Big Walnut Local School District

Monthly Financial Report

for the month ended February 28, 2021

Prepared By: Jeremy J. Buskirk Treasurer

Table of Contents

Description	Page

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

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

Variance Analysis

Comparison of Monthly Ending Cash Balances	4 & 5

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

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

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

Comparison of Monthly and Total Income Tax	12 & 13

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

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

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

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

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

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

Comparison of Monthly and Total Purchased Services	26 & 27

Comparison of Monthly and Total Supplies and Materials	28 & 29

Comparison of Monthly and Total Capital Outlay	30 & 31

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

All Funds Reports

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

Summary Check Register (Disbursement Report)	36 - 46

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

Investments - All Funds	49 - 52

Page Intentionally Left Blank

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

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

State Grants-in-Aid 14.81%

Income Tax 17.85%

Property Tax Allocation 6.44%

Other Revenues 3.35%

Other Financing Sources 0.19%

State Grants-in-Aid 16.88%

Property Tax Allocation 10.39%

Other Revenues 3.23%

Other Financing Sources 0.28%

Tang. Personal Tax (PUPP) 9.96%

Property Tax (Real Estate) 47.41%

Income Tax 19.75%

Tang. Personal Tax (PUPP) 0.13%

Property Tax (Real Estate) 49.35%

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

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

Purchased Services 13.67%

Supplies and Materials 2.42%

Capital Outlay 0.02%

Other Exp. Objects 1.37%

Purchased Services 13.34%

Supplies and Materials 2.33%

Capital Outlay 0.13%

Other Exp. Objects 1.80%

Emp. Retire/Ins. Benefits 26.84%

Other Financing Uses 0.22%

Emp. Retire/Ins. Benefits 24.41%

Other Financing Uses 1.54%

Personal Services 55.46%

Personal Services 56.45%

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

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

% Change

35.50%

Page 1

COMPARISON OF FISCAL YEAR 2021 YEAR-TO-DATE ESTIMATED REVENUES AND EXPENDITURES WITH FISCAL YEAR 2021 YEAR-TO-DATE ACTUALS GENERAL & REQUIRED DEBT SERVICE FUNDS ONLY

CATEGORY

Revenues

General Property Tax (Real Estate) Tangible Personal Property (PUPP) Income Tax
Unrestricted State Grants-in-Aid Restricted State Grants-in-Aid Property Tax Allocation (Reimb.) All Other Revenues
Total Revenues

Other Financing Sources Advances-In
All Other Financing Sources Total Other Financing Sources

Total Revenues & Other Fin. Sources

Expenditures

Personal Services (Salaries & Wages) Retirement/Insurance Benefits Purchased Services
Supplies and Materials Capital Outlay
Other Expenditure Objects Total Expenditures

Other Financing Uses Operating Transfers-Out Advances-Out
All Other Financing Uses Total Other Financing Uses

Total Expenditures & Other Fin. Uses

Excess of Revenues & Other Fin. Sources over (under) Expenditures & Other Fin. Uses

Beginning Cash Balance July 1

Ending Cash Balance

Estimated Encumbrances

Unreserved Fund Balance

FY 21 EST.

$19,118,863 2,431,031 6,037,768 4,394,228 9,705 1,373,768 1,027,597 34,392,960

$0 82,450 82,450

$34,475,410

$16,536,214 8,080,023 3,723,798 769,739 5,000 367,653 29,482,427

$0 0 0 $0

$29,482,427

$4,992,983

$11,167,332

$16,160,315

$1,683,382

$14,476,933

FY 21 ACTUAL

$19,032,296 2,268,511 6,168,177 4,684,543 9,706 1,379,260 1,051,994 34,594,487

$0 342,668 342,668

$34,937,155

$16,296,499 7,279,423 3,667,428 687,463 3,713 341,202 28,275,728

$0 0 0 $0

$28,275,728

$6,661,428

$11,167,332

$17,828,760

$0

$17,828,760

VARIANCE

($86,567) (162,520) 130,409 290,315
1 5,492 24,397
201,527

$0 260,218 260,218

$461,745

($239,715) (800,600) (56,370) (82,276) (1,287) (26,451) (1,206,699)

$0 0 0 $0

($1,206,699)

$1,668,445

$0

$1,668,445

$1,683,382

$3,351,827

PERCENTAGE

-0.5% -6.7% 2.2% 6.6% 0.0% 0.4% 2.4% 0.6%

0.0% 315.6% 315.6%

1.3%

-1.4% -9.9% -1.5% -10.7% -25.7% -7.2% -4.1%

0.0% 0.0% 0.0% 0.0%

-4.1%

33.4%

0.0%

10.3%

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

February 28, 2021

Actual Cash Balance

Estimated Cash Balance

$17,828,760

$16,160,315

Variance From Estimate	OVER

Percent Variance From Estimate	OVER

$1,668,445

10.32%

Previous Year Cash Balance	$13,748,070

COMMENTS: Our cash balances is above what we would have anticipated for the month of February. Our February tax advances have put us close to estimates at this point in the year and we received large payment from the State to return to our District a portion of the prior year budget reductions. We continue to have a large outstanding invoice for January insurance premiums and other expenditures continue to trend under estimates to further benefit our ending balance. Further details will be provided in the proceeding pages.

Page 5

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

COMPARISON OF TOTAL MONTHLY REVENUES & OTHER FINANCING SOURCES

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

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

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 6

COMPARISON TOTAL REVENUES & OTHER FINANCING SOURCES

February 28, 2021

MONTH	YEAR-TO-DATE

Actual Receipts

Estimated Receipts

$8,982,044

$7,573,473

$34,937,155

$34,475,410

Variance From Estimate	OVER

Variance From Estimate	OVER

$1,408,571	OVER

18.60%	OVER

$461,745

1.34%

Actual Prior Year	$6,407,152	$31,037,691

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$44,599,152

78.34%

Percent Of Budget Year Completed	8 Months	66.67%

COMMENTS: We are on target with total revenues at the end of February. February tax advances were over amounts anticipated, which put close to estimates for this point in the year. Further benefiting total revenue was the receipt of a large "true-up" payment of basic state aid due to the Governor providing back to schools a portion of revenues that had been cut due to pandemic budget reductions. We are cautiously optimistic at this point in the year that actual revenue will be higher than anticipated due to taking a cautious approach to revenue projects in the uncertainty from the pandemic. We will continue to monitor all areas as new local, state, and national economic data becomes available.

Page 7

COMPARISON OF TOTAL MONTHLY GENERAL PROPERTY TAX (REAL ESTATE)

$9,000,000

$8,250,000

$7,500,000

$6,750,000

$6,000,000

$5,250,000

$4,500,000

$3,750,000

$3,000,000

$2,250,000

$1,500,000

$750,000

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

COMPARISON OF TOTAL YEAR-TO-DATE GENERAL PROPERTY TAX (REAL ESTATE)

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 8

COMPARISON OF GENERAL PROPERTY TAX (REAL ESTATE)

February 28, 2021

MONTH	YEAR-TO-DATE

Actual Real Estate Tax Receipts

Estimated Real Estate Tax Receipts

$8,065,689

$6,722,733

$19,032,296

$19,118,863

Variance From Estimate	OVER

Variance From Estimate	OVER

$1,342,956	UNDER

19.98%	UNDER

($86,567)

-0.45%

Actual Prior Year	$6,085,655	$18,422,620

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$21,144,161

90.01%

Percent Of Budget Year Completed	8 months	66.67%

COMMENTS: We are substantially on target with annual estimates with the February advance payments received. We believe that with the final settlement of taxes we will continue be in line with fiscal year estimates as we look toward the end of the fiscal year.

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)

February 28, 2021

MONTH	YEAR-TO-DATE

Actual PUPP Tax Receipts

Estimated PUPP Tax Receipts

$12,682

$146,951

$2,268,511

$2,431,031

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($134,269)	UNDER

-91.37%	UNDER

($162,520)

-6.69%

Actual Prior Year	$162,786	$2,416,432

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$4,441,538

51.07%

Percent Of Budget Year Completed	8 months	66.67%

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

Page 11

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

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

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

COMPARISON OF TOTAL YEAR-TO-DATE INCOME TAX

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 12

COMPARISON OF INCOME TAX

February 28, 2021

MONTH	YEAR-TO-DATE

Actual State Receipts

Estimated State Receipts

$0	$6,168,177

$0	$6,037,768

Variance From Estimate

Variance From Estimate

$0	OVER

0.00%	OVER

$130,409

2.16%

Actual Prior Year	$0	$6,292,519

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$7,959,783

77.49%

Percent Of Budget Year Completed	8 months	66.67%

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

Page 13

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

$675,000

$600,000

$525,000

$450,000

$375,000

$300,000

$225,000

$150,000

$75,000

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

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

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 14

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

February 28, 2021

MONTH	YEAR-TO-DATE

Actual State Receipts

Estimated State Receipts

$746,538

$534,352

$4,694,248

$4,403,933

Variance From Estimate	OVER

Variance From Estimate	OVER

$212,186	OVER

39.71%	OVER

$290,315

6.59%

Actual Prior Year	$567,073	$4,818,189

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$6,606,343

71.06%

Percent Of Budget Year Completed	8 months	66.67%

COMMENTS: We are showing a more favorable variance in January than expected. While we will likely still be under pre-pandemic amounts, we received a large "true-up" payment for a portion of the revenue cuts received in May 2020, which accounts for the positive variance for the month. As noted in the January report, our second payment of State casino money showed a significant rebound back to revenues as were seen lat year, which accounts for the much of the further positive variance our year-to-date amount. With these additional funds, we will anticipate being over our original estimates in the coming months and the fiscal year in this area.

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

February 28, 2021

MONTH	YEAR-TO-DATE

Actual Tax Allocation Receipts

Estimated Tax Allocation Receipts

$0	$1,379,260

$0	$1,373,768

Variance From Estimate

Variance From Estimate

$0	OVER	$5,492

0.00%	OVER	0.40%

Actual Prior Year	$0	$1,326,863

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$2,870,291

48.05%

Percent Of Budget Year Completed	8 months	66.67%

COMMENTS: We are on target with annual estimates.

Page 17

$350,000 $325,000 $300,000 $275,000 $250,000 $225,000 $200,000 $175,000 $150,000 $125,000 $100,000 $75,000 $50,000
$25,000

COMPARISON OF TOTAL MONTHLY
OTHER REVENUES & OTHER FINANCING SOURCES

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

$2,600,000 $2,400,000 $2,200,000 $2,000,000 $1,800,000 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000
$200,000

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

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 18

COMPARISON OF OTHER REVENUES & OTHER FINANCING SOURCES

February 28, 2021

MONTH	YEAR-TO-DATE

Actual Other Receipts

Estimated Other Receipts

$157,135

$169,437

$1,394,663

$1,110,047

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($12,302)	OVER

-7.26%	OVER

$284,616

25.64%

Actual Prior Year	$174,034	$1,477,236

Total 2020-2021 Estimate

Percent Of Total Estimate Received

$1,577,036

88.44%

Percent Of Budget Year Completed	8 months	66.67%

COMMENTS:	As noted above, we are over estimated receipts at the end of February. While we have seen a decline this year in tuition, open enrollment, rental, and investment earning receipts this year in the other revenues area, this revenue area has been helped significantly by two BWC rebate/dividend payments for an approximate gross amount of $331,000. While the first payment amount was known as of the November five-year forecast update, the second payment was not know until afterward. These payments are the main reason for us being over at this time and will be accounted for in our May five-year forecast update.

Page 19

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

COMPARISON OF TOTAL MONTHLY EXPENDITURES & OTHER FINANCING USES

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

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

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

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 20

COMPARISON OF TOTAL EXPENDITURES & OTHER FINANCING USES

February 28, 2021

MONTH	YEAR-TO-DATE

Actual Expenditures

Estimated Expenditures

$3,584,576

$3,591,786

$28,275,728

$29,482,427

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($7,210)	UNDER

-0.20%	UNDER

($1,206,699)

-4.09%

Actual Prior Year	$3,422,161	$29,101,879

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$45,494,560

62.15%

Percent Of Budget Year Completed	8 months	66.67%

COMMENTS: We have favorable variances for both the month and year as of the end of February. We are currently trending under in all budget areas due to vendor credits, cautious spending, and payment timing. As noted in January our medical insurance invoice required adjustments, which caused a payment delay and continues to be outstanding due to this carrier error. This continues to significantly impact the amount that we are under in our year-to-date amount for total expenditures. We anticipate that actual expenditures will be in line with estimates as the year continues but will continue to monitor all areas.

Page 21

$2,400,000 $2,250,000 $2,100,000 $1,950,000 $1,800,000 $1,650,000 $1,500,000 $1,350,000 $1,200,000 $1,050,000 $900,000 $750,000 $600,000 $450,000 $300,000
$150,000

COMPARISON OF TOTAL MONTHLY PERSONAL SERVICES (SALARIES & WAGES)

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

$24,000,000 $22,500,000 $21,000,000 $19,500,000 $18,000,000 $16,500,000 $15,000,000 $13,500,000 $12,000,000 $10,500,000 $9,000,000 $7,500,000 $6,000,000 $4,500,000 $3,000,000 $1,500,000

COMPARISON OF TOTAL YEAR-TO-DATE PERSONAL SERVICES (SALARIES & WAGES)

$0

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

FY 20 ACTUAL	FY 21 EST.	FY 21 ACTUAL

Page 22

COMPARISON OF PERSONAL SERVICES (SALARIES & WAGES)

February 28, 2021

MONTH	YEAR-TO-DATE

Actual Wage Expenditures

Estimated Wage Expenditures

$1,981,589

$2,045,689

$16,296,499

$16,536,214

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($64,100)	UNDER

-3.13%	UNDER

($239,715)

-1.45%

Actual Prior Year	$1,969,990	$15,792,963

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$25,230,318

64.59%

Percent Of Budget Year Completed	8 months	66.67%

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

February 28, 2021

MONTH	YEAR-TO-DATE

Actual Fringe Benefit Expenditures

Estimated Fringe Benefit Expenditures

$938,277

$959,868

$7,279,423

$8,080,023

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($21,591)	UNDER

-2.25%	UNDER

($800,600)

-9.91%

Actual Prior Year	$947,492	$8,314,553

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$12,210,482

59.62%

Percent Of Budget Year Completed	8 months	66.67%

COMMENTS: We are under estimates as of the end of February and for the year. In the month of January our medical insurance invoice required adjustments, which caused a payment delay of January premiums and continues to be outstanding as we wait for the carrier to correct the errors. This is a primary cause for being under estimates by the large amount noted. We have been slightly under estimates and received $60,674 COVID-19 credit that offset United Healthcare July employer medical insurance premiums. Further leading to the favorable variance are wage-related benefits that have come in lower due to personal services line is under estimates. These noted reasons are lending to the overall favorable variance. We believe we will continue to be slightly under, but once the premium issue is resolved expenditures will be much closer to estimates.

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

February 28, 2021

MONTH	YEAR-TO-DATE

Actual Service Expenditures

Estimated Service Expenditures

$603,485

$506,764

$3,667,428

$3,723,798

Variance From Estimate	OVER

Variance From Estimate	OVER

$96,721	UNDER

19.09%	UNDER

($56,370)

-1.51%

Actual Prior Year	$455,085	$3,745,135

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$6,217,453

58.99%

Percent Of Budget Year Completed	8 months	66.67%

COMMENTS: We are on target with annual estimates.

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

February 28, 2021

MONTH	YEAR-TO-DATE

Actual Material Expenditures

Estimated Material Expenditures

$46,362

$60,861

$687,463

$769,739

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($14,499)	UNDER

-23.82%	UNDER

($82,276)

-10.69%

Actual Prior Year	$40,728	$910,134

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$1,101,464

62.41%

Percent Of Budget Year Completed	8 months	66.67%

COMMENTS: We have a favorable variance in this line at the end of February. Supplies and materials can fluctuate greatly due to timing of when invoices are received each year and when payment is required. We believe this is a contributing factor, however, the favorable variance is likely due to COVID-19 factors as well, such as less supplies being needed in the current year due to reserves left over from the prior year when students were out of the buildings for the fourth quarter and fewer activities and field trips. This would include instructional, building maintenance and transportation supplies.

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

February 28, 2021

MONTH	YEAR-TO-DATE

Actual Equipment Expenditures	$915	$3,713

Estimated Equipment Expenditures	$0	$5,000

Variance From Estimate	OVER

Variance From Estimate	OVER

$915	UNDER

0.00%	UNDER

($1,287)

-25.73%

Actual Prior Year	$0	$580

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$10,600

35.03%

Percent Of Budget Year Completed	8 months	66.67%

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

February 28, 2021

MONTH	YEAR-TO-DATE

Actual Other Expenditures

Estimated Other Expenditures

$13,948

$18,604

$341,202

$367,653

Variance From Estimate	UNDER

Variance From Estimate	UNDER

($4,656)	UNDER

-25.03%	UNDER

($26,451)

-7.19%

Actual Prior Year	$8,866	$338,514

Total 2020-2021 Estimate

Percent Of Total Estimate Spent

$724,243

47.11%

Percent Of Budget Year Completed	8 months	66.67%

COMMENTS: We have a favorable variance as of the end of February. We had anticipated that our processing fees for income tax would be higher than it was, which has led to the favorable variance in this line. With our auditor and treasurer costs with final settlement of taxes in the coming months we anticipate that this expense area we come closer in line with annual estimates.

Page 33

RECEIPTS, EXPENDITURES, AND FUND BALANCES REPORT

AND

MONTHLY SUMMARY CHECK REGISTER

Page 34

FEBRUARY 2021 - RECEIPTS, EXPENDITURES, AND FUND BALANCES REPORT

Code
Fund Description
FY Beginning
Balance
MTD Actual
Receipts
FYTD Actual
Receipts
MTD Expended
FYTD Expended
Current Balance
FY Encumbrances
FYTD
Unencumbered
001
GENERAL
$11,603,384.92
$8,982,043.97
$34,937,155.48
$3,584,576.03
$28,275,727.77
$18,264,812.63
$2,348,328.80
$15,916,483.83
002
BOND RETIREMENT
7,513,012.92
2,545,877.00
7,097,228.15
0.00
7,747,580.10
6,862,660.97
2,677,020.63
4,185,640.34
003
PERMANENT IMPROVEMENT
1,072,676.04
416,522.00
1,423,891.41
262,017.59
1,389,629.93
1,106,937.52
76,515.75
1,030,421.77
004
BUILDING
74,686,630.34
69,762.25
639,916.94
3,508,450.59
31,965,336.36
43,361,210.92
38,524,524.93
4,836,685.99
006
FOOD SERVICE
47,510.19
264,945.74
858,624.10
227,070.43
1,034,684.25
(128,549.96)
110,702.84
(239,252.80)
012
ADULT EDUCATION
4,019.80
0.00
0.00
0.00
0.00
4,019.80
0.00
4,019.80
014
ROTARY-INTERNAL SERVICES
25,763.53
745.16
18,058.02
3,449.00
19,320.00
24,501.55
19,616.00
4,885.55
018
PUBLIC SCHOOL SUPPORT
99,215.17
101.48
23,416.01
2,437.20
21,292.04
101,339.14
21,768.64
79,570.50
019
OTHER GRANT
7,655.22
0.00
(98.97)
0.00
154.81
7,401.44
1,915.42
5,486.02
022
DISTRICT AGENCY
121,083.35
729.93
93,440.53
85,494.66
163,508.23
51,015.65
17,893.82
33,121.83
028
SPECIAL EDUCATION FUND
892.58
0.00
0.00
0.00
0.00
892.58
0.00
892.58
070
CAPITAL PROJECTS
130,408.51
0.00
26.36
0.00
0.00
130,434.87
19,453.11
110,981.76
200
STUDENT MANAGED ACTIVITY
133,197.05
704.98
42,101.86
2,608.37
26,896.82
148,402.09
42,238.77
106,163.32
300
DISTRICT MANAGED ACTIVITY
40,094.66
15,448.12
186,231.81
9,707.01
166,804.74
59,521.73
70,853.94
(11,332.21)
401
AUXILIARY SERVICES
169,063.26
140,300.80
275,086.23
120,148.53
281,792.25
162,357.24
36,859.07
125,498.17
451
DATA COMMUNICATION FUND
0.00
0.00
6,300.00
0.00
0.00
6,300.00
0.00
6,300.00
467
STUDENT WELLNESS AND SUCCESS FUND
79,718.87
101,171.87
202,333.87
7,778.94
62,082.87
219,969.87
1,127.53
218,842.34
499
MISCELLANEOUS STATE GRANT FUND
19,658.05
2,222.99
95,916.95
2,022.68
97,861.45
17,713.55
5,498.88
12,214.67
507
ELEMENTARY AND SECONDARY SCHOOL
EMERGENCY RELIEF FUND
0.00
7,580.78
7,580.78
47,718.46
56,203.24
(48,622.46)
9.82
(48,632.28)
510
CORONA VIRUS RELIEF FUND
0.00
140.40
203,878.61
254.80
204,050.21
(171.60)
2,992.53
(3,164.13)
516
IDEA PART B GRANTS
(54,474.26)
106,671.47
461,515.15
55,886.08
438,411.44
(31,370.55)
41,086.28
(72,456.83)
572
TITLE I DISADVANTAGED CHILDREN
(20,098.49)
32,478.58
133,773.52
16,239.29
129,914.32
(16,239.29)
0.00
(16,239.29)
587
IDEA PRESCHOOL-HANDICAPPED
0.00
5,695.69
21,225.95
2,849.72
22,650.81
(1,424.86)
0.00
(1,424.86)
590
IMPROVING TEACHER QUALITY
(87.90)
883.90
11,472.50
2,054.90
12,614.60
(1,230.00)
816.85
(2,046.85)
599
MISCELLANEOUS FED. GRANT FUND
(1,319.47)
707.61
3,284.69
0.00
1,965.22
0.00
0.00
0.00
$95,678,004.34
$12,694,734.72
$46,742,359.95
$7,940,764.28
$72,118,481.46
$70,301,882.83
$44,019,223.61
$26,282,659.22
Grand Total
Page 35

Reporting Period: February 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
123973 Check
5565 OASSA
2/5/2021
306.00
OUTSTANDING
ACCOUNTS_PAYA

0 Electronic
2/3/2021
$ 3,439.54
OUTSTANDING
PAYROLL
0 Electronic
2/12/2021
1,052,917.32
OUTSTANDING
PAYROLL
0 Electronic
900001 PNC Bank - Visa
2/17/2021
9,696.88
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900500 Payroll Account
2/18/2021
30,762.65
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
920000 SCHOOL
EMPLOYEES
2/18/2021
36,825.16
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
910000 STATE
TEACHERS
2/18/2021
110,929.64
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
2/26/2021
1,071,192.00
OUTSTANDING
PAYROLL
0 Electronic
2/26/2021
18,685.73
OUTSTANDING
PAYROLL
0 Electronic
900500 Payroll Account
2/26/2021
31,324.68
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900025 Dearborn Life
Insurance Co
2/26/2021
1,605.15
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900800 Delta Dental Plan
of Ohio, Inc
2/26/2021
12,176.26
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
900600 United Health
Care Insurance
2/26/2021
608,180.87
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
920000 SCHOOL
EMPLOYEES
2/26/2021
49,380.84
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Electronic
910000 STATE
TEACHERS
2/26/2021
114,894.36
OUTSTANDING
ACCOUNTS_PAYA
BLE
0 Check
793738 Washington Auto
Parts Inc.
2/26/2021
156.15
VOID
2/26/2021
ACCOUNTS_PAYA
BLE
123962 Check
188 Eric Armin Inc
2/5/2021
36.00
VOID
2/5/2021
ACCOUNTS_PAYA
BLE
123963 Check
626 Sturtevant, Penny 2/5/2021
138.75
VOID
2/5/2021
ACCOUNTS_PAYA
BLE
123964 Check
703 Pepsi Cola
Bottling Co
2/5/2021
95.30
OUTSTANDING
ACCOUNTS_PAYA
BLE
123965 Check
1008 Rumpke of Ohio,
Inc.
2/5/2021
3,997.32
OUTSTANDING
ACCOUNTS_PAYA
BLE
123966 Check
1046 KE-WA-PA SALES
& SERVICE
2/5/2021
2,850.98
OUTSTANDING
ACCOUNTS_PAYA
BLE
123967 Check
1064 Multi Ventures
Limited
2/5/2021
23,535.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123968 Check
1115 Del-Co Water Co.
2/5/2021
2,750.32
OUTSTANDING
ACCOUNTS_PAYA
BLE
123969 Check
1536 Transportation
Accessories Co
2/5/2021
240.97
OUTSTANDING
ACCOUNTS_PAYA
BLE
123970 Check
1557 TruckPro, LLC
2/5/2021
168.30
OUTSTANDING
ACCOUNTS_PAYA
BLE
123971 Check
2504 American Electric 2/5/2021
26,133.12
OUTSTANDING
ACCOUNTS_PAYA
BLE
123972 Check
3303 DRAMATIC
PUBLISHING CO
2/5/2021
105.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
Page 36

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

BLE
123974 Check
5830 Lakeshore
Learning
Materials
2/5/2021
$ 994.46
OUTSTANDING
ACCOUNTS_PAYA
BLE
123975 Check
6372 Cintas Corp.
Location #003
2/5/2021
57.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
123976 Check
&
6471 Cardinal Bus Sales 2/5/2021
0.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123977 Check
7704 Maredy
Fundraising, Inc.
2/5/2021
392.85
OUTSTANDING
ACCOUNTS_PAYA
BLE
123978 Check
7834 MT. VERNON
HIGH SCHOOL
2/5/2021
400.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123979 Check
70203 Music & Arts
Center
2/5/2021
41.51
OUTSTANDING
ACCOUNTS_PAYA
BLE
123980 Check
70312 Ohio FFA
Association, Inc.
2/5/2021
17.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123981 Check
711113 Read, Amy
2/5/2021
17.92
OUTSTANDING
ACCOUNTS_PAYA
BLE
123982 Check
725155 School Pride Ltd.
2/5/2021
9.95
OUTSTANDING
ACCOUNTS_PAYA
BLE
123983 Check
790326 Friends Office
2/5/2021
412.09
OUTSTANDING
ACCOUNTS_PAYA
BLE
123984 Check
790883 Pearson
Assessment
2/5/2021
778.55
OUTSTANDING
ACCOUNTS_PAYA
BLE
123985 Check
791043 Molly K. Drayer
2/5/2021
110.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123986 Check
792021 Stoughton,
Thomas A
2/5/2021
75.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123987 Check
792107 Great America
Leasing Corp
2/5/2021
412.93
OUTSTANDING
ACCOUNTS_PAYA
BLE
123988 Check
792393 State Security,
LLC
2/5/2021
170.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123989 Check
792660 CCB Technology,
Inc.
2/5/2021
95,532.75
OUTSTANDING
ACCOUNTS_PAYA
BLE
123990 Check
793094 Johnson-Stuber,
Christie
2/5/2021
25.37
OUTSTANDING
ACCOUNTS_PAYA
BLE
123991 Check
793193 City Electric
Supply Company
2/5/2021
209.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
123992 Check
793738 Washington Auto
Parts Inc.
2/5/2021
143.21
OUTSTANDING
ACCOUNTS_PAYA
BLE
123993 Check
794385 Frontline
Technologies
2/5/2021
2,198.70
OUTSTANDING
ACCOUNTS_PAYA
BLE
123994 Check
794534 Consolidated
Electrical
2/5/2021
650.98
OUTSTANDING
ACCOUNTS_PAYA
BLE
123995 Check
794588 Lakes Golf &
Country Club Inc.
2/5/2021
2,700.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123996 Check
794634 Marysville
Bunsold Middle
2/5/2021
100.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123997 Check
795140 Division 7 Roofing 2/5/2021
450.00
OUTSTANDING
ACCOUNTS_PAYA
Page 37

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

123998 Check
795494 Voorhis Slone
Welsh Crossland
2/5/2021
$ 120,589.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
123999 Check
795870 Olentangy Local
Schools
2/5/2021
125.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124000 Check
795892 Sharron Group,
Inc.
2/5/2021
297.56
OUTSTANDING
ACCOUNTS_PAYA
BLE
124001 Check
795903 Wm Caxton
Printing Co.
2/5/2021
799.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124002 Check
991476 ACT, Inc.
2/5/2021
754.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124003 Check
791393 Damron, Cathy
2/5/2021
77.63
OUTSTANDING
ACCOUNTS_PAYA
BLE
124004 Check
795845 Goodrich, Aaron
2/8/2021
150.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124005 Check
188 Eric Armin Inc
2/11/2021
36.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124006 Check
1046 KE-WA-PA SALES
& SERVICE
2/11/2021
417.82
OUTSTANDING
ACCOUNTS_PAYA
BLE
124007 Check
1557 TruckPro, LLC
2/11/2021
202.18
OUTSTANDING
ACCOUNTS_PAYA
BLE
124008 Check
2038 Gordon Food
Service
2/11/2021
70,463.82
OUTSTANDING
ACCOUNTS_PAYA
BLE
124009 Check
2502 VILLAGE OF
SUNBURY
2/11/2021
853.97
OUTSTANDING
ACCOUNTS_PAYA
BLE
124010 Check
3058 Stanton's Sheet
Music, Inc.
2/11/2021
115.84
OUTSTANDING
ACCOUNTS_PAYA
BLE
124011 Check
3064 Ward's Science
2/11/2021
24.77
OUTSTANDING
ACCOUNTS_PAYA
BLE
124012 Check
3303 DRAMATIC
PUBLISHING CO
2/11/2021
352.89
OUTSTANDING
ACCOUNTS_PAYA
BLE
124013 Check
5417 Super Duper
Publications
2/11/2021
248.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124014 Check
5947 RelaDyne
2/11/2021
3,962.65
OUTSTANDING
ACCOUNTS_PAYA
BLE
124015 Check
6335 Verizon Wireless
2/11/2021
1,202.84
OUTSTANDING
ACCOUNTS_PAYA
BLE
124016 Check
6372 Cintas Corp.
Location #003
2/11/2021
26.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124017 Check
6378 HUSTON, LISA
2/11/2021
50.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124018 Check
&
6471 Cardinal Bus Sales 2/11/2021
807.59
OUTSTANDING
ACCOUNTS_PAYA
BLE
124019 Check
Health Dist.
6774 Delaware General 2/11/2021
2,493.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124020 Check
6894 Cox, Matthew J.
2/11/2021
46.70
OUTSTANDING
ACCOUNTS_PAYA
BLE
124021 Check
8227 Licking Heights
Athletic Dept
2/11/2021
175.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124022 Check
75214 Pizza Hut
2/11/2021
1,183.00
OUTSTANDING
ACCOUNTS_PAYA
Page 38

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

124023 Check
792393 State Security,
LLC
2/11/2021
$ 510.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124024 Check
792556 Consolidated
Electric Coop Inc
2/11/2021
10,695.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124025 Check
Rental
792938 Voss Bros. Sales & 2/11/2021
191.96
OUTSTANDING
ACCOUNTS_PAYA
BLE
124026 Check
793193 City Electric
Supply Company
2/11/2021
187.21
OUTSTANDING
ACCOUNTS_PAYA
BLE
124027 Check
793465 Unifirst
Corporation
2/11/2021
27.56
OUTSTANDING
ACCOUNTS_PAYA
BLE
124028 Check
793738 Washington Auto
Parts Inc.
2/11/2021
37.91
OUTSTANDING
ACCOUNTS_PAYA
BLE
124029 Check
793830 Young, Jennifer
2/11/2021
1,710.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124030 Check
793894 United Dairy, Inc.
2/11/2021
13,898.84
OUTSTANDING
ACCOUNTS_PAYA
BLE
124031 Check
794068 Roger E. Howard
2/11/2021
7,998.75
OUTSTANDING
ACCOUNTS_PAYA
BLE
124032 Check
794266 Central Dist.
Athletic Board
2/11/2021
200.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124033 Check
794447 Klamfoth, Linda
2/11/2021
105.74
OUTSTANDING
ACCOUNTS_PAYA
BLE
124034 Check
794697 WAYAC Scales &
Calibration Inc
2/11/2021
277.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124035 Check
795054 Columbus
Kenworth Inc.
2/11/2021
37.82
OUTSTANDING
ACCOUNTS_PAYA
BLE
124036 Check
795078 Barnes & Noble
College
2/11/2021
138.75
OUTSTANDING
ACCOUNTS_PAYA
BLE
124037 Check
795116 R & R Services
Plus LLC
2/11/2021
500.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124038 Check
795198 Mitchell Lock
2/11/2021
966.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124039 Check
795298 Big Walnut
Apparel
2/11/2021
1,193.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124040 Check
795799 Riverside
Assessments, LLC
DBA: Riverside
Insights
2/11/2021
17,777.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124041 Check
795807 DeLoss, Lindsey
2/11/2021
144.06
OUTSTANDING
ACCOUNTS_PAYA
BLE
124042 Check
991567 Bluegrass
Recreation Sales
and Installation
2/11/2021
2,090.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124043 Check
991571 Logan-Hocking
Local School
District
2/11/2021
400.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124044 Check
991578 Rea & Associates,
Inc.
2/11/2021
2,025.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124045 Check
795555 Gilbane Building
2/12/2021
3,367,185.50
OUTSTANDING
ACCOUNTS_PAYA
Page 39

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

124046 Check
7804 BIG WALNUT
ATHLETIC
BOOSTERS
2/17/2021
$ 354.04
OUTSTANDING
REFUND
124047 Check
792643 Garcia, Plutocro
2/17/2021
100.00
OUTSTANDING
REFUND
124048 Check
991587 Shicks, April
2/17/2021
35.00
OUTSTANDING
REFUND
124049 Check
991588 Henrich, Jess
2/17/2021
180.00
OUTSTANDING
REFUND
124050 Check
991589 Chalmers,
Christine
2/17/2021
115.00
OUTSTANDING
REFUND
124051 Check
1046 KE-WA-PA SALES
& SERVICE
2/18/2021
471.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124052 Check
1064 Multi Ventures
Limited
2/18/2021
2,137.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124053 Check
1557 TruckPro, LLC
2/18/2021
204.03
OUTSTANDING
ACCOUNTS_PAYA
BLE
124054 Check
2038 Gordon Food
Service
2/18/2021
9,059.42
OUTSTANDING
ACCOUNTS_PAYA
BLE
124055 Check
2502 VILLAGE OF
SUNBURY
2/18/2021
2,481.83
OUTSTANDING
ACCOUNTS_PAYA
BLE
124056 Check
2504 American Electric 2/18/2021
2,024.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124057 Check
3058 Stanton's Sheet
Music, Inc.
2/18/2021
121.35
OUTSTANDING
ACCOUNTS_PAYA
BLE
124058 Check
5237 ESC of Central
Ohio
2/18/2021
26,444.89
OUTSTANDING
ACCOUNTS_PAYA
BLE
124059 Check
5522 OSBA
2/18/2021
8,083.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124060 Check
5830 Lakeshore
Learning
Materials
2/18/2021
1,143.92
OUTSTANDING
ACCOUNTS_PAYA
BLE
124061 Check
6360 Commercial Parts
& Service Inc
2/18/2021
116.68
OUTSTANDING
ACCOUNTS_PAYA
BLE
124062 Check
6372 Cintas Corp.
Location #003
2/18/2021
57.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
124063 Check
Inc.
6466 Continental Press, 2/18/2021
54.70
OUTSTANDING
ACCOUNTS_PAYA
BLE
124064 Check
&
6471 Cardinal Bus Sales 2/18/2021
373.67
OUTSTANDING
ACCOUNTS_PAYA
BLE
124065 Check
7374 National FFA
Organization
2/18/2021
304.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124066 Check
70181 UNITED ART &
EDUCATION
2/18/2021
58.67
OUTSTANDING
ACCOUNTS_PAYA
BLE
124067 Check
70203 Music & Arts
Center
2/18/2021
25.28
OUTSTANDING
ACCOUNTS_PAYA
BLE
124068 Check
75214 Pizza Hut
2/18/2021
959.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124069 Check
789714 Alexander,
Stephen P.
2/18/2021
114.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124070 Check
790326 Friends Office
2/18/2021
103.61
OUTSTANDING
ACCOUNTS_PAYA
BLE
Page 40

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

124071 Check
790712 McGann, Michael
2/18/2021
$ 39.95
OUTSTANDING
ACCOUNTS_PAYA
BLE
124072 Check
791262 Blick Art Materials 2/18/2021
162.78
OUTSTANDING
ACCOUNTS_PAYA
BLE
124073 Check
791693 Ohio BCI & I
2/18/2021
1,317.25
OUTSTANDING
ACCOUNTS_PAYA
BLE
124074 Check
792275 FRANK, ALAN
2/18/2021
52.64
OUTSTANDING
ACCOUNTS_PAYA
BLE
124075 Check
792286 Britenstine
Environmental
2/18/2021
835.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124076 Check
792640 Beem's BP
Distributing, Inc.
2/18/2021
16,972.05
OUTSTANDING
ACCOUNTS_PAYA
BLE
124077 Check
793254 Eugene A.
Guglielmi
2/18/2021
1,036.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124078 Check
793465 Unifirst
Corporation
2/18/2021
49.12
OUTSTANDING
ACCOUNTS_PAYA
BLE
124079 Check
793635 Discovery
Benefits, Inc.
2/18/2021
1,065.15
OUTSTANDING
ACCOUNTS_PAYA
BLE
124080 Check
793710 Rush Truck
Centers of Ohio,
Inc.
2/18/2021
254.45
OUTSTANDING
ACCOUNTS_PAYA
BLE
124081 Check
793935 Knight Sound &
Lighting, Inc.
2/18/2021
1,700.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124082 Check
794068 Roger E. Howard
2/18/2021
1,109.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124083 Check
794119 The Ohio State
University
2/18/2021
485.48
OUTSTANDING
ACCOUNTS_PAYA
BLE
124084 Check
794306 Otterbein
University
2/18/2021
290.25
OUTSTANDING
ACCOUNTS_PAYA
BLE
124085 Check
794587 The College Board 2/18/2021
595.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124086 Check
794854 AhelioTech
Services, LTD
2/18/2021
270.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124087 Check
794884 ASCD - Assoc for
Supervision &
2/18/2021
1,062.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124088 Check
795054 Columbus
Kenworth Inc.
2/18/2021
69.80
OUTSTANDING
ACCOUNTS_PAYA
BLE
124089 Check
795116 R & R Services
Plus LLC
2/18/2021
180.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124090 Check
795181 Time
Warner/Spectrum
Enterpris
2/18/2021
568.22
OUTSTANDING
ACCOUNTS_PAYA
BLE
124091 Check
795230 School Nutrition
Association
2/18/2021
147.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124092 Check
795502 VEX Robotics, Inc. 2/18/2021
81.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
124093 Check
795654 Mark Cantrell
Plumbing
2/18/2021
1,727.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124094 Check
795685 US Bank National
2/18/2021
9,107.44
OUTSTANDING
ACCOUNTS_PAYA
Page 41

Reporting Period: February 2021 (FY 2021)
Big Walnut Local Schools
Disbursement Report
Check #
Check Type
Vendor #
Primary Name
Date
Amount
Reconcile Date
Status
Void Date
Type
124120 Check
723780 Direct Energy
Business, LLC
2/25/2021
8,245.11
OUTSTANDING
ACCOUNTS_PAYA
BLE

124095 Check
795704 Bair, Layne
2/18/2021
$ 43.38
OUTSTANDING
ACCOUNTS_PAYA
BLE
124096 Check
795712 Hard Eight LLC
2/18/2021
255,230.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124097 Check
991318 Quadient Leasing
USA, Inc.
2/18/2021
2,191.16
OUTSTANDING
ACCOUNTS_PAYA
BLE
124098 Check
991583 Moore, Edward
James
2/18/2021
65.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124099 Check
991591 Mogan, Tabitha
2/22/2021
255.00
OUTSTANDING
REFUND
124100 Check
991592 Becker, Teresa
2/22/2021
200.00
OUTSTANDING
REFUND
124101 Check
703 Pepsi Cola
Bottling Co
2/25/2021
95.30
OUTSTANDING
ACCOUNTS_PAYA
BLE
124102 Check
721 Craig, Georgia
2/25/2021
30.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124103 Check
1008 Rumpke of Ohio,
Inc.
2/25/2021
3,997.32
OUTSTANDING
ACCOUNTS_PAYA
BLE
124104 Check
1064 Multi Ventures
Limited
2/25/2021
814.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124105 Check
1115 Del-Co Water Co.
2/25/2021
418.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124106 Check
1536 Transportation
Accessories Co
2/25/2021
401.73
OUTSTANDING
ACCOUNTS_PAYA
BLE
124107 Check
2038 Gordon Food
Service
2/25/2021
14,902.61
OUTSTANDING
ACCOUNTS_PAYA
BLE
124108 Check
2503 Columbia Gas Of
Ohio
2/25/2021
5,804.90
OUTSTANDING
ACCOUNTS_PAYA
BLE
124109 Check
3064 Ward's Science
2/25/2021
28.77
OUTSTANDING
ACCOUNTS_PAYA
BLE
124110 Check
5237 ESC of Central
Ohio
2/25/2021
26,852.68
OUTSTANDING
ACCOUNTS_PAYA
BLE
124111 Check
5565 OASSA
2/25/2021
100.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124112 Check
5725 BRICKER &
ECKLER LLP
2/25/2021
460.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124113 Check
6372 Cintas Corp.
Location #003
2/25/2021
57.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
124114 Check
Association
6417 Ohio Middle Level 2/25/2021
440.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124115 Check
6457 Delaware County
Sheriff's Offc
2/25/2021
9,943.16
OUTSTANDING
ACCOUNTS_PAYA
BLE
124116 Check
Inc.
6466 Continental Press, 2/25/2021
70.45
OUTSTANDING
ACCOUNTS_PAYA
BLE
124117 Check
&
6471 Cardinal Bus Sales 2/25/2021
38.33
OUTSTANDING
ACCOUNTS_PAYA
BLE
124118 Check
7834 MT. VERNON
HIGH SCHOOL
2/25/2021
400.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124119 Check
9111 Pyrinex, Inc.
2/25/2021
264.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
Page 42

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

124121 Check
790326 Friends Office
2/25/2021
$ 64.54
OUTSTANDING
ACCOUNTS_PAYA
BLE
124122 Check
790734 Easton Telecom
Services, LLC
2/25/2021
1,246.55
OUTSTANDING
ACCOUNTS_PAYA
BLE
124123 Check
792178 Germann, Douglas 2/25/2021
27.78
OUTSTANDING
ACCOUNTS_PAYA
BLE
124124 Check
792244 Castiglione, Kim
2/25/2021
47.94
OUTSTANDING
ACCOUNTS_PAYA
BLE
124125 Check
792393 State Security,
LLC
2/25/2021
255.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124126 Check
792443 Batteries Plus
2/25/2021
239.25
OUTSTANDING
ACCOUNTS_PAYA
BLE
124127 Check
792556 Consolidated
Electric Coop Inc
2/25/2021
990.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124128 Check
792640 Beem's BP
Distributing, Inc.
2/25/2021
966.84
OUTSTANDING
ACCOUNTS_PAYA
BLE
124129 Check
793023 Phonak, LLC
2/25/2021
914.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
124130 Check
793078 Truax, Megan
(reimbursements)
2/25/2021
83.79
OUTSTANDING
ACCOUNTS_PAYA
BLE
124131 Check
793117 Meacham,
Christopher Allen
2/25/2021
342.00
VOID
2/25/2021
ACCOUNTS_PAYA
BLE
124132 Check
793465 Unifirst
Corporation
2/25/2021
76.68
OUTSTANDING
ACCOUNTS_PAYA
BLE
124133 Check
793635 Discovery
Benefits, Inc.
2/25/2021
1,038.15
OUTSTANDING
ACCOUNTS_PAYA
BLE
124134 Check
793738 Washington Auto
Parts Inc.
2/25/2021
199.71
OUTSTANDING
ACCOUNTS_PAYA
BLE
124135 Check
793894 United Dairy, Inc.
2/25/2021
1,283.56
OUTSTANDING
ACCOUNTS_PAYA
BLE
124136 Check
793957 ABC Supply
Company, Inc.
2/25/2021
1,006.46
OUTSTANDING
ACCOUNTS_PAYA
BLE
124137 Check
794032 IPEVO, Inc.
2/25/2021
115.06
OUTSTANDING
ACCOUNTS_PAYA
BLE
124138 Check
794764 Glockner Oil
Company
2/25/2021
61.95
OUTSTANDING
ACCOUNTS_PAYA
BLE
124139 Check
794774 Conjuguemos
2/25/2021
80.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124140 Check
794833 Asset Genie, Inc.
2/25/2021
27.80
OUTSTANDING
ACCOUNTS_PAYA
BLE
124141 Check
795198 Mitchell Lock
2/25/2021
145.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124142 Check
795298 Big Walnut
Apparel
2/25/2021
6,532.48
OUTSTANDING
ACCOUNTS_PAYA
BLE
124143 Check
795436 PM Graphics Inc.
2/25/2021
1,523.55
OUTSTANDING
ACCOUNTS_PAYA
BLE
124144 Check
795654 Mark Cantrell
Plumbing
2/25/2021
980.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
124145 Check
795712 Hard Eight LLC
2/25/2021
1,545.00
OUTSTANDING
ACCOUNTS_PAYA
Page 43

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

124146 Check
991318 Quadient Leasing
USA, Inc.
2/25/2021
$ 3,083.19
OUTSTANDING
ACCOUNTS_PAYA
BLE
124147 Check
991538 TP Mechanical
Contractors, Inc.
2/25/2021
1,813.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124148 Check
991547 The K Company,
Inc.
2/25/2021
925.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124149 Check
991551 Hulkenberg, John
2/25/2021
377.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124150 Check
793117 Meacham,
Christopher Allen
2/25/2021
228.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124151 Check
991478 Holden II, George
S.
2/25/2021
114.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124152 Check
214 COPCO
Electronics, Inc.
2/26/2021
2,110.73
OUTSTANDING
ACCOUNTS_PAYA
BLE
124153 Check
1046 KE-WA-PA SALES
& SERVICE
2/26/2021
184.73
OUTSTANDING
ACCOUNTS_PAYA
BLE
124154 Check
1064 Multi Ventures
Limited
2/26/2021
23,535.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124155 Check
1115 Del-Co Water Co.
2/26/2021
2,804.08
OUTSTANDING
ACCOUNTS_PAYA
BLE
124156 Check
2038 Gordon Food
Service
2/26/2021
8,920.06
OUTSTANDING
ACCOUNTS_PAYA
BLE
124157 Check
2504 American Electric 2/26/2021
25,434.15
OUTSTANDING
ACCOUNTS_PAYA
BLE
124158 Check
3137 Tristar
Transportation Co
2/26/2021
3,448.75
OUTSTANDING
ACCOUNTS_PAYA
BLE
124159 Check
3231 FLINN
SCIENTIFIC, INC.
2/26/2021
7,815.39
OUTSTANDING
ACCOUNTS_PAYA
BLE
124160 Check
3303 DRAMATIC
PUBLISHING CO
2/26/2021
64.31
OUTSTANDING
ACCOUNTS_PAYA
BLE
124161 Check
5237 ESC of Central
Ohio
2/26/2021
3,418.04
OUTSTANDING
ACCOUNTS_PAYA
BLE
124162 Check
5264 Ohio Department
Of Commerce
2/26/2021
68.25
OUTSTANDING
ACCOUNTS_PAYA
BLE
124163 Check
5725 BRICKER &
ECKLER LLP
2/26/2021
10,321.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
124164 Check
6372 Cintas Corp.
Location #003
2/26/2021
57.20
OUTSTANDING
ACCOUNTS_PAYA
BLE
124165 Check
Association
6417 Ohio Middle Level 2/26/2021
440.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124166 Check
&
6471 Cardinal Bus Sales 2/26/2021
118.66
OUTSTANDING
ACCOUNTS_PAYA
BLE
124167 Check
6475 Parallel
Technologies Inc.
2/26/2021
117.70
OUTSTANDING
ACCOUNTS_PAYA
BLE
124168 Check
#34063345
8898 Office Depot Dept 2/26/2021
102.93
OUTSTANDING
ACCOUNTS_PAYA
BLE
124169 Check
72155 HANNA, RONALD 2/26/2021
200.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124170 Check
75214 Pizza Hut
2/26/2021
1,435.00
OUTSTANDING
ACCOUNTS_PAYA
Page 44

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

124171 Check
790326 Friends Office
2/26/2021
$ 172.12
OUTSTANDING
ACCOUNTS_PAYA
BLE
124172 Check
791495 Professional
Speech Services
2/26/2021
36,945.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124173 Check
791658 Evans, Melissa
2/26/2021
7.57
OUTSTANDING
ACCOUNTS_PAYA
BLE
124174 Check
791673 IRC TEAM
SPORTS
2/26/2021
497.28
OUTSTANDING
ACCOUNTS_PAYA
BLE
124175 Check
792107 Great America
Leasing Corp
2/26/2021
212.32
OUTSTANDING
ACCOUNTS_PAYA
BLE
124176 Check
792183 Macklin-Lanning,
Kristen
2/26/2021
130.83
OUTSTANDING
ACCOUNTS_PAYA
BLE
124177 Check
792260 Terminal Supply
Inc
2/26/2021
31.56
OUTSTANDING
ACCOUNTS_PAYA
BLE
124178 Check
792393 State Security,
LLC
2/26/2021
340.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124179 Check
792443 Batteries Plus
2/26/2021
316.65
OUTSTANDING
ACCOUNTS_PAYA
BLE
124180 Check
792640 Beem's BP
Distributing, Inc.
2/26/2021
865.48
OUTSTANDING
ACCOUNTS_PAYA
BLE
124181 Check
792733 Larry Sargent
2/26/2021
2,906.28
OUTSTANDING
ACCOUNTS_PAYA
BLE
124182 Check
793738 Washington Auto
Parts Inc.
2/26/2021
155.81
OUTSTANDING
ACCOUNTS_PAYA
BLE
124183 Check
793935 Knight Sound &
Lighting, Inc.
2/26/2021
719.99
OUTSTANDING
ACCOUNTS_PAYA
BLE
124184 Check
793957 ABC Supply
Company, Inc.
2/26/2021
1,006.46
OUTSTANDING
ACCOUNTS_PAYA
BLE
124185 Check
794068 Roger E. Howard
2/26/2021
3,490.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124186 Check
794374 Boehm, Dawn
2/26/2021
43.85
OUTSTANDING
ACCOUNTS_PAYA
BLE
124187 Check
794792 Team Sports, Inc.
2/26/2021
3,868.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124188 Check
794833 Asset Genie, Inc.
2/26/2021
59.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124189 Check
794854 AhelioTech
Services, LTD
2/26/2021
270.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124190 Check
795038 Columbus State
Community
2/26/2021
337.07
OUTSTANDING
ACCOUNTS_PAYA
BLE
124191 Check
795339 Whiteside, Justin
2/26/2021
114.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124192 Check
Services
795548 Reach Educational 2/26/2021
7,560.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124193 Check
795555 Gilbane Building
Company
2/26/2021
5,700.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124194 Check
795648 Stage Lighting
Store, LLC
2/26/2021
785.68
OUTSTANDING
ACCOUNTS_PAYA
BLE
124195 Check
795667 Flourish
2/26/2021
2,000.00
OUTSTANDING
ACCOUNTS_PAYA
Page 45

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

Therapy, LLC
124196 Check
991554 VitalSigns
2/26/2021
$ 4,995.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124197 Check
991562 Stat Integrated
Technologies, Inc.
DBA: Aqua Doc
Lake And Pond
Management
2/26/2021
682.50
OUTSTANDING
ACCOUNTS_PAYA
BLE
124198 Check
Community
Swimming Pool
991569 Westerville Jaycee 2/26/2021
860.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124199 Check
991583 Moore, Edward
James
2/26/2021
60.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124200 Check
991584 Hydra Aquatics,
Inc.
2/26/2021
240.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124201 Check
991593 The ACT Review
2/26/2021
2,100.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124202 Check
991597 The Ohio State
University -
BuckeyeThon
2/26/2021
100.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
124203 Check
991598 Joseph, Ronald
2/26/2021
75.00
OUTSTANDING
ACCOUNTS_PAYA
BLE
Grand Total
$ 7,572,405.68
Page 46

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

AND

INVESTMENT REPORT FOR ALL FUNDS

Page 47

Comparison of Fiscal Year 2021 YTD Appropriations with Fiscal Year YTD Actual Expenditures - All Funds
57%
42%
7%
23%
13%
70%
36%
15%
85%
44%
22%
29%
78%
0%
0%
0%
51%
46%
29%
84%
92%
20%

BOE Approved
Appropriation
Prior FY
Encumbrance
FYTD
Expendable
FYTD
Expenditures
Current
Encumbrances
Unencumbered
Balance
Unencumbered
Percent
002 - BOND RETIREMENT
24,356,506
-
24,356,506
7,747,580
2,677,021
13,931,905
003 - PERMANENT IMPROVEMENT
2,050,577
481,784
2,532,361
1,389,630
76,516
1,066,215
004 - BUILDING IMPROVEMENT
13,513,172
61,893,458
75,406,630
31,965,336
38,524,525
4,916,769
006 - FOOD SERVICE
1,478,643
1,378
1,480,020
1,034,684
110,703
334,633
014 - ROTARY-INTERNAL SERVICES
25,393
19,547
44,940
19,320
19,616
6,004
018 - PUBLIC SCHOOL SUPPORT
144,382
638
145,020
21,292
21,769
101,959
019 - OTHER GRANT
3,255
-
3,255
155
1,915
1,185
022 - DISTRICT AGENCY
209,635
3,074
212,709
163,508
17,894
31,307
070 - CAPITAL PROJECTS
130,400
-
130,400
-
19,453
110,947
200 - STUDENT MANAGED ACTIVITY
118,623
3,783
122,406
26,897
42,239
53,270
300 - DISTRICT MANAGED STUDENT ACTIVITY
302,163
2,774
304,937
166,805
70,854
67,278
401 - AUXILLIARY SERVICES
389,434
58,717
448,151
281,792
36,859
129,500
451 - DATA COMMUNICATION FUND
12,600
-
12,600
-
-
12,600
100%
467 - STUDENT WELLNESS AND SUCCESS
285,208
-
285,208
62,083
1,128
221,997
499 - MISCELLANEOUS STATE GRANT FUND
111,051
43,460
154,512
97,861
5,499
51,151
507 - ESSER FUND
179,127
-
179,127
56,203
10
122,914
510 - CORONA VIRUS RELIEF FUND
207,255
-
207,255
204,050
2,993
212
516 - IDEA PART-B GRANT
971,600
6,723
978,323
438,411
41,086
498,825
551 LIMITED ENGLISH PROFICIENCY
7,170
-
7,170
-
-
7,170
100%
572 - TITLE I
239,295
-
239,295
129,914
-
109,381
587 - EARLY CHILDHOOD SPECIAL EDUCATION GRANT
25,635
6,092
31,726
22,651
-
9,076
590 - TITLE II-A IMPROVING TEACHER QUALITY
84,069
80
84,149
12,615
817
70,718
599 - MISCELLANEOUS FEDERAL GRANTS
25,234
-
25,234
1,965
-
23,269
TOTAL ALL FUNDS
44,870,429
62,521,507
107,391,936
43,842,754
41,670,895
21,878,288
Page 48

BIG WALNUT LOCAL SCHOOL DISTRICT INVESTMENT PORTFOLIO February 28, 2021
Purchase 	Yield 	Maturity 	Days to 	Est. Interest 

Institution	Instrument Type	Cost Basis	Date	Rate	Date	Maturity	Remaining

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

1) Sallie Mae Bank 2) Patriot Bank, NA 3) MUFG Bank LTD
4) State Bk India New York 5) Goldman Sachs Bk USA

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

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

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

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

36            $3,087.67 57            $3,458.19 201            $3,780.94 274            $4,569.76 638            $8,892.48

Fifth Third Investment Total Subtotal	$3,276,219.06

RedTree Investment Group - Investments

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

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

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

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

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

5                $787.50 9                $712.50 12                $614.17 22                $139.06 54                $286.61 95            $2,000.00
472	$1,050.00 479                $780.00 838	$2,500.00 872	$1,700.00 641	$1,400.00 976	$7,845.75

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

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

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

$14,958.39 $0.00 $0.00
$263,094.85

2/28/2021	0.05% 2/28/2021	0.01% 2/28/2021	0.01% 2/28/2021	0.01%

3/1/2021	1	$0.02 3/1/2021	1	$0.00 3/1/2021	1	$0.00 3/1/2021	1	$0.07

5) First American Obligations Fund Money Market	$4,540.45	2/28/2021	0.03%	3/1/2021	1	$0.00

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

$4,685,981.06	2/28/2021	0.09%	3/1/2021	1	$11.55 $4,968,574.75
$10,741,664.92

ACTIVE FUNDS - General Operating Funds

1) First Commonwealth Bank 2) First Commonwealth Bank

Total Active Funds

Checking - General Checking - Payroll

$10,018,600.52 $442,003.17

$10,460,603.69

2/28/2021           0.00% 2/28/2021           0.00%

3/1/2021                     1                    $0.00 3/1/2021                     1                    $0.00

Total Active and Interim Funds - General Operating	$21,202,268.61	0.21%	75	$43,616.27

Page 49

1)
BIG WALNUT LOCAL SCHOOL DISTRICT CONSTRUCTION - INVESTMENT PORTFOLIO February 28, 2021

Purchase 	Yield 
Institution	Instrument Type	Cost Basis	Date	Rate

Maturity 
Date

Days to 
Maturity

Est. Earnings 
Remaining

December 2017 - Note/Bond Proceeds Commercial Paper
1) BNP Paribas	Commercial Paper	$344,332.23	7/29/2020	0.26%	4/23/2021	54	$667.77

Money Markets

First American Treasury Obligations Fund

Money Markets Subtotal

Money Market	$1,762.15	2/28/2021	0.03%	3/1/2021	1	$0.00

$1,762.15

Total December 2017 - Note/Bond Proceeds	$346,094.38

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

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

$1,987,500.00 $1,391,359.38 $1,491,635.40

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

1.65%	2/28/2021 1.66%	2/28/2021 0.56%	3/17/2021

0           $12,500.00 0             $8,640.62 17             $8,364.60

Federal Government Obligations Subtotal	$4,870,494.78

Commercial Paper 4) BNP Paribas 5) Natixis NY 6) BNP Paribas
7) Royal Bank of Canada (RBC) 8) Toyota Motor Credit
9) JP Morgan

Commercial Paper Subtotal

First American Treasury 7) Obligations Fund

Subtotal

Total July 2018 - Bond Proceeds

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

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

Money Market

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

$997,840.00 $1,416,166.00 $499,100.00 $519,190.10 $598,830.00 $998,200.00

$5,029,326.10

$21,087.55

$21,087.55

$9,920,908.43

$4,001,821.47 $999,710.00 $1,134,802.34 $5,408,812.50 $1,499,425.50 $618,822.00 $1,377,585.00 $2,000,000.00 $2,499,165.00 $900,000.00

7/15/2020 7/9/2020 8/20/2020 9/28/2020 11/6/2020 11/12/2020

2/28/2021

10/24/2019 4/28/2020 11/26/2019 12/10/2019 5/6/2020 5/18/2020 5/21/2020 6/15/2020 6/25/2020 7/20/2020

0.32%	3/15/2021 0.36%           4/5/2021 0.24%	5/17/2021 0.21%	6/22/2021 0.26%           8/3/2021 0.24%           8/9/2021

0.03%	3/1/2021

1.65%	2/28/2021 0.27%	7/27/2021 1.66%	7/31/2021 1.68%	8/31/2021 0.27%           5/6/2022 0.26%	5/18/2022 0.25%	5/18/2022 0.35%	6/15/2022 0.28%	6/22/2022 0.32%      10/20/2022

15             $2,160.00 36             $3,834.00 78                 $900.00 114                 $809.90 156             $1,170.00 162             $1,800.00

1	$0.02

0	$28,178.53 149             $1,540.00 153	$16,638.29 184	$81,900.00 432             $6,199.50 444             $2,666.00 444             $5,727.00 472	$10,500.00 479	$10,585.00 599             $6,300.00

Federal Government Obligations Subtotal	$20,440,143.81

Page 50

BIG WALNUT LOCAL SCHOOL DISTRICT CONSTRUCTION - INVESTMENT PORTFOLIO February 28, 2021

Institution	Instrument Type

May 2019 - Bond Proceeds (Continued) Municipal Bonds

Purchase 	Yield 
Cost Basis	Date	Rate

Maturity 
Date

Days to 
Maturity

Est. Earnings 
Remaining

11) City of Strongsville

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

Municipal Bonds Subtotal

Certificates of Deposit

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

24) Brookline Bank, MA

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

Certificate of Deposit Subtotal

Commercial Paper 28) Natixis NY 29) BNP Paribas 30) Natixis NY 31) BNP Paribas
32) Toyota Motor Credit 33) Toyota Motor Credit 34) JP Morgan
35) Royal Bank of Canada (RBC) 36) MUFG Bank
37) MUFG Bank

Commercial Paper Subtotal

38)
First American Treasury Obligations Fund

39) Star Ohio - Construction Fund

Subtotal

Total May 2019 - Bond Proceeds

Grand Total Construction Proceeds

Municipal Bond Municipal Bond Municipal Bond Municipal Bond

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

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

Money Market

Money Market

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

$2,599,930.55

$247,000.00 $247,000.00 $247,000.00 $249,000.00 $247,000.00 $245,852.40 $249,000.00 $249,000.00 $249,000.00 $249,000.00 $248,975.10 $248,962.65 $248,975.10

$3,225,765.25

$1,246,437.50 $997,840.00 $798,320.00 $499,100.00 $1,097,862.94 $998,050.00 $1,996,400.00 $1,497,422.09 $998,145.83 $124,777.50

$10,254,355.86

$829,276.27

$2,801,195.84

$3,630,472.11

$40,150,667.58

$50,417,670.39

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

4/15/2020 4/15/2020 4/15/2020 4/20/2020 4/20/2020 5/6/2019 5/11/2020 4/15/2020 8/5/2020 5/8/2020 4/14/2020 5/8/2020 5/7/2020

6/12/2020 7/15/2020 8/7/2020 8/20/2020 10/13/2020 11/6/2020 11/12/2020 11/13/2020 12/10/2020 12/17/2020

2/28/2021

2/28/2021

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

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

0.38%	3/9/2021 0.32%         3/15/2021 0.28%	5/4/2021 0.24%         5/17/2021 0.26%	7/9/2021 0.26%	8/3/2021 0.24%	8/9/2021 0.23%	8/9/2021 0.25%	9/3/2021 0.24%         9/10/2021

0.03%	3/1/2021

0.09%	3/1/2021

0.69%

102	$6,928.50 130	$3,030.00 144	$2,165.00 201                  $777.21

46               $2,717.00 46               $2,717.00 46               $2,717.00 50                  $435.76 51               $2,832.72 64               $3,161.10 72                  $217.89 78                  $498.00 82                  $124.50 130                  $435.75 141                  $502.16 162                  $473.10 253                  $460.65

9               $3,562.50 15               $2,160.00 65               $1,680.00 78                  $900.00 131               $2,137.06 156               $1,950.00 162               $3,600.00 162               $2,577.91 187               $1,854.17 194                  $222.50

1	$0.68

1	$6.91

149	$249,025.59

Page 51

BIG WALNUT LOCAL SCHOOL DISTRICT INVESTMENT EARNINGS REVENUE February 28, 2021

Fund

General Fund (001)

Building Project Fund (004-9017)

Food Service Fund (006)

Sunbury Meadows CDA (022-9200)

Auxillary Services Fund (401)

Total All Funds

Month to Date

$1,118.89

$69,762.25

$0.00

$4.93

$8.60

$70,894.67

Year to Date

$77,131.27

$533,976.26

$16.81

$38.60

$578.79

$611,741.73

Page 52

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

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