COLONIAL SCHOOL DISTRICT BUDGET VARIANCE REPORT As of September 2016

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Ralph Cummings
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1 BUDGET VARIANCE REPORT As of September 2016 Prepared By: Colonial School District Business Office Budget Oversight Committee Review: 1-Nov-16 of Education Approval: 15-Nov-16 Portion of Fiscal Year Expired: 25.00%

2 SUMMARY OF REVENUE REVENUE STATE REVENUE Approved Receipt Percent Budget to Date Received Variance Division I Salaries 62,370, ,072, % 16,298, Cafeteria Salaries 1,224, , % 319, Division II Costs, AOC 2,070, ,537, % 532, Division II Costs, AOC - Voc 153, , % 39, Division II Costs, Energy 1,784, ,325, % 459, Division III Equalization 4,712, ,467, % 1,245, State Transportation 5,401, ,634, % 2,766, Educational Sustainment 2,075, ,565, % 509, Drivers Ed 32, , % 8, Unique Alternative 450, , % 118, Excellence/Admin Option 395, , % 93, Related Services 375, , % 111, Professional Development 116, , % - Technology Block Grant 165, , % 39, Other State Revenue 235, , % 178, John G Leach 7,375, ,543, % 1,831, Minor Capital Improvements 696, % 696, TOTAL STATE REVENUE 89,632, ,383, % 25,249,

3 SUMMARY OF REVENUE REVENUE LOCAL REVENUE Approved Receipt Percent Budget to Date Received Variance Debt Service Tax Receipts 4,542, , % 3,940, Tuition Revenue & Reserves 6,794, ,037, % 5,756, John G Leach (tuition revenue) 2,750, , % 2,538, Current Expense Tax Receipts 34,668, ,701, % 29,967, Match Tax Receipts 712, , % 601, Technology Maintenance Match 436, , % 394, Interest 190, , % 138, Athletics 45, , % 41, CSCRP 95, % 95, Indirect Costs 155, , % (53,295.29) Cafeteria 5,250, , % 5,001, Donations 125, , % 94, Building Rental 24, , % 21, Other Local Revenue 300, , % 64, Charter (Reduction) (5,000,000.00) (1,844,349.86) 36.89% (3,155,650.14) Choice (Reduction) (1,730,000.00) % (1,730,000.00) Debt Service & Other Reserve 5,803, % 5,803, TOTAL LOCAL REVENUE 55,162, ,641, % 49,520,

4 SUMMARY OF REVENUE REVENUE Approved Receipt Percent Budget to Date Received Variance OTHER REVENUE IDEA Part B 2,574, ,574, % - IDEA Pre-K 98, , % - Title I 3,625, ,625, % - Title II 758, , % - Title III 98, , % - Perkins 248, , % - Other Federal Funds 100, , % 92, TOTAL OTHER REVENUE 7,504, ,412, % 92, TOTAL REVENUE 152,299, ,437, % 74,861,

5 SUMMARY OF EXPENDITURES Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code SCHOOL BUDGETS A Carrie Downie Library 2, , , % 56.12% A Carrie Downie Elementary 31,039 2, , , % 34.47% A Castle Hills Library 5,034 2, , % 0.00% A Castle Hills Elementary 62,922 3, , , % 80.23% A Pleasantville Library 3, , % 0.00% A Pleasantville Elementary 44,032 1, , , % 19.31% A Wilmington Manor Library 3, , % 2.54% A Wilmington Manor Elementary 39,875 4, , , % 51.29% A Wilbur Library 9, , % 0.00% A Wilbur Elementary 110,579 16, , , % 48.12% A Southern Library 6, , , % 45.03% A Southern Elementary 78,504 14, , , % 51.79% A New Castle Library 4, , % 0.00% A New Castle Elementary 52, , , % 79.33% A Eisenberg Library 4, , % 0.00% A Eisenberg Elementary 50, , , % 47.46% A Gunning Bedford Library 7,582 1, , % 0.00% A Gunning Bedford Middle 90,124 7, , , % 57.16% A George Read Library 5, , % 0.00% A George Read Middle 63,680 2, , , % 7.36% A McCullough Library 5, , % 0.00% A McCullough Middle 62,017 7, , , % 34.54% A Wallin (Regular Ed) 3, , % 0.08% A William Penn - ROTC 6, , , % 48.67% 5

6 SUMMARY OF EXPENDITURES Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code A William Penn - Music Choir 30, , % 1.93% A William Penn - Library 19, , % 0.00% A William Penn - Summer School 19, , % % A William Penn - Athletics 117,450 17, , , % 30.34% A William Penn High School 198,793 52, , , % 30.83% SUBTOTAL - OTHER 1,138, , , , % 39.69% TUITION FUNDED BUDGETS Preschool 45,000 10, , , % 17.04% PreK Nonprincipal 450, , , % 28.40% A Southern ILC 11,664 1, , , % 28.91% A Southern ILC Nonprincipal Items 260, , , % 22.67% A Southern CASL 10,000 1, , , % 22.86% A Southern CASL Nonprincipal 22, , % 0.00% A G Bedford ILC Nonprincipal Items 65,000 3, , % 0.65% A Gunning Bedford CASL 8, , % 0.00% A Gunning Bedford Nonprincipal 65, , % 0.21% A WPHS CASL 3, , % 0.00% A WPHS CASL Non Principal 35, , % 0.00% A Wallin Nonprincipal 877,500 7, , , % 25.08% A Wallin 44,712 26, , , % 19.94% LEP/ESL 365, , , % 24.57% Private Placement 875, , , % 12.77% In State Tuition 4,200,000 57, , ,099, % 1.01% Assistive Technology 36,000 10, , % 1.67% SUBTOTAL - TUITION 7,373, , ,978 6,580, % 9.14% OTHER/LOCAL AND STATE FUNDED 6

7 SUMMARY OF EXPENDITURES Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code of Education 26, , , % 53.22% Legal 68,000 36, , , % 43.38% Substitutes & Homebound 950, , , , % 1.12% Community & Schools 90, , % 0.00% Teacher of the Year 7, , % 0.00% General District Expenses 714, , , % 15.89% Marketing 65, , , % 14.41% Public Communications 20, , , % 12.81% Copy Center 253, , , , % 29.38% District Administration 50,000 4, , , % 52.05% District Choice 15, , % 0.10% Superintendent 10, , , % 32.46% Middle School Redesign 40,000 23, , % 1.92% Preschool Expansion 250, , , % 2.58% Elementary Wellness 85, , , % 10.31% Assistant Superintendent 1 5,400 3, , % 4.22% Assistant Superintendent 2 5, , % 0.00% Contractual Services 475,000 20, , , % 5.21% Curriculum/Instruction 125, , , % 12.19% Common Core/ Curriculum 275, , , % 17.40% Discipline Programs/SRO 325, , , , % 0.68% Extra Time 270, , , % 22.15% Professional Development 116,297 2, , , % 2.15% Athletics 45, , , % 7.75% Drivers Education 32, , % 0.15% Special/Student Services 25,000 4, , % 79.54% 7

8 SUMMARY OF EXPENDITURES Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code Business Office 12, , % 5.29% Division I Salaries 62,370, ,603, ,767, % 26.62% Local Salaries* 32,311, , ,079, ,394, % 28.10% Division II Vocational 153,000 6, , , % 2.04% Competitive Grants- State 100,000 4, , , % 41.46% Private Grants/Donations 80, , , % 12.37% Tech Equipment & Repair 1,400, , , , % 32.36% Network/Wireless 250, , % 0.00% Personnel 72, , , % 32.29% Child Nutrition Operations 8,500, ,745, ,754, % 20.54% Energy/Utilities 2,075,000 1,305, , , % 13.25% Facilities Maintenance 410,000 5, , , % 27.94% Furniture 55,000 3, , % 0.00% Custodial Services 445,000 89, , , % 21.35% Operations 10, , % 6.61% Transportation 6,772, , ,782, ,363, % 26.32% School Supervision 95, , , % 37.86% Visiting Teachers 4, , % 3.86% SUBTOTAL - OTHER 119,459,356 3,808,706 30,738,527 84,907, % 25.73% * Includes local benefits Debt Service 4,915, ,844, ,070, % 57.87% Federal Funds 7,504, , , ,283, % 1.47% Minor Capital 1,160, ,160, % 0.00% Leach - Special School* 10,747, , ,236, ,360, % 30.11% TOTAL EXPENDITURES 152,299, ,321, ,055, ,922, % 24.99% 8

9 DETAIL COST CENTERS Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code General District Expenses - Summarized on page 6 - Detail of budget Audit 40, , % 0.00% Insurance 172,000-12, , % 7.24% Data Service Center 402, , , % 25.13% Contingency 100, , % 0.00% TOTAL EXPENDITURES 714, , , % 15.89% Child Nutrition Operations - Summarized on page 7 - Detail of budget Personnel - 1,257, (1,257,788.95) Professional Development - 6, (6,379.62) Miscellaneous - 145, (145,248.62) Supplies - 39, (39,515.49) Food - 269, (269,958.47) Institutional Equipment - 26, (26,668.98) TOTAL EXPENDITURES 8,500, ,745, ,754, % 20.54% Transportation - Summarized on page 7 - Detail of budget Personnel - 1,135, (1,135,106.27) Professional Development Energy 41, , (47,510.61) 9

10 DETAIL COST CENTERS Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code Contractor Payments 376, , (885,533.95) Bus Maintenance 103, , (218,221.50) Building and Grounds Repair Fuel 96, , (138,328.36) Miscellaneous 8, , (17,928.28) Parkway and Kingswood Billing to Leach Other Local Billable Activity - (33,855.46) 33, TOTAL EXPENDITURES 6,772, , ,782, ,363, % 26.32% (2) Fuel expense was used to bill for NCLB $154,254 Leach Special School - * Summarized on page 8 - Detail of budget A Southern Integration Program 20,304 1, , , % 41.42% A George Read Integration Program 29, , , % 10.18% A William Penn Integration Program 19,440 5, , , % 31.19% A Leach Principal's Budget 70,112 7, , , * 18.11% 7.19% A Vocational Expenses 43, , % 0.00% A Related Services 10, , % 0.00% A Assistive Technology 20, , ** 0.00% 0.00% A Summer School 10, , ** 0.00% 0.00% Substitutes 45,000-3, , % 8.59% General 400,000-33, , % 8.40% Division I Salaries 6,900,000-2,248, ,651, % 32.59% Local Salaries * 3,150, , , ,103, % 29.41% Energy/Utilities 20,000 15, , , % 5.96% Minor Capital 10, , % 0.00% TOTAL EXPENDITURES 10,747, , ,236, ,360, % 30.11% 10

11 LOCAL TAX RECEIPTS Collections as of September 30 Current Debt Month Expense Service Tuition MCI July 43, , , , August 134, , , , September 4,522, , ,191, , October November December January February March April May June Transfers to Leach Sr Citizen Prop Relief Total Collected 4,701, , ,248, , Budget 34,668, ,542, ,794, ,149, % Collected 13.56% 13.24% 18.38% 13.37% Receipts are recorded in the month in which they are received. 11

12 COMPARISON OF LOCAL FUND PROPERTY TAX RECEIPTS FOR CURRENT OPERATIONS WITH THE PRIOR TWO FISCAL YEARS Month Fiscal Year 2015 Fiscal Year 2016 Fiscal Year 2017 July 430, , , August 3,718, ,070, ,522, September 28,519, ,353, October 542, , November 545, , December 290, , January 133, , February 169, , March 132, , April 176, , May 101, , June 87, , Senior Citizens' Tax Rebate 497, ,589, Year To Date Receipts $35,344, $36,394, $4,657, Annual Receipts $34,759, $34,761, $4,657, Projected Tax Receipts $25,660, $34,248, $34,668, % of Annual Tax Collections % % 13.43% Note: This report reflects receipts in the month earned, not as recorded 12

13 CREDIT CARD PURCHASES Sep-16 Credit Card Holder Vendor Date Amount Purpose Hermine John Amazon 9/12/ Office supplies Amazon 9/13/ Office supplies Apple Awards 9/14/ Teacher of the Year awards TOTAL A Paula Angelucci Heritage Food 8/24/ Milk cooler latch Fillserv 8/30/ Ink toner Amazon 8/31/ Kitchen supplies Bakers Kitchen 9/9/ Kitchen supplies Shindigz 9/12/ Decorations Learning Express 9/19/ Bulletin boards Mission Nutrition 9/20/ Posters Gasket Direct 9/21/ Equipment gaskets Crowd Control Store 9/23/ Stanchion for serving lines Parts Town 9/26/ Milk cooler gaskets Walmart 9/26/ Coolers TOTAL 2, Leslie Papanicolas (District Travel) Amtrak 8/26/2016 1, Train tickets NCSS 9/12/2016 1, Professional development Center for Responsive Schools 9/14/2016 3, Professional development New Bay Media 9/16/ Professional development Hyatt 9/17/ Refund DRA Ed. Foundation 9/19/ Professional development UW Madison 9/20/ Professional development inacol 9/22/ Refund Hampton Inn 9/24/2016 1, Hotel TOTAL 8, Cindy Miller (District wide Expenses) Jotform 8/29/ Software Facebook 8/31/ Advertising EMA*EMMA 9/1/ Electronic newsletter Hootsuite Media 9/8/ Refund BLU 9/15/ Website domain registration TOTAL Phillip Smallwood Staples 9/14/ Computer supplies CDW Government 9/22/2016 2, Computer supplies TOTAL 2, TOTAL ALL CARDHOLDERS 15,

14 GRANTS/DONATIONS through September 30, 2016 Amount Encumbered & Grantor/Donor School Date Received Received Spent to Date Received in Fiscal 2017 Grants and Donations are budgeted under The funds are received and expended according to the grantor or donor guidelines. There is no impact to the district budget or district funds. Total

15 CARRY OVER BUDGET ITEMS BUDGET Major Cap FY BALANCE ON JULY 1, 2016 Encumbered Expended Remaining Balance Percent Carryover Obligated Current Budget (FY17) YTD Spend Renovate William Penn ,069 19, , ,572 44% N/A N/A N/A Renovate John G. Leach , , ,464 20% N/A N/A N/A TOTAL 1,172,853 19, , ,036 28% - Minor Cap - MCI- Local ,725 15,264 4,534 52,927 27% N/A N/A N/A MCI- Local , , ,168 2,652 99% N/A N/A N/A MCI- Local , , ,256 45% N/A N/A N/A MCI- State , , ,604 40,802 93% N/A N/A N/A MCI- State , , ,178 41% N/A N/A N/A TOTAL 2,157,809 1,115, , ,815 65% - - YTD Percent spend State Funds Division II AOC ,723 45,786 73, % 1,537, ,428 57% World Language Immersion ,635 2,288 15,999 6,348 74% - - 0% Energy , , , % 1,325, ,276 10% Standards & Assessment % - - 0% Transportation , ,949 0% 2,415,418 1,130,864 47% Division II Vocational ,009 12,417 17,822 6,770 82% 113,394 3,028 3% Drivers Education ,575-15, % 24,622 3,411 14% Professional Development ,564 1,322 16, % 58,148 2,280 4% School Improvement (Focus Sc) ,000 8,000 11,212 48,788 28% - - 0% School Improvement (Focus Sc) , ,655 1% - - 0% TOTAL 615, , , ,543 83%

16 CARRY OVER BUDGET ITEMS BUDGET Federal Funds FY BALANCE ON JULY 1, 2016 Encumbered Expended Remaining Balance Percent Carryover Obligated Current Budget (FY17) YTD Spend YTD Percent spend Title II , ,189 0% 758,654-0% Title II ,729 10, , ,509 53% Farm to School ,400-10,345 15,055 41% N/A N/A N/A Title I , ,825 0% 3,625,976 85,000 2% Title I ,635, ,721 1,122, ,960 75% Title III (ELL) , ,579 0% 98,783-0% Title III (ELL) , ,635 61,131 23% IDEA B ,349-2,688 55,661 5% 2,574, % IDEA B ,015 10, , ,916 79% IDEA Preschool , ,601 0% 98,035-0% IDEA Preschool ,594-3,482 13,112 21% Career Tech (Perkins) , ,143 0% 248,863 25,312 10% Career Tech (Perkins) ,371 4,986 30,436 7,949 82% TOTAL 3,095, ,259 2,028, ,630 70% John G. Leach (State Funds) Energy , ,179 0% 84,884-0% Division II AOC ,668 29,703 26,934 68,031 45% 69,529 49,838 72% Division II Voc , ,548 0% 32,436-0% Minor Cap , ,374 1% 10,072-0% TOTAL 178,849 29,703 27, ,132 32% GRAND TOTAL 7,220,162 1,513,382 2,938,623 2,768,157 62%

Summary of Main Checking Account

December 31, 2014 Summary of Main Checking Account Cash In Cash Out Net Change Prior Month Current Pre-Paid Sub Total Current Pre-Paid Sub Total Current Pre-Paid Total Year October 34,667.52 20,265.00