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May 22, 2019
VIA EMAIL ONLY
Idaho State Board of Education
PO Box 83720 Boise, ID 83720
RE: Forensic Accounting Examination
Mr. Freeman,
Eide Bailly LLP (hereinafter referred to as “our”, “us” or “we”) was engaged by the Idaho State
Board of Education
(the “Board”) on March 20, 2019 to provide
forensic accounting services.
Specifically, we were retained
to perform a
forensic accounting examination of
the Blackfoot
Charter Community Learning Center
(“BCCLC”) and the Idaho
STEM Academy d/b/a Bingham
Academy (“BA”)1.
The scope of the engagement is
limited to employing forensic
accounting methodologies
commonly used during an examination to search for misuse or misappropriation of assets and
cash for the following Charter Schools and time periods and issues:
BCCLC’s overall operating finances for July 1, 2017 through January 31, 2019; and modular
classroom expenses for August 1, 2014 through January 31, 2019.
BA’s overall operating finances for July 1, 2017 through January 31, 2019; and modular
classroom expenses for August 1, 2014 through January 31, 2019.
Embezzlement, commingling of funds between the two schools, and use of school funds
for other enterprises,
including, but not limited to
the daycare operated at the BCCLC
facility.
1 Collectively referred to as the “Charter Schools” within this letter.
2 | P a g e
This letter is to serve as an update regarding the progress of the forensic accounting examination,
procedures performed, and observations
to date. Our fees to date
for this engagement are
approximately $20,000.
I. DOCUMENTS EXAMINED
We performed an onsite examination from Monday, April 22, 2019 through April 24, 2019. The purpose
of the onsite examination was to begin collecting financial records needed for the forensic accounting
examination. We obtained following financial records:
BA financial audits dated June 30, 2017 and June 30, 2018;
BCCLC financial audits dated June 30, 2017 and June 30, 2018;
The following bank and credit card statements:
o
BA Bank of Idaho checking account statements and cancelled checks for account ending
in 0303, July 2013 through February 2018;
o
BA Bank of Idaho money market account statements for account ending in 3604, August
2013 through April 2018;
o BA DL Evans checking account
statements and cancelled checks
for account ending in
0564, February 2018 through January 2019;
o BA DL Evans electronic export
of transactions for account ending
in 5049, July 2017
through January 2019;
o BA DL Evans electronic export
of transactions for account ending
in 0564, July 2017
through January 2019;
o BA DL Evans electronic export
of transactions for account ending
in 0304, July 2017
through January 2019;
o
BA DL Evans money market account statements for account ending in 0304, January 2018
through January 2019;
o
BCCLC Bank of Commerce checking account statements and cancelled checks for account
ending in 8183, July 2017 through December 2017;
o BCCLC Bank of Idaho checking
account statements and cancelled
checks for account
ending in 6871, August 2017 through December 2018;
3 | P a g e
o
BCCLC Bank of Idaho checking account statements for account ending in 6871, August 1,
2018 through October 31, 2018 and February 1 through February 28, 2019;
o BCCLC Bank of
Idaho money market account statements
for account ending in 7085,
August 2017 through March 2018;
o
BCCLC Bank of Idaho savings account statements for account ending in 3470, September
2017 through March 2018;
o
BCCLC DL Evans checking account statements and cancelled checks for account ending in
0939, August 2017 through February 2019;
o
BCCLC DL Evans money market account statements for account ending in 0290, December
2017 through February 2019;
o
BCCLC DL Evans payment history for loan ending in 5461;
o
BCCLC DL Evans payment history for loan ending in 7886;
o
BCCLC DL Evans payment history for loan ending in 8814;
o
BCCLC DL Evans payment history for real estate loan ending in 4826; and
o Various other bank notices (i.e.
payment past due notices, payment
confirmations,
transfer confirmations, etc.) and bank files (i.e. payroll ACH instructions);
Various accounts payable documentation;
Various deposit summaries for BA and BCCLC;
Various district vehicle information;
Various documentation related to reloadable/prepaid credit cards;
Various general ledger electronic exports for BA and BCCLC from June 2013 through January 2019;
and
During our onsite examination, we
had discussions regarding certain
financial activity and
processes/procedures with the following individuals:
Fisk, Kelly Jo – Director of
Operations, Human Resources, Federal
Program Director, Teacher
Evaluations, SPED, CTE
II. OBSERVATIONS TO DATE
As previously mentioned, this letter
is to serve as an update
regarding the progress of the
forensic
accounting examination, procedures performed, and observations to date. We have not completed all
procedures that could be performed based on the scope of the engagement. However, we have been able
to perform certain analyses that provides insight related to the Charter Schools’ financial activity within
the time period designated for
examination. The following sections
address specific areas of
concern
previously identified by the Board.
A. General Ledgers and Bank Records
We obtained and combined several
fiscal year general ledger exports
from July 2013 through
January 2019 for the Charter Schools. Steve Bailey (“Bailey”), the controller, was able to readily
produce this information upon our
request. The combined general ledger
contains 32,228
accounting transactions totaling $130,323,329.94. Workpaper 1 is the combined general ledger
reflecting these transactions for the Charter Schools.
In addition to the general ledgers, we obtained supporting bank records consisting of monthly
statements, cancelled checks, and deposit slips. Bailey was readily able to produce these bank
records from the financial institutions for us. We obtained these records as we typically compare
bank activity (i.e. the source
documents) to general ledger
accounting entries to verify
transactions. We have not performed this analysis to date.
B. Recordkeeping
During our onsite examination, we noted the accounts payable records (e.g. invoices, receipts,
and statements) were somewhat unorganized for the time period subject to our examination.
Bailey indicated to us that
there has been turnover at
the controller/business office manager
position during the time period and that some of the records were located offsite by the former
controller/business office manager until Bailey was hired by the Charter Schools.
5 | P a g e
Due to the organization of the accounts payable records, it would be difficult for us to determine
if all operating expenses have adequate supporting documentation without attempting to locate
support for each expense. We
have not attempted to verify if
each expense has supporting
We identified expenses associated with modular classroom expenses by performing a keyword
search of “modular” within the
description column of the combined
general ledger for the
Charter Schools. Through this
procedure, we identified 32 expenses
totaling $72,869.58
(Workpaper 2). It is
important to note that this
list of modular classroom expenses would be
incomplete if related expenses did
not contain “modular” in the
description column of the
general ledger.
It is our understanding the
Charter Schools purchased 2 modular
units from the Salt Lake
Community College on/or around December 2013 for $2,000. At the same time, Fred Ball (“Ball”),
the Charter Schools superintendent,
personally purchased 2 modular units.
A vendor called
Somewhere in the Middle was paid $12,000 by the Charter Schools for transporting the modular
units. It is our understanding that Ball’s son is associated with Somewhere in the Middle as it was
a musical band he was a
part of at one time. No
supporting invoice for this payment
to
On/or around August 2017, the Charter Schools purchased the 2 modular units Ball personally
purchased. The Charter Schools paid Ball $16,000.
The remaining modular expenses
primarily consist of architect fees,
remodel costs, electrical
work, and utilities.
D. Credit Cards
We obtained monthly statements for prepaid credit cards and other corporate credit cards used
for the Charter Schools. We have performed a cursory review of these available statements but
have not documented each charge
in detail nor have we attempted
to verify supporting
documentation (i.e.
invoices and receipts) exist
to substantiation
the business nature of each
charge. It is important to note that we were able to locate a number of invoices and receipts for
the credit card charges within the accounts payable records.
During our cursory examination of
the available credit card statements, we noted Amazon as
being a vendor frequently used. We requested exports directly from Amazon detailing purchases
made by the Charter Schools through their business accounts with Amazon. Bailey was able to
readily produce the Amazon exports detailing these expenses. Workpaper 3 and 4 reflect these
exports for BCCLC and BA, respectively.
E. Cash Handling
The Charter Schools use deposit summary forms to account for cash receipts from various school
related functions. The deposit summaries contain the date, source of cash receipts, tender type,
deposit totals, and 3 signature lines for sign offs. The form states “[e]ach deposit will be counted
It is our understanding these forms are retained in Charter Schools’ offices as well as a copy that
is made and goes with the physical cash receipts to the Business Manager for recording in the
accounting as well as making the physical deposit. The Business Manager retains a copy of the
deposit summary in their files.
7 | P a g e
We obtained copies of these deposit summaries directly from the Charter Schools’ offices and
the files maintained by the Business Manager. We compared several of these deposit summary
forms as well as traced the
cash receipts to bank deposits
for certain dates. No
significant
concerns have been identified to date with respect to the deposit dates examined by us.
F. Co-Mingling of Funds between the Charter Schools
We identified shared expenses
associated between the Charter
Schools by identifying
disbursements between the Charter
Schools as reflected in the
combined general ledger.
Through this procedure, we identified
72 expenses totaling $801,814.18
(Workpaper 5).
It is important to note that
this list of shared/reimbursed
expenses would be incomplete if
related expenses did not contain “share” or “reimburse”
in the description column of
the general
ledger.
The majority of the shared/reimbursed expenses relate to payroll and other operating expenses.
We have not performed additional analysis of these shared expenses as of the date of this letter.
G. Use of the Charter Schools Funds for Daycare
We identified daycarerelated expenses
associated with the Charter Schools
by performing a
keyword search of “daycare” within the description column of the combined general ledger for
the Charter Schools. Through this
procedure, we identified 21 expenses
totaling $40,984.86
(Workpaper 6). It is important to
note that this list of
daycarerelated expenses would be
incomplete if related expenses did not contain “daycare” in the description column of the general
ledger. We have not performed additional analysis of these daycare expenses as of the date of
this letter.
III. CONCLUSION
The observations provided within this letter are reflective of the information examined, and procedures
performed to date. It
is possible our observations may be different
if we are provided with additional
information and we are requested to perform additional procedures.
As reflected in this letter, the Charter Schools readily produced information at our request. We have not
identified any financial impropriety concerns to date over cash handling and credit card activity.
We did note supporting records, such as invoices and receipts, were somewhat unorganized. Due to the
lack of organization, attempting to account for each invoice or receipt to support operational expenses
We have provided additional information on modular classroom expenses, comingling of funds between
the Charter Schools, and funds
used to support the daycare.
This carvedout information has
been
provided for reporting purposes only at this time as no additional analysis has been performed by us over
these items to date.
Certain names and related information have been included within this letter and accompanying
workpapers without being redacted for
reporting purposes. The Board should
consider
The services provided in this
matter adhere to the applicable
American Institute of Certified
Public
Accountants’ Statement on Standards for Consulting Services and the applicable Certified Fraud Examiner
Doug Cash, MBA, CFE, CFI, CFCI
Senior Manager, Fraud & Forensic Advisory Services
[email protected] 303.586.8504
Workpaper 1
Entity Acct # Acct Name REFR # DATE VENDOR DEBIT AMT CREDIT AMT
ABSOLUTE AMT DESCRIPTION Bingham Academy 230-111100-000-000-0 CASH
IN BANK - ALBERTSON GRANT 12 7/1/2013 **receipt** $148,984.04
$148,984.04 Carryover from 2012 Bingham Academy
230-419200-000-000-0 JA & K ALBERTSON FOUNDATION GRANT 12
7/1/2013 **receipt** $148,984.04 $148,984.04 Carryover from 2012
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 204 7/1/2013 **receipt** $5.72 $5.72 United Way donation
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 566 7/1/2013 **PAYROLL TRANSFER** $52,368.80 $52,368.80 Pyrl
Salary Transfer - 07-2013 Charter Learning Center
100-419900-000-000-0 OTHER LOCAL REVENUE 204 7/1/2013 **receipt**
$5.72 $5.72 United Way donation Charter Learning Center
100-512100-000-000-0 SALARIES - ELEM SCHOOL 566 7/1/2013 **PAYROLL
TRANSFER** $43,589.83 $43,589.83 Pyrl Salary Transfer - 07-2013
Charter Learning Center 100-512103-000-000-0 SUBSTITUTES 566
7/1/2013 **PAYROLL TRANSFER** $205.00 $205.00 Pyrl Salary Transfer
- 07-2013 Charter Learning Center 100-512200-000-000-0 EMPLOYEE
BENEFITS - ELEM SCHOOL 12007 7/1/2013 AFLAC $0.00 ***VOID***
Charter Learning Center 100-512200-000-000-0 EMPLOYEE BENEFITS -
ELEM SCHOOL 12010 7/1/2013 Security Life Insurance Co. $0.00
***VOID*** Charter Learning Center 100-512200-000-000-0 EMPLOYEE
BENEFITS - ELEM SCHOOL 12011 7/1/2013 Ameritas Life Insurance $0.00
***VOID*** Charter Learning Center 100-512200-000-000-0 EMPLOYEE
BENEFITS - ELEM SCHOOL 12012 7/1/2013 HRA VEBA TRUST $0.00
***VOID*** Charter Learning Center 100-512200-000-000-0 EMPLOYEE
BENEFITS - ELEM SCHOOL 12016 7/1/2013 PACIFIC SOURCE HEALTH $0.00
***VOID*** Charter Learning Center 100-512200-000-000-0 EMPLOYEE
BENEFITS - ELEM SCHOOL 12017 7/1/2013 PUBLIC EMPLOYEE RETIREMENT
SYS $0.00 ***VOID*** Charter Learning Center 100-512200-000-000-0
EMPLOYEE BENEFITS - ELEM SCHOOL 12018 7/1/2013 AFLAC $0.00
***VOID*** Charter Learning Center 100-512200-000-000-0 EMPLOYEE
BENEFITS - ELEM SCHOOL 12021 7/1/2013 Security Life Insurance Co.
$326.97 $326.97 Security Life Dental - 07-2013 Charter Learning
Center 100-512200-000-000-0 EMPLOYEE BENEFITS - ELEM SCHOOL 12022
7/1/2013 Ameritas Life Insurance $10.00 $10.00 Administrative Fee
Charter Learning Center 100-512200-000-000-0 EMPLOYEE BENEFITS -
ELEM SCHOOL 12022 7/1/2013 Ameritas Life Insurance $83.60 $83.60
Ameritas Edge Vision - 07-2013 Charter Learning Center
100-512200-000-000-0 EMPLOYEE BENEFITS - ELEM SCHOOL 12023 7/1/2013
AFLAC $562.49 $562.49 Aflac Administration - 07-2013 Charter
Learning Center 100-512200-000-000-0 EMPLOYEE BENEFITS - ELEM
SCHOOL 12024 7/1/2013 HRA VEBA TRUST $2,747.67 $2,747.67 HRA VEBA
TRUST EMPLER - 07-2013 Charter Learning Center 100-512200-000-000-0
EMPLOYEE BENEFITS - ELEM SCHOOL 12028 7/1/2013 PACIFIC SOURCE
HEALTH $1,829.27 $1,829.27 pacific source health - 07-2013 Charter
Learning Center 100-512200-000-000-0 EMPLOYEE BENEFITS - ELEM
SCHOOL 12029 7/1/2013 PUBLIC EMPLOYEE RETIREMENT SYS $5,401.29
$5,401.29 EMPLOYER SHARE PERSI - 07-2013 Charter Learning Center
100-512200-000-000-0 EMPLOYEE BENEFITS - ELEM SCHOOL 12030 7/1/2013
BLACKFOOT CHARTER SCHOOL $3,117.04 $3,117.04 EMPLOYER SHARE M/C -
07-2013 Charter Learning Center 100-512203-000-000-0 SUBSTITUTE
BENEFITS 12008 7/1/2013 BLACKFOOT CHARTER SCHOOL $0.00 ***VOID***
Charter Learning Center 100-512203-000-000-0 SUBSTITUTE BENEFITS
12019 7/1/2013 BLACKFOOT CHARTER SCHOOL $0.00 ***VOID*** Charter
Learning Center 100-512203-000-000-0 SUBSTITUTE BENEFITS 12030
7/1/2013 BLACKFOOT CHARTER SCHOOL $15.69 $15.69 EMPLOYER SHARE FICA
- 07-2013 Charter Learning Center 100-641100-000-000-0 SALARIES -
SCHOOL ADMINISTRATION 566 7/1/2013 **PAYROLL TRANSFER** $5,175.00
$5,175.00 Pyrl Salary Transfer - 07-2013 Charter Learning Center
100-641200-000-000-0 BENEFITS - SCHOOL ADMINISTRATION 12021
7/1/2013 Security Life Insurance Co. $39.60 $39.60 Security Life
Dental - 07-2013 Charter Learning Center 100-641200-000-000-0
BENEFITS - SCHOOL ADMINISTRATION 12022 7/1/2013 Ameritas Life
Insurance $17.70 $17.70 Ameritas Vision - 07-2013 Charter Learning
Center 100-641200-000-000-0 BENEFITS - SCHOOL ADMINISTRATION 12023
7/1/2013 AFLAC $173.53 $173.53 Aflac Administration - 07-2013
Charter Learning Center 100-641200-000-000-0 BENEFITS - SCHOOL
ADMINISTRATION 12028 7/1/2013 PACIFIC SOURCE HEALTH $169.17 $169.17
pacific source health - 07-2013 Charter Learning Center
100-641200-000-000-0 BENEFITS - SCHOOL ADMINISTRATION 12029
7/1/2013 PUBLIC EMPLOYEE RETIREMENT SYS $645.84 $645.84 EMPLOYER
SHARE PERSI - 07-2013 Charter Learning Center 100-641200-000-000-0
BENEFITS - SCHOOL ADMINISTRATION 12030 7/1/2013 BLACKFOOT CHARTER
SCHOOL $361.26 $361.26 EMPLOYER SHARE FICA - 07-2013 Charter
Learning Center 100-641300-000-000-0 TRAVEL/PURCHASED SERVICES-SCH
ADM 12013 7/1/2013 IDAHO BUSINESS SYSTEMS $0.00 ***VOID*** Charter
Learning Center 100-641300-000-000-0 TRAVEL/PURCHASED SERVICES-SCH
ADM 12025 7/1/2013 IDAHO BUSINESS SYSTEMS $98.94 $98.94 Copy
Machine Overage Charter Learning Center 100-641300-000-000-0
TRAVEL/PURCHASED SERVICES-SCH ADM 12025 7/1/2013 IDAHO BUSINESS
SYSTEMS $195.00 $195.00 Copy Machine Maintenance & Overage
Charter Learning Center 100-651100-000-000-0 SALARIES - BUSINESS
OPERATIONS 566 7/1/2013 **PAYROLL TRANSFER** $1,648.97 $1,648.97
Pyrl Salary Transfer - 07-2013 Charter Learning Center
100-651200-000-000-0 BENFITS - BUSINESS OPERATIONS 12022 7/1/2013
Ameritas Life Insurance $17.70 $17.70 Ameritas Edge Vision Charter
Learning Center 100-651200-000-000-0 BENFITS - BUSINESS OPERATIONS
12030 7/1/2013 BLACKFOOT CHARTER SCHOOL $126.15 $126.15 FICA
BUSINESS OPER - 07-2013 Charter Learning Center
100-661100-000-000-0 SALARIES - BUILDING CARE 566 7/1/2013
**PAYROLL TRANSFER** $1,750.00 $1,750.00 Pyrl Salary Transfer -
07-2013 Charter Learning Center 100-661200-000-000-0 BENEFITS -
BUILDING CARE 12021 7/1/2013 Security Life Insurance Co. $19.62
$19.62 Security Life Dental - 07-2013 Charter Learning Center
100-661200-000-000-0 BENEFITS - BUILDING CARE 12022 7/1/2013
Ameritas Life Insurance $11.90 $11.90 Ameritas Edge Vision -
07-2013 Charter Learning Center 100-661200-000-000-0 BENEFITS -
BUILDING CARE 12024 7/1/2013 HRA VEBA TRUST $223.22 $223.22 HRA
VEBA TRUST EMPLER - 07-2013 Charter Learning Center
100-661200-000-000-0 BENEFITS - BUILDING CARE 12028 7/1/2013
PACIFIC SOURCE HEALTH $115.26 $115.26 pacific source health -
07-2013 Charter Learning Center 100-661200-000-000-0 BENEFITS -
BUILDING CARE 12029 7/1/2013 PUBLIC EMPLOYEE RETIREMENT SYS $218.40
$218.40 RETIREMENT SICK LEAV - 07-2013 Charter Learning Center
100-661200-000-000-0 BENEFITS - BUILDING CARE 12030 7/1/2013
BLACKFOOT CHARTER SCHOOL $133.88 $133.88 EMPLOYER SHARE FICA -
07-2013 Charter Learning Center 100-661300-000-000-0 PURCHASED
SERVICE - BUILDING CARE 12015 7/1/2013 JOHN BALL (P) $0.00
***VOID*** Charter Learning Center 100-661300-000-000-0 PURCHASED
SERVICE - BUILDING CARE 12027 7/1/2013 JOHN BALL (P) $404.25
$404.25 June Maintenance Expenses Charter Learning Center
100-664300-000-000-0 PURCHASE SERVICE - BUILDINGS 12014 7/1/2013
INTERMOUNTAIN GAS $0.00 ***VOID*** Charter Learning Center
100-664300-000-000-0 PURCHASE SERVICE - BUILDINGS 12026 7/1/2013
INTERMOUNTAIN GAS $5.77 $5.77 Monthly Gas Bill Charter Learning
Center 100-664300-000-000-0 PURCHASE SERVICE - BUILDINGS 12026
7/1/2013 INTERMOUNTAIN GAS $31.72 $31.72 Monthly Gas Bill Charter
Learning Center 100-664400-000-000-0 SUPPLIES - BUILDING 12009
7/1/2013 ELECTRICAL WHOLESALE $0.00 ***VOID*** Charter Learning
Center 100-664400-000-000-0 SUPPLIES - BUILDING 12020 7/1/2013
ELECTRICAL WHOLESALE $64.22 $64.22 Work on Computer Lab
Modification Bingham Academy 230-111100-000-000-0 CASH IN BANK -
ALBERTSON GRANT 119 7/2/2013 HOFFMAN CONCRETE LLC $5,538.50
$5,538.50 Concrete Work Bus Shop Bingham Academy
230-515600-000-000-0 Building Costs-Albertson s Grant 119 7/2/2013
HOFFMAN CONCRETE LLC $5,538.50 $5,538.50 Concrete Work Bus Shop
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 576 7/2/2013 **JOURNAL ENTRY** $941.39 $941.39 Bank Loan
Payment Charter Learning Center 100-911600-000-000-0 DEBT SERVICE
PRINCIPAL 576 7/2/2013 **JOURNAL ENTRY** $941.39 $941.39 Bank Loan
Payment
Bingham Academy and Blackfoot Community Charter Learning Center
Combined Detail G/Ls
July 2013 - January 2019
Page 1 of 550
Workpaper 1
Entity Acct # Acct Name REFR # DATE VENDOR DEBIT AMT CREDIT AMT
ABSOLUTE AMT DESCRIPTION
Bingham Academy 230-111100-000-000-0 CASH IN BANK - ALBERTSON GRANT
118 7/3/2013 HOFFMAN CONCRETE LLC $4,611.50 $4,611.50 Concrete for
Bus Shop Bingham Academy 230-515600-000-000-0 Building
Costs-Albertson s Grant 118 7/3/2013 HOFFMAN CONCRETE LLC $4,611.50
$4,611.50 Concrete for Bus Shop Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12007 7/5/2013
AFLAC $0.00 ***VOID*** Charter Learning Center 100-111100-000-000-0
CASH IN BANK - GENERAL FUND 12008 7/5/2013 BLACKFOOT CHARTER SCHOOL
$0.00 ***VOID*** Charter Learning Center 100-111100-000-000-0 CASH
IN BANK - GENERAL FUND 12009 7/5/2013 ELECTRICAL WHOLESALE $0.00
***VOID*** Charter Learning Center 100-111100-000-000-0 CASH IN
BANK - GENERAL FUND 12010 7/5/2013 Security Life Insurance Co.
$0.00 ***VOID*** Charter Learning Center 100-111100-000-000-0 CASH
IN BANK - GENERAL FUND 12011 7/5/2013 Ameritas Life Insurance $0.00
***VOID*** Charter Learning Center 100-111100-000-000-0 CASH IN
BANK - GENERAL FUND 12012 7/5/2013 HRA VEBA TRUST $0.00 ***VOID***
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 12013 7/5/2013 IDAHO BUSINESS SYSTEMS $0.00 ***VOID*** Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
12014 7/5/2013 INTERMOUNTAIN GAS $0.00 ***VOID*** Charter Learning
Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12015
7/5/2013 JOHN BALL (P) $0.00 ***VOID*** Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12016 7/5/2013
PACIFIC SOURCE HEALTH $0.00 ***VOID*** Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12017 7/5/2013
PUBLIC EMPLOYEE RETIREMENT SYS $0.00 ***VOID*** Charter Learning
Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12018
7/5/2013 AFLAC $0.00 ***VOID*** Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12019 7/5/2013
BLACKFOOT CHARTER SCHOOL $0.00 ***VOID*** Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12020 7/5/2013
ELECTRICAL WHOLESALE $64.22 $64.22 Work on Computer Lab
Modification Charter Learning Center 100-111100-000-000-0 CASH IN
BANK - GENERAL FUND 12021 7/5/2013 Security Life Insurance Co.
$326.97 $326.97 Security Life Dental - 07-2013 Charter Learning
Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12021
7/5/2013 Security Life Insurance Co. $39.60 $39.60 Security Life
Dental - 07-2013 Charter Learning Center 100-111100-000-000-0 CASH
IN BANK - GENERAL FUND 12021 7/5/2013 Security Life Insurance Co.
$19.62 $19.62 Security Life Dental - 07-2013 Charter Learning
Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12022
7/5/2013 Ameritas Life Insurance $83.60 $83.60 Ameritas Edge Vision
- 07-2013 Charter Learning Center 100-111100-000-000-0 CASH IN BANK
- GENERAL FUND 12022 7/5/2013 Ameritas Life Insurance $17.70 $17.70
Ameritas Vision - 07-2013 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12022 7/5/2013
Ameritas Life Insurance $11.90 $11.90 Ameritas Edge Vision -
07-2013 Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 12022 7/5/2013 Ameritas Life Insurance $17.70 $17.70
Ameritas Edge Vision Charter Learning Center 100-111100-000-000-0
CASH IN BANK - GENERAL FUND 12022 7/5/2013 Ameritas Life Insurance
$10.00 $10.00 Administrative Fee Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12023 7/5/2013
AFLAC $562.49 $562.49 Aflac Administration - 07-2013 Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
12023 7/5/2013 AFLAC $173.53 $173.53 Aflac Administration - 07-2013
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 12024 7/5/2013 HRA VEBA TRUST $2,747.67 $2,747.67 HRA VEBA
TRUST EMPLER - 07-2013 Charter Learning Center 100-111100-000-000-0
CASH IN BANK - GENERAL FUND 12024 7/5/2013 HRA VEBA TRUST $223.22
$223.22 HRA VEBA TRUST EMPLER - 07-2013 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12025 7/5/2013
IDAHO BUSINESS SYSTEMS $195.00 $195.00 Copy Machine Maintenance
& Overage Charter Learning Center 100-111100-000-000-0 CASH IN
BANK - GENERAL FUND 12025 7/5/2013 IDAHO BUSINESS SYSTEMS $98.94
$98.94 Copy Machine Overage Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12026 7/5/2013
INTERMOUNTAIN GAS $31.72 $31.72 Monthly Gas Bill Charter Learning
Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12026
7/5/2013 INTERMOUNTAIN GAS $5.77 $5.77 Monthly Gas Bill Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
12027 7/5/2013 JOHN BALL (P) $404.25 $404.25 June Maintenance
Expenses Charter Learning Center 100-111100-000-000-0 CASH IN BANK
- GENERAL FUND 12028 7/5/2013 PACIFIC SOURCE HEALTH $1,829.27
$1,829.27 pacific source health - 07-2013 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12028 7/5/2013
PACIFIC SOURCE HEALTH $169.17 $169.17 pacific source health -
07-2013 Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 12028 7/5/2013 PACIFIC SOURCE HEALTH $115.26 $115.26
pacific source health - 07-2013 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12029 7/5/2013
PUBLIC EMPLOYEE RETIREMENT SYS $5,401.29 $5,401.29 EMPLOYER SHARE
PERSI - 07-2013 Charter Learning Center 100-111100-000-000-0 CASH
IN BANK - GENERAL FUND 12029 7/5/2013 PUBLIC EMPLOYEE RETIREMENT
SYS $645.84 $645.84 EMPLOYER SHARE PERSI - 07-2013 Charter Learning
Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12029
7/5/2013 PUBLIC EMPLOYEE RETIREMENT SYS $218.40 $218.40 RETIREMENT
SICK LEAV - 07-2013 Charter Learning Center 100-111100-000-000-0
CASH IN BANK - GENERAL FUND 12030 7/5/2013 BLACKFOOT CHARTER SCHOOL
$15.69 $15.69 EMPLOYER SHARE FICA - 07-2013 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12030 7/5/2013
BLACKFOOT CHARTER SCHOOL $361.26 $361.26 EMPLOYER SHARE FICA -
07-2013 Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 12030 7/5/2013 BLACKFOOT CHARTER SCHOOL $133.88
$133.88 EMPLOYER SHARE FICA - 07-2013 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12030 7/5/2013
BLACKFOOT CHARTER SCHOOL $126.15 $126.15 FICA BUSINESS OPER -
07-2013 Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 12030 7/5/2013 BLACKFOOT CHARTER SCHOOL $3,117.04
$3,117.04 EMPLOYER SHARE M/C - 07-2013 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12031 7/8/2013
JOHN BALL (R) $586.22 $586.22 Shelving supplies Library remodel
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 12031 7/8/2013 JOHN BALL (R) $40.46 $40.46 Paint for Library
Remodel Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 12031 7/8/2013 JOHN BALL (R) $21.46 $21.46 Paint and
Thinner library remodel Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12031 7/8/2013
JOHN BALL (R) $7.56 $7.56 Blackfoot Paint and Glass Supplies
Charter Learning Center 100-213500-000-000-0 Library Revenue 12031
7/8/2013 JOHN BALL (R) $586.22 $586.22 Shelving supplies Library
remodel Charter Learning Center 100-213500-000-000-0 Library
Revenue 12031 7/8/2013 JOHN BALL (R) $40.46 $40.46 Paint for
Library Remodel Charter Learning Center 100-213500-000-000-0
Library Revenue 12031 7/8/2013 JOHN BALL (R) $21.46 $21.46 Paint
and Thinner library remodel Charter Learning Center
100-213500-000-000-0 Library Revenue 12031 7/8/2013 JOHN BALL (R)
$7.56 $7.56 Blackfoot Paint and Glass Supplies Charter Learning
Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND 202
7/15/2013 **receipt** $934.50 $934.50 E-Rate Refunds Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
202 7/15/2013 **receipt** $1,579.50 $1,579.50 ICRMP Refund Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
573 7/15/2013 **JOURNAL ENTRY** $2,626.00 $2,626.00 USDA Loan
Payment Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 574 7/15/2013 **JOURNAL ENTRY** $2,032.69 $2,032.69
Bank of Idaho Loan Charter Learning Center 100-111100-000-000-0
CASH IN BANK - GENERAL FUND 575 7/15/2013 **JOURNAL ENTRY** $500.00
$500.00 Transfer to Debit Card Account Charter Learning Center
100-111200-000-000-0 Debit Card Account 575 7/15/2013 **JOURNAL
ENTRY** $500.00 $500.00 Transfer to Debit Card Account Charter
Learning Center 100-111200-000-000-0 Debit Card Account 577
7/15/2013 **JOURNAL ENTRY** $503.00 $503.00 Transfer to Credit
Card
Page 2 of 550
Workpaper 1
Entity Acct # Acct Name REFR # DATE VENDOR DEBIT AMT CREDIT AMT
ABSOLUTE AMT DESCRIPTION
Charter Learning Center 100-213450-000-000-0 Student Supply Fee 577
7/15/2013 **JOURNAL ENTRY** $503.00 $503.00 Transfer to Credit Card
Charter Learning Center 100-641700-000-000-0 PROPERTY/LIABILITY
INSURANCE 202 7/15/2013 **receipt** $1,579.50 $1,579.50 ICRMP
Refund Charter Learning Center 100-664310-000-000-0 PURCHASE
SERVICE - UTILITIES East 202 7/15/2013 **receipt** $934.50 $934.50
E-Rate Refunds Charter Learning Center 100-911600-000-000-0 DEBT
SERVICE PRINCIPAL 573 7/15/2013 **JOURNAL ENTRY** $2,626.00
$2,626.00 USDA Loan Payment Charter Learning Center
100-911600-000-000-0 DEBT SERVICE PRINCIPAL 574 7/15/2013 **JOURNAL
ENTRY** $2,032.69 $2,032.69 Bank of Idaho Loan Charter Learning
Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND 199
7/16/2013 **receipt** $55.00 $55.00 July 15 Final Payment from
State Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 199 7/16/2013 **receipt** $74.71 $74.71 Final 2012
Payment July 15 Charter Learning Center 100-111100-000-000-0 CASH
IN BANK - GENERAL FUND 199 7/16/2013 **receipt** $10,825.71
$10,825.71 Final State Payment July 15 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 199 7/16/2013
**receipt** $5,497.66 $5,497.66 Except Contracts Tuition Equilave
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 203 7/16/2013 **receipt** $69.36 $69.36 United Way Donation
Charter Learning Center 100-419900-000-000-0 OTHER LOCAL REVENUE
203 7/16/2013 **receipt** $69.36 $69.36 United Way Donation Charter
Learning Center 100-431100-000-000-0 BASE STATE SUPPORT PROGRAM 199
7/16/2013 **receipt** $10,825.71 $10,825.71 Final State Payment
July 15 Charter Learning Center 100-431200-000-000-0 TRANSPORTATION
SUPPORT 199 7/16/2013 **receipt** $55.00 $55.00 July 15 Final
Payment from State Charter Learning Center 100-431800-000-000-0
STATE BENEFIT APPORTIONMENT 199 7/16/2013 **receipt** $74.71 $74.71
Final 2012 Payment July 15 Charter Learning Center
100-431900-000-000-0 OTHER STATE REVENUE 199 7/16/2013 **receipt**
$5,497.66 $5,497.66 Except Contracts Tuition Equilave Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
594 7/17/2013 **JOURNAL ENTRY** $178.43 $178.43 Payment of Federal
Taxes Charter Learning Center 100-512200-000-000-0 EMPLOYEE
BENEFITS - ELEM SCHOOL 594 7/17/2013 **JOURNAL ENTRY** $178.43
$178.43 Payment of Federal Taxes Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12032 7/22/2013
BLACKFOOT PAINT AND GLASS $30.15 $30.15 Paint Putty knife Joint
Compound Charter Learning Center 100-111100-000-000-0 CASH IN BANK
- GENERAL FUND 12033 7/22/2013 CENTURY LINK $130.64 $130.64 Monthly
Telephone bill Charter Learning Center 100-111100-000-000-0 CASH IN
BANK - GENERAL FUND 12034 7/22/2013 CITY OF BLACKFOOT $197.40
$197.40 Monthly Water bill Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12034 7/22/2013
CITY OF BLACKFOOT $236.49 $236.49 Monthly Water Bill Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
12035 7/22/2013 IDAHO POWER $437.97 $437.97 Monthly Utility Bill
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 12036 7/22/2013 INTERMOUNTAIN GAS $10.96 $10.96 Monthly Gas
bill Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 12036 7/22/2013 INTERMOUNTAIN GAS $2.06 $2.06 Monthly
Gas Bill Charter Learning Center 100-111100-000-000-0 CASH IN BANK
- GENERAL FUND 12037 7/22/2013 JOHN BALL (R) $39.98 $39.98 Drive
Sprinkler for Lawn Irrigatio Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12038 7/22/2013
THE UPS STORE $103.72 $103.72 Postage Expense Charter Learning
Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12039
7/22/2013 QUEST CPAs P.C. $1,540.00 $1,540.00 Audit 2nd payment
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 12040 7/22/2013 Sarah Turner $171.19 $171.19 Math curriculum
Charter Learning Center 100-512450-000-000-0 ELEMENTARY CURRICULUM
SUPPLIES 12040 7/22/2013 Sarah Turner $171.19 $171.19 Math
curriculum Charter Learning Center 100-641300-000-000-0
TRAVEL/PURCHASED SERVICES-SCH ADM 12038 7/22/2013 THE UPS STORE
$103.72 $103.72 Postage Expense Charter Learning Center
100-651300-000-000-0 PURCHASED SERVICE - BUSINESS OPN 12039
7/22/2013 QUEST CPAs P.C. $1,540.00 $1,540.00 Audit 2nd payment
Charter Learning Center 100-661400-000-000-0 SUPPLIES - BUILDING
CARE 12032 7/22/2013 BLACKFOOT PAINT AND GLASS $30.15 $30.15 Paint
Putty knife Joint Compound Charter Learning Center
100-664300-000-000-0 PURCHASE SERVICE - BUILDINGS 12036 7/22/2013
INTERMOUNTAIN GAS $10.96 $10.96 Monthly Gas bill Charter Learning
Center 100-664300-000-000-0 PURCHASE SERVICE - BUILDINGS 12036
7/22/2013 INTERMOUNTAIN GAS $2.06 $2.06 Monthly Gas Bill Charter
Learning Center 100-664310-000-000-0 PURCHASE SERVICE - UTILITIES
East 12033 7/22/2013 CENTURY LINK $130.64 $130.64 Monthly Telephone
bill Charter Learning Center 100-664310-000-000-0 PURCHASE SERVICE
- UTILITIES East 12034 7/22/2013 CITY OF BLACKFOOT $197.40 $197.40
Monthly Water bill Charter Learning Center 100-664310-000-000-0
PURCHASE SERVICE - UTILITIES East 12034 7/22/2013 CITY OF BLACKFOOT
$236.49 $236.49 Monthly Water Bill Charter Learning Center
100-664310-000-000-0 PURCHASE SERVICE - UTILITIES East 12035
7/22/2013 IDAHO POWER $437.97 $437.97 Monthly Utility Bill Charter
Learning Center 100-665400-000-000-0 Maintenance - Grounds Supplies
12037 7/22/2013 JOHN BALL (R) $39.98 $39.98 Drive Sprinkler for
Lawn Irrigatio Bingham Academy 230-111100-000-000-0 CASH IN BANK -
ALBERTSON GRANT 120 7/24/2013 O Connell Steel Buildings $2,397.00
$2,397.00 Bus Shop Materials Bingham Academy 230-515600-000-000-0
Building Costs-Albertson s Grant 120 7/24/2013 O Connell Steel
Buildings $2,397.00 $2,397.00 Bus Shop Materials Charter Learning
Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12041
7/29/2013 Edmentum $0.00 ** VOID ** Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12042 7/29/2013
Interactive Educational Serv. $0.00 ** VOID ** Charter Learning
Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12043
7/29/2013 Edmentum $1,583.00 $1,583.00 Reading Eggs Program Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
12044 7/29/2013 Interactive Educational Serv. $120.69 $120.69
E-Mail Hosting Services Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12045 7/29/2013
Edmentum $2,601.00 $2,601.00 Grade School Comp Package Payment
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 12046 7/29/2013 Interactive Educational Serv. $587.00 $587.00
Web Hosting services Charter Learning Center 100-111100-000-000-0
CASH IN BANK - GENERAL FUND 12047 7/29/2013 DIANE DODDS $87.63
$87.63 Curriculum Supplies for Grade Scho Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12049 7/29/2013
JOHN BALL (P) $677.25 $677.25 Maintenance Hours for July 2013
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 12050 7/29/2013 Jotien Adams $53.68 $53.68 Curriculum Supplies
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 12051 7/29/2013 Tonya Houston $170.00 $170.00 Arave Check paid
to Tonya Charter Learning Center 100-111100-000-000-0 CASH IN BANK
- GENERAL FUND 12051 7/29/2013 Tonya Houston $300.00 $300.00
Scholarship Funds From PAC Charter Learning Center
100-213200-000-000-0 Elementary Fundraising (PAC) 12051 7/29/2013
Tonya Houston $300.00 $300.00 Scholarship Funds From PAC Charter
Learning Center 100-419900-000-000-0 OTHER LOCAL REVENUE 12051
7/29/2013 Tonya Houston $170.00 $170.00 Arave Check paid to Tonya
Charter Learning Center 100-512300-000-000-0 TRAVEL/PURCHASED
SERVICE-ELEM 12042 7/29/2013 Interactive Educational Serv. $0.00 **
VOID ** Charter Learning Center 100-512450-000-000-0 ELEMENTARY
CURRICULUM SUPPLIES 12041 7/29/2013 Edmentum $0.00 ** VOID **
Charter Learning Center 100-512450-000-000-0 ELEMENTARY CURRICULUM
SUPPLIES 12047 7/29/2013 DIANE DODDS $87.63 $87.63 Curriculum
Supplies for Grade Scho Charter Learning Center
100-512450-000-000-0 ELEMENTARY CURRICULUM SUPPLIES 12050 7/29/2013
Jotien Adams $53.68 $53.68 Curriculum Supplies Charter Learning
Center 100-512500-000-000-0 EQUIPMENT - ELEMENTARY SCHOOL 12043
7/29/2013 Edmentum $1,583.00 $1,583.00 Reading Eggs Program
Page 3 of 550
Workpaper 1
Entity Acct # Acct Name REFR # DATE VENDOR DEBIT AMT CREDIT AMT
ABSOLUTE AMT DESCRIPTION
Charter Learning Center 100-512500-000-000-0 EQUIPMENT - ELEMENTARY
SCHOOL 12045 7/29/2013 Edmentum $2,601.00 $2,601.00 Grade School
Comp Package Payment Charter Learning Center 271-111100-000-000-0
CASH IN BANK TITLE II-A 12048 7/29/2013 FRED BALL $213.91 $213.91
Meals for Las Vgas Conference Charter Learning Center
271-111100-000-000-0 CASH IN BANK TITLE II-A 12048 7/29/2013 FRED
BALL $55.99 $55.99 Airfare To Las Vegas One Way Charter Learning
Center 100-641350-000-000-0 PURCHASE SERVICES IT SUPPORT 12044
7/29/2013 Interactive Educational Serv. $120.69 $120.69 E-Mail
Hosting Services Charter Learning Center 100-641350-000-000-0
PURCHASE SERVICES IT SUPPORT 12046 7/29/2013 Interactive
Educational Serv. $587.00 $587.00 Web Hosting services Charter
Learning Center 100-661300-000-000-0 PURCHASED SERVICE - BUILDING
CARE 12049 7/29/2013 JOHN BALL (P) $677.25 $677.25 Maintenance
Hours for July 2013 Charter Learning Center 271-111100-000-000-0
CASH IN BANK TITLE II-A 12048 7/29/2013 FRED BALL $274.50 $274.50
One Way Mileage Expenses Travel Charter Learning Center
271-111100-000-000-0 CASH IN BANK TITLE II-A 12047 7/29/2013 DIANE
DODDS $1,296.96 $1,296.96 Motel Expenses Las Vegas conferenc
Charter Learning Center 271-111100-000-000-0 CASH IN BANK TITLE
II-A 12047 7/29/2013 DIANE DODDS $52.89 $52.89 meals for Las Vegas
Conference Charter Learning Center 271-111100-000-000-0 CASH IN
BANK TITLE II-A 12047 7/29/2013 DIANE DODDS $114.47 $114.47 Fuel
for Automobile One Way Charter Learning Center 271-111100-000-000-0
CASH IN BANK TITLE II-A 12050 7/29/2013 Jotien Adams $30.40 $30.40
Meals for Teacher Development C Charter Learning Center
271-111100-000-000-0 CASH IN BANK TITLE II-A 12050 7/29/2013 Jotien
Adams $111.98 $111.98 Airfare for Las Vegas Conference Charter
Learning Center 271-512380-000-000-0 Travel Expenses Title IIA
12047 7/29/2013 DIANE DODDS $1,296.96 $1,296.96 Motel Expenses Las
Vegas conferenc Charter Learning Center 271-512380-000-000-0 Travel
Expenses Title IIA 12047 7/29/2013 DIANE DODDS $52.89 $52.89 meals
for Las Vegas Conference Charter Learning Center
271-512380-000-000-0 Travel Expenses Title IIA 12047 7/29/2013
DIANE DODDS $114.47 $114.47 Fuel for Automobile One Way Charter
Learning Center 271-512380-000-000-0 Travel Expenses Title IIA
12050 7/29/2013 Jotien Adams $30.40 $30.40 Meals for Teacher
Development C Charter Learning Center 271-512380-000-000-0 Travel
Expenses Title IIA 12050 7/29/2013 Jotien Adams $111.98 $111.98
Airfare for Las Vegas Conference Charter Learning Center
271-512380-000-000-0 Travel Expenses Title IIA 12048 7/29/2013 FRED
BALL $213.91 $213.91 Meals for Las Vgas Conference Charter Learning
Center 271-512380-000-000-0 Travel Expenses Title IIA 12048
7/29/2013 FRED BALL $55.99 $55.99 Airfare To Las Vegas One Way
Charter Learning Center 271-512380-000-000-0 Travel Expenses Title
IIA 12048 7/29/2013 FRED BALL $274.50 $274.50 One Way Mileage
Expenses Travel Charter Learning Center 100-111200-000-000-0 Debit
Card Account 578 7/30/2013 **JOURNAL ENTRY** $21.17 $21.17 New
mouse for Mini-Mac Charter Learning Center 100-651400-000-000-0
SUPPLIES - BUSINESS OPERATION 578 7/30/2013 **JOURNAL ENTRY**
$21.17 $21.17 New mouse for Mini-Mac Bingham Academy
100-320200-000-000-0 FUND BALANCE - GENERAL FUND 0 7/31/2013 **
Auto Entry ** $0.00 FINANCIAL RPT-07/31/13 Bingham Academy
230-320200-000-000-0 FUND BALANCE 0 7/31/2013 ** Auto Entry **
$136,437.04 $136,437.04 FINANCIAL RPT-07/31/13 Bingham Academy
245-320200-000-000-0 FUND BALANCE 0 7/31/2013 ** Auto Entry **
$0.00 FINANCIAL RPT-07/31/13 Bingham Academy 251-320200-000-000-0
FUND BALANCE 0 7/31/2013 ** Auto Entry ** $0.00 FINANCIAL
RPT-07/31/13 Bingham Academy 257-320100-000-000-0 FUND BALANCE -
IDEA PART B 0 7/31/2013 ** Auto Entry ** $0.00 FINANCIAL
RPT-07/31/13 Bingham Academy 262-320100-000-000-0 FUND BALANCE -
RURAL GRANT 0 7/31/2013 ** Auto Entry ** $0.00 FINANCIAL
RPT-07/31/13 Bingham Academy 271-320100-000-000-0 FUND BALANCE 0
7/31/2013 ** Auto Entry ** $0.00 FINANCIAL RPT-07/31/13 Bingham
Academy 288-320100-000-000-0 Fund Balance-CSP Grant 0 7/31/2013 **
Auto Entry ** $0.00 FINANCIAL RPT-07/31/13 Bingham Academy
298-320200-000-000-0 FUND BALANCE 0 7/31/2013 ** Auto Entry **
$0.00 FINANCIAL RPT-07/31/13 Bingham Academy 420-320200-000-000-0
FUND BALANCE 0 7/31/2013 ** Auto Entry ** $0.00 FINANCIAL
RPT-07/31/13 Charter Learning Center 100-111100-000-000-0 CASH IN
BANK - GENERAL FUND 581 7/31/2013 **PAYROLL TRANSFER** $5.00 $5.00
ACH Deposit Fee Charter Learning Center 100-111100-000-000-0 CASH
IN BANK - GENERAL FUND 601 7/31/2013 **JOURNAL ENTRY** $0.11 $0.11
Interest Earned from MMDA Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 951 7/31/2013
**PAYROLL TRANSFER** $52,368.80 $52,368.80 Pyrll Salary Trans July
2013 Dupli Charter Learning Center 100-320200-000-000-0 FUND
BALANCE - GENERAL FUND 0 7/31/2013 ** Auto Entry ** $119,098.66
$119,098.66 FINANCIAL RPT-07/31/13 Charter Learning Center
100-415000-000-000-0 EARNINGS ON INVESTMENT - GEN FUND 601
7/31/2013 **JOURNAL ENTRY** $0.11 $0.11 Interest Earned from MMDA
Charter Learning Center 100-512100-000-000-0 SALARIES - ELEM SCHOOL
12071 7/31/2013 Idaho Science and Technology $1,266.67 $1,266.67
Wages for July for Travis Crook Charter Learning Center
100-512103-000-000-0 SUBSTITUTES 951 7/31/2013 **PAYROLL TRANSFER**
$205.00 $205.00 Pyrll Salary Trans July 2013 Dupli Charter Learning
Center 100-512200-000-000-0 EMPLOYEE BENEFITS - ELEM SCHOOL 951
7/31/2013 **PAYROLL TRANSFER** $43,589.83 $43,589.83 Pyrll Salary
Trans July 2013 Dupli Charter Learning Center 100-512200-000-000-0
EMPLOYEE BENEFITS - ELEM SCHOOL 12071 7/31/2013 Idaho Science and
Technology $383.80 $383.80 Benefits for July for Travis Crook
Charter Learning Center 100-641100-000-000-0 SALARIES - SCHOOL
ADMINISTRATION 951 7/31/2013 **PAYROLL TRANSFER** $5,175.00
$5,175.00 Pyrll Salary Trans July 2013 Dupli Charter Learning
Center 100-641300-000-000-0 TRAVEL/PURCHASED SERVICES-SCH ADM 581
7/31/2013 **PAYROLL TRANSFER** $5.00 $5.00 ACH Deposit Fee Charter
Learning Center 100-651100-000-000-0 SALARIES - BUSINESS OPERATIONS
951 7/31/2013 **PAYROLL TRANSFER** $1,648.97 $1,648.97 Pyrll Salary
Trans July 2013 Dupli Charter Learning Center 100-661100-000-000-0
SALARIES - BUILDING CARE 951 7/31/2013 **PAYROLL TRANSFER**
$1,750.00 $1,750.00 Pyrll Salary Trans July 2013 Dupli Charter
Learning Center 230-320200-000-000-0 FUND BALANCE 0 7/31/2013 **
Auto Entry ** $0.00 FINANCIAL RPT-07/31/13 Charter Learning Center
245-320200-000-000-0 FUND BALANCE 0 7/31/2013 ** Auto Entry **
$0.00 FINANCIAL RPT-07/31/13 Charter Learning Center
248-320200-000-000-0 FUND BALANCE 0 7/31/2013 ** Auto Entry **
$0.00 FINANCIAL RPT-07/31/13 Charter Learning Center
251-320100-000-000-0 FUND BALANCE - TITLE I 0 7/31/2013 ** Auto
Entry ** $0.00 FINANCIAL RPT-07/31/13 Charter Learning Center
257-320200-000-000-0 FUND BALANCE - IDEA PART B 0 7/31/2013 ** Auto
Entry ** $0.00 FINANCIAL RPT-07/31/13 Charter Learning Center
262-320100-000-000-0 FUND BALANCE - RURAL GRANT 0 7/31/2013 ** Auto
Entry ** $0.00 FINANCIAL RPT-07/31/13 Charter Learning Center
271-320100-000-000-0 FUND BALANCE 0 7/31/2013 ** Auto Entry **
$2,151.10 $2,151.10 FINANCIAL RPT-07/31/13 Charter Learning Center
273-320200-000-000-0 Fund Balance 0 7/31/2013 ** Auto Entry **
$0.00 FINANCIAL RPT-07/31/13 Charter Learning Center
420-320200-000-000-0 FUND BALANCE 0 7/31/2013 ** Auto Entry **
$0.00 FINANCIAL RPT-07/31/13 Bingham Academy 230-111100-000-000-0
CASH IN BANK - ALBERTSON GRANT 2 8/1/2013 Resource Associates
$463.68 $463.68 Bank Loan Payment Bingham Academy
230-911600-000-000-0 Debt Service Principal 2 8/1/2013 Resource
Associates $463.68 $463.68 Bank Loan Payment Charter Learning
Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND 201
8/2/2013 **receipt** $237,807.00 $237,807.00 Early State Payment
Recieved Charter Learning Center 100-111100-000-000-0 CASH IN BANK
- GENERAL FUND 588 8/2/2013 **PAYROLL TRANSFER** $4,000.00
$4,000.00 Transfer to Cash Reserve Jul & aug Charter Learning
Center 100-111300-000-000-0 Cash Reserve Savings 588 8/2/2013
**PAYROLL TRANSFER** $4,000.00 $4,000.00 Transfer to Cash Reserve
Jul & aug
Page 4 of 550
Workpaper 1
Entity Acct # Acct Name REFR # DATE VENDOR DEBIT AMT CREDIT AMT
ABSOLUTE AMT DESCRIPTION
Charter Learning Center 100-431100-000-000-0 BASE STATE SUPPORT
PROGRAM 201 8/2/2013 **receipt** $237,807.00 $237,807.00 Early
State Payment Recieved Charter Learning Center 100-111100-000-000-0
CASH IN BANK - GENERAL FUND 579 8/5/2013 **JOURNAL ENTRY**
$5,500.00 $5,500.00 Transfer checking to Debit Card Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
580 8/5/2013 **JOURNAL ENTRY** $941.39 $941.39 Bank of Idaho Short
term loan Charter Learning Center 100-111200-000-000-0 Debit Card
Account 579 8/5/2013 **JOURNAL ENTRY** $5,500.00 $5,500.00 Transfer
checking to Debit Card Charter Learning Center 100-512200-000-000-0
EMPLOYEE BENEFITS - ELEM SCHOOL 12060 8/5/2013 AFLAC $562.49
$562.49 Aflac Administration - 08-2013 Charter Learning Center
100-512200-000-000-0 EMPLOYEE BENEFITS - ELEM SCHOOL 12063 8/5/2013
Security Life Insurance Co. $326.97 $326.97 Security Life Dental -
08-2013 Charter Learning Center 100-512200-000-000-0 EMPLOYEE
BENEFITS - ELEM SCHOOL 12064 8/5/2013 Ameritas Life Insurance
$83.60 $83.60 Ameritas Edge Vision - 08-2013 Charter Learning
Center 100-512200-000-000-0 EMPLOYEE BENEFITS - ELEM SCHOOL 12064
8/5/2013 Ameritas Life Insurance $10.00 $10.00 Administration Fee
Charter Learning Center 100-512200-000-000-0 EMPLOYEE BENEFITS -
ELEM SCHOOL 12065 8/5/2013 HRA VEBA TRUST $2,747.67 $2,747.67 HRA
VEBA TRUST EMPLER - 08-2013 Charter Learning Center
100-512200-000-000-0 EMPLOYEE BENEFITS - ELEM SCHOOL 12068 8/5/2013
PACIFIC SOURCE HEALTH $1,829.27 $1,829.27 pacific source health -
08-2013 Charter Learning Center 100-641200-000-000-0 BENEFITS -
SCHOOL ADMINISTRATION 12060 8/5/2013 AFLAC $173.53 $173.53 Aflac
Administration - 08-2013 Charter Learning Center
100-641200-000-000-0 BENEFITS - SCHOOL ADMINISTRATION 12063
8/5/2013 Security Life Insurance Co. $39.60 $39.60 Security Life
Dental - 08-2013 Charter Learning Center 100-641200-000-000-0
BENEFITS - SCHOOL ADMINISTRATION 12064 8/5/2013 Ameritas Life
Insurance $17.70 $17.70 Ameritas Vision - 08-2013 Charter Learning
Center 100-641200-000-000-0 BENEFITS - SCHOOL ADMINISTRATION 12068
8/5/2013 PACIFIC SOURCE HEALTH $169.17 $169.17 pacific source
health - 08-2013 Charter Learning Center 100-641300-000-000-0
TRAVEL/PURCHASED SERVICES-SCH ADM 12066 8/5/2013 IDAHO BUSINESS
SYSTEMS $195.00 $195.00 Copy Machine Maintenance Charter Learning
Center 100-651200-000-000-0 BENFITS - BUSINESS OPERATIONS 12064
8/5/2013 Ameritas Life Insurance $17.70 $17.70 Vision Insurance for
Ruger Charter Learning Center 100-661200-000-000-0 BENEFITS -
BUILDING CARE 12063 8/5/2013 Security Life Insurance Co. $19.62
$19.62 Security Life Dental - 08-2013 Charter Learning Center
100-661200-000-000-0 BENEFITS - BUILDING CARE 12064 8/5/2013
Ameritas Life Insurance $11.90 $11.90 Ameritas Edge Vision -
08-2013 Charter Learning Center 100-661200-000-000-0 BENEFITS -
BUILDING CARE 12065 8/5/2013 HRA VEBA TRUST $223.22 $223.22 HRA
VEBA TRUST EMPLER - 08-2013 Charter Learning Center
100-661200-000-000-0 BENEFITS - BUILDING CARE 12068 8/5/2013
PACIFIC SOURCE HEALTH $115.26 $115.26 pacific source health -
08-2013 Charter Learning Center 100-661400-000-000-0 SUPPLIES -
BUILDING CARE 12070 8/5/2013 Gem State Paper and Supply Com $76.47
$76.47 Janitorial Supplies Charter Learning Center
100-661400-000-000-0 SUPPLIES - BUILDING CARE 12070 8/5/2013 Gem
State Paper and Supply Com $32.38 $32.38 Janitorial Supplies
Charter Learning Center 100-661400-000-000-0 SUPPLIES - BUILDING
CARE 12070 8/5/2013 Gem State Paper and Supply Com $16.34 $16.34
Janitorial Supplies Charter Learning Center 100-661400-000-000-0
SUPPLIES - BUILDING CARE 12070 8/5/2013 Gem State Paper and Supply
Com $578.50 $578.50 Janitorial supplies Charter Learning Center
100-664300-000-000-0 PURCHASE SERVICE - BUILDINGS 12067 8/5/2013
KING LOCK $98.00 $98.00 Lock Maintenance Building Charter Learning
Center 100-664310-000-000-0 PURCHASE SERVICE - UTILITIES East 12062
8/5/2013 CITY OF BLACKFOOT $191.85 $191.85 Monthly Water Bill
Charter Learning Center 100-664310-000-000-0 PURCHASE SERVICE -
UTILITIES East 12062 8/5/2013 CITY OF BLACKFOOT $404.98 $404.98
Monthly Water Bill Charter Learning Center 100-911600-000-000-0
DEBT SERVICE PRINCIPAL 580 8/5/2013 **JOURNAL ENTRY** $941.39
$941.39 Bank of Idaho Short term loan Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 587 8/6/2013
**JOURNAL ENTRY** $3,200.00 $3,200.00 Transfer to Debit For
Supplies Pur Charter Learning Center 100-111100-000-000-0 CASH IN
BANK - GENERAL FUND 657 8/6/2013 **JOURNAL ENTRY** $300.00 $300.00
Debit Card Cash for Registration U Charter Learning Center
100-111200-000-000-0 Debit Card Account 586 8/6/2013 **JOURNAL
ENTRY** $152.62 $152.62 Printer Cartridges for Brother Pri Charter
Learning Center 100-111200-000-000-0 Debit Card Account 587
8/6/2013 **JOURNAL ENTRY** $3,200.00 $3,200.00 Transfer to Debit
For Supplies Pur Charter Learning Center 100-111200-000-000-0 Debit
Card Account 657 8/6/2013 **JOURNAL ENTRY** $300.00 $300.00 Debit
Card Cash for Registration U Charter Learning Center
100-651400-000-000-0 SUPPLIES - BUSINESS OPERATION 586 8/6/2013
**JOURNAL ENTRY** $152.62 $152.62 Printer Cartridges for Brother
Pri Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 593 8/7/2013 **JOURNAL ENTRY** $1,000.00 $1,000.00
Transfer Cash to Debit Card Charter Learning Center
100-111200-000-000-0 Debit Card Account 592 8/7/2013 **JOURNAL
ENTRY** $1,003.00 $1,003.00 Purchased Supplies New Office Charter
Learning Center 100-111200-000-000-0 Debit Card Account 593
8/7/2013 **JOURNAL ENTRY** $1,000.00 $1,000.00 Transfer Cash to
Debit Card Charter Learning Center 100-664400-000-000-0 SUPPLIES -
BUILDING 592 8/7/2013 **JOURNAL ENTRY** $1,003.00 $1,003.00
Purchased Supplies New Office Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 656 8/9/2013
**JOURNAL ENTRY** $14,456.00 $14,456.00 Deposit From Student Fees
Funds Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 12060 8/9/2013 AFLAC $562.49 $562.49 Aflac
Administration - 08-2013 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12060 8/9/2013
AFLAC $173.53 $173.53 Aflac Administration - 08-2013 Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
12062 8/9/2013 CITY OF BLACKFOOT $191.85 $191.85 Monthly Water Bill
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 12062 8/9/2013 CITY OF BLACKFOOT $404.98 $404.98 Monthly Water
Bill Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 12063 8/9/2013 Security Life Insurance Co. $326.97
$326.97 Security Life Dental - 08-2013 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12063 8/9/2013
Security Life Insurance Co. $39.60 $39.60 Security Life Dental -
08-2013 Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 12063 8/9/2013 Security Life Insurance Co. $19.62
$19.62 Security Life Dental - 08-2013 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12064 8/9/2013
Ameritas Life Insurance $83.60 $83.60 Ameritas Edge Vision -
08-2013 Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 12064 8/9/2013 Ameritas Life Insurance $17.70 $17.70
Ameritas Vision - 08-2013 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12064 8/9/2013
Ameritas Life Insurance $11.90 $11.90 Ameritas Edge Vision -
08-2013 Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 12064 8/9/2013 Ameritas Life Insurance $17.70 $17.70
Vision Insurance for Ruger Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12064 8/9/2013
Ameritas Life Insurance $10.00 $10.00 Administration Fee Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
12065 8/9/2013 HRA VEBA TRUST $2,747.67 $2,747.67 HRA VEBA TRUST
EMPLER - 08-2013 Charter Learning Center 100-111100-000-000-0 CASH
IN BANK - GENERAL FUND 12065 8/9/2013 HRA VEBA TRUST $223.22
$223.22 HRA VEBA TRUST EMPLER - 08-2013 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12066 8/9/2013
IDAHO BUSINESS SYSTEMS $195.00 $195.00 Copy Machine Maintenance
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 12067 8/9/2013 KING LOCK $98.00 $98.00 Lock Maintenance
Building Charter Learning Center 100-111100-000-000-0 CASH IN BANK
- GENERAL FUND 12068 8/9/2013 PACIFIC SOURCE HEALTH $1,829.27
$1,829.27 pacific source health - 08-2013 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12068 8/9/2013
PACIFIC SOURCE HEALTH $169.17 $169.17 pacific source health -
08-2013 Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 12068 8/9/2013 PACIFIC SOURCE HEALTH $115.26 $115.26
pacific source health - 08-2013 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12070 8/9/2013 Gem
State Paper and Supply Com $76.47 $76.47 Janitorial Supplies
Page 5 of 550
Workpaper 1
Entity Acct # Acct Name REFR # DATE VENDOR DEBIT AMT CREDIT AMT
ABSOLUTE AMT DESCRIPTION
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 12070 8/9/2013 Gem State Paper and Supply Com $32.38 $32.38
Janitorial Supplies Charter Learning Center 100-111100-000-000-0
CASH IN BANK - GENERAL FUND 12070 8/9/2013 Gem State Paper and
Supply Com $16.34 $16.34 Janitorial Supplies Charter Learning
Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12070
8/9/2013 Gem State Paper and Supply Com $578.50 $578.50 Janitorial
supplies Charter Learning Center 100-111100-000-000-0 CASH IN BANK
- GENERAL FUND 12071 8/9/2013 Idaho Science and Technology
$1,266.67 $1,266.67 Wages for July for Travis Crook Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
12071 8/9/2013 Idaho Science and Technology $383.80 $383.80
Benefits for July for Travis Crook Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12072 8/9/2013
Preston School District #201 $6,000.00 $6,000.00 Purchase of Used
School Bus Charter Learning Center 100-213400-000-000-0 STUDENT
SNACK FEE 656 8/9/2013 **JOURNAL ENTRY** $3,324.42 $3,324.42
Deposit From Student Fees Funds Charter Learning Center
100-213450-000-000-0 Student Supply Fee 656 8/9/2013 **JOURNAL
ENTRY** $11,131.58 $11,131.58 Deposit From Student Fees Funds
Charter Learning Center 100-681500-000-000-0 CAPTIAL OBJECTS 12072
8/9/2013 Preston School District #201 $6,000.00 $6,000.00 Purchase
of Used School Bus Charter Learning Center 100-111200-000-000-0
Debit Card Account 589 8/12/2013 **JOURNAL ENTRY** $503.00 $503.00
Transfer Debit to Prepaid New Card Charter Learning Center
100-111200-000-000-0 Debit Card Account 590 8/12/2013 **JOURNAL
ENTRY** $1,200.00 $1,200.00 Transfer Debit to Prepaid Snack Ca
Charter Learning Center 100-111200-000-000-0 Debit Card Account 591
8/12/2013 **JOURNAL ENTRY** $3,437.80 $3,437.80 Initial Student
Supply Purchases Charter Learning Center 100-213400-000-000-0
STUDENT SNACK FEE 590 8/12/2013 **JOURNAL ENTRY** $1,200.00
$1,200.00 Transfer Debit to Prepaid Snack Ca Charter Learning
Center 100-213450-000-000-0 Student Supply Fee 589 8/12/2013
**JOURNAL ENTRY** $503.00 $503.00 Transfer Debit to Prepaid New
Card Charter Learning Center 100-213450-000-000-0 Student Supply
Fee 591 8/12/2013 **JOURNAL ENTRY** $198.74 $198.74 Initial Student
Supply Purchases Charter Learning Center 100-213450-000-000-0
Student Supply Fee 591 8/12/2013 **JOURNAL ENTRY** $208.54 $208.54
Initial Student Supply Purchases Charter Learning Center
100-213450-000-000-0 Student Supply Fee 591 8/12/2013 **JOURNAL
ENTRY** $297.13 $297.13 Initial Student Supply Purchases Charter
Learning Center 100-213450-000-000-0 Student Supply Fee 591
8/12/2013 **JOURNAL ENTRY** $360.62 $360.62 Initial Student Supply
Purchases Charter Learning Center 100-213450-000-000-0 Student
Supply Fee 591 8/12/2013 **JOURNAL ENTRY** $379.60 $379.60 Initial
Student Supply Purchases Charter Learning Center
100-213450-000-000-0 Student Supply Fee 591 8/12/2013 **JOURNAL
ENTRY** $438.53 $438.53 Initial Student Supply Purchases Charter
Learning Center 100-213450-000-000-0 Student Supply Fee 591
8/12/2013 **JOURNAL ENTRY** $485.01 $485.01 Initial Student Supply
Purchases Charter Learning Center 100-213450-000-000-0 Student
Supply Fee 591 8/12/2013 **JOURNAL ENTRY** $532.62 $532.62 Initial
Student Supply Purchases Charter Learning Center
100-213450-000-000-0 Student Supply Fee 591 8/12/2013 **JOURNAL
ENTRY** $537.01 $537.01 Initial Student Supply Purchases Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
610 8/13/2013 **JOURNAL ENTRY** $30.00 $30.00 Returned Billings
Check Charge Charter Learning Center 100-111100-000-000-0 CASH IN
BANK - GENERAL FUND 610 8/13/2013 **JOURNAL ENTRY** $5.00 $5.00
Returned Billings Check Charge Charter Learning Center
100-213400-000-000-0 STUDENT SNACK FEE 610 8/13/2013 **JOURNAL
ENTRY** $30.00 $30.00 Returned Billings Check Charge Charter
Learning Center 100-641300-000-000-0 TRAVEL/PURCHASED SERVICES-SCH
ADM 610 8/13/2013 **JOURNAL ENTRY** $5.00 $5.00 Returned Billings
Check Charge Bingham Academy 230-111100-000-000-0 CASH IN BANK -
ALBERTSON GRANT 121 8/14/2013 Soda Springs School District $565.61
$565.61 Reimbursement Travel Bingham Academy 230-111100-000-000-0
CASH IN BANK - ALBERTSON GRANT 122 8/14/2013 Douglas Owen $211.44
$211.44 Reimburement for Class Bingham Academy 230-515300-000-000-0
PURCHASE SERVICE - ALBERTSON 121 8/14/2013 Soda Springs School
District $565.61 $565.61 Reimbursement Travel Bingham Academy
230-515300-000-000-0 PURCHASE SERVICE - ALBERTSON 122 8/14/2013
Douglas Owen $211.44 $211.44 Reimburement for Class Charter
Learning Center 100-512100-000-000-0 SALARIES - ELEM SCHOOL 12079
8/14/2013 Idaho Science and Technology $0.00 ** VOID ** Charter
Learning Center 100-512300-000-000-0 TRAVEL/PURCHASED SERVICE-ELEM
12074 8/14/2013 THE MORNING NEWS $256.80 $256.80 Parapro
Advertisement Charter Learning Center 100-641700-000-000-0
PROPERTY/LIABILITY INSURANCE 12075 8/14/2013 STATE INSURANCE FUND
$1,870.00 $1,870.00 Insurance Premium Charter Learning Center
100-661300-000-000-0 PURCHASED SERVICE - BUILDING CARE 12073
8/14/2013 Michael White $60.00 $60.00 Laundry Expense Charter
Learning Center 100-664310-000-000-0 PURCHASE SERVICE - UTILITIES
East 12076 8/14/2013 IDAHO POWER $397.27 $397.27 Monthly Utilities
Charter Learning Center 248-621300-000-000-0 TRAVEL/PURCHASE
SERVICES 12077 8/14/2013 IDAHO DEPARTMENT OF EDUCATION $160.00
$160.00 BI and Fingerp[rint Expense Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 595 8/15/2013
**JOURNAL ENTRY** $2,626.00 $2,626.00 USDA Loan Payment Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
596 8/15/2013 **JOURNAL ENTRY** $2,032.69 $2,032.69 Bank of Idaho
Loan payment Charter Learning Center 100-911600-000-000-0 DEBT
SERVICE PRINCIPAL 595 8/15/2013 **JOURNAL ENTRY** $2,626.00
$2,626.00 USDA Loan Payment Charter Learning Center
100-911600-000-000-0 DEBT SERVICE PRINCIPAL 596 8/15/2013 **JOURNAL
ENTRY** $2,032.69 $2,032.69 Bank of Idaho Loan payment Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
205 8/16/2013 **receipt** $196,333.00 $196,333.00 August 15 STARS
Vendor Payment Charter Learning Center 100-431100-000-000-0 BASE
STATE SUPPORT PROGRAM 205 8/16/2013 **receipt** $196,333.00
$196,333.00 August 15 STARS Vendor Payment Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 212 8/19/2013
**receipt** $455.00 $455.00 Student Snack Fees Paid Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
212 8/19/2013 **receipt** $1,515.00 $1,515.00 Student Supply Fees
paid Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 212 8/19/2013 **receipt** $73.00 $73.00 TShirt Money
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 212 8/19/2013 **receipt** $1,614.67 $1,614.67 Kolbet Salary
Benefits Augu Charter Learning Center 100-111200-000-000-0 Debit
Card Account 597 8/19/2013 **JOURNAL ENTRY** $58.68 $58.68 Title
Transfers for Bus Fees Charter Learning Center 100-111200-000-000-0
Debit Card Account 598 8/19/2013 **JOURNAL ENTRY** $1,003.00
$1,003.00 Transfer Debit to Credit Card Charter Learning Center
100-111200-000-000-0 Debit Card Account 599 8/19/2013 **JOURNAL
ENTRY** $100.00 $100.00 Snack Fee Card for Purchases Charter
Learning Center 100-111200-000-000-0 Debit Card Account 600
8/19/2013 **JOURNAL ENTRY** $152.93 $152.93 Computer splitter and
cables Charter Learning Center 100-213400-000-000-0 STUDENT SNACK
FEE 212 8/19/2013 **receipt** $455.00 $455.00 Student Snack Fees
Paid Charter Learning Center 100-213400-000-000-0 STUDENT SNACK FEE
599 8/19/2013 **JOURNAL ENTRY** $100.00 $100.00 Snack Fee Card for
Purchases Charter Learning Center 100-213450-000-000-0 Student
Supply Fee 212 8/19/2013 **receipt** $1,515.00 $1,515.00 Student
Supply Fees paid Charter Learning Center 100-213450-000-000-0
Student Supply Fee 598 8/19/2013 **JOURNAL ENTRY** $188.73 $188.73
Transfer Debit to Credit Card Charter Learning Center
100-419900-000-000-0 OTHER LOCAL REVENUE 212 8/19/2013 **receipt**
$73.00 $73.00 TShirt Money Charter Learning Center
100-419900-000-000-0 OTHER LOCAL REVENUE 212 8/19/2013 **receipt**
$1,614.67 $1,614.67 Kolbet Salary Benefits Augu Charter Learning
Center 100-512450-000-000-0 ELEMENTARY CURRICULUM SUPPLIES 598
8/19/2013 **JOURNAL ENTRY** $814.27 $814.27 Transfer Debit to
Credit Card Charter Learning Center 100-512500-000-000-0 EQUIPMENT
- ELEMENTARY SCHOOL 600 8/19/2013 **JOURNAL ENTRY** $152.93 $152.93
Computer splitter and cables
Page 6 of 550
Workpaper 1
Entity Acct # Acct Name REFR # DATE VENDOR DEBIT AMT CREDIT AMT
ABSOLUTE AMT DESCRIPTION
Charter Learning Center 100-651400-000-000-0 SUPPLIES - BUSINESS
OPERATION 597 8/19/2013 **JOURNAL ENTRY** $58.68 $58.68 Title
Transfers for Bus Fees Charter Learning Center 100-111100-000-000-0
CASH IN BANK - GENERAL FUND 12073 8/20/2013 Michael White $60.00
$60.00 Laundry Expense Charter Learning Center 100-111100-000-000-0
CASH IN BANK - GENERAL FUND 12074 8/20/2013 THE MORNING NEWS
$256.80 $256.80 Parapro Advertisement Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12075 8/20/2013
STATE INSURANCE FUND $1,870.00 $1,870.00 Insurance Premium Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
12076 8/20/2013 IDAHO POWER $397.27 $397.27 Monthly Utilities
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 12078 8/20/2013 Idaho Science and Technology $1,266.67
$1,266.67 Travis Crook Salary August Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12078 8/20/2013
Idaho Science and Technology $383.80 $383.80 Travis Crook Benefits
August Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 12079 8/20/2013 Idaho Science and Technology $0.00 **
VOID ** Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 12080 8/20/2013 2M DATA SYSTEMS $440.00 $440.00 Budget
Manager Update Fee Charter Learning Center 100-512100-000-000-0
SALARIES - ELEM SCHOOL 12078 8/20/2013 Idaho Science and Technology
$1,266.67 $1,266.67 Travis Crook Salary August Charter Learning
Center 100-512200-000-000-0 EMPLOYEE BENEFITS - ELEM SCHOOL 12078
8/20/2013 Idaho Science and Technology $383.80 $383.80 Travis Crook
Benefits August Charter Learning Center 100-512450-000-000-0
ELEMENTARY CURRICULUM SUPPLIES 12084 8/20/2013 MCGRAW-HILL
EDUCATION $1,607.81 $1,607.81 Elementary Curriculum Charter
Learning Center 100-512450-000-000-0 ELEMENTARY CURRICULUM SUPPLIES
12085 8/20/2013 ROCHESTER 100 INC. $374.90 $374.90 Elementary
Curriculum Supplies Charter Learning Center 100-512450-000-000-0
ELEMENTARY CURRICULUM SUPPLIES 12088 8/20/2013 Teachers Discount
$26.79 $26.79 Elementary Curriculum Supplies Charter Learning
Center 100-641300-000-000-0 TRAVEL/PURCHASED SERVICES-SCH ADM 12086
8/20/2013 THE UPS STORE $106.19 $106.19 Postage Expense Charter
Learning Center 100-651300-000-000-0 PURCHASED SERVICE - BUSINESS
OPN 12080 8/20/2013 2M DATA SYSTEMS $440.00 $440.00 Budget Manager
Update Fee Charter Learning Center 100-664300-000-000-0 PURCHASE
SERVICE - BUILDINGS 12083 8/20/2013 KING LOCK $12.00 $12.00 New
Keys Charter Learning Center 100-664310-000-000-0 PURCHASE SERVICE
- UTILITIES East 12081 8/20/2013 INTERMOUNTAIN GAS $2.06 $2.06
August Utility Bills Charter Learning Center 100-664310-000-000-0
PURCHASE SERVICE - UTILITIES East 12081 8/20/2013 INTERMOUNTAIN GAS
$2.06 $2.06 Monthly utillity bill Charter Learning Center
100-664400-000-000-0 SUPPLIES - BUILDING 12082 8/20/2013 JOHN BALL
(R) $281.54 $281.54 Supplies for New Principal office Charter
Learning Center 100-664400-000-000-0 SUPPLIES - BUILDING 12087
8/20/2013 TRENT HARDY $144.85 $144.85 Supplies for New Principal
Office Charter Learning Center 248-111100-000-000-0 CASH IN BANK -
ISEE GRANT 12077 8/20/2013 IDAHO DEPARTMENT OF EDUCATION $160.00
$160.00 BI and Fingerp[rint Expense Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12081 8/21/2013
INTERMOUNTAIN GAS $2.06 $2.06 August Utility Bills Charter Learning
Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12081
8/21/2013 INTERMOUNTAIN GAS $2.06 $2.06 Monthly utillity bill
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 12082 8/21/2013 JOHN BALL (R) $281.54 $281.54 Supplies for New
Principal office Charter Learning Center 100-111100-000-000-0 CASH
IN BANK - GENERAL FUND 12083 8/21/2013 KING LOCK $12.00 $12.00 New
Keys Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 12084 8/21/2013 MCGRAW-HILL EDUCATION $1,607.81
$1,607.81 Elementary Curriculum Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12085 8/21/2013
ROCHESTER 100 INC. $374.90 $374.90 Elementary Curriculum Supplies
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 12086 8/21/2013 THE UPS STORE $106.19 $106.19 Postage Expense
Charter Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL
FUND 12087 8/21/2013 TRENT HARDY $144.85 $144.85 Supplies for New
Principal Office Charter Learning Center 100-111100-000-000-0 CASH
IN BANK - GENERAL FUND 12088 8/21/2013 Teachers Discount $26.79
$26.79 Elementary Curriculum Supplies Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 617 8/22/2013
**JOURNAL ENTRY** $1,000.00 $1,000.00 Transfer to Debit Card
Charter Learning Center 100-111200-000-000-0 Debit Card Account 617
8/22/2013 **JOURNAL ENTRY** $1,000.00 $1,000.00 Transfer to Debit
Card Bingham Academy 230-111100-000-000-0 CASH IN BANK - ALBERTSON
GRANT 36 8/26/2013 **JOURNAL ENTRY** $400.00 $400.00 Loan Payment
Bingham Academy 230-911600-000-000-0 Debt Service Principal 36
8/26/2013 **JOURNAL ENTRY** $400.00 $400.00 Loan Payment Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
602 8/26/2013 **PAYROLL TRANSFER** $56,134.32 $56,134.32 Pyrl
Salary Transfer - 08-2013 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12093 8/26/2013
BLACKFOOT CHARTER SCHOOL $361.27 $361.27 EMPLOYER SHARE FICA -
08-2013 Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 12093 8/26/2013 BLACKFOOT CHARTER SCHOOL $126.15
$126.15 FICA BUSINESS OPER - 08-2013 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12093 8/26/2013
BLACKFOOT CHARTER SCHOOL $3,430.16 $3,430.16 EMPLOYER SHARE M/C -
08-2013 Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 12093 8/26/2013 BLACKFOOT CHARTER SCHOOL $133.87
$133.87 EMPLOYER SHARE M/C - 08-2013 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12094 8/26/2013
CENTURY LINK $40.17 $40.17 Phone Bill Expenses Charter Learning
Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12095
8/26/2013 IDAHO BUSINESS SYSTEMS $3,818.00 $3,818.00 Full Year Copy
Machine Maintenance Charter Learning Center 100-111100-000-000-0
CASH IN BANK - GENERAL FUND 12096 8/26/2013 JOHN BALL (P) $1,265.25
$1,265.25 Labor hours for September Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12097 8/26/2013
JOHN BALL (R) $70.00 $70.00 Reimburse supplies for Building Charter
Learning Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND
12098 8/26/2013 PUBLIC EMPLOYEE RETIREMENT SYS $5,493.22 $5,493.22
EMPLOYER SHARE PERSI - 08-2013 Charter Learning Center
100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12098 8/26/2013
PUBLIC EMPLOYEE RETIREMENT SYS $597.71 $597.71 EMPLOYER SHARE PERSI
- 08-2013 Charter Learning Center 100-111100-000-000-0 CASH IN BANK
- GENERAL FUND 12098 8/26/2013 PUBLIC EMPLOYEE RETIREMENT SYS
$202.13 $202.13 EMPLOYER SHARE PERSI - 08-2013 Charter Learning
Center 100-111100-000-000-0 CASH IN BANK - GENERAL FUND 12099
8/26/2013 TRENT HARDY $1,350.00 $1,350.00 Labor for New Principal
Office Charter Learning Center 100-111100-000-000-0 CASH IN BANK -
GENERAL FUND 12099 8/26/2013 TRENT HARDY $169.26 $169.26 Reimburse
for Supplies Purchases Charter Learning Center 100-111100-000-000-0
CASH IN BANK - GENERAL FUND 12100 8/26/2013 ACN Communication
Services $114.97 $114.97 Monthly Phone Service Charter Learning
Center 100-111200-000-000-0 Debit Card Account 613 8/26/2013
**JOURNAL ENTRY** $318.55 $318.55 Debit Card purchase of USB
Cameras Charter Learning Center 100-111200-000-000-0 Debit Card
Account 614 8/26/2013 **JOURNAL ENTRY** $1,540.23 $1,540.23 Teacher
purchases of Student Suppl Charter Learning Center
100-213450-000-000-0 Student Supply Fee 614 8/26/2013 **JOURNAL
ENTRY** $12.60 $12.60 Teacher purchases of Student Suppl Charter
Learning Center 100-213450-000-000-0 Student Supply Fee 614
8/26/2013 **JOURNAL ENTRY** $247.09 $247.09 Teacher purchases of
Student Suppl Charter Learning Center 100-213450-000-000-0 Student
Supply Fee 614 8/26/2013 **JOURNAL ENTRY** $340.57 $340.57 Teacher
purchases of Student Suppl Charter Learning Center
100-213450-000-000-0 Student Supply Fee 614 8/26/2013 **JOURNAL
ENTRY** $453.88 $453.88 Teacher purchases of Student Suppl Charter
Learning Center 100-213450-000-000-0 Student Supply Fee 614
8/26/2013 **JOURNAL ENTRY** $486.09 $486.09 Teacher purchases of
Student Suppl Charter Learning Center 100-512100-000-000-0 SALARIES
- ELEM SCHOOL 602 8/26/2013 **PAYROLL TRANSFER** $47,560.35
$47,560.35 Pyrl Salary Transfer - 08-2013 Charter Learning Center
100-512200-000-000-0 EMPLOYEE BENEFITS - ELEM SCHOOL 12093
8/26/2013 BLACKFOOT CHARTER SCHOOL $3,430.16 $3,430.16 EMPLOYER
SHARE M/C - 08-2013
Page 7 of 550
Workpaper 1
Entity Acct # Acct Name REFR # DATE VENDOR DEBIT AMT CREDIT AMT
ABSOLUTE AMT DESCRIPTION
Charter Learning Center 100-512200-000-000-0 EMPLOYEE BENEFITS -
ELEM SCHOOL 12098 8/26/2013 PUBLIC EMPLOYEE RETIREMENT SYS
$5,493.22 $5,493.22 EMPLOYER SHARE PERSI - 08-2013 Charter Learning
Center 100-512500-000-000-0 EQUIPMENT - ELEMENTARY SCHOOL 613
8/26/2013 **JOURNAL ENTRY** $318.55 $318.55 Debit Card purchase of
USB Cameras Charter Learning Center 100-641100-000-000-0 SALARIES -
SCHOOL ADMINISTRATION 602 8/26/2013 **PAYROLL TRANSFER** $5,175.00
$5,175.00 Pyrl Salary Transfer - 08-2013 Charter Learning Center
100-641200-000-000-0 BENEFITS - SCHOOL ADMINISTRATION 12093
8/26/2013 BLACKFOOT CHARTER SCHOOL $361.27 $361.27 EMPLOYER SHARE
FICA - 08-2013 Charter Learning Center 100-641200-000-000-0
BENEFITS - SCHOOL ADMINISTRATION 12098 8/26/2013 PUBLIC EMPLOYEE
RETIREMENT SYS $597.71 $597.71 EMPLOYER SHARE PERSI - 08-2013
Charter Learning Center 100-641300-000-000-0 TRAVEL/PURCHASED
SERVICES-SCH ADM 12095 8/26/2013 IDAHO BUSINESS SYSTEMS $3,818.00
$3,818.00 Full Year Copy Machine Maintenance Charter Learning
Center 100-651100-000-000-0 SALARIES - BUSINESS OPERATIONS 602
8/26/2013 **PAYROLL TRANSFER** $1,648.97 $1,648.97 Pyrl Salary
Transfer - 08-2013 Charter Learning Center 100-651200-000-000-0
BENFITS - BUSINESS OPERATIONS 12093 8/26/2013 BLACKFOOT CHARTER
SCHOOL $126.15 $126.15 FICA BUSINESS OPER - 08-2013 Charter
Learning Center 100-661100-000-000-0 SALARIES - BUILDING CARE 602
8/26/2013 **PAYROLL TRANSFER** $1,750.00 $1,750.00 Pyrl Salary
Transfer - 08-2013 Charter Learning Center 100-661200-000-000-0
BENEFITS - BUILDING CARE 12093 8/26/2013 BLACKFOOT CHARTER SCHOOL
$133.87 $133.87 EMPLOYER SHARE M/C - 08-2013 Charter Learning
Center 100-661200-000-000-0 BENEFITS - BUILDING CARE 12098
8/26/2013 PUBLIC EMPLOYEE RETIREMENT SYS $202.13 $202.13 EMPLOYER
SHARE PERSI - 08-2013 Charter Learning Center 100-661300-000-000-0
PURCHASED SERVICE - BUILDING CARE 12096 8/26/2013 JOHN BALL (P)
$1,265.25 $1,265.25 Labor hours for September Charter Learning
Center 100-664300-000-000-0 PURCHASE SERVICE - BUILDINGS 12099
8/26/2013 TRENT HARDY $1,350.00 $1,350.00 Labor for New Principal
Office Charter Learning Center 100-664300-000-000-0 PURCHASE
SERVICE - BUILDINGS 12099 8/26/2013 TRENT HARDY $169.26 $169.26
Reimburse for Supplies Purchases Charter Learning Center
100-664310-000-000-0 PURCHASE SERVICE - UTILITIES East 12094
8/26/2013 CENTURY LINK $40.17 $40.17 Phone Bill Expenses Charter
Learning Center 100-664310-000-000-0 PURCHASE SERVICE - UTILITIES
East 12100 8/26/2013 ACN Communication Services $114.97 $114.97
Monthly Phone Service Charter Learning Center 100-664400-000-000-0
SUPPLIES - BUILDING 12097 8/26/2013 JOHN BALL (R) $70.00 $70.00
Reimburse supplies for Building Bingham Academy
288-111100-000-000-0 CASH IN BANK CSP GRANT 6 8/27/2013 **receipt**
$27,000.00 $27,000.00 Drawdown for personnel Bingham Academy
288-443000-000-000-0 CSP GRANT REVENUE 6 8/27/2013 **receipt**
$27,000.00 $27,000.00 Drawdown for personnel Bingham Academy
230-111100-000-000-0 CASH IN BANK - ALBERTSON GRANT 38 8/29/2013
**JOURNAL ENTRY** $20.00 $20.00 Transfer Cash to CSP Grant Bingham
Academy 230-515400-000-000-0 Secondary - supplies-Albertson s 38
8/29/2013 **JOURNAL ENTRY** $20.00 $20.00 Transfer Cash to CSP
Grant Bingham Academy 288-111100-000-000-0 CASH IN BANK CSP GRANT
35 8/29/2013 **JOURNAL ENTRY** $7,020.00 $7,020.00 Contractual
Consulting-Kolbet Bingham Academy 288-111100-000-000-0 CASH IN BANK
CSP GRANT 37 8/29/2013 **JOURNAL ENTRY** $1,000.00 $1,000.00
Deposit to Money Market Bingham Academy 288-111100-000-000-0 CASH
IN BANK CSP GRANT 38 8/29/2013 **JOURNAL ENTRY** $20.00 $20.00
Transfer Cash to CSP Grant Bingham Academy 288-111100-000-000-0
CASH IN BANK CSP GRANT 40 8/29/2013 **JOURNAL ENTRY** $9,000.00
$9,000.00 Purchase Equipment state of Idaho Bingham Academy
288-111300-000-000-0 Money Market Account CSP 37 8/29/2013
**JOURNAL ENTRY** $1,000.00 $1,000.00 Deposit to Money Market
Bingham Academy 288-515400-000-000-0 Purchase