Big Walnut Local School District

Monthly Financial Report

for the month ended May 31, 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%

Suppliesand 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 5,993,645 13,344 2,870,291 1,468,894 43,891,656

$0 82,900 82,900

$43,974,556

$22,848,061 11,129,509 5,519,996 957,794 7,500 613,507 41,076,367

$0 0 0 $0

$41,076,367

$2,898,189

$11,167,332

$14,065,521

$1,087,337

$12,978,184

FY 21 ACTUAL

$20,952,954 4,471,439 8,188,767 6,363,504 13,345 2,886,085 1,530,159 44,406,253

$0 344,785 344,785

$44,751,038

$22,461,714 10,723,873 5,127,050 874,472 7,015 565,067 39,759,190

$0 0 0 $0

$39,759,190

$4,991,847

$11,167,332

$16,159,179

$1,188,428

$14,970,752

VARIANCE

($191,207) 29,901
228,984 369,859 1 15,794 61,265 514,597

$0 261,885 261,885

$776,482

($386,347) (405,636) (392,946) (83,322) (485) (48,440) (1,317,177)

$0 0 0 $0

($1,317,177)

$2,093,658

$0

$2,093,658

($101,091)

$1,992,568

PERCENTAGE

-0.9% 0.7% 2.9% 6.2% 0.0% 0.6% 4.2% 1.2%

0.0% 315.9% 315.9%

1.8%

-1.7% -3.6% -7.1% -8.7% -6.5% -7.9% -3.2%

0.0% 0.0% 0.0% 0.0%

-3.2%

72.2%

0.0%

14.9%

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

May 31, 2021

Actual Cash Balance

Estimated Cash Balance

$16,159,179

$14,065,521

Variance From Estimate	OVER

Percent Variance From Estimate	OVER

$2,093,658

14.89%

Previous Year Cash Balance	$13,924,125

COMMENTS: Our cash balances is above what we would have anticipated for the month of May. Total revenues for the year continue to provide a positive variance as a whole. We have 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, and our fiscal year income tax receipts coming in better than was expected. We continue maintain a favorable variance in overall expenditures, which further helps 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

$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

May 31, 2021

MONTH	YEAR-TO-DATE

Actual Receipts

Estimated Receipts

$610,872

$604,527

$44,751,038

$43,974,556

Variance From Estimate	OVER

Variance From Estimate	OVER

$6,345	OVER

1.05%	OVER

$776,482

1.77%

Actual Prior Year	$742,508	$41,763,310

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$44,599,152

100.34%

Percent Of Budget Year Completed	11 Months	91.67%

COMMENTS: We are on target with total revenues at the end of May. With the previous noted partial restoration of state unrestricted grants-in-aid, two worker's compensation dividend/rebate payments in other financing sources, and positive income tax variance, we expect to end the year better than anticipated in our overall revenues.

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)

May 31, 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	11 months	91.67%

COMMENTS: We are substantially on target with annual estimates. While our final settlement was under anticipated amounts, the positive variance in public utility personal property helps to offset this shortfall. Some of this variance may be accounted for in delinquencies, which will be received in future settlements. Overall, tax estimates are reasonable and adjustments were made to account for this in our update to the May five-year forecast planning documents.

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)

May 31, 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	11 months	91.67%

COMMENTS: With our final settlement of property taxes, we are substantially on target with annual estimates and will end the year with a positive variance.

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

May 31, 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	11 months	91.67%

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 4.00% decrease we had expected. We will end the fiscal year with a positive variance in this revenue category.

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)

May 31, 2021

MONTH	YEAR-TO-DATE

Actual State Receipts

Estimated State Receipts

$558,110

$534,352

$6,376,850

$6,006,989

Variance From Estimate	OVER

Variance From Estimate	OVER

$23,758	OVER

4.45%	OVER

$369,861

6.16%

Actual Prior Year	$401,928	$6,350,922

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$6,606,343

96.53%

Percent Of Budget Year Completed	11 months	91.67%

COMMENTS: We continue to have a favorable variance in state grants-in-aid due to the following factors. While we still believe we will be under pre-pandemic amounts, we received a large "true-up" payment for a portion of the revenue cuts received in May 2020 in February and have continued to receive a monthly allocation of the returned cut. In additional, our second payment of State casino money showed a significant rebound in these revenues. With these additional funds, we will finish the fiscal year with a positive variance in this area.

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

May 31, 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	$1,363,768	$2,690,631

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$2,870,291

100.55%

Percent Of Budget Year Completed	11 months	91.67%

COMMENTS: We are 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

May 31, 2021

MONTH	YEAR-TO-DATE

Actual Other Receipts

Estimated Other Receipts

$52,762

$70,175

$1,874,944

$1,551,794

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($17,413)	OVER

-24.81%	OVER

$323,150

20.82%

Actual Prior Year	$29,853	$1,962,822

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$1,577,036

118.89%

Percent Of Budget Year Completed	11 months	91.67%

COMMENTS:	As we have seen in previous months, we continue to show a positive variance as of the end of the month. Our negative variance is due to reduced investment earnings compared to historical trends. However, overall year-to-date receipts in the other revenues area are helped significantly by two, one-time BWC rebate/dividend payments for an approximate gross amount of $331,000. While the first payment amount was known as of the November five-year forecast update, the second payment was not known until afterward. These payments are the main reason for us being over at this time and were accounted for in our update to the May five-year forecast.

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

May 31, 2021

MONTH	YEAR-TO-DATE

Actual Expenditures

Estimated Expenditures

$3,432,888

$3,833,897

$39,759,190

$41,076,367

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($401,009)	UNDER

-10.46%	UNDER

($1,317,177)

-3.21%

Actual Prior Year	$3,370,208	$39,474,781

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$45,494,560

87.39%

Percent Of Budget Year Completed	11 months	91.67%

COMMENTS: We have a favorable overall variance as of the end of May. We are currently trending under in all budget areas due to vendor credits, cautious spending, and payment timing. We anticipate that actual expenditures will be under estimates as we end the fiscal year.

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

$24,000,000 $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)

May 31, 2021

MONTH	YEAR-TO-DATE

Actual Wage Expenditures

Estimated Wage Expenditures

$2,014,348

$2,075,918

$22,461,714

$22,848,061

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($61,570)	UNDER

-2.97%	UNDER

($386,347)

-1.69%

Actual Prior Year	$1,932,470	$21,707,441

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$25,230,318

89.03%

Percent Of Budget Year Completed	11 months	91.67%

COMMENTS: We have seen a variance from our standard monthly pay amounts over the fiscal year due to changes in the schedule for supplemental contract payments due to the pandemic. Our salaries and wages are expected to end the fiscal year with a favorable variance.

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

May 31, 2021

MONTH	YEAR-TO-DATE

Actual Fringe Benefit Expenditures

Estimated Fringe Benefit Expenditures

$949,008

$1,031,488

$10,723,873

$11,129,509

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($82,480)	UNDER

-8.00%	UNDER

($405,636)

-3.64%

Actual Prior Year	$910,943	$11,137,874

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$12,210,482

87.83%

Percent Of Budget Year Completed	11 months	91.67%

COMMENTS: We are under estimates for the fiscal year. As noted previously, our annual positive variances is helped by the COVID-19 credit received in July 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. These noted reasons are lending to the overall favorable variance, and we have made adjustments to our May five-year forecast to account for this trending.

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

May 31, 2021

MONTH	YEAR-TO-DATE

Actual Service Expenditures

Estimated Service Expenditures

$424,135

$653,155

$5,127,050

$5,519,996

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($229,020)	UNDER

-35.06%	UNDER

($392,946)

-7.12%

Actual Prior Year	$512,925	$5,110,313

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$6,217,453

82.46%

Percent Of Budget Year Completed	11 months	91.67%

COMMENTS: Our overall purchased services are under estimates as of the end of May. Purchase services can fluctuate greatly due to timing of when invoices are received each year and when payment is required. In addition, some Federal ESSER dollars were used this year to offset expenditures in this area for student supports to ensure we could maintain our continuity of operations. We expect to end the fiscal year with a positive variance in this expenditure are.

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

May 31, 2021

MONTH	YEAR-TO-DATE

Actual Material Expenditures

Estimated Material Expenditures

$42,401

$62,965

$874,472

$957,794

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($20,564)	UNDER

-32.66%	UNDER

($83,322)

-8.70%

Actual Prior Year	$12,635	$962,104

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$1,101,464

79.39%

Percent Of Budget Year Completed	11 months	91.67%

COMMENTS: We have a favorable variance in this line overall at the end of May. Supplies and materials can fluctuate greatly due to timing of when invoices are received each year and when payment is required. We believe this is a contributing factor, however, the favorable variance is likely due to COVID-19 factors as well, such as 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 and fewer activities and field trips. This would include instructional, building maintenance and transportation supplies. As we end the fiscal year, we expect to have a favorable variance in this expenditure area.

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

May 31, 2021

MONTH	YEAR-TO-DATE

Actual Equipment Expenditures	$775	$7,015

Estimated Equipment Expenditures	$0	$7,500

Variance From Estimate	OVER

Variance From Estimate	OVER

$775	UNDER	($485)

0.00%	UNDER	-6.46%

Actual Prior Year	$0	$580

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$10,600

66.18%

Percent Of Budget Year Completed	11 months	91.67%

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

May 31, 2021

MONTH	YEAR-TO-DATE

Actual Other Expenditures

Estimated Other Expenditures

$2,222

$10,371

$565,067

$613,507

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($8,149)	UNDER

-78.58%	UNDER

($48,440)

-7.90%

Actual Prior Year	$1,235	$556,470

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$724,243

78.02%

Percent Of Budget Year Completed	11 months	91.67%

COMMENTS: We have a favorable variance as of the end of May. This positive variance is predominately due to being under estimates for our property tax property tax county auditor and treasurer costs.

Page 33

RECEIPTS, EXPENDITURES, AND FUND BALANCES REPORT

AND

MONTHLY SUMMARY CHECK REGISTER

Page 34

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
$610,872.10
$44,751,037.83
$3,432,888.18
$39,759,190.40
$16,595,232.35
$1,188,427.91
$15,406,804.44
002
BOND RETIREMENT
7,513,012.92
0.00
22,303,954.75
2,502,414.61
24,158,588.19
5,658,379.48
239,356.25
5,419,023.23
003
PERMANENT IMPROVEMENT
1,072,676.04
0.00
1,688,435.54
8,326.61
1,465,535.62
1,295,575.96
256,915.85
1,038,660.11
004
BUILDING
74,686,630.34
15,003.35
798,275.48
3,193,949.20
45,264,853.16
30,220,052.66
27,539,088.98
2,680,963.68
006
FOOD SERVICE
47,510.19
35,874.55
1,229,358.91
205,481.77
1,473,496.44
(196,627.34)
20,283.73
(216,911.07)
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
192.42
22,693.71
0.00
19,592.00
28,865.24
19,344.00
9,521.24
018
PUBLIC SCHOOL SUPPORT
99,215.17
6,944.93
58,163.96
11,270.36
41,004.94
116,374.19
19,693.71
96,680.48
019
OTHER GRANT
7,655.22
0.00
(98.97)
30.00
184.81
7,371.44
1,885.42
5,486.02
022
DISTRICT AGENCY
121,083.35
(2,478.55)
215,125.63
(495.23)
264,193.73
72,015.25
18,144.62
53,870.63
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
2,490.74
2,517.10
0.00
19,453.11
113,472.50
0.00
113,472.50
200
STUDENT MANAGED ACTIVITY
133,197.05
6,846.86
60,343.60
7,829.63
47,204.03
146,336.62
44,520.12
101,816.50
300
DISTRICT MANAGED ACTIVITY
40,094.66
12,976.73
258,383.48
6,335.47
210,077.86
88,400.28
36,142.96
52,257.32
401
AUXILIARY SERVICES
169,063.26
19.90
275,148.66
21,419.78
342,891.96
101,319.96
76,020.80
25,299.16
451
DATA COMMUNICATION FUND
0.00
0.00
12,600.00
12,600.00
12,600.00
0.00
0.00
0.00
467
STUDENT WELLNESS AND SUCCESS FUND
79,718.87
0.00
202,333.87
49,052.16
126,489.21
155,563.53
759.55
154,803.98
499
MISCELLANEOUS STATE GRANT FUND
19,658.05
2,022.68
121,660.64
8,271.63
136,727.16
4,591.53
6,515.56
(1,924.03)
507
ELEMENTARY AND SECONDARY SCHOOL
EMERGENCY RELIEF FUND
0.00
37,632.58
45,213.36
6,818.20
76,657.84
(31,444.48)
0.00
(31,444.48)
510
CORONA VIRUS RELIEF FUND
0.00
(37,632.58)
204,221.81
228.80
204,679.71
(457.90)
2,363.03
(2,820.93)
516
IDEA PART B GRANTS
(54,474.26)
71,092.85
643,969.97
58,182.78
622,968.81
(33,473.10)
54,426.30
(87,899.40)
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)
35,324.71
201,576.81
39,398.02
201,834.42
(20,356.10)
4,293.34
(24,649.44)
587
IDEA PRESCHOOL-HANDICAPPED
0.00
2,849.72
29,775.11
2,849.64
31,199.89
(1,424.78)
526.57
(1,951.35)
590
IMPROVING TEACHER QUALITY
(87.90)
180.00
12,997.45
0.00
12,909.55
0.00
2,436.83
(2,436.83)
599
MISCELLANEOUS FED. GRANT FUND
(1,319.47)
0.00
3,284.69
6,029.28
7,269.28
(5,304.06)
0.00
(5,304.06)
$95,678,004.34
$800,212.99
$73,148,143.80
$9,572,880.89
$114,506,772.53
$54,319,375.61
$29,531,145.53
$24,788,230.08
MAY 2021 - RECEIPTS, EXPENDITURES, AND FUND BALANCES REPORT
Grand Total

Page 35

		

		

		

Reporting Period: May 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
124743 Check
791176 Mulch 1st
5/26/2021
2,160.00
OUTSTANDING
ACCOUNTS_PAYA

124766 Check
7804 BIG WALNUT
ATHLETIC
BOOSTERS
5/31/2021
$ 13.45
OUTSTANDING
REFUND
124767 Check
991390 Jacobus, Rachel
5/31/2021
200.00
OUTSTANDING
REFUND
0 Electronic
5/28/2021
1,059,088.08
OUTSTANDING
PAYROLL
0 Electronic
900600 United Health
Care Insurance
5/27/2021
615,929.75
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900500 Payroll Account
5/27/2021
30,744.92
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900800 Delta Dental Plan
of Ohio, Inc
5/27/2021
12,554.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
910000 STATE
TEACHERS
5/27/2021
113,786.83
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
920000 SCHOOL
EMPLOYEES
5/27/2021
50,318.78
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900025 Dearborn Life
Insurance Co
5/27/2021
1,636.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
124764 Check
991632 Pearlmutter,
Stephanie
5/26/2021
94.03
OUTSTANDING
ACCOUNTS_PAYA
BLE
124754 Check
795436 PM Graphics Inc.
5/26/2021
1,523.55
OUTSTANDING
ACCOUNTS_PAYA
BLE
124730 Check
6372 Cintas Corp.
Location #003
5/26/2021
57.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
124759 Check
795704 Bair, Layne
5/26/2021
90.28
OUTSTANDING
ACCOUNTS_PAYA
BLE
124755 Check
795449 J & J Enterprises-
Westerville
5/26/2021
72.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
124726 Check
4290 School Specialty,
Inc.
5/26/2021
66.51
OUTSTANDING
ACCOUNTS_PAYA
BLE
124734 Check
75214 Pizza Hut
5/26/2021
1,099.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124741 Check
790734 Easton Telecom
Services, LLC
5/26/2021
1,246.55
OUTSTANDING
ACCOUNTS_PAYA
BLE
124756 Check
795555 Gilbane Building
Company
5/26/2021
2,939,487.13
OUTSTANDING
ACCOUNTS_PAYA
BLE
124719 Check
1046 KE-WA-PA SALES
& SERVICE
5/26/2021
106.27
OUTSTANDING
ACCOUNTS_PAYA
BLE
124725 Check
4154 GOPHER SPORT
5/26/2021
562.22
OUTSTANDING
ACCOUNTS_PAYA
BLE
124735 Check
711113 Read, Amy
5/26/2021
17.92
OUTSTANDING
ACCOUNTS_PAYA
BLE
124752 Check
795140 Division 7 Roofing 5/26/2021
199.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124728 Check
5237 ESC of Central
Ohio
5/26/2021
27,736.61
OUTSTANDING
ACCOUNTS_PAYA
BLE
124739 Check
790101 MEAD, MARK
5/26/2021
304.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124727 Check
5171 Perma-Bound
Books
5/26/2021
1,155.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
Page 36

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

BLE
124723 Check
2503 Columbia Gas Of
Ohio
5/26/2021
$ 2,608.32
OUTSTANDING
ACCOUNTS_PAYA
BLE
124729 Check
5725 BRICKER &
ECKLER LLP
5/26/2021
4,349.10
OUTSTANDING
ACCOUNTS_PAYA
BLE
124724 Check
3058 Stanton's Sheet
Music, Inc.
5/26/2021
735.18
OUTSTANDING
ACCOUNTS_PAYA
BLE
124763 Check
991615 Smith,
Christopher L.
5/26/2021
133.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124761 Check
991538 TP Mechanical
Contractors, Inc.
5/26/2021
1,813.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124747 Check
793738 Washington Auto
Parts Inc.
5/26/2021
14.63
OUTSTANDING
ACCOUNTS_PAYA
BLE
124753 Check
795339 Whiteside, Justin
5/26/2021
437.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124721 Check
1557 TruckPro, LLC
5/26/2021
172.18
OUTSTANDING
ACCOUNTS_PAYA
BLE
124738 Check
Tuning
789907 Kim Hoessly Piano 5/26/2021
130.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124762 Check
991562 Stat Integrated
Technologies, Inc.
DBA: Aqua Doc
Lake And Pond
Management
5/26/2021
682.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124736 Check
721026 OAEP/MCOECN
5/26/2021
50.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124731 Check
&
6471 Cardinal Bus Sales 5/26/2021
231.87
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900050 Huntington Trust
Company
5/26/2021
63,925.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124732 Check
8001 Music In Motion
5/26/2021
139.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
955000 The Bank of New
York Mellon
5/26/2021
2,406,397.11
OUTSTANDING
ACCOUNTS_PAYA
BLE
124740 Check
790290 Cannell, Lesley
Ann
5/26/2021
148.25
OUTSTANDING
ACCOUNTS_PAYA
BLE
124737 Check
722174 Renaissance
Learning, Inc.
5/26/2021
7,008.69
OUTSTANDING
ACCOUNTS_PAYA
BLE
124751 Check
795079 Amplified IT LLC
5/26/2021
300.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124745 Check
792556 Consolidated
Electric Coop Inc
5/26/2021
1,100.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124748 Check
793818 Edmentum, Inc.
5/26/2021
1,463.36
OUTSTANDING
ACCOUNTS_PAYA
BLE
124760 Check
795712 Hard Eight LLC
5/26/2021
3,690.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124722 Check
2038 Gordon Food
Service
5/26/2021
8,998.98
OUTSTANDING
ACCOUNTS_PAYA
BLE
124742 Check
791000 Welch, Deborah
5/26/2021
50.00
OUTSTANDING
ACCOUNTS_PAYA
Page 37

Reporting Period: May 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
124712 Check
795339 Whiteside, Justin
5/19/2021
114.00
OUTSTANDING
ACCOUNTS_PAYA

124750 Check
794068 Roger E. Howard
5/26/2021
$ 5,490.75
OUTSTANDING
ACCOUNTS_PAYA
BLE
124746 Check
793465 Unifirst
Corporation
5/26/2021
27.56
OUTSTANDING
ACCOUNTS_PAYA
BLE
124749 Check
794060 Follett School
Solutions, Inc.
5/26/2021
227.36
OUTSTANDING
ACCOUNTS_PAYA
BLE
124758 Check
795685 US Bank National
Association
5/26/2021
9,401.11
OUTSTANDING
ACCOUNTS_PAYA
BLE
124718 Check
1008 Rumpke of Ohio,
Inc.
5/26/2021
3,997.32
OUTSTANDING
ACCOUNTS_PAYA
BLE
124765 Check
1115 Del-Co Water Co.
5/26/2021
225.12
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
955200 The Bank of New
York Mellon
5/26/2021
32,092.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124733 Check
70166 DEMCO, INC.
5/26/2021
171.44
OUTSTANDING
ACCOUNTS_PAYA
BLE
124720 Check
1536 Transportation
Accessories Co
5/26/2021
9.75
OUTSTANDING
ACCOUNTS_PAYA
BLE
124757 Check
795667 Flourish
Integrated
Therapy, LLC
5/26/2021
2,420.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124744 Check
792443 Batteries Plus
5/26/2021
23.80
OUTSTANDING
ACCOUNTS_PAYA
BLE
124689 Check
6372 Cintas Corp.
Location #003
5/19/2021
57.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
124717 Check
991599 WEX Health, Inc.
5/19/2021
2,044.80
OUTSTANDING
ACCOUNTS_PAYA
BLE
124687 Check
2038 Gordon Food
Service
5/19/2021
10,653.77
OUTSTANDING
ACCOUNTS_PAYA
BLE
124691 Check
7115 Robinson, Kelly
5/19/2021
49.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124702 Check
792286 Britenstine
Environmental
5/19/2021
923.16
OUTSTANDING
ACCOUNTS_PAYA
BLE
124701 Check
791599 Jostens, Inc.
5/19/2021
53.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124708 Check
794447 Klamfoth, Linda
5/19/2021
53.76
OUTSTANDING
ACCOUNTS_PAYA
BLE
124695 Check
715264 Spicer, Mark
5/19/2021
200.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124684 Check
300 Discount School
Supply
5/19/2021
774.91
OUTSTANDING
ACCOUNTS_PAYA
BLE
124682 Check
991629 Elizalde-Blunt,
Mary
5/19/2021
10.00
OUTSTANDING
REFUND
124698 Check
725155 School Pride Ltd.
5/19/2021
65.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124706 Check
793738 Washington Auto
Parts Inc.
5/19/2021
16.40
OUTSTANDING
ACCOUNTS_PAYA
BLE
124697 Check
723780 Direct Energy
Business, LLC
5/19/2021
2,118.56
OUTSTANDING
ACCOUNTS_PAYA
BLE
Page 38

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

BLE
124683 Check
226 Baudville, Inc.
5/19/2021
$ 53.40
OUTSTANDING
ACCOUNTS_PAYA
BLE
124688 Check
2502 VILLAGE OF
SUNBURY
5/19/2021
3,755.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
124707 Check
794153 Frame, Joshua
5/19/2021
76.36
OUTSTANDING
ACCOUNTS_PAYA
BLE
124713 Check
795345 Access 2
Interpreters, LLC
5/19/2021
105.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124709 Check
794520 K-12 Business
Consulting, Inc.
5/19/2021
3,250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124705 Check
793193 City Electric
Supply Company
5/19/2021
470.05
OUTSTANDING
ACCOUNTS_PAYA
BLE
124690 Check
&
6471 Cardinal Bus Sales 5/19/2021
143.12
OUTSTANDING
ACCOUNTS_PAYA
BLE
124714 Check
795704 Bair, Layne
5/19/2021
65.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
124703 Check
792393 State Security,
LLC
5/19/2021
255.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124699 Check
Tuning
789907 Kim Hoessly Piano 5/19/2021
100.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124694 Check
70312 Ohio FFA
Association, Inc.
5/19/2021
196.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124692 Check
#34063345
8898 Office Depot Dept 5/19/2021
782.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
124693 Check
70203 Music & Arts
Center
5/19/2021
185.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124715 Check
991556 Literacy
Resources, LLC
dba: Heggerty
Phonemic
Awareness
5/19/2021
175.78
OUTSTANDING
ACCOUNTS_PAYA
BLE
124716 Check
991572 Guitar Center
Stores, Inc DBA:
Musician's Friend
5/19/2021
1,400.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124711 Check
795054 Columbus
Kenworth Inc.
5/19/2021
423.30
OUTSTANDING
ACCOUNTS_PAYA
BLE
124696 Check
721014 Psychological
Corp/Pearson
5/19/2021
825.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124700 Check
790360 Kuhn, Charlene
5/19/2021
15.12
OUTSTANDING
ACCOUNTS_PAYA
BLE
124686 Check
1508 DeLille Oxygen
Company
5/19/2021
141.79
OUTSTANDING
ACCOUNTS_PAYA
BLE
124710 Check
794849 Heartland
Conference
Retreat
5/19/2021
9,024.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124704 Check
Rental
792938 Voss Bros. Sales & 5/19/2021
198.71
OUTSTANDING
ACCOUNTS_PAYA
BLE
124685 Check
1069 Sunbury Plumbing 5/19/2021
182.00
OUTSTANDING
ACCOUNTS_PAYA
Page 39

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

124681 Check
991628 Self, Lindsey
5/18/2021
$ 55.00
OUTSTANDING
REFUND
124680 Check
793090 Gomez, Maribel
5/18/2021
55.00
OUTSTANDING
REFUND
0 Electronic
900500 Payroll Account
5/14/2021
31,099.80
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
910000 STATE
TEACHERS
5/14/2021
112,037.17
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
920000 SCHOOL
EMPLOYEES
5/14/2021
35,887.22
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
5/14/2021
1,054,025.50
OUTSTANDING
PAYROLL
0 Electronic
5/14/2021
21,159.18
OUTSTANDING
PAYROLL
124620 Check
171 Scholastic
Teacher
Resources
5/13/2021
131.80
OUTSTANDING
ACCOUNTS_PAYA
BLE
124630 Check
4154 GOPHER SPORT
5/13/2021
479.98
OUTSTANDING
ACCOUNTS_PAYA
BLE
124646 Check
792275 FRANK, ALAN
5/13/2021
114.80
OUTSTANDING
ACCOUNTS_PAYA
BLE
124621 Check
703 Pepsi Cola
Bottling Co
5/13/2021
33.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124668 Check
795217 Douglas L. Melvin 5/13/2021
850.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124679 Check
991616 Ramirez, Brandon 5/13/2021
114.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124660 Check
793909 Porta Kleen
5/13/2021
378.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124670 Check
795298 Big Walnut
Apparel
5/13/2021
1,307.55
OUTSTANDING
ACCOUNTS_PAYA
BLE
124665 Check
795116 R & R Services
Plus LLC
5/13/2021
400.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124648 Check
792443 Batteries Plus
5/13/2021
56.70
OUTSTANDING
ACCOUNTS_PAYA
BLE
124656 Check
793465 Unifirst
Corporation
5/13/2021
76.68
OUTSTANDING
ACCOUNTS_PAYA
BLE
124635 Check
&
6471 Cardinal Bus Sales 5/13/2021
71.56
OUTSTANDING
ACCOUNTS_PAYA
BLE
124631 Check
5171 Perma-Bound
Books
5/13/2021
2,790.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
124637 Check
75214 Pizza Hut
5/13/2021
511.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124654 Check
793193 City Electric
Supply Company
5/13/2021
40.15
OUTSTANDING
ACCOUNTS_PAYA
BLE
124636 Check
8001 Music In Motion
5/13/2021
75.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
124626 Check
1557 TruckPro, LLC
5/13/2021
505.18
OUTSTANDING
ACCOUNTS_PAYA
BLE
124633 Check
6335 Verizon Wireless
5/13/2021
386.96
OUTSTANDING
ACCOUNTS_PAYA
BLE
124663 Check
794979 Zimmer, Jennifer
5/13/2021
100.00
OUTSTANDING
ACCOUNTS_PAYA
Page 40

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

124659 Check
793906 Valley Tire
Company
5/13/2021
$ 1,300.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124674 Check
Publishing
795714 Scholastic Library 5/13/2021
218.95
OUTSTANDING
ACCOUNTS_PAYA
BLE
124627 Check
2038 Gordon Food
Service
5/13/2021
14,673.97
OUTSTANDING
ACCOUNTS_PAYA
BLE
124655 Check
793254 Eugene A.
Guglielmi
5/13/2021
625.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124625 Check
1542 Zep Sales &
Service
5/13/2021
263.03
OUTSTANDING
ACCOUNTS_PAYA
BLE
124640 Check
790326 Friends Office
5/13/2021
7.29
OUTSTANDING
ACCOUNTS_PAYA
BLE
124649 Check
Services
792468 Healthcare Billing 5/13/2021
267.68
OUTSTANDING
ACCOUNTS_PAYA
BLE
124676 Check
991547 The K Company,
Inc.
5/13/2021
925.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124650 Check
792556 Consolidated
Electric Coop Inc
5/13/2021
10,300.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124623 Check
1046 KE-WA-PA SALES
& SERVICE
5/13/2021
266.77
OUTSTANDING
ACCOUNTS_PAYA
BLE
124653 Check
Rental
792938 Voss Bros. Sales & 5/13/2021
149.15
OUTSTANDING
ACCOUNTS_PAYA
BLE
124672 Check
795553 Background
InvestigationBure
au
5/13/2021
14.45
OUTSTANDING
ACCOUNTS_PAYA
BLE
124652 Check
792733 Larry Sargent
5/13/2021
1,453.14
OUTSTANDING
ACCOUNTS_PAYA
BLE
124643 Check
791495 Professional
Speech Services
5/13/2021
36,795.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124671 Check
Services
795548 Reach Educational 5/13/2021
4,200.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124624 Check
1536 Transportation
Accessories Co
5/13/2021
84.60
OUTSTANDING
ACCOUNTS_PAYA
BLE
124647 Check
792393 State Security,
LLC
5/13/2021
414.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124675 Check
795899 The LAX Shop,
Inc.
5/13/2021
96.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124677 Check
991551 Hulkenberg, John
5/13/2021
420.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124678 Check
991614 Walters, Emily N.
5/13/2021
159.95
OUTSTANDING
ACCOUNTS_PAYA
BLE
124622 Check
721 Craig, Georgia
5/13/2021
19.80
OUTSTANDING
ACCOUNTS_PAYA
BLE
124662 Check
794718 Bowman, Matthew 5/13/2021
114.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124669 Check
795283 PaySchools
5/13/2021
379.59
OUTSTANDING
ACCOUNTS_PAYA
BLE
124667 Check
795181 Time
Warner/Spectrum
5/13/2021
568.28
OUTSTANDING
ACCOUNTS_PAYA
BLE
Page 41

Reporting Period: May 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
124559 Check
737 School Health
5/6/2021
53.37
OUTSTANDING
ACCOUNTS_PAYA

124645 Check
791761 NCS Pearson, Inc. 5/13/2021
$ 305.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124642 Check
791262 Blick Art Materials 5/13/2021
1,875.43
OUTSTANDING
ACCOUNTS_PAYA
BLE
124651 Check
792640 Beem's BP
Distributing, Inc.
5/13/2021
1,094.76
OUTSTANDING
ACCOUNTS_PAYA
BLE
124638 Check
723739 Moore, Heidi
5/13/2021
48.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124644 Check
791693 Ohio BCI & I
5/13/2021
514.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124641 Check
790702 Kerns, Kelly
5/13/2021
23.98
OUTSTANDING
ACCOUNTS_PAYA
BLE
124629 Check
3231 FLINN
SCIENTIFIC, INC.
5/13/2021
39.65
OUTSTANDING
ACCOUNTS_PAYA
BLE
124632 Check
5237 ESC of Central
Ohio
5/13/2021
27,523.69
OUTSTANDING
ACCOUNTS_PAYA
BLE
124658 Check
793894 United Dairy, Inc.
5/13/2021
4,599.12
OUTSTANDING
ACCOUNTS_PAYA
BLE
124664 Check
795010 Yeager, Katie
5/13/2021
82.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
124639 Check
Tuning
789907 Kim Hoessly Piano 5/13/2021
100.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124673 Check
795558 Language Line
Services, Inc.
5/13/2021
3.75
OUTSTANDING
ACCOUNTS_PAYA
BLE
124657 Check
793710 Rush Truck
Centers of Ohio,
Inc.
5/13/2021
330.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124661 Check
794556 Boundless
Behavioral
HealthInc
5/13/2021
5,240.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124628 Check
3036 NASCO
5/13/2021
229.75
OUTSTANDING
ACCOUNTS_PAYA
BLE
124634 Check
6372 Cintas Corp.
Location #003
5/13/2021
57.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
124666 Check
795169 Bloomer, Kelley
5/13/2021
101.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900001 PNC Bank - Visa
5/12/2021
17,846.15
OUTSTANDING
ACCOUNTS_PAYA
BLE
124615 Check
991620 Brown, Rick
5/11/2021
200.60
OUTSTANDING
REFUND
124616 Check
991621 Pogue, Jeff
5/11/2021
180.00
OUTSTANDING
REFUND
124614 Check
991619 Lagos, Sandra
5/11/2021
17.25
OUTSTANDING
REFUND
124619 Check
991625 Green, Brenda
5/11/2021
17.50
OUTSTANDING
REFUND
124618 Check
991623 Ramirez, Juan
5/11/2021
265.00
OUTSTANDING
REFUND
124617 Check
991622 Gibson, Christina
5/11/2021
35.00
OUTSTANDING
REFUND
124613 Check
1115 Del-Co Water Co.
5/7/2021
220.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124583 Check
711113 Read, Amy
5/6/2021
22.40
OUTSTANDING
ACCOUNTS_PAYA
BLE
Page 42

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

Corporation
BLE
124582 Check
75214 Pizza Hut
5/6/2021
$ 1,554.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124589 Check
Rental
792938 Voss Bros. Sales & 5/6/2021
221.05
OUTSTANDING
ACCOUNTS_PAYA
BLE
124611 Check
991612 Watters,
Madailein R
5/6/2021
750.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124605 Check
795608 Ross, Jacob T
5/6/2021
500.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124578 Check
8756 Columbus Clay
Company
5/6/2021
2,094.70
OUTSTANDING
ACCOUNTS_PAYA
BLE
124609 Check
991582 Crawford, Lauren
5/6/2021
56.78
OUTSTANDING
ACCOUNTS_PAYA
BLE
124602 Check
795258 Buckeye Ceramic
Supply
5/6/2021
388.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124568 Check
3036 NASCO
5/6/2021
2,008.75
OUTSTANDING
ACCOUNTS_PAYA
BLE
124572 Check
5947 RelaDyne
5/6/2021
160.75
OUTSTANDING
ACCOUNTS_PAYA
BLE
124563 Check
1064 Multi Ventures
Limited
5/6/2021
23,535.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124594 Check
793710 Rush Truck
Centers of Ohio,
Inc.
5/6/2021
6.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124561 Check
1008 Rumpke of Ohio,
Inc.
5/6/2021
3,997.32
OUTSTANDING
ACCOUNTS_PAYA
BLE
124612 Check
9111 Pyrinex, Inc.
5/6/2021
1,320.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124590 Check
793078 Truax, Megan
(reimbursements)
5/6/2021
136.81
OUTSTANDING
ACCOUNTS_PAYA
BLE
124593 Check
793465 Unifirst
Corporation
5/6/2021
49.12
OUTSTANDING
ACCOUNTS_PAYA
BLE
124560 Check
High School
822 Watkins Memorial 5/6/2021
100.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124584 Check
789765 Kimball Midwest
5/6/2021
297.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124577 Check
7231 Duncan, Denise
5/6/2021
59.88
OUTSTANDING
ACCOUNTS_PAYA
BLE
124581 Check
71045 The Critical
Thinking Co.
5/6/2021
98.35
OUTSTANDING
ACCOUNTS_PAYA
BLE
124586 Check
791599 Jostens, Inc.
5/6/2021
47.85
OUTSTANDING
ACCOUNTS_PAYA
BLE
124596 Check
793909 Porta Kleen
5/6/2021
94.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124570 Check
3075 Curriculum
Associates LLC
5/6/2021
93.13
OUTSTANDING
ACCOUNTS_PAYA
BLE
124566 Check
2038 Gordon Food
Service
5/6/2021
57,960.26
OUTSTANDING
ACCOUNTS_PAYA
BLE
124598 Check
794782 OhioGuidestone
5/6/2021
11,011.92
OUTSTANDING
ACCOUNTS_PAYA
Page 43

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

124564 Check
1115 Del-Co Water Co.
5/6/2021
$ 3,608.24
OUTSTANDING
ACCOUNTS_PAYA
BLE
124573 Check
6330 T-Mobile USA Inc
5/6/2021
246.66
OUTSTANDING
ACCOUNTS_PAYA
BLE
124575 Check
&
6471 Cardinal Bus Sales 5/6/2021
567.51
OUTSTANDING
ACCOUNTS_PAYA
BLE
124588 Check
792393 State Security,
LLC
5/6/2021
927.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124567 Check
2504 American Electric 5/6/2021
31,109.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
124600 Check
794979 Zimmer, Jennifer
A
5/6/2021
59.88
OUTSTANDING
ACCOUNTS_PAYA
BLE
124591 Check
793094 Johnson-Stuber,
Christie
5/6/2021
54.66
OUTSTANDING
ACCOUNTS_PAYA
BLE
124571 Check
4290 School Specialty,
Inc.
5/6/2021
186.97
OUTSTANDING
ACCOUNTS_PAYA
BLE
124592 Check
793193 City Electric
Supply Company
5/6/2021
266.70
OUTSTANDING
ACCOUNTS_PAYA
BLE
124579 Check
9111 Pyrinex, Inc.
5/6/2021
1,007.00
VOID
5/6/2021
ACCOUNTS_PAYA
BLE
124562 Check
1046 KE-WA-PA SALES
& SERVICE
5/6/2021
461.73
OUTSTANDING
ACCOUNTS_PAYA
BLE
124595 Check
793894 United Dairy, Inc.
5/6/2021
11,467.94
OUTSTANDING
ACCOUNTS_PAYA
BLE
124585 Check
790326 Friends Office
5/6/2021
279.80
OUTSTANDING
ACCOUNTS_PAYA
BLE
124601 Check
795079 Amplified IT LLC
5/6/2021
750.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124565 Check
1557 TruckPro, LLC
5/6/2021
211.78
OUTSTANDING
ACCOUNTS_PAYA
BLE
124587 Check
791867 Keys, Richard
5/6/2021
150.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124597 Check
794068 Roger E. Howard
5/6/2021
9,402.90
OUTSTANDING
ACCOUNTS_PAYA
BLE
124606 Check
795857 Plummer, Justin A 5/6/2021
179.59
OUTSTANDING
ACCOUNTS_PAYA
BLE
124604 Check
795607 Ropp, Lauren
5/6/2021
500.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124599 Check
794854 AhelioTech
Services, LTD
5/6/2021
270.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124610 Check
991611 Stefanik, Evan
5/6/2021
500.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124574 Check
6372 Cintas Corp.
Location #003
5/6/2021
57.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
124603 Check
795494 Voorhis Slone
Welsh Crossland
5/6/2021
246,430.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124608 Check
991482 Savvas Learning
Company, LLC
5/6/2021
115.40
OUTSTANDING
ACCOUNTS_PAYA
BLE
124607 Check
795910 Jaeger, Charles
5/6/2021
750.00
OUTSTANDING
ACCOUNTS_PAYA
Page 44

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

124580 Check
70182 WORTHINGTON
DIRECT
5/6/2021
$ 4,958.95
OUTSTANDING
ACCOUNTS_PAYA
BLE
124558 Check
565 STOOKSBURY,
ANGIE
5/6/2021
303.25
OUTSTANDING
ACCOUNTS_PAYA
BLE
124569 Check
3058 Stanton's Sheet
Music, Inc.
5/6/2021
779.23
OUTSTANDING
ACCOUNTS_PAYA
BLE
124576 Check
6894 Cox, Matthew J.
5/6/2021
41.33
OUTSTANDING
ACCOUNTS_PAYA
BLE
Grand Total
$ 9,277,544.25
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
239,356
(41,439)
#
0%
003 - PERMANENT IMPROVEMENT
2,050,577
481,784
2,532,361
1,465,536
256,916
809,910
32%
004 - BUILDING IMPROVEMENT
13,513,172
61,893,458
75,406,630
45,264,853
27,539,089
2,602,688
3%
006 - FOOD SERVICE
1,478,643
1,378
1,480,020
1,473,496
20,284
(13,760)
#
-1%
014 - ROTARY-INTERNAL SERVICES
25,393
19,547
44,940
19,592
19,344
6,004
13%
018 - PUBLIC SCHOOL SUPPORT
144,382
638
145,020
41,005
19,694
84,322
58%
019 - OTHER GRANT
3,255
-
3,255
185
1,885
1,185
36%
022 - DISTRICT AGENCY
209,635
3,074
212,709
264,194
18,145
(69,630)
#
-33%
070 - CAPITAL PROJECTS
130,400
-
130,400
19,453
-
110,947
85%
200 - STUDENT MANAGED ACTIVITY
118,623
3,783
122,406
47,204
44,520
30,682
25%
300 - DISTRICT MANAGED STUDENT ACTIVITY
302,163
2,774
304,937
210,078
36,143
58,716
19%
401 - AUXILLIARY SERVICES
389,434
58,717
448,151
342,892
76,021
29,238
7%
451 - DATA COMMUNICATION FUND
12,600
-
12,600
12,600
-
-
0%
467 - STUDENT WELLNESS AND SUCCESS
285,208
-
285,208
126,489
760
157,959
55%
499 - MISCELLANEOUS STATE GRANT FUND
111,051
43,460
154,512
136,727
6,516
11,269
0%
507 - ESSER FUND
179,127
-
179,127
76,658
-
102,469
0%
510 - CORONA VIRUS RELIEF FUND
207,255
-
207,255
204,680
2,363
212
0%
516 - IDEA PART-B GRANT
971,600
6,723
978,323
622,969
54,426
300,928
31%
551 LIMITED ENGLISH PROFICIENCY
7,170
-
7,170
7,170
-
-
0%
572 - TITLE I
239,295
-
239,295
201,834
4,293
33,168
14%
587 - EARLY CHILDHOOD SPECIAL EDUCATION GRANT
25,635
6,092
31,726
31,200
527
-
0%
590 - TITLE II-A IMPROVING TEACHER QUALITY
84,069
80
84,149
12,910
2,437
68,803
82%
599 - MISCELLANEOUS FEDERAL GRANTS
25,234
-
25,234
7,269
-
17,965
71%
TOTAL ALL FUNDS
44,870,429
62,521,507
107,391,936
74,747,582
28,342,718
4,301,636
4%
# - The accounts have adequate current or anticipated resources and appropriation modifications will be made to account for this and other necessary appropriations.
In addition, the debt service fund variance is due to refunded bonds still being accounted for on our oustanding purchase orders amount, and the district agency
amount is due to additional funds being received from the Sunbury Meadows CDA and expended as a donation to the District.
Page 48

BIG WALNUT LOCAL SCHOOL DISTRICT INVESTMENT PORTFOLIO May 31, 2021

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) 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

109	$3,780.94 182	$2,284.88 546	$6,669.36

Fifth Third Investment Total Subtotal	$2,786,219.06

RedTree Investment Group - Investments

4) City of Brecksville 5) Mizuho Securities 6) LVMH Moet
7) Toyota Motor Credit 8) JP Morgan
9) Canadian Imp Holdings 9) LVMH Moet
10) Federal Home Ln Mtg 11) Federal Farm Credit Bank 12) Federal Home Ln Mtg 13) Federal Natl Mtg Assoc 14) Lorain County
15) Bethel Local School District

Municipal Bond Commercial Paper Commercial Paper Commercial Paper Commercial Paper Commercial Paper Commercial Paper
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 Municipal Bond

$252,400.00 $3,294,555.00 $998,500.00 $449,325.00 $349,452.83 $109,854.56 $384,435.33 $200,000.00 $199,933.20 $200,000.00 $169,923.50 $175,000.00 $217,154.25

6/3/2020 3/4/2021 3/8/2021 3/8/2021 3/16/2021 4/22/2021 3/31/2021 6/15/2020 6/25/2020 6/16/2020 7/23/2020 12/30/2020 7/28/2020

1.03%	6/3/2021 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 0.35%           6/15/2022 0.28%           6/22/2022 0.50%           6/16/2023 0.42%           7/20/2023 0.40%           12/1/2022 1.11%           11/1/2023

3	$2,000.00 182	$5,445.00 186	$1,500.00 186                $675.00 192                $547.17 199                $145.44 203                $564.67 380	$1,050.00 387                $780.00 746	$2,500.00 780	$1,700.00 549	$1,400.00 884	$7,845.75

Government Debt - Federal Agency Subtotal	$7,000,533.67

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

$21,692.08 $761,784.69 $2,750.15 $1,840,503.54

$2,626,730.46

$12,413,483.19

5/31/2021	0.05% 5/31/2021	0.01% 5/31/2021	0.01% 5/31/2021	0.08%

6/1/2021	1	$0.03 6/1/2021	1	$0.21 6/1/2021	1	$0.00 6/1/2021	1	$4.03

ACTIVE FUNDS - General Operating Funds

1) First Commonwealth Bank 2) First Commonwealth Bank

Total Active Funds

Checking - General Checking - Payroll

$1,457,197.07 $913,868.06

$2,371,065.13

5/31/2021           0.02% 5/31/2021           0.00%

6/1/2021                    1                    $0.80 6/1/2021                    1                    $0.00

Total Active and Interim Funds - General Operating	$14,784,548.32	0.25%	148	$38,893.28

Page 49

BIG WALNUT LOCAL SCHOOL DISTRICT CONSTRUCTION - INVESTMENT PORTFOLIO May 31, 2021

Institution

December 2017 - Note/Bond Proceeds Commercial Paper
1) Canadian Imp Holdings

Money Markets

1)
First American Treasury Obligations Fund

Money Markets Subtotal

Instrument Type

Commercial Paper

Money Market

Cost Basis

$339,550.45

$7,167.52

$7,167.52

Purchase 

Date

4/22/2021

5/31/2021

Yield 	Maturity 

Rate	Date

0.20%	12/16/2021

0.02%	6/1/2021

Days to 

Maturity

199

1

Est. Earnings 

Remaining

$449.55

$0.00

Total December 2017 - Note/Bond Proceeds	$346,717.97

July 2018 - Bond Proceeds Commercial Paper
1) Royal Bank of Canada (RBC) 2) Toyota Motor Credit
3) JP Morgan 4) ING US CP

Commercial Paper Subtotal

First American Treasury 5) 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 Home Ln Mtg
8) Federal Farm Credit Bank 9) Federal Home Ln Mtg

Commercial Paper 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 U.S. Agency Note

$519,190.10 $598,830.00 $998,200.00 $244,632.50

$2,360,852.60

$4,752.10

$4,752.10

$2,365,604.70

$999,710.00 $1,134,802.34 $5,408,812.50 $1,499,425.50 $618,822.00 $1,377,585.00 $2,000,000.00 $2,499,165.00 $900,000.00

9/28/2020 11/6/2020 11/12/2020 3/19/2021

5/31/2021

4/28/2020 11/26/2019 12/10/2019 5/6/2020 5/18/2020 5/21/2020 6/15/2020 6/25/2020 7/20/2020

0.21%	6/22/2021 0.26%           8/3/2021 0.24%           8/9/2021 0.20%       12/14/2021

0.02%	6/1/2021

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 0.35%	6/15/2022 0.28%	6/22/2022 0.32%       10/20/2022

22                 $809.90 64              $1,170.00 70              $1,800.00 197                 $367.50

1	$0.00

57              $1,540.00 61            $16,638.29 92            $81,900.00 340              $4,324.50 352              $2,170.00 352              $4,623.00 380            $10,500.00 387            $10,585.00 507              $4,725.00

Federal Government Obligations Subtotal	$16,438,322.34

Municipal Bonds

10) City of Strongsville

11) City of Youngstown, OH 12) City of Youngstown, OH 13) City of Worthington, OH

Municipal Bonds Subtotal

Municipal Bond Municipal Bond Municipal Bond Municipal Bond

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

$2,599,930.55

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

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

562	$6,928.50 590	$3,030.00 604	$2,165.00 661                 $777.21

Page 50

BIG WALNUT LOCAL SCHOOL DISTRICT CONSTRUCTION - INVESTMENT PORTFOLIO May 31, 2021

Institution	Instrument Type

May 2019 - Bond Proceeds (Continued) Certificates of Deposit

Purchase 	Yield 
Cost Basis	Date	Rate

Maturity 
Date

Days to 
Maturity

Est. Earnings 
Remaining

14) Brookline Bank, MA

15) Nicolet National Bank, WI 16) Bank of Rhode Island, RI 17) AvidBank, CA

Certificate of Deposit Subtotal

Commercial Paper

18) Toyota Motor Credit 19) Toyota Motor Credit 20) JP Morgan
21) Royal Bank of Canada (RBC) 22) MUFG Bank
23) MUFG Bank 24) Citigroup 25) LVMH Moet 26) Natixis NY
27) Bank of Montreal 28) ING US CP
29) Natixis NY

Commercial Paper Subtotal

30)
First American Treasury Obligations Fund

31) Star Ohio - Construction Fund Subtotal

Total May 2019 - Bond 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

$4,997.11

$4,223,465.69 $4,228,462.80

$37,815,069.40

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

5/31/2021

5/31/2021

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 0.20%	1/4/2022

0.03%	6/1/2021

0.08%	6/1/2021

38                  $286.52 49                  $495.62 70                  $467.13 161                  $884.46

39              $2,137.06 64              $1,950.00 70              $3,600.00 70              $2,577.91 95              $1,854.17 102                  $222.50 184              $1,450.00 186              $3,000.00 186              $1,569.17 189              $1,275.00 197              $1,500.00 218              $1,423.33

1	$0.00

1	$9.26

Grand Total Construction Proceeds	$40,527,392.07	0.46%	151	$179,205.58

Page 51

BIG WALNUT LOCAL SCHOOL DISTRICT INVESTMENT EARNINGS REVENUE May 31, 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

$4,790.59

$15,003.35

$0.00

$5.36

$19.90

$19,819.20

Year to Date

$92,313.40

$692,334.80

$16.81

$52.16

$641.22

$785,358.39

Page 52

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

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