forecast comparison - general operating fund - march 2018 · 2018. 4. 27. · 4.300 - other objects...

March 2018 FCST Estimate

March 2018 Actuals

March 2017 Actuals

Variance-March 2018

Actuals to Estimate Explanation of Variance

Revenue:

1.010 - General Property Tax (Real Estate) 68,262$ 1,021,601$ 140,842$ 953,339$ timing of tax settlement from Cuyahoga County (APR in FY17) and advances from Summit County

1.020 - Public Utility Personal Property Tax 164,107$ 173,224$ 157,107$ 9,117$ 1.035 - Unrestricted Grants-in-Aid 127,923$ 127,592$ 128,001$ (331)$ 1.040 - Restricted Grants-in-Aid 9,510$ 3,540$ 9,765$ (5,970)$ 1.050 - Property Tax Allocation -$ -$ -$ -$ 1.060 - All Other Operating Revenues 22,829$ 33,253$ 26,927$ 10,424$ timing of interest earnings on investment maturities 1.070 - Total Revenue 392,631$ 1,359,210$ 462,642$ 966,579$

Other Financing Sources: 2.050 - Advances In $ - $ - $ - $ - 2.060 - All Other Financing Sources $ - $ - $ - -$ 2.080 Total Revenue and Other Financing Sources 392,631$ 1,359,210$ 462,642$ 966,579$

Expenditures:

3.010 - Personnel Services 831,876$ 806,360$ 693,453$ 25,516$ timing of FY18 expenditures vs estimates based on historical trends, used Intergovernmental category for some salaries in FY17 thus variances in monthly estimates

3.020 - Employees' Retirement/Insur. Benefits 240,000$ 257,535$ 222,585$ (17,535)$ timing of FY18 expenditures vs estimates based on historical trends

3.030 - Purchased Services 59,044$ 43,461$ 90,055$ 15,583$ timing of FY18 expenditures vs estimates based on historical trends

3.040 - Supplies and Materials 37,605$ 27,344$ 34,005$ 10,261$ timing of FY18 expenditures vs estimates based on historical trends

3.050 - Capital Outlay 50,000$ 35,783$ -$ 14,217$ timing of FY18 expenditures vs estimates based on historical trends

3.060 - Intergovernmental -$ -$ 121,756$ -$ timing of FY18 expenditures vs estimates based on historical trends

4.300 - Other Objects 64,359$ 60,096$ 64,359$ 4,263$ 4.500 - Total Expenditures 1,282,884$ 1,230,579$ 1,226,213$ 52,305$

Other Financing Uses: 5.010 - Operating Transfers-Out -$ -$ -$ -$ 5.020 - Advances Out -$ -$ 15,000$ -$ 5.030 - All Other Financing Uses -$ -$ -$ -$ 5.050 - Total Expenditures and Other Financing Uses 1,282,884$ 1,230,579$ 1,241,213$ 52,305$

Surplus/(Deficit) for Month (890,253)$ 128,631$ (778,571)$ 1,018,884$

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Forecast Comparison - General Operating Fund - March 2018

Cuyahoga Valley Career Center

FCST Comp Month



March 2018 FCST EstimateMarch 2018 ActualsMarch 2017 ActualsVariance-March 2018 Actuals to EstimateExplanation of Variance

Revenue:

1.010 - General Property Tax (Real Estate)$ 68,262$ 1,021,601$ 140,842$ 953,339timing of tax settlement from Cuyahoga County (APR in FY17) and advances from Summit County

1.020 - Public Utility Personal Property Tax$ 164,107$ 173,224$ 157,107$ 9,117

1.035 - Unrestricted Grants-in-Aid$ 127,923$ 127,592$ 128,001$ (331)

1.040 - Restricted Grants-in-Aid$ 9,510$ 3,540$ 9,765$ (5,970)

1.050 - Property Tax Allocation$ - 0$ - 0$ - 0$ - 0

1.060 - All Other Operating Revenues$ 22,829$ 33,253$ 26,927$ 10,424timing of interest earnings on investment maturities

1.070 - Total Revenue$ 392,631$ 1,359,210$ 462,642$ 966,579

Other Financing Sources:

2.050 - Advances In$ - 0$ - 0$ - 0$ - 0

2.060 - All Other Financing Sources$ - 0$ - 0$ - 0$ - 0

2.080 Total Revenue and Other Financing Sources$ 392,631$ 1,359,210$ 462,642$ 966,579

Expenditures:

3.010 - Personnel Services$ 831,876$ 806,360$ 693,453$ 25,516timing of FY18 expenditures vs estimates based on historical trends, used Intergovernmental category for some salaries in FY17 thus variances in monthly estimates

3.020 - Employees' Retirement/Insur. Benefits$ 240,000$ 257,535$ 222,585$ (17,535)timing of FY18 expenditures vs estimates based on historical trends

3.030 - Purchased Services$ 59,044$ 43,461$ 90,055$ 15,583timing of FY18 expenditures vs estimates based on historical trends

3.040 - Supplies and Materials$ 37,605$ 27,344$ 34,005$ 10,261timing of FY18 expenditures vs estimates based on historical trends

3.050 - Capital Outlay$ 50,000$ 35,783$ - 0$ 14,217timing of FY18 expenditures vs estimates based on historical trends

3.060 - Intergovernmental$ - 0$ - 0$ 121,756$ - 0timing of FY18 expenditures vs estimates based on historical trends

4.300 - Other Objects$ 64,359$ 60,096$ 64,359$ 4,263

4.500 - Total Expenditures$ 1,282,884$ 1,230,579$ 1,226,213$ 52,305

Other Financing Uses:

5.010 - Operating Transfers-Out$ - 0$ - 0$ - 0$ - 0

5.020 - Advances Out$ - 0$ - 0$ 15,000$ - 0

5.030 - All Other Financing Uses$ - 0$ - 0$ - 0$ - 0

5.050 - Total Expenditures and Other Financing Uses$ 1,282,884$ 1,230,579$ 1,241,213$ 52,305

Surplus/(Deficit) for Month$ (890,253)$ 128,631$ (778,571)$ 1,018,884

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FCST Comp FYTD


Forecast Comparison - General Operating Fund -March 2018

Current FYTD FCST EstimateCurrent FYTD ActualsPrior FYTD ActualsVariance-Current FYTD Actuals to EstimateExplanation of Variance

Revenue:

1.010 - General Property Tax (Real Estate)$ 7,420,610$ 9,905,829$ 7,552,917$ 2,485,219timing of tax advances/settlements from Cuyahoga (APR in FY17) and Summit Counties, impact of federal tax law changes regarding property tax deduction thus early payment in 2017 of 2018 taxes???


1.035 - Unrestricted Grants-in-Aid$ 1,208,280$ 1,224,520$ 1,205,390$ 16,240received $13K CTE credential reimbursement funding not previously received from State, otherwise District receives "guarantee" foundation funding from State same as prior year


1.050 - Property Tax Allocation$ 650,674$ 638,820$ 637,187$ (11,854)timing of tax payments received and distributed by counties impacts timing of receipt of homestead/rollback payments from State

1.060 - All Other Operating Revenues$ 323,475$ 371,455$ 275,386$ 47,980timing and increase of interest earnings on investment maturities

1.070 - Total Revenue$ 10,073,725$ 12,615,534$ 10,084,337$ 2,541,809


2.050 - Advances In$ 332,000$ 332,000$ 255,000$ - 0

2.060 - All Other Financing Sources$ - 0$ 1,170$ 1,078$ 1,170

2.080 Total Revenue and Other Financing Sources$ 10,405,725$ 12,948,704$ 10,340,415$ 2,542,979

Expenditures:

3.010 - Personnel Services$ 5,450,416$ 5,549,120$ 4,761,830$ (98,704)timing of FY18 expenditures vs estimates based on historical trends, used Intergovernmental category for some salaries in FY17 thus variances in monthly estimates

3.020 - Employees' Retirement/Insur. Benefits$ 1,959,292$ 1,955,869$ 1,718,179$ 3,423timing of FY18 expenditures vs estimates based on historical trends, used Intergovernmental category for some fringes in FY17 thus variances in monthly estimates

3.030 - Purchased Services$ 1,100,939$ 1,234,777$ 1,494,747$ (133,838)timing of FY18 expenditures vs estimates based on historical trends, budgets are set and not exceeded, FCST assumed 92% of budgets to be expended based on historical average

3.040 - Supplies and Materials$ 383,126$ 398,539$ 327,551$ (15,413)timing of FY18 expenditures vs estimates based on historical trends, budgets are set and not exceeded, FCST assumed 90% of budgets to be expended based on historical average

3.050 - Capital Outlay$ 215,178$ 121,534$ 373,859$ 93,644timing of FY18 expenditures vs estimates based on historical trends, budgets are set and not exceeded

3.060 - Intergovernmental$ 120,000$ 86,169$ 844,626$ 33,831timing of FY18 expenditures vs estimates based on historical trends, only CTE funds to associate districts are now paid from this category

4.300 - Other Objects$ 228,374$ 238,031$ 243,945$ (9,657)timing of FY18 expenditures vs estimates based on historical trends, budgets are set and not exceeded

4.500 - Total Expenditures$ 9,457,325$ 9,584,039$ 9,764,737$ (126,714)


5.010 - Operating Transfers-Out$ 808,976$ 808,976$ 319,859$ - 0

5.020 - Advances Out$ 342,000$ 342,000$ 335,000$ - 0

5.030 - All Other Financing Uses$ - 0$ 55$ - 0$ (55)

5.050 - Total Expenditures and Other Financing Uses$ 10,608,301$ 10,735,070$ 10,419,596$ (126,769)

Surplus/(Deficit) FYTD$ (202,576)$ 2,213,634$ (79,181)$ 2,416,210

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Revenue


Revenue Analysis Report - General Operating Fund Only - FY18

Local RevenueState Revenue

TaxesUnrestrictedProperty Restricted

2017 - 2018RealPersonalOtherGrants- TaxGrants-Non-Total

EstatePropertyInterestLocalin-AidAllocationin-AidOperating*Revenue

July1,904,746- 020,77538,138129,027- 09,658- 02,102,344

August2,370,388133,75434,28041,412164,761- 09,509332,6413,086,745

- 0

September409,58487,08917,06238,194126,889- 09,509- 0688,327

October- 026,91922,412136,022338,4959,417319533,584

November- 0- 016,1607,787133,519300,3257,426- 0465,217

December- 0- 05,5406,048127,399- 011,425- 0150,412

January926,000- 014,59711,183151,927- 010,7201701,114,597

February3,273,510- 028,8058,890127,384- 09,639- 03,448,228

March1,021,601173,22431,8711,382127,592- 03,540- 01,359,210

April- 0- 0- 0- 0- 0- 0- 0- 0- 0

May- 0- 0- 0- 0- 0- 0- 0- 0- 0

June- 0- 0- 0- 0- 0- 0- 0- 0- 0

Totals$9,905,829$394,067$196,010$175,445$1,224,520$638,820$80,843$333,130$12,948,664

% of Total76.50%3.04%1.51%1.35%9.46%4.93%0.62%2.57%

*Non-Operating Revenue includes advances in, and refund of prior year expenditures.rb040618

Expenditures


Expenditure Analysis Report - General Operating Fund - FY18

2017-2018Other-Non-Total

SalariesBenefitsServicesSuppliesEquipmentIntergov.Dues/FeesOperating*Expenses

July627,571202,079103,02552,676- 0- 037,634- 01,022,985

August532,110190,604244,05761,1806,709- 043,2431,150,9762,228,879

September840,663279,923189,67847,5661,282- 054,395- 01,413,507

October541,015172,065150,46436,300- 0- 05,756- 0905,600

November538,181204,995162,63656,1493,30227,8973,685- 0996,845

December551,006236,966106,87617,70544,119- 01,72055958,447

January598,319206,511131,37534,20128,62228,27229,857- 01,057,157

February513,895205,191103,20565,4181,71730,0001,645- 0921,071

March806,360257,53543,46127,34435,783- 060,096- 01,230,579

April- 0- 0- 0- 0- 0- 0- 0- 0- 0

May- 0- 0- 0- 0- 0- 0- 0- 0- 0

June- 0- 0- 0- 0- 0- 0- 0- 0- 0

TOTALS$5,549,120$1,955,869$1,234,777$398,539$121,534$86,169$238,031$1,151,031$10,735,070

% of Total51.69%18.22%11.50%3.71%1.13%0.80%2.22%10.72%

*Non-Operating expenses include advances and transfers out.

Operating Fund includes General Fund (001) only for FY2017rb040618

Cash


March 31, 2018FINSUMM Financial Summary

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BeginningMonthlyFiscal YearMonthlyFiscal YearCurrentUnencumbered

FundFund NameBalanceReceiptsTo DateExpendituresTo DateFund CurrentFund

7/1/17ReceiptsExpendituresBalanceEncumbrancesBalance

001General Fund$15,594,555.73$1,359,210.04$12,948,703.82$1,230,579.66$10,735,069.00$17,808,190.55$675,194.10$17,132,996.45

003Permanent Improvement$934,683.86$0.00$702,000.00$3,719.30$558,506.461,078,177.40$90,908.52987,268.88

006Food Service$39,319.08$12,401.30$116,637.77$15,269.13$123,956.7632,000.09$19,554.6012,445.49

008Endowment$116,959.40$151.25$1,122.99$4,000.00$7,241.60110,840.79$758.40110,082.39

009Uniform School Supplies($7,281.18)$563.34$105,674.71$3,647.11$94,796.903,596.63$11,831.04(8,234.41)

011Rotary-Special Services$97,590.25$3,464.41$20,213.68$2,179.57$16,838.00100,965.93$11,519.0089,446.93

012Adult Education$163,656.05$56,084.18$1,419,327.89$152,591.99$1,379,775.38203,208.56$45,707.39157,501.17

018Public School Support$187,419.41$22,420.21$84,198.05$8,665.35$52,379.10219,238.36$25,752.28193,486.08

019Other Grants$36,800.00$8,172.03$500.00$0.00$982.4436,317.56$0.0036,317.56

022District Agency$35,438.73$0.00$843,701.50$15,848.22$891,555.43(12,415.20)$0.00(12,415.20)

200Student Managed Activity$55,311.15$3,315.64$141,911.82$9,243.16$111,697.4785,525.50$17,921.9067,603.60

451Data Communications$0.00$900.00$1,800.00$0.00$900.00900.00$0.00900.00

461Vocational Education Enhancements$68.18$0.00$3,600.00$0.00$4,000.00(331.82)$0.00(331.82)

524Carl Perkins Grants$15,840.44$44,763.39$295,953.47$27,049.06$321,181.55(9,387.64)$11,232.53(20,620.17)

Grand Totals (ALL Funds)$17,270,361.10$1,511,445.79$16,685,345.70$1,472,792.55$14,298,880.09$19,656,826.71$910,379.76$18,746,446.95

Acceptance


Approved Funds for 2017/2018

This report is a listing of all grant funds authorized and/or received throughout the 2017/2018 fiscal year.

AuthorizedMonthlyAmountAmount

FundDescriptionAmountAmountReceivedReceived

ReceivedFY-to-dateProject-to-date

State Grants

451/9018Network Connectivity Subsidy$1,800.00$900.00$1,800.00$1,800.00

461/9018High Schools That Work FY17$4,000.00$0.00$3,600.00$3,600.00

Total State Funds$5,800.00$900.00$5,400.00$5,400.00

Federal Grants

524/9018Carl D. Perkins Secondary FY18$293,517.59$30,039.24$261,975.34$261,975.34

524/9118Carl D. Perkins Adult FY18$94,528.61$14,724.15$33,978.13$33,978.13

Total Federal Funds$388,046.20$44,763.39$295,953.47$295,953.47

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0

Advances


Record of Advances for 2017/2018

as of 03/31/18

I N I T I A L A D V A N C E I N F O R M A T I O NADVANCE RETURN

DateFROMTO FundDate

ApprovedFundFundNameAmountReturnedAmount

8/25/16001006/0000Food Services$25,000.008/24/17$25,000.00

8/25/16001009/0000Uniform School$25,000.008/24/17$25,000.00

Supplies

8/25/16001012/0000Adult Education$200,000.008/24/17$200,000.00

8/25/16001022/9004Section 125 - $10,000.008/24/17$10,000.00

CVFT

8/25/16001200/960AStudent$50,000.008/24/17$50,000.00

Leadership

2/23/17001022/9004Section 125 -$15,000.008/24/17$15,000.00

CVFT

6/22/17001022/9004Section 125 - $7,000.008/24/17$7,000.00

CVFT

8/24/17001006/0000Food Services$25,000.00

8/24/17001009/0000Uniform School$35,000.00

Supplies

8/24/17001012/0000Adult Education$200,000.00

8/24/17001022/9004Section 125 - $32,000.00

CVFT

8/24/17001200/960AStudent$50,000.00

Leadership

TOTAL Advances for 2017-2018$674,000.00$332,000.00

Advances Outstanding$342,000.00

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Recon


Cash Reconciliation

March 31, 2018

FINSUM Balance$ 19,656,826.71

Bank Balance:

PNC Main Checking2,672,849.51

PNC - Merchant Svcs.28,884.57

PNC - Payroll Holding80,000.00

$ 2,781,734.08

Investments:

U.S. Bank: Meeder Investment Managers Managed Portfolio12,886,426.20

STAR Ohio1,520,025.15

STAR Plus2,501,102.74

$ 16,907,554.09

Petty Cash:

Administrative Office1,500.00

- 0

- 0

$ 1,500.00

Change Fund:

- 0

- 0

- 0

- 0

$ - 0

Less: Outstanding Checks$ (36,105.90)

Outstanding Deposits/Other Adjustments:

Credit Card Receipts in Transit2,144.44

- 0

- 0

- 0

$ 2,144.44

Bank Balance$ 19,656,826.71

Variance$ - 0

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APPSUM


March 31, 2018Appropriation Summary

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Prior FYFYTDMTDFYTDFYTD

FYTDCarryoverFYTDActualActualCurrentUnencumberedPercent

FundAppropriatedEncumbrancesExpendableExpendituresExpendituresEncumbrancesBalanceExp/Enc

001General Fund$14,047,291.00$535,508.96$14,582,799.96$10,735,069.00$1,230,579.66$675,194.103,172,536.8678.24%

003Permanent Improvement$1,519,183.42$103,062.64$1,622,246.06$558,506.46$3,719.30$90,908.52972,831.0840.03%

006Food Service$129,471.00$0.00$129,471.00$123,956.76$15,269.13$19,554.60(14,040.36)110.84%

008Endowment$15,000.00$0.00$15,000.00$7,241.60$4,000.00$758.407,000.0053.33%

009Uniform School Supplies$70,000.00$12,000.00$82,000.00$94,796.90$3,647.11$11,831.04(24,627.94)130.03%

011Rotary-Special Services$56,370.00$2,853.03$59,223.03$16,838.00$2,179.57$11,519.0030,866.0347.88%

012Adult Education$1,757,205.00$37,908.40$1,795,113.40$1,379,775.38$152,591.99$45,707.39369,630.6379.41%

018Public School Support$166,190.00$7,994.00$174,184.00$52,379.10$8,665.35$25,752.2896,052.6244.86%

019Other Grants$27,050.00$0.00$27,050.00$982.44$0.00$0.0026,067.563.63%

022District Agency$895,100.00$0.00$895,100.00$891,555.43$15,848.22$0.003,544.5799.60%

200Student Managed Activity$130,700.00$5,054.05$135,754.05$111,697.47$9,243.16$17,921.906,134.6895.48%

451Data Communications$1,800.00$0.00$1,800.00$900.00$0.00$0.00900.0050.00%

461Vocational Education Enhancements$4,068.18$0.00$4,068.18$4,000.00$0.00$0.0068.1898.32%

524Carl Perkins Grants$388,109.44$15,777.20$403,886.64$321,181.55$27,049.06$11,232.5371,472.5682.30%

Totals$19,207,538.04$720,158.28$19,927,696.32$14,298,880.09$1,472,792.55$910,379.76$4,718,436.4776.32%

Checks


Check Register for Checks > $4,999.99

March 2018

VendorAmountFundDescription

PNC Bank$ - 0variousPayroll-March #1

PNC Bank$ - 0variousMedicare contributions-March #1 payroll

SERS$ - 0variousClassified retirement contributions-March #1 payroll

STRS$ - 0variousCertified retirement contributions-March #1 payroll









Suburban Health Consortium$ - 0variousEmployees' benefits insurance premiums

NEO Administration Co.$ - 0022Section 125 claims

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Sheet1

Current FYTD FCST Estimate

Current FYTD Actuals

Prior FYTD Actuals

Variance-Current FYTD

Actuals to Estimate Explanation of Variance

Revenue:

1.010 - General Property Tax (Real Estate) 7,420,610$ 9,905,829$ 7,552,917$ 2,485,219$

timing of tax advances/settlements from Cuyahoga (APR in FY17) and Summit Counties, impact of federal tax law changes regarding property tax deduction thus early payment in 2017 of 2018 taxes???

1.020 - Public Utility Personal Property Tax 384,950$ 394,067$ 349,617$ 9,117$

1.035 - Unrestricted Grants-in-Aid 1,208,280$ 1,224,520$ 1,205,390$ 16,240$ received $13K CTE credential reimbursement funding not previously received from State, otherwise District receives "guarantee" foundation funding from State same as prior year

1.040 - Restricted Grants-in-Aid 85,736$ 80,843$ 63,840$ (4,893)$

1.050 - Property Tax Allocation 650,674$ 638,820$ 637,187$ (11,854)$ timing of tax payments received and distributed by counties impacts timing of receipt of homestead/rollback payments from State

1.060 - All Other Operating Revenues 323,475$ 371,455$ 275,386$ 47,980$ timing and increase of interest earnings on investment maturities

1.070 - Total Revenue 10,073,725$ 12,615,534$ 10,084,337$ 2,541,809$

Other Financing Sources: 2.050 - Advances In $ 332,000 $ 332,000 $ 255,000 -$ 2.060 - All Other Financing Sources $ - $ 1,170 $ 1,078 1,170$ 2.080 Total Revenue and Other Financing Sources 10,405,725$ 12,948,704$ 10,340,415$ 2,542,979$

Expenditures:

3.010 - Personnel Services 5,450,416$ 5,549,120$ 4,761,830$ (98,704)$ timing of FY18 expenditures vs estimates based on historical trends, used Intergovernmental category for some salaries in FY17 thus variances in monthly estimates

3.020 - Employees' Retirement/Insur. Benefits 1,959,292$ 1,955,869$ 1,718,179$ 3,423$ timing of FY18 expenditures vs estimates based on historical trends, used Intergovernmental category for some fringes in FY17 thus variances in monthly estimates

3.030 - Purchased Services 1,100,939$ 1,234,777$ 1,494,747$ (133,838)$ timing of FY18 expenditures vs estimates based on historical trends, budgets are set and not exceeded, FCST assumed 92% of budgets to be expended based on historical average

3.040 - Supplies and Materials 383,126$ 398,539$ 327,551$ (15,413)$ timing of FY18 expenditures vs estimates based on historical trends, budgets are set and not exceeded, FCST assumed 90% of budgets to be expended based on historical average

3.050 - Capital Outlay 215,178$ 121,534$ 373,859$ 93,644$ timing of FY18 expenditures vs estimates based on historical trends, budgets are set and not exceeded

3.060 - Intergovernmental 120,000$ 86,169$ 844,626$ 33,831$ timing of FY18 expenditures vs estimates based on historical trends, only CTE funds to associate districts are now paid from this category

4.300 - Other Objects 228,374$ 238,031$ 243,945$ (9,657)$ timing of FY18 expenditures vs estimates based on historical trends, budgets are set and not exceeded

4.500 - Total Expenditures 9,457,325$ 9,584,039$ 9,764,737$ (126,714)$

Other Financing Uses: 5.010 - Operating Transfers-Out 808,976$ 808,976$ 319,859$ -$ 5.020 - Advances Out 342,000$ 342,000$ 335,000$ -$ 5.030 - All Other Financing Uses -$ 55$ -$ (55)$ 5.050 - Total Expenditures and Other Financing Uses 10,608,301$ 10,735,070$ 10,419,596$ (126,769)$

Surplus/(Deficit) FYTD (202,576)$ 2,213,634$ (79,181)$ 2,416,210$

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FCST Comp Month




Revenue:







1.070 - Total Revenue$ 392,631$ 1,359,210$ 462,642$ 966,579


2.050 - Advances In$ - 0$ - 0$ - 0$ - 0



Expenditures:







4.300 - Other Objects$ 64,359$ 60,096$ 64,359$ 4,263




5.020 - Advances Out$ - 0$ - 0$ 15,000$ - 0




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FCST Comp FYTD




Revenue:







1.070 - Total Revenue$ 10,073,725$ 12,615,534$ 10,084,337$ 2,541,809


2.050 - Advances In$ 332,000$ 332,000$ 255,000$ - 0



Expenditures:











5.020 - Advances Out$ 342,000$ 342,000$ 335,000$ - 0




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Revenue







July1,904,746- 020,77538,138129,027- 09,658- 02,102,344

August2,370,388133,75434,28041,412164,761- 09,509332,6413,086,745

- 0

September409,58487,08917,06238,194126,889- 09,509- 0688,327

October- 026,91922,412136,022338,4959,417319533,584

November- 0- 016,1607,787133,519300,3257,426- 0465,217

December- 0- 05,5406,048127,399- 011,425- 0150,412

January926,000- 014,59711,183151,927- 010,7201701,114,597

February3,273,510- 028,8058,890127,384- 09,639- 03,448,228

March1,021,601173,22431,8711,382127,592- 03,540- 01,359,210

April- 0- 0- 0- 0- 0- 0- 0- 0- 0

May- 0- 0- 0- 0- 0- 0- 0- 0- 0

June- 0- 0- 0- 0- 0- 0- 0- 0- 0

Totals$9,905,829$394,067$196,010$175,445$1,224,520$638,820$80,843$333,130$12,948,664

% of Total76.50%3.04%1.51%1.35%9.46%4.93%0.62%2.57%


Expenditures





July627,571202,079103,02552,676- 0- 037,634- 01,022,985

August532,110190,604244,05761,1806,709- 043,2431,150,9762,228,879

September840,663279,923189,67847,5661,282- 054,395- 01,413,507

October541,015172,065150,46436,300- 0- 05,756- 0905,600

November538,181204,995162,63656,1493,30227,8973,685- 0996,845

December551,006236,966106,87617,70544,119- 01,72055958,447

January598,319206,511131,37534,20128,62228,27229,857- 01,057,157

February513,895205,191103,20565,4181,71730,0001,645- 0921,071

March806,360257,53543,46127,34435,783- 060,096- 01,230,579

April- 0- 0- 0- 0- 0- 0- 0- 0- 0

May- 0- 0- 0- 0- 0- 0- 0- 0- 0

June- 0- 0- 0- 0- 0- 0- 0- 0- 0

TOTALS$5,549,120$1,955,869$1,234,777$398,539$121,534$86,169$238,031$1,151,031$10,735,070

% of Total51.69%18.22%11.50%3.71%1.13%0.80%2.22%10.72%



Cash



rb040618




001General Fund$15,594,555.73$1,359,210.04$12,948,703.82$1,230,579.66$10,735,069.00$17,808,190.55$675,194.10$17,132,996.45


006Food Service$39,319.08$12,401.30$116,637.77$15,269.13$123,956.7632,000.09$19,554.6012,445.49

008Endowment$116,959.40$151.25$1,122.99$4,000.00$7,241.60110,840.79$758.40110,082.39



012Adult Education$163,656.05$56,084.18$1,419,327.89$152,591.99$1,379,775.38203,208.56$45,707.39157,501.17


019Other Grants$36,800.00$8,172.03$500.00$0.00$982.4436,317.56$0.0036,317.56

022District Agency$35,438.73$0.00$843,701.50$15,848.22$891,555.43(12,415.20)$0.00(12,415.20)






Acceptance







State Grants




Federal Grants




rb040618

0

Advances



as of 03/31/18


DateFROMTO FundDate


8/25/16001006/0000Food Services$25,000.008/24/17$25,000.00

8/25/16001009/0000Uniform School$25,000.008/24/17$25,000.00

Supplies

8/25/16001012/0000Adult Education$200,000.008/24/17$200,000.00

8/25/16001022/9004Section 125 - $10,000.008/24/17$10,000.00

CVFT

8/25/16001200/960AStudent$50,000.008/24/17$50,000.00

Leadership

2/23/17001022/9004Section 125 -$15,000.008/24/17$15,000.00

CVFT

6/22/17001022/9004Section 125 - $7,000.008/24/17$7,000.00

CVFT

8/24/17001006/0000Food Services$25,000.00

8/24/17001009/0000Uniform School$35,000.00

Supplies

8/24/17001012/0000Adult Education$200,000.00

8/24/17001022/9004Section 125 - $32,000.00

CVFT

8/24/17001200/960AStudent$50,000.00

Leadership



rb040618

Recon


Cash Reconciliation

March 31, 2018


Bank Balance:




$ 2,781,734.08

Investments:


STAR Ohio1,520,025.15

STAR Plus2,501,102.74

$ 16,907,554.09

Petty Cash:


- 0

- 0

$ 1,500.00

Change Fund:

- 0

- 0

- 0

- 0

$ - 0




- 0

- 0

- 0

$ 2,144.44


Variance$ - 0

rb040618

APPSUM



rb040618




001General Fund$14,047,291.00$535,508.96$14,582,799.96$10,735,069.00$1,230,579.66$675,194.103,172,536.8678.24%


006Food Service$129,471.00$0.00$129,471.00$123,956.76$15,269.13$19,554.60(14,040.36)110.84%

008Endowment$15,000.00$0.00$15,000.00$7,241.60$4,000.00$758.407,000.0053.33%



012Adult Education$1,757,205.00$37,908.40$1,795,113.40$1,379,775.38$152,591.99$45,707.39369,630.6379.41%


019Other Grants$27,050.00$0.00$27,050.00$982.44$0.00$0.0026,067.563.63%

022District Agency$895,100.00$0.00$895,100.00$891,555.43$15,848.22$0.003,544.5799.60%





Totals$19,207,538.04$720,158.28$19,927,696.32$14,298,880.09$1,472,792.55$910,379.76$4,718,436.4776.32%

Checks



March 2018
















rb040618

Sheet1

Unrestricted Property Restricted2017 - 2018 Real Personal Other Grants- Tax Grants- Non- Total

Estate Property Interest Local in-Aid Allocation in-Aid Operating* Revenue

July 1,904,746 - 20,775 38,138 129,027 - 9,658 - 2,102,344

August 2,370,388 133,754 34,280 41,412 164,761 - 9,509 332,641 3,086,745 -

September 409,584 87,089 17,062 38,194 126,889 - 9,509 - 688,327

October - 26,919 22,412 136,022 338,495 9,417 319 533,584

November - - 16,160 7,787 133,519 300,325 7,426 - 465,217

December - - 5,540 6,048 127,399 - 11,425 - 150,412

January 926,000 - 14,597 11,183 151,927 - 10,720 170 1,114,597

February 3,273,510 - 28,805 8,890 127,384 - 9,639 - 3,448,228

March 1,021,601 173,224 31,871 1,382 127,592 - 3,540 - 1,359,210

April - - - - - - - - -

May - - - - - - - - -

June - - - - - - - - -

Totals $9,905,829 $394,067 $196,010 $175,445 $1,224,520 $638,820 $80,843 $333,130 $12,948,664

% of Total 76.50% 3.04% 1.51% 1.35% 9.46% 4.93% 0.62% 2.57%

rb040618


*Non-Operating Revenue includes advances in, and refund of prior year expendi

Revenue Analysis Report - General Operating Fund Only - FY18Local Revenue State Revenue

Taxes

FCST Comp Month




Revenue:







1.070 - Total Revenue$ 392,631$ 1,359,210$ 462,642$ 966,579


2.050 - Advances In$ - 0$ - 0$ - 0$ - 0



Expenditures:







4.300 - Other Objects$ 64,359$ 60,096$ 64,359$ 4,263




5.020 - Advances Out$ - 0$ - 0$ 15,000$ - 0




rb040618

FCST Comp FYTD




Revenue:







1.070 - Total Revenue$ 10,073,725$ 12,615,534$ 10,084,337$ 2,541,809


2.050 - Advances In$ 332,000$ 332,000$ 255,000$ - 0



Expenditures:











5.020 - Advances Out$ 342,000$ 342,000$ 335,000$ - 0




rb040618

Revenue







July1,904,746- 020,77538,138129,027- 09,658- 02,102,344

August2,370,388133,75434,28041,412164,761- 09,509332,6413,086,745

- 0

September409,58487,08917,06238,194126,889- 09,509- 0688,327

October- 026,91922,412136,022338,4959,417319533,584

November- 0- 016,1607,787133,519300,3257,426- 0465,217

December- 0- 05,5406,048127,399- 011,425- 0150,412

January926,000- 014,59711,183151,927- 010,7201701,114,597

February3,273,510- 028,8058,890127,384- 09,639- 03,448,228

March1,021,601173,22431,8711,382127,592- 03,540- 01,359,210

April- 0- 0- 0- 0- 0- 0- 0- 0- 0

May- 0- 0- 0- 0- 0- 0- 0- 0- 0

June- 0- 0- 0- 0- 0- 0- 0- 0- 0

Totals$9,905,829$394,067$196,010$175,445$1,224,520$638,820$80,843$333,130$12,948,664

% of Total76.50%3.04%1.51%1.35%9.46%4.93%0.62%2.57%


Expenditures





July627,571202,079103,02552,676- 0- 037,634- 01,022,985

August532,110190,604244,05761,1806,709- 043,2431,150,9762,228,879

September840,663279,923189,67847,5661,282- 054,395- 01,413,507

October541,015172,065150,46436,300- 0- 05,756- 0905,600

November538,181204,995162,63656,1493,30227,8973,685- 0996,845

December551,006236,966106,87617,70544,119- 01,72055958,447

January598,319206,511131,37534,20128,62228,27229,857- 01,057,157

February513,895205,191103,20565,4181,71730,0001,645- 0921,071

March806,360257,53543,46127,34435,783- 060,096- 01,230,579

April- 0- 0- 0- 0- 0- 0- 0- 0- 0

May- 0- 0- 0- 0- 0- 0- 0- 0- 0

June- 0- 0- 0- 0- 0- 0- 0- 0- 0

TOTALS$5,549,120$1,955,869$1,234,777$398,539$121,534$86,169$238,031$1,151,031$10,735,070

% of Total51.69%18.22%11.50%3.71%1.13%0.80%2.22%10.72%



Cash



rb040618




001General Fund$15,594,555.73$1,359,210.04$12,948,703.82$1,230,579.66$10,735,069.00$17,808,190.55$675,194.10$17,132,996.45


006Food Service$39,319.08$12,401.30$116,637.77$15,269.13$123,956.7632,000.09$19,554.6012,445.49

008Endowment$116,959.40$151.25$1,122.99$4,000.00$7,241.60110,840.79$758.40110,082.39



012Adult Education$163,656.05$56,084.18$1,419,327.89$152,591.99$1,379,775.38203,208.56$45,707.39157,501.17


019Other Grants$36,800.00$8,172.03$500.00$0.00$982.4436,317.56$0.0036,317.56

022District Agency$35,438.73$0.00$843,701.50$15,848.22$891,555.43(12,415.20)$0.00(12,415.20)






Acceptance







State Grants




Federal Grants




rb040618

0

Advances



as of 03/31/18


DateFROMTO FundDate


8/25/16001006/0000Food Services$25,000.008/24/17$25,000.00

8/25/16001009/0000Uniform School$25,000.008/24/17$25,000.00

Supplies

8/25/16001012/0000Adult Education$200,000.008/24/17$200,000.00

8/25/16001022/9004Section 125 - $10,000.008/24/17$10,000.00

CVFT

8/25/16001200/960AStudent$50,000.008/24/17$50,000.00

Leadership

2/23/17001022/9004Section 125 -$15,000.008/24/17$15,000.00

CVFT

6/22/17001022/9004Section 125 - $7,000.008/24/17$7,000.00

CVFT

8/24/17001006/0000Food Services$25,000.00

8/24/17001009/0000Uniform School$35,000.00

Supplies

8/24/17001012/0000Adult Education$200,000.00

8/24/17001022/9004Section 125 - $32,000.00

CVFT

8/24/17001200/960AStudent$50,000.00

Leadership



rb040618

Recon


Cash Reconciliation

March 31, 2018


Bank Balance:




$ 2,781,734.08

Investments:


STAR Ohio1,520,025.15

STAR Plus2,501,102.74

$ 16,907,554.09

Petty Cash:


- 0

- 0

$ 1,500.00

Change Fund:

- 0

- 0

- 0

- 0

$ - 0




- 0

- 0

- 0

$ 2,144.44


Variance$ - 0

rb040618

APPSUM



rb040618




001General Fund$14,047,291.00$535,508.96$14,582,799.96$10,735,069.00$1,230,579.66$675,194.103,172,536.8678.24%


006Food Service$129,471.00$0.00$129,471.00$123,956.76$15,269.13$19,554.60(14,040.36)110.84%

008Endowment$15,000.00$0.00$15,000.00$7,241.60$4,000.00$758.407,000.0053.33%



012Adult Education$1,757,205.00$37,908.40$1,795,113.40$1,379,775.38$152,591.99$45,707.39369,630.6379.41%


019Other Grants$27,050.00$0.00$27,050.00$982.44$0.00$0.0026,067.563.63%

022District Agency$895,100.00$0.00$895,100.00$891,555.43$15,848.22$0.003,544.5799.60%





Totals$19,207,538.04$720,158.28$19,927,696.32$14,298,880.09$1,472,792.55$910,379.76$4,718,436.4776.32%

Checks



March 2018
















rb040618

Sheet1

2017-2018 Other- Non- TotalSalaries Benefits Services Supplies Equipment Intergov. Dues/Fees Operating* Expenses

July 627,571 202,079 103,025 52,676 - - 37,634 - 1,022,985

August 532,110 190,604 244,057 61,180 6,709 - 43,243 1,150,976 2,228,879

September 840,663 279,923 189,678 47,566 1,282 - 54,395 - 1,413,507

October 541,015 172,065 150,464 36,300 - - 5,756 - 905,600

November 538,181 204,995 162,636 56,149 3,302 27,897 3,685 - 996,845

December 551,006 236,966 106,876 17,705 44,119 - 1,720 55 958,447

January 598,319 206,511 131,375 34,201 28,622 28,272 29,857 - 1,057,157

February 513,895 205,191 103,205 65,418 1,717 30,000 1,645 - 921,071

March 806,360 257,535 43,461 27,344 35,783 - 60,096 - 1,230,579

April - - - - - - - - -

May - - - - - - - - -

June - - - - - - - - -

TOTALS $5,549,120 $1,955,869 $1,234,777 $398,539 $121,534 $86,169 $238,031 $1,151,031 $10,735,070

% of Total 51.69% 18.22% 11.50% 3.71% 1.13% 0.80% 2.22% 10.72%*Non-Operating expenses include advances and transfers out.

rb040618



Operating Fund includes General Fund (001) only for FY2017

FCST Comp Month




Revenue:







1.070 - Total Revenue$ 392,631$ 1,359,210$ 462,642$ 966,579


2.050 - Advances In$ - 0$ - 0$ - 0$ - 0



Expenditures:







4.300 - Other Objects$ 64,359$ 60,096$ 64,359$ 4,263




5.020 - Advances Out$ - 0$ - 0$ 15,000$ - 0




rb040618

FCST Comp FYTD




Revenue:







1.070 - Total Revenue$ 10,073,725$ 12,615,534$ 10,084,337$ 2,541,809


2.050 - Advances In$ 332,000$ 332,000$ 255,000$ - 0



Expenditures:











5.020 - Advances Out$ 342,000$ 342,000$ 335,000$ - 0




rb040618

Revenue







July1,904,746- 020,77538,138129,027- 09,658- 02,102,344

August2,370,388133,75434,28041,412164,761- 09,509332,6413,086,745

- 0

September409,58487,08917,06238,194126,889- 09,509- 0688,327

October- 026,91922,412136,022338,4959,417319533,584

November- 0- 016,1607,787133,519300,3257,426- 0465,217

December- 0- 05,5406,048127,399- 011,425- 0150,412

January926,000- 014,59711,183151,927- 010,7201701,114,597

February3,273,510- 028,8058,890127,384- 09,639- 03,448,228

March1,021,601173,22431,8711,382127,592- 03,540- 01,359,210

April- 0- 0- 0- 0- 0- 0- 0- 0- 0

May- 0- 0- 0- 0- 0- 0- 0- 0- 0

June- 0- 0- 0- 0- 0- 0- 0- 0- 0

Totals$9,905,829$394,067$196,010$175,445$1,224,520$638,820$80,843$333,130$12,948,664

% of Total76.50%3.04%1.51%1.35%9.46%4.93%0.62%2.57%


Expenditures





July627,571202,079103,02552,676- 0- 037,634- 01,022,985

August532,110190,604244,05761,1806,709- 043,2431,150,9762,228,879

September840,663279,923189,67847,5661,282- 054,395- 01,413,507

October541,015172,065150,46436,300- 0- 05,756- 0905,600

November538,181204,995162,63656,1493,30227,8973,685- 0996,845

December551,006236,966106,87617,70544,119- 01,72055958,447

January598,319206,511131,37534,20128,62228,27229,857- 01,057,157

February513,895205,191103,20565,4181,71730,0001,645- 0921,071

March806,360257,53543,46127,34435,783- 060,096- 01,230,579

April- 0- 0- 0- 0- 0- 0- 0- 0- 0

May- 0- 0- 0- 0- 0- 0- 0- 0- 0

June- 0- 0- 0- 0- 0- 0- 0- 0- 0

TOTALS$5,549,120$1,955,869$1,234,777$398,539$121,534$86,169$238,031$1,151,031$10,735,070

% of Total51.69%18.22%11.50%3.71%1.13%0.80%2.22%10.72%



Cash



rb040618




001General Fund$15,594,555.73$1,359,210.04$12,948,703.82$1,230,579.66$10,735,069.00$17,808,190.55$675,194.10$17,132,996.45


006Food Service$39,319.08$12,401.30$116,637.77$15,269.13$123,956.7632,000.09$19,554.6012,445.49

008Endowment$116,959.40$151.25$1,122.99$4,000.00$7,241.60110,840.79$758.40110,082.39



012Adult Education$163,656.05$56,084.18$1,419,327.89$152,591.99$1,379,775.38203,208.56$45,707.39157,501.17


019Other Grants$36,800.00$8,172.03$500.00$0.00$982.4436,317.56$0.0036,317.56

022District Agency$35,438.73$0.00$843,701.50$15,848.22$891,555.43(12,415.20)$0.00(12,415.20)






Acceptance







State Grants




Federal Grants




rb040618

0

Advances



as of 03/31/18


DateFROMTO FundDate


8/25/16001006/0000Food Services$25,000.008/24/17$25,000.00

8/25/16001009/0000Uniform School$25,000.008/24/17$25,000.00

Supplies

8/25/16001012/0000Adult Education$200,000.008/24/17$200,000.00

8/25/16001022/9004Section 125 - $10,000.008/24/17$10,000.00

CVFT

8/25/16001200/960AStudent$50,000.008/24/17$50,000.00

Leadership

2/23/17001022/9004Section 125 -$15,000.008/24/17$15,000.00

CVFT

6/22/17001022/9004Section 125 - $7,000.008/24/17$7,000.00

CVFT

8/24/17001006/0000Food Services$25,000.00

8/24/17001009/0000Uniform School$35,000.00

Supplies

8/24/17001012/0000Adult Education$200,000.00

8/24/17001022/9004Section 125 - $32,000.00

CVFT

8/24/17001200/960AStudent$50,000.00

Leadership



rb040618

Recon


Cash Reconciliation

March 31, 2018


Bank Balance:




$ 2,781,734.08

Investments:


STAR Ohio1,520,025.15

STAR Plus2,501,102.74

$ 16,907,554.09

Petty Cash:


- 0

- 0

$ 1,500.00

Change Fund:

- 0

- 0

- 0

- 0

$ - 0




- 0

- 0

- 0

$ 2,144.44


Variance$ - 0

rb040618

APPSUM



rb040618




001General Fund$14,047,291.00$535,508.96$14,582,799.96$10,735,069.00$1,230,579.66$675,194.103,172,536.8678.24%


006Food Service$129,471.00$0.00$129,471.00$123,956.76$15,269.13$19,554.60(14,040.36)110.84%

008Endowment$15,000.00$0.00$15,000.00$7,241.60$4,000.00$758.407,000.0053.33%



012Adult Education$1,757,205.00$37,908.40$1,795,113.40$1,379,775.38$152,591.99$45,707.39369,630.6379.41%


019Other Grants$27,050.00$0.00$27,050.00$982.44$0.00$0.0026,067.563.63%

022District Agency$895,100.00$0.00$895,100.00$891,555.43$15,848.22$0.003,544.5799.60%





Totals$19,207,538.04$720,158.28$19,927,696.32$14,298,880.09$1,472,792.55$910,379.76$4,718,436.4776.32%

Checks



March 2018
















rb040618

Sheet1

rb040618

Beginning Monthly Fiscal Year Monthly Fiscal Year Current UnencumberedFund Fund Name Balance Receipts To Date Expenditures To Date Fund Current Fund

7/1/2017 Receipts Expenditures Balance Encumbrances Balance001 General Fund $15,594,555.73 $1,359,210.04 $12,948,703.82 $1,230,579.66 $10,735,069.00 $17,808,190.55 $675,194.10 $17,132,996.45003 Permanent Improvement $934,683.86 $0.00 $702,000.00 $3,719.30 $558,506.46 1,078,177.40 $90,908.52 987,268.88006 Food Service $39,319.08 $12,401.30 $116,637.77 $15,269.13 $123,956.76 32,000.09 $19,554.60 12,445.49008 Endowment $116,959.40 $151.25 $1,122.99 $4,000.00 $7,241.60 110,840.79 $758.40 110,082.39009 Uniform School Supplies ($7,281.18) $563.34 $105,674.71 $3,647.11 $94,796.90 3,596.63 $11,831.04 (8,234.41)011 Rotary-Special Services $97,590.25 $3,464.41 $20,213.68 $2,179.57 $16,838.00 100,965.93 $11,519.00 89,446.93012 Adult Education $163,656.05 $56,084.18 $1,419,327.89 $152,591.99 $1,379,775.38 203,208.56 $45,707.39 157,501.17018 Public School Support $187,419.41 $22,420.21 $84,198.05 $8,665.35 $52,379.10 219,238.36 $25,752.28 193,486.08019 Other Grants $36,800.00 $8,172.03 $500.00 $0.00 $982.44 36,317.56 $0.00 36,317.56022 District Agency $35,438.73 $0.00 $843,701.50 $15,848.22 $891,555.43 (12,415.20) $0.00 (12,415.20)200 Student Managed Activity $55,311.15 $3,315.64 $141,911.82 $9,243.16 $111,697.47 85,525.50 $17,921.90 67,603.60451 Data Communications $0.00 $900.00 $1,800.00 $0.00 $900.00 900.00 $0.00 900.00461 Vocational Education Enhancements $68.18 $0.00 $3,600.00 $0.00 $4,000.00 (331.82) $0.00 (331.82)524 Carl Perkins Grants $15,840.44 $44,763.39 $295,953.47 $27,049.06 $321,181.55 (9,387.64) $11,232.53 (20,620.17)

Grand Totals (ALL Funds) $17,270,361.10 $1,511,445.79 $16,685,345.70 $1,472,792.55 $14,298,880.09 $19,656,826.71 $910,379.76 $18,746,446.95


FINSUMM Financial SummaryMarch 31, 2018

FCST Comp Month




Revenue:







1.070 - Total Revenue$ 392,631$ 1,359,210$ 462,642$ 966,579


2.050 - Advances In$ - 0$ - 0$ - 0$ - 0



Expenditures:







4.300 - Other Objects$ 64,359$ 60,096$ 64,359$ 4,263




5.020 - Advances Out$ - 0$ - 0$ 15,000$ - 0




rb040618

FCST Comp FYTD




Revenue:







1.070 - Total Revenue$ 10,073,725$ 12,615,534$ 10,084,337$ 2,541,809


2.050 - Advances In$ 332,000$ 332,000$ 255,000$ - 0



Expenditures:











5.020 - Advances Out$ 342,000$ 342,000$ 335,000$ - 0




rb040618

Revenue







July1,904,746- 020,77538,138129,027- 09,658- 02,102,344

August2,370,388133,75434,28041,412164,761- 09,509332,6413,

forecast comparison - general operating fund - march 2018 · 2018. 4. 27. · 4.300 - other objects...

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