Gen Fund -
Balance Sheet -
Exhibit A

Exhibit A,
Line 57

New Account REPLACES old account. “Reserve for Retirement Contributions” A827 on Line 57 REPLACED “Reserve for Retirement System Credits” A825 formerly on line 57 per OSC.

General Fund -
Statement A3
Analysis of Fund Balance

Statement A3,
Bottom of statement

The advice was updated for reporting Teachers Retirement Contributions in A9020.8 and on the Analysis of Fund Balance in order to comply with the OSC Bulletin of January 2005. See bottom of Analysis of Fund Balance.

General Fund -
Revenues -
Schedule A3

Schedule A3,
Line 2

Text Change. The words “(Non City)” were removed from this account A1040 “Appropriation of Planned Balance” per OSC.

General Fund - Revenues -
Schedule A3

Schedule A3,
Line 62

New Account ADDED “Reimbursement of Medicare Part D Expenditures” Account Code A2700 per OSC.

General Fund - Revenues -
Schedule A3

Schedule A3,
Line 84

New Account in Current Year Column. Sound Basic Education Aid A3106. (This account was in the projected column last year.)

Special Aid Fund -
Revenues
Schedule B2

Schedule B2,
Line 1

New Account ADDED “Reimbursement of Medicare Part D Expenditures” Account Code F2700 per OSC.

School Food Service Program -
Revenues
Schedule C2

Schedule C2,
Line 6

New Account ADDED “Reimbursement of Medicare Part D Expenditures” Code C2700 per OSC.

School Store Fund - Schedule D2 -
Revenues and Expenditures

Schedule D2,
Line 2

New Account ADDED “Reimbursement of Medicare Part D Expenditures” Code B2700 per OSC.

Public Library -
Schedule E2 -
Revenues Schedule

Schedule E2,
Line 17

New Account ADDED “Reimbursement of Medicare Part D Expenditures” Code L2700 per OSC.

Supplemental Schedule 1 - Schedule of Indebtedness

Schedule SS-1,
Lines 2, 9, 16….204

New Lines ADDED to ALL debt items on the SS 1. These lines permit Prior Period Adjustments- Plus. Per OSC.

Supplemental Schedule 1 - Schedule of Indebtedness

Schedule SS-1,
Lines 3, 10, 17….205

New Lines ADDED to ALL debt items on the SS 1. These lines permit Prior Period Adjustments- Minus. Per OSC.

Supplemental Schedule 1 - Schedule of Indebtedness

Schedule SS-1,
Lines 203-209

These lines have been changed. These lines are now calculated: they add the bond activity on the SS 1 on lines 52 through 202. These Bond lines were formerly for an individual bond or a supplemental group of bonds which could not fit on the SS 1. FORMULAE MUST BE INSERTED FOR EACH LINE 203-209.