LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-I-A-1 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - COST CENTER ACCT# 0001 0015 0020 0025 0030 0040 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 0.00 958372.22 1105947.13 1039661.19 993070.02 563514.68 EMPLOYEE BENEFITS 200-299 0.00 379773.27 440182.11 392584.88 386092.22 221680.26 PURCHASED SERVICES 300-399 88869.96 16408.46 16836.06 19160.80 16588.07 16676.28 MATERIALS & SUPPLIES 400-499 0.00 35669.00 76428.91 84381.94 46701.95 37594.95 CAPITAL OUTLAY 500-599 0.00 2537.50 0.00 39942.50 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SERVICES 88869.96 1392760.45 1639394.21 1575731.31 1442452.26 839466.17 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 251225.02 161987.63 242229.95 164196.59 274253.92 EMPLOYEE BENEFITS 200-299 0.00 95291.26 63209.92 89290.63 64451.13 110362.98 PURCHASED SERVICES 300-399 0.00 2815.72 2217.32 4212.29 4383.16 1389.21 MATERIALS & SUPPLIES 400-499 0.00 2776.46 5863.57 3616.60 9040.06 3389.09 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 0.00 TOTAL INSTRUCTIONAL SUPPORT SERV 0.00 352108.46 233278.44 339349.47 242070.94 389395.20 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 38287.30 34204.48 40307.72 33636.65 35790.72 EMPLOYEE BENEFITS 200-299 0.00 25932.79 24909.55 26209.78 24970.14 25303.98 PURCHASED SERVICES 300-399 0.00 117237.04 58409.51 148890.78 66676.25 72105.93 MATERIALS & SUPPLIES 400-499 0.00 23302.86 17510.88 28371.87 16487.54 14916.65 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 204759.99 135034.42 243780.15 141770.58 148117.28 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-I-B-1 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - COST CENTER ACCT# 0001 0015 0020 0025 0030 0040 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 90522.60 3564.11 125666.60 0.00 105588.99 EMPLOYEE BENEFITS 200-299 0.00 47168.65 698.92 99734.77 0.00 79327.67 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 2461.22 0.00 84105.74 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 140152.47 4263.03 309507.11 0.00 184916.66 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 COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-I-C-1 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - COST CENTER ACCT# 0001 0015 0020 0025 0030 0040 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 11733.50 11437.30 12266.50 56816.61 10500.91 EMPLOYEE BENEFITS 200-299 0.00 2300.40 4521.02 2405.60 30260.45 4369.35 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 3946.23 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 14033.90 15958.32 14672.10 91023.29 14870.26 TOTAL EXPENDITURES 1000-9899 88869.96 2103815.27 2027928.42 2483040.14 1917317.07 1576765.57 OTHER FUND USES: 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 OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES & OTHER FUND USES: (NET) 88869.96 2103815.27 2027928.42 2483040.14 1917317.07 1576765.57 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-I-A-2 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - COST CENTER ACCT# 0050 0060 0070 0080 6000 8100 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 415929.07 121726.12 0.00 702572.84 34024.00 55063.58 EMPLOYEE BENEFITS 200-299 175308.38 50071.89 0.00 277121.66 6636.71 19954.56 PURCHASED SERVICES 300-399 29323.12 616.39 0.00 25425.06 10362.40 941.78 MATERIALS & SUPPLIES 400-499 36684.20 5308.87 0.00 45701.76 7821.11 3644.10 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 0.00 270.00 0.00 TOTAL INSTRUCTIONAL SERVICES 657244.77 177723.27 0.00 1050821.32 59114.22 79604.02 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 193534.92 25182.00 0.00 137040.08 116377.54 1300.00 EMPLOYEE BENEFITS 200-299 74796.80 9498.74 0.00 54452.25 46569.00 247.92 PURCHASED SERVICES 300-399 4113.22 0.00 0.00 2215.71 1699.82 7693.77 MATERIALS & SUPPLIES 400-499 2734.66 194.80 0.00 4267.04 1037.02 11527.06 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 0.00 375.00 TOTAL INSTRUCTIONAL SUPPORT SERV 275179.60 34875.54 0.00 197975.08 165683.38 21143.75 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 34608.65 4074.04 0.00 32473.48 31903.44 0.00 EMPLOYEE BENEFITS 200-299 25283.87 3103.91 0.00 19988.36 22432.14 0.00 PURCHASED SERVICES 300-399 81379.03 8538.20 0.00 47895.28 30742.62 0.00 MATERIALS & SUPPLIES 400-499 8507.74 3594.16 0.00 18491.31 15080.16 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 149779.29 19310.31 0.00 118848.43 100158.36 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-I-B-2 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - COST CENTER ACCT# 0050 0060 0070 0080 6000 8100 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 61376.74 0.00 0.00 82216.80 7945.00 0.00 EMPLOYEE BENEFITS 200-299 52561.33 0.00 0.00 66778.13 1558.14 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 51013.99 0.00 0.00 30384.59 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 164952.06 0.00 0.00 179379.52 9503.14 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 COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-I-C-2 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - COST CENTER ACCT# 0050 0060 0070 0080 6000 8100 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 0.00 0.00 31502.71 0.00 6890.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 13107.96 0.00 1351.13 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 21348.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 537.35 0.00 2909.00 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 45148.02 0.00 32498.13 TOTAL EXPENDITURES 1000-9899 1247155.72 231909.12 0.00 1592172.37 334459.10 133245.90 OTHER FUND USES: 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 OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES & OTHER FUND USES: (NET) 1247155.72 231909.12 0.00 1592172.37 334459.10 133245.90 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-I-A-3 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - COST CENTER ACCT# 8200 8230 8300 8410 8600 9300 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- 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 175971.00 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 175971.00 0.00 0.00 0.00 0.00 0.00 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 85720.14 0.00 0.00 0.00 118739.28 0.00 EMPLOYEE BENEFITS 200-299 42792.97 0.00 0.00 0.00 43383.30 0.00 PURCHASED SERVICES 300-399 19813.49 0.00 0.00 0.00 1269.28 3888.55 MATERIALS & SUPPLIES 400-499 0.00 276.62 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 148326.60 276.62 0.00 0.00 163391.86 3888.55 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 0.00 107883.98 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 49661.27 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 155429.38 0.00 2789.65 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 54224.29 0.00 2733.09 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 367198.92 0.00 5522.74 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-I-B-3 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - COST CENTER ACCT# 8200 8230 8300 8410 8600 9300 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 176277.48 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 96831.73 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 42466.57 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 283554.58 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 0.00 132.73 0.00 0.00 TOTAL AUXILIARY SERVICES 0.00 0.00 0.00 599263.09 0.00 0.00 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 489948.90 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 176641.61 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 114729.07 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 14769.19 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 11508.22 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 50734.41 0.00 TOTAL GENERAL ADMIN SERVICES 0.00 0.00 0.00 0.00 858331.40 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 COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-I-C-3 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - COST CENTER ACCT# 8200 8230 8300 8410 8600 9300 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 3083.00 0.00 0.00 0.00 0.00 104831.11 EMPLOYEE BENEFITS 200-299 445.31 0.00 0.00 0.00 0.00 10037.25 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 12542.13 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 18260.50 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 5500.00 TOTAL OTHER EXPENDITURES 3528.31 0.00 0.00 0.00 0.00 151170.99 TOTAL EXPENDITURES 1000-9899 327825.91 276.62 367198.92 599263.09 1027246.00 155059.54 OTHER FUND USES: 9910 TRANSFERS OUT 920-929 0.00 0.00 0.00 0.00 883090.00 0.00 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 883090.00 0.00 TOTAL EXPENDITURES & OTHER FUND USES: (NET) 327825.91 276.62 367198.92 599263.09 1910336.00 155059.54 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-I-A-4 FUND TYPES GOVERNMENTAL - GENERAL TOTAL DESCRIPTION - COST CENTER ACCT# (MEMO ONLY) -------------------------------------- --------- ------------- EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 5989880.85 EMPLOYEE BENEFITS 200-299 2349405.94 PURCHASED SERVICES 300-399 417179.38 MATERIALS & SUPPLIES 400-499 379936.79 CAPITAL OUTLAY 500-599 42480.00 OTHER OBJECTS 600-997 270.00 TOTAL INSTRUCTIONAL SERVICES 9179152.96 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 1771787.07 EMPLOYEE BENEFITS 200-299 694346.90 PURCHASED SERVICES 300-399 55711.54 MATERIALS & SUPPLIES 400-499 44722.98 CAPITAL OUTLAY 500-599 0.00 OTHER OBJECTS 600-997 375.00 TOTAL INSTRUCTIONAL SUPPORT SERV 2566943.49 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 393170.46 EMPLOYEE BENEFITS 200-299 247795.79 PURCHASED SERVICES 300-399 790093.67 MATERIALS & SUPPLIES 400-499 203220.55 CAPITAL OUTLAY 500-599 0.00 OTHER OBJECTS 600-997 0.00 TOTAL OPERATION & MAINTENANCE 1634280.47 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-I-B-4 FUND TYPES GOVERNMENTAL - GENERAL TOTAL DESCRIPTION - COST CENTER ACCT# (MEMO ONLY) -------------------------------------- --------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 653158.32 EMPLOYEE BENEFITS 200-299 444659.34 PURCHASED SERVICES 300-399 42466.57 MATERIALS & SUPPLIES 400-499 451520.12 CAPITAL OUTLAY 500-599 0.00 OTHER OBJECTS 600-997 132.73 TOTAL AUXILIARY SERVICES 1591937.08 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 489948.90 EMPLOYEE BENEFITS 200-299 176641.61 PURCHASED SERVICES 300-399 114729.07 MATERIALS & SUPPLIES 400-499 14769.19 CAPITAL OUTLAY 500-599 11508.22 OTHER OBJECTS 600-997 50734.41 TOTAL GENERAL ADMIN SERVICES 858331.40 CAPITAL OUTLAY - REAL PROPERTY 7000-7999 PERSONAL SERVICES 010-199 0.00 EMPLOYEE BENEFITS 200-299 0.00 PURCHASED SERVICES 300-399 0.00 MATERIALS & SUPPLIES 400-499 0.00 CAPITAL OUTLAY 500-599 0.00 OTHER OBJECTS 600-997 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 0.00 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 0.00 INTEREST 932-932 0.00 OTHER OBJECTS 300-997 0.00 TOTAL DEBT SERVICES 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-I-C-4 FUND TYPES GOVERNMENTAL - GENERAL TOTAL DESCRIPTION - COST CENTER ACCT# (MEMO ONLY) -------------------------------------- --------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 249061.64 EMPLOYEE BENEFITS 200-299 68798.47 PURCHASED SERVICES 300-399 33890.13 MATERIALS & SUPPLIES 400-499 25653.08 CAPITAL OUTLAY 500-599 0.00 OTHER OBJECTS 600-997 5500.00 TOTAL OTHER EXPENDITURES 382903.32 TOTAL EXPENDITURES 1000-9899 16213548.72 OTHER FUND USES: 9910 TRANSFERS OUT 920-929 883090.00 9900-9999 OTHER FUND USES 900-997 0.00 TOTAL OTHER FUND USES (NET) 883090.00 TOTAL EXPENDITURES & OTHER FUND USES: (NET) 17096638.72 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-II-A-1 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - COST CENTER ACCT# 0015 0020 0025 0030 0040 0050 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 100293.44 144721.67 148895.64 3670.04 78925.35 55018.43 EMPLOYEE BENEFITS 200-299 40521.45 60125.45 77267.38 1646.03 52074.07 23449.99 PURCHASED SERVICES 300-399 43898.68 23581.20 35523.81 23581.20 24876.20 25487.33 MATERIALS & SUPPLIES 400-499 130854.89 48018.86 39201.32 67723.30 33811.09 33509.49 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 7159.90 707.00 5979.22 238.00 150.00 149.00 TOTAL INSTRUCTIONAL SERVICES 322728.36 277154.18 306867.37 96858.57 189836.71 137614.24 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 80738.54 0.00 22888.24 28557.96 0.00 EMPLOYEE BENEFITS 200-299 0.00 27624.18 0.00 7454.74 10229.86 0.00 PURCHASED SERVICES 300-399 4476.31 43814.54 20926.67 11738.66 7741.78 10146.74 MATERIALS & SUPPLIES 400-499 2513.00 13011.36 7338.74 12448.50 7194.97 7831.76 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 247.50 85.05 39.00 35.00 40.00 1079.77 TOTAL INSTRUCTIONAL SUPPORT SERV 7236.81 165273.67 28304.41 54565.14 53764.57 19058.27 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 27423.61 26760.94 32276.48 18693.47 25641.51 21787.70 MATERIALS & SUPPLIES 400-499 23119.52 1204.94 212.07 180.68 511.11 916.49 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 50543.13 27965.88 32488.55 18874.15 26152.62 22704.19 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-II-B-1 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - COST CENTER ACCT# 0015 0020 0025 0030 0040 0050 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 80737.33 105395.23 88043.12 102800.50 88695.29 88263.62 EMPLOYEE BENEFITS 200-299 56950.03 68071.40 58364.95 70416.33 58183.58 58502.80 PURCHASED SERVICES 300-399 7467.53 5177.06 6087.88 3924.63 3760.75 3980.99 MATERIALS & SUPPLIES 400-499 86288.76 169123.98 126756.66 125696.62 86722.52 87594.37 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 21119.57 26968.62 24917.70 25602.08 24595.47 22189.51 TOTAL AUXILIARY SERVICES 252563.22 374736.29 304170.31 328440.16 261957.61 260531.29 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 3490.28 3490.28 3490.28 3490.28 3490.28 3490.28 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 2390.26 0.00 0.00 0.00 0.00 TOTAL GENERAL ADMIN SERVICES 3490.28 5880.54 3490.28 3490.28 3490.28 3490.28 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 10800.00 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 10800.00 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 COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-II-C-1 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - COST CENTER ACCT# 0015 0020 0025 0030 0040 0050 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 54578.13 10731.15 29593.00 45718.05 19689.50 EMPLOYEE BENEFITS 200-299 0.00 15259.40 2104.40 5316.09 6993.79 3090.17 PURCHASED SERVICES 300-399 0.00 4606.54 7055.68 1832.29 7705.90 1364.71 MATERIALS & SUPPLIES 400-499 0.00 25419.12 27787.93 8641.10 59056.74 6487.19 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 2435.46 0.00 839.63 0.00 0.00 TOTAL OTHER EXPENDITURES 0.00 102298.65 47679.16 46222.11 119474.48 30631.57 TOTAL EXPENDITURES 1000-9899 636561.80 953309.21 723000.08 548450.41 665476.27 474029.84 OTHER FUND USES: 9910 TRANSFERS OUT 920-929 4163.98 771.62 8224.62 252.06 240.48 2112.80 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OTHER FUND USES (NET) 4163.98 771.62 8224.62 252.06 240.48 2112.80 TOTAL EXPENDITURES & OTHER FUND USES: (NET) 640725.78 954080.83 731224.70 548702.47 665716.75 476142.64 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-II-A-2 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - COST CENTER ACCT# 0060 0070 0080 6000 8100 8200 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 6807.46 0.00 14306.57 0.00 22467.08 0.00 EMPLOYEE BENEFITS 200-299 2636.10 0.00 6604.53 0.00 4069.84 0.00 PURCHASED SERVICES 300-399 2365.97 0.00 23581.22 22086.58 20133.50 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 28553.27 26770.25 323768.22 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 377.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SERVICES 11809.53 0.00 73422.59 48856.83 370438.64 0.00 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 0.00 22888.22 0.00 178810.95 4382.33 EMPLOYEE BENEFITS 200-299 0.00 0.00 7454.86 0.00 65111.48 2371.24 PURCHASED SERVICES 300-399 0.00 0.00 12825.99 17526.14 56420.40 156523.79 MATERIALS & SUPPLIES 400-499 0.00 0.00 2381.72 5016.55 34331.56 2869.89 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 1200.00 3815.00 823.13 5250.99 TOTAL INSTRUCTIONAL SUPPORT SERV 0.00 0.00 46750.79 26357.69 335497.52 171398.24 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 23487.71 16568.41 7604.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 667.42 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 24155.13 16568.41 7604.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-II-B-2 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - COST CENTER ACCT# 0060 0070 0080 6000 8100 8200 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 0.00 90285.57 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 58595.54 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 3295.04 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 118861.18 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 22824.93 0.00 0.00 0.00 TOTAL AUXILIARY SERVICES 0.00 0.00 293862.26 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 3490.28 3490.30 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 96.81 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 6356.29 0.00 TOTAL GENERAL ADMIN SERVICES 0.00 0.00 3490.28 3490.30 6453.10 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 COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-II-C-2 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - COST CENTER ACCT# 0060 0070 0080 6000 8100 8200 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 0.00 34431.75 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 6738.06 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 4200.65 0.00 11610.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 19021.53 1936.90 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 64391.99 1936.90 11610.00 0.00 TOTAL EXPENDITURES 1000-9899 11809.53 0.00 506073.04 97210.13 731603.26 171398.24 OTHER FUND USES: 9910 TRANSFERS OUT 920-929 0.00 0.00 3954.00 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 OTHER FUND USES (NET) 0.00 0.00 3954.00 0.00 0.00 0.00 TOTAL EXPENDITURES & OTHER FUND USES: (NET) 11809.53 0.00 510027.04 97210.13 731603.26 171398.24 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-II-A-3 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE TOTAL DESCRIPTION - COST CENTER ACCT# 8300 8420 8600 9501 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 575105.68 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 268394.84 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 245115.69 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 732210.69 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 14760.12 TOTAL INSTRUCTIONAL SERVICES 0.00 0.00 0.00 0.00 1835587.02 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 0.00 52824.00 0.00 391090.24 EMPLOYEE BENEFITS 200-299 0.00 0.00 19579.24 0.00 139825.60 PURCHASED SERVICES 300-399 0.00 0.00 5718.25 0.00 347859.27 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 94938.05 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 12615.44 TOTAL INSTRUCTIONAL SUPPORT SERV 0.00 0.00 78121.49 0.00 986328.60 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 19385.00 0.00 0.00 0.00 219628.83 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 26812.23 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 TOTAL OPERATION & MAINTENANCE 19385.00 0.00 0.00 0.00 246441.06 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - SPECIAL REVENUE FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-II-B-3 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE TOTAL DESCRIPTION - COST CENTER ACCT# 8300 8420 8600 9501 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 644220.66 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 429084.63 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 33693.88 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 801044.09 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 168217.88 TOTAL AUXILIARY SERVICES 0.00 0.00 0.00 0.00 2076261.14 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 0.00 180724.81 0.00 180724.81 EMPLOYEE BENEFITS 200-299 0.00 0.00 65519.72 0.00 65519.72 PURCHASED SERVICES 300-399 0.00 0.00 47143.88 0.00 75066.14 MATERIALS & SUPPLIES 400-499 0.00 0.00 7508.19 0.00 7605.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 7699.30 0.00 16445.85 TOTAL GENERAL ADMIN SERVICES 0.00 0.00 308595.90 0.00 345361.52 CAPITAL OUTLAY - REAL PROPERTY 7000-7999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 10800.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 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 INTEREST 932-932 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 300-997 0.00 0.00 0.00 0.00 0.00 TOTAL DEBT SERVICES 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 COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-II-C-3 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE TOTAL DESCRIPTION - COST CENTER ACCT# 8300 8420 8600 9501 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 0.00 3354.14 943323.06 1141418.78 EMPLOYEE BENEFITS 200-299 0.00 0.00 1981.84 582607.95 624091.70 PURCHASED SERVICES 300-399 0.00 0.00 0.00 112516.01 150891.78 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 140308.59 288659.10 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 31432.32 34707.41 TOTAL OTHER EXPENDITURES 0.00 0.00 5335.98 1810187.93 2239768.77 TOTAL EXPENDITURES 1000-9899 19385.00 0.00 392053.37 1810187.93 7740548.11 OTHER FUND USES: 9910 TRANSFERS OUT 920-929 0.00 0.00 0.00 0.00 19719.56 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 0.00 0.00 TOTAL OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 19719.56 TOTAL EXPENDITURES & OTHER FUND USES: (NET) 19385.00 0.00 392053.37 1810187.93 7760267.67 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - DEBT SERVICE FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-III-A-1 FUND TYPES GOVERNMENTAL - DEBT SERVICE TOTAL DESCRIPTION - COST CENTER ACCT# 8600 9200 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- 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 COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-III-B-1 FUND TYPES GOVERNMENTAL - DEBT SERVICE TOTAL DESCRIPTION - COST CENTER ACCT# 8600 9200 (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 0.00 270585.82 270585.82 INTEREST 932-932 0.00 396761.45 396761.45 OTHER OBJECTS 300-997 0.00 0.00 0.00 TOTAL DEBT SERVICES 0.00 667347.27 667347.27 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - DEBT SERVICE FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-III-C-1 FUND TYPES GOVERNMENTAL - DEBT SERVICE TOTAL DESCRIPTION - COST CENTER ACCT# 8600 9200 (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 667347.27 667347.27 OTHER FUND USES: 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 OTHER FUND USES (NET) 0.00 0.00 0.00 TOTAL EXPENDITURES & OTHER FUND USES: (NET) 0.00 667347.27 667347.27 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - CAPITAL PROJECTS FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-IV-A-1 FUND TYPES GOVERNMENTAL - CAPITAL PROJECTS DESCRIPTION - COST CENTER ACCT# 0015 0020 0025 0030 0040 0050 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- 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 17095.00 13740.00 1200.00 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 0.00 10542.00 0.00 0.00 0.00 TOTAL OPERATION & MAINTENANCE 17095.00 24110.00 11742.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - CAPITAL PROJECTS FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-IV-B-1 FUND TYPES GOVERNMENTAL - CAPITAL PROJECTS DESCRIPTION - COST CENTER ACCT# 0015 0020 0025 0030 0040 0050 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- 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 2113.92 1089.89 4605.42 11509.72 16763.80 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 25800.00 52848.00 62070.00 4380.00 62584.00 58582.10 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 25800.00 54961.92 63159.89 8985.42 74093.72 75345.90 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 COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-IV-C-1 FUND TYPES GOVERNMENTAL - CAPITAL PROJECTS DESCRIPTION - COST CENTER ACCT# 0015 0020 0025 0030 0040 0050 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- 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 42895.00 79071.92 74901.89 8985.42 74093.72 75345.90 OTHER FUND USES: 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 OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES & OTHER FUND USES: (NET) 42895.00 79071.92 74901.89 8985.42 74093.72 75345.90 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - CAPITAL PROJECTS FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-IV-A-2 FUND TYPES GOVERNMENTAL - CAPITAL PROJECTS TOTAL DESCRIPTION - COST CENTER ACCT# 0080 6000 8410 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- ------------- EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SERVICES 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 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SUPPORT SERV 0.00 0.00 0.00 0.00 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 5938.00 0.00 37973.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 10370.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 10542.00 TOTAL OPERATION & MAINTENANCE 0.00 5938.00 0.00 58885.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - CAPITAL PROJECTS FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-IV-B-2 FUND TYPES GOVERNMENTAL - CAPITAL PROJECTS TOTAL DESCRIPTION - COST CENTER ACCT# 0080 6000 8410 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 279724.21 279724.21 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 TOTAL AUXILIARY SERVICES 0.00 0.00 279724.21 279724.21 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 TOTAL GENERAL ADMIN SERVICES 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 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 36082.75 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 266264.10 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 0.00 0.00 0.00 302346.85 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 0.00 0.00 0.00 0.00 INTEREST 932-932 0.00 0.00 0.00 0.00 OTHER OBJECTS 300-997 0.00 0.00 0.00 0.00 TOTAL DEBT SERVICES 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 COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-IV-C-2 FUND TYPES GOVERNMENTAL - CAPITAL PROJECTS TOTAL DESCRIPTION - COST CENTER ACCT# 0080 6000 8410 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 0.00 TOTAL OTHER EXPENDITURES 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 1000-9899 0.00 5938.00 279724.21 640956.06 OTHER FUND USES: 9910 TRANSFERS OUT 920-929 0.00 0.00 0.00 0.00 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 0.00 TOTAL OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES & OTHER FUND USES: (NET) 0.00 5938.00 279724.21 640956.06 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY PROPRIETARY - ENTERPRISE FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-V-A-1 FUND TYPE PROPRIETARY - ENTERPRISE TOTAL DESCRIPTION - COST CENTER ACCT# (MEMO ONLY) ---------------------------------------- --------- ------------- 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 OTHER FUND USES: 9900-9999 9910 OPERATING TRANSFERS OUT 920-929 TOTAL EXPENDITURES & OTHER FUND USES: LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY PROPRIETARY - INTERNAL SERVICE FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-VI-A-1 FUND TYPE PROPRIETARY - INTERNAL SERVICE TOTAL DESCRIPTION - COST CENTER ACCT# (MEMO ONLY) ---------------------------------------- --------- ------------- 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 OTHER FUND USES: 9900-9999 9910 OPERATING TRANSFERS OUT 920-929 TOTAL EXPENDITURES & OTHER FUND USES: LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY FIDUCIARY - NON EXPENDABLE TRUST FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-VII-A-1 FUND TYPE FIDUCIARY - NON EXPENDABLE TRUST TOTAL DESCRIPTION - COST CENTER ACCT# (MEMO ONLY) ---------------------------------------- --------- ------------- 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 OTHER FUND USES: 9900-9999 9910 OPERATING TRANSFERS OUT 920-929 TOTAL EXPENDITURES & OTHER FUND USES: LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY FIDUCIARY - EXPENDABLE TRUST FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-VIII-A-1 FUND TYPES FIDUCIARY - EXPENDABLE TRUST DESCRIPTION - COST CENTER ACCT# 0015 0020 0025 0030 0040 0050 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- 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 5293.62 0.00 1796.17 0.00 0.00 346.50 MATERIALS & SUPPLIES 400-499 8467.66 0.00 18542.46 0.00 0.00 563.68 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 955.00 0.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SERVICES 14716.28 0.00 20338.63 0.00 0.00 910.18 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 1256.38 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 3006.28 55.50 4091.39 0.00 0.00 4758.90 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 3006.28 55.50 5347.77 0.00 0.00 4758.90 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 300-399 305.99 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 305.99 0.00 0.00 0.00 0.00 0.00 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY FIDUCIARY - EXPENDABLE TRUST FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-VIII-B-1 FUND TYPES FIDUCIARY - EXPENDABLE TRUST DESCRIPTION - COST CENTER ACCT# 0015 0020 0025 0030 0040 0050 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- 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 10053.05 0.00 42.00 0.00 0.00 184.10 MATERIALS & SUPPLIES 400-499 0.00 0.00 719.03 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 10053.05 0.00 761.03 0.00 0.00 184.10 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 FIDUCIARY - EXPENDABLE TRUST FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-VIII-C-1 FUND TYPES FIDUCIARY - EXPENDABLE TRUST DESCRIPTION - COST CENTER ACCT# 0015 0020 0025 0030 0040 0050 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- 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 300-399 250.00 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 15091.84 0.00 0.00 0.00 77.64 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 15341.84 0.00 0.00 0.00 77.64 0.00 TOTAL EXPENDITURES 1000-9899 43423.44 55.50 26447.43 0.00 77.64 5853.18 OTHER FUND USES: 9910 TRANSFERS OUT 920-929 7925.29 0.00 376.94 1005.04 0.00 122.55 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL OTHER FUND USES (NET) 7925.29 0.00 376.94 1005.04 0.00 122.55 TOTAL EXPENDITURES & OTHER FUND USES: (NET) 51348.73 55.50 26824.37 1005.04 77.64 5975.73 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY FIDUCIARY - EXPENDABLE TRUST FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-VIII-A-2 FUND TYPES FIDUCIARY - EXPENDABLE TRUST TOTAL DESCRIPTION - COST CENTER ACCT# 0080 6000 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- 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 7436.29 MATERIALS & SUPPLIES 400-499 0.00 7488.17 35061.97 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 683.00 1638.00 TOTAL INSTRUCTIONAL SERVICES 0.00 8171.17 44136.26 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 1256.38 MATERIALS & SUPPLIES 400-499 0.00 0.00 11912.07 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 13168.45 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 0.00 305.99 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 0.00 305.99 LOWNDES COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY FIDUCIARY - EXPENDABLE TRUST FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-VIII-B-2 FUND TYPES FIDUCIARY - EXPENDABLE TRUST TOTAL DESCRIPTION - COST CENTER ACCT# 0080 6000 (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 10279.15 MATERIALS & SUPPLIES 400-499 0.00 0.00 719.03 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 10998.18 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 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 FIDUCIARY - EXPENDABLE TRUST FUND TYPE BY COST CENTER FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 EXHIBIT A-II-VIII-C-2 FUND TYPES FIDUCIARY - EXPENDABLE TRUST TOTAL DESCRIPTION - COST CENTER ACCT# 0080 6000 (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 0.00 250.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 15169.48 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 15419.48 TOTAL EXPENDITURES 1000-9899 0.00 8171.17 84028.36 OTHER FUND USES: 9910 TRANSFERS OUT 920-929 132.73 190.00 9752.55 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 TOTAL OTHER FUND USES (NET) 132.73 190.00 9752.55 TOTAL EXPENDITURES & OTHER FUND USES: (NET) 132.73 8361.17 93780.91