REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 F-196 Annual Financial Statements For Fiscal Year 2006-2007 _______________________ | | | 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, 2007 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, 2006-August 31, 2007. | | | | | | 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 12,920,680.63 162,630.39 592,702.99 392,939.94 52,007.39 14,120,961.34 Total Expenditures 12,695,590.44 177,655.20 555,203.50 393,916.84 13,822,365.98 Other Financing Uses Excess of Revs/Other Fin Sources Over/ (Under) Expends and Other Financing Uses 225,090.19 15,024.81- 37,499.49 976.90- 52,007.39 298,595.36 Begin Total Fund Bal 351,372.35 115,003.50 492,019.77 77,323.22 34,050.07 1,069,768.91 Prior Yr(s) Correction or Restatements End Total Fund Balance 576,462.54 99,978.69 529,519.26 76,346.32 86,057.46 1,368,364.27 Print Date: NOV 19,'07 Lock Date: NOV 02,'07 Check Figure: 45,444,404.22 Certification Page

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 1 - Index E.S.D. 114 FISCAL YEAR 2006-2007 RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM ANNUAL FINANCIAL STATEMENTS BALANCE SHEET AS OF AUGUST 31, 2007 STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE FOR THE YEAR ENDED AUGUST 31, 2007 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: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM Governmental Funds August 31, 2007 Debt Capital Transportation General ASB Service Projects Vehicle Permanent Fund Fund Fund Fund Fund Fund Total ------------------------------------------------------------------------------------------------------------------------------------ ASSETS: Cash & Cash Equivalent 1,014,801.55 12,071.33 55,728.20 34,820.41 381.00 1,117,802.49 Minus Outstanding Warr 534,565.25 2,019.40 536,584.65 Taxes Receivable 227,061.88 168,869.93 395,931.81 Due From Other Funds Due From Other Gov. Un 126,415.79 126,415.79 Accounts Receivable 16,412.71 16,412.71 Interfund Loans Receiv Accrued Interest Recei Inventory 80,906.20 80,906.20 Prepaid Items Investments 89,926.76 473,791.06 41,525.91 85,676.46 690,920.19 Investments/Cash W/Tru Investments-Deferred C Self-Insur Security De TOTAL ASSETS 931,032.88 99,978.69 698,389.19 76,346.32 86,057.46 1,891,804.54 LIABILITIES: Accounts Payable 127,508.46 127,508.46 Contracts Payable Curr Accrued Interest Payab Accrued Salaries Rev Anticipation Notes Payroll Ded & Taxes Pa Due to Other Govt. Uni Deferred Compensation Est Employee Benefits Due to Other Funds Interfund Loans Payabl Deposits Matured Bonds Payable Matured Bond Interest Arbitrage Rebate Payab Deferred Revenue 227,061.88 168,869.93 395,931.81 TOTAL LIABILITIES 354,570.34 168,869.93 523,440.27 FUND BALANCE: Reservation of Fund Ba 80,906.20 80,906.20 Unreserve Desig. Fund Unreserve Undesig. Fun 495,556.34 99,978.69 529,519.26 76,346.32 86,057.46 1,287,458.07 TOTAL FUND BALANCE 576,462.54 99,978.69 529,519.26 76,346.32 86,057.46 1,368,364.27 TOTAL LIAB & FUND BALA 931,032.88 99,978.69 698,389.19 76,346.32 86,057.46 1,891,804.54

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 3 E.S.D. 114 Statement of Revenues, Expenditures and Changes in Fund Balance RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM Governmental Funds For The Year Ended August 31, 2007 Assoc. Debt Capital Transportation General Student Service Projects Vehicle Permanent Fund Body Fund Fund Fund Fund Total REVENUES: Local 773,224.05 162,630.39 503,029.36 59,562.48 3,911.01 1,502,357.29 State 10,363,680.20 89,673.63 67.50 48,096.38 10,501,517.71 Federal 1,639,338.31 1,639,338.31 Other 144,438.07 144,438.07 TOTAL REVENUES 12,920,680.63 162,630.39 592,702.99 59,629.98 52,007.39 13,787,651.38 EXPENDITURES: CURRENT: Regular Instruction 6,600,345.83 6,600,345.83 Special Education 1,049,009.17 1,049,009.17 Vocational Education 386,891.87 386,891.87 Skills Center Compensatory Program 1,612,886.72 1,612,886.72 Other Instruct. Prog 124,822.90 124,822.90 Community Services 4,263.90 4,263.90 Support Services 2,735,920.89 2,735,920.89 Stu. Activities/Othe 177,655.20 177,655.20 CAPITAL OUTLAY: Sites Building 22,463.21 22,463.21 Equipment Energy 359,828.49 359,828.49 Transportation Equip Other 181,449.16 181,449.16 DEBT SERVICE: Principal 345,000.00 3,875.23 348,875.23 Int. & Other Charges 210,203.50 7,749.91 217,953.41 TOTAL EXPENDITURES 12,695,590.44 177,655.20 555,203.50 393,916.84 13,822,365.98 REVS OVER (UNDER) EX 225,090.19 15,024.81- 37,499.49 334,286.86- 52,007.39 34,714.60- OTHER FIN SRCES(USES Bond Sls & Ref Bond Long-Term Financing 333,309.96 333,309.96 Transfers In Trans Out (GL 536) Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) 333,309.96 333,309.96 EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 225,090.19 15,024.81- 37,499.49 976.90- 52,007.39 298,595.36 BEG TOT FUND BALANCE 351,372.35 115,003.50 492,019.77 77,323.22 34,050.07 1,069,768.91 Prior Year(s) Correc or Restatements END TOT FUND BALANCE 576,462.54 99,978.69 529,519.26 76,346.32 86,057.46 1,368,364.27

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 4 E.S.D. 114 Budgetary Comparison Schedule RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM General Fund For The Year Ended August 31, 2007 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) --------------- --------------- -------------------------- REVENUES: Local 748,124.00 773,224.05 25,100.05 State 10,817,839.00 10,363,680.20 454,158.80- Federal 1,735,817.00 1,639,338.31 96,478.69- Other 129,970.00 144,438.07 14,468.07 TOTAL REVENUES 13,431,750.00 12,920,680.63 511,069.37- EXPENDITURES: CURRENT: Regular Instruction 6,834,636.00 6,600,345.83 234,290.17 Special Education 1,232,616.00 1,049,009.17 183,606.83 Vocational Education 509,618.00 386,891.87 122,726.13 Skills Center Compensatory Programs 1,623,705.00 1,612,886.72 10,818.28 Other Instruct. Progs 404,529.00 124,822.90 279,706.10 Community Services 4,263.90 4,263.90- Support Services 2,588,678.00 2,735,920.89 147,242.89- Stu. Activities/Other CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other 70,120.00 181,449.16 111,329.16- DEBT SERVICE: Principal Int. & Other Charges TOTAL EXPENDITURES 13,263,902.00 12,695,590.44 568,311.56 REVS OVER (UNDER) EX 167,848.00 225,090.19 57,242.19 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 167,848.00 225,090.19 57,242.19 BEG TOT FUND BALANCE 245,500.00 351,372.35 105,872.35 Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 413,348.00 576,462.54 163,114.54

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 5 E.S.D. 114 Budgetary Comparison Schedule RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM Associated Student Body Fund For The Year Ended August 31, 2007 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) --------------- --------------- -------------------------- REVENUES: Local 255,200.00 162,630.39 92,569.61- State Federal Other TOTAL REVENUES 255,200.00 162,630.39 92,569.61- EXPENDITURES: CURRENT: Regular Instruction Special Education Vocational Education Skills Center Compensatory Programs Other Instruct. Progs Community Services Support Services Stu. Activities/Other 230,950.00 177,655.20 53,294.80 CAPITAL OUTLAY: Sites Building Equipment Energy Transportation Equipment Other DEBT SERVICE: Principal Int. & Other Charges TOTAL EXPENDITURES 230,950.00 177,655.20 53,294.80 REVS OVER (UNDER) EX 24,250.00 15,024.81- 39,274.81- 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 24,250.00 15,024.81- 39,274.81- BEG TOT FUND BALANCE 112,009.00 115,003.50 2,994.50 Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 136,259.00 99,978.69 36,280.31-

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 6 E.S.D. 114 Budgetary Comparison Schedule RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM Debt Service Fund For The Year Ended August 31, 2007 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) --------------- --------------- -------------------------- REVENUES: Local 498,259.00 503,029.36 4,770.36 State 50,000.00 89,673.63 39,673.63 Federal Other TOTAL REVENUES 548,259.00 592,702.99 44,443.99 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 348,875.00 345,000.00 3,875.00 Int. & Other Charges 227,350.00 210,203.50 17,146.50 TOTAL EXPENDITURES 576,225.00 555,203.50 21,021.50 REVS OVER (UNDER) EX 27,966.00- 37,499.49 65,465.49 OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing Transfers In 11,625.00 11,625.00- Trans Out (GL 536) Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) 11,625.00 11,625.00- EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 16,341.00- 37,499.49 53,840.49 BEG TOT FUND BALANCE 492,020.00 492,019.77 0.23- Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 475,679.00 529,519.26 53,840.26

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 7 E.S.D. 114 Budgetary Comparison Schedule RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM Capital Projects Fund For The Year Ended August 31, 2007 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) --------------- --------------- -------------------------- REVENUES: Local 53,420.00 59,562.48 6,142.48 State 67.50 67.50 Federal Other TOTAL REVENUES 53,420.00 59,629.98 6,209.98 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 25,000.00 22,463.21 2,536.79 Equipment Energy 359,829.00 359,828.49 0.51 Transportation Equipment Other DEBT SERVICE: Principal 3,875.00 3,875.23 0.23- Int. & Other Charges 7,750.00 7,749.91 0.09 TOTAL EXPENDITURES 396,454.00 393,916.84 2,537.16 REVS OVER (UNDER) EX 343,034.00- 334,286.86- 8,747.14 OTHER FIN SRCES(USES Bond Sls & Ref Bond Sls Long-Term Financing 333,310.00 333,309.96 0.04- Transfers In Trans Out (GL 536) Oth Fin Use (GL 535) Other TOTAL OTHER FINANCE SOURCES (USES) 333,310.00 333,309.96 0.04- EXCESS OF REVS & OTH FIN SRCS OVER (UNDER EXP & OTHER FIN USES 9,724.00- 976.90- 8,747.10 BEG TOT FUND BALANCE 77,323.00 77,323.22 0.22 Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 67,599.00 76,346.32 8,747.32

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 8 E.S.D. 114 Budgetary Comparison Schedule RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM Transportation Vehicle Fund For The Year Ended August 31, 2007 Variance with Final Budget FINAL BUDGET ACTUAL POSITIVE (NEGATIVE) --------------- --------------- -------------------------- REVENUES: Local 3,800.00 3,911.01 111.01 State 51,369.00 48,096.38 3,272.62- Federal Other TOTAL REVENUES 55,169.00 52,007.39 3,161.61- 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 25,000.00 Other DEBT SERVICE: Principal Int. & Other Charges TOTAL EXPENDITURES 25,000.00 25,000.00 REVS OVER (UNDER) EX 30,169.00 52,007.39 21,838.39 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 30,169.00 52,007.39 21,838.39 BEG TOT FUND BALANCE 33,133.00 34,050.07 917.07 Prior Year(s) Corrections or Restatements END TOT FUND BALANCE 63,302.00 86,057.46 22,755.46

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 9 E.S.D. 114 Statement of Fiduciary Net Assets RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM Fiduciary Funds August 31, 2007 Private Purpose Other Trust Trust ASSETS: Imprest Cash Cash on Hand Cash on Deposit with Cty Treasurer 3,233.88 Minus Warrants Outstanding 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 3,233.88 LIABILITIES: Accounts Payable Due to Other Funds TOTAL LIABILITIES NET ASSETS: Net assets held in trust for: Reserved for Other Items Reserved for Trust Principal Unreserved, Designated for Other Items Unreserved, Undesignated Fund Balance 3,233.88 Total Net Assets 3,233.88

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 10 E.S.D. 114 Statement of Changes in Fiduciary Net Assets RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM Fiduciary Funds For The Year Ended August 31, 2007 Private Purpose Other Trust Trust ADDITIONS: Contributions: Private Donations 7,400.00 Employer Members Other Total Contributions 7,400.00 Investment Income: Net Appreciation (Depreciation) in Fair Value Interest and dividends Less Investment Expense Total Investment Income Net Investment Income Other Additons: Rent or Lease Revenue Total Other Additions Total Additons 7,400.00 DEDUCTIONS: Benefits Refund of Contributions Administrative Expenses Scholarships Other 4,166.12 Total Deductions 4,166.12 Net Increase (Decrease) 3,233.88 Net Assets-Beginning Prior Year(s) Corrections or Restatemnts Net Assets-Ending 3,233.88

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 11 E.S.D. 114 Schedule of Long-Term Debt RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 Beginning Amount Amount Ending Outstanding Issued/ Redeemed/ Outstanding Debt Increased Decreased Debt 9/1/2006 8/31/2007 Description (1) (2) (3) (1)+(2)-(3) Total Voted Bonds 5,515,000.00 345,000.00 5,170,000.00 Total Non-Voted Notes/Bonds Qualified Zone Academy Bonds Other Long-Term Debt: Capital Leases 234,803.91 74,966.40 59,831.28 249,939.03 Contracts Payable (GL 603) 337,185.19 3,875.23 333,309.96 NonCancellable Operating Leases Claims & Judgements Compensated Absences 241,850.05 25,522.98 216,327.07 Other Long-Term Debt Total Other Long-Term Debt 476,653.96 412,151.59 89,229.49 799,576.06 Total Long-Term Debt 5,991,653.96 412,151.59 434,229.49 5,969,576.06

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 12 - Index E.S.D. 114 FISCAL YEAR 2006-2007 RUN: 15:55 NOV 19,'07 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: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND ------------------------------------------------------------------------------------------------------------------------------------ LOCAL TAXES 1100 Local Property Tax 482,877.08 370,350.24 1300 Sale of Tax Title Property 1400 Local in-Lieu of Taxes 1500 Timber Excise Tax 90,023.86 132,679.12 1600 County Administered Forests 1900 Other Local Taxes 1000 Total LOCAL TAXES 572,900.94 503,029.36 LOCAL SUPPORT NONTAX 2100 Tuitions and Fees, Unassigned 1,138.50 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 688.99 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 136,351.85 2299 School Bus Revenue 11,624.62 2300 Investment Earnings 25,834.48 3,911.01 2400 Interfund Loan Interest Earnings 2500 Gifts and Donations 8,219.69 2600 Fines and Damages 3,707.87 2700 Rentals and Leases 540.00 2800 Insurance Recoveries 15,277.86 2900 Local Support Nontax, Unassigned 1,098.41 33,728.00 2910 E-Rate 21,675.32 2000 TOTAL Local Support NonTax 200,323.11 59,562.48 3,911.01 STATE, GENERAL PURPOSE 3100 Apportionment 7,341,887.05 3300 Local Effort Assistance 696,443.44 3600 State Forests 121,393.15 89,673.63 3900 Other State Gen Purpose, Unass 3000 Total STATE, GENERAL PURPOSE 8,159,723.64 89,673.63 STATE, SPECIAL PURPOSE 4100 Special Purpose, Unassigned 4,448.71 67.50 4121 Special Education 653,237.09 4126 State Institutions, Special Ed. 4130 State Matching (Pd Dir to Districts) 4155 Learning Assistance 209,553.10 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: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND ------------------------------------------------------------------------------------------------------------------------------------ STATE, SPECIAL PURPOSE (CONT.) 4158 Special and Pilot Programs 128,753.11 4163 Promoting Academic Success 31,429.95 4165 Transitional Bilingual 99,203.38 4166 Student Achievement 449,235.00 4174 Highly Capable 12,593.22 4188 Day Care 4198 School Food Services 12,274.38 4199 Transportation - Operations 305,612.71 4230 State Matching Pd Dir to Contractors 4300 Other State Agencies, Unassigned 297,615.91 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 48,096.38 4000 TOTAL STATE, SPECIAL PURPOSE 2,203,956.56 67.50 48,096.38 FEDERAL, GENERAL PURPOSE 5200 General Purpose Dir Fed Grants Unass 5300 Impact Aid, Maintenance and Oper 69,046.05 5329 Impact Aid, Special Education Fund 16,866.00 5400 Federal in-Lieu-of Taxes 5500 Federal Forests 187,118.38 5000 TOTAL FEDERAL, GENERAL PURPOSE 273,030.43 FEDERAL, SPECIAL PURPOSE 6100 Special Purpose, OSPI, Unassigned 6121 Special Education, Medicaid Reimb. 21,928.74 6124 Special Education, Supplemental 303,354.00 6138 Secondary Vocational Education 13,122.00 6146 Skills Center 6151 Disadvantaged 382,737.79 6152 School Improvement 123,133.61 6153 Migrant 29,942.00 6154 Reading First 6157 Institutions - Neg & Delinquent 6161 Head Start 6162 Math & Science, Professional Dev 6164 Limited English Proficiency 15,830.55 6167 Indian Education, JOM 6168 Indian Education, ED 6176 Targeted Assistance 6178 Youth Training Programs 6188 Day Care 6189 Other Community Services 7,412.32 6198 School Food Services 297,612.20

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 15 E.S.D. 114 Report of Revenues and Other Financing Sources RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND ------------------------------------------------------------------------------------------------------------------------------------ FEDERAL, SPECIAL PURPOSE (CONT) 6199 Transportation - Operation 6200 Direct Special Purpose Grants 89,332.20 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 34,951.00 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 18,113.57 6310 Medicaid Administrative Match 770.33 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 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 28,067.57 6000 Total FEDERAL, SPECIAL PURPOSE 1,366,307.88

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 16 E.S.D. 114 Report of Revenues and Other Financing Sources RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 GENERAL FUND DEBT SERVICE CAPITAL TRANSPORTATION FUND PROJECTS FUND VEHICLE FUND ------------------------------------------------------------------------------------------------------------------------------------ REVENUES FROM OTHER SCHOOL DISTRICTS 7100 Prog. Participation, Unassigned 66,927.06 7121 Special Education 7131 Vocational Education 7145 Skills Center 7163 Promoting Academic Success 7197 Support Services 7198 School Food Services 7199 Transportation 15,575.53 7301 Nonhigh Participation 7000 Total REVS FROM OTHER SCHOOL DIST 82,502.59 REVENUES FROM OTHER ENTITITES 8100 Governmental Entities 8188 Day Care 8189 Community Services 8198 School Food Services 8199 Transportation 61,935.48 8500 Educational Service Districts 8000 Total REVS FROM OTHER ENTITITES 61,935.48 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 333,309.96 9600 Sale of Refunding Bonds 9900 Transfers 9000 Total OTHER FINANCING SOURCES 333,309.96 TOTAL REVS AND OTHER FINANCING SRCES 12,920,680.63 592,702.99 392,939.94 52,007.39

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 17 E.S.D. 114 Program/Activity/Object Report RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 NO. PROGRAM TITLE AMOUNT NO. ACTIVITY TITLE AMOUNT NO. OBJECT TITLE AMOUNT -------------------------------------------- ------------------------------------------- ------------------------------------------- 01 Basic Education 6,615,180.66 11 Board of Directors 53,171.12 21 Special Ed., Supplemental, 738,451.73 12 Superintendent's Office 280,392.74 0 Debit Transfers 113,373.64 24 Special Ed., Supplemental, 295,869.00 13 Business Office 125,083.84 26 Special Ed., Institutions, 14 Human Resources 44,419.65 1 Credit Transfers 113,373.64- 29 Special Ed., Other, Federa 16,406.61 15 Public Relations 213.50 31 Vocational, Basic, State 393,139.35 21 Supervision 264,544.72 2 Salaries - Cert Emp 4,462,475.15 38 Vocational, Federal 12,765.00 22 Learning Resources 193,725.82 39 Vocational, Other Categ 23 Principal's Office 636,431.19 3 Salaries - Class Emp 2,045,887.58 45 Skills Center, Basic, Stat 24 Guidance & Counseling 404,461.72 46 Skills Centers, Federal 25 Pupil Management & Safety 62,028.32 4 Empl Ben & Payroll Tax 2,176,353.25 51 Disadvantaged, Federal 368,227.42 26 Health/Related Services 240,403.68 52 School Improvement, Federa 120,073.32 27 Teaching 7,843,023.18 5 Supplies Instr Resrs & 460,752.99 53 Migrant, Federal 29,127.00 28 Extracurricular 284,049.94 Noncap Items 54 Reading First, Federal 29 Payments to School Dists 55 Learning Assistance, State 199,306.44 41 Supervision 114,901.05 7 Purchased Services 3,303,853.53 56 State Inst., Centers and H 42 Food 183,000.07 57 State Inst., Neg. & Delinq 44 Operations 208,558.14 8 Travel 64,818.78 58 Special and Pilot Programs 117,492.55 49 Transfers 4,395.20- 61 Head Start, Federal 51 Supervision 92,229.86 9 Capital Outlay 181,449.16 62 Math & Science, Prof. Dev. 52 Operations 316,624.77 TOTAL, ALL OBJECTS 12,695,590.44 63 Promoting Academic Success 28,298.76 53 Maintenance 128,223.00 64 Limited English Prof., Fed 15,520.15 56 Insurance 21,586.00 65 Transitional Bilingual, St 87,854.41 59 Transfers 96,337.07- 66 Student Achievement, State 430,467.30 61 Supervision 81,721.19 67 Indian Education, Federal, 62 Grounds Maintenance 31,827.00 68 Ind. Ed. Fed, ED 33,999.03 63 Operation of Buildings 353,234.70 69 Compensatory, Other 285,586.99 64 Maintenance 300,619.52 71 Traffic Safety 65 Utilities 294,923.51 73 Summer School 300.00 67 Bldg. Property Security 3,555.75 74 Highly Capable 12,593.22 68 Insurance 78,409.00 76 Targeted Assistance, Feder 72 Information Systems 60,953.55 78 Youth Training Programs, F 73 Printing 65,801.77 79 Instructional Prog, Other 132,159.62 74 Warehousing & Distrib. 81 Public Radio/TV 75 Motor Pool 23,940.51 86 Community Schools 83 Interest 88 Day Care 84 Principal 89 Other Community Services 4,263.90 85 Debt Related Expenditures 97 Districtwide Support 1,794,117.36 91 Public Activities 4,263.90 98 School Food Services 502,064.06 TOTAL, ALL ACTIVITIES 12,695,590.44 99 Pupil Transportation 462,326.56 TOTAL, ALL PROGRAMS 12,695,590.44

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-01 E.S.D. 114 PROGRAM 01 MATRIX - Basic Education RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 305.74 305.74 ------------------------------------------------------------------------------------------------------------------------------------ 22 Learn Re 192064.66 101404.16 25507.73 41926.02 5205.07 17619.53 402.15 ------------------------------------------------------------------------------------------------------------------------------------ 23 Principa 631748.94 337.47 298900.56 163392.55 151209.56 6659.22 2447.53 782.68 8019.37 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 227859.55 67925.93 69592.04 57304.43 3369.13 29003.00 31.90 633.12 ------------------------------------------------------------------------------------------------------------------------------------ 25 Pupl M/S 62028.32 40754.85 21110.90 162.57 ------------------------------------------------------------------------------------------------------------------------------------ 26 Health R 32811.78 21852.62 9273.74 1675.04 10.38 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 5193564.65 305.98 2269678.04 17434.74 650693.41 55152.79 2188988.80 5530.70 5780.19 ------------------------------------------------------------------------------------------------------------------------------------ 28 Extra-Cu 274797.02 81648.54 20372.39 129308.84 25948.86 1705.19 8039.16 7774.04 ------------------------------------------------------------------------------------------------------------------------------------ 01 TOTALS 6615180.66 82291.99 2758281.08 467843.37 957466.92 73929.01 2246108.40 14425.06 14834.83

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-21 E.S.D. 114 PROGRAM 21 MATRIX - Special Ed., Supplemental, State RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 108804.21 554.85 78924.68 6426.76 16199.74 675.34 3905.32 399.35 1718.17 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 25873.40 20026.93 5846.47 ------------------------------------------------------------------------------------------------------------------------------------ 26 Health R 201582.94 687.70 125646.00 32836.44 8335.92 32218.00 1858.88 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 392938.26 3535.99 185139.00 43479.02 78575.95 2026.98 79879.23 302.09 ------------------------------------------------------------------------------------------------------------------------------------ 28 Extra-Cu 9252.92 6041.75 810.61 1750.00 650.56 ------------------------------------------------------------------------------------------------------------------------------------ 21 TOTALS 738451.73 4778.54 409736.61 55947.53 134269.21 11038.24 117752.55 3210.88 1718.17

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-24 E.S.D. 114 PROGRAM 24 MATRIX - Special Ed., Supplemental, Federal RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 295869.00 57575.81 116715.78 89036.53 32540.88 ------------------------------------------------------------------------------------------------------------------------------------ 24 TOTALS 295869.00 57575.81 116715.78 89036.53 32540.88

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-29 E.S.D. 114 PROGRAM 29 MATRIX - Special Ed., Other, Federal RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 3560.91 2818.04 742.87 ------------------------------------------------------------------------------------------------------------------------------------ 26 Health R 6008.96 21.05 4285.49 1702.42 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 6836.74 4383.43 2453.31 ------------------------------------------------------------------------------------------------------------------------------------ 29 TOTALS 16406.61 21.05 11486.96 4898.60

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-31 E.S.D. 114 PROGRAM 31 MATRIX - Vocational, Basic, State RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 46957.32 24391.70 10826.49 9445.53 167.37 1187.70 843.68 94.85 ------------------------------------------------------------------------------------------------------------------------------------ 22 Learn Re 207.34 207.34 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 29564.75 9947.38 9891.85 9077.53 637.36 10.63 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 316409.94 1232.43 221955.20 61659.92 17456.90 4225.91 2431.96 7447.62 ------------------------------------------------------------------------------------------------------------------------------------ 31 TOTALS 393139.35 1232.43 256294.28 20718.34 80182.98 18468.97 5413.61 3286.27 7542.47

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-38 E.S.D. 114 PROGRAM 38 MATRIX - Vocational, Federal RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 12765.00 209.05 28.12 1057.82 11470.01 ------------------------------------------------------------------------------------------------------------------------------------ 38 TOTALS 12765.00 209.05 28.12 1057.82 11470.01

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-51 E.S.D. 114 PROGRAM 51 MATRIX - Disadvantaged, Federal RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 5195.06 3213.39 1483.40 339.10 159.17 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 20551.15 12636.81 7914.34 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 342481.21 235635.02 23975.72 81335.58 1534.89 ------------------------------------------------------------------------------------------------------------------------------------ 51 TOTALS 368227.42 235635.02 39825.92 90733.32 1534.89 339.10 159.17

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-52 E.S.D. 114 PROGRAM 52 MATRIX - School Improvement, Federal RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 7603.35 5438.00 2165.35 ------------------------------------------------------------------------------------------------------------------------------------ 22 Learn Re 1453.82 1453.82 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 2238.00 1440.86 797.14 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 108778.15 26401.01 2574.77 6520.14 5630.79 47302.29 17104.76 3244.39 ------------------------------------------------------------------------------------------------------------------------------------ 52 TOTALS 120073.32 26401.01 4015.63 7317.28 5630.79 52740.29 19270.11 4698.21

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-53 E.S.D. 114 PROGRAM 53 MATRIX - Migrant, Federal RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 2334.06 1590.09 743.97 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 1580.81 1069.68 511.13 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 25212.13 17326.96 7885.17 ------------------------------------------------------------------------------------------------------------------------------------ 53 TOTALS 29127.00 17326.96 2659.77 9140.27

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-55 E.S.D. 114 PROGRAM 55 MATRIX - Learning Assistance, State RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 4534.51 3024.87 1509.64 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 194771.93 137288.03 12590.69 44893.21 ------------------------------------------------------------------------------------------------------------------------------------ 55 TOTALS 199306.44 137288.03 15615.56 46402.85

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-58 E.S.D. 114 PROGRAM 58 MATRIX - Special and Pilot Programs, St. RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 2302.22 283.24 37.00 515.00 1466.98 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 77610.59 41696.20 18515.37 141.32 14927.00 2330.70 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 37579.74 15887.75 192.43 1869.68 2527.05 8980.00 8122.83 ------------------------------------------------------------------------------------------------------------------------------------ 58 TOTALS 117492.55 15887.75 42171.87 20422.05 2668.37 24422.00 11920.51

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-63 E.S.D. 114 PROGRAM 63 MATRIX - Promoting Academic Success RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 ------------------------------------------------------------------------------------------------------------------------------------ 23 Principa 4682.25 3737.16 945.09 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 7901.30 5920.26 1981.04 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 15715.21 5835.29 5412.88 3444.01 1023.03 ------------------------------------------------------------------------------------------------------------------------------------ 63 TOTALS 28298.76 15492.71 5412.88 6370.14 1023.03

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-64 E.S.D. 114 PROGRAM 64 MATRIX - Limited English Prof., Federal RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 1277.48 1132.96 144.52 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 14242.67 6927.90 673.20 965.28 4617.83 1011.18 47.28 ------------------------------------------------------------------------------------------------------------------------------------ 64 TOTALS 15520.15 8060.86 673.20 1109.80 4617.83 1011.18 47.28

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-65 E.S.D. 114 PROGRAM 65 MATRIX - Transitional Bilingual, State RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 1277.57 1133.04 144.53 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 86576.84 67453.72 19123.12 ------------------------------------------------------------------------------------------------------------------------------------ 65 TOTALS 87854.41 68586.76 19267.65

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-66 E.S.D. 114 PROGRAM 66 MATRIX - Student Achievement, State RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 1105.38 505.00 600.38 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 429361.92 319642.64 976.16 104611.70 4131.42 ------------------------------------------------------------------------------------------------------------------------------------ 66 TOTALS 430467.30 319642.64 976.16 104611.70 4636.42 600.38

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-68 E.S.D. 114 PROGRAM 68 MATRIX - Ind. Ed. Fed, ED RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 94.47 64.72 29.75 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 4320.53 3405.21 915.32 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 29584.03 131.30 18068.62 9419.99 1903.16 60.96 ------------------------------------------------------------------------------------------------------------------------------------ 68 TOTALS 33999.03 131.30 21473.83 10335.31 1967.88 29.75 60.96

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-69 E.S.D. 114 PROGRAM 69 MATRIX - Compensatory, Other RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 285586.99 20172.60 106645.65 57890.10 1502.07 118.40 889.73 98368.44 ------------------------------------------------------------------------------------------------------------------------------------ 69 TOTALS 285586.99 20172.60 106645.65 57890.10 1502.07 118.40 889.73 98368.44

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-73 E.S.D. 114 PROGRAM 73 MATRIX - Summer School RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 300.00 300.00 ------------------------------------------------------------------------------------------------------------------------------------ 73 TOTALS 300.00 300.00

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-74 E.S.D. 114 PROGRAM 74 MATRIX - Highly Capable RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 2798.41 2233.23 565.18 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 9794.81 2712.82 357.61 3058.29 3666.09 ------------------------------------------------------------------------------------------------------------------------------------ 74 TOTALS 12593.22 4946.05 922.79 3058.29 3666.09

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-79 E.S.D. 114 PROGRAM 79 MATRIX - Instructional Prog, Other RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 81060.32 56986.51 19134.24 169.73 442.85 1150.66 3176.33 ------------------------------------------------------------------------------------------------------------------------------------ 24 Guid-Cou 2295.35 674.63 50.00 1570.72 ------------------------------------------------------------------------------------------------------------------------------------ 27 Teaching 44653.96 10374.05 1283.10 4485.86 14613.31 1565.74 12331.90 ------------------------------------------------------------------------------------------------------------------------------------ 64 Maintnce 4149.99 999.00 3150.99 ------------------------------------------------------------------------------------------------------------------------------------ 79 TOTALS 132159.62 10374.05 56986.51 20417.34 5330.22 15106.16 3715.40 20229.94

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-89 E.S.D. 114 PROGRAM 89 MATRIX - Other Community Services RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 4263.90 4263.90 ------------------------------------------------------------------------------------------------------------------------------------ 89 TOTALS 4263.90 4263.90

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-97 E.S.D. 114 PROGRAM 97 MATRIX - Districtwide Support RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 53171.12 75.72 53095.40 ------------------------------------------------------------------------------------------------------------------------------------ 12 Supts Of 280392.74 120736.48 77438.88 49782.10 10426.43 19418.92 357.94 2231.99 ------------------------------------------------------------------------------------------------------------------------------------ 13 Busns Of 125083.84 216.27 91802.58 30643.77 684.58 1314.82 162.95 258.87 ------------------------------------------------------------------------------------------------------------------------------------ 14 HR 44419.65 206.63 30734.88 10199.91 144.69 926.02 2121.23 86.29 ------------------------------------------------------------------------------------------------------------------------------------ 15 Pub Rel 213.50 213.50 ------------------------------------------------------------------------------------------------------------------------------------ 61 Supv 81721.19 60551.44 20657.53 390.54 45.81 75.87 ------------------------------------------------------------------------------------------------------------------------------------ 62 Grnd Mnt 31827.00 11643.28 5998.38 4281.58 9903.76 ------------------------------------------------------------------------------------------------------------------------------------ 63 Oper Bld 353234.70 222502.08 106980.90 22941.97 809.75 ------------------------------------------------------------------------------------------------------------------------------------ 64 Maintnce 296469.53 135684.52 52675.23 30672.15 74087.07 1953.30 4836.86 64 Maintnce 3439.60CR ------------------------------------------------------------------------------------------------------------------------------------ 65 Utility 294923.51 294923.51 ------------------------------------------------------------------------------------------------------------------------------------ 67 Bld P S 3555.75 3555.75 ------------------------------------------------------------------------------------------------------------------------------------ 68 Insuranc 78409.00 78409.00 ------------------------------------------------------------------------------------------------------------------------------------ 72 Info Sys 60953.55 60953.55 ------------------------------------------------------------------------------------------------------------------------------------ 73 Printing 65801.77 65801.77 ------------------------------------------------------------------------------------------------------------------------------------ 75 Motor Po 23940.51 3268.89 27848.33 2025.06 75 Motor Po 9201.77CR ------------------------------------------------------------------------------------------------------------------------------------ 97 TOTALS 1794117.36 422.90 120736.48 630357.66 276937.82 72886.55 690497.21 6620.48 8299.63 12641.37CR

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-98 E.S.D. 114 PROGRAM 98 MATRIX - School Food Services RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 114901.05 58.93 57731.12 32493.77 551.68 23113.40 181.39 770.76 ------------------------------------------------------------------------------------------------------------------------------------ 42 Food 183000.07 157306.55 25693.52 ------------------------------------------------------------------------------------------------------------------------------------ 44 Operatn 208558.14 114296.12 69512.57 16293.84 1866.76 90.27 6498.58 ------------------------------------------------------------------------------------------------------------------------------------ 49 Transfer 4395.20- 49 Transfer 4395.20CR ------------------------------------------------------------------------------------------------------------------------------------ 98 TOTALS 502064.06 58.93 172027.24 102006.34 174152.07 50673.68 271.66 7269.34 4395.20CR

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 18-99 E.S.D. 114 PROGRAM 99 MATRIX - Pupil Transportation RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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 92229.86 59243.73 21645.39 791.19 7569.05 2980.50 ------------------------------------------------------------------------------------------------------------------------------------ 52 Operatn 316624.77 170300.96 91101.91 49123.54 5780.61 317.75 ------------------------------------------------------------------------------------------------------------------------------------ 53 Maintnce 128223.00 44789.03 23838.83 32995.26 22539.12 23.14 4037.62 ------------------------------------------------------------------------------------------------------------------------------------ 56 Insrance 21586.00 21586.00 ------------------------------------------------------------------------------------------------------------------------------------ 59 Transfer 96337.07- 59 Transfer 96337.07CR ------------------------------------------------------------------------------------------------------------------------------------ 99 TOTALS 462326.56 274333.72 136586.13 82909.99 57474.78 340.89 7018.12 96337.07CR

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 19 - Index E.S.D. 114 FISCAL YEAR 2006-2007 RUN: 15:55 NOV 19,'07 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: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM For The Year Ended August 31, 2007 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. 21,675.32 B. Enter the number of learning improvement days provided by the school district to certificated instructional staff in the 2006-07 school year as defined by WAC 392-140-950 through 967. The district's funding for learning improvement days for FY 2006-07 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. The district has implemented the Excess Cost Methodology for Special Education (1077 Method). 1 = YES 2 = NO 3 = District did not offer a Special Education program 1.00 D. 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 E. 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 F. 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: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM and State Recovery Rate For The Year Ended August 31, 2007 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, 2006 through August 31, 2007. 0.00 3. Indirect Rate for State Revenue Recoveries (b/c)(SYSTEM CALCULATED) 0.164 a) Total All Programs (SYSTEM CALCULATED) 12,695,590.44 b) Total Program 97 Districtwide Support (SYSTEM CALCULATED) 1,794,117.36 c) Total All Programs less Program 97 Districtwide Support (a-b) (SYSTEM CALCULATED) 10,901,473.08

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 22 E.S.D. 114 Data Requirements for Calculating Federal Indirect Cost Rate RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM Including Fixed with Carry-Forward (Page 1 of 2) For The Year Ended August 31, 2007 DISTORTING ITEMS 1. Flow-through funds for programs 01-89, 98 and 99. $15,754.99 2. Flow-through funds or contingencies or election expenses or alterations or renovations or fines and penalties charged in Activity 11, Board of Directors. $0.00 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. $4,980.98 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. $13,165.43 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: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM Including Fixed with Carry-Forward (Page 2 of 2) For The Year Ended August 31, 2007 INDIRECT EXPENDITURES 18. Audit costs recorded in Program 97, Activity 11, Board of Directors, and not directly charged to another program. $9,785.86 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. $278.75 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. $213.50 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). $44,944.13 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 2006-2007 RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM Schedule For Determining School District Federal Restricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation for FY 2008-2009 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 10,901,473.08 173,149.53 198,755.06 10,529,568.49 PROGRAM 97 ACTIVITIES 11 Board of Directors 53,171.12 43,106.51 10,064.61 12 Superintendent's Office 280,392.74 2,231.99 278,160.75 13 Business Office 125,083.84 258.87 124,824.97 14 Human Resources 44,419.65 86.29 44,333.36 15 Public Relations 213.50 213.50 25 Pupil Management & Safety 61 Supervision 81,721.19 75.87 81,645.32 62 Grounds Maintenance 31,827.00 4,980.98 26,846.02 63 Operation of Buildings 353,234.70 809.75 352,424.95 64 Maintenance 296,469.53 4,836.86 13,165.43 278,467.24 65 Utilities 294,923.51 294,923.51 67 Bldg. Property Security 3,555.75 3,555.75 68 Insurance 78,409.00 78,409.00 72 Information Systems 60,953.55 16,009.42 44,944.13 73 Printing 65,801.77 65,801.77 74 Warehousing & Distrib. 75 Motor Pool 23,940.51 23,940.51 83 Interest 84 Principal 85 Debt Related Expenditures Total Program 97 1,794,117.36 8,299.63 18,146.41 1,453,548.47 314,122.85 Sub-Total All Programs 12,695,590.44 181,449.16 216,901.47 314,122.85 10,529,568.49 Unallowable Costs 1,453,548.47- 1,453,548.47 Totals 12,695,590.44 181,449.16 216,901.47 314,122.85 11,983,116.96 -------------------------------- FIXED WITH CARRY-FORWARD RESTRICTED INDIRECT RATE CALCULATION -------------------------------- FY 04-05 FY 06-07 1. FY 04-05 INDIRECT EXPENDITURES 361,683.19 6. FY 06-07 INDIRECT EXPENDITURES FROM COLUMN 6 314,122.85 2. FY 04-05 DIRECT EXPENDITURES 9,851,678.23 7. FY 04-05 OVER/UNDER RECOVERY (LINE 3) 85,836.19- 3. FY 04-05 OVER/UNDER RECOVERY (CALCULATED) 85,836.19- 8. FY 06-07 ADJUSTED IND POOL (LINE 6 + LINE 7) 228,286.66 4. FY 04-05 TOTAL POOL (LINE 1 + LINE 3) 275,847.00 5. CALCULATED FY 04-05 RESTRICTED INDIRECT 9. FY 06-07 DIRECT EXPENDITURES FROM COLUMN 7 11,983,116.96 RATE TO BE USED IN FY 06-07 .0280 10. FY 06-07 RESTRICTED INDIRECT RATE (LINE 5) .0280 11. FY 06-07 AMOUNT RECOVERED (LINE 9 * LINE 10) 335,527.27 12. FY 06-07 OVER/UNDER RECOVER(LINE 8 - LINE 11) 107,240.61- 13. FY 06-07 TOTAL POOL (LINE 6 + LINE 12) 206,882.24 14. CALCULATED FY 06-07 RESTRICTED INDIRECT RATE TO BE USED IN FY 08-09 (LINE 13/LINE 9) .0173

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 25 E.S.D. 114 FISCAL YEAR 2006-2007 RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM Schedule For Determining School District Federal Unrestricted Indirect Cost Rate Including Fixed With Carry-Forward Calculation for FY 2008-2009 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 10,901,473.08 173,149.53 198,755.06 10,529,568.49 PROGRAM 97 ACTIVITIES 11 Board of Directors 53,171.12 43,106.51 10,064.61 12 Superintendent's Office 280,392.74 2,231.99 278,160.75 13 Business Office 125,083.84 258.87 124,824.97 14 Human Resources 44,419.65 86.29 44,333.36 15 Public Relations 213.50 213.50 25 Pupil Management & Safety 61 Supervision 81,721.19 75.87 81,645.32 62 Grounds Maintenance 31,827.00 4,980.98 26,846.02 63 Operation of Buildings 353,234.70 809.75 352,424.95 64 Maintenance 296,469.53 4,836.86 13,165.43 278,467.24 65 Utilities 294,923.51 294,923.51 67 Bldg. Property Security 3,555.75 3,555.75 68 Insurance 78,409.00 78,409.00 72 Information Systems 60,953.55 60,953.55 73 Printing 65,801.77 65,801.77 74 Warehousing & Distrib. 75 Motor Pool 23,940.51 23,940.51 83 Interest 84 Principal 85 Debt Related Expenditures Total Program 97 1,794,117.36 8,299.63 18,146.41 43,106.51 1,724,564.81 Sub-Total All Programs 12,695,590.44 181,449.16 216,901.47 1,724,564.81 10,529,568.49 Unallowable Costs 43,106.51- 43,106.51 TOTALS 12,695,590.44 181,449.16 216,901.47 1,724,564.81 10,572,675.00 ------------------------------- FIXED WITH CARRY-FORWARD UNRESTRICTED INDIRECT RATE CALCULATION ------------------------------- FY 04-05 FY 06-07 1. FY 04-05 INDIRECT EXPENDITURES 1,430,708.53 6. FY 06-07 INDIRECT EXPENDITURES FROM COLUMN 6 1,724,564.81 2. FY 04-05 DIRECT EXPENDITURES 8,782,652.89 7. FY 04-05 OVER/UNDER RECOVERY (LINE 3) 122,093.24- 3. FY 04-05 OVER/UNDER RECOVERY (CALCULATED) 122,093.24- 8. FY 06-07 ADJUSTED IND POOL (LINE 6 + LINE 7) 1,602,471.57 4. FY 04-05 TOTAL POOL (LINE 1 + LINE 3) 1,308,615.29 5. CALCULATED FY 04-05 UNRESTRICTED INDIRECT 9. FY 06-07 DIRECT EXPENDITURES FROM COLUMN 7 10,572,675.00 RATE TO BE USED IN FY 06-07 .1490 10. FY 06-07 UNRESTRICTED INDIRECT RATE (LINE 5) .1490 11. FY 06-07 AMOUNT RECOVERED (LINE 9 * LINE 10) 1,575,328.58 12. FY 06-07 OVER/UNDER RECOVER(LINE 8 - LINE 11) 27,142.99 13. FY 06-07 TOTAL POOL (LINE 6 + LINE 12) 1,751,707.80 14. CALCULATED FY 06-07 UNRESTRICTED INDIRECT RATE TO BE USED IN FY 08-09 (LINE 13/LINE 9) .1657

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 26 E.S.D. 114 General Fund RUN: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM Resource To Program Expenditure Report For The Year Ended August 31, 2007 PROGRAM STATE FEDERAL OTHER EXPENDITURES RESOURCES RESOURCES RESOURCES BASIC EDUCATION PROGRAMS 01 Basic Education 6,615,180.66 6,068,037.92 256,164.43 290,978.31 31 Vocational, Basic, State 393,139.35 351,067.54 42,071.81 45 Skills Center, Basic, State 97 Districtwide Support 1,794,117.36 1,537,642.04 27,211.89 229,263.43 TOTAL BASIC EDUCATION PROGRAMS 8,802,437.37 7,956,747.50 283,376.32 562,313.55 OTHER INSTRUCTIONAL PROGRAMS 21 Special Ed., Supplemental, State 738,451.73 662,490.01 21,928.74 54,032.98 24 Special Ed., Supplemental, Federal 295,869.00 295,869.00 26 Special Ed., Institutions, State 29 Special Ed., Other, Federal 16,406.61 16,406.61 38 Vocational, Federal 12,765.00 12,765.00 39 Vocational, Other Categ 46 Skills Centers, Federal 51 Disadvantaged, Federal 368,227.42 368,227.42 52 School Improvement, Federal 120,073.32 120,073.32 53 Migrant, Federal 29,127.00 29,127.00 54 Reading First, Federal 55 Learning Assistance, State 199,306.44 199,306.44 56 State Inst., Centers and Homes 57 State Inst., Neg. & Delinq., Fed 58 Special and Pilot Programs, St. 117,492.55 117,492.55 61 Head Start, Federal 62 Math & Science, Prof. Dev., Fed 63 Promoting Academic Success 28,298.76 28,298.76 64 Limited English Prof., Federal 15,520.15 15,520.15 65 Transitional Bilingual, State 87,854.41 87,854.41 66 Student Achievement, State 430,467.30 430,467.30 67 Indian Education, Federal, JOM 68 Ind. Ed. Fed, ED 33,999.03 33,999.03 69 Compensatory, Other 285,586.99 285,586.99 71 Traffic Safety 73 Summer School 300.00 300.00 74 Highly Capable 12,593.22 12,593.22 76 Targeted Assistance, Federal 78 Youth Training Programs, Federal 79 Instructional Prog, Other 132,159.62 93,022.41 39,137.21 TOTAL OTHER INSTRUCTION PROGRAMS 2,924,498.55 1,824,389.68 1,006,938.68 93,170.19 OTHER PROGRAMS 81 Public Radio/TV 86 Community Schools 88 Day Care 89 Other Community Services 4,263.90 4,263.90 98 School Food Services 502,064.06 36,728.07 328,828.19 136,507.80 99 Pupil Transportation 462,326.56 305,612.71 156,713.85 TOTAL OTHER PROGRAMS 968,654.52 342,340.78 333,092.09 293,221.65 TOTALS 12,695,590.44 10,123,477.96 1,623,407.09 948,705.39

REPORT F196 QUILLAYUTE VALLEY SCHOOL DISTRICT NO. 402 PAGE: 27 - Index E.S.D. 114 FISCAL YEAR 2006-2007 RUN: 15:55 NOV 19,'07 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: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM Fiscal Year 2006-2007 ------------------------------------------------------------------------------------------------------------------------------------ ** 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: 45,444,404.22 ** ------------------------------------------------------------------------------------------------------------------------------------ ********************--GENERAL FUND--****************** INFO 1.584 YOUR DISTRICT HAS PASSED THE PRELIMINARY SPECIAL ED MOE TEST - GOOD JOB INFO 1.586 CURRENT YEAR F-196 AGGREGATE BUDGETED 0.00 ARE < CURRENT F-196 MOE EXPENDITURES 716,522.99 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 1.592 DID DISTRICT RECEIVE TEACHER ASST PG REV? IF SO, PLS ENTER DATA INTO PAGE 20. INFO 1.598 PG 11, BEG OUT DBT,CAP LEASES SEPT 1 234,803.91 NOT = END OUT DBT,CAP LEASES AUG. 31 PYR 24,841.95 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: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM Fiscal Year 2006-2007 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: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM Fiscal Year 2006-2007 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 05-06 FY 06-07 Therefore, this may change the results to the final tests completed after the December ACTUAL ACTUAL adjustments. (A) (B) Preliminary FY 2006-2007 to FY 2005-2006 Aggregate Maintenance of Effort Test 1. Program 21 direct expenditures. $604,509.58 $738,451.73 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 6121 - Medicaid Reimbursements $7,770.72 $21,928.74 4. Equals aggregate special education expenditures for resident special education students. $596,738.86 $716,522.99 5. Preliminary Aggregate Maintenance of Effort Test (4B - 4A). $119,784.13 (A positive amount means the test was passed and a negative amount indicates non-compliance.) Preliminary FY 2006-2007 to FY 2005-2006 Per-Pupil Maintenance of Effort Test 6. Resident special education students (updated by OSPI). 164.63 159.26 7. Expenditures per pupil (line 4/line 6) $3,624.72 $4,499.07 8. Preliminary Per Pupil Maintenance of Effort Test (7B - 7A). $874.35 (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 2006-2007 to FY 2005-2006 Aggregate Maintenance of Effort Test: 9. Resource to program expenditure report Item #2051 for the current year is compared to $24,694.50 $54,032.98 Item #2051 for the prior year. 10. Preliminary Local Aggregate Maintenance of Effort Test (9B minus 9A). $29,338.48 (A positive amount means the test was passed and a negative amount indicates non-compliance.) 11. Expenditures per pupil (line 9/line 6) $150.00 $339.27 12. Preliminary Local Per Pupil Maintenance of Effort Test (11B - 11A). $189.27 (A positive amount means the test was passed and a negative amount indicates non-compliance.) Mid-Year Special Education Maintenance of Effort Warning FY 06-07 FY 07-08 FY 2006-2007 to FY 2007-2008 Aggregate Maintenance of Effort Test: ACTUAL BUDGET 13. Program 21 direct expenditures $738,451.73 $1,001,797.00 Program 21 expenditures must include expenditure amounts related to Revenue 4121 redirected through the apportionment process to another school district or ESD. 14. Minus Revenue 7121 - Payments from other districts $0.00 $0.00 15. Minus revenue 6121 Medicaid Reimbursements. $21,928.74 $12,000.00 16. Equals aggregate special education expenditures for resident special education students. $716,522.99 $989,797.00 17. Aggregate Maintenance of Effort Test (16B - 16A ) (A positive amount means the aggregate $273,274.01 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 0-2 and 3-21. 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 5, 8, 10, *OR* 12 is zero or positive. If *ALL* values on lines 5, 8, 10, *AND* 12 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: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM Fiscal Year 2006-2007 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 2006-07 FY 2005-06 FY 2006-07 FY 2005-06 Total expenditures (plus) 12,695,590.44 10,256,120.83 Public Radio/Television (minus) 0.00 0.00 Total Prog 98 + 502,064.06 468,764.77 Community Schools (minus) 0.00 0.00 Rev 2298(Local) - 136,351.85 128,900.92 Day Care (minus) 0.00 0.00 Rev 4198(State) - 12,274.38 11,458.24 Other Community Services (minus) 4,263.90 4,139.52 Rev 4398(State) - 0.00 School Food Services (minus) 502,064.06 468,764.77 Rev 6198(Fed) - 297,612.20 275,992.89 Debt Service, Interest (minus) 0.00 0.00 Rev 6298(Fed) - 0.00 Debt Service, Principal (minus) 0.00 0.00 Rev 6398(Fed) - 0.00 Debt Service, Debt Related Exp (minus) 0.00 0.00 Rev 6998(Fed) - 28,067.57 26,370.72 Capital Outlay, All Object 9 (minus) 181,449.16 110,503.58 Rev 7198(Other) - 0.00 0.00 Federal, General Purpose Revenue (minus) 273,030.43 223,800.85 Rev 8198(Other) - 0.00 0.00 Federal, Special Purpose Revenue (minus) 1,366,307.88 1,396,288.21 Total Food Service Deficit (plus) 27,758.06 26,042.00 Food Serv Def 27,758.06 26,042.00 Food Services Revenue, Federal (plus) 297,612.20 275,992.89 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) 28,067.57 26,370.72 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) 11,470.01 12,353.10 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) 0.00 7,289.37 Capital Outlay, School Improvement, Federa (plus) 4,698.21 3,242.88 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) 98,368.44 0.00 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) 20,229.94 38,944.60 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) 7,269.34 11,371.50 Total Expenditures for Preliminary Maintenance of Effort = equals 10,863,948.78 8,454,230.96 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: 15:55 NOV 19,'07 COUNTY: 05 CLALLAM Fiscal Year 2006-2007 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 2006-07 FY 2005-06 Program 31, Voc, Basic State + (plus) 393,139.35 385,088.57 Program 38, Vocational, Federal + (plus) 12,765.00 12,577.00 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) 13,122.00 13,017.00 Skills Center Revenue - (minus) 0.00 0.00 Total Expenditures for Preliminary Maintenance of Effort = equals 392,782.35 384,648.57 Col 1 / Col 2 = 1.02 This report is for information only and does not reflect on the financial condition of the district. END OF REPORT -