INDEX FINANCIAL AND MISCELLANEOUS BRIEFS CHARTS BANK RECONCILIATION CONSOLIDATED INVESTMENT PORTFOLIO FUND POSITION REPORT

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2 INDEX FINANCIAL AND MISCELLANEOUS BRIEFS CHARTS BANK RECONCILIATION CONSOLIDATED INVESTMENT PORTFOLIO FUND POSITION REPORT REVENUE AND CASH POSITION REPORT APPROPRIATION EXPENDITURE REPORT CHECK REGISTER

3 FINANCIAL AND MISCELLANEOUS BRIEFS

4 MENTOR PUBLIC SCHOOLS, BOARD OF EDUCATION MENTOR, OHIO January 9, 2018 TO: Members, Mentor Board of Education SUBJECT: Financial Briefs I. GENERAL FUND (as of December 2017) Unaudited Annual. A. INCOME 1. Property Taxes, Real Estate... $33,434,989, or 48.1% of budgeted income, received to date. Last year at this time we received $29,466,988 or 45.1% of budgeted income. The monthly budget variance is $0.00 or 0.0%. The positive variance is the result of the larger than normal second half settlement. 2. Property Taxes, Tangible... $0.00 received to date. Last year at this time we received $ Interest from Investments... $519,157, or 79.9% of budgeted income, received year to date. Last year at this time we received $214,825, or 61.4% of budgeted income. The monthly budget variance is $71,888, or 226.5%. The transition to a new investment advisor has contributed to the increase in revenue. 4. State Sources... Foundation program receipts are $8,286,210 or 50.9% of budgeted income. Last year at this time we received $8,315,697 which was 50.5% of budgeted revenue. The monthly budget variance is ($4,909) or (.4%).

5 Financial & Miscellaneous Briefs January 9, 2018 Page 2 5. H.B. 66 Personal Property $0.00 received to date. Last year at this time we received $0.00. These funds are to replace reduced personal property taxes. The monthly variance is $0.00 or 0.0%. 6. Homestead and Rollback $3,763,599 or 47.7% of budgeted income received to date. Last year at this time we had received $3,641,743 or 49.1%. The monthly budget variance is $0.00, or 0.0%). 7. Total Income... $49,311,695 or 48.9% of budgeted income received this fiscal year. Last year at this time we received $46,603,315 or 47.7% of budgeted income. The monthly budget variance is $512,314, or 24.4%. The primary reason for the positive variance is the timing of TPP Hold Harmless payments. B. EXPENSES 1. Payroll... Total payroll expense to date is $27,847,528 which is $1,034,303 more than last year. Average payroll expense for the fiscal year is $2,320,627 which represents a 3.9% increase from last year s average payroll. The monthly budget variance is $64,012 or 1.4%.

6 Financial & Miscellaneous Briefs January 9, 2018 Page 3 2. Total Expense... $45,618,942 which is $1,449,352 or 3.3% more than the expenditure level for fiscal year % of the budget has been spent with 50.0% of the fiscal year completed. Last year at this time 42.4% of the budget had been spent. The monthly budget variance is $966,879 or 13.3%. II. CONCLUSIONS 1. Cash balance is $67,249,131 with encumbrances for outstanding purchase orders of $7,387,075 for an unencumbered balance of $59,862,056. Last year, the November 30, 2016 unencumbered balance was $51,882,328 Financial Statements December 2017

7 CHARTS

8 MENTOR PUBLIC SCHOOLS GENERAL FUND YEAR TO DATE $60,000,000 $55,000,000 $49,311,695 $45,618,942 $50,000,000 $45,000,000 $40,000,000 $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 RECEIPTS EXPENSES December 31, 2017

9 MENTOR PUBLIC SCHOOLS GENERAL FUND CASH BALANCE $90,000,000 $80,000,000 $70,000,000 $60,000,000 $50,000,000 $40,000,000 $30,000,000 $20,000,000 $10,000,000 $0 Jul Aug Sept Oct Nov Dec Jan Feb Mar Apr May Jun December 31, 2017

10 MENTOR PUBLIC SCHOOLS GENERAL FUND RECEIPTS $24,000,000 $22,000,000 $20,000,000 $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 JULY AUG. SEPT. OCT. NOV. DEC. JAN. FEB. MAR. APR. MAY JUNE December 31, 2017

11 MENTOR PUBLIC SCHOOLS GENERAL FUND EXPENSES $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 JULY AUG. SEPT. OCT. NOV. DEC. JAN. FEB. MAR. APR. MAY JUNE December 31, 2017

12 BANK RECONCILIATION

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16 Exhibit VII-B CONSOLIDATED INVESTMENT PORTFOLIO

17 Interest Summary - Comparison Dec 2016 Dec 2016 Dec 2017 Dec 2017 FUND MTD YTD MTD YTD GENERAL $ 25, $ 214, $ 126, $ 519, PERMANENT IMPROVEMENT , $ 6, FOOD SERVICE $ TRUST $ ROTARY $ - SCHOOL SUPPORT $ - OTHER GRANTS $ EMPLOYEE BENEFITS , $ 30, WORK COMP SELF INS 1, , $ 10, STUDENT ACTIVITIES $ - ATHLETICS $ - AUXILLARY TOTAL $ 28, $ 234, $ 127, $ 567, Filename: Investments Dec 2017 Prepared by: Lorrie Romeo 1/5/2018

18 Investment Quotes Dec-18 NUMBER OF DAYS DATES AMOUNT INVESTED CREDIT AGRICOLE CIB NY FIRST NATL BANK WEALTH MNG HUNTINGTON FHLMC STIFEL NICOLAUS HUNTINGTON BRKD CD TRISTATE CDARS RAYMOND JAMES BRKD CD TOYOTA MOTOR CREDIT DEXIA NY MEDALLION CD US GOVT AGENCY OBLIGATION MULTI BANK SECURITIES CD AGENCY TREASURY Filename: Investments Dec 2017 Prepared by: Nancy Leonard 1/5/2018

19 Investment Activity and s INVESTMENTS 12/31/2017 MATURITY INTEREST FUND AMOUNT INSTITUTION DATE RATE 0.00 INVESTMENT INVENTORY AS OF Dec. 31, 2017 DATE ORIGINALLY MATURITY INTEREST INSTITUTION AMOUNT INVESTED DATE RATE Huntington # , /12/2013 OPEN 0.100% JP Morgan # , /27/00 OPEN 0.180% JP Morgan # , /01/11 OPEN 0.000% Dollar Bank # ,040, /10/11 OPEN 0.340% Dollar Bank # , /16/17 OPEN 0.000% Huntington #0387 3,104, /10/09 OPEN 0.010% Erie Bank CKG # /03/16 OPEN 0.000% Erie Bank CKG # /03/16 OPEN 0.000% Erie Bank CKG # /03/16 OPEN 0.000% Erie Bank CKG # , /26/10 OPEN 0.000% Erie Bank CKG #6075 1, /30/10 OPEN 0.000% Erie Bank CKG # /01/16 OPEN 0.000% Erie Bank Savings # , /24/17 OPEN 1.140% Erie Bank Savings # , /24/17 OPEN 1.140% Erie Bank Savings # , /24/17 OPEN 1.140% Erie Bank Savings # , /24/17 OPEN 1.140% First National Bank CKG # ,277, /16/14 OPEN 1.210% F.N.B. Wealth Management 25,006, /02/17 OPEN 1.000% Credit Agricole CIB NY 2,077, /16/17 03/12/ % Toyota Motor CP 1,746, /19/17 03/16/ % Credit Agricole CIB NY 2,473, /21/17 03/16/ % FC Stone FHLB 998, /21/16 03/21/ % TriState CDARS 5,049, /05/17 04/05/ % Stifel Nicholas Brkrd CD 248, /21/16 12/21/ % Stifel Nicholas Brkrd CD 248, /22/16 12/24/ % TriState CDARS 3,000, /06/17 07/05/ % FC Stone FHLMC 1,498, /14/16 03/14/ % Stifel Nicolaus FHLMC 750, /24/16 05/24/ % FC Stone FNMA 1,000, /28/16 06/28/ % Financial Northeastern 247, /21/16 12/23/ % BNY Mellon Capital 1,753, /27/17 04/27/ % BNY Mellon Capital 247, /26/17 04/27/ % Medallion CD 246, /23/17 06/23/ % US Govt Agency Obligation 1,753, /30/17 06/29/ % INCAPITAL 999, /29/16 06/29/ % US Govt Agency Obligation 3,000, /29/17 06/29/ % FC Stone 1,250, /21/16 12/21/ % FC Stone 2,000, /22/17 03/15/ % Stifel Nicolaus FFCB 999, /13/17 04/13/ % US Govt Agency Obligation 2,997, /30/17 06/29/ % TOTAL INVESTMENTS 89,773, Prepared by: Lorrie Romeo Filename: Investments Dec /5/2018

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32 FUND POSITION REPORT

33 Fund Position Report For the month ending December 31, 2017 Time: 12:39PM Fund Group Fund Group Title Beginning Cash Month to Receipts Year to Receipts Month to Spent Year to Spent Available Encumbrances Outstanding 001 GENERAL FUND 63,556, ,607, ,311, ,290, ,618, ,249, ,387, ,862, DEBT RETIREMENT PERMANENT IMPROVEMENT 1,827, , , , ,235, ,157, , ,081, FOOD SERVICES 346, , ,239, , ,448, , , (45,612.76) 007 SPECIAL TRUST 77, , , , , , , , UNIFORM SCHOOL SUPPLIES 261, , , , , , , , ROTARY FUND-SPECIAL SVCS 84, , , , , , , ADULT EDUCATION INTERNAL SERVICES ROTARY 240, , , , , , , , PUBLIC SCHOOL SUPPORT 214, , , , , , , , OTHER GRANTS 375, , , , , , , , SPECIAL ENTERPRISE 2,649, , ,251, , ,648, ,252, , ,958, DISTRICT AGENCY , , , , , , EMPLOYEE BENEFIT-SELF INS 13,405, ,363, ,028, ,156, ,417, ,016, , ,812, WORK COMP SELF INS 4,051, , , , , ,951, , ,843, STUDENT MANAGED ACTIVITY 254, , , , , , , , ATHLETIC ACTIVITIES 93, , , , , , , , AUXILIARY SERVICES 345, , , , , , (477,397.74) 440 ENTRY YEAR PROGRAMS DATA COMMUNICATIONS , , , , STRAIGHT A FUND 21, , , MISCELLANEOUS STATE GRANT 8, , , , , RACE TO THE TOP IDEA, PART B SPECIAL EDUC 64, , , , ,050, , (237,669.40) 524 VOC ED-PERKINS VOC ED ACT 28, , , , , , (89,225.60) 551 TITLE III-LTD ENGLISH PRO 2, , , , (2,374.28) 572 TITLE I-TARGETED ASSIST 12, , , , , , (3,307.07) 587 IDEA PRESCHOOL-HANDICAP , , , , , (2,387.04) 590 IMPROVING TEACHER QUALITY 11, , , , , , (30,442.18) 599 MISC FEDERAL GRANTS Report Total 87,932, ,786, ,820, ,589, ,600, ,152, ,754, ,398, Report: U:\reports7\New Cash Reports\Fund Position Rpt by Fund Grp.imr Page 1 of 1

34 REVENUE AND CASH POSITION REPORT

35 Revenue Report by Fund For the month ended December 31, 2017 Receipt Code Description Estimated Revenue MTD Rec YTD Rec of Estimate 001 GENERAL FUND % Received to Prior YTD Receipts 1110 REAL ESTATE TAX 69,556, ,434, ,121, % 29,466, REAL ESTATE TAX UNRES % REAL ESTATE TAX RES % PERSONAL PROPERTY TAX , , % TUITION PATRON REG DAY % TUITION PATRON SUMMER SCH % TUITION PATRON MISC. 70, , , , % 27, TUITION OTH DIS DAY SCHOO 305, , , % 304, TUITION O/D SPEC. ED. 290, , , % 563, TUITION O/D VOC. ED. 600, , , , % 265, TUITION OPEN ENROLLMENT % OTHER TUITION 7, , , % 1, OTHER TRANSPORTATION FEES 60, , , , % 21, INTEREST ON INVESTMENTS 650, , , , % 214, STUDENT ACT. DUES AND FEE 54, , , % 42, ACADEMIC/SUBJECT OR. ACT. 13, , , , % 10, MUSIC ORIENTED ACTIVITIES 42, , , % 47, SPORTS ORIENTED ACT. 230, , , , % 168, OTHER EXTRA. ACT. RECEIPT % SALE OF WORKBOOKS % CLASS FEES % RENTALS 100, , , , % 36, CONTRIBUTIONS & DONATIONS 1, , % 1, SERVICES PROVIDED OTHER 80, , , , % 22, COMMISSION TELEPHONE % OTHER MISC. RECEIPTS 180, , , , % 154, PREM. ACCRUED INT ON BOND % SALE AND LOSS OF ASSETS 325, , , % 338, SALE OF FIXED ASSETS 10, , % COMP. FOR LOSS OF ASSETS 2, , % 18, SALE OF PERSONAL PROPERTY % INSURANCE PROCEEDS % PROCEEDS SALES OF NOTES % ADV FROM STATE SOLV ASST % REV IN LIEU OF TAXES 750, , , % 269, STATE SCHOOL FOUND. BASIC 16,286, ,376, ,286, ,000, % 8,315, STATE PROP TAX ALL % % & 2% ROLLBACK 6,103, ,811, ,292, % 2,789, HOMESTEAD EXEMPTION 1,927, , , , % 852, $10,000 PP TAX EXEMPT % ELECTRIC DEREG PROP TAX % 1,504, TANGIBLE PP TAX LOSS 1,542, , , , % 209, OTHER PROPERTY TAX ALLOC % STATE BUS PURCHASE ALL % STATE OTHER UNRESTRICTED 380, , , % 198, STATE RESTRIC. GRANTS % POVERTY BASED ASST % BUS PURCHASE % RES. STATE THROUGH INT.SO 480, , , , % 71, STATE REV. BEHALF OF DIS % FED. UNRES. THR. STATE 530, , , % 18, TRANSFERS IN % ADVANCES IN-RETURN % 295, REFUND PRIOR YEAR EXP. 389, , % 371, ,966, ,607, ,311, ,654, % 46,603, Beginning Cash : 63,556, Receipts Plus : 112,868, Expenditures: 45,618, Cash : 67,249, DEBT RETIREMENT 1110 REAL ESTATE TAX % REAL ESTATE TAX RES % PERSONAL PROPERTY TAX % OTHER MISC. RECEIPTS % PREM. ACCRUED INT ON BOND % 0.00 File Name: Revenue Report by Fund- brief Page 1 Prepared By: Treasurer's Office

36 Revenue Report by Fund For the month ended December 31, Receipt Code Description Estimated Revenue MTD Rec YTD Rec of Estimate % Received to Prior YTD Receipts 1940 PROCEEDS SALES OF NOTES % SALE ENERG CONS NOTES % SALE OTHER NOTES % STATE SCHOOL FOUND. BASIC % STATE PROP TAX ALL % % & 2% ROLLBACK % HOMESTEAD EXEMPTION % $10,000 PP TAX EXEMPT % ELECTRIC DEREG PROP TAX % TANGIBLE PP TAX LOSS % OTHER PROPERTY TAX ALLOC % TRANSFERS IN % REFUND PRIOR YEAR EXP % % 0.00 Beginning Cash : 0.00 Receipts Plus : 0.00 Expenditures: 0.00 Cash : PERMANENT IMPROVEMENT 1110 REAL ESTATE TAX 884, , , % 424, PERSONAL PROPERTY TAX % INTEREST ON INVESTMENTS 7, , , % 1, RENTALS , , , % CONTRIBUTIONS & DONATIONS % OTHER MISC. RECEIPTS % SALE AND LOSS OF ASSETS % SALE OF FIXED ASSETS % 170, COMP. FOR LOSS OF ASSETS % PROCEEDS SALES OF NOTES % STATE PROP TAX ALL % % & 2% ROLLBACK 79, , , % 38, HOMESTEAD EXEMPTION 25, , , % 11, $10,000 PP TAX EXEMPT % ELECTRIC DEREG PROP TAX % TANGIBLE PP TAX LOSS 70, , % OTHER PROPERTY TAX ALLOC % STATE OTHER UNRESTRICTED % TRANSFERS IN 80, , % 40, ADVANCES IN-INITIAL % REFUND PRIOR YEAR EXP % ,147, , , , % 687, Beginning Cash : 1,827, Receipts Plus : 2,393, Expenditures: 1,235, Cash : 1,157, FOOD SERVICES 1410 INTEREST ON INVESTMENTS % CHILDRENS BREAKFAST 73, , % FS TYPE A LUNCHES STUDENT 1,090, ,090, % FS A LA CARTE STUDENTS 485, , % FS MILK STUDENTS 8, , % ADULT BREAKFAST % FS A LA CARTE ADULTS 13, , % FS MILK ADULTS % FS OTHER REC. SPEC. FUNC. 74, , , , % 29, FOOD SERV. OTHER REC. 22, , , , % 722, CUSTOMER SERVICES 135, , , , % 53, COMMISSION VENDING MACH % OTHER MISC. RECEIPTS % SALE AND LOSS OF ASSETS % SALE OF FIXED ASSETS % COMP. FOR LOSS OF ASSETS % 0.00 File Name: Revenue Report by Fund- brief Page 2 Prepared By: Treasurer's Office

37 Revenue Report by Fund For the month ended December 31, Receipt Code Description Estimated Revenue MTD Rec YTD Rec of Estimate % Received to Prior YTD Receipts 3200 STATE RESTRIC. GRANTS 4, , % RES.GRANTS DIR.FROM STATE 13, , % 4, SCHOOL LUNCH % FED. UNRES. THR. STATE 1,100, , , , % 403, TRANSFERS IN % ADVANCES IN-INITIAL , , % ADVANCES IN-RETURN % REFUND PRIOR YEAR EXP % ,018, , ,239, ,778, % 1,213, Beginning Cash : 346, Receipts Plus : 1,586, Expenditures: 1,448, Cash : 137, SPECIAL TRUST 1410 INTEREST ON INVESTMENTS % FOOD SERV. OTHER REC % STUDENT ACT. ADMISSIONS % STUDENT ACT. SALES 6, , % STUDENT ACT. DUES AND FEE 6, , % OTHER EXTRA. ACT. RECEIPT % RENTALS % CONTRIBUTIONS & DONATIONS 120, , , , % 37, COMMISSION VENDING MACH % OTHER MISC. RECEIPTS % SALE AND LOSS OF ASSETS % RES.GRANTS DIR.FROM STATE % TRANSFERS IN % REFUND PRIOR YEAR EXP % , , , , % 37, Beginning Cash : 77, Receipts Plus : 107, Expenditures: 17, Cash : 90, UNIFORM SCHOOL SUPPLIES 1620 STUDENT ACT. SALES % CLASSROOM SUPPLIES 200, , , , % 119, SALE OF WORKBOOKS , , % 10, CLASS FEES , , % 70, OTHER CLASS. MAT. & FEES 180, , , , % 77, CONTRIBUTIONS & DONATIONS % CUSTOMER SERVICES % OTHER MISC. RECEIPTS % TRANSFERS IN % ADVANCES IN-INITIAL % REFUND PRIOR YEAR EXP % , , , , % 278, Beginning Cash : 261, Receipts Plus : 554, Expenditures: 185, Cash : 368, ROTARY FUND-SPECIAL SVCS 1212 TUITION PATRON SUMMER SCH 83, , , % 4, FOOD SERV. OTHER REC % STUDENT ACT. SALES % STUDENT ACT. DUES AND FEE % SPORTS ORIENTED ACT % OTHER EXTRA. ACT. RECEIPT % CONTRIBUTIONS & DONATIONS % COMMISSION VENDING MACH % SALE OF FIXED ASSETS , , % 110, File Name: Revenue Report by Fund- brief Page 3 Prepared By: Treasurer's Office

38 Revenue Report by Fund For the month ended December 31, Receipt Code Description Estimated Revenue MTD Rec YTD Rec of Estimate % Received to Prior YTD Receipts 3210 RES.GRANTS DIR.FROM STATE % TRANSFERS IN 175, , % ADVANCES IN-INITIAL , , % 65, REFUND PRIOR YEAR EXP % , , , % 179, Beginning Cash : 84, Receipts Plus : 487, Expenditures: 223, Cash : 263, ADULT EDUCATION 1217 TUITION ADULT % RENTALS % CONTRIBUTIONS & DONATIONS % TRANSFERS IN % REFUND PRIOR YEAR EXP % % 0.00 Beginning Cash : Receipts Plus : Expenditures: Cash : INTERNAL SERVICES ROTARY 1212 TUITION PATRON SUMMER SCH 12, , % TUITION O/D SPEC. ED % INTEREST ON INVESTMENTS % STUDENT ACT. ADMISSIONS % STUDENT ACT. SALES 5, , % STUDENT ACT. DUES AND FEE 44, , , % 1, OTHER EXTRA. ACT. RECEIPT 58, , , % 36, CONTRIBUTIONS & DONATIONS 49, , , % 10, REVENUE FROM COMM. SERV. 580, , , , % 334, COMMISSION VENDING MACH % OTHER MISC. RECEIPTS % REVENUE ON BEHALF OF DIST % STATE - UNRES. GRANTS % STATE SCHOOL FOUND. BASIC % STATE OTHER UNRESTRICTED % FED. RES. THR. STATE % FED. RES. THR. INTERM % TRANSFERS IN 63, , % ADVANCES IN % ADVANCES IN-INITIAL % ADVANCES IN-RETURN % REFUND PRIOR YEAR EXP % , , , , % 382, Beginning Cash : 240, Receipts Plus : 650, Expenditures: 373, Cash : 277, PUBLIC SCHOOL SUPPORT 1410 INTEREST ON INVESTMENTS % FOOD SERV. OTHER REC % STUDENT ACT. ADMISSIONS % STUDENT ACT. SALES 182, , , , % 42, STUDENT ACT. DUES AND FEE 139, , , , % 1, OTHER EXTRA. ACT. RECEIPT 14, , % 2, CONTRIBUTIONS & DONATIONS 101, , , , % 40, COMMISSION VENDING MACH. 26, , , % 4, OTHER MISC. RECEIPTS 4, , % TRANSFERS IN % 2, ADVANCES IN-RETURN % 0.00 File Name: Revenue Report by Fund- brief Page 4 Prepared By: Treasurer's Office

39 Revenue Report by Fund For the month ended December 31, Receipt Code Description Estimated Revenue MTD Rec YTD Rec of Estimate % Received to Prior YTD Receipts 5300 REFUND PRIOR YEAR EXP % 1, , , , , % 94, Beginning Cash : 214, Receipts Plus : 326, Expenditures: 75, Cash : 250, OTHER GRANTS 1212 TUITION PATRON SUMMER SCH % INTEREST ON INVESTMENTS 4, , % RENTALS 115, , , , % 67, CONTRIBUTIONS & DONATIONS 80, , , % 20, SERVICES PROVIDED OTHER % PYMT PROPERTY TAX EXEMT % OTHER MISC. RECEIPTS 29, , , , % 12, REVENUE ON BEHALF OF DIST % TRANSFERS IN % ADVANCES IN-INITIAL % REFUND PRIOR YEAR EXP % , , , , % 99, Beginning Cash : 375, Receipts Plus : 478, Expenditures: 51, Cash : 427, SPECIAL ENTERPRISE 1212 TUITION PATRON SUMMER SCH , , % TUITION PATRON SPEC. ED % TUITION O/D SPEC. ED. 4,134, , ,185, ,948, % 131, CONTRIBUTIONS & DONATIONS % SERVICES PROVIDED OTHER 191, , , , % 199, STATE SCHOOL FOUND. BASIC % TRANSFERS IN % ADVANCES IN-INITIAL % ,325, , ,251, ,074, % 330, Beginning Cash : 2,649, Receipts Plus : 3,900,986.1 Expenditures: 1,648, Cash : 2,252, DISTRICT AGENCY 1610 STUDENT ACT. ADMISSIONS 260, , , , % 56, STUDENT ACT. SALES 4, , % 1, STUDENT ACT. DUES AND FEE % OTHER EXTRA. ACT. RECEIPT 25, , % COMMISSION VENDING MACH % TRANSFERS IN % REFUND PRIOR YEAR EXP % , , , , % 57, Beginning Cash : Receipts Plus : 76, Expenditures: 75, Cash : 1, EMPLOYEE BENEFIT-SELF INS 1410 INTEREST ON INVESTMENTS , , % 11, CHARGES FOR SELF INS EMP. 16,140, ,362, ,991, ,148, % 7,745, OTHER MISC. RECEIPTS % TRANSFERS IN % REFUND PRIOR YEAR EXP , , % ,140, ,363, ,028, ,111, % 7,756, Beginning Cash : 13,405, File Name: Revenue Report by Fund- brief Page 5 Prepared By: Treasurer's Office

40 Revenue Report by Fund For the month ended December 31, 2017 Receipt Code Description Estimated Revenue MTD Rec YTD Rec of Estimate Receipts Plus : 21,433, % Received to Prior YTD Receipts Expenditures: 7,417, Cash : 14,016, WORK COMP SELF INS 1410 INTEREST ON INVESTMENTS , , % 6, CHARGES FOR SELF INS EMP , , , % 29, OTHER MISC. RECEIPTS % ADVANCES IN-INITIAL % REFUND PRIOR YEAR EXP % , , , % 35, Beginning Cash : 4,051, Receipts Plus : 4,092, Expenditures: 140, Cash : 3,951, STUDENT MANAGED ACTIVITY 1400 EARNINGS ON INVESTMENTS % INTEREST ON INVESTMENTS % STUDENT ACT. ADMISSIONS 172, , , % 8, STUDENT ACT. SALES 390, , , , % 40, STUDENT ACT. DUES AND FEE 250, , , , % 34, OTHER EXTRA. ACT. RECEIPT 1, % CONTRIBUTIONS & DONATIONS 107, , , , % 5, COMMISSION VENDING MACH. 2, , % OTHER MISC. RECEIPTS 1, , % TRANSFERS IN 2, , , , % 9, ADVANCES IN-INITIAL % REFUND PRIOR YEAR EXP % , , , , % 100, Beginning Cash : 254, Receipts Plus : 363, Expenditures: 91, Cash : 271, ATHLETIC ACTIVITIES 1212 TUITION PATRON SUMMER SCH % INTEREST ON INVESTMENTS % STUDENT ACT. ADMISSIONS 189, , , % 124, STUDENT ACT. SALES 72, , , , % 7, STUDENT ACT. DUES AND FEE 198, , , , % 38, OTHER EXTRA. ACT. RECEIPT 16, , % 6, CONTRIBUTIONS & DONATIONS 95, , , % 8, COMMISSION VENDING MACH % OTHER MISC. RECEIPTS % TRANSFERS IN 69, , , % 37, ADVANCES IN-INITIAL % REFUND PRIOR YEAR EXP , , % , , , , % 222, Beginning Cash : 93, Receipts Plus : 349,198.7 Expenditures: 250, Cash : 98, AUXILIARY SERVICES 1410 INTEREST ON INVESTMENTS % STATE RESTRIC. GRANTS % RES.GRANTS DIR.FROM STATE 1,573, , , % 811, STATE RES. THR. INTERM % TRANSFERS IN % 59, ADVANCES IN-INITIAL % REFUND PRIOR YEAR EXP % 0.00 File Name: Revenue Report by Fund- brief Page 6 Prepared By: Treasurer's Office

41 Revenue Report by Fund For the month ended December 31, Receipt Code Description Estimated Revenue MTD Rec YTD Rec of Estimate % Received to Prior YTD Receipts 1,573, , , % 871, Beginning Cash : 345, Receipts Plus : 1,132, Expenditures: 805, Cash : 327, ENTRY YEAR PROGRAMS 3210 RES.GRANTS DIR.FROM STATE % % 0.00 Beginning Cash : 0.00 Receipts Plus : 0.00 Expenditures: 0.00 Cash : DATA COMMUNICATIONS 3200 STATE RESTRIC. GRANTS % RES.GRANTS DIR.FROM STATE 10, , % 10, FED. RES. THR. STATE % , , % 10, Beginning Cash : 0.00 Receipts Plus : 10, Expenditures: 0.00 Cash : 10, STRAIGHT A FUND 3210 RES.GRANTS DIR.FROM STATE 125, , % 261, REFUND PRIOR YEAR EXP % , , % 261, Beginning Cash : 21, Receipts Plus : 147, Expenditures: 147, Cash : MISCELLANEOUS STATE GRANT 1820 CONTRIBUTIONS & DONATIONS % STATE OTHER UNRESTRICTED % STATE RESTRIC. GRANTS % RES.GRANTS DIR.FROM STATE 41, , , , % 146, RES. STATE THROUGH INT.SO % STATE RES. THR. INTERM % STATE REV. BEHALF OF DIS % FED. RES. THR. STATE % TRANSFERS IN % REFUND PRIOR YEAR EXP % , , , , % 146, Beginning Cash : 8, Receipts Plus : 33, Expenditures: 33, Cash : RACE TO THE TOP 4220 FED. RES. THR. STATE % % 0.00 Beginning Cash : 0.00 Receipts Plus : 0.00 Expenditures: 0.00 Cash : File Name: Revenue Report by Fund- brief Page 7 Prepared By: Treasurer's Office

42 Revenue Report by Fund For the month ended December 31, 2017 Receipt Code Description Estimated Revenue MTD Rec YTD Rec of Estimate 516 IDEA, PART B SPECIAL EDUC % Received to Prior YTD Receipts 4210 FED. RES. DIRECT % FED. RES. THR. STATE 2,155, , , ,169, % 880, FED. RES. THR. INTERM % ADVANCES IN-INITIAL % REFUND PRIOR YEAR EXP % ,155, , , ,169, % 880, Beginning Cash : 64, Receipts Plus : 1,050, Expenditures: 1,050, Cash : VOC ED-PERKINS VOC ED ACT 4220 FED. RES. THR. STATE 286, , , , % 206, ADVANCES IN-INITIAL % REFUND PRIOR YEAR EXP % , , , , % 206, Beginning Cash : 28, Receipts Plus : 151, Expenditures: 151, Cash : TITLE III-LTD ENGLISH PRO 3210 RES.GRANTS DIR.FROM STATE % FED. RES. THR. STATE 48, , , % 2, TRANSFERS IN % ADVANCES IN-INITIAL % , , , % 2, Beginning Cash : 2, Receipts Plus : 6, Expenditures: 6, Cash : TITLE I-TARGETED ASSIST 4220 FED. RES. THR. STATE 985, , , , % 386, TRANSFERS IN % ADVANCES IN-INITIAL % REFUND PRIOR YEAR EXP % , , , , % 386, Beginning Cash : 12, Receipts Plus : 421, Expenditures: 421, Cash : IDEA PRESCHOOL-HANDICAP 4210 FED. RES. DIRECT % FED. RES. THR. STATE 59, , , , % 24, TRANSFERS IN % ADVANCES IN-INITIAL % REFUND PRIOR YEAR EXP % , , , , % 24, Beginning Cash : Receipts Plus : 26, Expenditures: 26, Cash : IMPROVING TEACHER QUALITY 1890 OTHER MISC. RECEIPTS % 0.00 File Name: Revenue Report by Fund- brief Page 8 Prepared By: Treasurer's Office

43 Revenue Report by Fund For the month ended December 31, Receipt Code Description Estimated Revenue MTD Rec YTD Rec of Estimate % Received to Prior YTD Receipts 4220 FED. RES. THR. STATE 234, , , , % 80, TRANSFERS IN % , , , , % 80, Beginning Cash : 11, Receipts Plus : 103, Expenditures: 103, Cash : MISC FEDERAL GRANTS 4220 FED. RES. THR. STATE 19, , % TRANSFERS IN % ADVANCES IN-INITIAL % REFUND PRIOR YEAR EXP % , , % 0.00 Beginning Cash : 0.00 Receipts Plus : 0.00 Expenditures: 0.00 Cash : GRAND TOTAL ALL FUNDS 135,280, ,786, ,820, ,459, % 60,951, Beginning Cash : 87,932, Receipts Plus : 152,752, Expenditures: 61,600, Cash : 91,152, File Name: Revenue Report by Fund- brief Page 9 Prepared By: Treasurer's Office

44 APPROPRIATION EXPENDITURE REPORT

45 General Fund Comparison For the year-to-date period ending December 31, 2017 CASH BALANCE BEGINNING BALANCE 56,110, ,556, YTD RECEIPTS 46,603, ,311, YTD EXPENDITURES 44,169, ,618, ENDING BALANCE 58,544, ,249, ENCUMBRANCES 6,662, ,387, UNENCUMBERED BALANCE 51,882, ,862, EXPENSES BY OBJECT % of Total % Change Salaries & Wages 26,813, % 27,847, % 3.86% Employee Benefits 10,396, % 10,631, % 2.26% Purchased Services 4,974, % 4,672, % -6.07% Supplies & Materials 1,059, % 995, % -6.06% Capital Outlay - New 494, % 510, % 3.17% Other Expenditures 286, % 261, % -8.84% Transfers/Advances/Refunds 144, % 701, % % Grand Total 44,169, % 45,618, % 3.28% Filename: Appr Exp Rpt Page 1 of 1 Prepared by: Treasurer's Office 12/28/2017

46 Title GENERAL FUND 1100 Regular Instruction 001 GENERAL FUND 100 SALARIES AND WAGES 28,228, ,637, ,590, ,590, % 48.31% 200 EMPLOYEE BENEFITS 9,812, ,228, ,584, ,584, % 43.09% 400 PURCHASED SERVICES 3,168, ,016, ,151, , ,065, % 34.79% 500 SUPPLIES & MATERIALS 1,803, , ,446, , , % 57.21% 600 CAPITAL OUTLAY-NEW 1,309, , , , , % 32.83% 800 OTHER OBJECTS 76, , , , , % 59.34% Subtotal 44,398, ,617, ,781, , ,923, % 46.12% 1200 Special Education 100 SALARIES AND WAGES 7,636, ,803, ,833, ,833, % 49.80% 200 EMPLOYEE BENEFITS 3,931, ,878, ,052, , ,051, % 47.83% 400 PURCHASED SERVICES 5,263, , ,592, ,765, , % 84.29% 500 SUPPLIES & MATERIALS 3, , , , % 81.34% 600 CAPITAL OUTLAY-NEW 2, , , % 0.00% Subtotal 16,838, ,354, ,484, ,769, ,715, % 60.12% 1300 Vocational Instruction 100 SALARIES AND WAGES 847, , , , % 47.89% 200 EMPLOYEE BENEFITS 342, , , , , % 48.24% 400 PURCHASED SERVICES 858, , , , , % 58.51% 500 SUPPLIES & MATERIALS 46, , , , , % 63.93% 600 CAPITAL OUTLAY-NEW 12, , , , % 55.43% 800 OTHER OBJECTS 13, , , , , % 68.32% Subtotal 2,121, , ,189, , ,002, % 52.77% 1900 Other Instruction 100 SALARIES AND WAGES 23, , (7,065.25) 0.00 (7,065.25) % % 200 EMPLOYEE BENEFITS 10, , , , % 49.71% 400 PURCHASED SERVICES 142, , , , , % 58.26% 500 SUPPLIES & MATERIALS 105, , , , , % 40.48% Subtotal 282, , , , , % 57.36% 2100 Support Services - Pupils 100 SALARIES AND WAGES 3,817, ,855, ,962, ,962, % 48.60% Report: U:\reports7\New Monthly Reports\-Legal Level.imr Page 1 of 68

47 Title 2100 Support Services - Pupils 200 EMPLOYEE BENEFITS 1,577, , , , % 46.93% 400 PURCHASED SERVICES 34, , , , , % 52.75% 500 SUPPLIES & MATERIALS 13, , , , , % 74.09% 600 CAPITAL OUTLAY-NEW 2, , , % 0.00% Subtotal 5,445, ,604, ,841, , ,821, % 48.18% 2200 Support Services - Instructional Staff 100 SALARIES AND WAGES 3,562, ,776, ,785, ,785, % 49.87% 200 EMPLOYEE BENEFITS 1,348, , , , , % 48.32% 400 PURCHASED SERVICES 626, , , , , % 64.66% 500 SUPPLIES & MATERIALS 324, , , , , % 41.76% 600 CAPITAL OUTLAY-NEW 122, , , , , % 63.00% 800 OTHER OBJECTS 2, , % 59.12% Subtotal 5,985, ,822, ,162, , ,938, % 50.90% 2300 Support Services - Board of Education 100 SALARIES AND WAGES 15, , (2,375.00) 0.00 (2,375.00) % % 200 EMPLOYEE BENEFITS 3, , % 76.26% 400 PURCHASED SERVICES 98, , , , , % 53.61% 500 SUPPLIES & MATERIALS 4, , , , % 47.33% 800 OTHER OBJECTS 123, , , , , % 34.86% Subtotal 243, , , , , % 48.18% 2400 Support Services - Administration 100 SALARIES AND WAGES 3,474, ,952, ,521, ,521, % 56.20% 200 EMPLOYEE BENEFITS 1,726, , , , , % 48.71% 400 PURCHASED SERVICES 215, , , , , % 77.61% 500 SUPPLIES & MATERIALS 13, , , , , % 46.45% 600 CAPITAL OUTLAY-NEW 3, , % 84.14% 800 OTHER OBJECTS 33, , , , % 76.68% Subtotal 5,466, ,923, ,543, , ,470, % 54.80% 2500 Fiscal Services 100 SALARIES AND WAGES 741, , , , % 60.02% 200 EMPLOYEE BENEFITS 398, , , , , % 49.17% 400 PURCHASED SERVICES 532, , , , , % 66.07% 500 SUPPLIES & MATERIALS 10, , , , , % 68.93% Report: U:\reports7\New Monthly Reports\-Legal Level.imr Page 2 of 68

48 Title 2500 Fiscal Services 600 CAPITAL OUTLAY-NEW 8, , , , % 57.78% 800 OTHER OBJECTS 1,409, , ,275, , ,260, % 10.52% Subtotal 3,100, ,021, ,079, , ,947, % 37.19% 2600 Support Services - Business 100 SALARIES AND WAGES 359, , , , % 50.14% 200 EMPLOYEE BENEFITS 176, , , , , % 41.27% 400 PURCHASED SERVICES 3, , , , % 68.37% 500 SUPPLIES & MATERIALS 10, , , , , % 59.24% 600 CAPITAL OUTLAY-NEW 2, , , , % 47.62% 800 OTHER OBJECTS 7, , , , % 73.94% Subtotal 559, , , , , % 47.93% 2700 Operation and Maintenance of Plant Services 100 SALARIES AND WAGES 3,382, ,722, ,660, ,660, % 50.92% 200 EMPLOYEE BENEFITS 1,764, ,010, , , , % 57.30% 400 PURCHASED SERVICES 2,883, ,343, ,539, , ,348, % 53.23% 500 SUPPLIES & MATERIALS 470, , , , , % 62.14% 600 CAPITAL OUTLAY-NEW 266, , , , , % 45.83% 800 OTHER OBJECTS 33, , , , % 99.34% Subtotal 8,800, ,451, ,348, , ,084, % 53.59% 2800 Support Services - Pupil Transportation 100 SALARIES AND WAGES 3,197, ,247, ,949, ,949, % 39.01% 200 EMPLOYEE BENEFITS 1,526, , , , , % 44.40% 400 PURCHASED SERVICES 1,281, , , , , % 77.45% 500 SUPPLIES & MATERIALS 963, , , , , % 77.57% 600 CAPITAL OUTLAY-NEW 460, , , , % 84.40% 800 OTHER OBJECTS % 9.13% Subtotal 7,430, ,468, ,961, ,585, ,376, % 54.56% 2900 Support Services - Central 100 SALARIES AND WAGES 173, , , , % 57.90% 200 EMPLOYEE BENEFITS 131, , , , , % 45.16% 400 PURCHASED SERVICES 757, , , , , % 52.35% 500 SUPPLIES & MATERIALS 84, , , , , % 19.40% 600 CAPITAL OUTLAY-NEW 47, , , , , % 15.34% Report: U:\reports7\New Monthly Reports\-Legal Level.imr Page 3 of 68

49 Title 2900 Support Services - Central 800 OTHER OBJECTS 17, , , , , % 60.95% Subtotal 1,212, , , , , % 48.73% 3200 Community Services 100 SALARIES AND WAGES 56, , , , % 47.19% 200 EMPLOYEE BENEFITS 27, , , , % 48.60% Subtotal 84, , , , % 47.65% 4100 Academic Oriented Activities 100 SALARIES AND WAGES 259, , , , % 51.44% 200 EMPLOYEE BENEFITS 45, , , , % 45.07% 400 PURCHASED SERVICES 43, , , , , % 32.10% 500 SUPPLIES & MATERIALS 9, , , , , % 73.21% 600 CAPITAL OUTLAY-NEW 7, , , , % 52.52% 800 OTHER OBJECTS 6, , , , % 78.15% Subtotal 372, , , , , % 49.47% 4300 Occupation Oriented Activities 100 SALARIES AND WAGES 2, , , , % 49.94% 200 EMPLOYEE BENEFITS % 47.91% Subtotal 3, , , , % 49.67% 4500 Sport Oriented Activities 100 SALARIES AND WAGES 871, , , , % 52.25% 200 EMPLOYEE BENEFITS 199, , , , , % 45.36% 400 PURCHASED SERVICES 27, , , , , % 63.64% 600 CAPITAL OUTLAY-NEW % % Subtotal 1,099, , , , , % 51.33% 100 SALARIES AND WAGES 120, , , , % 45.60% 200 EMPLOYEE BENEFITS 27, , , , % 44.84% Subtotal 147, , , , % 45.46% 400 PURCHASED SERVICES % % 500 SUPPLIES & MATERIALS % % 600 CAPITAL OUTLAY-NEW 49, , , % 0.00% Subtotal 50, , , % 1.92% Report: U:\reports7\New Monthly Reports\-Legal Level.imr Page 4 of 68