The Superintendent's Financial Statements for the month ending February 29, 2008, continue to show a large increase in the District's cash balances from the previous year.  This is due to the recent issues with the SBA.  The SBA investments are currently shown in sections of the financial statements.  Investments in Fund A that the District has current access to can be found under investments in the current assets section.  SBA investments that are in Fund A but are currently under withdrawal restrictions are found under non-current assets.  Fund B investments, which are currently not available to the District, are shown on a separate line in the non-current assets.  All funds show a positive fund balance.  In the Special Revenue Funds, revenues from local sources have decreased approximately 14% from the prior year.  This is due to a grant that was received in the prior year that was not received this year.  Food Service revenues are down approximately 3% while expenditures have remained consistent with the prior year.