CHEROKEE COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2007 EXHIBIT A-I-I-A-1 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1110-0 1220-0 1221-0 1230-0 1230-9 1240-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 18042852.00 44749.00 35000.00 242550.00 0.00 44302.00 FEDERAL REVENUES 3000-5999 0.00 0.00 0.00 0.00 0.00 0.00 LOCAL REVENUES 6000-7999 1715440.00 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 19758292.00 44749.00 35000.00 242550.00 0.00 44302.00 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 10385233.94 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 3739784.29 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 72258.51 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 456804.22 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 14654080.96 0.00 0.00 0.00 0.00 0.00 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 2363913.78 32484.26 0.00 183652.26 42114.02 0.00 EMPLOYEE BENEFITS 200-299 842665.47 12264.74 0.00 58878.29 12885.98 0.00 PURCHASED SERVICES 300-399 17740.97 0.00 0.00 19.45 0.00 0.00 MATERIALS & SUPPLIES 400-499 73786.44 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 75.00 0.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SUPPORT SERV 3298181.66 44749.00 0.00 242550.00 55000.00 0.00 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 447334.15 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 236785.95 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 72033.98 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 756154.08 0.00 0.00 0.00 0.00 0.00 CHEROKEE COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2007 EXHIBIT A-I-I-B-1 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1110-0 1220-0 1221-0 1230-0 1230-9 1240-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- 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 78349.69 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 78349.69 0.00 0.00 0.00 0.00 0.00 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 142373.14 0.00 27614.74 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 49969.17 0.00 7385.26 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 192342.31 0.00 35000.00 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 CHEROKEE COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2007 EXHIBIT A-I-I-C-1 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1110-0 1220-0 1221-0 1230-0 1230-9 1240-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 136.43 0.00 0.00 0.00 0.00 21067.07 EMPLOYEE BENEFITS 200-299 21.63 0.00 0.00 0.00 0.00 2919.74 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 20315.19 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 158.06 0.00 0.00 0.00 0.00 44302.00 TOTAL EXPENDITURES 1000-9899 18979266.76 44749.00 35000.00 242550.00 55000.00 44302.00 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 779025.24 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) 779025.24- 0.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 779025.24- 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 55000.00- 0.00 BEGINNING FUND BALANCE - OCT 1 0300-0399 0.00 0.00 0.00 0.00 55000.00 0.00 ENDING FUND BALANCE - SEPT 30 (NET) 0.00 0.00 0.00 0.00 0.00 0.00 CHEROKEE COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2007 EXHIBIT A-I-I-A-2 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1250-0 1252-0 1253-0 1310-0 1320-0 1410-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 65120.00 2000.00 23844.00 1661702.00 281476.00 161802.00 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 65120.00 2000.00 23844.00 1661702.00 281476.00 161802.00 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 44457.80 0.00 0.00 0.00 0.00 63923.02 EMPLOYEE BENEFITS 200-299 14912.06 0.00 0.00 0.00 0.00 26097.26 PURCHASED SERVICES 300-399 0.00 0.00 10666.12 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 9177.88 0.00 0.00 19565.75 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 59369.86 0.00 19844.00 0.00 0.00 109586.03 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 1200.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 248.50 PURCHASED SERVICES 300-399 0.00 2000.00 0.00 0.00 0.00 32927.23 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 2000.00 0.00 0.00 0.00 34375.73 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 2140.00 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 0.00 791.53 0.00 0.00 TOTAL OPERATION & MAINTENANCE 0.00 0.00 0.00 791.53 0.00 2140.00 CHEROKEE COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2007 EXHIBIT A-I-I-B-2 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1250-0 1252-0 1253-0 1310-0 1320-0 1410-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 868118.15 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 580163.86 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 37497.75 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 134806.07 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 523067.95 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 1620585.83 523067.95 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 106039.69 0.00 INTEREST 932-932 0.00 0.00 0.00 0.00 17590.95 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 123630.64 0.00 CHEROKEE COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2007 EXHIBIT A-I-I-C-2 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1250-0 1252-0 1253-0 1310-0 1320-0 1410-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 4986.65 0.00 0.00 0.00 0.00 13603.53 EMPLOYEE BENEFITS 200-299 763.49 0.00 0.00 0.00 0.00 2096.71 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 5750.14 0.00 0.00 0.00 0.00 15700.24 TOTAL EXPENDITURES 1000-9899 65120.00 2000.00 19844.00 1621377.36 646698.59 161802.00 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 460136.00 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 460136.00 0.00 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 460136.00 0.00 EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 0.00 0.00 4000.00 40324.64 94913.41 0.00 BEGINNING FUND BALANCE - OCT 1 0300-0399 0.00 0.00 0.00 0.00 283454.54 0.00 ENDING FUND BALANCE - SEPT 30 (NET) 0.00 0.00 4000.00 40324.64 378367.95 0.00 CHEROKEE COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2007 EXHIBIT A-I-I-A-3 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1520-0 1540-0 1660-0 1720-0 1760-0 2130-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 17325.00 24665.00 2628.00 65000.00 0.00 3010.00 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 17325.00 24665.00 2628.00 65000.00 0.00 3010.00 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 17570.99 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 7010.01 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 84.00 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 24665.00 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 CHEROKEE COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2007 EXHIBIT A-I-I-B-3 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1520-0 1540-0 1660-0 1720-0 1760-0 2130-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- 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 CHEROKEE COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2007 EXHIBIT A-I-I-C-3 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 1520-0 1540-0 1660-0 1720-0 1760-0 2130-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 9954.99 0.00 2270.18 42516.90 0.00 0.00 EMPLOYEE BENEFITS 200-299 3555.58 0.00 357.82 18286.51 0.00 0.00 PURCHASED SERVICES 300-399 1758.98 0.00 0.00 1251.02 0.00 0.00 MATERIALS & SUPPLIES 400-499 2055.45 0.00 0.00 2945.57 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 17325.00 0.00 2628.00 65000.00 0.00 0.00 TOTAL EXPENDITURES 1000-9899 17325.00 24665.00 2628.00 65000.00 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 4000.00 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 4000.00- 0.00 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 4000.00- 0.00 EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 4000.00- 3010.00 BEGINNING FUND BALANCE - OCT 1 0300-0399 0.00 0.00 0.00 0.00 185258.86 0.00 ENDING FUND BALANCE - SEPT 30 (NET) 0.00 0.00 0.00 0.00 181258.86 3010.00 CHEROKEE COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2007 EXHIBIT A-I-I-A-4 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 2901-0 6001-0 6370-0 6850-0 6930-0 6950-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 37143.86 0.00 0.00 0.00 0.00 0.00 FEDERAL REVENUES 3000-5999 0.00 2671.96 0.00 0.00 0.00 0.00 LOCAL REVENUES 6000-7999 0.00 3382599.17 5277.67 330.23 20.00 626.72 OTHER REVENUES 8000-8999 0.00 26312.32 0.00 0.00 0.00 0.00 TOTAL REVENUES 37143.86 3411583.45 5277.67 330.23 20.00 626.72 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 20000.08 496681.21 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 3170.72 139708.09 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 933.27 101325.66 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 13920.58 184455.23 5277.67 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 0.00 250.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SERVICES 38024.65 922420.19 5277.67 0.00 0.00 0.00 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 194945.21 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 2133.00 61919.87 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 11.64 75518.83 0.00 0.00 0.00 1235.17 MATERIALS & SUPPLIES 400-499 0.00 18227.97 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 4375.00 0.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SUPPORT SERV 2144.64 354986.88 0.00 0.00 0.00 1235.17 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 88055.94 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 20440.23 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 973059.35 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 184122.10 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 7619.02 0.00 0.00 0.00 0.00 TOTAL OPERATION & MAINTENANCE 0.00 1273296.64 0.00 0.00 0.00 0.00 CHEROKEE COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2007 EXHIBIT A-I-I-B-4 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 2901-0 6001-0 6370-0 6850-0 6930-0 6950-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 7880.91 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 1158.99 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 132.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 57338.52 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 66510.42 0.00 0.00 0.00 0.00 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 530232.24 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 165109.44 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 145804.68 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 42052.02 0.00 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 5270.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 18478.42 0.00 0.00 0.00 0.00 TOTAL GENERAL ADMIN SERVICES 0.00 906946.80 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 62438.00 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 62438.00 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 CHEROKEE COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2007 EXHIBIT A-I-I-C-4 FUND TYPES GOVERNMENTAL - GENERAL DESCRIPTION - FUND SOURCE ACCT# 2901-0 6001-0 6370-0 6850-0 6930-0 6950-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 13581.42 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 6517.73 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 10587.35 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 476.50 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 31163.00 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 1000-9899 40169.29 3617761.93 5277.67 0.00 0.00 1235.17 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 3025.43 247850.48 0.00 0.00 0.00 0.00 OTHER FINANCING SOURCES 9000-9997 0.00 343271.77 0.00 0.00 0.00 0.00 9910 TRANSFERS OUT 920-929 0.00 380606.28 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) 3025.43 210515.97 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 3025.43 210515.97 0.00 0.00 0.00 0.00 EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 0.00 4337.49 0.00 330.23 20.00 608.45- BEGINNING FUND BALANCE - OCT 1 0300-0399 25000.00 2360976.42 0.00 0.00 30.00 25099.27 ENDING FUND BALANCE - SEPT 30 (NET) 25000.00 2365313.91 0.00 330.23 50.00 24490.82 CHEROKEE COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2007 EXHIBIT A-I-I-A-5 FUND TYPES GOVERNMENTAL - GENERAL TOTAL DESCRIPTION - FUND SOURCE ACCT# 6970-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 0.00 20755168.86 FEDERAL REVENUES 3000-5999 0.00 2671.96 LOCAL REVENUES 6000-7999 1500.00 5105793.79 OTHER REVENUES 8000-8999 0.00 26312.32 TOTAL REVENUES 1500.00 25889946.93 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 0.00 11010296.05 EMPLOYEE BENEFITS 200-299 0.00 3923672.42 PURCHASED SERVICES 300-399 0.00 185183.56 MATERIALS & SUPPLIES 400-499 0.00 689201.33 CAPITAL OUTLAY 500-599 0.00 0.00 OTHER OBJECTS 600-997 0.00 250.00 TOTAL INSTRUCTIONAL SERVICES 0.00 15808603.36 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 2835880.52 EMPLOYEE BENEFITS 200-299 0.00 998005.86 PURCHASED SERVICES 300-399 0.00 129537.29 MATERIALS & SUPPLIES 400-499 0.00 92014.41 CAPITAL OUTLAY 500-599 0.00 0.00 OTHER OBJECTS 600-997 0.00 4450.00 TOTAL INSTRUCTIONAL SUPPORT SERV 0.00 4059888.08 OPERATION & MAINTENANCE 3000-3999 PERSONAL SERVICES 010-199 0.00 535390.09 EMPLOYEE BENEFITS 200-299 0.00 257226.18 PURCHASED SERVICES 300-399 0.00 1047233.33 MATERIALS & SUPPLIES 400-499 0.00 184122.10 CAPITAL OUTLAY 500-599 0.00 0.00 OTHER OBJECTS 600-997 0.00 8410.55 TOTAL OPERATION & MAINTENANCE 0.00 2032382.25 CHEROKEE COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2007 EXHIBIT A-I-I-B-5 FUND TYPES GOVERNMENTAL - GENERAL TOTAL DESCRIPTION - FUND SOURCE ACCT# 6970-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 875999.06 EMPLOYEE BENEFITS 200-299 0.00 581322.85 PURCHASED SERVICES 300-399 0.00 37629.75 MATERIALS & SUPPLIES 400-499 0.00 270494.28 CAPITAL OUTLAY 500-599 0.00 523067.95 OTHER OBJECTS 600-997 0.00 0.00 TOTAL AUXILIARY SERVICES 0.00 2288513.89 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 700220.12 EMPLOYEE BENEFITS 200-299 0.00 222463.87 PURCHASED SERVICES 300-399 0.00 145804.68 MATERIALS & SUPPLIES 400-499 0.00 42052.02 CAPITAL OUTLAY 500-599 0.00 5270.00 OTHER OBJECTS 600-997 0.00 18478.42 TOTAL GENERAL ADMIN SERVICES 0.00 1134289.11 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 62438.00 OTHER OBJECTS 600-997 0.00 0.00 TOTAL CAPITAL OUTLAY-REAL PROP. 0.00 62438.00 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 0.00 106039.69 INTEREST 932-932 0.00 17590.95 OTHER OBJECTS 300-997 0.00 0.00 TOTAL DEBT SERVICES 0.00 123630.64 CHEROKEE COUNTY BOARD OF EDUCATION FUNDING AND EXPENDITURE REPORT FOR ACCOUNTABILITY GOVERNMENTAL - GENERAL FUND TYPE BY FUND SOURCE FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2007 EXHIBIT A-I-I-C-5 FUND TYPES GOVERNMENTAL - GENERAL TOTAL DESCRIPTION - FUND SOURCE ACCT# 6970-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 108117.17 EMPLOYEE BENEFITS 200-299 0.00 34519.21 PURCHASED SERVICES 300-399 0.00 13597.35 MATERIALS & SUPPLIES 400-499 0.00 25792.71 CAPITAL OUTLAY 500-599 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 TOTAL OTHER EXPENDITURES 0.00 182026.44 TOTAL EXPENDITURES 1000-9899 0.00 25691771.77 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 0.00 250875.91 OTHER FINANCING SOURCES 9000-9997 0.00 803407.77 9910 TRANSFERS OUT 920-929 0.00 1163631.52 9900-9999 OTHER FUND USES 900-997 0.00 0.00 TOTAL (NET) 0.00 109347.84- TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 0.00 109347.84- EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 1500.00 88827.32 BEGINNING FUND BALANCE - OCT 1 0300-0399 0.00 2934819.09 ENDING FUND BALANCE - SEPT 30 (NET) 1500.00 3023646.41 CHEROKEE 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, 2007 EXHIBIT A-I-II-A-1 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 2226-0 3210-0 3220-0 3310-0 3317-0 3510-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 30442.81 0.00 0.00 0.00 0.00 0.00 FEDERAL REVENUES 3000-5999 0.00 895849.12 23139.00 53755.00 7000.00 17305.46 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 30442.81 895849.12 23139.00 53755.00 7000.00 17305.46 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 0.00 358976.49 0.00 15675.18 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 176812.73 0.00 10514.33 0.00 0.00 PURCHASED SERVICES 300-399 0.00 8507.25 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 30442.81 2906.74 0.00 6895.59 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 INSTRUCTIONAL SERVICES 30442.81 547203.21 0.00 33085.10 0.00 0.00 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 157346.18 0.00 15656.12 0.00 11943.45 EMPLOYEE BENEFITS 200-299 0.00 54523.93 0.00 5013.78 0.00 5086.11 PURCHASED SERVICES 300-399 0.00 14166.44 0.00 0.00 7000.00 50.44 MATERIALS & SUPPLIES 400-499 0.00 1464.95 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 INSTRUCTIONAL SUPPORT SERV 0.00 227501.50 0.00 20669.90 7000.00 17080.00 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 CHEROKEE 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, 2007 EXHIBIT A-I-II-B-1 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 2226-0 3210-0 3220-0 3310-0 3317-0 3510-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 100.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 15.58 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 0.00 115.58 0.00 0.00 0.00 0.00 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 79458.37 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 24592.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 3949.09 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 2319.19 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 10710.18 276.63 0.00 0.00 225.46 TOTAL GENERAL ADMIN SERVICES 0.00 121028.83 276.63 0.00 0.00 225.46 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 CHEROKEE 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, 2007 EXHIBIT A-I-II-C-1 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 2226-0 3210-0 3220-0 3310-0 3317-0 3510-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 0.00 16620.57 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 5890.25 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 93.60 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 257.95 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 22862.37 0.00 0.00 0.00 TOTAL EXPENDITURES 1000-9899 30442.81 895849.12 23139.00 53755.00 7000.00 17305.46 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 CHEROKEE 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, 2007 EXHIBIT A-I-II-A-2 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 3851-0 3971-0 4110-0 4110-1 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 69538.99 82875.00 842195.27 54073.41 6520.11 205692.99 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 69538.99 82875.00 842195.27 54073.41 6520.11 205692.99 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 0.00 37377.56 380787.25 0.00 0.00 68280.30 EMPLOYEE BENEFITS 200-299 0.00 11703.60 141998.67 0.00 0.00 26585.74 PURCHASED SERVICES 300-399 0.00 0.00 788.18 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 41548.99 0.00 142729.39 33229.33 0.00 0.00 CAPITAL OUTLAY 500-599 27990.00 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 69538.99 49081.16 666303.49 33229.33 0.00 94866.04 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 25111.90 3948.78 0.00 561.00 4045.00 EMPLOYEE BENEFITS 200-299 0.00 8681.94 7637.86 0.00 51.69 571.99 PURCHASED SERVICES 300-399 0.00 0.00 17186.11 11508.00 4557.32 19362.69 MATERIALS & SUPPLIES 400-499 0.00 0.00 18565.26 388.00 0.00 4313.98 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 33793.84 47338.01 11896.00 5170.01 28293.66 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 CHEROKEE 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, 2007 EXHIBIT A-I-II-B-2 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 3851-0 3971-0 4110-0 4110-1 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 2600.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 110.00 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 2710.00 0.00 0.00 0.00 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 0.00 55506.85 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 17522.14 0.00 0.00 0.00 PURCHASED SERVICES 300-399 0.00 0.00 5411.26 4000.00 0.00 1335.73 MATERIALS & SUPPLIES 400-499 0.00 0.00 3883.93 3409.48 0.00 519.32 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 10068.73 646.47 77.95 1512.68 TOTAL GENERAL ADMIN SERVICES 0.00 0.00 92392.91 8055.95 77.95 3367.73 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 CHEROKEE 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, 2007 EXHIBIT A-I-II-C-2 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 3851-0 3971-0 4110-0 4110-1 4120-0 4130-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 0.00 16994.33 770.00 1100.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 9116.65 122.13 172.15 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 7339.88 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 33450.86 892.13 1272.15 0.00 TOTAL EXPENDITURES 1000-9899 69538.99 82875.00 842195.27 54073.41 6520.11 126527.43 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 79165.56 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 0.00 0.00 79165.56- TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 0.00 79165.56- 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 CHEROKEE 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, 2007 EXHIBIT A-I-II-A-3 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 4130-1 4136-0 4137-0 4160-0 4160-1 4170-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 0.00 0.00 0.00 0.00 0.00 0.00 FEDERAL REVENUES 3000-5999 0.00 18950.89 55000.00 25917.89 0.00 12814.00 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 0.00 18950.89 55000.00 25917.89 0.00 12814.00 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 9627.00 0.00 522.00 MATERIALS & SUPPLIES 400-499 0.00 11852.00 26600.00 0.00 0.00 2080.25 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 11852.00 26600.00 9627.00 0.00 2602.25 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 2320.00 15405.00 0.00 0.00 4403.46 EMPLOYEE BENEFITS 200-299 0.00 304.02 2427.54 0.00 0.00 1647.17 PURCHASED SERVICES 300-399 0.00 4474.87 9935.46 0.00 0.00 5014.74 MATERIALS & SUPPLIES 400-499 0.00 0.00 632.00 5887.50 0.00 9172.16 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 7098.89 28400.00 5887.50 0.00 20237.53 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 10051.00 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 10051.00 0.00 0.00 CHEROKEE 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, 2007 EXHIBIT A-I-II-B-3 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 4130-1 4136-0 4137-0 4160-0 4160-1 4170-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- 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 25.96 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 42.53 0.00 1385.87 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 309.86 0.00 1099.65 TOTAL GENERAL ADMIN SERVICES 0.00 0.00 0.00 352.39 0.00 2511.48 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 CHEROKEE 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, 2007 EXHIBIT A-I-II-C-3 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 4130-1 4136-0 4137-0 4160-0 4160-1 4170-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 0.00 49169.81 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 0.00 16842.38 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 0.00 100.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 0.00 516.11 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 66628.30 TOTAL EXPENDITURES 1000-9899 0.00 18950.89 55000.00 25917.89 0.00 91979.56 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 0.00 0.00 0.00 0.00 0.00 79165.56 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 79165.56 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 0.00 79165.56 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 CHEROKEE 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, 2007 EXHIBIT A-I-II-A-4 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 4180-0 4185-0 4195-0 4195-1 5101-0 5991-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 0.00 0.00 0.00 0.00 0.00 0.00 FEDERAL REVENUES 3000-5999 141487.40 41657.02 27522.08 0.00 1092979.49 2630.00 LOCAL REVENUES 6000-7999 0.00 0.00 0.00 0.00 880479.62 0.00 OTHER REVENUES 8000-8999 0.00 0.00 0.00 0.00 90249.49 0.00 TOTAL REVENUES 141487.40 41657.02 27522.08 0.00 2063708.60 2630.00 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 0.00 0.00 14185.42 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 9533.03 0.00 0.00 0.00 PURCHASED SERVICES 300-399 1292.50 196.22 453.00 0.00 0.00 2630.00 MATERIALS & SUPPLIES 400-499 37402.99 6734.10 340.66 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 0.00 102.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SERVICES 38695.49 6930.32 24614.11 0.00 0.00 2630.00 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 10060.67 0.00 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 1548.17 0.00 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 28467.62 0.00 1101.36 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 56877.15 0.00 1427.57 0.00 0.00 0.00 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 325.00 0.00 50.00 0.00 0.00 0.00 TOTAL INSTRUCTIONAL SUPPORT SERV 97278.61 0.00 2578.93 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 108337.53 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 108337.53 0.00 CHEROKEE 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, 2007 EXHIBIT A-I-II-B-4 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 4180-0 4185-0 4195-0 4195-1 5101-0 5991-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 0.00 853484.70 0.00 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 0.00 509767.93 0.00 PURCHASED SERVICES 300-399 0.00 0.00 0.00 0.00 32063.13 0.00 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 0.00 1063673.41 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 210005.53 0.00 TOTAL AUXILIARY SERVICES 0.00 0.00 0.00 0.00 2668994.70 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 300-399 672.18 0.00 0.00 0.00 0.00 0.00 MATERIALS & SUPPLIES 400-499 1838.06 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 1691.53 0.00 329.04 0.00 0.00 0.00 TOTAL GENERAL ADMIN SERVICES 4201.77 0.00 329.04 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 CHEROKEE 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, 2007 EXHIBIT A-I-II-C-4 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE DESCRIPTION - FUND SOURCE ACCT# 4180-0 4185-0 4195-0 4195-1 5101-0 5991-0 -------------------------------------- --------- ------------- ------------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 30398.57 0.00 0.00 0.00 0.00 EMPLOYEE BENEFITS 200-299 0.00 4328.13 0.00 0.00 0.00 0.00 PURCHASED SERVICES 300-399 1311.53 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 1311.53 34726.70 0.00 0.00 0.00 0.00 TOTAL EXPENDITURES 1000-9899 141487.40 41657.02 27522.08 0.00 2777332.23 2630.00 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 0.00 0.00 0.00 0.00 779025.24 0.00 OTHER FINANCING SOURCES 9000-9997 0.00 0.00 0.00 0.00 600.00 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 779625.24 0.00 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 779625.24 0.00 EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 0.00 0.00 0.00 0.00 66001.61 0.00 BEGINNING FUND BALANCE - OCT 1 0300-0399 0.00 0.00 0.00 0.00 591243.65 0.00 ENDING FUND BALANCE - SEPT 30 (NET) 0.00 0.00 0.00 0.00 657245.26 0.00 CHEROKEE 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, 2007 EXHIBIT A-I-II-A-5 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE TOTAL DESCRIPTION - FUND SOURCE ACCT# 6001-0 7101-0 8992-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 0.00 29600.00 0.00 60042.81 FEDERAL REVENUES 3000-5999 0.00 0.00 0.00 3676903.12 LOCAL REVENUES 6000-7999 0.00 1444534.32 0.00 2325013.94 OTHER REVENUES 8000-8999 0.00 0.00 47962.96 138212.45 TOTAL REVENUES 0.00 1474134.32 47962.96 6200172.32 EXPENDITURES: 1000-9899 INSTRUCTIONAL SERVICES 1000-1999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 875282.20 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 377148.10 PURCHASED SERVICES 300-399 0.00 247218.04 415.34 271649.53 MATERIALS & SUPPLIES 400-499 0.00 410684.21 18364.35 771811.41 CAPITAL OUTLAY 500-599 0.00 9523.00 0.00 37513.00 OTHER OBJECTS 600-997 0.00 40610.99 0.00 40712.99 TOTAL INSTRUCTIONAL SERVICES 0.00 708036.24 18779.69 2374117.23 INSTRUCTIONAL SUPPORT SERVICES 2000-2999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 250801.56 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 87494.20 PURCHASED SERVICES 300-399 0.00 64272.47 0.00 187097.52 MATERIALS & SUPPLIES 400-499 0.00 104603.49 1600.85 204932.91 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 27769.99 0.00 28144.99 TOTAL INSTRUCTIONAL SUPPORT SERV 0.00 196645.95 1600.85 758471.18 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 164033.35 0.00 282421.88 MATERIALS & SUPPLIES 400-499 0.00 134351.15 0.00 134351.15 CAPITAL OUTLAY 500-599 0.00 8810.00 0.00 8810.00 OTHER OBJECTS 600-997 0.00 77436.76 0.00 77436.76 TOTAL OPERATION & MAINTENANCE 0.00 384631.26 0.00 503019.79 CHEROKEE 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, 2007 EXHIBIT A-I-II-B-5 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE TOTAL DESCRIPTION - FUND SOURCE ACCT# 6001-0 7101-0 8992-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- ------------- AUXILIARY SERVICES 4000-4999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 853584.70 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 509783.51 PURCHASED SERVICES 300-399 0.00 0.00 0.00 34663.13 MATERIALS & SUPPLIES 400-499 0.00 0.00 0.00 1063783.41 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 210005.53 TOTAL AUXILIARY SERVICES 0.00 0.00 0.00 2671820.28 GENERAL ADMINISTRATIVE SERVICES 6000-6999 PERSONAL SERVICES 010-199 0.00 0.00 0.00 134965.22 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 42114.14 PURCHASED SERVICES 300-399 0.00 0.00 0.00 15394.22 MATERIALS & SUPPLIES 400-499 0.00 0.00 18125.18 31523.56 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 0.00 0.00 26948.18 TOTAL GENERAL ADMIN SERVICES 0.00 0.00 18125.18 250945.32 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 3000.00 0.00 3000.00 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 CAPITAL OUTLAY-REAL PROP. 0.00 3000.00 0.00 3000.00 DEBT SERVICES 8000-8999 PRINCIPAL 931-931 0.00 3433.64 0.00 3433.64 INTEREST 932-932 0.00 485.85 0.00 485.85 OTHER OBJECTS 300-997 0.00 0.00 0.00 0.00 TOTAL DEBT SERVICES 0.00 3919.49 0.00 3919.49 CHEROKEE 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, 2007 EXHIBIT A-I-II-C-5 FUND TYPES GOVERNMENTAL - SPECIAL REVENUE TOTAL DESCRIPTION - FUND SOURCE ACCT# 6001-0 7101-0 8992-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- ------------- OTHER EXPENDITURES 9000-9899 PERSONAL SERVICES 010-199 0.00 0.00 0.00 115053.28 EMPLOYEE BENEFITS 200-299 0.00 0.00 0.00 36471.69 PURCHASED SERVICES 300-399 0.00 2910.00 0.00 4415.13 MATERIALS & SUPPLIES 400-499 0.00 243209.54 0.00 251323.48 CAPITAL OUTLAY 500-599 0.00 0.00 0.00 0.00 OTHER OBJECTS 600-997 0.00 1000.00 0.00 1000.00 TOTAL OTHER EXPENDITURES 0.00 247119.54 0.00 408263.58 TOTAL EXPENDITURES 1000-9899 0.00 1543352.48 38505.72 6973556.87 OTHER FINANCING SOURCES & FUND USES: TRANSFERS IN 9200-9299 0.00 333651.34 0.00 1191842.14 OTHER FINANCING SOURCES 9000-9997 0.00 10392.90 0.00 10992.90 9910 TRANSFERS OUT 920-929 0.00 423204.22 0.00 502369.78 9900-9999 OTHER FUND USES 900-997 0.00 0.00 0.00 0.00 TOTAL (NET) 0.00 79159.98- 0.00 700465.26 TOTAL EXPENDITURES, OTHER FINANCING SOURCES & OTHER FUND USES (NET) 0.00 79159.98- 0.00 700465.26 EXCESS REVENUES & OTHER FINANCING SRCS OVER(UNDER) EXPEND. & OTHER FUND USES (NET) 0.00 148378.14- 9457.24 72919.29- BEGINNING FUND BALANCE - OCT 1 0300-0399 0.00 519756.95 20912.67 1131913.27 ENDING FUND BALANCE - SEPT 30 (NET) 0.00 371378.81 30369.91 1058993.98 CHEROKEE 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, 2007 EXHIBIT A-I-III-A-1 FUND TYPES GOVERNMENTAL - DEBT SERVICE TOTAL DESCRIPTION - FUND SOURCE ACCT# 6001-0 9110-0 (MEMO ONLY) -------------------------------------- --------- ------------- ------------- ------------- REVENUES: 1000-8999 STATE REVENUES 1000-2999 0.00 0.00 0.00 FEDERAL REVENUES 3000-5999 0.00 0.00 0.00 LOCAL REVENUES 6000-7999 0.00 168.86 168.86 OTHER REVENUES 8000-8999 0.00 0.00 0.00 TOTAL REVENUES 0.00 168.86 168.86 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 CHEROKEE 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, 2007 EXHIBIT A-I-III-B-1 FUND TYPES GOVERNMENTAL - DEBT SERVICE TOTAL DESCRIPTION - FUND SOURCE ACCT# 6001-0 9110-0 (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