Big Walnut Local School District

Monthly Financial Report

for the month ended April 30, 2021

Prepared By: Jeremy J. Buskirk Treasurer

Table of Contents

Description	Page

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

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

Variance Analysis

Comparison of Monthly Ending Cash Balances	4 & 5

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

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

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

Comparison of Monthly and Total Income Tax	12 & 13

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

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

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

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

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

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

Comparison of Monthly and Total Purchased Services	26 & 27

Comparison of Monthly and Total Supplies and Materials	28 & 29

Comparison of Monthly and Total Capital Outlay	30 & 31

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

All Funds Reports

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

Summary Check Register (Disbursement Report)	36 - 45

Comparison of Fiscal Year 2021 YTD Appropriations with Fiscal YTD Actual	48 Expenditures – All Funds (excluding General Fund)

Investments - All Funds	49 - 52

Page Intentionally Left Blank

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

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

State Grants-in-Aid 14.81%

Income Tax 17.85%

Property Tax Allocation 6.44%

Other Revenues 3.35%

Other Financing Sources 0.19%

State Grants-in-Aid 16.88%

Property Tax Allocation 10.39%

Other Revenues 3.23%

Other Financing Sources 0.28%

Tang. Personal Tax (PUPP) 9.96%

Property Tax (Real Estate) 47.41%

Income Tax 19.75%

Tang. Personal Tax (PUPP) 0.13%

Property Tax (Real Estate) 49.35%

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

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

Purchased Services 13.67%

Supplies and Materials 2.42%

Capital Outlay 0.02%

Other Exp. Objects 1.37%

Purchased Services 13.34%

Supplies and Materials 2.33%

Capital Outlay 0.13%

Other Exp. Objects 1.80%

Emp. Retire/Ins. Benefits 26.84%

Other Financing Uses 0.22%

Emp. Retire/Ins. Benefits 24.41%

Other Financing Uses 1.54%

Personal Services 55.46%

Personal Services 56.45%

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

FY 2021	FY 2011 Enrollment	4,101                                 2,994
as of 3/24/2021

% Change

36.97%

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 5,460,506 12,131 2,870,291 1,398,869 43,287,279

$0 82,750 82,750

$43,370,029

$20,772,143 10,098,021 4,866,841 894,829 7,500 603,136 37,242,470

$0 0 0 $0

$37,242,470

$6,127,559

$11,167,332

$17,294,891

$1,200,945

$16,093,946

FY 21 ACTUAL

$20,952,954 4,471,439 8,188,767 5,806,608 12,132 2,886,085 1,477,496 43,795,481

$0 344,685 344,685

$44,140,166

$20,447,366 9,774,865 4,702,915 832,071 6,240 562,845 36,326,302

$0 0 0 $0

$36,326,302

$7,813,864

$11,167,332

$18,981,196

$1,457,262

$17,523,933

VARIANCE

($191,207) 29,901
228,984 346,102 1 15,794 78,627 508,202

$0 261,935 261,935

$770,137

($324,777) (323,156) (163,926) (62,758) (1,260) (40,291) (916,168)

$0 0 0 $0

($916,168)

$1,686,305

$0

$1,686,305

($256,317)

$1,429,987

PERCENTAGE

-0.9% 0.7% 2.9% 6.3% 0.0% 0.6% 5.6% 1.2%

0.0% 316.5% 316.5%

1.8%

-1.6% -3.2% -3.4% -7.0% -16.8% -6.7% -2.5%

0.0% 0.0% 0.0% 0.0%

-2.5%

27.5%

0.0%

9.8%

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

April 30, 2021

Actual Cash Balance

Estimated Cash Balance

$18,981,196

$17,294,891

Variance From Estimate	OVER

Percent Variance From Estimate	OVER

$1,686,305

9.75%

Previous Year Cash Balance	$16,605,053

COMMENTS: Our cash balances is above what we would have anticipated for the month of April. Total revenues 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

April 30, 2021

MONTH	YEAR-TO-DATE

Actual Receipts

Estimated Receipts

$4,196,058

$4,068,961

$44,140,166

$43,370,029

Variance From Estimate	OVER

Variance From Estimate	OVER

$127,097	OVER

3.12%	OVER

$770,137

1.78%

Actual Prior Year	$3,929,471	$41,020,802

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$44,599,152

98.97%

Percent Of Budget Year Completed	10 Months	83.33%

COMMENTS: We are on target with total revenues at the end of April. Our fourth and final income tax payment was received in April and total income tax receipts ended up being better than expected. 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)

April 30, 2021

MONTH	YEAR-TO-DATE

Actual Real Estate Tax Receipts

Estimated Real Estate Tax Receipts

$11,526

$10,125

$20,952,954

$21,144,161

Variance From Estimate	OVER

Variance From Estimate	OVER

$1,401	UNDER

13.83%	UNDER

($191,207)

-0.90%

Actual Prior Year	$13,791	$19,459,483

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$21,144,161

99.10%

Percent Of Budget Year Completed	10 months	83.33%

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 will be made to account for this in our 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)

April 30, 2021

MONTH	YEAR-TO-DATE

Actual PUPP Tax Receipts

Estimated PUPP Tax Receipts

$0	$4,471,439

$0	$4,441,538

Variance From Estimate

Variance From Estimate

$0	OVER

0.00%	OVER

$29,901

0.67%

Actual Prior Year	$0	$4,492,567

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$4,441,538

100.67%

Percent Of Budget Year Completed	10 months	83.33%

COMMENTS: With our final settlement of property taxes, we are substantially on target with annual estimates.

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

April 30, 2021

MONTH	YEAR-TO-DATE

Actual State Receipts

Estimated State Receipts

$2,020,589

$1,922,015

$8,188,767

$7,959,783

Variance From Estimate	OVER

Variance From Estimate	OVER

$98,574	OVER

5.13%	OVER

$228,984

2.88%

Actual Prior Year	$1,916,109	$8,208,628

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$7,959,783

102.88%

Percent Of Budget Year Completed	10 months	83.33%

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

April 30, 2021

MONTH	YEAR-TO-DATE

Actual State Receipts

Estimated State Receipts

$565,108

$534,352

$5,818,740

$5,472,637

Variance From Estimate	OVER

Variance From Estimate	OVER

$30,756	OVER

5.76%	OVER

$346,103

6.32%

Actual Prior Year	$565,296	$5,948,994

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$6,606,343

88.08%

Percent Of Budget Year Completed	10 months	83.33%

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 continue 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 anticipate being over our fall estimates in the coming months and the fiscal year 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

April 30, 2021

MONTH	YEAR-TO-DATE

Actual Tax Allocation Receipts

Estimated Tax Allocation Receipts

$1,506,825

$1,496,523

$2,886,085

$2,870,291

Variance From Estimate	OVER

Variance From Estimate	OVER

$10,302	OVER

0.69%	OVER

$15,794

0.55%

Actual Prior Year	$0	$1,326,863

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$2,870,291

100.55%

Percent Of Budget Year Completed	10 months	83.33%

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

April 30, 2021

MONTH	YEAR-TO-DATE

Actual Other Receipts

Estimated Other Receipts

$92,010

$105,946

$1,822,181

$1,481,619

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($13,936)	OVER

-13.15%	OVER

$340,562

22.99%

Actual Prior Year	$143,915	$1,932,969

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$1,577,036

115.54%

Percent Of Budget Year Completed	10 months	83.33%

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 know until afterward. These payments are the main reason for us being over at this time and will be accounted for in our May five-year forecast update.

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

April 30, 2021

MONTH	YEAR-TO-DATE

Actual Expenditures

Estimated Expenditures

$4,207,039

$3,750,549

$36,326,302

$37,242,470

Variance From Estimate	OVER

Variance From Estimate	OVER

$456,490	UNDER

12.17%	UNDER

($916,168)

-2.46%

Actual Prior Year	$3,357,242	$36,104,573

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$45,494,560

79.85%

Percent Of Budget Year Completed	10 months	83.33%

COMMENTS: We have a favorable overall variance as of the end of April. We are currently trending under in all budget areas due to vendor credits, cautious spending, and payment timing. We did receive the corrected January medical insurance invoice, which accounts for the monthly overage. We anticipate that actual expenditures will be in line with estimates as the year continues but will continue to monitor all areas.

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)

April 30, 2021

MONTH	YEAR-TO-DATE

Actual Wage Expenditures

Estimated Wage Expenditures

$1,990,954

$2,067,868

$20,447,366

$20,772,143

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($76,914)	UNDER

-3.72%	UNDER

($324,777)

-1.56%

Actual Prior Year	$1,943,743	$19,774,971

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$25,230,318

81.04%

Percent Of Budget Year Completed	10 months	83.33%

COMMENTS: We have seen 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, however, are substantially on target with annual estimates.

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

April 30, 2021

MONTH	YEAR-TO-DATE

Actual Fringe Benefit Expenditures

Estimated Fringe Benefit Expenditures

$1,531,814

$1,004,353

$9,774,865

$10,098,021

Variance From Estimate	OVER

Variance From Estimate	OVER

$527,461	UNDER

52.52%	UNDER

($323,156)

-3.20%

Actual Prior Year	$951,764	$10,226,931

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$12,210,482

80.05%

Percent Of Budget Year Completed	10 months	83.33%

COMMENTS: We are over estimates as of the end of April but under the fiscal year. The monthly overage is due to receiving the corrected January medical insurance invoice and making this payment as well as the current monthly premiums. As noted before, 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) have been slightly lower due to personal services line being under estimates. These noted reasons are lending to the overall favorable variance. At this point, we anticipate ending the year under budgeted estimates 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

April 30, 2021

MONTH	YEAR-TO-DATE

Actual Service Expenditures

Estimated Service Expenditures

$574,925

$573,376

$4,702,915

$4,866,841

Variance From Estimate	OVER

Variance From Estimate	OVER

$1,549	UNDER

0.27%	UNDER

($163,926)

-3.37%

Actual Prior Year	$414,059	$4,597,388

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$6,217,453

75.64%

Percent Of Budget Year Completed	10 months	83.33%

COMMENTS: Our overall purchased services are under estimates as of the end of April. 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. As near the end of the fiscal year, we anticipate being under in this expenditure area.

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

April 30, 2021

MONTH	YEAR-TO-DATE

Actual Material Expenditures

Estimated Material Expenditures

$75,489

$63,212

$832,071

$894,829

Variance From Estimate	OVER

Variance From Estimate	OVER

$12,277	UNDER

19.42%	UNDER

($62,758)

-7.01%

Actual Prior Year	$14,827	$949,469

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$1,101,464

75.54%

Percent Of Budget Year Completed	10 months	83.33%

COMMENTS: We have a favorable variance in this line overall at the end of April. 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, it is likely that we will end the year under estimates in the 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

April 30, 2021

MONTH	YEAR-TO-DATE

Actual Equipment Expenditures	$0	$0

Estimated Equipment Expenditures	$0	$7,500

Variance From Estimate

Variance From Estimate

$0	UNDER

0.00%	UNDER

($7,500)

-100.00%

Actual Prior Year	$0	$580

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$10,600

0.00%

Percent Of Budget Year Completed	10 months	83.33%

COMMENTS: We are on target with annual estimates.

Page 31

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

$180,000

$160,000

$140,000

$120,000

$100,000

$80,000

$60,000

$40,000

$20,000

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

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

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 32

COMPARISON OF OTHER EXPENDITURE OBJECTS & OTHER FINANCING USES

April 30, 2021

MONTH	YEAR-TO-DATE

Actual Other Expenditures

Estimated Other Expenditures

$33,857

$41,740

$562,845

$603,136

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($7,883)	UNDER

-18.89%	UNDER

($40,291)

-6.68%

Actual Prior Year	$32,849	$555,234

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$724,243

77.71%

Percent Of Budget Year Completed	10 months	83.33%

COMMENTS: We have a favorable variance as of the end of April. 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

0.00
APRIL 2021 - RECEIPTS, EXPENDITURES, AND FUND BALANCES REPORT

Code
Fund Description
FY Beginning
Balance
MTD Actual
Receipts
FYTD Actual
Receipts
MTD Expended
FYTD Expended
Current Balance
FY Encumbrances
FYTD
Unencumbered
001
GENERAL
$11,603,384.92
$4,196,058.17
$44,140,165.73
$4,207,038.61
$36,326,302.22
$19,417,248.43
$1,457,262.04
$17,959,986.39
002
BOND RETIREMENT
7,513,012.92
224,927.95
22,303,954.75
(4,928.54)
21,656,173.58
8,160,794.09
2,741,770.86
5,419,023.23
003
PERMANENT IMPROVEMENT
1,072,676.04
103,531.41
1,688,435.54
53,395.04
1,457,209.01
1,303,902.57
100,282.85
1,203,619.72
004
BUILDING
74,686,630.34
137,267.21
783,272.13
7,307,981.33
42,070,903.96
33,398,998.51
30,478,416.10
2,920,582.41
006
FOOD SERVICE
47,510.19
188,107.51
1,193,484.36
108,930.60
1,268,014.67
(27,020.12)
131,416.49
(158,436.61)
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
1,258.25
22,501.29
272.00
19,592.00
28,672.82
19,344.00
9,328.82
018
PUBLIC SCHOOL SUPPORT
99,215.17
22,021.20
51,219.03
3,725.39
29,734.58
120,699.62
30,973.41
89,726.21
019
OTHER GRANT
7,655.22
0.00
(98.97)
0.00
154.81
7,401.44
1,915.42
5,486.02
022
DISTRICT AGENCY
121,083.35
19,387.99
217,604.18
100,584.00
264,688.96
73,998.57
17,677.62
56,320.95
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
19,453.11
110,981.76
0.00
110,981.76
200
STUDENT MANAGED ACTIVITY
133,197.05
7,885.47
53,496.74
10,436.53
39,374.40
147,319.39
54,013.07
93,306.32
300
DISTRICT MANAGED ACTIVITY
40,094.66
38,035.43
245,406.75
9,704.62
203,742.39
81,759.02
44,216.43
37,542.59
401
AUXILIARY SERVICES
169,063.26
13.55
275,128.76
27,374.53
321,472.18
122,719.84
89,512.11
33,207.73
451
DATA COMMUNICATION FUND
0.00
0.00
12,600.00
0.00
0.00
12,600.00
0.00
12,600.00
467
STUDENT WELLNESS AND SUCCESS FUND
79,718.87
0.00
202,333.87
7,651.30
77,437.05
204,615.69
1,075.95
203,539.74
499
MISCELLANEOUS STATE GRANT FUND
19,658.05
21,698.33
119,637.96
28,072.68
128,455.53
10,840.48
12,008.51
(1,168.03)
507
ELEMENTARY AND SECONDARY SCHOOL
EMERGENCY RELIEF FUND
0.00
0.00
7,580.78
6,818.20
69,839.64
(62,258.86)
9.82
(62,268.68)
510
CORONA VIRUS RELIEF FUND
0.00
37,975.78
241,854.39
229.10
204,450.91
37,403.48
2,591.83
34,811.65
516
IDEA PART B GRANTS
(54,474.26)
55,475.89
572,877.12
70,899.20
564,786.03
(46,383.17)
36,333.55
(82,716.72)
551
LIMITED ENGLISH PROFICIENCY
0.00
7,170.41
7,170.41
7,170.41
7,170.41
0.00
0.00
572
TITLE I DISADVANTAGED CHILDREN
(20,098.49)
16,239.29
166,252.10
16,282.79
162,436.40
(16,282.79)
4,379.58
(20,662.37)
587
IDEA PRESCHOOL-HANDICAPPED
0.00
2,849.72
26,925.39
2,849.72
28,350.25
(1,424.86)
378.00
(1,802.86)
590
IMPROVING TEACHER QUALITY
(87.90)
114.95
12,817.45
180.00
12,909.55
(180.00)
521.90
(701.90)
599
MISCELLANEOUS FED. GRANT FUND
(1,319.47)
0.00
3,284.69
(725.22)
1,240.00
725.22
0.00
725.22
$95,678,004.34
$5,080,018.51
$72,347,930.81
$11,963,942.29
$104,933,891.64
$63,092,043.51
$35,224,099.54
$27,867,943.97
Grand Total
Page 35

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

0 Electronic
900001 PNC Bank - Visa
4/16/2021
$ 14,430.42 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
900500 Payroll Account
4/20/2021
25,525.10 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
920000 SCHOOL
EMPLOYEES
4/20/2021
40,344.66 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
910000 STATE
TEACHERS
4/20/2021
111,628.04 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
920001 CME Federal
Credit Union
4/20/2021
300.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
900601 United Health
Care Ins.(HRA)
4/22/2021
1,917.76 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
4/15/2021
1,046,279.92 4/30/2021
RECONCILED
PAYROLL
0 Electronic
4/30/2021
1,060,684.41 4/30/2021
RECONCILED
PAYROLL
0 Electronic
900500 Payroll Account
4/30/2021
30,892.29 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
900025 Dearborn Life
Insurance Co
4/30/2021
1,669.95 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
910000 STATE
TEACHERS
4/30/2021
114,195.96 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
900800 Delta Dental Plan
of Ohio, Inc
4/30/2021
12,478.64 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
920000 SCHOOL
EMPLOYEES
4/30/2021
51,029.10 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
900600 United Health
Care Insurance
4/30/2021
615,347.46
VOID
4/30/2021
ACCOUNTS_PAYA
BLE
0 Electronic
900600 United Health
Care Insurance
4/30/2021
614,393.64 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
900600 United Health
Care Insurance
4/30/2021
601,844.41 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
0 Electronic
900601 United Health
Care Ins.(HRA)
4/30/2021
439.70 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124347 Check
&
6471 Cardinal Bus Sales 4/8/2021
29,084.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124348 Check
Capital Corp
991601 Huntington Public 4/8/2021
42,403.36 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124349 Check
794663 OHSAA
4/13/2021
120.00
VOID
4/13/2021
ACCOUNTS_PAYA
BLE
124350 Check
794266 Central Dist.
Athletic Board
4/13/2021
140.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124351 Check
790477 Myers, Cathy
4/13/2021
455.00 4/30/2021
RECONCILED
REFUND
124352 Check
991100 Kline, Heather
4/13/2021
75.00 4/30/2021
RECONCILED
REFUND
124353 Check
991177 Thompson, Sara
4/13/2021
75.00 4/30/2021
RECONCILED
REFUND
124354 Check
991604 Woodgeard,
Sydney
4/13/2021
100.00 4/30/2021
RECONCILED
REFUND
124355 Check
2502 VILLAGE OF
SUNBURY
4/14/2021
330,538.70 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124356 Check
1008 Rumpke of Ohio,
4/15/2021
3,997.32 4/30/2021
RECONCILED
ACCOUNTS_PAYA
Page 36

Reporting Period: April 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
124380 Check
7483 Croton Craft LLC
4/15/2021
1,350.80 4/30/2021
RECONCILED
ACCOUNTS_PAYA

124357 Check
1046 KE-WA-PA SALES
& SERVICE
4/15/2021
$ 619.19 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124358 Check
1064 Multi Ventures
Limited
4/15/2021
23,535.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124359 Check
1115 Del-Co Water Co.
4/15/2021
3,207.28 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124360 Check
1536 Transportation
Accessories Co
4/15/2021
274.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124361 Check
1557 TruckPro, LLC
4/15/2021
358.33 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124362 Check
2038 Gordon Food
Service
4/15/2021
10,777.61 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124363 Check
2502 VILLAGE OF
SUNBURY
4/15/2021
3,421.64 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124364 Check
2504 American Electric 4/15/2021
30,429.01 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124365 Check
3058 Stanton's Sheet
Music, Inc.
4/15/2021
240.59 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124366 Check
3102 CAROLINA
BIOLOGICAL
SUPPLY
4/15/2021
101.09 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124367 Check
3231 FLINN
SCIENTIFIC, INC.
4/15/2021
90.72 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124368 Check
5237 ESC of Central
Ohio
4/15/2021
32,546.83 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124369 Check
5534 META - Marion
Office
4/15/2021
20,369.60 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124370 Check
5725 BRICKER &
ECKLER LLP
4/15/2021
2,985.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124371 Check
COMPANY
5831 STERLING PAPER 4/15/2021
1,471.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124372 Check
6335 Verizon Wireless
4/15/2021
383.58 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124373 Check
6372 Cintas Corp.
Location #003
4/15/2021
114.70 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124374 Check
&
6471 Cardinal Bus Sales 4/15/2021
637.34 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124375 Check
6546 Mike & B Sales,
Inc.
4/15/2021
100.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124376 Check
6894 Cox, Matthew J.
4/15/2021
22.96 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124377 Check
7017 Pioneer
Manufacturing
Company
4/15/2021
127.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124378 Check
7028 Thomas
Worthington High
School
4/15/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124379 Check
7454 Ohio High School
Athletic
4/15/2021
125.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
Page 37

Reporting Period: April 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
124405 Check
793193 City Electric
4/15/2021
136.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA

BLE
124381 Check
8158 Thompson, Wayne 4/15/2021
$ 629.91 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124382 Check
8756 Columbus Clay
Company
4/15/2021
204.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124383 Check
#34063345
8898 Office Depot Dept 4/15/2021
36.64 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124384 Check
9111 Pyrinex, Inc.
4/15/2021
230,226.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124385 Check
70377 MF ATHLETIC
COMPANY
4/15/2021
706.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124386 Check
75214 Pizza Hut
4/15/2021
2,051.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124387 Check
711113 Read, Amy
4/15/2021
22.40 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124388 Check
789590 Adams, Nadine
4/15/2021
162.67 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124389 Check
789620 Buckeye Bleacher
Repair, Inc
4/15/2021
1,000.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124390 Check
789991 J C Manny Logo
Apparel Co. LLC
4/15/2021
206.60 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124391 Check
790326 Friends Office
4/15/2021
349.58 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124392 Check
790702 Kerns, Kelly
4/15/2021
44.55 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124393 Check
791495 Professional
Speech Services
4/15/2021
37,905.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124394 Check
791658 Evans, Melissa
4/15/2021
10.40 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124395 Check
791693 Ohio BCI & I
4/15/2021
598.75 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124396 Check
792107 Great America
Leasing Corp
4/15/2021
736.58 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124397 Check
792286 Britenstine
Environmental
4/15/2021
880.73 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124398 Check
792393 State Security,
LLC
4/15/2021
3,235.70 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124399 Check
792443 Batteries Plus
4/15/2021
44.80 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124400 Check
Services
792468 Healthcare Billing 4/15/2021
162.77 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124401 Check
792556 Consolidated
Electric Coop Inc
4/15/2021
10,440.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124402 Check
792640 Beem's BP
Distributing, Inc.
4/15/2021
18,729.78 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124403 Check
792828 N2Y LLC
4/15/2021
199.68 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124404 Check
793020 Ohio Department
of Health
4/15/2021
20.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
Page 38

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

Supply Company
BLE
124406 Check
793435 Houghton Mifflin
Harcourt
4/15/2021
$ 151.94 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124407 Check
793465 Unifirst
Corporation
4/15/2021
27.56 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124408 Check
793815 Timing First LLC
4/15/2021
850.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124409 Check
793909 Porta Kleen
4/15/2021
507.50 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124410 Check
794061 P.D. Paykoff
Trucking
Company
4/15/2021
545.74 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124411 Check
794534 Consolidated
Electrical
4/15/2021
227.04 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124412 Check
794554 Teachers Pay
Teachers
4/15/2021
467.94 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124413 Check
794587 The College Board 4/15/2021
272.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124414 Check
794645 Interpreting Plus
LLC
4/15/2021
360.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124415 Check
794782 OhioGuidestone
4/15/2021
11,091.48 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124416 Check
794833 Asset Genie, Inc.
4/15/2021
568.50 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124417 Check
794854 AhelioTech
Services, LTD
4/15/2021
270.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124418 Check
795038 Columbus State
Community
4/15/2021
18,598.32 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124419 Check
795181 Time
Warner/Spectrum
Enterpris
4/15/2021
568.28 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124420 Check
795243 High School AD
Network, LLC
4/15/2021
32.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124421 Check
795283 PaySchools
4/15/2021
1,136.40 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124422 Check
795298 Big Walnut
Apparel
4/15/2021
122.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124423 Check
795308 Jersey Mike's Subs 4/15/2021
875.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124424 Check
795326 Vasu
Communications,
Inc.
4/15/2021
664.80 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124425 Check
795379 Waterlogic USA
Inc.
4/15/2021
115.78 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124426 Check
795436 PM Graphics Inc.
4/15/2021
1,531.94 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124427 Check
795494 Voorhis Slone
Welsh Crossland
4/15/2021
141,290.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124428 Check
795502 VEX Robotics, Inc. 4/15/2021
200.17 4/30/2021
RECONCILED
ACCOUNTS_PAYA
Page 39

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

124429 Check
Services
795548 Reach Educational 4/15/2021
$ 4,200.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124430 Check
795558 Language Line
Services, Inc.
4/15/2021
179.61 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124431 Check
795704 Bair, Layne
4/15/2021
46.44 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124432 Check
795814 Nauman, Heather
4/15/2021
78.59 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124433 Check
795853 The Brewer-
Garrett Company
4/15/2021
6,778.10 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124434 Check
991318 Quadient Leasing
USA, Inc.
4/15/2021
998.10 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124435 Check
991327 Precision Fields,
LLC
4/15/2021
2,140.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124436 Check
991546 Saathoff, Chad
4/15/2021
26.69 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124437 Check
991547 The K Company,
Inc.
4/15/2021
925.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124438 Check
991570 Team Industrial
Services, Inc.
4/15/2021
4,482.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124439 Check
991582 Crawford, Lauren
4/15/2021
74.08 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124440 Check
991599 WEX Health, Inc.
4/15/2021
1,062.45 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124441 Check
795555 Gilbane Building
Company
4/16/2021
3,510,395.95 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124442 Check
991607 Haskins, Christina 4/21/2021
200.00 4/30/2021
RECONCILED
REFUND
124443 Check
1046 KE-WA-PA SALES
& SERVICE
4/22/2021
368.21 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124444 Check
1557 TruckPro, LLC
4/22/2021
478.61 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124445 Check
2502 VILLAGE OF
SUNBURY
4/22/2021
2,355.95 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124446 Check
3102 CAROLINA
BIOLOGICAL
SUPPLY
4/22/2021
49.53 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124447 Check
3303 DRAMATIC
PUBLISHING CO
4/22/2021
105.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124448 Check
5237 ESC of Central
Ohio
4/22/2021
12,592.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124449 Check
5725 BRICKER &
ECKLER LLP
4/22/2021
2,003.23 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124450 Check
COMPANY
5831 STERLING PAPER 4/22/2021
1,680.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124451 Check
6372 Cintas Corp.
Location #003
4/22/2021
57.20 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124452 Check
6457 Delaware County
Sheriff's Offc
4/22/2021
4,971.58 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124453 Check
6471 Cardinal Bus Sales 4/22/2021
396.87 4/30/2021
RECONCILED
ACCOUNTS_PAYA
Page 40

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

124454 Check
7017 Pioneer
Manufacturing
Company
4/22/2021
$ 1,070.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124455 Check
7629 Delaware Co
Juvenile Court
4/22/2021
10,000.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124456 Check
8158 Thompson, Wayne 4/22/2021
64.99 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124457 Check
72564 GROVEPORT-
MADISON H.S.
4/22/2021
275.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124458 Check
75214 Pizza Hut
4/22/2021
1,071.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124459 Check
723780 Direct Energy
Business, LLC
4/22/2021
15,071.84 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124460 Check
789590 Adams, Nadine
4/22/2021
33.19 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124461 Check
Tuning
789907 Kim Hoessly Piano 4/22/2021
200.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124462 Check
790326 Friends Office
4/22/2021
975.16 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124463 Check
790333 Newark City
Schools
4/22/2021
150.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124464 Check
790360 Kuhn, Charlene
4/22/2021
15.12 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124465 Check
790734 Easton Telecom
Services, LLC
4/22/2021
1,246.55 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124466 Check
790888 Matt Ryan Mobile
DJ
4/22/2021
395.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124467 Check
791690 Westerville City
School Dist.
4/22/2021
200.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124468 Check
792275 FRANK, ALAN
4/22/2021
47.04 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124469 Check
792443 Batteries Plus
4/22/2021
24.60 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124470 Check
792556 Consolidated
Electric Coop Inc
4/22/2021
1,100.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124471 Check
792640 Beem's BP
Distributing, Inc.
4/22/2021
691.38 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124472 Check
792733 Larry Sargent
4/22/2021
968.76 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124473 Check
Rental
792938 Voss Bros. Sales & 4/22/2021
42.89 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124474 Check
793193 City Electric
Supply Company
4/22/2021
98.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124475 Check
793254 Eugene A.
Guglielmi
4/22/2021
247.50 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124476 Check
793465 Unifirst
Corporation
4/22/2021
125.80 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124477 Check
793710 Rush Truck
Centers of Ohio,
4/22/2021
57.43 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
Page 41

Reporting Period: April 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
124502 Check
991605 Chillicothe City
4/22/2021
100.00
OUTSTANDING
ACCOUNTS_PAYA

124478 Check
793738 Washington Auto
Parts Inc.
4/22/2021
$ 262.25 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124479 Check
Studios Inc
793955 Franklin Art Glass 4/22/2021
124.70 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124480 Check
794060 Follett School
Solutions, Inc.
4/22/2021
566.25 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124481 Check
794152 Workman-Ford,
Julie
4/22/2021
30.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124482 Check
794230 BC Technologies
Company
4/22/2021
1,260.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124483 Check
794528 Smith, Charlie
4/22/2021
172.47 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124484 Check
794534 Consolidated
Electrical
4/22/2021
83.88 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124485 Check
794556 Boundless
Behavioral
HealthInc
4/22/2021
5,240.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124486 Check
794833 Asset Genie, Inc.
4/22/2021
83.70 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124487 Check
795038 Columbus State
Community
4/22/2021
172.51 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124488 Check
795088 Gibson, Megan
4/22/2021
28.66 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124489 Check
795116 R & R Services
Plus LLC
4/22/2021
400.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124490 Check
795345 Access 2
Interpreters, LLC
4/22/2021
75.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124491 Check
795404 Northwest
Evaluation Assoc
4/22/2021
3,805.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124492 Check
795651 Krygielski, Kyle M 4/22/2021
2,000.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124493 Check
795658 Gary L
Baumgartner
4/22/2021
18.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124494 Check
795685 US Bank National
Association
4/22/2021
11,579.70 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124495 Check
795701 Patridge, Melanie
4/22/2021
100.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124496 Check
795704 Bair, Layne
4/22/2021
173.19 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124497 Check
795712 Hard Eight LLC
4/22/2021
2,325.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124498 Check
795814 Nauman, Heather
4/22/2021
77.80 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124499 Check
991482 Savvas Learning
Company, LLC
4/22/2021
1,648.50 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124500 Check
991538 TP Mechanical
Contractors, Inc.
4/22/2021
1,813.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124501 Check
991546 Saathoff, Chad
4/22/2021
73.96 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
Page 42

Reporting Period: April 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
Location #003
BLE

School District
BLE
124503 Check
7904 VILLA MILANO
4/23/2021
$ 6,174.04 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124504 Check
795555 Gilbane Building
Company
4/23/2021
3,019,069.44 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124505 Check
2503 Columbia Gas Of
Ohio
4/26/2021
27,806.83
OUTSTANDING
ACCOUNTS_PAYA
BLE
124506 Check
711883 Eckelbarger, Doug 4/28/2021
673.50 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124507 Check
789786 McDonough,
Christina
4/28/2021
187.50 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124508 Check
790313 Peck, Leah
4/28/2021
825.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124509 Check
791692 ECKELBARGER,
MELISSA
4/28/2021
673.50 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124510 Check
792834 Graven, Katherine 4/28/2021
352.50 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124511 Check
794055 Zirillo, Beth
4/28/2021
148.50 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124512 Check
794244 Schroeder, Brenda 4/28/2021
1,398.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124513 Check
794438 Depugh, Kaitlyn
N.
4/28/2021
1,762.50 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124514 Check
794496 Nigl, Casandra
4/28/2021
855.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124515 Check
794800 Heller, Rachael R
4/28/2021
668.10 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124516 Check
991500 Price, Sarah
4/28/2021
327.60 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124517 Check
1046 KE-WA-PA SALES
& SERVICE
4/29/2021
379.14 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124518 Check
1064 Multi Ventures
Limited
4/29/2021
2,275.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124519 Check
1536 Transportation
Accessories Co
4/29/2021
60.38 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124520 Check
1576 Pickaway County
ESC
4/29/2021
85.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124521 Check
2503 Columbia Gas Of
Ohio
4/29/2021
115.68
OUTSTANDING
ACCOUNTS_PAYA
BLE
124522 Check
3058 Stanton's Sheet
Music, Inc.
4/29/2021
60.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124523 Check
3255 Jones School
Supply Co., Inc.
4/29/2021
108.65
OUTSTANDING
ACCOUNTS_PAYA
BLE
124524 Check
5725 BRICKER &
ECKLER LLP
4/29/2021
3,728.50 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124525 Check
5830 Lakeshore
Learning
Materials
4/29/2021
366.77 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124526 Check
6372 Cintas Corp.
4/29/2021
57.20
OUTSTANDING
ACCOUNTS_PAYA
Page 43

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

124527 Check
&
6471 Cardinal Bus Sales 4/29/2021
$ 844.87 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124528 Check
6475 Parallel
Technologies Inc.
4/29/2021
58,670.28 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124529 Check
LLC
7852 Really Good Stuff, 4/29/2021
98.69 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124530 Check
#34063345
8898 Office Depot Dept 4/29/2021
652.98
OUTSTANDING
ACCOUNTS_PAYA
BLE
124531 Check
75214 Pizza Hut
4/29/2021
511.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124532 Check
790326 Friends Office
4/29/2021
628.46 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124533 Check
790367 Strategic
Management
Solutions
4/29/2021
2,385.16 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124534 Check
792107 Great America
Leasing Corp
4/29/2021
213.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
124535 Check
792393 State Security,
LLC
4/29/2021
170.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124536 Check
792443 Batteries Plus
4/29/2021
988.45 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124537 Check
792556 Consolidated
Electric Coop Inc
4/29/2021
147.59
OUTSTANDING
ACCOUNTS_PAYA
BLE
124538 Check
Rental
792938 Voss Bros. Sales & 4/29/2021
1,721.07 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124539 Check
793193 City Electric
Supply Company
4/29/2021
1,739.19 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124540 Check
793465 Unifirst
Corporation
4/29/2021
27.56 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124541 Check
793710 Rush Truck
Centers of Ohio,
Inc.
4/29/2021
86.17 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124542 Check
793785 Fields, Jacob A.
4/29/2021
114.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124543 Check
793906 Valley Tire
Company
4/29/2021
2,161.60 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124544 Check
Studios Inc
793955 Franklin Art Glass 4/29/2021
51.36
OUTSTANDING
ACCOUNTS_PAYA
BLE
124545 Check
795141 Castrilla, Alison
4/29/2021
114.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124546 Check
795258 Buckeye Ceramic
Supply
4/29/2021
162.25 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124547 Check
795339 Whiteside, Justin
4/29/2021
114.00 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124548 Check
795365 LS IT Consulting
Ltd-reimburse
4/29/2021
599.80 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124549 Check
795449 J & J Enterprises-
Westerville
4/29/2021
46.56 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124550 Check
795502 VEX Robotics, Inc. 4/29/2021
897.04 4/30/2021
RECONCILED
ACCOUNTS_PAYA
Page 44

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

124551 Check
795712 Hard Eight LLC
4/29/2021
$ 2,752.50 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124552 Check
795728 Mazzi, Kelly
4/29/2021
35.96 4/30/2021
RECONCILED
ACCOUNTS_PAYA
BLE
124553 Check
795892 Sharron Group,
Inc.
4/29/2021
55.35
OUTSTANDING
ACCOUNTS_PAYA
BLE
124554 Check
991478 Holden II, George
S.
4/29/2021
114.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124555 Check
991576 Buckeye Military
Moms - Chapter 9
4/29/2021
1,492.28
OUTSTANDING
ACCOUNTS_PAYA
BLE
124556 Check
991608 University of
idaho - Collegiate
FFA Chapter
4/29/2021
45.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124557 Check
7270 COIAAA
4/30/2021
55.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
Grand Total
$ 12,142,025.75
Note: Disbursement report does not include memo system posting for state foundations deductions and other charges
where funds are received at a net amount but required to posted at a gross amount.
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
21,656,174
2,741,771
(41,439)
#
0%
003 - PERMANENT IMPROVEMENT
2,050,577
481,784
2,532,361
1,457,209
100,283
974,869
38%
004 - BUILDING IMPROVEMENT
13,513,172
61,893,458
75,406,630
42,070,904
30,478,416
2,857,310
4%
006 - FOOD SERVICE
1,478,643
1,378
1,480,020
1,268,015
131,416
80,589
5%
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
29,735
30,973
84,312
58%
019 - OTHER GRANT
3,255
-
3,255
155
1,915
1,185
36%
022 - DISTRICT AGENCY
209,635
3,074
212,709
264,689
17,678
(69,658)
#
-33%
070 - CAPITAL PROJECTS
130,400
-
130,400
19,453
-
110,947
85%
200 - STUDENT MANAGED ACTIVITY
118,623
3,783
122,406
39,374
54,013
29,019
24%
300 - DISTRICT MANAGED STUDENT ACTIVITY
302,163
2,774
304,937
203,742
44,216
56,978
19%
401 - AUXILLIARY SERVICES
389,434
58,717
448,151
321,472
89,512
37,167
8%
451 - DATA COMMUNICATION FUND
12,600
-
12,600
-
-
12,600
100%
467 - STUDENT WELLNESS AND SUCCESS
285,208
-
285,208
77,437
1,076
206,695
72%
499 - MISCELLANEOUS STATE GRANT FUND
111,051
43,460
154,512
128,456
12,009
14,047
0%
507 - ESSER FUND
179,127
-
179,127
69,840
10
109,277
0%
510 - CORONA VIRUS RELIEF FUND
207,255
-
207,255
204,451
2,592
212
0%
516 - IDEA PART-B GRANT
971,600
6,723
978,323
564,786
36,334
377,204
39%
551 LIMITED ENGLISH PROFICIENCY
7,170
-
7,170
7,170
-
-
0%
572 - TITLE I
239,295
-
239,295
162,436
4,380
72,479
30%
587 - EARLY CHILDHOOD SPECIAL EDUCATION GRANT
25,635
6,092
31,726
28,350
378
2,998
9%
590 - TITLE II-A IMPROVING TEACHER QUALITY
84,069
80
84,149
12,910
522
70,718
84%
599 - MISCELLANEOUS FEDERAL GRANTS
25,234
-
25,234
1,240
-
23,994
95%
TOTAL ALL FUNDS
44,870,429
62,521,507
107,391,936
68,607,589
33,766,838
5,017,509
5%
# - The accounts have adequate current or anticipated resources and appropriation modifications will be made to account for this and other necessary appropriations.
Page 48

BIG WALNUT LOCAL SCHOOL DISTRICT INVESTMENT PORTFOLIO

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

Maturity 
Date

Days to 
Maturity

Est. Interest 
Remaining

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

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

Commercial Paper Certificate of Deposit Certificate of Deposit

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

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

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

140	$3,780.94 213	$4,569.76 577	$8,892.48

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

34	$2,000.00 213	$5,445.00 217	$1,500.00 217               $675.00 223               $547.17 230               $145.44 234               $564.67 411	$1,050.00 418               $780.00 777	$2,500.00 811	$1,700.00 580	$1,400.00 915	$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

$21,691.15 $757,335.68 $3,042.36 $8,840,018.86

$9,622,088.05

$19,408,840.78

4/30/2021	0.09% 4/30/2021	0.02% 4/30/2021	0.02% 4/30/2021	0.08%

5/1/2021 5/1/2021 5/1/2021 5/1/2021

1	$0.05 1	$0.41 1	$0.00 1                  $19.38

ACTIVE FUNDS - General Operating Funds

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

Total Active Funds

$3,256,304.66 $924,424.23

$4,180,728.89

4/30/2021           0.02% 4/30/2021           0.00%

5/1/2021                    1                    $1.78 5/1/2021                    1                    $0.00

Total Active and Interim Funds - General Operating	$23,589,569.67	0.18%	106	$43,417.83

Page 49

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

Purchase 	Yield 
Institution	Instrument Type	Cost Basis	Date	Rate

Maturity 
Date

Days to 
Maturity

Est. Earnings 
Remaining

December 2017 - Note/Bond Proceeds Commercial Paper
1) Canadian Imp Holdings	Commercial Paper	$339,550.45	4/22/2021	0.20%	12/16/2021	230	$449.55

Money Markets

First American Treasury Obligations Fund

Money Markets Subtotal

Money Market	$7,181.92	4/30/2021	0.02%	5/1/2021	1	$0.00

$7,181.92

Total December 2017 - Note/Bond Proceeds	$346,732.37

July 2018 - Bond Proceeds Commercial Paper
1) BNP Paribas

2) Royal Bank of Canada (RBC) 3) Toyota Motor Credit
4) JP Morgan 5) ING US CP

Commercial Paper Subtotal

First American Treasury 6) 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 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

$499,100.00 $519,190.10 $598,830.00 $998,200.00 $244,632.50

$2,859,952.60

$14,919.50

$14,919.50

$2,874,872.10

$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

8/20/2020 9/28/2020 11/6/2020 11/12/2020 3/19/2021

4/30/2021

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

0.24%	5/17/2021 0.21%	6/22/2021 0.26%           8/3/2021 0.24%           8/9/2021 0.20%      12/14/2021

0.02%	5/1/2021

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

17                 $900.00 53                 $809.90 95             $1,170.00 101             $1,800.00 228                 $367.50

1	$0.01

88             $1,540.00 92           $16,638.29 123           $81,900.00 371             $6,199.50 383             $2,666.00 383             $5,727.00 411           $10,500.00 418           $10,585.00 538             $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 April 30, 2021

Purchase 	Yield 
Institution	Instrument Type	Cost Basis	Date	Rate

Maturity 
Date

Days to 
Maturity

Est. Earnings 
Remaining

May 2019 - Bond Proceeds (Continued) Certificates of Deposit

14) Wex Bank, UT

15) 1st Financial Bank USA, SD 16) Bank of Hope, CA
17) Beal Bank, NV

18) Brookline Bank, MA

19) Nicolet National Bank, WI 20) Bank of Rhode Island, RI 21) AvidBank, CA

Certificate of Deposit Subtotal

Commercial Paper 22) Natixis NY 23) BNP Paribas
24) Toyota Motor Credit 25) Toyota Motor Credit 26) JP Morgan
27) Royal Bank of Canada (RBC) 28) MUFG Bank
29) MUFG Bank 30) Citigroup 31) LVMH Moet 32) Natixis NY
33) Bank of Montreal 34) ING US CP

Commercial Paper Subtotal

35)
First American Treasury Obligations Fund

36) Star Ohio - Construction Fund Subtotal

Total May 2019 - Bond Proceeds

Grand Total Construction Proceeds

Certificate of Deposit Certificate of Deposit Certificate of Deposit Certificate of Deposit 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 Commercial Paper

Money Market

Money Market

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

$1,988,765.25

$798,320.00 $499,100.00 $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

$13,851,284.19

$18,474.06

$2,398,294.65 $2,416,768.71

$37,295,071.04

$40,516,675.51

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

8/7/2020 8/20/2020 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

4/30/2021

4/30/2021

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

0.28%	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 0.25%	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

0.03%	5/1/2021

0.08%	5/1/2021

0.49%

3              $3,161.10 11                   $72.63 17                      $0.00 21                   $41.50 69                 $145.25 80                   $24.90 101                 $182.60 192                 $170.15

4              $1,680.00 17                 $900.00 70              $2,137.06 95              $1,950.00 101              $3,600.00 101              $2,577.91 126              $1,854.17 133                 $222.50 215              $1,450.00 217              $3,000.00 217              $1,569.17 220              $1,275.00 228              $1,500.00

1	$0.02

1	$5.26

171	$186,397.68

Page 51

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

Fund

General Fund (001)

Building Project Fund (004-9017)

Food Service Fund (006)

Sunbury Meadows CDA (022-9200)

Auxillary Services Fund (401)

Total All Funds

Month to Date

$5,615.03

$137,267.21

$0.00

$5.11

$13.55

$142,900.90

Year to Date

$87,522.81

$677,331.45

$16.81

$46.80

$621.32

$765,539.19

Page 52

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

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