Big Walnut Local School District

Monthly Financial Report

for the month ended June 30, 2021

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	48 Expenditures – All Funds (excluding General Fund)

Investments - All Funds	49 - 52

Page Intentionally Left Blank

EST. GENERAL FUND REVENUE FY21 $44,599,152

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

State Grants-in-Aid 14.81%

Income Tax 17.85%

Property Tax Allocation 6.44%

Other Revenues 3.35%

Other Financing Sources 0.19%

State Grants-in-Aid 16.88%

Property Tax Allocation 10.39%

Other Revenues 3.23%

Other Financing Sources 0.28%

Tang. Personal Tax (PUPP) 9.96%

Property Tax (Real Estate) 47.41%

Income Tax 19.75%

Tang. Personal Tax (PUPP) 0.13%

Property Tax (Real Estate) 49.35%

EST. GENERAL FUND EXPENDITURES FY21 $45,494,560

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

Purchased Services 13.67%

Supplies and Materials 2.42%

Capital Outlay 0.02%

Other Exp. Objects 1.37%

Purchased Services 13.34%

Supplies and Materials 2.33%

Capital Outlay 0.13%

Other Exp. Objects 1.80%

Emp. Retire/Ins. Benefits 26.84%

Other Financing Uses 0.22%

Emp. Retire/Ins. Benefits 24.41%

Other Financing Uses 1.54%

Personal Services 55.46%

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 2021	FY 2011 Enrollment	4,111                                 2,994
as of 5/26/2021

% Change

37.31%

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.

$21,144,161 4,441,538 7,959,783 6,511,784 94,559 2,870,291 1,494,136 44,516,252

$0 82,900 82,900

$44,599,152

$25,230,318 12,210,482 6,217,453 1,101,464 10,600 624,243 45,394,560

$100,000 0 0
$100,000

$45,494,560

($895,408)

$11,167,332

$10,271,924

$372,025

$9,899,899

FY 21 ACTUAL

$20,952,954 4,471,439 8,188,767 6,924,018 199,565 2,886,085 1,574,518 45,197,345

$0 344,835 344,835

$45,542,180

$24,622,936 11,676,260 5,665,718 914,665 7,015 568,391 43,454,985

$0 278,000 0 $278,000

$43,732,985

$1,809,196

$11,167,332

$12,976,528

$806,558

$12,169,969

VARIANCE

($191,207) 29,901
228,984 412,234 105,006 15,794 80,382 681,093

$0 261,935 261,935

$943,028

($607,382) (534,222) (551,735) (186,799) (3,585) (55,852) (1,939,575)

($100,000) 278,000
0 $178,000

($1,761,575)

$2,704,604

$0

$2,704,604

($434,533)

$2,270,070

PERCENTAGE

-0.9% 0.7% 2.9% 6.3% 111.0% 0.6% 5.4% 1.5%

0.0% 316.0% 316.0%

2.1%

-2.4% -4.4% -8.9% -17.0% -33.8% -8.9% -4.3%

-100.0% 0.0% 0.0% 178.0%

-3.9%

-302.1%

0.0%

26.3%

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

June 30, 2021

Actual Cash Balance

Estimated Cash Balance

$12,976,528

$10,271,924

Variance From Estimate	OVER

Percent Variance From Estimate	OVER

$2,704,604

26.33%

Previous Year Cash Balance	$11,167,332

COMMENTS: Our cash balances is above what we would have anticipated at the end of June and the fiscal year. Total revenues continue to provide a positive variance as a whole, which was helped by a couple of Worker's Compensation dividend/rebate payments, the Governor releasing back to our District a portion of the prior year budget reductions, higher than anticipated catastrophic cost reimbursements, and our fiscal year income tax receipts coming in better than was expected. We have continued to maintain a favorable variance in overall expenditures, which has been helped partially by using federal stimulus funds to offset general fund expenditures due to state funding cuts from the pandemic. Both revenue and expenditures variances have helped our actual cash balance. Further details 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

$47,500,000 $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

June 30, 2021

MONTH	YEAR-TO-DATE

Actual Receipts

Estimated Receipts

$791,143

$624,596

$45,542,180

$44,599,152

Variance From Estimate	OVER

Variance From Estimate	OVER

$166,547	OVER

26.66%	OVER

$943,028

2.11%

Actual Prior Year	$683,761	$42,447,071

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$44,599,152

102.11%

Percent Of Budget Year Completed	12 Months	100.00%

COMMENTS: We end the fiscal year with a positive variance. Total revenue has been helped by a couple of Worker's Compensation dividend/rebate payments, the Governor releasing back to our District a portion of the prior year budget reductions, higher than anticipated catastrophic cost reimbursements, and our fiscal year income tax receipts coming in better than was expected. With these positive developments throughout the year, we ended with revenues higher than originally expected.

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

$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 GENERAL PROPERTY TAX (REAL ESTATE)

$0

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)

June 30, 2021

MONTH	YEAR-TO-DATE

Actual Real Estate Tax Receipts

Estimated Real Estate Tax Receipts

$0	$20,952,954

$0	$21,144,161

Variance From Estimate

Variance From Estimate

$0	UNDER

0.00%	UNDER

($191,207)

-0.90%

Actual Prior Year	$0	$19,459,483

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$21,144,161

99.10%

Percent Of Budget Year Completed	12 months	100.00%

COMMENTS: We ended the fiscal year with a negative variance but are substantially on target with annual estimates. Our final settlement was under anticipated amounts, but the positive variance in public utility personal property helps to offset this shortfall. Some of this variance may, also, be accounted for in delinquencies, which will be received in future settlements.

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)

June 30, 2021

MONTH	YEAR-TO-DATE

Actual PUPP Tax Receipts

Estimated PUPP Tax Receipts

$0	$4,471,439

$0	$4,441,538

Variance From Estimate

Variance From Estimate

$0	OVER

0.00%	OVER

$29,901

0.67%

Actual Prior Year	$0	$4,492,567

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$4,441,538

100.67%

Percent Of Budget Year Completed	12 months	100.00%

COMMENTS: With our final settlement of property taxes, we are substantially on target with annual estimates, and we ended the fiscal year with a positive variance in our public utility personal property (PUPP) tax revenues.

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

June 30, 2021

MONTH	YEAR-TO-DATE

Actual State Receipts

Estimated State Receipts

$0	$8,188,767

$0	$7,959,783

Variance From Estimate

Variance From Estimate

$0	OVER

0.00%	OVER

$228,984

2.88%

Actual Prior Year	$0	$8,208,628

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$7,959,783

102.88%

Percent Of Budget Year Completed	12 months	100.00%

COMMENTS: Our income tax receipts have been one of the more challenging revenues sources to know how they would come in compared to our historical trend due to the economic effects of the pandemic, a three-month filing and payment extension of 2019 tax returns, and the most recent month extension for 2020 tax returns. While these revenues are approximated 0.24% less than last year, we are fortunate that this is better than the decrease we had expected. We are pleased to be able to end the fiscal year with a positive variance in this revenue category.

Page 13

COMPARISON OF TOTAL MONTHLY
STATE GRANTS-IN-AID (UNRESTRICTED & RESTRICTED) $750,000

$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)

June 30, 2021

MONTH	YEAR-TO-DATE

Actual State Receipts

Estimated State Receipts

$746,733

$599,354

$7,123,583

$6,606,343

Variance From Estimate	OVER

Variance From Estimate	OVER

$147,379	OVER

24.59%	OVER

$517,240

7.83%

Actual Prior Year	$330,929	$6,681,851

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$6,606,343

107.83%

Percent Of Budget Year Completed	12 months	100.00%

COMMENTS: We ended the year with a favorable variance in state grants-in-aid due to the several factors. While we still had a cut in our anticipated basic state funding due to the pandemic, the returning of a portion ($307,452) of the revenue cuts in May 2020 this fiscal year has helped this revenue area significantly. In additional, our second payment of State casino money rebounded to approximately pre-pandemic amounts, and we were able to submit more in catastrophic cost applications than anticipated for a higher reimbursement. These factors combined have allowed us to have a favorable variance at the end of our fiscal year.

Page 15

$1,500,000 $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

$3,000,000 $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

June 30, 2021

MONTH	YEAR-TO-DATE

Actual Tax Allocation Receipts

Estimated Tax Allocation Receipts

$0	$2,886,085

$0	$2,870,291

Variance From Estimate

Variance From Estimate

$0	OVER

0.00%	OVER

$15,794

0.55%

Actual Prior Year	$0	$2,690,631

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$2,870,291

100.55%

Percent Of Budget Year Completed	12 months	100.00%

COMMENTS: We were on target with annual estimates in the state property tax allocation area of our revenues and ended the fiscal year with a positive variance.

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

June 30, 2021

MONTH	YEAR-TO-DATE

Actual Other Receipts

Estimated Other Receipts

$44,409

$25,242

$1,919,353

$1,577,036

Variance From Estimate	OVER

Variance From Estimate	OVER

$19,167	OVER

75.93%	OVER

$342,317

21.71%

Actual Prior Year	$22,538	$1,985,361

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$1,577,036

121.71%

Percent Of Budget Year Completed	12 months	100.00%

COMMENTS:	We ended the fiscal year with a positive variance in this revenue area. As we have shared throughout the year, this is predominately due to two, one-time BWC rebate/dividend payments for an approximate gross amount of $331,000.

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

June 30, 2021

MONTH	YEAR-TO-DATE

Actual Expenditures

Estimated Expenditures

$3,973,794

$4,418,193

$43,732,985

$45,494,560

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($444,399)	UNDER

-10.06%	UNDER

($1,761,575)

-3.87%

Actual Prior Year	$3,607,687	$43,082,468

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$45,494,560

96.13%

Percent Of Budget Year Completed	12 months	100.00%

COMMENTS: We ended the fiscal year with a favorable variance. We trended under in all budget areas due to vendor credits, general fund costs charged to stimulus funds, cautious spending, and payment timing. This was a year we entered with much uncertainty and are fortunate to end in a positive way.

Page 21

$2,400,000 $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

$24,500,000 $22,750,000 $21,000,000 $19,250,000 $17,500,000 $15,750,000 $14,000,000 $12,250,000 $10,500,000 $8,750,000 $7,000,000 $5,250,000 $3,500,000
$1,750,000

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)

June 30, 2021

MONTH	YEAR-TO-DATE

Actual Wage Expenditures

Estimated Wage Expenditures

$2,161,221

$2,382,257

$24,622,936

$25,230,318

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($221,036)	UNDER

-9.28%	UNDER

($607,382)

-2.41%

Actual Prior Year	$2,121,078	$23,828,519

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$25,230,318

97.59%

Percent Of Budget Year Completed	12 months	100.00%

COMMENTS: We ended the fiscal year with a positive variance. This favorable difference from anticipated costs is due to not filling some positions that we had originally thought we may need for the school year and being able to offset some general fund payroll expenditures with federal stimulus funds due to COVID-19 impacts.

Page 23

$1,600,000 $1,500,000 $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

June 30, 2021

MONTH	YEAR-TO-DATE

Actual Fringe Benefit Expenditures

Estimated Fringe Benefit Expenditures

$952,387

$1,080,973

$11,676,260

$12,210,482

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($128,586)	UNDER

-11.90%	UNDER

($534,222)

-4.38%

Actual Prior Year	$945,787	$12,083,661

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$12,210,482

95.62%

Percent Of Budget Year Completed	12 months	100.00%

COMMENTS: We ended the fiscal year with a favorable variance in our benefits line. This can be attributed to several factors. The District received a COVID-19 credit in July 2020 from United Healthcare of which $60,674 was the allocated impact to the District. Further leading to the favorable variance are wage-related benefits, such as retirement, Medicare, and worker's compensation, that have been slightly lower due to personal services line being under estimates. A final factor is savings related to premium costs from switching insurance plan designs from a PPO to a HSA for all employees starting January 1, 2021. These noted reasons are lending to the overall favorable variance for the fiscal year.

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

June 30, 2021

MONTH	YEAR-TO-DATE

Actual Service Expenditures

Estimated Service Expenditures

$538,668

$697,457

$5,665,718

$6,217,453

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($158,789)	UNDER

-22.77%	UNDER

($551,735)

-8.87%

Actual Prior Year	$419,981	$5,530,294

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$6,217,453

91.13%

Percent Of Budget Year Completed	12 months	100.00%

COMMENTS: We ended the fiscal year with a favorable variance in our purchased services expenditure line. As we finished the fiscal year our costs for education provided by external entities, such as college credit plus, open enrollment deductions, and external placed students with special needs, was lower than we had anticipated. In addition our costs for other professional services, such as tutors, substitutes, legal, and consultants, was lower than originally budgeted. While there may be some timing difference in payments that will still need paid in the next fiscal year, the favorable variance in these areas have allowed this expenditure line to end positively for the current fiscal year.

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

June 30, 2021

MONTH	YEAR-TO-DATE

Actual Material Expenditures

Estimated Material Expenditures

$40,193

$143,670

$914,665

$1,101,464

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($103,477)	UNDER

-72.02%	UNDER

($186,799)

-16.96%

Actual Prior Year	$18,606	$980,710

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$1,101,464

83.04%

Percent Of Budget Year Completed	12 months	100.00%

COMMENTS: We ended the fiscal year with a positive variance in this expenditure area. While supplies and materials can fluctuate due to timing of when invoices are received each year and when payment is required, we believe there were some COVID-19 related factors. These factors includes less supplies being needed in the current year due to reserves left over from the prior year when students were out of the buildings for the fourth quarter, fewer activities like field trips this school year, and being able to utilize federal dollars for additional cleaning supplies that had been budgeted for. In addition, we have been seeing slightly lower costs the last couple of years in our maintenance and transportation supplies, which may be attributed to us being able to replace some of our older buses and replace some older mechanical systems. By replacing the older equipment, maintenance costs will naturally be lower for a period of time with the new equipment.

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

June 30, 2021

MONTH	YEAR-TO-DATE

Actual Equipment Expenditures	$0

Estimated Equipment Expenditures	$3,100

$7,015

$10,600

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($3,100)	UNDER

-100.00%	UNDER

($3,585)

-33.82%

Actual Prior Year	$0	$580

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$10,600

66.18%

Percent Of Budget Year Completed	12 months	100.00%

COMMENTS: We ended the fiscal year with a favorable variance but were in line with our annual estimates.

Page 31

$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 EXPENDITURE OBJECTS & 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

COMPARISON OF TOTAL YEAR-TO-DATE
OTHER EXPENDITURE OBJECTS & OTHER FINANCING USES $900,000

$825,000

$750,000

$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

Page 32

COMPARISON OF OTHER EXPENDITURE OBJECTS & OTHER FINANCING USES

June 30, 2021

MONTH	YEAR-TO-DATE

Actual Other Expenditures

Estimated Other Expenditures

$281,325

$110,736

$846,391

$724,243

Variance From Estimate	OVER

Variance From Estimate	OVER

$170,589	OVER

154.05%	OVER

$122,148

16.87%

Actual Prior Year	$102,235	$658,704

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$724,243

116.87%

Percent Of Budget Year Completed	12 months	100.00%

COMMENTS: We ended the fiscal year over estimates in the expenditure area. The primary reason for this was that we needed to provide an advance to our food service fund to cover negative balances while we wait for federal food reimbursement payments that will be received in July 2021. While this did cause this area to unfavorably for this fiscal year, this is only a temporary loan to the food service fund, which will be returned next fiscal year when the anticipated funds are received.

Page 33

RECEIPTS, EXPENDITURES, AND FUND BALANCES REPORT

AND

MONTHLY SUMMARY CHECK REGISTER

Page 34

JUNE 2021 - 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
$791,142.63
$45,542,180.46
$3,973,794.38
$43,732,984.78
$13,412,580.60
$806,558.34
$12,606,022.26
002
BOND RETIREMENT
7,513,012.92
0.00
22,303,954.75
0.00
24,158,588.19
5,658,379.48
0.00
5,658,379.48
003
PERMANENT IMPROVEMENT
1,072,676.04
7,811.53
1,696,247.07
11,165.09
1,476,700.71
1,292,222.40
572,290.49
719,931.91
004
BUILDING
74,686,630.34
6,905.03
805,180.51
3,169,574.10
48,434,427.26
27,057,383.59
24,667,734.35
2,389,649.24
006
FOOD SERVICE
47,510.19
283,625.04
1,512,983.95
84,331.71
1,557,828.15
2,665.99
500.00
2,165.99
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
11.06
22,704.77
0.00
19,592.00
28,876.30
19,258.00
9,618.30
018
PUBLIC SCHOOL SUPPORT
99,215.17
716.80
58,880.76
5,101.49
46,106.43
111,989.50
10,037.15
101,952.35
019
OTHER GRANT
7,655.22
0.00
(98.97)
0.00
184.81
7,371.44
0.00
7,371.44
022
DISTRICT AGENCY
121,083.35
2,249.89
217,375.52
95.10
264,288.83
74,170.04
13,170.40
60,999.64
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
(353.47)
2,163.63
0.00
19,453.11
113,119.03
0.00
113,119.03
200
STUDENT MANAGED ACTIVITY
133,197.05
5,200.61
65,544.21
4,004.24
51,208.27
147,532.99
4,213.50
143,319.49
300
DISTRICT MANAGED ACTIVITY
40,094.66
851.14
259,234.62
5,934.31
216,012.17
83,317.11
4,377.80
78,939.31
401
AUXILIARY SERVICES
169,063.26
19.70
275,168.36
12,258.79
355,150.75
89,080.87
78,548.89
10,531.98
451
DATA COMMUNICATION FUND
0.00
0.00
12,600.00
0.00
12,600.00
0.00
0.00
0.00
467
STUDENT WELLNESS AND SUCCESS FUND
79,718.87
0.00
202,333.87
11,368.44
137,857.65
144,195.09
149.63
144,045.46
499
MISCELLANEOUS STATE GRANT FUND
19,658.05
11,772.68
133,433.32
8,840.92
145,568.08
7,523.29
5,511.06
2,012.23
507
ELEMENTARY AND SECONDARY SCHOOL
EMERGENCY RELIEF FUND
0.00
34,853.58
80,066.94
102,469.06
179,126.90
(99,059.96)
0.00
(99,059.96)
510
CORONA VIRUS RELIEF FUND
0.00
457.90
204,679.71
2,575.39
207,255.10
(2,575.39)
0.00
(2,575.39)
516
IDEA PART B GRANTS
(54,474.26)
57,980.29
701,950.26
70,826.65
693,795.46
(46,319.46)
10,695.15
(57,014.61)
551
LIMITED ENGLISH PROFICIENCY
0.00
0.00
7,170.41
0.00
7,170.41
0.00
0.00
0.00
572
TITLE I DISADVANTAGED CHILDREN
(20,098.49)
20,356.10
221,932.91
14,524.59
216,359.01
(14,524.59)
4,223.08
(18,747.67)
587
IDEA PRESCHOOL-HANDICAPPED
0.00
1,424.70
31,199.81
308.92
31,508.81
(309.00)
217.57
(526.57)
590
IMPROVING TEACHER QUALITY
(87.90)
0.00
12,997.45
1,870.92
14,780.47
(1,870.92)
0.00
(1,870.92)
599
MISCELLANEOUS FED. GRANT FUND
(1,319.47)
4,928.40
8,213.09
(125.22)
7,144.06
(250.44)
0.00
(250.44)
$95,678,004.34
$1,229,953.61
$74,378,097.41
$7,478,918.88
$121,985,691.41
$48,070,410.34
$26,197,485.41
$21,872,924.93
Grand Total
Page 35

Reporting Period: June 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
0 Check
8001 Music In Motion
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA

0 Check
795799 Riverside
Assessments, LLC
DBA: Riverside
Insights
6/9/2021
$ 0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
5572 OMEA
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
793435 Houghton Mifflin
Harcourt
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
795709 Classroom
Products LLC
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
- NGL
791406 Cengage Learning 6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
793024 McGraw-Hill
Education, Inc.
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
794733 Lego Education
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
3036 NASCO
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
795079 Amplified IT LLC
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
991572 Guitar Center
Stores, Inc DBA:
Musician's Friend
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
711889 Toledo Physical
Education
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
3303 DRAMATIC
PUBLISHING CO
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
70203 Music & Arts
Center
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
792733 Larry Sargent
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
794132 K12 Book Services 6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
1503 Hyper Sounds
Entertainment
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
791110 Rose Pest
Solutions
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
795807 DeLoss, Lindsey
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
795298 Big Walnut
Apparel
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
177 Scholastic
Magazines
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
#34063345
8898 Office Depot Dept 6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
794554 Teachers Pay
Teachers
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
COMPANY
5831 STERLING PAPER 6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
Page 36

Reporting Period: June 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
Inc.
BLE

BLE
0 Check
5830 Lakeshore
Learning
Materials
6/9/2021
$ 0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
4290 School Specialty,
Inc.
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
3075 Curriculum
Associates LLC
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
226 Baudville, Inc.
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
795140 Division 7 Roofing 6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
1 Big Walnut High
School
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
991482 Savvas Learning
Company, LLC
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
LLC
7852 Really Good Stuff, 6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
795704 Bair, Layne
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
790326 Friends Office
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
991541 Snyder, Angela
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
791471 ACT, Inc.
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
7354 ORIENTAL
TRADING CO.,
INC.
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
Company LLC
991227 The C.D. Whitfield 6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
795484 Dupler
Environmental
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
4290 School Specialty,
Inc.
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
721 Craig, Georgia
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
5237 ESC of Central
Ohio
6/14/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
3036 NASCO
6/16/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
991556 Literacy
Resources, LLC
dba: Heggerty
Phonemic
Awareness
6/17/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
793894 United Dairy, Inc.
6/17/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
793730 Tierney Brothers,
6/17/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
Page 37

Reporting Period: June 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
Books
BLE

0 Check
Services
792468 Healthcare Billing 6/17/2021
$ 0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
- NGL
791406 Cengage Learning 6/17/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
817 Carter Lumber Co. 6/17/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
Rental
792938 Voss Bros. Sales & 6/17/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
1046 KE-WA-PA SALES
& SERVICE
6/17/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
795283 PaySchools
6/17/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
795815 Classic Solutions,
Inc.
6/17/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
1 Big Walnut High
School
6/17/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
School
2 Big Walnut Middle 6/17/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124768 Check
991637 Foote, Helena
6/9/2021
72.57
OUTSTANDING
REFUND
124769 Check
991636 Erick, Jennifer
6/9/2021
62.07
OUTSTANDING
REFUND
124770 Check
991640 Evans, Jennifer
6/9/2021
27.57
OUTSTANDING
REFUND
124771 Check
991639 Taylor, Lainie
6/9/2021
16.60
OUTSTANDING
REFUND
124772 Check
991634 Summers, Stacey
6/9/2021
196.32
OUTSTANDING
REFUND
124773 Check
795020 Tamburino, Toni
6/9/2021
22.75
OUTSTANDING
REFUND
124774 Check
991638 Jennings, Tracy
6/9/2021
10.73
OUTSTANDING
REFUND
124775 Check
991635 Schiefer, Valerie
6/9/2021
4.25
OUTSTANDING
REFUND
124776 Check
School
2 Big Walnut Middle 6/10/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124777 Check
3 Harrison Street
Elementary
6/10/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124778 Check
737 School Health
Corporation
6/10/2021
368.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124779 Check
1064 Multi Ventures
Limited
6/10/2021
23,535.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124780 Check
1115 Del-Co Water Co.
6/10/2021
3,545.84
OUTSTANDING
ACCOUNTS_PAYA
BLE
124781 Check
1536 Transportation
Accessories Co
6/10/2021
638.85
OUTSTANDING
ACCOUNTS_PAYA
BLE
124782 Check
1557 TruckPro, LLC
6/10/2021
423.88
OUTSTANDING
ACCOUNTS_PAYA
BLE
124783 Check
2504 American Electric 6/10/2021
35,825.37
OUTSTANDING
ACCOUNTS_PAYA
BLE
124784 Check
3036 NASCO
6/10/2021
593.23
OUTSTANDING
ACCOUNTS_PAYA
BLE
124785 Check
3137 Tristar
Transportation Co
6/10/2021
7,206.74
OUTSTANDING
ACCOUNTS_PAYA
BLE
124786 Check
5171 Perma-Bound
6/10/2021
486.74
OUTSTANDING
ACCOUNTS_PAYA
Page 38

Reporting Period: June 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
124810 Check
792556 Consolidated
6/10/2021
12,170.00
OUTSTANDING
ACCOUNTS_PAYA

124787 Check
5183 Apple Computer,
Inc.
6/10/2021
$ 395.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124788 Check
5237 ESC of Central
Ohio
6/10/2021
30,909.69
OUTSTANDING
ACCOUNTS_PAYA
BLE
124789 Check
5887 Ohio Petroleum
UST Release
6/10/2021
550.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124790 Check
6330 T-Mobile USA Inc
6/10/2021
546.66
OUTSTANDING
ACCOUNTS_PAYA
BLE
124791 Check
6335 Verizon Wireless
6/10/2021
380.44
OUTSTANDING
ACCOUNTS_PAYA
BLE
124792 Check
6438 Ohio Ethics
Commission
6/10/2021
60.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124793 Check
6457 Delaware County
Sheriff's Offc
6/10/2021
4,971.58
OUTSTANDING
ACCOUNTS_PAYA
BLE
124794 Check
8551 Professional
Binding Products
6/10/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124795 Check
9111 Pyrinex, Inc.
6/10/2021
249,649.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124796 Check
70182 WORTHINGTON
DIRECT
6/10/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124797 Check
75214 Pizza Hut
6/10/2021
875.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124798 Check
721014 Psychological
Corp/Pearson
6/10/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124799 Check
789852 Delaware County
Treasurer
6/10/2021
794.89
OUTSTANDING
ACCOUNTS_PAYA
BLE
124800 Check
790360 Kuhn, Charlene
6/10/2021
15.12
OUTSTANDING
ACCOUNTS_PAYA
BLE
124801 Check
790883 Pearson
Assessment
6/10/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124802 Check
791495 Professional
Speech Services
6/10/2021
37,110.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124803 Check
791599 Jostens, Inc.
6/10/2021
3,079.22
OUTSTANDING
ACCOUNTS_PAYA
BLE
124804 Check
791677 Lasting
Impressions Event
& Party Rentals,
Inc.
6/10/2021
1,036.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124805 Check
791693 Ohio BCI & I
6/10/2021
536.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124806 Check
792107 Great America
Leasing Corp
6/10/2021
1,150.85
OUTSTANDING
ACCOUNTS_PAYA
BLE
124807 Check
792275 FRANK, ALAN
6/10/2021
98.56
OUTSTANDING
ACCOUNTS_PAYA
BLE
124808 Check
Services
792468 Healthcare Billing 6/10/2021
331.90
OUTSTANDING
ACCOUNTS_PAYA
BLE
124809 Check
792477 Breckenridge
Kitchen
Equipment
6/10/2021
322.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
Page 39

Reporting Period: June 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
124834 Check
795869 Buehler, Makayla
6/10/2021
100.00
OUTSTANDING
ACCOUNTS_PAYA

Electric Coop Inc
BLE
124811 Check
792640 Beem's BP
Distributing, Inc.
6/10/2021
$ 21,578.89
OUTSTANDING
ACCOUNTS_PAYA
BLE
124812 Check
792733 Larry Sargent
6/10/2021
1,453.14
OUTSTANDING
ACCOUNTS_PAYA
BLE
124813 Check
Rental
792938 Voss Bros. Sales & 6/10/2021
561.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124814 Check
793396 Crisis Prevention
Institute,
6/10/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124815 Check
793465 Unifirst
Corporation
6/10/2021
49.12
OUTSTANDING
ACCOUNTS_PAYA
BLE
124816 Check
793738 Washington Auto
Parts Inc.
6/10/2021
106.07
OUTSTANDING
ACCOUNTS_PAYA
BLE
124817 Check
794068 Roger E. Howard
6/10/2021
1,711.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124818 Check
High School
794347 Olentangy Orange 6/10/2021
240.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124819 Check
794374 Boehm, Dawn
6/10/2021
36.40
OUTSTANDING
ACCOUNTS_PAYA
BLE
124820 Check
794556 Boundless
Behavioral
HealthInc
6/10/2021
5,240.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124821 Check
794633 Spak, Rachel S.
6/10/2021
100.00
VOID
6/14/2021
ACCOUNTS_PAYA
BLE
124822 Check
794762 Ruling Our
Experiences
6/10/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124823 Check
794805 Triad Architects,
Ltd.
6/10/2021
15,129.28
OUTSTANDING
ACCOUNTS_PAYA
BLE
124824 Check
794805 Triad Architects,
Ltd.
6/10/2021
4,377.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124825 Check
794854 AhelioTech
Services, LTD
6/10/2021
270.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124826 Check
795122 The Buckeye
Ranch, Inc.
6/10/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124827 Check
795181 Time
Warner/Spectrum
Enterpris
6/10/2021
568.28
OUTSTANDING
ACCOUNTS_PAYA
BLE
124828 Check
795283 PaySchools
6/10/2021
189.60
OUTSTANDING
ACCOUNTS_PAYA
BLE
124829 Check
795298 Big Walnut
Apparel
6/10/2021
1,970.56
OUTSTANDING
ACCOUNTS_PAYA
BLE
124830 Check
795332 Wimbish, Thomas
6/10/2021
32.03
VOID
6/21/2021
ACCOUNTS_PAYA
BLE
124831 Check
795449 J & J Enterprises-
Westerville
6/10/2021
47.94
OUTSTANDING
ACCOUNTS_PAYA
BLE
124832 Check
Services
795548 Reach Educational 6/10/2021
2,940.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124833 Check
795561 Responsive
Learning, LP
6/10/2021
594.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
Page 40

Reporting Period: June 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
Robin
BLE

BLE
124835 Check
991525 Panorama
Education, Inc.
6/10/2021
$ 0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124836 Check
991536 State Industrial
Products
Corporation
6/10/2021
160.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124837 Check
991576 Buckeye Military
Moms - Chapter 9
6/10/2021
157.85
OUTSTANDING
ACCOUNTS_PAYA
BLE
124838 Check
991582 Crawford, Lauren
6/10/2021
44.91
OUTSTANDING
ACCOUNTS_PAYA
BLE
124839 Check
792149 Neely, Tim and
Libby
6/15/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124840 Check
794489 McGraw, Angela
6/15/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124841 Check
794880 Hames, Ryan &
Kristi
6/15/2021
500.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124842 Check
794923 Watson, Daryl &
Kimberly
6/15/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124843 Check
795208 Mahle, Andy
6/15/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124844 Check
795272 Mahle, John & Jill
6/15/2021
500.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124845 Check
795273 Pallone, Noah &
Mindi
6/15/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124846 Check
795416 Ashley, Justin
6/15/2021
500.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124847 Check
795423 Henderson, Tonya 6/15/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124848 Check
795425 Lang, Kim & Tye
6/15/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124849 Check
795428 Custer, Stephanie 6/15/2021
1,000.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124850 Check
795429 Lanker, Stacey &
Jon
6/15/2021
500.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124851 Check
795431 Place, Zachary &
Rebecca
6/15/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124852 Check
795633 Fry, Mike &
Margaret
6/15/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124853 Check
795634 Hausman, Mayme 6/15/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124854 Check
795635 Brentlinger, Laura 6/15/2021
500.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124855 Check
& Dan
795639 Pusecker, Jennifer 6/15/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124856 Check
795641 Jones, Nicholas &
Sarah
6/15/2021
1,000.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124857 Check
795642 Bondurant, David
& Mary
6/15/2021
750.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124858 Check
795643 Winters, Steve &
6/15/2021
500.00
OUTSTANDING
ACCOUNTS_PAYA
Page 41

Reporting Period: June 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
124884 Check
1557 TruckPro, LLC
6/17/2021
38.38
OUTSTANDING
ACCOUNTS_PAYA

124859 Check
795644 Burns, Robert &
Jennifer
6/15/2021
$ 750.00
VOID
6/16/2021
ACCOUNTS_PAYA
BLE
124860 Check
795793 Shaffer, Matt
6/15/2021
500.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124861 Check
991446 Gee, Peggy &
Talbot
6/15/2021
750.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124862 Check
991447 Johnson, Robin &
Adam
6/15/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124863 Check
991448 McDaniel, Matt &
Katie
6/15/2021
500.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124864 Check
991449 Tydings, Brent &
Jen Tydings
6/15/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124865 Check
991450 Verne, Beth &
Mike
6/15/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124866 Check
991452 Schiefer, Holly &
Chris
6/15/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124867 Check
991453 Young, Brian &
Shari
6/15/2021
500.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124868 Check
991454 Homkes, Mark &
April
6/15/2021
750.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124869 Check
991645 Albert, Mike and
Terry
6/15/2021
500.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124870 Check
991647 Hegenderfer,
Adam and Chrissie
6/15/2021
750.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124871 Check
991648 Hoffman, Jay and
Colleen
6/15/2021
750.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124872 Check
991649 Porath, Cynthia
6/15/2021
500.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124873 Check
991650 Rakocy, Joel and
Teresa
6/15/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124874 Check
991651 Thai Khanh &
Misty Arnold
6/15/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124875 Check
795644 Burns, Robert &
Jennifer
6/16/2021
500.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124876 Check
795430 Mitchell, Marcus
& Joy
6/16/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124877 Check
795555 Gilbane Building
Company
6/16/2021
2,830,007.73
OUTSTANDING
ACCOUNTS_PAYA
BLE
124878 Check
991652 Stone, Sherry
6/16/2021
10.45
OUTSTANDING
REFUND
124879 Check
991653 Fowler, Yvonne
6/16/2021
43.75
OUTSTANDING
REFUND
124880 Check
171 Scholastic
Teacher
Resources
6/17/2021
3.71
OUTSTANDING
ACCOUNTS_PAYA
BLE
124881 Check
626 Sturtevant, Penny 6/17/2021
60.48
OUTSTANDING
ACCOUNTS_PAYA
BLE
124882 Check
1046 KE-WA-PA SALES
& SERVICE
6/17/2021
8,310.89
OUTSTANDING
ACCOUNTS_PAYA
BLE
124883 Check
1064 Multi Ventures
Limited
6/17/2021
667.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
Page 42

Reporting Period: June 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
Company
BLE

BLE
124885 Check
2502 VILLAGE OF
SUNBURY
6/17/2021
$ 3,893.87
OUTSTANDING
ACCOUNTS_PAYA
BLE
124886 Check
5237 ESC of Central
Ohio
6/17/2021
35,852.28
OUTSTANDING
ACCOUNTS_PAYA
BLE
124887 Check
5264 Ohio Department
Of Commerce
6/17/2021
334.25
OUTSTANDING
ACCOUNTS_PAYA
BLE
124888 Check
&
6471 Cardinal Bus Sales 6/17/2021
29.28
OUTSTANDING
ACCOUNTS_PAYA
BLE
124889 Check
7374 National FFA
Organization
6/17/2021
752.25
OUTSTANDING
ACCOUNTS_PAYA
BLE
124890 Check
7483 Croton Craft LLC
6/17/2021
4,168.75
OUTSTANDING
ACCOUNTS_PAYA
BLE
124891 Check
8098 Star Beacon
Products Co, Inc.
6/17/2021
270.04
OUTSTANDING
ACCOUNTS_PAYA
BLE
124892 Check
8158 Thompson, Wayne 6/17/2021
159.98
OUTSTANDING
ACCOUNTS_PAYA
BLE
124893 Check
#34063345
8898 Office Depot Dept 6/17/2021
57.60
OUTSTANDING
ACCOUNTS_PAYA
BLE
124894 Check
70284 Music Theatre
International
6/17/2021
400.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124895 Check
723780 Direct Energy
Business, LLC
6/17/2021
1,787.95
OUTSTANDING
ACCOUNTS_PAYA
BLE
124896 Check
792286 Britenstine
Environmental
6/17/2021
831.08
OUTSTANDING
ACCOUNTS_PAYA
BLE
124897 Check
792393 State Security,
LLC
6/17/2021
3,595.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124898 Check
792443 Batteries Plus
6/17/2021
69.90
OUTSTANDING
ACCOUNTS_PAYA
BLE
124899 Check
792556 Consolidated
Electric Coop Inc
6/17/2021
900.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124900 Check
792632 RehabMart, LLC
6/17/2021
139.98
OUTSTANDING
ACCOUNTS_PAYA
BLE
124901 Check
792640 Beem's BP
Distributing, Inc.
6/17/2021
743.55
OUTSTANDING
ACCOUNTS_PAYA
BLE
124902 Check
Rental
792938 Voss Bros. Sales & 6/17/2021
93.08
OUTSTANDING
ACCOUNTS_PAYA
BLE
124903 Check
793433 Convy, David
6/17/2021
285.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124904 Check
793465 Unifirst
Corporation
6/17/2021
76.68
OUTSTANDING
ACCOUNTS_PAYA
BLE
124905 Check
793710 Rush Truck
Centers of Ohio,
Inc.
6/17/2021
53.98
OUTSTANDING
ACCOUNTS_PAYA
BLE
124906 Check
793738 Washington Auto
Parts Inc.
6/17/2021
32.35
OUTSTANDING
ACCOUNTS_PAYA
BLE
124907 Check
793894 United Dairy, Inc.
6/17/2021
7,811.84
OUTSTANDING
ACCOUNTS_PAYA
BLE
124908 Check
793906 Valley Tire
6/17/2021
1,760.32
OUTSTANDING
ACCOUNTS_PAYA
Page 43

Reporting Period: June 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
0 Electronic
900001 PNC Bank - Visa
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA

124909 Check
794374 Boehm, Dawn
6/17/2021
$ 39.82
OUTSTANDING
ACCOUNTS_PAYA
BLE
124910 Check
794663 OHSAA
6/17/2021
100.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124911 Check
795116 R & R Services
Plus LLC
6/17/2021
350.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124912 Check
795140 Division 7 Roofing 6/17/2021
437.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124913 Check
795345 Access 2
Interpreters, LLC
6/17/2021
60.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124914 Check
795494 Voorhis Slone
Welsh Crossland
6/17/2021
66,920.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124915 Check
795555 Gilbane Building
Company
6/17/2021
3,343.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124916 Check
795651 Krygielski, Kyle M 6/17/2021
1,000.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124917 Check
795667 Flourish
Integrated
Therapy, LLC
6/17/2021
1,120.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124918 Check
795857 Plummer, Justin A 6/17/2021
97.78
OUTSTANDING
ACCOUNTS_PAYA
BLE
124919 Check
991318 Quadient Leasing
USA, Inc.
6/17/2021
1,000.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124920 Check
991547 The K Company,
Inc.
6/17/2021
925.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124921 Check
991599 WEX Health, Inc.
6/17/2021
985.05
OUTSTANDING
ACCOUNTS_PAYA
BLE
124922 Check
991609 Biometric
Information
Management, LLC
6/17/2021
6,500.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124923 Check
991624 Haugland,
LaMarche, and
Ramage, LLC
6/17/2021
3,750.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124924 Check
991642 Ebright, Brandt
6/17/2021
133.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124925 Check
795332 Wimbish, Thomas
6/21/2021
32.03
OUTSTANDING
ACCOUNTS_PAYA
BLE
124926 Check
795685 US Bank National
Association
6/21/2021
3,744.49
OUTSTANDING
ACCOUNTS_PAYA
BLE
124927 Check
2503 Columbia Gas Of
Ohio
6/21/2021
39.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124928 Check
1115 Del-Co Water Co.
6/24/2021
220.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124929 Check
5237 ESC of Central
Ohio
6/24/2021
1,026.94
OUTSTANDING
ACCOUNTS_PAYA
BLE
124930 Check
Systems, Inc.
991564 Paladin Protective 6/29/2021
1,296.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900001 PNC Bank - Visa
6/9/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
Page 44

Reporting Period: June 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type

BLE
0 Electronic
900001 PNC Bank - Visa
6/9/2021
$ 0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900001 PNC Bank - Visa
6/10/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
6/15/2021
1,261,155.62
OUTSTANDING
PAYROLL
0 Electronic
900001 PNC Bank - Visa
6/15/2021
13,335.43
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900500 Payroll Account
6/17/2021
33,093.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
910000 STATE
TEACHERS
6/17/2021
130,105.57
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
920000 SCHOOL
EMPLOYEES
6/17/2021
45,906.41
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900001 PNC Bank - Visa
6/17/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
6/30/2021
1,076,211.40
OUTSTANDING
PAYROLL
0 Electronic
6/30/2021
39,687.50
OUTSTANDING
PAYROLL
0 Electronic
900500 Payroll Account
6/30/2021
31,084.66
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900800 Delta Dental Plan
of Ohio, Inc
6/30/2021
12,500.87
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
920000 SCHOOL
EMPLOYEES
6/30/2021
40,299.59
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900025 Dearborn Life
Insurance Co
6/30/2021
1,580.58
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
910000 STATE
TEACHERS
6/30/2021
95,718.43
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900600 United Health
Care Insurance
6/30/2021
611,484.49
OUTSTANDING
ACCOUNTS_PAYA
BLE
Grand Total
$ 6,881,201.75
Page 45

Page Intentionally Left Blank

Page 46

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

AND

INVESTMENT REPORT FOR ALL FUNDS

Page 47

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
002 - BOND RETIREMENT
24,356,506
-
24,356,506
24,158,588
-
197,918
1%
003 - PERMANENT IMPROVEMENT
1,603,271
481,784
2,085,055
1,476,701
572,290
36,064
2%
004 - BUILDING IMPROVEMENT
11,784,047
61,893,458
73,677,505
48,434,427
24,667,734
575,344
1%
006 - FOOD SERVICE
1,576,543
1,378
1,577,920
1,557,828
500
19,592
1%
014 - ROTARY-INTERNAL SERVICES
19,603
19,547
39,150
19,592
19,258
300
1%
018 - PUBLIC SCHOOL SUPPORT
58,183
638
58,821
46,106
10,037
2,678
5%
019 - OTHER GRANT
189
-
189
185
-
5
2%
022 - DISTRICT AGENCY
274,765
3,074
277,838
264,289
13,170
379
0%
070 - CAPITAL PROJECTS
20,000
-
20,000
19,453
-
547
3%
200 - STUDENT MANAGED ACTIVITY
53,049
3,783
56,832
51,208
4,214
1,410
2%
300 - DISTRICT MANAGED STUDENT ACTIVITY
228,013
2,774
230,787
216,012
4,378
10,397
5%
401 - AUXILLIARY SERVICES
385,535
58,717
444,252
355,151
78,549
10,552
2%
451 - DATA COMMUNICATION FUND
12,600
-
12,600
12,600
-
-
0%
467 - STUDENT WELLNESS AND SUCCESS
282,053
-
282,053
137,858
150
144,045
51%
499 - MISCELLANEOUS STATE GRANT FUND
134,210
43,460
177,670
145,568
5,511
26,591
0%
507 - ESSER FUND
179,127
-
179,127
179,127
-
-
0%
510 - CORONA VIRUS RELIEF FUND
207,255
-
207,255
207,255
-
-
0%
516 - IDEA PART-B GRANT
697,767
6,723
704,491
693,795
10,695
-
0%
551 LIMITED ENGLISH PROFICIENCY
7,170
-
7,170
7,170
-
-
0%
572 - TITLE I
226,327
-
226,327
216,359
4,223
5,745
3%
587 - EARLY CHILDHOOD SPECIAL EDUCATION GRANT
25,635
6,092
31,726
31,509
218
-
0%
590 - TITLE II-A IMPROVING TEACHER QUALITY
14,700
80
14,780
14,780
-
-
0%
599 - MISCELLANEOUS FEDERAL GRANTS
7,144.06
-
7,144
7,144
-
-
0%
TOTAL ALL FUNDS
42,153,693
62,521,507
104,675,200
78,252,707
25,390,927
1,031,566
1%
Page 48

BIG WALNUT LOCAL SCHOOL DISTRICT INVESTMENT PORTFOLIO

June 30, 2021
Purchase 	Yield 
Institution	Instrument Type	Cost Basis	Date	Rate

Maturity 
Date

Days to 
Maturity

Est. Interest 
Remaining

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

1) MUFG Bank LTD
2) State Bk India New York 3) Goldman Sachs Bk USA

Commercial Paper Certificate of Deposit Certificate of Deposit

$2,296,219.06 $245,000.00 $245,000.00

12/22/2020 11/27/2019 11/27/2019

0.22%	9/17/2021 1.85%        11/29/2021 1.80%        11/28/2022

79	$3,780.94 152	$2,284.88 516	$6,669.36

Fifth Third Investment Total Subtotal	$2,786,219.06

RedTree Investment Group - Investments

4) Mizuho Securities 5) LVMH Moet
6) Toyota Motor Credit 7) JP Morgan
8) Canadian Imp Holdings 9) LVMH Moet
10) Federal Farm Credit Bank 11) Federal Natl Mtg Assoc 12) Lorain County
13) Bethel Local School District 14) U.S. Treasury Note
15) Federal Home Loan Bank

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

$3,294,555.00 $998,500.00 $449,325.00 $349,452.83 $109,854.56 $384,435.33 $199,933.20 $169,923.50 $175,000.00 $217,154.25 $249,658.20 $150,000.00

3/4/2021 3/8/2021 3/8/2021 3/16/2021 4/22/2021 3/31/2021 6/25/2020 7/23/2020 12/30/2020 7/28/2020 6/30/2021 6/28/2021

0.22%	11/29/2021 0.20%           12/3/2021 0.20%           12/3/2021 0.21%           12/9/2021 0.20%	12/16/2021 0.20%	12/20/2021 0.28%           6/22/2022 0.42%           7/20/2023 0.40%           12/1/2022 1.11%           11/1/2023 0.42%           4/15/2024 0.40%           6/28/2024

152            $5,445.00 156            $1,500.00 156               $675.00 162               $547.17 169               $145.44 173               $564.67 357               $520.00 750            $1,700.00 519            $1,050.00 854            $7,845.75 1020            $2,812.50 1094            $1,170.00

Government Debt - Federal Agency Subtotal	$6,747,791.87

Cash Accounts

1) First Commonwealth Bank

2) Federated Govt Obligations Is 3) First American Obligations Fund 4) Star Ohio - General

Cash Account Subtotal

Total Interim Funds

Checking - SM Money Market Money Market Money Market

$21,692.97 $761,801.49 $259,008.56 $3,148,699.45

$4,191,202.47

$13,725,213.40

6/30/2021	0.05% 6/30/2021	0.01% 6/30/2021	0.01% 6/30/2021	0.08%

7/1/2021	1	$0.03 7/1/2021	1	$0.21 7/1/2021	1	$0.07 7/1/2021	1	$6.90

ACTIVE FUNDS - General Operating Funds

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

Total Active Funds

$1,218,162.54 $193,462.91

$1,411,625.45

6/30/2021           0.02% 6/30/2021           0.00%

7/1/2021                    1                    $0.67 7/1/2021                    1                    $0.00

Total Active and Interim Funds - General Operating	$15,136,838.85	0.23%	140	$36,718.59

Page 49

1)
BIG WALNUT LOCAL SCHOOL DISTRICT CONSTRUCTION - INVESTMENT PORTFOLIO June 30, 2021

Purchase 	Yield 
Institution	Instrument Type	Cost Basis	Date	Rate

Maturity 
Date

Days to 
Maturity

Est. Earnings 
Remaining

December 2017 - Note/Bond Proceeds Commercial Paper
1) Canadian Imp Holdings	Commercial Paper	$339,550.45	4/22/2021	0.20%	12/16/2021	169	$449.55

Money Markets

First American Treasury Obligations Fund

Money Markets Subtotal

Money Market	$7,153.12	6/30/2021	0.01%	7/1/2021	1	$0.00

$7,153.12

Total December 2017 - Note/Bond Proceeds	$346,703.57

July 2018 - Bond Proceeds Commercial Paper
1) Toyota Motor Credit 2) JP Morgan
3) ING US CP

Commercial Paper Subtotal

First American Treasury 4) Obligations Fund

Subtotal

Total July 2018 - Bond Proceeds

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

Commercial Paper Commercial Paper Commercial Paper

Money Market

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

$598,830.00 $998,200.00 $244,632.50

$1,841,662.50

$4,644.39

$4,644.39

$1,846,306.89

$999,710.00 $1,134,802.34 $5,408,812.50 $1,499,425.50 $618,822.00 $1,377,585.00 $2,499,165.00 $900,000.00

11/6/2020 11/12/2020 3/19/2021

6/30/2021

4/28/2020 11/26/2019 12/10/2019 5/6/2020 5/18/2020 5/21/2020 6/25/2020 7/20/2020

0.26%	8/3/2021 0.24%	8/9/2021 0.20%      12/14/2021

0.01%	7/1/2021

0.27%	7/27/2021 1.66%	7/31/2021 1.68%	8/31/2021 0.27%           5/6/2022 0.26%	5/18/2022 0.25%	5/18/2022 0.28%	6/22/2022 0.32%      10/20/2022

34             $1,170.00 40             $1,800.00 167                 $367.50

1	$0.00

27             $1,540.00 31           $16,638.29 62           $81,900.00 310             $4,324.50 322             $2,170.00 322             $4,623.00 357             $7,335.00 477             $4,725.00

Federal Government Obligations Subtotal	$14,438,322.34

Municipal Bonds

9) City of Youngstown, OH 10) City of Youngstown, OH 11) City of Worthington, OH

Municipal Bonds Subtotal

Municipal Bond Municipal Bond Municipal Bond

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

$1,846,959.05

7/8/2020 7/22/2020 9/17/2020

0.30%	7/8/2021 0.43%         7/22/2021 0.23%         9/17/2021

590	$3,030.00 604	$2,165.00 661                 $777.21

Page 50

BIG WALNUT LOCAL SCHOOL DISTRICT CONSTRUCTION - INVESTMENT PORTFOLIO June 30, 2021

Purchase 	Yield 
Institution	Instrument Type	Cost Basis	Date	Rate

Maturity 
Date

Days to 
Maturity

Est. Earnings 
Remaining

May 2019 - Bond Proceeds (Continued) Certificates of Deposit

12) Brookline Bank, MA

13) Nicolet National Bank, WI 14) Bank of Rhode Island, RI 15) AvidBank, CA

Certificate of Deposit Subtotal

Commercial Paper

16) Toyota Motor Credit 17) Toyota Motor Credit 18) JP Morgan
19) Royal Bank of Canada (RBC) 20) MUFG Bank
21) MUFG Bank 22) Citigroup 23) LVMH Moet 24) Natixis NY
25) Bank of Montreal 26) ING US CP
27) Natixis NY

Commercial Paper Subtotal

28)
First American Treasury Obligations Fund

29) Star Ohio - Construction Fund Subtotal

Total May 2019 - Bond Proceeds

Grand Total Construction Proceeds

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 Commercial Paper Commercial Paper Commercial Paper Commercial Paper Commercial Paper

Money Market

Money Market

$249,000.00 $248,975.10 $248,962.65 $248,975.10

$995,912.85

$1,097,862.94 $998,050.00 $1,996,400.00 $1,497,422.09 $998,145.83 $124,777.50 $998,550.00 $1,997,000.00 $998,430.83 $848,725.00 $998,500.00 $998,576.67

$13,552,440.86

$25,786.35

$180,634.14 $206,420.49

$31,040,055.59

$33,233,066.05

5/8/2020 4/14/2020 5/8/2020 5/7/2020

10/13/2020 11/6/2020 11/12/2020 11/13/2020 12/10/2020 12/17/2020 3/15/2021 3/8/2021 3/9/2021 3/11/2021 3/19/2021 5/5/2021

6/30/2021

6/30/2021

0.70%	7/8/2021 1.16%         7/19/2021 0.71%	8/9/2021 0.71%         11/8/2021

0.26%	7/9/2021 0.26%	8/3/2021 0.24%	8/9/2021 0.23%	8/9/2021 0.25%	9/3/2021 0.24%         9/10/2021 0.20%         12/1/2021 0.20%         12/3/2021 0.21%         12/3/2021 0.20%         12/6/2021 0.20%       12/14/2021 0.21%	1/4/2022

0.01%	7/1/2021

0.08%	7/1/2021

0.53%

8                 $143.26 19                 $260.26 40                 $323.87 131                 $884.46

9              $2,137.06 34              $1,950.00 40              $3,600.00 40              $2,577.91 65              $1,854.17 72                 $222.50 154              $1,450.00 156              $3,000.00 156              $1,569.17 159              $1,275.00 167              $1,500.00 188              $1,423.33

1	$0.01

1	$0.40

132	$157,186.45

Page 51

BIG WALNUT LOCAL SCHOOL DISTRICT INVESTMENT EARNINGS REVENUE June 30, 2021

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

$4,661.16

$10,716.56

$0.00

$0.93

$19.70

$15,398.35

Year to Date

$96,974.56

$703,051.36

$16.81

$53.09

$660.92

$800,756.74

Page 52

Thank you for your review of the June 2021 Big Walnut Local School District Financial Report.

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