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					                      TABLE OF CONTENTS


1-TOC              Table of Contents

Cover              Certification Page, Unemployment & Workers' Compensation Statistical Information

2-GPFS-1 & 2       Combined Balance Sheet-All Funds

3-GPFS-3           Statement of Revenues, Expenditures and
                   Changes in Fund Balance-All Governmental Funds

4-GPFS-4           Combined Statement of Revenues, Expenditures and
                   Changes in Fund Balance-Governmental Fund Type

5-GPFS-5           Combined Statement of Revenues, Expenses and
                   Changes in Retained Earnings-Proprietary Fund Type-Enterprise Funds

6-GPFS-6 & 7       Combined Statement of Cash Flows/Combined Reconciliation of Operating Income to
                   Net Cash-Proprietary Fund Type-Enterprise Funds

7-GF-1             Balance Sheet-General Expense Fund

8-GF-2             Statement of Revenues, Expenditures and
                   Changes in Fund Balance-General Expense Fund

9-REVENUE          Statement of Revenues and Other Financing Sources-General Expense Fund

10-MATRIX          Schedule of General Fund Expenditures-Matrices

11-UNEMP-1         Balance Sheet-Unemployment Compensation Fund

12-UNEMP-2         Statement of Revenues, Expenses and Changes in Retained Earnings/Fund Balance
                   Unemployment Compensation Fund

13-UNEMP-3 & 4     Statement of Cash Flows/Reconciliation of Operating Income to Net Cash
                   Unemployment Compensation Fund

14-WRKCOMP-1       Balance Sheet-Workers' Compensation Fund

15-WRKCOMP-2       Statement of Revenues, Expenses and
                   Changes in Retained Earnings/Fund Balance-Workers' Compensation Fund

16-WRKCOMP-3 & 4   Statement of Cash Flows/Reconciliation of Operating Activities
                   Workers' Compensation Fund

17-ENT-1           Combined Balance Sheet-Enterprise Fund

18-ENT 1-1         Balance Sheet-Enterprise Fund #1

19-ENT 1-2         Statement of Revenues, Expenses and
                   Changes in Retained Earnings/Fund Balance
                   Enterprise Fund #1

20-ENT 1-3 & 4     Statement of Cash Flows/Reconciliation of Operating Income to Net Cash
                   Enterprise Fund #1




Rev 9/04                                             1-TOC
                    TABLE OF CONTENTS (Con't.)


21-ENT-2         Combined Statement of Revenues, Expenses and
                 Changes in Retained Earnings/Fund Balance
                 Enterprise Funds

22-ENT 2-1       Balance Sheet-Enterprise Fund #2

23-ENT 2-2       Statement of Revenues, Expenses and
                 Changes in Retained Earnings/Fund Balance
                 Enterprise Fund #2

24-ENT 2-3 & 4   Statement of Cash Flows/Reconciliation of Operating Income to Net Cash
                 Enterprise Fund #2

25-ENT 3 & 4     Combined Statement of Cash Flows/Combined Reconciliation of Operating
                 Income to Net Cash-Enterprise Funds

26-LTD           Schedule of Long-Term Debt-General Expense Fund

27-T & AGBS      Combined Balance Sheet
                 Trust & Agency Fund

28-EDITS         Balance Sheet Edits
Rev 9/04   1-TOC
                                                            ESD      112

                                             ANNUAL FINANCIAL STATEMENTS

                                                           FOR THE

                                            GENERAL EXPENSE FUND
                                 UNEMPLOYMENT COMPENSATION ENTERPRISE FUND
                               WORKERS' COMPENSATION INSURANCE ENTERPRISE FUND
                                         SCHEDULE OF LONG TERM DEBT

                                     FOR THE FISCAL YEAR ENDED AUGUST 31, 2005



                                FUNDS ADMINISTERED BY: Educational Service District No.              112

        The accompanying financial statement has been prepared in accordance with appropriate accounting principles.



                                                                                    11/18/2005
Fund Administrator, ESD Superintendent, 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, on or before November 29, 2005. The part of the statement concerning the
Enterprise Fund for Workers' Compensation Insurance shall be submitted to the Chief Auditor in the Self-Insurance Division of
the Department of Labor and Industries on or before November 29, 2005. Statistical information on the Unemployment and
Workers' Compensation Fund Schedules need not be submitted to the Office of the State Auditor.


                                                            ESD       112
                                    UNEMPLOYMENT COMPENSATION ENTERPRISE FUND
                                               STATISTICAL INFORMATION
                                      FOR THE FISCAL YEAR ENDED AUGUST 31, 2005

This is a report of statistical information for school districts and educational service districts financing unemployment
benefits through an enterprise fund. (This report does not have 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 112

                                       WORKERS' COMPENSATION ENTERPRISE FUND
                                               STATISTICAL INFORMATION
                                      FOR THE FISCAL YEAR ENDED AUGUST 31, 2005

This is a report of statistical information for school districts and educational service districts financing workers'
compensation insurance benefits through an enterprise fund. (This sheet does not have 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
                                   EDUCATIONAL SERVICE DISTRICT NO. 112
                                                 ALL FUNDS
                                         COMBINED BALANCE SHEET
                                 FOR THE FISCAL YEAR ENDED AUGUST 31, 2005


                                                    GOVERNMENTAL PROPRIETARY FIDUCIARY
                                                      FUND TYPE   FUND TYPE  FUND TYPE              TOTALS

                                                       General                         Trust &
ASSETS AND OTHER DEBITS                                Expense         Enterprise      Agency      August 31,
                                                        Fund            Funds          Funds         2005
ASSETS:
Imprest Cash                                                5,600.00        5,300.00       0.00     10,900.00
Cash on Hand                                                    0.00            0.00       0.00          0.00
Cash and Cash Equivalents                                 735,034.31    1,342,809.44       0.00 2,077,843.75
Warrants Outstanding                                   -1,093,681.33     -471,118.75       0.00 -1,564,800.08
Investments                                               354,170.68   10,152,286.51       0.00 10,506,457.19
Restricted Assets                                       XXXXX            XXXXX             0.00          0.00
Accounts Receivable                                     4,388,968.47      311,073.96       0.00 4,700,042.43
Assessments Receivable-Long-Term                        XXXXX                   0.00       0.00          0.00
Interest Receivable                                             0.00            0.00       0.00          0.00
Reinsurance Receivable                                  XXXXX                   0.00       0.00          0.00
Inventory-Supplies & Materials                                  0.00     XXXXX             0.00          0.00
Inventory-Cooperatives                                          0.00     XXXXX         XXXXX             0.00
Inventory-Lunchrooms                                            0.00     XXXXX         XXXXX             0.00
Prepaid Items                                                   0.00            0.00       0.00          0.00
Land                                                    XXXXX            XXXXX             0.00          0.00
Buildings                                               XXXXX            XXXXX             0.00          0.00
Pupil Transportation Equipment                          XXXXX            XXXXX             0.00          0.00
Equipment                                               XXXXX                   0.00       0.00          0.00
Leasehold Improvements                                  XXXXX            XXXXX             0.00          0.00
Accumulated Depreciation                                XXXXX                   0.00       0.00          0.00
Construction in Progress                                XXXXX            XXXXX             0.00          0.00
TOTAL ASSETS                                            4,390,092.13   11,340,351.16       0.00 15,730,443.29

OTHER DEBITS:
Amount Available for Debt Retirement-Current                   0.00      XXXXX         XXXXX               0.00
Amount to be Provided for Debt Retirement-Current              0.00      XXXXX         XXXXX               0.00
TOTAL ASSETS AND OTHER DEBITS                          4,390,092.13      XXXXX         XXXXX      15,730,443.29




FORM SPI F-185 (Rev. 9/05)                                                             GPFS - 1
                                   EDUCATIONAL SERVICE DISTRICT NO. 112
                                                 ALL FUNDS
                                   COMBINED BALANCE SHEET (Continued)
                                 FOR THE FISCAL YEAR ENDED AUGUST 31, 2005

                                                    GOVERNMENTAL PROPRIETARY FIDUCIARY
                                                      FUND TYPE   FUND TYPE  FUND TYPE              TOTALS

LIABILITIES, FUND EQUITY                               General                         Trust &
AND OTHER CREDITS                                      Expense         Enterprise      Agency      August 31,
                                                        Fund            Funds          Funds         2005
LIABILITIES:
Accounts Payable                                         804,362.10       540,980.89       0.00    1,345,342.99
Contracts Payable-Current                                      0.00             0.00       0.00            0.00
Notes Payable-Current                                          0.00             0.00       0.00            0.00
Accrued Interest Payable                                       0.00             0.00       0.00            0.00
Accrued Salaries Payable                                       0.00      XXXXX             0.00            0.00
Payroll Deductions & Taxes Payable                       328,797.62      XXXXX             0.00      328,797.62
Estimated Vacation Leave Payable                       XXXXX                    0.00       0.00            0.00
Estimated Sick Leave Payable                           XXXXX                    0.00       0.00            0.00
Due to Other Governmental Units                        XXXXX             XXXXX             0.00            0.00
Claims Reserve-Current                                 XXXXX            1,243,401.00       0.00    1,243,401.00
Claims Reserve-Prior Year                              XXXXX              751,356.00   XXXXX         751,356.00
IBNR-Current                                           XXXXX              768,240.00       0.00      768,240.00
IBNR-Prior Year                                        XXXXX              655,856.00   XXXXX         655,856.00
Deferred Revenue                                               0.00      XXXXX             0.00            0.00
Unearned Revenue                                               0.00      XXXXX         XXXXX               0.00
Deposits                                                       0.00      XXXXX             0.00            0.00
Contracts Payable-Long-Term                            XXXXX             XXXXX             0.00            0.00
Notes Payable-Long-Term                                XXXXX                    0.00       0.00            0.00
Est. Unallocated Loss Adjustment Expenses              XXXXX              340,663.00       0.00      340,663.00
Future L & I Assessments                               XXXXX              445,535.00   XXXXX         445,535.00
Deferred Compensation Payable                             13,657.65      XXXXX             0.00       13,657.65
TOTAL LIABILITIES                                      1,146,817.37     4,746,031.89       0.00    5,892,849.26

FUND EQUITY AND OTHER CREDITS:
Reserve for Debt Service                                       0.00      XXXXX         XXXXX               0.00
Reserve for Inventory                                          0.00      XXXXX         XXXXX               0.00
Reserve for Prepaid Items                                      0.00      XXXXX         XXXXX               0.00
Reserve for Transportation Equipment                           0.00      XXXXX         XXXXX               0.00
Res. for Instructional Support Programs                1,388,483.42      XXXXX         XXXXX       1,388,483.42
Res. for Non Instructional Support Progs.                587,696.88      XXXXX         XXXXX         587,696.88
Claims Reserve                                         XXXXX             XXXXX         XXXXX               0.00
Contributed Fund Equity                                XXXXX             XXXXX         XXXXX               0.00
Retained Earnings (deficit)                            XXXXX            6,594,319.27   XXXXX       6,594,319.27
Reserve for Other Items                                1,267,094.46      XXXXX         XXXXX       1,267,094.46
Unreserved Fund Balance                                        0.00      XXXXX         XXXXX               0.00
TOTAL FUND EQUITY AND OTHER CREDITS                    3,243,274.76     6,594,319.27       0.00    9,837,594.03

TOTAL LIABILITIES, FUND EQUITY
AND OTHER CREDITS                                      4,390,092.13    11,340,351.16        0.00 15,730,443.29
FORM SPI F-185 (Rev. 9/05)                                                             GPFS - 2
                          EDUCATIONAL SERVICE DISTRICT NO. 112
                              ALL GOVERNMENTAL FUNDS
                        STATEMENT OF REVENUES, EXPENDITURES
                            AND CHANGES IN FUND BALANCE
                       FOR THE FISCAL YEAR ENDED AUGUST 31, 2005




                                                                            Aug. 31, 2005
REVENUES
Local Sources                                                                 4,249,531.51
State Government Sources                                                     10,190,911.50
Federal Government Sources                                                   13,016,904.67
Cooperative Program Sources                                                   6,413,035.60
Payments for Other Programs                                                   7,158,093.61
Investment Earnings                                                              27,239.41
TOTAL REVENUES                                                               41,055,716.30

EXPENDITURES
Current:
General Operations                                                            4,008,295.31
Instructional Support                                                        19,123,623.32
Non Instructional Support                                                    18,108,405.09
Capital:
Capital Outlay                                                                  249,117.27
Debt Service:
Principal                                                                             0.00
Interest & Fiscal Charges                                                             0.00
TOTAL EXPENDITURES                                                           41,489,440.99

EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES                      -433,724.69

OTHER FINANCING SOURCES (USES)
Sale of Real Property                                                                    0.00
Sale of Personal Property                                                                0.00
Long-Term Financing                                                                      0.00
Compensated Loss of Capital Assets                                                       0.00
TOTAL OTHER FINANCING SOURCES (USES)                                                     0.00

EXCESS (DEFICIENCY) OF REVENUE & OTHER FINANCING SOURCES
OVER (UNDER) EXPENDITURES & OTHER FINANCING USES                               -433,724.69

Fund Balances--September 1                                                    3,676,999.45

Correction of prior year errors and other restatements as explained below

Fund Balances--August 31                                                      3,243,274.76




FORM SPI F-185 (Rev. 9/04)                                                    GPFS - 3
                                           EDUCATIONAL SERVICE DISTRICT NO. 112
                                                GOVERNMENTAL FUND TYPE
                                     COMBINED STATEMENT OF REVENUES, EXPENDITURES
                                              AND CHANGES IN FUND BALANCE
                                                   BUDGET AND ACTUAL
                                        FOR THE FISCAL YEAR ENDED AUGUST 31, 2005

                                                                               General Expense Fund
                                                                                                              Budgeted Less
                                                                             Budget           Actual          Actual for Year
REVENUES
Local Sources                                                                4,729,633.00     4,249,531.51         480,101.49
State Government Sources                                                    10,006,107.00    10,190,911.50        -184,804.50
Federal Government Sources                                                  12,468,368.00    13,016,904.67        -548,536.67
Cooperative Program Sources                                                  6,568,132.00     6,413,035.60         155,096.40
Payments for Other Sources                                                  11,529,043.00     7,158,093.61       4,370,949.39
Investment Earnings                                                             30,000.00        27,239.41           2,760.59
TOTAL REVENUES                                                              45,331,283.00    41,055,716.30       4,275,566.70

EXPENDITURES
Current:
General Operations                                                           3,487,510.00     4,008,295.31        -520,785.31
Instructional Support                                                       20,019,015.00    19,123,623.32         895,391.68
Non Instructional Support                                                   20,878,848.00    18,108,405.09       2,770,442.91
Capital:
Capital Outlay                                                                746,639.00       249,117.27          497,521.73
Debt Service:
Principal                                                                                             0.00               0.00
Interest & Fiscal Charges                                                                             0.00               0.00
TOTAL EXPENDITURES                                                          45,132,012.00    41,489,440.99       3,642,571.01

EXCESS (DEFICIENCY) OF REVENUES
EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES                     199,271.00       -433,724.69        -632,995.69

OTHER FINANCING SOURCES (USES)
Sale of Real Property                                                                                  0.00              0.00
Sale of Personal Property                                                                              0.00              0.00
Long-Term Financing                                                                                    0.00              0.00
Compensated Loss of Capital Assets                                                                     0.00              0.00
TOTAL OTHER FINANCING SOURCES (USES)                                                  0.00             0.00              0.00

EXCESS (DEFICIENCY) OF REVENUE & OTHER FINANCING SOURCES
OVER (UNDER) EXPENDITURES & OTHER FINANCING USES                              199,271.00       -433,724.69        -632,995.69

Fund Balances--September 1                                                   3,665,000.00     3,676,999.45          11,999.45

Correction of prior year errors and other restatements as explained below                              0.00              0.00

Fund Balances--August 31                                                     3,864,271.00     3,243,274.76        -620,996.24




FORM SPI F-185 (Rev. 9/04)                                                  GPFS - 4
                   EDUCATIONAL SERVICE DISTRICT NO. 112
                          PROPRIETARY FUND TYPE
                             ENTERPRISE FUNDS
         COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN
                            RETAINED EARNINGS
                 FOR THE FISCAL YEAR ENDED AUGUST 31, 2005




                                                                            Aug. 31, 2005
OPERATING REVENUES:
Member Contributions                                                          8,995,337.89
Supplemental Member Assessments                                                       0.00
Other Operating Revenue                                                       1,561,367.99
TOTAL OPERATING REVENUES                                                     10,556,705.88

OPERATING EXPENSES:
Claims Paid On Current Losses                                                 2,024,783.85
Estimated Current Claims Reserves                                                     0.00
Increase (Decrease) In Estimated Prior Year Claims Payable                      248,861.00
ESD Administration                                                            1,009,925.46
Professional Fees                                                               123,677.65
Reinsurance Premiums                                                          1,553,025.00
Labor & Industry Assessments                                                  1,287,178.70
Depreciation                                                                      5,288.52
Increase (Decrease) In Estimated Unallocated Loss Adjustment Expense                  0.00
Other Operating Expense                                                       5,712,680.75
TOTAL OPERATING EXPENSES                                                     11,965,420.93

OPERATING INCOME:                                                            -1,408,715.05

NONOPERATING REVENUES/(EXPENSES):
Investment Earnings                                                             273,443.92
Other Nonoperating Revenue                                                            0.00
Interest Expense                                                                      0.00
Other Nonoperating Expense                                                            0.00
Dividend Expense                                                                      0.00
TOTAL NONOPERATING REVENUES/(EXPENSES)                                          273,443.92

NET INCOME                                                                   -1,135,271.13

Retained Earnings -- September 1                                              7,724,301.88

Correction of prior year errors and other restatements as explained below              0.00

Retained earnings -- August 31                                                6,589,030.75




FORM SPI F-185 (Rev. 9/04)                                                  GPFS - 5
                         EDUCATIONAL SERVICE DISTRICT NO. 112
                                PROPRIETARY FUND TYPE
                                   ENTERPRISE FUNDS
                          COMBINED STATEMENT OF CASH FLOWS
                   INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
                       FOR THE FISCAL YEAR ENDED AUGUST 31, 2005




                                                                         Aug. 31, 2005
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash Received From Contributions and Supplemental Member Assessments       10,674,830.44
Cash Received From Other Operations                                                 0.00
Cash Payments to Employees for Salaries/Benefits                                    0.00
Cash Payments to Suppliers for Goods and Services                                   0.00
Cash Paid for Benefits/Claims                                              -2,001,435.83
Cash Paid for ESD Administration                                           -1,021,499.03
Cash Paid for Professional Services                                          -143,838.40
Cash Paid for Reinsurance                                                  -1,553,025.00
Cash Paid for Labor & Industry Assessments                                 -1,287,178.70
Cash Paid for Other Operating Expense                                      -5,676,994.87
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                           -1,009,141.39

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
Net Borrowings (Repayments) From Notes                                              0.00
Interest Paid on Notes                                                              0.00
Operating Grants Received                                                           0.00
NET CASH PROVIDED (USED) BY NONCAPITAL FINANCING ACTIVITIES                         0.00

CASH FLOWS FROM CAPITAL FINANCING ACTIVITIES:
Proceeds From Sale of Notes                                                         0.00
Acquisition/Construction of Capital Assets                                    -12,473.54
Principal Paid on Notes                                                             0.00
Interest Paid on Notes                                                              0.00
Proceeds From Sale of Capital Assets                                                0.00
NET CASH PROVIDED (USED) BY CAPITAL FINANCING ACTIVITIES                      -12,473.54

CASH FLOWS FROM INVESTING ACTIVITIES:
Interest Income Received From Investments                                    273,443.92
Purchases of Investment Securities                                                 0.00
Proceeds From Sale(s) of Investment Securities                                     0.00
NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES                             273,443.92

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                         -748,171.01

CASH AND CASH EQUIVALENTS, SEPTEMBER 1                                     11,938,969.20

CASH AND CASH EQUIVALENTS, AUGUST 31                                       11,190,798.19




FORM SPI F-185 (Rev. 9/04)                                              GPFS - 6


                        EDUCATIONAL SERVICE DISTRICT NO. 112
                              PROPRIETARY FUND TYPE
                                 ENTERPRISE FUNDS
              COMBINED RECONCILIATION OF OPERATING INCOME TO NET CASH
                         PROVIDED BY OPERATING ACTIVITIES
                     FOR THE FISCAL YEAR ENDED AUGUST 31, 2005


                                                                         Aug. 31, 2005


OPERATING INCOME (LOSS):                                                   -1,408,715.05

ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES:
(Increase) Decrease in Accounts Receivable                                     79,068.42
(Increase) Decrease in Assessments Receivable-Long-Term                             0.00
(Increase) Decrease in Prepaid Items                                                0.00
(Increase) Decrease in Reinsurance Receivable                                       0.00
(Increase) Decrease in Interest Receivable                                          0.00
Increase (Decrease) in Accumulated Depreciation                                 5,288.52
Increase (Decrease) in Accounts Payable                                        66,355.72
Increase (Decrease) in Contracts Payable-Current                                    0.00
Increase (Decrease) in Estimated Vacation Leave Payable                             0.00
Increase (Decrease) in Estimated Sick Leave Payable                                 0.00
Increase (Decrease) in Claims Reserve-Current                                 302,182.00
Increase (Decrease) in Claims Reserve-Prior Year                             -106,305.00
Increase (Decrease) in IBNR-Current                                           114,071.00
Increase (Decrease) in IBNR-Prior Year                                       -185,100.00
Increase (Decrease) in Future L & I Assessments                               113,841.00
Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses          10,172.00
TOTAL ADJUSTMENTS                                                             399,573.66

NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES:                          -1,009,141.39




FORM SPI F-185 (Rev. 9/04)                                              GPFS - 7
                     EDUCATIONAL SERVICE DISTRICT NO. 112
                             GENERAL EXPENSE FUND
                                BALANCE SHEET
                   FOR THE FISCAL YEAR ENDED AUGUST 31, 2005


ASSETS AND OTHER DEBITS
                                                               Aug. 31, 2005
ASSETS:
Imprest Cash                                                          5,600.00
Cash on Hand                                                              0.00
Cash and Cash Equivalents                                           735,034.31
Warrants Outstanding                                             -1,093,681.33
Investments                                                         354,170.68
Accounts Receivable-Short Term                                    4,388,968.47
Accrued Interest Receivable
Inventory- Supplies & Materials
Inventory-Cooperatives
Inventory-Lunchrooms
Prepaid Items
TOTAL ASSETS                                                     4,390,092.13


LIABILITIES, FUND BALANCE AND OTHER CREDITS

LIABILITIES:
Accounts Payable                                                    804,362.10
Contracts Payable-Current
Notes Payable-Current
Accrued Interest Payable
Accrued Salaries Payable
Payroll Deductions & Taxes Payable                                  328,797.62
Deferred Revenue
Unearned Revenue
Deposits
Deferred Compensation Payable                                       13,657.65
TOTAL LIABILITIES                                                1,146,817.37

FUND BALANCE AND OTHER CREDITS:
Reserve for Debt Service
Reserve for Inventory
Reserve for Prepaid Items
Reserve for Transportation Equipment
Reserve for Instructional Support Programs                       1,388,483.42
Reserve for Non Instructional Support Progs.                       587,696.88
Reserve for Other Items                                          1,267,094.46
Unreserved Fund Balance
TOTAL FUND BALANCE AND OTHER CREDITS                             3,243,274.76

TOTAL LIABILITIES, FUND BALANCE AND OTHER CREDITS                4,390,092.13




FORM SPI F-185 (Rev. 9/04)                                 GF - 1
                              EDUCATIONAL SERVICE DISTRICT NO. 112
                                     GENERAL EXPENSE FUND
                             STATEMENT OF REVENUES, EXPENDITURES
                                  AND CHANGES IN FUND BALANCE
                            FOR THE FISCAL YEAR ENDED AUGUST 31, 2005




                                                                              Aug. 31, 2005
REVENUES
Local Sources                                                                     4,249,531.51
State Government Sources                                                         10,190,911.50
Federal Government Sources                                                       13,016,904.67
Cooperative Program Sources                                                       6,413,035.60
Payments for Other Programs                                                       7,158,093.61
Investment Earnings                                                                  27,239.41
TOTAL REVENUES                                                                   41,055,716.30

EXPENDITURES
Current:
General Operations                                                                4,008,295.31
Instructional Support                                                            19,123,623.32
Non Instructional Support                                                        18,108,405.09
Capital:
Capital Outlay                                                                        249,117.27
Debt Service:
Principal                                                                                 0.00
Interest & Fiscal Charges                                                                 0.00
TOTAL EXPENDITURES                                                               41,489,440.99

EXCESS (DEFICIENCY) OF REVENUES OVER (UNDER) EXPENDITURES                             -433,724.69

OTHER FINANCING SOURCES (USES)
Sale of Real Property                                                                        0.00
Sale of Personal Property                                                                    0.00
Long-Term Financing                                                                          0.00
Compensated Loss of Capital Assets                                                           0.00
TOTAL OTHER FINANCING SOURCES (USES)                                                         0.00

EXCESS (DEFICIENCY) OF REVENUE & OTHER FINANCING SOURCES
OVER (UNDER) EXPENDITURES & OTHER FINANCING USES                                      -433,724.69

Fund Balances--September 1                                                           3,676,999.45

Correction of prior year errors and other restatements as explained below                    0.00

Fund Balances--August 31                                                             3,243,274.76




FORM SPI F-185 (Rev. 9/04)                                                  GF - 2
                                                          EDUCATIONAL SERVICE DISTRICT NO. 112
                                                                 GENERAL EXPENSE FUND
                                                   STATEMENT OF REVENUES AND OTHER FINANCING SOURCES
                                                        FOR THE FISCAL YEAR ENDED AUGUST 31, 2005


LOCAL SOURCES                                                              FEDERAL GOVERNMENT SOURCES
  12 Tuition and Fees                                        842,161.66      51 Special Education, IDEA                                2,726,194.47
  13 Sale of Goods, Supplies and/or Services                 165,998.50      53 Remedial
  14 Food Services Fees and Charges                                          54 Migrant                                                      98,153.63
  15 School Bus Fees and Charges                                             58 Eisenhower Professional Development
  16 Investment Earnings                                       27,239.41     60 School Food Service
  17 Gifts and Donations                                       68,579.49     61 Head Start
  19 Rental of Property                                           698.86     62 Youth Training Programs                                1,696,056.10
  20 Insurance Recoveries                                     319,528.67     63 USDA Commodities
  21 Certification Fees                                        27,988.92     69 Federal Special Purpose, Unassigned                    8,496,500.47
  22 Precertification Fees                                     26,841.92   TOTAL FEDERAL GOVERNMENT SOURCES                           13,016,904.67
  23 E-Rate                                                     6,933.27
  29 Local Sources, Unassigned                              2,790,800.22
TOTAL LOCAL SOURCES                                         4,276,770.92   PAYMENTS FOR COOPERATIVE PROGRAMS
                                                                             71 Payments from School Districts in Washington           6,413,035.60
                                                                             72 Payments from School Districts in Other States
STATE GOVERNMENT SOURCES                                                     73 Payments from Other Entities
  31 ESD Allotment                                            410,698.81   TOTAL PAYMENTS FOR COOPERATIVE PROGRAMS                     6,413,035.60
  32 Special Education                                      5,675,653.94
  34 State Institutions, Centers, or Homes--Delinquent                     PAYMENTS FOR OTHER PROGRAMS
  36 Special, Pilot or Enhancement Programs                  215,881.68      81 Payments from School Districts in Washington           5,282,647.79
  37 Nursing Services                                        335,818.36      82 Payments from School Districts in Other States           141,242.85
  38 Traffic Safety Education                                                83 Payments from Other Entities                           1,734,202.97
  39 State General Purpose, Unassigned                                     TOTAL PAYMENTS FOR OTHER PROGRAMS                           7,158,093.61
  40 Early Childhood
  41 Transportation - Operations                            1,409,719.46   OTHER FINANCING SOURCES
  42 Transportation Reimbursement--Depreciation               187,470.66     92 Sale of Real Property
  43 Other State Agencies                                     151,824.82     93 Sale of Personal Property
  49 State Special Purpose, Unassigned                      1,803,843.77     94 Compensated Loss of Fixed Assets
TOTAL STATE GOVERNMENT SOURCES                             10,190,911.50     95 Long-Term Financing
                                                                           TOTAL OTHER FINANCING SOURCES                                          0.00


                                                                           TOTAL REVENUES AND OTHER FINANCING SOURCES                 41,055,716.30




FORM SPI F-185 (Rev. 9/04)                               Schedule of General Fund Revenues                                       Revenue-9
                                                                        EDUCATIONAL SERVICE DISTRICT NO. 112
                                                                               GENERAL EXPENSE FUND
                                                                      FOR THE FISCAL YEAR ENDED AUGUST 31, 2005
                                                                                EXPENDITURE SUMMARY

PROGRAMS                                                                        ACTIVITIES
ESD Operations:                                                                 11                  Board of Directors                  86,099.25
01    ESD CORE SERVICES                                    4,008,295.31         12                  Superintendent's Office            539,149.15
                                                                                13                  Business Office                    851,786.66
Instructional Support:                                                          14                  Financial Services                  52,884.29
10       Instructional Resources               388,971.77                       15                  Personnel                          600,662.89
12       Special Education                  10,163,314.24                       16                  Regional Committee                  16,389.40
16       Staff Development                     885,392.72                       17                  Public Information                 213,284.49
18       Educational Technology                730,005.61                       21                  Staff Development                1,439,233.06
19       K-20                                  164,935.18                       22                  Curriculum Support                 233,934.11
20       Drug & Alcohol Prevention           1,485,770.44                       23                  Certification                        3,266.34
22       Traffic Safety                        154,034.55                       27                  Direct Instruction               9,275,512.18
24       Math and Sciences                   1,265,509.32                       51                  Supervision & Coordination         596,285.64
25       Communication, Reading and Writing          0.00                       52                  Operating Buses                  1,173,170.08
26       Art                                         0.00                       53                  Maintenance of Buses               129,505.12
27       Social Studies                        350,345.95                       54                  Garage - Oper. & Maint.                  0.00
28       Environmental Education                     0.00                       55                  Payments In-lieu Transportation          0.00
30       Highly Capable                              0.00                       56                  Insurance - Transportation          28,116.92
32       Vocational                            223,526.66                       59                  Purchase - Rebuild Buses           125,213.76
34       Early Childhood                     1,197,268.82                       60                  Facilities                         728,885.27
36       Migrant Education                      86,518.17                       73                  Printing                           577,378.32
38       Alternative Learning Experience       579,561.15                       75                  Motor Pool                         104,575.14
40       Student Assessment                          0.00                       83                  Debt Service - Interest                  0.00
42       State Institutions                          0.00                       84                  Debt Service - Principal                 0.00
46       Health Education                       45,393.04                       98                  General Support                 24,714,108.92
48       Professional Development Centers       57,087.88                       99                  Transfers                                0.00
59       Other Instructional Support         1,345,987.82                                           TOTAL EXPENDITURES BY ACTIVITY                41,489,440.99
         TOTAL INSTRUCTIONAL SUPPORT                      19,123,623.32

Non Instructional Support:                                                      OBJECTS OF EXPENDITURE
62     Adult Job Training              6,707,382.44                             (0)            Debit Transfer                       0.00
64     Data Processing                 3,355,261.49                             (1)            (-) Credit Transfer                  0.00
66     Risk Management                 1,064,050.24                             (2)            Certificated Salaries        4,143,474.28
68     Public Communications             385,894.93                             (3)            Classified Salaries         16,276,648.70
70     Transportation                  1,927,077.76                             (4)            Employee Benefits            5,125,739.67
72     Environmental Compliance                0.00                             (5)            Supplies & Materials         2,629,173.49
73     Nursing Services                  531,159.33                             (7)            Contract Services           12,253,636.51
74     Human Resource Services           136,530.00                             (8)            Travel                         811,651.07
76     Employment Programs             1,593,015.36                             (9)            Capital Outlay                 249,117.27
78     Fiscal Agent Services             818,368.96                                            TOTAL EXPENDITURES BY OBJECT
80     Group Purchasing                        0.00                                                                                                 41,489,440.99
82     Equipment Repair                        0.00
89     Other Non Instructional Support 1,713,568.09
99     Transportation Equipment          125,213.76
       TOTAL NON INSTRUCTIONAL SUPPORT              18,357,522.36

TOTAL PROGRAM EXPENDITURES                                41,489,440.99         Interest (Activity 83) Expenditures
                                                                                                     ESD Operations                          0.00
                                                                                                     Instructional Programs                  0.00
       Detail of Capital Outlay (Object 9) Expenditures                                              Non Instructional Programs              0.00
                             ESD Operations                       0.00                               Total Activity 83                       0.00
                             Instructional Programs               0.00
                             Non Instructional Programs     249,117.27
                             Total Object 9                 249,117.27
                                                                                   EXPENDITURE SUMMARY
ACTIVITY/OBJECT MATRIX
                                                                                      OBJECTS OF EXPENDITURE
                                                 Debit         Credit          Cert.           Class.        Employee         Supplies &          Contract                      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           86,099.25          0.00   XXXXX           XXXXX           XXXXX           XXXXX                 5,339.46        54,566.72     26,193.07           0.00
12     Superintendent's Office     539,149.15          0.00   XXXXX          197,781.40          135,392.84     51,106.80          30,046.58       107,315.15     17,506.38           0.00
13     Business Office             851,786.66          0.00   XXXXX                 0.00         492,422.22    117,856.87          51,474.83       184,211.92      5,820.82           0.00
14     Financial Services           52,884.29          0.00   XXXXX                 0.00          41,282.40       7,243.08            173.80          2,808.25     1,376.76           0.00
15     Personnel                   600,662.89          0.00   XXXXX                 0.00         392,730.28    100,784.20          21,856.77        82,603.88      2,687.76           0.00
16     Regional Committee           16,389.40          0.00   XXXXX                 0.00               0.00            0.00           477.50        15,911.90           0.00          0.00
17     Public Information          213,284.49          0.00   XXXXX                 0.00         162,661.25     32,050.56           2,214.50        10,434.95      5,923.23           0.00
21     Staff Development         1,439,233.06          0.00   XXXXX            1,338.00          501,785.79     99,412.35        392,441.89        399,608.61     44,646.42           0.00
22     Curriculum Support          233,934.11          0.00   XXXXX           66,080.59          105,469.43     27,828.41           2,907.55        23,870.00      7,778.13           0.00
23     Certification                 3,266.34          0.00   XXXXX                 0.00               0.00            0.00         2,130.79            744.54       391.01           0.00
27     Direct Instruction        9,275,512.18          0.00   XXXXX        2,227,226.68        2,528,797.35  1,568,885.94        151,308.98      2,750,312.49     48,980.74           0.00
51     Transportation, Super.      596,285.64          0.00   XXXXX                 0.00         313,355.06     68,958.70          53,260.37       118,936.74     41,774.77           0.00
52     Operating Buses           1,173,170.08          0.00   XXXXX                 0.00         725,933.51    293,264.29        130,388.64         20,830.22      2,753.42           0.00
53     Maintenance of Buses        129,505.12          0.00   XXXXX                 0.00          43,698.32     12,128.99          16,270.35        57,061.23        346.23           0.00
54     Garage - Oper. & Maint.           0.00          0.00   XXXXX                 0.00               0.00            0.00              0.00             0.00          0.00          0.00
55     Payments In-lieu Trans            0.00          0.00   XXXXX                 0.00               0.00            0.00              0.00             0.00          0.00          0.00
56     Insurance - Transp.          28,116.92          0.00   XXXXX                 0.00               0.00            0.00              0.00       28,116.92           0.00          0.00
59     Purchase - Rebuild Bus      125,213.76          0.00           0.00          0.00               0.00            0.00              0.00       77,400.00           0.00    47,813.76
60     Facilities                  728,885.27          0.00   XXXXX                 0.00         165,277.04     51,779.60          71,714.77       440,113.86           0.00          0.00
73     Printing                    577,378.32          0.00           0.00          0.00         189,036.06     60,635.14        121,292.48        205,795.36        619.28           0.00
75     Motor Pool                  104,575.14          0.00           0.00          0.00               0.00            0.00        25,905.10        78,649.38          20.66          0.00
83     Debt Service - Interest           0.00          0.00   XXXXX           XXXXX           XXXXX           XXXXX             XXXXX                     0.00   XXXXX          XXXXX
84     Debt Service - Principal          0.00          0.00   XXXXX           XXXXX           XXXXX           XXXXX             XXXXX                     0.00   XXXXX          XXXXX
98     General Support          24,714,108.92          0.00           0.00 1,651,047.61       10,478,807.15  2,633,804.74      1,549,969.13      7,594,344.39    604,832.39    201,303.51
99     Transfers                         0.00          0.00           0.00    XXXXX           XXXXX           XXXXX             XXXXX             XXXXX          XXXXX          XXXXX

       TOTALS                  41,489,440.99          0.00          0.00 4,143,474.28       16,276,648.70      5,125,739.67    2,629,173.49     12,253,636.51    811,651.07    249,117.27
PROGRAM 01 - ESD CORE SERVICES                                                                       OBJECTS OF EXPENDITURE
                                                  Debit         Credit          Cert.        Class.         Employee        Supplies &        Contract                    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             86,099.25                 XXXXX           XXXXX        XXXXX            XXXXX                5,339.46      54,566.72     26,193.07
12    Superintendent's Office       539,149.15                 XXXXX          197,781.40       135,392.84      51,106.80         30,046.58     107,315.15     17,506.38
13    Business Office               851,786.66                 XXXXX                           492,422.22     117,856.87         51,474.83     184,211.92      5,820.82
14    Financial Services             52,884.29                 XXXXX                            41,282.40        7,243.08           173.80        2,808.25     1,376.76
15    Human Resources               600,662.89                 XXXXX                           392,730.28     100,784.20         21,856.77      82,603.88      2,687.76
16    Regional Committee             16,389.40                 XXXXX                                                                477.50      15,911.90
17    Public Information            213,284.49                 XXXXX                           162,661.25      32,050.56          2,214.50      10,434.95      5,923.23
22    Curriculum Support            233,934.11                 XXXXX           66,080.59       105,469.43      27,828.41          2,907.55      23,870.00      7,778.13
23    Certification                   3,266.34                 XXXXX                                                              2,130.79          744.54       391.01
60    Facilities                    728,885.27                 XXXXX                           165,277.04      51,779.60         71,714.77     440,113.86
73    Printing                      577,378.32                                                 189,036.06      60,635.14       121,292.48      205,795.36       619.28
75    Motor Pool                    104,575.14                                                                                   25,905.10      78,649.38        20.66
83    Debt Service - Interest             0.00                 XXXXX            XXXXX       XXXXX            XXXXX            XXXXX                          XXXXX        XXXXX
84    Debt Service - Principal            0.00                 XXXXX            XXXXX       XXXXX            XXXXX            XXXXX                          XXXXX        XXXXX
98    General Support                     0.00
99    Transfers                           0.00                                 XXXXX        XXXXX               XXXXX           XXXXX          XXXXX         XXXXX        XXXXX
      TOTALS                      4,008,295.31          0.00          0.00    263,861.99     1,684,271.52        449,284.66      335,534.13   1,207,025.91    68,317.10       0.00


PROGRAM 10 - INSTRUCTIONAL RESOURCES                                                                   OBJECTS OF EXPENDITURE
                                                  Debit         Credit          Cert.        Class.           Employee        Supplies &      Contract                    Capital
          ACTIVITY                   Total       Transfer      Transfer        Salaries     Salaries           Benefits        Materials      Services       Travel       Outlay
                                                    (0)           (1)            (2)          (3)                (4)             (5)            (7)           (8)          (9)
21    Staff Development                  0.00                  XXXXX
27    Direct Instruction                 0.00                  XXXXX
60    Facilities                         0.00                  XXXXX
83    Debt Service - Interest            0.00                  XXXXX            XXXXX       XXXXX               XXXXX           XXXXX                        XXXXX        XXXXX
98    General Support              388,971.77                  XXXXX                          183,117.14          45,137.76       53,866.29    104,093.92      2,756.66
99    Transfers                          0.00                                   XXXXX       XXXXX               XXXXX           XXXXX          XXXXX         XXXXX        XXXXX
      TOTALS                       388,971.77           0.00          0.00          0.00      183,117.14          45,137.76       53,866.29    104,093.92      2,756.66       0.00


PROGRAM 12 - SPECIAL EDUCATION                                                                       OBJECTS OF EXPENDITURE
                                                  Debit         Credit          Cert.        Class.         Employee        Supplies &         Contract                   Capital
          ACTIVITY                   Total       Transfer      Transfer        Salaries     Salaries         Benefits        Materials         Services      Travel       Outlay
                                                    (0)           (1)            (2)          (3)               (4)            (5)                (7)          (8)         (9)
21    Staff Development              71,866.89                 XXXXX                                                                353.46       70,149.67     1,363.76
27    Direct Instruction          6,220,942.07                 XXXXX         1,982,623.30    1,597,754.76    1,223,280.83       76,534.36     1,324,771.12    15,977.70
60    Facilities                          0.00                 XXXXX
83    Debt Service - Interest             0.00                 XXXXX          XXXXX         XXXXX              XXXXX            XXXXX                        XXXXX        XXXXX
98    General Support             3,870,505.28                 XXXXX       1,515,955.23        646,653.83        476,679.25      122,960.34     961,008.11   147,248.52
99    Transfers                           0.00                                XXXXX         XXXXX              XXXXX            XXXXX          XXXXX         XXXXX        XXXXX
      TOTALS                     10,163,314.24          0.00          0.00 3,498,578.53      2,244,408.59      1,699,960.08      199,848.16   2,355,928.90   164,589.98       0.00
PROGRAM 16 - STAFF DEVELOPMENT                                                                   OBJECTS OF EXPENDITURE
                                                 Debit         Credit        Cert.       Class.         Employee        Supplies &         Contract                   Capital
           ACTIVITY                 Total       Transfer      Transfer      Salaries    Salaries         Benefits        Materials         Services      Travel       Outlay
                                                   (0)           (1)          (2)         (3)              (4)             (5)                (7)          (8)         (9)
21     Staff Development          550,219.99                  XXXXX          1,338.00      196,191.04      37,316.77        37,574.99       257,452.71    20,346.48
27     Direct Instruction               0.00                  XXXXX
60     Facilities                       0.00                  XXXXX
83     Debt Service - Interest          0.00                  XXXXX         XXXXX       XXXXX               XXXXX           XXXXX                            XXXXX    XXXXX
98     General Support            335,172.73                  XXXXX                        99,094.07          27,288.89       85,634.27    117,942.50      5,213.00
99     Transfers                        0.00                                XXXXX       XXXXX               XXXXX           XXXXX          XXXXX         XXXXX        XXXXX
       TOTALS                     885,392.72           0.00          0.00    1,338.00     295,285.11          64,605.66      123,209.26    375,395.21     25,559.48       0.00


PROGRAM 18 - EDUCATIONAL TECHNOLOGY                                                              OBJECTS OF EXPENDITURE
                                                 Debit         Credit        Cert.       Class.         Employee        Supplies &         Contract                   Capital
           ACTIVITY                 Total       Transfer      Transfer      Salaries    Salaries         Benefits        Materials         Services      Travel       Outlay
                                                   (0)           (1)          (2)         (3)              (4)             (5)                (7)          (8)         (9)
21     Staff Development          437,317.11                  XXXXX                        183,146.95      40,486.03       177,906.71        23,384.23    12,393.19
27     Direct Instruction         231,769.43                  XXXXX                                                                         231,769.43
60     Facilities                       0.00                  XXXXX
83     Debt Service - Interest          0.00                  XXXXX         XXXXX       XXXXX               XXXXX           XXXXX                        XXXXX        XXXXX
98     General Support             60,919.07                  XXXXX                        19,518.80           4,614.19       11,550.87     22,310.53      2,924.68
99     Transfers                        0.00                                XXXXX       XXXXX               XXXXX           XXXXX          XXXXX         XXXXX        XXXXX
       TOTALS                     730,005.61           0.00          0.00       0.00      202,665.75          45,100.22      189,457.58    277,464.19     15,317.87       0.00


PROGRAM 19 - K–20                                                                                  OBJECTS OF EXPENDITURE
                                                 Debit         Credit        Cert.       Class.           Employee        Supplies &       Contract                   Capital
           ACTIVITY                 Total       Transfer      Transfer      Salaries    Salaries           Benefits        Materials       Services      Travel       Outlay
                                                   (0)           (1)          (2)         (3)                (4)             (5)             (7)          (8)          (9)
21     Staff Development                0.00                  XXXXX
27     Direct Instruction               0.00                  XXXXX
60     Facilities                       0.00                  XXXXX
83     Debt Service-Interest            0.00                  XXXXX         XXXXX       XXXXX               XXXXX           XXXXX                            XXXXX    XXXXX
98     General Support            164,935.18                  XXXXX                       122,878.03          28,365.42        4,040.88      6,862.23      2,788.62
99     Transfers                        0.00                                XXXXX       XXXXX               XXXXX           XXXXX          XXXXX         XXXXX        XXXXX
       TOTALS                     164,935.18           0.00          0.00       0.00      122,878.03          28,365.42        4,040.88      6,862.23      2,788.62       0.00


PROGRAM 20 - SAFE AND DRUG-FREE SCHOOLS                                                            OBJECTS OF EXPENDITURE
                                                 Debit         Credit        Cert.       Class.           Employee        Supplies &       Contract                   Capital
           ACTIVITY                 Total       Transfer      Transfer      Salaries    Salaries           Benefits        Materials       Services      Travel       Outlay
                                                   (0)           (1)          (2)         (3)                (4)             (5)             (7)          (8)          (9)
21     Staff Development                 0.00                 XXXXX
27     Direct Instruction        1,076,699.57                 XXXXX                        509,738.25        155,742.59         2,120.83   400,071.27      9,026.63
60     Facilities                        0.00                 XXXXX
83     Debt Service - Interest           0.00                 XXXXX         XXXXX       XXXXX               XXXXX           XXXXX                        XXXXX        XXXXX
98     General Support             409,070.87                 XXXXX                       203,044.49          49,734.38       30,223.23     91,553.98     34,514.79
99     Transfers                         0.00                               XXXXX       XXXXX               XXXXX           XXXXX          XXXXX         XXXXX        XXXXX
       TOTALS                    1,485,770.44          0.00          0.00       0.00      712,782.74         205,476.97       32,344.06    491,625.25     43,541.42       0.00
PROGRAM 22 - TRAFFIC SAFETY                                                                        OBJECTS OF EXPENDITURE
                                                 Debit         Credit        Cert.       Class.           Employee        Supplies &       Contract                   Capital
           ACTIVITY                 Total       Transfer      Transfer      Salaries    Salaries           Benefits        Materials       Services      Travel       Outlay
                                                   (0)           (1)          (2)         (3)                (4)             (5)             (7)          (8)          (9)
21     Staff Development                0.00                  XXXXX
27     Direct Instruction         154,034.55                  XXXXX         71,091.50       32,630.38         14,390.44         6,496.66     29,425.57
60     Facilities                       0.00                  XXXXX
83     Debt Service - Interest          0.00                  XXXXX         XXXXX       XXXXX               XXXXX           XXXXX                        XXXXX        XXXXX
98     General Support                  0.00                  XXXXX
99     Transfers                        0.00                                XXXXX       XXXXX               XXXXX           XXXXX          XXXXX         XXXXX        XXXXX
       TOTALS                     154,034.55           0.00          0.00   71,091.50      32,630.38          14,390.44        6,496.66     29,425.57         0.00        0.00


PROGRAM 24 - MATH AND SCIENCES                                                                   OBJECTS OF EXPENDITURE
                                                 Debit         Credit        Cert.       Class.         Employee        Supplies &         Contract                   Capital
           ACTIVITY                 Total       Transfer      Transfer      Salaries    Salaries         Benefits        Materials         Services      Travel       Outlay
                                                   (0)           (1)          (2)         (3)              (4)             (5)                (7)          (8)         (9)
21     Staff Development           320,119.63                 XXXXX                         84,469.27      11,109.99       175,994.41        39,588.07     8,957.89
27     Direct Instruction          216,426.09                 XXXXX                        126,443.95      23,989.77         9,630.58        38,466.38    17,895.41
60     Facilities                        0.00                 XXXXX
83     Debt Service - Interest           0.00                 XXXXX         XXXXX       XXXXX               XXXXX           XXXXX                        XXXXX        XXXXX
98     General Support             728,963.60                 XXXXX                       323,040.39          91,925.39       49,851.25    248,113.84     16,032.73
99     Transfers                         0.00                               XXXXX       XXXXX               XXXXX           XXXXX          XXXXX         XXXXX        XXXXX
       TOTALS                    1,265,509.32          0.00          0.00       0.00      533,953.61         127,025.15      235,476.24    326,168.29     42,886.03       0.00


PROGRAM 25 - COMMUNICATION, READING AND WRITING                                                    OBJECTS OF EXPENDITURE
                                         Debit                 Credit        Cert.       Class.           Employee        Supplies &       Contract                   Capital
          ACTIVITY            Total     Transfer              Transfer      Salaries    Salaries           Benefits        Materials       Services      Travel       Outlay
                                           (0)                   (1)          (2)         (3)                (4)             (5)             (7)          (8)          (9)
21    Staff Development            0.00                       XXXXX
27    Direct Instruction           0.00                       XXXXX
60    Facilities                   0.00                       XXXXX
83    Debt Service - Interest      0.00                       XXXXX         XXXXX       XXXXX               XXXXX           XXXXX                        XXXXX        XXXXX
98    General Support              0.00                       XXXXX
99    Transfers                    0.00                                     XXXXX       XXXXX               XXXXX           XXXXX          XXXXX         XXXXX        XXXXX
      TOTALS                       0.00        0.00                  0.00       0.00               0.00             0.00            0.00        0.00          0.00        0.00


PROGRAM 26 - ART                                                                                   OBJECTS OF EXPENDITURE
                                                 Debit         Credit        Cert.       Class.           Employee        Supplies &       Contract                   Capital
           ACTIVITY                 Total       Transfer      Transfer      Salaries    Salaries           Benefits        Materials       Services      Travel       Outlay
                                                   (0)           (1)          (2)         (3)                (4)             (5)             (7)          (8)          (9)
21     Staff Development                0.00                  XXXXX
27     Direct Instruction               0.00                  XXXXX
60     Facilities                       0.00                  XXXXX
83     Debt Service - Interest          0.00                  XXXXX         XXXXX       XXXXX               XXXXX           XXXXX                        XXXXX        XXXXX
98     General Support                  0.00                  XXXXX
99     Transfers                        0.00                                XXXXX       XXXXX               XXXXX           XXXXX          XXXXX         XXXXX        XXXXX
       TOTALS                           0.00           0.00          0.00       0.00               0.00             0.00            0.00        0.00          0.00        0.00
PROGRAM 27 - SOCIAL STUDIES                                                                      OBJECTS OF EXPENDITURE
                                               Debit         Credit        Cert.       Class.           Employee        Supplies &       Contract                  Capital
           ACTIVITY               Total       Transfer      Transfer      Salaries    Salaries           Benefits        Materials       Services     Travel       Outlay
                                                 (0)           (1)          (2)         (3)                (4)             (5)             (7)         (8)          (9)
21     Staff Development               0.00                 XXXXX
27     Direct Instruction        248,395.66                 XXXXX             61.12       60,800.74          5,834.68        34,390.12   144,588.28     2,720.72
60     Facilities                      0.00                 XXXXX
83     Debt Service - Interest         0.00                 XXXXX         XXXXX       XXXXX               XXXXX           XXXXX                       XXXXX        XXXXX
98     General Support           101,950.29                 XXXXX                        56,757.48          15,269.12        9,766.64     16,242.44     3,914.61
99     Transfers                       0.00                               XXXXX       XXXXX               XXXXX           XXXXX          XXXXX        XXXXX        XXXXX
       TOTALS                    350,345.95          0.00          0.00      61.12      117,558.22          21,103.80       44,156.76    160,830.72     6,635.33       0.00


PROGRAM 28 - ENVIRONMENTAL EDUCATION                                                             OBJECTS OF EXPENDITURE
                                               Debit         Credit        Cert.       Class.           Employee        Supplies &       Contract                  Capital
           ACTIVITY               Total       Transfer      Transfer      Salaries    Salaries           Benefits        Materials       Services     Travel       Outlay
                                                 (0)           (1)          (2)         (3)                (4)             (5)             (7)         (8)          (9)
21     Staff Development               0.00                 XXXXX
27     Direct Instruction              0.00                 XXXXX
60     Facilities                      0.00                 XXXXX
83     Debt Service - Interest         0.00                 XXXXX         XXXXX       XXXXX               XXXXX           XXXXX                       XXXXX        XXXXX
98     General Support                 0.00                 XXXXX
99     Transfers                       0.00                               XXXXX       XXXXX               XXXXX           XXXXX          XXXXX        XXXXX        XXXXX
       TOTALS                          0.00          0.00          0.00       0.00               0.00             0.00            0.00        0.00         0.00        0.00


PROGRAM 30 - HIGHLY CAPABLE                                                                      OBJECTS OF EXPENDITURE
                                               Debit         Credit        Cert.       Class.           Employee        Supplies &       Contract                  Capital
           ACTIVITY               Total       Transfer      Transfer      Salaries    Salaries           Benefits        Materials       Services     Travel       Outlay
                                                 (0)           (1)          (2)         (3)                (4)             (5)             (7)         (8)          (9)
21     Staff Development               0.00                 XXXXX
27     Direct Instruction              0.00                 XXXXX
60     Facilities                      0.00                 XXXXX
83     Debt Service - Interest         0.00                 XXXXX         XXXXX       XXXXX               XXXXX           XXXXX                       XXXXX        XXXXX
98     General Support                 0.00                 XXXXX
99     Transfers                       0.00                               XXXXX       XXXXX               XXXXX           XXXXX          XXXXX        XXXXX        XXXXX
       TOTALS                          0.00          0.00          0.00       0.00               0.00             0.00            0.00        0.00         0.00        0.00


PROGRAM 32 - VOCATIONAL                                                                          OBJECTS OF EXPENDITURE
                                               Debit         Credit        Cert.       Class.           Employee        Supplies &       Contract                  Capital
           ACTIVITY               Total       Transfer      Transfer      Salaries    Salaries           Benefits        Materials       Services     Travel       Outlay
                                                 (0)           (1)          (2)         (3)                (4)             (5)             (7)         (8)          (9)
21     Staff Development               0.00                 XXXXX
27     Direct Instruction              0.00                 XXXXX
60     Facilities                      0.00                 XXXXX
83     Debt Service - Interest         0.00                 XXXXX         XXXXX       XXXXX               XXXXX           XXXXX                       XXXXX        XXXXX
98     General Support           223,526.66                 XXXXX         60,027.28     114,447.57          41,051.81                      8,000.00
99     Transfers                       0.00                               XXXXX       XXXXX               XXXXX           XXXXX          XXXXX        XXXXX        XXXXX
       TOTALS                    223,526.66          0.00          0.00   60,027.28     114,447.57          41,051.81             0.00     8,000.00        0.00        0.00
PROGRAM 34 - EARLY CHILDHOOD                                                                        OBJECTS OF EXPENDITURE
                                                 Debit         Credit         Cert.       Class.           Employee        Supplies &       Contract                      Capital
           ACTIVITY                 Total       Transfer      Transfer       Salaries    Salaries           Benefits        Materials       Services      Travel          Outlay
                                                   (0)           (1)           (2)         (3)                (4)             (5)             (7)          (8)             (9)
21     Staff Development                 0.00                 XXXXX
27     Direct Instruction          353,125.66                 XXXXX          31,381.20      174,676.88         97,541.04        20,855.74     25,313.76     3,357.04
60     Facilities                        0.00                 XXXXX
83     Debt Service - Interest           0.00                 XXXXX          XXXXX       XXXXX               XXXXX           XXXXX                        XXXXX           XXXXX
98     General Support             844,143.16                 XXXXX          75,025.10     373,821.56         130,938.47       55,178.88    179,867.40     29,311.75
99     Transfers                         0.00                                XXXXX       XXXXX               XXXXX           XXXXX          XXXXX         XXXXX           XXXXX
       TOTALS                    1,197,268.82          0.00          0.00   106,406.30     548,498.44         228,479.51       76,034.62    205,181.16     32,668.79          0.00


PROGRAM 36 - MIGRANT EDUCATION                                                                      OBJECTS OF EXPENDITURE
                                                 Debit         Credit         Cert.       Class.           Employee        Supplies &       Contract                      Capital
           ACTIVITY                 Total       Transfer      Transfer       Salaries    Salaries           Benefits        Materials       Services      Travel          Outlay
                                                   (0)           (1)           (2)         (3)                (4)             (5)             (7)          (8)             (9)
21     Staff Development                0.00                  XXXXX
27     Direct Instruction               0.00                  XXXXX
60     Facilities                       0.00                  XXXXX
83     Debt Service - Interest          0.00                  XXXXX          XXXXX       XXXXX               XXXXX           XXXXX                        XXXXX           XXXXX
98     General Support             86,518.17                  XXXXX             40.00       63,965.18          12,908.81        1,032.42      2,195.20      6,376.56
99     Transfers                        0.00                                 XXXXX       XXXXX               XXXXX           XXXXX          XXXXX         XXXXX           XXXXX
       TOTALS                      86,518.17           0.00          0.00       40.00       63,965.18          12,908.81        1,032.42      2,195.20      6,376.56          0.00


PROGRAM 38 - ALTERNATIVE LEARNING EXPERIENCE                                                        OBJECTS OF EXPENDITURE
                                           Debit               Credit         Cert.       Class.           Employee        Supplies &       Contract                      Capital
          ACTIVITY              Total     Transfer            Transfer       Salaries    Salaries           Benefits        Materials       Services      Travel          Outlay
                                             (0)                 (1)           (2)         (3)                (4)             (5)             (7)          (8)             (9)
21    Staff Development              0.00                     XXXXX
27    Direct Instruction      266,241.59                      XXXXX         142,069.56       26,752.39         48,106.59         1,280.69     48,029.12            3.24
60    Facilities                     0.00                     XXXXX
83    Debt Service - Interest        0.00                     XXXXX          XXXXX       XXXXX               XXXXX           XXXXX                        XXXXX           XXXXX
98    General Support         313,319.56                      XXXXX                        177,633.78          54,354.08       18,108.68     55,532.91      7,690.11
99    Transfers                      0.00                                    XXXXX       XXXXX               XXXXX           XXXXX          XXXXX         XXXXX           XXXXX
      TOTALS                  579,561.15         0.00                0.00   142,069.56     204,386.17         102,460.67       19,389.37    103,562.03      7,693.35          0.00


PROGRAM 40 - STUDENT ASSESSMENT                                                                     OBJECTS OF EXPENDITURE
                                                 Debit         Credit         Cert.       Class.           Employee        Supplies &       Contract                      Capital
           ACTIVITY                 Total       Transfer      Transfer       Salaries    Salaries           Benefits        Materials       Services      Travel          Outlay
                                                   (0)           (1)           (2)         (3)                (4)             (5)             (7)          (8)             (9)
21     Staff Development                0.00                  XXXXX
27     Direct Instruction               0.00                  XXXXX
60     Facilities                       0.00                  XXXXX
83     Debt Service - Interest          0.00                  XXXXX          XXXXX       XXXXX               XXXXX           XXXXX                        XXXXX           XXXXX
98     General Support                  0.00                  XXXXX
99     Transfers                        0.00                                 XXXXX       XXXXX               XXXXX           XXXXX          XXXXX         XXXXX           XXXXX
       TOTALS                           0.00           0.00          0.00        0.00               0.00             0.00            0.00        0.00          0.00           0.00
PROGRAM 42 - STATE INSTITUTIONS                                                                OBJECTS OF EXPENDITURE
                                              Debit         Credit        Cert.      Class.           Employee        Supplies &       Contract                    Capital
           ACTIVITY              Total       Transfer      Transfer      Salaries   Salaries           Benefits        Materials       Services       Travel       Outlay
                                                (0)           (1)          (2)        (3)                (4)             (5)             (7)           (8)          (9)
21     Staff Development              0.00                 XXXXX
27     Direct Instruction             0.00                 XXXXX
60     Facilities                     0.00                 XXXXX
83     Debt Service - Interest        0.00                 XXXXX         XXXXX      XXXXX               XXXXX           XXXXX                         XXXXX        XXXXX
98     General Support                0.00                 XXXXX
99     Transfers                      0.00                               XXXXX      XXXXX               XXXXX           XXXXX          XXXXX          XXXXX        XXXXX
       TOTALS                         0.00          0.00          0.00       0.00              0.00             0.00            0.00        0.00           0.00        0.00


PROGRAM 46 - HEALTH EDUCATION                                                                  OBJECTS OF EXPENDITURE
                                              Debit         Credit        Cert.      Class.           Employee        Supplies &       Contract                    Capital
           ACTIVITY              Total       Transfer      Transfer      Salaries   Salaries           Benefits        Materials       Services       Travel       Outlay
                                                (0)           (1)          (2)        (3)                (4)             (5)             (7)           (8)          (9)
21     Staff Development              0.00                 XXXXX
27     Direct Instruction             0.00                 XXXXX
60     Facilities                     0.00                 XXXXX
83     Debt Service - Interest        0.00                 XXXXX         XXXXX      XXXXX               XXXXX           XXXXX                         XXXXX        XXXXX
98     General Support           45,393.04                 XXXXX                       29,784.68           6,866.61        4,029.03      3,721.25        991.47
99     Transfers                      0.00                               XXXXX      XXXXX               XXXXX           XXXXX          XXXXX          XXXXX        XXXXX
       TOTALS                    45,393.04          0.00          0.00       0.00      29,784.68           6,866.61        4,029.03      3,721.25        991.47        0.00


PROGRAM 48 - PROFESSIONAL DEVELOPMENT CENTERS                                                OBJECTS OF EXPENDITURE
                                          Debit             Credit        Cert.      Class.         Employee        Supplies &         Contract                    Capital
          ACTIVITY             Total     Transfer          Transfer      Salaries   Salaries         Benefits        Materials         Services       Travel       Outlay
                                            (0)               (1)          (2)        (3)              (4)             (5)               (7)           (8)          (9)
21    Staff Development       56,588.09                    XXXXX                        36,430.62      10,192.49            612.32        8,061.06      1,291.60
27    Direct Instruction            0.00                   XXXXX
60    Facilities                    0.00                   XXXXX
83    Debt Service - Interest       0.00                   XXXXX         XXXXX      XXXXX               XXXXX           XXXXX                         XXXXX        XXXXX
98    General Support            499.79                    XXXXX                          426.16              73.63
99    Transfers                     0.00                                 XXXXX      XXXXX               XXXXX           XXXXX          XXXXX          XXXXX        XXXXX
      TOTALS                  57,087.88         0.00              0.00       0.00      36,856.78          10,266.12         612.32       8,061.06       1,291.60       0.00


PROGRAM 59 - OTHER INSTRUCTIONAL SUPPORT PROGRAMS                                             OBJECTS OF EXPENDITURE
                                             Debit          Credit        Cert.      Class.          Employee        Supplies &        Contract                    Capital
          ACTIVITY                Total     Transfer       Transfer      Salaries   Salaries          Benefits        Materials        Services       Travel       Outlay
                                               (0)            (1)          (2)        (3)               (4)             (5)               (7)          (8)          (9)
21    Staff Development           3,121.35                 XXXXX                          1,547.91          307.07                           972.87       293.50
27    Direct Instruction        507,877.56                 XXXXX                                                                        507,877.56
60    Facilities                       0.00                XXXXX
83    Debt Service - Interest          0.00                XXXXX         XXXXX      XXXXX               XXXXX           XXXXX                         XXXXX        XXXXX
98    General Support           834,988.91                 XXXXX                      359,432.31          86,307.72       25,760.37    324,805.21      38,683.30
99    Transfers                        0.00                              XXXXX      XXXXX               XXXXX           XXXXX          XXXXX          XXXXX        XXXXX
      TOTALS                  1,345,987.82         0.00           0.00       0.00     360,980.22          86,614.79       25,760.37    833,655.64      38,976.80       0.00
PROGRAM 62 - ADULT JOB TRAINING                                                                   OBJECTS OF EXPENDITURE
                                                 Debit         Credit        Cert.      Class.           Employee        Supplies &      Contract                     Capital
           ACTIVITY                 Total       Transfer      Transfer      Salaries   Salaries           Benefits        Materials      Services       Travel        Outlay
                                                   (0)           (1)          (2)        (3)                (4)             (5)            (7)           (8)           (9)
60     Facilities                        0.00                 XXXXX
83     Debt Service - Interest           0.00                 XXXXX         XXXXX      XXXXX               XXXXX           XXXXX                        XXXXX         XXXXX
98     General Support           6,707,382.44                 XXXXX                     3,335,637.56        548,331.77      396,675.81   2,378,306.98    48,430.32
99     Transfers                         0.00                               XXXXX      XXXXX               XXXXX           XXXXX          XXXXX         XXXXX         XXXXX
       TOTALS                    6,707,382.44          0.00          0.00       0.00    3,335,637.56        548,331.77      396,675.81   2,378,306.98    48,430.32        0.00


PROGRAM 64 - DATA PROCESSING                                                                      OBJECTS OF EXPENDITURE
                                                 Debit         Credit        Cert.      Class.           Employee        Supplies &      Contract                     Capital
           ACTIVITY                 Total       Transfer      Transfer      Salaries   Salaries           Benefits        Materials      Services       Travel        Outlay
                                                   (0)           (1)          (2)        (3)                (4)             (5)            (7)           (8)           (9)
60     Facilities                        0.00                 XXXXX
83     Debt Service - Interest           0.00                 XXXXX         XXXXX      XXXXX               XXXXX           XXXXX                        XXXXX         XXXXX
98     General Support           3,355,261.49                 XXXXX                     1,053,711.18        252,776.24      269,055.84   1,574,470.75    55,988.93   149,258.55
99     Transfers                         0.00                               XXXXX      XXXXX               XXXXX           XXXXX          XXXXX         XXXXX         XXXXX
       TOTALS                    3,355,261.49          0.00          0.00       0.00    1,053,711.18        252,776.24      269,055.84   1,574,470.75    55,988.93   149,258.55


PROGRAM 66 - RISK MANAGEMENT                                                                      OBJECTS OF EXPENDITURE
                                                 Debit         Credit        Cert.      Class.           Employee        Supplies &      Contract                     Capital
           ACTIVITY                 Total       Transfer      Transfer      Salaries   Salaries           Benefits        Materials      Services       Travel        Outlay
                                                   (0)           (1)          (2)        (3)                (4)             (5)            (7)           (8)           (9)
60     Facilities                        0.00                 XXXXX
83     Debt Service - Interest           0.00                 XXXXX         XXXXX      XXXXX               XXXXX           XXXXX                        XXXXX         XXXXX
98     General Support           1,064,050.24                 XXXXX                      571,118.62         124,971.76      102,130.56    224,514.89     30,581.03    10,733.38
99     Transfers                         0.00                               XXXXX      XXXXX               XXXXX           XXXXX          XXXXX         XXXXX         XXXXX
       TOTALS                    1,064,050.24          0.00          0.00       0.00     571,118.62         124,971.76      102,130.56    224,514.89     30,581.03    10,733.38


PROGRAM 68 - PUBLIC COMMUNICATIONS                                                                OBJECTS OF EXPENDITURE
                                                 Debit         Credit        Cert.      Class.           Employee        Supplies &      Contract                     Capital
           ACTIVITY                 Total       Transfer      Transfer      Salaries   Salaries           Benefits        Materials      Services       Travel        Outlay
                                                   (0)           (1)          (2)        (3)                (4)             (5)            (7)           (8)           (9)
60     Facilities                       0.00                  XXXXX
83     Debt Service - Interest          0.00                  XXXXX         XXXXX      XXXXX               XXXXX           XXXXX                        XXXXX         XXXXX
98     General Support            385,894.93                  XXXXX                      224,255.68          63,847.47       38,537.63     49,890.60      9,363.55
99     Transfers                        0.00                                XXXXX      XXXXX               XXXXX           XXXXX          XXXXX         XXXXX         XXXXX
       TOTALS                     385,894.93           0.00          0.00       0.00     224,255.68          63,847.47       38,537.63     49,890.60      9,363.55        0.00
PROGRAM 70 - TRANSPORTATION                                                                    OBJECTS OF EXPENDITURE
                                                Debit         Credit        Cert.      Class.         Employee        Supplies &         Contract                   Capital
          ACTIVITY                 Total       Transfer      Transfer      Salaries   Salaries         Benefits        Materials         Services      Travel       Outlay
                                                  (0)           (1)          (2)        (3)              (4)             (5)                (7)          (8)         (9)
51    Transportation, Super.      596,285.64                 XXXXX                       313,355.06      68,958.70        53,260.37       118,936.74    41,774.77
52    Operating Buses           1,173,170.08                 XXXXX                       725,933.51     293,264.29       130,388.64        20,830.22     2,753.42
53    Maintenance of Buses        129,505.12                 XXXXX                        43,698.32      12,128.99        16,270.35        57,061.23       346.23
54    Garage - Oper. & Maint.           0.00                 XXXXX
55    Payments In-lieu Trans            0.00                 XXXXX
56    Insurance - Transp.          28,116.92                 XXXXX                                                                         28,116.92
59    Purchase - Rebuild Bus            0.00                 XXXXX
60    Facilities                        0.00                 XXXXX
83    Debt Service - Interest           0.00                 XXXXX         XXXXX      XXXXX               XXXXX           XXXXX                        XXXXX        XXXXX
99    Transfers                         0.00                               XXXXX      XXXXX               XXXXX           XXXXX          XXXXX         XXXXX        XXXXX
      TOTALS                    1,927,077.76          0.00          0.00       0.00    1,082,986.89        374,351.98      199,919.36    224,945.11     44,874.42       0.00


PROGRAM 72 - ENVIRONMENTAL COMPLIANCE                                                            OBJECTS OF EXPENDITURE
                                                Debit         Credit        Cert.      Class.           Employee        Supplies &       Contract                   Capital
          ACTIVITY                 Total       Transfer      Transfer      Salaries   Salaries           Benefits        Materials       Services      Travel       Outlay
                                                  (0)           (1)          (2)        (3)                (4)             (5)             (7)          (8)          (9)
60    Facilities                       0.00                  XXXXX
83    Debt Service - Interest          0.00                  XXXXX         XXXXX      XXXXX               XXXXX           XXXXX                        XXXXX        XXXXX
98    General Support                  0.00                  XXXXX
99    Transfers                        0.00                                XXXXX      XXXXX               XXXXX           XXXXX          XXXXX         XXXXX        XXXXX
      TOTALS                           0.00           0.00          0.00       0.00              0.00             0.00            0.00        0.00          0.00        0.00


PROGRAM 73 - NURSING SERVICES                                                                    OBJECTS OF EXPENDITURE
                                                Debit         Credit        Cert.      Class.           Employee        Supplies &       Contract                   Capital
          ACTIVITY                 Total       Transfer      Transfer      Salaries   Salaries           Benefits        Materials       Services      Travel       Outlay
                                                  (0)           (1)          (2)        (3)                (4)             (5)             (7)          (8)          (9)
21    Staff Development                0.00                  XXXXX
27    Direct Instruction               0.00                  XXXXX
60    Facilities                       0.00                  XXXXX
83    Debt Service - Interest          0.00                  XXXXX         XXXXX      XXXXX               XXXXX           XXXXX                        XXXXX        XXXXX
98    General Support            531,159.33                  XXXXX                      369,198.58         100,359.63        4,101.80     40,526.56     16,972.76
99    Transfers                        0.00                                XXXXX      XXXXX               XXXXX           XXXXX          XXXXX         XXXXX        XXXXX
      TOTALS                     531,159.33           0.00          0.00       0.00     369,198.58         100,359.63        4,101.80     40,526.56     16,972.76       0.00


PROGRAM 74 - HUMAN RESOURCES                                                                     OBJECTS OF EXPENDITURE
                                                Debit         Credit        Cert.      Class.           Employee        Supplies &       Contract                   Capital
          ACTIVITY                 Total       Transfer      Transfer      Salaries   Salaries           Benefits        Materials       Services      Travel       Outlay
                                                  (0)           (1)          (2)        (3)                (4)             (5)             (7)          (8)          (9)
60    Facilities                       0.00                  XXXXX
83    Debt Service - Interest          0.00                  XXXXX         XXXXX      XXXXX               XXXXX           XXXXX                        XXXXX        XXXXX
98    General Support            136,530.00                  XXXXX                       39,358.88          13,177.22       12,677.07     71,312.84         3.99
99    Transfers                        0.00                                XXXXX      XXXXX               XXXXX           XXXXX          XXXXX         XXXXX        XXXXX
      TOTALS                     136,530.00           0.00          0.00       0.00      39,358.88          13,177.22       12,677.07     71,312.84         3.99        0.00
PROGRAM 76 - EMPLOYMENT PROGRAMS                                                                  OBJECTS OF EXPENDITURE
                                                 Debit         Credit        Cert.      Class.           Employee        Supplies &       Contract                  Capital
           ACTIVITY                 Total       Transfer      Transfer      Salaries   Salaries           Benefits        Materials       Services     Travel       Outlay
                                                   (0)           (1)          (2)        (3)                (4)             (5)             (7)         (8)          (9)
60     Facilities                        0.00                 XXXXX
83     Debt Service - Interest           0.00                 XXXXX         XXXXX      XXXXX               XXXXX           XXXXX                       XXXXX        XXXXX
98     General Support           1,593,015.36                 XXXXX                      854,429.80         198,599.59      167,740.96    341,802.07    30,442.94
99     Transfers                         0.00                               XXXXX      XXXXX               XXXXX           XXXXX          XXXXX        XXXXX        XXXXX
       TOTALS                    1,593,015.36          0.00          0.00       0.00     854,429.80         198,599.59      167,740.96    341,802.07    30,442.94       0.00


PROGRAM 78 - FISCAL AGENT SERVICES                                                                OBJECTS OF EXPENDITURE
                                                 Debit         Credit        Cert.      Class.           Employee        Supplies &       Contract                  Capital
           ACTIVITY                 Total       Transfer      Transfer      Salaries   Salaries           Benefits        Materials       Services     Travel       Outlay
                                                   (0)           (1)          (2)        (3)                (4)             (5)             (7)         (8)          (9)
60     Facilities                       0.00                  XXXXX
83     Debt Service - Interest          0.00                  XXXXX         XXXXX      XXXXX               XXXXX           XXXXX                       XXXXX        XXXXX
98     General Support            818,368.96                  XXXXX                      353,398.78          85,802.67       38,637.15    280,662.60    18,556.18   41,311.58
99     Transfers                        0.00                                XXXXX      XXXXX               XXXXX           XXXXX          XXXXX        XXXXX        XXXXX
       TOTALS                     818,368.96           0.00          0.00       0.00     353,398.78          85,802.67       38,637.15    280,662.60    18,556.18   41,311.58


PROGRAM 80 - GROUP PURCHASING                                                                     OBJECTS OF EXPENDITURE
                                                 Debit         Credit        Cert.      Class.           Employee        Supplies &       Contract                  Capital
           ACTIVITY                 Total       Transfer      Transfer      Salaries   Salaries           Benefits        Materials       Services     Travel       Outlay
                                                   (0)           (1)          (2)        (3)                (4)             (5)             (7)         (8)          (9)
60     Facilities                       0.00                  XXXXX
83     Debt Service - Interest          0.00                  XXXXX         XXXXX      XXXXX               XXXXX           XXXXX                       XXXXX        XXXXX
98     General Support                  0.00                  XXXXX
99     Transfers                        0.00                                XXXXX      XXXXX               XXXXX           XXXXX          XXXXX        XXXXX        XXXXX
       TOTALS                           0.00           0.00          0.00       0.00              0.00             0.00            0.00        0.00         0.00        0.00


PROGRAM 82 - EQUIPMENT REPAIR                                                                     OBJECTS OF EXPENDITURE
                                                 Debit         Credit        Cert.      Class.           Employee        Supplies &       Contract                  Capital
           ACTIVITY                 Total       Transfer      Transfer      Salaries   Salaries           Benefits        Materials       Services     Travel       Outlay
                                                   (0)           (1)          (2)        (3)                (4)             (5)             (7)         (8)          (9)
60     Facilities                       0.00                  XXXXX
83     Debt Service - Interest          0.00                  XXXXX         XXXXX      XXXXX               XXXXX           XXXXX                       XXXXX        XXXXX
98     General Support                  0.00                  XXXXX
99     Transfers                        0.00                                XXXXX      XXXXX               XXXXX           XXXXX          XXXXX        XXXXX        XXXXX
       TOTALS                           0.00           0.00          0.00       0.00              0.00             0.00            0.00        0.00         0.00        0.00
PROGRAM 89 - OTHER NON INSTRUCTIONAL SUPPORT PROGRAMS                                           OBJECTS OF EXPENDITURE
                                             Debit       Credit            Cert.      Class.           Employee        Supplies &       Contract                   Capital
          ACTIVITY                Total     Transfer    Transfer          Salaries   Salaries           Benefits        Materials       Services      Travel       Outlay
                                               (0)         (1)              (2)        (3)                (4)             (5)             (7)          (8)          (9)
60    Facilities                       0.00             XXXXX
83    Debt Service - Interest          0.00             XXXXX             XXXXX      XXXXX               XXXXX           XXXXX                        XXXXX        XXXXX
98    General Support         1,713,568.09              XXXXX                          904,082.60         174,422.86       48,409.16    490,607.58     96,045.89
99    Transfers                        0.00                               XXXXX      XXXXX               XXXXX           XXXXX          XXXXX         XXXXX        XXXXX
      TOTALS                  1,713,568.09         0.00         0.00          0.00     904,082.60         174,422.86       48,409.16    490,607.58     96,045.89       0.00


PROGRAM 99 - TRANSPORTATION EQUIPMENT                                                           OBJECTS OF EXPENDITURE
                                               Debit         Credit        Cert.      Class.           Employee        Supplies &       Contract                   Capital
           ACTIVITY               Total       Transfer      Transfer      Salaries   Salaries           Benefits        Materials       Services      Travel       Outlay
                                                 (0)           (1)          (2)        (3)                (4)             (5)              (7)         (8)           (9)
59     Purchase - Rebuild Bus    125,213.76                                                                                               77,400.00                47,813.76
83     Debt Service - Interest         0.00                 XXXXX         XXXXX      XXXXX               XXXXX           XXXXX                        XXXXX        XXXXX
99     Transfers                       0.00                               XXXXX      XXXXX               XXXXX           XXXXX          XXXXX         XXXXX        XXXXX
       TOTALS                    125,213.76          0.00          0.00       0.00              0.00             0.00            0.00    77,400.00         0.00    47,813.76
                EDUCATIONAL SERVICE DISTRICT NO. 112
                 UNEMPLOYMENT COMPENSATION FUND
                           BALANCE SHEET
              FOR THE FISCAL YEAR ENDED AUGUST 31, 2005


ASSETS AND OTHER DEBITS
                                              Aug. 31, 2005
ASSETS:
Imprest Cash
Cash on Hand
Cash and Cash Equivalents                                   626.48
Warrants Outstanding
Accounts Receivable                                       41,766.63
Assessments Receivable-Long-Term
Reinsurance Receivable
Interest Receivable
Prepaid Items
Investments                                          1,687,055.05
Equipment
Accumulated Depreciation
TOTAL ASSETS                                         1,729,448.16


LIABILITIES AND FUND EQUITY
                                              Aug. 31, 2005
LIABILITIES:
Accounts Payable                                          88,476.40
Contracts Payable-Current
Notes Payable-Current
Accrued Interest Payable
Estimated Vacation Leave Payable
Estimated Sick Leave Payable
Claims Reserve-Current                                390,000.00
Claims Reserve-Prior Year                              97,500.00
IBNR-Current
IBNR-Prior Year
Notes Payable-Long-Term
Future L & I Assessments
Est. Unallocated Loss Adjust. Expenses                192,263.00
TOTAL LIABILITIES                                     768,239.40

FUND EQUITY:
Retained Earnings (Deficit)                           961,208.76
TOTAL FUND EQUITY                                     961,208.76

TOTAL LIABILITIES AND FUND EQUITY                    1,729,448.16




FORM SPI F-185 (Rev. 9/04)                      UNEMP - 1
                     EDUCATIONAL SERVICE DISTRICT NO. 112
                      UNEMPLOYMENT COMPENSATION FUND
               STATEMENT OF REVENUES, EXPENSES AND CHANGES IN
                       RETAINED EARNINGS/FUND BALANCE
                   FOR THE FISCAL YEAR ENDED AUGUST 31, 2005




                                                                            Aug. 31, 2005
OPERATING REVENUES:
Member Contributions                                                            592,251.38
Supplemental Member Assessments
Other Operating Revenue
TOTAL OPERATING REVENUES                                                        592,251.38

OPERATING EXPENSES:
Claims Paid on Current Losses                                                   276,035.57
Estimated Current Claims Reserves
Increase (Decrease) in Estimated Prior Year Claims Payable                       28,872.00
ESD Administration                                                              157,673.90
Professional Fees
Reinsurance Premiums
Labor & Industry Assessments                                                      2,349.57
Depreciation
Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses
Other Operating Expense
TOTAL OPERATING EXPENSES                                                        464,931.04

OPERATING INCOME:                                                               127,320.34

NONOPERATING REVENUES/(EXPENSES):
Investment Earnings                                                              37,218.39
Other Nonoperating Revenue
Interest Expense
Other Nonoperating Expense
Dividend Expense
TOTAL NONOPERATING REVENUES/(EXPENSES)                                           37,218.39

NET INCOME                                                                      164,538.73

Retained earnings -- September 1                                                796,670.03

Correction of prior year errors and other restatements as explained below

Retained earnings -- August 31                                                  961,208.76




FORM SPI F-185 (Rev. 9/04)                                                  UNEMP - 2
                         EDUCATIONAL SERVICE DISTRICT NO. 112
                          UNEMPLOYMENT COMPENSATION FUND
                               STATEMENT OF CASH FLOWS
                   INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
                       FOR THE FISCAL YEAR ENDED AUGUST 31, 2005


                                                                           Aug. 31, 2005
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash Received From Contributions and Supplemental Member Assessments          586,292.86
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                                                -280,905.40
Cash Paid for ESD Administration                                             -157,673.90
Cash Paid for Professional Services
Cash Paid for Reinsurance
Cash Paid for Labor & Industry Assessments                                     -2,349.57
Cash Paid for Other Operating Expense
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                              145,363.99

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                         0.00

CASH FLOWS FROM CAPITAL 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 FINANCING ACTIVITIES                            0.00

CASH FLOWS FROM INVESTING ACTIVITIES:
Interest Income Received From Investments                                      37,218.39
Purchases of Investment Securities
Proceeds From Sale(s) of Investment Securities
NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES                               37,218.39

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                          182,582.38

CASH AND CASH EQUIVALENTS AT SEPTEMBER 1                                    1,505,099.15

CASH AND CASH EQUIVALENTS AT AUGUST 31                                      1,687,681.53

FORM SPI F-185 (Rev. 9/04)                                     UNEMP - 3

                         EDUCATIONAL SERVICE DISTRICT NO. 112
                         UNEMPLOYMENT COMPENSATION FUND
                   RECONCILIATION OF OPERATING INCOME TO NET CASH
                          PROVIDED BY OPERATING ACTIVITIES
                       FOR THE FISCAL YEAR ENDED AUGUST 31, 2005




                                                                           Aug. 31, 2005


OPERATING INCOME (LOSS):                                                      127,320.34

ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES:
(Increase) Decrease in Accounts Receivable                                     -5,958.52
(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 Accumulated Depreciation
Increase (Decrease) in Accounts Payable                                        -4,869.83
Increase (Decrease) in Contracts Payable-Current
Increase (Decrease) in Estimated Vacation Leave Payable
Increase (Decrease) in Estimated Sick Leave Payable
Increase (Decrease) in Claims Reserve-Current                                  14,000.00
Increase (Decrease) in Claims Reserve-Prior Year                                3,500.00
Increase (Decrease) in IBNR-Current
Increase (Decrease) in IBNR-Prior Year
Increase (Decrease) in Future L & I Assessments
Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses          11,372.00
TOTAL ADJUSTMENTS                                                              18,043.65

NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                              145,363.99




FORM SPI F-185 (Rev. 9/04)                                     UNEMP - 4
                  EDUCATIONAL SERVICE DISTRICT NO. 112
                      WORKERS' COMPENSATION FUND
                             BALANCE SHEET
                FOR THE FISCAL YEAR ENDED AUGUST 31, 2005


ASSETS AND OTHER DEBITS
                                                      Aug. 31, 2005
ASSETS:
Imprest Cash
Cash on Hand
Cash and Cash Equivalents                                      627,986.36
Warrants Outstanding                                           -15,421.11
Accounts Receivable                                            182,839.53
Assesments Receivable-Long-Term
Reinsurance Receivable
Interest Receivable
Prepaid Items
Investments                                                  5,837,704.21
Equipment
Accumulated Depreciation
TOTAL ASSETS                                                 6,633,108.99


LIABILITIES AND FUND EQUITY

                                                      Aug. 31, 2005
LIABILITIES:
Accounts Payable                                               213,018.97
Contracts Payable-Current
Notes Payable-Current
Accrued Interest Payable
Estimated Vacation Leave Payable
Estimated Sick Leave Payable
Claims Reserve-Current                                         602,577.00
Claims Reserve-Prior Year                                      517,952.00
IBNR-Current                                                   555,430.00
IBNR-Prior Year                                                477,426.00
Notes Payable-Long-Term
Future L & I Assessments                                       445,535.00
Estimated Unallocated Loss Adjustment Expenses                 108,900.00
TOTAL LIABILITIES                                            2,920,838.97

FUND EQUITY:
Retained Earnings (Deficit)                                  3,712,270.02
TOTAL FUND EQUITY                                            3,712,270.02

TOTAL LIABILITIES AND FUND EQUITY                            6,633,108.99




FORM SPI F-185 (Rev. 9/04)                       WRKCOMP - 1
                     EDUCATIONAL SERVICE DISTRICT NO. 112
                        WORKERS' COMPENSATION FUND
               STATEMENT OF REVENUES, EXPENSES AND CHANGES IN
                       RETAINED EARNING /FUND BALANCE
                   FOR THE FISCAL YEAR ENDED AUGUST 31, 2005




                                                                            Aug. 31, 2005
OPERATING REVENUES:
Member Contributions                                                         3,291,587.43
Supplemental Member Assessments
Other Operating Revenue                                                             85.74
TOTAL OPERATING REVENUES                                                     3,291,673.17

OPERATING EXPENSES:
Claims Paid on Current Losses                                                1,118,162.02
Estimated Current Claims Reserves
Increase (Decrease) in Estimated Prior Year Claims Payable                     165,699.00
ESD Administration                                                             529,455.12
Professional Fees                                                                8,838.40
Reinsurance Premiums                                                           168,512.00
Labor & Industry Assessments                                                 1,284,829.13
Depreciation
Increase (Decrease) in Estimated Unallocated Loss Adjustment Expense
Other Operating Expense                                                      1,515,670.01
TOTAL OPERATING EXPENSES                                                     4,791,165.68

OPERATING INCOME:                                                            -1,499,492.51

NONOPERATING REVENUES/(EXPENSES):
Investment Earnings                                                            161,805.13
Other Nonoperating Revenue
Interest Expense
Other Nonoperating Expense
Dividend Expense
TOTAL NONOPERATING REVENUES/(EXPENSES)                                         161,805.13

NET INCOME                                                                   -1,337,687.38

Retained Earnings -- September 1                                             5,049,957.40

Correction of prior year errors and other restatements as explained below

Retained Earnings -- August 31                                               3,712,270.02




FORM SPI F-185 (Rev. 9/04)                                                  WRKCOMP - 2
                                EDUCATIONAL SERVICE DISTRICT NO. 112
                                    WORKERS' COMPENSATION FUND
                                      STATEMENT OF CASH FLOWS
                          INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
                              FOR THE FISCAL YEAR ENDED AUGUST 31, 2005


                                                                         Aug. 31, 2005
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash Received From Contributions and Supplemental Member Assessments          3,260,968.36
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                                             -1,143,850.90
Cash Paid for ESD Administration                                            -529,455.12
Cash Paid for Professional Services                                           -8,838.40
Cash Paid for Reinsurance                                                   -168,512.00
Cash Paid for Labor & Industry Assessments                                -1,284,829.13
Cash Paid for Other Operating Expense                                     -1,515,670.01
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                          -1,390,187.20

CASH FLOW FROM NONCAPITAL FINANCING ACTIVITIES:
Net Borrowings (Repayments) From Notes
Interest Paid on Notes
Operating Grants Received
NET CASH PROVIDED (USED) BY NONCAPITAL FINANCING ACTIVITIES                          0.00

CASH FLOWS FROMCAPITAL 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 FINANCING ACTIVITIES                             0.00

CASH FLOWS FROM INVESTING ACTIVITIES:
Interest Income Received From Investments                                      161,805.13
Purchases of Investment Securities
Proceeds From Sale(s) of Investment Securities
NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES                               161,805.13

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                      -1,228,382.07

CASH AND CASH EQUIVALENTS AT SEPTEMBER 1                                      7,694,072.64

CASH AND CASH EQUIVALENTS AT AUGUST 31                                        6,465,690.57



FORM SPI F-185 (Rev. 9/04)                            WRKCOMP - 3
                                  EDUCATIONAL SERVICE DISTRICT NO. 112
                                     WORKERS' COMPENSATION FUND
                             RECONCILIATION OF OPERATING INCOME TO NET CASH
                                    PROVIDED BY OPERATING ACTIVITIES
                                FOR THE FISCAL YEAR ENDED AUGUST 31, 2005


                                                                         Aug. 31, 2005


OPERATING INCOME (LOSS):                                                  -1,499,492.51

ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES:
(Increase) Decrease in Accounts Receivable                                      -30,704.81
(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 Accumulated Depreciation
Increase (Decrease) in Accounts Payable                                         -25,688.88
Increase (Decrease) in Contracts Payable-Current
Increase (Decrease) in Estimated Vacation Leave Payable
Increase (Decrease) in Estimated Sick Leave Payable
Increase (Decrease) in Claims Reserve-Current                                   195,868.00
Increase (Decrease) in Claims Reserve-Prior Year                                -77,481.00
Increase (Decrease) in IBNR-Current                                             110,149.00
Increase (Decrease) in IBNR-Prior Year                                         -174,478.00
Increase (Decrease) in Future L & I Assessments                                 113,841.00
Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses            -2,200.00
TOTAL ADJUSTMENTS                                                               109,305.31

NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES:                         -1,390,187.20




FORM SPI F-185 (Rev. 9/04)                                 WRKCOMP - 4
                                      EDUCATIONAL SERVICE DISTRICT NO. 112
                                                ENTERPRISE FUNDS
                                            COMBINED BALANCE SHEET
                                    FOR THE FISCAL YEAR ENDED AUGUST 31, 2005




ASSETS AND OTHER DEBITS                  Unemployment      Childcare        Risk        Workers' Comp   TOTALS
                                             Fund           Fund            Fund            Fund      Aug. 31, 2005
ASSETS:
Imprest Cash                                        0.00      5,300.00         0.00                0.00      5,300.00
Cash on Hand                                        0.00          0.00         0.00                0.00          0.00
Cash and Cash Equivalents                         626.48    595,856.73   118,339.87          627,986.36 1,342,809.44
Warrants Outstanding                                0.00   -337,579.91 -118,117.73           -15,421.11   -471,118.75
Accounts Receivable                            41,766.63     34,367.71    52,100.09          182,839.53    311,073.96
Assessments Receivable-Long-Term                    0.00          0.00         0.00                0.00          0.00
Reinsurance Receivable                              0.00          0.00         0.00                0.00          0.00
Interest Receivable                                 0.00          0.00         0.00                0.00          0.00
Prepaid Items                                       0.00          0.00         0.00                0.00          0.00
Investments                                 1,687,055.05     76,756.42 2,550,770.83        5,837,704.21 10,152,286.51
Equipment                                           0.00          0.00         0.00                0.00          0.00
Accumulated Depreciation                            0.00          0.00         0.00                0.00          0.00
TOTAL ASSETS                                1,729,448.16    374,700.95 2,603,093.06        6,633,108.99 11,340,351.16




LIABILITIES AND FUND EQUITY              Unemployment      Childcare        Risk        Workers' Comp   TOTALS
                                             Fund           Fund            Fund            Fund      Aug. 31, 2005
LIABILITIES:
Accounts Payable                              88,476.40     185,322.26      54,163.26        213,018.97     540,980.89
Contracts Payable-Current                          0.00           0.00           0.00              0.00           0.00
Notes Payable-Current                              0.00           0.00           0.00              0.00           0.00
Accrued Interest Payable                           0.00           0.00           0.00              0.00           0.00
Estimated Vacation Leave Payable                   0.00           0.00           0.00              0.00           0.00
Estimated Sick Leave Payable                       0.00           0.00           0.00              0.00           0.00
Claims Reserve-Current                       390,000.00           0.00     250,824.00        602,577.00   1,243,401.00
Claims Reserve-Prior Year                     97,500.00           0.00     135,904.00        517,952.00     751,356.00
IBNR-Current                                       0.00           0.00     212,810.00        555,430.00     768,240.00
IBNR-Prior Year                                    0.00           0.00     178,430.00        477,426.00     655,856.00
Notes Payable-Long-Term                            0.00           0.00           0.00              0.00           0.00
Future L & I Assessments                           0.00           0.00           0.00        445,535.00     445,535.00
Est. Unallocated Loss Adjust. Expenses       192,263.00           0.00      39,500.00        108,900.00     340,663.00
TOTAL LIABILITIES                            768,239.40     185,322.26     871,631.26      2,920,838.97   4,746,031.89

FUND EQUITY:
Retained Earnings (deficit)                  961,208.76     189,378.69 1,731,461.80        3,712,270.02   6,594,319.27
TOTAL FUND EQUITY                            961,208.76     189,378.69 1,731,461.80        3,712,270.02   6,594,319.27

TOTAL LIABILITIES AND FUND EQUITY           1,729,448.16    374,700.95 2,603,093.06        6,633,108.99 11,340,351.16




FORM SPI F-185 (Rev. 9/04)                                               ENT - 1
                        EDUCATIONAL SERVICE DISTRICT NO. 112
                                   CHILDCARE FUND
                                   BALANCE SHEET
                      FOR THE FISCAL YEAR ENDED AUGUST 31, 2005




ASSETS AND OTHER DEBITS
                                                   Aug. 31, 2005
ASSETS:
Imprest Cash                                                     5,300.00
Cash on Hand
Cash and Cash Equivalents                                   595,856.73
Warrants Outstanding                                       -337,579.91
Accounts Receivable                                          34,367.71
Assessments Receivable-Long Term
Reinsurance Receivable
Interest Receivable
Prepaid Items
Investments                                                  76,756.42
Equipment
Accumulated Depreciation
TOTAL ASSETS                                                374,700.95


LIABILITIES AND FUND EQUITY
                                                   Aug. 31, 2005
LIABILITIES:
Accounts Payable                                            185,322.26
Contracts Payable-Current
Notes Payable-Current
Accrued Interest Payable
Estimated Vacation Leave Payable
Estimated Sick Leave Payable
Claims Reserve-Current
Claims Reserve-Prior Year
IBNR-Current
IBNR-Prior Year
Notes Payable-Long-Term
Future L & I Assessments
Estimated Unallocated Loss Adjustment Expenses
TOTAL LIABILITIES                                           185,322.26

FUND EQUITY:
Retained Earnings (deficit)                                 189,378.69
TOTAL FUND EQUITY                                           189,378.69

TOTAL LIABILITIES AND FUND EQUITY                           374,700.95




FORM SPI F-185 (Rev. 9/04)                           ENT 1 - 1
                     EDUCATIONAL SERVICE DISTRICT NO. 112
                               CHILDCARE FUND
               STATEMENT OF REVENUES, EXPENSES AND CHANGES IN
                       RETAINED EARNINGS/FUND BALANCE
                   FOR THE FISCAL YEAR ENDED AUGUST 31, 2005




                                                                            Aug. 31, 2005
OPERATING REVENUES:
Member Contributions                                                         2,769,395.48
Supplemental Member Assessments
Other Operating Revenue                                                      1,560,397.97
TOTAL OPERATING REVENUES                                                     4,329,793.45

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                                                                     5,288.52
Increase (Decrease) in Estimated Unallocated Loss Adjustment Expense
Other Operating Expense                                                      4,189,745.74

TOTAL OPERATING EXPENSES                                                     4,195,034.26

OPERATING INCOME:                                                              134,759.19

NONOPERATING REVENUES/(EXPENSES):
Investment Earnings                                                              5,335.75
Other Nonoperating Revenue
Interest Expense
Other Nonoperating Expense
Dividend Expense
TOTAL NONOPERATING REVENUES/(EXPENSES)                                           5,335.75

NET INCOME                                                                     140,094.94

Retained Earnings -- September 1                                                43,995.23

Correction of prior year errors and other restatements as explained below

Retained Earnings -- August 31                                                 184,090.17




FORM SPI F-185 (Rev. 9/04)                                                    ENT 1 - 2
                             EDUCATIONAL SERVICE DISTRICT NO. 112
                                        CHILDCARE FUND
                                   STATEMENT OF CASH FLOWS
                       INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
                           FOR THE FISCAL YEAR ENDED AUGUST 31, 2005



                                                                        Aug. 31, 2005
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash Received From Contributions and Supplemental Member Assessments     4,497,625.29
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                                   -4,154,059.86
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                           343,565.43

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                      0.00

CASH FLOWS FROM CAPITAL FINANCING ACTIVITIES:
Proceeds From Sale of Notes
Acquisition/Construction of Capital Assets                                 -12,473.54
Principal Paid on Notes
Interest Paid on Notes
Proceeds From Sale of Capital Assets
NET CASH PROVIDED (USED) BY CAPITAL FINANCING ACTIVITIES                   -12,473.54

CASH FLOWS FROM INVESTING ACTIVITIES:
Interest Income Received From Investments                                    5,335.75
Purchases of Investment Securities
Proceeds From Sale(s) of Investment Securities
NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES                             5,335.75

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS:                      336,427.64

CASH AND CASH EQUIVALENTS AT SEPTEMBER 1                                    31,887.75

CASH AND CASH EQUIVALENTS AT AUGUST 31                                     368,315.39


FORM SPI F-185 (Rev. 9/04)                          ENT 1 - 3
                        EDUCATIONAL SERVICE DISTRICT NO. 112
                                 CHILDCARE FUND
              RECONCILIATION OF OPERATING INCOME TO NET CASH
                         PROVIDED BY OPERATING ACTIVITIES
                     FOR THE FISCAL YEAR ENDED AUGUST 31, 2005




                                                                        Aug. 31, 2005


OPERATING INCOME (LOSS):                                                   134,759.19

ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES:
(Increase) Decrease in Accounts Receivable                                 167,831.84
(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 Accumulated Depreciation                              5,288.52
Increase (Decrease) in Accounts Payable                                     35,685.88
Increase (Decrease) in Contracts Payable-Current
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 Future L & I Assessments
Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses
TOTAL ADJUSTMENTS                                                          208,806.24

NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES:                          343,565.43




FORM SPI F-185 (Rev. 9/04)                                  ENT 1 - 4
                                                          EDUCATIONAL SERVICE DISTRICT NO. 112
                                                                    ENTERPRISE FUNDS
                                                COMBINED STATEMENT OF REVENUES, EXPENSES AND CHANGES IN
                                                            RETAINED EARNINGS/FUND BALANCE
                                                        FOR THE FISCAL YEAR ENDED AUGUST 31, 2005


                                                                            Unemployment    Childcare        Risk          Workers' Comp
                                                                               Fund          Fund            Fund              Fund      Aug. 31, 2005
OPERATING REVENUES:
Member Contributions                                                           592,251.38   2,769,395.48   2,342,103.60      3,291,587.43  8,995,337.89
Supplemental Member Assessments                                                      0.00           0.00           0.00              0.00          0.00
Other Operating Revenue                                                              0.00   1,560,397.97         884.28             85.74  1,561,367.99
TOTAL OPERATING REVENUES                                                       592,251.38   4,329,793.45   2,342,987.88      3,291,673.17 10,556,705.88

OPERATING EXPENSES:
Claims Paid on Current Losses                                                  276,035.57           0.00     630,586.26      1,118,162.02  2,024,783.85
Estimated Current Claims Reserves                                                    0.00           0.00           0.00              0.00          0.00
Increase (Decrease) in Estimated Prior Year Claims Payable                      28,872.00           0.00      54,290.00        165,699.00    248,861.00
ESD Administration                                                             157,673.90           0.00     322,796.44        529,455.12  1,009,925.46
Professional Fees                                                                    0.00           0.00     114,839.25          8,838.40    123,677.65
Reinsurance Premiums                                                                 0.00           0.00   1,384,513.00        168,512.00  1,553,025.00
Labor & Industry Assessments                                                     2,349.57           0.00           0.00      1,284,829.13  1,287,178.70
Depreciation                                                                         0.00       5,288.52           0.00              0.00      5,288.52
Increase (Decrease) in Estimated Unallocated Loss Adjustment Expense                 0.00           0.00           0.00              0.00          0.00
Other Operating Expense                                                              0.00   4,189,745.74       7,265.00      1,515,670.01  5,712,680.75
TOTAL OPERATING EXPENSES                                                       464,931.04   4,195,034.26   2,514,289.95      4,791,165.68 11,965,420.93

OPERATING INCOME:                                                              127,320.34    134,759.19     -171,302.07     -1,499,492.51   -1,408,715.05

NONOPERATING REVENUES/(EXPENSES):
Investment Earnings                                                             37,218.39       5,335.75     69,084.65        161,805.13      273,443.92
Other Nonoperating Revenue                                                           0.00           0.00          0.00              0.00            0.00
Interest Expense                                                                     0.00           0.00          0.00              0.00            0.00
Other Nonoperating Expense                                                           0.00           0.00          0.00              0.00            0.00
Dividend Expense                                                                     0.00           0.00          0.00              0.00            0.00
TOTAL NONOPERATING REVENUES/(EXPENSES)                                          37,218.39       5,335.75     69,084.65        161,805.13      273,443.92

NET INCOME                                                                     164,538.73    140,094.94     -102,217.42     -1,337,687.38   -1,135,271.13

Retained Earnings -- September 1                                               796,670.03     43,995.23    1,833,679.22      5,049,957.40   7,724,301.88

Correction of prior year errors and other restatements as explained below            0.00           0.00            0.00             0.00           0.00

Retained Earnings -- August 31                                                 961,208.76    184,090.17    1,731,461.80      3,712,270.02   6,589,030.75




FORM SPI F-185 (Rev. 9/04)                                                                                                    ENT - 2
                  EDUCATIONAL SERVICE DISTRICT NO. 112
                                RISK FUND
                             BALANCE SHEET
                FOR THE FISCAL YEAR ENDED AUGUST 31, 2005


ASSETS AND OTHER DEBITS
                                                    Aug. 31, 2005
ASSETS:
Imprest Cash
Cash on Hand
Cash and Cash Equivalents                                     118,339.87
Warrants Outstanding                                         -118,117.73
Accounts Receivable                                            52,100.09
Assessments Receivable-Long-Term
Reinsurance Receivable
Interest Receivable
Prepaid Items
Investments                                                 2,550,770.83
Equipment
Accumulated Depreciation
TOTAL ASSETS                                                2,603,093.06


LIABILITIES AND FUND EQUITY
                                                    Aug. 31, 2005
LIABILITIES:
Accounts Payable                                              54,163.26
Contracts Payable-Current
Notes Payable-Current
Accrued Interest Payable
Estimated Vacation Leave Payable
Estimated Sick Leave Payable
Claims Reserve-Current                                       250,824.00
Claims Reserve-Prior                                         135,904.00
IBNR-Current                                                 212,810.00
IBNR-Prior                                                   178,430.00
Notes Payable-Long-Term
Future L & I Assessments
Estimated Unallocated Loss Adjustment Expenses                39,500.00
TOTAL LIABILITIES                                            871,631.26

FUND EQUITY:
Retained Earnings (deficit)                                 1,731,461.80
TOTAL FUND EQUITY                                           1,731,461.80


TOTAL LIABILITIES AND FUND EQUITY                           2,603,093.06




FORM SPI F-185 (Rev. 9/04)                             RISK - 1
                    EDUCATIONAL SERVICE DISTRICT NO. 112
                                  RISK FUND
              STATEMENT OF REVENUES, EXPENSES AND CHANGES IN
                      RETAINED EARNINGS/FUND BALANCE
                  FOR THE FISCAL YEAR ENDED AUGUST 31, 2005




                                                                            Aug. 31, 2005
OPERATING REVENUES:
Member Contributions                                                         2,342,103.60
Supplemental Member Assessments
Other Operating Revenue                                                            884.28
TOTAL OPERATING REVENUES                                                     2,342,987.88

OPERATING EXPENSES:
Claims Paid on Current Losses                                                  630,586.26
Estimated Current Claims Reserves
Increase (Decrease) in Estimated Prior Year Claims Payable                      54,290.00
ESD Administration                                                             322,796.44
Professional Fees                                                              114,839.25
Reinsurance Premiums                                                         1,384,513.00
Labor & Industry Assessments
Depreciation
Increase (Secrease) in Estimated Unallocated Loss Adjustment Expense
Other Operating Expense                                                          7,265.00
TOTAL OPERATING EXPENSES                                                     2,514,289.95

OPERATING INCOME:                                                             -171,302.07

NONOPERATING REVENUES/(EXPENSES):
Investment Earnings                                                             69,084.65
Other Nonoperating Revenue
Interest Expense
Other Nonoperating Expense
Dividend Expense
TOTAL NONOPERATING REVENUES/(EXPENSES)                                          69,084.65

NET INCOME                                                                    -102,217.42

Retained Earnings -- September 1                                             1,833,679.22

Correction of prior year errors and other restatements as explained below

Retained Earnings -- August 31                                               1,731,461.80




FORM SPI F-185 (Rev. 9/04)                                                    RISK - 2
                           EDUCATIONAL SERVICE DISTRICT NO. 112
                                         RISK FUND
                                 STATEMENT OF CASH FLOWS
                     INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
                         FOR THE FISCAL YEAR ENDED AUGUST 31, 2005


                                                                           Aug. 31, 2005
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash Received From Contributions and Supplemental Member Assessments        2,329,943.93
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                                                -576,679.53
Cash Paid for ESD Administration                                             -334,370.01
Cash Paid for Professional Services                                          -135,000.00
Cash Paid for Reinsurance                                                  -1,384,513.00
Cash Paid for Labor & Industry Assessments
Cash Paid for Other Operating Expense                                          -7,265.00
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                             -107,883.61

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                         0.00

CASH FLOWS FROM CAPITAL 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 FINANCING ACTIVITIES                            0.00

CASH FLOWS FROM INVESTING ACTIVITIES:
Interest Income Received From Investments                                      69,084.65
Purchases of Investment Securities
Proceeds From Sale(s) of Investment Securities
NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES                               69,084.65

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS:                         -38,798.96

CASH AND CASH EQUIVALENTS AT SEPTEMBER 1                                    2,707,909.66

CASH AND CASH EQUIVALENTS AT AUGUST 31                                      2,669,110.70



FORM SPI F-185 (Rev. 9/04)                                   RISK - 3
                           EDUCATIONAL SERVICE DISTRICT NO. 112
                                         RISK FUND
                      RECONCILIATION OF OPERATING INCOME TO NET CASH
                             PROVIDED BY OPERATING ACTIVITIES
                         FOR THE FISCAL YEAR ENDED AUGUST 31, 2005


                                                                           Aug. 31, 2005


OPERATING INCOME (LOSS):                                                     -171,302.07

ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES:
(Increase) Decrease in Accounts Receivable                                    -52,100.09
(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 Accumulated Depreciation
Increase (Decrease) in Accounts Payable                                        61,228.55
Increase (Decrease) in Contracts Payable-Current
Increase (Decrease) in Estimated Vacation Leave Payable
Increase (Decrease) in Estimated Sick Leave Payable
Increase (Decrease) in Claims Reserve-Current                                  92,314.00
Increase (Decrease) in Claims Reserve-Prior Year                              -32,324.00
Increase (Decrease) in IBNR-Current                                             3,922.00
Increase (Decrease) in IBNR-Prior Year                                        -10,622.00
Increase (Decrease) in Future L & I Assessments
Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses           1,000.00
TOTAL ADJUSTMENTS                                                              63,418.46

NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES:                            -107,883.61




FORM SPI F-185 (Rev. 9/04)                                      RISK - 4
                                                       EDUCATIONAL SERVICE DISTRICT NO. 112
                                                                 ENTERPRISE FUNDS
                                                        COMBINED STATEMENT OF CASH FLOWS
                                                 INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS
                                                     FOR THE FISCAL YEAR ENDED AUGUST 31, 2005



                                                                          Unemployment      Childcare         Risk          Workers' Comp
                                                                              Fund           Fund             Fund              Fund      Aug. 31, 2005
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash Received From Contributions and Supplemental Member Assessments          586,292.86    4,497,625.29 2,329,943.93         3,260,968.36 10,674,830.44
Cash Received From Other Operations                                                 0.00            0.00          0.00                0.00          0.00
Cash Payments to Employees for Salaries/Benefits                                    0.00            0.00          0.00                0.00          0.00
Cash Payments to Suppliers for Goods and Services                                   0.00            0.00          0.00                0.00          0.00
Cash Paid for Benefits/Claims                                                -280,905.40            0.00   -576,679.53       -1,143,850.90 -2,001,435.83
Cash Paid for ESD Administration                                             -157,673.90            0.00   -334,370.01         -529,455.12 -1,021,499.03
Cash Paid for Professional Services                                                 0.00            0.00   -135,000.00           -8,838.40   -143,838.40
Cash Paid for Reinsurance                                                           0.00            0.00 -1,384,513.00         -168,512.00 -1,553,025.00
Cash Paid for Labor & Industry Assessments                                     -2,349.57            0.00          0.00       -1,284,829.13 -1,287,178.70
Cash Paid for Other Operating Expense                                               0.00   -4,154,059.86     -7,265.00       -1,515,670.01 -5,676,994.87
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                              145,363.99      343,565.43   -107,883.61       -1,390,187.20 -1,009,141.39

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES:
Net Borrowings (Repayments) From Notes                                             0.00            0.00              0.00            0.00            0.00
Interest Paid on Notes                                                             0.00            0.00              0.00            0.00            0.00
Operating Grants Received                                                          0.00            0.00              0.00            0.00            0.00
NET CASH PROVIDED (USED) BY NONCAPITAL FINANCING ACTIVITIES                        0.00            0.00              0.00            0.00            0.00

CASH FLOWS FROM CAPITAL FINANCING ACTIVITIES:
Proceeds From Sale of Notes                                                        0.00            0.00              0.00            0.00            0.00
Acquisition/Construction of Capital Assets                                         0.00      -12,473.54              0.00            0.00      -12,473.54
Principal Paid on Notes                                                            0.00            0.00              0.00            0.00            0.00
Interest Paid on Notes                                                             0.00            0.00              0.00            0.00            0.00
Proceeds From Sale of Capital Assets                                               0.00            0.00              0.00            0.00            0.00
NET CASH PROVIDED (USED) BY CAPITAL FINANCING ACTIVITIES                           0.00      -12,473.54              0.00            0.00      -12,473.54

CASH FLOWS FROM INVESTING ACTIVITIES:
Interest Income Received From Investments                                     37,218.39        5,335.75       69,084.65        161,805.13      273,443.92
Purchases of Investment Securities                                                 0.00            0.00            0.00              0.00            0.00
Proceeds From Sale(s) of Investment Securities                                     0.00            0.00            0.00              0.00            0.00
NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES                              37,218.39        5,335.75       69,084.65        161,805.13      273,443.92

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS:                        182,582.38      336,427.64      -38,798.96      -1,228,382.07    -748,171.01

CASH AND CASH EQUIVALENTS AT SEPTEMBER 1                                    1,505,099.15      31,887.75    2,707,909.66      7,694,072.64 11,938,969.20

CASH AND CASH EQUIVALENTS AT AUGUST 31                                      1,687,681.53     368,315.39    2,669,110.70      6,465,690.57 11,190,798.19

FORM SPI F-185 (Rev. 9/04)                                                                                ENT - 3
                                                      EDUCATIONAL SERVICE DISTRICT NO. 112
                                                               ENTERPRISE FUNDS
                                            COMBINED RECONCILIATION OF OPERATING INCOME TO NET CASH
                                                       PROVIDED BY OPERATING ACTIVITIES
                                                   FOR THE FISCAL YEAR ENDED AUGUST 31, 2005




                                                                          Unemployment      Childcare         Risk          Workers' Comp
                                                                              Fund           Fund             Fund              Fund      Aug. 31, 2005


OPERATING INCOME (LOSS):                                                     127,320.34      134,759.19     -171,302.07      -1,499,492.51   -1,408,715.05

ADJUSTMENTS TO RECONCILE OPERATING INCOME TO NET
CASH PROVIDED (USED) BY OPERATING ACTIVITIES:
(Increase) Decrease in Accounts Receivable                                    -5,958.52      167,831.84      -52,100.09        -30,704.81       79,068.42
(Increase) Eecrease in Assessments Receivable-Long-Term                            0.00            0.00            0.00              0.00            0.00
(Increase) Decrease in Prepaid Items                                               0.00            0.00            0.00              0.00            0.00
(Increase) Decrease in Reinsurance Receivable                                      0.00            0.00            0.00              0.00            0.00
(Increase) Decrease in Interest Receivable                                         0.00            0.00            0.00              0.00            0.00
Increase (Decrease) in Accumulated Depreciation                                    0.00        5,288.52            0.00              0.00        5,288.52
Increase (Decrease) in Accounts Payable                                       -4,869.83       35,685.88       61,228.55        -25,688.88       66,355.72
Increase (Decrease) in Contracts Payable-Current                                   0.00            0.00            0.00              0.00            0.00
Increase (Decrease) in Estimated Vacation Leave Payable                            0.00            0.00            0.00              0.00            0.00
Increase (Decrease) in Estimated Sick Leave Payable                                0.00            0.00            0.00              0.00            0.00
Increase (Decrease) in Claims Reserve-Current                                 14,000.00            0.00       92,314.00        195,868.00      302,182.00
Increase (Decrease) in Claims Reserve-Prior Year                               3,500.00            0.00      -32,324.00        -77,481.00     -106,305.00
Increase (Decrease) in IBNR-Current                                                0.00            0.00        3,922.00        110,149.00      114,071.00
Increase (Decrease) in IBNR-Prior Year                                             0.00            0.00      -10,622.00       -174,478.00     -185,100.00
Increase (Decrease) in Future L & I Assessments                                    0.00            0.00            0.00        113,841.00      113,841.00
Increase (Decrease) in Estimated Unallocated Loss Adjustment Expenses         11,372.00            0.00        1,000.00         -2,200.00       10,172.00
TOTAL ADJUSTMENTS                                                             18,043.65      208,806.24       63,418.46        109,305.31      399,573.66

NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES:                            145,363.99      343,565.43     -107,883.61      -1,390,187.20   -1,009,141.39




FORM SPI F-185 (Rev. 9/04)                                                                                ENT - 4
                                  EDUCATIONAL SERVICE DISTRICT NO. 112
                                         GENERAL EXPENSE FUND
                                      SCHEDULE OF LONG-TERM DEBT
                                FOR THE FISCAL YEAR ENDED AUGUST 31, 2005

                                                       (1)              (2)                  (3)                  (4)
                                                                                                               Ending
                                                 Beginning (*)                                               Outstanding
                                                 Outstanding                                                     Debt
                                                    Debt        Amount                    Amount             MM/DD/YYYY
                  Description                    MM/DD/YYYY Issued/Increased         Redeemed/Decreased       (1)+(2)-(3)

Total Non-Voted Bonds                                                                                            0.00

Other Long-Term Debt:

Capital Leases                                             0.00                                                        0.00
Notes Payable-Long-Term                            2,282,400.00                                202,400.00      2,080,000.00
NonCancellable Operating Leases                            0.00                                                        0.00
Claims & Judgments                                         0.00                                                        0.00
Estimated Vacation Leave Payable-Long-Term           620,074.81           9,041.51                               629,116.32
Estimated Sick Leave Payable-Long-Term               204,332.66          46,628.07                               250,960.73
Other Long-Term Debt                                                                                                   0.00

Total Other Long-Term Debt                         3,106,807.47          55,669.58             202,400.00      2,960,077.05


Total Long-Term Debt                               3,106,807.47          55,669.58             202,400.00      2,960,077.05


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




FORM SPI F-185 (9/04)                                                                              LTD - 1
                                EDUCATIONAL SERVICE DISTRICT NO. 112
                                        TRUST & AGENCY FUNDS
                                      COMBINED BALANCE SHEET
                              FOR THE FISCAL YEAR ENDED AUGUST 31, 2005

                                                                                         TOTALS
ASSETS AND OTHER DEBITS                                 Trust & Agency Trust & Agency Trust & Agency
                                                           Fund #1        Fund #2     Aug. 31, 2005
ASSETS:
Imprest Cash                                                                                    0.00
Cash on Hand                                                                                    0.00
Cash and Cash Equivalents                                                                       0.00
Warrants Outstanding                                                                            0.00
Investments                                                                                     0.00
Restricted Assets                                                                               0.00
Accounts Receivable-Short-Term                                                                  0.00
Assessments Receivable
Accrued Interest Receivable                                                                     0.00
Reinsurance Receivable                                                                          0.00
Inventory-Supplies & Materials                                                                  0.00
Prepaid Items                                                                                   0.00
Land                                                                                            0.00
Buildings                                                                                       0.00
Pupil Transportation Equipment                                                                  0.00
Equipment                                                                                       0.00
Leasehold Improvements                                                                          0.00
Accumulated Depreciation                                                                        0.00
Construction in Progress                                                                        0.00
TOTAL ASSETS                                                      0.00           0.00           0.00

TOTAL ASSETS AND OTHER DEBITS                                     0.00           0.00           0.00


LIABILITIES, FUND EQUITY AND OTHER CREDITS              Trust & Agency Trust & Agency Trust & Agency
                                                           Fund #1        Fund #2     Aug. 31, 2005
LIABILITIES:
Accounts Payable                                                                                0.00
Contracts Payable-Current                                                                       0.00
Notes Payable-Current                                                                           0.00
Accrued Interest Payable                                                                        0.00
Accrued Salaries Payable                                                                        0.00
Payroll Deductions & Taxes Payable                                                              0.00
Estimated Vacation Leave Payable                                                                0.00
Estimated Sick Leave Payable                                                                    0.00
Due to Other Governmental Units                                                                 0.00
Claims Reserve-Current                                                                          0.00
Claims Reserve-Prior Year                                                                       0.00
IBNR-Current
IBNR-Prior Year
Deferred Revenue                                                                                0.00
Deposits                                                                                        0.00
Contracts Payable-Long-Term                                                                     0.00
Notes Payable-Long-Term                                                                         0.00
Est. Unallocated Loss Adjustment Expenses
Deferred Compensation Payable                                                                   0.00
TOTAL LIABILITIES                                                 0.00           0.00           0.00

FUND EQUITY AND OTHER CREDITS:
Unreserved, Undesignated Fund Balance                                                           0.00
TOTAL FUND EQUITY AND OTHER CREDITS                               0.00           0.00           0.00
TOTAL LIABILITIES, FUND EQUITY AND OTHER CREDITS   0.00             0.00       0.00



FORM SPI F-185 (Rev. 9/04)                                Trust & Agency - 1
                Balance Sheet Edits
Edit #                     Message

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

  2      PASS    Proprietary Fund Type Assets equals Proprietary Fund Type
                 Liabilities plus Fund Equity.

  3      PASS    Fiduciary Fund Type Assets equals Fiduciary Fund Type
                 Liabilities plus Fund Equity.

  4      PASS    Total Assets and Other Debits equals Total Liabilities
                 plus Fund Balance/Equity and Other Debits.
FORM SPI F-185 (Rev. 9/02)   Edits

				
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