REPORT F196 QUILLAYUTE VALLEY SCHOOL … f196 quillayute valley school district no. 402 ... report...

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 F-196 Annual Financial Statements For Fiscal Year 2007-2008 _______________________ | | | CERTIFICATION | |_______________________| The Annual Financial Statements (Report F-196) for QUILLAYUTE VALLEY School District No. 402 of CLALLAM County for the fiscal year ended August 31, 2008 were prepared on the accrual basis of accounting in accordance with the appropriate accounting principles as stated in the Accounting Manual for Public School Districts in the state of Washington. School was conducted for 180.00 days. If school was operated fewer than 180 days, please include a statement covering the reasons and efforts to make up days lost. The indirect cost rate proposal has been reviewed and the data reflects allowable costs in accordance with federal requirements and OMB Circular A-87 and all costs are properly allocable to federal awards. |__________________________________________________________________________________________________________________________________| |The school district annual financial statement has been reviewed and submitted to OSPI in accordance with WAC 392-117-035 | |for the fiscal year September 1, 2007-August 31, 2008. | | | | | | Approved: _______________________________________________________________________________________________________ | | School District Superintendent or Authorized Official Date | | | | | | Reviewed: _______________________________________________________________________________________________________ | | ESD Superintendent or Authorized Official Date | |__________________________________________________________________________________________________________________________________| REPORT F-196 SUMMARY DEBT CAPITAL TRANSPORTATION GENERAL ASB SERVICE PROJECTS VEHICLE PERMANENT FUND FUND FUND FUND FUND FUND TOTAL ------------ ------------ ------------ ------------ ------------ ------------ ------------ Total Revs and Other Financing Sources 16,132,192.76 160,488.30 715,022.24 47,174.42 74,422.73 17,129,300.45 Total Expenditures 16,080,275.04 152,881.27 564,957.00 23,593.78 8,195.88 16,829,902.97 Other Financing Uses 23,593.78 23,593.78 Excess of Revs/Other Fin Sources Over/ (Under) Expends and Other Financing Uses 28,323.94 7,607.03 150,065.24 23,580.64 66,226.85 275,803.70 Begin Total Fund Bal 576,462.54 99,978.69 529,519.26 76,346.32 86,057.46 1,368,364.27 Prior Yr(s) Correction or Restatements End Total Fund Balance 604,786.48 107,585.72 679,584.50 99,926.96 152,284.31 1,644,167.97 Print Date: NOV 18,'08 Lock Date: NOV 03,'08 Check Figure: 53,091,017.83 Certification Page

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 1 - Index E.S.D. 114 FISCAL YEAR 2007-2008 RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM ANNUAL FINANCIAL STATEMENTS BALANCE SHEET AS OF AUGUST 31, 2008 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE FOR THE YEAR ENDED AUGUST 31, 2008 BUDGETARY COMPARISON SCHEDULES STATEMENT OF FIDUCIARY NET ASSETS STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS SCHEDULE OF LONG-TERM DEBT

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 2 E.S.D. 114 Balance Sheet RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM Governmental Funds August 31, 2008 Debt Capital Transportation General ASB Service Projects Vehicle Permanent Fund Fund Fund Fund Fund Fund Total ------------------------------------------------------------------------------------------------------------------------------------ ASSETS: Cash & Cash Equivalent 1,583,750.84 8,800.00 1,592,550.84 Minus Outstdng Warrant 1,026,417.99 653.50 1,027,071.49 Taxes Receivable 197,021.42 140,728.54 337,749.96 Due From Other Funds Due Fm Other Gov Units 131,458.75 131,458.75 Accounts Receivable 96,997.33 96,997.33 Intfd Loans Receivable Accrued Int Receivable Inventory 104,377.00 104,377.00 Prepaid Items Investments 99,439.22 679,584.50 99,926.96 152,284.31 1,031,234.99 Invest/Cash W/Trustee Invest/Deferd Comp Slf-Insur Secu Deposit TOTAL ASSETS 1,087,187.35 107,585.72 820,313.04 99,926.96 152,284.31 2,267,297.38 LIABILITIES: Accounts Payable 206,710.21 206,710.21 Contracts Pay. Current Accrued Int Payable Accrued Salaries Rev Anticipation Notes Payroll Ded/Taxes Paya Due to Other Gov Units Deferred Compensation Est Employee Benefits Due to Other Funds Intfd Loans Payable Deposits Matured Bonds Payable Matured Bond Interest Arbitrg Rebate Payable Deferred Revenue 275,690.66 140,728.54 416,419.20 TOTAL LIABILITIES 482,400.87 140,728.54 623,129.41 FUND BALANCE: Reserve of Fund Balanc 169,732.11 169,732.11 Unres Desig Fnd Balanc Unres Undesig Fnd Bala 435,054.37 107,585.72 679,584.50 99,926.96 152,284.31 1,474,435.86 TOTAL FUND BALANCE 604,786.48 107,585.72 679,584.50 99,926.96 152,284.31 1,644,167.97 TOTAL LIAB/FUND BALANC 1,087,187.35 107,585.72 820,313.04 99,926.96 152,284.31 2,267,297.38

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 3 E.S.D. 114 Statement of Revenues, Expenditures and Changes in Fund Balance RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM Governmental Funds For The Year Ended August 31, 2008 Assoc. Debt Capital Transportation General Student Service Projects Vehicle Permanent Fund Body Fund Fund Fund Fund Total REVENUES: Local 779,000.19 160,488.30 505,230.22 23,580.64 5,130.59 1,473,429.94 State 13,406,935.79 209,792.02 69,292.14 13,686,019.95 Federal 1,736,746.82 1,736,746.82 Other 176,027.92 176,027.92 TOTAL REVENUES 16,098,710.72 160,488.30 715,022.24 23,580.64 74,422.73 17,072,224.63 EXPENDITURES: CURRENT: Regular Instruction 8,888,561.61 8,888,561.61 Special Education 1,346,264.15 1,346,264.15 Vocational Education 545,608.63 545,608.63 Skills Center Compensatory Program 2,033,568.30 2,033,568.30 Other Instruct. Prog 130,954.14 130,954.14 Community Services 78,223.70 78,223.70 Support Services 2,897,073.38 2,897,073.38 Stu. Activities/Othe 152,881.27 152,881.27 CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equip 8,195.88 8,195.88 Other 124,826.85 124,826.85 DEBT SERVICE: Principal 31,767.96 370,000.00 8,367.53 410,135.49 Int. & Other Charges 3,426.32 194,957.00 15,226.25 213,609.57 TOTAL EXPENDITURES 16,080,275.04 152,881.27 564,957.00 23,593.78 8,195.88 16,829,902.97 REVS OVER (UNDER) EX 18,435.68 7,607.03 150,065.24 13.14- 66,226.85 242,321.66 OTHER FIN SRCES(USES Bond Sls & Ref Bond Long-Term Financing 33,482.04 33,482.04 Transfers In 23,593.78 23,593.78 Trans Out (GL 536) 23,593.78- 23,593.78- Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) 9,888.26 23,593.78 33,482.04 EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 28,323.94 7,607.03 150,065.24 23,580.64 66,226.85 275,803.70 BEG TOT FUND BALANCE 576,462.54 99,978.69 529,519.26 76,346.32 86,057.46 1,368,364.27 Prior Year(s) Correc or Restatements END TOT FUND BALANCE 604,786.48 107,585.72 679,584.50 99,926.96 152,284.31 1,644,167.97

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 4 E.S.D. 114 Budgetary Comparison Schedule RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM General Fund For The Year Ended August 31, 2008 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) --------------- --------------- -------------------------- REVENUES: Local 752,664.00 779,000.19 26,336.19 State 14,270,975.00 13,406,935.79 864,039.21- Federal 1,740,643.00 1,736,746.82 3,896.18- Other 174,542.00 176,027.92 1,485.92 TOTAL REVENUES 16,938,824.00 16,098,710.72 840,113.28- EXPENDITURES: CURRENT: Regular Instruction 9,559,575.00 8,888,561.61 671,013.39 Special Education 1,378,866.00 1,346,264.15 32,601.85 Vocational Education 399,294.00 545,608.63 146,314.63- Skills Center Compensatory Programs 2,080,279.00 2,033,568.30 46,710.70 Other Instruct. Progs 394,306.00 130,954.14 263,351.86 Community Services 78,223.70 78,223.70- Support Services 2,855,143.00 2,897,073.38 41,930.38- Stu. Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other 197,027.00 124,826.85 72,200.15 DEBT SERVICE: Principal 31,768.00 31,767.96 0.04 Int. & Other Charges 3,426.00 3,426.32 0.32- TOTAL EXPENDITURES 16,899,684.00 16,080,275.04 819,408.96 REVS OVER (UNDER) EX 39,140.00 18,435.68 20,704.32- OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing 33,482.00 33,482.04 0.04 Transfers In Trans Out (GL 536) 23,594.00- 23,593.78- 0.22 Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) 9,888.00 9,888.26 0.26 EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 49,028.00 28,323.94 20,704.06- BEG TOT FUND BALANCE 439,390.00 576,462.54 137,072.54 Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 488,418.00 604,786.48 116,368.48

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 5 E.S.D. 114 Budgetary Comparison Schedule RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM Associated Student Body Fund For The Year Ended August 31, 2008 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) --------------- --------------- -------------------------- REVENUES: Local 254,350.00 160,488.30 93,861.70- State Federal Other TOTAL REVENUES 254,350.00 160,488.30 93,861.70- EXPENDITURES: CURRENT: Regular Instruction Special Education Vocational Education Skills Center Compensatory Programs Other Instruct. Progs Community Services Support Services Stu. Activities/Other 224,547.00 152,881.27 71,665.73 CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other DEBT SERVICE: Principal Int. & Other Charges TOTAL EXPENDITURES 224,547.00 152,881.27 71,665.73 REVS OVER (UNDER) EX 29,803.00 7,607.03 22,195.97- OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In Trans Out (GL 536) Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 29,803.00 7,607.03 22,195.97- BEG TOT FUND BALANCE 95,575.00 99,978.69 4,403.69 Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 125,378.00 107,585.72 17,792.28-

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 6 E.S.D. 114 Budgetary Comparison Schedule RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM Debt Service Fund For The Year Ended August 31, 2008 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) --------------- --------------- -------------------------- REVENUES: Local 500,000.00 505,230.22 5,230.22 State 50,000.00 209,792.02 159,792.02 Federal Other TOTAL REVENUES 550,000.00 715,022.24 165,022.24 EXPENDITURES: CURRENT: Regular Instruction Special Education Vocational Education Skills Center Compensatory Programs Other Instruct. Progs Community Services Support Services Stu. Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other DEBT SERVICE: Principal 370,000.00 370,000.00 Int. & Other Charges 204,500.00 194,957.00 9,543.00 TOTAL EXPENDITURES 574,500.00 564,957.00 9,543.00 REVS OVER (UNDER) EX 24,500.00- 150,065.24 174,565.24 OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In Trans Out (GL 536) Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 24,500.00- 150,065.24 174,565.24 BEG TOT FUND BALANCE 484,475.00 529,519.26 45,044.26 Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 459,975.00 679,584.50 219,609.50

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 7 E.S.D. 114 Budgetary Comparison Schedule RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM Capital Projects Fund For The Year Ended August 31, 2008 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) --------------- --------------- -------------------------- REVENUES: Local 25,727.00 23,580.64 2,146.36- State Federal Other TOTAL REVENUES 25,727.00 23,580.64 2,146.36- EXPENDITURES: CURRENT: Regular Instruction Special Education Vocational Education Skills Center Compensatory Programs Other Instruct. Progs Community Services Support Services Stu. Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other DEBT SERVICE: Principal 15,226.00 8,367.53 6,858.47 Int. & Other Charges 8,368.00 15,226.25 6,858.25- TOTAL EXPENDITURES 23,594.00 23,593.78 0.22 REVS OVER (UNDER) EX 2,133.00 13.14- 2,146.14- OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In 23,594.00 23,593.78 0.22- Trans Out (GL 536) Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) 23,594.00 23,593.78 0.22- EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 25,727.00 23,580.64 2,146.36- BEG TOT FUND BALANCE 81,188.00 76,346.32 4,841.68- Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 106,915.00 99,926.96 6,988.04-

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 8 E.S.D. 114 Budgetary Comparison Schedule RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM Transportation Vehicle Fund For The Year Ended August 31, 2008 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) --------------- --------------- -------------------------- REVENUES: Local 7,710.00 5,130.59 2,579.41- State 59,357.00 69,292.14 9,935.14 Federal Other TOTAL REVENUES 67,067.00 74,422.73 7,355.73 EXPENDITURES: CURRENT: Regular Instruction Special Education Vocational Education Skills Center Compensatory Programs Other Instruct. Progs Community Services Support Services Stu. Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment 25,000.00 8,195.88 16,804.12 Other DEBT SERVICE: Principal Int. & Other Charges TOTAL EXPENDITURES 25,000.00 8,195.88 16,804.12 REVS OVER (UNDER) EX 42,067.00 66,226.85 24,159.85 OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In Trans Out (GL 536) Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 42,067.00 66,226.85 24,159.85 BEG TOT FUND BALANCE 86,039.00 86,057.46 18.46 Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 128,106.00 152,284.31 24,178.31

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 9 E.S.D. 114 Statement of Fiduciary Net Assets RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM Fiduciary Funds August 31, 2008 Private Purpose Other Trust Trust ASSETS: Imprest Cash Cash on Hand Cash on Deposit with Cty Treasurer 3,890.14 Minus Warrants Outstanding 981.59- Due From Other Funds Accounts Receivable Accrued Interest Receivable Investments Investments/Cash W/Trustees Other Assets Capital Assets, Land Capital Assets, Buildings Capital Assets, Equipment Accum. Depreciation, Buildings Accum. Depreciation, Equipment TOTAL ASSETS 2,908.55 LIABILITIES: Accounts Payable Due to Other Funds TOTAL LIABILITIES NET ASSETS: Net assets held in trust for: Reserved for Other Items Reserved for Self Insured Risk Reserved for Trust Principal Unreserved, Designated for Other Items Unreserved, Undesignated Fund Balance 2,908.55 Total Net Assets 2,908.55

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 10 E.S.D. 114 Statement of Changes in Fiduciary Net Assets RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM Fiduciary Funds For The Year Ended August 31, 2008 Private Purpose Other Trust Trust ADDITIONS: Contributions: Private Donations 7,474.95 Employer Members Other Total Contributions 7,474.95 Investment Income: Net Appreciation (Depreciation) in Fair Value Interest and dividends Less Investment Expense Net Investment Income Other Additons: Rent or Lease Revenue Total Other Additions Total Additons 7,474.95 DEDUCTIONS: Benefits Refund of Contributions Administrative Expenses Scholarships Other 7,800.28 Total Deductions 7,800.28 Net Increase (Decrease) 325.33- Net Assets-Beginning 3,233.88 Prior Year(s) Corrections or Restatemnts Net Assets-Ending 2,908.55

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 11 E.S.D. 114 Schedule of Long-Term Debt RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 Beginning Amount Amount Ending Outstanding Issued/ Redeemed/ Outstanding Debt Increased Decreased Debt 9/1/2007 8/31/2008 Description (1) (2) (3) (1)+(2)-(3) Total Voted Bonds 5,170,000.00 370,000.00 4,800,000.00 Total Non-Voted Notes/Bonds Qualified Zone Academy Bonds Other Long-Term Debt: Capital Leases 249,939.03 92,418.62 157,520.41 Contracts Payable (GL 603) 333,309.96 8,367.53 324,942.43 NonCancellable Operating Leases Claims & Judgements Compensated Absences 216,327.07 25,310.22 241,637.29 Other Long-Term Debt Total Other Long-Term Debt 799,576.06 25,310.22 100,786.15 724,100.13 Total Long-Term Debt 5,969,576.06 25,310.22 470,786.15 5,524,100.13

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 12 - Index E.S.D. 114 FISCAL YEAR 2007-2008 RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM REVENUE AND EXPENDITURE DETAIL REPORTS REPORT OF REVENUE AND OTHER FINANCING SOURCES FOR THE GENERAL, DEBT SERVICE CAPITAL PROJECTS, AND TRANSPORTATION VEHICLE FUNDS GENERAL FUND PROGRAM/ACTIVITY/OBJECT EXPENDITURE REPORT GENERAL FUND EXPENDITURE MATRICES FOR EACH PROGRAM

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 13 E.S.D. 114 Report of Revenues and Other Financing Sources RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND ------------------------------------------------------------------------------------------------------------------------------------ LOCAL TAXES 1100 Local Property Tax 451,163.37 326,682.62 1300 Sale of Tax Title Property 1400 Local in-Lieu of Taxes 1500 Timber Excise Tax 138,719.06 178,547.60 1600 County Administered Forests 1900 Other Local Taxes 1000 Total LOCAL TAXES 589,882.43 505,230.22 LOCAL SUPPORT NONTAX 2100 Tuitions and Fees, Unassigned 1,936.35 2131 Secondary Voc Ed Tuitions & Fees 2145 Skills Center Tuitions and Fees 2171 Traffic Safety Education Fees 2173 Summer School Tuitions and Fees 2186 Community School Tuitions and Fees 2188 Day Care Tuitions and Fees 2200 Sale of Goods, Supp & Serv, Unass 423.90 2231 Sec Voc Ed Sales of GDS, Sup & Serv 2245 Skls Cntr Sales of Goods,Sup & Serv 2288 Day Care 2289 Other Community Services 2298 School Food Services 128,813.21 2299 School Bus Revenue 2300 Investment Earnings 23,580.64 5,130.59 2400 Interfund Loan Interest Earnings 2500 Gifts and Donations 11,800.90 2600 Fines and Damages 2,456.80 2700 Rentals and Leases 2800 Insurance Recoveries 11,130.30 2900 Local Support Nontax, Unassigned 1,845.75 2910 E-Rate 30,710.55 2000 TOTAL Local Support NonTax 189,117.76 23,580.64 5,130.59 STATE, GENERAL PURPOSE 3100 Apportionment 9,367,713.54 3121 Spec Edu-Gen Apportionment 171,571.55 3300 Local Effort Assistance 932,981.08 3600 State Forests 290,033.35 209,792.02 3900 Other State Gen Purpose, Unass 3000 Total STATE, GENERAL PURPOSE 10,762,299.52 209,792.02 STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 3,335.14 4121 Special Education 698,479.24 4126 State Institutions, Special Ed. 4130 State Matching (Pd Dir to Districts) 4134 Middle Sch Career & Tech Education 4155 Learning Assistance 323,938.92 4156 State Institutions Ctrs & Homes Del

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 14 E.S.D. 114 Report of Revenues and Other Financing Sources RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND ------------------------------------------------------------------------------------------------------------------------------------ STATE, SPECIAL PURPOSE (CONT.) 4158 Special and Pilot Programs 124,938.80 4163 Promoting Academic Success 59,706.67 4165 Transitional Bilingual 105,690.00 4166 Student Achievement 766,674.00 4174 Highly Capable 19,192.96 4175 Professional Development 50,920.07 4188 Day Care 4198 School Food Services 19,462.63 4199 Transportation - Operations 279,247.84 4230 State Matching Pd Dir to Contractors 4300 Other State Agencies, Unassigned 193,050.00 4321 Special Ed - Other State Agencies 4326 St Inst, Spec Ed - Other St Agencies 4330 State Matching, Other 4356 State Institution, Centers and Homes 4358 Spec & Pilot Prog, Other St Agencies 4365 Transition Biling, Other St Agencies 4388 Day Care - Other State Agencies 4398 School Food Serv, Other St Agencies 4399 Trans Operations, Other St Agencies 4499 Transportation - Depreciation 69,292.14 4000 TOTAL STATE, SPECIAL PURPOSE 2,644,636.27 69,292.14 FEDERAL, GENERAL PURPOSE 5200 General Purpose Dir Fed Grants Unass 5300 Impact Aid, Maintenance and Oper 68,813.21 5329 Impact Aid, Special Education Fund 14,060.00 5400 Federal in-Lieu-of Taxes 5500 Federal Forests 237,165.57 5000 TOTAL FEDERAL, GENERAL PURPOSE 320,038.78 FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned 6121 Special Education, Medicaid Reimb. 24,092.75 6124 Special Education, Supplemental 371,931.00 6138 Secondary Vocational Education 9,918.40 6146 Skills Center 6151 Disadvantaged 363,614.66 6152 School Improvement 131,856.26 6153 Migrant 28,483.00 6154 Reading First 6157 Institutions - Neg & Delinquent 6161 Head Start 6162 Math & Science, Professional Dev 6164 Limited English Proficiency 19,715.00 6167 Indian Education, JOM 6168 Indian Education, ED 6176 Targeted Assistance 6178 Youth Training Programs 6188 Day Care 6189 Other Community Services 7,644.02 6198 School Food Services 321,778.22

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 15 E.S.D. 114 Report of Revenues and Other Financing Sources RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND ------------------------------------------------------------------------------------------------------------------------------------ FEDERAL, SPECIAL PURPOSE (CONT) 6199 Transportation - Operation 6200 Direct Special Purpose Grants 783.88 6221 Special Education, Medicaid Reimb 6224 Special Education, Supplemental 6238 Secondary Vocational Education 6240 Impact Aid 6246 Skills Center 6251 Disadvantaged (formerly Remediation) 6252 School Improvement, Federal 6253 Migrant 6254 Reading First, Federal 6257 Institutions, Neg and Delinquent 6261 Head Start 6262 Math & Science, Professional Dev 6264 Bilingual 6267 Indian Education, JOM 6268 Indian Education, ED 34,420.00 6276 Targeted Assistance 6278 Youth Training - Direct Grants 6288 Day Care 6289 Other Community Services 6298 School Food Services 6299 Transportation - Operation 6300 Fed Grants Thru Othr Agencs, Unas 70,013.97 6310 Medicaid Administrative Match 6321 Special Education, Medicaid Reimb 6324 Special Education, Supplemental 6338 Secondary Vocational Education 6346 Skills Center 6351 Disadvantaged (formerly Remediation) 6352 School Improvement 6353 Migrant 6354 Reading First, Federal 6357 Institutions-Neglected and Delinq 6361 Head Start 6362 Math & Science, Professional Dev 709.19 6364 Limited Eng Profic (formerly Bilinq) 6367 Indian Education, JOM 6368 Indian Education, ED 6376 Targeted Assistance 6378 Youth Training 6388 Day Care 6389 Other Community Services 6398 School Food Services 6399 Transportation - Operation 6998 USDA Commoditities 31,747.69 6000 Total FEDERAL, SPECIAL PURPOSE 1,416,708.04

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 16 E.S.D. 114 Report of Revenues and Other Financing Sources RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND ------------------------------------------------------------------------------------------------------------------------------------ REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Prog. Participation, Unassigned 83,481.80 7121 Special Education 7131 Vocational Education 7145 Skills Center 7163 Promoting Academic Success 7197 Support Services 7198 School Food Services 7199 Transportation 19,546.21 7301 Nonhigh Participation 7000 Total REVS FROM OTHER SCHOOL DIST 103,028.01 REVENUES FROM OTHER ENTITITES 8100 Governmental Entities 8188 Day Care 8189 Community Services 8198 School Food Services 8199 Transportation 72,999.91 8500 Educational Service Districts 8000 Total REVS FROM OTHER ENTITITES 72,999.91 OTHER FINANCING SOURCES 9100 Sale of Bonds 9200 Sale of Real Property 9300 Sale of Equipment 9400 Compensated Loss of Capital Assets 9500 Long-Term Financing 33,482.04 9600 Sale of Refunding Bonds 9900 Transfers 23,593.78 9000 Total OTHER FINANCING SOURCES 33,482.04 23,593.78 TOTAL REVS AND OTHER FINANCING SRCES 16,132,192.76 715,022.24 47,174.42 74,422.73

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 17 E.S.D. 114 Program/Activity/Object Report RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 NO. PROGRAM TITLE AMOUNT NO. ACTIVITY TITLE AMOUNT NO. OBJECT TITLE AMOUNT -------------------------------------------- ------------------------------------------- ------------------------------------------- 01 Basic Education 8,973,085.25 11 Board of Directors 39,361.01 21 Special Ed., Supplemental, 971,015.37 12 Superintendent's Office 291,584.77 0 Debit Transfers 175,599.76 24 Special Ed., Supplemental, 362,899.00 13 Business Office 127,851.56 26 Special Ed., Institutions, 14 Human Resources 48,337.17 1 Credit Transfers 175,599.76- 29 Special Ed., Other, Federa 13,690.36 15 Public Relations 4,997.11 31 Vocational, Basic, State 540,766.87 21 Supervision 280,358.20 2 Salaries - Cert Emp 4,865,883.82 34 Mid Sch Career & Tech Ed, 22 Learning Resources 168,085.71 38 Vocational, Federal 9,657.64 23 Principal's Office 688,281.71 3 Salaries - Class Emp 2,185,614.64 39 Vocational, Other Categ 24 Guidance & Counseling 405,381.90 45 Skills Center, Basic, Stat 25 Pupil Management & Safety 76,680.60 4 Empl Ben & Payroll Tax 2,389,082.11 46 Skills Centers, Federal 26 Health/Related Services 273,595.94 51 Disadvantaged, Federal 358,255.17 27 Teaching 10,846,254.77 5 Supplies Instr Resrs & 548,479.37 52 School Improvement, Federa 128,509.93 28 Extracurricular 307,832.04 Noncap Items 53 Migrant, Federal 27,735.00 29 Payments to School Dists 54 Reading First, Federal 41 Supervision 130,103.78 7 Purchased Services 5,896,666.92 55 Learning Assistance, State 296,074.63 42 Food 203,060.31 56 State Inst., Centers and H 44 Operations 210,735.68 8 Travel 69,721.33 57 State Inst., Neg. & Delinq 49 Transfers 7,734.57- 58 Special and Pilot Programs 102,556.41 51 Supervision 108,872.05 9 Capital Outlay 124,826.85 61 Head Start, Federal 52 Operations 338,889.80 TOTAL, ALL OBJECTS 16,080,275.04 62 Math & Science, Prof. Dev. 709.19 53 Maintenance 132,959.32 63 Promoting Academic Success 21,494.08 56 Insurance 22,153.00 64 Limited English Prof., Fed 19,329.00 59 Transfers 156,977.25- 65 Transitional Bilingual, St 102,866.94 61 Supervision 79,682.75 66 Student Achievement, State 763,914.86 62 Grounds Maintenance 8,861.09 67 Indian Education, Federal, 63 Operation of Buildings 405,381.38 68 Ind. Ed. Fed, ED 33,515.09 64 Maintenance 379,693.12 69 Compensatory, Other 187,050.00 65 Utilities 319,717.94 71 Traffic Safety 67 Bldg. Property Security 4,212.52 73 Summer School 68 Insurance 68,381.00 74 Highly Capable 16,109.10 72 Information Systems 78,307.12 75 Prof Development, State 20,591.36 73 Printing 68,278.06 76 Targeted Assistance, Feder 74 Warehousing & Distrib. 78 Youth Training Programs, F 75 Motor Pool 13,677.47 79 Instructional Prog, Other 96,645.62 83 Interest 3,426.32 81 Public Radio/TV 84 Principal 31,767.96 86 Community Schools 85 Debt Related Expenditures 88 Day Care 91 Public Activities 78,223.70 89 Other Community Services 78,223.70 TOTAL, ALL ACTIVITIES 16,080,275.04 97 Districtwide Support 1,973,518.35 98 School Food Services 536,165.20 99 Pupil Transportation 445,896.92 TOTAL, ALL PROGRAMS 16,080,275.04

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-01 E.S.D. 114 PROGRAM 01 MATRIX - Basic Education RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 21 Supv 81823.86 64094.00 200.00 17486.51 43.35 ------------------------------------------------------------------------------------------------------------------------------------ 22 Learn Re 168085.71 53845.94 38381.88 38971.23 4755.73 32130.93 ------------------------------------------------------------------------------------------------------------------------------------ 23 Principa 683508.35 60.67 315009.96 196768.75 162779.00 4740.69 2044.82 452.72 1651.74 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 203563.84 42217.88 77687.74 51790.64 2393.11 29474.47 ------------------------------------------------------------------------------------------------------------------------------------ 25 Pupl M/S 76680.60 54499.05 21860.71 17.34 303.50 ------------------------------------------------------------------------------------------------------------------------------------ 26 Health R 56159.63 38070.79 16036.92 1880.95 170.97 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 7404197.07 127.07 2350628.24 10194.65 702239.16 81556.94 4172956.47 3926.14 82568.40 ------------------------------------------------------------------------------------------------------------------------------------ 28 Extra-Cu 299066.19 89684.39 20494.10 133057.98 27098.89 2523.28 18119.74 8087.81 ------------------------------------------------------------------------------------------------------------------------------------ 01 TOTALS 8973085.25 89872.13 2846290.12 548860.84 1038263.06 97911.39 4254897.40 12466.67 84523.64

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-21 E.S.D. 114 PROGRAM 21 MATRIX - Special Ed., Supplemental, State RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 21 Supv 125333.20 1287.78 78140.62 13066.48 24960.50 642.89 4747.87 1146.48 1340.58 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 22399.81 17101.78 4980.92 207.00 110.11 ------------------------------------------------------------------------------------------------------------------------------------ 26 Health R 164328.95 1394.42 96931.61 25693.27 1946.31 35874.00 2489.34 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 650187.56 761.96 335695.42 47444.32 121941.54 1903.56 141886.21 554.55 ------------------------------------------------------------------------------------------------------------------------------------ 28 Extra-Cu 8765.85 7670.01 1095.84 ------------------------------------------------------------------------------------------------------------------------------------ 21 TOTALS 971015.37 3444.16 527869.43 68180.81 178672.07 4492.76 182715.08 4300.48 1340.58

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-24 E.S.D. 114 PROGRAM 24 MATRIX - Special Ed., Supplemental, Federal RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 26 Health R 46572.56 36533.54 10039.02 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 316326.44 111022.90 88699.26 87626.16 28978.12 ------------------------------------------------------------------------------------------------------------------------------------ 24 TOTALS 362899.00 147556.44 88699.26 97665.18 28978.12

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-29 E.S.D. 114 PROGRAM 29 MATRIX - Special Ed., Other, Federal RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 26 Health R 6534.80 4652.76 1882.04 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 7155.56 5319.54 1836.02 ------------------------------------------------------------------------------------------------------------------------------------ 29 TOTALS 13690.36 5319.54 4652.76 3718.06

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-31 E.S.D. 114 PROGRAM 31 MATRIX - Vocational, Basic, State RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 21 Supv 35246.91 17011.06 10335.14 7810.71 90.00 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 22560.79 7251.20 8336.12 6929.72 43.75 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 482959.17 1344.63 231187.87 60387.57 11612.69 174055.45 198.23 4172.73 ------------------------------------------------------------------------------------------------------------------------------------ 31 TOTALS 540766.87 1344.63 255450.13 18671.26 75128.00 11746.44 174055.45 198.23 4172.73

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-38 E.S.D. 114 PROGRAM 38 MATRIX - Vocational, Federal RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 21 Supv 1263.91 370.00 893.91 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 8393.73 400.00 39.91 2797.00 4513.67 643.15 ------------------------------------------------------------------------------------------------------------------------------------ 38 TOTALS 9657.64 400.00 39.91 3167.00 5407.58 643.15

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-51 E.S.D. 114 PROGRAM 51 MATRIX - Disadvantaged, Federal RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 21 Supv 449.44 287.45 161.99 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 88852.35 31877.45 33578.63 23396.27 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 268953.38 158728.01 28504.42 66514.65 7806.30 3200.00 4200.00 ------------------------------------------------------------------------------------------------------------------------------------ 51 TOTALS 358255.17 190605.46 62083.05 89910.92 7806.30 3487.45 161.99 4200.00

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-52 E.S.D. 114 PROGRAM 52 MATRIX - School Improvement, Federal RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 21 Supv 13736.19 5080.99 2581.01 5164.00 910.19 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 114773.74 24880.39 3098.66 3275.79 6286.36 49812.05 23178.49 4242.00 ------------------------------------------------------------------------------------------------------------------------------------ 52 TOTALS 128509.93 24880.39 8179.65 5856.80 6286.36 54976.05 24088.68 4242.00

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-53 E.S.D. 114 PROGRAM 53 MATRIX - Migrant, Federal RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 21 Supv 2932.06 1966.61 787.21 178.24 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 788.36 721.09 67.27 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 24014.58 16372.44 1985.51 5047.68 54.92 554.03 ------------------------------------------------------------------------------------------------------------------------------------ 53 TOTALS 27735.00 16372.44 4673.21 5902.16 54.92 732.27

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-55 E.S.D. 114 PROGRAM 55 MATRIX - Learning Assistance, State RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 21 Supv 3033.87 2099.83 934.04 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 293040.76 160052.24 49298.91 83650.58 39.03 ------------------------------------------------------------------------------------------------------------------------------------ 55 TOTALS 296074.63 160052.24 51398.74 84584.62 39.03

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-58 E.S.D. 114 PROGRAM 58 MATRIX - Special and Pilot Programs, St. RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 21 Supv 6235.22 1636.47 222.73 1496.78 2879.24 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 54351.35 610.00 25870.80 12803.74 14053.00 1013.81 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 41969.84 20933.78 66.01 2796.86 6311.77 6824.05 5037.37 ------------------------------------------------------------------------------------------------------------------------------------ 58 TOTALS 102556.41 21543.78 27573.28 15823.33 6311.77 22373.83 8930.42

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-62 E.S.D. 114 PROGRAM 62 MATRIX - Math & Science, Prof. Dev., Fed RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 709.19 395.00 36.76 277.43 ------------------------------------------------------------------------------------------------------------------------------------ 62 TOTALS 709.19 395.00 36.76 277.43

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-63 E.S.D. 114 PROGRAM 63 MATRIX - Promoting Academic Success RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 21 Supv 2867.53 2532.32 335.21 ------------------------------------------------------------------------------------------------------------------------------------ 23 Principa 4773.36 3871.51 901.85 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 7342.45 5438.41 1904.04 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 6510.74 4379.40 524.04 607.30 1000.00 ------------------------------------------------------------------------------------------------------------------------------------ 63 TOTALS 21494.08 16221.64 524.04 3748.40 1000.00

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-64 E.S.D. 114 PROGRAM 64 MATRIX - Limited English Prof., Federal RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 21 Supv 2806.29 2469.00 337.29 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 16522.71 5493.72 2895.28 1891.68 1230.27 5011.76 ------------------------------------------------------------------------------------------------------------------------------------ 64 TOTALS 19329.00 7962.72 2895.28 2228.97 1230.27 5011.76

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-65 E.S.D. 114 PROGRAM 65 MATRIX - Transitional Bilingual, State RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 102866.94 79546.47 23320.47 ------------------------------------------------------------------------------------------------------------------------------------ 65 TOTALS 102866.94 79546.47 23320.47

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-66 E.S.D. 114 PROGRAM 66 MATRIX - Student Achievement, State RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 763914.86 388626.85 127693.67 245789.75 1804.59 ------------------------------------------------------------------------------------------------------------------------------------ 66 TOTALS 763914.86 388626.85 127693.67 245789.75 1804.59

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-68 E.S.D. 114 PROGRAM 68 MATRIX - Ind. Ed. Fed, ED RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 21 Supv 15.85 15.85 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 5522.95 4402.30 1120.65 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 27976.29 16956.08 8293.06 893.36 1509.30 324.49 ------------------------------------------------------------------------------------------------------------------------------------ 68 TOTALS 33515.09 21358.38 9413.71 893.36 1525.15 324.49

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-69 E.S.D. 114 PROGRAM 69 MATRIX - Compensatory, Other RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 187050.00 2150.63 118465.85 62145.87 2360.65 1617.23 309.77 ------------------------------------------------------------------------------------------------------------------------------------ 69 TOTALS 187050.00 2150.63 118465.85 62145.87 2360.65 1617.23 309.77

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-74 E.S.D. 114 PROGRAM 74 MATRIX - Highly Capable RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 21 Supv 3850.60 3212.29 638.31 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 12258.50 100.00 2335.53 614.62 8403.42 804.93 ------------------------------------------------------------------------------------------------------------------------------------ 74 TOTALS 16109.10 3312.29 2335.53 1252.93 8403.42 804.93

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-75 E.S.D. 114 PROGRAM 75 MATRIX - Prof Development, State RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 20591.36 8386.53 1137.83 11067.00 ------------------------------------------------------------------------------------------------------------------------------------ 75 TOTALS 20591.36 8386.53 1137.83 11067.00

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-79 E.S.D. 114 PROGRAM 79 MATRIX - Instructional Prog, Other RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 21 Supv 763.27 655.71 107.56 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 95882.35 54285.69 19.46 16333.82 8815.75 12806.89 1228.80 2391.94 ------------------------------------------------------------------------------------------------------------------------------------ 79 TOTALS 96645.62 54285.69 675.17 16441.38 8815.75 12806.89 1228.80 2391.94

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-89 E.S.D. 114 PROGRAM 89 MATRIX - Other Community Services RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 91 Pub Act 78223.70 78223.70 ------------------------------------------------------------------------------------------------------------------------------------ 89 TOTALS 78223.70 78223.70

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-97 E.S.D. 114 PROGRAM 97 MATRIX - Districtwide Support RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 11 BD of DI 39361.01 312.44 37958.39 1090.18 ------------------------------------------------------------------------------------------------------------------------------------ 12 Supts Of 291584.77 122.23 110806.66 96583.71 51636.99 10179.14 14821.49 1675.31 5759.24 ------------------------------------------------------------------------------------------------------------------------------------ 13 Busns Of 127851.56 107.19 92150.23 31938.51 409.28 2263.66 624.98 357.71 ------------------------------------------------------------------------------------------------------------------------------------ 14 HR 48337.17 32890.45 10676.94 213.14 1764.36 1873.04 919.24 ------------------------------------------------------------------------------------------------------------------------------------ 15 Pub Rel 4997.11 4997.11 ------------------------------------------------------------------------------------------------------------------------------------ 61 Supv 79682.75 58205.92 19171.08 673.19 1399.44 233.12 ------------------------------------------------------------------------------------------------------------------------------------ 62 Grnd Mnt 8861.09 4633.21 4227.88 ------------------------------------------------------------------------------------------------------------------------------------ 63 Oper Bld 405381.38 249880.15 123450.45 29994.14 67.50 1989.14 ------------------------------------------------------------------------------------------------------------------------------------ 64 Maintnce 379693.12 151071.20 61971.90 41650.01 117581.97 811.84 8087.47 64 Maintnce 1481.27CR ------------------------------------------------------------------------------------------------------------------------------------ 65 Utility 319717.94 319717.94 ------------------------------------------------------------------------------------------------------------------------------------ 67 Bld P S 4212.52 4212.52 ------------------------------------------------------------------------------------------------------------------------------------ 68 Insuranc 68381.00 68381.00 ------------------------------------------------------------------------------------------------------------------------------------ 72 Info Sys 78307.12 78307.12 ------------------------------------------------------------------------------------------------------------------------------------ 73 Printing 68278.06 68278.06 ------------------------------------------------------------------------------------------------------------------------------------ 75 Motor Po 13677.47 1588.48 20302.54 1193.12 75 Motor Po 9406.67CR ------------------------------------------------------------------------------------------------------------------------------------ 83 Interest 3426.32 3426.32 ------------------------------------------------------------------------------------------------------------------------------------ 84 Principa 31767.96 31767.96 ------------------------------------------------------------------------------------------------------------------------------------ 97 TOTALS 1973518.35 229.42 110806.66 680781.66 298845.87 89653.03 779475.26 7268.47 17345.92 10887.94CR

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-98 E.S.D. 114 PROGRAM 98 MATRIX - School Food Services RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 41 Supv 130103.78 154.18 71025.07 35215.90 99.73 23608.90 ------------------------------------------------------------------------------------------------------------------------------------ 42 Food 203060.31 180694.12 22366.19 ------------------------------------------------------------------------------------------------------------------------------------ 44 Operatn 210735.68 113474.30 68799.65 19398.72 5077.89 79.05 3906.07 ------------------------------------------------------------------------------------------------------------------------------------ 49 Transfer 7734.57- 49 Transfer 7734.57CR ------------------------------------------------------------------------------------------------------------------------------------ 98 TOTALS 536165.20 154.18 184499.37 104015.55 200192.57 51052.98 79.05 3906.07 7734.57CR

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-99 E.S.D. 114 PROGRAM 99 MATRIX - Pupil Transportation RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 DEBIT/CREDIT CERT. CLASS. EMPLOYEE SUPPLIES & INSTRUCT CONTRACT CAPITAL ACTIVITY TRANSFER SALARIES SALARIES BENEFITS MATERIALS MATERIALS SERVICES TRAVEL OUTLAY TOTAL 0/1 2 3 4 5 6 7 8 9 ------------------------------------------------------------------------------------------------------------------------------------ 51 Supv 108872.05 180.91 68939.12 25787.10 2944.41 7741.00 1218.69 2060.82 ------------------------------------------------------------------------------------------------------------------------------------ 52 Operatn 338889.80 173977.29 90226.28 69115.84 5451.60 118.79 ------------------------------------------------------------------------------------------------------------------------------------ 53 Maintnce 132959.32 48190.09 27223.21 38624.52 18921.50 ------------------------------------------------------------------------------------------------------------------------------------ 56 Insrance 22153.00 22153.00 ------------------------------------------------------------------------------------------------------------------------------------ 59 Transfer 156977.25- 59 Transfer 156977.25CR ------------------------------------------------------------------------------------------------------------------------------------ 99 TOTALS 445896.92 180.91 291106.50 143236.59 110684.77 54267.10 1337.48 2060.82 156977.25CR

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 19 - Index E.S.D. 114 FISCAL YEAR 2007-2008 RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM SUPPLEMENTAL REPORTS AND SCHEDULES DATA REQUIREMENTS FOR SUPPLEMENTAL REPORTS DATA REQUIREMENTS FOR END OF YEAR REPORTING TO APPORTIONMENT AND STATE RECOVERY RATE DATA REQUIREMENTS FOR FEDERAL INDIRECT RATE REPORT RESOURCE TO PROGRAM EXPENDITURE REPORT

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 20 E.S.D. 114 Data Requirements for Supplemental Reports RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM For The Year Ended August 31, 2008 OTHER DATA REQUIREMENTS AND CERTIFICATIONS A. Enter the amount of E-rate received by the school district either as the total discount or as a reimbursement amount which was coded in Revenue 2910. This amount may be a combination of both and should be displayed on the award by the utility. 30,710.55 B. Enter the number of learning improvement days provided by the school district to certificated instructional staff in the 2007-08 school year as defined by WAC 392-140-950 through 967. The district's funding for learning improvement days for FY 2007-08 will be the lesser of 2.00 days, the days calculated and shown on Report 1191E (line E.1) or the number of days entered here. 2.00 C. Enter the amount of revenue received this year of Growth Management Act impact fees imposed under the authority of RCW 82.02.050 through 82.02.090. 0.00 D. Enter the amount of revenue received this year of State Environmental Policy Act mitigation fees imposed under the authority of RCW 43.21C.060. 0.00 E. Under RCW 28A.400.205 the district must certify "that it has spent funds provided for cost-of-living increases on salaries and salary-related benefits". 1 = YES 2 = NO 1.00

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 21 E.S.D. 114 Data Requirements for End of Year Reporting to Apportionment RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM and State Recovery Rate For The Year Ended August 31, 2008 DATA FOR JANUARY APPORTIONMENT 1. Fire District Payment RCW 52.30.020 0.00 Total expenditures paid to fire protection districts for fire protection services. Eligible school districts received reimbursement in the July apportionment payment (Revenue Account 3100) for fire protection services purchased during the calendar year (see Report 1191, line C.7. for the amount of payment). Fire district reimbursement is provided solely for the purpose of paying for fire protection services. Therefore, any such reimbursement not used to pay for fire protection services must be recovered by OSPI. School districts that did not receive payment are not required to make an entry in this item number. 2. Teacher Assistance Program (total expenditures) All districts that received a teacher assistance program allocation in revenue account 415802 are required to report total expenditures for stipends, training, travel to training, substitute reimbursement for observation and benefits. These expenditures incurred during the period of July 1, 2007 through August 31, 2008. 7,900.00 3. Indirect Rate for State Revenue Recoveries (b/c)(SYSTEM CALCUL 0.139 a) Total All Programs (SYSTEM CALCULATED) 16,080,275.04 b) Total Program 97 Districtwide Support (SYSTEM CALCULATED) 1,973,518.35 c) Total All Programs less Program 97 Districtwide Support (a-b) (SYSTEM CALCULATED) 14,106,756.69

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 22 E.S.D. 114 Data Requirements for Calculating Federal Indirect Cost Rate RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM Including Fixed with Carry-Forward (Page 1 of 2) For The Year Ended August 31, 2008 DISTORTING ITEMS 1. Flow-through funds for programs 01-89, 98 and 99. $0.00 2. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 11, Board of Directors. $1,057.04 3. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 12, Superintendents Office. $0.00 4. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 13, Business Office. $0.00 5. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 14, Human Resources. $0.00 6. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 25, Pupil Management & Safety. $0.00 7. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 61, Supervision. $0.00 8. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 62, Grounds Maintenance. $0.00 9. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 63, Operation of Buildings. $0.00 10. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 64, Maintenance. $40,250.92 11. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 65, Utilities. $0.00 12. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 67, Buildings & Property Security. $0.00 13. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Program 97, Activity 68, Insurance. $0.00 14. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 72, Information Systems. $0.00 15. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 73, Printing. $0.00 16. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 74, Warehousing. $0.00 17. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 75, Motor Pool. $0.00

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 23 E.S.D. 114 Data Requirements for Calculating Federal Indirect Cost Rate RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM Including Fixed with Carry-Forward (Page 2 of 2) For The Year Ended August 31, 2008 INDIRECT EXPENDITURES 18. Audit costs recorded in Program 97, Activity 11, Board of Directors, and not directly charged to another program. $18,688.53 19. Legal costs, associated with interpretation of laws and regulations, recorded in Program 97, Activity 11, Board of Directors, but not specifically associated with the Board of Directors. $165.00 20. Costs recorded in Program 97, Activity 12, for the Superintendent, Deputy Superintendent, or Assistant Superintendent, and their secretary whose responsibilities are allocable to indirect cost activities 13, 14 and 72 thru 75. These positions are required to maintain supporting documentation if a portion of their responsibilities is allocable to these indirect cost activities. Include the salary and benefits, supplies, travel, printing, warehousing, motor pool, and information systems as related to the above mentioned staff if allocable to activities 13, 14, and 72 thru 75. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $0.00 21. The cost of Public Relations activities recorded in Program 97, Activity 15, excluding capital outlay (Object 9), and not directly charged to another program for the following: Costs for liaison with news media and government relations officers as a means of informing the general public on matters of public concern, such as notice of Federal awards, financial matters, etc. DO NOT INCLUDE COSTS DESIGNED SOLELY TO PROMOTE THE GOVERNMENTAL UNIT. $4,997.11 22. Termination Leave costs for federally supported staff which have been charged to a state or local program. Do not include Termination Leave costs for federally supported staff charged to Program 97, Activity 13 or 14, as they are already included in the indirect calculation. These costs should not be charged directly to the federal award but may be considered an indirect expenditure. $0.00 23. Costs recorded in Program 97, Activity 72, for districtwide Information Systems activities. Do not include expenditures for student records such as printing report cards or student transcripts. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $58,071.59 24. General administration (organization-wide) expenditures charged in Program 97, Activity 25, Pupil Management & Safety, which is allocable to activities 13 or 14, if a cost allocation plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $0.00 25. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 61, Supervision, which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $0.00 26. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 62, Grounds Maintenance, which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $0.00 27. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 63, Operation of Buildings, which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $0.00 28. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 64, Maintenance, which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $0.00 29. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 65, Utilities, which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $0.00 30. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 67, Building and Property Security which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $0.00 31. Space and occupancy costs for general administration (organization-wide) charged in Program 97, Activity 68, Insurance, which is allocable to activities 13, 14 and activity 12 if applicable, if a space plan supports the allocation. DO NOT INCLUDE CAPITAL OUTLAY (Object 9). $0.00

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 24 E.S.D. 114 FISCAL YEAR 2007-2008 RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM Schedule For Determining School District Federal Restricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation for FY 2009-2010 COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 ---EXCLUDED--- (ADDED TO (POOL) (BASE) TOTAL PROGRAM CAPITAL DEBT DISTORTING COLUMN 7) INDIRECT DIRECT PROGRAM AND ACTIVITY TITLES EXPENDITURES OUTLAY SERVICE ITEMS UNALLOWABLE EXPENDITURES EXPENDITURES TOTAL PROGRAMS 01-89, 98, 99 14,106,756.69 107,480.93 203,060.31 13,796,215.45 PROGRAM 97 ACTIVITIES 11 Board of Directors 39,361.01 1,057.04 19,450.44 18,853.53 12 Superintendent's Office 291,584.77 5,759.24 285,825.53 13 Business Office 127,851.56 357.71 127,493.85 14 Human Resources 48,337.17 919.24 47,417.93 15 Public Relations 4,997.11 4,997.11 25 Pupil Management & Safety 61 Supervision 79,682.75 233.12 79,449.63 62 Grounds Maintenance 8,861.09 8,861.09 63 Operation of Buildings 405,381.38 1,989.14 403,392.24 64 Maintenance 379,693.12 8,087.47 40,250.92 331,354.73 65 Utilities 319,717.94 319,717.94 67 Bldg. Property Security 4,212.52 4,212.52 68 Insurance 68,381.00 68,381.00 72 Information Systems 78,307.12 20,235.53 58,071.59 73 Printing 68,278.06 68,278.06 74 Warehousing & Distrib. 75 Motor Pool 13,677.47 13,677.47 83 Interest 3,426.32 3,426.32 84 Principal 31,767.96 31,767.96 85 Debt Related Expenditures Total Program 97 1,973,518.35 17,345.92 35,194.28 41,307.96 1,540,880.65 338,789.54 Sub-Total All Programs 16,080,275.04 124,826.85 35,194.28 244,368.27 338,789.54 13,796,215.45 Unallowable Costs 1,540,880.65- 1,540,880.65 Totals 16,080,275.04 124,826.85 35,194.28 244,368.27 338,789.54 15,337,096.10 -------------------------------- FIXED WITH CARRY-FORWARD RESTRICTED INDIRECT RATE CALCULATION -------------------------------- FY 05-06 FY 07-08 1. FY 05-06 INDIRECT EXPENDITURES 298,426.27 6. FY 07-08 INDIRECT EXPENDITURES FROM COLUMN 6 338,789.54 2. FY 05-06 DIRECT EXPENDITURES 9,618,434.16 7. FY 05-06 OVER/UNDER RECOVERY (LINE 3) 38,728.54- 3. FY 05-06 OVER/UNDER RECOVERY (CALCULATED) 38,728.54- 8. FY 07-08 ADJUSTED IND POOL (LINE 6 + LINE 7) 300,061.00 4. FY 05-06 TOTAL POOL (LINE 1 + LINE 3) 259,697.73 5. CALCULATED FY 05-06 RESTRICTED INDIRECT 9. FY 07-08 DIRECT EXPENDITURES FROM COLUMN 7 15,337,096.10 RATE TO BE USED IN FY 07-08 .0270 10. FY 07-08 RESTRICTED INDIRECT RATE (LINE 5) .0270 11. FY 07-08 AMOUNT RECOVERED (LINE 9 * LINE 10) 414,101.59 12. FY 07-08 OVER/UNDER RECOVER(LINE 8 - LINE 11) 114,040.59- 13. FY 07-08 TOTAL POOL (LINE 6 + LINE 12) 224,748.95 14. CALCULATED FY 07-08 RESTRICTED INDIRECT RATE TO BE USED IN FY 09-10 (LINE 13/LINE 9) .0147

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 25 E.S.D. 114 FISCAL YEAR 2007-2008 RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM Schedule For Determining School District Federal Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation for FY 2009-2010 COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 ---EXCLUDED--- (ADDED TO (POOL) (BASE) TOTAL PROGRAM CAPITAL DEBT DISTORTING COLUMN 7) INDIRECT DIRECT PROGRAM AND ACTIVITY TITLES EXPENDITURES OUTLAY SERVICE ITEMS UNALLOWABLE EXPENDITURES EXPENDITURES TOTAL PROGRAMS 01-89, 98, 99 14,106,756.69 107,480.93 203,060.31 13,796,215.45 PROGRAM 97 ACTIVITIES 11 Board of Directors 39,361.01 1,057.04 19,450.44 18,853.53 12 Superintendent's Office 291,584.77 5,759.24 285,825.53 13 Business Office 127,851.56 357.71 127,493.85 14 Human Resources 48,337.17 919.24 47,417.93 15 Public Relations 4,997.11 4,997.11 25 Pupil Management & Safety 61 Supervision 79,682.75 233.12 79,449.63 62 Grounds Maintenance 8,861.09 8,861.09 63 Operation of Buildings 405,381.38 1,989.14 403,392.24 64 Maintenance 379,693.12 8,087.47 40,250.92 331,354.73 65 Utilities 319,717.94 319,717.94 67 Bldg. Property Security 4,212.52 4,212.52 68 Insurance 68,381.00 68,381.00 72 Information Systems 78,307.12 78,307.12 73 Printing 68,278.06 68,278.06 74 Warehousing & Distrib. 75 Motor Pool 13,677.47 13,677.47 83 Interest 3,426.32 3,426.32 84 Principal 31,767.96 31,767.96 85 Debt Related Expenditures Total Program 97 1,973,518.35 17,345.92 35,194.28 41,307.96 19,450.44 1,860,219.75 Sub-Total All Programs 16,080,275.04 124,826.85 35,194.28 244,368.27 1,860,219.75 13,796,215.45 Unallowable Costs 19,450.44- 19,450.44 TOTALS 16,080,275.04 124,826.85 35,194.28 244,368.27 1,860,219.75 13,815,665.89 ------------------------------- FIXED WITH CARRY-FORWARD UNRESTRICTED INDIRECT RATE CALCULATION ------------------------------- FY 05-06 FY 07-08 1. FY 05-06 INDIRECT EXPENDITURES 1,566,207.86 6. FY 07-08 INDIRECT EXPENDITURES FROM COLUMN 6 1,860,219.75 2. FY 05-06 DIRECT EXPENDITURES 8,350,652.57 7. FY 05-06 OVER/UNDER RECOVERY (LINE 3) 20,416.12 3. FY 05-06 OVER/UNDER RECOVERY (CALCULATED) 20,416.12 8. FY 07-08 ADJUSTED IND POOL (LINE 6 + LINE 7) 1,880,635.87 4. FY 05-06 TOTAL POOL (LINE 1 + LINE 3) 1,586,623.98 5. CALCULATED FY 05-06 UNRESTRICTED INDIRECT 9. FY 07-08 DIRECT EXPENDITURES FROM COLUMN 7 13,815,665.89 RATE TO BE USED IN FY 07-08 .1900 10. FY 07-08 UNRESTRICTED INDIRECT RATE (LINE 5) .1900 11. FY 07-08 AMOUNT RECOVERED (LINE 9 * LINE 10) 2,624,976.52 12. FY 07-08 OVER/UNDER RECOVER(LINE 8 - LINE 11) 744,340.65- 13. FY 07-08 TOTAL POOL (LINE 6 + LINE 12) 1,115,879.10 14. CALCULATED FY 07-08 UNRESTRICTED INDIRECT RATE TO BE USED IN FY 09-10 (LINE 13/LINE 9) .0808

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 26 E.S.D. 114 General Fund RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM Resource To Program Expenditure Report For The Year Ended August 31, 2008 PROGRAM STATE FEDERAL OTHER EXPENDITURES RESOURCES RESOURCES RESOURCES BASIC EDUCATION PROGRAMS 01 Basic Education 8,973,085.25 8,426,907.97 305,978.78 240,198.50 31 Vocational, Basic, State 540,766.87 488,599.51 52,167.36 45 Skills Center, Basic, State 97 Districtwide Support 1,973,518.35 1,704,717.87 20,427.74 248,372.74 TOTAL BASIC EDUCATION PROGRAMS 11,487,370.47 10,620,225.35 326,406.52 540,738.60 OTHER INSTRUCTIONAL PROGRAMS 21 Special Ed., Supplemental, State 971,015.37 878,816.64 24,092.75 68,105.98 24 Special Ed., Supplemental, Federal 362,899.00 362,899.00 26 Special Ed., Institutions, State 29 Special Ed., Other, Federal 13,690.36 13,690.36 34 Mid Sch Career & Tech Ed, State 38 Vocational, Federal 9,657.64 9,657.64 39 Vocational, Other Categ 46 Skills Centers, Federal 51 Disadvantaged, Federal 358,255.17 358,255.17 52 School Improvement, Federal 128,509.93 128,509.93 53 Migrant, Federal 27,735.00 27,735.00 54 Reading First, Federal 55 Learning Assistance, State 296,074.63 296,074.63 56 State Inst., Centers and Homes 57 State Inst., Neg. & Delinq., Fed 58 Special and Pilot Programs, St. 102,556.41 102,556.41 61 Head Start, Federal 62 Math & Science, Prof. Dev., Fed 709.19 709.19 63 Promoting Academic Success 21,494.08 21,494.08 64 Limited English Prof., Federal 19,329.00 19,329.00 65 Transitional Bilingual, State 102,866.94 102,866.94 66 Student Achievement, State 763,914.86 763,914.86 67 Indian Education, Federal, JOM 68 Ind. Ed. Fed, ED 33,515.09 33,515.09 69 Compensatory, Other 187,050.00 187,050.00 71 Traffic Safety 73 Summer School 74 Highly Capable 16,109.10 16,109.10 75 Prof Development, State 20,591.36 20,591.36 76 Targeted Assistance, Federal 78 Youth Training Programs, Federal 79 Instructional Prog, Other 96,645.62 14,164.27 70,777.24 11,704.11 TOTAL OTHER INSTRUCTION PROGRAMS 3,532,618.75 2,403,638.29 1,049,170.37 79,810.09 OTHER PROGRAMS 81 Public Radio/TV 86 Community Schools 88 Day Care 89 Other Community Services 78,223.70 7,644.02 70,579.68 98 School Food Services 536,165.20 51,906.59 353,525.91 130,732.70 99 Pupil Transportation 445,896.92 279,247.84 166,649.08 TOTAL OTHER PROGRAMS 1,060,285.82 331,154.43 361,169.93 367,961.46 TOTALS 16,080,275.04 13,355,018.07 1,736,746.82 988,510.15

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 27 - Index E.S.D. 114 FISCAL YEAR 2007-2008 RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM EDITS, RECOVERY INFORMATION AND MAINTENANCE OF EFFORT INDEX EDIT/ERROR REPORT FOR EACH FUND POTENTIAL STATE REVENUE RECOVERY INFORMATION PRELIMINARY SPECIAL EDUCATION MAINTENANCE OF EFFORT PRELIMINARY FEDERAL CROSS-CUTTING MAINTENANCE OF EFFORT PRELIMINARY VOCATIONAL MAINTENANCE OF EFFORT

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 28 E.S.D. 114 F196 ACTUAL EDIT/ERROR RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM Fiscal Year 2007-2008 ------------------------------------------------------------------------------------------------------------------------------------ ** THE FOLLOWING MESSAGES ARE TO ASSIST YOU IN PREPARING YOUR YEAR END FINANCIAL STATEMENTS ** ** ERROR MESSAGES REQUIRE CORRECTIONS ** ** WARNING MESSAGES REQUIRE CORRECTIONS OR EXPLANATION ** ** INFORMATION MESSAGES NEED YOUR ATTENTION BUT CORRECTIONS OR EXPLANATIONS ARE NOT REQUIRED ** ** THANK YOU FOR REVIEWING THESE EDITS AND MAKING APPROPRIATE CHANGES ** ** BEGINNING WITH FY 2003-04, THERE ARE NO EDITS FOR POTENTIAL RECOVERY REVENUE ACCOUNTS. DISTRICTS WITH ** ** REVENUE ACCOUNT(S) 4121, 4155, 4165, 4174, 4199, 4126 OR 4156 PLEASE REFER TO THE ABFR, BUD PREP CHAPTER, ** ** SECTION 5, FOR THE FULL RECOVERY CALCULATION DESCRIPTION. ** ** CHECK FIGURE: 53,091,017.83 ** ------------------------------------------------------------------------------------------------------------------------------------ ********************--GENERAL FUND--****************** INFO 1.584 YOUR DISTRICT HAS PASSED THE PRELIMINARY SPECIAL ED MOE TEST - GOOD JOB INFO 1.587 YOUR DISTRICT HAS PASSED THE PRELIMINARY FED CROSS CUTTING MOE TEST - GOOD JOB INFO 1.589 DID DISTRICT HAVE A FIRE PROTECTION EXP? IF SO, PLS ENTER DATA INTO PAGE 20. INFO 1.599 ITEM 1581, PG 20, IS BLANK DISTRICT VERIFIES NO IMPACT FEES INFO 1.600 ITEM 1591, PG 20, IS BLANK DISTRICT VERIFIES NO MITIGATN FEES ********************--ASB FUND--********************** ASB FUND PASSED EDITS: GOOD JOB ****************--DEBT SERVICE FUND--***************** DEBT SERVICE FUND PASSED EDITS: GOOD JOB ***************--CAPITAL PROJECTS FUND--************** CAPITAL PROJECTS FUND PASSED EDITS: GOOD JOB ***********--TRANSPORTATION VEHICLE FUND--************ TRANSPORTATION FUND PASSED EDITS: GOOD JOB *****************--FIDUCIARY FUNDS--****************** FIDUCIARY FUND PASSED EDITS: GOOD JOB ******************--PERMANENT FUND--****************** PERMANENT FUND PASSED EDITS: GOOD JOB

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 29 E.S.D. 114 F196 POTENTIAL RECOVERIES RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM Fiscal Year 2007-2008 If the district has revenue accounts listed below, please refer to the ABFR, BUDPREP Chapter, Section 5 for the full recovery calculation description. *** Beginning with FY 2003-04 there are no edits for potential recovery revenue accounts. *** 4121 Special Education - State 4155 Learning Assistance 4165 Transitional Bilingual 4174 Highly Capable 4199 Transportation - Operations 4126 State Institutions - Special Education 4156 State Institutions, Centers, and Homes - Delinquent

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT 402 PAGE: 30 E.S.D. 114 Preliminary Special Education Maintenance of Effort RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM Fiscal Year 2007-2008 This is the preliminary Year-End Special Education Maintenance of Effort. Adjustments may be made to the data below thru December following the fiscal year end. FY 06-07 FY 07-08 Therefore, this may change the results to the final tests completed after the December ACTUAL ACTUAL adjustments. (A) (B) Preliminary FY 2007-2008 to FY 2006-2007 Aggregate Maintenance of Effort Test 1. Program 21 direct expenditures. $738,451.73 $971,015.37 Program 21 expenditures must include expenditure amounts related to Revenue 4121 redirected through the apportionment process to another school district or ESD. 2. Minus Revenue 7121 - Payments from other districts $0.00 $0.00 3. Minus Revenue 6321 - Medicaid Reimbursements $0.00 $0.00 4. Minus Revenue 6121 - Medicaid Reimbursements $21,928.74 $24,092.75 5. Minus Revenue 3121 - Special Education-General apportionment $0.00 $171,571.55 6. Equals aggregate special education expenditures for resident special education students. $716,522.99 $775,351.07 7. Preliminary Aggregate Maintenance of Effort Test (6B - 6A). $58,828.08 (A positive amount means the test was passed and a negative amount indicates non-compliance.) Preliminary FY 2007-2008 to FY 2006-2007 Per-Pupil Maintenance of Effort Test 8. Resident special education students (updated by OSPI). 159.26 155.25 9. Expenditures per pupil (line 6/line 8) $4,499.07 $4,994.20 10. Preliminary Per Pupil Maintenance of Effort Test (9B - 9A). $495.13 (A positive amount means the test was passed and a negative amount indicates non-compliance.) Preliminary Year-End Local Special Education Maintenance of Effort Test FY 2007-2008 to FY 2006-2007 Aggregate Maintenance of Effort Test: 11. Resource to program expenditure report Item #2051 for the current year is compared to $54,032.98 $68,105.98 Item #2051 for the prior year. 12. Preliminary Local Aggregate Maintenance of Effort Test (11B minus 11A). $14,073.00 (A positive amount means the test was passed and a negative amount indicates non-compliance.) 13. Expenditures per pupil (line 12/line 8) $339.27 $438.68 14. Preliminary Local Per Pupil Maintenance of Effort Test (13B - 13A). $99.41 (A positive amount means the test was passed and a negative amount indicates non-compliance.) Mid-Year Special Education Maintenance of Effort Warning FY 07-08 FY 08-09 FY 2007-2008 to FY 2008-2009 Aggregate Maintenance of Effort Test: ACTUAL BUDGET 15. Program 21 direct expenditures $971,015.37 $987,724.00 Program 21 expenditures must include expenditure amounts related to Revenue 4121 redirected through the apportionment process to another school district or ESD. 16. Minus Revenue 7121 - Payments from other districts $0.00 $0.00 17. Minus revenue 6321 Special Edu-Medicaid Reimbursements $0.00 $0.00 18. Minus revenue 6121 Medicaid Reimbursements. $24,092.75 $15,000.00 19. Minus revenue 3121 Special Edu-General Apportionment $171,571.55 $177,023.00 20. Equals aggregate special education expenditures for resident special education students. $775,351.07 $795,701.00 21. Aggregate Maintenance of Effort Test (20B - 20A ) (A positive amount means the aggregate $20,349.93 test was passed and a negative amount indicates non-compliance.) Notes: A. Actual revenue and exp data are obtained from F-196 Data. Budgeted rev and exp data are obtained from F-195 data. B. Resident special education student data as shown on line 6 are obtained from 1735R Reports and include students in ages birth-2, 3-PreK, and K-21. C. Based on the information to date the school district has passed the preliminary year-end Maintenance of Effort Test if *ONE* of the values on line 7, 10, 12 *OR* 14 is zero or positive. If *ALL* values on lines 7, 10, 12 *AND* 14 are negative, the district is non-compliant for the preliminary year-end Maintenance of Effort Test.

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT 402 PAGE: 31 E.S.D. 114 Preliminary Federal Cross-Cutting Maintenance of Effort RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM Fiscal Year 2007-2008 This is the preliminary Federal Cross-Cutting Maintenance of Effort. Adjustments may be made to the data below thru December following the fiscal year end. Therefore, this may change the results to the final test completed after the December adjustment Data Items used in the Federal Cross-Cutting Maintenance of Effort Test FOOD SERVICE DEFICIT CALCULATION Description Operation FY 2007-08 FY 2006-07 FY 2007-08 FY 2006-07 Total expenditures (plus) 16,080,275.04 12,695,590.44 Public Radio/Television (minus) 0.00 0.00 Total Prog 98 + 536,165.20 502,064.06 Community Schools (minus) 0.00 0.00 Rev 2298(Local) - 128,813.21 136,351.85 Day Care (minus) 0.00 0.00 Rev 4198(State) - 19,462.63 12,274.38 Other Community Services (minus) 78,223.70 4,263.90 Rev 4398(State) - 0.00 School Food Services (minus) 536,165.20 502,064.06 Rev 6198(Fed) - 321,778.22 297,612.20 Debt Service, Interest (minus) 3,426.32 0.00 Rev 6298(Fed) - 0.00 Debt Service, Principal (minus) 31,767.96 0.00 Rev 6398(Fed) - 0.00 Debt Service, Debt Related Exp (minus) 0.00 0.00 Rev 6998(Fed) - 31,747.69 28,067.57 Capital Outlay, All Object 9 (minus) 124,826.85 181,449.16 Rev 7198(Other) - 0.00 0.00 Federal, General Purpose Revenue (minus) 320,038.78 273,030.43 Rev 8198(Other) - 0.00 0.00 Federal, Special Purpose Revenue (minus) 1,416,708.04 1,366,307.88 Total Food Service Deficit (plus) 34,363.45 27,758.06 Food Serv Def 34,363.45 27,758.06 Food Services Revenue, Federal (plus) 321,778.22 297,612.20 Food Services Revenue, Federal (plus) 0.00 NOTE: Food Services Revenue, Federal (plus) 0.00 If Total Food Service Deficit is a positive Food Service, USDA Commodities (plus) 31,747.69 28,067.57 amount, it is added to the total aggregate Capital Outlay, Spec. Ed. Suppl., Fed. (plus) 0.00 0.00 expenditures. If Total Food Service Deficit Capital Outlay, Spec. Ed. Inst., State (plus) 0.00 0.00 a negative amount, zero dollars are displaye Capital Outlay, Spec. Ed. Other Federal (plus) 0.00 0.00 Capital Outlay, Vocational, Federal (plus) 643.15 11,470.01 Capital Outlay, Vocational, Other Cat. (plus) 0.00 0.00 Capital Outlay, Skills Center, Federal (plus) 0.00 0.00 Capital Outlay, Disadvantaged, Federal (plus) 4,200.00 0.00 Capital Outlay, School Improvement, Federa (plus) 4,242.00 4,698.21 Capital Outlay, Migrant, Federal (plus) 0.00 0.00 Capital Outlay, Reading First, Federal (plus) 0.00 0.00 Capital Outlay, State Institutions, Center & Homes for Delinquents (plus) 0.00 0.00 Capital Outlay, State Inst.- Neg. & Del. (plus) 0.00 0.00 Capital Outlay, Head Start, Federal (plus) 0.00 0.00 Capital Outlay, Math & Sci., Prof Dev, Fed (plus) 0.00 0.00 Capital Outlay, Limited English Prof., Fed (plus) 0.00 0.00 Capital Outlay, Indian Ed., Fed., JOM (plus) 0.00 0.00 Capital Outlay, Indian Ed., Fed., ED (plus) 0.00 0.00 Capital Outlay, Compensatory, Other (plus) 0.00 98,368.44 Capital Outlay, Targeted Asst., Fed. (plus) 0.00 0.00 Capital Outlay, Youth Training Prog., Fed. (plus) 0.00 0.00 Capital Outlay, Instructional Prog., Other (plus) 2,391.94 20,229.94 Capital Outlay, Public Radio/Television (plus) 0.00 0.00 Capital Outlay, Community Schools (plus) 0.00 0.00 Capital Outlay, Day Care (plus) 0.00 0.00 Capital Outlay, Other Comm. Services (plus) 0.00 0.00 Capital Outlay, Food Services (plus) 3,906.07 7,269.34 Total Expenditures for Preliminary Maintenance of Effort = equals 13,972,390.71 10,863,948.78 Col 1 / Col 2 = 1.29 The amount for the current fiscal year should be at least 90% of the previous year's amount.

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT 402 PAGE: 32 E.S.D. 114 Preliminary Vocational Education Maintenance of Effort RUN: 11:23 NOV 18,'08 COUNTY: 05 CLALLAM Fiscal Year 2007-2008 This is the preliminary Vocational Education Maintenance of Effort. Adjustments may be made to the data below thru December following the fiscal year end. Therefore, this may change the results to the final test completed after the December adjustments. Description Operation FY 2007-08 FY 2006-07 Program 31, Voc, Basic State + (plus) 540,766.87 393,139.35 Program 38, Vocational, Federal + (plus) 9,657.64 12,765.00 Program 39, Voc, Other Cat + (plus) 0.00 0.00 Program 45, Skills Center, State + (plus) 0.00 0.00 Program 46, Skills Center Fed + (plus) 0.00 0.00 Secondary Voc Education Rev - (minus) 9,918.40 13,122.00 Skills Center Revenue - (minus) 0.00 0.00 Secondary Voc Education Rev - (minus) 0.00 0.00 Total Expenditures for Preliminary Maintenance of Effort = equals 540,506.11 392,782.35 Col 1 / Col 2 = 1.38 This report is for information only and does not reflect on the financial condition of the district. END OF REPORT -

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