LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-I-A-1 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1110-0 1220-0 1221-0 1230-0 1240-0 1250-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 11591353.00 131989.00 43214.00 199743.00 31615.00 27707.00 FEDERAL REVENUES 3000-5999 0.00 0.00 0.00 0.00 0.00 0.00 LOCAL REVENUES 6000-7999 740390.00 0.00 0.00 0.00 0.00 0.00 OTHER REVENUES 8000-8999 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES 12331743.00 131989.00 43214.00 199743.00 31615.00 27707.00 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 5528968.12 0.00 0.00 147428.99 0.00 19180.10 EMPLOYEE BENEFITS 200-299 2191087.15 0.00 0.00 52314.01 0.00 8526.90 PURCHASED SERVICES 300-399 218954.64 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 297940.50 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 1015.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SERVICES 8237965.41 0.00 0.00 199743.00 0.00 27707.00 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 1543846.02 87362.11 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 595847.55 43950.50 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 19839.88 676.39 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 37111.04 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SUPPORT SERV 2196644.49 131989.00 0.00 0.00 0.00 0.00 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 393170.46 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 247795.79 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 293880.95 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 1625.89 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OPERATION & MAINTENANCE 936473.09 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-I-B-1 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1110-0 1220-0 1221-0 1230-0 1240-0 1250-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 3564.11 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 698.92 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 88061.05 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL AUXILIARY SERVICES 92324.08 0.00 0.00 0.00 0.00 0.00 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 169903.98 0.00 32186.04 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 78593.72 0.00 10858.85 0.00 0.00 0.00 PURCHASED SERVICES 300-399 112.79 0.00 169.11 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL GENERAL ADMIN SERVICES 248610.49 0.00 43214.00 0.00 0.00 0.00 CAPITAL OUTLAY - REAL PROPERTY 7000-7999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 0.00 0.00 0.00 0.00 0.00 0.00 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 0.00 0.00 0.00 0.00 0.00 0.00 INTEREST 932-932 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 300-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL DEBT SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-I-C-1 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1110-0 1220-0 1221-0 1230-0 1240-0 1250-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 40360.92 0.00 0.00 0.00 24000.00 0.00 EMPLOYEE BENEFITS 200-299 16797.10 0.00 0.00 0.00 4706.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 2909.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OTHER EXPENDITURES 57158.02 0.00 0.00 0.00 31615.00 0.00 TOTAL EXPENDITURES 1000-9899 11769175.58 131989.00 43214.00 199743.00 31615.00 27707.00 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 0.00 0.00 0.00 0.00 0.00 0.00 OTHER FINANCING SOURCES 9000-9997 0.00 0.00 0.00 0.00 0.00 0.00 9910 TRANSFERS OUT 920-929 524488.00 0.00 0.00 0.00 0.00 0.00 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL (NET) 524488.00- 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 524488.00- 0.00 0.00 0.00 0.00 0.00 EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 38079.42 0.00 0.00 0.00 0.00 0.00 BEGINNING FUND BALANCE - OCT 1 0300-0399 0.00 0.00 0.00 0.00 0.00 0.00 ENDING FUND BALANCE - SEPT 30 (NET) 38079.42 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-I-A-2 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1253-0 1260-0 1275-0 1277-0 1279-0 1280-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 85000.00 0.00 6723.00 85000.00 16000.00 50528.00 FEDERAL REVENUES 3000-5999 0.00 0.00 0.00 0.00 0.00 0.00 LOCAL REVENUES 6000-7999 0.00 0.00 0.00 0.00 0.00 0.00 OTHER REVENUES 8000-8999 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES 85000.00 0.00 6723.00 85000.00 16000.00 50528.00 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 33615.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 6591.97 PURCHASED SERVICES 300-399 0.00 0.00 941.78 0.00 0.00 1684.49 MATERIALS & SUPPLIES 400-499 45099.71 0.00 2144.15 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 37405.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 270.00 TOTAL INSTRUCTIONAL SERVICES 82504.71 0.00 3085.93 0.00 0.00 42161.46 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 1000.00 3888.55 16000.00 722.64 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SUPPORT SERV 0.00 0.00 1000.00 3888.55 16000.00 722.64 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OPERATION & MAINTENANCE 0.00 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-I-B-2 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1253-0 1260-0 1275-0 1277-0 1279-0 1280-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL AUXILIARY SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL GENERAL ADMIN SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY - REAL PROPERTY 7000-7999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 0.00 0.00 0.00 0.00 0.00 0.00 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 0.00 0.00 0.00 0.00 0.00 0.00 INTEREST 932-932 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 300-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL DEBT SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-I-C-2 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1253-0 1260-0 1275-0 1277-0 1279-0 1280-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 0.00 0.00 43561.52 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 3421.52 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 12542.13 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 16086.28 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 5500.00 0.00 0.00 TOTAL OTHER EXPENDITURES 0.00 0.00 0.00 81111.45 0.00 0.00 TOTAL EXPENDITURES 1000-9899 82504.71 0.00 4085.93 85000.00 16000.00 42884.10 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 0.00 0.00 0.00 0.00 0.00 0.00 OTHER FINANCING SOURCES 9000-9997 0.00 0.00 0.00 0.00 0.00 0.00 9910 TRANSFERS OUT 920-929 0.00 0.00 0.00 0.00 0.00 0.00 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL (NET) 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 0.00 0.00 EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 2495.29 0.00 2637.07 0.00 0.00 7643.90 BEGINNING FUND BALANCE - OCT 1 0300-0399 0.00 0.00 0.00 0.00 0.00 0.00 ENDING FUND BALANCE - SEPT 30 (NET) 2495.29 0.00 2637.07 0.00 0.00 7643.90 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-I-A-3 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1310-0 1410-0 1411-0 1520-0 1660-0 1720-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 1499613.00 136740.00 40000.00 35077.00 16900.00 80000.00 FEDERAL REVENUES 3000-5999 0.00 0.00 0.00 0.00 0.00 0.00 LOCAL REVENUES 6000-7999 0.00 0.00 0.00 0.00 0.00 0.00 OTHER REVENUES 8000-8999 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES 1499613.00 136740.00 40000.00 35077.00 16900.00 80000.00 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 0.00 47377.60 22887.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 21301.11 4487.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 616.39 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 540.82 5937.10 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SERVICES 0.00 69835.92 33311.10 0.00 0.00 0.00 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 18635.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 7096.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 6000.00 3770.31 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 2918.59 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SUPPORT SERV 0.00 31731.00 6688.90 0.00 0.00 0.00 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OPERATION & MAINTENANCE 0.00 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-I-B-3 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1310-0 1410-0 1411-0 1520-0 1660-0 1720-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 649594.21 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 443960.42 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 42466.57 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 363459.07 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 132.73 0.00 0.00 0.00 0.00 0.00 TOTAL AUXILIARY SERVICES 1499613.00 0.00 0.00 0.00 0.00 0.00 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL GENERAL ADMIN SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY - REAL PROPERTY 7000-7999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 0.00 0.00 0.00 0.00 0.00 0.00 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 0.00 0.00 0.00 0.00 0.00 0.00 INTEREST 932-932 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 300-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL DEBT SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-I-C-3 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1310-0 1410-0 1411-0 1520-0 1660-0 1720-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 3083.00 0.00 24166.46 14129.00 45730.15 EMPLOYEE BENEFITS 200-299 0.00 445.31 0.00 10373.19 2771.00 25088.49 PURCHASED SERVICES 300-399 0.00 21348.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 537.35 0.00 3946.23 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OTHER EXPENDITURES 0.00 24876.31 0.00 35077.00 16900.00 74764.87 TOTAL EXPENDITURES 1000-9899 1499613.00 126443.23 40000.00 35077.00 16900.00 74764.87 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 0.00 0.00 0.00 0.00 0.00 0.00 OTHER FINANCING SOURCES 9000-9997 0.00 0.00 0.00 0.00 0.00 0.00 9910 TRANSFERS OUT 920-929 0.00 0.00 0.00 0.00 0.00 0.00 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL (NET) 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 0.00 0.00 EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 0.00 10296.77 0.00 0.00 0.00 5235.13 BEGINNING FUND BALANCE - OCT 1 0300-0399 0.00 0.00 0.00 0.00 0.00 0.00 ENDING FUND BALANCE - SEPT 30 (NET) 0.00 10296.77 0.00 0.00 0.00 5235.13 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-I-A-4 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1810-0 2120-0 2130-0 2240-0 2253-0 2901-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 254060.00 0.00 1481.00 0.00 12950.00 5000.00 FEDERAL REVENUES 3000-5999 0.00 0.00 0.00 0.00 0.00 0.00 LOCAL REVENUES 6000-7999 0.00 0.00 0.00 0.00 0.00 0.00 OTHER REVENUES 8000-8999 0.00 0.00 0.00 88869.96 0.00 0.00 TOTAL REVENUES 254060.00 0.00 1481.00 88869.96 12950.00 5000.00 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 55112.42 0.00 0.00 0.00 0.00 4180.25 EMPLOYEE BENEFITS 200-299 20232.90 0.00 0.00 0.00 0.00 819.75 PURCHASED SERVICES 300-399 0.00 0.00 0.00 88869.96 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 4060.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SERVICES 79405.32 0.00 0.00 88869.96 0.00 5000.00 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 119443.94 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 46969.61 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SUPPORT SERV 166413.55 0.00 0.00 0.00 0.00 0.00 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OPERATION & MAINTENANCE 0.00 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-I-B-4 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1810-0 2120-0 2130-0 2240-0 2253-0 2901-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL AUXILIARY SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL GENERAL ADMIN SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY - REAL PROPERTY 7000-7999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 0.00 0.00 0.00 0.00 0.00 0.00 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 0.00 0.00 0.00 0.00 0.00 0.00 INTEREST 932-932 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 300-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL DEBT SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-I-C-4 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1810-0 2120-0 2130-0 2240-0 2253-0 2901-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 6890.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 1351.13 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OTHER EXPENDITURES 8241.13 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 1000-9899 254060.00 0.00 0.00 88869.96 0.00 5000.00 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 0.00 0.00 0.00 0.00 0.00 0.00 OTHER FINANCING SOURCES 9000-9997 0.00 0.00 0.00 0.00 0.00 0.00 9910 TRANSFERS OUT 920-929 0.00 0.00 0.00 0.00 12950.00 0.00 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL (NET) 0.00 0.00 0.00 0.00 12950.00- 0.00 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 12950.00- 0.00 EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 0.00 0.00 1481.00 0.00 0.00 0.00 BEGINNING FUND BALANCE - OCT 1 0300-0399 0.00 0.00 4810.00 0.00 0.00 0.00 ENDING FUND BALANCE - SEPT 30 (NET) 0.00 0.00 6291.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-I-A-5 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 6001-0 6850-0 6950-0 6970-0 6990-0 8995-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 35427.00 0.00 0.00 0.00 0.00 0.00 FEDERAL REVENUES 3000-5999 113788.74 0.00 0.00 0.00 0.00 0.00 LOCAL REVENUES 6000-7999 1746398.91 1209.00 0.00 24500.00 32989.50 0.00 OTHER REVENUES 8000-8999 0.00 0.00 0.00 0.00 0.00 36422.24 TOTAL REVENUES 1895614.65 1209.00 0.00 24500.00 32989.50 36422.24 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 131131.37 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 44045.15 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 9324.49 0.00 0.00 0.00 96787.63 0.00 MATERIALS & SUPPLIES 400-499 24330.54 0.00 0.00 3443.97 500.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SERVICES 208831.55 0.00 0.00 3443.97 97287.63 0.00 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 1200.00 0.00 0.00 1300.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 235.32 0.00 0.00 247.92 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 3485.00 328.77 0.00 MATERIALS & SUPPLIES 400-499 276.62 0.00 0.00 1196.89 3219.84 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 375.00 0.00 TOTAL INSTRUCTIONAL SUPPORT SERV 1711.94 0.00 0.00 6229.81 3923.61 0.00 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 496212.72 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 201594.66 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OPERATION & MAINTENANCE 697807.38 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-I-B-5 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 6001-0 6850-0 6950-0 6970-0 6990-0 8995-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL AUXILIARY SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 287858.88 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 87189.04 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 112012.73 0.00 0.00 1800.00 634.44 0.00 MATERIALS & SUPPLIES 400-499 12047.71 0.00 0.00 2589.73 131.75 0.00 CAPITAL OUTLAY 500-599 11508.22 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 50734.41 0.00 0.00 0.00 0.00 0.00 TOTAL GENERAL ADMIN SERVICES 561350.99 0.00 0.00 4389.73 766.19 0.00 CAPITAL OUTLAY - REAL PROPERTY 7000-7999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 0.00 0.00 0.00 0.00 0.00 0.00 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 0.00 0.00 0.00 0.00 0.00 0.00 INTEREST 932-932 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 300-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL DEBT SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-I-C-5 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 6001-0 6850-0 6950-0 6970-0 6990-0 8995-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 45975.59 0.00 0.00 1165.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 3616.27 0.00 0.00 228.46 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 2174.22 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OTHER EXPENDITURES 49591.86 0.00 0.00 3567.68 0.00 0.00 TOTAL EXPENDITURES 1000-9899 1519293.72 0.00 0.00 17631.19 101977.43 0.00 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 26477.39 0.00 0.00 0.00 0.00 0.00 OTHER FINANCING SOURCES 9000-9997 296571.83 0.00 0.00 0.00 0.00 0.00 9910 TRANSFERS OUT 920-929 345652.00 0.00 0.00 0.00 0.00 0.00 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL (NET) 22602.78- 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 22602.78- 0.00 0.00 0.00 0.00 0.00 EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 353718.15 1209.00 0.00 6868.81 68987.93- 36422.24 BEGINNING FUND BALANCE - OCT 1 0300-0399 1221840.72 3667.22 0.91 15064.06 72747.59 0.00 ENDING FUND BALANCE - SEPT 30 (NET) 1575558.87 4876.22 0.91 21932.87 3759.66 36422.24 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-I-A-6 FUND TYPES GOVERNMENTAL - GENERAL TOTAL DESCRIPTION - FUND SOURCE ACCT# 8997-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 0.00 14386120.00 FEDERAL REVENUES 3000-5999 0.00 113788.74 LOCAL REVENUES 6000-7999 0.00 2545487.41 OTHER REVENUES 8000-8999 88194.28 213486.48 TOTAL REVENUES 88194.28 17258882.63 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 0.00 5989880.85 EMPLOYEE BENEFITS 200-299 0.00 2349405.94 PURCHASED SERVICES 300-399 0.00 417179.38 MATERIALS & SUPPLIES 400-499 0.00 379936.79 CAPITAL OUTLAY 500-599 0.00 42480.00 OTHER OBJECTS 600-997 0.00 270.00 TOTAL INSTRUCTIONAL SERVICES 0.00 9179152.96 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 1771787.07 EMPLOYEE BENEFITS 200-299 0.00 694346.90 PURCHASED SERVICES 300-399 0.00 55711.54 MATERIALS & SUPPLIES 400-499 0.00 44722.98 CAPITAL OUTLAY 500-599 0.00 0.00 OTHER OBJECTS 600-997 0.00 375.00 TOTAL INSTRUCTIONAL SUPPORT SERV 0.00 2566943.49 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 393170.46 EMPLOYEE BENEFITS 200-299 0.00 247795.79 PURCHASED SERVICES 300-399 0.00 790093.67 MATERIALS & SUPPLIES 400-499 0.00 203220.55 CAPITAL OUTLAY 500-599 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 TOTAL OPERATION & MAINTENANCE 0.00 1634280.47 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-I-B-6 FUND TYPES GOVERNMENTAL - GENERAL TOTAL DESCRIPTION - FUND SOURCE ACCT# 8997-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 653158.32 EMPLOYEE BENEFITS 200-299 0.00 444659.34 PURCHASED SERVICES 300-399 0.00 42466.57 MATERIALS & SUPPLIES 400-499 0.00 451520.12 CAPITAL OUTLAY 500-599 0.00 0.00 OTHER OBJECTS 600-997 0.00 132.73 TOTAL AUXILIARY SERVICES 0.00 1591937.08 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 489948.90 EMPLOYEE BENEFITS 200-299 0.00 176641.61 PURCHASED SERVICES 300-399 0.00 114729.07 MATERIALS & SUPPLIES 400-499 0.00 14769.19 CAPITAL OUTLAY 500-599 0.00 11508.22 OTHER OBJECTS 600-997 0.00 50734.41 TOTAL GENERAL ADMIN SERVICES 0.00 858331.40 CAPITAL OUTLAY - REAL PROPERTY 7000-7999 PERSONAL SERVICES 010-199 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 0.00 0.00 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 0.00 0.00 INTEREST 932-932 0.00 0.00 OTHER OBJECTS 300-997 0.00 0.00 TOTAL DEBT SERVICES 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-I-C-6 FUND TYPES GOVERNMENTAL - GENERAL TOTAL DESCRIPTION - FUND SOURCE ACCT# 8997-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 249061.64 EMPLOYEE BENEFITS 200-299 0.00 68798.47 PURCHASED SERVICES 300-399 0.00 33890.13 MATERIALS & SUPPLIES 400-499 0.00 25653.08 CAPITAL OUTLAY 500-599 0.00 0.00 OTHER OBJECTS 600-997 0.00 5500.00 TOTAL OTHER EXPENDITURES 0.00 382903.32 TOTAL EXPENDITURES 1000-9899 0.00 16213548.72 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 0.00 26477.39 OTHER FINANCING SOURCES 9000-9997 0.00 296571.83 9910 TRANSFERS OUT 920-929 0.00 883090.00 9900-9999 OTHER FUND USES 900-997 0.00 0.00 TOTAL (NET) 0.00 560040.78- TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 0.00 560040.78- EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 88194.28 485293.13 BEGINNING FUND BALANCE - OCT 1 0300-0399 0.00 1318130.50 ENDING FUND BALANCE - SEPT 30 (NET) 88194.28 1803423.63 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-II-A-1 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 3210-0 3220-0 3290-0 3310-0 3317-0 3330-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 0.00 0.00 0.00 0.00 0.00 0.00 FEDERAL REVENUES 3000-5999 486585.38 38224.14 109930.31 45068.00 0.00 3409.00 LOCAL REVENUES 6000-7999 0.00 0.00 0.00 0.00 0.00 0.00 OTHER REVENUES 8000-8999 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES 486585.38 38224.14 109930.31 45068.00 0.00 3409.00 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 147939.70 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 83903.18 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 350.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 19208.54 0.00 0.00 30864.92 0.00 3409.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SERVICES 251401.42 0.00 0.00 30864.92 0.00 3409.00 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 54000.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 19809.85 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 44815.75 0.00 105702.24 8208.08 0.00 0.00 MATERIALS & SUPPLIES 400-499 829.89 0.00 0.00 2180.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 3815.00 0.00 0.00 TOTAL INSTRUCTIONAL SUPPORT SERV 119455.49 0.00 105702.24 14203.08 0.00 0.00 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OPERATION & MAINTENANCE 0.00 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-II-B-1 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 3210-0 3220-0 3290-0 3310-0 3317-0 3330-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL AUXILIARY SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 75561.60 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 26114.50 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 2606.97 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 5581.32 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 5864.08 455.23 4228.07 0.00 0.00 0.00 TOTAL GENERAL ADMIN SERVICES 115728.47 455.23 4228.07 0.00 0.00 0.00 CAPITAL OUTLAY - REAL PROPERTY 7000-7999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 0.00 0.00 0.00 0.00 0.00 0.00 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 0.00 0.00 0.00 0.00 0.00 0.00 INTEREST 932-932 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 300-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL DEBT SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-II-C-1 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 3210-0 3220-0 3290-0 3310-0 3317-0 3330-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 26228.77 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 11024.14 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 516.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OTHER EXPENDITURES 0.00 37768.91 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 1000-9899 486585.38 38224.14 109930.31 45068.00 0.00 3409.00 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 0.00 0.00 0.00 0.00 0.00 0.00 OTHER FINANCING SOURCES 9000-9997 0.00 0.00 0.00 0.00 0.00 0.00 9910 TRANSFERS OUT 920-929 0.00 0.00 0.00 0.00 0.00 0.00 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL (NET) 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 0.00 0.00 EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 0.00 0.00 BEGINNING FUND BALANCE - OCT 1 0300-0399 0.00 0.00 0.00 0.00 0.00 0.00 ENDING FUND BALANCE - SEPT 30 (NET) 0.00 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-II-A-2 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 3510-0 4110-0 4110-1 4111-0 4120-0 4130-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 0.00 0.00 0.00 0.00 0.00 0.00 FEDERAL REVENUES 3000-5999 7940.81 1010383.86 348420.99 200703.87 104622.70 263512.72 LOCAL REVENUES 6000-7999 0.00 0.00 0.00 0.00 0.00 0.00 OTHER REVENUES 8000-8999 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES 7940.81 1010383.86 348420.99 200703.87 104622.70 263512.72 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 0.00 154317.08 3135.00 105350.01 0.00 143004.81 EMPLOYEE BENEFITS 200-299 0.00 78979.40 614.79 38333.45 0.00 58804.59 PURCHASED SERVICES 300-399 0.00 14297.50 1750.00 0.00 2125.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 204881.76 276852.49 10882.58 80693.25 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SERVICES 0.00 452475.74 282352.28 154566.04 82818.25 201809.40 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 4382.33 262917.53 16822.50 4520.00 0.00 15100.25 EMPLOYEE BENEFITS 200-299 2371.24 96493.19 3363.55 858.14 0.00 2658.07 PURCHASED SERVICES 300-399 1187.24 22541.15 16463.15 36175.13 0.00 26754.48 MATERIALS & SUPPLIES 400-499 0.00 23184.67 5404.89 2194.30 0.00 4199.80 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 2256.02 0.00 0.00 0.00 5250.99 TOTAL INSTRUCTIONAL SUPPORT SERV 7940.81 407392.56 42054.09 43747.57 0.00 53963.59 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 19385.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 21804.45 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OPERATION & MAINTENANCE 0.00 0.00 19385.00 0.00 21804.45 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-II-B-2 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 3510-0 4110-0 4110-1 4111-0 4120-0 4130-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL AUXILIARY SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 101594.05 0.00 0.00 0.00 3569.16 EMPLOYEE BENEFITS 200-299 0.00 38250.65 0.00 0.00 0.00 1154.57 PURCHASED SERVICES 300-399 0.00 8743.99 4629.62 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 1926.87 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 2390.26 0.00 3016.00 TOTAL GENERAL ADMIN SERVICES 0.00 150515.56 4629.62 2390.26 0.00 7739.73 CAPITAL OUTLAY - REAL PROPERTY 7000-7999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 0.00 0.00 0.00 0.00 0.00 0.00 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 0.00 0.00 0.00 0.00 0.00 0.00 INTEREST 932-932 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 300-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL DEBT SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-II-C-2 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 3510-0 4110-0 4110-1 4111-0 4120-0 4130-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OTHER EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 1000-9899 7940.81 1010383.86 348420.99 200703.87 104622.70 263512.72 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 0.00 0.00 0.00 0.00 0.00 0.00 OTHER FINANCING SOURCES 9000-9997 0.00 0.00 0.00 0.00 0.00 0.00 9910 TRANSFERS OUT 920-929 0.00 0.00 0.00 0.00 0.00 0.00 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL (NET) 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 0.00 0.00 EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 0.00 0.00 BEGINNING FUND BALANCE - OCT 1 0300-0399 0.00 0.00 0.00 0.00 0.00 0.00 ENDING FUND BALANCE - SEPT 30 (NET) 0.00 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-II-A-3 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 4136-0 4160-0 4161-0 4170-0 4180-0 4195-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 0.00 0.00 0.00 0.00 0.00 0.00 FEDERAL REVENUES 3000-5999 12258.90 19476.13 275000.00 4086.00 69943.26 26215.10 LOCAL REVENUES 6000-7999 0.00 0.00 0.00 0.00 0.00 0.00 OTHER REVENUES 8000-8999 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES 12258.90 19476.13 275000.00 4086.00 69943.26 26215.10 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 5050.00 0.00 0.00 0.00 4844.10 0.00 EMPLOYEE BENEFITS 200-299 960.89 0.00 0.00 0.00 3247.27 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 4086.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 9435.82 0.00 0.00 27777.91 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SERVICES 6010.89 9435.82 0.00 4086.00 35869.28 0.00 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 24520.85 8826.78 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 9055.73 5215.83 PURCHASED SERVICES 300-399 1672.75 1263.25 0.00 0.00 0.00 5366.29 MATERIALS & SUPPLIES 400-499 3902.13 896.25 0.00 0.00 0.00 6343.99 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 673.13 0.00 0.00 0.00 0.00 150.00 TOTAL INSTRUCTIONAL SUPPORT SERV 6248.01 2159.50 0.00 0.00 33576.58 25902.89 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 7604.00 0.00 0.00 497.40 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OPERATION & MAINTENANCE 0.00 7604.00 0.00 0.00 497.40 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-II-B-3 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 4136-0 4160-0 4161-0 4170-0 4180-0 4195-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL AUXILIARY SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 96.81 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 180.00 0.00 0.00 0.00 312.21 TOTAL GENERAL ADMIN SERVICES 0.00 276.81 0.00 0.00 0.00 312.21 CAPITAL OUTLAY - REAL PROPERTY 7000-7999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 0.00 0.00 0.00 0.00 0.00 0.00 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 0.00 0.00 0.00 0.00 0.00 0.00 INTEREST 932-932 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 300-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL DEBT SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-II-C-3 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 4136-0 4160-0 4161-0 4170-0 4180-0 4195-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 0.00 150037.75 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 26813.35 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 14801.09 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 80072.72 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 3275.09 0.00 0.00 0.00 TOTAL OTHER EXPENDITURES 0.00 0.00 275000.00 0.00 0.00 0.00 TOTAL EXPENDITURES 1000-9899 12258.90 19476.13 275000.00 4086.00 69943.26 26215.10 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 0.00 0.00 0.00 0.00 0.00 0.00 OTHER FINANCING SOURCES 9000-9997 0.00 0.00 0.00 0.00 0.00 0.00 9910 TRANSFERS OUT 920-929 0.00 0.00 0.00 0.00 0.00 0.00 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL (NET) 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 0.00 0.00 EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 0.00 0.00 BEGINNING FUND BALANCE - OCT 1 0300-0399 0.00 0.00 0.00 0.00 0.00 0.00 ENDING FUND BALANCE - SEPT 30 (NET) 0.00 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-II-A-4 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 4954-0 5101-0 5102-0 5210-0 5320-0 5590-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 0.00 0.00 0.00 0.00 17391.50 0.00 FEDERAL REVENUES 3000-5999 0.00 1372187.35 0.00 0.00 1812646.00 0.00 LOCAL REVENUES 6000-7999 0.00 252471.44 0.00 0.00 73.29 0.00 OTHER REVENUES 8000-8999 0.00 68278.37 0.00 0.00 0.00 0.00 TOTAL REVENUES 0.00 1692937.16 0.00 0.00 1830110.79 0.00 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SUPPORT SERV 0.00 0.00 0.00 0.00 0.00 0.00 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 51092.39 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 3828.95 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OPERATION & MAINTENANCE 0.00 54921.34 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-II-B-4 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 4954-0 5101-0 5102-0 5210-0 5320-0 5590-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 644220.66 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 429084.63 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 23972.88 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 799160.89 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 168217.88 0.00 0.00 0.00 0.00 TOTAL AUXILIARY SERVICES 0.00 2064656.94 0.00 0.00 0.00 0.00 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL GENERAL ADMIN SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY - REAL PROPERTY 7000-7999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 0.00 0.00 0.00 0.00 0.00 0.00 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 0.00 0.00 0.00 0.00 0.00 0.00 INTEREST 932-932 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 300-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL DEBT SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-II-C-4 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 4954-0 5101-0 5102-0 5210-0 5320-0 5590-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 21829.20 0.00 0.00 923825.50 0.00 EMPLOYEE BENEFITS 200-299 0.00 3646.26 0.00 0.00 578784.43 0.00 PURCHASED SERVICES 300-399 0.00 11964.68 0.00 0.00 112516.01 0.00 MATERIALS & SUPPLIES 400-499 0.00 58276.38 0.00 0.00 140308.59 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 31432.32 0.00 TOTAL OTHER EXPENDITURES 0.00 95716.52 0.00 0.00 1786866.85 0.00 TOTAL EXPENDITURES 1000-9899 0.00 2215294.80 0.00 0.00 1786866.85 0.00 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 0.00 524488.00 0.00 0.00 0.00 0.00 OTHER FINANCING SOURCES 9000-9997 0.00 0.00 0.00 0.00 0.00 0.00 9910 TRANSFERS OUT 920-929 0.00 0.00 0.00 0.00 0.00 0.00 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL (NET) 0.00 524488.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 0.00 524488.00 0.00 0.00 0.00 0.00 EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 0.00 2130.36 0.00 0.00 43243.94 0.00 BEGINNING FUND BALANCE - OCT 1 0300-0399 0.00 733557.95 0.00 11144.74 4641.53 0.00 ENDING FUND BALANCE - SEPT 30 (NET) 0.00 735688.31 0.00 11144.74 47885.47 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-II-A-5 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE TOTAL DESCRIPTION - FUND SOURCE ACCT# 6940-0 6970-0 6990-0 7101-0 8425-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 0.00 0.00 0.00 0.00 0.00 17391.50 FEDERAL REVENUES 3000-5999 0.00 0.00 0.00 0.00 0.00 6210614.52 LOCAL REVENUES 6000-7999 303813.83 0.00 0.00 159442.71 0.00 715801.27 OTHER REVENUES 8000-8999 0.00 0.00 0.00 0.00 365689.09 433967.46 TOTAL REVENUES 303813.83 0.00 0.00 159442.71 365689.09 7377774.75 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 11464.98 0.00 0.00 0.00 0.00 575105.68 EMPLOYEE BENEFITS 200-299 3551.27 0.00 0.00 0.00 0.00 268394.84 PURCHASED SERVICES 300-399 13405.30 0.00 0.00 32409.39 176692.50 245115.69 MATERIALS & SUPPLIES 400-499 11334.10 0.00 0.00 56870.32 0.00 732210.69 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 14760.12 0.00 14760.12 TOTAL INSTRUCTIONAL SERVICES 39755.65 0.00 0.00 104039.83 176692.50 1835587.02 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 391090.24 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 139825.60 PURCHASED SERVICES 300-399 14845.98 0.00 0.00 33737.15 29126.63 347859.27 MATERIALS & SUPPLIES 400-499 26564.10 0.00 0.00 19238.03 0.00 94938.05 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 470.30 0.00 12615.44 TOTAL INSTRUCTIONAL SUPPORT SERV 41410.08 0.00 0.00 53445.48 29126.63 986328.60 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 114.80 0.00 0.00 8987.54 131947.70 219628.83 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 1178.83 0.00 26812.23 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OPERATION & MAINTENANCE 114.80 0.00 0.00 10166.37 131947.70 246441.06 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-II-B-5 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE TOTAL DESCRIPTION - FUND SOURCE ACCT# 6940-0 6970-0 6990-0 7101-0 8425-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 644220.66 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 429084.63 PURCHASED SERVICES 300-399 0.00 0.00 0.00 9721.00 0.00 33693.88 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 1883.20 0.00 801044.09 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 168217.88 TOTAL AUXILIARY SERVICES 0.00 0.00 0.00 11604.20 0.00 2076261.14 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 180724.81 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 65519.72 PURCHASED SERVICES 300-399 31163.30 0.00 0.00 0.00 27922.26 75066.14 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 7605.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 16445.85 TOTAL GENERAL ADMIN SERVICES 31163.30 0.00 0.00 0.00 27922.26 345361.52 CAPITAL OUTLAY - REAL PROPERTY 7000-7999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 10800.00 0.00 0.00 0.00 0.00 10800.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 10800.00 0.00 0.00 0.00 0.00 10800.00 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 0.00 0.00 0.00 0.00 0.00 0.00 INTEREST 932-932 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 300-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL DEBT SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-II-C-5 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE TOTAL DESCRIPTION - FUND SOURCE ACCT# 6940-0 6970-0 6990-0 7101-0 8425-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 19497.56 0.00 0.00 0.00 0.00 1141418.78 EMPLOYEE BENEFITS 200-299 3823.52 0.00 0.00 0.00 0.00 624091.70 PURCHASED SERVICES 300-399 11610.00 0.00 0.00 0.00 0.00 150891.78 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 9485.41 0.00 288659.10 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 34707.41 TOTAL OTHER EXPENDITURES 34931.08 0.00 0.00 9485.41 0.00 2239768.77 TOTAL EXPENDITURES 1000-9899 158174.91 0.00 0.00 188741.29 365689.09 7740548.11 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 0.00 0.00 0.00 21496.41 0.00 545984.41 OTHER FINANCING SOURCES 9000-9997 0.00 0.00 0.00 0.00 0.00 0.00 9910 TRANSFERS OUT 920-929 0.00 0.00 0.00 19719.56 0.00 19719.56 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL (NET) 0.00 0.00 0.00 1776.85 0.00 526264.85 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 0.00 0.00 0.00 1776.85 0.00 526264.85 EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 145638.92 0.00 0.00 27521.73- 0.00 163491.49 BEGINNING FUND BALANCE - OCT 1 0300-0399 687519.48 15910.56 11582.53 140537.19 0.00 1604893.98 ENDING FUND BALANCE - SEPT 30 (NET) 833158.40 15910.56 11582.53 113015.46 0.00 1768385.47 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - DEBT SERVICE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-III-A-1 FUND TYPES GOVERNMENTAL - DEBT SERVICE TOTAL DESCRIPTION - FUND SOURCE ACCT# 6001-0 8410-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 0.00 373747.27 373747.27 FEDERAL REVENUES 3000-5999 0.00 0.00 0.00 LOCAL REVENUES 6000-7999 536.49 0.00 536.49 OTHER REVENUES 8000-8999 0.00 0.00 0.00 TOTAL REVENUES 536.49 373747.27 374283.76 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SERVICES 0.00 0.00 0.00 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SUPPORT SERV 0.00 0.00 0.00 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 TOTAL OPERATION & MAINTENANCE 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - DEBT SERVICE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-III-B-1 FUND TYPES GOVERNMENTAL - DEBT SERVICE TOTAL DESCRIPTION - FUND SOURCE ACCT# 6001-0 8410-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 TOTAL AUXILIARY SERVICES 0.00 0.00 0.00 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 TOTAL GENERAL ADMIN SERVICES 0.00 0.00 0.00 CAPITAL OUTLAY - REAL PROPERTY 7000-7999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 0.00 0.00 0.00 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 87350.00 183235.82 270585.82 INTEREST 932-932 206250.00 190511.45 396761.45 OTHER OBJECTS 300-997 0.00 0.00 0.00 TOTAL DEBT SERVICES 293600.00 373747.27 667347.27 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - DEBT SERVICE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-III-C-1 FUND TYPES GOVERNMENTAL - DEBT SERVICE TOTAL DESCRIPTION - FUND SOURCE ACCT# 6001-0 8410-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 TOTAL OTHER EXPENDITURES 0.00 0.00 0.00 TOTAL EXPENDITURES 1000-9899 293600.00 373747.27 667347.27 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 337652.00 0.00 337652.00 OTHER FINANCING SOURCES 9000-9997 0.00 0.00 0.00 9910 TRANSFERS OUT 920-929 0.00 0.00 0.00 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 TOTAL (NET) 337652.00 0.00 337652.00 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 337652.00 0.00 337652.00 EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 44588.49 0.00 44588.49 BEGINNING FUND BALANCE - OCT 1 0300-0399 12325.17 0.00 12325.17 ENDING FUND BALANCE - SEPT 30 (NET) 56913.66 0.00 56913.66 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - CAPITAL PROJECTS FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-IV-A-1 FUND TYPES GOVERNMENTAL - CAPITAL PROJECTS DESCRIPTION - FUND SOURCE ACCT# 1320-0 2120-0 2201-0 2202-0 2203-0 2210-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 226440.00 100473.73 1981212.00 570000.00 879762.00 0.00 FEDERAL REVENUES 3000-5999 0.00 0.00 0.00 0.00 0.00 0.00 LOCAL REVENUES 6000-7999 0.00 66126.00 0.00 0.00 0.00 0.00 OTHER REVENUES 8000-8999 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL REVENUES 226440.00 166599.73 1981212.00 570000.00 879762.00 0.00 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SUPPORT SERV 0.00 0.00 0.00 0.00 0.00 0.00 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 37973.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 10370.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 10542.00 0.00 0.00 0.00 0.00 TOTAL OPERATION & MAINTENANCE 0.00 58885.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - CAPITAL PROJECTS FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-IV-B-1 FUND TYPES GOVERNMENTAL - CAPITAL PROJECTS DESCRIPTION - FUND SOURCE ACCT# 1320-0 2120-0 2201-0 2202-0 2203-0 2210-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 279724.21 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL AUXILIARY SERVICES 279724.21 0.00 0.00 0.00 0.00 0.00 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL GENERAL ADMIN SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY - REAL PROPERTY 7000-7999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 10108.12 16763.80 9210.83 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 259959.10 0.00 6305.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 0.00 270067.22 16763.80 15515.83 0.00 0.00 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 0.00 0.00 0.00 0.00 0.00 0.00 INTEREST 932-932 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 300-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL DEBT SERVICES 0.00 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - CAPITAL PROJECTS FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-IV-C-1 FUND TYPES GOVERNMENTAL - CAPITAL PROJECTS DESCRIPTION - FUND SOURCE ACCT# 1320-0 2120-0 2201-0 2202-0 2203-0 2210-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OTHER EXPENDITURES 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 1000-9899 279724.21 328952.22 16763.80 15515.83 0.00 0.00 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 0.00 0.00 0.00 0.00 0.00 0.00 OTHER FINANCING SOURCES 9000-9997 0.00 0.00 0.00 0.00 0.00 0.00 9910 TRANSFERS OUT 920-929 0.00 0.00 0.00 0.00 0.00 0.00 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL (NET) 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 0.00 0.00 EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 53284.21- 162352.49- 1964448.20 554484.17 879762.00 0.00 BEGINNING FUND BALANCE - OCT 1 0300-0399 75358.63 298625.60 0.00 0.00 0.00 219070.97 ENDING FUND BALANCE - SEPT 30 (NET) 22074.42 136273.11 1964448.20 554484.17 879762.00 219070.97 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - CAPITAL PROJECTS FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-IV-A-2 FUND TYPES GOVERNMENTAL - CAPITAL PROJECTS TOTAL DESCRIPTION - FUND SOURCE ACCT# 6001-0 8410-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 0.00 0.00 3757887.73 FEDERAL REVENUES 3000-5999 0.00 0.00 0.00 LOCAL REVENUES 6000-7999 0.00 0.00 66126.00 OTHER REVENUES 8000-8999 0.00 0.00 0.00 TOTAL REVENUES 0.00 0.00 3824013.73 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SERVICES 0.00 0.00 0.00 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SUPPORT SERV 0.00 0.00 0.00 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 37973.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 10370.00 OTHER OBJECTS 600-997 0.00 0.00 10542.00 TOTAL OPERATION & MAINTENANCE 0.00 0.00 58885.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - CAPITAL PROJECTS FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-IV-B-2 FUND TYPES GOVERNMENTAL - CAPITAL PROJECTS TOTAL DESCRIPTION - FUND SOURCE ACCT# 6001-0 8410-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 279724.21 OTHER OBJECTS 600-997 0.00 0.00 0.00 TOTAL AUXILIARY SERVICES 0.00 0.00 279724.21 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 TOTAL GENERAL ADMIN SERVICES 0.00 0.00 0.00 CAPITAL OUTLAY - REAL PROPERTY 7000-7999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 36082.75 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 266264.10 OTHER OBJECTS 600-997 0.00 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 0.00 0.00 302346.85 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 0.00 0.00 0.00 INTEREST 932-932 0.00 0.00 0.00 OTHER OBJECTS 300-997 0.00 0.00 0.00 TOTAL DEBT SERVICES 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - CAPITAL PROJECTS FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-IV-C-2 FUND TYPES GOVERNMENTAL - CAPITAL PROJECTS TOTAL DESCRIPTION - FUND SOURCE ACCT# 6001-0 8410-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 TOTAL OTHER EXPENDITURES 0.00 0.00 0.00 TOTAL EXPENDITURES 1000-9899 0.00 0.00 640956.06 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 0.00 0.00 0.00 OTHER FINANCING SOURCES 9000-9997 0.00 0.00 0.00 9910 TRANSFERS OUT 920-929 0.00 0.00 0.00 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 TOTAL (NET) 0.00 0.00 0.00 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 0.00 0.00 0.00 EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 0.00 0.00 3183057.67 BEGINNING FUND BALANCE - OCT 1 0300-0399 14864.31 191258.80 799178.31 ENDING FUND BALANCE - SEPT 30 (NET) 14864.31 191258.80 3982235.98 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY PROPRIETARY - ENTERPRISE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-V-A-1 FUND TYPE PROPRIETARY - ENTERPRISE TOTAL DESCRIPTION - FUND SOURCE ACCT# (MEMO ONLY) ---------------------------------------- --------- ------------- OPERATING REVENUES: LOCAL REVENUES (SPECIFY): 6000-7999 TOTAL OPERATING REVENUES OPERATING EXPENSES: 010-899 PERSONAL SERVICES 010-199 EMPLOYEE BENEFITS 200-299 PURCHASED SERVICES 300-399 MATERIALS & SUPPLIES 400-499 CAPITAL OUTLAY 500-599 OTHER OBJECTS 600-997 TOTAL OPERATING EXPENSES OPERATING INCOME (LOSS) (NET) NON-OPERATING REVENUES: STATE REVENUES (ATTACH SCHEDULE) 1000-2999 FEDERAL REVENUES (ATTACH SCHEDULE) 3000-5999 OTHER REVENUES (ATTACH SCHEDULE) 8000-8999 TOTAL NON-OPERATING REVENUES INCOME(LOSS) BEFORE OPERATING TRANSFER (NET) OPERATING TRANSFERS IN 9200-9299 9910 OPERATING TRANSFERS OUT 920-929 NET INCOME (NET) RETAINED EARNINGS/FUND BALANCE - OCT 1 0300-0399 RETAINED EARNINGS/FUND BALANCE - SEPT 30 (NET) LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY PROPRIETARY - INTERNAL SERVICE FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-VI-A-1 FUND TYPE PROPRIETARY - INTERNAL SERVICE TOTAL DESCRIPTION - FUND SOURCE ACCT# (MEMO ONLY) ---------------------------------------- --------- ------------- OPERATING REVENUES: LOCAL REVENUES (SPECIFY): 6000-7999 TOTAL OPERATING REVENUES OPERATING EXPENSES: 010-899 PERSONAL SERVICES 010-199 EMPLOYEE BENEFITS 200-299 PURCHASED SERVICES 300-399 MATERIALS & SUPPLIES 400-499 CAPITAL OUTLAY 500-599 OTHER OBJECTS 600-997 TOTAL OPERATING EXPENSES OPERATING INCOME (LOSS) (NET) NON-OPERATING REVENUES: STATE REVENUES (ATTACH SCHEDULE) 1000-2999 FEDERAL REVENUES (ATTACH SCHEDULE) 3000-5999 OTHER REVENUES (ATTACH SCHEDULE) 8000-8999 TOTAL NON-OPERATING REVENUES INCOME(LOSS) BEFORE OPERATING TRANSFER (NET) OPERATING TRANSFERS IN 9200-9299 9910 OPERATING TRANSFERS OUT 920-929 NET INCOME (NET) RETAINED EARNINGS/FUND BALANCE - OCT 1 0300-0399 RETAINED EARNINGS/FUND BALANCE - SEPT 30 (NET) LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY FIDUCIARY - NON EXPENDABLE TRUST FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-VII-A-1 FUND TYPE FIDUCIARY - NON EXPENDABLE TRUST TOTAL DESCRIPTION - FUND SOURCE ACCT# (MEMO ONLY) ---------------------------------------- --------- ------------- OPERATING REVENUES: LOCAL REVENUES (SPECIFY): 6000-7999 TOTAL OPERATING REVENUES OPERATING EXPENSES: 010-899 PERSONAL SERVICES 010-199 EMPLOYEE BENEFITS 200-299 PURCHASED SERVICES 300-399 MATERIALS & SUPPLIES 400-499 CAPITAL OUTLAY 500-599 OTHER OBJECTS 600-997 TOTAL OPERATING EXPENSES OPERATING INCOME (LOSS) (NET) NON-OPERATING REVENUES: STATE REVENUES (ATTACH SCHEDULE) 1000-2999 FEDERAL REVENUES (ATTACH SCHEDULE) 3000-5999 OTHER REVENUES (ATTACH SCHEDULE) 8000-8999 TOTAL NON-OPERATING REVENUES INCOME(LOSS) BEFORE OPERATING TRANSFER (NET) OPERATING TRANSFERS IN 9200-9299 9910 OPERATING TRANSFERS OUT 920-929 NET INCOME (NET) RETAINED EARNINGS/FUND BALANCE - OCT 1 0300-0399 RETAINED EARNINGS/FUND BALANCE - SEPT 30 (NET) LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY FIDUCIARY - EXPENDABLE TRUST FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-VIII-A-1 FUND TYPES FIDUCIARY - EXPENDABLE TRUST TOTAL DESCRIPTION - FUND SOURCE ACCT# 7501-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 0.00 0.00 FEDERAL REVENUES 3000-5999 0.00 0.00 LOCAL REVENUES 6000-7999 80660.54 80660.54 OTHER REVENUES 8000-8999 0.00 0.00 TOTAL REVENUES 80660.54 80660.54 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 PURCHASED SERVICES 300-399 7436.29 7436.29 MATERIALS & SUPPLIES 400-499 35061.97 35061.97 CAPITAL OUTLAY 500-599 0.00 0.00 OTHER OBJECTS 600-997 1638.00 1638.00 TOTAL INSTRUCTIONAL SERVICES 44136.26 44136.26 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 PURCHASED SERVICES 300-399 1256.38 1256.38 MATERIALS & SUPPLIES 400-499 11912.07 11912.07 CAPITAL OUTLAY 500-599 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 TOTAL INSTRUCTIONAL SUPPORT SERV 13168.45 13168.45 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 PURCHASED SERVICES 300-399 305.99 305.99 MATERIALS & SUPPLIES 400-499 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 TOTAL OPERATION & MAINTENANCE 305.99 305.99 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY FIDUCIARY - EXPENDABLE TRUST FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-VIII-B-1 FUND TYPES FIDUCIARY - EXPENDABLE TRUST TOTAL DESCRIPTION - FUND SOURCE ACCT# 7501-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 PURCHASED SERVICES 300-399 10279.15 10279.15 MATERIALS & SUPPLIES 400-499 719.03 719.03 CAPITAL OUTLAY 500-599 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 TOTAL AUXILIARY SERVICES 10998.18 10998.18 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 TOTAL GENERAL ADMIN SERVICES 0.00 0.00 CAPITAL OUTLAY - REAL PROPERTY 7000-7999 PERSONAL SERVICES 010-199 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 OTHER OBJECTS 600-979 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 0.00 0.00 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 0.00 0.00 INTEREST 932-932 0.00 0.00 OTHER OBJECTS 300-997 0.00 0.00 TOTAL DEBT SERVICES 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY FIDUCIARY - EXPENDABLE TRUST FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-I-VIII-C-1 FUND TYPES FIDUCIARY - EXPENDABLE TRUST TOTAL DESCRIPTION - FUND SOURCE ACCT# 7501-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 PURCHASED SERVICES 300-399 250.00 250.00 MATERIALS & SUPPLIES 400-499 15169.48 15169.48 CAPITAL OUTLAY 500-599 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 TOTAL OTHER EXPENDITURES 15419.48 15419.48 TOTAL EXPENDITURES 1000-9899 84028.36 84028.36 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 2448.31 2448.31 OTHER FINANCING SOURCES 9000-9997 0.00 0.00 9910 TRANSFERS OUT 920-929 9752.55 9752.55 9900-9999 OTHER FUND USES 900-997 0.00 0.00 TOTAL (NET) 7304.24- 7304.24- TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 7304.24- 7304.24- EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 10672.06- 10672.06- BEGINNING FUND BALANCE - OCT 1 0300-0399 59641.28 59641.28 ENDING FUND BALANCE - SEPT 30 (NET) 48969.22 48969.22