LEA BEGINNING BALANCE NUMBERS FOR USE OF FY06 REPORTS
	CELL	BBFA0104	BBFA0204	BBFA0304	BBFA0404	BBFA0504	BBFA0604	BBFA0704	BBLT0105	BBLT0205	BBLT0305	BBLT0405	BBLT0505	BBLT0605	BBLT0705	BBLT0805	BBLT0905	BBLT1005	BBFD10	BBFD22	BBFD29	BBFD21	BBFD28	BBFD23	BBFD24	BBFD30	BBFD40	BBFD61	BBFD62	BBFD70	BBFD80	BBFDPH3	BBFDSIT	BBFDEI	BBFDTAG
	DESCRIPTOR	Long Term Assets	Long Term Assets	Long Term Assets	Long Term Assets	Long Term Assets	Long Term Assets	Long Term Assets	Long Term Liabilities	Long Term Liabilities	Long Term Liabilities	Long Term Liabilities	Long Term Liabilities	Long Term Liabilities	Long Term Liabilities	Long Term Liabilities	Long Term Liabilities	Long Term Liabilities	General Fund	Management Levy Fund	Library Levy Fund or other Special Revenue Fund	Student Activity Fund	Schoolhouse 67.5 Cent Levy Fund	Physical Plant & Equipment Levy Fund (PPEL)	Public Education & Recreation Levy (PERL)	Capital Projects Funds	Debt Service Fund	School Nutrition Fund	Child Care Fund & Before and After School & other Enterprise Funds	Internal Service Funds	Trust Funds	Phase III	School Improvement Technology	Iowa Early Intervention Block Grant	Gifted & Talented
	FUND	(Fund 08)	(Fund 08)	(Fund 08)	(Fund 08)	(Fund 08)	(Fund 08)	(Fund 08)	(Fund 09)	(Fund 09)	(Fund 09)	(Fund 09)	(Fund 09)	(Fund 09)	(Fund 09)	(Fund 09)	(Fund 09)	(Fund 09)	(Fund 10)	Fund 22	Fund 29	Fund 21	Fund 28	Fund 23	Fund 24	Sum of Funds 31-39	Fund 40	Fund 61	(Sum of Funds 62-69)	(Sum of Funds 71-79)	(Sum of Funds 27, 51-59, 81-89)	(Fund 10)	(Fund 10)	(Fund 10)	(Fund 10)
	ACCOUNT TITLE	Land & Land Improvements	Site Improvements	Bldgs & Bldg Improvements	Machinery & Equipment	Construction in Progress	Works of Art & Hist. Treasures & Infrastructure	Control Total	General Obligation Bonds Payable	Revenue Bonds Payable	Loans Payable from Gen. Fund Resources	Loans Payable from Voter-Approved PPEL/Schoolhouse Fund Resources	Capital Lease Obligations	Construction Contract Obligations	Compensated Absences	Special Termination Benefits	Other Long Term Liabilities	Control Total	Other Unreserved Fund Balance	Other Unreserved Fund Balance	Other Unreserved Fund Balance	Other Unreserved Fund Balance	Other Unreserved Fund Balance	Other Unreserved Fund Balance	Other Unreserved Fund Balance	Other Unreserved Fund Balance	Other Unreserved Fund Balance	Unrestricted Net Assets	Unrestricted Net Assets	Unrestricted Net Assets	Other Unreserved Fund Balance	Reserve for Categorical Aid Carryover & Other Reserves	Reserve for Categorical Aid Carryover & Other Reserves	Reserve for Categorical Aid Carryover & Other Reserves	Reserve for Categorical Aid Carryover & Other Reserves
	ACCOUNT CODES	(Acct 211-219)	(Acct 221,223-229)	(Acct 231,233-239)	(Acct 241,243-249)	(Acct 271-279)	(Acct 251,253-259, 261,263-269)		(acct 511)	(acct 512)	(acct 521)	(acct 522)	(acct 531-534)	(acct 535-539)	(acct 551-552)	(acct 553-559)	(acct 591-599)		(Acct 739)	(Acct 739)	(Acct 739)	(Acct 739)	(Acct 739)	(Acct 739)	(Acct 739)	(Acct 739)	(Acct 739)	(Acct 760)	(Acct 760)	(Acct 760)	(Acct 739)	(Proj 3213, Acct 719)	(Proj 3215, Acct 719)	(Proj 3216, Acct 719)	(Proj 1118, Acct 719)
DIST	NAME	see Column Descriptors worksheet for more details											see Column Descriptors worksheet for more details									see Column Descriptors worksheet for more details									see Column Descriptors worksheet for more details
0009	AGWSR	12,301	413,299	3,763,599	2,368,316	0	0	6,557,515	0	0	0	1,066,667	0	0	0	34,290	0	1,100,957	588,984	248,050	0	41,102	0	161,122	0	357,110	0	165,878	-11,886	0	59,612	0	0	1,641	2,994
0018	ADAIR-CASEY	3,714	1,048,239	2,738,114	624,979	0	0	4,415,046	0	0	270,000	441,589	41,820	0	5,369	0	0	758,778	410,765	133,331	0	62,284	0	37,616	0	39,967	0	51,303	0	1	175,547	0	1,531	28,851	883
0027	ADEL-DESOTO-MINBURN	669,715	1,024,168	9,486,021	1,316,332	3,435,113	0	15,931,349	13,200,000	0	0	0	0	0	0	84,902	0	13,284,902	166,203	119,904	0	98,497	0	330,815	0	8,037,312	225,224	72,922	33,548	0	1,610	0	0	0	0
0063	AKRON WESTFIELD	11,388	216,151	5,845,297	297,981	17,631	0	6,388,448	3,070,000	0	246,040	84,000	0	0	0	61,037	55,863	3,516,940	421,664	-62,653	0	172,427	0	214,407	0	-37,257	1,535,748	33,708	0	0	0	1,604	0	0	0
0072	ALBERT CITY-TRUESDALE	31,066	130,628	1,266,784	572,441	0	0	2,000,919	0	0	0	0	0	0	7,170	25,100	0	32,270	744,586	111,080	0	16,507	0	118,634	0	123,811	0	31,345	0	0	4,880	0	0	0	0
0081	ALBIA	7,000	173,430	3,995,868	1,432,544	0	0	5,608,842	425,000	0	0	0	0	0	29,692	0	0	454,692	1,530,865	97,934	0	218,046	0	25,531	0	450,220	113,358	62,864	0	0	107,036	11,480	0	0	34,936
0099	ALBURNETT	164,037	0	1,094,811	1,392,175	0	0	2,651,023	0	0	0	0	0	0	0	8,000	0	8,000	241,282	-5,830	0	148,598	0	-31,972	0	0	0	15,792	0	0	13,293	3,775	20,451	38,491	69,246
0108	ALDEN	1,000	73,263	2,350,237	763,020	0	0	3,187,520	0	0	0	0	0	0	0	0	0	0	475,720	36,128	0	18,070	0	110,041	0	101,471	0	735	0	0	45,729	8,607	0	0	0
0126	ALGONA	37,674	553,978	7,644,893	3,368,486	0	0	11,605,031	0	0	0	0	0	0	0	0	126	126	1,116,914	190,053	0	136,813	0	34,691	0	516,716	0	24,642	0	468,510	0	0	0	9,474	28,152
0135	ALLAMAKEE	277,641	655,421	3,427,880	2,445,536	61,691	0	6,868,169	0	0	0	1,000,000	0	0	31,430	7,139	0	1,038,569	559,844	92,473	0	102,509	0	1,024,494	0	890,385	98,347	291,270	0	0	0	28,174	0	0	0
0153	ALLISON-BRISTOW	37,525	0	2,708,800	442,789	0	0	3,189,114	320,000	0	0	127,075	0	0	0	0	0	447,075	268,281	15,635	0	14,835	0	11,212	0	63,948	86,218	7,366	0	0	9,659	0	0	0	4,699
0171	ALTA	53,670	0	4,759,949	1,386,992	0	0	6,200,611	3,130,000	0	0	0	0	0	0	0	643	3,130,643	422,910	-49,642	0	23,933	0	7,549	0	244,576	39,319	80,725	0	0	0	0	0	41,978	19,580
0225	AMES	4,981,652	1,992,252	25,948,192	2,351,694	29,931,741	0	65,205,531	9,005,000	8,400,000	0	1,555,000	0	0	322,198	1,898,999	0	21,181,197	7,324,714	495,654	0	348,051	0	1,093,518	0	-3,905,561	23,749	-785,516	0	2,220,895	88,230	0	0	0	0
0234	ANAMOSA	70,250	532,443	8,398,659	1,466,287	0	0	10,467,639	4,190,000	0	0	0	0	0	0	42,870	0	4,232,870	2,574,131	51,013	0	98,589	0	129,024	0	447,423	25,264	136,547	13,690	87,503	70,358	0	0	4,103	97,387
0243	ANDREW	7,201	58,632	1,429,398	1,013,408	0	0	2,508,639	0	0	0	0	0	0	0	0	0	0	-21,792	62,752	0	12,253	0	72,292	0	85,706	0	64,825	0	157,677	2,089	136	0	384	0
0000	ANITA	6,643	42,358	2,690,486	911,399	0	0	3,650,886	0	0	0	0	0	0	0	0	0	0	670,799	34,389	0	47,683	0	-97,977	3,968	70,216	0	29,716	0	0	0	2,170	0	15,427	8,928
0261	ANKENY	9,065,039	0	89,941,940	3,866,194	941,423	0	103,814,596	19,185,000	25,850,000	0	0	0	0	303,798	1,424,873	0	46,763,671	9,287,147	1,726,702	0	594,924	0	1,490,956	0	7,429,032	5,536,465	851,042	836,547	0	0	0	0	96,506	316,998
0270	ANTHON-OTO	10,000	188,232	1,698,877	594,474	0	0	2,491,583	0	0	0	0	0	0	0	0	0	0	643,202	146,336	0	20,201	0	9,652	0	695,113	0	61,760	0	0	0	0	0	0	21,516
0279	APLINGTON-PARKERSBURG	103,065	269,486	5,395,785	640,670	0	0	6,409,006	1,745,000	0	0	0	89,449	0	0	20,033	0	1,854,482	295,021	75,560	0	100,318	0	1,107	0	228,107	63,879	45,762	-116	0	0	0	0	5,191	35,878
0333	ARMSTRONG-RINGSTED	20,000	0	5,723,071	616,722	0	0	6,359,793	1,510,000	0	0	0	0	0	0	0	0	1,510,000	939,089	209,407	0	67,834	0	242,950	0	85,254	2,421	32,309	0	6,882	23,754	0	0	0	776
0355	AR-WE-VA	54,700	103,140	944,636	344,642	0	0	1,447,118	0	0	0	0	0	0	0	30,500	0	30,500	1,175,507	14,846	0	60,075	0	2,050	0	117,282	0	28,391	0	0	0	0	0	0	0
0387	ATLANTIC	928,419	1,388,188	14,174,559	1,871,058	8,970	0	18,371,194	4,650,000	0	0	0	0	0	0	6,315	0	4,656,315	2,999,035	87,325	0	157,900	0	730,577	0	358,582	151,702	147,297	0	0	154,393	0	0	0	53,392
0414	AUDUBON	2,500,000	0	11,811,065	5,087,638	0	0	19,398,703	0	0	0	0	0	0	0	0	0	0	566,266	167,209	0	58,371	0	101,070	0	236,230	0	115,265	0	0	188,957	0	0	68,206	165,276
0423	AURELIA	31,400	138,013	712,872	835,220	0	0	1,717,505	0	0	0	0	0	0	0	29,125	0	29,125	606,616	31,869	0	15,758	1,647	225,681	0	102,829	0	17,085	0	0	19,523	1,062	0	0	87,318
0441	A-H-S-T	221,731	0	2,537,568	1,373,366	0	0	4,132,665	0	0	0	0	0	0	0	0	163,280	163,280	417,821	54,803	0	32,239	0	97,794	0	735,039	0	61,032	0	0	474,484	3,362	0	0	0
0472	BALLARD	613,247	1,354,329	11,303,529	2,044,695	164,235	0	15,480,035	2,430,000	5,690,000	0	0	0	0	0	0	590,598	8,710,598	-103,547	76,095	0	94,336	0	-32,209	0	3,710,244	60,455	78,416	0	0	0	0	0	0	37,791
0504	BATTLE CREEK-IDA GROVE	101,179	352,758	3,858,227	1,446,489	0	0	5,758,653	0	0	0	0	0	0	0	0	27,854	27,854	1,223,878	179,421	0	95,657	0	24,033	0	147,776	0	71,433	0	0	0	0	0	0	0
0513	BAXTER	75,602	294,445	3,012,423	644,729	877,498	0	4,904,697	2,965,000	1,015,000	0	42,714	0	0	0	65,911	0	4,088,625	471,914	2,540	0	58,139	0	53,128	0	2,715,762	-41,001	14,632	0	0	0	0	0	0	0
0540	BCLUW	80,000	0	9,010,196	797,396	0	0	9,887,592	3,925,000	0	0	0	0	0	0	11,074	0	3,936,074	1,126,806	27,034	0	133,884	0	116,244	8,375	182,787	36,002	69,291	0	0	0	0	0	0	0
0549	BEDFORD	13,400	587,162	5,945,514	1,006,142	0	0	7,552,218	1,275,000	0	0	130,000	0	0	0	0	0	1,405,000	320,412	46,892	0	44,757	0	62,392	0	225,620	14,825	63,267	0	0	15,972	0	0	0	0
0576	BELLE PLAINE	37,582	140,730	2,070,737	1,150,858	0	0	3,399,907	0	0	0	0	0	0	0	0	0	0	273,470	101,528	0	85,528	0	54,159	0	268,836	0	25,897	0	0	0	0	0	25,038	7,409
0585	BELLEVUE	29,200	246,692	2,930,943	2,121,861	173,884	0	5,502,580	0	560,000	0	0	0	0	0	0	0	560,000	1,265,412	298,590	0	78,348	0	42,528	0	354,694	0	27,026	0	0	0	0	0	0	16,945
0594	BELMOND-KLEMME	22,196	14,191	2,869,950	2,631,519	0	0	5,537,856	0	0	0	0	0	0	0	0	0	0	413,916	21,765	0	65,748	0	-7,919	0	322,148	0	54,626	0	0	1,083,329	0	0	0	6,403
0603	BENNETT	2,210	17,200	732,502	600,114	0	0	1,352,026	310,000	0	0	0	0	0	0	0	0	310,000	531,556	51,137	0	6,550	0	128,103	0	163,256	72,695	5,235	15,189	0	0	0	0	19,145	0
0609	BENTON	63,056	215,291	9,253,715	2,330,241	3,182,567	0	15,044,870	3,445,000	0	0	0	0	0	0	0	0	3,445,000	2,534,992	-4,155	0	158,943	0	765,333	0	888,808	2,098	112,644	-3,024	0	14,865	0	0	0	4,616
0621	BETTENDORF	1,017,415	150,938	40,834,510	4,818,053	1,509,128	0	48,330,044	5,585,000	0	0	0	0	0	124,696	407,511	0	6,117,207	7,339,364	640,624	0	361,821	0	281,648	0	1,287,419	4,700	506,791	0	1,669,753	0	0	0	0	0
0657	EDDYVILLE-BLAKESBURG	55,413	1,279,470	7,072,727	2,260,563	0	0	10,668,173	0	0	0	0	0	0	0	713,377	0	713,377	368,961	40,480	0	82,850	0	169,452	0	339,361	0	48,346	-166,092	151,085	70,296	3,015	0	22,048	1,303
0720	BONDURANT-FARRAR	507,375	634,717	11,395,998	2,213,012	0	0	14,751,102	715,000	2,820,000	0	0	0	0	46,084	144,381	0	3,725,465	-34,618	17,999	0	126,877	0	77,144	0	143,814	700,556	211,046	139,471	0	0	0	0	110,636	49,761
0729	BOONE	339,326	0	14,508,040	6,192,514	44,820,073	0	65,859,953	12,580,000	0	0	865,000	0	0	0	0	0	13,445,000	-563,819	-27,317	0	57,951	0	700,313	0	8,906,730	186,207	159,906	0	0	91,098	26,263	0	0	29,402
0747	BOYDEN-HULL	198,901	587,851	6,820,502	1,985,341	0	0	9,592,595	2,575,000	0	0	0	0	0	0	0	0	2,575,000	482,094	31,072	0	51,391	0	217,205	0	373,249	6,185	22,836	0	5,052	-8	0	0	0	23,485
0819	WEST HANCOCK	13,500	224,143	10,148,380	1,252,509	0	0	11,638,532	5,745,000	0	613,055	0	0	0	0	66,187	0	6,424,242	764,039	131,147	0	45,954	0	168,869	16,741	304,139	26,126	76,175	0	0	139	0	0	0	0
0846	BROOKLYN-GUERNSEY-MALCOM	65,520	34,092	6,662,008	1,147,505	0	0	7,909,125	8,315,000	368,344	0	0	0	0	0	69,759	0	8,753,103	1,398,071	32,584	0	44,234	0	717,114	0	-81,704	3,528,193	118,123	-11,612	0	0	0	0	0	0
0873	NORTH IOWA	119,500	320,050	2,707,325	1,496,623	2,163,751	15,108	6,822,357	2,930,000	0	0	0	0	0	0	0	0	2,930,000	717,390	48,725	0	30,452	0	97,635	305	197,536	-19,395	72,286	3,110	0	140,717	0	0	39,835	0
0882	BURLINGTON	1,951,938	679,464	43,401,414	11,532,794	0	0	57,565,610	0	9,918,000	0	0	0	0	112,908	0	0	10,030,908	4,252,457	136,509	0	396,896	0	106,951	0	6,678,052	1,112,255	131,798	0	963,377	159,351	0	0	0	689
0914	C AND M	31,200	37,202	2,295,646	684,200	0	0	3,048,248	0	0	0	0	0	0	0	0	17,515	17,515	117,247	28,129	0	14,443	0	112,027	0	57,559	18,713	7,581	0	0	23,340	0	0	0	0
0916	CAL	10,100	239,384	2,306,131	1,141,368	0	0	3,696,983	0	0	0	0	0	0	0	0	0	0	805,907	63,417	0	136,572	0	69,786	0	128,959	0	25,942	0	0	0	0	0	11,072	0
0918	CALAMUS-WHEATLAND	260,444	447,730	8,141,060	1,294,475	0	0	10,143,709	2,525,000	1,130,000	0	0	0	0	0	0	0	3,655,000	582,357	3,093	0	29,058	0	2,480	0	182,064	-38,603	10,002	0	85,763	128,203	2,506	0	9,345	8,571
0936	CAMANCHE	21,939	1,039,412	13,351,833	4,551,074	0	0	18,964,258	4,725,000	0	0	0	0	0	72,045	0	0	4,797,045	231,586	19,286	0	50,967	0	42,479	0	452,755	279,276	169,670	0	0	54,944	0	0	0	22,975
0977	CARDINAL	273,637	687,629	3,654,474	1,099,874	0	0	5,715,614	0	0	0	680,000	0	0	0	0	0	680,000	204,810	55,961	0	78,021	0	19,035	0	214,335	6,595	14,155	0	0	39,266	0	0	0	52,091
0981	CARLISLE	831,177	0	8,097,422	1,282,447	2,828,346	0	13,039,392	675,000	3,100,000	0	0	0	0	962,315	0	0	4,737,315	2,308,650	483,415	0	83,961	0	26,918	0	-247,627	378,158	37,572	98,712	10,611	22,049	9,596	0	0	123,454
0999	CARROLL	544,070	1,446,039	19,964,724	7,607,249	0	0	29,562,082	5,875,000	0	0	275,000	0	0	0	31,386	0	6,181,386	1,055,451	138,064	0	153,738	0	58,161	0	0	10,276	236,763	0	0	0	19,081	0	174,342	15,310
1044	CEDAR FALLS	1,014,181	2,517,109	30,666,297	7,183,497	3,119,855	0	44,500,939	0	0	0	0	0	0	0	0	0	0	1,357,543	649,799	0	481,048	0	733,103	0	3,972,043	0	485,117	0	54,126	1,499,122	0	0	41,861	0
1053	CEDAR RAPIDS	3,310,544	5,118,801	68,784,478	23,920,499	14,608,551	0	115,742,873	41,225,000	0	635,000	0	0	0	1,477,985	7,382,172	0	50,720,157	16,769,374	-253,177	0	946,343	0	3,771,196	0	1,861,373	26,096	1,461,077	0	0	0	0	0	3,237	10,092
1062	CENTER POINT-URBANA	218,951	590,800	13,376,894	2,317,317	0	0	16,503,962	5,679,000	0	0	185,000	0	0	0	0	0	5,864,000	240,886	-14,100	0	72,266	0	212,040	0	-117,990	-36,791	40,067	0	0	18,743	0	0	0	15,483
1071	CENTERVILLE	159,400	460,739	8,418,938	2,870,243	313,900	0	12,223,220	2,590,000	2,000,000	0	0	0	0	77,630	493,086	0	5,160,716	-296,741	-75,136	0	176,298	0	39,220	0	637,309	260,670	141,091	0	0	384,603	21,160	0	0	4,539
1079	CENTRAL LEE	203,592	1,199,855	8,263,734	2,466,928	0	0	12,134,109	0	1,870,000	99,576	109,593	0	0	0	102,958	0	2,182,127	33,500	151,796	0	114,177	0	39,591	0	318,655	513,874	69,887	0	0	21,997	1,577	0	29,830	0
1080	CENTRAL	100,000	0	2,441,067	1,533,865	0	0	4,074,932	0	0	0	0	0	0	0	13,591	0	13,591	147,087	90,140	0	137,350	0	43,369	0	277,268	0	60,360	0	0	2,000	0	0	7,644	8,078
1082	CENTRAL CLINTON	586,179	479,033	11,688,951	2,029,339	0	59,239	14,842,741	1,840,000	2,095,000	0	0	0	0	0	149,063	0	4,084,063	1,334,840	305,032	0	59,985	0	331,000	0	2,241,376	646,964	102,377	0	-81,338	99,214	0	0	0	0
1089	CENTRAL CITY	69,000	0	1,541,424	874,513	0	0	2,484,937	3,060,000	0	0	0	0	0	0	10,000	0	3,070,000	755,838	35,726	0	97,696	0	-117,276	0	3,060,174	0	26,690	11,813	0	60,668	4,460	0	0	11,829
1093	CENTRAL DECATUR	29,300	236,842	8,150,063	3,007,113	0	0	11,423,318	3,125,000	0	0	0	0	0	0	106,680	0	3,231,680	799,661	58,293	0	68,104	0	72,640	0	199,702	91,511	54,115	0	0	149,463	0	0	0	10,957
1095	CENTRAL LYON	51,000	549,651	12,059,350	1,646,048	0	0	14,306,049	6,210,000	0	0	745,000	0	0	0	0	73,422	7,028,422	414,778	-3,950	0	141,863	0	60,830	0	314,936	3,285,550	74,483	76	0	0	0	0	0	59,960
1107	CHARITON	373,410	963,328	11,635,736	4,061,705	0	0	17,034,179	1,825,000