscal Agent Services                             -                                                  Instructional Programs                          -
80     Group Purchasing                                  -                                                  Non Instructional Programs                      -
82     Equipment Repair                                  -                                                  Total Debt Service Interest (Activity 83)           $   -
89     Other Non Instructional Support                   -                                   Detail of Capital Outlay (Object 9) Expenditures
99     Transportation Equipment                          -                                                  ESD Core Services                           $   -
TOTAL NON INSTRUCTIONAL SUPPORT                                    -                                        Instructional Programs                          -
TOTAL PROGRAM EXPENDITURES                                   $     -                                        Non Instructional Programs                      -
                                                                                                            Total Capital Outlay (Object 9)                     $   -
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                                    -          -   XXXXX       XXXXX       XXXXX       XXXXX                 -           -        -         -
12     Superintendent's Office                               -          -   XXXXX              -            -         -               -           -        -         -
13     Business Office                                       -          -   XXXXX              -            -         -               -           -        -         -
14     Financial Services                                    -          -   XXXXX              -            -         -               -           -        -         -
15     Human Resources                                       -          -   XXXXX              -            -         -               -           -        -         -
16     Regional Committee for S. D. Reorganization           -          -   XXXXX              -            -         -               -           -        -         -
17     Public Information                                    -          -   XXXXX              -            -         -               -           -        -         -
21     Staff Development                                     -          -   XXXXX              -            -         -               -           -        -         -
22     Curriculum Support                                    -          -   XXXXX              -            -         -               -           -        -         -
23     Certification                                         -          -   XXXXX              -            -         -               -           -        -         -
27     Direct Instruction                                    -          -   XXXXX              -            -         -               -           -        -         -
51     Transportation Supervision & Coordination             -          -   XXXXX              -            -         -               -           -        -         -
52     Operating Buses                                       -          -   XXXXX              -            -         -               -           -        -         -
53     Maintenance of Buses                                  -          -   XXXXX              -            -         -               -           -        -         -
56     Transportation Insurance                              -          -   XXXXX              -            -         -               -           -        -         -
59     Purchase - Rebuilding of Buses                        -          -           -          -            -         -               -           -        -         -
60     Facilities                                            -          -   XXXXX              -            -         -               -           -        -         -
73     Printing and Copying                                  -          -           -          -            -         -               -           -        -         -
75     Motor Pool                                            -          -           -          -            -         -               -           -        -         -
83     Debt Service - Interest                               -          -   XXXXX       XXXXX       XXXXX       XXXXX       XXXXX                 -   XXXXX    XXXXX
84     Debt Service - Principal                              -          -   XXXXX       XXXXX       XXXXX       XXXXX       XXXXX                 -   XXXXX    XXXXX
98     General Support                                       -          -           -          -            -         -               -           -        -         -
99     Transfers                                             -          -           -   XXXXX       XXXXX       XXXXX       XXXXX          XXXXX      XXXXX    XXXXX
       TOTALS                                                -          -           -          -            -         -               -           -        -         -
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                                 -              XXXXX      XXXXX      XXXXX      XXXXX
12    Superintendent's Office                            -              XXXXX
13    Business Office                                    -              XXXXX
14    Financial Services                                 -              XXXXX
15    Human Resources                                    -              XXXXX
16    Regional Committee                                 -              XXXXX
17    Public Information                                 -              XXXXX
22    Curriculum Support                                 -              XXXXX
23    Certification                                      -              XXXXX
98    General Support                                    -              XXXXX
99    Transfers                                          -                         XXXXX      XXXXX       XXXXX       XXXXX        XXXXX      XXXXX    XXXXX
      TOTALS                                             -         -          -        -           -          -               -        -           -       -


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                                         -              XXXXX
73    Printing and Copying                               -
75    Motor Pool                                         -
83    Debt Service - Interest                            -              XXXXX      XXXXX      XXXXX       XXXXX       XXXXX                   XXXXX    XXXXX
84    Debt Service - Principal                           -              XXXXX      XXXXX      XXXXX       XXXXX       XXXXX                   XXXXX    XXXXX
98    General Support                                    -
99    Transfers                                          -                         XXXXX      XXXXX       XXXXX       XXXXX        XXXXX      XXXXX    XXXXX
      TOTALS                                             -         -          -        -           -          -               -        -           -       -


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                                    -              XXXXX
99    Transfers                                          -                         XXXXX      XXXXX       XXXXX       XXXXX        XXXXX      XXXXX    XXXXX
      TOTALS                                             -         -          -        -           -          -               -        -           -       -
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                      -              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 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                      -              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 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                      -              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 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                      -              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 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                                  -              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 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                                  -              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 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                                  -              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 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                       -              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 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                                -              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 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                                -              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 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                                -              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 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                                -              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 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                                 -              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 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                                   -              XXXXX
99    Transfers                                         -                         XXXXX      XXXXX       XXXXX       XXXXX        XXXXX      XXXXX    XXXXX
      TOTALS                                            -         -          -        -           -          -               -        -           -       -


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                                   -              XXXXX
99    Transfers                                         -                         XXXXX      XXXXX       XXXXX       XXXXX        XXXXX      XXXXX    XXXXX
      TOTALS                                            -         -          -        -           -          -               -        -           -       -


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           -              XXXXX
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                                              -         -          -        -           -          -               -        -           -       -


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                                     -              XXXXX
99    Transfers                                           -                         XXXXX      XXXXX       XXXXX       XXXXX        XXXXX      XXXXX    XXXXX
      TOTALS                                              -         -          -        -           -          -               -        -           -       -


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                                     -              XXXXX
99    Transfers                                           -                         XXXXX      XXXXX       XXXXX       XXXXX        XXXXX      XXXXX    XXXXX
      TOTALS                                              -         -          -        -           -          -               -        -           -       -
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                       -              XXXXX
99     Transfers                             -                         XXXXX      XXXXX       XXXXX       XXXXX        XXXXX      XXXXX    XXXXX
       TOTALS                                -         -          -        -           -          -               -        -           -       -


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.
                                                               STATEMENT OF NET ASSETS
                                                             COMBINED PROPRIETARY FUNDS
                                                                    AUGUST 31, 2011
                                                                                    WORKERS'
                                                       UNEMPLOYMENT                                           ENTERPRISE            ENTERPRISE
                                                                                  COMPENSATION                                                           TOTALS
                                                           FUND                                                 FUND #1               FUND #2
 GL   ASSETS                                                                          FUND
200   Imprest Cash                                 $                   -        $             -              $            -        $            -       $    -
230   Cash on Hand                                                     -                      -                           -                     -            -
240   Cash and Cash Equivalents                                        -                      -                           -                     -            -
241   Warrants Outstanding                                             -                      -                           -                     -            -
340   Accounts Receivable                                              -                      -                           -                     -            -
344   Reinsurance Receivable—Current                                   -                      -                           -                     -            -
360   Interest Receivable                                              -                      -                           -                     -            -
361   Assessments Receivable—Long-Term                              XXXXX                     -                        XXXXX                 XXXXX           -
410   Inventory–Supplies and Materials                                 -                      -                           -                     -            -
430   Prepaid Items                                                    -                      -                           -                     -            -
450   Investments                                                      -                      -                           -                     -            -
490   Capital Assets—Land                                           XXXXX                  XXXXX                          -                     -            -
491   Capital Assets—Building                                       XXXXX                  XXXXX                          -                     -            -
493   Equipment and Leasehold Improvements                             -                      -                           -                     -            -
498   Accumulated Depreciation—Building                                -                      -                           -                     -            -
499   Accumulated Depreciation—Equipment                               -                      -                           -                     -            -
      TOTAL ASSETS                                 $                   -        $             -              $            -        $            -       $    -
      LIABILITIES
601   Accounts Payable                             $                   -        $                    -       $            -        $            -       $    -
602   Contracts and Notes Payable—Current                              -                             -                    -                     -            -
604   Accrued Interest Payable                                         -                             -                    -                     -            -
605   Accrued Salaries Payable                                         -                             -                    -                     -            -
607   Estimated Vacation Leave Payable                                 -                             -                    -                     -            -
608   Estimated Sick Leave Payable                                     -                             -                    -                     -            -
610   Payroll Deductions and Taxes Payable                             -                             -                    -                     -            -
631   Claims Reserve—Current                                           -                             -                    -                     -            -
632   Claims Reserve—Prior Year                                        -                             -                    -                     -            -
633   IBNR—Current                                                     -                             -                    -                     -            -
634   IBNR—Prior Year                                                  -                             -                    -                     -            -
635   Future L & I Assessments                                      XXXXX                            -                 XXXXX                 XXXXX           -
636   Estimated Unallocated Loss Adjustment                            -                             -                    -                     -            -
655   Unearned Revenue                                                 -                             -                    -                     -            -
690   Notes Payable—Long-Term                                          -                             -                    -                     -            -
      TOTAL LIABILITIES                                                -                             -                    -                     -            -
      NET ASSETS
      Restricted                                                         -                           -                     -                     -           -
      Unrestricted                                                       -                           -                     -                     -           -
      TOTAL NET ASSETS                                                   -                           -                     -                     -           -
      TOTAL LIABILITIES AND NET ASSETS             $                     -      $                    -       $             -       $             -      $    -

      FORM SPI F-185 (Rev. 9/11)                                                                              Combined Proprietary Statement of Net Assets
                                         The accompanying notes are an integral part of the financial statements.
                                              EDUCATIONAL SERVICE DISTRICT NO.
THIS                                             STATEMENT OF NET ASSETS
COLUMN                                               PROPRIETARY FUND
DOES                                                  AUGUST 31, 2011
NOT                                                UNEMPLOYMENT FUND
PRINT
      GL   ASSETS
     200   Imprest Cash                                        $                  -
     230   Cash on Hand                                                           -
     240   Cash and Cash Equivalents                                              -
     241   Warrants Outstanding                                                   -
     340   Accounts Receivable                                                    -
     344   Reinsurance Receivable                                                 -
     360   Interest Receivable                                                    -
     410   Inventory—Supplies and Materials                                       -
     430   Prepaid Items                                                          -
     450   Investments                                                            -
     493   Equipment and Leasehold Improvements                                   -
     498   Accumulated Depreciation—Building                                      -
     499   Accumulated Depreciation—Equipment                                     -
           TOTAL ASSETS                                                                 $                 -


           LIABILITIES
     601   Accounts Payable                                    $                  -
     602   Contracts and Notes Payable—Current                                    -
     604   Accrued Interest Payable                                               -
     605   Accrued Salaries                                                       -
     607   Estimated Vacation Leave Payable                                       -
     608   Estimated Sick Leave Payable                                           -
     610   Payroll Deductions and Taxes Payable                                   -
     631   Claims Reserve—Current                                                 -
     632   Claims Reserve—Prior Year                                              -
     633   IBNR—Current                                                           -
     634   IBNR—Prior Year                                                        -
     636   Estimated Unallocated Loss Adjustment                                  -
     655   Unearned Revenue                                                       -
     690   Notes Payable—Long-Term                                                -
           TOTAL LIABILITIES                                                                              -

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




           FORM SPI F-185 (Rev. 9/11)                         Unemployment Fund Statement of Net Assets




                            The accompanying notes are an integral part of the financial statements.
                                           EDUCATIONAL SERVICE DISTRICT NO.
THIS                                          STATEMENT OF NET ASSETS
COLMN                                             PROPRIETARY FUND
DOES                                               AUGUST 31, 2011
NOT                                          WORKERS' COMPENSATION FUND
PRINT
     GL   ASSETS
    200   Imprest Cash                                               $             -
    230   Cash on Hand                                                             -
    240   Cash and Cash Equivalents                                                -
    241   Warrants Outstanding                                                     -
    340   Accounts Receivable                                                      -
    344   Reinsurance Receivable                                                   -
    360   Interest Receivable                                                      -
    361   Assessments Receivable—Long-Term                                         -
    410   Inventory—Supplies and Materials                                         -
    430   Prepaid Items                                                            -
    450   Investments                                                              -
    493   Equipment and Leasehold Improvements                                     -
    498   Accumulated Depreciation—Building                                        -
    499   Accumulated Depreciation—Equipment                                       -
          TOTAL ASSETS                                                                   $                  -



          LIABILITIES
   601    Accounts Payable                                           $             -
   602    Contracts and Notes Payable—Current                                      -
   604    Accrued Interest Payable                                                 -
   605    Accrued Salaries                                                         -
   607    Estimated Vacation Leave Payable                                         -
   608    Estimated Sick Leave Payable                                             -
   610    Payroll Deductions and Taxes Payable                                     -
   631    Claims Reserve—Current                                                   -
   632    Claims Reserve—Prior Year                                                -
   633    IBNR—Current                                                             -
   634    IBNR—Prior Year                                                          -
   635    Future L & I Assessments                                                 -
   636    Estimated Unallocated Loss Adjustment                                    -
   655    Unearned Revenue                                                         -
   690    Notes Payable—Long-Term                                                  -
          TOTAL LIABILITIES                                                              $                  -

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




          FORM SPI F-185 (Rev. 9/11)                                Workers' Comp Statement of Net Assets

                         The accompanying notes are an integral part of the financial statements.
The accompanying notes are an integral part of the financial statements.
                                           EDUCATIONAL SERVICE DISTRICT NO.
THIS                                          STATEMENT OF NET ASSETS
COLMN                                             PROPRIETARY FUND
DOES                                               AUGUST 31, 2011
NOT                                              ENTERPRISE FUND #1
PRINT
     GL   ASSETS
    200   Imprest Cash                                              $             -
    230   Cash on Hand                                                            -
    240   Cash and Cash Equivalents                                               -
    241   Warrants Outstanding                                                    -
    340   Accounts Receivable                                                     -
    344   Reinsurance Receivable                                                  -
    360   Interest Receivable                                                     -
    410   Inventory—Supplies and Materials                                        -
    430   Prepaid Items                                                           -
    450   Investments                                                             -
    490   Capital Assets—Land                                                     -
    491   Capital Assets—Building                                                 -
    493   Equipment and Leasehold Improvements                                    -
    498   Accumulated Depreciation—Building                                       -
    499   Accumulated Depreciation—Equipment                                      -
          TOTAL ASSETS                                                                   $                -



          LIABILITIES
   601    Accounts Payable                                          $             -
   602    Contracts and Notes Payable—Current                                     -
   604    Accrued Interest Payable                                                -
   605    Accrued Salaries                                                        -
   607    Estimated Vacation Leave Payable                                        -
   608    Estimated Sick Leave Payable                                            -
   610    Payroll Deductions and Taxes Payable                                    -
   631    Claims Reserve—Current                                                  -
   632    Claims Reserve—Prior Year                                               -
   633    IBNR—Current                                                            -
   634    IBNR—Prior Year                                                         -
   636    Estimated Unallocated Loss Adjustment                                   -
   655    Unearned Revenue                                                        -
   690    Notes Payable—Long-Term                                                 -
          TOTAL LIABILITIES                                                              $                -

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




          FORM SPI F-185 (Rev. 9/11)                                Enterprise Fund #1 Statement of Net Assets

                          The accompanying notes are an integral part of the financial statements.
                                           EDUCATIONAL SERVICE DISTRICT NO.
THIS                                          STATEMENT OF NET ASSETS
COLMN                                             PROPRIETARY FUND
DOES                                               AUGUST 31, 2011
NOT                                              ENTERPRISE FUND #1
PRINT
     GL   ASSETS
    200   Imprest Cash                                              $             -
    230   Cash on Hand                                                            -
    240   Cash and Cash Equivalents                                               -
    241   Warrants Outstanding                                                    -
    340   Accounts Receivable                                                     -
    344   Reinsurance Receivable                                                  -
    360   Interest Receivable                                                     -
    410   Inventory—Supplies and Materials                                        -
    430   Prepaid Items                                                           -
    450   Investments                                                             -
    490   Capital Assets—Land                                                     -
    491   Capital Assets—Building                                                 -
    493   Equipment and Leasehold Improvements                                    -
    498   Accumulated Depreciation—Building                                       -
    499   Accumulated Depreciation—Equipment                                      -
          TOTAL ASSETS                                                                   $                -



          LIABILITIES
   601    Accounts Payable                                          $             -
   602    Contracts and Notes Payable—Current                                     -
   604    Accrued Interest Payable                                                -
   605    Accrued Salaries                                                        -
   607    Estimated Vacation Leave Payable                                        -
   608    Estimated Sick Leave Payable                                            -
   610    Payroll Deductions and Taxes Payable                                    -
   631    Claims Reserve—Current                                                  -
   632    Claims Reserve—Prior Year                                               -
   633    IBNR—Current                                                            -
   634    IBNR—Prior Year                                                         -
   636    Estimated Unallocated Loss Adjustment                                   -
   655    Unearned Revenue                                                        -
   690    Notes Payable—Long-Term                                                 -
          TOTAL LIABILITIES                                                              $                -

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




          FORM SPI F-185 (Rev. 9/11)                                Enterprise Fund #1 Statement of Net Assets



                          The accompanying notes are an integral part of the financial statements.
                                                         EDUCATIONAL SERVICE DISTRICT NO.
                                            STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS
                                                           COMBINED PROPRIETARY FUNDS
                                                     FOR THE FISCAL YEAR ENDED August 31, 2011

                                                                                                        WORKERS'
                                                                           UNEMPLOYMENT                                          ENTERPRISE    ENTERPRISE
                                                                                                      COMPENSATION                                             TOTALS
                                                                               FUND                                                FUND #1       FUND #2
                                                                                                          FUND
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                                                                        -                          -                 -               -         -
Labor & Industry Assessments                                                             XXXXX                         -              XXXXX           XXXXX        -
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. 9/11)                                                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.
                                     PROPRIETARY FUND
                 STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS
                          FOR THE FISCAL YEAR ENDED August 31, 2011

                                                                                        UNEMPLOYMENT FUND
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. 9/11)                  Unemployment Fund
                                            Statement of Revenues, Expenses, and Changes in Net Assets




                                   The accompanying notes are an integral part of the financial statements.
The accompanying notes are an integral part of the financial statements.
                                 EDUCATIONAL SERVICE DISTRICT NO.
                                        PROPRIETARY FUND
                    STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS
                             FOR THE FISCAL YEAR ENDED August 31, 2011

                                                                                         WORKER'S COMPENSATION
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                                                                              -
Labor & Industry Assessments                                                                      -
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. 9/11)                  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.
                  STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS
                                      PROPRIETARY FUND
                           FOR THE FISCAL YEAR ENDED August 31, 2011

                                                                                               ENTERPRISE FUND #1
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. 9/11)                        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.
                 STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS
                                     PROPRIETARY FUND
                          FOR THE FISCAL YEAR ENDED August 31, 2011

                                                                                        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. 9/11)                    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.
                                                                   STATEMENT OF CASH FLOWS
                                                                 COMBINED PROPRIETARY FUNDS
                                                            FOR THE FISCAL YEAR ENDED August 31, 2011

                                                                                                                           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                         $             -       $             -    $             -    $          -     $       -
  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 Labor & Industry Assessments                                                              XXXXX                    -               XXXXX           XXXXX            -
  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                                                                                  OF
                                                                                                   CASH AND CASH EQUIVALENTS—BEGINNING - THE YEAR -
                                                                                                                          -                                                         -
      CASH AND CASH EQUIVALENTS—END OF THE YEAR                                                    #VALUE!     $          -   $        -   $      -                         $       -




  FORM SPI F-185 (Rev. 9/11)                                                                  Combined Proprietary Funds Statement of Cash Flows



                                                        The accompanying notes are an integral part of the financial statements.
                                                                  EDUCATIONAL SERVICE DISTRICT NO.
                                                                      STATEMENT OF CASH FLOWS
                                                                          PROPRIETARY FUNDS
                                                               FOR THE FISCAL YEAR ENDED August 31, 2011




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


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 Future L & I Assessments                                                            XXXXX                    -               XXXXX           XXXXX            -
  Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses                                         -                     -                  -               -             -
      Total Adjustments                                                                                         -                     -                  -               -             -
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                                                  $             -       $             -    $             -    $          -     $       -




   FORM SPI F-185 (Rev. 9/11)                                                                    Combined Proprietary Funds Statement of Cash Flows




                                                           The accompanying notes are an integral part of the financial statements.
                                    EDUCATIONAL SERVICE DISTRICT NO.
                                       STATEMENT OF CASH FLOWS
                                            PROPRIETARY FUND
                                 FOR THE FISCAL YEAR ENDED August 31, 2011

                                                                                                          UNEMPLOYMENT
                                                                                                              FUND
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 EQUIVAL
      CASH AND CASH EQUIVALENTS—END OF THE YEAR                                                                 #VALUE!




  FORM SPI F-185 (Rev. 9/11)                                   Unemployment Fund Statement of Cash Flows

                               The accompanying notes are an integral part of the financial statements.
                                   EDUCATIONAL SERVICE DISTRICT NO.
                           RECONCILIATION OF OPERATING INCOME TO NET CASH
                                  PROVIDED BY OPERATING ACTIVITIES
                                FOR THE FISCAL YEAR ENDED August 31, 2011

                                                                                                           UNEMPLOYMENT
                                                                                                               FUND

OPERATING INCOME (LOSS)                                                                                    $         -

ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES
  (Increase) Decrease in Accounts Receivable                                                                         -
  (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                                                                            -
  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                                                           $         -




                                The accompanying notes are an integral part of the financial statements.
FORM SPI F-185 (Rev. 9/11)                                   Unemployment Fund Statement of Cash Flows




                             The accompanying notes are an integral part of the financial statements.
H EQUIVALENTS—BEGINNING OF THE YEAR




                          The accompanying notes are an integral part of the financial statements.
                                       EDUCATIONAL SERVICE DISTRICT NO.
                                           STATEMENT OF CASH FLOWS
                                               PROPRIETARY FUND
                                    FOR THE FISCAL YEAR ENDED August 31, 2011
                                                                                                                WORKERS
                                                                                                              COMPENSATION
                                                                                                                 FUND
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 Labor & Industry Assessments                                                                            -
  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                                                            $             -




  FORM SPI F-185 (Rev. 9/11)                    Workers' Compensation Fund Statement of Cash Flows

                               The accompanying notes are an integral part of the financial statements.
                                 EDUCATIONAL SERVICE DISTRICT NO.
          RECONCILIATION OF OPERATING INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES
                              FOR THE FISCAL YEAR ENDED August 31, 2011

                                                                                                                WORKERS
                                                                                                              COMPENSATION
                                                                                                                 FUND

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 Future L & I Assessments                                                                       -
  Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses                                                 -
      Total Adjustments                                                                                                 -
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                                                          $             -




  FORM SPI F-185 (Rev. 9/11)                    Workers' Compensation Fund Statement of Cash Flows




                               The accompanying notes are an integral part of the financial statements.
                              EDUCATIONAL SERVICE DISTRICT NO.
                                  STATEMENT OF CASH FLOWS
                      INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
                           FOR THE FISCAL YEAR ENDED August 31, 2011

                                                                                                       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                                                                                 -
  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                                                                                        -
      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                                                                     -
  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                                                        $        -




  FORM SPI F-185 (Rev. 9/11)                                                         Enterprise Fund #1 Statement of Cash Flow



                                     The accompanying notes are an integral part of the financial statements.
                           EDUCATIONAL SERVICE DISTRICT NO.
   RECONCILIATION OF OPERATING INCOME TO NET CASH PROVIDED BY OPERATING ACTIVITIES
                        FOR THE FISCAL YEAR ENDED August 31, 2011


                                                                                                         ENTERPRISE
                                                                                                           FUND #1


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. 9/11)                                                           Enterprise Fund #1 Statement of Cash Flow


                                       The accompanying notes are an integral part of the financial statements.
                                EDUCATIONAL SERVICE DISTRICT NO.
                                    STATEMENT OF CASH FLOWS
                        INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
                             FOR THE FISCAL YEAR ENDED August 31, 2011


                                                                                                 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. 9/11)                         Enterprise Fund #2 Statement of Cash Flow
                                 EDUCATIONAL SERVICE DISTRICT NO.
                           RECONCILIATION OF OPERATING INCOME TO NET CASH
                                  PROVIDED BY OPERATING ACTIVITIES
                              FOR THE FISCAL YEAR ENDED August 31, 2011


                                                                                                   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                                                   $      -




                        The accompanying notes are an integral part of the financial statements.
FORM SPI F-185 (Rev. 9/11)                         Enterprise Fund #2 Statement of Cash Flow




                     The accompanying notes are an integral part of the financial statements.
                                       EDUCATIONAL SERVICE DISTRICT NO.
                                          SCHEDULE OF LONG-TERM DEBT
                                     FOR THE FISCAL YEAR ENDED August 31, 2011


                                                         Beginning                                               Ending
                                                         Outstanding           Amount           Amount         Outstanding
                                                            Debt                Issued/       Redeemed/           Debt
                                                        MM/DD/YYYY            Increased       Decreased       MM/DD/YYYY
                       Description                       (Column 1)          (Column 2)       (Column 3)      (Col. 1 + 2 - 3)

Total Non-Voted Bonds                                   $          -        $         -       $        -      $            -

Other Long-Term Debt
Capital Leases                                                     -                  -                -                   -
Notes Payable–Long-Term                                            -                  -                -                   -
NonCancellable Operating Leases                                    -                  -                -                   -
Claims & Judgments                                                 -                  -                -                   -
Estimated Vacation Leave Payable–Long-Term                         -                  -                -                   -
Estimated Sick Leave Payable–Long-Term                             -                  -                -                   -
Other Long-Term Debt                                               -                  -                -                   -
Total Other Long-Term Debt                                         -                  -                -                   -

Total Long-Term Debt                                    $          -        $         -       $        -      $            -


* 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
THIS                                                  EDUCATIONAL SERVICE DISTRICT NO.
COLMN                                                STATEMENT OF FIDUCIARY NET ASSETS
DOES                                                          FIDUCIARY FUNDS
NOT                                                            AUGUST 31, 2011
PRINT
                                                                         Fiduciary Trust    Fiduciary Trust    Fiduciary Trust
                                                                            Fund #1            Fund #2            Fund #3
          ASSETS
    200   Imprest Cash                                                   $           -       $           -     $          -
    230   Cash on Hand                                                               -                   -                -
    240   Cash and Cash Equivalents                                                  -                   -                -
    241   Warrants Outstanding                                                       -                   -                -
    340   Accounts Receivable                                                        -                   -                -
    360   Interest Receivable                                                        -                   -                -
    410   Inventory—Supplies & Materials                                             -                   -                -
    430   Prepaid Items                                                              -                   -                -
    450   Investments                                                                -                   -                -
    452   Restricted Assets                                                          -                   -                -
    492   Capital Assets—Land                                                        -                   -                -
    491   Capital Assets—Buildings                                                   -                   -                -
    493   Capital Assets—Pupil Transportation Equipment                              -                   -                -
    494   Capital Assets—Equipment & Leasehold Improvements                          -                   -                -
    498   Accumulated Depreciation—Buildings                                         -                   -                -
    499   Accumulated Depreciation—Equipment                                         -                   -                -
          TOTAL ASSETS                                                   $           -       $           -     $          -
          LIABILITIES
    601   Accounts Payable                                               $           -       $           -     $          -
    602   Contracts and Notes Payable—Current                                        -                   -                -
    603   Contracts Payable—Long-Term                                                -                   -                -
    604   Accrued Interest Payable                                                   -                   -                -
    605   Accrued Salaries Payable                                                   -                   -                -
    607   Estimated Vacation Leave Payable                                           -                   -                -
    608   Estimated Sick Leave Payable                                               -                   -                -
    610   Payroll Deductions & Taxes Payable                                         -                   -                -
    650   Deposits                                                                   -                   -                -
    636   Estimated Unallocated Loss Adjustment                                      -                   -                -
    637   Deferred Compensation Payable                                              -                   -                -
    750   Deferred Revenue                                                           -                   -                -
          TOTAL LIABILITIES                                                          -                   -                -
          NET ASSETS
          Held in trust for:
                           Benefits and other purposes                   $           -       $           -     $          -




          FORM SPI F-185 (Rev. 9/11)                                                        Statement of Fiduciary Net Assets




                                  The accompanying notes are an integral part of the financial statements.
Fiduciary Trust
   Fund #4

$          -
           -
           -
           -
           -
           -
           -
           -
           -
           -
           -
           -
           -
           -
           -
           -
$          -


$          -
           -
           -
           -
           -
           -
           -
           -
           -
           -
           -
           -
           -



$          -




                  The accompanying notes are an integral part of the financial statements.
                                              EDUCATIONAL SERVICE DISTRICT NO.
                                        STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS
                                                       FIDUCIARY FUNDS
                                           FOR THE FISCAL YEAR ENDED August 31, 2011




                                                                         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. 9/11)                                              Statements of Changes in Fiduciary Net Assets

                                      The accompanying notes are an integral part of the financial statements.
                         EDUCATIONAL SERVICE DISTRICT NO.
                                          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
               PASS     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. 9/11)                                  Edits

				
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