Big Walnut Local School District

Monthly Financial Report

for the month ended January 31, 2021

Prepared By: Jeremy J. Buskirk Treasurer

Table of Contents

Description	Page

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

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

Variance Analysis

Comparison of Monthly Ending Cash Balances	4 & 5

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

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

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

Comparison of Monthly and Total Income Tax	12 & 13

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

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

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

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

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

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

Comparison of Monthly and Total Purchased Services	26 & 27

Comparison of Monthly and Total Supplies and Materials	28 & 29

Comparison of Monthly and Total Capital Outlay	30 & 31

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

All Funds Reports

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

Summary Check Register (Disbursement Report)	36 - 44

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

Investments - All Funds	47 - 50

Page Intentionally Left Blank

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

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

State Grants-in-Aid 14.81%

Income Tax 17.85%

Property Tax Allocation 6.44%

Other Revenues 3.35%

Other Financing Sources 0.19%

State Grants-in-Aid 16.88%

Property Tax Allocation 10.39%

Other Revenues 3.23%

Other Financing Sources 0.28%

Tang. Personal Tax (PUPP) 9.96%

Property Tax (Real Estate) 47.41%

Income Tax 19.75%

Tang. Personal Tax (PUPP) 0.13%

Property Tax (Real Estate) 49.35%

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

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

Purchased Services 13.67%

Supplies and Materials 2.42%

Capital Outlay 0.02%

Other Exp. Objects 1.37%

Purchased Services 13.34%

Suppliesand Materials 2.33%

Capital Outlay 0.13%

Other Exp. Objects 1.80%

Emp. Retire/Ins. Benefits 26.84%

Other Financing Uses 0.22%

Emp. Retire/Ins. Benefits 24.41%

Other Financing Uses 1.54%

Personal Services 55.46%

Personal Services 56.45%

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

FY 2021	FY 2011 Enrollment	4,057                                 2,994
as of 2/4/2021

% Change

35.50%

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.

$12,396,130 2,284,080 6,037,768 3,861,089 8,492 1,373,768 858,310 26,819,637

$0 82,300 82,300

$26,901,937

$14,490,525 7,120,155 3,217,034 708,878 5,000 349,049 25,890,641

$0 0 0 $0

$25,890,641

$1,011,296

$11,167,332

$12,178,628

$1,997,499

$10,181,129

FY 21 ACTUAL

$10,966,607 2,255,830 6,168,177 3,939,218 8,492 1,379,260 895,010 25,612,594

$0 342,517 342,517

$25,955,112

$14,314,909 6,341,146 3,063,943 641,101 2,798 327,254 24,691,152

$0 0 0 $0

$24,691,152

$1,263,960

$11,167,332

$12,431,292

$2,732,776

$9,698,515

VARIANCE

($1,429,523) (28,250)
130,409 78,129 0
5,492 36,700
(1,207,043)

$0 260,217 260,217

($946,825)

($175,616) (779,009) (153,091) (67,777) (2,202) (21,795) (1,199,489)

$0 0 0 $0

($1,199,489)

$252,664

$0

$252,664

($735,277)

($482,614)

PERCENTAGE

-11.5% -1.2% 2.2% 2.0% 0.0% 0.4% 4.3%
-4.5%

0.0% 316.2% 316.2%

-3.5%

-1.2% -10.9% -4.8% -9.6% -44.0% -6.2% -4.6%

0.0% 0.0% 0.0% 0.0%

-4.6%

25.0%

0.0%

2.1%

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

January 31, 2021

Actual Cash Balance

Estimated Cash Balance

$12,431,292

$12,178,628

Variance From Estimate	OVER

Percent Variance From Estimate	OVER

$252,664

2.07%

Previous Year Cash Balance	$10,680,247

COMMENTS: Our cash balances is slightly above what we would have anticipated for the month of January. While we did not receive as much in tax advances in January as expected, we also had delays in some invoices for insurances, purchased services and supplies that caused these expenditure areas to be under to offset the revenue variance. 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

January 31, 2021

MONTH	YEAR-TO-DATE

Actual Receipts

Estimated Receipts

$3,804,784

$5,147,935

$25,955,112

$26,901,937

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($1,343,151)	UNDER

-26.09%	UNDER

($946,825)

-3.52%

Actual Prior Year	$3,495,874	$24,630,539

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$44,599,152

58.20%

Percent Of Budget Year Completed	7 Months	58.33%

COMMENTS: We have a negative variance in both our monthly and annual total revenue estimates primarily due to receiving less in tax advances in the month of January than expected. With the information available at this time, we believe this is only due to timing and that actual revenues are still expected to be in line with fiscal year estimates s the year progresses. We saw our third quarterly income tax payment come in slightly higher that anticipated and do not believe this is receiving our BWC rebate/dividend payment in December. With the information we have available state revenues are anticipated to have a favorable variance. With information 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)

January 31, 2021

MONTH	YEAR-TO-DATE

Actual Real Estate Tax Receipts

Estimated Real Estate Tax Receipts

$1,391,775

$2,872,842

$10,966,607

$12,396,130

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($1,481,067)	UNDER

-51.55%	UNDER

($1,429,523)

-11.53%

Actual Prior Year	$3,320,636	$12,336,965

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$21,144,161

51.87%

Percent Of Budget Year Completed	7 months	58.33%

COMMENTS: We have a negative variance in both our monthly and annual property tax estimates at the end of January. At this time, however, we believe this is solely due timing of funds available to be advanced to the School District. With the information available at this time, we believe this is only due to timing and that actual revenues are still expected to be in line with fiscal year estimates s the year progresses.

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)

January 31, 2021

MONTH	YEAR-TO-DATE

Actual PUPP Tax Receipts

Estimated PUPP Tax Receipts

$0

$28,288

$2,255,830

$2,284,080

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($28,288)	UNDER

-100.00%	UNDER

($28,250)

-1.24%

Actual Prior Year	$16,834	$2,253,646

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$4,441,538

50.79%

Percent Of Budget Year Completed	7 months	58.33%

COMMENTS: We have a negative variance in both our monthly and annual public utility property tax estimates at the end of January. At this time, however, we believe this is solely due timing of funds available to be advanced to the School District. With the information available at this time, we believe this is only due to timing and that actual revenues are still expected to be in line with fiscal year estimates s the year progresses.

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

January 31, 2021

MONTH	YEAR-TO-DATE

Actual State Receipts

Estimated State Receipts

$1,593,377

$1,562,662

$6,168,177

$6,037,768

Variance From Estimate	OVER

Variance From Estimate	OVER

$30,715	OVER

1.97%	OVER

$130,409

2.16%

Actual Prior Year	$1,381,404	$6,292,519

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$7,959,783

77.49%

Percent Of Budget Year Completed	7 months	58.33%

COMMENTS: We are in line and slightly over estimates for income taxes at this point in the year. The third quarterly income tax payment did come in higher than anticipated, but due to uncertain economic climate and disruptions in our normal trends for receiving income taxes, we are still planning for a reduction in overall income tax receipts for the fiscal year of around 3%. At this point in the year these assumptions still appear reasonable. We will continue to monitor local, state, and national economic indications to see if adjustments are necessary.

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)

January 31, 2021

MONTH	YEAR-TO-DATE

Actual State Receipts

Estimated State Receipts

$642,781

$593,281

$3,947,710

$3,869,581

Variance From Estimate	OVER

Variance From Estimate	OVER

$49,500	OVER

8.34%	OVER

$78,129

2.02%

Actual Prior Year	$669,441	$4,251,116

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$6,606,343

59.76%

Percent Of Budget Year Completed	7 months	58.33%

COMMENTS: We are showing a more favorable variance in January than expected. While we will likely still be under pre-pandemic amounts, we have received positive news in January, which will cause us to continue to see positive variances. First, we received our second payment of State casino money at the end of January, which showed a significant rebound back to revenues as were seen lat year. This is the cause for our monthly variance. The second piece of positive news was that the Governor was going to provide schools a portion of revenue cuts received in May 2020. These are anticipated to increase our state revenues starting in February. With this news we will anticipate being over our original estimates in the coming months and the fiscal year.

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

January 31, 2021

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	7 months	58.33%

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

January 31, 2021

MONTH	YEAR-TO-DATE

Actual Other Receipts

Estimated Other Receipts

$176,851

$90,862

$1,237,528

$940,610

Variance From Estimate	OVER

Variance From Estimate	OVER

$85,989	OVER

94.64%	OVER

$296,918

31.57%

Actual Prior Year	$128,243	$1,303,202

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$1,577,036

78.47%

Percent Of Budget Year Completed	7 months	58.33%

COMMENTS:	As noted above, we are over estimated receipts at the end of January. 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 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

January 31, 2021

MONTH	YEAR-TO-DATE

Actual Expenditures

Estimated Expenditures

$3,183,851

$3,938,948

$24,691,152

$25,890,641

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($755,097)	UNDER

-19.17%	UNDER

($1,199,489)

-4.63%

Actual Prior Year	$3,730,460	$25,679,718

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$45,494,560

54.27%

Percent Of Budget Year Completed	7 months	58.33%

COMMENTS: We have favorable variances 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. In the month of January our medical insurance invoice required adjustments, which caused a payment delay and will shift this expense into the next month. This has caused our total expenditures to be significantly under for the month. 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)

January 31, 2021

MONTH	YEAR-TO-DATE

Actual Wage Expenditures

Estimated Wage Expenditures

$2,057,480

$2,109,506

$14,314,909

$14,490,525

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($52,026)	UNDER

-2.47%	UNDER

($175,616)

-1.21%

Actual Prior Year	$1,983,025	$13,822,973

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$25,230,318

56.74%

Percent Of Budget Year Completed	7 months	58.33%

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

January 31, 2021

MONTH	YEAR-TO-DATE

Actual Fringe Benefit Expenditures

Estimated Fringe Benefit Expenditures

$572,645

$1,187,787

$6,341,146

$7,120,155

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($615,142)	UNDER

-51.79%	UNDER

($779,009)

-10.94%

Actual Prior Year	$1,178,900	$7,367,061

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$12,210,482

51.93%

Percent Of Budget Year Completed	7 months	58.33%

COMMENTS: We are under estimates as of the end of January and for the year. In the month of January our medical insurance invoice required adjustments, which caused a payment delay of January premiums into February. This is a primary cause for being under estimates by the large amount noted. We have been slightly under estimates and received $60,674 COVID-19 credit that offset United Healthcare July employer medical insurance premiums. Further leading to the favorable variance are wage-related benefits that have come in lower due to personal services line is under estimates. 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

January 31, 2021

MONTH	YEAR-TO-DATE

Actual Service Expenditures

Estimated Service Expenditures

$488,708

$529,051

$3,063,943

$3,217,034

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($40,343)	UNDER

-7.63%	UNDER

($153,091)

-4.76%

Actual Prior Year	$450,864	$3,290,050

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$6,217,453

49.28%

Percent Of Budget Year Completed	7 months	58.33%

COMMENTS: We are under estimates as of the end of January. While we have been consistently treanding under in purchase services, this is an area that can fluctuate greatly due to timing of when invoices are received each year and when payment is required. 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. Also this fiscal year, we did not fill some tutoring positions that we had budgeted for due to uncertain budget impacts from the pandemic. 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

January 31, 2021

MONTH	YEAR-TO-DATE

Actual Material Expenditures

Estimated Material Expenditures

$36,581

$66,833

$641,101

$708,878

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($30,252)	UNDER

-45.26%	UNDER

($67,777)

-9.56%

Actual Prior Year	$87,847	$869,406

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$1,101,464

58.20%

Percent Of Budget Year Completed	7 months	58.33%

COMMENTS: We have a favorable variance in this line at the end of January. 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. This includes both instructional, building maintenance and transportation supplies. 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

January 31, 2021

MONTH	YEAR-TO-DATE

Actual Equipment Expenditures	$27	$2,798

Estimated Equipment Expenditures	$0	$5,000

Variance From Estimate	OVER

Variance From Estimate	OVER

$27	UNDER

0.00%	UNDER

($2,202)

-44.03%

Actual Prior Year	$580	$580

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$10,600

26.40%

Percent Of Budget Year Completed	7 months	58.33%

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

January 31, 2021

MONTH	YEAR-TO-DATE

Actual Other Expenditures

Estimated Other Expenditures

$28,410

$45,771

$327,254

$349,049

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($17,361)	UNDER

-37.93%	UNDER

($21,795)

-6.24%

Actual Prior Year	$29,244	$329,648

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$724,243

45.19%

Percent Of Budget Year Completed	7 months	58.33%

COMMENTS: We are on substantially on target with annual estimates. We had anticipated that our processing fees for income tax would be higher than it was, which has led to the favorable variance in this line.

Page 33

RECEIPTS, EXPENDITURES, AND FUND BALANCES REPORT

AND

MONTHLY SUMMARY CHECK REGISTER

Page 34

JANUARY 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
$3,804,783.55
$25,955,111.51
$3,183,851.21
$24,691,151.74
$12,867,344.69
$2,732,776.38
$10,134,568.31
002
BOND RETIREMENT
7,513,012.92
689,188.00
4,551,351.15
0.00
7,747,580.10
$4,316,783.97
2,677,020.63
$1,639,763.34
003
PERMANENT IMPROVEMENT
1,072,676.04
112,787.00
1,007,369.41
72,530.93
1,127,612.34
$952,433.11
331,727.99
$620,705.12
004
BUILDING
74,686,630.34
8,092.61
570,154.69
3,747,228.58
28,456,885.77
$46,799,899.26
44,056,814.89
$2,743,084.37
006
FOOD SERVICE
47,510.19
19,422.19
593,678.36
89,483.37
807,613.82
($166,425.27)
254,098.87
($420,524.14)
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
1,246.24
17,312.86
0.00
15,871.00
$27,205.39
840.00
$26,365.39
018
PUBLIC SCHOOL SUPPORT
99,215.17
493.18
23,314.53
2,037.43
18,854.84
$103,674.86
22,709.24
$80,965.62
019
OTHER GRANT
7,655.22
0.00
(98.97)
123.14
154.81
$7,401.44
1,915.42
$5,486.02
022
DISTRICT AGENCY
121,083.35
296.61
92,710.60
999.50
78,013.57
$135,780.38
17,513.48
$118,266.90
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
10,683.13
41,396.88
14,860.87
24,288.45
$150,305.48
38,474.52
$111,830.96
300
DISTRICT MANAGED ACTIVITY
40,094.66
39,516.01
170,783.69
13,556.70
157,097.73
$53,780.62
51,941.20
$1,839.42
401
AUXILIARY SERVICES
169,063.26
35.35
134,785.43
24,616.38
161,643.72
$142,204.97
136,739.14
$5,465.83
451
DATA COMMUNICATION FUND
0.00
0.00
6,300.00
0.00
0.00
$6,300.00
0.00
$6,300.00
467
STUDENT WELLNESS AND SUCCESS FUND
79,718.87
0.00
101,162.00
7,651.30
54,303.93
$126,576.94
1,255.17
$125,321.77
499
MISCELLANEOUS STATE GRANT FUND
19,658.05
1,890.04
93,693.96
4,787.65
95,838.77
$17,513.24
5,498.88
$12,014.36
507
ELEMENTARY AND SECONDARY SCHOOL
EMERGENCY RELIEF FUND
0.00
0.00
0.00
1,065.78
8,484.78
($8,484.78)
0.00
($8,484.78)
510
CORONA VIRUS RELIEF FUND
0.00
34,772.60
203,738.21
178.10
203,795.41
($57.20)
3,247.33
($3,304.53)
516
IDEA PART B GRANTS
(54,474.26)
0.00
354,843.68
51,946.38
382,525.36
($82,155.94)
41,608.58
($123,764.52)
572
TITLE I DISADVANTAGED CHILDREN
(20,098.49)
0.00
101,294.94
16,239.29
113,675.03
($32,478.58)
0.00
($32,478.58)
587
IDEA PRESCHOOL-HANDICAPPED
0.00
0.00
15,530.26
2,847.22
19,801.09
($4,270.83)
0.00
($4,270.83)
590
IMPROVING TEACHER QUALITY
(87.90)
369.99
10,588.60
279.00
10,559.70
($59.00)
1,636.80
($1,695.80)
599
MISCELLANEOUS FED. GRANT FUND
(1,319.47)
0.00
2,577.08
0.00
1,965.22
($707.61)
0.00
($707.61)
$95,678,004.34
$4,723,576.50
$34,047,625.23
$7,234,282.83
$64,177,717.18
$65,547,912.39
$50,395,271.63
$15,152,640.76
Grand Total
Page 35

Reporting Period: January 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
123768 Check
565 STOOKSBURY,
ANGIE
1/14/2021
455.99
OUTSTANDING
ACCOUNTS_PAYA
BLE

0 Electronic
900001 PNC Bank - Visa
1/13/2021
$ 15,456.73
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
1/15/2021
1,042,369.75
OUTSTANDING
PAYROLL
0 Electronic
920001 CME Federal
Credit Union
1/27/2021
107,400.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
1/29/2021
1,142,624.83
OUTSTANDING
PAYROLL
0 Electronic
900500 Payroll Account
1/29/2021
30,641.06
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
910000 STATE
TEACHERS
1/29/2021
111,216.37
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
920000 SCHOOL
EMPLOYEES
1/29/2021
35,125.48
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
920000 SCHOOL
EMPLOYEES
1/29/2021
51,080.52
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900015 PNC Bank Visa -
BWC
1/29/2021
90,035.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900500 Payroll Account
1/29/2021
31,490.43
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900800 Delta Dental Plan
of Ohio, Inc
1/29/2021
12,497.85
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900025 Dearborn Life
Insurance Co
1/29/2021
1,575.62
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
920001 CME Federal
Credit Union
1/29/2021
10,400.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
910000 STATE
TEACHERS
1/29/2021
114,607.63
OUTSTANDING
ACCOUNTS_PAYA
BLE
123757 Check
1115 Del-Co Water Co.
1/12/2021
3,235.28
OUTSTANDING
ACCOUNTS_PAYA
BLE
123758 Check
2504 American Electric 1/12/2021
26,504.23
OUTSTANDING
ACCOUNTS_PAYA
BLE
123759 Check
6475 Parallel
Technologies Inc.
1/12/2021
4,558.34
OUTSTANDING
ACCOUNTS_PAYA
BLE
123760 Check
75214 Pizza Hut
1/12/2021
1,400.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123761 Check
789765 Kimball Midwest
1/12/2021
330.13
OUTSTANDING
ACCOUNTS_PAYA
BLE
123762 Check
791051 Auditor of State
1/12/2021
505.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123763 Check
792556 Consolidated
Electric Coop Inc
1/12/2021
11,682.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123764 Check
793396 Crisis Prevention
Institute,
1/12/2021
220.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123765 Check
793465 Unifirst
Corporation
1/12/2021
76.68
OUTSTANDING
ACCOUNTS_PAYA
BLE
123766 Check
795283 PaySchools
1/12/2021
423.88
OUTSTANDING
ACCOUNTS_PAYA
BLE
123767 Check
991547 The K Company,
Inc.
1/12/2021
925.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
Page 36

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

123769 Check
737 School Health
Corporation
1/14/2021
$ 102.04
OUTSTANDING
ACCOUNTS_PAYA
BLE
123770 Check
1008 Rumpke of Ohio,
Inc.
1/14/2021
3,997.32
OUTSTANDING
ACCOUNTS_PAYA
BLE
123771 Check
1046 KE-WA-PA SALES
& SERVICE
1/14/2021
39.06
OUTSTANDING
ACCOUNTS_PAYA
BLE
123772 Check
1064 Multi Ventures
Limited
1/14/2021
23,535.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123773 Check
1557 TruckPro, LLC
1/14/2021
256.48
OUTSTANDING
ACCOUNTS_PAYA
BLE
123774 Check
2038 Gordon Food
Service
1/14/2021
4,322.37
OUTSTANDING
ACCOUNTS_PAYA
BLE
123775 Check
3036 NASCO
1/14/2021
114.72
OUTSTANDING
ACCOUNTS_PAYA
BLE
123776 Check
3303 DRAMATIC
PUBLISHING CO
1/14/2021
350.36
OUTSTANDING
ACCOUNTS_PAYA
BLE
123777 Check
4290 School Specialty,
Inc.
1/14/2021
37.36
OUTSTANDING
ACCOUNTS_PAYA
BLE
123778 Check
5171 Perma-Bound
Books
1/14/2021
279.95
OUTSTANDING
ACCOUNTS_PAYA
BLE
123779 Check
5534 META - Marion
Office
1/14/2021
4,076.04
OUTSTANDING
ACCOUNTS_PAYA
BLE
123780 Check
5725 BRICKER &
ECKLER LLP
1/14/2021
2,118.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
123781 Check
6360 Commercial Parts
& Service Inc
1/14/2021
233.75
OUTSTANDING
ACCOUNTS_PAYA
BLE
123782 Check
6372 Cintas Corp.
Location #003
1/14/2021
63.70
OUTSTANDING
ACCOUNTS_PAYA
BLE
123783 Check
&
6471 Cardinal Bus Sales 1/14/2021
1,377.64
OUTSTANDING
ACCOUNTS_PAYA
BLE
123784 Check
9111 Pyrinex, Inc.
1/14/2021
1,427.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123785 Check
70181 UNITED ART &
EDUCATION
1/14/2021
112.21
OUTSTANDING
ACCOUNTS_PAYA
BLE
123786 Check
70203 Music & Arts
Center
1/14/2021
94.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
123787 Check
75214 Pizza Hut
1/14/2021
504.38
OUTSTANDING
ACCOUNTS_PAYA
BLE
123788 Check
725155 School Pride Ltd.
1/14/2021
70.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123789 Check
789714 Alexander,
Stephen P.
1/14/2021
228.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123790 Check
790326 Friends Office
1/14/2021
81.65
OUTSTANDING
ACCOUNTS_PAYA
BLE
123791 Check
790702 Kerns, Kelly
1/14/2021
23.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
123792 Check
790734 Easton Telecom
Services, LLC
1/14/2021
1,246.55
OUTSTANDING
ACCOUNTS_PAYA
BLE
123793 Check
790857 WorkHealth
1/14/2021
117.00
OUTSTANDING
ACCOUNTS_PAYA
Page 37

Reporting Period: January 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
123818 Check
794588 Lakes Golf &
1/14/2021
2,700.00
OUTSTANDING
ACCOUNTS_PAYA

123794 Check
791262 Blick Art Materials 1/14/2021
$ 7.34
OUTSTANDING
ACCOUNTS_PAYA
BLE
123795 Check
791495 Professional
Speech Services
1/14/2021
31,290.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123796 Check
792107 Great America
Leasing Corp
1/14/2021
510.44
OUTSTANDING
ACCOUNTS_PAYA
BLE
123797 Check
792178 Germann, Douglas 1/14/2021
23.58
OUTSTANDING
ACCOUNTS_PAYA
BLE
123798 Check
792223 Neola, Inc.
1/14/2021
1,225.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123799 Check
792286 Britenstine
Environmental
1/14/2021
835.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123800 Check
792393 State Security,
LLC
1/14/2021
2,657.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
123801 Check
792443 Batteries Plus
1/14/2021
345.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
123802 Check
Services
792468 Healthcare Billing 1/14/2021
1,261.52
OUTSTANDING
ACCOUNTS_PAYA
BLE
123803 Check
792580 Select Fire
Protection LLC
1/14/2021
1,400.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123804 Check
792640 Beem's BP
Distributing, Inc.
1/14/2021
530.64
OUTSTANDING
ACCOUNTS_PAYA
BLE
123805 Check
792660 CCB Technology,
Inc.
1/14/2021
1,299.95
OUTSTANDING
ACCOUNTS_PAYA
BLE
123806 Check
793002 Ace Hardware
1/14/2021
52.72
OUTSTANDING
ACCOUNTS_PAYA
BLE
123807 Check
793193 City Electric
Supply Company
1/14/2021
207.80
OUTSTANDING
ACCOUNTS_PAYA
BLE
123808 Check
793435 Houghton Mifflin
Harcourt
1/14/2021
9,254.01
OUTSTANDING
ACCOUNTS_PAYA
BLE
123809 Check
793465 Unifirst
Corporation
1/14/2021
25.82
OUTSTANDING
ACCOUNTS_PAYA
BLE
123810 Check
Lanes, Inc.
793620 Thompson's Capri 1/14/2021
4,000.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123811 Check
793738 Washington Auto
Parts Inc.
1/14/2021
400.76
OUTSTANDING
ACCOUNTS_PAYA
BLE
123812 Check
Studios Inc
793955 Franklin Art Glass 1/14/2021
221.95
OUTSTANDING
ACCOUNTS_PAYA
BLE
123813 Check
794352 Galion HIgh
School
1/14/2021
200.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123814 Check
794440 Cline, Sarah
1/14/2021
88.69
OUTSTANDING
ACCOUNTS_PAYA
BLE
123815 Check
794534 Consolidated
Electrical
1/14/2021
541.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123816 Check
794554 Teachers Pay
Teachers
1/14/2021
90.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
123817 Check
794556 Boundless
Behavioral
HealthInc
1/14/2021
5,240.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
Page 38

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

Country Club Inc.
BLE
123819 Check
794645 Interpreting Plus
LLC
1/14/2021
$ 2,106.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123820 Check
794661 Westerville S.
Bowling Booster
1/14/2021
200.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123821 Check
794762 Ruling Our
Experiences
1/14/2021
2,700.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123822 Check
794764 Glockner Oil
Company
1/14/2021
314.39
OUTSTANDING
ACCOUNTS_PAYA
BLE
123823 Check
794833 Asset Genie, Inc.
1/14/2021
399.70
OUTSTANDING
ACCOUNTS_PAYA
BLE
123824 Check
795079 Amplified IT LLC
1/14/2021
1,350.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123825 Check
795140 Division 7 Roofing 1/14/2021
375.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123826 Check
795141 Castrilla, Alison
1/14/2021
114.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123827 Check
795181 Time
Warner/Spectrum
Enterpris
1/14/2021
568.22
OUTSTANDING
ACCOUNTS_PAYA
BLE
123828 Check
795260 Crace, Danielle
1/14/2021
87.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
123829 Check
795298 Big Walnut
Apparel
1/14/2021
512.19
OUTSTANDING
ACCOUNTS_PAYA
BLE
123830 Check
795339 Whiteside, Justin
1/14/2021
228.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123831 Check
795379 Waterlogic USA
Inc.
1/14/2021
334.22
OUTSTANDING
ACCOUNTS_PAYA
BLE
123832 Check
795494 Voorhis Slone
Welsh Crossland
1/14/2021
538,481.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123833 Check
Services
795548 Reach Educational 1/14/2021
6,125.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123834 Check
795601 Fisher, Ashley
1/14/2021
98.94
OUTSTANDING
ACCOUNTS_PAYA
BLE
123835 Check
795664 Madison-Plains
High School
1/14/2021
200.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123836 Check
991482 Savvas Learning
Company, LLC
1/14/2021
513.28
OUTSTANDING
ACCOUNTS_PAYA
BLE
123837 Check
991551 Hulkenberg, John
1/14/2021
232.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123838 Check
991553 JL Dimel LLC
1/14/2021
985.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123839 Check
991565 Jacket Boosters,
Inc.
1/14/2021
400.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123840 Check
626 Sturtevant, Penny 1/21/2021
60.95
OUTSTANDING
ACCOUNTS_PAYA
BLE
123841 Check
737 School Health
Corporation
1/21/2021
102.25
OUTSTANDING
ACCOUNTS_PAYA
BLE
123842 Check
1046 KE-WA-PA SALES
1/21/2021
282.21
OUTSTANDING
ACCOUNTS_PAYA
Page 39

Reporting Period: January 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
123867 Check
792556 Consolidated
1/21/2021
1,210.00
OUTSTANDING
ACCOUNTS_PAYA

123843 Check
2502 VILLAGE OF
SUNBURY
1/21/2021
$ 2,824.19
OUTSTANDING
ACCOUNTS_PAYA
BLE
123844 Check
3058 Stanton's Sheet
Music, Inc.
1/21/2021
195.80
OUTSTANDING
ACCOUNTS_PAYA
BLE
123845 Check
4290 School Specialty,
Inc.
1/21/2021
462.60
OUTSTANDING
ACCOUNTS_PAYA
BLE
123846 Check
5171 Perma-Bound
Books
1/21/2021
494.98
OUTSTANDING
ACCOUNTS_PAYA
BLE
123847 Check
5237 ESC of Central
Ohio
1/21/2021
25,352.21
OUTSTANDING
ACCOUNTS_PAYA
BLE
123848 Check
6372 Cintas Corp.
Location #003
1/21/2021
57.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
123849 Check
6457 Delaware County
Sheriff's Offc
1/21/2021
4,971.58
OUTSTANDING
ACCOUNTS_PAYA
BLE
123850 Check
&
6471 Cardinal Bus Sales 1/21/2021
775.93
OUTSTANDING
ACCOUNTS_PAYA
BLE
123851 Check
8098 Star Beacon
Products Co, Inc.
1/21/2021
262.32
OUTSTANDING
ACCOUNTS_PAYA
BLE
123852 Check
#34063345
8898 Office Depot Dept 1/21/2021
161.88
OUTSTANDING
ACCOUNTS_PAYA
BLE
123853 Check
70203 Music & Arts
Center
1/21/2021
10.58
OUTSTANDING
ACCOUNTS_PAYA
BLE
123854 Check
70312 Ohio FFA
Association, Inc.
1/21/2021
56.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123855 Check
75214 Pizza Hut
1/21/2021
1,036.76
OUTSTANDING
ACCOUNTS_PAYA
BLE
123856 Check
725009 EPS-School
Speciality Literacy
1/21/2021
849.63
OUTSTANDING
ACCOUNTS_PAYA
BLE
123857 Check
789590 Adams, Nadine
1/21/2021
15.58
OUTSTANDING
ACCOUNTS_PAYA
BLE
123858 Check
789714 Alexander,
Stephen P.
1/21/2021
114.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123859 Check
789991 J C Manny Logo
Apparel Co. LLC
1/21/2021
357.40
OUTSTANDING
ACCOUNTS_PAYA
BLE
123860 Check
790326 Friends Office
1/21/2021
404.42
OUTSTANDING
ACCOUNTS_PAYA
BLE
123861 Check
790376 School Outfitters
LLC
1/21/2021
173.03
OUTSTANDING
ACCOUNTS_PAYA
BLE
123862 Check
790702 Kerns, Kelly
1/21/2021
24.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123863 Check
791386 Crawford, Nancy
1/21/2021
70.74
OUTSTANDING
ACCOUNTS_PAYA
BLE
123864 Check
792220 TEXTBOOK
WAREHOUSE,
LLC
1/21/2021
214.98
OUTSTANDING
ACCOUNTS_PAYA
BLE
123865 Check
792286 Britenstine
Environmental
1/21/2021
695.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123866 Check
792443 Batteries Plus
1/21/2021
348.25
OUTSTANDING
ACCOUNTS_PAYA
BLE
Page 40

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

Electric Coop Inc
BLE
123868 Check
792640 Beem's BP
Distributing, Inc.
1/21/2021
$ 486.69
OUTSTANDING
ACCOUNTS_PAYA
BLE
123869 Check
793012 Smith - Feike -
Minton, Inc.
1/21/2021
300.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123870 Check
793738 Washington Auto
Parts Inc.
1/21/2021
17.81
OUTSTANDING
ACCOUNTS_PAYA
BLE
123871 Check
794244 Schroeder, Brenda 1/21/2021
23.98
OUTSTANDING
ACCOUNTS_PAYA
BLE
123872 Check
794534 Consolidated
Electrical
1/21/2021
112.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
123873 Check
Center, Inc.
794540 Rainbow Resource 1/21/2021
125.49
OUTSTANDING
ACCOUNTS_PAYA
BLE
123874 Check
794733 Lego Education
1/21/2021
1,018.85
OUTSTANDING
ACCOUNTS_PAYA
BLE
123875 Check
794833 Asset Genie, Inc.
1/21/2021
684.35
OUTSTANDING
ACCOUNTS_PAYA
BLE
123876 Check
795010 Yeager, Katie
1/21/2021
76.25
OUTSTANDING
ACCOUNTS_PAYA
BLE
123877 Check
795140 Division 7 Roofing 1/21/2021
1,984.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123878 Check
795555 Gilbane Building
Company
1/21/2021
3,191,755.86
OUTSTANDING
ACCOUNTS_PAYA
BLE
123879 Check
795651 Krygielski, Kyle M 1/21/2021
1,250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123880 Check
795712 Hard Eight LLC
1/21/2021
6,716.90
OUTSTANDING
ACCOUNTS_PAYA
BLE
123881 Check
795786 Delaware Speech
and Hearing
1/21/2021
276.25
OUTSTANDING
ACCOUNTS_PAYA
BLE
123882 Check
795814 Nauman, Heather
1/21/2021
51.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
123883 Check
991318 Quadient Leasing
USA, Inc.
1/21/2021
825.42
OUTSTANDING
ACCOUNTS_PAYA
BLE
123884 Check
991535 Swert, Wesley
1/21/2021
219.33
OUTSTANDING
ACCOUNTS_PAYA
BLE
123885 Check
1115 Del-Co Water Co.
1/22/2021
902.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123886 Check
991574 McLoughlin, John
1/27/2021
200.00
OUTSTANDING
REFUND
123887 Check
991575 Bridgeman, Kristie 1/27/2021
17.50
OUTSTANDING
REFUND
123888 Check
789994 Bridge, Heidi S.
1/25/2021
392.89
OUTSTANDING
ACCOUNTS_PAYA
BLE
123889 Check
791093 Kessler, Amy
1/25/2021
210.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123890 Check
792178 Germann, Douglas 1/25/2021
393.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123891 Check
792834 Graven, Katherine 1/25/2021
705.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123892 Check
793975 Haer, Jennilyn
1/25/2021
1,062.00
OUTSTANDING
ACCOUNTS_PAYA
Page 41

Reporting Period: January 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

123893 Check
794800 Heller, Rachael R
1/25/2021
$ 668.10
OUTSTANDING
ACCOUNTS_PAYA
BLE
123894 Check
794978 Morrison, Justin
1/25/2021
148.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
123895 Check
795088 Gibson, Megan
1/25/2021
832.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
123896 Check
795468 Rowe, Kelly
1/25/2021
1,762.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
123897 Check
795807 DeLoss, Lindsey
1/25/2021
1,665.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123898 Check
991500 Price, Sarah
1/25/2021
2,004.30
OUTSTANDING
ACCOUNTS_PAYA
BLE
123899 Check
991573 Colvin, Kendall J
1/25/2021
719.10
OUTSTANDING
ACCOUNTS_PAYA
BLE
123900 Check
226 Baudville, Inc.
1/28/2021
51.89
OUTSTANDING
ACCOUNTS_PAYA
BLE
123901 Check
1046 KE-WA-PA SALES
& SERVICE
1/28/2021
213.12
OUTSTANDING
ACCOUNTS_PAYA
BLE
123902 Check
1064 Multi Ventures
Limited
1/28/2021
3,112.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123903 Check
1279 Quill, LLC
1/28/2021
156.83
OUTSTANDING
ACCOUNTS_PAYA
BLE
123904 Check
1528 Cummins, Inc.
1/28/2021
558.93
OUTSTANDING
ACCOUNTS_PAYA
BLE
123905 Check
1536 Transportation
Accessories Co
1/28/2021
232.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
123906 Check
1557 TruckPro, LLC
1/28/2021
238.54
OUTSTANDING
ACCOUNTS_PAYA
BLE
123907 Check
2503 Columbia Gas Of
Ohio
1/28/2021
4,051.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
123908 Check
2504 American Electric 1/28/2021
2,202.15
OUTSTANDING
ACCOUNTS_PAYA
BLE
123909 Check
3036 NASCO
1/28/2021
9.69
OUTSTANDING
ACCOUNTS_PAYA
BLE
123910 Check
3137 Tristar
Transportation Co
1/28/2021
5,358.22
OUTSTANDING
ACCOUNTS_PAYA
BLE
123911 Check
4154 GOPHER SPORT
1/28/2021
1,274.47
OUTSTANDING
ACCOUNTS_PAYA
BLE
123912 Check
4290 School Specialty,
Inc.
1/28/2021
163.68
OUTSTANDING
ACCOUNTS_PAYA
BLE
123913 Check
5237 ESC of Central
Ohio
1/28/2021
16,991.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
123914 Check
5534 META - Marion
Office
1/28/2021
16,293.56
OUTSTANDING
ACCOUNTS_PAYA
BLE
123915 Check
5725 BRICKER &
ECKLER LLP
1/28/2021
10,702.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
123916 Check
COMPANY
5831 STERLING PAPER 1/28/2021
2,996.06
OUTSTANDING
ACCOUNTS_PAYA
BLE
123917 Check
6372 Cintas Corp.
1/28/2021
57.20
OUTSTANDING
ACCOUNTS_PAYA
Page 42

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

123918 Check
#34063345
8898 Office Depot Dept 1/28/2021
$ 84.70
OUTSTANDING
ACCOUNTS_PAYA
BLE
123919 Check
70203 Music & Arts
Center
1/28/2021
26.88
OUTSTANDING
ACCOUNTS_PAYA
BLE
123920 Check
75214 Pizza Hut
1/28/2021
483.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123921 Check
711170 Heavy Duty
Service
1/28/2021
175.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123922 Check
723780 Direct Energy
Business, LLC
1/28/2021
5,733.91
OUTSTANDING
ACCOUNTS_PAYA
BLE
123923 Check
789852 Delaware County
Treasurer
1/28/2021
794.89
OUTSTANDING
ACCOUNTS_PAYA
BLE
123924 Check
789852 Delaware County
Treasurer
1/28/2021
35.98
OUTSTANDING
ACCOUNTS_PAYA
BLE
123925 Check
790489 WORTHINGTON
KILBOURNE H.S.
1/28/2021
175.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123926 Check
790734 Easton Telecom
Services, LLC
1/28/2021
1,265.25
OUTSTANDING
ACCOUNTS_PAYA
BLE
123927 Check
791262 Blick Art Materials 1/28/2021
33.13
OUTSTANDING
ACCOUNTS_PAYA
BLE
123928 Check
792393 State Security,
LLC
1/28/2021
388.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123929 Check
792443 Batteries Plus
1/28/2021
45.08
OUTSTANDING
ACCOUNTS_PAYA
BLE
123930 Check
792733 Larry Sargent
1/28/2021
1,937.52
OUTSTANDING
ACCOUNTS_PAYA
BLE
123931 Check
793012 Smith - Feike -
Minton, Inc.
1/28/2021
300.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123932 Check
793465 Unifirst
Corporation
1/28/2021
27.56
OUTSTANDING
ACCOUNTS_PAYA
BLE
123933 Check
793785 Fields, Jacob A.
1/28/2021
114.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123934 Check
793867 Ohio Educational
Library Media
1/28/2021
95.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123935 Check
793906 Valley Tire
Company
1/28/2021
900.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123936 Check
793957 ABC Supply
Company, Inc.
1/28/2021
1,006.46
OUTSTANDING
ACCOUNTS_PAYA
BLE
123937 Check
794209 Highland Local
School District
1/28/2021
175.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123938 Check
794320 John Sells Middle
School
1/28/2021
200.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123939 Check
794805 Triad Architects,
Ltd.
1/28/2021
8,216.82
OUTSTANDING
ACCOUNTS_PAYA
BLE
123940 Check
794833 Asset Genie, Inc.
1/28/2021
34.75
OUTSTANDING
ACCOUNTS_PAYA
BLE
123941 Check
795116 R & R Services
Plus LLC
1/28/2021
350.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123942 Check
795140 Division 7 Roofing 1/28/2021
1,500.00
OUTSTANDING
ACCOUNTS_PAYA
Page 43

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

123943 Check
795141 Castrilla, Alison
1/28/2021
$ 114.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123944 Check
795278 Santander Bank,
NA
1/28/2021
54,366.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123945 Check
795337 Multi-Health
Systems, Inc.
1/28/2021
212.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
123946 Check
795339 Whiteside, Justin
1/28/2021
114.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123947 Check
795345 Access 2
Interpreters, LLC
1/28/2021
138.94
OUTSTANDING
ACCOUNTS_PAYA
BLE
123948 Check
795436 PM Graphics Inc.
1/28/2021
1,523.55
OUTSTANDING
ACCOUNTS_PAYA
BLE
123949 Check
795667 Flourish
Integrated
Therapy, LLC
1/28/2021
980.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123950 Check
795685 US Bank National
Association
1/28/2021
9,002.46
OUTSTANDING
ACCOUNTS_PAYA
BLE
123951 Check
795853 The Brewer-
Garrett Company
1/28/2021
5,763.80
OUTSTANDING
ACCOUNTS_PAYA
BLE
123952 Check
795905 CRH OHIO LTD
1/28/2021
23.92
OUTSTANDING
ACCOUNTS_PAYA
BLE
123953 Check
991478 Holden II, George
S.
1/28/2021
114.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123954 Check
991534 CharacterStrong,
LLC
1/28/2021
59.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123955 Check
991538 TP Mechanical
Contractors, Inc.
1/28/2021
1,813.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123956 Check
991547 The K Company,
Inc.
1/28/2021
925.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123957 Check
991551 Hulkenberg, John
1/28/2021
217.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
123958 Check
991563 Unisan, LLC
1/28/2021
904.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123959 Check
Systems, Inc.
991564 Paladin Protective 1/28/2021
1,296.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123960 Check
Community
Swimming Pool
991569 Westerville Jaycee 1/28/2021
250.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123961 Check
991571 Logan-Hocking
Local School
District
1/28/2021
400.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
Grand Total
$ 6,938,554.08
Page 44

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

AND

INVESTMENT REPORT FOR ALL FUNDS

Page 45

Comparison of Fiscal Year 2021 YTD Appropriations with Fiscal Year YTD Actual Expenditures - All Funds

BOE Approved
Appropriation
Prior FY
Encumbrance
FYTD
Expendable
FYTD
Expenditures
Current
Encumbrances
Unencumbered
Balance
Unencumbered
Percent
002 - BOND RETIREMENT
10,493,015
-
10,493,015
7,747,580
2,677,021
68,414
1%
003 - PERMANENT IMPROVEMENT
1,633,156
481,784
2,114,939
1,127,612
331,728
655,599
31%
004 - BUILDING IMPROVEMENT
10,670,929
61,893,458
72,564,387
28,456,886
44,056,815
50,686
0%
006 - FOOD SERVICE
1,468,526
1,378
1,469,904
807,614
254,099
408,191
28%
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
18,855
22,709
82,724
67%
019 - OTHER GRANT
3,255
-
3,255
155
1,915
1,185
36%
022 - DISTRICT AGENCY
205,749
3,074
208,823
78,014
17,513
113,296
54%
070 - CAPITAL PROJECTS
130,400
-
130,400
-
19,453
110,947
85%
200 - STUDENT MANAGED ACTIVITY
118,407
3,783
122,190
24,288
38,475
59,427
49%
300 - DISTRICT MANAGED STUDENT ACTIVITY
304,937
2,774
307,711
157,098
51,941
98,672
32%
401 - AUXILLIARY SERVICES
389,479
58,717
448,196
161,644
136,739
149,813
33%
451 - DATA COMMUNICATION FUND
12,600
-
12,600
-
-
12,600
100%
467 - STUDENT WELLNESS AND SUCCESS
285,208
-
285,208
54,304
1,255
229,649
81%
499 - MISCELLANEOUS STATE GRANT FUND
111,051
43,460
154,512
95,839
5,499
53,174
0%
507 - ESSER FUND
179,127
-
179,127
8,485
-
170,642
0%
510 - CORONA VIRUS RELIEF FUND
207,255
-
207,255
203,795
3,247
212
0%
516 - IDEA PART-B GRANT
954,918
6,723
961,641
382,525
41,609
537,507
56%
551 LIMITED ENGLISH PROFICIENCY
7,170
-
7,170
-
-
7,170
100%
572 - TITLE I
239,295
-
239,295
113,675
-
125,620
52%
587 - EARLY CHILDHOOD SPECIAL EDUCATION GRANT
25,625
6,092
31,716
19,801
-
11,915
38%
590 - TITLE II-A IMPROVING TEACHER QUALITY
84,069
80
84,149
10,560
1,637
71,953
86%
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
39,486,565
47,662,495
3,081,162
3%
Page 46

BIG WALNUT LOCAL SCHOOL DISTRICT INVESTMENT PORTFOLIO January 31, 2021

Purchase 
Institution	Instrument Type	Cost Basis	Date

Yield 
Rate	Maturity Date

Days to 
Maturity

Est. Interest 
Remaining

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

1) 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

26                $526.25 64            $3,087.67 85            $3,458.19 229            $3,780.94 302            $4,569.76 666            $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

33                $787.50 37                $712.50 40                $614.17 50                $139.06 82                $286.61 123            $2,000.00 500            $1,050.00 507                $780.00 866            $2,500.00 900            $1,700.00 669            $1,400.00 1004            $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 5) First American Obligations Fund 6) Star Ohio - General

Cash Account Subtotal

Total Interim Funds

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

$99,955.30 $3,681,514.49 $1,000,000.00 $13,584.06 $4,644.94 $60,847.99

$4,860,546.78

$10,878,636.95

1/31/2021	0.06% 1/31/2021	0.01% 1/31/2021	0.01% 1/31/2021	0.01% 1/31/2021	0.03% 1/31/2021	0.09%

2/1/2021	1	$0.16 2/1/2021	1	$1.01 2/1/2021	1	$0.27 2/1/2021	1	$0.00 2/1/2021	1	$0.00 2/1/2021	1	$0.15

ACTIVE FUNDS - General Operating Funds

1) First Commonwealth Bank 2) First Commonwealth Bank

Total Active Funds

Checking - General Checking - Payroll

$25.21 $323,737.49

$323,762.70

1/31/2021           0.00% 1/31/2021           0.00%

2/1/2021                    1                    $0.00 2/1/2021                    1                    $0.00

Total Active and Interim Funds - General Operating	$11,202,399.65	0.42%	156	$44,132.47

Page 47

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

Institution

December 2017 - Note/Bond Proceeds Commercial Paper
1) BNP Paribas

Money Markets

1)
First American Treasury Obligations Fund

Money Markets Subtotal

Instrument Type

Commercial Paper

Money Market

Cost Basis

$344,332.23

$1,776.55

$1,776.55

Purchase 

Date

7/29/2020

1/31/2021

Yield 	Maturity 

Rate	Date

0.26%	4/23/2021

0.03%	2/1/2021

Days to 

Maturity

82

1

Est. Earnings 

Remaining

$667.77

$0.00

Total December 2017 - Note/Bond Proceeds	$346,108.78

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

28	$23,750.00 28	$16,515.62 45              $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) Federal Farm Credit Bank 3) U.S. Treasury Note
4) U.S. Treasury Note
5) Federal Farm Credit Bank 6) Federal Farm Credit Bank 7) Federal Farm Credit Bank 8) Federal Farm Credit Bank 9) Federal Home Ln Mtg
10) Federal Farm Credit Bank 11) Federal Home Ln Mtg

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

Money Market

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

$21,502.82

$21,502.82

$9,921,323.70

$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

1/31/2021

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%	2/1/2021

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

43              $2,160.00 64              $3,834.00 106                 $900.00 142                 $809.90 184              $1,170.00 190              $1,800.00

1	$0.02

28	$50,847.28 177              $1,540.00 181	$16,638.29 212         $112,612.50 326              $2,053.75 460              $6,199.50 472              $2,666.00 472              $5,727.00 500	$10,500.00 507	$10,585.00 627              $6,300.00

Federal Government Obligations Subtotal	$21,214,872.56

Page 48

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

Institution	Instrument Type

May 2019 - Bond Proceeds (Continued) Municipal Bonds

Purchase 	Yield 
Cost Basis	Date	Rate

Maturity 
Date

Days to 
Maturity

Est. Earnings 
Remaining

12) City of Strongsville

13) City of Youngstown, OH 14) City of Youngstown, OH 15) City of Worthington, OH

Municipal Bonds Subtotal

Certificates of Deposit

16) Cadence Bank NA, AL 17) CresCom Bank, SC 18) Towne Bank, VA
19) Horatio State Bank, AR 20) OceanFirst Bank, NJ 21) Wex Bank, UT
22) 1st Financial Bank USA, SD 23) Bank of Hope, CA
24) Beal Bank, NV

25) Brookline Bank, MA

26) Nicolet National Bank, WI 27) Bank of Rhode Island, RI 28) AvidBank, CA

Certificate of Deposit Subtotal

Commercial Paper 29) Natixis NY 30) BNP Paribas 31) Natixis NY 32) BNP Paribas
33) Toyota Motor Credit 34) Toyota Motor Credit 35) JP Morgan
36) Royal Bank of Canada (RBC) 37) MUFG Bank
38) MUFG Bank

Commercial Paper Subtotal

39)
First American Treasury Obligations Fund

40) Star Ohio - Construction Fund Subtotal

Total May 2019 - Bond Proceeds

Municipal Bond Municipal Bond Municipal Bond Municipal Bond

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

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 $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

$3,225,765.25

$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

$48,224.98

$7,425,807.41 $7,474,032.39

$44,768,956.61

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

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

1/31/2021

1/31/2021

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

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%	2/1/2021

0.09%	2/1/2021

130	$6,928.50 158	$3,030.00 172	$2,165.00 229                  $777.21

74              $2,717.00 74              $2,717.00 74              $2,717.00 78                  $653.64 79              $2,832.72 92              $3,161.10 100                  $290.52 106                  $747.00 110                  $166.00 158                  $581.00 169                  $740.79 190                  $618.35 281                  $605.90

37              $3,562.50 43              $2,160.00 93              $1,680.00 106                  $900.00 159              $2,137.06 184              $1,950.00 190              $3,600.00 190              $2,577.91 215              $1,854.17 222                  $222.50

1	$0.04

1	$18.31

Grand Total Construction Proceeds	$55,036,389.09	0.64%	163	$324,851.74

Page 49

BIG WALNUT LOCAL SCHOOL DISTRICT INVESTMENT EARNINGS REVENUE January 31, 2021

Fund

General Fund (001)

Building Project Fund (004-9017)

Food Service Fund (006)

Sunbury Meadows CDA (022-9200)

Auxillary Services Fund (401)

Total All Funds

Month to Date

$7,910.51

$8,092.61

$0.00

$8.48

$35.35

$16,046.95

Year to Date

$76,012.38

$464,214.01

$16.81

$33.67

$570.19

$540,847.06

Page 50

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

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