re: forensic accounting examination
TRANSCRIPT
What inspires you, inspires us. | eidebailly.com
7001 E. Belleview Ave., Ste. 700 | Denver, CO 80237-2733 | TF 866.740.4100 | T 303.770.5700 | F 303.770.7581 | EOE
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
7001 E. Belleview Ave., Ste. 700 | Denver, CO 80237-2733 | TF 866.740.4100 | T 303.770.5700 | F 303.770.7581 | EOE
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