The Albuquerque Sign Language Academy Governance Board. January 16, 2019 at 4:00pm 620 Lomas Blvd NW Room C, Albq. NM 87102

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1 The Albuquerque Sign Language Academy Governance Board Regular Meeting Date/Time Meeting Location January 16, 2019 at 4:00pm 620 Lomas Blvd NW Room C, Albq. NM Meeting Agenda: * Denotes Action Item requiring vote. 1. Call to Order 2. Roll call 3. Approval of Meeting Agenda* 4. Approval of November 28, 2018 Meeting Minutes* 5. Public Comments 6. Update from Executive Director 7. Update from Board Chair 8. New Business: a. Scheduling of Board Training b. Approval of Contract with Jennifer Martinez* c. Approval of Post Graduate Transition Program* 9. Financial Items: a. Approval of Revision to FY18/19 COTA Salary Schedule* b. Approval of BARS, November and December 2018 Bank Reconciliation, Payroll, and A/P Reports* 10. Upcoming Meeting: Next meeting scheduled for February 20, 2019 at 4:00pm. 11. Adjournment*

2 October 17, 2018 Regular Meeting Minutes ASL Academy Governance Board 620 Lomas Blvd NW, Albuquerque NM *Indicates action ítem requiring vote. 1. Call to Order: Chair Kim Silva called the meeting to order at 4:15pm. 2. Roll call: Jane Cavanaugh, Andrew Faber, Dr. Liz Keefe, Dana Grubesic and Kim Silva were in attendance. A quorum was present. Vincent Lujan was excused. 3. Approval of Meeting Agenda*: Ms. Cavanaugh moved to approve the agenda. Ms. Grubesic seconded. Motion passed unanimously. 4. Approval of September 19, 2018 Meeting Minutes*: Mr. Faber moved to approve the minutes. Ms. Cavanaugh seconded. Motion passed unanimously. 5. Public Comments: None. 6. Update from Executive Director: Mr. Martinez reported the disability conference, videos for the capital campaign, and progress on the new building. 7. Update from Board Chair: Chair Silva had nothing additional to report 8. New Business: a. Annual Election of Board Officers*: Dr. Keefe moved to approve Ms. Silva for Chair, Mr. Faber for Vice-Chair, Ms. Grubesic for Secretary, and Ms. Cavanaugh for Treasurer. Ms. Grubesic seconded. Motion passed unanimously. b. Review and Approval of Standing Committee Members*: Ms. Cavanaugh moved to approve. Mr. Faber seconded. Motion passed unanimously. 9. Financial Items: a. Approval of BARS, Sept Bank Reconciliation, Payrolls and Accts. Payable Reports*: Ms. Cavanaugh moved to approve BARS # M, Maintenance, I Increase, IB Initial Budget and the September reports. Dr. Keefe seconded. Motion passed unanimously. 10. Upcoming Meeting Date Noted: Wednesday, November 28, 2018 at 4:00 pm at The ASL Academy, 620 Lomas Blvd NW, Albq., NM Adjournment: With no further business, Ms. Grubesic moved to adjourn the meeting. Dr. Keefe seconded. Motion passed unanimously and Chair Silva adjourned the meeting at 4:37pm. APPROVED BY THE ASLA GOVERNANCE BOARD AT THE JANUARY 16, 2019 MEETING:

3 Dana Grubesic, Secretary

4 November 28, 2018 Regular Meeting Minutes ASL Academy Governance Board 620 Lomas Blvd NW, Albuquerque NM *Indicates action ítem requiring vote. 1. Call to Order: Chair Kim Silva called the meeting to order at 4:16pm. 2. Roll call: Jane Cavanaugh, Andrew Faber, Vincent Lujan and Kim Silva were in attendance. A quorum was present. Dr. Keefe and Ms. Grubesic were excused. 3. Approval of Meeting Agenda*: Ms. Cavanaugh moved to approve the agenda. Mr. Ward seconded. Motion passed unanimously. 4. Approval of October 17, 2018 Meeting Minutes*: Tabled. 5. Public Comments: None. 6. Update from Executive Director: Mr. Martinez reported on progress of the new building and projects involving community/national partnerships. 7. Update from Board Chair: Chair Silva had nothing additional to report. 8. New Business: a. Board Training Schedule: Noted. 9. Financial Items: a. Approval of Revisions to FY18/19 COTA Salary Schedule*: Mr. Ward moved to approve the agenda. Ms. Cavanaugh seconded. Motion passed unanimously. b. Approval of BARS, Oct Bank Reconciliation, Payrolls and Accts. Payable Reports*: Ms. Cavanaugh moved to approve BARS # IB 24124; IB 31200; IB 26218; M 24101; T and the October reports. Mr. Ward seconded. Motion passed unanimously. 10. Upcoming Meeting Date: The December meeting was cancelled. The next meeting was noted for Wednesday, January 16, 2019 at 4:00 pm at The ASL Academy, 620 Lomas Blvd NW, Albq., NM Adjournment: With no further business, Mr. Faber moved to adjourn the meeting. Ms. Cavanaugh seconded. Motion passed unanimously and Chair Silva adjourned the meeting at 4:56pm. APPROVED BY THE ASLA GOVERNANCE BOARD AT THE JANUARY 16, 2019 MEETING: Dana Grubesic, Secretary

5 The Albuquerque Sign Language Academy children. family. community. possibility. Financial Report As of December 31, 2018 Page 1 of 41

6 Finance Packet 1/16/19 I. FINANCIAL POSITION Summary as of December 31, 2018 II. III. IV. BANK RECONCILIATIONS: November 2018 December 2018 VOUCHERS*: AP Listing November 2018 and December 2018 Payroll Vouchers November 2018 and December 2018 BUDGET*: BARs: I Increase T Transfer T Transfer V. FINANCIAL REPORTS: Balance Sheet- December 31, 2018 Statement of Revenues & Expenditures- December 31, 2018 Revenue Account Summary- December 31, 2018 Expenditure Account Summary- December 31, 2018 VI. OTHER* None * Requires Governing Council approval. Page 2 of 41

7 DECEMBER 2018 FINANCIAL SUMMARY REPORT Fund # Source Beginning Fund Balance Revenue Expenditure Fund Balance Liabilities Operational $ 767, $ 1,045, $ 931, $ 881, $ 39, Transportation $ $ 108, $ 72, $ 36, $ Instructional Materials $ 3, $ 3, $ 3, $ 3, $ Food Service $ (1,048.64) $ 19, $ 25, $ (6,776.84) Title I $ (34,390.13) $ 48, $ 19, $ (5,109.21) $ 1, IDEA B $ (11,141.50) $ 25, $ 26, $ (11,360.41) $ Title I 1003G (SIG) $ (34,030.31) $ 34, $ 1, $ (1,151.28) $ SRCL $ $ $ 5, $ (5,258.58) $ Title II A Teacher/Principal Training $ (2,973.67) $ 3, $ $ (400.00) $ Title XIX Medicaid $ (6,936.39) $ 46, $ 12, $ 26, $ United Way $ 14, $ 19, $ 9, $ 25, $ C3 $ 232, $ 27, $ 26, $ 232, $ McCune Charitable Foundation $ 33, $ $ 12, $ 21, Lease Reimbursement $ (17,670.00) $ 35, $ 35, $ (17,670.00) $ Special Capital Outlay $ (9,916.61) $ 9, $ 5, $ (5,194.86) HB 33 $ 121, $ 14, $ $ 135, $ SB 9 State Match $ $ $ $ $ SB 9 $ 89, $ 7, $ $ 96, $ School Advisory Council $ 2, $ 1, $ 2, $ 1, Student Fieldtrip Fundraisers $ 2, $ $ $ 2, $ Drama Club $ 1, $ $ $ 1, $ CEC ASL Class $ 19, $ 3, $ 4, $ 19, $ TOTAL $ 1,170, $ 1,455, $ 1,194, $ 1,430, $ $ 41, Liabilities 41, Total Cash on Hand $ 1,472, Investments $ 79, Petty Cash $ Reconciled Bank Balance $ 1,393, Page 3 of 41

8 Summary of Financial Position Bank Reconciliation: Reconciled Cash is at $1,393,722 as of December 31, Cashed increased $59, (4%) from previous month. There is $100 in Petty Cash, a total of $79,148 in Investments and $41,885 in payroll related accruals, leaving fund balance at $1,430,985. Page 4 of 41

9 Revenue: Year to Date revenue is at $1,455,868. The School budgeted to receive $3,208,852, therefore expecting to receive $1,752,984. Page 5 of 41

10 Expenditure Comparison Total expenditures for the current month were $207,320, a decrease of $9,808, 5%, from previous month. Year to Date expenditures of $1,194,984 compared to prior year of $1,271,840, decreased $76,856, 6%. The School s total budget is $4,470,904 and in addition to YTD expenditures there is $1,596,671 in encumbrances, leaving a balance of $1,679,249 in unencumbered budgeted funds, of which $931,200 is available in the Operational fund. Page 6 of 41

11 Albuquerque Sign Language Academy Financial Position as of 12/31/18 Bank Reconciliation Bank Balance Outstanding checks/deposits Expected GL Actual GL Difference $ 1,403,329 $ (9,607) $ 1,393,722 $ 1,393,722 $ Note: Oldest dated outstanding check is 08/16/2018 Financial Reports Operational Transportation Inst. Mat Food Service 24XXX Federal Funds Medicaid United Way 27XXX State Grants Foundation McCune Lease Assistance 3XXXX HB 33 & SB 9 91XXX Activities Total Balance Sheet Cash $ 920,872 $ 36,298 $ 3,166 $ (6,777) $ (21,418) $ 27,191 $ 25,151 $ $ 153,607 $ 21,329 $ (17,670) $ 227,396 $ 24,577 $ 1,393,722 Investments $ $ $ $ $ $ $ $ $ 79,048 $ $ $ $ 100 $ 79,148 Payroll Liab. $ 39,685 $ $ $ $ 1,861 $ 339 $ $ $ $ $ $ $ $ 41,885 Fund Balance $ 881,188 $ 36,298 $ 3,166 $ (6,777) $ (23,279) $ 26,852 $ 25,151 $ $ 232,655 $ 21,329 $ (17,670) $ 227,396 $ 24,677 $ 1,430,985 Pending RFRs $ $ $ $ 6,777 $ 23,279 $ $ $ $ $ $ 17,670 $ $ $ 47,726 Statement of Revenues & Expenditures & Change in Fund Balance Total Rev. $ 1,045,806 $ 108,894 $ 3,292 $ 19,945 $ 111,732 $ 46,665 $ 19,961 $ $ 27,137 $ $ 35,340 $ 31,694 $ 5,402 $ 1,455,868 Total Exp. $ 931,781 $ 72,596 $ 3,385 $ 25,673 $ 52,477 $ 12,877 $ 9,529 $ $ 26,583 $ 12,301 $ 35,340 $ 5,560 $ 6,883 $ 1,194,984 Excess/deficiency $ 114,024 $ 36,298 $ (93) $ (5,728) $ 59,256 $ 33,788 $ 10,432 $ $ 554 $ (12,301) $ $ 26,134 $ (1,481) $ 260,884 FB Beginning $ 767,163 $ $ 3,259 $ (1,049) $ (82,536) $ (6,936) $ 14,720 $ $ 232,101 $ 33,630 $ (17,670) $ 201,262 $ 26,158 $ 1,170,101 FB ending $ 881,188 $ 36,298 $ 3,166 $ (6,777) $ (23,280) $ 26,852 $ 25,151 $ $ 232,655 $ 21,329 $ (17,670) $ 227,396 $ 24,677 $ 1,430,985 $ (0) 0 0 July Aug Sep Oct Nov Dec Jan Feb Mar Apr May June YTD Salaries and Benefits Expense 2018 $ 87,789 $ 147,342 $ 210,449 $ 139,620 $ 146,041 $ 145,730 $ 132,110 $ 139,786 $ 203,657 $ 137,980 $ 141,707 $ 202,392 $ 1,834, $ 84,163 $ 196,548 $ 131,123 $ 117,647 $ 123,094 $ 122,644 $ 775,218 Other Expenses 2018 $ 51,236 $ 29,590 $ 118,116 $ 55,102 $ 72,415 $ 68,411 $ 46,893 $ 135,565 $ 80,760 $ 46,635 $ 87,441 $ 103,167 $ 895, $ 49,110 $ 56,909 $ 88,373 $ 68,169 $ 72,530 $ 84,676 $ 419, Total $ 139,024 $ 176,932 $ 328,564 $ 194,722 $ 218,456 $ 214,141 $ 179,003 $ 275,350 $ 284,416 $ 184,615 $ 229,148 $ 305,559 $ 2,729, Total $ 133,272 $ 253,457 $ 219,495 $ 185,816 $ 195,624 $ 207,320 $ $ $ $ $ $ $ 1,194,984 Account Summary Revenue Month to Date Revenue Budget YTD Revenue Difference Operational $ 173,551 $ 2,096,853 $ 1,045,806 $ (1,051,047) All Other $ 89,467 $ 1,111,999 $ 410,063 $ (701,936) Total $ 263,018 $ 3,208,852 $ 1,455,868 $ (1,752,984) $ 1,262,052 (FB Budget) Account Summary Expense $ 4,470,904 Month to Date Expense Budget YTD Expense Encumbrance Available Operational $ 152,234 $ 2,864,016 $ 931,781 $ 1,001,035 $ 931,200 All Other $ 55,086 $ 1,606,888 $ 263,203 $ 595,636 $ 748,049 Total $ 207,320 $ 4,470,904 $ 1,194,984 $ 1,596,671 $ 1,679,249 Page 7 of 41

12 Must submit backup for all BARs, except transfers of funds for SEG or direct grants STATE OF NEW MEXICO PUBLIC EDUCATION DEPARTMENT Doc. ID: Fund Type: T Flowthrough 300 Don Gaspar Santa Fe, NM Budget Adjustment Request Adjustment Type: Transfer Fiscal Year: Adjustment Changes Intent/Scope of Program Yes or No?: Total Approved Budget (Flowthrough): No Entity Name: Albuquerque Sign Language Academy Contact: Patricia Garrett, Business Manager Phone: FLOWTHROUGH ONLY.. Budget Period: A. Approved Carryover: B. Total Current Year Allocation: D. Total Funding Available: 07/01/2018 To: 06/30/2019 Fund Function Object Program Job Class Present Budget Adj Amt Exp Adj Budget ADD'L FTE Title I - Striving Readers 1000 Instruction Professional Development 1010 Regular Education (K- 12) Programs 0000 No Job Class $58,182 ($13,147) $45, Title I - Striving Readers 2100 Support Services-Students Contracts - Interagency 0000 No Program 0000 No Job Class $13,147 $13,147 Sub Total $0 Indirect Cost DOC. TOTAL $0 Justification: Transfer BAR from 1000 function to 2000 function Compliance with Sections and , NMSA, 1978 Compilation: A. The requested budget/changes were authorized at a scheduled Board of Education or Governance Council meeting open to the public on: B. Justification for the transfer: Explanation such as "underbudgeted", "insufficient budget", or "needed to close out Project" ARE NOT ACCEPTABLE. Attach additional sheets if necessary. ALL TRANSFER BARS MUST NET OUT TO ZERO ON THE DOC. TOTAL LINE. Approvals by Digital Signature Name Role Date Patricia Garrett Business Manager 11/20/ :42:06 AM Page 8 of 41

13 Must submit backup for all BARs, except transfers of funds for SEG or direct grants STATE OF NEW MEXICO PUBLIC EDUCATION DEPARTMENT Doc. ID: Fund Type: T Flowthrough 300 Don Gaspar Santa Fe, NM Budget Adjustment Request Adjustment Type: Transfer Fiscal Year: Adjustment Changes Intent/Scope of Program Yes or No?: Total Approved Budget (Flowthrough): No Entity Name: Albuquerque Sign Language Academy Contact: Patricia Garrett, Business Manager Phone: FLOWTHROUGH ONLY.. Budget Period: A. Approved Carryover: B. Total Current Year Allocation: D. Total Funding Available: 07/01/2018 To: 06/30/2019 Fund Function Object Program Job Class Present Budget Adj Amt Exp Adj Budget ADD'L FTE Teacher/ Principal Training & Recruiting 1000 Instruction Professional Development 1010 Regular Education (K- 12) Programs 0000 No Job Class $7,917 ($500) $7, Support Teacher/ Services-School Principal Administration Training & Recruiting Professional Development 0000 No Program 0000 No Job Class $500 $500 Sub Total $0 Indirect Cost DOC. TOTAL $0 Justification: Transfer from 1000 function to 2000 function Compliance with Sections and , NMSA, 1978 Compilation: A. The requested budget/changes were authorized at a scheduled Board of Education or Governance Council meeting open to the public on: B. Justification for the transfer: Explanation such as "underbudgeted", "insufficient budget", or "needed to close out Project" ARE NOT ACCEPTABLE. Attach additional sheets if necessary. ALL TRANSFER BARS MUST NET OUT TO ZERO ON THE DOC. TOTAL LINE. Page 9 of 41

14 Must submit backup for all BARs, except transfers of funds for SEG or direct grants STATE OF NEW MEXICO PUBLIC EDUCATION DEPARTMENT Doc. ID: Fund Type: T Direct Grant 300 Don Gaspar Santa Fe, NM Budget Adjustment Request Adjustment Type: Transfer Fiscal Year: Adjustment Changes Intent/Scope of Program Yes or No?: Total Approved Budget (Flowthrough): No Entity Name: Albuquerque Sign Language Academy Contact: Patricia Garrett, Business Manager Phone: FLOWTHROUGH ONLY Budget Period: Jul :00AM A. Approved Carryover: B. Total Current Year Allocation: D. Total Funding Available:.. To: Jun :00AM Fund Function Object Program Job Class Present Budget Adj Amt Exp Adj Budget ADD'L FTE McCune Charitable Foundatio n 1000 Instruction General Supplies and Materials Central McCune Services Charitable Foundatio n 1010 Regular Education (K- 12) Programs Advertising 0000 No Program 0000 No Job Class 0000 No Job Class $24,726 ($2,000) $22,726 Sub Total $0 $2,000 $2,000 Indirect Cost DOC. TOTAL $0 Justification: Transfer from 1000 function to 2000 function Compliance with Sections and , NMSA, 1978 Compilation: A. The requested budget/changes were authorized at a scheduled Board of Education or Governance Council meeting open to the public on: B. Justification for the transfer: Explanation such as "underbudgeted", "insufficient budget", or "needed to close out Project" ARE NOT ACCEPTABLE. Attach additional sheets if necessary. ALL TRANSFER BARS MUST NET OUT TO ZERO ON THE DOC. TOTAL LINE. Page 10 of 41

15 Albuquerque Sign Language Academy Bank Account Reconciliation Report Accounting Cycle: FY2019; Bank: NM Bank & Trust - ; Bank Account: ; Statement Date: 11/30/2018; Include Unposted Transactions: No; Created On: 12/6/2018 5:17:47 PM Bank Reconciliation + Outstanding ExpectedGL - ActualGL 1 Difference Beginning Balance $1,311, ($2,891.27) = $1,308, $1,308, = $0.00 Deposits/Debits $216, $0.00 = $216, $226, = ($9,934.21) Withdrawals/Credits ($179,040.15) + ($14,930.60) = ($193,970.75) - ($203,904.96) = $9, Sub Total $1,349, ($17,821.87) $1,331, $1,331, $0.00 Page 11 of 41

16 Albuquerque Sign Language Academy Bank Account Reconciliation Report Accounting Cycle: FY2019; Bank: NM Bank & Trust - ; Bank Account: ; Statement Date: 11/30/2018; Include Unposted Transactions: No; Created On: 12/6/2018 5:17:46 PM Last Reconciled Beginning Balance Statement Date Ending Balance 11/1/2018 $1,311, /30/2018 $1,349, Date Source Document Item Number Description Deposit Withdrawal 10/24/2018 APV International Computer Corpora $ /26/2018 PR Harris, Katherine J $ /30/2018 PV First Financial Group of Ameri $ /2/2018 PV NM Educational Retirement Boar $21, /2/2018 CR CR $3, /5/2018 APV Charter School Nursing Service $1, /5/2018 APV Comcast Business $ /5/2018 APV Iron Mountain $ /5/2018 APV Micah Noe $1, /5/2018 APV Pacific Office Automation $ /5/2018 APV Patricia Garrett $4, /5/2018 APV Presbyterian Ear Institute $1, /5/2018 APV Sandia Office Supply $ /5/2018 APV Shamrock Supply $ /5/2018 APV The Apricot Tree, LLC $2, /5/2018 APV Verizon $ /7/2018 PV NMPSIA $12, /7/2018 PV NM Retiree Health Care $2, /7/2018 PV NM Taxation & Revenue $1, /7/2018 PV Nationwide Retirement Solution $ /7/2018 PV US Department of Education $ /8/2018 APV LeBlanc, Chad $ /8/2018 APV Moore, Bobby $ /8/2018 APV Nixo Lanning $ /8/2018 APV Nunez, Olga $ /9/2018 PV NM Bank & Trust $30, /9/2018 PV EFTPS $9, /9/2018 PR Harris, Katherine J $ /9/2018 CR CR SEG $173, /12/2018 APV A-AAA Self Storage, LLC $ /12/2018 APV Aaron Silva $1, /12/2018 APV ACES $4, /12/2018 APV Laura B Allen $ /12/2018 APV Bernalillo County Fleet/Facili $1, /12/2018 APV Cooperative Educational Servic $1, /12/2018 APV Davis, Hayley $2, /12/2018 APV Strategic Services $ /12/2018 APV Lyndel Blaine $1, /12/2018 APV RGC Access $1, /12/2018 APV The Hearing Group of New Mexic $1, /13/2018 APV Bank of America $ /14/2018 APV Amazon $ /14/2018 CR CR $18, /15/2018 CR CR Daily School Deposit $2, /15/2018 CR CR $3, /19/2018 APV Accountability and Compliance $ /19/2018 APV Archuleta, Leticia $ /19/2018 APV Bernalillo County Real Estate $5, /19/2018 APV Century Link $ /19/2018 APV Cooperative Educational Servic $ /19/2018 APV Davis, Hayley $2, /19/2018 APV Herrera School Buses & Coaches $18, /19/2018 APV Micah Noe $1, Page 12 of 41 11/19/2018 APV New Mexico Coalition for Chart $100.00

17 11/19/2018 APV Shamrock Supply $ /19/2018 APV Staples $ /19/2018 CR CR Daily School Deposit $ /20/2018 CR CR Bernalillo County Tax Distribu $ /20/2018 CR CR Bernalillo County Tax Distribu $ /21/2018 PV NM Bank & Trust $30, /21/2018 PR Harris, Katherine J $ /27/2018 CR CR Daily Deposit $ /28/2018 APV Lyndel Blaine $1, /28/2018 CR CR $14, /29/2018 CR CR $ /30/2018 CR CR Daily School Deposit $53.00 Sub Total $216, $179, Page 13 of 41

18 Albuquerque Sign Language Academy Bank Account Reconciliation Report Accounting Cycle: FY2019; Bank: NM Bank & Trust - ; Bank Account: ; Statement Date: 11/30/2018; Include Unposted Transactions: No; Created On: 12/6/2018 5:17:46 PM Last Reconciled Beginning Balance Statement Date 11/1/2018 ($2,891.27) 11/30/2018 Date Source Document Item Number Description Deposit Withdrawal 8/8/2018 APV Liliana Maria Rey $ /16/2018 APV Martinez, Raphael $ /24/2018 APV Accountability and Compliance $ /27/2018 APV Loco Jumps Inc. $ /5/2018 APV Vasiliasukas, Laura $ /12/2018 APV Pacific Office Automation $1, /19/2018 APV Jennifer Blythe $ /19/2018 APV Business Printing Service, Inc $ /21/2018 PV EFTPS $9, /28/2018 PV First Financial Group of Ameri $ /28/2018 APV Comcast Business $ /28/2018 APV Cooperative Educational Servic $4, /28/2018 APV Jeff Bajin $ /28/2018 APV Sandia Office Supply $ /28/2018 APV Tyler Technologies INC $ Sub Total $17, Page 14 of 41

19 Albuquerque Sign Language Academy Bank Account Reconciliation Report Accounting Cycle: FY2019; Bank: NM Bank & Trust - ; Bank Account: ; Statement Date: 11/30/2018; Include Unposted Transactions: No; Created On: 12/6/2018 5:17:47 PM Trans. Date Source Trans. No. Account Code Trans. Line Comment Debit Credit Document 11/02/2018 PV /02/2018 PV /02/2018 PV /02/2018 PV /02/2018 CR /05/ /05/ /05/2018 APV /05/ APV /05/ APV /05/ APV /05/ APV /06/ CR /06/2018 CR /07/ /07/ /07/2018 PV /07/2018 PV /07/2018 PV /07/2018 PV /07/2018 PV /07/2018 PV /07/2018 PV /07/2018 PV /07/2018 PV /07/2018 PV /07/2018 PV /07/2018 PV /07/2018 PV /08/2018 APV /08/ APV /09/ PR /09/2018 PV /09/2018 PV /09/2018 PV /09/2018 PV /09/2018 PV /09/2018 PV /09/2018 PV Mark Payroll Voucher Paid PV $0.00 $20, Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $59.04 Mark Payroll Voucher Paid PV $0.00 $70.26 Approve Cash Receipts Batch; Batch No : CR ;Receipt No : 0 $3, $0.00 Reclass Presbyterian Ear Institute Costs $0.00 $1, to from Reclass Presbyterian Ear Institute Costs $1, $0.00 to from Disbursement for Voucher: APV ; $0.00 $1, Fund=24154 Disbursement for Voucher: APV ; $0.00 $ Fund=24106 Disbursement for Voucher: APV ; $0.00 $8, Fund=11000 Disbursement for Voucher: APV ; $0.00 $2, Fund=29102 Disbursement for Voucher: APV ; $0.00 $70.00 Fund=91000 Reversing: Approve Cash Receipts $0.00 $5, Batch; Batch No.: CR ;Receipt No:0 Approve Cash Receipts Batch; Batch $5, $0.00 No : CR ;Receipt No : 0 To reclass cost of ASL Community $2, $0.00 classes from Title I to 91400For Classes from 8/21 11/6 To reclass cost of ASL Community $0.00 $2, classes from Title I to 91400For Classes from 8/21 11/6 Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $83.31 Mark Payroll Voucher Paid PV $0.00 $12, Mark Payroll Voucher Paid PV $0.00 $2, Mark Payroll Voucher Paid PV $0.00 $8.57 Mark Payroll Voucher Paid PV $0.00 $7.20 Mark Payroll Voucher Paid PV $0.00 $63.78 Mark Payroll Voucher Paid PV $0.00 $48.82 Mark Payroll Voucher Paid PV $0.00 $5.85 Mark Payroll Voucher Paid PV $0.00 $7.20 Mark Payroll Voucher Paid PV $0.00 $1, Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $ Disbursement for Voucher: APV ; Fund=24101 $0.00 $1, Disbursement for Voucher: APV ; $0.00 $ Fund=91400 Mark Paid Payroll Register PR19-09 $0.00 $ Mark Payroll Voucher Paid PV $0.00 $29, Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $58.70 Mark Payroll Voucher Paid PV $0.00 $51.14 Mark Payroll Voucher Paid PV $0.00 $ Page 15 of 41

20 11/09/2018 PV /09/2018 CR /12/ /12/ /12/2018 APV /12/ APV /12/ APV /12/ APV /13/ APV /13/ APV /14/ /14/ /14/2018 APV /14/ APV /14/ APV /14/ CR /15/2018 CR /15/2018 CR /15/2018 CR /15/2018 CR /19/2018 APV /19/ APV /19/ APV /19/ APV /19/ CR /20/2018 CR /20/2018 CR /20/2018 CR /20/2018 CR /21/2018 PR /21/2018 PV /21/2018 PV /21/2018 PV /21/2018 PV /21/2018 PV /21/2018 PV /21/2018 PV /21/2018 PV /27/2018 CR /27/2018 CR /27/2018 CR /27/2018 CR /27/2018 CR /27/2018 CR /28/2018 APV /28/ APV Mark Payroll Voucher Paid PV $0.00 $9, Approve Cash Receipts Batch; Batch $173, $0.00 No : CR ;Receipt No : 0 Reclass diagnostician expense to $0.00 $ Reclass diagnostician expense to $ $0.00 Disbursement for Voucher: APV ; Fund=25153 $0.00 $ Disbursement for Voucher: APV ; $0.00 $3, Fund=24106 Disbursement for Voucher: APV ; $0.00 $10, Fund=11000 Disbursement for Voucher: APV ; $0.00 $4, Fund=21000 Disbursement for Voucher: APV ; $0.00 $ Fund=11000 Disbursement for Voucher: APV ; $0.00 $ Fund=91000 To reclass food service (kitchen) $55.36 $0.00 supplies to To reclass food service (kitchen) $0.00 $55.36 supplies to Disbursement for Voucher: APV ; $0.00 $67.12 Fund=14000 Disbursement for Voucher: APV ; $0.00 $ Fund=11000 Disbursement for Voucher: APV ; $0.00 $23.88 Fund=91000 Approve Cash Receipts Batch; Batch $18, $0.00 No : CR ;Receipt No : 0 Approve Cash Receipts Batch; Batch $35.00 $0.00 No : CR ;Receipt No : 8 Approve Cash Receipts Batch; Batch $ $0.00 No : CR ;Receipt No : 8 Approve Cash Receipts Batch; Batch $1, $0.00 No : CR ;Receipt No : 8 Approve Cash Receipts Batch; Batch $3, $0.00 No : CR ;Receipt No : 0 Disbursement for Voucher: APV ; $0.00 $ Fund=25153 Disbursement for Voucher: APV ; $0.00 $11, Fund=11000 Disbursement for Voucher: APV ; $0.00 $18, Fund=13000 Disbursement for Voucher: APV ; $0.00 $ Fund=11000 Approve Cash Receipts Batch; Batch $ $0.00 No : CR ;Receipt No : 8 Approve Cash Receipts Batch; Batch $35.45 $0.00 No : CR ;Receipt No : 8 Approve Cash Receipts Batch; Batch $17.67 $0.00 No : CR ;Receipt No : 8 Approve Cash Receipts Batch; Batch $59.19 $0.00 No : CR ;Receipt No : 0 Approve Cash Receipts Batch; Batch $ $0.00 No : CR ;Receipt No : 0 Mark Paid Payroll Register PR19-10 $0.00 $ Mark Payroll Voucher Paid PV $0.00 $29, Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $51.14 Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $58.70 Mark Payroll Voucher Paid PV $0.00 $9, Approve Cash Receipts Batch; Batch No : CR ;Receipt No : 1 Approve Cash Receipts Batch; Batch No : CR ;Receipt No : 2 Approve Cash Receipts Batch; Batch No : CR ;Receipt No : 3 Approve Cash Receipts Batch; Batch No : CR ;Receipt No : 4 Approve Cash Receipts Batch; Batch No : CR ;Receipt No : 5 Approve Cash Receipts Batch; Batch No : CR ;Receipt No : 6 Disbursement for Voucher: APV ; Fund=21000 Disbursement for Voucher: APV ; Fund=11000 $ $0.00 $0.00 $6.85 $ $0.00 $0.00 $9.68 $28.83 $0.00 $96.80 $0.00 $0.00 $ $0.00 $1, Page 16 of 41

21 11/28/2018 APV Disbursement for Voucher: APV ; $0.00 $ /28/ APV Fund=24101 Disbursement for Voucher: APV ; $0.00 $4, /28/ PV Fund=24106 Mark Payroll Voucher Paid PV $0.00 $ /28/2018 PV Mark Payroll Voucher Paid PV $0.00 $ /28/2018 CR Approve Cash Receipts Batch; Batch $14, $ /29/2018 CR No : CR ;Receipt No : 0 Approve Cash Receipts Batch; Batch $37.70 $ /30/2018 CR No : CR ;Receipt No : 0 Approve Cash Receipts Batch; Batch $53.00 $0.00 Sub Total No : CR ;Receipt No : 8 $226, $203, Page 17 of 41

22 Albuquerque Sign Language Academy Bank Account Reconciliation Report Accounting Cycle: FY2019; Bank: NM Bank & Trust - ; Bank Account: ; Statement Date: 12/31/2018; Include Unposted Transactions: No; Created On: 1/7/2019 2:30:43 PM Bank Reconciliation + Outstanding ExpectedGL - ActualGL 1 Difference Beginning Balance $1,349, ($17,821.87) = $1,331, $1,331, = $0.00 Deposits/Debits $262, $0.00 = $262, $262, = ($120.25) Withdrawals/Credits ($208,318.77) + $8, = ($200,104.11) - ($200,224.36) = $ Sub Total $1,403, ($9,607.21) $1,393, $1,393, $0.00 Page 18 of 41

23 Albuquerque Sign Language Academy Bank Account Reconciliation Report Accounting Cycle: FY2019; Bank: NM Bank & Trust - ; Bank Account: ; Statement Date: 12/31/2018; Include Unposted Transactions: No; Created On: 1/7/2019 2:30:42 PM Last Reconciled Beginning Balance Statement Date Ending Balance 12/1/2018 $1,349, /31/2018 $1,403, Date Source Document Item Number Description Deposit Withdrawal 8/8/2018 APV Liliana Maria Rey $ /27/2018 APV Loco Jumps Inc. $ /5/2018 APV Vasiliasukas, Laura $ /12/2018 APV Pacific Office Automation $1, /19/2018 APV Jennifer Blythe $ /19/2018 APV Business Printing Service, Inc $ /21/2018 PV EFTPS $9, /28/2018 PV First Financial Group of Ameri $ /28/2018 APV Comcast Business $ /28/2018 APV Cooperative Educational Servic $4, /28/2018 APV Jeff Bajin $ /28/2018 APV Sandia Office Supply $ /28/2018 APV Tyler Technologies INC $ /3/2018 PV NM Retiree Health Care $2, /4/2018 APV Moore, Bobby $ /4/2018 APV Nixo Lanning $ /4/2018 APV Nunez, Olga $ /4/2018 APV NM Secretary of State $ /5/2018 PV NM Educational Retirement Boar $22, /5/2018 APV Bernalillo County Fleet/Facili $1, /5/2018 APV Charter School Nursing Service $1, /5/2018 APV Cooperative Educational Servic $1, /5/2018 APV Davis, Hayley $1, /5/2018 APV Herrera School Buses & Coaches $18, /5/2018 APV Iron Mountain $ /5/2018 APV LeBlanc, Chad $ /5/2018 APV Micah Noe $1, /5/2018 APV Nathan Martinez $ /5/2018 APV Pacific Office Automation $ /5/2018 APV Patricia Garrett $4, /5/2018 APV Presbyterian Ear Institute $ /5/2018 APV RGC Access $1, /5/2018 APV Shamrock Supply $ /5/2018 APV Verizon $ /6/2018 PV NMPSIA $12, /7/2018 PV EFTPS $9, /7/2018 PV NM Bank & Trust $29, /7/2018 PR Harris, Katherine J $ /7/2018 CR CR Daily School Deposit $ /10/2018 PV NM Taxation & Revenue $1, /10/2018 CR CR SEG $173, /10/2018 CR CR Daily School Deposit $ /11/2018 CR CR Daily School Deposit $ /12/2018 PV Nationwide Retirement Solution $ /12/2018 PV First Financial Group of Ameri $ /12/2018 APV Aaron Silva $1, /12/2018 APV ACES $5, /12/2018 APV CliftonLarsonAllen LLP $4, /12/2018 APV Cooperative Educational Servic $ /12/2018 APV Strategic Services $ /12/2018 APV Lyndel Blaine $1, /12/2018 APV Shamrock Supply $ Page 19 of 41 12/12/2018 APV Staples $303.98

24 12/12/2018 APV The Apricot Tree, LLC $2, /13/2018 CR CR $18, /13/2018 CR CR Daily School Deposit $ /14/2018 APV Bank of America $2, /14/2018 PV US Department of Education $ /14/2018 CR CR $3, /17/2018 CR CR $14, /17/2018 CR CR $4, /18/2018 CR CR Daily School Deposit $ /19/2018 APV Laura B Allen $ /19/2018 APV Bilingual Multicultural Servic $8, /19/2018 APV Century Link $ /19/2018 APV Davis, Hayley $2, /19/2018 APV Micah Noe $1, /19/2018 APV The Grace Corporation $ /19/2018 APV Sandia Office Supply $ /19/2018 APV Staples $ /19/2018 CR CR Daily School Deposit $12, /20/2018 CR CR Bernalillo County Tax Distribu $18, /21/2018 PV NM Bank & Trust $30, /21/2018 PV EFTPS $9, /21/2018 PR Harris, Katherine J $ /21/2018 CR CR $17, /24/2018 CR CR $ Sub Total $262, $208, Page 20 of 41

25 Albuquerque Sign Language Academy Bank Account Reconciliation Report Accounting Cycle: FY2019; Bank: NM Bank & Trust - ; Bank Account: ; Statement Date: 12/31/2018; Include Unposted Transactions: No; Created On: 1/7/2019 2:30:42 PM Last Reconciled Beginning Balance Statement Date 12/1/2018 ($17,821.87) 12/31/2018 Date Source Document Item Number Description Deposit Withdrawal 8/16/2018 APV Martinez, Raphael $ /24/2018 APV Accountability and Compliance $ /12/2018 APV Pacific Office Automation $ /13/2018 APV Festival Ballet Albuquerque $ /17/2018 APV Archuleta, Leticia $ /19/2018 APV Bernalillo County Real Estate $5, /19/2018 APV Lyndel Blaine $ /19/2018 APV Martinez, Raphael $ /19/2018 APV Media Desk NM LLC $1, /19/2018 APV Safeguard $ Sub Total $9, Page 21 of 41

26 Albuquerque Sign Language Academy Bank Account Reconciliation Report Accounting Cycle: FY2019; Bank: NM Bank & Trust - ; Bank Account: ; Statement Date: 12/31/2018; Include Unposted Transactions: No; Created On: 1/7/2019 2:30:42 PM Trans. Date Source Document Trans. No. Account Code Trans. Line Comment Debit Credit 12/03/2018 PV /03/2018 PV /03/2018 PV /03/2018 PV /04/2018 APV /04/2018 APV /04/2018 APV /05/2018 APV /05/2018 APV /05/2018 APV /05/2018 APV /05/2018 APV /05/2018 APV /05/2018 APV /05/2018 PV /05/2018 PV /05/2018 PV /05/2018 PV /06/2018 PV /06/2018 PV /06/2018 PV /07/2018 PR /07/2018 PV /07/2018 PV /07/2018 PV /07/2018 PV /07/2018 PV /07/2018 PV /07/2018 PV /07/2018 PV /07/2018 CR /10/2018 PV /10/2018 PV /10/2018 PV /10/2018 PV /10/2018 CR /10/2018 CR /10/2018 CR /11/2018 CR /12/2018 APV /12/2018 APV /12/2018 APV /12/2018 PV Mark Payroll Voucher Paid PV $0.00 $2, Mark Payroll Voucher Paid PV $0.00 $63.78 Mark Payroll Voucher Paid PV $0.00 $14.40 Mark Payroll Voucher Paid PV $0.00 $17.14 Disbursement for Voucher: APV ; $0.00 $ Fund=24101 Disbursement for Voucher: APV ; $0.00 $ Fund=91400 Disbursement for Voucher: APV ; $0.00 $10.00 Fund=29102 Disbursement for Voucher: APV ; $0.00 $ Fund=24145 Disbursement for Voucher: APV ; $0.00 $ Fund=25153 Disbursement for Voucher: APV ; $0.00 $1, Fund=24106 Disbursement for Voucher: APV ; $0.00 $ Fund=24101 Disbursement for Voucher: APV ; $0.00 $18, Fund=13000 Disbursement for Voucher: APV ; $0.00 $11, Fund=11000 Disbursement for Voucher: APV ; $0.00 $ Fund=91400 Mark Payroll Voucher Paid PV $0.00 $22, Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $11, Mark Paid Payroll Register PR19-11 $0.00 $ Mark Payroll Voucher Paid PV $0.00 $8, Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $51.14 Mark Payroll Voucher Paid PV $0.00 $58.70 Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $ Mark Payroll Voucher Paid PV $0.00 $29, Approve Cash Receipts Batch; Batch No : CR ;Receipt No : 8 $1.50 $0.00 Mark Payroll Voucher Paid PV $0.00 $1, Mark Payroll Voucher Paid PV $0.00 $11.70 Mark Payroll Voucher Paid PV $0.00 $48.82 Mark Payroll Voucher Paid PV $0.00 $14.40 Approve Cash Receipts Batch; Batch No : CR ;Receipt No : 0 $173, $0.00 Approve Cash Receipts Batch; Batch $35.00 $0.00 No : CR ;Receipt No : 8 Approve Cash Receipts Batch; Batch $30.00 $0.00 No : CR ;Receipt No : 8 Approve Cash Receipts Batch; Batch $70.00 $0.00 No : CR ;Receipt No : 8 Disbursement for Voucher: APV ; $0.00 $2, Fund=29102 Disbursement for Voucher: APV ; $0.00 $5, Fund=21000 Disbursement for Voucher: APV ; $0.00 $8, Fund=11000 Mark Payroll Voucher Paid PV $0.00 $ Page 22 of 41

27 12/12/2018 PV Mark Payroll Voucher Paid PV $0.00 $ /12/2018 PV Mark Payroll Voucher Paid PV $0.00 $ /13/2018 APV Disbursement for Voucher: APV ; $0.00 $ Fund= /13/2018 CR Approve Cash Receipts Batch; Batch $18, $0.00 No : CR ;Receipt No : 0 12/13/2018 CR Approve Cash Receipts Batch; Batch $35.00 $0.00 No : CR ;Receipt No : 8 12/13/2018 CR Approve Cash Receipts Batch; Batch $75.00 $0.00 No : CR ;Receipt No : 8 12/14/2018 APV Disbursement for Voucher: APV ; $0.00 $ Fund= /14/2018 APV Disbursement for Voucher: APV ; $0.00 $ Fund= /14/2018 APV Disbursement for Voucher: APV ; $0.00 $ Fund= /14/2018 APV Disbursement for Voucher: APV ; $0.00 $2, Fund= /14/2018 PV Mark Payroll Voucher Paid PV $0.00 $ /14/2018 CR Approve Cash Receipts Batch; Batch $3, $0.00 No : CR ;Receipt No : 0 12/17/2018 APV Disbursement for Voucher: APV ; $ $ Fund= /17/2018 APV Disbursement for Voucher: APV ; $0.00 $ Fund= /17/2018 CR Approve Cash Receipts Batch; Batch $14, $0.00 No : CR ;Receipt No : 0 12/17/2018 CR Approve Cash Receipts Batch; Batch $4, $0.00 No : CR ;Receipt No : 0 12/18/2018 CR Approve Cash Receipts Batch; Batch $68.00 $0.00 No : CR ;Receipt No : 8 12/18/2018 CR Approve Cash Receipts Batch; Batch $ $0.00 No : CR ;Receipt No : 8 12/19/2018 APV Disbursement for Voucher: APV ; $0.00 $5, Fund= /19/2018 APV Disbursement for Voucher: APV ; $0.00 $ Fund= /19/2018 APV Disbursement for Voucher: APV ; $0.00 $ Fund= /19/2018 APV Disbursement for Voucher: APV ; $0.00 $14, Fund= /19/2018 APV Disbursement for Voucher: APV ; $0.00 $ Fund= /19/2018 APV Disbursement for Voucher: APV ; $0.00 $ Fund= /19/2018 APV Disbursement for Voucher: APV ; $0.00 $ Fund= /19/2018 APV Disbursement for Voucher: APV ; $0.00 $ Fund= /19/2018 APV Disbursement for Voucher: APV ; $0.00 $ Fund= /19/2018 CR Approve Cash Receipts Batch; Batch $84.50 $0.00 No : CR ;Receipt No : 8 12/19/2018 CR Approve Cash Receipts Batch; Batch $2, $0.00 No : CR ;Receipt No : 8 12/19/2018 CR Approve Cash Receipts Batch; Batch $9, $0.00 No : CR ;Receipt No : 8 12/20/2018 CR Approve Cash Receipts Batch; Batch $12, $0.00 No : CR ;Receipt No : 0 12/20/2018 CR Approve Cash Receipts Batch; Batch $6, $0.00 No : CR ;Receipt No : 0 12/21/2018 PR Mark Paid Payroll Register PR19-12 $0.00 $ /21/2018 PV Mark Payroll Voucher Paid PV $0.00 $29, /21/2018 PV Mark Payroll Voucher Paid PV $0.00 $ /21/2018 PV Mark Payroll Voucher Paid PV $0.00 $ /21/2018 PV Mark Payroll Voucher Paid PV $0.00 $ /21/2018 PV Mark Payroll Voucher Paid PV $0.00 $ /21/2018 PV Mark Payroll Voucher Paid PV $0.00 $ /21/2018 PV Mark Payroll Voucher Paid PV $0.00 $ /21/2018 PV Mark Payroll Voucher Paid PV $0.00 $ /21/2018 PV Mark Payroll Voucher Paid PV $0.00 $ /21/2018 PV Mark Payroll Voucher Paid PV $0.00 $9, /21/2018 CR Approve Cash Receipts Batch; Batch $17, $0.00 No : CR ;Receipt No : 0 12/24/2018 CR Approve Cash Receipts Batch; Batch $ $0.00 No : CR ;Receipt No : 0 Sub Total $262, $200, Page 23 of 41