The Superintendent's Financial Statements for the month ending January 31, 2010 does not reflect any unexpected trends at the mid point of the 2009-2010 fiscal year.  The Food Service Fund shows an increase in revenue of 4.75% year to date, although local sources have decreased by almost 13% due to more children qualifying for free or reduced meals.  The money the District receives through the Free and Reduced Meals Program has increased approximately 27%.  Expenditures have remained steady from the prior year.  In the Special Revenue Fund, revenue from Federal Through State has increased by over 100%.  This is due to money received from the American Recovery and Reinvestment Act.  This also accounts for the increase in expenditures seen in the Special Revenue Funds.  The District made an arrangement with the Tax Collector in December for their office to invest some of the District tax revenue money since they are receiving a better interest rate than the District.  This is the cause of the large Due from Other Agencies amount in both the General and Capital Projects Funds.