Big Walnut Local School District

Monthly Financial Report

for the month ended November 30, 2020

Prepared By: Jeremy J. Buskirk Treasurer

Table of Contents

Description	Page

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

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

Variance Analysis

Comparison of Monthly Ending Cash Balances	4 & 5

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

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

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

Comparison of Monthly and Total Income Tax	12 & 13

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

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

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

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

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

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

Comparison of Monthly and Total Purchased Services	26 & 27

Comparison of Monthly and Total Supplies and Materials	28 & 29

Comparison of Monthly and Total Capital Outlay	30 & 31

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

All Funds Reports

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

Summary Check Register (Disbursement Report)	36 - 44

Comparison of Fiscal Year 2021 YTD Appropriations with Fiscal YTD Actual	46 Expenditures – All Funds (excluding General Fund)

Investments - All Funds	47 - 50

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 2020	FY 2011 Enrollment	4,035                                 2,994
as of 12/7/2020

% Change

34.77%

Page 1

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

CATEGORY

Revenues

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

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

Total Revenues & Other Fin. Sources

Expenditures

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

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

Total Expenditures & Other Fin. Uses

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

Beginning Cash Balance July 1

Ending Cash Balance

Estimated Encumbrances

Unreserved Fund Balance

FY 21 EST.

$9,523,288 2,255,792 4,475,106 2,735,882 6,065 1,373,768 696,635 21,066,536

$0 77,271 77,271

$21,143,807

$10,296,572 4,963,598 2,195,106 579,555 2,500 286,641 18,323,972

$0 0 0 $0

$18,323,972

$2,819,835

$11,167,332

$13,987,167

$2,345,313

$11,641,854

FY 21 ACTUAL

$9,574,832 2,255,830 4,574,800 2,764,830 6,066 1,379,260 698,073 21,253,691

$0 78,658 78,658

$21,332,348

$10,190,400 4,823,058 2,127,144 553,479 2,755 286,962 17,983,798

$0 0 0 $0

$17,983,798

$3,348,550

$11,167,332

$14,515,882

$2,581,401

$11,934,481

VARIANCE

$51,544 38 99,694 28,948 1
5,492 1,438 187,155

$0 1,387 1,387

$188,541

($106,172) (140,540) (67,962) (26,076)
255 321
(340,174)

$0 0 0 $0

($340,174)

$528,715

$0

$528,715

($236,088)

$292,627

PERCENTAGE

0.5% 0.0% 2.2% 1.1% 0.0% 0.4% 0.2% 0.9%

0.0% 1.8% 1.8%

0.9%

-1.0% -2.8% -3.1% -4.5% 10.2% 0.1% -1.9%

0.0% 0.0% 0.0% 0.0%

-1.9%

18.7%

0.0%

3.8%

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

November 30, 2020

Actual Cash Balance

Estimated Cash Balance

$14,515,882

$13,987,167

Variance From Estimate	OVER

Percent Variance From Estimate	OVER

$528,715

3.78%

Previous Year Cash Balance	$13,011,477

COMMENTS: Our cash balances is slightly above what we would have anticipated for the month of November. We did receive our final tax settlement at the beginning of November and fortunately received our state property tax allocations at the end of November, which was earlier than expected when considering the late receipt of our property taxes. In addition, expenditures have continued to trend slightly under estimated amounts. We are hopeful that we will continue to stay on track with both revenues and expenditures, but we know we will need to continue closely monitor the state and local data regarding recovery and fluctuations from COVID-19. Further detail will be provided in the proceeding pages.

Page 5

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

COMPARISON OF TOTAL MONTHLY REVENUES & OTHER FINANCING SOURCES

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

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

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 6

COMPARISON TOTAL REVENUES & OTHER FINANCING SOURCES

November 30, 2020

MONTH	YEAR-TO-DATE

Actual Receipts

Estimated Receipts

$6,257,190

$795,068

$21,332,348

$21,143,807

Variance From Estimate	OVER

Variance From Estimate	OVER

$5,462,122	OVER

687.00%	OVER

$188,541

0.89%

Actual Prior Year	$666,824	$20,127,521

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$44,599,152

47.83%

Percent Of Budget Year Completed	5 Months	41.67%

COMMENTS: We experienced a large variance in our monthly actual and estimated revenues due to our final property tax settlement receipts. We did finally receive our final tax settlement at the beginning of November and fortunately received our state property tax allocations at the end of November, which was earlier than expected when considering the late receipt of our property taxes. As noted above, the receipt of these funds has put our actual annual revenues in line with our estimates. With the information we have available at this time, we believe that our estimates are reasonable but will continue to monitor all areas as new local, state, and national economic data becomes available.

Page 7

COMPARISON OF TOTAL MONTHLY GENERAL PROPERTY TAX (REAL ESTATE)

$9,000,000

$8,250,000

$7,500,000

$6,750,000

$6,000,000

$5,250,000

$4,500,000

$3,750,000

$3,000,000

$2,250,000

$1,500,000

$750,000

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

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

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 8

COMPARISON OF GENERAL PROPERTY TAX (REAL ESTATE)

November 30, 2020

MONTH	YEAR-TO-DATE

Actual Real Estate Tax Receipts

Estimated Real Estate Tax Receipts

$1,803,822

$0

$9,574,832

$9,523,288

Variance From Estimate	OVER

Variance From Estimate	OVER

$1,803,822	OVER

0.00%	OVER

$51,544

0.54%

Actual Prior Year	$0	$9,016,329

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$21,144,161

45.28%

Percent Of Budget Year Completed	5 months	41.67%

COMMENTS: We are over monthly estimates for property taxes in November but have come in line with year-to-date estimates. We did finally receive our final tax settlement at the beginning of November and are pleased to see that we are in line with our anticipated revenues. We are expecting and increase for the second half of the fiscal year due to triennial update and new construction valuation increases. With the information available at this time, we believe estimated revenues for the year are reasonable and should continue to be in line with projections as the year continues.

Page 9

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

$2,250,000

$2,000,000

$1,750,000

$1,500,000

$1,250,000

$1,000,000

$750,000

$500,000

$250,000

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

$4,000,000

$3,500,000

$3,000,000

$2,500,000

$2,000,000

$1,500,000

$1,000,000

$500,000

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 10

COMPARISON OF TANGIBLE PERSONAL PROPERTY TAX (PUPP)

November 30, 2020

MONTH	YEAR-TO-DATE

Actual PUPP Tax Receipts

Estimated PUPP Tax Receipts

$2,227,496

$0

$2,255,830

$2,255,792

Variance From Estimate	OVER

Variance From Estimate	OVER

$2,227,496	OVER	$38

0.00%	OVER	0.00%

Actual Prior Year	$0	$2,236,812

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$4,441,538

50.79%

Percent Of Budget Year Completed	5 months	41.67%

COMMENTS: We are over monthly estimates for property taxes in November but have come in line with year-to-date estimates. We did finally receive our final tax settlement at the beginning of November and are pleased to see that we are in line with our anticipated revenues. Final settlement is historically when the majority of the tax revenues are received. With the information available at this time, we believe estimated revenues for the year are reasonable and should continue to be in line with projections as the year continues.

Page 11

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

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

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

COMPARISON OF TOTAL YEAR-TO-DATE INCOME TAX

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 12

COMPARISON OF INCOME TAX

November 30, 2020

MONTH	YEAR-TO-DATE

Actual State Receipts

Estimated State Receipts

$0	$4,574,800

$0	$4,475,106

Variance From Estimate

Variance From Estimate

$0	OVER

0.00%	OVER

$99,694

2.23%

Actual Prior Year	$0	$4,911,115

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$7,959,783

57.47%

Percent Of Budget Year Completed	5 months	41.67%

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

Page 13

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

$675,000

$600,000

$525,000

$450,000

$375,000

$300,000

$225,000

$150,000

$75,000

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

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

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 14

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

November 30, 2020

MONTH	YEAR-TO-DATE

Actual State Receipts

Estimated State Receipts

$589,020

$566,989

$2,770,896

$2,741,947

Variance From Estimate	OVER

Variance From Estimate	OVER

$22,031	OVER

3.89%	OVER

$28,949

1.06%

Actual Prior Year	$573,484	$2,987,179

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$6,606,343

41.94%

Percent Of Budget Year Completed	5 months	41.67%

COMMENTS: We are on target with annual estimates, but the impact of the state cuts received in May 2020 can be seen in the differences noted between current year receipts and prior year receipts for the same time period. We did receive and adjustment due to a reconcilation at the state level for enrollment, scholarship deductions, and community school deductions, which provided and increase this month and for the year. We are, however, on track with our annual estimates.

Page 15

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

COMPARISON OF TOTAL MONTHLY STATE PROPERTY TAX ALLOCATIONS

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

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

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 16

COMPARISON OF STATE PROPERTY TAX ALLOCATIONS

November 30, 2020

MONTH	YEAR-TO-DATE

Actual Tax Allocation Receipts

Estimated Tax Allocation Receipts

$1,362,371

$2,474

$1,379,260

$1,373,768

Variance From Estimate	OVER

Variance From Estimate	OVER

$1,359,897	OVER	$5,492

54967.56%	OVER	0.40%

Actual Prior Year	$2,495	$1,326,863

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$2,870,291

48.05%

Percent Of Budget Year Completed	5 months	41.67%

COMMENTS: We are on target with annual estimates. Fortunately, we received our state property tax allocations at the end of November, which was earlier than expected when considering the late receipt of our property taxes. As noted above, the receipt of these funds has put our actual annual revenues in line with our 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

November 30, 2020

MONTH	YEAR-TO-DATE

Actual Other Receipts

Estimated Other Receipts

$274,481

$225,605

$776,731

$773,906

Variance From Estimate	OVER

Variance From Estimate	OVER

$48,876	OVER	$2,825

21.66%	OVER	0.36%

Actual Prior Year	$147,376	$1,051,808

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$1,577,036

49.25%

Percent Of Budget Year Completed	5 months	41.67%

COMMENTS:	We are on target with annual estimates.

Page 19

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

COMPARISON OF TOTAL MONTHLY EXPENDITURES & OTHER FINANCING USES

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

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

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 20

COMPARISON OF TOTAL EXPENDITURES & OTHER FINANCING USES

November 30, 2020

MONTH	YEAR-TO-DATE

Actual Expenditures

Estimated Expenditures

$3,918,174

$3,876,693

$17,983,798

$18,323,972

Variance From Estimate	OVER

Variance From Estimate	OVER

$41,481	UNDER

1.07%	UNDER

($340,174)

-1.86%

Actual Prior Year	$3,676,193	$18,679,846

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$45,494,560

39.53%

Percent Of Budget Year Completed	5 months	41.67%

COMMENTS: We are under estimates with annual estimates. While we are under for the month and year, a large portion of this is due to a COVID-19 credit from United Healthcare for our medical insurance that was taken in July, which is causing our retirement/insurance benefits line, as well as, slight trending under in other areas. We anticipate that actual expenditures will be in line with estimates as the year continues.

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)

November 30, 2020

MONTH	YEAR-TO-DATE

Actual Wage Expenditures

Estimated Wage Expenditures

$2,253,760

$2,329,805

$10,190,400

$10,296,572

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($76,045)	UNDER

-3.26%	UNDER

($106,172)

-1.03%

Actual Prior Year	$2,209,394	$9,882,922

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$25,230,318

40.39%

Percent Of Budget Year Completed	5 months	41.67%

COMMENTS: We are on target with annual estimates.

Page 23

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

COMPARISON OF TOTAL MONTHLY EMPLOYEES' RETIREMENT/INSURANCE BENEFITS

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

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

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 24

COMPARISON OF EMPLOYEES' RETIREMENT/INSURANCE BENEFITS

November 30, 2020

MONTH	YEAR-TO-DATE

Actual Fringe Benefit Expenditures

Estimated Fringe Benefit Expenditures

$924,303

$968,933

$4,823,058

$4,963,598

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($44,630)	UNDER

-4.61%	UNDER

($140,540)

-2.83%

Actual Prior Year	$963,933	$5,251,471

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$12,210,482

39.50%

Percent Of Budget Year Completed	5 months	41.67%

COMMENTS: We are under estimates as of the end of November and for the year. While we are currently seeing a trending slightly under estimates, a big reason for our favorable variance is a $60,674 COVID-19 credit, which was the portion of the total credit applied to offset United Healthcare July employer medical insurance premiums. With a favorable variance in our Personal Services line our wage-related benefit costs are under lending to the overall favorable variance. We believe that as the year continues we should continue to stay on track in this expenditure area.

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

November 30, 2020

MONTH	YEAR-TO-DATE

Actual Service Expenditures

Estimated Service Expenditures

$518,123

$500,376

$2,127,144

$2,195,106

Variance From Estimate	OVER

Variance From Estimate	OVER

$17,747	UNDER

3.55%	UNDER

($67,962)

-3.10%

Actual Prior Year	$416,331	$2,503,254

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$6,217,453

34.21%

Percent Of Budget Year Completed	5 months	41.67%

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

Page 27

$300,000

$275,000

$250,000

$225,000

$200,000

$175,000

$150,000

$125,000

$100,000

$75,000

$50,000

$25,000

COMPARISON OF TOTAL MONTHLY SUPPLIES AND MATERIALS

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

$1,200,000

$1,100,000

$1,000,000

$900,000

$800,000

$700,000

$600,000

$500,000

$400,000

$300,000

$200,000

$100,000

COMPARISON OF TOTAL YEAR-TO-DATE SUPPLIES AND MATERIALS

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 28

COMPARISON OF SUPPLIES AND MATERIALS

November 30, 2020

MONTH	YEAR-TO-DATE

Actual Material Expenditures

Estimated Material Expenditures

$58,581

$57,006

$553,479

$579,555

Variance From Estimate	OVER

Variance From Estimate	OVER

$1,575	UNDER

2.76%	UNDER

($26,076)

-4.50%

Actual Prior Year	$72,036	$757,561

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$1,101,464

50.25%

Percent Of Budget Year Completed	5 months	41.67%

COMMENTS: We have a favorable variance in this line at the end of November. Supplies and materials can fluctuate greatly due to timing of when invoices are received each year and when payment is required. While we anticipate fluctuations in monthly actual and estimated amounts, we believe that as the year continues we will remain in line with anticipated amounts.

Page 29

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

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

COMPARISON OF TOTAL YEAR-TO-DATE CAPITAL OUTLAY

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 30

COMPARISON OF CAPITAL OUTLAY

November 30, 2020

MONTH	YEAR-TO-DATE

Actual Equipment Expenditures	$1,013	$2,755

Estimated Equipment Expenditures	$0	$2,500

Variance From Estimate	OVER

Variance From Estimate	OVER

$1,013	OVER	$255

0.00%	OVER	10.20%

Actual Prior Year	$0	$0

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$10,600

25.99%

Percent Of Budget Year Completed	5 months	41.67%

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

November 30, 2020

MONTH	YEAR-TO-DATE

Actual Other Expenditures

Estimated Other Expenditures

$162,396

$20,573

$286,962

$286,641

Variance From Estimate	OVER

Variance From Estimate	OVER

$141,823	OVER	$321

689.36%	OVER	0.11%

Actual Prior Year	$14,499	$284,638

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$724,243

39.62%

Percent Of Budget Year Completed	5 months	41.67%

COMMENTS: We are on target with annual estimates.

Page 33

RECEIPTS, EXPENDITURES, AND FUND BALANCES REPORT

AND

MONTHLY SUMMARY CHECK REGISTER

Page 34

NOVEMBER 2020 - RECEIPTS, EXPENDITURES, AND FUND BALANCES REPORT

Code
Fund Description
FY Beginning
Balance
MTD Actual
Receipts
FYTD Actual
Receipts
MTD Expended
FYTD Expended
Current Balance
FY Encumbrances
FYTD
Unencumbered
001
GENERAL
$11,603,384.92
$6,257,190.22
$21,332,348.20
$3,918,174.17
$17,983,798.36
$14,951,934.76
$2,581,401.08
$12,370,533.68
002
BOND RETIREMENT
7,513,012.92
1,264,462.11
3,862,163.15
7,747,005.71
7,747,580.10
3,627,595.97
2,677,020.63
950,575.34
003
PERMANENT IMPROVEMENT
1,072,676.04
167,866.84
785,087.41
51,939.70
1,004,385.43
853,378.02
184,640.13
668,737.89
004
BUILDING
74,686,630.34
86,233.80
460,631.41
3,887,911.17
20,087,275.93
55,059,985.82
52,460,979.15
2,599,006.67
006
FOOD SERVICE
47,510.19
181,397.68
259,958.72
152,647.99
575,699.25
(268,230.34)
139,817.93
(408,048.27)
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
4,036.98
14,976.27
(789.00)
15,871.00
24,868.80
0.00
24,868.80
018
PUBLIC SCHOOL SUPPORT
99,215.17
1,682.29
14,684.49
1,590.93
15,742.12
98,157.54
12,816.26
85,341.28
019
OTHER GRANT
7,655.22
0.00
(98.97)
31.67
31.67
7,524.58
1,988.12
5,536.46
022
DISTRICT AGENCY
121,083.35
91,376.42
92,208.65
2,360.84
78,470.57
134,821.43
17,462.42
117,359.01
028
SPECIAL EDUCATION FUND
892.58
0.00
0.00
0.00
0.00
892.58
0.00
892.58
070
CAPITAL PROJECTS
130,408.51
0.00
26.36
0.00
0.00
130,434.87
0.00
130,434.87
200
STUDENT MANAGED ACTIVITY
133,197.05
3,240.03
27,206.81
3,782.14
7,242.49
153,161.37
41,384.40
111,776.97
300
DISTRICT MANAGED ACTIVITY
40,094.66
5,635.78
126,936.49
28,314.99
133,795.42
33,235.73
68,181.80
(34,946.07)
401
AUXILIARY SERVICES
169,063.26
67,283.14
134,638.32
10,952.36
122,457.51
181,244.07
15,318.46
165,925.61
451
DATA COMMUNICATION FUND
0.00
0.00
6,300.00
0.00
0.00
6,300.00
0.00
6,300.00
467
Student Wellness and Success Fund
79,718.87
0.00
101,162.00
7,802.41
38,650.89
142,229.98
1,605.61
140,624.37
499
MISCELLANEOUS STATE GRANT FUND
19,658.05
2,160.72
63,728.54
13,860.47
84,594.51
(1,207.92)
6,401.83
(7,609.75)
510
CORONA VIRUS RELIEF FUND
0.00
0.00
77,413.88
74,842.74
156,739.91
(79,326.03)
18,261.83
(97,587.86)
516
IDEA PART B GRANTS
(54,474.26)
90,909.51
298,037.99
55,939.58
275,223.91
(31,660.18)
30,600.00
(62,260.18)
572
TITLE I DISADVANTAGED CHILDREN
(20,098.49)
16,239.29
85,055.65
16,239.29
81,196.45
(16,239.29)
0.00
(16,239.29)
587
IDEA PRESCHOOL-HANDICAPPED
0.00
2,847.22
12,683.04
2,847.22
14,106.65
(1,423.61)
0.00
(1,423.61)
590
IMPROVING TEACHER QUALITY
(87.90)
359.80
10,123.61
95.00
10,130.71
(95.00)
1,071.40
(1,166.40)
599
MISCELLANEOUS FED. GRANT FUND
(1,319.47)
707.61
2,027.08
550.00
1,257.61
(550.00)
0.00
(550.00)
$95,678,004.34
$8,243,629.44
$27,767,299.10
$15,976,099.38
$48,434,250.49
$75,011,052.95
$58,258,951.05
$16,752,101.90
Grand Total
Page 35

Reporting Period: November 2020 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
123427 Check
5534 META - Marion
11/6/2020
1,459.08 11/30/2020
RECONCILED
ACCOUNTS_PAYA

0 Electronic
900001 PNC Bank - Visa
11/10/2020
$ 14,263.13 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
11/13/2020
24,242.49 11/30/2020
RECONCILED
PAYROLL
0 Electronic
11/13/2020
8,280.00 11/30/2020
RECONCILED
PAYROLL
0 Electronic
11/13/2020
1,264,293.63 11/30/2020
RECONCILED
PAYROLL
0 Electronic
11/13/2020
2,373.28 11/30/2020
RECONCILED
PAYROLL
0 Electronic
900500 Payroll Account
11/18/2020
34,518.35 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
910000 STATE
TEACHERS
11/18/2020
127,847.59 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
920000 SCHOOL
EMPLOYEES
11/18/2020
49,681.19 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
955000 The Bank of New
York Mellon
11/24/2020
5,515,996.88 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
900050 Huntington Trust
Company
11/24/2020
578,200.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
955200 The Bank of New
York Mellon
11/24/2020
1,610,287.50 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
11/30/2020
1,069,825.22 11/30/2020
RECONCILED
PAYROLL
0 Electronic
11/30/2020
861.40 11/30/2020
RECONCILED
PAYROLL
0 Electronic
900600 United Health
Care Insurance
11/30/2020
588,676.65 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
900800 Delta Dental Plan
of Ohio, Inc
11/30/2020
11,894.49 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
900025 Dearborn Life
Insurance Co
11/30/2020
1,570.05 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
910000 STATE
TEACHERS
11/30/2020
97,976.41 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
920000 SCHOOL
EMPLOYEES
11/30/2020
36,524.81 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
900500 Payroll Account
11/30/2020
31,231.08 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
900035 ArbiterPay Trust
Account
11/30/2020
15,775.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123420 Check
177 Scholastic
Magazines
11/6/2020
1,128.88 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123421 Check
1115 Del-Co Water Co.
11/6/2020
417.12 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123422 Check
3036 NASCO
11/6/2020
699.09 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123423 Check
3058 Stanton's Sheet
Music, Inc.
11/6/2020
224.26 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123424 Check
3137 Tristar
Transportation Co
11/6/2020
8,881.93 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123425 Check
3231 FLINN
SCIENTIFIC, INC.
11/6/2020
430.87 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123426 Check
4290 School Specialty,
Inc.
11/6/2020
463.53 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
Page 36

Reporting Period: November 2020 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
123451 Check
794762 Ruling Our
11/6/2020
1,100.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA

Office
BLE
123428 Check
5725 BRICKER &
ECKLER LLP
11/6/2020
$ 1,130.20 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123429 Check
6330 T-Mobile USA Inc
11/6/2020
300.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123430 Check
6378 HUSTON, LISA
11/6/2020
149.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123431 Check
6894 Cox, Matthew J.
11/6/2020
18.86 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123432 Check
7374 National FFA
Organization
11/6/2020
417.50 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123433 Check
7798 Ohio Capital
Conference - HS
11/6/2020
40.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123434 Check
7804 BIG WALNUT
ATHLETIC
BOOSTERS
11/6/2020
230.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123435 Check
7834 MT. VERNON
HIGH SCHOOL
11/6/2020
945.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123436 Check
LLC
7852 Really Good Stuff, 11/6/2020
688.50 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123437 Check
#34063345
8898 Office Depot Dept 11/6/2020
126.75 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123438 Check
9111 Pyrinex, Inc.
11/6/2020
665.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123439 Check
711113 Read, Amy
11/6/2020
25.30 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123440 Check
789714 Alexander,
Stephen P.
11/6/2020
114.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123441 Check
790326 Friends Office
11/6/2020
64.41 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123442 Check
790367 Strategic
Management
Solutions
11/6/2020
2,253.20 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123443 Check
791051 Auditor of State
11/6/2020
14,178.20 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123444 Check
791262 Blick Art Materials 11/6/2020
214.72 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123445 Check
792626 COHSBC-Central
Ohio High Schoo
11/6/2020
200.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123446 Check
793465 Unifirst
Corporation
11/6/2020
45.70 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123447 Check
793785 Fields, Jacob A.
11/6/2020
114.00
VOID
11/30/2020
ACCOUNTS_PAYA
BLE
123448 Check
794418 Gahanna Lincoln
High School
11/6/2020
285.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123449 Check
794698 The Bowling Club
at Ohio State
11/6/2020
220.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123450 Check
794728 Jados, Stephen A
11/6/2020
72.45 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
Page 37

Reporting Period: November 2020 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
Center
BLE

Experiences
BLE
123452 Check
794854 AhelioTech
Services, LTD
11/6/2020
$ 270.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123453 Check
795141 Castrilla, Alison
11/6/2020
114.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123454 Check
795339 Whiteside, Justin
11/6/2020
342.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123455 Check
Services
795548 Reach Educational 11/6/2020
13,160.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123456 Check
Ath Boosters
795662 Olentangy Orange 11/6/2020
440.00
VOID
11/9/2020
ACCOUNTS_PAYA
BLE
123457 Check
991455 Leaving The
Village LLC
11/6/2020
95.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123458 Check
795555 Gilbane Building
Company
11/9/2020
3,879,716.30 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123459 Check
Ath Boosters
795662 Olentangy Orange 11/9/2020
440.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123460 Check
226 Baudville, Inc.
11/12/2020
53.40 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123461 Check
300 Discount School
Supply
11/12/2020
1,430.62
VOID
11/20/2020
ACCOUNTS_PAYA
BLE
123462 Check
690 WHITEHALL
HIGH SCHOOL
11/12/2020
400.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123463 Check
737 School Health
Corporation
11/12/2020
649.81 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123464 Check
1046 KE-WA-PA SALES
& SERVICE
11/12/2020
11.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123465 Check
1064 Multi Ventures
Limited
11/12/2020
23,535.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123466 Check
1115 Del-Co Water Co.
11/12/2020
5,779.28 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123467 Check
2502 VILLAGE OF
SUNBURY
11/12/2020
5,682.39 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123468 Check
3036 NASCO
11/12/2020
301.22 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123469 Check
3316 Saddleback
Educational Inc
11/12/2020
55.70 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123470 Check
5237 ESC of Central
Ohio
11/12/2020
87,217.60 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123471 Check
5725 BRICKER &
ECKLER LLP
11/12/2020
3,207.50 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123472 Check
6335 Verizon Wireless
11/12/2020
423.33
OUTSTANDING
ACCOUNTS_PAYA
BLE
123473 Check
7804 BIG WALNUT
ATHLETIC
BOOSTERS
11/12/2020
600.00
VOID
11/23/2020
ACCOUNTS_PAYA
BLE
123474 Check
#34063345
8898 Office Depot Dept 11/12/2020
174.71 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123475 Check
70203 Music & Arts
11/12/2020
2,442.97 11/30/2020
RECONCILED
ACCOUNTS_PAYA
Page 38

Reporting Period: November 2020 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
123500 Check
795038 Columbus State
11/12/2020
1,828.73 11/30/2020
RECONCILED
ACCOUNTS_PAYA

123476 Check
723802 E A I Education
11/12/2020
$ 674.71 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123477 Check
789714 Alexander,
Stephen P.
11/12/2020
114.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123478 Check
790326 Friends Office
11/12/2020
83.84 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123479 Check
791092 EDGE Document
Solutions, LLC
11/12/2020
132.33 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123480 Check
791262 Blick Art Materials 11/12/2020
538.50 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123481 Check
791495 Professional
Speech Services
11/12/2020
41,295.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123482 Check
791693 Ohio BCI & I
11/12/2020
1,222.75 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123483 Check
792107 Great America
Leasing Corp
11/12/2020
807.68 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123484 Check
792178 Germann, Douglas 11/12/2020
10.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123485 Check
792223 Neola, Inc.
11/12/2020
650.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123486 Check
792556 Consolidated
Electric Coop Inc
11/12/2020
18,893.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123487 Check
793094 Johnson-Stuber,
Christie
11/12/2020
59.92 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123488 Check
793117 Meacham,
Christopher Allen
11/12/2020
114.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123489 Check
793165 Wagoner, Timothy 11/12/2020
29.90 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123490 Check
793465 Unifirst
Corporation
11/12/2020
26.90 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123491 Check
793635 Discovery
Benefits, Inc.
11/12/2020
1,047.15 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123492 Check
Studios Inc
793955 Franklin Art Glass 11/12/2020
222.40
OUTSTANDING
ACCOUNTS_PAYA
BLE
123493 Check
794374 Boehm, Dawn
11/12/2020
55.95 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123494 Check
794503 Equiparts Corp
11/12/2020
107.02 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123495 Check
794556 Boundless
Behavioral
HealthInc
11/12/2020
5,240.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123496 Check
794662 HBHS Bowling
Team
11/12/2020
360.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123497 Check
794663 OHSAA
11/12/2020
150.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123498 Check
794782 OhioGuidestone
11/12/2020
6,336.58 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123499 Check
794792 Team Sports, Inc.
11/12/2020
4,292.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
Page 39

Reporting Period: November 2020 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
SUPPLY

Community
BLE
123501 Check
795283 PaySchools
11/12/2020
$ 143.93 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123502 Check
795339 Whiteside, Justin
11/12/2020
114.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123503 Check
795493 Snyder, David
11/12/2020
292.50 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123504 Check
795704 Bair, Layne
11/12/2020
55.78 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123505 Check
795845 Goodrich, Aaron
11/12/2020
150.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123506 Check
795869 Buehler, Makayla
11/12/2020
100.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123507 Check
Company LLC
991227 The C.D. Whitfield 11/12/2020
19,959.42 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123508 Check
991478 Holden II, George
S.
11/12/2020
114.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123509 Check
991480 Clary Business
Machines
11/12/2020
475.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123510 Check
991481 Matrix
Antimicrobial, LLC
11/12/2020
28,038.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123511 Check
991525 Panorama
Education, Inc.
11/12/2020
9,750.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123512 Check
177 Scholastic
Magazines
11/19/2020
327.26 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123513 Check
313 Loeb Electric -
Columbus
11/19/2020
47.01 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123514 Check
703 Pepsi Cola
Bottling Co
11/19/2020
154.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123515 Check
1008 Rumpke of Ohio,
Inc.
11/19/2020
216.58 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123516 Check
1046 KE-WA-PA SALES
& SERVICE
11/19/2020
6,205.17 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123517 Check
1536 Transportation
Accessories Co
11/19/2020
579.93 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123518 Check
1557 TruckPro, LLC
11/19/2020
353.51 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123519 Check
2038 Gordon Food
Service
11/19/2020
48,618.40 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123520 Check
2503 Columbia Gas Of
Ohio
11/19/2020
1,697.73 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123521 Check
3036 NASCO
11/19/2020
42.21 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123522 Check
3058 Stanton's Sheet
Music, Inc.
11/19/2020
82.91 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123523 Check
3064 Ward's Science
11/19/2020
23.12 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123524 Check
3102 CAROLINA
BIOLOGICAL
11/19/2020
98.32 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
Page 40

Reporting Period: November 2020 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
Speech Services
BLE

123525 Check
4185 PRO-ED, INC
11/19/2020
$ 51.70 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123526 Check
4290 School Specialty,
Inc.
11/19/2020
123.50 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123527 Check
5534 META - Marion
Office
11/19/2020
22,130.06 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123528 Check
5830 Lakeshore
Learning
Materials
11/19/2020
53.99 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123529 Check
6372 Cintas Corp.
Location #003
11/19/2020
45,700.50 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123530 Check
&
6471 Cardinal Bus Sales 11/19/2020
701.99 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123531 Check
7101 SURE SIGNS, INC 11/19/2020
55.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123532 Check
8521 Worly Plumbing
11/19/2020
2.65 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123533 Check
#34063345
8898 Office Depot Dept 11/19/2020
156.81 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123534 Check
9111 Pyrinex, Inc.
11/19/2020
69.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123535 Check
70312 Ohio FFA
Association, Inc.
11/19/2020
1,360.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123536 Check
70722 Riddell All
American
11/19/2020
333.65 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123537 Check
75214 Pizza Hut
11/19/2020
3,640.76 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123538 Check
711046 Rochester 100 Inc. 11/19/2020
405.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123539 Check
723780 Direct Energy
Business, LLC
11/19/2020
575.04 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123540 Check
723802 E A I Education
11/19/2020
1,188.62 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123541 Check
732581 Galapagos; dba
Sportdecals, Inc.
11/19/2020
830.77 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123542 Check
Tuning
789907 Kim Hoessly Piano 11/19/2020
100.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123543 Check
790326 Friends Office
11/19/2020
563.53 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123544 Check
790585 Hylant
Administrative
Services
11/20/2020
8,165.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123545 Check
790685 Palos Sports
11/19/2020
69.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
123546 Check
790734 Easton Telecom
Services, LLC
11/19/2020
1,257.71 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123547 Check
791110 Rose Pest
Solutions
11/19/2020
431.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123548 Check
791495 Professional
11/19/2020
1,475.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
Page 41

Reporting Period: November 2020 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
123572 Check
795462 Northeast In The
11/19/2020
45.00
OUTSTANDING
ACCOUNTS_PAYA

123549 Check
792178 Germann, Douglas 11/19/2020
$ 31.50 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123550 Check
792244 Castiglione, Kim
11/19/2020
142.52 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123551 Check
792286 Britenstine
Environmental
11/19/2020
800.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123552 Check
792393 State Security,
LLC
11/19/2020
625.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123553 Check
792640 Beem's BP
Distributing, Inc.
11/19/2020
559.82 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123554 Check
792733 Larry Sargent
11/19/2020
1,453.14 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123555 Check
793048 O'REILLY,
STACEY
11/19/2020
385.00
VOID
11/20/2020
ACCOUNTS_PAYA
BLE
123556 Check
793710 Rush Truck
Centers of Ohio,
Inc.
11/19/2020
234.29 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123557 Check
793738 Washington Auto
Parts Inc.
11/19/2020
431.11 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123558 Check
793894 United Dairy, Inc.
11/19/2020
8,441.14 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123559 Check
793944 SC Strategic
Solutions, LLC
11/19/2020
7,074.24 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123560 Check
794061 P.D. Paykoff
Trucking
Company
11/19/2020
549.40 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123561 Check
794068 Roger E. Howard
11/19/2020
4,912.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123562 Check
794517 Explain My
Benefits, LLC
11/19/2020
1,800.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123563 Check
794520 K-12 Business
Consulting, Inc.
11/19/2020
3,250.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123564 Check
794689 Brown Supply Co.
11/19/2020
569.19 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123565 Check
794823 AED Superstore
11/19/2020
169.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123566 Check
794833 Asset Genie, Inc.
11/19/2020
413.85 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123567 Check
795116 R & R Services
Plus LLC
11/19/2020
1,750.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123568 Check
795119 Keep, Amy
11/19/2020
103.06 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123569 Check
795140 Division 7 Roofing 11/19/2020
1,307.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123570 Check
795181 Time
Warner/Spectrum
Enterpris
11/19/2020
568.22 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123571 Check
795379 Waterlogic USA
Inc.
11/19/2020
218.44 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
Page 42

Reporting Period: November 2020 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
BLE

Know
BLE
123573 Check
795604 Wecker, Cole A
11/19/2020
$ 126.14 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123574 Check
795685 US Bank National
Association
11/19/2020
4,607.89 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123575 Check
795829 ADA Sports and
Rackets, LLC
11/19/2020
667.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123576 Check
795857 Plummer, Justin A 11/19/2020
95.16 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123577 Check
795886 Roger D. Fields
Associates,Inc
11/19/2020
500.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123578 Check
991482 Savvas Learning
Company, LLC
11/19/2020
22.97
OUTSTANDING
ACCOUNTS_PAYA
BLE
123579 Check
991537 Oticon, Inc.
11/19/2020
538.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123580 Check
991539 List, Adeline
11/19/2020
307.88 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123581 Check
991551 Hulkenberg, John
11/19/2020
88.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123582 Check
794980 NASSP/NHS
11/20/2020
385.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123583 Check
7804 BIG WALNUT
ATHLETIC
BOOSTERS
11/23/2020
600.00 11/30/2020
RECONCILED
ACCOUNTS_PAYA
BLE
123584 Check
177 Scholastic
Magazines
11/30/2020
392.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
123585 Check
737 School Health
Corporation
11/30/2020
209.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
123586 Check
1064 Multi Ventures
Limited
11/30/2020
1,048.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123587 Check
1115 Del-Co Water Co.
11/30/2020
220.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123588 Check
3036 NASCO
11/30/2020
47.88
OUTSTANDING
ACCOUNTS_PAYA
BLE
123589 Check
3058 Stanton's Sheet
Music, Inc.
11/30/2020
12.08
OUTSTANDING
ACCOUNTS_PAYA
BLE
123590 Check
3137 Tristar
Transportation Co
11/30/2020
8,940.27
OUTSTANDING
ACCOUNTS_PAYA
BLE
123591 Check
5237 ESC of Central
Ohio
11/30/2020
29,984.19
OUTSTANDING
ACCOUNTS_PAYA
BLE
123592 Check
5725 BRICKER &
ECKLER LLP
11/30/2020
446.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123593 Check
6330 T-Mobile USA Inc
11/30/2020
466.34
OUTSTANDING
ACCOUNTS_PAYA
BLE
123594 Check
6457 Delaware County
Sheriff's Offc
11/30/2020
14,914.74
OUTSTANDING
ACCOUNTS_PAYA
BLE
123595 Check
&
6471 Cardinal Bus Sales 11/30/2020
359.28
OUTSTANDING
ACCOUNTS_PAYA
BLE
123596 Check
9111 Pyrinex, Inc.
11/30/2020
1,560.00
OUTSTANDING
ACCOUNTS_PAYA
Page 43

Reporting Period: November 2020 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type

123597 Check
70262 CDW LLC
11/30/2020
$ 1,320.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123598 Check
790857 WorkHealth
11/30/2020
230.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123599 Check
790883 Pearson
Assessment
11/30/2020
157.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
123600 Check
791393 Damron, Cathy
11/30/2020
46.58
OUTSTANDING
ACCOUNTS_PAYA
BLE
123601 Check
792107 Great America
Leasing Corp
11/30/2020
778.54
OUTSTANDING
ACCOUNTS_PAYA
BLE
123602 Check
792443 Batteries Plus
11/30/2020
1,287.60
OUTSTANDING
ACCOUNTS_PAYA
BLE
123603 Check
Services
792468 Healthcare Billing 11/30/2020
508.90
OUTSTANDING
ACCOUNTS_PAYA
BLE
123604 Check
792841 Bailey, Mandy
11/30/2020
10.42
OUTSTANDING
ACCOUNTS_PAYA
BLE
123605 Check
793465 Unifirst
Corporation
11/30/2020
76.68
OUTSTANDING
ACCOUNTS_PAYA
BLE
123606 Check
794032 IPEVO, Inc.
11/30/2020
526.74
OUTSTANDING
ACCOUNTS_PAYA
BLE
123607 Check
794153 Frame, Joshua
11/30/2020
147.44
OUTSTANDING
ACCOUNTS_PAYA
BLE
123608 Check
794554 Teachers Pay
Teachers
11/30/2020
102.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
123609 Check
794663 OHSAA
11/30/2020
125.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123610 Check
794697 WAYAC Scales &
Calibration Inc
11/30/2020
467.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123611 Check
794833 Asset Genie, Inc.
11/30/2020
699.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
123612 Check
795120 Westerville
Central
HighSchool
11/30/2020
220.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123613 Check
795484 Dupler
Environmental
11/30/2020
2,250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123614 Check
795712 Hard Eight LLC
11/30/2020
20,944.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123615 Check
991538 TP Mechanical
Contractors, Inc.
11/30/2020
1,813.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123616 Check
793785 Fields, Jacob A.
11/30/2020
114.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
Grand Total
$ 15,573,734.55
Page 44

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

AND

INVESTMENT REPORT FOR ALL FUNDS

Page 45

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
10,493,015
-
10,493,015
7,747,580
2,677,021
68,414
1%
003 - PERMANENT IMPROVEMENT
1,633,156
481,784
2,114,939
1,004,385
184,640
925,914
44%
004 - BUILDING IMPROVEMENT
10,670,929
61,893,458
72,564,387
20,087,276
52,460,979
16,132
0%
006 - FOOD SERVICE
1,468,526
1,378
1,469,904
575,699
139,818
754,386
51%
014 - ROTARY-INTERNAL SERVICES
35,660
19,547
55,207
15,871
-
39,336
71%
018 - PUBLIC SCHOOL SUPPORT
123,650
638
124,288
15,742
12,816
95,730
77%
019 - OTHER GRANT
3,255
-
3,255
32
1,988
1,235
38%
022 - DISTRICT AGENCY
205,749
3,074
208,823
78,471
17,462
112,890
54%
070 - CAPITAL PROJECTS
130,400
-
130,400
-
-
130,400
100%
200 - STUDENT MANAGED ACTIVITY
118,407
3,783
122,190
7,242
41,384
73,563
60%
300 - DISTRICT MANAGED STUDENT ACTIVITY
304,937
2,774
307,711
133,795
68,182
105,733
34%
401 - AUXILLIARY SERVICES
389,479
58,717
448,196
122,458
15,318
310,420
69%
451 - DATA COMMUNICATION FUND
12,600
-
12,600
-
-
12,600
100%
467 - STUDENT WELLNESS AND SUCCESS
285,208
-
285,208
38,651
1,606
244,951
86%
499 - MISCELLANEOUS STATE GRANT FUND
111,051
43,460
154,512
84,595
6,402
63,515
0%
507 - ESSER FUND
179,127
-
179,127
179,127
0%
510 - CORONA VIRUS RELIEF FUND
207,255
-
207,255
156,740
18,262
32,253
0%
516 - IDEA PART-B GRANT
954,918
6,723
961,641
275,224
30,600
655,817
68%
551 LIMITED ENGLISH PROFICIENCY
7,170
-
7,170
-
-
7,170
100%
572 - TITLE I
239,295
-
239,295
81,196
-
158,099
66%
587 - EARLY CHILDHOOD SPECIAL EDUCATION GRANT
25,625
6,092
31,716
14,107
-
17,610
56%
590 - TITLE II-A IMPROVING TEACHER QUALITY
84,069
80
84,149
10,131
1,071
72,947
87%
599 - MISCELLANEOUS FEDERAL GRANTS
25,234
-
25,234
1,258
-
23,977
95%
TOTAL ALL FUNDS
27,708,716
62,521,507
90,230,223
30,450,452
55,677,550
4,102,221
5%
Page 46

BIG WALNUT LOCAL SCHOOL DISTRICT INVESTMENT PORTFOLIO November 30, 2020
Purchase 	Yield 	Maturity 	Days to 	Est. Interest 

Institution	Instrument Type	Cost Basis	Date	Rate	Date	Maturity	Remaining

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

1) Wells Fargo Bank Natl Assn 2) Great North Bank
3) Sallie Mae Bank 4) Patriot Bank, NA
5) State Bk India New York 6) Goldman Sachs Bk USA

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

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

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

3.10%	12/14/2020 2.80%           2/26/2021 2.50%             4/5/2021 2.80%           4/26/2021 1.85%	11/29/2021 1.80%	11/28/2022

14            $1,087.97 88            $2,255.35 126            $3,087.67 147            $3,458.19 364            $6,854.64 728          $11,115.60

Fifth Third Investment Total Subtotal	$1,435,000.00

RedTree Investment Group - Investments

7) Kent City School District 8) Toyota Motor Credit
9) Natixis NY
10) Royal Bank of Canada 11) Toyota Motor Credit 12) City of Brecksville
13) Federal Home Ln Mtg 14) Federal Home Ln Mtg 15) Federal Farm Credit Bank 16) Federal Home Ln Mtg 17) Federal Natl Mtg Assoc
18) Bethel Local School District

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

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

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

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

1            $1,250.00 95                $787.50 99                $712.50 102                $614.17 144                $286.61 185            $4,000.00 550            $1,400.00 562            $1,400.00 569            $1,040.00 928            $3,000.00 962            $2,040.00
1066	$7,845.75

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

Cash Accounts
1) First Commonwealth Bank 2) First Commonwealth Bank 3) First Commonwealth Bank
4) Federated Govt Obligations Is

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

$101,005.59 $3,817,416.88 $1,000,000.00 $2,098,096.53

11/30/2020	0.10% 11/30/2020	0.01% 11/30/2020	0.01% 11/30/2020	0.01%

12/1/2020	1	$0.28 12/1/2020	1	$1.05 12/1/2020	1	$0.27 12/1/2020	1	$0.57

5) First American Obligations Fund Money Market	$1,824.62	11/30/2020	0.03%	12/1/2020	1	$0.00

6) Star Ohio - General	Money Market Cash Account Subtotal
Total Interim Funds

$9,959,721.55	11/30/2020	0.14%	12/1/2020	1	$38.20 $16,978,065.17
$20,910,819.34

ACTIVE FUNDS - General Operating Funds

1) First Commonwealth Bank 2) First Commonwealth Bank

Total Active Funds

Checking - General Checking - Payroll

$40.46 $333,859.94

$333,900.40

11/30/2020           0.00% 11/30/2020           0.00%

12/1/2020                     1                    $0.00 12/1/2020                     1                    $0.00

Total Active and Interim Funds - General Operating	$21,244,719.74	0.29%	67	$52,276.32

Page 47

1)
BIG WALNUT LOCAL SCHOOL DISTRICT CONSTRUCTION - INVESTMENT PORTFOLIO November 30, 2020

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) BNP Paribas	Commercial Paper	$344,332.23	7/29/2020	0.26%	4/23/2021	144	$667.77

Money Markets

First American Treasury Obligations Fund

Money Markets Subtotal

Money Market	$1,805.35	11/30/2020	0.03%	12/1/2020	1	$0.00

$1,805.35

Total December 2017 - Note/Bond Proceeds	$346,137.58

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

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

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

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

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

90           $23,750.00 90           $16,515.62 107             $8,364.60

Federal Government Obligations Subtotal	$4,870,494.78

Commercial Paper 4) BNP Paribas 5) Natixis NY 6) BNP Paribas
7) Royal Bank of Canada (RBC) 8) Toyota Motor Credit
9) JP Morgan

Commercial Paper Subtotal

First American Treasury 7) Obligations Fund

Subtotal

Total July 2018 - Bond Proceeds

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

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

Money Market

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

$997,840.00 $1,416,166.00 $499,100.00 $519,190.10 $598,830.00 $998,200.00

$5,029,326.10

$22,349.55

$22,349.55

$9,922,170.43

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

7/15/2020 7/9/2020 8/20/2020 9/28/2020 11/6/2020 11/12/2020

11/30/2020

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

0.32%	3/15/2021 0.36%           4/5/2021 0.24%	5/17/2021 0.21%	6/22/2021 0.26%           8/3/2021 0.24%           8/9/2021

0.03%	12/1/2020

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

105	$2,160.00 126	$3,834.00 168                 $900.00 204                 $809.90 246	$1,170.00 252	$1,800.00

1	$0.02

62           $44,492.19 62           $19,206.25 90           $50,847.28 183             $2,113.21 239             $2,790.00 243           $23,078.92 274         $112,612.50 388             $2,945.00 522             $6,199.50 534             $2,666.00 534             $5,727.00 562           $14,000.00 569           $13,835.00 689             $6,300.00

Federal Government Obligations Subtotal	$28,738,370.29

Page 48

BIG WALNUT LOCAL SCHOOL DISTRICT CONSTRUCTION - INVESTMENT PORTFOLIO November 30, 2020

Institution	Instrument Type

May 2019 - Bond Proceeds (Continued) Municipal Bonds

Purchase 	Yield 
Cost Basis	Date	Rate

Maturity 
Date

Days to 
Maturity

Est. Earnings 
Remaining

15) City of Strongsville

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

Municipal Bonds Subtotal

Certificates of Deposit

19) First County Bank, CT 20) Opus Bank, CA
21) Cadence Bank NA, AL 22) CresCom Bank, SC 23) Towne Bank, VA
24) Horatio State Bank, AR 25) OceanFirst Bank, NJ 26) Wex Bank, UT
27) 1st Financial Bank USA, SD 28) Bank of Hope, CA
29) Beal Bank, NV

30) Brookline Bank, MA

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

Certificate of Deposit Subtotal

Commercial Paper 34) Natixis NY 35) BNP Paribas 36) Natixis NY 37) BNP Paribas
38) Toyota Motor Credit 39) Toyota Motor Credit 40) JP Morgan
41) Royal Bank of Canada (RBC)

Commercial Paper Subtotal

42)
First American Treasury Obligations Fund

43) Star Ohio - Construction Fund Subtotal

Total May 2019 - Bond Proceeds

Municipal Bond Municipal Bond Municipal Bond Municipal Bond

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

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

Money Market

Money Market

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

$2,599,930.55

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

$3,719,765.25

$1,246,437.50 $997,840.00 $798,320.00 $499,100.00 $1,097,862.94 $998,050.00 $1,996,400.00 $1,497,422.09

$9,131,432.53

$25,066.05

$475,661.55 $500,727.60

$44,690,226.22

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

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

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

11/30/2020

11/30/2020

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

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

0.38%	3/9/2021 0.32%         3/15/2021 0.28%	5/4/2021 0.24%         5/17/2021 0.26%	7/9/2021 0.26%	8/3/2021 0.24%	8/9/2021 0.23%	8/9/2021

0.03%	12/1/2020

0.14%	12/1/2020

192	$6,928.50 220	$3,030.00 234	$2,165.00 291                  $777.21

46              $2,047.05 50              $2,155.67 136              $2,717.00 136              $2,717.00 136              $2,717.00 140              $1,089.40 141              $2,832.72 154              $3,161.10 162                  $435.78 168              $1,245.00 172                  $249.00 220                  $871.50 231              $1,218.05 252                  $908.85 343                  $896.40

99	$3,562.50 105	$2,160.00 155	$1,680.00 168                  $900.00 221	$2,137.06 246	$1,950.00 252	$3,600.00 252	$2,577.91

1	$0.02

1	$1.82

Grand Total Construction Proceeds	$54,958,534.23	0.83%	220	$410,615.59

Page 49

BIG WALNUT LOCAL SCHOOL DISTRICT INVESTMENT EARNINGS REVENUE November 30, 2020

Fund

General Fund (001)

Building Project Fund (004-9017)

Food Service Fund (006)

Sunbury Meadows CDA (022-9200)

Auxillary Services Fund (401)

Total All Funds

Month to Date

$5,968.24

$82,317.95

$0.00

$0.33

$31.94

$88,318.46

Year to Date

$55,973.05

$354,690.73

$16.81

$19.85

$423.08

$411,123.52

Page 50

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

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