Big Walnut Local School District

Monthly Financial Report

for the month ended August 31, 2020

Prepared By: Jeremy J. Buskirk Treasurer

Table of Contents

Description	Page

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

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

Variance Analysis

Comparison of Monthly Ending Cash Balances	4 & 5

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

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

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

Comparison of Monthly and Total Income Tax	12 & 13

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

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

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

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

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

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

Comparison of Monthly and Total Purchased Services	26 & 27

Comparison of Monthly and Total Supplies and Materials	28 & 29

Comparison of Monthly and Total Capital Outlay	30 & 31

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

All Funds Reports

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

Summary Check Register (Disbursement Report)	36 - 45

Comparison of Fiscal Year 2021 YTD Appropriations with Fiscal YTD Actual	47 Expenditures – All Funds (excluding General Fund)

Investments - All Funds	49 - 52

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%

Supplies and Materials 2.68%

Capital Outlay 0.02%

Other Exp. Objects 1.24%

Purchased Services 13.34%

Supplies and 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.

$8,082,167 157,410 2,027,775 1,101,312 2,426
0 204,655
11,575,745

$0 1,062 1,062

$11,576,807

$3,913,110 1,945,002 837,152 303,494
0 112,331
7,111,089

$0 0 0 $0

$7,111,089

$4,465,718

$11,167,332

$15,633,050

$3,903,221

$11,729,829

FY 21 ACTUAL

$7,759,429 28,334 2,027,775 1,104,414 1,213 12,720 78,924 11,012,809

$0 7,526 7,526

$11,020,336

$3,882,435 1,876,896 805,831 305,403
0 65,096
6,935,660

$0 0 0 $0

$6,935,660

$4,084,675

$11,167,332

$15,252,007

$3,739,393

$11,512,615

VARIANCE

($322,738) (129,076)
0 3,102
(1,213) 12,720
(125,731) (562,936)

$0 6,464 6,464

($556,471)

($30,675) (68,106) (31,321)
1,909 0
(47,235) (175,429)

$0 0 0 $0

($175,429)

($381,043)

$0

($381,043)

$163,828

($217,214)

PERCENTAGE

-4.0% -82.0% 0.0% 0.3%
-50.0% 0.0%
-61.4% -4.9%

0.0% 608.7% 608.7%

-4.8%

-0.8% -3.5% -3.7% 0.6% 0.0%
-42.1% -2.5%

0.0% 0.0% 0.0% 0.0%

-2.5%

-8.5%

0.0%

-2.4%

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

August 31, 2020

Actual Cash Balance

Estimated Cash Balance

$15,252,007

$15,633,050

Variance From Estimate	UNDER

Percent Variance From Estimate	UNDER

($381,043)

-2.44%

Previous Year Cash Balance	$18,111,387

COMMENTS: We are slightly under annual estimates for the ending cash balance as we close the month of August. This fiscal year will be filled with many abnormalities both in academics and finances. We are under estimates for both revenues and expenditures for the month, but we still believe the primary reason for being under is due to timing in major revenue areas. Historically, we would have received our final property tax settlement in August. With Delaware County pushing the payment date back a month, it is anticipated that final settlement will also be later. This is the is the primary reason for the monthly shortfall. We will closely monitor revenues and expenditures to ensure that adequate liquidity is available. 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

August 31, 2020

MONTH	YEAR-TO-DATE

Actual Receipts

Estimated Receipts

$4,307,535

$4,491,025

$11,020,336

$11,576,807

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($183,490)	UNDER

-4.09%	UNDER

($556,471)

-4.81%

Actual Prior Year	$962,767	$14,988,279

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$43,407,231

25.39%

Percent Of Budget Year Completed	2 Months	16.67%

COMMENTS: We are slightly under estimates for revenue in August. The primary reason for this shortfall from estimates is due to delays in receiving general property tax and personal property tax payments. With Delaware County pushing the payment date for taxes back a month, it has caused cash flow fluctuations from historical trends. We will continue to closely monitor revenue collections and timing of payments. However 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)

August 31, 2020

MONTH	YEAR-TO-DATE

Actual Real Estate Tax Receipts

Estimated Real Estate Tax Receipts

$3,653,920

$3,623,192

$7,759,429

$8,082,167

Variance From Estimate	OVER

Variance From Estimate	OVER

$30,728	UNDER

0.85%	UNDER

($322,738)

-3.99%

Actual Prior Year	$1,428,281	$9,029,040

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$20,751,124

37.39%

Percent Of Budget Year Completed	2 months	16.67%

COMMENTS: We are under year-to-date estimates for property taxes in August. As noted, we anticipate this is primary due to delays in receiving general property tax payments. With Delaware County pushing the payment date for taxes back a month, it has caused cash flow fluctuations from historical trends. The graph on the previous page exemplifies the cash-flow fluctuations for the last two months in that it was significantly under in July and over in August. 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)

August 31, 2020

MONTH	YEAR-TO-DATE

Actual PUPP Tax Receipts

Estimated PUPP Tax Receipts

$18,562

$132,480

$28,334

$157,410

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($113,918)	UNDER

-85.99%	UNDER

($129,076)

-82.00%

Actual Prior Year	$2,068,086	$2,236,812

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$4,445,760

0.64%

Percent Of Budget Year Completed	2 months	16.67%

COMMENTS: We are under estimates for personal property taxes in August. With Delaware County pushing the payment date for taxes back a month, it has caused cash flow fluctuations from historical trends. The majority of our personal property taxes are received with the final settlement of county taxes, which is anticipated to occur in September. 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

August 31, 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	2 months	16.67%

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)

August 31, 2020

MONTH	YEAR-TO-DATE

Actual State Receipts

Estimated State Receipts

$587,549

$584,447

$1,105,627

$1,103,738

Variance From Estimate	OVER

Variance From Estimate	OVER

$3,102	OVER	$1,889

0.53%	OVER	0.17%

Actual Prior Year	$666,222	$1,221,731

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$5,889,839

18.77%

Percent Of Budget Year Completed	2 months	16.67%

COMMENTS: We are on target with annual estimates, but the impact of the state cuts received in May 2020 can be seen in the differences noted between current year receipts and prior year receipts for the same time period.

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

August 31, 2020

MONTH	YEAR-TO-DATE

Actual Tax Allocation Receipts

Estimated Tax Allocation Receipts

$12,720

$0

$12,720

$0

Variance From Estimate	OVER

Variance From Estimate	OVER

$12,720	OVER

0.00%	OVER

$12,720

0.00%

Actual Prior Year	$0	$0

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$2,813,290

0.45%

Percent Of Budget Year Completed	2 months	16.67%

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

August 31, 2020

MONTH	YEAR-TO-DATE

Actual Other Receipts

Estimated Other Receipts

$34,784

$150,906

$86,450

$205,717

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($116,122)	UNDER

-76.95%	UNDER

($119,267)

-57.98%

Actual Prior Year	$246,391	$342,532

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$1,547,435

5.59%

Percent Of Budget Year Completed	2 months	16.67%

COMMENTS:	We are significantly under estimates at this point in the year. One big reason is due to the delay in receiving our final settlement of property taxes as has been discussed in previous sections. We receive in lieu of taxes payments for t he Sunbury Mills commercial retail area that is received with final settlement and posted to other revenues. We anticipate that this accounts for about 75% of the monthly and annual variance. In addition, the uncertainty of the start of school caused our posting and collection of tuition and fees to be to be backed up a little from previous years. We believe that as the year continues we will fall in line 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

August 31, 2020

MONTH	YEAR-TO-DATE

Actual Expenditures

Estimated Expenditures

$3,568,672

$3,661,671

$6,935,660

$7,111,089

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($92,999)	UNDER

-2.54%	UNDER

($175,429)

-2.47%

Actual Prior Year	$3,686,884	$7,317,422

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$46,592,104

14.89%

Percent Of Budget Year Completed	2 months	16.67%

COMMENTS: We were on target 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 to be under by a sizeable amount. Another reason we are under is due to timing of when expenditures are due in both purchase services and other objects lines. Future months are anticipated to be in line with projected amounts.

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)

August 31, 2020

MONTH	YEAR-TO-DATE

Actual Wage Expenditures

Estimated Wage Expenditures

$1,955,416

$1,981,163

$3,882,435

$3,913,110

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($25,747)	UNDER

-1.30%	UNDER

($30,675)

-0.78%

Actual Prior Year	$1,925,003	$3,802,185

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$25,647,908

15.14%

Percent Of Budget Year Completed	2 months	16.67%

COMMENTS: We are on target with annual estimates.

Page 23

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

COMPARISON OF TOTAL MONTHLY EMPLOYEES' RETIREMENT/INSURANCE BENEFITS

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

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

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 24

COMPARISON OF EMPLOYEES' RETIREMENT/INSURANCE BENEFITS

August 31, 2020

MONTH	YEAR-TO-DATE

Actual Fringe Benefit Expenditures

Estimated Fringe Benefit Expenditures

$978,376

$989,282

$1,876,896

$1,945,002

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($10,906)	UNDER

-1.10%	UNDER

($68,106)

-3.50%

Actual Prior Year	$977,657	$1,948,778

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$12,978,173

14.46%

Percent Of Budget Year Completed	2 months	16.67%

COMMENTS: We are under estimates as of the end of August 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

August 31, 2020

MONTH	YEAR-TO-DATE

Actual Service Expenditures

Estimated Service Expenditures

$416,056

$431,569

$805,831

$837,152

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($15,513)	UNDER

-3.59%	UNDER

($31,321)

-3.74%

Actual Prior Year	$454,944	$888,295

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$6,031,268

13.36%

Percent Of Budget Year Completed	2 months	16.67%

COMMENTS: We are under estimates as of the end of August. 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

August 31, 2020

MONTH	YEAR-TO-DATE

Actual Material Expenditures

Estimated Material Expenditures

$214,769

$207,788

$305,403

$303,494

Variance From Estimate	OVER

Variance From Estimate	OVER

$6,981	OVER	$1,909

3.36%	OVER	0.63%

Actual Prior Year	$166,128	$459,195

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$1,248,730

24.46%

Percent Of Budget Year Completed	2 months	16.67%

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

August 31, 2020

MONTH	YEAR-TO-DATE

Actual Equipment Expenditures	$0	$0

Estimated Equipment Expenditures	$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 Spent

$10,000

0.00%

Percent Of Budget Year Completed	2 months	16.67%

COMMENTS: We are on target with annual estimates.

Page 31

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

$180,000

$160,000

$140,000

$120,000

$100,000

$80,000

$60,000

$40,000

$20,000

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

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

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 32

COMPARISON OF OTHER EXPENDITURE OBJECTS & OTHER FINANCING USES

August 31, 2020

MONTH	YEAR-TO-DATE

Actual Other Expenditures

Estimated Other Expenditures

$4,055

$51,869

$65,096

$112,331

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($47,814)	UNDER

-92.18%	UNDER

($47,235)

-42.05%

Actual Prior Year	$163,152	$218,969

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$676,025

9.63%

Percent Of Budget Year Completed	2 months	16.67%

COMMENTS: We are under annual estimates as of the end of August. We pay for county auditor and treasurer fees with final settlement of property taxes, which we anticipate to occur in September. Also, the current school year tuition and school fees were posted to student accounts for payment in late August, which will cause an increase in processing fees. With these fees coming, we believe that there will be an increase in other expenditure objects and financing use, which will bring actual costs more in line with estimates in the coming months.

Page 33

RECEIPTS, EXPENDITURES, AND FUND BALANCES REPORT

AND

MONTHLY SUMMARY CHECK REGISTER

Page 34

AUGUST 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
$ 4,307,535.17
$ 11,020,335.89
$ 3,568,671.61
$ 6,935,660.45
$ 15,688,060.36
$ 3,739,392.51
BOND RETIREMENT
7,513,012.92
1,113,490.54
2,592,957.54
0.00
0.00
10,105,970.46
10,381,505.01
PERMANENT IMPROVEMENT
1,072,676.04
162,659.00
510,244.00
297,332.82
453,718.32
1,129,201.72
665,293.67
BUILDING
74,686,630.34
63,900.05
135,492.78
4,576,144.72
12,505,988.60
62,316,134.52
59,760,520.73
FOOD SERVICE
47,510.19
4,326.22
3,882.58
72,652.23
154,182.45
(102,789.68)
315,995.75
ADULT EDUCATION
4,019.80
0.00
0.00
0.00
0.00
4,019.80
0.00
ROTARY-INTERNAL SERVICES
25,763.53
80.00
(994.00)
0.00
16,660.00
8,109.53
2,887.00
PUBLIC SCHOOL SUPPORT
99,215.17
6,257.00
6,182.00
100.00
5,795.00
99,602.17
16,612.57
OTHER GRANT
7,655.22
(98.97)
(98.97)
0.00
0.00
7,556.25
2,019.79
DISTRICT AGENCY
121,083.35
136.66
147.08
1,208.00
71,739.50
49,490.93
15,472.00
SPECIAL EDUCATION FUND
892.58
0.00
0.00
0.00
0.00
892.58
0.00
CAPITAL PROJECTS
130,408.51
0.00
0.00
0.00
0.00
130,408.51
0.00
STUDENT MANAGED ACTIVITY
133,197.05
4,530.00
5,590.52
544.71
549.71
138,237.86
48,547.58
DISTRICT MANAGED ACTIVITY
40,094.66
44,986.55
44,906.55
57,337.67
68,498.12
16,503.09
66,655.36
AUXILIARY SERVICES
169,063.26
67,045.98
67,185.35
9,392.76
68,878.68
167,369.93
35,030.45
Student Wellness and Success Fund
79,718.87
0.00
0.00
7,651.30
15,302.60
64,416.27
2,000.00
MISCELLANEOUS STATE GRANT FUND
19,658.05
39,350.00
39,350.00
44,471.44
44,471.44
14,536.61
1,592.16
CORONA VIRUS RELIEF FUND
0.00
0.00
0.00
53,300.41
53,300.41
(53,300.41)
32,391.84
IDEA PART B GRANTS
(54,474.26)
128,874.75
128,874.75
51,630.35
103,048.73
(28,648.24)
36,954.88
TITLE I DISADVANTAGED CHILDREN
(20,098.49)
36,337.78
36,337.78
16,239.29
32,478.58
(16,239.29)
0.00
IDEA PRESCHOOL-HANDICAPPED
0.00
0.00
0.00
2,425.08
2,425.08
(2,425.08)
3,631.49
IMPROVING TEACHER QUALITY
(87.90)
7,010.91
7,010.91
4,480.55
11,403.56
(4,480.55)
1,099.75
MISCELLANEOUS FED. GRANT FUND
(1,319.47)
1,319.47
1,319.47
0.00
0.00
0.00
550.00
$ 95,678,004.34
$ 5,987,741.11
$ 14,598,724.23
$ 8,763,582.94
$ 20,544,101.23
$ 89,732,627.34
$ 75,128,152.54
Grand Total
001
$ 11,948,667.85
002
(275,534.55)
003
463,908.05
004
2,555,613.79
006
(418,785.43)
012
4,019.80
014
5,222.53
018
82,989.60
019
5,536.46
022
34,018.93
028
892.58
070
130,408.51
200
89,690.28
300
(50,152.27)
401
132,339.48
467
62,416.27
499
12,944.45
510
(85,692.25)
516
(65,603.12)
572
(16,239.29)
587
(6,056.57)
590
(5,580.30)
599
(550.00)
$ 14,604,474.80
Page 35

Reporting Period: August 2020 (FY 2021)
Start Date: 08/01/2020
End Date: 08/31/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 3,060.00
25,304.54
4,415.59
42,575.52
4,027.06
11,200.00
35,205.65
34,224.89
30,534.02
12,617.16
51,000.35
1,579.50
6,705.37
3,157.65
180.00
200.00
180.00
180.00
180.00
30491
122693 REFUND
8/11/2020
ANN GRAVER
991243 RECONCILED
8/31/2020
180.00

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
30512
BLE
0 ACCOUNTS_PAYA 8/12/2020
ArbiterPay Trust
Account
900035 RECONCILED
8/31/2020
30570
0 PAYROLL
8/14/2020
Big Walnut Local
Schools
RECONCILED
8/31/2020
30571
0 PAYROLL
8/14/2020
Big Walnut Local
Schools
RECONCILED
8/31/2020
991,472.98
30587
BLE
0 ACCOUNTS_PAYA 8/20/2020
Cardinal Bus Sales
&
6471 VOID
8/20/2020
188,084.80
30602
BLE
0 ACCOUNTS_PAYA 8/20/2020
Thyssenkrupp
Elevator Corp.
1266 VOID
8/20/2020
30626
BLE
0 ACCOUNTS_PAYA 8/20/2020
ESC of Central
Ohio
5237 VOID
8/21/2020
30630
BLE
0 ACCOUNTS_PAYA 8/20/2020
Thyssenkrupp
Elevator Corp.
1266 VOID
8/20/2020
30635
BLE
0 ACCOUNTS_PAYA 8/24/2020
ArbiterPay Trust
Account
900035 RECONCILED
8/31/2020
30636
BLE
0 ACCOUNTS_PAYA 8/24/2020
SCHOOL
EMPLOYEES
920000 RECONCILED
8/31/2020
30637
BLE
0 ACCOUNTS_PAYA 8/24/2020
Payroll Account
900500 RECONCILED
8/31/2020
30638
BLE
0 ACCOUNTS_PAYA 8/24/2020
STATE TEACHERS
910000 RECONCILED
8/31/2020
108,115.77
30720
0 PAYROLL
8/28/2020
Big Walnut Local
Schools
RECONCILED
8/31/2020
1,030,354.33
30724
BLE
0 ACCOUNTS_PAYA 8/28/2020
Payroll Account
900500 RECONCILED
8/31/2020
30725
BLE
0 ACCOUNTS_PAYA 8/28/2020
United Health
Care Insurance
900600 RECONCILED
8/31/2020
613,720.24
30726
BLE
0 ACCOUNTS_PAYA 8/28/2020
Delta Dental Plan
of Ohio, Inc
900800 RECONCILED
8/31/2020
30727
BLE
0 ACCOUNTS_PAYA 8/28/2020
SCHOOL
EMPLOYEES
920000 RECONCILED
8/31/2020
30728
BLE
0 ACCOUNTS_PAYA 8/28/2020
Dearborn Life
Insurance Co
900025 VOID
8/28/2020
30729
BLE
0 ACCOUNTS_PAYA 8/28/2020
STATE TEACHERS
910000 RECONCILED
8/31/2020
117,708.23
30730
BLE
0 ACCOUNTS_PAYA 8/28/2020
PNC Bank - Visa
900001 RECONCILED
8/31/2020
30731
BLE
0 ACCOUNTS_PAYA 8/28/2020
Dearborn Life
Insurance Co
900025 RECONCILED
8/31/2020
30489
122688 REFUND
8/11/2020
Monica Ashbrook
991488 OUTSTANDING
30487
122689 REFUND
8/11/2020
Jessica
Augsburger
991486 RECONCILED
8/31/2020
30492
122690 REFUND
8/11/2020
Angie Barhorst
991490 RECONCILED
8/31/2020
30494
122691 REFUND
8/11/2020
AMY CLEVENGER
991358 RECONCILED
8/31/2020
30490
122692 REFUND
8/11/2020
Renee Foraker
991489 RECONCILED
8/31/2020
Page 36

Reporting Period: August 2020 (FY 2021)
Start Date: 08/01/2020
End Date: 08/31/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 16.03
28.95
13.75
180.00
60.00
380.00
180.00
200.00
180.00
180.00
652.18
2,398.88
2,425.00
4,490.48
80.92
25,610.25
224.43
3,646.50
10,000.00
6,693.00
7,707.60
387.00
870.52
296.34
2,337.59
302.00
325.00
30530
BLE
122721 ACCOUNTS_PAYA 8/12/2020
Professional
Binding Products
8551 RECONCILED
8/31/2020
1,168.00

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
30501
122694 REFUND
8/11/2020
Katherine Haney
991498 OUTSTANDING
30500
122695 REFUND
8/11/2020
Amy Kendrick
991497 RECONCILED
8/31/2020
30499
122696 REFUND
8/11/2020
Bobbie Kneisley
991494 RECONCILED
8/31/2020
30496
122697 REFUND
8/11/2020
Lisa Nudelman
991493 RECONCILED
8/31/2020
30498
122698 REFUND
8/11/2020
Ariel Remington
991495 RECONCILED
8/31/2020
30486
122699 REFUND
8/11/2020
Rachel Scheetz
991485 RECONCILED
8/31/2020
30488
122700 REFUND
8/11/2020
Sarah Sheppard
991487 RECONCILED
8/31/2020
30497
122701 REFUND
8/11/2020
Lori Wells
991496 OUTSTANDING
30495
122702 REFUND
8/11/2020
Ashley Willeke
991492 RECONCILED
8/31/2020
30493
122703 REFUND
8/11/2020
Ashley Zipfel
991491 RECONCILED
8/31/2020
30553
BLE
122704 ACCOUNTS_PAYA 8/12/2020
Rumpke
1008 RECONCILED
8/31/2020
30522
BLE
122705 ACCOUNTS_PAYA 8/12/2020
KE-WA-PA SALES
& SERVICE
1046 RECONCILED
8/31/2020
30546
BLE
122706 ACCOUNTS_PAYA 8/12/2020
Multi Ventures
Limited
1064 OUTSTANDING
30527
BLE
122707 ACCOUNTS_PAYA 8/12/2020
Del-Co Water Co
Inc
1115 RECONCILED
8/31/2020
30539
BLE
122708 ACCOUNTS_PAYA 8/12/2020
TruckPro, LLC
1557 RECONCILED
8/31/2020
30505
BLE
122709 ACCOUNTS_PAYA 8/12/2020
American
ElectricPower
2504 RECONCILED
8/31/2020
30523
BLE
122710 ACCOUNTS_PAYA 8/12/2020
NASCO
3036 RECONCILED
8/31/2020
30537
BLE
122711 ACCOUNTS_PAYA 8/12/2020
Tristar
Transportation Co
3137 RECONCILED
8/31/2020
30540
BLE
122712 ACCOUNTS_PAYA 8/12/2020
Delaware Post
Office
5529 RECONCILED
8/31/2020
30551
BLE
122713 ACCOUNTS_PAYA 8/12/2020
META Solutions
5534 RECONCILED
8/31/2020
30506
BLE
122714 ACCOUNTS_PAYA 8/12/2020
Sterling
Distribution
5831 RECONCILED
8/31/2020
30526
BLE
122715 ACCOUNTS_PAYA 8/12/2020
T-Mobile USA Inc
6330 OUTSTANDING
30552
BLE
122716 ACCOUNTS_PAYA 8/12/2020
Verizon Wireless
6335 OUTSTANDING
30562
BLE
122717 ACCOUNTS_PAYA 8/12/2020
LISA HUSTON
6378 RECONCILED
8/31/2020
30542
BLE
122718 ACCOUNTS_PAYA 8/12/2020
Cardinal Bus Sales
&
6471 RECONCILED
8/31/2020
30508
BLE
122719 ACCOUNTS_PAYA 8/12/2020
Delaware General
Health Dist.
6774 RECONCILED
8/31/2020
30541
BLE
122720 ACCOUNTS_PAYA 8/12/2020
MT. VERNON
HIGH SCHOOL
7834 RECONCILED
8/31/2020
Page 37

Reporting Period: August 2020 (FY 2021)
Start Date: 08/01/2020
End Date: 08/31/2020
Big Walnut Local Schools
Disbursement Summary Report
15,226.85
589.07
40,564.90
3,900.00
225.00
5,437.80
140.41
598.75
695.00
425.00
500.00
1,127.00
1,470.23
1,849.76
786.47
895.00
344.84
2,089.22
71.91
861.06
645.45
6,500.00
30531
BLE
122745 ACCOUNTS_PAYA 8/12/2020
Linda Klamfoth
794447 RECONCILED
8/31/2020
519.35

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
30502
BLE
122722 ACCOUNTS_PAYA 8/12/2020
Pyrinex, Inc.
9111 RECONCILED
8/31/2020
$ 63,891.84
30515
BLE
122723 ACCOUNTS_PAYA 8/12/2020
Riddell All
American Sports
70722 RECONCILED
8/31/2020
30509
BLE
122724 ACCOUNTS_PAYA 8/12/2020
Toledo Physical
Education
711889 RECONCILED
8/31/2020
30513
BLE
122725 ACCOUNTS_PAYA 8/12/2020
Renaissance
Learning, Inc.
722174 RECONCILED
8/31/2020
30503
BLE
122726 ACCOUNTS_PAYA 8/12/2020
Buckeye Bleacher
Repair, Inc
789620 RECONCILED
8/31/2020
30520
BLE
122727 ACCOUNTS_PAYA 8/12/2020
PICKERINGTON
CENTRAL H.S.
790247 RECONCILED
8/31/2020
30519
BLE
122728 ACCOUNTS_PAYA 8/12/2020
Rose Pest
Solutions
791110 RECONCILED
8/31/2020
30532
BLE
122729 ACCOUNTS_PAYA 8/12/2020
Blick Art Materials
791262 RECONCILED
8/31/2020
30549
BLE
122730 ACCOUNTS_PAYA 8/12/2020
Treasurer State of
Ohio
791693 RECONCILED
8/31/2020
30504
BLE
122731 ACCOUNTS_PAYA 8/12/2020
Britenstine
Environmental
792286 RECONCILED
8/31/2020
30521
BLE
122732 ACCOUNTS_PAYA 8/12/2020
State Security
792393 RECONCILED
8/31/2020
30547
BLE
122733 ACCOUNTS_PAYA 8/12/2020
Batteries Plus
792443 RECONCILED
8/31/2020
30560
BLE
122734 ACCOUNTS_PAYA 8/12/2020
Consolidated
Electric Coop
792556 RECONCILED
8/31/2020
30525
BLE
122735 ACCOUNTS_PAYA 8/12/2020
Beem's BP
Distributing, Inc.
792640 RECONCILED
8/31/2020
30528
BLE
122736 ACCOUNTS_PAYA 8/12/2020
LS IT Consulting
Ltd.
792733 RECONCILED
8/31/2020
30516
BLE
122737 ACCOUNTS_PAYA 8/12/2020
Voss Bros. Sales &
Rental
792938 RECONCILED
8/31/2020
30554
BLE
122738 ACCOUNTS_PAYA 8/12/2020
EMS Linq, Inc
793112 RECONCILED
8/31/2020
30556
BLE
122739 ACCOUNTS_PAYA 8/12/2020
C.E.S.
793193 RECONCILED
8/31/2020
30533
BLE
122740 ACCOUNTS_PAYA 8/12/2020
Houghton Mifflin
Harcourt
793435 RECONCILED
8/31/2020
30557
BLE
122741 ACCOUNTS_PAYA 8/12/2020
Unifirst
Corporation
793465 RECONCILED
8/31/2020
30518
BLE
122742 ACCOUNTS_PAYA 8/12/2020
Interstate Billing
Service
793710 RECONCILED
8/31/2020
30517
BLE
122743 ACCOUNTS_PAYA 8/12/2020
Washington Auto
Parts
793738 RECONCILED
8/31/2020
30538
BLE
122744 ACCOUNTS_PAYA 8/12/2020
edmentum, Inc.
793818 RECONCILED
8/31/2020
Page 38

Reporting Period: August 2020 (FY 2021)
Start Date: 08/01/2020
End Date: 08/31/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 255.00
122.99
1,919.50
540.00
2,000.00
1,172.89
610.00
23,296.00
100.00
21.91
210.00
565.00
1,000.00
57,160.87
2,252.90
290.85
399.00
114.00
971.15
2,257.20
231.01
137.00
623.75
30565
122769 ACCOUNTS_PAYA 8/14/2020
Gilbane Building
795555 RECONCILED
8/31/2020
4,552,815.60

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
30561
BLE
122746 ACCOUNTS_PAYA 8/12/2020
Granville High
School
794548 RECONCILED
8/31/2020
30545
BLE
122747 ACCOUNTS_PAYA 8/12/2020
Teaching Synergy
LLC
794554 RECONCILED
8/31/2020
30511
BLE
122748 ACCOUNTS_PAYA 8/12/2020
Team Sports, Inc.
794792 RECONCILED
8/31/2020
30524
BLE
122749 ACCOUNTS_PAYA 8/12/2020
AhelioTech
Services, LTD
794854 RECONCILED
8/31/2020
30510
BLE
122750 ACCOUNTS_PAYA 8/12/2020
Trugreen Limited
Partnership
795072 RECONCILED
8/31/2020
30548
BLE
122751 ACCOUNTS_PAYA 8/12/2020
Time Warner
Cable
795181 RECONCILED
8/31/2020
30507
BLE
122752 ACCOUNTS_PAYA 8/12/2020
PaySchools
795283 RECONCILED
8/31/2020
30558
BLE
122753 ACCOUNTS_PAYA 8/12/2020
MIND Research
Institute
795302 VOID
8/12/2020
30543
BLE
122754 ACCOUNTS_PAYA 8/12/2020
Heather Mahle
795317 RECONCILED
8/31/2020
30550
BLE
122755 ACCOUNTS_PAYA 8/12/2020
Thomas Wimbish
795332 RECONCILED
8/31/2020
30529
BLE
122756 ACCOUNTS_PAYA 8/12/2020
Delaware City
Schools
795376 RECONCILED
8/31/2020
30559
BLE
122757 ACCOUNTS_PAYA 8/12/2020
Arrow Industrial
Supply
795449 RECONCILED
8/31/2020
30535
BLE
122758 ACCOUNTS_PAYA 8/12/2020
Gilbane Building
Company
795555 RECONCILED
8/31/2020
30544
BLE
122759 ACCOUNTS_PAYA 8/12/2020
PNC Equipment
Finance LLC
795587 RECONCILED
8/31/2020
30555
BLE
122760 ACCOUNTS_PAYA 8/12/2020
Classic Solutions,
Inc.
795815 RECONCILED
8/31/2020
30536
BLE
122761 ACCOUNTS_PAYA 8/12/2020
Northeast Battery
& Alternator
795861 RECONCILED
8/31/2020
30514
BLE
122762 ACCOUNTS_PAYA 8/12/2020
Open Up
Resources
991473 RECONCILED
8/31/2020
30534
BLE
122763 ACCOUNTS_PAYA 8/12/2020
George S. Holden
II
991478 RECONCILED
8/31/2020
30563
BLE
122764 ACCOUNTS_PAYA 8/14/2020
Discount School
Supply
300 RECONCILED
8/31/2020
30564
BLE
122765 ACCOUNTS_PAYA 8/14/2020
School Specialty,
Inc.
4290 RECONCILED
8/31/2020
30567
BLE
122766 ACCOUNTS_PAYA 8/14/2020
FlagHouse
6498 RECONCILED
8/31/2020
30569
BLE
122767 ACCOUNTS_PAYA 8/14/2020
Rochester 100 Inc.
711046 RECONCILED
8/31/2020
30566
BLE
122768 ACCOUNTS_PAYA 8/14/2020
Boundless
Behavioral
HealthInc
794556 RECONCILED
8/31/2020
Page 39

Reporting Period: August 2020 (FY 2021)
Start Date: 08/01/2020
End Date: 08/31/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 3,174.90
100.00
600.00
525.00
445.50
739.50
847.50
826.50
445.50
550.00
668.10
1,739.00
550.00
404.00
1,210.50
668.10
150.00
6,620.95
23,535.00
8,442.65
78.48
4,428.97
BLE
9,764.71

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
BLE
Company
30568
BLE
122770 ACCOUNTS_PAYA 8/14/2020
FASTSIGNS of
Hilliard
991479 RECONCILED
8/31/2020
30579
BLE
122771 ACCOUNTS_PAYA 8/19/2020
Dawn Norris
711139 RECONCILED
8/31/2020
30583
BLE
122772 ACCOUNTS_PAYA 8/19/2020
Melissa Hay
789683 RECONCILED
8/31/2020
30573
BLE
122773 ACCOUNTS_PAYA 8/19/2020
Keri Kotchounian
790584 RECONCILED
8/31/2020
30574
BLE
122774 ACCOUNTS_PAYA 8/19/2020
Jamie Roan
792462 RECONCILED
8/31/2020
30581
BLE
122775 ACCOUNTS_PAYA 8/19/2020
Jennilyn Haer
793975 RECONCILED
8/31/2020
30576
BLE
122776 ACCOUNTS_PAYA 8/19/2020
Kelly Pentello
794054 RECONCILED
8/31/2020
30575
BLE
122777 ACCOUNTS_PAYA 8/19/2020
Brenda Schroeder
794244 RECONCILED
8/31/2020
30586
BLE
122778 ACCOUNTS_PAYA 8/19/2020
Stephanie
Plowman
794245 RECONCILED
8/31/2020
30580
BLE
122779 ACCOUNTS_PAYA 8/19/2020
Amy Keep
795119 RECONCILED
8/31/2020
30582
BLE
122780 ACCOUNTS_PAYA 8/19/2020
Ben Broschart
795305 RECONCILED
8/31/2020
30585
BLE
122781 ACCOUNTS_PAYA 8/19/2020
Layne Bair
795704 RECONCILED
8/31/2020
30572
BLE
122782 ACCOUNTS_PAYA 8/19/2020
Amanda Statler
795705 RECONCILED
8/31/2020
30577
BLE
122783 ACCOUNTS_PAYA 8/19/2020
Heather Nauman
795814 RECONCILED
8/31/2020
30578
BLE
122784 ACCOUNTS_PAYA 8/19/2020
Paul Hart
795863 RECONCILED
8/31/2020
30584
BLE
122785 ACCOUNTS_PAYA 8/19/2020
Price, Sarah
991500 OUTSTANDING
30606
BLE
122786 ACCOUNTS_PAYA 8/20/2020
Olentangy High
School
773 RECONCILED
8/31/2020
30596
BLE
122787 ACCOUNTS_PAYA 8/20/2020
KE-WA-PA SALES
& SERVICE
1046 RECONCILED
8/31/2020
30627
BLE
122788 ACCOUNTS_PAYA 8/20/2020
Multi Ventures
Limited
1064 OUTSTANDING
30633
BLE
122789 ACCOUNTS_PAYA 8/20/2020
Thyssenkrupp
Elevator Corp.
1266 RECONCILED
8/31/2020
30603
BLE
122790 ACCOUNTS_PAYA 8/20/2020
Transportation
Accessories Co
1536 RECONCILED
8/31/2020
30589
BLE
122791 ACCOUNTS_PAYA 8/20/2020
VILLAGE OF
SUNBURY
2502 RECONCILED
8/31/2020
30591
122792 ACCOUNTS_PAYA 8/20/2020
ODJFS
5523 RECONCILED
8/31/2020
Page 40

Reporting Period: August 2020 (FY 2021)
Start Date: 08/01/2020
End Date: 08/31/2020
Big Walnut Local Schools
Disbursement Summary Report
2,195.00
7,405.75
103.29
250.00
450.00
3,893.00
150.00
10,853.55
456.00
135.00
2,550.00
7,009.08
70.00
4,100.00
71.52
25.82
70.00
187.85
88,012.40
70.00
3,736.00
30597
BLE
122816 ACCOUNTS_PAYA 8/20/2020
CED
794534 RECONCILED
8/31/2020
153.60

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
30600
BLE
122793 ACCOUNTS_PAYA 8/20/2020
META Solutions
5534 RECONCILED
8/31/2020
$ 16,293.56
30621
BLE
122794 ACCOUNTS_PAYA 8/20/2020
BRICKER &
ECKLER LLP
5725 RECONCILED
8/31/2020
30588
BLE
122795 ACCOUNTS_PAYA 8/20/2020
Cintas Corporation
LOC 003
6372 RECONCILED
8/31/2020
30631
BLE
122796 ACCOUNTS_PAYA 8/20/2020
Cardinal Bus Sales
&
6471 RECONCILED
8/31/2020
187,981.51
30634
BLE
122797 ACCOUNTS_PAYA 8/20/2020
Cardinal Bus Sales
&
6471 RECONCILED
8/31/2020
30614
BLE
122798 ACCOUNTS_PAYA 8/20/2020
LICKING VALLEY
HIGH SCH
7390 RECONCILED
8/31/2020
30608
BLE
122799 ACCOUNTS_PAYA 8/20/2020
Ohio Capital
Conference
7798 RECONCILED
8/31/2020
30590
BLE
122800 ACCOUNTS_PAYA 8/20/2020
Pyrinex, Inc.
9111 RECONCILED
8/31/2020
30629
BLE
122801 ACCOUNTS_PAYA 8/20/2020
Ohio Capital
Conference
17609 OUTSTANDING
30593
BLE
122802 ACCOUNTS_PAYA 8/20/2020
Tyler
Technologies, Inc.
790998 RECONCILED
8/31/2020
30623
BLE
122803 ACCOUNTS_PAYA 8/20/2020
Rose Pest
Solutions
791110 RECONCILED
8/31/2020
30592
BLE
122804 ACCOUNTS_PAYA 8/20/2020
AbleNet, Inc.
791281 RECONCILED
8/31/2020
30617
BLE
122805 ACCOUNTS_PAYA 8/20/2020
Data Werks
Limited
791493 RECONCILED
8/31/2020
30604
BLE
122806 ACCOUNTS_PAYA 8/20/2020
Angel Trax
792106 RECONCILED
8/31/2020
30619
BLE
122807 ACCOUNTS_PAYA 8/20/2020
Michael Williams
792175 VOID
8/31/2020
30605
BLE
122808 ACCOUNTS_PAYA 8/20/2020
State Security
792393 RECONCILED
8/31/2020
30618
BLE
122809 ACCOUNTS_PAYA 8/20/2020
Unifirst
Corporation
793465 RECONCILED
8/31/2020
30632
BLE
122810 ACCOUNTS_PAYA 8/20/2020
Unifirst
Corporation
793465 RECONCILED
8/31/2020
30628
BLE
122811 ACCOUNTS_PAYA 8/20/2020
Todd C. Lucas
793597 RECONCILED
8/31/2020
30598
BLE
122812 ACCOUNTS_PAYA 8/20/2020
Jennifer Young
793830 RECONCILED
8/31/2020
30609
BLE
122813 ACCOUNTS_PAYA 8/20/2020
Schilling Propane
Service
794150 RECONCILED
8/31/2020
30607
BLE
122814 ACCOUNTS_PAYA 8/20/2020
James Kakos
794461 OUTSTANDING
30615
BLE
122815 ACCOUNTS_PAYA 8/20/2020
Explain My
Benefits, LLC
794517 RECONCILED
8/31/2020
Page 41

Reporting Period: August 2020 (FY 2021)
Start Date: 08/01/2020
End Date: 08/31/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 170.00
200.00
16,519.10
250.00
89.36
605.00
132.00
29,988.00
7,420.46
461.84
400.00
95.00
6,533.26
23,296.00
780.85
275.00
260.00
7,611.77
2,184.22
384.43
323.06
18,385.00
BLE
Learning Materials
110.35

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
30613
BLE
122817 ACCOUNTS_PAYA 8/20/2020
Team Sports, Inc.
794792 RECONCILED
8/31/2020
30624
BLE
122818 ACCOUNTS_PAYA 8/20/2020
Bloom-Carroll
High School
794965 RECONCILED
8/31/2020
30595
BLE
122819 ACCOUNTS_PAYA 8/20/2020
Trugreen Limited
Partnership
795072 RECONCILED
8/31/2020
30611
BLE
122820 ACCOUNTS_PAYA 8/20/2020
Westerville
Central
HighSchool
795120 OUTSTANDING
30601
BLE
122821 ACCOUNTS_PAYA 8/20/2020
PaySchools
795283 RECONCILED
8/31/2020
30612
BLE
122822 ACCOUNTS_PAYA 8/20/2020
Vasu
Communications,
Inc.
795326 RECONCILED
8/31/2020
30616
BLE
122823 ACCOUNTS_PAYA 8/20/2020
Arrow Industrial
Supply
795449 RECONCILED
8/31/2020
30625
BLE
122824 ACCOUNTS_PAYA 8/20/2020
Buckeye Paving
Company
795545 RECONCILED
8/31/2020
30599
BLE
122825 ACCOUNTS_PAYA 8/20/2020
Grand View
Landscape
795769 RECONCILED
8/31/2020
30620
BLE
122826 ACCOUNTS_PAYA 8/20/2020
Classic Solutions,
Inc.
795815 RECONCILED
8/31/2020
30610
BLE
122827 ACCOUNTS_PAYA 8/20/2020
Roger D. Fields
Associates,Inc
795886 RECONCILED
8/31/2020
30622
BLE
122828 ACCOUNTS_PAYA 8/20/2020
Leaving The
Village LLC
991455 RECONCILED
8/31/2020
30594
BLE
122829 ACCOUNTS_PAYA 8/20/2020
Sandy Alexander,
Inc.
991475 RECONCILED
8/31/2020
30639
BLE
122830 ACCOUNTS_PAYA 8/26/2020
MIND Research
Institue
795302 OUTSTANDING
30644
BLE
122831 ACCOUNTS_PAYA 8/27/2020
School Health
Corporation
737 RECONCILED
8/31/2020
30668
BLE
122832 ACCOUNTS_PAYA 8/27/2020
Watkins Memorial
High School
822 OUTSTANDING
30646
BLE
122833 ACCOUNTS_PAYA 8/27/2020
MARYSVILLE
HIGH SCHOOL
993 OUTSTANDING
30643
BLE
122834 ACCOUNTS_PAYA 8/27/2020
KE-WA-PA SALES
& SERVICE
1046 RECONCILED
8/31/2020
30649
BLE
122835 ACCOUNTS_PAYA 8/27/2020
Columbia Gas of
Ohio
2503 OUTSTANDING
30678
BLE
122836 ACCOUNTS_PAYA 8/27/2020
Stanton's Sheet
Music, Inc.
3058 RECONCILED
8/31/2020
30663
BLE
122837 ACCOUNTS_PAYA 8/27/2020
School Specialty,
Inc.
4290 RECONCILED
8/31/2020
30645
BLE
122838 ACCOUNTS_PAYA 8/27/2020
BRICKER &
ECKLER LLP
5725 RECONCILED
8/31/2020
30669
122839 ACCOUNTS_PAYA 8/27/2020
Lakeshore
5830 RECONCILED
8/31/2020
Page 42

Reporting Period: August 2020 (FY 2021)
Start Date: 08/01/2020
End Date: 08/31/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 6,640.85
5,251.57
1,375.01
103.17
505.00
3,635.00
200.00
74.90
5,029.82
137.55
9,812.39
1,253.69
3,250.00
1,699.02
915.00
150.95
816.30
459.02
81.68
474.20
2,704.80
46.03
57.80
30683
122863 ACCOUNTS_PAYA 8/27/2020
Center for
793801 RECONCILED
8/31/2020
432.00

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
30647
BLE
122840 ACCOUNTS_PAYA 8/27/2020
Sterling
Distribution
5831 RECONCILED
8/31/2020
30665
BLE
122841 ACCOUNTS_PAYA 8/27/2020
Delaware County
Sheriff's Offc
6457 RECONCILED
8/31/2020
30642
BLE
122842 ACCOUNTS_PAYA 8/27/2020
Cardinal Bus Sales
&
6471 RECONCILED
8/31/2020
30681
BLE
122843 ACCOUNTS_PAYA 8/27/2020
OTC Brands, Inc
7354 OUTSTANDING
30677
BLE
122844 ACCOUNTS_PAYA 8/27/2020
Ohio Capital
Conference
7798 RECONCILED
8/31/2020
30676
BLE
122845 ACCOUNTS_PAYA 8/27/2020
BIG WALNUT
ATHLETIC
BOOSTERS
7804 OUTSTANDING
30680
BLE
122846 ACCOUNTS_PAYA 8/27/2020
MT. VERNON
HIGH SCHOOL
7834 OUTSTANDING
30650
BLE
122847 ACCOUNTS_PAYA 8/27/2020
West Music
70413 RECONCILED
8/31/2020
30670
BLE
122848 ACCOUNTS_PAYA 8/27/2020
Riddell All
American Sports
70722 RECONCILED
8/31/2020
30657
BLE
122849 ACCOUNTS_PAYA 8/27/2020
Direct Energy
Business
723780 OUTSTANDING
30640
BLE
122850 ACCOUNTS_PAYA 8/27/2020
Friends Offices
790326 RECONCILED
8/31/2020
30679
BLE
122851 ACCOUNTS_PAYA 8/27/2020
Easton Telecom
Services, LLC
790734 OUTSTANDING
30652
BLE
122852 ACCOUNTS_PAYA 8/27/2020
OhioHealth/WorkH
ealth
790857 RECONCILED
8/31/2020
30648
BLE
122853 ACCOUNTS_PAYA 8/27/2020
Blick Art Materials
791262 RECONCILED
8/31/2020
30653
BLE
122854 ACCOUNTS_PAYA 8/27/2020
Cliff's Auto
Electric, LLC
791311 RECONCILED
8/31/2020
30661
BLE
122855 ACCOUNTS_PAYA 8/27/2020
Tamera Lee
791343 OUTSTANDING
30660
BLE
122856 ACCOUNTS_PAYA 8/27/2020
State Security
792393 RECONCILED
8/31/2020
30655
BLE
122857 ACCOUNTS_PAYA 8/27/2020
Healthcare Billing
Services
792468 RECONCILED
8/31/2020
30686
BLE
122858 ACCOUNTS_PAYA 8/27/2020
Voss Bros. Sales &
Rental
792938 RECONCILED
8/31/2020
30675
BLE
122859 ACCOUNTS_PAYA 8/27/2020
Dayton Precision
Testing LLC
793003 OUTSTANDING
30684
BLE
122860 ACCOUNTS_PAYA 8/27/2020
Crisis Prevention
Institute,
793396 RECONCILED
8/31/2020
30685
BLE
122861 ACCOUNTS_PAYA 8/27/2020
Interstate Billing
Service
793710 RECONCILED
8/31/2020
30673
BLE
122862 ACCOUNTS_PAYA 8/27/2020
Washington Auto
Parts
793738 RECONCILED
8/31/2020
Page 43

Reporting Period: August 2020 (FY 2021)
Start Date: 08/01/2020
End Date: 08/31/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 2,763.00
539.40
2,706.00
125.00
1,000.00
590.00
285.00
900.00
544.71
779.00
332.40
1,515.16
757.84
772.25
15,438.00
4,345.60
29,686.50
2,151.00
145.00
125.00
200.00
145.00
145.00
145.00
30697
122888 REFUND
8/27/2020
Brooke Cochran
991504 OUTSTANDING
145.00

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
BLE
Responsive
Schools
30641
BLE
122864 ACCOUNTS_PAYA 8/27/2020
IXL Incorporated
794056 RECONCILED
8/31/2020
30672
BLE
122865 ACCOUNTS_PAYA 8/27/2020
P.D. Paykoff
Trucking Company
794061 RECONCILED
8/31/2020
30682
BLE
122866 ACCOUNTS_PAYA 8/27/2020
ScootPad Corp
794186 RECONCILED
8/31/2020
30674
BLE
122867 ACCOUNTS_PAYA 8/27/2020
Granville High
School
794548 OUTSTANDING
30689
BLE
122868 ACCOUNTS_PAYA 8/27/2020
Nuhop Center for
Experiential
794931 OUTSTANDING
30651
BLE
122869 ACCOUNTS_PAYA 8/27/2020
Math-U-See Inc
794981 RECONCILED
8/31/2020
30659
BLE
122870 ACCOUNTS_PAYA 8/27/2020
The W.W.Williams
Company LLC
795186 RECONCILED
8/31/2020
30671
BLE
122871 ACCOUNTS_PAYA 8/27/2020
PDQ.COM
Corporation
795220 OUTSTANDING
30690
BLE
122872 ACCOUNTS_PAYA 8/27/2020
Big Walnut
Apparel
795298 RECONCILED
8/31/2020
30656
BLE
122873 ACCOUNTS_PAYA 8/27/2020
WeVideo, Inc.
795310 RECONCILED
8/31/2020
30688
BLE
122874 ACCOUNTS_PAYA 8/27/2020
Vasu
Communications,
Inc.
795326 RECONCILED
8/31/2020
30666
BLE
122875 ACCOUNTS_PAYA 8/27/2020
PM Graphics Inc.
795436 RECONCILED
8/31/2020
30662
BLE
122876 ACCOUNTS_PAYA 8/27/2020
Arrow Industrial
Supply
795449 RECONCILED
8/31/2020
30654
BLE
122877 ACCOUNTS_PAYA 8/27/2020
SparkFun
Electronics
795482 RECONCILED
8/31/2020
30664
BLE
122878 ACCOUNTS_PAYA 8/27/2020
Buckeye Paving
Company
795545 OUTSTANDING
30667
BLE
122879 ACCOUNTS_PAYA 8/27/2020
3P Learning Inc.
795748 RECONCILED
8/31/2020
30658
BLE
122880 ACCOUNTS_PAYA 8/27/2020
Matrix
Antimicrobial, LLC
991481 OUTSTANDING
30687
BLE
122881 ACCOUNTS_PAYA 8/27/2020
Table Rock Golf
Club, LLC
991501 RECONCILED
8/31/2020
30700
122882 REFUND
8/27/2020
Allison Ditmer
991503 OUTSTANDING
30710
122883 REFUND
8/27/2020
Allison Lewis
991519 OUTSTANDING
30694
122884 REFUND
8/27/2020
Amanda Berger
991505 OUTSTANDING
30691
122885 REFUND
8/27/2020
Angela Abshire
991515 OUTSTANDING
30719
122886 REFUND
8/28/2020
Angela Willyerd
991514 OUTSTANDING
30693
122887 REFUND
8/27/2020
Brittany Bainum
991506 OUTSTANDING
Page 44

Reporting Period: August 2020 (FY 2021)
Start Date: 08/01/2020
End Date: 08/31/2020
Big Walnut Local Schools
Disbursement Summary Report
$ 145.00
200.00
125.00
77.10
98.97
400.00
200.00
19.40
145.00
200.00
180.00
200.00
180.00
200.00
125.00
145.00
145.00
145.00
200.00
145.00
145.00
145.00
72.60
145.00
180.00
70.00
4,563.85

Reference Number
Check Number
Type
Date
Name
Vendor #
Status
Reconcile Date
Void Date
Amount
30706
122889 REFUND
8/27/2020
Carrie Jacin
991510 OUTSTANDING
30703
122890 REFUND
8/27/2020
CRISTINA
HAFNER
991383 OUTSTANDING
30711
122891 REFUND
8/27/2020
Daniel Long
991511 VOID
8/28/2020
30712
122892 REFUND
8/28/2020
David Mackey
794905 VOID
8/28/2020
30699
122893 REFUND
8/27/2020
Delaware Arts
Festival Assn
991522 OUTSTANDING
30707
122894 REFUND
8/27/2020
EMILY JAGGER
991201 OUTSTANDING
30692
122895 REFUND
8/27/2020
Gigi Apple
991517 VOID
8/28/2020
30718
122896 REFUND
8/28/2020
Holly Wilson
991521 OUTSTANDING
30702
122897 REFUND
8/27/2020
James Ginley
991509 OUTSTANDING
30698
122898 REFUND
8/27/2020
Jeanne Collett
791604 RECONCILED
8/31/2020
30705
122899 REFUND
8/27/2020
JENNIFER
RISTUCCI
991286 OUTSTANDING
30695
122900 REFUND
8/27/2020
Jessica Buskirk
991507 OUTSTANDING
30713
122901 REFUND
8/28/2020
Jessica Miller
991471 OUTSTANDING
30704
122902 REFUND
8/27/2020
JOHN HILLARD
991387 RECONCILED
8/31/2020
30701
122903 REFUND
8/27/2020
Joy Dorsten
991050 OUTSTANDING
30714
122904 REFUND
8/28/2020
Kevin Reichert
991512 OUTSTANDING
30696
122905 REFUND
8/27/2020
Kristin Kern
991516 OUTSTANDING
30717
122906 REFUND
8/28/2020
Laura Wills
991508 OUTSTANDING
30709
122907 REFUND
8/27/2020
Mark Kemmerling
991097 OUTSTANDING
30715
122908 REFUND
8/28/2020
Nathan Shipp
795908 OUTSTANDING
30716
122909 REFUND
8/28/2020
Pamela Sonagere
991513 OUTSTANDING
30708
122910 REFUND
8/27/2020
Teresa Franklin
991518 OUTSTANDING
30721
122911 REFUND
8/28/2020
David Mackey
794905 OUTSTANDING
30722
122912 REFUND
8/28/2020
Daniel Long
991511 OUTSTANDING
30723
122913 REFUND
8/28/2020
Gigi Apple
991517 OUTSTANDING
30733
BLE
122914 ACCOUNTS_PAYA 8/31/2020
Michael Williams
725024 OUTSTANDING
30732
BLE
122915 ACCOUNTS_PAYA 8/31/2020
US Bank
Equipment
Finance
795685 OUTSTANDING
Grand Total
$ 8,824,815.62
Page 45

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

AND

INVESTMENT REPORT FOR ALL FUNDS

Page 46

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
-
10,381,505
111,510
1%
003 - PERMANENT IMPROVEMENT
1,633,156
481,784
2,114,939
453,718
665,294
995,927
47%
004 - BUILDING IMPROVEMENT
10,670,929
61,893,458
72,564,387
12,505,989
59,760,521
297,877
0%
006 - FOOD SERVICE
1,468,526
1,378
1,469,904
154,182
315,996
999,725
68%
014 - ROTARY-INTERNAL SERVICES
35,660
19,547
55,207
16,660
2,887
35,660
65%
018 - PUBLIC SCHOOL SUPPORT
123,650
638
124,288
5,795
16,613
101,881
82%
019 - OTHER GRANT
3,255
-
3,255
-
2,020
1,235
38%
022 - DISTRICT AGENCY
205,749
3,074
208,823
71,740
15,472
121,611
58%
070 - CAPITAL PROJECTS
130,400
-
130,400
-
-
130,400
100%
200 - STUDENT MANAGED ACTIVITY
118,407
3,783
122,190
550
48,548
73,093
60%
300 - DISTRICT MANAGED STUDENT ACTIVITY
304,937
2,774
307,711
68,498
66,655
172,557
56%
401 - AUXILLIARY SERVICES
389,479
58,717
448,196
68,879
35,030
344,286
77%
451 - DATA COMMUNICATION FUND
12,600
-
12,600
-
-
12,600
100%
467 - STUDENT WELLNESS AND SUCCESS
285,208
-
285,208
15,303
2,000
267,905
94%
499 - MISCELLANEOUS STATE GRANT FUND
111,051
43,460
154,512
44,471
1,592
108,448
0%
507 - ESSER FUND
179,127
-
179,127
179,127
0%
510 - CORONA VIRUS RELIEF FUND
207,255
-
207,255
53,300
32,392
121,563
0%
516 - IDEA PART-B GRANT
954,918
6,723
961,641
103,049
36,955
821,638
85%
551 LIMITED ENGLISH PROFICIENCY
7,170
-
7,170
-
-
7,170
100%
572 - TITLE I
239,295
-
239,295
32,479
-
206,817
86%
587 - EARLY CHILDHOOD SPECIAL EDUCATION GRANT
25,625
6,092
31,716
2,425
3,631
25,660
81%
590 - TITLE II-A IMPROVING TEACHER QUALITY
84,069
80
84,149
11,404
1,100
71,646
85%
599 - MISCELLANEOUS FEDERAL GRANTS
25,234
-
25,234
-
550
24,684
98%
TOTAL ALL FUNDS
27,708,716
62,521,507
90,230,223
13,608,441
71,388,760
5,233,022
6%
Page 47

Page Intentionally Left Blank

Page 48

BIG WALNUT LOCAL SCHOOL DISTRICT INVESTMENT PORTFOLIO August 31, 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

1) Discover Bank
2) American Express Centrn 3) Barclays Bk Del
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 Certificate of Deposit Certificate of Deposit Certificate of Deposit

$245,000.00 $248,000.00 $248,000.00 $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

9/6/2018 9/23/2015 9/23/2015 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

2.75%	9/8/2020 2.30%           9/23/2020 2.20%           9/23/2020 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

8            $3,341.06 23            $2,875.44 23            $2,750.42 88            $1,022.20 91            $2,130.03 91            $1,022.20 105            $2,175.94 179            $3,401.82 217            $6,175.34 238            $3,458.19 455            $6,854.64 795          $11,671.40 819          $11,115.60

Fifth Third Investment Total Subtotal	$3,036,000.00

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

92            $1,250.00 186                $787.50 190                $712.50 193                $614.17 235                $286.61 276            $4,000.00 641            $1,400.00 653            $1,400.00 660            $1,040.00 1019            $3,000.00 1053            $2,040.00 1157            $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

$15,852.21 $1,495,303.54 $1,000,000.00 $470,509.49 $2,137.70 $14,599,441.59

$17,583,244.53

$23,116,998.70

8/31/2020	0.04% 8/31/2020	0.01% 8/31/2020	0.01% 8/31/2020	0.02% 8/31/2020	0.05% 8/31/2020	0.25%

9/1/2020 9/1/2020 9/1/2020 9/1/2020 9/1/2020 9/1/2020

1	$0.02 1	$0.41 1	$0.27 1	$0.26 1	$0.00 1                $100.00

ACTIVE FUNDS - General Operating Funds

1) First Commonwealth Bank 2) First Commonwealth Bank

Total Active Funds

Checking - General Checking - Payroll

$35.26 $203,741.33

$203,776.59

8/31/2020           0.00% 8/31/2020           0.00%

9/1/2020                    1                    $0.00 9/1/2020                    1                    $0.00

Total Active and Interim Funds - General Operating	$23,320,775.29	0.51%	88	$82,471.77

Page 49

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

Institution	Instrument Type

December 2017 - Note/Bond Proceeds Commercial Paper

Purchase 	Yield 
Cost Basis	Date	Rate

Maturity 
Date

Days to 
Maturity

Est. Earnings 
Remaining

1) BNP Paribas

Commercial Paper Subtotal

Money Markets

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

Money Markets Subtotal

Commercial Paper

Money Market

Money Market

$344,332.23 $344,332.23

$1,848.46

$51,351.10

$53,199.56

7/29/2020

8/31/2020

8/31/2020

0.26%	4/23/2021	235

0.05%	9/1/2020	1

0.25%	9/1/2020	1

$667.77

$0.00

$0.35

Total December 2017 - Note/Bond Proceeds	$397,531.79

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

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

$499,992.78 $2,494,140.63 $1,987,500.00 $1,391,359.38 $1,491,635.40

8/31/2020 12/17/2019 12/19/2019 12/27/2019 3/17/2020

0.06%	9/8/2020 1.65%       10/31/2020 1.65%         2/28/2021 1.66%         2/28/2021 0.56%         3/17/2021

8                     $7.22 61           $23,046.87 181           $23,750.00 181           $16,515.62 198              $8,364.60

Federal Government Obligations Subtotal	$7,864,628.19

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

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 Bill 2) U.S. Treasury Note 3) U.S. Treasury Note 4) U.S. Treasury Note
5) Federal Farm Credit Bank 6) Federal Farm Credit Bank 7) U.S. Treasury Note
8) U.S. Treasury Note
9) Federal Farm Credit Bank 10) Federal Farm Credit Bank 11) Federal Home Ln Mtg 12) Federal Farm Credit Bank 13) Federal Farm Credit Bank 14) Federal Home Ln Mtg 15) Federal Farm Credit Bank 16) Federal Home Ln Mtg

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

Money Market

U.S. Treasury Bill 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

$7,357,154.33

$23,324.73

$23,324.73

$15,245,107.25

$499,992.78 $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

8/31/2020

8/31/2020 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

0.05%	9/1/2020

0.06%	9/8/2020 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

39           $13,400.00 43              $5,876.67 70           $24,450.00 71           $12,225.00 196              $2,160.00 217              $3,834.00 259                 $900.00

1	$0.03

8	$7.22 153           $44,492.19 153           $19,206.25 181           $50,847.28 274              $3,650.09 330              $2,790.00 334           $23,078.92 365         $112,612.50 479              $2,945.00 613              $8,074.50 620           $21,000.00 625              $3,162.00 625              $6,831.00 653           $14,000.00 660           $13,835.00 780              $7,105.00

Federal Government Obligations Subtotal	$33,036,826.19

Page 50

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

Institution	Instrument Type

May 2019 - Bond Proceeds (Continued) Municipal Bonds

Purchase 	Yield 
Cost Basis	Date	Rate

Maturity 
Date

Days to 
Maturity

Est. Earnings 
Remaining

17) City of Strongsville

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

Municipal Bonds Subtotal

Certificates of Deposit

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

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

32) Brookline Bank, MA

33) Nicolet National Bank, WI 34) Bank of Rhode Island, RI 35) AvidBank, CA

Certificate of Deposit Subtotal

Commercial Paper 36) JP Morgan 37) MUFG Bank
38) Toyota Motor Credit 39) MUFG Bank
40) Toyota Motor Credit 41) Natixis NY
42) BNP Paribas 43) Natixis NY 44) BNP Paribas

Commercial Paper Subtotal

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

Certificate of Deposit Subtotal

47)
First American Treasury Obligations Fund

Subtotal

Total May 2019 - Bond Proceeds

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

$2,262,776.50

$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

$57,607.40

$57,607.40

$51,288,901.35

6/10/2020 7/8/2020 7/22/2020

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

5/13/2020 5/13/2020

8/31/2020

0.92%	6/10/2021 0.30%             7/8/2021 0.43%	7/22/2021

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

0.30%         10/9/2020 0.30%       10/13/2020

0.06%	9/1/2020

283	$6,928.50 311	$3,030.00 325	$2,165.00

46	$1,236.60 137	$2,047.05 141	$2,155.67 227	$2,717.00 227	$2,717.00 227	$2,717.00 231	$1,743.04 232	$2,832.72 245	$6,174.60 253                  $653.67 259	$1,992.00 263                  $373.50 311	$1,307.25 322	$1,933.94 343	$1,344.60 434	$1,332.15

35            $26,601.12 39            $10,720.00 59              $1,422.22 67            $41,179.41 71            $12,225.00 190              $3,562.50 196              $2,160.00 246              $1,680.00 259                  $900.00

39                  $342.31 43                  $559.43

1	$0.09

Grand Total Construction Proceeds	$66,931,540.39	1.04%	257	$603,464.95

Page 51

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

Fund

General Fund (001)

Building Project Fund (004-9017)

Food Service Fund (006)

Sunbury Meadows CDA (022-9200)

Auxillary Services Fund (401)

Total All Funds

Month to Date

$5,138.23

$63,900.05

$0.00

$8.16

$81.94

$69,128.38

Year to Date

$24,708.16

$135,492.78

$39.17

$18.58

$221.31

$160,480.00

Page 52

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

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