Big Walnut Local School District

Monthly Financial Report

for the month ended December 31, 2020

Prepared By: Jeremy J. Buskirk Treasurer

Table of Contents

Description	Page

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

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

Variance Analysis

Comparison of Monthly Ending Cash Balances	4 & 5

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

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

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

Comparison of Monthly and Total Income Tax	12 & 13

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

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

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

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

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

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

Comparison of Monthly and Total Purchased Services	26 & 27

Comparison of Monthly and Total Supplies and Materials	28 & 29

Comparison of Monthly and Total Capital Outlay	30 & 31

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

All Funds Reports

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

Summary Check Register (Disbursement Report)	36 - 42

Comparison of Fiscal Year 2021 YTD Appropriations with Fiscal YTD Actual	44 Expenditures – All Funds (excluding General Fund)

Investments - All Funds	45 - 48

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 3,269,021 7,279 1,373,768 772,327 21,676,581

$0 77,421 77,421

$21,754,002

$12,381,019 5,932,368 2,687,983 642,045 5,000 303,278 21,951,693

$0 0 0 $0

$21,951,693

($197,691)

$11,167,332

$10,969,641

$1,998,971

$8,970,670

FY 21 ACTUAL

$9,574,832 2,255,830 4,574,800 3,297,650 7,279 1,379,260 810,728 21,900,378

$0 249,950 249,950

$22,150,328

$12,257,430 5,768,501 2,575,235 604,520 2,771 298,845 21,507,301

$0 0 0 $0

$21,507,301

$643,027

$11,167,332

$11,810,359

$2,353,189

$9,457,170

VARIANCE

$51,544 38 99,694 28,629 0
5,492 38,401 223,797

$0 172,529 172,529

$396,326

($123,589) (163,867) (112,748) (37,525) (2,229) (4,433) (444,392)

$0 0 0 $0

($444,392)

$840,718

$0

$840,718

($354,218)

$486,500

PERCENTAGE

0.5% 0.0% 2.2% 0.9% 0.0% 0.4% 5.0% 1.0%

0.0% 222.8% 222.8%

1.8%

-1.0% -2.8% -4.2% -5.8% -44.6% -1.5% -2.0%

0.0% 0.0% 0.0% 0.0%

-2.0%

-425.3%

0.0%

7.7%

Page 2

VARIANCE ANALYSIS - GENERAL FUND

Page 3

COMPARISON OF MONTHLY ENDING CASH BALANCES

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

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 4

COMPARISON OF MONTHLY ENDING CASH BALANCES

December 31, 2020

Actual Cash Balance

Estimated Cash Balance

$11,810,359

$10,969,641

Variance From Estimate	OVER

Percent Variance From Estimate	OVER

$840,718

7.66%

Previous Year Cash Balance	$10,626,314

COMMENTS: Our cash balances is above what we would have anticipated for the month of December. Our local tax revenues for the first half of the year have come in slightly better than expected, and we have been helped by the approximately $331,000 received from the Bureau of Worker's Compensation rebate/dividends. In addition, expenditures have continued to trend slightly under estimated amounts. 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

December 31, 2020

MONTH	YEAR-TO-DATE

Actual Receipts

Estimated Receipts

$817,980

$610,195

$22,150,328

$21,754,002

Variance From Estimate	OVER

Variance From Estimate	OVER

$207,785	OVER

34.05%	OVER

$396,326

1.82%

Actual Prior Year	$1,007,144	$21,134,665

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$44,599,152

49.67%

Percent Of Budget Year Completed	6 Months	50.00%

COMMENTS: We have positive variances in our monthly and annual actual and estimated revenues due to receiving our BWC rebate/dividend payment in December. 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)

December 31, 2020

MONTH	YEAR-TO-DATE

Actual Real Estate Tax Receipts

Estimated Real Estate Tax Receipts

$0	$9,574,832

$0	$9,523,288

Variance From Estimate

Variance From Estimate

$0	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	6 months	50.00%

COMMENTS: We are on target with annual estimates.

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)

December 31, 2020

MONTH	YEAR-TO-DATE

Actual PUPP Tax Receipts

Estimated PUPP Tax Receipts

$0	$2,255,830

$0	$2,255,792

Variance From Estimate

Variance From Estimate

$0	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	6 months	50.00%

COMMENTS: We are 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

December 31, 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	6 months	50.00%

COMMENTS: We are in line and slightly over estimates for income taxes at this point in the year. Due to uncertain economic climate and disruptions in our normal trends for receiving income taxes, we have anticipate a reduction in overall income tax receipts for the fiscal year. We will continue to monitor local, state, and national economic indications to see if adjustments are necessary, but with current information available, we 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)

December 31, 2020

MONTH	YEAR-TO-DATE

Actual State Receipts

Estimated State Receipts

$534,033

$534,353

$3,304,929

$3,276,300

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($320)	OVER

-0.06%	OVER

$28,629

0.87%

Actual Prior Year	$594,496	$3,581,675

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$6,606,343

50.03%

Percent Of Budget Year Completed	6 months	50.00%

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 in November 2020 and anticipate net positive revenue flow from state excess cost report, which are aniticipated to make our state revenues positive.

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

December 31, 2020

MONTH	YEAR-TO-DATE

Actual Tax Allocation Receipts

Estimated Tax Allocation Receipts

$0	$1,379,260

$0	$1,373,768

Variance From Estimate

Variance From Estimate

$0	OVER	$5,492

0.00%	OVER	0.40%

Actual Prior Year	$0	$1,326,863

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$2,870,291

48.05%

Percent Of Budget Year Completed	6 months	50.00%

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

December 31, 2020

MONTH	YEAR-TO-DATE

Actual Other Receipts

Estimated Other Receipts

$283,946

$75,842

$1,060,677

$849,748

Variance From Estimate	OVER

Variance From Estimate	OVER

$208,104	OVER

274.39%	OVER

$210,929

24.82%

Actual Prior Year	$123,151	$1,174,959

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$1,577,036

67.26%

Percent Of Budget Year Completed	6 months	50.00%

COMMENTS:	As noted above, we are over estimated receipts at the end of December. While we have seen a decline this year in tuition, open enrollment, rental, and investment earning receipts this year in the other revenues area, this revenue area has been helped significantly by two 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

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

December 31, 2020

MONTH	YEAR-TO-DATE

Actual Expenditures

Estimated Expenditures

$3,523,502

$3,627,721

$21,507,301

$21,951,693

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($104,219)	UNDER

-2.87%	UNDER

($444,392)

-2.02%

Actual Prior Year	$3,269,412	$21,949,258

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$45,494,560

47.27%

Percent Of Budget Year Completed	6 months	50.00%

COMMENTS: We have a positive variance for both the month and year as of the end of December. We are currently trending under in all budget areas due to vendor credits, cautious spending, and payment timing. We anticipate that actual expenditures will be 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)

December 31, 2020

MONTH	YEAR-TO-DATE

Actual Wage Expenditures

Estimated Wage Expenditures

$2,067,029

$2,084,447

$12,257,430

$12,381,019

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($17,418)	UNDER

-0.84%	UNDER

($123,589)

-1.00%

Actual Prior Year	$1,957,026	$11,839,948

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$25,230,318

48.58%

Percent Of Budget Year Completed	6 months	50.00%

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

December 31, 2020

MONTH	YEAR-TO-DATE

Actual Fringe Benefit Expenditures

Estimated Fringe Benefit Expenditures

$945,443

$968,770

$5,768,501

$5,932,368

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($23,327)	UNDER

-2.41%	UNDER

($163,867)

-2.76%

Actual Prior Year	$936,690	$6,188,161

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$12,210,482

47.24%

Percent Of Budget Year Completed	6 months	50.00%

COMMENTS: We are under estimates as of the end of December 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. Our Personal Services line is under estimates, which has caused lower wage-related benefit costs. In addition, we are seeing insurance costs a little under anticipated amounts. These noted reasons are 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

December 31, 2020

MONTH	YEAR-TO-DATE

Actual Service Expenditures

Estimated Service Expenditures

$448,090

$492,877

$2,575,235

$2,687,983

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($44,787)	UNDER

-9.09%	UNDER

($112,748)

-4.19%

Actual Prior Year	$335,932	$2,839,186

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$6,217,453

41.42%

Percent Of Budget Year Completed	6 months	50.00%

COMMENTS: We are under estimates as of the end of December. Purchase services can fluctuate greatly due to timing of when invoices are received each year and when payment is required, which accounts for some of the month-to-month variance. Additionally, a contributing factor this year is that we have had challenges at getting substitutes and covering staff leaves, which has reduces this area slightly. 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

December 31, 2020

MONTH	YEAR-TO-DATE

Actual Material Expenditures

Estimated Material Expenditures

$51,040

$62,490

$604,520

$642,045

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($11,450)	UNDER

-18.32%	UNDER

($37,525)

-5.84%

Actual Prior Year	$23,998	$781,559

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$1,101,464

54.88%

Percent Of Budget Year Completed	6 months	50.00%

COMMENTS: We have a favorable variance in this line at the end of December. Supplies and materials can fluctuate greatly due to timing of when invoices are received each year and when payment is required. We believe a contributing factor to the favorable annual may be due to 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. 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

December 31, 2020

MONTH	YEAR-TO-DATE

Actual Equipment Expenditures	$16	$2,771

Estimated Equipment Expenditures	$2,500	$5,000

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($2,484)	UNDER

-99.34%	UNDER

($2,229)

-44.57%

Actual Prior Year	$0	$0

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$10,600

26.15%

Percent Of Budget Year Completed	6 months	50.00%

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

December 31, 2020

MONTH	YEAR-TO-DATE

Actual Other Expenditures

Estimated Other Expenditures

$11,883

$16,637

$298,845

$303,278

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($4,754)	UNDER

-28.58%	UNDER

($4,433)

-1.46%

Actual Prior Year	$15,766	$300,404

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$724,243

41.26%

Percent Of Budget Year Completed	6 months	50.00%

COMMENTS: We are on target with annual estimates.

Page 33

RECEIPTS, EXPENDITURES, AND FUND BALANCES REPORT

AND

MONTHLY SUMMARY CHECK REGISTER

Page 34

DECEMBER 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
$817,979.76
$22,150,327.96
$3,523,502.17
$21,507,300.53
$12,246,412.35
$2,353,189.18
$9,893,223.17
002
BOND RETIREMENT
7,513,012.92
0.00
3,862,163.15
0.00
7,747,580.10
3,627,595.97
2,677,020.63
950,575.34
003
PERMANENT IMPROVEMENT
1,072,676.04
109,495.00
894,582.41
50,695.98
1,055,081.41
912,177.04
141,851.17
770,325.87
004
BUILDING
74,686,630.34
101,430.67
562,062.08
4,622,381.26
24,709,657.19
50,539,035.23
47,790,178.77
2,748,856.46
006
FOOD SERVICE
47,510.19
314,297.45
574,256.17
142,431.20
718,130.45
(96,364.09)
237,941.51
(334,305.60)
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
1,090.35
16,066.62
0.00
15,871.00
25,959.15
840.00
25,119.15
018
PUBLIC SCHOOL SUPPORT
99,215.17
8,136.86
22,821.35
1,075.29
16,817.41
105,219.11
24,843.88
80,375.23
019
OTHER GRANT
7,655.22
0.00
(98.97)
0.00
31.67
7,524.58
2,039.63
5,484.95
022
DISTRICT AGENCY
121,083.35
205.34
92,413.99
(1,456.50)
77,014.07
136,483.27
17,412.98
119,070.29
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
19,453.11
110,981.76
200
STUDENT MANAGED ACTIVITY
133,197.05
3,506.94
30,713.75
2,185.09
9,427.58
154,483.22
42,547.83
111,935.39
300
DISTRICT MANAGED ACTIVITY
40,094.66
4,331.19
131,267.68
9,745.61
143,541.03
27,821.31
62,952.89
(35,131.58)
401
AUXILIARY SERVICES
169,063.26
111.76
134,750.08
14,569.83
137,027.34
166,786.00
19,652.37
147,133.63
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
8,001.74
46,652.63
134,228.24
1,255.17
132,973.07
499
MISCELLANEOUS STATE GRANT FUND
19,658.05
28,075.38
91,803.92
6,456.61
91,051.12
20,410.85
8,198.88
12,211.97
507
ELEMENTARY AND SECONDARY SCHOOL
EMERGENCY RELIEF FUND
0.00
0.00
0.00
7,419.00
7,419.00
(7,419.00)
1,056.96
(8,475.96)
510
CORONA VIRUS RELIEF FUND
0.00
91,551.73
168,965.61
46,877.40
203,617.31
(34,651.70)
3,425.43
(38,077.13)
516
IDEA PART B GRANTS
(54,474.26)
56,805.69
354,843.68
55,355.07
330,578.98
(30,209.56)
35,600.00
(65,809.56)
572
TITLE I DISADVANTAGED CHILDREN
(20,098.49)
16,239.29
101,294.94
16,239.29
97,435.74
(16,239.29)
0.00
(16,239.29)
587
IDEA PRESCHOOL-HANDICAPPED
0.00
2,847.22
15,530.26
2,847.22
16,953.87
(1,423.61)
0.00
(1,423.61)
590
IMPROVING TEACHER QUALITY
(87.90)
95.00
10,218.61
149.99
10,280.70
(149.99)
931.90
(1,081.89)
599
MISCELLANEOUS FED. GRANT FUND
(1,319.47)
550.00
2,577.08
707.61
1,965.22
(707.61)
0.00
(707.61)
$95,678,004.34
$1,556,749.63
$29,324,048.73
$8,509,183.86
$56,943,434.35
$68,058,618.72
$53,440,392.29
$14,618,226.43
Grand Total
Page 35

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

0 Electronic
900001 PNC Bank - Visa
12/14/2020
$ 15,740.12
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900500 Payroll Account
12/16/2020
31,064.69
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
910000 STATE
TEACHERS
12/16/2020
111,302.15
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
920000 SCHOOL
EMPLOYEES
12/16/2020
35,739.37
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
300 Discount School
Supply
12/16/2020
1,430.62
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900001 PNC Bank - Visa
12/21/2020
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
12/30/2020
1,054,975.37
OUTSTANDING
PAYROLL
0 Electronic
12/30/2020
1,121,898.61
OUTSTANDING
PAYROLL
0 Electronic
12/30/2020
1,339.67
OUTSTANDING
PAYROLL
0 Check
791554 The Equipment
Guys, Inc.
12/31/2020
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900500 Payroll Account
12/31/2020
31,955.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900800 Delta Dental Plan
of Ohio, Inc
12/31/2020
12,126.21
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900600 United Health
Care Insurance
12/31/2020
608,517.13
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900025 Dearborn Life
Insurance Co
12/31/2020
1,580.68
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
920000 SCHOOL
EMPLOYEES
12/31/2020
50,466.63
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
910000 STATE
TEACHERS
12/31/2020
114,521.85
OUTSTANDING
ACCOUNTS_PAYA
BLE
123617 Check
795555 Gilbane Building
Company
12/10/2020
4,607,506.27
OUTSTANDING
ACCOUNTS_PAYA
BLE
123618 Check
300 Discount School
Supply
12/11/2020
116.82
OUTSTANDING
ACCOUNTS_PAYA
BLE
123619 Check
565 STOOKSBURY,
ANGIE
12/11/2020
53.82
VOID
12/11/2020
ACCOUNTS_PAYA
BLE
123620 Check
737 School Health
Corporation
12/11/2020
417.85
OUTSTANDING
ACCOUNTS_PAYA
BLE
123621 Check
1008 Rumpke of Ohio,
Inc.
12/11/2020
4,350.44
OUTSTANDING
ACCOUNTS_PAYA
BLE
123622 Check
1046 KE-WA-PA SALES
& SERVICE
12/11/2020
8,715.77
OUTSTANDING
ACCOUNTS_PAYA
BLE
123623 Check
1064 Multi Ventures
Limited
12/11/2020
23,535.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123624 Check
1115 Del-Co Water Co.
12/11/2020
3,547.12
OUTSTANDING
ACCOUNTS_PAYA
BLE
123625 Check
1557 TruckPro, LLC
12/11/2020
514.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123626 Check
2038 Gordon Food
12/11/2020
25,960.91
OUTSTANDING
ACCOUNTS_PAYA
Page 36

Reporting Period: December 2020 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
123651 Check
791495 Professional
12/11/2020
37,055.40
OUTSTANDING
ACCOUNTS_PAYA

123627 Check
2504 American Electric 12/11/2020
$ 31,327.19
OUTSTANDING
ACCOUNTS_PAYA
BLE
123628 Check
3036 NASCO
12/11/2020
2,164.72
OUTSTANDING
ACCOUNTS_PAYA
BLE
123629 Check
3102 CAROLINA
BIOLOGICAL
SUPPLY
12/11/2020
167.88
OUTSTANDING
ACCOUNTS_PAYA
BLE
123630 Check
3137 Tristar
Transportation Co
12/11/2020
6,366.97
OUTSTANDING
ACCOUNTS_PAYA
BLE
123631 Check
3303 DRAMATIC
PUBLISHING CO
12/11/2020
423.11
OUTSTANDING
ACCOUNTS_PAYA
BLE
123632 Check
4290 School Specialty,
Inc.
12/11/2020
283.49
OUTSTANDING
ACCOUNTS_PAYA
BLE
123633 Check
5171 Perma-Bound
Books
12/11/2020
1,398.56
OUTSTANDING
ACCOUNTS_PAYA
BLE
123634 Check
5237 ESC of Central
Ohio
12/11/2020
23,420.40
OUTSTANDING
ACCOUNTS_PAYA
BLE
123635 Check
5264 Ohio Department
Of Commerce
12/11/2020
225.00
VOID
12/22/2020
ACCOUNTS_PAYA
BLE
123636 Check
5529 POSTMASTER
12/11/2020
15,000.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123637 Check
5725 BRICKER &
ECKLER LLP
12/11/2020
1,283.33
OUTSTANDING
ACCOUNTS_PAYA
BLE
123638 Check
COMPANY
5831 STERLING PAPER 12/11/2020
255.47
OUTSTANDING
ACCOUNTS_PAYA
BLE
123639 Check
6330 T-Mobile USA Inc
12/11/2020
300.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123640 Check
6335 Verizon Wireless
12/11/2020
361.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123641 Check
6372 Cintas Corp.
Location #003
12/11/2020
14,275.70
OUTSTANDING
ACCOUNTS_PAYA
BLE
123642 Check
&
6471 Cardinal Bus Sales 12/11/2020
186.16
OUTSTANDING
ACCOUNTS_PAYA
BLE
123643 Check
6475 Parallel
Technologies Inc.
12/11/2020
7,610.11
OUTSTANDING
ACCOUNTS_PAYA
BLE
123644 Check
6894 Cox, Matthew J.
12/11/2020
15.30
OUTSTANDING
ACCOUNTS_PAYA
BLE
123645 Check
70203 Music & Arts
Center
12/11/2020
433.82
OUTSTANDING
ACCOUNTS_PAYA
BLE
123646 Check
70914 MEDCO Sports
Medicine
12/11/2020
634.17
OUTSTANDING
ACCOUNTS_PAYA
BLE
123647 Check
75214 Pizza Hut
12/11/2020
2,016.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123648 Check
789783 Rockett, Rebecca
12/11/2020
46.25
OUTSTANDING
ACCOUNTS_PAYA
BLE
123649 Check
790326 Friends Office
12/11/2020
2,004.51
OUTSTANDING
ACCOUNTS_PAYA
BLE
123650 Check
791051 Auditor of State
12/11/2020
9,513.30
OUTSTANDING
ACCOUNTS_PAYA
BLE
Page 37

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

Speech Services
BLE
123652 Check
791693 Ohio BCI & I
12/11/2020
$ 337.25
OUTSTANDING
ACCOUNTS_PAYA
BLE
123653 Check
792178 Germann, Douglas 12/11/2020
56.58
OUTSTANDING
ACCOUNTS_PAYA
BLE
123654 Check
792244 Castiglione, Kim
12/11/2020
21.90
OUTSTANDING
ACCOUNTS_PAYA
BLE
123655 Check
792275 FRANK, ALAN
12/11/2020
165.60
OUTSTANDING
ACCOUNTS_PAYA
BLE
123656 Check
792393 State Security,
LLC
12/11/2020
85.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123657 Check
792443 Batteries Plus
12/11/2020
938.78
OUTSTANDING
ACCOUNTS_PAYA
BLE
123658 Check
Services
792468 Healthcare Billing 12/11/2020
413.25
OUTSTANDING
ACCOUNTS_PAYA
BLE
123659 Check
792556 Consolidated
Electric Coop Inc
12/11/2020
11,125.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123660 Check
792640 Beem's BP
Distributing, Inc.
12/11/2020
14,716.58
OUTSTANDING
ACCOUNTS_PAYA
BLE
123661 Check
792661 Skinner Diesel
12/11/2020
105.95
OUTSTANDING
ACCOUNTS_PAYA
BLE
123662 Check
793092 WORKS,
International, Inc.
12/11/2020
2,197.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123663 Check
793094 Johnson-Stuber,
Christie
12/11/2020
46.69
OUTSTANDING
ACCOUNTS_PAYA
BLE
123664 Check
793165 Wagoner, Timothy 12/11/2020
19.55
OUTSTANDING
ACCOUNTS_PAYA
BLE
123665 Check
793193 City Electric
Supply Company
12/11/2020
401.73
OUTSTANDING
ACCOUNTS_PAYA
BLE
123666 Check
793465 Unifirst
Corporation
12/11/2020
49.12
OUTSTANDING
ACCOUNTS_PAYA
BLE
123667 Check
793546 Newman, Tim
12/11/2020
53.98
OUTSTANDING
ACCOUNTS_PAYA
BLE
123668 Check
793710 Rush Truck
Centers of Ohio,
Inc.
12/11/2020
330.48
OUTSTANDING
ACCOUNTS_PAYA
BLE
123669 Check
793733 Optima, Inc.
12/11/2020
64.22
OUTSTANDING
ACCOUNTS_PAYA
BLE
123670 Check
793738 Washington Auto
Parts Inc.
12/11/2020
79.94
OUTSTANDING
ACCOUNTS_PAYA
BLE
123671 Check
793894 United Dairy, Inc.
12/11/2020
4,810.25
OUTSTANDING
ACCOUNTS_PAYA
BLE
123672 Check
794068 Roger E. Howard
12/11/2020
999.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123673 Check
794194 ACCO Brands
Corporation
12/11/2020
286.60
OUTSTANDING
ACCOUNTS_PAYA
BLE
123674 Check
794374 Boehm, Dawn
12/11/2020
64.60
OUTSTANDING
ACCOUNTS_PAYA
BLE
123675 Check
794556 Boundless
12/11/2020
5,240.00
OUTSTANDING
ACCOUNTS_PAYA
Page 38

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

HealthInc
123676 Check
794588 Lakes Golf &
Country Club Inc.
12/11/2020
$ 2,700.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123677 Check
794782 OhioGuidestone
12/11/2020
8,097.44
OUTSTANDING
ACCOUNTS_PAYA
BLE
123678 Check
794792 Team Sports, Inc.
12/11/2020
58.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123679 Check
794833 Asset Genie, Inc.
12/11/2020
2,428.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123680 Check
794854 AhelioTech
Services, LTD
12/11/2020
270.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123681 Check
795116 R & R Services
Plus LLC
12/11/2020
4,725.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123682 Check
795140 Division 7 Roofing 12/11/2020
821.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123683 Check
795181 Time
Warner/Spectrum
Enterpris
12/11/2020
568.22
OUTSTANDING
ACCOUNTS_PAYA
BLE
123684 Check
795250 AEP - Pole Rental
only
12/11/2020
824.74
OUTSTANDING
ACCOUNTS_PAYA
BLE
123685 Check
795260 Crace, Danielle
12/11/2020
170.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123686 Check
795283 PaySchools
12/11/2020
81.98
OUTSTANDING
ACCOUNTS_PAYA
BLE
123687 Check
795342 Makerbot
Industries, LLC
12/11/2020
226.10
OUTSTANDING
ACCOUNTS_PAYA
BLE
123688 Check
795345 Access 2
Interpreters, LLC
12/11/2020
35.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123689 Check
795404 Northwest
Evaluation Assoc
12/11/2020
50.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123690 Check
795436 PM Graphics Inc.
12/11/2020
1,523.55
OUTSTANDING
ACCOUNTS_PAYA
BLE
123691 Check
795449 J & J Enterprises-
Westerville
12/11/2020
1,490.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123692 Check
Services
795548 Reach Educational 12/11/2020
7,210.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123693 Check
795558 Language Line
Services, Inc.
12/11/2020
183.34
OUTSTANDING
ACCOUNTS_PAYA
BLE
123694 Check
795600 Lee, Christopher A 12/11/2020
144.90
OUTSTANDING
ACCOUNTS_PAYA
BLE
123695 Check
795667 Flourish
Integrated
Therapy, LLC
12/11/2020
3,840.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123696 Check
795857 Plummer, Justin A 12/11/2020
92.46
OUTSTANDING
ACCOUNTS_PAYA
BLE
123697 Check
991538 TP Mechanical
Contractors, Inc.
12/11/2020
1,813.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123698 Check
991558 Antalocy, Brian
12/14/2020
27.50
OUTSTANDING
REFUND
123699 Check
991561 Sanchez, Hugo
12/14/2020
130.00
OUTSTANDING
REFUND
Page 39

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

123700 Check
1046 KE-WA-PA SALES
& SERVICE
12/18/2020
$ 3,680.78
OUTSTANDING
ACCOUNTS_PAYA
BLE
123701 Check
1536 Transportation
Accessories Co
12/18/2020
127.90
OUTSTANDING
ACCOUNTS_PAYA
BLE
123702 Check
1576 Pickaway County
ESC
12/18/2020
60.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123703 Check
2038 Gordon Food
Service
12/18/2020
2,455.68
OUTSTANDING
ACCOUNTS_PAYA
BLE
123704 Check
2038 Gordon Food
Service
12/18/2020
18,884.35
VOID
12/18/2020
ACCOUNTS_PAYA
BLE
123705 Check
2502 VILLAGE OF
SUNBURY
12/18/2020
3,220.57
OUTSTANDING
ACCOUNTS_PAYA
BLE
123706 Check
3036 NASCO
12/18/2020
10.92
OUTSTANDING
ACCOUNTS_PAYA
BLE
123707 Check
3058 Stanton's Sheet
Music, Inc.
12/18/2020
11.55
OUTSTANDING
ACCOUNTS_PAYA
BLE
123708 Check
5237 ESC of Central
Ohio
12/18/2020
13,289.91
OUTSTANDING
ACCOUNTS_PAYA
BLE
123709 Check
5725 BRICKER &
ECKLER LLP
12/18/2020
2,730.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123710 Check
5836 TIME FOR KIDS
12/18/2020
333.90
OUTSTANDING
ACCOUNTS_PAYA
BLE
123711 Check
6372 Cintas Corp.
Location #003
12/18/2020
38,820.70
OUTSTANDING
ACCOUNTS_PAYA
BLE
123712 Check
&
6471 Cardinal Bus Sales 12/18/2020
93.08
OUTSTANDING
ACCOUNTS_PAYA
BLE
123713 Check
7483 Croton Craft LLC
12/18/2020
1,729.85
OUTSTANDING
ACCOUNTS_PAYA
BLE
123714 Check
70181 UNITED ART &
EDUCATION
12/18/2020
34.75
OUTSTANDING
ACCOUNTS_PAYA
BLE
123715 Check
70257 AATG, INC.
12/18/2020
258.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123716 Check
75214 Pizza Hut
12/18/2020
1,701.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123717 Check
711070 Barnes & Noble
12/18/2020
612.95
OUTSTANDING
ACCOUNTS_PAYA
BLE
123718 Check
711113 Read, Amy
12/18/2020
10.35
OUTSTANDING
ACCOUNTS_PAYA
BLE
123719 Check
723780 Direct Energy
Business, LLC
12/18/2020
2,542.17
OUTSTANDING
ACCOUNTS_PAYA
BLE
123720 Check
725642 HEINEMANN
PUBLISHING
12/18/2020
467.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
123721 Check
790326 Friends Office
12/18/2020
124.86
OUTSTANDING
ACCOUNTS_PAYA
BLE
123722 Check
791554 The Equipment
Guys, Inc.
12/18/2020
1,076.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123723 Check
792393 State Security,
LLC
12/18/2020
340.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123724 Check
792556 Consolidated
12/18/2020
2,445.00
OUTSTANDING
ACCOUNTS_PAYA
Page 40

Reporting Period: December 2020 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
123748 Check
991551 Hulkenberg, John
12/18/2020
116.00
OUTSTANDING
ACCOUNTS_PAYA

123725 Check
792733 Larry Sargent
12/18/2020
$ 2,421.90
OUTSTANDING
ACCOUNTS_PAYA
BLE
123726 Check
793024 McGraw-Hill
Education, Inc.
12/18/2020
661.44
OUTSTANDING
ACCOUNTS_PAYA
BLE
123727 Check
793078 Truax, Megan
(reimbursements)
12/18/2020
193.38
OUTSTANDING
ACCOUNTS_PAYA
BLE
123728 Check
793117 Meacham,
Christopher Allen
12/18/2020
114.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123729 Check
793326 Borror, Kendra
12/18/2020
125.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123730 Check
793465 Unifirst
Corporation
12/18/2020
76.68
OUTSTANDING
ACCOUNTS_PAYA
BLE
123731 Check
793546 Newman, Tim
12/18/2020
53.82
OUTSTANDING
ACCOUNTS_PAYA
BLE
123732 Check
793635 Discovery
Benefits, Inc.
12/18/2020
1,047.15
OUTSTANDING
ACCOUNTS_PAYA
BLE
123733 Check
793738 Washington Auto
Parts Inc.
12/18/2020
204.77
OUTSTANDING
ACCOUNTS_PAYA
BLE
123734 Check
793894 United Dairy, Inc.
12/18/2020
2,265.45
OUTSTANDING
ACCOUNTS_PAYA
BLE
123735 Check
794065 Reinhard K.M.
Stegemann, DBA:
Reinhard's Glass
Service
12/18/2020
336.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123736 Check
794068 Roger E. Howard
12/18/2020
1,050.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123737 Check
794230 BC Technologies
Company
12/18/2020
595.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123738 Check
794306 Otterbein
University
12/18/2020
690.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
123739 Check
794645 Interpreting Plus
LLC
12/18/2020
1,242.00
VOID
12/31/2020
ACCOUNTS_PAYA
BLE
123740 Check
794973 De Lage Landen
Public Finance
12/18/2020
36,893.72
OUTSTANDING
ACCOUNTS_PAYA
BLE
123741 Check
795054 Columbus
Kenworth Inc.
12/18/2020
181.79
OUTSTANDING
ACCOUNTS_PAYA
BLE
123742 Check
795140 Division 7 Roofing 12/18/2020
4,328.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123743 Check
795345 Access 2
Interpreters, LLC
12/18/2020
90.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123744 Check
795553 Background
InvestigationBure
au
12/18/2020
14.45
OUTSTANDING
ACCOUNTS_PAYA
BLE
123745 Check
991482 Savvas Learning
Company, LLC
12/18/2020
240.59
OUTSTANDING
ACCOUNTS_PAYA
BLE
123746 Check
991538 TP Mechanical
Contractors, Inc.
12/18/2020
1,813.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123747 Check
991547 The K Company,
Inc.
12/18/2020
1,387.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
Page 41

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

BLE
123749 Check
737 School Health
Corporation
12/21/2020
$ 48.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123750 Check
2038 Gordon Food
Service
12/21/2020
18,884.35
OUTSTANDING
ACCOUNTS_PAYA
BLE
123751 Check
2503 Columbia Gas Of
Ohio
12/21/2020
2,917.97
OUTSTANDING
ACCOUNTS_PAYA
BLE
123752 Check
711929 Treetop
Publishing
12/21/2020
1,001.64
OUTSTANDING
ACCOUNTS_PAYA
BLE
123753 Check
794230 BC Technologies
Company
12/21/2020
145.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123754 Check
794665 Keating, Robin
12/21/2020
55.21
OUTSTANDING
ACCOUNTS_PAYA
BLE
123755 Check
795685 US Bank National
Association
12/22/2020
8,278.32
OUTSTANDING
ACCOUNTS_PAYA
BLE
123756 Check
5264 Ohio Department
Of Commerce
12/22/2020
68.25
OUTSTANDING
ACCOUNTS_PAYA
BLE
Grand Total
$ 8,286,866.86
Page 42

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

AND

INVESTMENT REPORT FOR ALL FUNDS

Page 43

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
1,055,081
141,851
918,007
43%
004 - BUILDING IMPROVEMENT
10,670,929
61,893,458
72,564,387
24,709,657
47,790,179
64,551
0%
006 - FOOD SERVICE
1,468,526
1,378
1,469,904
718,130
237,942
513,832
35%
014 - ROTARY-INTERNAL SERVICES
35,660
19,547
55,207
15,871
840
38,496
70%
018 - PUBLIC SCHOOL SUPPORT
123,650
638
124,288
16,817
24,844
82,627
66%
019 - OTHER GRANT
3,255
-
3,255
32
2,040
1,184
36%
022 - DISTRICT AGENCY
205,749
3,074
208,823
77,014
17,413
114,396
55%
070 - CAPITAL PROJECTS
130,400
-
130,400
-
19,453
110,947
85%
200 - STUDENT MANAGED ACTIVITY
118,407
3,783
122,190
9,428
42,548
70,215
57%
300 - DISTRICT MANAGED STUDENT ACTIVITY
304,937
2,774
307,711
143,541
62,953
101,217
33%
401 - AUXILLIARY SERVICES
389,479
58,717
448,196
137,027
19,652
291,516
65%
451 - DATA COMMUNICATION FUND
12,600
-
12,600
-
-
12,600
100%
467 - STUDENT WELLNESS AND SUCCESS
285,208
-
285,208
46,653
1,255
237,300
83%
499 - MISCELLANEOUS STATE GRANT FUND
111,051
43,460
154,512
91,051
8,199
55,262
0%
507 - ESSER FUND
179,127
-
179,127
7,419
1,057
170,651
0%
510 - CORONA VIRUS RELIEF FUND
207,255
-
207,255
203,617
3,425
212
0%
516 - IDEA PART-B GRANT
954,918
6,723
961,641
330,579
35,600
595,462
62%
551 LIMITED ENGLISH PROFICIENCY
7,170
-
7,170
-
-
7,170
100%
572 - TITLE I
239,295
-
239,295
97,436
-
141,860
59%
587 - EARLY CHILDHOOD SPECIAL EDUCATION GRANT
25,625
6,092
31,716
16,954
-
14,763
47%
590 - TITLE II-A IMPROVING TEACHER QUALITY
84,069
80
84,149
10,281
932
72,937
87%
599 - MISCELLANEOUS FEDERAL GRANTS
25,234
-
25,234
1,965
-
23,269
92%
TOTAL ALL FUNDS
27,708,716
62,521,507
90,230,223
35,436,134
51,087,203
3,706,886
4%
Page 44

BIG WALNUT LOCAL SCHOOL DISTRICT INVESTMENT PORTFOLIO December 31, 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) Great North Bank 2) Sallie Mae Bank 3) Patriot Bank, NA 4) MUFG Bank LTD
5) State Bk India New York 6) Goldman Sachs Bk USA

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

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

8/31/2018 4/3/2019 8/24/2018 12/22/2020 11/27/2019 11/27/2019

2.80%	2/26/2021 2.50%             4/5/2021 2.80%	4/26/2021 0.22%	9/17/2021 1.85%         11/29/2021 1.80%         11/28/2022

57            $1,108.88 95            $3,087.67 116            $3,458.19 260            $3,780.94 333            $4,569.76 697            $8,892.48

Fifth Third Investment Total Subtotal	$3,521,219.06

RedTree Investment Group - Investments

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

Commercial Paper 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 Municipal Bond Municipal Bond

$249,212.50 $249,287.50 $249,385.83 $224,860.94 $109,713.39 $252,400.00 $200,000.00 $199,933.20 $200,000.00 $169,923.50 $175,000.00 $217,154.25

6/8/2020           0.42% 6/8/2020           0.38% 6/8/2020           0.33% 12/23/2020           0.25% 7/29/2020           0.35% 6/3/2020           1.03% 6/15/2020           0.35% 6/25/2020           0.28% 6/16/2020           0.50% 7/23/2020           0.42% 12/30/2020           0.40% 7/28/2020           1.11%

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

64                $787.50 68                $712.50 71                $614.17 81                $139.06 113                $286.61 154            $2,000.00 531            $1,050.00 538                $780.00 897            $2,500.00 931            $2,040.00 700            $1,400.00 1035            $7,845.75

Government Debt - Federal Agency Subtotal	$2,496,871.11

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

$100,093.87 $2,198,232.50 $1,000,000.00 $12,988.29

12/31/2020	0.10% 12/31/2020	0.01% 12/31/2020	0.01% 12/31/2020	0.01%

1/1/2021	1	$0.27 1/1/2021	1	$0.60 1/1/2021	1	$0.27 1/1/2021	1	$0.00

5) First American Obligations Fund Money Market	$4,402.56	12/31/2020	0.03%	1/1/2021	1	$0.00

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

$4,460,583.86	12/31/2020	0.12%	1/1/2021	1	$14.66 $7,776,301.08
$13,794,391.25

ACTIVE FUNDS - General Operating Funds

1) First Commonwealth Bank 2) First Commonwealth Bank

Total Active Funds

Checking - General Checking - Payroll

$23.95 $157,042.80

$157,066.75

12/31/2020           0.00% 12/31/2020           0.00%

1/1/2021                     1                    $0.00 1/1/2021                     1                    $0.00

Total Active and Interim Funds - General Operating	$13,951,458.00	0.38%	140	$45,069.31

Page 45

1)
BIG WALNUT LOCAL SCHOOL DISTRICT CONSTRUCTION - INVESTMENT PORTFOLIO December 31, 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	113	$667.77

Money Markets

First American Treasury Obligations Fund

Money Markets Subtotal

Money Market	$1,790.95	12/31/2020	0.03%	1/1/2021	1	$0.00

$1,790.95

Total December 2017 - Note/Bond Proceeds	$346,123.18

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

59	$23,750.00 59	$16,515.62 76             $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) U.S. Treasury Note
6) U.S. Treasury Note
7) Federal Farm Credit Bank 8) Federal Farm Credit Bank 9) Federal Farm Credit Bank 10) Federal Farm Credit Bank
11) Federal Home Ln Mtg 12) Federal Farm Credit Bank 13) 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 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

$21,917.96

$21,917.96

$9,921,738.84

$4,234,726.56 $2,190,884.38 $4,001,821.47 $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

12/31/2020

12/3/2019 1/28/2020 10/24/2019 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%	1/1/2021

1.69%	1/31/2021 1.56%	1/31/2021 1.65%	2/28/2021 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

74             $2,160.00 95             $3,834.00 137                 $900.00 173                 $809.90 215             $1,170.00 221             $1,800.00

1	$0.02

31           $44,492.19 31           $19,206.25 59           $50,847.28 208             $2,790.00 212           $23,078.92 243         $112,612.50 357             $2,053.75 491             $6,199.50 503             $2,666.00 503             $5,727.00 531           $10,500.00 538           $10,585.00 658             $6,300.00

Federal Government Obligations Subtotal	$27,640,483.50

Page 46

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

Institution	Instrument Type

May 2019 - Bond Proceeds (Continued) Municipal Bonds

Purchase 	Yield 
Cost Basis	Date	Rate

Maturity 
Date

Days to 
Maturity

Est. Earnings 
Remaining

14) City of Strongsville

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

Municipal Bonds Subtotal

Certificates of Deposit

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

29) Brookline Bank, MA

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

Certificate of Deposit Subtotal

Commercial Paper 33) Natixis NY 34) BNP Paribas 35) Natixis NY 36) BNP Paribas
37) Toyota Motor Credit 38) Toyota Motor Credit 39) JP Morgan
40) Royal Bank of Canada (RBC) 41) MUFG Bank
42) MUFG Bank

Commercial Paper Subtotal

43)
First American Treasury Obligations Fund

44) Star Ohio - Construction Fund

Subtotal

Total May 2019 - Bond Proceeds

Grand Total Construction 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 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 $998,145.83 $124,777.50

$10,254,355.86

$8,514.68

$475,714.98

$484,229.66

$44,698,764.82

$54,966,626.84

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 12/10/2020 12/17/2020

12/31/2020

12/31/2020

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

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

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 0.25%	9/3/2021 0.24%         9/10/2021

0.03%	1/1/2021

0.12%	1/1/2021

0.83%

161	$6,928.50 189	$3,030.00 203	$2,165.00 260                  $777.21

15               $2,047.05 19               $2,155.67 105               $2,717.00 105               $2,717.00 105               $2,717.00 109                  $871.52 110               $2,832.72 123               $3,161.10 131                  $363.15 137                  $996.00 141                  $207.50 189                  $726.25 200                  $979.42 221                  $763.60 312                  $751.15

68               $3,562.50 74               $2,160.00 124               $1,680.00 137                  $900.00 190               $2,137.06 215               $1,950.00 221               $3,600.00 221               $2,577.91 246               $1,854.17 253                  $222.50

1	$0.01

1	$1.56

193	$401,682.14

Page 47

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

Fund

General Fund (001)

Building Project Fund (004-9017)

Food Service Fund (006)

Sunbury Meadows CDA (022-9200)

Auxillary Services Fund (401)

Total All Funds

Month to Date

$12,128.82

$101,430.67

$0.00

$5.34

$111.76

$113,676.59

Year to Date

$68,101.87

$456,121.40

$16.81

$25.19

$534.84

$524,800.11

Page 48

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

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