Tehama County Office of Education – Reeds Creek Elementary School District Report

Tehama County Office of Education Extraordinary Audit of the Reeds Creek Elementary School District August 8, 2012 Joel D. Montero Chief Executive Officer Fiscal crisis & ManageMent assistance teaM August 8, 2012 Larry Champion, Superintendent Tehama County Office of Education 1135 Lincoln Street PO Box 689 Red Bluff, CA 96080 Dear Superintendent Champion: In February 2012, the Tehama County Office of Education and the Fiscal Crisis and Management Assistance Team (FCMAT) entered into an agreement to provide an Assembly Bill 139 extraordinary audit of the Reeds Creek Elementary School District. Specifically, the agreement states that FCMAT will perform the following: 1. The Tehama County Office of Education has requested the FCMAT Team to provide for the assignment of professionals to conduct an AB 139 Extraordinary Audit. Pursuant to Education Code section 1241.5 (b), the Superintendent of Tehama County has reason to believe that fraud, misappropriation of funds or other illegal practices may have occurred and shall conduct a review of the Reeds Creek Elementary School District. The primary focus of this review is to provide the Tehama County Office of Education and the district with reasonable assurances based on the testing performed that adequate management controls are in place regarding the district’s reporting and monitoring of financial transactions and that fraud, misappropria- tion of funds or other illegal activities have not occurred. Management controls include the processes for planning, organizing, directing and controlling program operations, including systems for measuring, reporting, and monitoring perfor- mance. The area of travel and conference and the expenditure of ASB Funds is generally a high risk audit area in which potential fraud issues such as fictitious employees or unauthorized misappropriation of assets may be detected. Specific audit objectives will include evaluating the policies, procedures, and internal controls and transactions performed by the district related to the following: • The FCMAT Team will review all the revenues and expenditures related to the transfer and\or disbursement of funds made by the district’s general fund to the Associated Student Body account for the current and two prior fiscal years and FCMAT Joel D. Montero, Chief Executive Officer . . 1300 17th Street - CITY CENTRE, Bakersfield, CA 93 . 301-4533 Telephone 661-6 . 36-4611 Fax 661-63 . 6-4647 422 Petaluma Blvd North, Suite. C, Petaluma, CA 94952 Telephone: 707-775-2850 Fax: 707-775-2854 www.fcmat.org Administrative Agent: Christine L. Frazier - Office of Kern County Superintendent of Schools determine if fraud, misappropriation of funds or other illegal activities have occurred. • The FCMAT Team will also sample test data from the current and two prior fiscal years and include a review of the general fund expenditures in the areas of sports, student incentives, employee reimbursements and staff appreciation to determine if fraud, misappropriation of funds or other illegal activities have occurred. Testing associated with this review will be based upon sample selection and will not include the testing of the complete list of all transactions and records for this period. Sample testing and review results are intended to provide reasonable, but not absolute assurance as to the accuracy of the district’s transactions and financial activity. This final report contains the study team’s findings and recommendations. We appreciate the opportunity to serve you and we extend our thanks to all the staff of the Tehama County Office of Education and the Reeds Creek Elementary School District for their cooperation and assistance during fieldwork. Sincerely, Joel D. Montero Chief Executive Officer i TABLE OF CONTENTS Table of Contents About FCMAT .........................................................................................iii Introduction ............................................................................................1 Background ......................................................................................................1 Study Guidelines ............................................................................................2 Fieldwork .....................................................................................................................3 Scope and Procedures .............................................................................................3 Study Team.......................................................................................................5 Findings and Recommendations .....................................................7 Fraud Definition and Internal Controls ..................................................7 Occupational Fraud .................................................................................................7 Internal Controls ........................................................................................................7 Review of Transactions ...............................................................................11 General Fund and Revolving Account .............................................................11 Purchasing .................................................................................................................11 Vendor Payments and Employee Reimbursements ....................................12 Bank Reconciliations ..............................................................................................16 Billing and Reimbursement Weaknesses ........................................................17 Student Incentives and Staff Appreciation .....................................................18 Associated Student Body (ASB) ...............................................................21 The ASB Structure ...................................................................................................21 Financial Management .........................................................................................22 Board Policies, Records Retention, Donations, and Booster Club Activities ..........................................................................................................29 Board Policies and Administrative Regulations ............................................29 Tehama CounTy offiCe of eduCaTion ii TABLE OF CONTENTS Records Retention ...................................................................................................29 Donations ..................................................................................................................29 Booster Club Activities .........................................................................................30 Potential Fraud ..............................................................................................33 Appendices ......................................................................................35 Fiscal crisis & ManageMent assistance teaM iii ABOUT FCMAT About FCMAT FCMAT’s primary mission is to assist California’s local K-14 educational agencies to identify, prevent, and resolve financial and data management challenges. FCMAT provides fiscal and data management assistance, professional development training, product development and other related school business and data services. FCMAT’s fiscal and management assistance services are used not just to help avert fiscal crisis, but to promote sound financial practices and efficient operations. FCMAT’s data management services are used to help local educational agencies (LEAs) meet state reporting responsibilities, improve data quality, and share information. FCMAT may be requested to provide fiscal crisis or management assistance by a school district, charter school, community college, county office of education, the state Superintendent of Public Instruction, or the Legislature. When a request or assignment is received, FCMAT assembles a study team that works closely with the local education agency to define the scope of work, conduct on-site fieldwork and provide a written report with findings and recommendations to help resolve issues, overcome challenges and plan for the future. Studies by Fiscal Year 90 80 70 60 50 40 30 20 10 0 92/93 93/94 94/95 95/96 96/97 97/98 98/99 99/00 00/01 01/02 02/03 03/04 04/05 05/06 06/07 07/08 08/09 09/10 10/11* 10/11** *Projected **Actual Tehama CounTy offiCe of eduCaTion seidutS fo rebmuN FCMAT also develops and provides numerous publications, software tools, workshops and professional development opportunities to help local educational agencies operate more effec- tively and fulfill their fiscal oversight and data management responsibilities. The California School Information Services (CSIS) arm of FCMAT assists the California Department of Education with the implementation of the California Longitudinal Pupil Achievement Data System (CALPADS) and also maintains DataGate, the FCMAT/CSIS software LEAs use for CSIS services. FCMAT was created by Assembly Bill 1200 in 1992 to assist LEAs to meet and sustain their financial obligations. Assembly Bill 107 in 1997 charged FCMAT with responsi- bility for CSIS and its statewide data management work. Assembly Bill 1115 in 1999 codified CSIS’ mission. AB 1200 is also a statewide plan for county office of education and school districts to work together locally to improve fiscal procedures and accountability standards. Assembly Bill 2756 (2004) provides specific responsibilities to FCMAT with regard to districts that have received emergency state loans. iv ABOUT FCMAT In January 2006, SB 430 (charter schools) and AB 1366 (community colleges) became law and expanded FCMAT’s services to those types of LEAs. Since 1992, FCMAT has been engaged to perform nearly 850 reviews for LEAs, including school districts, county offices of education, charter schools and community colleges. The Kern County Superintendent of Schools is the administrative agent for FCMAT. The team is led by Joel D. Montero, Chief Executive Officer, with funding derived through appropriations in the state budget and a modest fee schedule for charges to requesting agencies. Fiscal crisis & ManageMent assistance teaM 1 INTRODUCTION Introduction Background In February 2012 the Fiscal Crisis and Management Assistance Team (FCMAT) received a request from the Tehama County Office of Education for an Assembly Bill (AB) 139 extraordi- nary audit of the Reeds Creek Elementary School District. The county office identified potential issues of occupational fraud and abuse by district employees, including the transfer of resources from the district’s general fund to its Associated Student Body (ASB) account to pay for excess costs related to an out-of-state field trip attended by staff, students and parent chaperones. The district has experienced a turnover of key administrative positions over the last several years, with a new superintendent/principal beginning in August 2008 and a new Chief Business Official (CBO) in October 2010. The CBO candidate selected by the governing board had no background in public education or school finance, giving the Tehama County Office of Education cause for concern. The county office developed an increasing level of concern over the district’s financial position, questionable expenditures of the district’s general fund resources, and fundraising and expen- ditures associated with Associated Student Body (ASB) activities, including transfers of general fund resources to the ASB to cover excess costs of students’ out-of-state travel. The county office requested that FCMAT conduct an extraordinary audit under the authority of Assembly Bill 139 after this most recent series of events. FCMAT’s review of general fund and ASB financial activities identified serious deficiencies in internal controls, governing board policy, administrative regulations and operational procedures. These deficiencies, combined with a lack of financial oversight from the district’s board, created an environment conducive to fraud, misappropriation and/or mismanagement of district assets. FCMAT found numerous question- able transactions, contributing to an increased possibility that fraud and/or abuse may have occurred. California Education Code section 1241.5(b) states the following: . . . the county superintendent may review or audit the expenditures and internal controls of any school district in his or her county if he or she has reason to believe that fraud, misappropriation of funds, or other illegal fiscal practices have occurred that merit examination. The review or audit conducted by the county superintendent shall be focused on the alleged fraud, misappropriation of funds, or other illegal fiscal practices and shall be conducted in a timely and efficient manner. California Education Code Section 42638 (b) states the following: If the county superintendent determines that there is evidence that fraud or misap- propriation of funds has occurred, the county superintendent shall notify the governing board of the school district, the State Controller, the Superintendent of Public Instruction, and the local district attorney. FCMAT’s review was requested and conducted to determine if sufficient evidence exists to further investigate the findings, or if there is evidence of criminal activity that should be reported to the local district attorney’s office for further investigation. Tehama CounTy offiCe of eduCaTion 2 INTRODUCTION Study Guidelines The study agreement between the county office and FCMAT specifies that FCMAT will perform the following: 1. The Tehama County Office of Education has requested the FCMAT Team to provide for the assignment of professionals to conduct an AB 139 Extraordinary Audit. Pursuant to Education Code section 1241.5 (b), the Superintendent of Tehama County has reason to believe that fraud, misap- propriation of funds or other illegal practices may have occurred and shall conduct a review of the Reeds Creek Elementary School District. The primary focus of this review is to provide the Tehama County Office of Education and the district with reasonable assurances based on the testing performed that adequate management controls are in place regarding the district’s reporting and monitoring of financial transactions and that fraud, misappropriation of funds or other illegal activities have not occurred. Management controls include the processes for planning, organizing, directing and controlling program operations, including systems for measuring, reporting, and monitoring performance. The area of travel and conference and the expenditure of ASB Funds is generally a high risk audit area in which potential fraud issues such as fictitious employees or unauthor- ized misappropriation of assets may be detected. Specific audit objectives will include evaluating the policies, procedures, and internal controls and transac- tions performed by the district related to the following: • The FCMAT Team will review all the revenues and expenditures related to the transfer and\or disbursement of funds made by the district’s General Fund to the Associated Student Body account for the current and two prior fiscal years and determine if fraud, misappropriation of funds or other illegal activities have occurred. • The FCMAT Team will also sample test data from the current and two prior fiscal years and include a review of the general fund expenditures in the areas of sports, student incentives, employee reimbursements and staff appreciation to determine if fraud, misappropriation of funds or other illegal activities have occurred. Testing associated with this review will be based upon sample selection and will not include the testing of the complete list of all transactions and records for this period. Sample testing and review results are intended to provide reasonable, but not absolute assurance as to the accuracy of the district’s transactions and financial activity. FCMAT team members visited the district on April 10-12, 2012 to conduct interviews, obtain and review documents, and collect data. This report is the result of those activities and is divided into the following sections: I. Introduction II. Executive Summary III. Fraud Definition and Internal Controls Fiscal crisis & ManageMent assistance teaM 3 INTRODUCTION IV. Review of Transactions V. Associated Student Body (ASB) VI. Board Policies, Records Retention, Donations, and Booster Club Activities VII. Potential Fraud VIII. Appendices Fieldwork Investigating allegations of fraud requires a number of steps, including interviews with potential witnesses and gathering evidence from internal and external sources. FCMAT reviewed, analyzed and tested business records including cash receipts, cash disbursements, bank reconciliations, general ledger activity, vendor master files, financial reports, board policy and administrative regulations, board meeting minutes, and internal documents secured from various departments and from independent sources. FCMAT also conducted interviews with district board members, former management personnel, business office and other district staff, and parents, to obtain information related to general business practices and events that transpired during the current and two preceding fiscal years, including any alleged mismanagement, fraud or abuse. Although there are many different types of fraud, embezzlement is common when employees are in positions of trust and have access to assets. Embezzlement occurs when someone who is lawfully entrusted with property takes it for his or her personal use. Common elements in all fraud include the following: • Intent, or knowingly committing a wrongful act • Misrepresentation to accomplish the act • Reliance on weaknesses in the internal control structure • Concealment to hide the act Scope and Procedures The primary focus of this review is to determine and report to the Tehama County Office of Education and the district whether there are reasonable assurances, based on testing, that adequate management controls are in place for the district’s reporting and monitoring of financial transactions, and whether fraud, misappropriation of funds or other illegal activities may have occurred. Specific audit objectives include evaluation of policies, procedures and internal controls and transactions related to the following two areas: • Transfers or disbursements of funds from the district’s general fund to the Associated Student Body (ASB) account, and • General fund expenditures for sports, student incentives, employee reimbursements and staff appreciation Fraud investigations consist of gathering adequate information about specific allegations and performing audit test procedures to determine whether fraud has occurred; evaluating the loss associated with the fraud; and determining who was involved and how it occurred. Tehama CounTy offiCe of eduCaTion 4 INTRODUCTION During interviews, FCMAT team members asked questions pertaining to policies and procedures; job responsibilities; fundraising activities and cash handling; purchasing and expenditure practices; expenditure authorization; student activities including associated student body and athletics; the receipt of cash, equipment and other assets from outside parties; and open-ended questions designed to elicit information about other possible irregularities related to the scope of work. FCMAT performed the following audit procedures to test cash disbursements: • Reviewed the detailed general ledger activity for fiscal years 2009-10 and 2010-11, and general fund activity through February 2012. • Selected as a representative sample 242 expenditure transactions from the district’s general fund and 238 expenditure transactions from the district’s revolving fund recorded during fiscal years 2009-10 and 2010-11, and activity through February 2012. Transactions selected focused on sports, student incentives, employee reimbursements and staff appreciation. FCMAT requested and reviewed supporting documentation for each transaction selected to verify whether appropriate supporting documentation and authorization were present. • Reviewed all revolving fund bank statements and reconciliations for the time period stated above. • Reviewed all expenditure transactions recorded in the district’s warrant register during the time period stated above and a reconciliation of transactions selected for testing from the general ledger. FCMAT performed the following audit procedures to test transactions of the ASB account: • Reviewed all transactions and available supporting documentation recorded in the ASB checking account Excel workbook from July 2009 through February 2012. Transaction review focused on verifying whether appropriate supporting documentation and authorization were present. Special attention was focused on transactions that occurred when general fund resources were transferred or deposited into the ASB account. • Reviewed and assessed the tools used to record ASB financial activity. • Reviewed all bank statements and reconciliations for the period indicated above. • Searched for unrecorded transactions documented in ASB bank statements. • Reconciled all activity recorded in the ASB account from July 2009 through April 2012 with bank records. • Inquired of staff for information about transactions for which the district could not locate documentation. FCMAT’s findings and recommendations are the result of the above audit procedures. Fiscal crisis & ManageMent assistance teaM 5 INTRODUCTION Study Team The study team was composed of the following members: Marisa A. Ploog, CPA Julie Auvil, CPA, CGMA FCMAT Fiscal Intervention Specialist FCMAT Fiscal Intervention Specialist Merced, California Bakersfield, California John Lotze FCMAT Technical Writer Bakersfield, CA Tehama CounTy offiCe of eduCaTion 6 Fiscal crisis & ManageMent assistance teaM 7 FRAUD DEFINITIONS AND INTERNAL CONTROLS Findings and Recommendations Fraud Definition and Internal Controls Fraud can include an array of irregularities and illegal acts characterized by intentional deception and misrepresentations of material facts. The principal mechanism to deter fraud or illegal prac- tices is strong internal controls. Internal controls include processes designed to provide reasonable assurance that the district’s operations are effective and efficient, that its financial information is reliable, and that its operations are in compliance with all applicable laws and regulations. The internal control structure includes policies and procedures used by district staff, accounting and information systems, the work environment and the professionalism of employees. A material weakness is a deficiency in the internal control process whereby errors or fraud may occur. Because of the weakness, employees in the normal course of business may not detect errors in time to correct them. A material weakness also can be a violation of law or regulations. Although all employees have some degree of responsibility for internal controls, the governing board, superintendent and senior management are ultimately responsible. Occupational Fraud Occupational fraud occurs when an organization’s owners, executives, managers or employees use their occupation to deliberately misuse or misapply the employer’s resources or assets for personal benefit. The three main types of occupational fraud are asset misappropriation schemes, corrup- tion schemes, and fraudulent financial statement schemes. Asset misappropriation schemes include cash skimming, falsifying expense reports and/or forging company checks. Corruption schemes involve an employee(s) using his or her influence in busi- ness transactions to obtain a personal benefit that violates that employee’s duty to the employer or the organization. Financial statement fraud includes the intentional misstatement or omission of material information in financial reports. Occupational fraud is one of the most difficult types of fraud and abuse to detect; however, the most common method of detection comes from tips, which help prevent occupational fraud three times as often as any other detection method. According to the 2012 Report to the Nations conducted and published by the Association of Certified Fraud Examiners, corruption schemes accounted for 33.4% of the 1,388 cases reported, with a median loss of $250,000. There is a direct correlation between the perpetrator’s position and authority in an organization and the losses incurred. Losses from fraud by owners and executives are three times higher than those from fraud by managers and nine times higher than losses incurred as a result of fraud by employees. Internal Controls Internal controls are the principal mechanism for preventing and/or deterring fraud or illegal acts. Illegal acts, misappropriation of assets or other fraudulent activities can include an assort- ment of irregularities characterized by intentional deception and misrepresentation of material facts. Effective internal control processes provide reasonable assurance that a district’s operations are effective and efficient, that the financial information produced is reliable, and that the organi- zation operates in compliance with all applicable laws and regulations. Tehama CounTy offiCe of eduCaTion 8 FRAUD DEFINITIONS AND INTERNAL CONTROLS Internal control elements provide the framework for an effective fraud prevention program. An effective internal control structure includes the policies and procedures used by staff, adequate accounting and information systems, the work environment, and the professionalism of employees. The five interrelated elements of an effective internal control structure and their definitions are included in the table below. Internal Control Element Definition Commonly referred to as the moral tone of the organization, the control environment includes a code of ethical conduct; policies for ethics; hiring and promotion guidelines; Control Environment proper assignment of authority and responsibility; oversight by management, the board or an audit committee; investigation of reported concerns; and effective disciplinary action for violations. Identification and assessment of the organization’s objectives in order to develop a Fraud Risk Assessment strategy to react in a timely manner. The development of policies and procedures to enforce the governing board’s direc- Control Activities tives. These include actions by management to prevent and identify misuse of the dis- trict’s assets, including preventing employees from overriding controls in the system. Establish effective fraud communication. Ensure that employees receive information Information and Communication regarding policies and opportunities to discuss ethical dilemmas. Establishing clear means of communication within an organization to report suspected violations. Conduct ongoing monitoring that includes periodic performance assessments to help Monitoring deter fraud by managers and employees. The following is a partial list of deficiencies and omissions that can cause internal control failures: • Failure to adequately segregate duties and responsibilities related to authorization. • Failure to limit access to assets or sensitive data (e.g. cash, fixed assets, personnel records). • Failure to record transactions, resulting in lack of accountability and the possibility of theft. • Failure to reconcile assets with the correct records. • Unauthorized transactions, resulting in skimming, embezzlement or larceny. • Lack of monitoring or implementation of internal controls by the governing board and management, or because personnel are not qualified. • Collusion among employees where little or no supervision exists. A system of internal controls consists of policies and procedures designed to provide the governing board and management with reasonable assurance that the organization is achieving its objectives and goals. Traditionally referred to as hard controls, these include segregation of duties; limiting access to cash; management review and approval; and reconciliations. Other types of internal controls, typically referred to as soft controls, include management tone, performance evaluations, training programs, and maintaining established policies, procedures and standards of conduct. A strong system of internal controls that includes all five of the above elements can provide reasonable but not absolute assurance that the organization will achieve its goals and objectives. Control Environment The internal control environment is critical because it establishes the moral tone of the organiza- tion. Though intangible, it begins with the leadership and consists of employees’ perception of the ethical conduct displayed by the governing board and executive management. Fiscal crisis & ManageMent assistance teaM 9 FRAUD DEFINITIONS AND INTERNAL CONTROLS The control environment is a prerequisite that enables other components of internal control to be effective in achieving the goals and objectives to prevent and/or deter fraud or illegal acts. It sets the tone for the organization, provides discipline and control, and includes factors such as integrity, ethical values and competence of employees. The control environment can be weakened significantly by a lack of experience in financial management and internal controls. The leaders of the Reeds Creek Elementary School District, including the chief business official (CBO), former superintendent/principal and board members, lack school finance experience. Turnover in the CBO position two years ago left the district business office with management that lacks the necessary experience in school business management, accounting and budgeting. This lack of experience contributes to a weakened internal control environment because many essential internal control elements, including proper assignment of authority and responsibility and oversight by management, are overlooked, circumvented or improperly addressed. It is not unusual to encounter school district board members and superintendents who lack an in-depth understanding of school district finance and essential systems and controls, as is the case in the district. In such cases it is normally the CBO who possesses this knowledge and experience, and who then seeks to teach and advise the board and superintendent in these areas. However, it is unusual and risky when all employees and managers who oversee a district’s finances lack this knowledge and experience. Although efforts are under way to train the current CBO, a lack of comprehensive understanding of the unique characteristics of public education and school finance and considerable lack of experience in the area of accounting and financial management have resulted in deficiencies in many routine practices. These weaknesses severely hinder the district from ensuring that its assets are properly managed and safeguarded. Control Activities Control activities are a fundamental element of internal control, and are a direct result of poli- cies and procedures designed to prevent and identify misuse of the district’s assets, including preventing any employee from overriding controls in the system. Control activities include the following: 1. Performance reviews, which compare actual data with expectations. In accounting and business offices, this most often occurs when budgeted amounts are compared with actual expenditures to identify variances, and followed up with budget transfers to prevent overspending. 2. Information processing, which includes the approvals, authorizations, veri- fications and reconciliations necessary to ensure that transactions are valid, complete and accurate. 3. Physical controls, which are the processes and procedures designed to safe- guard and secure assets and records. Segregation of duties includes zprocesses and procedures that ensure that no employee or group is placed in a position to be able to commit and conceal errors or fraud in the normal course of duties. In general, segregation of duties includes separating the custody of assets, the authoriza- tion or approval of transactions affecting those assets, the recording or reporting of related transactions, and the execution of the transactions. Adequate segregation of duties reduces the Tehama CounTy offiCe of eduCaTion 10 FRAUD DEFINITIONS AND INTERNAL CONTROLS likelihood that errors will remain undetected by providing for separate processing by different individuals at various stages of a transaction, and for independent review of the work. Fiscal crisis & ManageMent assistance teaM 11 REVIEW OF TRANSACTIONS Review of Transactions General Fund and Revolving Account To process payments to vendors, the district uses the accounts payable system, which is part of the Escape financial system in which transactions are recorded. This system draws checks, also referred to as warrants, from the county treasury where district cash balances are maintained. The district also uses a revolving fund account at a financial institution rather than the county treasury, as authorized by Education Code section 42800. Transactions processed through the revolving fund account are not immediately recorded in the district’s financial system; rather, they are recorded when the revolving fund account is replenished. The district’s general ledger included a high volume of revolving fund transactions. Revolving fund accounts are established for immediate needs, such as when the purchase must be made in less time than it takes to use the purchase order/accounts payable system. Revolving funds should have an established limit on individual expenditures and should not be used to circumvent the normal purchase approval process. FCMAT took this into consideration when selecting transac- tions for testing. FCMAT tested a total of 480 transactions during fiscal years 2009-10, 2010-11 and 2011-12, including 242 from the general fund and 238 from the revolving fund account, FCMAT’s review of these transactions and related supporting documentation identified a significant lack of control activities, which has contributed to numerous exceptions in the areas discussed below. Purchasing When properly implemented, purchase orders provide internal controls for managing expendi- tures and budgets. Effective budget management and purchasing controls require the preparation and approval of a purchase order, or similar expenditure request, in advance of all purchases. FCMAT tested 242 expenditure transactions from the district’s general fund. Of these, 118 (48.8%) did not have a purchase order, indicating that the district’s use of a purchase order system is inconsistent and inadequate. Education Code section 41010 states the following: [t]he accounting system used to record the financial affairs of any school district shall be in accordance with the definitions, instructions, and procedures published in the California School Accounting Manual . . . Procedure 210-11 of the California School Accounting Manual (CSAM) provides the steps for encumbering funds for purchases that require a purchase order. The district’s audited financial statements for the fiscal year ending June 30, 2011 contained similar information in finding 2011-8. The use of revolving fund accounts is not exempt from the purchase approval process; it is best practice for all purchases a district makes using its revolving fund to follow strict criteria estab- lished through policy, and be approved in advance using the district’s request for payment (RFP) form to document approval. FCMAT tested 238 of the district’s revolving fund account transactions and found that 165, or 69.3%, did not have an RFP form as an authorizing document, and 176, or 74%, did not include approval in any form in advance of the purchase. Of the 73 transactions that had an RFP Tehama CounTy offiCe of eduCaTion 12 REVIEW OF TRANSACTIONS attached as supporting documentation, 60 forms, or 82%, did not have an authorizing signature, and 10 forms did not include an amount to be paid. This inconsistent use of the request for payment makes the system intended to control the authorization of purchases and expenditures ineffective. Recommendations The district should: 1. Implement policies and procedures to require that a purchase order be used for all purchasing transactions. 2. Require that a RFP form be used and completed properly for every revolving fund account transaction. 3. Require that a management employee not associated with the purchase provide prior approval for all expenditures. 4. Require that every completed RFP form include a payee, the amount to be paid, and an authorizing signature before it is processed for payment. 5. Require that every purchase be initiated using a purchase order or request for purchase form, followed by proper approval in advance of the purchase. Vendor Payments and Employee Reimbursements There are numerous inconsistencies in the district’s processes and criteria for vendor payments, and many industry-standard criteria were absent from the transactions FCMAT reviewed. Detailed supporting documentation (e.g. itemized receipts, invoices or time cards) indicating that goods or services had been received by the district in exchange for payment was absent from 196 (41%) of the 480 transactions examined. An absence of supporting documentation was especially prevalent among payments for referee fees from the revolving fund account. The district’s standard practice for these payments was that a notification would be submitted (usually by the superintendent/principal) in some form (oral, e-mail or RFP) to the CBO, who would then generate a check from the revolving fund account. Checks would be signed by the superintendent/principal and a second party, and then be given to the person performing the referee duties. The district did not obtain supporting documenta- tion in any form (e.g., invoice, time sheet, game schedule, sign-in sheet) substantiating that the service was actually provided by the person collecting the fee. Among the recipients of payments for referee fees were two district employees: a teacher and the former superintendent/principal. The CBO reported that the amounts paid to these employees through the revolving fund account were not included in their 2011 W-2s. This is not an accepted practice; accepted practice is to make payments to employees, other than expense reim- bursements, through a district’s payroll system to ensure that the correct payroll taxes are with- held and paid by the district and that the amounts are included in the employees’ taxable income reported on form W-2 at the end of each calendar year. Failure to process payments correctly results in underpayment of employer and employee payroll taxes as well as underreporting of the employee’s gross wages. Fiscal crisis & ManageMent assistance teaM 13 REVIEW OF TRANSACTIONS The district was unable to provide FCMAT with documentation for 90 of the 94 transactions from fiscal year 2009-10 selected for accounts payable testing. The selected transactions included the following three payments to Sacramento Kings Account Executive, Season Ticket Sales: • 8/27/09, $300.00 – annotated “basketball” • 11/19/09, $3,000.00 – annotated “sports fundraiser down payment” • 5/26/10, $200.00 – annotated “sports fundraiser” The nature of these expenditures is questionable, but because of the absence of supporting documentation FCMAT was unable to determine what the expenses were for. Multiple inquiries regarding these transactions went unanswered by district staff. A complete list of transactions selected for testing is provided in Appendix B. The district made payments to vendors based on vendor statements, which contributed to a duplication of payment to a vendor. Statements do not contain sufficient detail upon which to base a payment; invoices are the industry standard supporting documentation required to substantiate vendor payments because they provide the detail needed to validate the vendor’s billing (e.g., date of purchase, quantities, detailed descriptions of items purchased). FCMAT also noted a duplication of an employee reimbursement payment. Payments supported by an expense claim were often followed by a second payment supported by a photocopy of the documentation submitted. During fiscal year 2010-11, documents indicate that the former superintendent/principal approved his own reimbursement requests for 13 of 14, or 93%, of the reimbursement payments made to him using the general fund accounts payable process. FCMAT did not observe any evidence that these reimbursements had been reviewed by a third party (e.g. the president of the governing board) with the authority to deny them if they were inappropriate. The district was unable to provide any documentation regarding the reimburse- ments to the superintendent/principal for fiscal year 2009-10 because they were unable to locate source documents. Expenditure reimbursement claims paid during fiscal year 2011-12 year were reviewed by the board pursuant to the superintendent/principal’s employment contract, and included appropriate approval documentation. The district frequently uses its revolving fund account and often ran separate individual accounts payable batches to rapidly process reimburse- ments to the former superintendent/principal. This activity should have generated increased scrutiny by the district’s CBO and board but did not. The perceived presence of an immediate need for cash is a warning sign that greater control measures are needed and an indicator of possible personal financial pressures that can lead to fraud. The former superintendent/principal confirmed the precarious status of his personal finances during his interview with FCMAT. The district used incorrect mileage reimbursement rates for all reimbursement requests submitted after December 31, 2010. Each January 1, the Internal Revenue Service sets the mileage reim- bursement rate for that calendar year. The mileage rate for calendar year 2010 was $0.50 per mile. The rate increased to $0.51 per mile effective January 1, 2011 through June 30, 2011, and to $0.555 per mile from July 1, 2011 to present. The district’s board policy (BP) 3350 adheres to the IRS standard mileage reimbursement rate; however, the CBO has not changed the reimburse- ment rate from $.50 per mile. FCMAT’s review of the district’s general ledger revealed that some expenditures were charged to incorrect object codes. For example, a conference registration fee was charged to object 1100 (certificated teachers’ salaries) and object 4300 (materials and supplies) instead of object 5200 Tehama CounTy offiCe of eduCaTion 14 REVIEW OF TRANSACTIONS (travel and conferences). Inquiry as to the rationale behind the account coding revealed that instead of coding expenditures to the correct object code and then preparing budget transfers if funds were insufficient in the proper budget line, the CBO charged expenditures to any line in which budget amounts were sufficient. The CBO has since changed this practice. Cancelling vendor invoices by using a “Paid” stamp or other identifiable means is essential to ensure that invoices are not paid a second time if they become separated from their payment package. Of the 480 transactions reviewed by FCMAT, 372, or 78%, lacked a “Paid” stamp or any other identifiable cancellation mark. FCMAT’s review of selected revolving fund transactions and related supporting documentation revealed that fewer than two signatures were obtained for several checks drawn on the account. Although most checks had two signatures, indicating that it is the district’s practice to require this, the district’s board policy does not specify the number of signatures required. Industry- standard and best practices require two signatures on a check drawn from a district’s revolving fund account to ensure that no single party has the ability to both write and sign a check. The supporting documentation for 18 checks processed through the revolving fund account had a single signature, and eight of these 18 transactions were negotiated by the bank with only one signature. The remaining 10 transactions did not clear the bank and were subsequently cancelled using a stop payment or because of nonsufficient funds (NSF), and re-drawn, or the subsequent action could not be determined because no copy of the cancelled check was included in the bank statement provided to FCMAT. On seven occasions the CBO or the superintendent/principal signed checks made payable to themselves. In addition, the district’s administrative assistant and CBO prepare checks drawn on the revolving fund account and are also signatories on the account. The district’s controls regarding signatures required for checks drawn from the revolving fund account do not follow industry standards, which dictate that all checks should have two signatures. Industry-standard segregation of duties prevents one individual from both writing and signing the same check, prevents the person who generates or writes the check from being a signatory on the account, and prevents the payee from also having authority to sign the check. FCMAT’s testing revealed that the district has a standard practice of issuing a blank revolving fund account check for local purchases. Revolving fund account documentation indicates that checks are drawn and the date, payee and signature are completed; however, the amount of the check is left blank. The district then gives the check to the requesting party and retains a copy. The documentation pertaining to one transaction indicated that the check was presented to the merchant at checkout where it was processed as an electronic payment and returned to the employee with the amount printed directly on the check by the cash register. The purchaser returned the fully completed check and the receipt to the district for their records. This process was most commonly used for purchases made at Wal-Mart or Raley’s and was last used on March 10, 2011. In interviews, district staff reported that the practice was discontinued not because the district realized it was inappropriate but because of a change in Wal-Mart’s and Raley’s store policies. Industry-standard practice is to always ensure that checks drawn from the revolving fund account are complete, including amounts, before they are given to vendors for payment. Best practice is to use a purchase order for all purchases of goods and services. In cases where local purchases are necessary, a district issues a purchase order to the store or vendor, purchases are charged against that purchase order, and the vendor then sends an invoice to the district for payment. Fiscal crisis & ManageMent assistance teaM 15 REVIEW OF TRANSACTIONS If a store or vendor does not accept purchase orders, authorization for reimbursement can be given to an employee, who then makes the purchase using their own funds and submits appro- priate supporting documentation with a request for reimbursement. Another alternative is to allow the use of a district credit card. However, because the use of credit cards requires strong internal controls, FCMAT urges extreme caution in this area. Two debit purchases were made from the revolving fund account without evidence of prior authorization. The first was with Amazon Marketplace Internet for an audio cable and the other to Harland Clarke for blank check stock. The Amazon order used the CBO’s personal e-mail as a point of contact, and the district was unable to provide documentation of the transac- tion with Harland Clarke. Because of the lack of documentation and the district’s inability to provide verbal information regarding these transactions, FCMAT was not able to determine if the revolving account was accessed via the account and bank routing numbers or whether debit cards exist for the revolving account. Because debit cards provide immediate direct access to funds, they present considerable opportunity for individuals to circumvent internal controls for purchasing. Many individuals interviewed stated that the booster club uses district vendor accounts to charge their purchases. This may obligate the district to pay the vendor and seek subsequent reimburse- ment from the booster club. Because booster clubs and parent-teacher organizations and associa- tions are separate and distinct legal entities from a school district, it is standard and best industry practice never to commingle the financial activities of these entities with those of the district, but instead for them to maintain their own accounts with vendors. Recommendations The district should: 1. Initiate payments only after the submittal of an original vendor invoice. Ensure that all detailed supporting documents, including a properly prepared purchase order or RFP, detailed vendor invoices, properly executed employee reimbursement claim form accompanied by supporting itemized receipts, and receiving documents, are present before processing payment. 2. With the exception of reimbursements, process all payments to employees through the payroll system. 3. Process payments for referee service through the general fund accounts payable system unless advance notice is not possible. Ensure that payments are supported by documentation such as a time card or game schedule that includes dates and times of the referee service, and obtain a signature acknowledging receipt of the check at the time of delivery. 4. Discontinue generating vendor payments based on statements. 5. Require that all purchases and reimbursements be approved by a party not associated with the transaction. 6. Eliminate individual accounts payable batches to process reimbursements for any one employee. 7. Use the correct IRS standard mileage rate for reimbursement purposes. Tehama CounTy offiCe of eduCaTion 16 REVIEW OF TRANSACTIONS 8. Charge expenditures to the correct object code, and prepare budget transfers to cover the expenditures when necessary. 9. Avoid duplicate payments by requiring that all invoices, receipts or other relevant documents be stamped with the word “Paid” when payments are processed. 10. Ensure that two signatures are obtained on all revolving fund account checks, and that neither approval signatory is the payee. 11. Require that signatories to the revolving account be separate from and not involved in generating the check. 12. Discontinue issuing revolving checks without dollar amounts for local purchases. 13. Discontinue the use of debit cards for point of sale and online purchases. 14. Remove other entities from the district’s vendor accounts. Bank Reconciliations The district does not prepare bank reconciliations accurately or in a timely manner. Although the district provided documents purported to be bank reconciliations, closer examination showed that reconciliations had not been performed. FCMAT reviewed 33 monthly bank statements for the revolving fund account for July 1, 2009 through March 31, 2012 and found that 11 of the statements did not have any documentation representing a reconciliation attached. Of the 22 bank statements that indicated that the statement had been reconciled, 12 did not contain any documentation indicating that an attempt was made to tie the bank balance to the book balance. The remaining 10 bank statements had documentation indicating an attempt to tie the bank balance to the district’s book balance; however, differences between the bank balance and the book balance varied from $24.25 to $1,938.70, and the differences were not resolved. In addition, from July 1, 2009 through May 31, 2010, 11 reconciliations contained a reconciling item from May 13, 2008. It is industry-standard practice for items older than six months to be declared stale dated, voided and the funds returned to the account. These reconciliation issues resulted in six checks being drawn against the revolving fund account when sufficient funds were not available, causing the district to incur nonsufficient funds (NSF) fees totaling $177, $59 of which were subsequently reversed by the bank. Check number 309 for $94.89 was written on June 29, 2009 to the Reeds Creek School. The copy of this check contained the notation, “pay out to balance account to $2000 – due to refunds from [illegible] Bank and prior-year corrections.” No supporting documentation was included that provided either a calculation of the amount or proof that the money belonged to the ASB account. Without substantiation that this payment was rightfully due to the ASB fund, it could be construed as a gift of public funds. Properly prepared bank reconciliations would have identified any variance in the account balance resulting from fees, credits or other items, which normally would be accounted for as they were incurred. Preparing bank reconciliations is a routine business office process. The purpose of a bank recon- ciliation is to balance what the bank shows for the account with what appears in the district’s Fiscal crisis & ManageMent assistance teaM 17 REVIEW OF TRANSACTIONS books, including the general ledger or check register. When preparation, review and approval duties are properly implemented, the reconciliation process serves as a strong internal control system for cash management. Although there are a number of different commonly used formats for preparing bank reconciliations, the methods and results are the same: the differences between the bank balance and the book balance are identified, and any adjustments resulting from unre- corded transactions or errors are resolved. A bank reconciliation template can be accessed at the SpreadsheetShoppe.com website, and a step-by-step instruction guide to preparation is provided in Appendix A. Recommendations The district should: 1. Ensure that district staff are trained in how to correctly prepare a bank recon- ciliation. 2. Perform bank reconciliations that tie the bank’s reported balance to the district’s books monthly. Billing and Reimbursement Weaknesses Inadequate internal controls leave a district vulnerable to fraud, theft or the purchase of inap- propriate items. Fraud or theft schemes can take many forms. The most common frauds are the following: 1. Check tampering This is defined as “any scheme in which a person steals his or her employer’s funds by forging or altering a check on one of the organization’s bank accounts, or steals a check the organization has legitimately issued to another payee.”* 2. Billing schemes These are described as “any scheme in which a person causes his or her employer to issue a payment by submitting invoices for fictitious goods or services, inflated invoices, or invoices for personal purchases.”* 3. Expense reimbursement schemes These are defined as “any scheme in which an employee makes a claim for reimbursement of fictitious or inflated business expenses.”* *Source: Fraud in Accounts Payable – How to Prevent It, by Mary S. Schaeffer, (John Wiley & Sons, Inc., 2008) Although FCMAT found no evidence of check tampering, there were activities that meet the identifiable criteria for both billing and expense reimbursement schemes. These types of activities provided an employee with the ability to manipulate the district’s accounts payable processes for the purpose of misappropriating cash. Specifically, FCMAT found the following: • The former superintendent/principal submitted reimbursement claims and was paid for travel expenses without providing detailed receipts. This allowed reimbursement of lunch at $27 and dinners at $40 and $80 during a trip on which the former superintendent/ principal also brought his family. The absence of detailed receipts, values on receipts and Tehama CounTy offiCe of eduCaTion 18 REVIEW OF TRANSACTIONS stated purpose of these expenditures leaves questions regarding whether the cost of the meals claimed were solely for the employee or if they also included the cost of meals for family members or other individuals. It is not possible to determine the nature of the expenditures without detailed receipts. • On December 21, 2011, the former superintendent/principal was paid for a reimbursement claim in the amount of $236 for mileage incurred on November 5, 2011 to pick up hockey equipment donated to the district. The former superintendent/ principal acknowledged that he did not deliver this equipment to the district. The former superintendent/principal successfully pursued donations of hockey equipment from the Sharks and Parks program on behalf of the district on two other occasions since October 2008. The district reimbursed the former superintendent/principal on May 14, 2009 and on November 15, 2010 for mileage associated with travel to pick up equipment donations on October 18, 2008 and November 13, 2010, respectively. Acceptance of the November 2010 donation was acknowledged and documented in board minutes on December 16, 2010. FCMAT was unable to verify board action for the October 2008 donation because the district was unable to provide board minutes from October 2008 through March 2009. • On two occasions the former superintendent/principal was paid $100 per day through the district’s payroll system as an overnight stipend for chaperoning students during the district’s 8th grade Washington D.C. trips. Reimbursements of $400 and $600 were paid on 5/28/2010 and 6/10/2011, respectively. Although Article 12.8 of the district’s agreement with the certificated bargaining unit contains language pertaining to compensation for accompanying students on overnight travel, the district’s employment contract with the former superintendent/principal does not provide for the payment of a stipend of this nature. The former superintendent/principal maintained that he followed the certificated employees’ contract and requested payment of the stipend even though his contract with the district did not indicate that he was subject to the certificated bargaining unit’s terms regarding stipends. Further, although the district’s CBO sought and obtained the approval of the governing board president for the payment made on 6/10/2011, the approval of the entire governing board should have been obtained for the authorization of the payment because it was not a term provided in the employee’s contract. For the 5/28/2010 payment, no supporting documentation indicating third- party approval was provided and no board approval was obtained. Student Incentives and Staff Appreciation Numerous interviewees indicated that staff members and students were frequently beneficiaries of items that could be construed as gifts. Article 16, Section 6 of the California Constitution provides that the state Legislature cannot authorize any county, city, or other political subdivision to make any gift of public funds to an individual or corporation. Gifts and awards to staff and/ or students may be considered a gift of public funds unless the board has an established policy defining the parameters of allowable gifts and awards to staff in advance of any awards being made. The district was unable to provide FCMAT with any such board policy, further indicating that items given may constitute a gift of public funds. In general, the constitutional prohibition against the gift of public funds is not an issue when a direct and primary public purpose is being accomplished so that the public is receiving a benefit Fiscal crisis & ManageMent assistance teaM 19 REVIEW OF TRANSACTIONS as a result of the expenditure. However, if the gift is to an employee or other individual and there is no benefit to the public as a result, it can be considered a gift of public funds. The character of the expenditure is a significant factor when assessing whether something is a gift. An item that has only an intrinsic value as a recognition of service, such as a plaque, would not be considered a gift because the recognition benefits the public by encouraging meritorious work. On the other hand, a gift such as a set of golf clubs upon retirement has an extrinsic value and would violate the constitutional prohibition. During a review of transactions, FCMAT identified purchases that confirmed that the types of items reported as being provided to staff and students had been purchased during the time period under review. The review of transactions also identified several other areas in which questionable expenditures were made. Specifically, the district made the following questionable purchases: • Jackets and/or sports uniforms embroidered with the individual’s first name, shirts provided to staff to wear on specific days during the school year, and visors or hats for both staff and students. Individual items, including sales tax, cost $4.60 to $76.26 depending on the item. 620 articles of clothing were purchased between 12/14/2010 and 5/2/2011 ($7,243.22). • Parties for staff, including retirement parties, barbecues, Thanksgiving feast, picnics, and a farewell party for a substitute ($1,415). • Staff appreciation lunches ($726). • Food and beverages for staff meetings and events before the start of the 2011-12 school year ($101). • Flowers delivered to the district CBO’s mentor ($52). • Food, beverages and lunch provided to an interview team ($221.87). • Ice cream, doughnuts and beverages for student assemblies ($45). Even though the district did not sell these items, they can be considered competitive food sales as defined by the California Department of Education, and could jeopardize funding for the district’s food service program. These types of food items may also violate the district’s wellness policy. • The Farm Bureau awards banquet honoring Tehama County people of the year. The district paid for eight tickets for attendees, including the teacher of the year, her companion, and the former superintendent/principal and his wife ($200). FCMAT was not able to determine who used the remaining four tickets. • Student of the month lunches at the Elks Club, Kiwanis Club and Association of California School Administrators, sometimes including students’ family members ($795). • Parties, celebrations, assemblies and awards that featured ice cream, candy bars, candy canes and donuts, which, depending on when they are served, may also be considered competitive food sales, and may violate the district’s wellness policy and jeopardize its food service program ($234). • Gift cards for Baskin-Robbins ice cream store, used by a classroom teacher as a reward for positive behavior ($22). Tehama CounTy offiCe of eduCaTion 20 REVIEW OF TRANSACTIONS • Sports awards party, which included the costs of bowling, shoe rental, miniature golf, food and beverage for each student ($336). • Reimbursements were made to the former superintendent/principal for meal tips that ranged from 20% to 26%. Many school districts reimburse tips when reimbursing actual meal costs, as is the case with Reeds Creek. However, it is best practice for a district that does this to have a board policy that defines whether tips are allowed and what is considered reasonable. Most districts consider it reasonable to have a policy allowing reimbursement for tips of 15% to 18% on meals or food delivery. No such board policy was provided to FCMAT. • The following warrants were drawn from the district’s general fund and deposited into the district ASB account: • $7,500 on May 24, 2011, with a notation that it was to cover potential travel emergency costs during an eighth grade trip to Washington, D.C. • $1,145.01 on June 14, 2010, following an ASB account deficit after the May 2010 eighth grade trip to Washington, D.C. • The following checks were drawn from the district’s revolving fund account and written to the Reeds Creek School ASB: • $562.50 on May 20, 2011, with a notation stating “skate party.” • $464.92 on June 9, 2010, following an ASB account deficit after the May 2010 eighth grade trip to Washington, D.C. Recommendations The district should: 1. Implement a travel expenditure reimbursement policy that specifies maximum amounts for meals, including tips. 2. Strictly adhere to the terms of individual employment contracts. 3. Increase scrutiny of expenditures to ensure that they are appropriate and do not constitute a gift of public funds. 4. Obtain repayment from the ASB of any amounts paid to it from the general fund and the revolving fund account that were not appropriate reimburse- ments for expenditures on behalf of the district. Fiscal crisis & ManageMent assistance teaM 21 ASSOCIATED STUDENT BODY Associated Student Body (ASB) The ASB Structure The district conducts extracurricular student activities using an associated student body (ASB) structure that includes a student council and individual school-sponsored clubs. As a K-8 school, the district has the option of operating either an organized or unorganized ASB. An unorganized ASB is typically found in elementary schools because, as a rule, the students do not govern the ASB organization. Usually it consists of the primary student body organization and no additional clubs. Although students in unorganized ASBs raise funds, they usually have more limited involvement in decisions about fundraising events and how the funds are to be spent. The governing board delegates the authority to oversee the raising and spending of funds to the principal, site administrator or another school employee, who is able to make all decisions related to ASB operations and funds. In an organized ASB, students play a much more active role. The students identify the purpose for their fundraising activities and have primary authority over how ASB funds are spent, within district-established guidelines. Under this structure, the students must vote on and approve all expenditures of ASB funds. The role of the principal and advisor or advisors is to advise the students and co-approve the students’ decisions. In addition, board policy must be followed, and ASB expenditures and activities must directly benefit students. As with all other district expendi- tures, approval must be obtained in advance of any ASB expenditure; this prior approval should be evidenced through a proper purchase order process that includes the signature of a student in the club, the club advisor and the principal. An unorganized ASB is allowed to operate as if it is an organized ASB. A hybrid of both the organized and unorganized ASB is also acceptable in K-8 school districts. Incorporating some of the characteristics of an organized ASB structure for students in grades 6-8 better meets the needs of students at that grade level, and the increased level of student participation in an organized structure is valuable to student enrichment; however, it is not required. Because a similar level of participation in decisions is not practical for students in grades K-5, it is permissible to carry out activities for these students under an unorganized ASB structure. If a district chooses to use a hybrid of organized and unorganized ASB, it must determine which rules pertaining to organized ASBs will apply. For example, the principal or site administrator could still make all decisions without students voting, but there could be a student council that takes minutes of all its meetings. An ASB constitution and bylaws are important because they provide a framework within which the organization will operate and state all of the policies and rules for governance. Bylaws would only be required if the unorganized ASB determined that a student council would be actively involved in the financial aspects of the ASB. Regardless of the operational structure, the school site principal or administrator is directly responsible for student body organization financial activities and must make sure that they conform to established poli- cies and procedures. The Reeds Creek Elementary School District’s ASB incorporates elements of both organized and unorganized ASB structures. Like an organized ASB structure, the district has a student council with five officers including a president, vice-president, secretary/treasurer, commissioner of build- ings and grounds, and commissioner of sports and spirit. Each year students campaign for officer positions on the student council, which serve as part of the school leadership team. The council also includes class representatives from grades four through eight, the principal, and a certificated Tehama CounTy offiCe of eduCaTion 22 ASSOCIATED STUDENT BODY club advisor. The council officers have voting and decision-making rights at council meetings. However, FCMAT’s review of the minutes from 2008-09 through February 2012 indicates that students’ decision-making authority is focused on student spirit activities; only a small number of notations indicated that students voted on and approved financial activities, and the dollar amounts in these few instances were small. Class representatives do not have voting rights; their role is to report information back to their classmates. Financial Management The district’s CBO manages the ASB accounting records. Financial activity is recorded in an Excel workbook, separated into eight individual categories. Over the last three years, fundraising has been done mostly for visual and performing arts activities, a gardening club, seventh grade and eighth grade classes, and, to a far lesser degree, athletics, yearbook, student council and book fair. Although these funds are separated, the fundraising revenue and expenditures for each activity are not effectively isolated or documented. The workbook is not well structured as an accounting tool; however, ASB software products are available that would make reconciliations clean and simple. Many individuals indicated that there was a lack of organization and structure for ASB fund- raising activities. Until recently, fundraising activities were brought to the governing board as informational items only but not formally approved by the board. California Education Code section 48932 allows the governing board to authorize student body organizations to conduct fundraising activities and makes it clear that the governing board is responsible for approving fundraising events. The distribution of fundraising proceeds among various student activities has been primarily at the discretion of the superintendent/principal. Staff reported that the use of ASB funds did not appear to be equitable for all students, and that the gardening club, which originated as part of the Gifted and Talented Education (GATE) program, is mostly parent- driven and that its only activity currently is a small class garden. Numerous individuals interviewed reported that the former superintendent/principal frequently initiated fundraising activities by ordering or purchasing items to be sold by staff and/or students, including cookie dough, candy bars and T-shirts, but delegated management of the sales to indi- viduals who lacked the training or knowledge to manage these types of activities. Considerable confusion existed about whether the fundraising efforts pertained to the district, the ASB, or the PTA/booster club. Systems had not been established to inventory items purchased for student sales, track distributions to students, or account for cash collections. Staff members reported that managing these fundraisers became overwhelming and they simply did the best they could, but felt very conflicted about handling the high volume of materials, cash and student activity. Several individuals interviewed noted that there was little control over the handling of cash, and often it would be collected from students and provided to the superintendent/principal to put in the safe. FCMAT reviewed supporting documentation for all financial transactions, all financial activity reported in the ASB accounting records, and all bank statements of the ASB from July 1, 2009 through April 2012. This included a review of 96 deposits and 147 expenditures, and verification of these against bank statements. FCMAT reconciled all ASB activity from July 2009 through April 2012. As of April 2012, there was a balance of $8,245.11 in the ASB bank account. FCMAT also reviewed all ASB meeting minutes for October 2008 through February 2012. Fiscal crisis & ManageMent assistance teaM 23 ASSOCIATED STUDENT BODY The district maintained minimal supporting documents (e.g., expenditure receipts, invoices, cash count sheets and other support related to cash receipts and cash disbursements) with each month’s bank statement. Accounting records, supporting documentation and interviews with district staff revealed a significant lack of structure and control over ASB activities. The ASB conducted high-volume fundraising efforts with little to no control over fundraising or the expenditure of funds. Staff who were assigned responsibility for overseeing student fundraising activities were overwhelmed by this task and lacked a clear understanding of the essential controls for cash handling. The district does not have systems to isolate, document and validate cash receipts related to fundraising activities. Although a cash count sheet was noted as supporting documentation for many deposits, the district does not use receipts to document actual cash collections for individual transactions. In many cases little or no detail was provided to support the fundraising activity or expenditure. Cash Receipts Fundraising proceeds deposited into the ASB bank account and recorded in the ASB workbook totaled $75,218.81 during the 34 months reviewed. FCMAT reviewed these transactions and supporting documentation and noted the following deficiencies: • No revenue potential forms or budgets were prepared for fundraising efforts. • No detailed accounting of revenue was generated for fundraising events. • No pre-numbered, pre-printed standard receipts were used to document cash collections. • Infrequent dual cash count procedures were documented on cash count sheets supporting deposits. • A lack of segregation of duties and chain of custody existed related to cash handling. • Expenditures were deducted from cash proceeds prior to deposit. • District funds were deposited into the ASB account. Cash Disbursements FCMAT reviewed recorded expenditures of $68,805.16 and supporting documentation for the period indicated above and noted the following deficiencies: • Inadequate segregation of duties. • No use of a purchase order system for expenditures. • Lack of board and/or student approval. • Lack of supporting documentation for payment. • Use of a debit card for point-of-sale purchases. • Gifts, including gifts of cash, to staff and students. • Expenditures that exceeded revenue generated. • Amounts paid for salaries supported by an employee contract. • Checks written to “cash.” • A lack of dual signatures on checks. • Use of an inadequately structured system for recording ASB transactions and reconciling them with bank records. Tehama CounTy offiCe of eduCaTion 24 ASSOCIATED STUDENT BODY The district does not record financial activity in the ASB accounting workbook in a timely manner. Many transactions were entered based on the information provided in the bank state- ments, and many lacked supporting documentation. Although there was indication on bank statements that each had been reconciled, proper reconciliations of book balance to bank balance were not present and balances did not reconcile. Frequently, reconciling items such as bank fees or voids were recorded incorrectly or not at all. Multiple entries in the workbook were made simply to achieve agreement with the balance reported by the bank. A lack of controls over fundraising and expenditure activities, most significantly cash controls and segregation of duties, presents the potential for unrecorded income or receipts. The district’s lack of detailed accounting and adequate supporting documentation for cash collected from fundraising activities made it impossible to ensure that all collections were ultimately depos- ited into the ASB account. In several instances, amounts were deducted from collections for reimbursement of costs associated with fundraising activities. The practice of advancing cash to individuals and the absence of supporting documentation are also of great concern and raise questions regarding its use. Improper internal controls such as these leave the district vulnerable to misappropriation of assets, illegal activities and fraud. In particular, deficiencies in cash controls create an environ- ment that is conducive to skimming, which is the removal of cash before it is recorded, leaving no direct audit trail to the theft. Two of the district’s last three independent audit reports, June 30, 2010 and June 30, 2011, have also identified weaknesses in the area of cash controls. Contributions from the General Fund FCMAT found four deposits from district general fund resources into the ASB account, including a deposit of $464.92 on June 9, 2010, supported by a check drawn from the district’s revolving fund account, and a deposit of $1,145.01 on June 15, 2010 via a check drawn from the district’s general fund on the same date. These two deposits were made after the eighth graders’ May 2010 trip to Washington DC. As of May 31, 2010, the account balance shown in the ASB accounting workbook for the eighth grade class was $(3,232.93) and the balance for the entire ASB account was $(1,410.32). No other club balance was negative when the above deposits were made, and no club account other than the eighth grade account had expenditures after April 15, 2010. Thus it is reasonable to associate these deposits with the need to offset expenses in excess of the amount secured from fundraising for this trip. A third check was written to the Reeds Creek Student Body on May 20, 2011 in the amount of $562.50 from the district’s revolving fund account. This check contained the notation, “Reimb for skate party.” Although this check could not be traced directly to a correlating deposit in the ASB account because of the lack of supporting documentation, a deposit of $1,707.50 was made on the same date and was recorded in the ASB accounting records as $1,145.00 into the yearbook account and $562.50 into the eighth grade account. The ASB accounting records also indicated a correlating check for $562.50 made out to Funland on May 12, 2011. A fourth deposit, of $7,500.00, was drawn from the general fund on May 24, 2011 and depos- ited into the ASB account on the same date. This deposit coincided with the eighth graders’ May 23-27, 2011 trip to Washington DC. This warrant was drawn at the urgent direction of the former superintendent/principal to the CBO via e-mail on May 24, 2011, citing expected severe weather and likely airline delays. The e-mail elaborated on the potential unexpected costs of delays and a budget shortfall of $2,500 for the trip. As of May 27, 2011, the ASB account’s Fiscal crisis & ManageMent assistance teaM 25 ASSOCIATED STUDENT BODY available balances were $1,196.37 for the eighth grade class and $6,592.74 for the entire ASB account. Without the $7,500 deposit from district resources on May 24, 2011, the balances would have been $(6,303.63) for the eighth grade account and $(907.26) for the entire ASB. There was no record of repayment to the district of these amounts and no substantiation for their receipt. Education Code section 35330 states that district funds may not be used to pay the expenses of pupils participating in field trips or excursions to out-of-state destinations; however, expenses for instructors, chaperones, and other personnel participating in an authorized out-of- state field trip may be paid with district funds. Further, the contribution to the ASB may be a gift of public funds and a potential misappropriation of district assets. FCMAT’s review of transactions related to this trip indicated poor financial planning. The nature of several transactions indicates that, at a minimum, there is sufficient evidence to indicate a perception of fraud, mismanagement and/or misappropriation of funds. Of greatest significance are the following: • Fifty-three ASB account debit card transactions, most of which had no receipt or supporting documentation. An additional 43 debit card transactions were noted associated with the Washington DC trip in May 2010. FCMAT also noted eight other debit card purchases during the period of review that were not related to the trips to Washington DC. • Check number 1742 for $2,000.00 from the ASB account and made payable to the former superintendent/principal, with no supporting documentation. Cash in the amount of $961.00 was removed from the safe on May 12, 2011 for use during the May 2011 Washington DC trip. At the time this cash was removed, the superintendent/ principal acknowledged the removal in writing and the CBO confirmed it. Staff reported that each student was given $75.00 in cash at the beginning of the trip for lunches, snacks and souvenirs. No formal accounting supported the distribution or expenditure of this cash. This cash was also not accounted for in the ASB accounting workbook, resulting in an understating of fundraising revenue and understating of expenditures for the Washington DC trip. • The purchase of two one-way plane tickets for the former superintendent/principal’s spouse and infant to participate in the trip, at a total cost of $987.30. The district had no documentation indicating that the amount was repaid or that the required $1,300 chaperone payment was deposited into the district’s ASB account. • The distribution of cash to staff, students and chaperones. • The use of general fund resources to pay for ASB expenditures that exceeded the amount the ASB fundraised. The district’s internal control deficiencies have led to an environment in which there is a poten- tial for fraud, misappropriation and misuse of district assets. Specifically, the district has the following deficiencies in four of the five previously discussed internal control elements: • Control Environment The district’s management has not established oversight procedures for ASB activities to ensure that internal controls are in place and that departments follow board policies and administrative regulations. Several activities should have alerted the district to these deficiencies during the period reviewed but appear to have been largely ignored by the district and school board. Tehama CounTy offiCe of eduCaTion 26 ASSOCIATED STUDENT BODY • Control Activities The board and management did not take actions to identify and prevent misuse of the district’s assets. This allowed the former superintendent/principal to circumvent appropriate cash handling and expenditure approval procedures, providing the opportunity for fraud and misuse of district assets. • Information and Communications The district does not have fraud policies or methods for discussing ethical dilemmas with senior managers or the board that assure employees that there will not be retaliation for reporting suspected fraud. • Monitoring The district does not have a monitoring system that includes periodic performance assessments to deter fraud. The district has significant material weaknesses in its internal controls and operational policies and procedures related to the management and oversight of ASB activities. The deficiencies and exceptions noted during FCMAT’s review of the ASB financial records clearly demonstrate inadequate financial management and provide sufficient evidence of the potential for fraud, mismanagement and misappropriation of district funds. Recommendations The district should: 1. Temporarily discontinue all fundraising activities until standard policies, administrative regulations and operating procedures are developed, docu- mented and implemented. 2. Standardize ASB processes, procedures and forms to ensure that activities are operated efficiently and in a manner that provides for accountability. Procedures should include a system of checks and balances to ensure that student funds are used appropriately. 3. Ensure that all financial activity accounted for in the ASB account is for student activities of the ASB. 4. Ensure that all who participate in ASB finances are adequately trained and understand what is expected of them. 5. Ensure that all fundraising events are brought before the board for review and approval in advance each year. Include the purpose for each fundraising event and a budget to ensure that activities are self-sustaining. 6. Use a standard ASB accounting system to manage ASB financial activity. 7. Implement a process for using and keeping receipts that includes the use of pre-numbered, pre-printed receipt books. Each receipt should clearly identify the origin of the payment, including the fundraising activity with which it is associated, and have sufficient information to match it with a corresponding deposit. 8. Require that all cash be counted and verified by two parties. Fiscal crisis & ManageMent assistance teaM 27 ASSOCIATED STUDENT BODY 9. Ensure that all expenditures are approved in advance and documented using a purchase order system. 10. Prepare accurate bank reconciliations monthly. 11. Return all amounts paid from its general fund that are not substantiated as appropriate district expenditures. Tehama CounTy offiCe of eduCaTion 28 Fiscal crisis & ManageMent assistance teaM 29 BOARD POLICIES, RECORDS RETENTION, DONATIONS, AND BOOSTER CLUB ACTIVITIES Board Policies, Records Retention, Donations, and Booster Club Activities During interviews and review of documents, FCMAT noted some items that are outside of the original scope of work for this study but that may leave the district susceptible to misappropria- tion of assets and fraud, and that thus warrant further investigation and corrective action by the district. Board Policies and Administrative Regulations Board policies and administrative regulations are based on laws and regulations contained in numerous documents, such as the California Education Code, Government Code, Public Contract Code, federal regulations, case law and district practice. Board policies and regulations provide guidelines and directives by which a district and its personnel operate, and they are a key component of internal controls. Because they are based on laws and regulations that are revised frequently, it is important to update board policies to reflect changes in legislation. Most of the district’s board policies and administrative regulations had no date of adoption or revision, making it impossible to determine if the policy has already been adopted, is in the process of being revised, or is in draft and in the process of being adopted. As a result, many of the district’s board policies and administrative regulations may not comply with current law and district practice. Records Retention District personnel routinely struggled to locate supporting documents requested by FCMAT and needed to substantiate the validity and appropriateness of district and ASB expenditures. Although ultimately much of the documentation was provided as documents were brought from several locations, the district was unable to provide 90 of the 94 fiscal year 2009-10 transactions requested for accounts payable testing because these documents had been misplaced during the CBO’s office move. The district provided FCMAT with its Administrative Regulation (AR) 3580(a) regarding district records, which complies with California Education Code, California Administrative Code Title 5, Commercial Code and Government Code and shows that the district is aware of its record- keeping responsibilities. However, like many others, this AR was undated, making it impossible to determine its status or authority. Donations Because donations of money and property are commonly offered to school districts, it is impor- tant that districts have appropriate board policies regarding such donations. The district provided FCMAT with Board Policy (BP) 3290(a) regarding gifts, grants and bequests. This policy is also undated, which calls into question whether it has been adopted by the governing board. However, district administrators believe this is the district’s policy for accepting donations. The policy requires that donated items become district property and requires the board to consider whether the item or items being offered provide suitable educa- tional opportunities to its students, whether there are underlying costs that would be prohibitive, and whether the donor is imposing conditions or restrictions upon the district. Tehama CounTy offiCe of eduCaTion 30 BOARD POLICIES, RECORDS RETENTION, DONATIONS, AND BOOSTER CLUB ACTIVITIES Since fiscal year 2008-09, the district has received an annual donation of hockey equipment from Sharks and Parks, an organization affiliated with the San Jose Sharks professional hockey team. The practice began when the former superintendent/principal traveled to San Jose to pick up equipment on October 18, 2008. The mileage for that trip was reimbursed on May 14, 2009; however, the district was unable to provide documentation showing that the board accepted the donation. The next donation of equipment was picked up by the former superintendent/ principal on November 18, 2009, the mileage reimbursement paid on December 14, 2010, and the donation accepted by the board at its December 16, 2010 board meeting. On November 5, 2011, the former superintendent/principal picked up another donation of hockey equipment, with an estimated value of $4,000, from Sharks and Parks. The board approved the donation at its December 15, 2011 meeting, and the mileage reimbursement for the former superintendent/ principal’s trip was paid on December 21, 2011. However, this equipment was never delivered to the district; the former superintendent/principal reported that it was given to the Police Activities League. The actions of the former superintendent/principal and the governing board related to these equipment donations, including the reimbursements of the superintendent/principal’s travel costs, lend credence to the conclusion that the equipment obtained in 2011 should have been delivered to the district. Booster Club Activities The booster club affiliated with the district conducts a large amount of fundraising. District staff and booster club members reported a significant amount of confusion regarding the assign- ment of fundraising activities. Individuals from both groups indicated that they were frequently unaware of who was responsible for collecting fundraising proceeds or managing expenditures associated with fundraising activities. Many individuals interviewed stated that the booster club usually operates all concessions; however, a review of transactions showed that at times the ASB has conducted these activities. The former superintendent/principal played a significant role in booster club activities, including cash collections, purchases, and planning and organization of events. The former superintendent/ principal was also on the booster club bank account and used a debit card for booster club transactions. Until recently, all of the booster club bank statements were sent to the school district. Also, as noted earlier, the booster club has been permitted to use district vendor accounts to make purchases for booster club activities. This has contributed to delinquency in payments to vendors because district staff and booster club members failed to manage the payment of the charges. The booster club’s use of district vendor accounts and the lack of controls and strong financial management in the district’s business office increase the likelihood that the district has paid for booster club expenditures. Booster clubs are separate legal entities from the district and are neither under the control of nor the responsibility of the site administrator, superintendent, governing board, or students. Conversely, booster clubs should not be involved in administering or supervising the activities of student organizations. Booster club funds and district funds, including ASB funds, should never be commingled. A booster club is to be distinct and separate from the district, with a separate name and address and its own tax identification number. Booster clubs are responsible for their own financial management and tax reporting. A district should in no way imply that it has any responsibility for a booster club. Fiscal crisis & ManageMent assistance teaM 31 BOARD POLICIES, RECORDS RETENTION, DONATIONS, AND BOOSTER CLUB ACTIVITIES Although booster clubs are separate entities, the district’s governing board can approve guidelines for these groups to follow, and it is best practice for the governing board to exercise authority to approve these groups’ fundraising activities. FCMAT found no board policy regarding auxiliary organizations, and district staff were unable to provide any such policy or administrative regula- tion. FCMAT’s Associated Student Body Accounting Manual and Desk Reference 2009 contains more guidance pertaining to booster clubs and can be downloaded for free from www.fcmat.org. Recommendations The district should: 1. Immediately begin determining when each board policy or administrative regulation was adopted and/or revised. Ensure that the documents are dated, and keep policies and administrative regulations updated as they are adopted and revised in the future. 2. Determine the date BP and AR 3580(a) were adopted or revised, and begin gathering and properly organizing its records. 3. Revise board policy, administrative regulations and donation procedures to ensure that the district takes possession of donated items within a reasonable time after the board approves the donation. 4. Endeavor to collect the hockey equipment that Sharks and Parks donated to the district on November 5, 2011. 6. Discontinue allowing the booster club to use district vendor accounts for purchases. 7. Develop board policy that provides guidelines for auxiliary organizations. 8. Refer to FCMAT’s Associated Student Body Accounting Manual and Desk Reference for guidance about the district’s and PTA/booster clubs’ respective roles. Tehama CounTy offiCe of eduCaTion 32 Fiscal crisis & ManageMent assistance teaM 33 POTENTIAL FRAUD Potential Fraud Based on the findings in this report, there is sufficient evidence to demonstrate that fraud, mismanagement and misappropriation of the district’s general fund and ASB resources and assets may have occurred. Significant material weaknesses in the district’s internal control environment increase the probability of fraud and/or abuse. These findings should be of great concern to the district’s governing board and the Tehama County Office of Education and require immediate intervention to limit the risk of fraud and/or misappropriation of assets in the future. In accordance with Education Code section 42638(b), action by the county superintendent shall include the following: If the county superintendent determines that there is evidence that fraud or misap- propriation of funds has occurred, the county superintendent shall notify the governing board of the school district, the state controller, the superintendent of public instruc- tion and the local district attorney. In accordance with Education Code Section 1241.5(b), the county superintendent shall report the findings and recommendations to the governing board of the district at a regularly scheduled board meeting within 45 days of completing the audit. The governing board of the school district shall notify the county superintendent within 15 days after receipt of the report of its proposed actions regarding the county superintendent’s recommendations. Recommendation The county superintendent should: 1. Notify the governing board of the Reeds Creek Elementary School District, the state controller, the superintendent of public instruction, and the local district attorney that fraud or misappropriation of district funds and/or assets may have occurred. Tehama CounTy offiCe of eduCaTion 34 Fiscal crisis & ManageMent assistance teaM 3355 APPENDDRICAEFST Appendices Appendix A Sample Bank Reconciliation Steps Appendix B General Fund and Revolving Fund Transaction Selections Appendix C Study Agreement Tehama CounTy offiCe of eduCaTion 3366 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM 3377 APPENDDRICAEFST Appendix A Sample Bank Reconciliation Steps Following are the steps required to prepare an accurate and complete bank reconciliation: • Enter the bank reconciliation period end date, the account description, bank account number, preparer’s name and the date the reconciliation is being performed. • On the bank statement side: The bank statement balance is transferred to the reconciliation. Trace deposits listed on the bank statement to the books. Any deposits recorded in the books but not yet shown on the bank statement are deposits in transit. These can be shown individually on the bank statement or as a list attached to the bank reconciliation with the total transferred to the reconciliation, and are added to the bank balance. Trace to the books each of the checks that the bank statement shows as having cleared. Any checks recorded on the books but not yet listed on the bank statement are outstanding checks. These can be shown individually on the bank statement or as a list attached to the bank reconciliation with the total transferred to the bank reconciliation, and are subtracted from the bank balance. Calculate the adjusted bank balance. • On the general ledger or book side: Transfer the balance per the revolving fund check register to the reconciliation. Review the bank statement to determine if other additions or deposits are included on the bank statement but not in the check register. These items would be additions to the book/general ledger/check register balance. Such items could include interest paid on the account, amounts the bank has collected on behalf of the district, or fees waived by the bank. Review the bank statement to determine if there are items that have been subtracted in the bank statement but that are not included in the check register. These items would be deductions to the book/general ledger/check register balance. Such items could include bank fees, ACH/debit transactions or NSF checks. Identify any errors made by the bank or district in recording various cash transactions in the “other” category on the statement. Calculate the adjusted book balance. Tehama CounTy offiCe of eduCaTion 3388 DARPPAEFNTDICES • After completing these steps, the bank and the book balances should be the same. If there are differences, they should be investigated until the difference has been resolved. • All items that were recorded/recognized by the bank but not included in the check register should now be recorded in the check register. • Copies of any supporting documentation should be kept with the bank reconciliation. • The preparer should then provide the completed reconciliation and any supporting documents to his or her supervisor for review and approval. Fiscal crisis & ManageMent assistance teaM 3399 APPENDDRICAEFST Appendix B General Fund and Revolving Fund Transaction Selections Tehama CounTy offiCe of eduCaTion 4400 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 01-9002 deerC sdeeR )1/510000( assileM ,seyoB tnemyaP rodneV yaW noniP 282 08069 AC ,ffulB deR 41.88 00. 41.88 deraelC diaP90/72/80 374914 edarg 3-283000-01R90/61/80 01/9002 43.02 000-011-043-0034-0001-0111-0-0011-10 1 8.76 000-541-043-0034-0001-0111-0-0011-10 600000 # retsigeR53000-01P #OP25004 etaD kcehC0027280PA dIhctaB 14650004 # kcehC 41.88 tnuomA eciovnI latoT )1/510000( assileM ,seyoB tnemyaP rodneV yaW noniP 282 08069 AC ,ffulB deR 99.251 00. 99.251 deraelC diaP90/10/90 901180WW seilppus moorssalc43000-01R90/11/80 01/9002 2 000-541-043-0034-0001-0111-0-0011-10 700000 # retsigeR03000-01P #OP90/30/90 etaD kcehC0023090PA dIhctaB 39850004 # kcehC 99.251 tnuomA eciovnI latoT )1/710000( refinneJ ,namkcorB tnemyaP rodneV daoR nosnhoJ 53381 08069 AC ,ffulB deR 32.631 00. 32.631 deraelC diaP01/71/60 012060 seilppus moorssalc 7/6 edarg15100-01R01/52/30 01/9002 3 000-521-043-0034-0001-0111-0-0011-10 930000 # retsigeR33100-01P #OP01/32/60 etaD kcehC023260PA dIhctaB 86122004 # kcehC 32.631 tnuomA eciovnI latoT )81( namkcorB .A refinneJ tnemyaP eeyolpmE .dR egdiR 02691 08069 AC ,ffulB deR 30.391 00. 30.391 deraelC diaP90/32/90 906190S seilppus ssalC 90/61/90 01/9002 4 000-521-043-0034-0001-0111-0-0011-10 800000 # retsigeR #OP90/32/90 etaD kcehC0023290PA dIhctaB 67070004 # kcehC 30.391 tnuomA eciovnI latoT )04( kcinimoD .M koorB tnemyaP eeyolpmE .evA tseW 545 08069 AC ,ffulB deR 54.37 00. 54.37 deraelC diaP01/11/40 011040 seilppus yad stnerapdnarg 01/11/40 01/9002 5 000-000-043-0034-0001-0111-0-0011-10 230000 # retsigeR #OP01/31/40 etaD kcehC023140PA dIhctaB 69771004 # kcehC 54.37 tnuomA eciovnI latoT )04( kcnimoD .M koorB tnemyaP eeyolpmE .evA tseW 545 08069 AC ,ffulB deR 00.001 00. 00.001 deraelC diaP90/32/90 901290S llabyellov feR 90/12/90 01/9002 6 000-000-043-0085-0024-5311-0-0000-10 800000 # retsigeR #OP90/32/90 etaD kcehC0023290PA dIhctaB 87070004 # kcehC 00.001 tnuomA eciovnI latoT )04( kcinimoD .M koorB tnemyaP eeyolpmE .evA tseW 545 08069 AC ,ffulB deR 00.05 00. 00.05 deraelC diaP90/51/01 902101S EEFER BV 90/21/01 01/9002 7 000-000-043-0085-0024-5311-0-0000-10 010000 # retsigeR #OP90/91/01 etaD kcehC0029101PA dIhctaB 13680004 # kcehC 00.05 tnuomA eciovnI latoT 4411 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 01-9002 deerC sdeeR )04( kcinimoD .M koorB tnemyaP eeyolpmE .evA tseW 545 08069 AC ,ffulB deR 94.18 00. 94.18 deraelC diaP01/02/10 STROPS yenruot strihs-t 01/01/10 01/9002 8 000-000-043-0034-0024-5311-0-0000-10 120000 # retsigeR #OP01/02/10 etaD kcehC020210PA dIhctaB 21531004 # kcehC 94.18 tnuomA eciovnI latoT )1/930000( ettenyL ,renkluaF tnemyaP rodneV evirD otirreC lE 1071 08069 AC ,ffulB deR 97.69 00. 97.69 deraelC diaP01/31/60 010250 seilppus moorssalc 01/02/50 01/9002 9 000-531-043-0034-0001-0111-0-0011-10 830000 # retsigeR #OP01/51/60 etaD kcehC025160PA dIhctaB 96512004 # kcehC 97.69 tnuomA eciovnI latoT )1/340000( retneC drawA G & G tnemyaP rodneV teertS tunlaW 743 08069 AC ,ffulB deR 35.477 00. 35.477 deraelC diaP01/11/40 790611 sdrawa llabteksab 01/03/30 01/9002 01 000-000-043-0034-0024-5311-0-0000-10 230000 # retsigeR #OP01/31/40 etaD kcehC023140PA dIhctaB 00871004 # kcehC 35.477 tnuomA eciovnI latoT )1/340000( retneC drawA G & G tnemyaP rodneV teertS tunlaW 743 08069 AC ,ffulB deR 93.941 00. 93.941 deraelC diaP01/02/10 471611 sdrawa .nruot 01/31/10 01/9002 11 000-000-043-0034-0024-5311-0-0000-10 120000 # retsigeR #OP01/02/10 etaD kcehC020210PA dIhctaB 02531004 # kcehC 93.941 tnuomA eciovnI latoT )1/740000( hannasuS ,nosrevlaH tnemyaP rodneV 1# dR sneviG 027 08069 AC ,ffulB deR 58.58 00. 58.58 deraelC diaP90/72/80 906280M egaelim 90/62/80 01/9002 21 000-000-043-0025-0027-0000-0-5304-10 600000 # retsigeR #OP90/72/80 etaD kcehC0027280PA dIhctaB 34650004 # kcehC 58.58 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 57.001 00. 57.001 deraelC diaP01/52/10 101010 loohcs rof selim 01/52/10 01/9002 31 000-000-043-0025-0072-0000-0-0000-10 320000 # retsigeR #OP01/62/10 etaD kcehC026210PA dIhctaB 33931004 # kcehC 57.001 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 49.64 00. 49.64 deraelC diaP01/52/10 202020 seilppus ytrap samtsirhc ffats 01/52/10 01/9002 41 000-000-043-0034-0072-0000-0-0000-10 320000 # retsigeR #OP01/62/10 etaD kcehC026210PA dIhctaB 33931004 # kcehC 49.64 tnuomA eciovnI latoT 4422 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 01-9002 deerC sdeeR )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 76.48 00. 76.48 deraelC diaP01/80/30 01220 egaelim & seilppus strops 01/22/30 01/9002 51 000-000-043-0034-0024-5311-0-0000-10 820000 # retsigeR #OP01/90/30 etaD kcehC029030PA dIhctaB 26061004 # kcehC 76.48 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 38.04 00. 38.04 deraelC diaP01/80/30 016220 seilppus gniteem draob 01/62/30 01/9002 61 000-000-043-0034-0017-0000-0-0000-10 820000 # retsigeR #OP01/90/30 etaD kcehC029030PA dIhctaB 26061004 # kcehC 38.04 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 32.83 00. 32.83 deraelC diaP01/80/30 018030 llabteksab rof sdrawer strops 01/80/30 01/9002 71 000-000-043-0034-0024-5311-0-0000-10 820000 # retsigeR #OP01/90/30 etaD kcehC029030PA dIhctaB 26061004 # kcehC 32.83 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 04.66 00. 04.66 deraelC diaP01/60/50 013050 keew ppa ffats rof 01/30/50 01/9002 81 000-000-043-0034-0072-0000-0-0000-10 530000 # retsigeR #OP01/70/50 etaD kcehC027050PA dIhctaB 32391004 # kcehC 04.66 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 44.251 00. 44.251 deraelC diaP01/70/50 017050 yad ppa ffats 01/70/50 01/9002 91 000-000-043-0034-0072-0000-0-0000-10 630000 # retsigeR #OP01/70/50 etaD kcehC027050PA dIhctaB 57391004 # kcehC 44.251 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 86.92 00. 86.92 deraelC diaP01/60/50 0150 noitacarppa ffats 01/40/50 01/9002 02 000-000-043-0034-0072-0000-0-0000-10 530000 # retsigeR #OP01/70/50 etaD kcehC027050PA dIhctaB 32391004 # kcehC 86.92 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 06.657 00. 06.657 deraelC diaP90/41/70 9002017 seilppuS koobraeY 90/01/70 01/9002 12 000-000-043-0034-0014-0421-0-0527-10 100000 # retsigeR #OP90/51/70 etaD kcehC0025170PA dIhctaB 51430004 # kcehC 06.657 tnuomA eciovnI latoT 4433 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 01-9002 deerC sdeeR )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 16.12 00. 16.12 deraelC diaP90/70/21 903021BB seilppus llabteksab 90/30/21 01/9002 22 000-000-043-0034-0024-5311-0-0000-10 710000 # retsigeR #OP90/80/21 etaD kcehC0028021PA dIhctaB 16311004 # kcehC 16.12 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 00.78 00. 00.78 deraelC diaP01/80/30 SUB gnidder sub pu kcip 01/80/30 01/9002 32 000-000-043-0025-0063-0000-0-0327-10 820000 # retsigeR #OP01/90/30 etaD kcehC029030PA dIhctaB 26061004 # kcehC 00.78 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 07.292 00. 07.292 deraelC diaP90/32/90 901290M egaeliM 90/12/90 01/9002 42 000-000-043-0025-0017-0000-0-0000-10 800000 # retsigeR #OP90/32/90 etaD kcehC0023290PA dIhctaB 77070004 # kcehC 07.292 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 33.204 00. 33.204 deraelC diaP90/12/21 SELIM delevart selim strops 90/91/21 01/9002 52 000-000-043-0085-0024-5311-0-0000-10 910000 # retsigeR #OP90/12/21 etaD kcehC0021221PA dIhctaB 85321004 # kcehC 33.204 tnuomA eciovnI latoT )1/550000( ekaJ ,relsoH tnemyaP rodneV daoR eniP giB 56861 22069 AC ,doownottoC 88.38 00. 88.38 deraelC diaP01/31/60 10010 sdrawa tneduts 01/01/60 01/9002 62 000-000-043-0034-0001-0111-0-0527-10 830000 # retsigeR #OP01/51/60 etaD kcehC025160PA dIhctaB 27512004 # kcehC 88.38 tnuomA eciovnI latoT )1/550000( ekaJ ,relsoH tnemyaP rodneV daoR eniP giB 56861 22069 AC ,doownottoC 64.403 00. 64.403 deraelC diaP01/31/60 5454 pirt edarg ht8 ortem /elim 01/10/60 01/9002 72 000-000-043-0085-0072-0000-0-0000-10 830000 # retsigeR #OP01/51/60 etaD kcehC025160PA dIhctaB 27512004 # kcehC 64.403 tnuomA eciovnI latoT )1/081000( YCNEGER TTAYH tnemyaP rodneV teertS L 9021 41859 AC ,otnemarcaS 64.393 00. 64.393 deraelC diaP90/62/01 093784803 gnikrap & letoh89000-01R90/62/01 01/9002 82 000-000-043-0025-0027-0000-0-5304-10 310000 # retsigeR28000-01P #OP90/72/01 etaD kcehC0027201PA dIhctaB 63190004 # kcehC 64.393 tnuomA eciovnI latoT 4444 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 01-9002 deerC sdeeR )1/191000( RENNEP REFINNEJ tnemyaP rodneV NL ANNAIRB 00821 08069 AC ,FFULB DER 33.74 00. 33.74 deraelC diaP01/21/20 EBMECED margorp samitsirhc seilppus 01/10/20 01/9002 92 000-031-043-0034-0001-0111-0-0011-10 420000 # retsigeR #OP01/71/20 etaD kcehC027120PA dIhctaB 65151004 # kcehC 33.74 tnuomA eciovnI latoT )1/112000( RENNAM ENIDOJ tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 39.73 00. 39.73 deraelC diaP01/31/60 3232 seilppus noitaudarg 01/11/60 01/9002 03 000-000-043-0034-0001-0111-0-0527-10 830000 # retsigeR #OP01/51/60 etaD kcehC025160PA dIhctaB 37512004 # kcehC 39.73 tnuomA eciovnI latoT )1/060000( nnyL ,nosnhoJ tnemyaP rodneV daoR atneksaP 08621 08069 AC ,ffulB deR 14.891 00. 14.891 deraelC diaP01/31/60 010350 seilppus moorssalc esrubmeer36100-01R01/11/60 01/9002 13 000-000-043-0034-0004-0111-0-2109-10 830000 # retsigeR74100-01P #OP01/51/60 etaD kcehC025160PA dIhctaB 47512004 # kcehC 14.891 tnuomA eciovnI latoT )1/060000( nnyL ,nosnhoJ tnemyaP rodneV daoR atneksaP 08621 08069 AC ,ffulB deR 60.01 00. 60.01 deraelC diaP90/60/01 906001F FRRES34000-01R90/60/01 01/9002 23 000-000-043-0034-0004-0111-0-2109-10 900000 # retsigeR24000-01P #OP90/80/01 etaD kcehC0028001PA dIhctaB 89870004 # kcehC 60.01 tnuomA eciovnI latoT )1/060000( nnyL ,nosnhoJ tnemyaP rodneV daoR atneksaP 08621 08069 AC ,ffulB deR 51.341 00. 51.341 deraelC diaP90/60/01 6001SF FRRES24000-01R90/70/01 01/9002 33 000-000-043-0034-0004-0111-0-2109-10 900000 # retsigeR14000-01P #OP90/80/01 etaD kcehC0028001PA dIhctaB 89870004 # kcehC 51.341 tnuomA eciovnI latoT )1/160000( .cnI ,.oC ylppuS loohcS senoJ tnemyaP rodneV 9892 xoB .O.P 36092 CS ,omrI 80.511 00. 80.511 deraelC diaP90/61/01 609796 sdrawa tneduts58000-01R90/90/01 01/9002 43 000-000-043-0034-0072-0000-0-0000-10 010000 # retsigeR37000-01P #OP90/91/01 etaD kcehC0029101PA dIhctaB 24680004 # kcehC 80.511 tnuomA eciovnI latoT )1/202000( ffulB deR fo bulC sinawiK tnemyaP rodneV srebmeM bulC ffulB deR 08069 AC ,ffulB deR 05.72 00. 05.72 deraelC diaP01/11/30 0000-01PD seud pihsrebmeM srelsoH .J 90/10/01 01/9002 53 000-000-043-0085-0017-0000-0-0000-10 030000 # retsigeR #OP01/21/30 etaD kcehC022130PA dIhctaB 47461004 # kcehC 05.72 tnuomA eciovnI latoT 4455 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 01-9002 deerC sdeeR )1/951000( HARAS ,NOEHCTUCCM tnemyaP rodneV ECALP DOOWESOR 25222 22069 AC ,DOOWNOTTOC 95.741 00. 95.741 deraelC diaP90/60/01 901390 seilppus moorssalc53000-01R90/13/80 01/9002 63 000-501-043-0034-0001-0111-0-0011-10 900000 # retsigeR13000-01P #OP90/80/01 etaD kcehC0028001PA dIhctaB 99870004 # kcehC 95.741 tnuomA eciovnI latoT )1/581000( SESIRPRETNE ACOL ADIV IM tnemyaP rodneV DR NAHALLAC 97791 08069 AC ,FFULB DER 00.06 00. 00.06 deraelC diaP90/70/21 90411M hcaoc llaBB uoy knaht 90/40/11 01/9002 73 000-000-043-0034-0024-5311-0-0000-10 710000 # retsigeR #OP90/80/21 etaD kcehC0028021PA dIhctaB 07311004 # kcehC 00.06 tnuomA eciovnI latoT )72( tnuoM ettennaeJ tnemyaP eeyolpmE dR namtieH 52661 22069 AC ,doownottoC 00.7 00. 00.7 deraelC diaP01/02/10 012110 .nrab sub eht ot ellehcaR ekat 01/21/10 01/9002 83 000-000-043-0025-0063-0000-0-0327-10 120000 # retsigeR #OP01/02/10 etaD kcehC020210PA dIhctaB 11531004 # kcehC 00.7 tnuomA eciovnI latoT )72( tnuoM ettennaeJ tnemyaP eeyolpmE dR namtieH 52661 22069 AC ,doownottoC 00.7 00. 00.7 deraelC diaP01/10/40 012130 eciffo tsop ot selim 01/21/30 01/9002 93 000-000-043-0085-0072-0000-0-0000-10 130000 # retsigeR #OP01/20/40 etaD kcehC022040PA dIhctaB 64471004 # kcehC 00.7 tnuomA eciovnI latoT )72( tnuoM ettennaeJ tnemyaP eeyolpmE dR namtieH 52661 22069 AC ,doownottoC 00.7 00. 00.7 deraelC diaP01/60/50 0140 nrab sub ot selim 01/31/40 01/9002 04 000-000-043-0085-0072-0000-0-0000-10 530000 # retsigeR #OP01/70/50 etaD kcehC027050PA dIhctaB 02391004 # kcehC 00.7 tnuomA eciovnI latoT )1/171000( GNINIRPNEERHCS ETATS HTRON tnemyaP rodneV EVA DRON A-146 62959 AC ,OCIHC 11.828 00. 11.828 deraelC diaP90/60/01 01681 SMROFINU LLABYELLOV 90/51/90 01/9002 14 000-000-043-0034-0024-5311-0-0000-10 900000 # retsigeR #OP90/80/01 etaD kcehC0028001PA dIhctaB 00970004 # kcehC 11.828 tnuomA eciovnI latoT )1/171000( GNINIRPNEERHCS ETATS HTRON tnemyaP rodneV EVA DRON A-146 62959 AC ,OCIHC 39.09 00. 39.09 deraelC diaP90/91/11 19881 strihs eeyolpme 90/72/01 01/9002 24 000-000-043-0034-0072-0000-0-0000-10 510000 # retsigeR #OP90/02/11 etaD kcehC0020211PA dIhctaB 86501004 # kcehC 39.09 tnuomA eciovnI latoT 4466 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 01-9002 deerC sdeeR )1/171000( GNINIRPNEERHCS ETATS HTRON tnemyaP rodneV EVA DRON A-146 62959 AC ,OCIHC 56.322 00. 56.322 deraelC diaP01/21/20 32191 strihs-T llabteksab 90/10/21 01/9002 34 000-000-043-0034-0024-5311-0-0000-10 420000 # retsigeR #OP01/71/20 etaD kcehC027120PA dIhctaB 75151004 # kcehC 56.322 tnuomA eciovnI latoT )1/171000( GNINIRPNEERHCS ETATS HTRON tnemyaP rodneV EVA DRON A-146 62959 AC ,OCIHC 97.987 00. 97.987 deraelC diaP01/21/20 42191 strihs ffats 01/10/21 01/9002 44 000-000-043-0034-0072-0000-0-0000-10 420000 # retsigeR #OP01/71/20 etaD kcehC027120PA dIhctaB 75151004 # kcehC 97.987 tnuomA eciovnI latoT )1/171000( GNINIRPNEERHCS ETATS HTRON tnemyaP rodneV EVA DRON A-146 62959 AC ,OCIHC 69.992 00. 69.992 deraelC diaP01/21/20 52191 solop ffats hcaoc 90/10/21 01/9002 54 000-000-043-0034-0024-5311-0-0000-10 420000 # retsigeR #OP01/71/20 etaD kcehC027120PA dIhctaB 75151004 # kcehC 69.992 tnuomA eciovnI latoT )1/171000( GNINIRPNEERHCS ETATS HTRON tnemyaP rodneV EVA DRON A-146 62959 AC ,OCIHC 28.800,3 00. 28.800,3 deraelC diaP01/52/10 15191 llabteksab spu mraw 90/42/10 01/9002 64 000-000-043-0034-0024-5311-0-0000-10 320000 # retsigeR #OP01/62/10 etaD kcehC026210PA dIhctaB 24931004 # kcehC 28.800,3 tnuomA eciovnI latoT )1/171000( GNINIRPNEERHCS ETATS HTRON tnemyaP rodneV EVA DRON A-146 62959 AC ,OCIHC 73.571 00. 73.571 deraelC diaP01/02/10 92291 spu mraw llabteksab 90/22/10 01/9002 74 000-000-043-0034-0024-5311-0-0000-10 120000 # retsigeR #OP01/02/10 etaD kcehC020210PA dIhctaB 52531004 # kcehC 73.571 tnuomA eciovnI latoT )1/171000( GNINIRPNEERHCS ETATS HTRON tnemyaP rodneV EVA DRON A-146 62959 AC ,OCIHC 82.819 00. 82.819 deraelC diaP01/80/30 67491 syesrej yekcoh 01/51/20 01/9002 84 000-000-043-0034-0024-5311-0-0000-10 820000 # retsigeR #OP01/90/30 etaD kcehC029030PA dIhctaB 47061004 # kcehC 82.819 tnuomA eciovnI latoT )1/391000( MOOR ONIMOLAP tnemyaP rodneV TS NIAM 327 08069 AC ,FFUBL DER 84.801,1 00. 84.801,1 deraelC diaP01/21/20 69223 ytrap samtsirhc ffats 90/11/21 01/9002 94 000-000-043-0034-0072-0000-0-0000-10 420000 # retsigeR #OP01/71/20 etaD kcehC027120PA dIhctaB 06151004 # kcehC 84.801,1 tnuomA eciovnI latoT 4477 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 01-9002 deerC sdeeR )1/380000( enaiD ,renneP tnemyaP rodneV enaL annairB 50821 08069 AC ,ffulB deR 08.51 00. 08.51 deraelC diaP01/31/60 0350 seilppus tra 01/30/60 01/9002 05 000-031-043-0034-0001-0111-0-0011-10 830000 # retsigeR #OP01/51/60 etaD kcehC025160PA dIhctaB 77512004 # kcehC 08.51 tnuomA eciovnI latoT )1/380000( enaiD ,renneP tnemyaP rodneV enaL annairB 50821 08069 AC ,ffulB deR 73.06 00. 73.06 deraelC diaP01/31/60 011060 seilppus tra 01/40/60 01/9002 15 000-031-043-0034-0001-0111-0-0011-10 830000 # retsigeR #OP01/51/60 etaD kcehC025160PA dIhctaB 77512004 # kcehC 73.06 tnuomA eciovnI latoT )2( renneP .M enaiD tnemyaP eeyolpmE enaL annairB 50821 08069 AC ,ffulB deR 10.161 00. 10.161 deraelC diaP01/60/50 A0150 seilppus tra 01/30/50 01/9002 25 000-031-043-0034-0001-0111-0-0011-10 530000 # retsigeR #OP01/70/50 etaD kcehC027050PA dIhctaB 91391004 # kcehC 10.161 tnuomA eciovnI latoT }K ,yelserP{ )1/980000( yhtaK,yelserP tnemyaP rodneV loohcS keerC sdeeR o/c 08069 AC ,ffulB deR 48.17 00. 48.17 deraelC diaP90/10/90 D*909180A edarg 104000-01R80/91/80 01/9002 35 000-011-043-0034-0001-0111-0-0011-10 700000 # retsigeR73000-01P #OP90/30/90 etaD kcehC0023090PA dIhctaB 89850004 # kcehC 48.17 tnuomA eciovnI latoT )1/771000( TSEGID S'REDAER tnemyaP rodneV RD RC NOITCELLOC 07931 CNI ,PSQ 39606 LI ,OGACIHC 48.025 00. 48.025 deraelC diaP90/91/01 688992 resiarnuf morf ecnalab 90/10/70 01/9002 45 000-000-043-0034-0001-0111-0-0527-10 110000 # retsigeR #OP90/02/01 etaD kcehC0020201PA dIhctaB 26680004 # kcehC 48.025 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.008 00. 00.008 deraelC diaP01/52/10 015110 sfer llabteksab 01/70/10 01/9002 55 000-000-043-0085-0024-5311-0-0000-10 320000 # retsigeR #OP01/62/10 etaD kcehC026210PA dIhctaB 44931004 # kcehC 00.008 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.003 00. 00.003 deraelC diaP90/91/11 20 mraf nikpmup pirt dleif 90/91/11 01/9002 65 000-000-043-0034-0001-0111-0-0527-10 510000 # retsigeR #OP90/02/11 etaD kcehC0020211PA dIhctaB 47501004 # kcehC 00.003 tnuomA eciovnI latoT 4488 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 01-9002 deerC sdeeR )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 42.612 00. 42.612 deraelC diaP90/32/90 79320 soidar yaw 246000-01R90/30/90 01/9002 75 )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV 42.612 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.81 00. 00.81 deraelC diaP90/91/11 30 htnom eht fo tneduts 90/91/11 01/9002 85 000-000-043-0025-0014-0421-0-0011-10 510000 # retsigeR #OP90/02/11 etaD kcehC0020211PA dIhctaB 47501004 # kcehC 00.81 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.633 00. 00.633 deraelC diaP90/91/11 40 rennid sdrawa bv 90/91/11 01/9002 95 000-000-043-0034-0024-5311-0-0000-10 510000 # retsigeR #OP90/02/11 etaD kcehC0020211PA dIhctaB 47501004 # kcehC 00.633 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.81 00. 00.81 deraelC diaP90/12/21 3021 egatsop 90/30/21 01/9002 06 000-000-043-4095-0072-0000-0-0000-10 910000 # retsigeR #OP90/12/21 etaD kcehC0021221PA dIhctaB 86321004 # kcehC 00.81 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.051 00. 00.051 deraelC diaP01/52/10 0012 llabteksab seef truot 01/12/10 01/9002 16 000-000-043-0034-0024-5311-0-0000-10 320000 # retsigeR #OP01/62/10 etaD kcehC026210PA dIhctaB 44931004 # kcehC 00.051 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.051 00. 00.051 deraelC diaP90/12/21 823 truot llabteksab 90/30/21 01/9002 26 000-000-043-0034-0024-5311-0-0000-10 910000 # retsigeR #OP90/12/21 etaD kcehC0021221PA dIhctaB 86321004 # kcehC 00.051 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.81 00. 00.81 deraelC diaP90/12/21 533 htnom fo tneduts 90/71/21 01/9002 36 000-000-043-0025-0014-0421-0-0011-10 910000 # retsigeR #OP90/12/21 etaD kcehC0021221PA dIhctaB 86321004 # kcehC 00.81 tnuomA eciovnI latoT 4499 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 01-9002 deerC sdeeR )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.052 00. 00.052 deraelC diaP01/80/30 843 seef nruot llabteksab 01/92/10 01/9002 46 000-000-043-0034-0024-5311-0-0000-10 920000 # retsigeR #OP01/11/30 etaD kcehC021130PA dIhctaB 40361004 # kcehC 00.052 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.051 00. 00.051 deraelC diaP01/80/30 853 seef nruot llabteksab 01/21/20 01/9002 56 000-000-043-0034-0024-5311-0-0000-10 920000 # retsigeR #OP01/11/30 etaD kcehC021130PA dIhctaB 40361004 # kcehC 00.051 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.81 00. 00.81 deraelC diaP01/80/30 953 htnom fo tneduts 01/52/20 01/9002 66 000-000-043-0025-0014-0421-0-0011-10 920000 # retsigeR #OP01/11/30 etaD kcehC021130PA dIhctaB 40361004 # kcehC 00.81 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.54 00. 00.54 deraelC diaP01/80/30 163 rehcaet & ekaj nehcnul 01/30/30 01/9002 76 000-000-043-0034-0072-0000-0-0000-10 920000 # retsigeR #OP01/11/30 etaD kcehC021130PA dIhctaB 40361004 # kcehC 00.54 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 71.64 00. 71.64 deraelC diaP01/01/40 363 gniteem draob 01/11/30 01/9002 86 000-000-043-0034-0017-0000-0-0000-10 230000 # retsigeR #OP01/31/40 etaD kcehC023140PA dIhctaB 30871004 # kcehC 71.64 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.03 00. 00.03 deraelC diaP01/01/40 463 sevitnecni tneduts sinawik 01/71/30 01/9002 96 000-000-043-0025-0014-0421-0-0011-10 230000 # retsigeR #OP01/31/40 etaD kcehC023140PA dIhctaB 30871004 # kcehC 00.03 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.003 00. 00.003 deraelC diaP01/01/40 563 yab eltrut 01/81/30 01/9002 07 206-000-043-0034-0001-0111-0-0011-10 230000 # retsigeR #OP01/31/40 etaD kcehC023140PA dIhctaB 30871004 # kcehC 00.003 tnuomA eciovnI latoT 5500 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 01-9002 deerC sdeeR )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.53 00. 00.53 deraelC diaP01/01/40 663 pohskrow ekiL-A-boJ OBSAC 01/32/30 01/9002 17 000-000-043-0025-0027-0000-0-5304-10 230000 # retsigeR #OP01/31/40 etaD kcehC023140PA dIhctaB 30871004 # kcehC 00.53 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.81 00. 00.81 deraelC diaP01/21/60 373 htnom eht fo tneduts 01/02/50 01/9002 27 000-000-043-0025-0014-0421-0-0011-10 830000 # retsigeR #OP01/51/60 etaD kcehC025160PA dIhctaB 18512004 # kcehC 00.81 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.071 00. 00.071 deraelC diaP01/31/60 673 ytrap loop raey fo dne tneduts 01/90/90 01/9002 37 000-000-043-0034-0001-0111-0-0527-10 830000 # retsigeR #OP01/51/60 etaD kcehC025160PA dIhctaB 18512004 # kcehC 00.071 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 48.381 00. 48.381 deraelC diaP01/31/60 773 sdrawa tneduts 01/90/60 01/9002 47 000-000-043-0034-0001-0111-0-0527-10 830000 # retsigeR #OP01/51/60 etaD kcehC025160PA dIhctaB 18512004 # kcehC 48.381 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 29.464 00. 29.464 deraelC diaP01/31/60 873 noitaudarg edarg ht8 ot 01/90/60 01/9002 57 000-000-043-0034-0001-0111-0-0527-10 830000 # retsigeR #OP01/51/60 etaD kcehC025160PA dIhctaB 18512004 # kcehC 29.464 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.05 00. 00.05 deraelC diaP90/91/11 6 sniwawik 90/91/11 01/9002 67 000-000-043-0034-0072-0000-0-0000-10 510000 # retsigeR #OP90/02/11 etaD kcehC0020211PA dIhctaB 47501004 # kcehC 00.05 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 09.56 00. 09.56 deraelC diaP90/91/11 7 sdrac & hcnul ffats 90/91/11 01/9002 77 000-000-043-0034-0072-0000-0-0000-10 510000 # retsigeR #OP90/02/11 etaD kcehC0020211PA dIhctaB 47501004 # kcehC 09.56 tnuomA eciovnI latoT 5511 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 01-9002 deerC sdeeR )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV dR nosnhoJ 53381 08069 ac ,ffulB deR 52.031 00. 52.031 deraelC diaP90/60/90 07090RUN seilppus gnisrun 90/70/90 01/9002 87 000-000-043-0034-0413-0000-0-0000-10 800000 # retsigeR #OP90/32/90 etaD kcehC0023290PA dIhctaB 08070004 # kcehC 52.031 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV 08069 , 00.19 00. 00.19 deraelC diaP90/60/90 090SUBVR laicsyhp VMD 90/70/90 01/9002 97 000-000-043-0025-0063-0000-0-0327-10 800000 # retsigeR #OP90/32/90 etaD kcehC0023290PA dIhctaB 08070004 # kcehC 00.19 tnuomA eciovnI latoT )1/212000( YDOB TNEDUTS KEERC SDEER tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 10.541,1 00. 10.541,1 deraelC diaP01/31/60 CDHT8 pirt edarg ht7 tneps revo 01/11/60 01/9002 08 000-000-043-0034-0001-0111-0-0011-10 830000 # retsigeR #OP01/51/60 etaD kcehC025160PA dIhctaB 68512004 # kcehC 10.541,1 tnuomA eciovnI latoT )1/371000( YAM YTSUR tnemyaP rodneV STHGIEH WEIVEGDIR 2021 74949 AC ,OTAVON 00.006 00. 00.006 deraelC diaP90/70/01 90109 YLBMESSA 90/82/80 01/9002 18 000-000-043-0034-0001-0111-0-0527-10 900000 # retsigeR #OP90/80/01 etaD kcehC0028001PA dIhctaB 70970004 # kcehC 00.006 tnuomA eciovnI latoT )1/261000( selaS tekciT nosaeS ,evitucexE tnuoccA sgniK otnemarcaS tnemyaP rodneV yawkraP stropS enO 43859 AC ,otnemarcaS 00.003 00. 00.003 deraelC diaP90/72/80 83685411 llabteksab 90/42/80 01/9002 28 000-000-043-0034-0024-5311-0-0000-10 600000 # retsigeR #OP90/72/80 etaD kcehC0027280PA dIhctaB 54650004 # kcehC 00.003 tnuomA eciovnI latoT )1/261000( selaS tekciT nosaeS ,evitucexE tnuoccA sgniK otnemarcaS tnemyaP rodneV yawkraP stropS enO 43859 AC ,otnemarcaS 00.002 00. 00.002 deraelC diaP01/62/50 083685411 resiardnuf strops 01/91/50 01/9002 38 000-000-043-0034-0024-5311-0-0000-10 730000 # retsigeR #OP01/72/50 etaD kcehC027250PA dIhctaB 06602004 # kcehC 00.002 tnuomA eciovnI latoT )1/261000( selaS tekciT nosaeS ,evitucexE tnuoccA sgniK otnemarcaS tnemyaP rodneV yawkraP stropS enO 43859 AC ,otnemarcaS 00.000,3 00. 00.000,3 deraelC diaP90/91/11 EKAJ tnemyap nwod resiardnuf strops40100-01R90/81/11 01/9002 48 000-000-043-0034-0024-5311-0-0000-10 510000 # retsigeR98000-01P #OP90/02/11 etaD kcehC0020211PA dIhctaB 57501004 # kcehC 00.000,3 tnuomA eciovnI latoT 5522 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 01-9002 deerC sdeeR )53( aigarbS .M hannasuS tnemyaP eeyolpmE 1# .dR sneviG 027 08069 AC ,ffulB deR 00.211 00. 00.211 deraelC diaP01/21/20 905210 selim 90/52/10 01/9002 58 000-000-043-0025-0017-0000-0-5304-10 420000 # retsigeR #OP01/71/20 etaD kcehC027120PA dIhctaB 34151004 # kcehC 00.211 tnuomA eciovnI latoT )53( aigarbS .M hannasuS tnemyaP eeyolpmE 1# .dR sneviG 027 08069 AC ,ffulB deR 05.112 00. 05.112 deraelC diaP01/60/50 013240 OBC rof selim 01/32/40 01/9002 68 000-000-043-0085-0072-0000-0-0000-10 530000 # retsigeR #OP01/70/50 etaD kcehC027050PA dIhctaB 22391004 # kcehC 05.112 tnuomA eciovnI latoT )53( aigarbS .M hannasuS tnemyaP eeyolpmE 1# .dR sneviG 027 08069 AC ,ffulB deR 59.202 00. 59.202 deraelC diaP90/91/11 900301M pmac toob OBC 90/03/01 01/9002 78 000-000-043-0025-0027-0000-0-5304-10 510000 # retsigeR #OP90/02/11 etaD kcehC0020211PA dIhctaB 35501004 # kcehC 59.202 tnuomA eciovnI latoT )1/271000( ESESIRPRETNE OCSIS tnemyaP rodneV EVA TSAE W 005 62959 AC ,OCIHC 09.48 00. 09.48 deraelC diaP01/30/50 4820 gniteem licnuoC etiS rof rennid 01/91/40 01/9002 88 000-000-043-0034-0072-0000-0-0000-10 430000 # retsigeR #OP01/40/50 etaD kcehC024050PA dIhctaB 51191004 # kcehC 09.48 tnuomA eciovnI latoT )1/271000( ESESIRPRETNE OCSIS tnemyaP rodneV EVA TSAE W 005 62959 AC ,OCIHC 57.911 00. 57.911 deraelC diaP90/51/01 39241 hcnul eeyolpme 90/12/80 01/9002 98 000-000-043-0034-0072-0000-0-0000-10 010000 # retsigeR #OP90/91/01 etaD kcehC0029101PA dIhctaB 74680004 # kcehC 57.911 tnuomA eciovnI latoT )1/271000( ESESIRPRETNE OCSIS tnemyaP rodneV EVA TSAE W 005 62959 AC ,OCIHC 34.811 00. 34.811 deraelC diaP01/31/60 53381 hcnul ffats 01/11/60 01/9002 09 000-000-043-0034-0072-0000-0-0000-10 830000 # retsigeR #OP01/51/60 etaD kcehC025160PA dIhctaB 48512004 # kcehC 34.811 tnuomA eciovnI latoT )6( xocliW .J aruaL tnemyaP eeyolpmE yaW doowetihW 6511 37959 AC ,ocihC 34.831 00. 34.831 deraelC diaP01/62/50 011050 sielppus moorssalc 01/52/50 01/9002 19 000-041-043-0034-0001-0111-0-0011-10 730000 # retsigeR #OP01/72/50 etaD kcehC027250PA dIhctaB 24602004 # kcehC 34.831 tnuomA eciovnI latoT 5533 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 01-9002 deerC sdeeR )6( xocliW .J aruaL tnemyaP eeyolpmE yaW doowetihW 6511 37959 AC ,ocihC 50.461 00. 50.461 deraelC diaP01/11/40 014050 seilppus moorssalc 01/50/40 01/9002 29 000-041-043-0034-0001-0111-0-0011-10 230000 # retsigeR #OP01/31/40 etaD kcehC023140PA dIhctaB 59771004 # kcehC 50.461 tnuomA eciovnI latoT )1/331000( resolB-renaZ tnemyaP rodneV 46761 xoB .O.P 4676-61234 HO ,submuloC 85.32 00. 85.32 deraelC diaP90/12/21 30814620 seilppus 2 edarG60100-01R90/20/21 01/9002 39 000-541-043-0034-0001-0111-0-0011-10 910000 # retsigeR29000-01P #OP90/12/21 etaD kcehC0021221PA dIhctaB 27321004 # kcehC 85.32 tnuomA eciovnI latoT )1/331000( resolB-renaZ tnemyaP rodneV 46761 xoB .O.P 4676-61234 HO ,submuloC 40.72 00. 40.72 deraelC diaP01/60/50 43095620 seilppus edarg dn265100-01R01/60/40 01/9002 49 000-541-043-0034-0001-0111-0-0011-10 530000 # retsigeR83100-01P #OP01/70/50 etaD kcehC027050PA dIhctaB 53391004 # kcehC 40.72 tnuomA eciovnI latoT 5544 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 11-0102 deerC sdeeR )lohcS lirpA( nezlohcS lirpA tnemyaP eeyaP .dR keerC sdeeR 59302 08069 AC ,ffulB deR 74.91 00. 74.91 deraelC diaP11/90/60 05100-11PDnoitaudarG 11/70/60 11/0102 1 000-000-043-0034-0072-0000-0-0000-10 180000 # retsigeR #OP11/31/60 etaD kcehC1023160PA dIhctaB 04114004 # kcehC 74.91 tnuomA eciovnI latoT )35( htimsworrA .A neraK tnemyaP eeyolpmE tC retsieM 52741 08069 AC ,ffulB deR 93.842 00. 93.842 deraelC diaP01/60/90 20000-11PE moorssalC 01/31/80 11/0102 000-501-043-0034-0001-0111-0-0011-10 440000 # retsigeR #OP01/41/90 etaD kcehC1024190PA dIhctaB 35162004 # kcehC 2 15.732 00. 15.732 deraelC diaP01/60/90 30000-11PEcinohP ooZ 01/91/80 11/0102 000-000-043-0034-0001-0111-0-0527-10 440000 # retsigeR #OP01/41/90 etaD kcehC1024190PA dIhctaB 35162004 # kcehC 09.584 tnuomA eciovnI latoT )35( htimsworrA .A neraK tnemyaP eeyolpmE tC retsieM 52741 08069 AC ,ffulB deR 24.15 00. 24.15 deraelC diaP01/31/01 70000-11PEesrubmieR 01/20/90 11/0102 3 000-000-043-0085-0001-0111-0-0527-10 740000 # retsigeR #OP01/41/01 etaD kcehC1024101PA dIhctaB 32082004 # kcehC 24.15 tnuomA eciovnI latoT )35( htimsworrA .A neraK tnemyaP eeyolpmE tC retsieM 52741 08069 AC ,ffulB deR 66.151 00. 66.151 deraelC diaP11/90/60 54000-11PE moorssalC 11/13/50 11/0102 000-321-043-0034-0001-0111-0-0011-10 4 180000 # retsigeR #OP11/31/60 etaD kcehC1023160PA dIhctaB 14114004 # kcehC 66.151 tnuomA eciovnI latoT )1/010000( retrahC oC amaheT nimdA hcS filaC fO cossA tnemyaP rodneV )1/641000( mdA loohcS filaC fo cossA tnemyaP rodneV yawhgiH erohsyaB 5751 01049 AC ,emagnilruB 00.03 00. 00.03 dellecnaC dellecnaC01/41/21 26000-11PDuS rof seuD 01/30/21 11/0102 5 000-000-043-0035-0017-0000-0-0000-10 950000 # retsigeR #OP01/51/21 etaD kcehC1025121PA dIhctaB 27213004 # kcehC 00.03 tnuomA eciovnI latoT )75( ihcnaiB eibboR tnemyaP eeyolpmE eunevA mlaP 5431 62959 AC ,ocihC 34.222,1 00. 34.222,1 deraelC diaP01/01/21 61000-11PE VDA KHC 01/01/21 11/0102 - - -2159- - - - -67 6 750000 # retsigeR #OP01/01/21 etaD kcehC1020121PA dIhctaB 06013004 # kcehC 34.222,1 tnuomA eciovnI latoT 5555 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 11-0102 deerC sdeeR )oB refinneJ( sdnoB refinneJ tnemyaP eeyaP .tS nosnhoJ 547 08069 AC ,ffulB deR 04.741 00. 04.741 deraelC diaP11/81/10 77000-11PDrof egaeliM 11/81/10 11/0102 000-000-043-0025-0012-2005-0-3133-10 7 360000 # retsigeR #OP11/81/10 etaD kcehC1028110PA dIhctaB 25823004 # kcehC 04.741 tnuomA eciovnI latoT )oB refinneJ( sdnoB refinneJ tnemyaP eeyaP .tS nosnhoJ 547 08069 AC ,ffulB deR 59.501 00. 59.501 deraelC diaP11/41/20 80100-11PDgaeliM PEI 11/10/20 11/0102 8 000-000-043-0025-0012-2005-0-3133-10 760000 # retsigeR #OP11/61/20 etaD kcehC1026120PA dIhctaB 74643004 # kcehC 59.501 tnuomA eciovnI latoT )oB refinneJ( sdnoB refinneJ tnemyaP eeyaP .tS nosnhoJ 547 08069 AC ,ffulB deR 56.18 00. 56.18 deraelC diaP11/11/30 31100-11PDgaeliM PEI 11/11/30 11/0102 000-000-043-0025-0012-2005-0-3133-10 9 170000 # retsigeR #OP11/51/30 etaD kcehC1025130PA dIhctaB 93953004 # kcehC 56.18 tnuomA eciovnI latoT )oB refinneJ( sdnoB refinneJ tnemyaP eeyaP 54# .tS tunlaW 5881 08069 AC ,ffulB deR 01.211 00. 01.211 deraelC diaP11/12/40 03100-11PDgaelim PEI 11/12/40 11/0102 01 000-000-043-0025-0012-2005-0-3133-10 570000 # retsigeR #OP11/52/40 etaD kcehC1025240PA dIhctaB 93383004 # kcehC 01.211 tnuomA eciovnI latoT )oB refinneJ( lletoB refinneJ tnemyaP eeyaP elcriC avA 54991 08069 AC ,ffulB deR 41.571 00. 41.571 deraelC diaP11/90/60 15100-11PDnoitaudarG 11/70/60 11/0102 11 000-000-043-0034-0072-0000-0-0000-10 180000 # retsigeR #OP11/31/60 etaD kcehC1023160PA dIhctaB 64114004 # kcehC 41.571 tnuomA eciovnI latoT )oB refinneJ( lletoB refinneJ tnemyaP eeyaP elcriC avA 54991 08069 AC ,ffulB deR 95.63 00. 95.63 deraelC diaP11/12/60 75100-11PDnoitaudarG 11/80/60 11/0102 21 000-000-043-0034-0072-0000-0-0000-10 280000 # retsigeR #OP11/32/60 etaD kcehC1023260PA dIhctaB 62814004 # kcehC 95.63 tnuomA eciovnI latoT 5566 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 11-0102 deerC sdeeR )81( namkcorB .A refinneJ tnemyaP eeyolpmE .dR egdiR 02691 08069 AC ,ffulB deR 45.643 00. 45.643 deraelC diaP01/60/90 50000-11PE moorssalC 01/90/80 11/0102 31 000-011-043-0034-0001-0111-0-0011-10 440000 # retsigeR #OP01/41/90 etaD kcehC1024190PA dIhctaB 25162004 # kcehC 45.643 tnuomA eciovnI latoT )1/320000( OBSAC tnemyaP rodneV roolf ht5 .tS K 1001 41859 AC ,otnemarcaS 25.981 00. 25.981 deraelC diaP11/01/50 53100-11PDeM OBSAC 11/01/50 11/0102 41 000-000-043-0035-0017-0000-0-0000-10 870000 # retsigeR #OP11/11/50 etaD kcehC1021150PA dIhctaB 80493004 # kcehC 25.981 tnuomA eciovnI latoT )1/320000( OBSAC tnemyaP rodneV roolf ht5 .tS K 1001 41859 AC ,otnemarcaS 00.225 00. 00.225 deraelC diaP11/12/60 0565822ud rebmeM 11/41/30 11/0102 51 000-000-043-0035-0027-0000-0-0000-10 280000 # retsigeR #OP11/32/60 etaD kcehC1023260PA dIhctaB 81814004 # kcehC 00.225 tnuomA eciovnI latoT )65( mahgnittoC .K esineD tnemyaP eeyolpmE .dR llimwaS A7155 96959 AC ,esidaraP 00.701 00. 00.701 deraelC diaP01/60/90 40000-11PEeR egaeliM 01/71/80 11/0102 000-000-043-0025-0027-0000-0-0000-10 61 440000 # retsigeR #OP01/41/90 etaD kcehC1024190PA dIhctaB 45162004 # kcehC 00.701 tnuomA eciovnI latoT )65( mahgnittoC .K esineD tnemyaP eeyolpmE .dR llimwaS A7155 96959 AC ,esidaraP 00.26 00. 00.26 deraelC diaP01/31/01 80000-11PEorf egaeliM 01/12/90 11/0102 000-000-043-0025-0027-0000-0-0000-10 71 740000 # retsigeR #OP01/41/01 etaD kcehC1024101PA dIhctaB 42082004 # kcehC 00.26 tnuomA eciovnI latoT )65( mahgnittoC .K esineD tnemyaP eeyolpmE .dR llimwaS A7155 96959 AC ,esidaraP 05.26 00. 05.26 dellecnaC dellecnaC01/91/01 01000-11PEier egaeliM 01/10/01 11/0102 000-000-043-0025-0072-0000-0-0000-10 81 840000 # retsigeR #OP01/62/01 etaD kcehC1026201PA dIhctaB 14582004 # kcehC 05.26 tnuomA eciovnI latoT 5577 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 11-0102 deerC sdeeR )65( mahgnittoC .K esineD tnemyaP eeyolpmE .dR llimwaS A7155 96959 AC ,esidaraP 05.802 00. 05.802 deraelC diaP01/30/11 11000-11PE egaeliM 01/30/11 11/0102 000-000-043-0025-0027-0000-0-0000-10 91 150000 # retsigeR #OP01/80/11 etaD kcehC1028011PA dIhctaB 75292004 # kcehC 05.802 tnuomA eciovnI latoT )65( mahgnittoC .K esineD tnemyaP eeyolpmE .dR llimwaS A7155 96959 AC ,esidaraP 00.421 00. 00.421 deraelC diaP01/41/21 81000-11PErof egaeliM 01/41/21 11/0102 000-000-043-0025-0027-0000-0-0000-10 02 950000 # retsigeR #OP01/51/21 etaD kcehC1025121PA dIhctaB 17213004 # kcehC 00.421 tnuomA eciovnI latoT )65( mahgnittoC .K esineD tnemyaP eeyolpmE .dR llimwaS A7155 96959 AC ,esidaraP 00.011 00. 00.011 deraelC diaP11/11/10 91000-11PE egaeliM 01/30/01 11/0102 000-000-043-0025-0027-0000-0-0000-10 12 260000 # retsigeR #OP11/31/10 etaD kcehC1023110PA dIhctaB 29623004 # kcehC 00.011 tnuomA eciovnI latoT )65( mahgnittoC .K esineD tnemyaP eeyolpmE .dR llimwaS A7155 96959 AC ,esidaraP 00.013 00. 00.013 deraelC diaP11/41/20 42000-11PE egaeliM 11/10/20 11/0102 000-000-043-0025-0027-0000-0-0000-10 22 760000 # retsigeR #OP11/61/20 etaD kcehC1026120PA dIhctaB 04643004 # kcehC 00.013 tnuomA eciovnI latoT )65( mahgnittoC .K esineD tnemyaP eeyolpmE .dR llimwaS A7155 96959 AC ,esidaraP 05.611 00. 05.611 deraelC diaP11/11/30 92000-11PErof egaeliM 11/11/30 11/0102 000-000-043-0025-0027-0000-0-0000-10 32 170000 # retsigeR #OP11/51/30 etaD kcehC1025130PA dIhctaB 82953004 # kcehC 05.611 tnuomA eciovnI latoT )65( mahgnittoC .K esineD tnemyaP eeyolpmE .dR llimwaS A7155 96959 AC ,esidaraP 00.694 00. 00.694 dellecnaC dellecnaC11/20/40 33000-11PE egaeliM 11/20/40 11/0102 42 000-000-043-0025-0027-0000-0-0000-10 370000 # retsigeR #OP11/50/40 etaD kcehC1025040PA dIhctaB 42173004 # kcehC 00.694 tnuomA eciovnI latoT 5588 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 11-0102 deerC sdeeR )65( mahgnittoC .K esineD tnemyaP eeyolpmE .dR llimwaS A7155 96959 AC ,esidaraP 00.842 00. 00.842 deraelC diaP11/12/40 93000-11PEfo eussi-eR 11/12/40 11/0102 000-000-043-0025-0027-0000-0-0000-10 52 570000 # retsigeR #OP11/52/40 etaD kcehC1025240PA dIhctaB 83383004 # kcehC 00.842 tnuomA eciovnI latoT )65( mahgnittoC .K esineD tnemyaP eeyolpmE .dR llimwaS A7155 96959 AC ,esidaraP 05.871 00. 05.871 deraelC diaP11/90/60 05000-11PE egaeliM 11/01/60 11/0102 62 000-000-043-0025-0027-0000-0-0000-10 180000 # retsigeR #OP11/31/60 etaD kcehC1023160PA dIhctaB 24114004 # kcehC 05.871 tnuomA eciovnI latoT )1/130000( knaB aciremA tseW o/ccossA draoB loohcS .filaC ABSC tnemyaP rodneV 0541 xoB OP 0544-58549 AC ,ytiC nusiuS 00.569 00. 00.569 deraelC diaP11/12/60 21-649001ihsrebmeM 11/91/50 11/0102 72 000-000-043-0035-0017-0000-0-0000-10 280000 # retsigeR #OP11/32/60 etaD kcehC1023260PA dIhctaB 91814004 # kcehC 00.569 tnuomA eciovnI latoT )7( renkluaF .M ettenyL tnemyaP eeyolpmE rD otirreC lE 1071 08069 AC ,ffulB deR 23.72 00. 23.72 deraelC diaP11/01/50 34000-11PEgnitset ratS 11/40/50 11/0102 82 000-531-043-0034-0001-0111-0-0011-10 870000 # retsigeR #OP11/11/50 etaD kcehC1021150PA dIhctaB 11493004 # kcehC 23.72 tnuomA eciovnI latoT )7( renkluaF .M ettenyL tnemyaP eeyolpmE rD otirreC lE 1071 08069 AC ,ffulB deR 81.111 00. 81.111 deraelC diaP11/90/60 74000-11PEilppus PAS 11/70/60 11/0102 92 046-000-043-0034-0313-0000-0-0000-10 180000 # retsigeR #OP11/31/60 etaD kcehC1023160PA dIhctaB 34114004 # kcehC 81.111 tnuomA eciovnI latoT )7( renkluaF .M ettenyL tnemyaP eeyolpmE rD otirreC lE 1071 08069 AC ,ffulB deR 00.64 00. 00.64 deraelC diaP11/12/60 25000-11PE moorssalC 11/12/60 11/0102 03 000-531-043-0034-0001-0111-0-0011-10 280000 # retsigeR #OP11/32/60 etaD kcehC1023260PA dIhctaB 12814004 # kcehC 00.64 tnuomA eciovnI latoT 5599 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 11-0102 deerC sdeeR )95( yrrebnetroF .G einnoR tnemyaP eeyolpmE eunevA llewoH 08 08069 AC ,ffulB deR 93.371 00. 93.371 deraelC diaP11/81/10 22000-11PEepxe .fnoC 11/81/10 11/0102 13 000-000-043-0025-0027-0000-0-0000-10 360000 # retsigeR #OP11/81/10 etaD kcehC1028110PA dIhctaB 05823004 # kcehC 93.371 tnuomA eciovnI latoT )95( yrrebnetroF .G einnoR tnemyaP eeyolpmE 6311 xoB .O.P 08069 AC ,ffulB deR 21.07 00. 21.07 deraelC diaP11/41/20 32000-11PEub rof mieR 11/01/20 11/0102 23 000-000-043-0034-0027-0000-0-0000-10 760000 # retsigeR #OP11/61/20 etaD kcehC1026120PA dIhctaB 34643004 # kcehC 21.07 tnuomA eciovnI latoT )95( yrrebnetroF .G einnoR tnemyaP eeyolpmE 6311 xoB .O.P 08069 AC ,ffulB deR 04.922 00. 04.922 deraelC diaP11/71/30 13000-11PEnoC obsaC 11/71/30 11/0102 33 000-000-043-0025-0027-0000-0-0000-10 270000 # retsigeR #OP11/12/30 etaD kcehC1021230PA dIhctaB 36263004 # kcehC 04.922 tnuomA eciovnI latoT )95( yrrebnetroF .G einnoR tnemyaP eeyolpmE 6311 xoB .O.P 08069 AC ,ffulB deR 82.992 00. 82.992 deraelC diaP11/41/40 53000-11PEfnoc obsaC 11/11/40 11/0102 000-000-043-0025-0027-0000-0-0000-10 470000 # retsigeR #OP11/81/40 etaD kcehC1028140PA dIhctaB 61083004 # kcehC 43 50.05 00. 50.05 deraelC diaP11/41/40 63000-11PEof enaporP 11/41/40 11/0102 000-000-043-0034-0004-0111-0-2109-10 470000 # retsigeR #OP11/81/40 etaD kcehC1028140PA dIhctaB 61083004 # kcehC 33.943 tnuomA eciovnI latoT )95( yrrebnetroF .G einnoR tnemyaP eeyolpmE 6311 xoB .O.P 08069 AC ,ffulB deR 01.241 00. 01.241 deraelC diaP11/01/50 24000-11PEna egatsoP 11/01/50 11/0102 00.821 000-000-043-0025-0027-0000-0-0000-10 53 01.41 000-000-043-4095-0072-0000-0-0000-10 870000 # retsigeR #OP11/11/50 etaD kcehC1021150PA dIhctaB 31493004 # kcehC 01.241 tnuomA eciovnI latoT )95( yrrebnetroF .G einnoR tnemyaP eeyolpmE 6311 xoB .O.P 08069 AC ,ffulB deR 79.52 00. 79.52 deraelC diaP11/12/60 35000-11PEgdirtrac knI 11/12/60 11/0102 63 000-000-043-0034-0072-0000-0-0000-10 280000 # retsigeR #OP11/32/60 etaD kcehC1023260PA dIhctaB 32814004 # kcehC 79.52 tnuomA eciovnI latoT 6600 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 11-0102 deerC sdeeR )G nellE uoL( yendarG nellE uoL tnemyaP eeyaP W99 ywH 0288 08069 AC ,rebreG 69.21 00. 69.21 deraelC diaP11/01/50 24100-11PDof seilppuS 11/50/50 11/0102 73 000-000-043-0034-0012-2005-0-3133-10 870000 # retsigeR #OP11/11/50 etaD kcehC1021150PA dIhctaB 91493004 # kcehC 69.21 tnuomA eciovnI latoT )rG nellEuoL( yendarG nellEuoL tnemyaP eeyaP W99 .ywH 0288 53069 AC ,rebreG 16.83 00. 16.83 deraelC diaP11/81/10 67000-11PDEI seilppuS 11/81/10 11/0102 83 000-000-043-0034-0012-2005-0-3133-10 360000 # retsigeR #OP11/81/10 etaD kcehC1028110PA dIhctaB 35823004 # kcehC 16.83 tnuomA eciovnI latoT )rG nellEuoL( yendarG nellEuoL tnemyaP eeyaP W99 .ywH 0288 53069 AC ,rebreG 43.22 00. 43.22 deraelC diaP11/41/40 72100-11PDof seilppuS 11/40/40 11/0102 93 000-000-043-0034-0012-2005-0-3133-10 470000 # retsigeR #OP11/81/40 etaD kcehC1028140PA dIhctaB 81083004 # kcehC 43.22 tnuomA eciovnI latoT )tloH aruaL( tloH aruaL tnemyaP eeyaP .dR kaO eviL 19391 08069 AC ,ffulB deR 02.611 00. 02.611 deraelC diaP11/11/30 21100-11PDgaeliM PEI 11/11/30 11/0102 04 000-000-043-0025-0012-2005-0-3133-10 170000 # retsigeR #OP11/51/30 etaD kcehC1025130PA dIhctaB 14953004 # kcehC 02.611 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 00.701 00. 00.701 deraelC diaP01/31/01 90000-11PEeR egaeliM 01/61/90 11/0102 14 000-000-043-0025-0017-0000-0-0000-10 740000 # retsigeR #OP01/41/01 etaD kcehC1024101PA dIhctaB 22082004 # kcehC 00.701 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 05.483 00. 05.483 deraelC diaP01/51/11 21000-11PEier egaeliM 01/51/11 11/0102 24 000-000-043-0025-0027-0000-0-0000-10 350000 # retsigeR #OP01/51/11 etaD kcehC1025111PA dIhctaB 66792004 # kcehC 05.483 tnuomA eciovnI latoT 6611 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 11-0102 deerC sdeeR )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 49.48 00. 49.48 deraelC diaP01/20/21 51000-11PEbteksab roF 01/03/11 11/0102 34 000-000-043-0034-0024-5311-0-0000-10 650000 # retsigeR #OP01/90/21 etaD kcehC1029021PA dIhctaB 18903004 # kcehC 49.48 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 00.782 00. 00.782 deraelC diaP01/41/21 71000-11PE11 egaeliM 01/41/21 11/0102 44 000-000-043-0025-0017-0000-0-0000-10 850000 # retsigeR #OP01/41/21 etaD kcehC1024121PA dIhctaB 85213004 # kcehC 00.782 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 05.451 00. 05.451 deraelC diaP11/81/10 12000-11PE21 egaeliM 11/31/10 11/0102 54 000-000-043-0025-0017-0000-0-0000-10 360000 # retsigeR #OP11/81/10 etaD kcehC1028110PA dIhctaB 15823004 # kcehC 05.451 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 00.132 00. 00.132 deraelC diaP11/51/20 52000-11PE1/1 egaeliM 11/51/20 11/0102 64 000-000-043-0025-0017-0000-0-0000-10 760000 # retsigeR #OP11/61/20 etaD kcehC1026120PA dIhctaB 54643004 # kcehC 00.132 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 78.72 00. 78.72 deraelC diaP11/52/20 62000-11PEus rof ekaC 11/81/20 11/0102 000-000-043-0034-0017-0000-0-0000-10 74 860000 # retsigeR #OP11/20/30 etaD kcehC1022030PA dIhctaB 31253004 # kcehC 78.72 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 57.158 00. 57.158 deraelC diaP11/70/30 72000-11PEoc ramolisA 11/70/30 11/0102 84 000-000-043-0025-0027-0000-0-0000-10 070000 # retsigeR #OP11/70/30 etaD kcehC1027030PA dIhctaB 26453004 # kcehC 57.158 tnuomA eciovnI latoT 6622 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 11-0102 deerC sdeeR )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 14.723 00. 14.723 deraelC diaP11/12/30 23000-11PE dna slaeM 11/12/30 11/0102 94 000-000-043-0025-0017-0000-0-0000-10 270000 # retsigeR #OP11/12/30 etaD kcehC1021230PA dIhctaB 46263004 # kcehC 14.723 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 71.752 00. 71.752 deraelC diaP11/41/40 73000-11PElppuS QBB 11/41/40 11/0102 05 000-000-043-0034-0004-0111-0-2109-10 470000 # retsigeR #OP11/81/40 etaD kcehC1028140PA dIhctaB 71083004 # kcehC 71.752 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 33.835 00. 33.835 deraelC diaP11/82/40 04000-11PEesrubmieR 11/82/40 11/0102 57.351 046-000-043-0034-0313-0000-0-0000-10 15 00.452 000-000-043-0025-0017-0000-0-0000-10 85.031 000-000-043-0034-0018-0000-0-0000-10 770000 # retsigeR #OP11/82/40 etaD kcehC1028240PA dIhctaB 60683004 # kcehC 33.835 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 03.872 00. 03.872 deraelC diaP11/01/50 14000-11PEerppA ffatS 11/01/50 11/0102 25 000-000-043-0034-0072-0000-0-0000-10 870000 # retsigeR #OP11/11/50 etaD kcehC1021150PA dIhctaB 61493004 # kcehC 03.872 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 21.001 00. 21.001 deraelC diaP11/90/60 84000-11PElppus QBB 11/70/60 11/0102 000-000-043-0034-0072-0000-0-0000-10 180000 # retsigeR #OP11/31/60 etaD kcehC1023160PA dIhctaB 54114004 # kcehC 35 05.076 00. 05.076 deraelC diaP11/90/60 94000-11PE egaeliM 11/30/60 11/0102 000-000-043-0025-0017-0000-0-0000-10 180000 # retsigeR #OP11/31/60 etaD kcehC1023160PA dIhctaB 54114004 # kcehC 26.077 tnuomA eciovnI latoT )43( nosnhoJ .A nnylevE tnemyaP eeyolpmE dR atneksaP 08621 08069 AC ,ffulB deR 63.171 00. 63.171 deraelC diaP01/81/11 41000-11PElppus ffreS 01/90/11 11/0102 45 000-000-043-0034-0004-0111-0-2109-10 450000 # retsigeR #OP01/32/11 etaD kcehC1023211PA dIhctaB 57203004 # kcehC 63.171 tnuomA eciovnI latoT 6633 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 11-0102 deerC sdeeR )1/160000( .cnI ,.oC ylppuS loohcS senoJ tnemyaP rodneV 9892 xoB .O.P 36092 CS ,omrI 54.76 00. 54.76 deraelC diaP11/72/10 68000-11PDsetacifitreC 11/60/10 11/0102 55 000-000-043-0034-0001-0111-0-0527-10 460000 # retsigeR #OP11/82/10 etaD kcehC1028210PA dIhctaB 52533004 # kcehC 54.76 tnuomA eciovnI latoT )1/202000( ffulB deR fo bulC sinawiK tnemyaP rodneV srebmeM bulC ffulB deR 08069 AC ,ffulB deR 00.532 00. 00.532 deraelC diaP11/41/30 6ihsrebmeM 01/10/01 11/0102 65 000-000-043-0035-0517-0000-0-0000-10 170000 # retsigeR #OP11/51/30 etaD kcehC1025130PA dIhctaB 04953004 # kcehC 00.532 tnuomA eciovnI latoT )lodnaM yduJ( oflodnaM yduJ tnemyaP eeyaP .rD sliarT yppaH 52021 08069 AC ,ffulB deR 80.891 00. 80.891 deraelC diaP11/12/60 85100-11PDnoitaudarG 11/12/60 11/0102 75 000-000-043-0034-0072-0000-0-0000-10 280000 # retsigeR #OP11/32/60 etaD kcehC1023260PA dIhctaB 72814004 # kcehC 80.891 tnuomA eciovnI latoT )1/171000( GNINIRPNEERHCS ETATS HTRON tnemyaP rodneV EVA DRON A-146 62959 AC ,OCIHC 62.611 00. 62.611 deraelC diaP11/11/10 09312 seinaeB 01/02/21 11/0102 85 000-000-043-0034-0024-5311-0-0000-10 260000 # retsigeR #OP11/31/10 etaD kcehC1023110PA dIhctaB 69623004 # kcehC 62.611 tnuomA eciovnI latoT )1/171000( GNINIRPNEERHCS ETATS HTRON tnemyaP rodneV EVA DRON A-146 62959 AC ,OCIHC 20.151 00. 20.151 deraelC diaP11/72/10 09000-11PD strihS 11/71/10 11/0102 95 000-000-043-0034-0024-5311-0-0000-10 460000 # retsigeR #OP11/82/10 etaD kcehC1028210PA dIhctaB 72533004 # kcehC 20.151 tnuomA eciovnI latoT 6644 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 11-0102 deerC sdeeR )1/171000( GNINIRPNEERHCS ETATS HTRON tnemyaP rodneV EVA DRON A-146 62959 AC ,OCIHC 41.152 00. 41.152 deraelC diaP11/11/30 04312strihS BBB 01/41/21 11/0102 000-000-043-0034-0024-5311-0-0000-10 170000 # retsigeR #OP11/51/30 etaD kcehC1025130PA dIhctaB 24953004 # kcehC 19.392 00. 19.392 deraelC diaP11/11/30 24312h bb maeT 01/41/21 11/0102 000-000-043-0034-0024-5311-0-0000-10 06 170000 # retsigeR #OP11/51/30 etaD kcehC1025130PA dIhctaB 24953004 # kcehC 73.082 00. 73.082 deraelC diaP11/11/30 44312p sehcaoC 01/41/21 11/0102 000-000-043-0034-0024-5311-0-0000-10 170000 # retsigeR #OP11/51/30 etaD kcehC1025130PA dIhctaB 24953004 # kcehC 92.65 00. 92.65 deraelC diaP11/11/30 63612tiw stekcaJ 11/42/20 11/0102 000-000-043-0034-0024-5311-0-0000-10 170000 # retsigeR #OP11/51/30 etaD kcehC1025130PA dIhctaB 24953004 # kcehC 17.188 tnuomA eciovnI latoT )1/171000( GNINIRPNEERHCS ETATS HTRON tnemyaP rodneV EVA DRON A-146 62959 AC ,OCIHC 83.654,2 00. 83.654,2 deraelC diaP11/40/40 34312sreJ stropS 01/41/21 11/0102 16 000-000-043-0034-0024-5311-0-0000-10 370000 # retsigeR #OP11/50/40 etaD kcehC1025040PA dIhctaB 82173004 # kcehC 83.654,2 tnuomA eciovnI latoT )yellaV mulP( loohcS yellaV mulP tnemyaP eeyaP .dR keerC mulP 05992 57069 AC ,keerC senyaP 68.168,3 00. 68.168,3 deraelC diaP11/41/30 D11103hW ydneW 11/10/30 11/0102 68.0663 000-000-043-0032-0027-0000-0-0000-10 26 102 000-000-043-0025-0027-0000-0-0000-10 170000 # retsigeR #OP71604 etaD kcehC1025130PA dIhctaB 44953004 # kcehC 68.168,3 tnuomA eciovnI latoT )3( yelserP .T neelhtaK tnemyaP eeyolpmE dR nellaW W 59751 08069 AC ,ffulB deR 60.72 00. 60.72 deraelC diaP01/92/80 10000-11PEuS tnedutS 01/21/80 11/0102 36 000-000-043-0034-0001-0111-0-0527-10 340000 # retsigeR #OP01/13/80 etaD kcehC1021380PA dIhctaB 25452004 # kcehC 60.72 tnuomA eciovnI latoT )3( yelserP .T neelhtaK tnemyaP eeyolpmE dR nellaW W 59751 08069 AC ,ffulB deR 31.02 00. 31.02 deraelC diaP11/11/30 03000-11PE moorssalC 11/10/30 11/0102 46 000-031-043-0034-0001-0111-0-0011-10 170000 # retsigeR #OP11/51/30 etaD kcehC1025130PA dIhctaB 64953004 # kcehC 31.02 tnuomA eciovnI latoT 6655 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 11-0102 deerC sdeeR )3( yelserP .T neelhtaK tnemyaP eeyolpmE dR nellaW W 59751 08069 AC ,ffulB deR 86.18 00. 86.18 deraelC diaP11/40/40 43000-11PE moorssalC 11/40/40 11/0102 56 000-031-043-0034-0001-0111-0-0011-10 370000 # retsigeR #OP11/50/40 etaD kcehC1025040PA dIhctaB 03173004 # kcehC 86.18 tnuomA eciovnI latoT )3( yelserP .T neelhtaK tnemyaP eeyolpmE dR nellaW W 59751 08069 AC ,ffulB deR 22.12 00. 22.12 deraelC diaP11/01/50 44000-11PE rof sotohP 11/40/50 11/0102 66 000-011-043-0034-0001-0111-0-0011-10 870000 # retsigeR #OP11/11/50 etaD kcehC1021150PA dIhctaB 12493004 # kcehC 22.12 tnuomA eciovnI latoT )1/590000( loohcS hgiH noinU ffulB deR tnemyaP rodneV 7051 xoB OP 08069 AC ,ffulB deR 00.614 00. 00.614 deraelC diaP01/20/21 85000-11PDmanruot roF 01/12/90 11/0102 76 000-000-043-0085-0072-0000-0-0000-10 650000 # retsigeR #OP01/90/21 etaD kcehC1029021PA dIhctaB 88903004 # kcehC 00.614 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 64.66 00. 64.66 deraelC diaP01/41/90 70000-11PDlppuS csiM 01/13/80 11/0102 18.44 000-000-043-0034-0413-0000-0-0000-10 86 30.31 000-000-043-0034-0001-0111-0-0527-10 26.8 000-000-043-0034-0073-0000-0-0135-31 540000 # retsigeR #OP01/51/90 etaD kcehC1025190PA dIhctaB 84262004 # kcehC 64.66 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 51.86 00. 51.86 deraelC diaP01/21/01 61000-11PDPweivretnI 01/80/90 11/0102 000-000-043-0085-0027-0000-0-0000-10 740000 # retsigeR #OP01/41/01 etaD kcehC1024101PA dIhctaB 24082004 # kcehC 96 46.88 00. 46.88 deraelC diaP01/21/01 71000-11PDtnemeriteR 01/72/80 11/0102 000-000-043-0085-0027-0000-0-0000-10 740000 # retsigeR #OP01/41/01 etaD kcehC1024101PA dIhctaB 24082004 # kcehC 97.651 tnuomA eciovnI latoT 6666 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 11-0102 deerC sdeeR )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 79.130,1 00. 79.130,1 deraelC diaP01/61/11 72000-11PDesrubmieR 01/61/11 11/0102 23.313 000-000-043-4095-0072-0000-0-0000-10 07 71.523 000-000-043-0034-0072-0000-0-0000-10 84.39 000-000-043-0034-0018-0000-0-0000-10 00.003 000-000-043-0085-0024-5311-0-0000-10 450000 # retsigeR #OP01/32/11 etaD kcehC1023211PA dIhctaB 98203004 # kcehC 79.130,1 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 57.542,2 00. 57.542,2 deraelC diaP01/32/21 07000-11PDxE rof mieR 01/32/21 11/0102 00.568 000-000-043-0085-0024-5311-0-0000-10 57.57 000-000-043-0034-0024-5311-0-0000-10 17 00.818 000-000-043-0085-0027-0000-0-0000-10 00.462 000-000-043-4095-0072-0000-0-0000-10 00.322 000-000-043-0085-0017-0000-0-0000-10 160000 # retsigeR #OP11/21/10 etaD kcehC1022110PA dIhctaB 75523004 # kcehC 57.542,2 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 72.768,1 00. 72.768,1 deraelC diaP11/71/30 02100-11PDoveR/mieR 11/71/30 11/0102 25.03 000-000-043-0034-0017-0000-0-0000-10 00.373 000-000-043-4095-0072-0000-0-0000-10 00.511 000-000-043-0085-0027-0000-0-0000-10 27 65.207 000-000-043-0085-0024-5311-0-0000-10 91.641 000-000-043-0034-0024-5311-0-0000-10 00.005 000-000-043-0065-0094-0058-0-0000-10 270000 # retsigeR #OP11/12/30 etaD kcehC1021230PA dIhctaB 56263004 # kcehC 72.768,1 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 90.269,1 00. 90.269,1 deraelC diaP11/91/40 82100-11PDegnivloveR 11/91/40 11/0102 34.056,1 000-000-043-0034-0004-0421-0-0527-10 00.08 000-000-043-0065-0018-0000-0-0018-10 37 00.89 000-000-043-0085-0027-0000-0-0000-10 66.331 000-000-043-0034-0027-0000-0-0000-10 570000 # retsigeR #OP11/52/40 etaD kcehC1025240PA dIhctaB 24383004 # kcehC 90.269,1 tnuomA eciovnI latoT 6677 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 11-0102 deerC sdeeR )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 91.407,2 00. 91.407,2 deraelC diaP11/13/50 84100-11PD gnivloveR 11/13/50 11/0102 99.522 000-000-043-4095-0072-0000-0-0000-10 38.223 000-000-043-0085-0027-0000-0-0000-10 00.05 000-000-043-0085-0024-5311-0-0000-10 47 05.265 000-000-043-0034-0001-0111-0-0011-10 78.245,1 000-000-043-0034-0004-0421-0-0527-10 080000 # retsigeR #OP11/80/60 etaD kcehC1028060PA dIhctaB 44804004 # kcehC 91.407,2 tnuomA eciovnI latoT )1/212000( YDOB TNEDUTS KEERC SDEER tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 00.005,7 00. 00.005,7 deraelC diaP11/42/50 34100-11PDme revoc oT 11/42/50 11/0102 57 000-000-043-4185-0001-0111-0-0011-10 970000 # retsigeR #OP11/42/50 etaD kcehC1024250PA dIhctaB 17004004 # kcehC 00.005,7 tnuomA eciovnI latoT )45( adimalaS .E lehcaR tnemyaP eeyolpmE tS htruoF 49012 22069 AC ,doownottoC 96.322 00. 96.322 deraelC diaP11/11/30 82000-11PE moorssalC 11/90/30 11/0102 000-541-043-0034-0001-0111-0-0011-10 67 170000 # retsigeR #OP11/51/30 etaD kcehC1025130PA dIhctaB 15953004 # kcehC 96.322 tnuomA eciovnI latoT )45( adimalaS .E lehcaR tnemyaP eeyolpmE tS htruoF 49012 22069 AC ,doownottoC 26.27 00. 26.27 deraelC diaP11/12/60 15000-11PE moorssalC 11/12/60 11/0102 000-541-043-0034-0001-0111-0-0011-10 77 280000 # retsigeR #OP11/32/60 etaD kcehC1023260PA dIhctaB 33814004 # kcehC 26.27 tnuomA eciovnI latoT )evoM looC'S( sevoM looC'S tnemyaP eeyaP 416 xoB .O.P 78069 AC ,atsahS 00.574,1 00. 00.574,1 deraelC diaP11/12/60 25100-11PDart PAS roF 11/12/60 11/0102 00.056 046-000-043-0034-0313-0000-0-0000-10 87 00.528 046-000-043-0011-0001-0111-0-0000-10 280000 # retsigeR #OP11/32/60 etaD kcehC1023260PA dIhctaB 23814004 # kcehC 00.574,1 tnuomA eciovnI latoT )siS nonnahS( sorensiS nonnahS tnemyaP eeyaP .nL etoyoC 53131 08069 AC ,ffulB deR 19.81 00. 19.81 deraelC diaP11/90/60 94100-11PDnoitaudarG 11/13/50 11/0102 97 000-000-043-0034-0072-0000-0-0000-10 180000 # retsigeR #OP11/31/60 etaD kcehC1023160PA dIhctaB 74114004 # kcehC 19.81 tnuomA eciovnI latoT 6688 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 11-0102 deerC sdeeR )1/271000( ESESIRPRETNE OCSIS tnemyaP rodneV EVA TSAE W 005 62959 AC ,OCIHC 92.511 00. 92.511 deraelC diaP01/20/21 75000-11PDtsevrah roF 01/13/01 11/0102 08 000-000-043-0034-0072-0000-0-0000-10 650000 # retsigeR #OP01/90/21 etaD kcehC1029021PA dIhctaB 09903004 # kcehC 92.511 tnuomA eciovnI latoT )1/271000( ESESIRPRETNE OCSIS tnemyaP rodneV EVA TSAE W 005 62959 AC ,OCIHC 92.511 00. 92.511 deraelC diaP11/11/10 27000-11PD 92/01 roF 01/03/11 11/0102 18 000-000-043-0085-0072-0000-0-0000-10 260000 # retsigeR #OP11/31/10 etaD kcehC1023110PA dIhctaB 99623004 # kcehC 92.511 tnuomA eciovnI latoT )1/271000( ESESIRPRETNE OCSIS tnemyaP rodneV EVA TSAE W 005 62959 AC ,OCIHC 01.072 00. 01.072 deraelC diaP11/41/40 02881lec sdrawA 11/91/20 11/0102 28 000-000-043-0034-0024-5311-0-0000-10 470000 # retsigeR #OP11/81/40 etaD kcehC1028140PA dIhctaB 12083004 # kcehC 01.072 tnuomA eciovnI latoT )1/271000( ESESIRPRETNE OCSIS tnemyaP rodneV EVA TSAE W 005 62959 AC ,OCIHC 00.008 00. 00.008 deraelC diaP11/13/50 03291arbelec BB 11/40/40 11/0102 38 000-000-043-0034-0072-0000-0-0000-10 080000 # retsigeR #OP11/80/60 etaD kcehC1028060PA dIhctaB 64804004 # kcehC 00.008 tnuomA eciovnI latoT )1/501000( .cossA stcirtsiD loohcS llamS tnemyaP rodneV 012 eituS .tS K 0311 513 .etS llaM lotipaC 554 41859 AC ,otnemarcaS 00.006 00. 00.006 deraelC diaP11/11/30 06200-01ihsrebmeM 11/11/30 11/0102 48 000-000-043-0035-0017-0000-0-0000-10 170000 # retsigeR #OP11/51/30 etaD kcehC1025130PA dIhctaB 35953004 # kcehC 00.006 tnuomA eciovnI latoT )1/411000( noitacudE fO tpeD oC amaheT tnemyaP rodneV 986 xoB O P 08069 AC ,ffulB deR 00.03 00. 00.03 deraelC diaP11/41/20 70100-11PD stohs ulF 11/42/10 11/0102 000-000-043-0085-0027-0000-0-0000-10 58 760000 # retsigeR #OP11/61/20 etaD kcehC1026120PA dIhctaB 15643004 # kcehC 00.03 tnuomA eciovnI latoT 6699 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 11-0102 deerC sdeeR )1/411000( noitacudE fO tpeD oC amaheT tnemyaP rodneV 986 xoB O P 08069 AC ,ffulB deR 58.599,2 00. 58.599,2 deraelC diaP11/12/60 05010-11VNIivreS hceT 11/02/50 11/0102 000-000-043-0085-0027-0000-0-0000-10 280000 # retsigeR #OP11/32/60 etaD kcehC1023260PA dIhctaB 63814004 # kcehC 68 00.986 00. 00.986 deraelC diaP11/12/60 71110-11VNItnirpregniF 11/02/60 11/0102 000-000-043-0085-0027-0000-0-0000-10 280000 # retsigeR #OP11/32/60 etaD kcehC1023260PA dIhctaB 63814004 # kcehC 58.486,3 tnuomA eciovnI latoT )aY toohS eW( aY toohS eW tnemyaP eeyaP .tS notgnihsaW 758 08069 AC ,ffulB deR 08.296 00. 08.296 deraelC diaP11/12/60 7702seutatS BB 11/52/20 11/0102 78 000-000-043-0034-0024-5311-0-0000-10 280000 # retsigeR #OP11/32/60 etaD kcehC1023260PA dIhctaB 83814004 # kcehC 08.296 tnuomA eciovnI latoT )lF edistseW( stfiG dna srewolF edistseW tnemyaP eeyaP .tS tunlaW 058 08069 AC ,ffulB deR 79.15 00. 79.15 deraelC diaP11/90/60 431100rof srewolF 11/03/40 11/0102 88 000-000-043-0034-0072-0000-0-0000-10 180000 # retsigeR #OP11/31/60 etaD kcehC1023160PA dIhctaB 84114004 # kcehC 79.15 tnuomA eciovnI latoT )6( xocliW .J aruaL tnemyaP eeyolpmE yaW doowetihW 6511 37959 AC ,ocihC 42.86 00. 42.86 deraelC diaP01/60/90 60000-11PE moorssalC 01/42/80 11/0102 98 000-041-043-0034-0001-0111-0-0011-10 440000 # retsigeR #OP01/41/90 etaD kcehC1024190PA dIhctaB 15162004 # kcehC 42.86 tnuomA eciovnI latoT )6( xocliW .J aruaL tnemyaP eeyolpmE yaW doowetihW 6511 37959 AC ,ocihC 47.63 00. 47.63 deraelC diaP01/81/11 31000-11PE moorssalC 01/81/11 11/0102 09 000-000-043-0034-0001-0111-0-0011-10 450000 # retsigeR #OP01/32/11 etaD kcehC1023211PA dIhctaB 47203004 # kcehC 47.63 tnuomA eciovnI latoT )6( xocliW .J aruaL tnemyaP eeyolpmE yaW doowetihW 6511 37959 AC ,ocihC 86.44 00. 86.44 deraelC diaP11/11/10 02000-11PE samtsirhC 01/02/21 11/0102 19 000-041-043-0034-0001-0111-0-0011-10 260000 # retsigeR #OP11/31/10 etaD kcehC1023110PA dIhctaB 30723004 # kcehC 86.44 tnuomA eciovnI latoT 7700 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 11-0102 deerC sdeeR )6( xocliW .J aruaL tnemyaP eeyolpmE yaW doowetihW 6511 37959 AC ,ocihC 98.73 00. 98.73 deraelC diaP11/41/40 83000-11PE moorssalC 11/41/40 11/0102 29 000-041-043-0034-0001-0111-0-0011-10 470000 # retsigeR #OP11/81/40 etaD kcehC1028140PA dIhctaB 32083004 # kcehC 98.73 tnuomA eciovnI latoT )6( xocliW .J aruaL tnemyaP eeyolpmE yaW doowetihW 6511 37959 AC ,ocihC 79.62 00. 79.62 deraelC diaP11/90/60 64000-11PE moorssalC 11/20/60 11/0102 39 000-321-043-0034-0001-0111-0-0011-10 180000 # retsigeR #OP11/31/60 etaD kcehC1023160PA dIhctaB 94114004 # kcehC 79.62 tnuomA eciovnI latoT )1/512000( S'AMLEZ tnemyaP rodneV TEERTS TUNLAW 602 08069 AC ,FFULB DER 61.033 00. 61.033 deraelC diaP01/40/11 5401porT stropS 01/70/01 11/0102 49 000-000-043-0034-0024-5311-0-0000-10 150000 # retsigeR #OP01/80/11 etaD kcehC1028011PA dIhctaB 07292004 # kcehC 61.033 tnuomA eciovnI latoT )1/512000( S'AMLEZ tnemyaP rodneV TEERTS TUNLAW 602 08069 AC ,FFULB DER 03.46 00. 03.46 deraelC diaP11/52/20 8331ppus draoB 11/11/20 11/0102 59 000-000-043-0034-0017-0000-0-0000-10 860000 # retsigeR #OP11/20/30 etaD kcehC1022030PA dIhctaB 91253004 # kcehC 03.46 tnuomA eciovnI latoT )1/512000( S'AMLEZ tnemyaP rodneV TEERTS TUNLAW 602 08069 AC ,FFULB DER 20.831 00. 20.831 deraelC diaP11/11/30 3921awa stropS 11/81/10 11/0102 000-000-043-0034-0024-5311-0-0000-10 170000 # retsigeR #OP11/51/30 etaD kcehC1025130PA dIhctaB 85953004 # kcehC 69 06.793 00. 06.793 deraelC diaP11/11/30 3231awa stropS 11/30/20 11/0102 000-000-043-0034-0024-5311-0-0000-10 170000 # retsigeR #OP11/51/30 etaD kcehC1025130PA dIhctaB 85953004 # kcehC 26.535 tnuomA eciovnI latoT )1/512000( S'AMLEZ tnemyaP rodneV TEERTS TUNLAW 602 08069 AC ,FFULB DER 82.471 00. 82.471 deraelC diaP11/01/50 1741wa/seuqalP 11/40/40 11/0102 79 000-000-043-0034-0017-0000-0-0000-10 870000 # retsigeR #OP11/11/50 etaD kcehC1021150PA dIhctaB 82493004 # kcehC 82.471 tnuomA eciovnI latoT 7711 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 21-1102 keerC sdeeR }ideM nairB{ )1/642000( soriedeM nairB tnemyaP rodneV .rD ssalgypS 087 08069 AC ,ffulB deR 00.57 00. 00.57 deraelC diaP21/70/20 00-0 seef feR14000-21R21/70/20 21/1102 1 000-000-043-0085-0024-5311-0-0000-10 311000 # retsigeR 53000-21P #OP21/80/20 etaD kcehC1028020PA dIhctaB 12635004 # kcehC 00.57 tnuomA eciovnI latoT }ideM nairB{ )1/642000( soriedeM nairB tnemyaP rodneV .rD ssalgypS 087 08069 AC ,ffulB deR 00.001 00. 00.001 deraelC diaP21/41/20 11-1 seef feR45000-21R21/41/20 21/1102 2 000-000-043-0085-0024-5311-0-0000-10 511000 # retsigeR 94000-21P #OP21/51/20 etaD kcehC1025120PA dIhctaB 28145004 # kcehC 00.001 tnuomA eciovnI latoT )81( namkcorB .A refinneJ tnemyaP eeyolpmE .dR egdiR 02691 08069 AC ,ffulB deR 44.943 00. 44.943 deraelC diaP11/10/70 30000-21PE seilppus moorssalc namkcorB 11/22/60 21/1102 3 000-521-043-0034-0001-0111-0-0011-10 480000 # retsigeR #OP11/60/70 etaD kcehC1026070PA dIhctaB 19424004 # kcehC 44.943 tnuomA eciovnI latoT )65( mahgnittoC .K esineD tnemyaP eeyolpmE .dR llimwaS A7155 96959 AC ,esidaraP 00.642 00. 00.642 deraelC diaP11/22/90 41000-21PE tsuguA egaeliM 11/31/90 21/1102 4 000-000-043-0025-0027-0000-0-0000-10 790000 # retsigeR #OP11/32/90 etaD kcehC1023290PA dIhctaB 68464004 # kcehC 00.642 tnuomA eciovnI latoT )65( mahgnittoC .K esineD tnemyaP eeyolpmE .dR llimwaS A7155 96959 AC ,esidaraP 00.981 00. 00.981 deraelC diaP11/90/11 92000-21PE egaeliM 11/70/11 21/1102 5 000-000-043-0025-0027-0000-0-0000-10 301000 # retsigeR #OP11/51/11 etaD kcehC1025111PA dIhctaB 70494004 # kcehC 00.981 tnuomA eciovnI latoT )65( mahgnittoC .K esineD tnemyaP eeyolpmE .dR llimwaS A7155 96959 AC ,esidaraP 00.981 00. 00.981 deraelC diaP11/50/21 33000-21PE egaeliM 11/50/21 21/1102 6 000-000-043-0025-0027-0000-0-0000-10 501000 # retsigeR #OP11/50/21 etaD kcehC1025021PA dIhctaB 81505004 # kcehC 00.981 tnuomA eciovnI latoT 7722 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 21-1102 keerC sdeeR )65( mahgnittoC .K esineD tnemyaP eeyolpmE .dR llimwaS A7155 96959 AC ,esidaraP 00.513 00. 00.513 deraelC diaP21/60/10 14000-21PE CR ot egaeliM 21/60/10 21/1102 7 000-000-043-0025-0027-0000-0-0000-10 011000 # retsigeR #OP21/90/10 etaD kcehC1029010PA dIhctaB 14915004 # kcehC 00.513 tnuomA eciovnI latoT )1/842000( noswaD naD tnemyaP rodneV evA tuntsehC 504 08069 AC ,ffulB deR 00.57 00. 00.57 deraelC diaP21/70/20 00-0 seef feR44000-21R21/70/20 21/1102 8 000-000-043-0085-0024-5311-0-0000-10 311000 # retsigeR 83000-21P #OP21/80/20 etaD kcehC1028020PA dIhctaB 22635004 # kcehC 00.57 tnuomA eciovnI latoT )04( kcinimoD .M koorB tnemyaP eeyolpmE .evA tseW 545 08069 AC ,ffulB deR 04.952 00. 04.952 deraelC diaP11/22/90 71000-21PE scinohP-ooZ rof levarT 11/22/90 21/1102 9 000-000-043-0025-0001-0111-0-5304-10 790000 # retsigeR #OP11/32/90 etaD kcehC1023290PA dIhctaB 78464004 # kcehC 04.952 tnuomA eciovnI latoT )95( yrrebnetroF .G einnoR tnemyaP eeyolpmE 6311 xoB .O.P 08069 AC ,ffulB deR 00.66 00. 00.66 deraelC diaP11/91/70 40000-21PEU seilppus tniam pu kcip ot egaeliM 11/01/70 21/1102 000-000-043-0034-0018-0000-0-0000-10 780000 # retsigeR #OP11/02/70 etaD kcehC1020270PA dIhctaB 84034004 # kcehC 01 04.992 00. 04.992 deraelC diaP11/91/70 50000-21PE levart margorp CSU roF 11/91/70 21/1102 000-000-043-0025-0027-0000-0-0000-10 780000 # retsigeR #OP11/02/70 etaD kcehC1020270PA dIhctaB 84034004 # kcehC 04.563 tnuomA eciovnI latoT )95( yrrebnetroF .G einnoR tnemyaP eeyolpmE 6311 xoB .O.P 08069 AC ,ffulB deR 29.221 00. 29.221 deraelC diaP11/40/80 80000-21PE margorp CSU rof egaeliM 11/40/80 21/1102 11 000-000-043-0025-0027-0000-0-0000-10 090000 # retsigeR #OP11/50/80 etaD kcehC1025080PA dIhctaB 85734004 # kcehC 29.221 tnuomA eciovnI latoT 7733 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 21-1102 keerC sdeeR )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 00.801 00. 00.801 deraelC diaP11/22/90 51000-21PE 51 tpeS-yluJ egaeliM 11/51/90 21/1102 000-000-043-0025-0027-0000-0-0000-10 790000 # retsigeR #OP11/32/90 etaD kcehC1023290PA dIhctaB 88464004 # kcehC 21 92.001 00. 92.001 deraelC diaP11/22/90 61000-21PE seilppuS 11/90/90 21/1102 000-000-043-0034-0027-0000-0-0000-10 790000 # retsigeR #OP11/32/90 etaD kcehC1023290PA dIhctaB 88464004 # kcehC 92.802 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 00.632 00. 00.632 deraelC diaP11/62/90 81000-21PE egaeliM 11/62/90 21/1102 31 000-000-043-0025-0027-0000-0-0000-10 890000 # retsigeR #OP11/82/90 etaD kcehC1028290PA dIhctaB 83764004 # kcehC 00.632 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 47.252 00. 47.252 deraelC diaP11/71/01 52000-21PE seilppus dna egaeliM 11/71/01 21/1102 05.861 000-000-043-0025-0027-0000-0-0000-10 41 62.46 000-000-043-0034-0018-0000-0-0000-10 89.91 000-000-043-0034-0017-0000-0-0000-10 001000 # retsigeR #OP11/81/01 etaD kcehC1028101PA dIhctaB 00974004 # kcehC 47.252 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 52.541 00. 52.541 deraelC diaP11/90/11 62000-21PE egaeliM 11/10/11 21/1102 000-000-043-0025-0027-0000-0-0000-10 301000 # retsigeR #OP11/51/11 etaD kcehC1025111PA dIhctaB 31494004 # kcehC 51 07.41 00. 07.41 deraelC diaP11/90/11 82000-21PE gnituo sdrawer tnedutS 11/70/11 21/1102 000-000-043-0034-0027-0000-0-0000-10 301000 # retsigeR #OP11/51/11 etaD kcehC1025111PA dIhctaB 31494004 # kcehC 59.951 tnuomA eciovnI latoT 7744 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 21-1102 keerC sdeeR )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 26.11 00. 26.11 deraelC diaP11/12/21 63000-21PE seilppus tnedutS 11/61/21 21/1102 000-000-043-0034-0001-0111-0-0011-10 701000 # retsigeR #OP11/12/21 etaD kcehC1021221PA dIhctaB 88415004 # kcehC 85.41 00. 85.41 deraelC diaP11/12/21 73000-21PE seilppuS ytraP ffatS 11/61/21 21/1102 000-000-043-0034-0072-0000-0-0000-10 701000 # retsigeR #OP11/12/21 etaD kcehC1021221PA dIhctaB 88415004 # kcehC 37.61 00. 37.61 deraelC diaP11/12/21 83000-21PE seilppus margorp samtsirhC 11/41/21 21/1102 61 000-000-043-0034-0001-0111-0-0011-10 701000 # retsigeR #OP11/12/21 etaD kcehC1021221PA dIhctaB 88415004 # kcehC 07.01 00. 07.01 deraelC diaP11/12/21 93000-21PE skooberocS llabteksaB 11/10/21 21/1102 000-000-043-0034-0024-5311-0-0000-10 701000 # retsigeR #OP11/12/21 etaD kcehC1021221PA dIhctaB 88415004 # kcehC 57.472 00. 57.472 deraelC diaP11/12/21 04000-21PE tnemesrubmier egaelim 11/61/21 21/1102 000-000-043-0025-0027-0000-0-0000-10 701000 # retsigeR #OP11/12/21 etaD kcehC1021221PA dIhctaB 88415004 # kcehC 83.823 tnuomA eciovnI latoT )83( relsoH .P bocaJ tnemyaP eeyolpmE .dR eniP giB 56861 22069 AC ,doownottoC 05.671 00. 05.671 deraelC diaP21/62/10 44000-21PE mier egaeliM 21/60/10 21/1102 71 000-000-043-0025-0027-0000-0-0000-10 111000 # retsigeR #OP21/72/10 etaD kcehC1027210PA dIhctaB 39925004 # kcehC 05.671 tnuomA eciovnI latoT )45( llewoH .E lehcaR tnemyaP eeyolpmE tS htruoF 49012 22069 AC ,doownottoC 36.444 00. 36.444 deraelC diaP21/42/10 24000-21PEpus moorssalc dna seilppus reccoS 21/90/10 21/1102 57.36 000-000-043-0034-0014-0421-0-0000-10 81 88.083 000-541-043-0034-0001-0111-0-0011-10 111000 # retsigeR #OP21/72/10 etaD kcehC1027210PA dIhctaB 49925004 # kcehC 36.444 tnuomA eciovnI latoT )1/452000( sdnoB refinneJ tnemyaP rodneV 54# .tS tunlaW 5881 08069 AC ,ffulB deR 53.37 00. 53.37 deraelC diaP21/90/20 00-0 PEI rof egaeliM05000-21R21/90/20 21/1102 91 000-000-043-0025-0017-0000-0-0000-10 411000 # retsigeR 54000-21P #OP21/01/20 etaD kcehC1020120PA dIhctaB 91835004 # kcehC 53.37 tnuomA eciovnI latoT 7755 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 21-1102 keerC sdeeR )1/202000( ffulB deR fo bulC sinawiK tnemyaP rodneV srebmeM bulC ffulB deR 08069 AC ,ffulB deR 00.771 00. 00.771 deraelC diaP11/81/11 902 seud ylraeY 11/10/01 21/1102 02 000-000-043-0035-0517-0000-0-0000-10 401000 # retsigeR #OP11/12/11 etaD kcehC1021211PA dIhctaB 87894004 # kcehC 00.771 tnuomA eciovnI latoT )1/442000( llanraD sirK tnemyaP rodneV sodnerreB 055 08069 AC ,ffulB deR 00.571 00. 00.571 deraelC diaP21/70/20 00-0 seef feR93000-21R21/70/20 21/1102 12 000-000-043-0085-0024-5311-0-0000-10 311000 # retsigeR 33000-21P #OP21/80/20 etaD kcehC1028020PA dIhctaB 32635004 # kcehC 00.571 tnuomA eciovnI latoT )1/942000( murraB elyK tnemyaP rodneV .dR yoCcM 03741 08069 AC ,ffulB deR 00.57 00. 00.57 deraelC diaP21/70/20 00-0 seef feR24000-21R21/70/20 21/1102 22 000-000-043-0085-0024-5311-0-0000-10 311000 # retsigeR 63000-21P #OP21/80/20 etaD kcehC1028020PA dIhctaB 42635004 # kcehC 00.57 tnuomA eciovnI latoT )1/542000( dleifnworB yrraL tnemyaP rodneV enaL yretemeC 537 08069 AC ,ffulB deR 00.57 00. 00.57 deraelC diaP21/70/20 00-0 seef feR83000-21R21/70/20 21/1102 32 000-000-043-0085-0024-5311-0-0000-10 311000 # retsigeR 23000-21P #OP21/80/20 etaD kcehC1028020PA dIhctaB 52635004 # kcehC 00.57 tnuomA eciovnI latoT )1/342000( repraC yrraL tnemyaP rodneV .rD yawkraP 57812 08069 AC ,ffulB deR 00.051 00. 00.051 deraelC diaP21/70/20 00-0 seef feR73000-21R21/70/20 21/1102 42 000-000-043-0085-0024-5311-0-0000-10 311000 # retsigeR 13000-21P #OP21/80/20 etaD kcehC1028020PA dIhctaB 62635004 # kcehC 00.051 tnuomA eciovnI latoT )1/342000( repraC yrraL tnemyaP rodneV .rD yawkraP 57812 08069 AC ,ffulB deR 00.05 00. 00.05 detnirP diaP21/41/20 11-1 seef feR25000-21R21/41/20 21/1102 52 000-000-043-0085-0024-5311-0-0000-10 511000 # retsigeR 74000-21P #OP21/51/20 etaD kcehC1025120PA dIhctaB 88145004 # kcehC 00.05 tnuomA eciovnI latoT 7766 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 21-1102 keerC sdeeR )rG nellEuoL( yendarG nellEuoL tnemyaP eeyaP W99 .ywH 0288 53069 AC ,rebreG 64.32 00. 64.32 deraelC diaP11/72/01 53000-21PD tneduts PEI rof sezirp evitnecnI 11/50/01 21/1102 62 000-000-043-0034-0311-0775-0-0056-10 201000 # retsigeR #OP11/82/01 etaD kcehC1028201PA dIhctaB 70584004 # kcehC 64.32 tnuomA eciovnI latoT )rG nellEuoL( yendarG nellEuoL tnemyaP eeyaP W99 ywH 0288 53069 AC ,rebreG 76.61 00. 76.61 deraelC diaP11/50/21 84000-21PD sezirp noitavitoM 11/20/21 21/1102 72 000-000-043-0034-0311-0775-0-0056-10 501000 # retsigeR #OP11/50/21 etaD kcehC1025021PA dIhctaB 82505004 # kcehC 76.61 tnuomA eciovnI latoT )1/742000( wodnaS sacuL tnemyaP rodneV .tC acinoM 044 08069 AC ,ffulB deR 00.57 00. 00.57 deraelC diaP21/70/20 00-0 seef feR04000-21R21/70/20 21/1102 82 000-000-043-0085-0024-5311-0-0000-10 311000 # retsigeR 43000-21P #OP21/80/20 etaD kcehC1028020PA dIhctaB 72635004 # kcehC 00.57 tnuomA eciovnI latoT )1/742000( wodnaS sacuL tnemyaP rodneV .tC acinoM 044 08069 AC ,ffulB deR 00.521 00. 00.521 deraelC diaP21/41/20 11-1 seef feR35000-21R21/41/20 21/1102 92 000-000-043-0085-0024-5311-0-0000-10 511000 # retsigeR 84000-21P #OP21/51/20 etaD kcehC1025120PA dIhctaB 19145004 # kcehC 00.521 tnuomA eciovnI latoT )3( yelserP .T neelhtaK tnemyaP eeyolpmE dR nellaW W 59751 08069 AC ,ffulB deR 48.501 00. 48.501 deraelC diaP11/62/80 21000-21PE seilppus ssalC 11/80/80 21/1102 03 000-000-043-0034-0001-0111-0-0011-10 390000 # retsigeR #OP11/13/80 etaD kcehC1021380PA dIhctaB 90254004 # kcehC 48.501 tnuomA eciovnI latoT )3( yelserP .T neelhtaK tnemyaP eeyolpmE dR nellaW W 59751 08069 AC ,ffulB deR 99.98 00. 99.98 deraelC diaP21/42/10 34000-21PE moor rof seilppus ytrap samtsirhC 21/90/10 21/1102 13 000-031-043-0034-0001-0111-0-0011-10 111000 # retsigeR #OP21/72/10 etaD kcehC1027210PA dIhctaB 79925004 # kcehC 99.98 tnuomA eciovnI latoT 7777 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion snoitceleS gnitseT tnarraW 21-1102 keerC sdeeR )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 24.141,2 00. 24.141,2 deraelC diaP11/20/90 51000-21PD gnivlover rof mieR 11/20/90 21/1102 89.938 000-000-043-0034-0001-0111-0-0527-10 67.021 000-000-043-0085-0027-0000-0-0000-10 68.345 000-000-043-0034-0027-0000-0-0000-10 23 00.852 000-000-043-0025-0027-0000-0-0000-10 26.43 000-000-043-0034-0017-0000-0-0000-10 02.443 000-000-043-4095-0072-0000-0-0000-10 590000 # retsigeR #OP11/70/90 etaD kcehC1027090PA dIhctaB 82554004 # kcehC 24.141,2 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 87.112,2 00. 87.112,2 deraelC diaP11/50/21 64000-21PD dnuF gnivloveR 11/50/21 21/1102 81.552 000-000-043-4095-0072-0000-0-0000-10 00.051 000-000-043-0025-0017-0000-0-0000-10 66.861 000-000-043-0034-0027-0000-0-0000-10 00.88 000-000-043-0085-0027-0000-0-0000-10 00.19 000-000-043-3134-0063-0000-0-0327-10 33 00.524 000-000-043-0085-0024-5311-0-0000-10 28.183 000-000-043-0034-0024-5311-0-0000-10 00.885 206-000-043-0034-0001-0111-0-0011-10 00.44 000-000-043-0034-0242-0000-0-0527-10 21.02 000-000-043-0074-0073-0000-0-0135-31 501000 # retsigeR #OP11/50/21 etaD kcehC1025021PA dIhctaB 33505004 # kcehC 87.112,2 tnuomA eciovnI latoT )1/690000( dnuF gnivloveR keerC sdeeR tnemyaP rodneV DR NOSNHOJ 53381 08069 AC ,FFULB DER 44.627,1 00. 44.627,1 deraelC diaP21/90/10 75000-21PD gnivloveR mieR 21/90/10 21/1102 00.578 000-000-043-0085-0024-5311-0-0000-10 00.03 000-000-043-0085-0027-0000-0-0000-10 43 44.093 000-000-043-0034-0027-0000-0-0000-10 00.134 000-000-043-4095-0072-0000-0-0000-10 901000 # retsigeR #OP21/90/10 etaD kcehC1029010PA dIhctaB 21915004 # kcehC 44.627,1 tnuomA eciovnI latoT )1/052000( erooM doR tnemyaP rodneV .evA atinaznaM 011 08069 AC ,ffulB deR 00.001 00. 00.001 deraelC diaP21/70/20 00-0 seef feR34000-21R21/70/20 21/1102 53 000-000-043-0085-0024-5311-0-0000-10 311000 # retsigeR 73000-21P #OP21/80/20 etaD kcehC1028020PA dIhctaB 92635004 # kcehC 00.001 tnuomA eciovnI latoT 7788 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM snoitceleS gnitseT tnarraW 21-1102 keerC sdeeR )6( xocliW .J aruaL tnemyaP eeyolpmE yaW doowetihW 6511 37959 AC ,ocihC 84.41 00. 84.41 detnirP diaP11/81/11 03000-21PE ytrap maerc eci roF 11/01/11 21/1102 63 000-041-043-0034-0001-0111-0-0011-10 401000 # retsigeR #OP11/12/11 etaD kcehC1021211PA dIhctaB 78894004 # kcehC 84.41 tnuomA eciovnI latoT )6( xocliW .J aruaL tnemyaP eeyolpmE yaW doowetihW 6511 37959 AC ,ocihC 84.41 00. 84.41 deraelC diaP11/50/21 13000-21PE ytrap sdraweR 11/01/11 21/1102 73 000-541-043-0034-0001-0111-0-0011-10 501000 # retsigeR #OP11/50/21 etaD kcehC1025021PA dIhctaB 73505004 # kcehC 84.41 tnuomA eciovnI latoT 7799 APPENDDRICAEFST Appendix C Study Agreement Tehama CounTy offiCe of eduCaTion 8800 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM 8811 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion 8822 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM 8833 APPENDDRICAEFST Tehama CounTy offiCe of eduCaTion 8844 DARPPAEFNTDICES Fiscal crisis & ManageMent assistance teaM