Big Walnut Local School District

Monthly Financial Report

for the month ended September 30, 2020

Prepared By: Jeremy J. Buskirk Treasurer

Table of Contents

Description	Page

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

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

Variance Analysis

Comparison of Monthly Ending Cash Balances	4 & 5

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

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

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

Comparison of Monthly and Total Income Tax	12 & 13

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

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

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

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

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

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

Comparison of Monthly and Total Purchased Services	26 & 27

Comparison of Monthly and Total Supplies and Materials	28 & 29

Comparison of Monthly and Total Capital Outlay	30 & 31

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

All Funds Reports

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

Summary Check Register (Disbursement Report)	36 - 48

Comparison of Fiscal Year 2021 YTD Appropriations with Fiscal YTD Actual	49 Expenditures – All Funds (excluding General Fund)

Investments - All Funds	50 - 54

Page Intentionally Left Blank

EST. GENERAL FUND REVENUE FY21 $43,407,231

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

State Grants-in-Aid 13.57%

Income Tax 18.34%

Property Tax Allocation 6.48%

Other Revenues 3.50%

Other Financing Sources 0.06%

State Grants-in-Aid 16.88%

Property Tax Allocation 10.39%

Other Revenues 3.23%

Other Financing Sources 0.28%

Tang. Personal Tax (PUPP) 10.24%

Property Tax (Real Estate) 47.81%

Income Tax 19.75%

Tang. Personal Tax (PUPP) 0.13%

Property Tax (Real Estate) 49.35%

EST. GENERAL FUND EXPENDITURES FY21 $46,592,104

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

Purchased Services 12.94%

Suppliesand Materials 2.68%

Capital Outlay 0.02%

Other Exp. Objects 1.24%

Purchased Services 13.34%

Suppliesand Materials 2.33%

Capital Outlay 0.13%

Other Exp. Objects 1.80%

Emp. Retire/Ins. Benefits 27.85%

Other Financing Uses 0.21%

Emp. Retire/Ins. Benefits 24.41%

Other Financing Uses 1.54%

Personal Services 55.05%

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	4,006                                 2,994
as of 09/11/2020

% Change

33.80%

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 2,027,775 1,635,709 3,639
0 380,727
15,826,930

$0 2,562 2,562

$15,829,492

$5,939,614 3,041,651 1,288,586 441,752 2,500 227,949 10,942,052

$0 0 0 $0

$10,942,052

$4,887,440

$11,167,332

$16,054,772

$3,204,860

$12,849,912

FY 21 ACTUAL

$7,771,010 28,334 2,027,775 1,645,097 2,426 12,720 375,823 11,863,186

$0 8,345 8,345

$11,871,531

$5,887,521 2,954,249 1,224,302 426,363
0 69,869
10,562,305

$0 0 0 $0

$10,562,305

$1,309,226

$11,167,332

$12,476,558

$3,351,632

$9,124,927

VARIANCE

($1,752,278) (2,227,458)
0 9,388
(1,213) 12,720
(4,904) (3,963,744)

$0 5,783 5,783

($3,957,961)

($52,093) (87,402) (64,284) (15,389) (2,500) (158,080) (379,747)

$0 0 0 $0

($379,747)

($3,578,214)

$0

($3,578,214)

($146,772)

($3,724,986)

PERCENTAGE

-18.4% -98.7% 0.0% 0.6%
-33.3% 0.0%
-1.3% -25.0%

0.0% 225.7% 225.7%

-25.0%

-0.9% -2.9% -5.0% -3.5%
-100.0% -69.3% -3.5%

0.0% 0.0% 0.0% 0.0%

-3.5%

-73.2%

0.0%

-22.3%

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

September 30, 2020

Actual Cash Balance

Estimated Cash Balance

$12,476,558

$16,054,772

Variance From Estimate	UNDER

Percent Variance From Estimate	UNDER

($3,578,214)

-22.29%

Previous Year Cash Balance	$15,484,443

COMMENTS: Our cash balances is significantly below what we would have anticipated for the month of September. This variance is entirely due to anticipating that the property tax settlement would follow the historical trend of being about a month after final payment dates. The final settlement did not occur in September, which has caused us to rely on our cash reserves to cover monthly operating expenditures. Our expenditures have continued to trend slightly under estimated amounts, which has helped to offset a small portion of our monthly revenue shortfalls. We know we will need to continue closely monitor revenues and expenditures to ensure that adequate cash liquidity is available if we continue to experience resource timing challenges as we have seen during the first quarter of this fiscal year. Further detail will be provided in the proceeding pages.

Page 5

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

COMPARISON OF TOTAL MONTHLY REVENUES & OTHER FINANCING SOURCES

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

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

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 6

COMPARISON TOTAL REVENUES & OTHER FINANCING SOURCES

September 30, 2020

MONTH	YEAR-TO-DATE

Actual Receipts

Estimated Receipts

$851,195

$4,252,685

$11,871,531

$15,829,492

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($3,401,490)	UNDER

-79.98%	UNDER

($3,957,961)

-25.00%

Actual Prior Year	$719,498	$15,707,777

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$43,407,231

27.35%

Percent Of Budget Year Completed	3 Months	25.00%

COMMENTS: We are significantly under estimates for revenue as we close September. As noted, the reason for this shortfall from estimates is due to delays in receiving general property tax and personal property tax payments. It was anticipated that with Delaware County pushing the payment date for taxes back a month, it would also delay final settlement of general property and personal property taxes, however, a settlement past the end of September is a divergence from any historical pattern for our District. It is apparent that we will need to closely monitor revenue collections and timing of payments to ensure we do not have cash flow issues. At this time, we believe estimate revenues for the year are reasonable and should come in line with projections as the year continues.

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)

September 30, 2020

MONTH	YEAR-TO-DATE

Actual Real Estate Tax Receipts

Estimated Real Estate Tax Receipts

$11,581

$1,441,121

$7,771,010

$9,523,288

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($1,429,540)	UNDER

-99.20%	UNDER

($1,752,278)

-18.40%

Actual Prior Year	$6,725	$9,035,765

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$20,751,124

37.45%

Percent Of Budget Year Completed	3 months	25.00%

COMMENTS: We are under year-to-date estimates for property taxes in September. As previously noted, we had anticipated there would be fluctations but did not anticipate the timing to continue past the first quarter. While a final settlement timeline is unknown at this point, we are hopeful that it will occur in October and will be in line with our estimates. With the information available at this time, we believe estimated revenues for the year are reasonable and should come in line with projections as the year continues.

Page 9

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

$2,250,000

$2,000,000

$1,750,000

$1,500,000

$1,250,000

$1,000,000

$750,000

$500,000

$250,000

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

$4,000,000

$3,500,000

$3,000,000

$2,500,000

$2,000,000

$1,500,000

$1,000,000

$500,000

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 10

COMPARISON OF TANGIBLE PERSONAL PROPERTY TAX (PUPP)

September 30, 2020

MONTH	YEAR-TO-DATE

Actual PUPP Tax Receipts

Estimated PUPP Tax Receipts

$0

$2,098,382

$28,334

$2,255,792

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($2,098,382)	UNDER

-100.00%	UNDER

($2,227,458)

-98.74%

Actual Prior Year	$0	$2,236,812

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$4,445,760

0.64%

Percent Of Budget Year Completed	3 months	25.00%

COMMENTS: We are under year-to-date estimates for personal property taxes in September. The majority of personal property taxes are always received with final settlement. As previously noted, we had anticipated there would be fluctuations but did not anticipate the timing to continue past the first quarter. While a final settlement timeline is unknown at this point, we are hopeful that it will occur in October. With the information available at this time, we believe estimated revenues for the year are reasonable and should come in line with projections as the year continues.

Page 11

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

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

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

COMPARISON OF TOTAL YEAR-TO-DATE INCOME TAX

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 12

COMPARISON OF INCOME TAX

September 30, 2020

MONTH	YEAR-TO-DATE

Actual State Receipts

Estimated State Receipts

Variance From Estimate

Variance From Estimate

Actual Prior Year

$0	$2,027,775

$0	$2,027,775

$0	$0

0.00%	0.00%

$0	$3,132,371

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$7,959,783

25.48%

Percent Of Budget Year Completed	3 months	25.00%

COMMENTS: The impact of the income tax payment and filing deadline being pushed back to July 15th can be noted in the large variance from the amount received in the prior year. This payment change has caused fluctuations in our historical trends, and we would anticipate that revenue normally received in July will likely be received in October. We are on target with annual estimates and believe that our anticipated amount for the fiscal year is reasonable.

Page 13

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

$675,000

$600,000

$525,000

$450,000

$375,000

$300,000

$225,000

$150,000

$75,000

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

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

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 14

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

September 30, 2020

MONTH	YEAR-TO-DATE

Actual State Receipts

Estimated State Receipts

$541,896

$535,610

$1,647,523

$1,639,348

Variance From Estimate	OVER

Variance From Estimate	OVER

$6,286	OVER	$8,175

1.17%	OVER	0.50%

Actual Prior Year	$555,493	$1,777,224

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$5,889,839

27.97%

Percent Of Budget Year Completed	3 months	25.00%

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.

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

September 30, 2020

MONTH	YEAR-TO-DATE

Actual Tax Allocation Receipts	$0	$0

Estimated Tax Allocation Receipts	$0	$0

Variance From Estimate	$0	$0

Variance From Estimate	0.00%	0.00%

Actual Prior Year	$0	$0

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$2,813,290

0.00%

Percent Of Budget Year Completed	3 months	25.00%

COMMENTS: The delayed receipt of property tax related funds we have already seen will likely impact property tax allocations too. However, we are on target with annual estimates and anticipate actual receipts will be in line with historical trends.

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

September 30, 2020

MONTH	YEAR-TO-DATE

Actual Other Receipts

Estimated Other Receipts

$297,719

$177,572

$384,169

$383,289

Variance From Estimate	OVER

Variance From Estimate	OVER

$120,147	OVER	$880

67.66%	OVER	0.23%

Actual Prior Year	$316,544	$659,076

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$1,547,435

24.83%

Percent Of Budget Year Completed	3 months	25.00%

COMMENTS:	We are on target with annual estimates.

Page 19

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

COMPARISON OF TOTAL MONTHLY EXPENDITURES & OTHER FINANCING USES

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

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

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 20

COMPARISON OF TOTAL EXPENDITURES & OTHER FINANCING USES

September 30, 2020

MONTH	YEAR-TO-DATE

Actual Expenditures

Estimated Expenditures

$3,626,645

$3,830,963

$10,562,305

$10,942,052

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($204,318)	UNDER

-5.33%	UNDER

($379,747)

-3.47%

Actual Prior Year	$4,099,551	$11,416,973

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$46,592,104

22.67%

Percent Of Budget Year Completed	3 months	25.00%

COMMENTS: We are under estimates with annual estimates. While we are under for the month and year, a large portion of this is due to a COVID-19 credit from United Healthcare for our medical insurance that was taken in July, which is causing our retirement/insurance benefits line, and the delay in Delaware County settlement, which has caused a large variance in the Other Expenditure Objects line. We, also, continue to experience to timing differences from anticipated spending trends in both purchase services and Supplies. We anticipate that actual expenditures will be in line with estimates as the year continues.

Page 21

$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)

September 30, 2020

MONTH	YEAR-TO-DATE

Actual Wage Expenditures

Estimated Wage Expenditures

$2,005,086

$2,026,504

$5,887,521

$5,939,614

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($21,418)	UNDER

-1.06%	UNDER

($52,093)

-0.88%

Actual Prior Year	$1,977,411	$5,779,596

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$25,647,908

22.96%

Percent Of Budget Year Completed	3 months	25.00%

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

September 30, 2020

MONTH	YEAR-TO-DATE

Actual Fringe Benefit Expenditures

Estimated Fringe Benefit Expenditures

$1,077,354

$1,096,649

$2,954,249

$3,041,651

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($19,295)	UNDER

-1.76%	UNDER

($87,402)

-2.87%

Actual Prior Year	$1,387,179	$3,335,957

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$12,978,173

22.76%

Percent Of Budget Year Completed	3 months	25.00%

COMMENTS: We are under estimates as of the end of September and for the year. The primary reason we are under from annual estimates is the $60,674 employer portion of a COVID-19 credit from United Healthcare applied to our July medical insurance premiums. Without this credit we are running in line with anticipated annual projections.

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

September 30, 2020

MONTH	YEAR-TO-DATE

Actual Service Expenditures

Estimated Service Expenditures

$418,471

$451,434

$1,224,302

$1,288,586

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($32,963)	UNDER

-7.30%	UNDER

($64,284)

-4.99%

Actual Prior Year	$616,018	$1,504,313

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$6,031,268

20.30%

Percent Of Budget Year Completed	3 months	25.00%

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

Page 27

$300,000

$275,000

$250,000

$225,000

$200,000

$175,000

$150,000

$125,000

$100,000

$75,000

$50,000

$25,000

COMPARISON OF TOTAL MONTHLY SUPPLIES AND MATERIALS

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

$1,200,000

$1,100,000

$1,000,000

$900,000

$800,000

$700,000

$600,000

$500,000

$400,000

$300,000

$200,000

$100,000

COMPARISON OF TOTAL YEAR-TO-DATE SUPPLIES AND MATERIALS

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 28

COMPARISON OF SUPPLIES AND MATERIALS

September 30, 2020

MONTH	YEAR-TO-DATE

Actual Material Expenditures

Estimated Material Expenditures

$120,961

$138,258

$426,363

$441,752

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($17,297)	UNDER

-12.51%	UNDER

($15,389)

-3.48%

Actual Prior Year	$113,622	$572,817

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$1,248,730

34.14%

Percent Of Budget Year Completed	3 months	25.00%

COMMENTS: We are on target with annual estimates. Supplies and materials can fluctuate greatly due to timing of when invoices are received each year and when payment is required. While we anticipate fluctuations in monthly actual and estimated amounts, we believe that as the year continues we will remain in line with anticipated amounts.

Page 29

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

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

COMPARISON OF TOTAL YEAR-TO-DATE CAPITAL OUTLAY

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 30

COMPARISON OF CAPITAL OUTLAY

September 30, 2020

MONTH	YEAR-TO-DATE

Actual Equipment Expenditures	$0	$0

Estimated Equipment Expenditures	$2,500	$2,500

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($2,500)	UNDER

-100.00%	UNDER

($2,500)

-100.00%

Actual Prior Year	$0	$0

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$10,000

0.00%

Percent Of Budget Year Completed	3 months	25.00%

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

September 30, 2020

MONTH	YEAR-TO-DATE

Actual Other Expenditures

Estimated Other Expenditures

$4,773

$115,618

$69,869

$227,949

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($110,845)	UNDER

-95.87%	UNDER

($158,080)

-69.35%

Actual Prior Year	$5,321	$224,290

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$676,025

10.34%

Percent Of Budget Year Completed	3 months	25.00%

COMMENTS: We are under annual estimates as of the end of September. We pay for county auditor and treasurer fees with final settlement of property taxes, which we had anticipated to occur in September. Once the tax settlement occurs, we believe we will be substantially in line with estimates.

Page 33

RECEIPTS, EXPENDITURES, AND FUND BALANCES REPORT

AND

MONTHLY SUMMARY CHECK REGISTER

Page 34

SEPTEMBER 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
GENERAL
$ 11,603,384.92
$ 851,195.33
$ 11,871,531.22
$ 3,626,644.52
$ 10,562,304.97
$ 12,912,611.17
$ 3,351,631.60
BOND RETIREMENT
7,513,012.92
3,949.34
2,596,906.88
574.39
574.39
10,109,345.41
10,381,505.01
PERMANENT IMPROVEMENT
1,072,676.04
6,908.25
517,152.25
246,613.08
700,331.40
889,496.89
450,684.87
BUILDING
74,686,630.34
240,757.30
376,250.08
3,656,194.66
16,162,183.26
58,900,697.16
56,556,295.47
FOOD SERVICE
47,510.19
45,010.59
48,893.17
84,628.54
238,810.99
(142,407.63)
308,017.48
ADULT EDUCATION
4,019.80
0.00
0.00
0.00
0.00
4,019.80
0.00
ROTARY-INTERNAL SERVICES
25,763.53
6,178.99
5,184.99
0.00
16,660.00
14,288.52
0.00
PUBLIC SCHOOL SUPPORT
99,215.17
6,332.62
12,514.62
6,240.56
12,035.56
99,694.23
11,818.25
OTHER GRANT
7,655.22
0.00
(98.97)
0.00
0.00
7,556.25
2,019.79
DISTRICT AGENCY
121,083.35
590.78
737.86
1,035.09
72,774.59
49,046.62
21,934.68
SPECIAL EDUCATION FUND
892.58
0.00
0.00
0.00
0.00
892.58
0.00
CAPITAL PROJECTS
130,408.51
26.36
26.36
0.00
0.00
130,434.87
0.00
STUDENT MANAGED ACTIVITY
133,197.05
16,478.08
22,068.60
1,730.86
2,280.57
152,985.08
44,201.38
DISTRICT MANAGED ACTIVITY
40,094.66
44,093.71
89,000.26
17,069.02
85,567.14
43,527.78
57,317.53
AUXILIARY SERVICES
169,063.26
(64.88)
67,120.47
20,256.91
89,135.59
147,048.14
19,271.17
Student Wellness and Success
Fund
79,718.87
0.00
0.00
7,753.01
23,055.61
56,663.26
1,898.29
MISCELLANEOUS STATE GRANT
FUND
19,658.05
0.00
39,350.00
23,579.46
68,050.90
(9,042.85)
11,772.16
CORONA VIRUS RELIEF FUND
0.00
0.00
0.00
24,113.47
77,413.88
(77,413.88)
6,834.78
IDEA PART B GRANTS
(54,474.26)
0.00
128,874.75
62,182.53
165,231.26
(90,830.77)
30,600.00
TITLE I DISADVANTAGED
CHILDREN
(20,098.49)
0.00
36,337.78
16,239.29
48,717.87
(32,478.58)
0.00
IDEA PRESCHOOL-
HANDICAPPED
0.00
0.00
0.00
5,987.13
8,412.21
(8,412.21)
0.00
IMPROVING TEACHER QUALITY
(87.90)
0.00
7,010.91
(1,727.65)
9,675.91
(2,752.90)
1,054.70
MISCELLANEOUS FED. GRANT
FUND
(1,319.47)
0.00
1,319.47
0.00
0.00
0.00
550.00
$ 95,678,004.34
$ 1,221,456.47
$ 15,820,180.70
$ 7,799,114.87
$ 28,343,216.10
$ 83,154,968.94
$ 71,257,407.16
001
$ 9,560,979.57
002
(272,159.60)
003
438,812.02
004
2,344,401.69
006
(450,425.11)
012
4,019.80
014
14,288.52
018
87,875.98
019
5,536.46
022
27,111.94
028
892.58
070
130,434.87
200
108,783.70
300
(13,789.75)
401
127,776.97
(32,478.58)
587
(8,412.21)
467
54,764.97
499
(20,815.01)
510
(84,248.66)
590
(3,807.60)
599
(550.00)
Grand
Total
$ 11,897,561.78
516
(121,430.77)
572
Page 35

Reporting Period: September 2020 (FY 2021)
Start Date: 09/01/2020
End Date: 09/30/2020
Big Walnut Local Schools
Disbursement Summary Report
158.00
30,889.13
37,010.92
31,649.20
1,559.25
12,478.95
80,167.43
220.00
474.50
1,155.00
33.00
362.06
3,170.19
49,634.00
788.00
96.48
281.85
73.12
30744
BLE
122927 ACCOUNTS_PAYA 9/3/2020
Gopher Sports
Equipment
4154 RECONCILED
9/30/2020
1,461.54

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
30859
0 PAYROLL
9/15/2020
Big Walnut Local
Schools
RECONCILED
9/30/2020
$ 1,057,422.05
30904
BLE
0 ACCOUNTS_PAYA 9/17/2020
BASA
5503 VOID
9/17/2020
30926
BLE
0 ACCOUNTS_PAYA 9/22/2020
Payroll Account
900500 RECONCILED
9/30/2020
30927
BLE
0 ACCOUNTS_PAYA 9/22/2020
SCHOOL
EMPLOYEES
920000 RECONCILED
9/30/2020
30928
BLE
0 ACCOUNTS_PAYA 9/22/2020
STATE TEACHERS
910000 RECONCILED
9/30/2020
110,712.30
30989
BLE
0 ACCOUNTS_PAYA 9/28/2020
PNC Bank - Visa
900001 RECONCILED
9/30/2020
31022
0 PAYROLL
9/30/2020
Big Walnut Local
Schools
RECONCILED
9/30/2020
1,054,056.07
31024
BLE
0 ACCOUNTS_PAYA 9/30/2020
Dearborn Life
Insurance Co
900025 RECONCILED
9/30/2020
31025
BLE
0 ACCOUNTS_PAYA 9/30/2020
Delta Dental Plan
of Ohio, Inc
900800 RECONCILED
9/30/2020
31026
BLE
0 ACCOUNTS_PAYA 9/30/2020
United Health
Care Insurance
900600 RECONCILED
9/30/2020
607,441.24
31027
BLE
0 ACCOUNTS_PAYA 9/30/2020
Payroll Account
900500 RECONCILED
9/30/2020
31028
BLE
0 ACCOUNTS_PAYA 9/30/2020
STATE TEACHERS
910000 RECONCILED
9/30/2020
115,111.70
30736
BLE
122916 ACCOUNTS_PAYA 9/2/2020
Del-Co Water Co
Inc
1115 RECONCILED
9/30/2020
30734
BLE
122917 ACCOUNTS_PAYA 9/2/2020
BRICKER &
ECKLER LLP
5725 RECONCILED
9/30/2020
30735
BLE
122918 ACCOUNTS_PAYA 9/2/2020
Consolidated
Electric Coop
792556 RECONCILED
9/30/2020
30765
BLE
122919 ACCOUNTS_PAYA 9/3/2020
PEPSI-COLA
BOTTLING CO.
703 RECONCILED
9/30/2020
30741
BLE
122920 ACCOUNTS_PAYA 9/3/2020
School Health
Corporation
737 RECONCILED
9/30/2020
30754
BLE
122921 ACCOUNTS_PAYA 9/3/2020
Rumpke
1008 RECONCILED
9/30/2020
30738
BLE
122922 ACCOUNTS_PAYA 9/3/2020
Multi Ventures
Limited
1064 RECONCILED
9/30/2020
30740
BLE
122923 ACCOUNTS_PAYA 9/3/2020
Sunbury Plumbing
& Heating Co.
1069 RECONCILED
9/30/2020
30774
BLE
122924 ACCOUNTS_PAYA 9/3/2020
TruckPro, LLC
1557 RECONCILED
9/30/2020
30773
BLE
122925 ACCOUNTS_PAYA 9/3/2020
Stanton's Sheet
Music, Inc.
3058 RECONCILED
9/30/2020
30762
BLE
122926 ACCOUNTS_PAYA 9/3/2020
Ward's Science
3064 RECONCILED
9/30/2020
Page 36

Reporting Period: September 2020 (FY 2021)
Start Date: 09/01/2020
End Date: 09/30/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 1,242.95
479.25
11,283.90
890.51
8,078.20
183.42
895.57
637.17
1,076.04
8,074.36
1,100.00
264.00
233.09
65.00
2,250.00
1,790.00
510.00
913.00
114.00
7,463.37
700.00
1,000.00
246.30
30753
122951 ACCOUNTS_PAYA 9/3/2020
Great America
792107 RECONCILED
9/30/2020
547.42

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
30770
BLE
122928 ACCOUNTS_PAYA 9/3/2020
School Specialty,
Inc.
4290 RECONCILED
9/30/2020
30769
BLE
122929 ACCOUNTS_PAYA 9/3/2020
Shelburne
Advertising, Inc.
4396 RECONCILED
9/30/2020
30785
BLE
122930 ACCOUNTS_PAYA 9/3/2020
META Solutions
5534 RECONCILED
9/30/2020
30758
BLE
122931 ACCOUNTS_PAYA 9/3/2020
Lakeshore
Learning Materials
5830 RECONCILED
9/30/2020
30748
BLE
122932 ACCOUNTS_PAYA 9/3/2020
Sterling
Distribution
5831 RECONCILED
9/30/2020
30746
BLE
122933 ACCOUNTS_PAYA 9/3/2020
Applause Learning
Resource
6220 RECONCILED
9/30/2020
30791
BLE
122934 ACCOUNTS_PAYA 9/3/2020
Verizon Wireless
6335 RECONCILED
9/30/2020
30742
BLE
122935 ACCOUNTS_PAYA 9/3/2020
Cintas Corporation
LOC 003
6372 RECONCILED
9/30/2020
30757
BLE
122936 ACCOUNTS_PAYA 9/3/2020
Continental Press,
Inc.
6466 RECONCILED
9/30/2020
30790
BLE
122937 ACCOUNTS_PAYA 9/3/2020
Parallel
Technologies, Inc.
6475 RECONCILED
9/30/2020
30779
BLE
122938 ACCOUNTS_PAYA 9/3/2020
Pioneer
Manufacturing
Company
7017 RECONCILED
9/30/2020
30789
BLE
122939 ACCOUNTS_PAYA 9/3/2020
PJ's Family
Restaurant
7268 RECONCILED
9/30/2020
30766
BLE
122940 ACCOUNTS_PAYA 9/3/2020
OTC Brands, Inc
7354 RECONCILED
9/30/2020
30782
BLE
122941 ACCOUNTS_PAYA 9/3/2020
Carol Burchett
7399 RECONCILED
9/30/2020
30756
BLE
122942 ACCOUNTS_PAYA 9/3/2020
Ohio Capital
Conference
7798 RECONCILED
9/30/2020
30751
BLE
122943 ACCOUNTS_PAYA 9/3/2020
Pyrinex, Inc.
9111 RECONCILED
9/30/2020
30763
BLE
122944 ACCOUNTS_PAYA 9/3/2020
Charles Brodhead
711901 RECONCILED
9/30/2020
30750
BLE
122945 ACCOUNTS_PAYA 9/3/2020
Eric Armin,
Incorporated
723802 RECONCILED
9/30/2020
30781
BLE
122946 ACCOUNTS_PAYA 9/3/2020
Stephen P.
Alexander
789714 RECONCILED
9/30/2020
30745
BLE
122947 ACCOUNTS_PAYA 9/3/2020
Friends Offices
790326 RECONCILED
9/30/2020
30775
BLE
122948 ACCOUNTS_PAYA 9/3/2020
Treasurer of State
of Ohio
791051 RECONCILED
9/30/2020
30759
BLE
122949 ACCOUNTS_PAYA 9/3/2020
Northstar Golf
Club
791216 RECONCILED
9/30/2020
30784
BLE
122950 ACCOUNTS_PAYA 9/3/2020
Blick Art Materials
791262 RECONCILED
9/30/2020
Page 37

Reporting Period: September 2020 (FY 2021)
Start Date: 09/01/2020
End Date: 09/30/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 3,840.00
1,453.14
114.00
228.00
25.82
612.90
668.75
299.00
100.00
500.00
395.28
270.00
240.00
1,965.00
5,000.00
5,964.00
114.00
5,000.00
133.75
168.00
65.32
114.00
30743
122974 ACCOUNTS_PAYA 9/3/2020
Vita Persona LLC
991502 RECONCILED
9/30/2020
2,780.01

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
BLE
Leasing Corp
30755
BLE
122952 ACCOUNTS_PAYA 9/3/2020
CCB Technology,
Inc.
792660 RECONCILED
9/30/2020
30778
BLE
122953 ACCOUNTS_PAYA 9/3/2020
LS IT Consulting
Ltd.
792733 RECONCILED
9/30/2020
30780
BLE
122954 ACCOUNTS_PAYA 9/3/2020
Christopher A.
Meacham
793117 RECONCILED
9/30/2020
30776
BLE
122955 ACCOUNTS_PAYA 9/3/2020
Irrigation
Contstruction
793254 RECONCILED
9/30/2020
30752
BLE
122956 ACCOUNTS_PAYA 9/3/2020
Unifirst
Corporation
793465 RECONCILED
9/30/2020
30761
BLE
122957 ACCOUNTS_PAYA 9/3/2020
Interstate Billing
Service
793710 RECONCILED
9/30/2020
30747
BLE
122958 ACCOUNTS_PAYA 9/3/2020
Porta Kleen
793909 RECONCILED
9/30/2020
30760
BLE
122959 ACCOUNTS_PAYA 9/3/2020
IXL Incorporated
794056 RECONCILED
9/30/2020
30786
BLE
122960 ACCOUNTS_PAYA 9/3/2020
Highland Local
School District
794209 RECONCILED
9/30/2020
30787
BLE
122961 ACCOUNTS_PAYA 9/3/2020
Stephanie Kreager
794234 OUTSTANDING
30768
BLE
122962 ACCOUNTS_PAYA 9/3/2020
Studies Weekly,
Inc.
794478 RECONCILED
9/30/2020
30737
BLE
122963 ACCOUNTS_PAYA 9/3/2020
AhelioTech
Services, LTD
794854 RECONCILED
9/30/2020
30792
BLE
122964 ACCOUNTS_PAYA 9/3/2020
Dempsey Middle
School
794976 RECONCILED
9/30/2020
30788
BLE
122965 ACCOUNTS_PAYA 9/3/2020
ExploreLearning,
LLC
795138 RECONCILED
9/30/2020
30749
BLE
122966 ACCOUNTS_PAYA 9/3/2020
Allerton Hill
Consulting, LLC
795165 RECONCILED
9/30/2020
30771
BLE
122967 ACCOUNTS_PAYA 9/3/2020
Liminex, Inc.
795316 RECONCILED
9/30/2020
30764
BLE
122968 ACCOUNTS_PAYA 9/3/2020
Justin Whiteside
795339 OUTSTANDING
30777
BLE
122969 ACCOUNTS_PAYA 9/3/2020
Columbus Council
on World
795367 RECONCILED
9/30/2020
30739
BLE
122970 ACCOUNTS_PAYA 9/3/2020
Senor Wooly LLC
795512 RECONCILED
9/30/2020
30772
BLE
122971 ACCOUNTS_PAYA 9/3/2020
Background
InvestigationBurea
u
795553 RECONCILED
9/30/2020
30767
BLE
122972 ACCOUNTS_PAYA 9/3/2020
Plummer, Justin A
795857 RECONCILED
9/30/2020
30783
BLE
122973 ACCOUNTS_PAYA 9/3/2020
George S. Holden
II
991478 RECONCILED
9/30/2020
Page 38

Reporting Period: September 2020 (FY 2021)
Start Date: 09/01/2020
End Date: 09/30/2020
Big Walnut Local Schools
Disbursement Summary Report
17.10
180.00
15.40
180.00
425.43
150.00
60.00
5,468.89
4,050.80
182.98
30,475.63
828.04
480.99
828.75
193.78
137.78
11,412.17
409.50
400.00
7,560.00
991.87
1,172.79
BLE
Binding Products
438.00

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
BLE
30793
122975 REFUND
9/4/2020
BIG WALNUT
ATHLETIC
BOOSTERS
7804 RECONCILED
9/30/2020
$ 40,770.04
30796
122976 REFUND
9/4/2020
Darla Vlaar
991524 RECONCILED
9/30/2020
30795
122977 REFUND
9/4/2020
Jennifer Mormon
991523 OUTSTANDING
30794
122978 REFUND
9/4/2020
KATIE GRIGGS
991244 RECONCILED
9/30/2020
30797
122979 REFUND
9/4/2020
Trista White
991438 RECONCILED
9/30/2020
30829
BLE
122980 ACCOUNTS_PAYA 9/10/2020
Scholastic
Classroom
Magazines
177 RECONCILED
9/30/2020
30847
BLE
122981 ACCOUNTS_PAYA 9/10/2020
School Health
Corporation
737 RECONCILED
9/30/2020
30838
BLE
122982 ACCOUNTS_PAYA 9/10/2020
DISTRICT 6 AG
EDUC ASSOC
890 RECONCILED
9/30/2020
30799
BLE
122983 ACCOUNTS_PAYA 9/10/2020
KE-WA-PA SALES
& SERVICE
1046 RECONCILED
9/30/2020
30810
BLE
122984 ACCOUNTS_PAYA 9/10/2020
Del-Co Water Co
Inc
1115 RECONCILED
9/30/2020
30834
BLE
122985 ACCOUNTS_PAYA 9/10/2020
TruckPro, LLC
1557 RECONCILED
9/30/2020
30807
BLE
122986 ACCOUNTS_PAYA 9/10/2020
American
ElectricPower
2504 RECONCILED
9/30/2020
30813
BLE
122987 ACCOUNTS_PAYA 9/10/2020
NASCO
3036 RECONCILED
9/30/2020
30827
BLE
122988 ACCOUNTS_PAYA 9/10/2020
Stanton's Sheet
Music, Inc.
3058 RECONCILED
9/30/2020
30839
BLE
122989 ACCOUNTS_PAYA 9/10/2020
Tristar
Transportation Co
3137 RECONCILED
9/30/2020
30806
BLE
122990 ACCOUNTS_PAYA 9/10/2020
Flinn Scientific,
Inc.
3231 RECONCILED
9/30/2020
30808
BLE
122991 ACCOUNTS_PAYA 9/10/2020
School Specialty,
Inc.
4290 RECONCILED
9/30/2020
30819
BLE
122992 ACCOUNTS_PAYA 9/10/2020
ESC of Central
Ohio
5237 RECONCILED
9/30/2020
30802
BLE
122993 ACCOUNTS_PAYA 9/10/2020
Treasurer, State of
Ohio
5264 RECONCILED
9/30/2020
30832
BLE
122994 ACCOUNTS_PAYA 9/10/2020
T-Mobile USA Inc
6330 OUTSTANDING
30809
BLE
122995 ACCOUNTS_PAYA 9/10/2020
Cintas Corporation
LOC 003
6372 RECONCILED
9/30/2020
30805
BLE
122996 ACCOUNTS_PAYA 9/10/2020
Continental Press,
Inc.
6466 RECONCILED
9/30/2020
30801
BLE
122997 ACCOUNTS_PAYA 9/10/2020
Cardinal Bus Sales
&
6471 RECONCILED
9/30/2020
30844
122998 ACCOUNTS_PAYA 9/10/2020
Professional
8551 RECONCILED
9/30/2020
Page 39

Reporting Period: September 2020 (FY 2021)
Start Date: 09/01/2020
End Date: 09/30/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 3,447.50
135.00
1,332.80
917.00
108.18
100.00
2,049.32
150.00
110.00
666.54
211.00
26,625.00
328.82
31.56
870.00
1,042.00
119.99
82.82
18.86
45.70
260.00
160.00
133.16
30817
123022 ACCOUNTS_PAYA 9/10/2020
Washington Auto
793738 RECONCILED
9/30/2020
109.58

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
30831
BLE
122999 ACCOUNTS_PAYA 9/10/2020
Pyrinex, Inc.
9111 RECONCILED
9/30/2020
30826
BLE
123000 ACCOUNTS_PAYA 9/10/2020
Rochester 100 Inc.
711046 RECONCILED
9/30/2020
30833
BLE
123001 ACCOUNTS_PAYA 9/10/2020
NCS Pearson, Inc.
721014 RECONCILED
9/30/2020
30842
BLE
123002 ACCOUNTS_PAYA 9/10/2020
Renaissance
Learning, Inc.
722174 RECONCILED
9/30/2020
30798
BLE
123003 ACCOUNTS_PAYA 9/10/2020
Nadine Adams
789590 RECONCILED
9/30/2020
30828
BLE
123004 ACCOUNTS_PAYA 9/10/2020
Kim Hoessly Piano
Tuning
789907 RECONCILED
9/30/2020
30800
BLE
123005 ACCOUNTS_PAYA 9/10/2020
Friends Offices
790326 RECONCILED
9/30/2020
30836
BLE
123006 ACCOUNTS_PAYA 9/10/2020
WORTHINGTON
KILBOURNE H.S.
790489 RECONCILED
9/30/2020
30841
BLE
123007 ACCOUNTS_PAYA 9/10/2020
Innovations
Associates
790612 RECONCILED
9/30/2020
30820
BLE
123008 ACCOUNTS_PAYA 9/10/2020
NCS Pearson
790883 RECONCILED
9/30/2020
30840
BLE
123009 ACCOUNTS_PAYA 9/10/2020
Rose Pest
Solutions
791110 RECONCILED
9/30/2020
30815
BLE
123010 ACCOUNTS_PAYA 9/10/2020
Professional
Speech Services
791495 RECONCILED
9/30/2020
30814
BLE
123011 ACCOUNTS_PAYA 9/10/2020
Fun and Function
792004 RECONCILED
9/30/2020
30816
BLE
123012 ACCOUNTS_PAYA 9/10/2020
Terminal Supply
Co.
792260 RECONCILED
9/30/2020
30846
BLE
123013 ACCOUNTS_PAYA 9/10/2020
State Security
792393 RECONCILED
9/30/2020
30837
BLE
123014 ACCOUNTS_PAYA 9/10/2020
Consolidated
Electric Coop
792556 RECONCILED
9/30/2020
30804
BLE
123015 ACCOUNTS_PAYA 9/10/2020
Sonova USA Inc
793023 RECONCILED
9/30/2020
30845
BLE
123016 ACCOUNTS_PAYA 9/10/2020
STACEY O'REILLY
793048 RECONCILED
9/30/2020
30835
BLE
123017 ACCOUNTS_PAYA 9/10/2020
Christie Johnson-
Stuber
793094 RECONCILED
9/30/2020
30821
BLE
123018 ACCOUNTS_PAYA 9/10/2020
Unifirst
Corporation
793465 RECONCILED
9/30/2020
30848
BLE
123019 ACCOUNTS_PAYA 9/10/2020
Central Ohio
Therapy Services,
LLC
793512 RECONCILED
9/30/2020
30822
BLE
123020 ACCOUNTS_PAYA 9/10/2020
Kuta Software,
LLC
793629 RECONCILED
9/30/2020
30830
BLE
123021 ACCOUNTS_PAYA 9/10/2020
Interstate Billing
Service
793710 RECONCILED
9/30/2020
Page 40

Reporting Period: September 2020 (FY 2021)
Start Date: 09/01/2020
End Date: 09/30/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 153.74
177.00
132.42
114.00
160.00
2,153.05
2,864.65
4,812.00
180.00
180.00
180.00
58.05
180.00
180.00
180.00
180.00
65.00
180.00
3,690.37
120.36
4,044.00
4,109.50
1,537.92
182.11
418.87
491.74
30860
123049 ACCOUNTS_PAYA 9/17/2020
Flinn Scientific,
3231 RECONCILED
9/30/2020
1,054.17

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
BLE
Parts
30812
BLE
123023 ACCOUNTS_PAYA 9/10/2020
Brown Supply Co.
794689 RECONCILED
9/30/2020
30818
BLE
123024 ACCOUNTS_PAYA 9/10/2020
Division 7 Roofing
795140 RECONCILED
9/30/2020
30811
BLE
123025 ACCOUNTS_PAYA 9/10/2020
Thomas Wimbish
795332 RECONCILED
9/30/2020
30843
BLE
123026 ACCOUNTS_PAYA 9/10/2020
Justin Whiteside
795339 RECONCILED
9/30/2020
30824
BLE
123027 ACCOUNTS_PAYA 9/10/2020
David Snyder
795493 RECONCILED
9/30/2020
30823
BLE
123028 ACCOUNTS_PAYA 9/10/2020
VEX Robotics, Inc.
795502 RECONCILED
9/30/2020
30803
BLE
123029 ACCOUNTS_PAYA 9/10/2020
Molly Hawkins
House, Inc.
795517 RECONCILED
9/30/2020
30825
BLE
123030 ACCOUNTS_PAYA 9/10/2020
Reach Educational
Services
795548 OUTSTANDING
30854
123031 REFUND
9/15/2020
Ashley Kurena
792738 OUTSTANDING
30855
123032 REFUND
9/15/2020
Leann McRae
795226 OUTSTANDING
30856
123033 REFUND
9/15/2020
JENNIFER
NIESET
991134 OUTSTANDING
30849
123034 REFUND
9/15/2020
Amber Canavan
991527 RECONCILED
9/30/2020
30850
123035 REFUND
9/15/2020
Brielle Costin
991528 RECONCILED
9/30/2020
30851
123036 REFUND
9/15/2020
Kendra Jarrell
991529 RECONCILED
9/30/2020
30852
123037 REFUND
9/15/2020
Megan Jones
991530 RECONCILED
9/30/2020
30853
123038 REFUND
9/15/2020
Katie Kotheimer
991531 RECONCILED
9/30/2020
30858
123039 REFUND
9/15/2020
Erica Morgan
991532 RECONCILED
9/30/2020
30857
123040 REFUND
9/15/2020
Katie Walton
991533 RECONCILED
9/30/2020
30903
BLE
123041 ACCOUNTS_PAYA 9/17/2020
Scholastic
Classroom
Magazines
177 RECONCILED
9/30/2020
30881
BLE
123042 ACCOUNTS_PAYA 9/17/2020
School Health
Corporation
737 RECONCILED
9/30/2020
30907
BLE
123043 ACCOUNTS_PAYA 9/17/2020
Multi Ventures
Limited
1064 OUTSTANDING
30865
BLE
123044 ACCOUNTS_PAYA 9/17/2020
VILLAGE OF
SUNBURY
2502 RECONCILED
9/30/2020
30880
BLE
123045 ACCOUNTS_PAYA 9/17/2020
NASCO
3036 RECONCILED
9/30/2020
30897
BLE
123046 ACCOUNTS_PAYA 9/17/2020
Stanton's Sheet
Music, Inc.
3058 RECONCILED
9/30/2020
30866
BLE
123047 ACCOUNTS_PAYA 9/17/2020
Ward's Science
3064 RECONCILED
9/30/2020
30894
BLE
123048 ACCOUNTS_PAYA 9/17/2020
Carolina Biological
Supply Co.
3102 RECONCILED
9/30/2020
Page 41

Reporting Period: September 2020 (FY 2021)
Start Date: 09/01/2020
End Date: 09/30/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 55.93
69.88
5,362.18
158.00
273.62
569.24
35.00
135.00
177.40
2,453.03
200.00
180.00
61.10
299.85
688.00
238.00
905.00
105.45
1,100.00
1,453.14
740.00
36.39
30914
123072 ACCOUNTS_PAYA 9/17/2020
Educators
793344 RECONCILED
9/30/2020
132,641.10

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
BLE
Inc.
30906
BLE
123050 ACCOUNTS_PAYA 9/17/2020
Gopher Sports
Equipment
4154 RECONCILED
9/30/2020
30899
BLE
123051 ACCOUNTS_PAYA 9/17/2020
School Specialty,
Inc.
4290 RECONCILED
9/30/2020
30905
BLE
123052 ACCOUNTS_PAYA 9/17/2020
ESC of Central
Ohio
5237 RECONCILED
9/30/2020
30925
BLE
123053 ACCOUNTS_PAYA 9/17/2020
BASA
5503 RECONCILED
9/30/2020
30915
BLE
123054 ACCOUNTS_PAYA 9/17/2020
Vernier Software
& Technology
5892 RECONCILED
9/30/2020
30861
BLE
123055 ACCOUNTS_PAYA 9/17/2020
American Eagle
Co, Inc.
8566 RECONCILED
9/30/2020
30874
BLE
123056 ACCOUNTS_PAYA 9/17/2020
OACAC
711030 RECONCILED
9/30/2020
30919
BLE
123057 ACCOUNTS_PAYA 9/17/2020
Rochester 100 Inc.
711046 RECONCILED
9/30/2020
30888
BLE
123058 ACCOUNTS_PAYA 9/17/2020
School Specialty
725009 RECONCILED
9/30/2020
30862
BLE
123059 ACCOUNTS_PAYA 9/17/2020
Friends Offices
790326 RECONCILED
9/30/2020
30878
BLE
123060 ACCOUNTS_PAYA 9/17/2020
Newark City
Schools
790333 RECONCILED
9/30/2020
30882
BLE
123061 ACCOUNTS_PAYA 9/17/2020
Ohio School
Counselor Assoc.
790786 OUTSTANDING
30864
BLE
123062 ACCOUNTS_PAYA 9/17/2020
Therapro, Inc.
790938 OUTSTANDING
30886
BLE
123063 ACCOUNTS_PAYA 9/17/2020
Molly's Flowers
and More
791043 RECONCILED
9/30/2020
30922
BLE
123064 ACCOUNTS_PAYA 9/17/2020
LASTING
IMPRESSIONS
EVENT
791677 RECONCILED
9/30/2020
30863
BLE
123065 ACCOUNTS_PAYA 9/17/2020
Townsend Press
Book Center
792072 RECONCILED
9/30/2020
30913
BLE
123066 ACCOUNTS_PAYA 9/17/2020
Britenstine
Environmental
792286 RECONCILED
9/30/2020
30889
BLE
123067 ACCOUNTS_PAYA 9/17/2020
Learning A-Z
792344 RECONCILED
9/30/2020
30921
BLE
123068 ACCOUNTS_PAYA 9/17/2020
Consolidated
Electric Coop
792556 RECONCILED
9/30/2020
30870
BLE
123069 ACCOUNTS_PAYA 9/17/2020
LS IT Consulting
Ltd.
792733 RECONCILED
9/30/2020
30902
BLE
123070 ACCOUNTS_PAYA 9/17/2020
Monarch Teaching
Technologies,
792867 RECONCILED
9/30/2020
30898
BLE
123071 ACCOUNTS_PAYA 9/17/2020
Megan Truax
793078 OUTSTANDING
Page 42

Reporting Period: September 2020 (FY 2021)
Start Date: 09/01/2020
End Date: 09/30/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 1,060.95
347.26
73.00
2,880.00
250.00
2,785.00
20.19
150.00
623.75
25.53
6,120.00
115.00
99.00
6,804.00
50.00
59.99
373.00
114.00
592.46
125.00
185.52
Inc.
328.82

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
BLE
PreferredCorporat
ion
30877
BLE
123073 ACCOUNTS_PAYA 9/17/2020
Discovery
Benefits, Inc.
793635 RECONCILED
9/30/2020
30895
BLE
123074 ACCOUNTS_PAYA 9/17/2020
Franklin Art Glass
Studios Inc
793955 RECONCILED
9/30/2020
30869
BLE
123075 ACCOUNTS_PAYA 9/17/2020
TPRS Publishing,
Inc.
794121 RECONCILED
9/30/2020
30909
BLE
123076 ACCOUNTS_PAYA 9/17/2020
Measurement Inc.
794160 RECONCILED
9/30/2020
30873
BLE
123077 ACCOUNTS_PAYA 9/17/2020
Worthington
Christian Schools
794202 RECONCILED
9/30/2020
30891
BLE
123078 ACCOUNTS_PAYA 9/17/2020
FINALFORMS
794230 RECONCILED
9/30/2020
30885
BLE
123079 ACCOUNTS_PAYA 9/17/2020
Brenda Schroeder
794244 RECONCILED
9/30/2020
30893
BLE
123080 ACCOUNTS_PAYA 9/17/2020
OADEP
794477 OUTSTANDING
30868
BLE
123081 ACCOUNTS_PAYA 9/17/2020
Boundless
Behavioral
HealthInc
794556 RECONCILED
9/30/2020
30900
BLE
123082 ACCOUNTS_PAYA 9/17/2020
James Hall
794630 RECONCILED
9/30/2020
30883
BLE
123083 ACCOUNTS_PAYA 9/17/2020
OhioGuidestone
794782 RECONCILED
9/30/2020
30892
BLE
123084 ACCOUNTS_PAYA 9/17/2020
Team Sports, Inc.
794792 RECONCILED
9/30/2020
30923
BLE
123085 ACCOUNTS_PAYA 9/17/2020
Educreations, Inc.
794891 OUTSTANDING
30879
BLE
123086 ACCOUNTS_PAYA 9/17/2020
ACHIEVE3000,
INC
794925 RECONCILED
9/30/2020
30896
BLE
123087 ACCOUNTS_PAYA 9/17/2020
Delaware County
EMS
794975 RECONCILED
9/30/2020
30920
BLE
123088 ACCOUNTS_PAYA 9/17/2020
Barnes & Noble
College
795078 RECONCILED
9/30/2020
30911
BLE
123089 ACCOUNTS_PAYA 9/17/2020
Division 7 Roofing
795140 RECONCILED
9/30/2020
30908
BLE
123090 ACCOUNTS_PAYA 9/17/2020
Alison Castrilla
795141 RECONCILED
9/30/2020
30917
BLE
123091 ACCOUNTS_PAYA 9/17/2020
Time Warner
Cable
795181 RECONCILED
9/30/2020
30916
BLE
123092 ACCOUNTS_PAYA 9/17/2020
Mitchell Lock
795198 RECONCILED
9/30/2020
30924
BLE
123093 ACCOUNTS_PAYA 9/17/2020
PaySchools
795283 RECONCILED
9/30/2020
30910
BLE
123094 ACCOUNTS_PAYA 9/17/2020
Vasu
Communications,
795326 RECONCILED
9/30/2020
Page 43

Reporting Period: September 2020 (FY 2021)
Start Date: 09/01/2020
End Date: 09/30/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 114.00
582.53
309.60
130.05
529.35
111.78
39,493.55
320.00
434.65
13,750.00
168.00
3,471.28
132.70
59.88
481.88
962.61
809.59
7,673.58
362.06
249.15
46.50
BLE
3,465.00

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
30918
BLE
123095 ACCOUNTS_PAYA 9/17/2020
Justin Whiteside
795339 RECONCILED
9/30/2020
30887
BLE
123096 ACCOUNTS_PAYA 9/17/2020
Makerbot
Industries, LLC
795342 RECONCILED
9/30/2020
30901
BLE
123097 ACCOUNTS_PAYA 9/17/2020
EdClub Inc
795369 RECONCILED
9/30/2020
30912
BLE
123098 ACCOUNTS_PAYA 9/17/2020
Background
InvestigationBurea
u
795553 RECONCILED
9/30/2020
30872
BLE
123099 ACCOUNTS_PAYA 9/17/2020
AIR Training
Solutions
795557 RECONCILED
9/30/2020
30875
BLE
123100 ACCOUNTS_PAYA 9/17/2020
Language Line
Services, Inc.
795558 RECONCILED
9/30/2020
30867
BLE
123101 ACCOUNTS_PAYA 9/17/2020
PNC Equipment
Finance LLC
795587 RECONCILED
9/30/2020
30876
BLE
123102 ACCOUNTS_PAYA 9/17/2020
Flourish
Integrated
TherapyLLC
795667 RECONCILED
9/30/2020
30871
BLE
123103 ACCOUNTS_PAYA 9/17/2020
Riverside Insights
795799 RECONCILED
9/30/2020
30884
BLE
123104 ACCOUNTS_PAYA 9/17/2020
The C.D.
Whitefiled
Company, LLC
991227 RECONCILED
9/30/2020
30890
BLE
123105 ACCOUNTS_PAYA 9/17/2020
Wesley Swert
991535 RECONCILED
9/30/2020
30930
BLE
123106 ACCOUNTS_PAYA 9/24/2020
Scholastic
Classroom
Magazines
177 OUTSTANDING
30944
BLE
123107 ACCOUNTS_PAYA 9/24/2020
Loeb Electric
Company
313 RECONCILED
9/30/2020
30982
BLE
123108 ACCOUNTS_PAYA 9/24/2020
Georgia Craig
721 RECONCILED
9/30/2020
30938
BLE
123109 ACCOUNTS_PAYA 9/24/2020
School Health
Corporation
737 RECONCILED
9/30/2020
30941
BLE
123110 ACCOUNTS_PAYA 9/24/2020
KE-WA-PA SALES
& SERVICE
1046 RECONCILED
9/30/2020
30948
BLE
123111 ACCOUNTS_PAYA 9/24/2020
Transportation
Accessories Co
1536 RECONCILED
9/30/2020
30932
BLE
123112 ACCOUNTS_PAYA 9/24/2020
Gordon Food
Service
2038 RECONCILED
9/30/2020
30943
BLE
123113 ACCOUNTS_PAYA 9/24/2020
NASCO
3036 RECONCILED
9/30/2020
30939
BLE
123114 ACCOUNTS_PAYA 9/24/2020
Stanton's Sheet
Music, Inc.
3058 RECONCILED
9/30/2020
30969
BLE
123115 ACCOUNTS_PAYA 9/24/2020
Flinn Scientific,
Inc.
3231 RECONCILED
9/30/2020
30946
123116 ACCOUNTS_PAYA 9/24/2020
BSN Sports, LLC
3254 RECONCILED
9/30/2020
Page 44

Reporting Period: September 2020 (FY 2021)
Start Date: 09/01/2020
End Date: 09/30/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 9.42
601.63
5,361.95
4,635.71
394.53
27,310.88
550.00
2,127.00
190.74
655.10
845.00
423.69
135.00
2,628.08
139.32
29.85
467.50
39.54
114.00
1,983.81
1,253.69
840.00
217.49
30958
123140 ACCOUNTS_PAYA 9/24/2020
State Security
792393 RECONCILED
9/30/2020
85.00

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
30988
BLE
123117 ACCOUNTS_PAYA 9/24/2020
Gopher Sports
Equipment
4154 RECONCILED
9/30/2020
30985
BLE
123118 ACCOUNTS_PAYA 9/24/2020
School Specialty,
Inc.
4290 RECONCILED
9/30/2020
30936
BLE
123119 ACCOUNTS_PAYA 9/24/2020
Sterling
Distribution
5831 RECONCILED
9/30/2020
30947
BLE
123120 ACCOUNTS_PAYA 9/24/2020
Cintas Corporation
LOC 003
6372 RECONCILED
9/30/2020
30970
BLE
123121 ACCOUNTS_PAYA 9/24/2020
Cardinal Bus Sales
&
6471 RECONCILED
9/30/2020
30959
BLE
123122 ACCOUNTS_PAYA 9/24/2020
Parallel
Technologies, Inc.
6475 RECONCILED
9/30/2020
30975
BLE
123123 ACCOUNTS_PAYA 9/24/2020
Pioneer
Manufacturing
Company
7017 RECONCILED
9/30/2020
30953
BLE
123124 ACCOUNTS_PAYA 9/24/2020
Professional
Binding Products
8551 RECONCILED
9/30/2020
30960
BLE
123125 ACCOUNTS_PAYA 9/24/2020
American Eagle
Co, Inc.
8566 RECONCILED
9/30/2020
30954
BLE
123126 ACCOUNTS_PAYA 9/24/2020
Office Depot
8898 RECONCILED
9/30/2020
30968
BLE
123127 ACCOUNTS_PAYA 9/24/2020
Pyrinex, Inc.
9111 RECONCILED
9/30/2020
30935
BLE
123128 ACCOUNTS_PAYA 9/24/2020
North Coast Pizza,
Inc.
75214 OUTSTANDING
30931
BLE
123129 ACCOUNTS_PAYA 9/24/2020
Rochester 100 Inc.
711046 RECONCILED
9/30/2020
30983
BLE
123130 ACCOUNTS_PAYA 9/24/2020
Renaissance
Learning, Inc.
722174 RECONCILED
9/30/2020
30933
BLE
123131 ACCOUNTS_PAYA 9/24/2020
Direct Energy
Business
723780 RECONCILED
9/30/2020
30981
BLE
123132 ACCOUNTS_PAYA 9/24/2020
School Pride Ltd.
725155 RECONCILED
9/30/2020
30962
BLE
123133 ACCOUNTS_PAYA 9/24/2020
Heinemann
725642 RECONCILED
9/30/2020
30977
BLE
123134 ACCOUNTS_PAYA 9/24/2020
Barbara Porter
732555 OUTSTANDING
30945
BLE
123135 ACCOUNTS_PAYA 9/24/2020
Stephen P.
Alexander
789714 OUTSTANDING
30934
BLE
123136 ACCOUNTS_PAYA 9/24/2020
Friends Offices
790326 RECONCILED
9/30/2020
30984
BLE
123137 ACCOUNTS_PAYA 9/24/2020
Easton Telecom
Services, LLC
790734 RECONCILED
9/30/2020
30951
BLE
123138 ACCOUNTS_PAYA 9/24/2020
Cengage Learning
791406 RECONCILED
9/30/2020
30972
BLE
123139 ACCOUNTS_PAYA 9/24/2020
Kim Castiglione
792244 RECONCILED
9/30/2020
Page 45

Reporting Period: September 2020 (FY 2021)
Start Date: 09/01/2020
End Date: 09/30/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 859.33
403.26
12.99
4,320.00
114.00
71.91
30.10
8.20
525.00
220.00
302.99
38,304.29
37,422.49
1,419.00
400.00
372.00
1,984.86
114.00
68.93
157.50
161.50
TherapyLLC
480.00

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
BLE
30961
BLE
123141 ACCOUNTS_PAYA 9/24/2020
Batteries Plus
792443 RECONCILED
9/30/2020
30952
BLE
123142 ACCOUNTS_PAYA 9/24/2020
Beem's BP
Distributing, Inc.
792640 RECONCILED
9/30/2020
30967
BLE
123143 ACCOUNTS_PAYA 9/24/2020
Ace Hardware
793002 RECONCILED
9/30/2020
30980
BLE
123144 ACCOUNTS_PAYA 9/24/2020
McGraw-Hill
Education, Inc.
793024 RECONCILED
9/30/2020
30976
BLE
123145 ACCOUNTS_PAYA 9/24/2020
Christopher A.
Meacham
793117 RECONCILED
9/30/2020
30978
BLE
123146 ACCOUNTS_PAYA 9/24/2020
Unifirst
Corporation
793465 RECONCILED
9/30/2020
30966
BLE
123147 ACCOUNTS_PAYA 9/24/2020
Interstate Billing
Service
793710 RECONCILED
9/30/2020
30973
BLE
123148 ACCOUNTS_PAYA 9/24/2020
Washington Auto
Parts
793738 RECONCILED
9/30/2020
30986
BLE
123149 ACCOUNTS_PAYA 9/24/2020
Extra Packaging,
Corp.
793799 RECONCILED
9/30/2020
30942
BLE
123150 ACCOUNTS_PAYA 9/24/2020
Central Dist.
Athletic Board
794266 OUTSTANDING
30957
BLE
123151 ACCOUNTS_PAYA 9/24/2020
Teaching Synergy
LLC
794554 OUTSTANDING
30949
BLE
123152 ACCOUNTS_PAYA 9/24/2020
Brown Supply Co.
794689 RECONCILED
9/30/2020
30956
BLE
123153 ACCOUNTS_PAYA 9/24/2020
De Lage Landen
Public Finance
794973 RECONCILED
9/30/2020
30974
BLE
123154 ACCOUNTS_PAYA 9/24/2020
Amplified IT LLC
795079 OUTSTANDING
30955
BLE
123155 ACCOUNTS_PAYA 9/24/2020
R & R Services
Plus LLC
795116 RECONCILED
9/30/2020
30937
BLE
123156 ACCOUNTS_PAYA 9/24/2020
Division 7 Roofing
795140 RECONCILED
9/30/2020
30940
BLE
123157 ACCOUNTS_PAYA 9/24/2020
Vasu
Communications,
Inc.
795326 RECONCILED
9/30/2020
30964
BLE
123158 ACCOUNTS_PAYA 9/24/2020
Justin Whiteside
795339 OUTSTANDING
30929
BLE
123159 ACCOUNTS_PAYA 9/24/2020
Arrow Industrial
Supply
795449 RECONCILED
9/30/2020
30987
BLE
123160 ACCOUNTS_PAYA 9/24/2020
David Snyder
795493 OUTSTANDING
30950
BLE
123161 ACCOUNTS_PAYA 9/24/2020
Senor Wooly LLC
795512 RECONCILED
9/30/2020
30963
BLE
123162 ACCOUNTS_PAYA 9/24/2020
Flourish
Integrated
795667 OUTSTANDING
Page 46

Reporting Period: September 2020 (FY 2021)
Start Date: 09/01/2020
End Date: 09/30/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 520.00
23.92
114.00
353.43
38.63
40,048.91
418.61
2,110.42
986.50
890.06
515.70
1,363.00
100.00
35.00
13.80
876.99
123.32
23.22
2,350.25
822.81
110.02
93.75
255.00
31001
123186 ACCOUNTS_PAYA 9/29/2020
Team Sports, Inc.
794792 RECONCILED
9/30/2020
350.00

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
30979
BLE
123163 ACCOUNTS_PAYA 9/24/2020
Comfort Systems
USA OH
795681 OUTSTANDING
30971
BLE
123164 ACCOUNTS_PAYA 9/24/2020
CRH OHIO LTD
795905 OUTSTANDING
30965
BLE
123165 ACCOUNTS_PAYA 9/24/2020
George S. Holden
II
991478 OUTSTANDING
30994
BLE
123166 ACCOUNTS_PAYA 9/29/2020
Scholastic
Classroom
Magazines
177 OUTSTANDING
31006
BLE
123167 ACCOUNTS_PAYA 9/29/2020
School Health
Corporation
737 RECONCILED
9/30/2020
30996
BLE
123168 ACCOUNTS_PAYA 9/29/2020
American
ElectricPower
2504 OUTSTANDING
30997
BLE
123169 ACCOUNTS_PAYA 9/29/2020
Flinn Scientific,
Inc.
3231 RECONCILED
9/30/2020
30999
BLE
123170 ACCOUNTS_PAYA 9/29/2020
ESC of Central
Ohio
5237 RECONCILED
9/30/2020
31009
BLE
123171 ACCOUNTS_PAYA 9/29/2020
BRICKER &
ECKLER LLP
5725 RECONCILED
9/30/2020
30993
BLE
123172 ACCOUNTS_PAYA 9/29/2020
Lakeshore
Learning Materials
5830 RECONCILED
9/30/2020
31015
BLE
123173 ACCOUNTS_PAYA 9/29/2020
FlagHouse
6498 OUTSTANDING
30991
BLE
123174 ACCOUNTS_PAYA 9/29/2020
Office Depot
8898 OUTSTANDING
31004
BLE
123175 ACCOUNTS_PAYA 9/29/2020
Ohio FFA
Association, Inc.
70312 OUTSTANDING
31003
BLE
123176 ACCOUNTS_PAYA 9/29/2020
OACAC
711030 OUTSTANDING
31002
BLE
123177 ACCOUNTS_PAYA 9/29/2020
Amy Read
711113 RECONCILED
9/30/2020
30998
BLE
123178 ACCOUNTS_PAYA 9/29/2020
Friends Offices
790326 RECONCILED
9/30/2020
31016
BLE
123179 ACCOUNTS_PAYA 9/29/2020
School Outfitters
LLC
790376 RECONCILED
9/30/2020
31000
BLE
123180 ACCOUNTS_PAYA 9/29/2020
Blick Art Materials
791262 RECONCILED
9/30/2020
31011
BLE
123181 ACCOUNTS_PAYA 9/29/2020
Treasurer State of
Ohio
791693 OUTSTANDING
30990
BLE
123182 ACCOUNTS_PAYA 9/29/2020
Great America
Leasing Corp
792107 OUTSTANDING
31017
BLE
123183 ACCOUNTS_PAYA 9/29/2020
Voss Bros. Sales &
Rental
792938 RECONCILED
9/30/2020
31005
BLE
123184 ACCOUNTS_PAYA 9/29/2020
Kendra Borror
793326 RECONCILED
9/30/2020
31010
BLE
123185 ACCOUNTS_PAYA 9/29/2020
Granville High
School
794548 OUTSTANDING
Page 47

Reporting Period: September 2020 (FY 2021)
Start Date: 09/01/2020
End Date: 09/30/2020
Big Walnut Local Schools
Disbursement Summary Report
114.00
114.00
17.90
68,132.00
114.00
3,999.00
408.16
274.40
1,187.05
4,519.59

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
BLE
30992
BLE
123187 ACCOUNTS_PAYA 9/29/2020
Triad Architects,
Ltd.
794805 RECONCILED
9/30/2020
$ 15,800.00
31014
BLE
123188 ACCOUNTS_PAYA 9/29/2020
Alison Castrilla
795141 RECONCILED
9/30/2020
31008
BLE
123189 ACCOUNTS_PAYA 9/29/2020
Justin Whiteside
795339 OUTSTANDING
31007
BLE
123190 ACCOUNTS_PAYA 9/29/2020
Makerbot
Industries, LLC
795342 OUTSTANDING
31012
BLE
123191 ACCOUNTS_PAYA 9/29/2020
The C.D.
Whitefiled
Company, LLC
991227 RECONCILED
9/30/2020
30995
BLE
123192 ACCOUNTS_PAYA 9/29/2020
George S. Holden
II
991478 OUTSTANDING
31013
BLE
123193 ACCOUNTS_PAYA 9/29/2020
CharacterStrong,
LLC
991534 OUTSTANDING
31020
BLE
123194 ACCOUNTS_PAYA 9/30/2020
Del-Co Water Co
Inc
1115 OUTSTANDING
31021
BLE
123195 ACCOUNTS_PAYA 9/30/2020
FlagHouse
6498 OUTSTANDING
31019
BLE
123196 ACCOUNTS_PAYA 9/30/2020
FlagHouse
6498 OUTSTANDING
31018
BLE
123197 ACCOUNTS_PAYA 9/30/2020
US Bank
Equipment
Finance
795685 OUTSTANDING
31023
BLE
123198 ACCOUNTS_PAYA 9/30/2020
Gilbane Building
Company
795555 OUTSTANDING
3,651,125.99
Grand Total
$ 7,632,070.45
Page 48

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

AND

INVESTMENT REPORT FOR ALL FUNDS

Page 49

BOE Approved
Appropriation
Prior FY
Encumbrance
FYTD
Expendable
FYTD
Expenditures
Current
Encumbrances
Unencumbered
Balance
Unencumbered
Percent
001 - GENERAL FUND
46,592,104
364,730
46,956,834
10,562,305
3,351,632
33,042,898
70%
002 - BOND RETIREMENT
10,493,015
-
10,493,015
574
10,381,505
110,936
1%
003 - PERMANENT IMPROVEMENT
1,633,156
481,784
2,114,939
700,331
450,685
963,923
46%
004 - BUILDING IMPROVEMENT
10,670,929
61,893,458
72,564,387
16,162,183
56,556,295
(154,092) #
0%
006 - FOOD SERVICE
1,468,526
1,378
1,469,904
238,811
308,017
923,075
63%
014 - ROTARY-INTERNAL SERVICES
35,660
19,547
55,207
16,660
-
38,547
70%
018 - PUBLIC SCHOOL SUPPORT
123,650
638
124,288
12,036
11,818
100,434
81%
019 - OTHER GRANT
3,255
-
3,255
-
2,020
1,235
38%
022 - DISTRICT AGENCY
205,749
3,074
208,823
72,775
21,935
114,114
55%
070 - CAPITAL PROJECTS
130,400
-
130,400
-
-
130,400
100%
200 - STUDENT MANAGED ACTIVITY
118,407
3,783
122,190
2,281
44,201
75,708
62%
300 - DISTRICT MANAGED STUDENT ACTIVITY
304,937
2,774
307,711
85,567
57,318
164,826
54%
401 - AUXILLIARY SERVICES
389,479
58,717
448,196
89,136
19,271
339,789
76%
451 - DATA COMMUNICATION FUND
12,600
-
12,600
-
-
12,600
100%
467 - STUDENT WELLNESS AND SUCCESS
285,208
-
285,208
23,056
1,898
260,254
91%
499 - MISCELLANEOUS STATE GRANT FUND
111,051
43,460
154,512
68,051
11,772
74,688
0%
507 - ESSER FUND
179,127
-
179,127
179,127
0%
510 - CORONA VIRUS RELIEF FUND
207,255
-
207,255
77,414
6,835
123,006
0%
516 - IDEA PART-B GRANT
954,918
6,723
961,641
165,231
30,600
765,810
80%
551 LIMITED ENGLISH PROFICIENCY
7,170
-
7,170
-
-
7,170
100%
572 - TITLE I
239,295
-
239,295
48,718
-
190,577
80%
587 - EARLY CHILDHOOD SPECIAL EDUCATION GRANT
25,625
6,092
31,716
8,412
-
23,304
73%
590 - TITLE II-A IMPROVING TEACHER QUALITY
84,069
80
84,149
9,676
1,055
73,419
87%
599 - MISCELLANEOUS FEDERAL GRANTS
25,234
-
25,234
-
550
24,684
98%
TOTAL ALL FUNDS
27,708,716
62,521,507
90,230,223
17,780,911
67,905,776
4,543,536
5%
# - The account has adequate current or anticipated resources and appropriation modifications will be made to account for this and other necessary appropriations.
Page 50

BIG WALNUT LOCAL SCHOOL DISTRICT INVESTMENT PORTFOLIO September 30, 2020

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

4) MB Financial Bank N.A.
5) BMW Bk North Amer Salt Lake 6) Connectone Bk Englewood
7) Wells Fargo Bank Natl Assn 8) Great North Bank
9) Sallie Mae Bank 10) Patriot Bank, NA
11) State Bk India New York 12) Citibank N.A.
13) Goldman Sachs Bk USA

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

$205,000.00 $205,000.00 $205,000.00 $210,000.00 $245,000.00 $245,000.00 $245,000.00 $245,000.00 $245,000.00 $245,000.00

11/27/2017 11/29/2017 11/29/2017 12/14/2018 8/31/2018 4/3/2019 8/24/2018 11/27/2019 11/4/2019 11/27/2019

2.00%	11/27/2020 2.05%	11/30/2020 2.00%	11/30/2020 3.10%	12/14/2020 2.80%           2/26/2021 2.50%              4/5/2021 2.80%           4/26/2021 1.85%	11/29/2021 1.89%           11/4/2022 1.80%	11/28/2022

58                $685.21 61            $2,130.03 61                $685.21 75            $1,640.87 149            $2,837.98 187            $6,175.34 208            $3,458.19 425            $6,854.64 765          $11,671.40 789          $11,115.60

Fifth Third Investment Total Subtotal	$2,295,000.00

RedTree Investment Group - Investments

14) Kent City School District 15) Toyota Motor Credit 16) Natixis NY
17) Royal Bank of Canada 18) Toyota Motor Credit 19) City of Brecksville
20) Federal Home Ln Mtg 21) Federal Home Ln Mtg 22) Federal Farm Credit Bank 23) Federal Home Ln Mtg 24) Federal Natl Mtg Assoc
25) Bethel Local School District

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

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

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

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

62            $1,250.00 156                $787.50 160                $712.50 163                $614.17 205                $286.61 246            $4,000.00 611            $1,400.00 623            $1,400.00 630            $1,040.00 989            $3,000.00 1023            $2,040.00 1127            $7,845.75

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

Cash Accounts

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

$13,039.58 $1,413,038.19 $1,000,000.00 $1,222,407.19 $2,033.38 $11,602,020.02

$15,252,538.36

$20,045,292.53

9/30/2020	0.03% 9/30/2020	0.01% 9/30/2020	0.01% 9/30/2020	0.01% 9/30/2020	0.04% 9/30/2020	0.20%

10/1/2020 10/1/2020 10/1/2020 10/1/2020 10/1/2020 10/1/2020

1	$0.01 1	$0.39 1	$0.27 1	$0.33 1	$0.00 1                  $63.57

ACTIVE FUNDS - General Operating Funds

1) First Commonwealth Bank 2) First Commonwealth Bank

Total Active Funds

Checking - General Checking - Payroll

$19.71 $921,860.19

$921,879.90

9/30/2020           0.00% 9/30/2020           0.00%

10/1/2020                    1                    $0.00 10/1/2020                    1                    $0.00

Total Active and Interim Funds - General Operating	$20,967,172.43	0.42%	90	$71,695.57

Page 51

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

Institution

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

Money Markets

1)
First American Treasury Obligations Fund
2) Star Ohio-Construction Fund

Money Markets Subtotal

Instrument Type

Commercial Paper

Money Market

Money Market

Cost Basis

$344,332.23

$1,834.12

$51,360.67

$53,194.79

Purchase 

Date

7/29/2020

9/30/2020

9/30/2020

Yield 	Maturity 

Rate	Date

0.26%	4/23/2021

0.04%	10/1/2020

0.20%	10/1/2020

Days to 

Maturity

205

1

1

Est. Earnings 

Remaining

$667.77

$0.00

$0.28

Total December 2017 - Note/Bond Proceeds	$397,527.02

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

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

$2,494,140.63 $1,987,500.00 $1,391,359.38 $1,491,635.40

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

1.65%	10/31/2020 1.65%         2/28/2021 1.66%         2/28/2021 0.56%         3/17/2021

31	$23,046.87 151	$23,750.00 151	$16,515.62 168              $8,364.60

Federal Government Obligations Subtotal	$7,364,635.41

Commercial Paper

5) MUFG Bank

6) Coco Cola Company 7) Coco Cola Company 8) Toyota Motor Credit 9) BNP Paribas
10) Natixis NY 11) BNP Paribas
12) Royal Bank of Canada (RBC)

Commercial Paper Subtotal

First American Treasury 12) Obligations Fund

Subtotal

Total July 2018 - Bond Proceeds

May 2019 - Bond Proceeds Federal Government Obligations
1) U.S. Treasury Note 2) U.S. Treasury Note 3) U.S. Treasury Note
4) Federal Farm Credit Bank 5) Federal Farm Credit Bank 6) U.S. Treasury Note
7) U.S. Treasury Note
8) Federal Farm Credit Bank 9) Federal Farm Credit Bank
10) Federal Home Ln Mtg 11) Federal Farm Credit Bank 12) Federal Farm Credit Bank 13) Federal Home Ln Mtg 14) Federal Farm Credit Bank 15) Federal Home Ln Mtg

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

Money Market

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

$986,600.00 $494,123.33 $1,975,550.00 $987,775.00 $997,840.00 $1,416,166.00 $499,100.00 $519,190.10

$7,876,344.43

$3,425.39

$3,425.39

$15,244,405.23

$4,234,726.56 $2,190,884.38 $4,001,821.47 $1,896,349.91 $999,710.00 $1,134,802.34 $5,408,812.50 $774,728.75 $1,499,425.50 $3,000,000.00 $618,822.00 $1,377,585.00 $2,000,000.00 $2,499,165.00 $900,000.00

1/15/2020 1/29/2020 2/13/2020 2/14/2020 7/15/2020 7/9/2020 8/20/2020 9/28/2020

9/30/2020

12/3/2019 1/28/2020 10/24/2019 6/2/2020 4/28/2020 11/26/2019 12/10/2019 6/29/2020 5/6/2020 5/14/2020 5/18/2020 5/21/2020 6/15/2020 6/25/2020 7/20/2020

1.82%	10/9/2020 1.66%       10/13/2020 1.65%	11/9/2020 1.65%       11/10/2020 0.32%	3/15/2021 0.36%           4/5/2021 0.24%	5/17/2021 0.21%	6/22/2021

0.04%	10/1/2020

1.69%	1/31/2021 1.56%	1/31/2021 1.65%	2/28/2021 0.19%           6/1/2021 0.27%	7/27/2021 1.66%	7/31/2021 1.68%	8/31/2021 0.25%       12/23/2021 0.27%           5/6/2022 0.35%	5/13/2022 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

9            $13,400.00 13              $5,876.67 40            $24,450.00 41            $12,225.00 166              $2,160.00 187              $3,834.00 229                 $900.00 265                 $809.90

1	$0.00

123	$44,492.19 123	$19,206.25 151	$50,847.28 244              $3,650.09 300              $2,790.00 304	$23,078.92 335         $112,612.50 449              $2,945.00 583              $8,074.50 590	$21,000.00 595              $3,162.00 595              $6,831.00 623	$14,000.00 630	$13,835.00 750              $7,105.00

Federal Government Obligations Subtotal	$32,536,833.41

Page 52

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

Institution	Instrument Type

May 2019 - Bond Proceeds (Continued) Municipal Bonds

Purchase 	Yield 
Cost Basis	Date	Rate

Maturity 
Date

Days to 
Maturity

Est. Earnings 
Remaining

16) City of Strongsville

17) City of Youngstown, OH 18) City of Youngstown, OH 19) City of Worthington, OH

Municipal Bonds Subtotal

Certificates of Deposit

19) Merchants Bank, IN 20) First County Bank, CT 21) Opus Bank, CA
22) Cadence Bank NA, AL 23) CrsCom Bank, SC
24) Towne Bank, VA

25) Horatio State Bank, AR 26) OceanFirst Bank, NJ 27) Wex Bank, UT
28) 1st Financial Bank USA, SD 29) Bank of Hope, CA
30) Beal Bank, NV

31) Brookline Bank, MA

32) Nicolet National Bank, WI 33) Bank of Rhode Island, RI 34) AvidBank, CA

Certificate of Deposit Subtotal

Commercial Paper 35) JP Morgan 36) MUFG Bank
37) Toyota Motor Credit 38) MUFG Bank
39) Toyota Motor Credit 40) Natixis NY
41) BNP Paribas 42) Natixis NY 43) BNP Paribas

Commercial Paper Subtotal

Banker's Acceptance 44) US Bank
45) US Bank

Certificate of Deposit Subtotal

46)
First American Treasury Obligations Fund

Subtotal

Total May 2019 - Bond Proceeds

Municipal Bond Municipal Bond Municipal Bond Municipal Bond

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

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

Banker's Acceptance Banker's Acceptance

Money Market

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

$2,599,930.55

$248,000.00 $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

$3,967,765.25

$1,973,398.88 $789,280.00 $798,577.78 $3,258,820.59 $987,775.00 $1,246,437.50 $997,840.00 $798,320.00 $499,100.00

$11,349,549.75

$241,289.69 $373,086.57

$614,376.26

$219,404.77

$219,404.77

$51,287,859.99

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

4/17/2020 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

1/10/2020 1/15/2020 5/22/2020 2/11/2020 2/14/2020 6/12/2020 7/15/2020 8/7/2020 8/20/2020

5/12/2020 5/12/2020

9/30/2020

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

1.00%	10/16/2020 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

1.80%	10/5/2020 1.82%	10/9/2020 0.40%       10/29/2020 1.69%	11/6/2020 1.65%       11/10/2020 0.38%           3/9/2021 0.32%	3/15/2021 0.28%           5/4/2021 0.24%	5/17/2021

0.34%         10/9/2020 0.35%       10/13/2020

0.04%	10/1/2020

253	$6,928.50 281	$3,030.00 295	$2,165.00 352                  $777.21

16	$1,236.60 107	$2,047.05 111	$2,155.67 197	$2,717.00 197	$2,717.00 197	$2,717.00 201	$1,525.16 202	$2,832.72 215	$6,174.60 223                  $581.04 229	$1,743.00 233                  $332.00 281	$1,162.00 292	$1,695.31 313	$1,199.35 404	$1,186.90

5            $26,601.12 9            $10,720.00 29              $1,422.22 37            $41,179.41 41            $12,225.00
160	$3,562.50 166	$2,160.00 216	$1,680.00 229                  $900.00

9                  $342.31 13                  $559.43

1	$0.24

Grand Total Construction Proceeds	$66,929,792.24	1.04%	230	$603,005.07

Page 53

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

Fund

General Fund (001)

Building Project Fund (004-9017)

Food Service Fund (006)

Sunbury Meadows CDA (022-9200)

Auxillary Services Fund (401)

Total All Funds

Month to Date

$12,301.30

$138,628.15

($22.36) @

$0.57

($64.88) @

$150,842.78

Year to Date

$37,009.46

$274,120.93

$16.81

$19.15

$156.43

$311,322.78

@ - Corrections for prior month posting in another fund

Page 54

Thank you for your review of the September 2019 Big Walnut Local School District Financial Report.

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