Big Walnut Local School District

Monthly Financial Report

for the month ended October 31, 2020

Prepared By: Jeremy J. Buskirk Treasurer

Table of Contents

Description	Page

Pie Chart of Estimated Revenue and Expenditures for	1 fiscal years 2020-21 and 2010-11

Comparison of Fiscal Year 2021 YTD Estimated Revenue and	2 Expenditures with Fiscal Year 2021 YTD Actuals

Variance Analysis

Comparison of Monthly Ending Cash Balances	4 & 5

Comparison of Monthly and Total Revenues & Other Financing Sources	6 & 7

Comparison of Monthly and Total General Property Tax (Real Estate)	8 & 9

Comparison of Monthly and Total Tangible Personal Property Tax (PUPP)	10 & 11

Comparison of Monthly and Total Income Tax	12 & 13

Comparison of Monthly and Total State Grants-in-Aid (Unrestricted & Restricted)	14 & 15

Comparison of Monthly and Total State Property Tax Allocations	16 & 17

Comparison of Monthly and Total Other Revenues & Other Financing Sources	18 & 19

Comparison of Monthly and Total Expenditures & Other Financing Uses	20 & 21

Comparison of Monthly and Total Personal Services (Salaries & Wages)	22 & 23

Comparison of Monthly and Total Employees’ Retirement/Insurance Benefits	24 & 25

Comparison of Monthly and Total Purchased Services	26 & 27

Comparison of Monthly and Total Supplies and Materials	28 & 29

Comparison of Monthly and Total Capital Outlay	30 & 31

Comparison of Monthly and Total Other Expenditure Objects & Other Financing Uses	32 & 33

All Funds Reports

Receipts, Expenditures and Fund Balances All Funds (Fund Report)	35

Summary Check Register (Disbursement Report)	36 - 45

Comparison of Fiscal Year 2021 YTD Appropriations with Fiscal YTD Actual	47 Expenditures – All Funds (excluding General Fund)

Investments - All Funds	49 - 52

Page Intentionally Left Blank

EST. GENERAL FUND REVENUE FY21 $43,407,231

EST. GENERAL FUND REVENUE FY11 $28,551,026

State Grants-in-Aid 13.57%

Income Tax 18.34%

Property Tax Allocation 6.48%

Other Revenues 3.50%

Other Financing Sources 0.06%

State Grants-in-Aid 16.88%

Property Tax Allocation 10.39%

Other Revenues 3.23%

Other Financing Sources 0.28%

Tang. Personal Tax (PUPP) 10.24%

Property Tax (Real Estate) 47.81%

Income Tax 19.75%

Tang. Personal Tax (PUPP) 0.13%

Property Tax (Real Estate) 49.35%

EST. GENERAL FUND EXPENDITURES FY21 $46,592,104

EST. GENERAL FUND EXPENDITURES FY11 $24,653,929

Purchased Services 12.94%

Suppliesand Materials 2.68%

Capital Outlay 0.02%

Other Exp. Objects 1.24%

Purchased Services 13.34%

Suppliesand Materials 2.33%

Capital Outlay 0.13%

Other Exp. Objects 1.80%

Emp. Retire/Ins. Benefits 27.85%

Other Financing Uses 0.21%

Emp. Retire/Ins. Benefits 24.41%

Other Financing Uses 1.54%

Personal Services 55.05%

Personal Services 56.45%

Note: Significant cuts were made for FY11 due to budget constraits and a levy failure in the previous fiscal year.

FY 2020	FY 2011 Enrollment	4,027                                 2,994
as of 11/2/2020

% Change

34.50%

Page 1

COMPARISON OF FISCAL YEAR 2021 YEAR-TO-DATE ESTIMATED REVENUES AND EXPENDITURES WITH FISCAL YEAR 2021 YEAR-TO-DATE ACTUALS GENERAL & REQUIRED DEBT SERVICE FUNDS ONLY

CATEGORY

Revenues

General Property Tax (Real Estate) Tangible Personal Property (PUPP) Income Tax
Unrestricted State Grants-in-Aid Restricted State Grants-in-Aid Property Tax Allocation (Reimb.) All Other Revenues
Total Revenues

Other Financing Sources Advances-In
All Other Financing Sources Total Other Financing Sources

Total Revenues & Other Fin. Sources

Expenditures

Personal Services (Salaries & Wages) Retirement/Insurance Benefits Purchased Services
Supplies and Materials Capital Outlay
Other Expenditure Objects Total Expenditures

Other Financing Uses Operating Transfers-Out Advances-Out
All Other Financing Uses Total Other Financing Uses

Total Expenditures & Other Fin. Uses

Excess of Revenues & Other Fin. Sources over (under) Expenditures & Other Fin. Uses

Beginning Cash Balance July 1

Ending Cash Balance

Estimated Encumbrances

Unreserved Fund Balance

FY 21 EST.

$9,523,288 2,255,792 4,475,106 2,170,106 4,852 1,371,294 541,192 20,341,630

$0 7,109 7,109

$20,348,739

$7,966,767 3,994,665 1,694,730 522,549 2,500 266,068 14,447,279

$0 0 0 $0

$14,447,279

$5,901,460

$11,167,332

$17,068,792

$2,686,824

$14,381,968

FY 21 ACTUAL

$7,771,010 28,334 4,574,800 2,178,236 3,640 16,888 493,755 15,066,663

$0 8,495 8,495

$15,075,158

$7,936,641 3,898,755 1,609,022 494,899 1,742 124,566 14,065,624

$0 0 0 $0

$14,065,624

$1,009,534

$11,167,332

$12,176,866

$2,897,490

$9,279,376

VARIANCE

($1,752,278) (2,227,458)
99,694 8,130
(1,212) (1,354,406) (47,437) (5,274,967)

$0 1,386 1,386

($5,273,581)

($30,126) (95,910) (85,708) (27,650) (758) (141,502) (381,655)

$0 0 0 $0

($381,655)

($4,891,926)

$0

($4,891,926)

($210,666)

($5,102,592)

PERCENTAGE

-18.4% -98.7% 2.2% 0.4%
-25.0% -98.8% -8.8%
-25.9%

0.0% 19.5% 19.5%

-25.9%

-0.4% -2.4% -5.1% -5.3% -30.3% -53.2% -2.6%

0.0% 0.0% 0.0% 0.0%

-2.6%

-82.9%

0.0%

-28.7%

Page 2

VARIANCE ANALYSIS - GENERAL FUND

Page 3

COMPARISON OF MONTHLY ENDING CASH BALANCES

$21,000,000 $20,000,000 $19,000,000 $18,000,000 $17,000,000 $16,000,000 $15,000,000 $14,000,000 $13,000,000 $12,000,000 $11,000,000 $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000
$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 4

COMPARISON OF MONTHLY ENDING CASH BALANCES

October 31, 2020

Actual Cash Balance

Estimated Cash Balance

$12,176,866

$17,068,792

Variance From Estimate	UNDER

Percent Variance From Estimate	UNDER

($4,891,926)

-28.66%

Previous Year Cash Balance	$15,773,566

COMMENTS: Our cash balances is significantly below what we would have anticipated for the month of October. This variance continues to be due to anticipating that the property tax settlement would follow the historical trend of being about a month after final payment dates. The final settlement still has not as of the end of October, which has caused us to rely on our cash reserves to cover monthly operating expenditures to some extent. Our expenditures have continued to trend slightly under estimated amounts, which has helped to offset a small portion of our monthly revenue shortfalls. We know we will need to continue closely monitor revenues and expenditures to ensure that adequate cash liquidity is available if we continue to experience resource timing challenges as we have seen during the first quarter of this fiscal year. Further detail will be provided in the proceeding pages.

Page 5

$14,000,000 $13,000,000 $12,000,000 $11,000,000 $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000
$1,000,000

COMPARISON OF TOTAL MONTHLY REVENUES & OTHER FINANCING SOURCES

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

$45,000,000 $42,500,000 $40,000,000 $37,500,000 $35,000,000 $32,500,000 $30,000,000 $27,500,000 $25,000,000 $22,500,000 $20,000,000 $17,500,000 $15,000,000 $12,500,000 $10,000,000 $7,500,000 $5,000,000 $2,500,000 $0

COMPARISON OF TOTAL YEAR-TO-DATE REVENUES & OTHER FINANCING SOURCES

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 6

COMPARISON TOTAL REVENUES & OTHER FINANCING SOURCES

October 31, 2020

MONTH	YEAR-TO-DATE

Actual Receipts

Estimated Receipts

$3,203,627

$4,519,247

$15,075,158

$20,348,739

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($1,315,620)	UNDER

-29.11%	UNDER

($5,273,581)

-25.92%

Actual Prior Year	$3,752,920	$19,460,697

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$43,407,231

34.73%

Percent Of Budget Year Completed	4 Months	33.33%

COMMENTS: We are significantly under estimates for revenue as we close October. As noted, the reason for this shortfall from estimates is due to delays in receiving general property tax and personal property tax payments. This has also impacted State property tax allocations that we would have expected to receive in October. It was anticipated that with Delaware County pushing the payment date for taxes back a month, it would also delay final settlement of general property and personal property taxes, however, a settlement past the end of October is a significant divergence from any historical pattern for our District. It is apparent that we will need to closely monitor revenue collections and timing of payments to ensure we do not have cash flow issues. At this time, we believe estimate revenues for the year are reasonable and should come in line with projections as the year continues.

Page 7

COMPARISON OF TOTAL MONTHLY GENERAL PROPERTY TAX (REAL ESTATE)

$9,000,000

$8,250,000

$7,500,000

$6,750,000

$6,000,000

$5,250,000

$4,500,000

$3,750,000

$3,000,000

$2,250,000

$1,500,000

$750,000

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

$20,000,000 $19,000,000 $18,000,000 $17,000,000 $16,000,000 $15,000,000 $14,000,000 $13,000,000 $12,000,000 $11,000,000 $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0

COMPARISON OF TOTAL YEAR-TO-DATE GENERAL PROPERTY TAX (REAL ESTATE)

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 8

COMPARISON OF GENERAL PROPERTY TAX (REAL ESTATE)

October 31, 2020

MONTH	YEAR-TO-DATE

Actual Real Estate Tax Receipts

Estimated Real Estate Tax Receipts

$0	$7,771,010

$0	$9,523,288

Variance From Estimate

Variance From Estimate

$0	UNDER

0.00%	UNDER

($1,752,278)

-18.40%

Actual Prior Year	($19,436)	$9,016,329

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$20,751,124

37.45%

Percent Of Budget Year Completed	4 months	33.33%

COMMENTS: We are under year-to-date estimates for property taxes in October. As previously noted, we had anticipated there would be fluctations but did not anticipate that final payment of our second half property taxes would be past the end of October. While a final settlement timeline is unknown at this point, we are hopeful that it will occur in November and will be in line with our estimates. With the information available at this time, we believe estimated revenues for the year are reasonable and should come in line with projections as the year continues.

Page 9

COMPARISON OF TOTAL MONTHLY
TANGIBLE PERSONAL PROPERTY TAX (PUPP) $2,500,000

$2,250,000

$2,000,000

$1,750,000

$1,500,000

$1,250,000

$1,000,000

$750,000

$500,000

$250,000

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

COMPARISON OF TOTAL YEAR-TO-DATE
TANGIBLE PERSONAL PROPERTY TAX (PUPP) $4,500,000

$4,000,000

$3,500,000

$3,000,000

$2,500,000

$2,000,000

$1,500,000

$1,000,000

$500,000

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 10

COMPARISON OF TANGIBLE PERSONAL PROPERTY TAX (PUPP)

October 31, 2020

MONTH	YEAR-TO-DATE

Actual PUPP Tax Receipts

Estimated PUPP Tax Receipts

$0	$28,334

$0	$2,255,792

Variance From Estimate

Variance From Estimate

$0	UNDER

0.00%	UNDER

($2,227,458)

-98.74%

Actual Prior Year	$0	$2,236,812

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$4,445,760

0.64%

Percent Of Budget Year Completed	4 months	33.33%

COMMENTS: We are significantly under year-to-date estimates for personal property taxes in October. The majority of personal property taxes are always received with final settlement. As previously noted, we had anticipated there would be fluctuations but did not anticipate the timing to continue into November. While a final settlement timeline is unknown at this point, we are hopeful that it will occur in November. With the information available at this time, we believe estimated revenues for the year are reasonable and should come in line with projections as the year continues.

Page 11

COMPARISON OF TOTAL MONTHLY INCOME TAX
$3,250,000

$3,000,000 $2,750,000 $2,500,000 $2,250,000 $2,000,000 $1,750,000 $1,500,000 $1,250,000 $1,000,000 $750,000 $500,000 $250,000
$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

$8,500,000 $8,000,000 $7,500,000 $7,000,000 $6,500,000 $6,000,000 $5,500,000 $5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0

COMPARISON OF TOTAL YEAR-TO-DATE INCOME TAX

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 12

COMPARISON OF INCOME TAX

October 31, 2020

MONTH	YEAR-TO-DATE

Actual State Receipts

Estimated State Receipts

$2,547,025

$2,447,331

$4,574,800

$4,475,106

Variance From Estimate	OVER

Variance From Estimate	OVER

$99,694	OVER

4.07%	OVER

$99,694

2.23%

Actual Prior Year	$1,778,744	$4,911,115

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$7,959,783

57.47%

Percent Of Budget Year Completed	4 months	33.33%

COMMENTS: The impact of the income tax payment and filing deadline being pushed back to July 15th can be noted in the large fluctuation compared to prior years. Our October payment did come in significantly over the amount collected in October of 2019 as expected, but our total collections at this point in the year are lower than a year ago. Due to an uncertain economic climate, we have anticipate a reduction in overall income tax receipts for the fiscal year. We are on target with annual estimates and believe that our anticipated amount for the fiscal year is reasonable.

Page 13

COMPARISON OF TOTAL MONTHLY
STATE GRANTS-IN-AID (UNRESTRICTED & RESTRICTED)

$675,000

$600,000

$525,000

$450,000

$375,000

$300,000

$225,000

$150,000

$75,000

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

$7,500,000 $7,000,000 $6,500,000 $6,000,000 $5,500,000 $5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000
$500,000

COMPARISON OF TOTAL YEAR-TO-DATE
STATE GRANTS-IN-AID (URESTRICTED & RESTRICTED)

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 14

COMPARISON OF STATE GRANTS-IN-AID (UNRESTRICTED & RESTRICTED)

October 31, 2020

MONTH	YEAR-TO-DATE

Actual State Receipts

Estimated State Receipts

$534,352

$535,610

$2,181,876

$2,174,958

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($1,258)	OVER	$6,918

-0.23%	OVER	0.32%

Actual Prior Year	$636,471	$2,413,695

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$5,889,839

37.04%

Percent Of Budget Year Completed	4 months	33.33%

COMMENTS: We are on target with annual estimates, but the impact of the state cuts received in May 2020 can be seen in the differences noted between current year receipts and prior year receipts for the same time period. We are, however, on track with our annual estimates.

Page 15

$1,400,000 $1,300,000 $1,200,000 $1,100,000 $1,000,000 $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000
$100,000

COMPARISON OF TOTAL MONTHLY STATE PROPERTY TAX ALLOCATIONS

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

$2,800,000 $2,600,000 $2,400,000 $2,200,000 $2,000,000 $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000
$200,000

COMPARISON OF TOTAL YEAR-TO-DATE STATE PROPERTY TAX ALLOCATIONS

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 16

COMPARISON OF STATE PROPERTY TAX ALLOCATIONS

October 31, 2020

MONTH	YEAR-TO-DATE

Actual Tax Allocation Receipts

Estimated Tax Allocation Receipts

$4,168

$1,371,294

$4,168

$1,371,294

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($1,367,126)	UNDER

-99.70%	UNDER

($1,367,126)

-99.70%

Actual Prior Year	$1,324,368	$1,324,368

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$2,813,290

0.15%

Percent Of Budget Year Completed	4 months	33.33%

COMMENTS: The delayed receipt of property tax funds from final settlement has also impacted the timing of receiving state property tax allocation payments too. We would have anticipated receiving these funds in October. As such, the impact can be noted in the monthly and annual variance. Once received, we anticipate that we will be on target with annual estimates.

Page 17

$350,000 $325,000 $300,000 $275,000 $250,000 $225,000 $200,000 $175,000 $150,000 $125,000 $100,000 $75,000 $50,000
$25,000

COMPARISON OF TOTAL MONTHLY
OTHER REVENUES & OTHER FINANCING SOURCES

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

$2,600,000 $2,400,000 $2,200,000 $2,000,000 $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000
$200,000

COMPARISON OF TOTAL YEAR-TO-DATE OTHER REVENUES & OTHER FINANCING SOURCES

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 18

COMPARISON OF OTHER REVENUES & OTHER FINANCING SOURCES

October 31, 2020

MONTH	YEAR-TO-DATE

Actual Other Receipts

Estimated Other Receipts

$118,081

$165,012

$502,250

$548,301

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($46,931)	UNDER

-28.44%	UNDER

($46,051)

-8.40%

Actual Prior Year	$245,356	$904,432

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$1,547,435

32.46%

Percent Of Budget Year Completed	4 months	33.33%

COMMENTS:	Many of our other revenue categories, such as tuition, fees, and interest, are down from previous years. This has led to both lower monthly and year-to-date amount. We are also expectin payment in lieu funds as part of our final settlement of taxes that will cover the amounts we are currently seeing as a variance. As the year progresses, we believe we should be in line with estimates.

Page 19

$4,250,000 $4,000,000 $3,750,000 $3,500,000 $3,250,000 $3,000,000 $2,750,000 $2,500,000 $2,250,000 $2,000,000 $1,750,000 $1,500,000 $1,250,000 $1,000,000 $750,000 $500,000 $250,000

COMPARISON OF TOTAL MONTHLY EXPENDITURES & OTHER FINANCING USES

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

$45,000,000 $42,000,000 $39,000,000 $36,000,000 $33,000,000 $30,000,000 $27,000,000 $24,000,000 $21,000,000 $18,000,000 $15,000,000 $12,000,000 $9,000,000 $6,000,000
$3,000,000

COMPARISON OF TOTAL YEAR-TO-DATE EXPENDITURES & OTHER FINANCING USES

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 20

COMPARISON OF TOTAL EXPENDITURES & OTHER FINANCING USES

October 31, 2020

MONTH	YEAR-TO-DATE

Actual Expenditures

Estimated Expenditures

$3,503,319

$3,505,227

$14,065,624

$14,447,279

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($1,908)	UNDER

-0.05%	UNDER

($381,655)

-2.64%

Actual Prior Year	$3,586,680	$15,003,653

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$46,592,104

30.19%

Percent Of Budget Year Completed	4 months	33.33%

COMMENTS: We are under estimates with annual estimates. While we are under for the month and year, a large portion of this is due to a COVID-19 credit from United Healthcare for our medical insurance that was taken in July, which is causing our retirement/insurance benefits line, and the delay in Delaware County settlement, which has caused a large variance in the Other Expenditure Objects line. We anticipate that actual expenditures will be in line with estimates as the year continues.

Page 21

$2,250,000 $2,100,000 $1,950,000 $1,800,000 $1,650,000 $1,500,000 $1,350,000 $1,200,000 $1,050,000 $900,000 $750,000 $600,000 $450,000 $300,000
$150,000

COMPARISON OF TOTAL MONTHLY PERSONAL SERVICES (SALARIES & WAGES)

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

$24,000,000 $22,500,000 $21,000,000 $19,500,000 $18,000,000 $16,500,000 $15,000,000 $13,500,000 $12,000,000 $10,500,000 $9,000,000 $7,500,000 $6,000,000 $4,500,000 $3,000,000 $1,500,000

COMPARISON OF TOTAL YEAR-TO-DATE PERSONAL SERVICES (SALARIES & WAGES)

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 22

COMPARISON OF PERSONAL SERVICES (SALARIES & WAGES)

October 31, 2020

MONTH	YEAR-TO-DATE

Actual Wage Expenditures

Estimated Wage Expenditures

$2,049,120

$2,027,153

$7,936,641

$7,966,767

Variance From Estimate	OVER

Variance From Estimate	OVER

$21,967	UNDER

1.08%	UNDER

($30,126)

-0.38%

Actual Prior Year	$1,893,932	$7,673,528

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$25,647,908

30.94%

Percent Of Budget Year Completed	4 months	33.33%

COMMENTS: We are on target with annual estimates.

Page 23

$1,400,000 $1,300,000 $1,200,000 $1,100,000 $1,000,000 $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000
$100,000

COMPARISON OF TOTAL MONTHLY EMPLOYEES' RETIREMENT/INSURANCE BENEFITS

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

$13,000,000 $12,000,000 $11,000,000 $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000
$1,000,000

COMPARISON OF TOTAL YEAR-TO-DATE EMPLOYEES' RETIREMENT/INSURANCE BENEFITS

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 24

COMPARISON OF EMPLOYEES' RETIREMENT/INSURANCE BENEFITS

October 31, 2020

MONTH	YEAR-TO-DATE

Actual Fringe Benefit Expenditures

Estimated Fringe Benefit Expenditures

$944,506

$953,014

$3,898,755

$3,994,665

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($8,508)	UNDER

-0.89%	UNDER

($95,910)

-2.40%

Actual Prior Year	$951,581	$4,287,538

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$12,978,173

30.04%

Percent Of Budget Year Completed	4 months	33.33%

COMMENTS: We are under estimates as of the end of October and for the year. While we are currently seeing a trending slightly under estimates, the primary reason for our favorable variance is a $60,674 COVID-19 credit, which was the portion of the total credit applied to offset United Healthcare July employer medical insurance premiums. Without this credit we are running in line with anticipated annual projections.

Page 25

$650,000 $600,000 $550,000 $500,000 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000
$50,000

COMPARISON OF TOTAL MONTHLY PURCHASED SERVICES

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

$6,000,000

$5,500,000

$5,000,000

$4,500,000

$4,000,000

$3,500,000

$3,000,000

$2,500,000

$2,000,000

$1,500,000

$1,000,000

$500,000

COMPARISON OF TOTAL YEAR-TO-DATE PURCHASED SERVICES

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 26

COMPARISON OF PURCHASED SERVICES

October 31, 2020

MONTH	YEAR-TO-DATE

Actual Service Expenditures

Estimated Service Expenditures

$384,719

$406,144

$1,609,022

$1,694,730

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($21,425)	UNDER

-5.28%	UNDER

($85,708)

-5.06%

Actual Prior Year	$582,610	$2,086,923

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$6,031,268

26.68%

Percent Of Budget Year Completed	4 months	33.33%

COMMENTS: We are under estimates as of the end of October. Purchase services can fluctuate greatly due to timing of when invoices are received each year and when payment is required. We believe that as the year continues we will be in line with anticipated amounts.

Page 27

$300,000

$275,000

$250,000

$225,000

$200,000

$175,000

$150,000

$125,000

$100,000

$75,000

$50,000

$25,000

COMPARISON OF TOTAL MONTHLY SUPPLIES AND MATERIALS

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

$1,200,000

$1,100,000

$1,000,000

$900,000

$800,000

$700,000

$600,000

$500,000

$400,000

$300,000

$200,000

$100,000

COMPARISON OF TOTAL YEAR-TO-DATE SUPPLIES AND MATERIALS

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 28

COMPARISON OF SUPPLIES AND MATERIALS

October 31, 2020

MONTH	YEAR-TO-DATE

Actual Material Expenditures

Estimated Material Expenditures

$68,535

$80,797

$494,899

$522,549

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($12,262)	UNDER

-15.18%	UNDER

($27,650)

-5.29%

Actual Prior Year	$112,708	$685,525

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$1,248,730

39.63%

Percent Of Budget Year Completed	4 months	33.33%

COMMENTS: We are on target with annual estimates. Supplies and materials can fluctuate greatly due to timing of when invoices are received each year and when payment is required. While we anticipate fluctuations in monthly actual and estimated amounts, we believe that as the year continues we will remain in line with anticipated amounts.

Page 29

COMPARISON OF TOTAL MONTHLY CAPITAL OUTLAY
$9,000 $8,500 $8,000 $7,500 $7,000 $6,500 $6,000 $5,500 $5,000 $4,500 $4,000 $3,500 $3,000 $2,500 $2,000 $1,500 $1,000 $500 $0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

$17,000 $16,000 $15,000 $14,000 $13,000 $12,000 $11,000 $10,000 $9,000 $8,000 $7,000 $6,000 $5,000 $4,000 $3,000 $2,000 $1,000 $0

COMPARISON OF TOTAL YEAR-TO-DATE CAPITAL OUTLAY

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 30

COMPARISON OF CAPITAL OUTLAY

October 31, 2020

MONTH	YEAR-TO-DATE

Actual Equipment Expenditures	$1,742	$1,742

Estimated Equipment Expenditures	$0	$2,500

Variance From Estimate	OVER

Variance From Estimate	OVER

$1,742	UNDER

0.00%	UNDER

($758)

-30.32%

Actual Prior Year	$0	$0

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$10,000

17.42%

Percent Of Budget Year Completed	4 months	33.33%

COMMENTS: We are on target with annual estimates.

Page 31

COMPARISON OF TOTAL MONTHLY
OTHER EXPENDITURE OBJECTS & OTHER FINANCING USES $200,000

$180,000

$160,000

$140,000

$120,000

$100,000

$80,000

$60,000

$40,000

$20,000

$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

COMPARISON OF TOTAL YEAR-TO-DATE
OTHER EXPENDITURE OBJECTS & OTHER FINANCING USES $700,000

$650,000 $600,000 $550,000 $500,000 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000
$0

JUL	AUG	SEP	OCT	NOV	DEC	JAN	FEB	MAR	APR	MAY	JUN

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 32

COMPARISON OF OTHER EXPENDITURE OBJECTS & OTHER FINANCING USES

October 31, 2020

MONTH	YEAR-TO-DATE

Actual Other Expenditures

Estimated Other Expenditures

$54,697

$38,119

$124,566

$266,068

Variance From Estimate	OVER

Variance From Estimate	OVER

$16,578	UNDER

43.49%	UNDER

($141,502)

-53.18%

Actual Prior Year	$45,849	$270,139

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$676,025

18.43%

Percent Of Budget Year Completed	4 months	33.33%

COMMENTS: We are under annual estimates as of the end of September. We pay for county auditor and treasurer fees with final settlement of property taxes, which we had anticipated to occur in September. Once the tax settlement occurs, we believe we will be substantially in line with estimates.

Page 33

RECEIPTS, EXPENDITURES, AND FUND BALANCES REPORT

AND

MONTHLY SUMMARY CHECK REGISTER

Page 34

OCTOBER 2020 - RECEIPTS, EXPENDITURES, AND FUND BALANCES REPORT

Code
Fund Description
FY Beginning
Balance
MTD Actual
Receipts
FYTD Actual
Receipts
MTD Expended
FYTD Expended
Current Balance
FY Encumbrances
FYTD
Unencumbered
001
GENERAL
$11,603,384.92
$3,203,626.76
$15,075,157.98
$3,503,319.22
$14,065,624.19
$12,612,918.71
$2,897,489.94
$9,715,428.77
002
BOND RETIREMENT
7,513,012.92
794.16
2,597,701.04
0.00
574.39
10,110,139.57
10,381,505.01
(271,365.44)
003
PERMANENT IMPROVEMENT
1,072,676.04
100,068.32
617,220.57
252,114.33
952,445.73
737,450.88
202,924.55
534,526.33
004
BUILDING
74,686,630.34
(1,852.47)
374,397.61
37,181.50
16,199,364.76
58,861,663.19
56,344,397.13
2,517,266.06
006
FOOD SERVICE
47,510.19
29,667.87
78,561.04
184,240.27
423,051.26
(296,980.03)
205,360.23
(502,340.26)
012
ADULT EDUCATION
4,019.80
0.00
0.00
0.00
0.00
4,019.80
0.00
4,019.80
014
ROTARY-INTERNAL SERVICES
25,763.53
5,754.30
10,939.29
0.00
16,660.00
20,042.82
0.00
20,042.82
018
PUBLIC SCHOOL SUPPORT
99,215.17
487.58
13,002.20
2,115.63
14,151.19
98,066.18
10,820.34
87,245.84
019
OTHER GRANT
7,655.22
0.00
(98.97)
0.00
0.00
7,556.25
2,019.79
5,536.46
022
DISTRICT AGENCY
121,083.35
94.37
832.23
3,335.14
76,109.73
45,805.85
19,524.54
26,281.31
028
SPECIAL EDUCATION FUND
892.58
0.00
0.00
0.00
0.00
892.58
0.00
892.58
070
CAPITAL PROJECTS
130,408.51
0.00
26.36
0.00
0.00
130,434.87
0.00
130,434.87
200
STUDENT MANAGED ACTIVITY
133,197.05
1,898.18
23,966.78
1,179.78
3,460.35
153,703.48
43,760.60
109,942.88
300
DISTRICT MANAGED ACTIVITY
40,094.66
32,300.45
121,300.71
19,913.29
105,480.43
55,914.94
90,562.30
(34,647.36)
401
AUXILIARY SERVICES
169,063.26
234.71
67,355.18
22,369.56
111,505.15
124,913.29
13,785.77
111,127.52
451
DATA COMMUNICATION FUND
0.00
6,300.00
6,300.00
0.00
0.00
6,300.00
0.00
6,300.00
467
Student Wellness and Success Fund
79,718.87
101,162.00
101,162.00
7,792.87
30,848.48
150,032.39
1,756.72
148,275.67
499
MISCELLANEOUS STATE GRANT FUND
19,658.05
22,217.82
61,567.82
2,683.14
70,734.04
10,491.83
12,774.64
(2,282.81)
510
CORONA VIRUS RELIEF FUND
0.00
77,413.88
77,413.88
4,483.29
81,897.17
(4,483.29)
69,948.50
(74,431.79)
516
IDEA PART B GRANTS
(54,474.26)
78,253.73
207,128.48
54,053.07
219,284.33
(66,630.11)
30,600.00
(97,230.11)
572
TITLE I DISADVANTAGED CHILDREN
(20,098.49)
32,478.58
68,816.36
16,239.29
64,957.16
(16,239.29)
0.00
(16,239.29)
587
IDEA PRESCHOOL-HANDICAPPED
0.00
9,835.82
9,835.82
2,847.22
11,259.43
(1,423.61)
0.00
(1,423.61)
590
IMPROVING TEACHER QUALITY
(87.90)
2,752.90
9,763.81
359.80
10,035.71
(359.80)
978.40
(1,338.20)
599
MISCELLANEOUS FED. GRANT FUND
(1,319.47)
0.00
1,319.47
707.61
707.61
(707.61)
550.00
(1,257.61)
$95,678,004.34
$3,703,488.96
$19,523,669.66
$4,114,935.01
$32,458,151.11
$82,743,522.89
$70,328,758.46
$12,414,764.43
Grand Total
Page 35

Reporting Period: October 2020 (FY 2021)
Start Date: 10/01/2020
End Date: 10/31/2020
Big Walnut Local Schools
Disbursement Summary Report
26,460.99
41,939.49
14,760.26
30,916.99
49,434.27
12,443.38
1,407.61
1,566.30
86.73
150.00
3,894.94
8,900.89
23,535.00
5,985.04
1,234.61
53,773.02
4,145.65
154.64
31035
BLE
123210 ACCOUNTS_PAYA 10/8/2020
Stanton's Sheet
Music, Inc.
3058 RECONCILED
10/30/2020
528.95

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
31133
0 PAYROLL
10/15/2020
Big Walnut Local
Schools
RECONCILED
10/30/2020
$ 1,105,267.81
31134
BLE
0 ACCOUNTS_PAYA 10/20/2020
Payroll Account
900500 RECONCILED
10/30/2020
31135
BLE
0 ACCOUNTS_PAYA 10/20/2020
STATE TEACHERS
910000 RECONCILED
10/30/2020
118,192.16
31136
BLE
0 ACCOUNTS_PAYA 10/20/2020
SCHOOL
EMPLOYEES
920000 RECONCILED
10/30/2020
31137
BLE
0 ACCOUNTS_PAYA 10/20/2020
PNC Bank - Visa
900001 RECONCILED
10/30/2020
31255
0 PAYROLL
10/30/2020
Big Walnut Local
Schools
RECONCILED
10/30/2020
1,056,598.69
31256
BLE
0 ACCOUNTS_PAYA 10/30/2020
Payroll Account
900500 OUTSTANDING
31257
BLE
0 ACCOUNTS_PAYA 10/30/2020
STATE TEACHERS
910000 OUTSTANDING
107,631.84
31258
BLE
0 ACCOUNTS_PAYA 10/30/2020
United Health
Care Insurance
900600 OUTSTANDING
595,763.61
31259
BLE
0 ACCOUNTS_PAYA 10/30/2020
SCHOOL
EMPLOYEES
920000 OUTSTANDING
31260
BLE
0 ACCOUNTS_PAYA 10/30/2020
Delta Dental Plan
of Ohio, Inc
900800 OUTSTANDING
31261
BLE
0 ACCOUNTS_PAYA 10/30/2020
Dearborn Life
Insurance Co
900025 OUTSTANDING
31033
BLE
123199 ACCOUNTS_PAYA 10/8/2020
Copco Electronics
214 RECONCILED
10/30/2020
31062
BLE
123200 ACCOUNTS_PAYA 10/8/2020
School Health
Corporation
737 RECONCILED
10/30/2020
31059
BLE
123201 ACCOUNTS_PAYA 10/8/2020
JOHNSTOWN-
MONROE
762 RECONCILED
10/30/2020
31037
BLE
123202 ACCOUNTS_PAYA 10/8/2020
Rumpke
1008 RECONCILED
10/30/2020
31030
BLE
123203 ACCOUNTS_PAYA 10/8/2020
KE-WA-PA SALES
& SERVICE
1046 RECONCILED
10/30/2020
31041
BLE
123204 ACCOUNTS_PAYA 10/8/2020
Multi Ventures
Limited
1064 OUTSTANDING
31044
BLE
123205 ACCOUNTS_PAYA 10/8/2020
Del-Co Water Co
Inc
1115 RECONCILED
10/30/2020
31029
BLE
123206 ACCOUNTS_PAYA 10/8/2020
TruckPro, LLC
1557 RECONCILED
10/30/2020
31031
BLE
123207 ACCOUNTS_PAYA 10/8/2020
Gordon Food
Service
2038 RECONCILED
10/30/2020
31043
BLE
123208 ACCOUNTS_PAYA 10/8/2020
Columbia Gas of
Ohio
2503 RECONCILED
10/30/2020
31055
BLE
123209 ACCOUNTS_PAYA 10/8/2020
NASCO
3036 RECONCILED
10/30/2020
Page 36

Reporting Period: October 2020 (FY 2021)
Start Date: 10/01/2020
End Date: 10/31/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 380.47
59.70
7,324.40
653.34
471.64
825.00
195.00
84.10
576.14
399.97
114.54
2,632.00
24.15
3,840.00
255.00
225.00
534.51
504.89
9,855.20
154.00
1,831.68
39,225.00
31069
123234 ACCOUNTS_PAYA 10/8/2020
Melissa Evans
791658 RECONCILED
10/30/2020
14.05

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
31058
BLE
123211 ACCOUNTS_PAYA 10/8/2020
Ward's Science
3064 RECONCILED
10/30/2020
31074
BLE
123212 ACCOUNTS_PAYA 10/8/2020
School Specialty,
Inc.
4290 RECONCILED
10/30/2020
31073
BLE
123213 ACCOUNTS_PAYA 10/8/2020
BRICKER &
ECKLER LLP
5725 RECONCILED
10/30/2020
31091
BLE
123214 ACCOUNTS_PAYA 10/8/2020
T-Mobile USA Inc
6330 OUTSTANDING
31096
BLE
123215 ACCOUNTS_PAYA 10/8/2020
Verizon Wireless
6335 RECONCILED
10/30/2020
31082
BLE
123216 ACCOUNTS_PAYA 10/8/2020
Pioneer
Manufacturing
Company
7017 RECONCILED
10/30/2020
31087
BLE
123217 ACCOUNTS_PAYA 10/8/2020
Ohio Center for
Law-Related Ed
7391 RECONCILED
10/30/2020
31038
BLE
123218 ACCOUNTS_PAYA 10/8/2020
Croton Craft LLC
7483 OUTSTANDING
31050
BLE
123219 ACCOUNTS_PAYA 10/8/2020
Really Good Stuff,
LLC
7852 RECONCILED
10/30/2020
31078
BLE
123220 ACCOUNTS_PAYA 10/8/2020
Star Beacon
Products Co, Inc.
8098 RECONCILED
10/30/2020
31039
BLE
123221 ACCOUNTS_PAYA 10/8/2020
Office Depot
8898 RECONCILED
10/30/2020
31065
BLE
123222 ACCOUNTS_PAYA 10/8/2020
Pyrinex, Inc.
9111 RECONCILED
10/30/2020
185,550.00
31048
BLE
123223 ACCOUNTS_PAYA 10/8/2020
North Coast Pizza,
Inc.
75214 RECONCILED
10/30/2020
31071
BLE
123224 ACCOUNTS_PAYA 10/8/2020
Amy Read
711113 RECONCILED
10/30/2020
31076
BLE
123225 ACCOUNTS_PAYA 10/8/2020
Renaissance
Learning, Inc.
722174 RECONCILED
10/30/2020
31056
BLE
123226 ACCOUNTS_PAYA 10/8/2020
Eric Armin,
Incorporated
723802 RECONCILED
10/30/2020
31040
BLE
123227 ACCOUNTS_PAYA 10/8/2020
PICKERINGTON
CENTRAL H.S.
790247 RECONCILED
10/30/2020
31046
BLE
123228 ACCOUNTS_PAYA 10/8/2020
Friends Offices
790326 RECONCILED
10/30/2020
31081
BLE
123229 ACCOUNTS_PAYA 10/8/2020
Palos Sports
790685 RECONCILED
10/30/2020
31047
BLE
123230 ACCOUNTS_PAYA 10/8/2020
Treasurer of State
of Ohio
791051 RECONCILED
10/30/2020
31057
BLE
123231 ACCOUNTS_PAYA 10/8/2020
Blick Art Materials
791262 RECONCILED
10/30/2020
31093
BLE
123232 ACCOUNTS_PAYA 10/8/2020
Wilson Language
Training Corp
791297 RECONCILED
10/30/2020
31067
BLE
123233 ACCOUNTS_PAYA 10/8/2020
Professional
Speech Services
791495 RECONCILED
10/30/2020
Page 37

Reporting Period: October 2020 (FY 2021)
Start Date: 10/01/2020
End Date: 10/31/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 55.32
2,535.00
72.50
97.41
4,968.00
885.25
344.20
1,631.99
52.96
71.52
1,065.15
1,196.88
353.16
86.90
3,712.46
64.75
250.00
1,991.20
89.94
1,170.85
270.00
350.00
31042
123257 ACCOUNTS_PAYA 10/8/2020
Division 7 Roofing
795140 RECONCILED
10/30/2020
1,285.00

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
BLE
31053
BLE
123235 ACCOUNTS_PAYA 10/8/2020
Kim Castiglione
792244 RECONCILED
10/30/2020
31064
BLE
123236 ACCOUNTS_PAYA 10/8/2020
State Security
792393 RECONCILED
10/30/2020
31051
BLE
123237 ACCOUNTS_PAYA 10/8/2020
Batteries Plus
792443 RECONCILED
10/30/2020
31088
BLE
123238 ACCOUNTS_PAYA 10/8/2020
Healthcare Billing
Services
792468 RECONCILED
10/30/2020
31054
BLE
123239 ACCOUNTS_PAYA 10/8/2020
Consolidated
Electric Coop
792556 RECONCILED
10/30/2020
31049
BLE
123240 ACCOUNTS_PAYA 10/8/2020
Beem's BP
Distributing, Inc.
792640 RECONCILED
10/30/2020
31085
BLE
123241 ACCOUNTS_PAYA 10/8/2020
Voss Bros. Sales &
Rental
792938 RECONCILED
10/30/2020
31080
BLE
123242 ACCOUNTS_PAYA 10/8/2020
Sonova USA Inc
793023 RECONCILED
10/30/2020
31089
BLE
123243 ACCOUNTS_PAYA 10/8/2020
Christie Johnson-
Stuber
793094 RECONCILED
10/30/2020
31084
BLE
123244 ACCOUNTS_PAYA 10/8/2020
Unifirst
Corporation
793465 RECONCILED
10/30/2020
31063
BLE
123245 ACCOUNTS_PAYA 10/8/2020
Discovery
Benefits, Inc.
793635 RECONCILED
10/30/2020
31052
BLE
123246 ACCOUNTS_PAYA 10/8/2020
Interstate Billing
Service
793710 RECONCILED
10/30/2020
31036
BLE
123247 ACCOUNTS_PAYA 10/8/2020
Washington Auto
Parts
793738 RECONCILED
10/30/2020
31066
BLE
123248 ACCOUNTS_PAYA 10/8/2020
Franklin Art Glass
Studios Inc
793955 RECONCILED
10/30/2020
31032
BLE
123249 ACCOUNTS_PAYA 10/8/2020
Donatos Pizza
794068 RECONCILED
10/30/2020
31060
BLE
123250 ACCOUNTS_PAYA 10/8/2020
Dawn Boehm
794374 RECONCILED
10/30/2020
31092
BLE
123251 ACCOUNTS_PAYA 10/8/2020
Granville High
School
794548 RECONCILED
10/30/2020
31090
BLE
123252 ACCOUNTS_PAYA 10/8/2020
Boundless
Behavioral
HealthInc
794556 RECONCILED
10/30/2020
31079
BLE
123253 ACCOUNTS_PAYA 10/8/2020
AED Superstore
794823 RECONCILED
10/30/2020
31072
BLE
123254 ACCOUNTS_PAYA 10/8/2020
Asset Genie, Inc.
794833 RECONCILED
10/30/2020
31086
BLE
123255 ACCOUNTS_PAYA 10/8/2020
AhelioTech
Services, LTD
794854 RECONCILED
10/30/2020
31077
BLE
123256 ACCOUNTS_PAYA 10/8/2020
R & R Services
Plus LLC
795116 RECONCILED
10/30/2020
Page 38

Reporting Period: October 2020 (FY 2021)
Start Date: 10/01/2020
End Date: 10/31/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 228.00
1,188.00
1,515.16
4,777.50
28.90
16,683.00
76.82
64.88
114.00
1,545.00
81.70
52.53
5,256.00
155.70
33.89
166.88
3,497.50
30.90
8,266.45
125.00
39.54
40.00
31112
123280 ACCOUNTS_PAYA 10/15/2020
Britenstine
792286 RECONCILED
10/30/2020
900.00

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
BLE
31083
BLE
123258 ACCOUNTS_PAYA 10/8/2020
Justin Whiteside
795339 RECONCILED
10/30/2020
31061
BLE
123259 ACCOUNTS_PAYA 10/8/2020
LS IT Consulting
Ltd
795365 RECONCILED
10/30/2020
31094
BLE
123260 ACCOUNTS_PAYA 10/8/2020
PM Graphics Inc.
795436 RECONCILED
10/30/2020
31068
BLE
123261 ACCOUNTS_PAYA 10/8/2020
Reach Educational
Services
795548 RECONCILED
10/30/2020
31034
BLE
123262 ACCOUNTS_PAYA 10/8/2020
Background
InvestigationBurea
u
795553 RECONCILED
10/30/2020
31070
BLE
123263 ACCOUNTS_PAYA 10/8/2020
Hard Eight LLC
795712 RECONCILED
10/30/2020
31075
BLE
123264 ACCOUNTS_PAYA 10/8/2020
Plummer, Justin A
795857 RECONCILED
10/30/2020
31095
BLE
123265 ACCOUNTS_PAYA 10/8/2020
Yvonne Grubb
795872 RECONCILED
10/30/2020
31045
BLE
123266 ACCOUNTS_PAYA 10/8/2020
George S. Holden
II
991478 RECONCILED
10/30/2020
31099
BLE
123267 ACCOUNTS_PAYA 10/15/2020
Buckeye Scientific
LLC
117 RECONCILED
10/30/2020
31125
BLE
123268 ACCOUNTS_PAYA 10/15/2020
PEPSI-COLA
BOTTLING CO.
703 RECONCILED
10/30/2020
31113
BLE
123269 ACCOUNTS_PAYA 10/15/2020
School Health
Corporation
737 RECONCILED
10/30/2020
31103
BLE
123270 ACCOUNTS_PAYA 10/15/2020
Bent Tree Golf
Club
753 RECONCILED
10/30/2020
31110
BLE
123271 ACCOUNTS_PAYA 10/15/2020
Transportation
Accessories Co
1536 RECONCILED
10/30/2020
31118
BLE
123272 ACCOUNTS_PAYA 10/15/2020
Ward's Science
3064 RECONCILED
10/30/2020
31102
BLE
123273 ACCOUNTS_PAYA 10/15/2020
Curriculum
Associates LLC
3075 RECONCILED
10/30/2020
31108
BLE
123274 ACCOUNTS_PAYA 10/15/2020
BRICKER &
ECKLER LLP
5725 RECONCILED
10/30/2020
31105
BLE
123275 ACCOUNTS_PAYA 10/15/2020
Continental Press,
Inc.
6466 RECONCILED
10/30/2020
31098
BLE
123276 ACCOUNTS_PAYA 10/15/2020
CDW-G
70262 RECONCILED
10/30/2020
31100
BLE
123277 ACCOUNTS_PAYA 10/15/2020
RONALD HANNA
72155 OUTSTANDING
31107
BLE
123278 ACCOUNTS_PAYA 10/15/2020
Barbara Porter
732555 VOID
10/15/2020
31128
BLE
123279 ACCOUNTS_PAYA 10/15/2020
Michael Adams
789799 RECONCILED
10/30/2020
Page 39

Reporting Period: October 2020 (FY 2021)
Start Date: 10/01/2020
End Date: 10/31/2020
Big Walnut Local Schools
Disbursement Summary Report
13,421.48
77.04
27.60
26.90
4.29
452.49
7,964.20
286.60
60.00
7.94
3,767.88
2,850.00
434.05
568.22
710.95
114.00
111.00
115.78
686.69
200.00
2,297.49
BLE
Bowden
525.00

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
BLE
Environmental
31123
BLE
123281 ACCOUNTS_PAYA 10/15/2020
Consolidated
Electric Coop
792556 RECONCILED
10/30/2020
$ 11,413.00
31106
BLE
123282 ACCOUNTS_PAYA 10/15/2020
Beem's BP
Distributing, Inc.
792640 RECONCILED
10/30/2020
31116
BLE
123283 ACCOUNTS_PAYA 10/15/2020
Erin Erjavec
792842 RECONCILED
10/30/2020
31127
BLE
123284 ACCOUNTS_PAYA 10/15/2020
Timothy Wagoner
793165 RECONCILED
10/30/2020
31119
BLE
123285 ACCOUNTS_PAYA 10/15/2020
Unifirst
Corporation
793465 RECONCILED
10/30/2020
31130
BLE
123286 ACCOUNTS_PAYA 10/15/2020
Washington Auto
Parts
793738 RECONCILED
10/30/2020
31109
BLE
123287 ACCOUNTS_PAYA 10/15/2020
Decker, Inc.
793803 RECONCILED
10/30/2020
31097
BLE
123288 ACCOUNTS_PAYA 10/15/2020
United Dairy -
Martins Ferry OH
793894 RECONCILED
10/30/2020
31117
BLE
123289 ACCOUNTS_PAYA 10/15/2020
ACCO Brands USA
LLC
794194 RECONCILED
10/30/2020
31132
BLE
123290 ACCOUNTS_PAYA 10/15/2020
Central Dist.
Athletic Board
794266 RECONCILED
10/30/2020
31122
BLE
123291 ACCOUNTS_PAYA 10/15/2020
Sarah Cline
794440 RECONCILED
10/30/2020
31115
BLE
123292 ACCOUNTS_PAYA 10/15/2020
OhioGuidestone
794782 RECONCILED
10/30/2020
31104
BLE
123293 ACCOUNTS_PAYA 10/15/2020
Team Sports, Inc.
794792 RECONCILED
10/30/2020
31121
BLE
123294 ACCOUNTS_PAYA 10/15/2020
Asset Genie, Inc.
794833 RECONCILED
10/30/2020
31114
BLE
123295 ACCOUNTS_PAYA 10/15/2020
Time Warner
Cable
795181 RECONCILED
10/30/2020
31101
BLE
123296 ACCOUNTS_PAYA 10/15/2020
Loth, Inc.
795246 RECONCILED
10/30/2020
31126
BLE
123297 ACCOUNTS_PAYA 10/15/2020
Justin Whiteside
795339 RECONCILED
10/30/2020
31131
BLE
123298 ACCOUNTS_PAYA 10/15/2020
EdClub Inc
795369 RECONCILED
10/30/2020
31129
BLE
123299 ACCOUNTS_PAYA 10/15/2020
Waterlogic USA
Inc.
795379 RECONCILED
10/30/2020
31120
BLE
123300 ACCOUNTS_PAYA 10/15/2020
VEX Robotics, Inc.
795502 RECONCILED
10/30/2020
31111
BLE
123301 ACCOUNTS_PAYA 10/15/2020
Olentangy Local
Schools
795870 RECONCILED
10/30/2020
31124
BLE
123302 ACCOUNTS_PAYA 10/15/2020
Quadient Leasing
USA, Inc.
991318 RECONCILED
10/30/2020
31147
123303 ACCOUNTS_PAYA 10/21/2020
Richard Scott
791832 RECONCILED
10/30/2020
Page 40

Reporting Period: October 2020 (FY 2021)
Start Date: 10/01/2020
End Date: 10/31/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 297.00
705.00
1,198.50
847.50
678.00
397.50
297.00
1,620.00
404.00
1,159.00
1,350.00
299.50
1,200.00
224.50
238.80
1,059.61
6,457.07
73.24
113.54
9.95
22.80
2,983.50
1,561.45
31182
BLE
123327 ACCOUNTS_PAYA 10/22/2020
OSBA
5522 RECONCILED
10/30/2020
50.00

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
31142
BLE
123304 ACCOUNTS_PAYA 10/21/2020
Jamie Roan
792462 RECONCILED
10/30/2020
31140
BLE
123305 ACCOUNTS_PAYA 10/21/2020
Katherine Graven
792834 RECONCILED
10/30/2020
31143
BLE
123306 ACCOUNTS_PAYA 10/21/2020
Jennilyn Haer
793975 RECONCILED
10/30/2020
31151
BLE
123307 ACCOUNTS_PAYA 10/21/2020
Kelly Pentello
794054 RECONCILED
10/30/2020
31141
BLE
123308 ACCOUNTS_PAYA 10/21/2020
Brenda Schroeder
794244 RECONCILED
10/30/2020
31138
BLE
123309 ACCOUNTS_PAYA 10/21/2020
Kaitlyn N. Depugh
794438 RECONCILED
10/30/2020
31139
BLE
123310 ACCOUNTS_PAYA 10/21/2020
Jennifer Valentik
794495 RECONCILED
10/30/2020
31149
BLE
123311 ACCOUNTS_PAYA 10/21/2020
Megan Gibson
795088 RECONCILED
10/30/2020
31148
BLE
123312 ACCOUNTS_PAYA 10/21/2020
Stacey Hamilton
795253 RECONCILED
10/30/2020
31145
BLE
123313 ACCOUNTS_PAYA 10/21/2020
Mark Robinson
795525 RECONCILED
10/30/2020
31152
BLE
123314 ACCOUNTS_PAYA 10/21/2020
Zachary
Westhoven
795848 RECONCILED
10/30/2020
31144
BLE
123315 ACCOUNTS_PAYA 10/21/2020
Kelli Young
991544 RECONCILED
10/30/2020
31150
BLE
123316 ACCOUNTS_PAYA 10/21/2020
Hannah Conte
991545 RECONCILED
10/30/2020
31146
BLE
123317 ACCOUNTS_PAYA 10/21/2020
Chad Saathoff
991546 RECONCILED
10/30/2020
31184
BLE
123318 ACCOUNTS_PAYA 10/22/2020
ANGIE
STOOKSBURY
565 RECONCILED
10/30/2020
31161
BLE
123319 ACCOUNTS_PAYA 10/22/2020
KE-WA-PA SALES
& SERVICE
1046 RECONCILED
10/30/2020
31154
BLE
123320 ACCOUNTS_PAYA 10/22/2020
VILLAGE OF
SUNBURY
2502 RECONCILED
10/30/2020
31181
BLE
123321 ACCOUNTS_PAYA 10/22/2020
NASCO
3036 RECONCILED
10/30/2020
31187
BLE
123322 ACCOUNTS_PAYA 10/22/2020
Stanton's Sheet
Music, Inc.
3058 RECONCILED
10/30/2020
31164
BLE
123323 ACCOUNTS_PAYA 10/22/2020
Ward's Science
3064 RECONCILED
10/30/2020
31194
BLE
123324 ACCOUNTS_PAYA 10/22/2020
Carolina Biological
Supply Co.
3102 RECONCILED
10/30/2020
31188
BLE
123325 ACCOUNTS_PAYA 10/22/2020
Tristar
Transportation Co
3137 RECONCILED
10/30/2020
31159
BLE
123326 ACCOUNTS_PAYA 10/22/2020
School Specialty,
Inc.
4290 RECONCILED
10/30/2020
Page 41

Reporting Period: October 2020 (FY 2021)
Start Date: 10/01/2020
End Date: 10/31/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 244.61
40,381.03
144.00
200.00
1,509.00
95.85
264.25
5.29
58.97
77.63
400.30
99.97
5,853.30
785.95
170.21
1,105.00
1,100.00
928.49
39.54
367.50
45.70
1,065.15
424.62
31200
BLE
123351 ACCOUNTS_PAYA 10/22/2020
Washington Auto
Parts
793738 RECONCILED
10/30/2020
54.96

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
31167
BLE
123328 ACCOUNTS_PAYA 10/22/2020
Continental Press,
Inc.
6466 RECONCILED
10/30/2020
31177
BLE
123329 ACCOUNTS_PAYA 10/22/2020
Cardinal Bus Sales
&
6471 RECONCILED
10/30/2020
31160
BLE
123330 ACCOUNTS_PAYA 10/22/2020
Delaware General
Health Dist.
6774 OUTSTANDING
31165
BLE
123331 ACCOUNTS_PAYA 10/22/2020
Ohio Center for
Law-Related Ed
7391 RECONCILED
10/30/2020
31189
BLE
123332 ACCOUNTS_PAYA 10/22/2020
Pyrinex, Inc.
9111 RECONCILED
10/30/2020
31191
BLE
123333 ACCOUNTS_PAYA 10/22/2020
Oakhaven Golf
Club
70159 RECONCILED
10/30/2020
31153
BLE
123334 ACCOUNTS_PAYA 10/22/2020
Direct Energy
Business
723780 RECONCILED
10/30/2020
31196
BLE
123335 ACCOUNTS_PAYA 10/22/2020
Eric Armin,
Incorporated
723802 RECONCILED
10/30/2020
31190
BLE
123336 ACCOUNTS_PAYA 10/22/2020
Friends Offices
790326 RECONCILED
10/30/2020
31157
BLE
123337 ACCOUNTS_PAYA 10/22/2020
Charlene Kuhn
790360 RECONCILED
10/30/2020
31158
BLE
123338 ACCOUNTS_PAYA 10/22/2020
Teacher Direct
790416 OUTSTANDING
31193
BLE
123339 ACCOUNTS_PAYA 10/22/2020
Palos Sports
790685 RECONCILED
10/30/2020
31155
BLE
123340 ACCOUNTS_PAYA 10/22/2020
Wilson Language
Training Corp
791297 RECONCILED
10/30/2020
31173
BLE
123341 ACCOUNTS_PAYA 10/22/2020
Jostens, Inc.
791599 RECONCILED
10/30/2020
31168
BLE
123342 ACCOUNTS_PAYA 10/22/2020
ALAN FRANK
792275 RECONCILED
10/30/2020
31172
BLE
123343 ACCOUNTS_PAYA 10/22/2020
State Security
792393 RECONCILED
10/30/2020
31171
BLE
123344 ACCOUNTS_PAYA 10/22/2020
Consolidated
Electric Coop
792556 RECONCILED
10/30/2020
31180
BLE
123345 ACCOUNTS_PAYA 10/22/2020
Beem's BP
Distributing, Inc.
792640 RECONCILED
10/30/2020
31175
BLE
123346 ACCOUNTS_PAYA 10/22/2020
Ace Hardware
793002 RECONCILED
10/30/2020
31183
BLE
123347 ACCOUNTS_PAYA 10/22/2020
Irrigation
Contstruction
793254 RECONCILED
10/30/2020
31198
BLE
123348 ACCOUNTS_PAYA 10/22/2020
Unifirst
Corporation
793465 RECONCILED
10/30/2020
31156
BLE
123349 ACCOUNTS_PAYA 10/22/2020
Discovery
Benefits, Inc.
793635 RECONCILED
10/30/2020
31174
BLE
123350 ACCOUNTS_PAYA 10/22/2020
Interstate Billing
Service
793710 RECONCILED
10/30/2020
Page 42

Reporting Period: October 2020 (FY 2021)
Start Date: 10/01/2020
End Date: 10/31/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 62.92
80.83
2,064.09
400.00
4,140.00
492.00
1,937.52
11,845.69
1,115.00
35,574.00
25.50
1,300.00
1,509.58
105.67
26.25
163.63
53.40
3,894.95
453.24
209.70
39.92
80.66
22,870.23

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
31195
BLE
123352 ACCOUNTS_PAYA 10/22/2020
Linda Klamfoth
794447 RECONCILED
10/30/2020
31186
BLE
123353 ACCOUNTS_PAYA 10/22/2020
Brown Supply Co.
794689 RECONCILED
10/30/2020
31176
BLE
123354 ACCOUNTS_PAYA 10/22/2020
Columbus State
Community
795038 OUTSTANDING
31197
BLE
123355 ACCOUNTS_PAYA 10/22/2020
R & R Services
Plus LLC
795116 RECONCILED
10/30/2020
31169
BLE
123356 ACCOUNTS_PAYA 10/22/2020
PaySchools
795283 RECONCILED
10/30/2020
31179
BLE
123357 ACCOUNTS_PAYA 10/22/2020
Big Walnut
Apparel
795298 RECONCILED
10/30/2020
31170
BLE
123358 ACCOUNTS_PAYA 10/22/2020
PM Graphics Inc.
795436 RECONCILED
10/30/2020
31163
BLE
123359 ACCOUNTS_PAYA 10/22/2020
US Bank
Equipment
Finance
795685 RECONCILED
10/30/2020
31185
BLE
123360 ACCOUNTS_PAYA 10/22/2020
Hard Eight LLC
795712 RECONCILED
10/30/2020
31192
BLE
123361 ACCOUNTS_PAYA 10/22/2020
Schoology, Inc.
795755 RECONCILED
10/30/2020
31162
BLE
123362 ACCOUNTS_PAYA 10/22/2020
RETTIG MUSIC,
INC.
795756 RECONCILED
10/30/2020
31199
BLE
123363 ACCOUNTS_PAYA 10/22/2020
Roger D. Fields
Associates,Inc
795886 RECONCILED
10/30/2020
31178
BLE
123364 ACCOUNTS_PAYA 10/22/2020
Shopbot Tools,
Inc.
991540 OUTSTANDING
31166
BLE
123365 ACCOUNTS_PAYA 10/22/2020
Angela Snyder
991541 OUTSTANDING
31201
123366 REFUND
10/29/2020
Keara Jackson
991549 OUTSTANDING
31247
BLE
123367 ACCOUNTS_PAYA 10/29/2020
Scholastic
Classroom
Magazines
177 OUTSTANDING
31225
BLE
123368 ACCOUNTS_PAYA 10/29/2020
Baudville, Inc.
226 OUTSTANDING
31224
BLE
123369 ACCOUNTS_PAYA 10/29/2020
Rumpke
1008 OUTSTANDING
31223
BLE
123370 ACCOUNTS_PAYA 10/29/2020
KE-WA-PA SALES
& SERVICE
1046 OUTSTANDING
31202
BLE
123371 ACCOUNTS_PAYA 10/29/2020
Quill LLC
1279 OUTSTANDING
31217
BLE
123372 ACCOUNTS_PAYA 10/29/2020
Transportation
Accessories Co
1536 OUTSTANDING
31220
BLE
123373 ACCOUNTS_PAYA 10/29/2020
TruckPro, LLC
1557 OUTSTANDING
31219
BLE
123374 ACCOUNTS_PAYA 10/29/2020
Gordon Food
Service
2038 OUTSTANDING
Page 43

Reporting Period: October 2020 (FY 2021)
Start Date: 10/01/2020
End Date: 10/31/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 2,125.83
32,656.06
36.60
580.80
632.34
842.49
2,427.29
50.00
169.98
3,187.50
3,234.50
34.65
235.81
288.10
830.77
1,869.38
9.87
13.19
60.91
1,253.69
598.00
3,309.66
363.42
31244
BLE
123398 ACCOUNTS_PAYA 10/29/2020
CompManagement
, Inc.
792591 OUTSTANDING
1,690.00

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
31210
BLE
123375 ACCOUNTS_PAYA 10/29/2020
Columbia Gas of
Ohio
2503 OUTSTANDING
31211
BLE
123376 ACCOUNTS_PAYA 10/29/2020
American
ElectricPower
2504 OUTSTANDING
31232
BLE
123377 ACCOUNTS_PAYA 10/29/2020
Stanton's Sheet
Music, Inc.
3058 OUTSTANDING
31226
BLE
123378 ACCOUNTS_PAYA 10/29/2020
Flinn Scientific,
Inc.
3231 OUTSTANDING
31209
BLE
123379 ACCOUNTS_PAYA 10/29/2020
School Specialty,
Inc.
4290 OUTSTANDING
31229
BLE
123380 ACCOUNTS_PAYA 10/29/2020
ESC of Central
Ohio
5237 OUTSTANDING
31213
BLE
123381 ACCOUNTS_PAYA 10/29/2020
BASA
5503 OUTSTANDING
31233
BLE
123382 ACCOUNTS_PAYA 10/29/2020
OSBA
5522 OUTSTANDING
31212
BLE
123383 ACCOUNTS_PAYA 10/29/2020
Lakeshore
Learning Materials
5830 OUTSTANDING
31214
BLE
123384 ACCOUNTS_PAYA 10/29/2020
Cintas Corporation
LOC 003
6372 OUTSTANDING
31239
BLE
123385 ACCOUNTS_PAYA 10/29/2020
Central Restaurant
Products
6550 OUTSTANDING
31216
BLE
123386 ACCOUNTS_PAYA 10/29/2020
Office Depot
8898 OUTSTANDING
31230
BLE
123387 ACCOUNTS_PAYA 10/29/2020
Demco, Inc.
70166 OUTSTANDING
31204
BLE
123388 ACCOUNTS_PAYA 10/29/2020
UNITED ART &
EDUCATION
70181 OUTSTANDING
31234
BLE
123389 ACCOUNTS_PAYA 10/29/2020
SportDecals Sport
& Spirit
70437 OUTSTANDING
31208
BLE
123390 ACCOUNTS_PAYA 10/29/2020
North Coast Pizza,
Inc.
75214 OUTSTANDING
31235
BLE
123391 ACCOUNTS_PAYA 10/29/2020
Nadine Adams
789590 OUTSTANDING
31249
BLE
123392 ACCOUNTS_PAYA 10/29/2020
Friends Offices
790326 OUTSTANDING
31240
BLE
123393 ACCOUNTS_PAYA 10/29/2020
Keri Kotchounian
790584 OUTSTANDING
31242
BLE
123394 ACCOUNTS_PAYA 10/29/2020
Easton Telecom
Services, LLC
790734 OUTSTANDING
31231
BLE
123395 ACCOUNTS_PAYA 10/29/2020
OhioHealth/WorkH
ealth
790857 OUTSTANDING
31228
BLE
123396 ACCOUNTS_PAYA 10/29/2020
Wilson Language
Training Corp
791297 OUTSTANDING
31248
BLE
123397 ACCOUNTS_PAYA 10/29/2020
Angel Trax
792106 OUTSTANDING
Page 44

Reporting Period: October 2020 (FY 2021)
Start Date: 10/01/2020
End Date: 10/31/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 437.99
3,390.66
17.85
4,930.51
3,280.00
2,000.00
4,536.45
2,767.00
235.36
66.50
375.00
1,931.00
54.00
114.00
6,000.00
63.50
38.97
350.00
1,473.19
874.57
12,476.50

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
31236
BLE
123399 ACCOUNTS_PAYA 10/29/2020
Beem's BP
Distributing, Inc.
792640 OUTSTANDING
31203
BLE
123400 ACCOUNTS_PAYA 10/29/2020
LS IT Consulting
Ltd.
792733 OUTSTANDING
31245
BLE
123401 ACCOUNTS_PAYA 10/29/2020
Unifirst
Corporation
793465 OUTSTANDING
31207
BLE
123402 ACCOUNTS_PAYA 10/29/2020
United Dairy -
Martins Ferry OH
793894 OUTSTANDING
31251
BLE
123403 ACCOUNTS_PAYA 10/29/2020
Movie Licensing
USA
793897 OUTSTANDING
31215
BLE
123404 ACCOUNTS_PAYA 10/29/2020
Valley Tire
Company
793906 OUTSTANDING
31205
BLE
123405 ACCOUNTS_PAYA 10/29/2020
Donatos Pizza
794068 OUTSTANDING
31218
BLE
123406 ACCOUNTS_PAYA 10/29/2020
Team Sports, Inc.
794792 OUTSTANDING
31250
BLE
123407 ACCOUNTS_PAYA 10/29/2020
Columbus State
Community
795038 OUTSTANDING
31241
BLE
123408 ACCOUNTS_PAYA 10/29/2020
Megan Gibson
795088 OUTSTANDING
31222
BLE
123409 ACCOUNTS_PAYA 10/29/2020
Division 7 Roofing
795140 OUTSTANDING
31221
BLE
123410 ACCOUNTS_PAYA 10/29/2020
Mitchell Lock
795198 OUTSTANDING
31237
BLE
123411 ACCOUNTS_PAYA 10/29/2020
Big Walnut
Apparel
795298 OUTSTANDING
31227
BLE
123412 ACCOUNTS_PAYA 10/29/2020
Justin Whiteside
795339 OUTSTANDING
31243
BLE
123413 ACCOUNTS_PAYA 10/29/2020
Gilbane Building
Company
795555 OUTSTANDING
31238
BLE
123414 ACCOUNTS_PAYA 10/29/2020
Communication
Crossroads, Inc.
991543 OUTSTANDING
31246
BLE
123415 ACCOUNTS_PAYA 10/29/2020
Chad Saathoff
991546 OUTSTANDING
31206
BLE
123416 ACCOUNTS_PAYA 10/29/2020
Wyondot Golf &
Dining, LLC
991548 OUTSTANDING
31252
BLE
123417 ACCOUNTS_PAYA 10/30/2020
Columbia Gas of
Ohio
2503 OUTSTANDING
31254
BLE
123418 ACCOUNTS_PAYA 10/30/2020
Columbus State
Community
795038 OUTSTANDING
31253
BLE
123419 ACCOUNTS_PAYA 10/30/2020
The Brewer-
Garrett Company
795853 OUTSTANDING
Grand Total
$ 3,903,120.49
Page 45

COMPARISON OF FISCAL YEAR 2020 YTD APPROPRIATIONS WITH FISCAL YTD ACTUAL -
ALL FUNDS (EXCLUDING GENERAL FUND)

AND

INVESTMENT REPORT FOR ALL FUNDS

Page 46

Comparison of Fiscal Year 2021 YTD Appropriations with Fiscal Year YTD Actual Expenditures - All Funds

BOE Approved
Appropriation
Prior FY
Encumbrance
FYTD
Expendable
FYTD
Expenditures
Current
Encumbrances
Unencumbered
Balance
Unencumbered
Percent
001 - GENERAL FUND
46,592,104
364,730
46,956,834
14,065,624
2,897,490
29,993,720
64%
002 - BOND RETIREMENT
10,493,015
-
10,493,015
574
10,381,505
110,936
1%
003 - PERMANENT IMPROVEMENT
1,633,156
481,784
2,114,939
952,446
202,925
959,569
45%
004 - BUILDING IMPROVEMENT
10,670,929
61,893,458
72,564,387
16,199,365
56,344,397
20,625
0%
006 - FOOD SERVICE
1,468,526
1,378
1,469,904
423,051
205,360
841,492
57%
014 - ROTARY-INTERNAL SERVICES
35,660
19,547
55,207
16,660
-
38,547
70%
018 - PUBLIC SCHOOL SUPPORT
123,650
638
124,288
14,151
10,820
99,317
80%
019 - OTHER GRANT
3,255
-
3,255
-
2,020
1,235
38%
022 - DISTRICT AGENCY
205,749
3,074
208,823
76,110
19,525
113,189
54%
070 - CAPITAL PROJECTS
130,400
-
130,400
-
-
130,400
100%
200 - STUDENT MANAGED ACTIVITY
118,407
3,783
122,190
3,460
43,761
74,969
61%
300 - DISTRICT MANAGED STUDENT ACTIVITY
304,937
2,774
307,711
105,480
90,562
111,668
36%
401 - AUXILLIARY SERVICES
389,479
58,717
448,196
111,505
13,786
322,905
72%
451 - DATA COMMUNICATION FUND
12,600
-
12,600
-
-
12,600
100%
467 - STUDENT WELLNESS AND SUCCESS
285,208
-
285,208
30,848
1,757
252,603
89%
499 - MISCELLANEOUS STATE GRANT FUND
111,051
43,460
154,512
70,734
12,775
71,003
0%
507 - ESSER FUND
179,127
-
179,127
179,127
0%
510 - CORONA VIRUS RELIEF FUND
207,255
-
207,255
81,897
69,949
55,409
0%
516 - IDEA PART-B GRANT
954,918
6,723
961,641
219,284
30,600
711,757
74%
551 LIMITED ENGLISH PROFICIENCY
7,170
-
7,170
-
-
7,170
100%
572 - TITLE I
239,295
-
239,295
64,957
-
174,338
73%
587 - EARLY CHILDHOOD SPECIAL EDUCATION GRANT
25,625
6,092
31,716
11,259
-
20,457
64%
590 - TITLE II-A IMPROVING TEACHER QUALITY
84,069
80
84,149
10,036
978
73,135
87%
599 - MISCELLANEOUS FEDERAL GRANTS
25,234
-
25,234
708
550
23,977
95%
TOTAL ALL FUNDS
27,708,716
62,521,507
90,230,223
18,392,527
67,431,269
4,406,428
5%
Page 47

Page Intentionally Left Blank

Page 48

BIG WALNUT LOCAL SCHOOL DISTRICT

INVESTMENT PORTFOLIO October 31, 2020
Purchase 

Institution	Instrument Type	Cost Basis	Date

Yield 
Rate	Maturity Date

Days to 
Maturity

Est. Interest 
Remaining

INTERIM FUNDS ‐ General Operating Funds Fifth Third Securities, Inc. ‐ Investments

1) MB Financial Bank N.A.
2) BMW Bk North Amer Salt Lake 3) Connectone Bk Englewood
4) Wells Fargo Bank Natl Assn 5) Great North Bank
6) Sallie Mae Bank 7) Patriot Bank, NA
8) State Bk India New York 9) Citibank N.A.
10) Goldman Sachs Bk USA

Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit

$205,000.00 $205,000.00 $205,000.00 $210,000.00 $245,000.00 $245,000.00 $245,000.00 $245,000.00 $245,000.00 $245,000.00

11/27/2017 11/29/2017 11/29/2017 12/14/2018 8/31/2018 4/3/2019 8/24/2018 11/27/2019 11/4/2019 11/27/2019

2.00%	11/27/2020 2.05%	11/30/2020 2.00%	11/30/2020 3.10%	12/14/2020 2.80%           2/26/2021 2.50%              4/5/2021 2.80%           4/26/2021 1.85%	11/29/2021 1.89%           11/4/2022 1.80%	11/28/2022

27                $336.99 30            $2,130.03 30                $336.99 44            $1,087.97 118            $2,255.35 156            $3,087.67 177            $3,458.19 394            $6,854.64 734          $11,671.40 758          $11,115.60

Fifth Third Investment Total Subtotal	$2,295,000.00

RedTree Investment Group ‐ Investments

11) Kent City School District 12) Toyota Motor Credit 13) Natixis NY
14) Royal Bank of Canada 15) Toyota Motor Credit 16) City of Brecksville
17) Federal Home Ln Mtg 18) Federal Home Ln Mtg 19) Federal Farm Credit Bank 20) Federal Home Ln Mtg 21) Federal Natl Mtg Assoc
22) Bethel Local School District

Municipal Bond Commercial Paper Commercial Paper Commercial Paper Commercial Paper Municipal Bond
U.S. Gov't Agency Note U.S. Gov't Agency Note U.S. Gov't Agency Note U.S. Gov't Agency Note U.S. Gov't Agency Note Municipal Bond

$200,744.00 $249,212.50 $249,287.50 $249,385.83 $109,713.39 $252,400.00 $200,000.00 $200,000.00 $199,933.20 $200,000.00 $169,923.50 $217,154.25

6/25/2020           0.39% 6/8/2020           0.42% 6/8/2020           0.38% 6/8/2020           0.33% 7/29/2020           0.35% 6/3/2020           1.03% 6/3/2020           0.35% 6/15/2020           0.35% 6/25/2020           0.28% 6/16/2020           0.50% 7/23/2020           0.42% 7/28/2020           1.09%

12/1/2020 3/5/2021 3/9/2021 3/12/2021 4/23/2021 6/3/2021 6/3/2022 6/15/2022 6/22/2022 6/16/2023 7/20/2023 11/1/2023

31            $1,250.00 125                $787.50 129                $712.50 132                $614.17 174                $286.61 215            $4,000.00 580            $1,400.00 592            $1,400.00 599            $1,040.00 958            $3,000.00 992            $2,040.00 1096            $7,845.75

Government Debt ‐ Federal Agency Subtotal	$2,497,754.17

Cash Accounts

1) First Commonwealth Bank 2) First Commonwealth Bank 3) First Commonwealth Bank
4) Federated Govt Obligations Is 5) First American Obligations Fund 6) Star Ohio ‐ General

Cash Account Subtotal

Total Interim Funds

Checking ‐ SM Checking ‐ Pub. Invest Checking ‐ Sweep Money Market Money Market Money Market

$12,889.91 $3,246,663.37 $1,000,000.00 $1,227,258.26 $1,929.00 $13,933,794.63

$19,422,535.17

$24,215,289.34

10/31/2020	0.03% 10/31/2020	0.01% 10/31/2020	0.01% 10/31/2020	0.01% 10/31/2020	0.03% 10/31/2020	0.14%

11/1/2020 11/1/2020 11/1/2020 11/1/2020 11/1/2020 11/1/2020

1	$0.01 1	$0.89 1	$0.27 1	$0.34 1	$0.00 1                  $53.44

ACTIVE FUNDS ‐ General Operating Funds

1) First Commonwealth Bank	Checking ‐ General 2) First Commonwealth Bank	Checking ‐ Payroll

Total Active Funds

Total Active and Interim Funds ‐ General Operating

$24.82 $966,319.05

$966,343.87

$25,181,633.21

10/31/2020           0.00% 10/31/2020           0.00%

0.34%

11/1/2020 11/1/2020

1                    $0.00 1                    $0.00

69	$66,766.31

Page 49

BIG WALNUT LOCAL SCHOOL DISTRICT CONSTRUCTION - INVESTMENT PORTFOLIO October 31, 2020

Institution

December 2017 - Note/Bond Proceeds Commercial Paper
1) BNP Paribas

Money Markets

1)
First American Treasury Obligations Fund

Money Markets Subtotal

Instrument Type

Commercial Paper

Money Market

Cost Basis

$344,332.23

$1,819.74

$1,819.74

Purchase 

Date

7/29/2020

10/31/2020

Yield 	Maturity 

Rate	Date

0.26%	4/23/2021

0.03%	11/1/2020

Days to 

Maturity

174

1

Est. Earnings 

Remaining

$667.77

$0.00

Total December 2017 - Note/Bond Proceeds	$346,151.97

July 2018 - Bond Proceeds Federal Government Obligations
1) U.S. Treasury Note 2) U.S. Treasury Note
3) Federal Farm Credit Disc. Note

U.S. Treasury Note U.S. Treasury Note Discount Note

$1,987,500.00 $1,391,359.38 $1,491,635.40

12/19/2019 12/27/2019 3/17/2020

1.65%	2/28/2021 1.66%	2/28/2021 0.56%	3/17/2021

120	$23,750.00 120	$16,515.62 137              $8,364.60

Federal Government Obligations Subtotal	$4,870,494.78

Commercial Paper

4) Coco Cola Company 5) Toyota Motor Credit 6) BNP Paribas
7) Natixis NY 8) BNP Paribas
9) Royal Bank of Canada (RBC)

Commercial Paper Subtotal

First American Treasury 9) Obligations Fund

Subtotal

Total July 2018 - Bond Proceeds

May 2019 - Bond Proceeds Federal Government Obligations
1) U.S. Treasury Note 2) U.S. Treasury Note 3) U.S. Treasury Note
4) Federal Farm Credit Bank 5) Federal Farm Credit Bank 6) U.S. Treasury Note
7) U.S. Treasury Note
8) Federal Farm Credit Bank 9) Federal Farm Credit Bank
10) Federal Home Ln Mtg 11) Federal Farm Credit Bank 12) Federal Farm Credit Bank 13) Federal Home Ln Mtg 14) Federal Farm Credit Bank 15) Federal Home Ln Mtg

Commercial Paper Commercial Paper Commercial Paper Commercial Paper Commercial Paper Commercial Paper

Money Market

U.S. Treasury Note U.S. Treasury Note U.S. Treasury Note U.S. Agency Disc. Note U.S. Agency Note
U.S. Treasury Note U.S. Treasury Note U.S. Agency Note U.S. Agency Note U.S. Agency Note U.S. Agency Note U.S. Agency Note U.S. Agency Note U.S. Agency Note U.S. Agency Note

$1,975,550.00 $987,775.00 $997,840.00 $1,416,166.00 $499,100.00 $519,190.10

$6,395,621.10

$19,931.92

$19,931.92

$11,286,047.80

$4,234,726.56 $2,190,884.38 $4,001,821.47 $1,097,886.79 $999,710.00 $1,134,802.34 $5,408,812.50 $774,728.75 $1,499,425.50 $3,000,000.00 $618,822.00 $1,377,585.00 $2,000,000.00 $2,499,165.00 $900,000.00

2/13/2020 2/14/2020 7/15/2020 7/9/2020 8/20/2020 9/28/2020

10/31/2020

12/3/2019 1/28/2020 10/24/2019 6/2/2020 4/28/2020 11/26/2019 12/10/2019 6/29/2020 5/6/2020 5/14/2020 5/18/2020 5/21/2020 6/15/2020 6/25/2020 7/20/2020

1.65%	11/9/2020 1.65%       11/10/2020 0.32%	3/15/2021 0.36%           4/5/2021 0.24%	5/17/2021 0.21%	6/22/2021

0.03%	11/1/2020

1.69%	1/31/2021 1.56%	1/31/2021 1.65%	2/28/2021 0.19%           6/1/2021 0.27%	7/27/2021 1.66%	7/31/2021 1.68%	8/31/2021 0.25%       12/23/2021 0.27%           5/6/2022 0.35%	5/13/2022 0.26%	5/18/2022 0.25%	5/18/2022 0.35%	6/15/2022 0.28%	6/22/2022 0.32%       10/20/2022

9            $24,450.00 10            $12,225.00 135              $2,160.00 156              $3,834.00 198                 $900.00 234                 $809.90

1	$0.02

92            $44,492.19 92            $19,206.25 120            $50,847.28 213              $2,113.21 269              $2,790.00 273            $23,078.92 304         $112,612.50 418              $2,945.00 552              $8,074.50 559            $21,000.00 564              $3,162.00 564              $6,831.00 592            $14,000.00 599            $13,835.00 719              $6,300.00

Federal Government Obligations Subtotal	$31,738,370.29

Page 50

BIG WALNUT LOCAL SCHOOL DISTRICT CONSTRUCTION - INVESTMENT PORTFOLIO October 31, 2020

Institution	Instrument Type

May 2019 - Bond Proceeds (Continued) Municipal Bonds

Purchase 	Yield 
Cost Basis	Date	Rate

Maturity 
Date

Days to 
Maturity

Est. Earnings 
Remaining

16) City of Strongsville

17) City of Youngstown, OH 18) City of Youngstown, OH 19) City of Worthington, OH

Municipal Bonds Subtotal

Certificates of Deposit

20) First County Bank, CT 21) Opus Bank, CA
22) Cadence Bank NA, AL 23) CrsCom Bank, SC
24) Towne Bank, VA

25) Horatio State Bank, AR 26) OceanFirst Bank, NJ 27) Wex Bank, UT
28) 1st Financial Bank USA, SD 29) Bank of Hope, CA
30) Beal Bank, NV

31) Brookline Bank, MA

32) Nicolet National Bank, WI 33) Bank of Rhode Island, RI 34) AvidBank, CA

Certificate of Deposit Subtotal

Commercial Paper 35) MUFG Bank
36) Toyota Motor Credit 37) Natixis NY
38) BNP Paribas 39) Natixis NY 40) BNP Paribas
41) Toyota Motor Credit

Commercial Paper Subtotal

42)
First American Treasury Obligations Fund

Subtotal

Total May 2019 - Bond Proceeds

Municipal Bond Municipal Bond Municipal Bond Municipal Bond

Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit

Commercial Paper Commercial Paper Commercial Paper Commercial Paper Commercial Paper Commercial Paper Commercial Paper

Money Market

$752,971.50 $1,006,970.00 $502,835.00 $337,154.05

$2,599,930.55

$247,000.00 $247,000.00 $247,000.00 $247,000.00 $247,000.00 $249,000.00 $247,000.00 $245,852.40 $249,000.00 $249,000.00 $249,000.00 $249,000.00 $248,975.10 $248,962.65 $248,975.10

$3,719,765.25

$3,258,820.59 $987,775.00 $1,246,437.50 $997,840.00 $798,320.00 $499,100.00 $1,097,862.94

$8,886,156.03

$205,142.36

$205,142.36

$47,149,364.48

6/10/2020 7/8/2020 7/22/2020 9/17/2020

4/15/2020 4/17/2020 4/15/2020 4/15/2020 4/15/2020 4/20/2020 4/20/2020 5/6/2019 5/11/2020 4/15/2020 8/5/2020 5/8/2020 4/14/2020 5/8/2020 5/7/2020

2/11/2020 2/14/2020 6/12/2020 7/15/2020 8/7/2020 8/20/2020 10/13/2020

10/31/2020

0.92%	6/10/2021 0.30%             7/8/2021 0.43%	7/22/2021 0.23%	9/17/2021

1.10%	1/15/2021 1.15%	1/19/2021 1.10%	4/15/2021 1.10%	4/15/2021 1.10%	4/15/2021 1.05%	4/19/2021 1.15%	4/20/2021 2.48%           5/3/2021 0.35%	5/11/2021 1.20%	5/17/2021 0.20%	5/21/2021 0.70%           7/8/2021 1.16%	7/19/2021 0.71%           8/9/2021 0.71%	11/8/2021

1.69%	11/6/2020 1.65%       11/10/2020 0.38%           3/9/2021 0.32%	3/15/2021 0.28%           5/4/2021 0.24%	5/17/2021 0.26%           7/9/2021

0.04%	11/1/2020

222	$6,928.50 250	$3,030.00 264	$2,165.00 321                  $777.21

76              $2,047.05 80              $2,155.67 166              $2,717.00 166              $2,717.00 166              $2,717.00 170              $1,307.28 171              $2,832.72 184              $6,174.60 192                  $508.41 198              $1,494.00 202                  $290.50 250              $1,016.75 261              $1,456.68 282              $1,054.10 373              $1,041.65

6            $41,179.41 10            $12,225.00 129              $3,562.50 135              $2,160.00 185              $1,680.00 198                  $900.00 251              $2,137.06

1	$0.22

Grand Total Construction Proceeds	$58,781,564.25	0.97%	232	$518,339.36

Page 51

BIG WALNUT LOCAL SCHOOL DISTRICT INVESTMENT EARNINGS REVENUE October 31, 2020

Fund

General Fund (001)

Building Project Fund (004-9017)

Food Service Fund (006)

Sunbury Meadows CDA (022-9200)

Auxillary Services Fund (401)

Total All Funds

Month to Date

$13,156.81

($1,748.15)

$0.00

$0.37

$234.71

$11,643.74

Year to Date

$50,004.81

$272,372.78

$16.81

$19.52

$391.14

$322,805.06

Page 52

Thank you for your review of the October 2020 Big Walnut Local School District Financial Report.

Big Walnut Local School District 110 Tippett Court Sunbury, OH 43074