id	sid	eid	entity	type
abr-88	1	1	uafs advances	PERSON
abr-88	1	2	2012	CARDINAL
abr-88	1	3	lowrez	PERSON
abr-88	1	4	sennetti advances	PERSON
abr-88	1	5	2012	DATE
abr-88	2	1	3	CARDINAL
abr-88	2	2	1	CARDINAL
abr-88	2	3	79-89	DATE
abr-88	2	4	california	GPE
abr-88	2	5	s. joseph durden	PERSON
abr-88	2	6	john sennetti	PERSON
abr-88	2	7	nova southeastern university	ORG
abr-88	4	1	400	CARDINAL
abr-88	4	2	california	GPE
abr-88	4	3	54	CARDINAL
abr-88	4	4	2008	DATE
abr-88	6	1	2008	DATE
abr-88	6	2	thirteen	CARDINAL
abr-88	7	1	1	CARDINAL
abr-88	7	2	2	CARDINAL
abr-88	8	1	the united states	GPE
abr-88	9	1	fifty-four	CARDINAL
abr-88	9	2	13.5 percent	PERCENT
abr-88	9	3	400	CARDINAL
abr-88	9	4	california	GPE
abr-88	9	5	2003 to 2008	DATE
abr-88	9	6	california department of education	ORG
abr-88	9	7	2009	DATE
abr-88	10	1	california	GPE
abr-88	10	2	california	GPE
abr-88	10	3	2009	DATE
abr-88	10	4	luhby	ORG
abr-88	10	5	2009	DATE
abr-88	12	1	american institute of certified	ORG
abr-88	12	2	aicpa	ORG
abr-88	12	3	59	CARDINAL
abr-88	12	4	aicpa	ORG
abr-88	12	5	1988	DATE
abr-88	12	6	gauthier 2005	PERSON
abr-88	12	7	gasb	ORG
abr-88	12	8	2009	DATE
abr-88	12	9	56	CARDINAL
abr-88	12	10	gasb	ORG
abr-88	12	11	2009	DATE
abr-88	13	1	the recent year’s	DATE
abr-88	13	2	most a few months past the year end date	DATE
abr-88	14	1	gasb	ORG
abr-88	17	1	california	GPE
abr-88	17	2	sanchez	GPE
abr-88	17	3	2010	DATE
abr-88	18	1	bell	GPE
abr-88	18	2	california	GPE
abr-88	18	3	gore	PERSON
abr-88	18	4	2009	DATE
abr-88	18	5	roger	PERSON
abr-88	18	6	2010	DATE
abr-88	22	1	california	GPE
abr-88	24	1	durden	PERSON
abr-88	24	2	sennetti advances	PERSON
abr-88	24	3	2012	DATE
abr-88	25	1	3	CARDINAL
abr-88	25	2	1	CARDINAL
abr-88	25	3	79-89 80	DATE
abr-88	26	1	gasb 56	ORG
abr-88	26	2	md&a	ORG
abr-88	27	1	al	PERSON
abr-88	27	2	vallejo	GPE
abr-88	27	3	dunmore	GPE
abr-88	27	4	west contra	NORP
abr-88	27	5	compton	PERSON
abr-88	27	6	st louis school district	GPE
abr-88	27	7	mo	GPE
abr-88	27	8	richmond	GPE
abr-88	28	1	the united states	GPE
abr-88	28	2	1970	DATE
abr-88	29	1	1977	DATE
abr-88	30	1	patrick	PERSON
abr-88	30	2	2009	DATE
abr-88	31	1	hopwood	ORG
abr-88	31	2	1994	DATE
abr-88	31	3	1984	DATE
abr-88	31	4	geiger et al.	PERSON
abr-88	31	5	2005	DATE
abr-88	31	6	hopwood	ORG
abr-88	31	7	1997	DATE
abr-88	31	8	mutchler	ORG
abr-88	31	9	1985	DATE
abr-88	31	10	1994	DATE
abr-88	32	1	1985	DATE
abr-88	32	2	raghunandan	GPE
abr-88	32	3	rama	GPE
abr-88	32	4	1995	DATE
abr-88	32	5	akers	PERSON
abr-88	33	1	maher	PERSON
abr-88	33	2	2003	DATE
abr-88	33	3	carcello	ORG
abr-88	33	4	2003	DATE
abr-88	33	5	giacomino	PERSON
abr-88	33	6	akers	GPE
abr-88	33	7	2006	DATE
abr-88	34	1	akers et al.	PERSON
abr-88	34	2	2003	DATE
abr-88	34	3	carcello	ORG
abr-88	34	4	2003	DATE
abr-88	34	5	raghunandan	GPE
abr-88	34	6	rama	GPE
abr-88	34	7	1995	DATE
abr-88	34	8	bellovary et al.	PERSON
abr-88	34	9	2006	DATE
abr-88	35	1	neal 2003	GPE
abr-88	35	2	bellovary et al.	PERSON
abr-88	35	3	2006	DATE
abr-88	36	1	two	CARDINAL
abr-88	37	1	1	CARDINAL
abr-88	38	1	geiger et al.	PERSON
abr-88	38	2	2005	DATE
abr-88	39	1	ii misclassifications	PERSON
abr-88	40	1	less than half	CARDINAL
abr-88	40	2	1980	DATE
abr-88	40	3	hopwood et al	PERSON
abr-88	40	4	1989	DATE
abr-88	40	5	raghunandan	GPE
abr-88	40	6	rama	GPE
abr-88	40	7	1995	DATE
abr-88	40	8	geiger et al.	PERSON
abr-88	40	9	2005	DATE
abr-88	41	1	sharma, 1997	ORG
abr-88	41	2	768	CARDINAL
abr-88	45	1	sas no.59	ORG
abr-88	46	1	2010	DATE
abr-88	49	1	durden	PERSON
abr-88	49	2	sennetti advances	PERSON
abr-88	49	3	2012	DATE
abr-88	50	1	3	CARDINAL
abr-88	50	2	1	CARDINAL
abr-88	50	3	79-89 81	PERCENT
abr-88	50	4	california	GPE
abr-88	50	5	california	GPE
abr-88	50	6	california	GPE
abr-88	50	7	2009	DATE
abr-88	52	1	first	ORDINAL
abr-88	53	1	first	ORDINAL
abr-88	53	2	gco	DATE
abr-88	55	1	california	GPE
abr-88	55	2	sanchez	GPE
abr-88	55	3	2010	DATE
abr-88	55	4	harrisburg	GPE
abr-88	55	5	pennsylvania	GPE
abr-88	55	6	mcnichol	ORG
abr-88	55	7	2010	DATE
abr-88	56	1	georgia	GPE
abr-88	56	2	las vegas	GPE
abr-88	56	3	nevada	GPE
abr-88	57	1	2004	DATE
abr-88	57	2	41	CARDINAL
abr-88	58	1	1937	DATE
abr-88	58	2	579	CARDINAL
abr-88	58	3	2008	DATE
abr-88	59	1	2004	DATE
abr-88	60	1	1977	DATE
abr-88	60	2	1	CARDINAL
abr-88	61	1	1	CARDINAL
abr-88	61	2	1	CARDINAL
abr-88	62	1	2	CARDINAL
abr-88	64	1	3	CARDINAL
abr-88	64	2	one or more years	DATE
abr-88	64	3	a year of more.	DATE
abr-88	65	1	4	CARDINAL
abr-88	66	1	5	CARDINAL
abr-88	67	1	6	CARDINAL
abr-88	67	2	future years	DATE
abr-88	68	1	7	CARDINAL
abr-88	69	1	8	CARDINAL
abr-88	70	1	9	CARDINAL
abr-88	71	1	10	CARDINAL
abr-88	72	1	11	CARDINAL
abr-88	74	1	12	CARDINAL
abr-88	76	1	california	GPE
abr-88	76	2	two	CARDINAL
abr-88	76	3	california	GPE
abr-88	76	4	chico	ORG
abr-88	77	1	west coast	LOC
abr-88	77	2	costa district	LOC
abr-88	78	1	california	GPE
abr-88	78	2	the same year	DATE
abr-88	78	3	june 30, 2008	DATE
abr-88	78	4	december 2008	DATE
abr-88	78	5	one	CARDINAL
abr-88	79	1	west coast	LOC
abr-88	79	2	west coast	LOC
abr-88	79	3	durden	PERSON
abr-88	79	4	sennetti advances	PERSON
abr-88	79	5	2012	DATE
abr-88	80	1	3	CARDINAL
abr-88	80	2	1	CARDINAL
abr-88	80	3	79-89	DATE
abr-88	80	4	that year	DATE
abr-88	80	5	chico unified school district 2008	ORG
abr-88	80	6	west costa contra	ORG
abr-88	83	1	1	CARDINAL
abr-88	84	1	california	GPE
abr-88	84	2	2	CARDINAL
abr-88	84	3	two	CARDINAL
abr-88	85	1	august	DATE
abr-88	85	2	the past school year ending in june	DATE
abr-88	85	3	california	GPE
abr-88	87	1	california	GPE
abr-88	89	1	h. h:	ORG
abr-88	89	2	california	GPE
abr-88	90	1	2	CARDINAL
abr-88	90	2	the california department of education	ORG
abr-88	90	3	annual	DATE
abr-88	90	4	the fiscal years 2004 through 2008	DATE
abr-88	92	1	the current fiscal year	DATE
abr-88	92	2	two fiscal years	DATE
abr-88	93	1	the year	DATE
abr-88	93	2	the sas no	ORG
abr-88	93	3	59	CARDINAL
abr-88	94	1	the current fiscal year	DATE
abr-88	94	2	fiscal year	DATE
abr-88	97	1	1	CARDINAL
abr-88	97	2	2	CARDINAL
abr-88	97	3	3	CARDINAL
abr-88	98	1	3	CARDINAL
abr-88	98	2	california	GPE
abr-88	98	3	six months	DATE
abr-88	100	1	first	ORDINAL
abr-88	100	2	nine	CARDINAL
abr-88	100	3	3	CARDINAL
abr-88	100	4	2	CARDINAL
abr-88	100	5	first	ORDINAL
abr-88	100	6	1	CARDINAL
abr-88	101	1	4	CARDINAL
abr-88	101	2	ten	CARDINAL
abr-88	102	1	two	CARDINAL
abr-88	103	1	first	ORDINAL
abr-88	103	2	1	CARDINAL
abr-88	103	3	2	CARDINAL
abr-88	103	4	1	CARDINAL
abr-88	103	5	2	CARDINAL
abr-88	103	6	1	CARDINAL
abr-88	103	7	2	CARDINAL
abr-88	103	8	1-2	CARDINAL
abr-88	105	1	2	CARDINAL
abr-88	105	2	3	CARDINAL
abr-88	105	3	1	CARDINAL
abr-88	105	4	1	CARDINAL
abr-88	105	5	2	CARDINAL
abr-88	105	6	1-3	CARDINAL
abr-88	105	7	durden	PERSON
abr-88	105	8	sennetti advances	PERSON
abr-88	105	9	2012	DATE
abr-88	106	1	3	CARDINAL
abr-88	106	2	1	CARDINAL
abr-88	106	3	79-89	DATE
abr-88	106	4	1-3	CARDINAL
abr-88	107	1	the school year	DATE
abr-88	107	2	year	DATE
abr-88	108	1	second	ORDINAL
abr-88	108	2	first	ORDINAL
abr-88	109	1	one	CARDINAL
abr-88	109	2	geiger et al.	PERSON
abr-88	109	3	2005	DATE
abr-88	109	4	1	CARDINAL
abr-88	109	5	0	DATE
abr-88	109	6	eleven	CARDINAL
abr-88	110	1	2	CARDINAL
abr-88	110	2	1	CARDINAL
abr-88	111	1	0	CARDINAL
abr-88	112	1	daily	DATE
abr-88	112	2	daily	DATE
abr-88	112	3	1	CARDINAL
abr-88	112	4	0	CARDINAL
abr-88	112	5	2	CARDINAL
abr-88	112	6	california	GPE
abr-88	113	1	fiscal years	DATE
abr-88	113	2	july 1 to june 30	DATE
abr-88	114	1	california department of education	ORG
abr-88	114	2	july 2009	DATE
abr-88	114	3	july	DATE
abr-88	114	4	2008	DATE
abr-88	114	5	october 2007	DATE
abr-88	114	6	october 2006	DATE
abr-88	114	7	june 2005	DATE
abr-88	115	1	2007-2008	DATE
abr-88	115	2	2006-2007	DATE
abr-88	115	3	2005-2006	DATE
abr-88	115	4	2004-2005	DATE
abr-88	115	5	expenditures4	GPE
abr-88	116	1	mid-year	DATE
abr-88	116	2	adj	ORG
abr-88	116	3	reserves6	GPE
abr-88	116	4	agreements8	PERSON
abr-88	118	1	control9	ORG
abr-88	119	1	one	CARDINAL
abr-88	119	2	three	CARDINAL
abr-88	119	3	california	GPE
abr-88	119	4	the current fiscal year	DATE
abr-88	119	5	two fiscal years	DATE
abr-88	120	1	the current fiscal year	DATE
abr-88	120	2	two fiscal years	DATE
abr-88	121	1	the current fiscal year	DATE
abr-88	121	2	fiscal year	DATE
abr-88	122	1	1declining	CARDINAL
abr-88	122	2	fiscal years	DATE
abr-88	123	1	2deficit	CARDINAL
abr-88	123	2	one-third	CARDINAL
abr-88	123	3	two subsequent fiscal years	DATE
abr-88	124	1	3revenue	CARDINAL
abr-88	124	2	two subsequent fiscal years	DATE
abr-88	124	3	more than 2%	PERCENT
abr-88	124	4	first	ORDINAL
abr-88	125	1	4other	CARDINAL
abr-88	125	2	two	CARDINAL
abr-88	125	3	fiscal years	DATE
abr-88	125	4	more than 5%	PERCENT
abr-88	125	5	first	ORDINAL
abr-88	126	1	more than $20,000	MONEY
abr-88	126	2	more than 5%	PERCENT
abr-88	126	3	two subsequent fiscal years	DATE
abr-88	127	1	6reserves	CARDINAL
abr-88	127	2	two	CARDINAL
abr-88	127	3	fiscal years	DATE
abr-88	128	1	7other	CARDINAL
abr-88	128	2	two	CARDINAL
abr-88	128	3	fiscal years	DATE
abr-88	128	4	more than 5%	PERCENT
abr-88	128	5	first	ORDINAL
abr-88	129	1	8status	CARDINAL
abr-88	129	2	second	ORDINAL
abr-88	131	1	durden	PERSON
abr-88	131	2	sennetti advances	PERSON
abr-88	131	3	2012	DATE
abr-88	132	1	3	CARDINAL
abr-88	132	2	1	CARDINAL
abr-88	132	3	79-89	DATE
abr-88	132	4	daily	DATE
abr-88	132	5	daily	DATE
abr-88	132	6	each year	DATE
abr-88	132	7	daily	DATE
abr-88	132	8	1	CARDINAL
abr-88	132	9	0	CARDINAL
abr-88	133	1	11	CARDINAL
abr-88	133	2	1	CARDINAL
abr-88	133	3	0	CARDINAL
abr-88	133	4	3	CARDINAL
abr-88	133	5	cde	ORG
abr-88	133	6	three	CARDINAL
abr-88	133	7	2003	DATE
abr-88	133	8	2007-2008 1-2	DATE
abr-88	133	9	1.638	CARDINAL
abr-88	133	10	0.67485	CARDINAL
abr-88	133	11	0.592	CARDINAL
abr-88	133	12	2.036	CARDINAL
abr-88	133	13	1-3	CARDINAL
abr-88	133	14	1.662	CARDINAL
abr-88	133	15	0.261	CARDINAL
abr-88	133	16	0.084	CARDINAL
abr-88	133	17	2006-2007	DATE
abr-88	133	18	1-2	CARDINAL
abr-88	133	19	2.754	CARDINAL
abr-88	133	20	0.69749	CARDINAL
abr-88	133	21	1.495	CARDINAL
abr-88	133	22	0.952	CARDINAL
abr-88	133	23	1-3	CARDINAL
abr-88	133	24	2.092	CARDINAL
abr-88	133	25	0.65707	CARDINAL
abr-88	133	26	0.058	CARDINAL
abr-88	133	27	2003-2004	DATE
abr-88	133	28	1	CARDINAL
abr-88	133	29	1.453	CARDINAL
abr-88	133	30	0.649	CARDINAL
abr-88	133	31	0.151	CARDINAL
abr-88	133	32	1-3	CARDINAL
abr-88	133	33	2.275	CARDINAL
abr-88	133	34	0.77779	CARDINAL
abr-88	133	35	0.158	CARDINAL
abr-88	133	36	three	CARDINAL
abr-88	133	37	2008 year	DATE
abr-88	133	38	2007-2008 1-2	DATE
abr-88	133	39	0.87475	CARDINAL
abr-88	133	40	2.422	CARDINAL
abr-88	133	41	1.592	CARDINAL
abr-88	133	42	1-3	CARDINAL
abr-88	133	43	3.500	CARDINAL
abr-88	134	1	1.112	CARDINAL
abr-88	168	1	1.645	CARDINAL
abr-88	168	2	one	CARDINAL
abr-88	169	1	years 2006-2005	DATE
abr-88	169	2	2005-2004	DATE
abr-88	170	1	4	CARDINAL
abr-88	170	2	1	CARDINAL
abr-88	170	3	2	CARDINAL
abr-88	170	4	3	CARDINAL
abr-88	171	1	4	CARDINAL
abr-88	171	2	1-11	CARDINAL
abr-88	171	3	4	CARDINAL
abr-88	171	4	a. state	PERSON
abr-88	171	5	california	GPE
abr-88	171	6	2007-2008 2006-2007	DATE
abr-88	171	7	2005-2006 2004-2005	DATE
abr-88	172	1	2003-2004	DATE
abr-88	172	2	27	CARDINAL
abr-88	172	3	16	CARDINAL
abr-88	172	4	85	CARDINAL
abr-88	172	5	38	CARDINAL
abr-88	172	6	19 13	DATE
abr-88	172	7	13.5%)54	CARDINAL
abr-88	172	8	131 130	CARDINAL
abr-88	172	9	68	CARDINAL
abr-88	172	10	400	CARDINAL
abr-88	172	11	most recent year	DATE
abr-88	172	12	2007-2008	DATE
abr-88	172	13	1	CARDINAL
abr-88	172	14	2	CARDINAL
abr-88	172	15	1	CARDINAL
abr-88	172	16	27 22.222	CARDINAL
abr-88	172	17	6	CARDINAL
abr-88	172	18	2	CARDINAL
abr-88	172	19	97.647	MONEY
abr-88	172	20	84	CARDINAL
abr-88	172	21	112	CARDINAL
abr-88	172	22	0.50000	MONEY
abr-88	172	23	90	CARDINAL
abr-88	172	24	durden	PERSON
abr-88	172	25	sennetti advances	PERSON
abr-88	172	26	2012	DATE
abr-88	173	1	3	CARDINAL
abr-88	173	2	1	CARDINAL
abr-88	173	3	79-89 85	DATE
abr-88	173	4	1	CARDINAL
abr-88	173	5	3	CARDINAL
abr-88	173	6	1	CARDINAL
abr-88	173	7	27	CARDINAL
abr-88	173	8	0.50000 96.296	QUANTITY
abr-88	173	9	26	CARDINAL
abr-88	173	10	3	CARDINAL
abr-88	173	11	19	CARDINAL
abr-88	173	12	13	CARDINAL
abr-88	173	13	46 84.783	CARDINAL
abr-88	173	14	39	CARDINAL
abr-88	173	15	california	GPE
abr-88	174	1	the fiscal year 2007-2008	DATE
abr-88	174	2	131	CARDINAL
abr-88	174	3	1	CARDINAL
abr-88	174	4	2	CARDINAL
abr-88	175	1	1	CARDINAL
abr-88	175	2	2	CARDINAL
abr-88	175	3	2	CARDINAL
abr-88	176	1	131	CARDINAL
abr-88	176	2	three	CARDINAL
abr-88	176	3	2	CARDINAL
abr-88	176	4	19	CARDINAL
abr-88	176	5	85	CARDINAL
abr-88	176	6	27	CARDINAL
abr-88	177	1	the previous years	DATE
abr-88	178	1	the years 2004 to 2006	DATE
abr-88	178	2	68	CARDINAL
abr-88	178	3	2004	DATE
abr-88	178	4	26	CARDINAL
abr-88	178	5	2006	DATE
abr-88	178	6	u.s.	GPE
abr-88	178	7	california	GPE
abr-88	178	8	3	CARDINAL
abr-88	179	1	1 and 2	CARDINAL
abr-88	180	1	3	CARDINAL
abr-88	181	1	first	ORDINAL
abr-88	181	2	california	GPE
abr-88	181	3	the year 2003	DATE
abr-88	182	1	every year	DATE
abr-88	183	1	3	CARDINAL
abr-88	183	2	three	CARDINAL
abr-88	183	3	2003	DATE
abr-88	183	4	2004	DATE
abr-88	183	5	1-3	CARDINAL
abr-88	184	1	third	ORDINAL
abr-88	184	2	1-3	CARDINAL
abr-88	184	3	the year 2003 to 2004	DATE
abr-88	185	1	two	CARDINAL
abr-88	185	2	three	CARDINAL
abr-88	185	3	1-2	CARDINAL
abr-88	185	4	the year 2003 to 2004	DATE
abr-88	186	1	two	CARDINAL
abr-88	186	2	2007 to 2008	DATE
abr-88	186	3	1-2	CARDINAL
abr-88	187	1	only one	CARDINAL
abr-88	187	2	two	CARDINAL
abr-88	187	3	that year	DATE
abr-88	187	4	1-2	CARDINAL
abr-88	189	1	3	CARDINAL
abr-88	189	2	three	CARDINAL
abr-88	189	3	the most recent year	DATE
abr-88	189	4	2007	DATE
abr-88	189	5	1-3	CARDINAL
abr-88	189	6	one	CARDINAL
abr-88	189	7	1,0	CARDINAL
abr-88	190	1	three	CARDINAL
abr-88	190	2	one	CARDINAL
abr-88	190	3	three	CARDINAL
abr-88	190	4	three	CARDINAL
abr-88	190	5	1-3	CARDINAL
abr-88	191	1	4	CARDINAL
abr-88	191	2	5(a	CARDINAL
abr-88	192	1	12	CARDINAL
abr-88	193	1	1-3	CARDINAL
abr-88	194	1	3	CARDINAL
abr-88	194	2	3	CARDINAL
abr-88	194	3	years	DATE
abr-88	196	1	each year	DATE
abr-88	198	1	4	CARDINAL
abr-88	199	1	3b	CARDINAL
abr-88	199	2	1-2	CARDINAL
abr-88	199	3	1-3	CARDINAL
abr-88	199	4	the most recent year	DATE
abr-88	199	5	2007	DATE
abr-88	200	1	4	CARDINAL
abr-88	200	2	1-3	CARDINAL
abr-88	200	3	around 85%	PERCENT
abr-88	200	4	13	CARDINAL
abr-88	200	5	19	CARDINAL
abr-88	200	6	26	CARDINAL
abr-88	200	7	27	CARDINAL
abr-88	201	1	13	CARDINAL
abr-88	201	2	19	CARDINAL
abr-88	201	3	two	CARDINAL
abr-88	201	4	california	GPE
abr-88	201	5	july 2009	DATE
abr-88	202	1	19	CARDINAL
abr-88	202	2	2008	DATE
abr-88	202	3	gco	ORG
abr-88	202	4	chico unified	ORG
abr-88	202	5	el rancho	ORG
abr-88	202	6	king city joint union	ORG
abr-88	202	7	king city	GPE
abr-88	202	8	san juan	GPE
abr-88	202	9	julian union	ORG
abr-88	202	10	la honda	GPE
abr-88	203	1	pajaro valley	ORG
abr-88	203	2	santa cruz city	GPE
abr-88	203	3	travis	PERSON
abr-88	203	4	vallejo city	ORG
abr-88	203	5	healdsburg	ORG
abr-88	203	6	olivet durden	PERSON
abr-88	203	7	sennetti advances	PERSON
abr-88	203	8	2012	DATE
abr-88	204	1	3	CARDINAL
abr-88	204	2	1	CARDINAL
abr-88	204	3	79-89 86	PERCENT
abr-88	204	4	chinese	NORP
abr-88	204	5	dixon	PERSON
abr-88	204	6	westwood	PERSON
abr-88	205	1	59	CARDINAL
abr-88	205	2	gasb	ORG
abr-88	205	3	54	CARDINAL
abr-88	206	1	two	CARDINAL
abr-88	206	2	west coast	LOC
abr-88	206	3	chico	ORG
abr-88	207	1	west coast	LOC
abr-88	208	1	6	CARDINAL
abr-88	208	2	one	CARDINAL
abr-88	208	3	27	CARDINAL
abr-88	208	4	1/27	CARDINAL
abr-88	208	5	3.7%	PERCENT
abr-88	208	6	fourteen	CARDINAL
abr-88	210	1	first	ORDINAL
abr-88	210	2	california	GPE
abr-88	212	1	only one	CARDINAL
abr-88	215	1	2	CARDINAL
abr-88	215	2	3	CARDINAL
abr-88	215	3	california	GPE
abr-88	215	4	year	DATE
abr-88	217	1	2009	DATE
abr-88	217	2	40	DATE
abr-88	220	1	2009	DATE
abr-88	220	2	landry	PERSON
abr-88	220	3	2008	DATE
abr-88	220	4	kloha et al	PERSON
abr-88	221	1	2005	DATE
abr-88	221	2	2005	DATE
abr-88	221	3	venuti	PERSON
abr-88	221	4	2004	DATE
abr-88	221	5	1993	DATE
abr-88	221	6	belluomini	PERSON
abr-88	221	7	1977	DATE
abr-88	221	8	patrick	PERSON
abr-88	221	9	2009	DATE
abr-88	222	1	1	CARDINAL
abr-88	222	2	california	GPE
abr-88	222	3	2	CARDINAL
abr-88	222	4	any year	DATE
abr-88	222	5	only 19	CARDINAL
abr-88	222	6	2008	DATE
abr-88	222	7	only 26	CARDINAL
abr-88	222	8	kansas city	GPE
abr-88	222	9	2010	DATE
abr-88	222	10	3	CARDINAL
abr-88	222	11	4	CARDINAL
abr-88	222	12	that same year	DATE
abr-88	222	13	kansas city	GPE
abr-88	222	14	missouri	GPE
abr-88	222	15	detroit	GPE
abr-88	222	16	michigan	GPE
abr-88	222	17	germantown	GPE
abr-88	222	18	pennsylvania	GPE
abr-88	222	19	harrisburg	GPE
abr-88	222	20	pennsylvania	GPE
abr-88	222	21	st	GPE
abr-88	222	22	mary parish	PERSON
abr-88	222	23	louisiana	GPE
abr-88	222	24	2009	DATE
abr-88	222	25	van beek 2009	PERSON
abr-88	222	26	eisele-dyrli 2010	DATE
abr-88	222	27	2010	DATE
abr-88	222	28	hollingsworth	ORG
abr-88	222	29	2009	DATE
abr-88	223	1	akers	PERSON
abr-88	223	2	m.	PERSON
abr-88	223	3	maher	PERSON
abr-88	223	4	m., & giacomino	ORG
abr-88	223	5	2003	DATE
abr-88	225	1	38	CARDINAL
abr-88	226	1	american institute of certified	ORG
abr-88	226	2	aicpa	ORG
abr-88	227	1	1981	DATE
abr-88	229	1	34	CARDINAL
abr-88	230	1	new york	GPE
abr-88	230	2	ny: aicpa	ORG
abr-88	231	1	durden	PERSON
abr-88	231	2	sennetti advances	PERSON
abr-88	231	3	2012	DATE
abr-88	232	1	3	CARDINAL
abr-88	232	2	1	CARDINAL
abr-88	232	3	79-89	DATE
abr-88	232	4	87	CARDINAL
abr-88	232	5	american institute of certified	ORG
abr-88	232	6	aicpa	ORG
abr-88	233	1	1988	DATE
abr-88	235	1	59	CARDINAL
abr-88	236	1	new york	GPE
abr-88	236	2	ny: aicpa	ORG
abr-88	238	1	2010	DATE
abr-88	239	1	kansas city	GPE
abr-88	239	2	26	CARDINAL
abr-88	241	1	brown	PERSON
abr-88	241	2	1993	DATE
abr-88	242	1	10	CARDINAL
abr-88	243	1	9(6	CARDINAL
abr-88	243	2	21	CARDINAL
abr-88	244	1	j.	PERSON
abr-88	244	2	d., & akers	ORG
abr-88	246	1	76(1	PRODUCT
abr-88	246	2	16-21	DATE
abr-88	247	1	belluomini	PERSON
abr-88	247	2	1977	DATE
abr-88	249	1	143(6	CARDINAL
abr-88	249	2	6064	DATE
abr-88	250	1	california department of education	ORG
abr-88	251	1	2009	DATE
abr-88	252	1	annual	DATE
abr-88	252	2	california k-12	ORG
abr-88	252	3	the period of july 1, 2007	DATE
abr-88	252	4	june 30, 2008	DATE
abr-88	253	1	july	DATE
abr-88	254	1	california	GPE
abr-88	256	1	california department of education	ORG
abr-88	257	1	2008	DATE
abr-88	258	1	annual	DATE
abr-88	258	2	california k-12	ORG
abr-88	258	3	the period of july 1, 2006	DATE
abr-88	258	4	june 30, 2007	DATE
abr-88	259	1	july	DATE
abr-88	260	1	california	GPE
abr-88	262	1	california department of education	ORG
abr-88	263	1	2007	DATE
abr-88	264	1	annual	DATE
abr-88	264	2	california k-12	ORG
abr-88	264	3	the period of july 1, 2005	DATE
abr-88	264	4	june 30, 2006	DATE
abr-88	265	1	october	DATE
abr-88	266	1	california	GPE
abr-88	268	1	california department of education	ORG
abr-88	269	1	2006	DATE
abr-88	270	1	annual	DATE
abr-88	270	2	california k-12	ORG
abr-88	270	3	the period of july 1, 2004	DATE
abr-88	270	4	june 30, 2005	DATE
abr-88	271	1	october	DATE
abr-88	272	1	california	GPE
abr-88	274	1	california department of education	ORG
abr-88	275	1	2005	DATE
abr-88	276	1	annual	DATE
abr-88	276	2	california k-12	ORG
abr-88	276	3	the period of july 1, 2003	DATE
abr-88	276	4	june 30, 2004	DATE
abr-88	277	1	june	DATE
abr-88	278	1	california	GPE
abr-88	280	1	california	GPE
abr-88	281	1	2009	DATE
abr-88	282	1	california	GPE
abr-88	282	2	the fiscal year ended june 30, 2009	DATE
abr-88	284	1	carcello	ORG
abr-88	284	2	j., & neal	ORG
abr-88	284	3	2003	DATE
abr-88	286	1	95	CARDINAL
abr-88	287	1	chico unified school district.	ORG
abr-88	289	1	the year ended june 30, 2008	DATE
abr-88	291	1	k. 2010	PERSON
abr-88	291	2	january	DATE
abr-88	293	1	january	DATE
abr-88	295	1	governmental accounting standards board	ORG
abr-88	295	2	gasb	ORG
abr-88	296	1	2009	DATE
abr-88	298	1	56	CARDINAL
abr-88	299	1	norwalk	GPE
abr-88	299	2	gasb	ORG
abr-88	300	1	gauthier	PERSON
abr-88	300	2	s. 2005	PERSON
abr-88	301	1	governmental accounting	ORG
abr-88	302	1	chicago	GPE
abr-88	302	2	il: government finance	ORG
abr-88	303	1	geiger	PERSON
abr-88	303	2	m., & rama	ORG
abr-88	303	3	2003	DATE
abr-88	305	1	journal of practice &	ORG
abr-88	305	2	22(2	CARDINAL
abr-88	305	3	53	CARDINAL
abr-88	306	1	geiger	PERSON
abr-88	306	2	raghunandan	GPE
abr-88	306	3	k., & rama	ORG
abr-88	306	4	d. 2005	GPE
abr-88	308	1	journal of practice &	ORG
abr-88	308	2	24(1	CARDINAL
abr-88	308	3	21	CARDINAL
abr-88	309	1	durden	PERSON
abr-88	309	2	sennetti advances	PERSON
abr-88	309	3	2012	DATE
abr-88	310	1	3	CARDINAL
abr-88	310	2	1	CARDINAL
abr-88	310	3	79-89 88	DATE
abr-88	310	4	k. 2009	PERSON
abr-88	312	1	38-40	CARDINAL
abr-88	313	1	gore	PERSON
abr-88	313	2	a. 2009	PERSON
abr-88	316	1	84(1	CARDINAL
abr-88	316	2	183-207	CARDINAL
abr-88	317	1	greenlee	GPE
abr-88	317	2	j., & trussel	ORG
abr-88	317	3	j. 2000	ORG
abr-88	319	1	nonprofit management & leadership	ORG
abr-88	319	2	11(2	CARDINAL
abr-88	319	3	199	CARDINAL
abr-88	320	1	d. 2009.	GPE
abr-88	321	1	detroit	GPE
abr-88	322	1	july 7	DATE
abr-88	324	1	hepp	PERSON
abr-88	324	2	2010	DATE
abr-88	325	1	germantown	GPE
abr-88	326	1	the philadelphia inquirer	ORG
abr-88	326	2	april 1	DATE
abr-88	328	1	hollingsworth, h. 2009	ORG
abr-88	329	1	kansas city	GPE
abr-88	329	2	50%	PERCENT
abr-88	329	3	missouri city's	GPE
abr-88	330	1	huffington post	ORG
abr-88	330	2	july 24	DATE
abr-88	332	1	hopwood	ORG
abr-88	332	2	w.	GPE
abr-88	332	3	j., & mutchler	ORG
abr-88	332	4	j. 1989	ORG
abr-88	334	1	64(1	CARDINAL
abr-88	334	2	28	CARDINAL
abr-88	335	1	hopwood	ORG
abr-88	335	2	w.	GPE
abr-88	335	3	j., & mutchler	ORG
abr-88	335	4	j. 1994	ORG
abr-88	337	1	10(2	DATE
abr-88	337	2	409	CARDINAL
abr-88	338	1	jones	PERSON
abr-88	338	2	f. 1987	PERSON
abr-88	340	1	6	CARDINAL
abr-88	340	2	131	CARDINAL
abr-88	341	1	m. 2009	PERSON
abr-88	342	1	detroit	GPE
abr-88	343	1	wall street journal	ORG
abr-88	343	2	july 24	DATE
abr-88	344	1	kloha	PERSON
abr-88	346	1	65(3	CARDINAL
abr-88	346	2	313	CARDINAL
abr-88	347	1	landry	GPE
abr-88	347	2	r., & deal	ORG
abr-88	347	3	k. 2008	PERSON
abr-88	348	1	chapter 9	LAW
abr-88	349	1	american bankruptcy institute journal	ORG
abr-88	349	2	27(6	CARDINAL
abr-88	349	3	18	CARDINAL
abr-88	349	4	luhby	PERSON
abr-88	349	5	2009	DATE
abr-88	350	1	california	GPE
abr-88	350	2	iou	PERSON
abr-88	351	1	cnnmoney	PERSON
abr-88	352	1	july 2	DATE
abr-88	353	1	mcnichol	PERSON
abr-88	353	2	2010	DATE
abr-88	354	1	pennsylvania	GPE
abr-88	355	1	bloomberg businessweek	ORG
abr-88	356	1	february 4	DATE
abr-88	357	1	mutchler	ORG
abr-88	357	2	j. 1984	ORG
abr-88	359	1	journal of practice &	ORG
abr-88	359	2	3(2	CARDINAL
abr-88	359	3	17	CARDINAL
abr-88	359	4	mutchler	ORG
abr-88	359	5	j. 1985	ORG
abr-88	361	1	23(2	CARDINAL
abr-88	361	2	668	CARDINAL
abr-88	361	3	mutchler	ORG
abr-88	361	4	j. 1986	ORG
abr-88	363	1	journal of practice &	ORG
abr-88	363	2	6(1	CARDINAL
abr-88	363	3	148	CARDINAL
abr-88	363	4	mutchler	ORG
abr-88	363	5	j. hopwood	PERSON
abr-88	363	6	w., & mckeown	ORG
abr-88	363	7	j. 1997	ORG
abr-88	365	1	journal of accounting research	ORG
abr-88	365	2	295	CARDINAL
abr-88	366	1	k. 2004	PERSON
abr-88	367	1	the united states	GPE
abr-88	368	1	16(2	CARDINAL
abr-88	368	2	228	CARDINAL
abr-88	369	1	l., & raghunandan	ORG
abr-88	369	2	k. 1994	ORG
abr-88	371	1	8(2	CARDINAL
abr-88	371	2	44	CARDINAL
abr-88	372	1	raghunandan	GPE
abr-88	372	2	k., & rama	ORG
abr-88	372	3	1995	DATE
abr-88	373	1	sas no. 59	ORG
abr-88	374	1	14(1	CARDINAL
abr-88	374	2	50-63	CARDINAL
abr-88	375	1	durden	PERSON
abr-88	375	2	sennetti advances	PERSON
abr-88	375	3	2012	DATE
abr-88	376	1	3	CARDINAL
abr-88	376	2	1	CARDINAL
abr-88	376	3	79-89 89	DATE
abr-88	376	4	j. 2010	PERSON
abr-88	377	1	california city	GPE
abr-88	378	1	yahoo news	ORG
abr-88	380	1	20100726	DATE
abr-88	380	2	sanchez	PERSON
abr-88	381	1	american	NORP
abr-88	382	1	abc news	ORG
abr-88	382	2	june 28	DATE
abr-88	384	1	sharma, a. 1997	ORG
abr-88	386	1	academy of management review	ORG
abr-88	386	2	22(3	CARDINAL
abr-88	386	3	758	CARDINAL
abr-88	387	1	california	GPE
abr-88	388	1	2009	DATE
abr-88	390	1	42122-42129	DATE
abr-88	390	2	41320-41322	DATE
abr-88	391	1	http://www.leginfo.ca.gov/cgibin/calawquery?codesection=edc&codebody=&hits=20	PERSON
abr-88	392	1	j., & patrick	ORG
abr-88	392	2	2009	DATE
abr-88	394	1	21(4	DATE
abr-88	394	2	578-616	CARDINAL
abr-88	395	1	venuti	ORG
abr-88	395	2	e. 2004	PERSON
abr-88	397	1	74(5	DATE
abr-88	397	2	40-43	CARDINAL
abr-88	398	1	west contra	NORP
abr-88	400	1	the year ended june 30, 2008	DATE
abr-88	402	1	s. joseph durden	PERSON
abr-88	404	1	the american accounting association	ORG
abr-88	405	1	john sennetti	PERSON
abr-88	405	2	nova southeastern university	ORG
abr-88	406	1	ph.d	ORG
abr-88	407	1	virginia	GPE
abr-88	408	1	journal of business ethics	ORG