Whitehall City School District TREASURER S REPORT. July 31, 2011

Transcription

1 Whitehall City School District TREASURER S REPORT July 31, 2011 Timothy Penton, Treasurer/CFO August 11, 2011 Board of Education Meeting

2 Whitehall City Schools Financial Report July 31, 2011 Table of Contents I. Actual vs. Budgeted General Operating Funds II. III. IV. SM-1 Cash Projection Bank Reconciliation Investment Portfolio V. Financial Summary Report All Funds VI. Receipt Summary Report All Funds VII. Appropriation Summary Report All Funds VIII. Check Register IX. Budget Transfers

3 Actual VS. Budgeted General Operating Funds' Receipts and Expenditures For the Month Ended July 31, 2011 [ Month Ended July 31, ] [ Fiscal-To-Date As Of July 31, ] Budgeted Percent Budgeted Percent Actual (Per SM-1*) Variance Variance Actual (Per SM-1*) Variance Variance Beginning Balance 15,940,134 (A) 15,940, % 15,940,134 15,940, % Receipts: Real Estate 1,829,025 1,829, ,829,025 1,829, % TIF Revenue Personal Tangible Investment Earnings 83,467 83, % 83,467 83, % Other Local 13,058 13, % 13,058 13, % Foundation Program 1,370,460 1,370, % 1,370,460 1,370, % Other State (Careertech) Homestead-Rollback/ TPP-CATax reimburse Federal % % Other Non-Operating Revenue 1,393 1, % 1,393 1, % Total General Operating Funds' Receipts 3,297,938 3,297, % 3,297,938 3,297, % Expenditures: Operating Expenditures: Salary and Wages 1,380,057 1,380, % 1,380,057 1,380, % Fringe Benefits 485, , % 485, , % Purchased Services 313, , % 313, , % Materials, Supplies, and Textbooks 37,149 37, % 37,149 37, % Other Expenditures 7,647 7, % 7,647 7, % Total Operating Expenditures 2,223,857 2,223, % 2,223,857 2,223, % Total Receipts Over/(Under) Operating Expenditures 1,074,081 1,074, % 1,074,081 1,074,081 0 Non-operating Expenditures: Capital Outlay 21,631 21, % 21,631 21, % Advances - Out Other Non-Operating Expenditures Total Non-Operating Expenditures 21,631 21, % 21,631 21, % Total General Operating Funds' Expenditures 2,245,488 2,245, % 2,245,488 2,245, % Total Receipts Over/(Under) Expenditures 1,052,450 1,052, % 1,052,450 1,052,450 0 Ending Cash Balance 16,992,584 (B) 16,992, % 16,992,584 (B) 16,992, % Outstanding Encumbrances 1,093,461 1,093,461 Unencumbered Balance 15,899,123 15,899,123 *FY12 SM-1 to be established 9/30/11

4 (A) Beginning balance for the month of July represents the following: General Fund Balance 15,442,239 FY10/11 Bus Purchase Allowance 0 Set-Aside for Textbook/Instructional Mat (9991) 0 Set-Aside for Capital Improvements (9992) 0 Set-Aside for Budgetary Reserve (9993) 158,537 ORC Budgetary Reserve (9994) 339,359 FY11 SFSF 0 Rounding Difference Total beginning cash balance 15,940,140 ========= (B) Ending balance for the month of July represents the following: General Fund Balance 15,831,751 Set-Aside for Textbook/Instructional Mat (9991) 294,501 Set-Aside for Capital Improvements (9992) 368,437 Set-Aside for Budgetary Reserve (9993) 158,537 ORC Budgetary Reserve (9994) 339,359 Rounding Difference (1) Total ending cash balance 16,992,584 ========= Non-General Fund debt outstanding includes the following: Refunding Bonds (# ): OSFC Bonds: Series 2009A OSFC Bonds: Series 2009B $2,519, re-issued on 11/01/03, $1,790, principal and $377, interest payments to date. $729, principal and $282, interest remaining. Final interest payment to occur on 12/01/13. $9,799, issued on 1/29/09, $50, principal and $979, interest payments to date. $9,749, principal and $8,470, interest remaining. Final interest and principal payment to occur on 12/01/34. $20,699, issued on 2/26/09, $1,035, principal and $1,910, interest payments to date. $19,664, principal and $13,414, interest remaining. Final interest and principal payment to occur on 12/01/34.

5 FY12 Cash Projection Dated: 07/31/11 SCHOOL DISTRICT: Whitehall City OHIO DEPARTMENT OF EDUCATION - OFFICE OF SCHOOL MANAGEMENT ASSISTANCE GENERAL, DEBT SERVICE, AND TEXTBOOK/MATERIAL FUNDS JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY FEBRUARY MARCH APRIL MAY JUNE TOTALS BEGINNING CASH BALANCE 15,940,134 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 15,940,134 RECEIPTS FROM LOCAL SOURCES 1. Real Estate 1,829, ,829,025 TIF Revenue Personal Tangible Earnings on Investments 83, , Proceeds from Sale of Notes Other Local 13, ,058 FROM STATE SOURCES 6. Foundation Program 1,370, ,370,460 Other State (PBA/Ctech) Homestead-Rollback/ TPP-CAT FROM FEDERAL SOURCES 9. Public Law Federal (OSMP) FROM ALL TRANSFERS 11. Other Non-Operating Revenue 1, , TOTAL RECEIPTS (LINES 1-11) 3,297, ,297, TOT RECEIPTS PLUS CASH BAL19,238,072 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 19,238,072 EXPENDITURES 14. Salaries and Wages 1,380, ,380, Fringe Benefits 485, , Purchased Services 313, , Materials, Supp. & Text. 37, , Capital Outlay & Replay. 21, , Repayment of Notes Other Non-Operating Exp Other Expenditures 7, , TOT EXPENDITURES (LINES ,245, ,245,488 ENDING CASH BAL (LINE 13 MINUS 2216,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992,584 16,992, OUTSTANDING ENCUMBRANCES AT 06/30/12 50, UNENCUMBERED/(DEFICIT) BALANCE 16,942,584

6 BANK RECONCILIATION JULY ' 2011 $70,950, KEY BANK REGULAR ACCOUNT 2,694, KEY BANK PAYROLL (137,423.07) STAR OHIO # ,034, STAR OHIO #73606 Construction State Share 15,979, STAR OHIO #74851 Construction Local Share 2,739, U.S. GOV'T SECURITIES (21,147, ,839,908.45) 49,987, SUB TOTAL 72,298, PETTY CASH - GENERAL FUND PETTY CASH - HS ATHLETICS 2, PETTY CASH - HS ATHLETICS: reconciling item 6/30/ ATHLETIC CHANGE FUND - FOOD SERVICE CHANGE FUND - OUTSTANDING CHECKS (1,349,305.55) BANK BALANCE 70,951, ADJUSTMENTS July 2011 Reconciling Amount (862.00) 70,950, VARIANCE $0.00

7 INVESTMENT WORKSHEET July 2011 U.S. GOV'T SECURITIES SUMMARY TOTAL MATURITY TOTAL ACCRUED INVESTMENT NET DATE DATE of DAYS TYPE PURCHASED (PAR) INTEREST INTEREST PREMIUM/ REVENUE DISCOUNT YIELD TO PURCHASED MATURITY INVESTED INVESTMENT AMOUNT AMOUNT EXPECTED COST DISCOUNT EXPECTED YIELD MATURITY F/T 07/15/10 07/15/ CD 5,700, ,700, , , % 0.680% Del 07/23/09 07/21/ CDARS 2,000, ,000, , , % 2.070% Del 11/12/09 11/10/ CDARS 1,000, ,000, , , % 1.610% Del 12/24/09 12/24/ CDARS 1,000, ,000, , , % 1.510% H 01/14/10 01/14/ CD 1,000, ,000, , , % 1.460% K 02/05/10 08/09/ CD 2,000, ,000, , , % 0.950% K 02/05/10 02/06/ CD 1,000, ,000, , , % 1.180% SN 07/19/10 06/08/ FHLB Note 3,020, ,000, , (20,000.00) 62, % 0.710% G 01/21/11 02/19/ FFCB Note 2,000, ,000, , , % 0.750% MS 01/31/11 06/21/ FHLB Note 1,020, ,000, , (20,000.00) 26, % 0.840% G 02/04/11 12/14/ FHLB Note 2,030, ,000, , (30,000.00) 40, % 0.780% MS 02/11/11 11/21/ FHLB Note 1,012, ,000, , (12,000.00) 20, % 0.800% C/G 03/16/11 08/28/ FHLB Note 2,005, ,000, , (475.00) (5,470.00) 11, % 0.381% MS 05/05/11 03/08/ FHLB Note 1,023, ,000, , (2,770.83) (20,840.00) 11, % 0.610% SN 05/05/11 06/21/ FHLB Note 1,023, ,000, , (23,000.00) 23, % 0.723% C/G 07/19/11 12/27/ FHLB Note 1,006, ,000, , (534.72) (6,040.00) 15, % 0.625% C/G 07/27/11 08/10/ FFCB Note 1,006, ,000, , (2,899.31) (3,300.00) 3, % 0.306% ,147, ,000, , , , , C/G 01/16/09 12/09/ FHLB Note 5,036, ,000, , (36,725.00) 396, % 1.928% H 01/07/10 01/05/ CDARS 3,000, ,000, , , % 2.070% H 01/14/10 01/12/ CDARS 3,000, ,000, , , % 2.070% H 01/13/10 01/11/ CD 4,000, ,000, , , % 1.450% SN 01/19/11 02/19/ FFCB Note 5,699, ,700, , , % 0.755% SN 01/14/11 03/20/ FHLB Note 5,080, ,000, , (80,000.00) 123, % 0.785% C/G 07/19/11 01/31/ T Note 3,023, ,000, , (8,753.45) (15,000.00) 13, % 0.300% 28,839, ,700, ,127, , (131,155.00) 987, Beg Bal End Bal (06/30/11) (07/31/11) Past Yield Current Yield C/G City Group -Salomon Smith Barney Maturity KeyBank 541, ,694, % 0.00% Del Delaware County Bank New Issue STAR 824, ,034, % 0.02% F/T Fifth Third Bank STAR-OSFC 19,199, ,979, G G.X. Clarke & Co. STAR-Local Share - 2,739, H Huntington National Bank OSFC $$ - Local Share OTHER INVESTMENT ACTIVITY SUMMARY 20,564, ,448, J JP Morgan (Bank One) K Key Bank GRAND TOTAL 73,215, ,435, ML Merrill Lynch MS Morgan Stanley R Charter One *NOTE: All investments are held by KeyBank, N.A. in a third party safekeeping arrangement. SN Stifel Nicolaus **ACTIVITY AS OF 07/31/11**

8 Date: 08/03/2011 Whitehall City School District Page: 1 Time: 4:02 pm Financial Report by Fund/SCC (FINSUM) Fund # Fund FYTD MTD FYTD Current Current Unencumbered Bank Begin Balance MTD Receipts Receipts Expenditures Expenditures Fund Balance Encumbrances Fund Balance Code GENERAL FUND 15,442, ,572, ,572, ,183, ,183, ,831, , ,890, HB412 TEXTBOOK/INSTRUCTIONAL SET-ASIDE , , , , , , , HB412 CAPITAL IMPROVEMENT SET-ASIDE , , , , , , , HB412 BUDGETARY RESERVE SET-ASIDE 158, , , ORC BUDGET RESERVE 339, , , REFUNDING BOND FUND 1,112, , , ,509, ,509, BUILDING FUND - LFI 502, , , , FOOD SERVICE FUND 970, , , , , , , , FOOD SERVICE - PRESCHOOL 6, , , , , , , , STUDENT FEES (HS) 2, , , STUDENT FEES (MS) STUDENT FEES (BEECH) STUDENT FEES (ETNA) STUDENT FEES (KAE) FY09 CFAP - LOCAL SHARE 31,644, , , ,684, ,060, ,624, FY09 CFAP - STATE SHARE 19,199, , , ,323, ,323, ,979, ,408, ,428,

9 Date: 08/03/2011 Whitehall City School District Page: 2 Time: 4:02 pm Financial Report by Fund/SCC (FINSUM) Fund # Fund FYTD MTD FYTD Current Current Unencumbered Bank Begin Balance MTD Receipts Receipts Expenditures Expenditures Fund Balance Encumbrances Fund Balance Code PRIN ACCT (HS) 11, , , , PRIN ACCT (MS) 11, , , PRIN ACCT (BEECH) 1, , , PRIN ACCT (ETNA) 9, , , PRIN ACCT (KAE) 5, , , PRIN ACCT (ADM OFFICE) WHITE CASTLE - INGRAM (C RAY) FY C.A.R.E.S. FY11 3, , , , , PRESCHOOL - TUITION 370, , , , , , , , PRESCHOOL - C. RAY WILLIAMS MEMORIAL 2, , , CAROL SNOWDEN bequest 270, , , SELF FUNDED INSURANCE PROGRAM 1,884, , , , , ,904, , ,322, SELF FUNDED INSURANCE CONTINGENCY FUND 250, , , OSFC Project Maintenance Fund 560, , , , , QUEST CLUB DECA 3, , ,167.60

10 Date: 08/03/2011 Whitehall City School District Page: 3 Time: 4:02 pm Financial Report by Fund/SCC (FINSUM) Fund # Fund FYTD MTD FYTD Current Current Unencumbered Bank Begin Balance MTD Receipts Receipts Expenditures Expenditures Fund Balance Encumbrances Fund Balance Code PHOTO CLUB/ACADEMIC ENHANCEMENT THEATRE 5, , , STUDENT COUNCIL NEWSPAPER YEARBOOK 2, , , , C.B.E NATIONAL HONOR SOCIETY NATIONAL JUNIOR HONOR SOCIETY (MS) TECHNOLOGY STUDENT ASSOCIATION MS STUDENT ENHANCEMENT (FY10 DC Trip) VISUAL ARTS KEY CLUB 1, , , CLASS OF CLASS OF CLASS OF , , , CLASS OF

11 Date: 08/03/2011 Whitehall City School District Page: 4 Time: 4:02 pm Financial Report by Fund/SCC (FINSUM) Fund # Fund FYTD MTD FYTD Current Current Unencumbered Bank Begin Balance MTD Receipts Receipts Expenditures Expenditures Fund Balance Encumbrances Fund Balance Code CLASS OF CLASS OF HS MUSIC FUND 1, , , MS MUSIC FUND 9, , , HS ATHLETIC FUND 1, , , MS ATHLETIC FUND 3, , , HS OWE HS OWA HOLY SPIRIT FY MATER DEI FY HOLY SPIRIT FY11 12, , , , , MATER DEI FY HOLY SPIRIT FY MATER DEI FY EMIS FY EMIS FY12

12 Date: 08/03/2011 Whitehall City School District Page: 5 Time: 4:02 pm Financial Report by Fund/SCC (FINSUM) Fund # Fund FYTD MTD FYTD Current Current Unencumbered Bank Begin Balance MTD Receipts Receipts Expenditures Expenditures Fund Balance Encumbrances Fund Balance Code PRESCHOOL GRANT FY PRESCHOOL GRANT FY XO/MEC FY10 (E-RATE) 98, , , etech FY11 (Connectivity) XO/MEC FY11 (E-RATE) 16, , , etech FY XO/MEC FY09 (E-RATE) HSTW LICKING CNTY FY HSTW CAREER TECH FY HSTW LICKING CNTY FY11 3, , , HSTW CAREER TECH FY , JENNINGS INT L GRANT FY ED JOBS FY RttT FY11 16, , , , , , RttT FY IDEA-B FY10

13 Date: 08/03/2011 Whitehall City School District Page: 6 Time: 4:02 pm Financial Report by Fund/SCC (FINSUM) Fund # Fund FYTD MTD FYTD Current Current Unencumbered Bank Begin Balance MTD Receipts Receipts Expenditures Expenditures Fund Balance Encumbrances Fund Balance Code IDEA-B FY11 2, , , , , IDEA-B FY12 335, , N IDEA-B FY10 ARRA O IDEA-B FY11 ARRA 12, , , , , O SFSF FY TITLE II-D FY TITLE II-D Interactive Distance Learning FY TITLE II-D FY , , TITLE I SCHOOL IMPROVEMENT FY TITLE I SI FY O TITLE I SI ARRA FY , , , , , , TITLE III LEP FY TITLE III LEP FY11 1, , , , , TITLE III LEP FY TITLE I FY TITLE I FY11 42, , , , ,

14 Date: 08/03/2011 Whitehall City School District Page: 7 Time: 4:02 pm Financial Report by Fund/SCC (FINSUM) Fund # Fund FYTD MTD FYTD Current Current Unencumbered Bank Begin Balance MTD Receipts Receipts Expenditures Expenditures Fund Balance Encumbrances Fund Balance Code TITLE I FY N TITLE I ARRA FY O TITLE I ARRA FY11 14, , , , , ECSE FY ECSE FY O ECSE ARRA FY TITLE II-A FY TITLE II-A FY11 1, , , , , TITLE II-A FY st CENTURY FY10 "Achieve & Succeed" st CENTURY FY10 "Learning For Life" st CENTURY FY11 "Achieve & Succeed" 5, , , st CENTURY FY11 "Learning For Life" 1, , , TANF SUMMERSCHOOL FY , , , , , st CENTURY FY12 "Achieve & Succeed" st CENTURY FY12 "Learning For Life"

15 Date: 08/03/2011 Whitehall City School District Page: 8 Time: 4:02 pm Financial Report by Fund/SCC (FINSUM) Fund # Fund FYTD MTD FYTD Current Current Unencumbered Bank Begin Balance MTD Receipts Receipts Expenditures Expenditures Fund Balance Encumbrances Fund Balance Code GRAND TOTALS: 73,027, ,210, ,210, ,286, ,286, ,950, ,722, ,228,542.13

16 Date: 08/03/11 Whitehall City School District Page: 1 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received GENERAL - REAL ESTATE 7,200, ,104, ,104, ,377, ,095, GENERAL - PERSONAL PROPERTY 35, , GENERAL TUITION-PAT-SUMMER SCHOOL GENERAL TUITION-PAT-ADUL/CONT ED-HS CO GENERAL TUITION-DST-REG DAY SCHOOL 150, , , GENERAL TUITION - SPECIAL ED (SF-14H) 45, , , GENERAL TUITION-OTH-SUMMER SCHOOL (HS-P.E.) GENERAL - INVESTMENT INTEREST 150, , , , , GENERAL - BCI & FBI 5, , , GENERAL - HS ATHLETIC 3, , , GENERAL - MS ATHLETIC 2, , , GENERAL - RENTALS 5, , , GENERAL - DONATIONS (FY12 AFTERSCH.GEN.FUND) , , , , GENERAL - REVENUE SHARING/TAX ABATEMENT 55, , , GENERAL - TIF REVENUE 1,000, , ,000, GENERAL OTHER MISCELLANEOUS RECEIPT 75, , , , ,

17 Date: 08/03/11 Whitehall City School District Page: 2 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received GENERAL OTHER MISCELLANEOUS RECEIPT , GENERAL OTHER MISCELLANEOUS RECEIPT GENERAL OTHER MISCELLANEOUS RECEIPT GENERAL OTHER MISCELLANEOUS RECEIPT GENERAL OTHER MISCELLANEOUS RECEIPT GENERAL SALE/LOSS OF ASSET GENERAL INTERM REVENUE IN LIEU OF TAX STATE - SCHL FOUNDATION BASIC ALLOW 16,000, ,370, ,370, ,974, ,629, STATE - HOMESTEAD/ROLLBACK 850, , , STATE - TANGIBLE PERSONAL PROPERTY TAX LOSS 1,200, , ,200, STATE - ELECTRIC DEREG PAYMENTS STATE - MISC (ADULT ED/ENTRY YEAR/SS REIM) STATE - CAREER TECH 180, , , FED - PUB LAW 874 (DSCC) FED - OTHER UNRESTRICTED GRANTS-IN-AID FED - OMSP (CAFS) 100, , ,

18 Date: 08/03/11 Whitehall City School District Page: 3 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received GENERAL TRANSFERS-IN GENERAL ADVANCE-IN-RETURN GENERAL REFND OF PRIOR YEAR EXPENDITUR , , , , *****TOTAL FOR FUND-SCC (GENERAL FUND): Ex Tr/Ad 27,055, ,572, ,572, ,070, ,482, In Tr/Ad 27,055, ,572, ,572, ,070, ,482, SET-ASIDE R.E.TAX (TXBK/INSTR SUPPLIES) 325, , , , *****TOTAL FOR FUND-SCC (HB412 TEXTBOOK/INSTRUCTIONAL SET-ASIDE): Ex Tr/Ad 325, , , , In Tr/Ad 325, , , , SET-ASIDE R.E.TAX (CAPITAL IMPR) 400, , , , *****TOTAL FOR FUND-SCC (HB412 CAPITAL IMPROVEMENT SET-ASIDE): Ex Tr/Ad 400, , , , In Tr/Ad 400, , , , BOND RETIRE - REAL ESTATE 2,100, , , ,786, ,702, BOND RETIRE - PERSONAL PROPERTY 5, , BOND RETIRE - PREMIUM SALE OF NOTES/BONDS BOND RETIRE - PROCEEDS FROM SALE OF BONDS BOND RETIRE - STATE HOMESTEAD/ROLLBACK 225, , ,

19 Date: 08/03/11 Whitehall City School District Page: 4 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR FUND-SCC (REFUNDING BOND FUND): Ex Tr/Ad 2,330, , , ,896, ,932, In Tr/Ad 2,330, , , ,896, ,932, LFI BUILDING FUND - INTEREST EARNINGS LFI BUILDING FUND - MISC LFI BUILDING FUND - PREMIUM SALES NOTES/BOND LFI BUILDING FUND - SALES OF NOTES PROCEEDS LFI BUILDING FUND - TRANSFER IN FROM 001 *****TOTAL FOR FUND-SCC (BUILDING FUND - LFI): Ex Tr/Ad In Tr/Ad FOOD SERVICE INTEREST IN INVESTMENT 1, FOOD SERVICE BREAKFAST STUDENT 10, , , FOOD SERVICE TYPE A LUNCH STUDENT 130, , , FOOD SERVICE ALA CARTE STUDENT 15, , , FOOD SERVICE MILK STUDENT 3, , FOOD SERVICE TYPE A LUNCH ADULT 6, , , FOOD SERVICE ALA CARTE ADULT 2, ,

20 Date: 08/03/11 Whitehall City School District Page: 5 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received FOOD SERVICE MILK ADULT FOOD SERVICE VENDING MACHINE FOOD SERVICE OTHER MISCELLANEOUS RECEIPT 20, , , FOOD SERVICE STATE SCHOOL LUNCH 30, , , FOOD SERVICE FED REST GRANT FED-STATE 1,100, , , , ,085, FOOD SERVICE REFND OF PRIOR YEAR EXPENDITUR *****TOTAL FOR FUND-SCC (FOOD SERVICE FUND): Ex Tr/Ad 1,317, , , , ,302, In Tr/Ad 1,317, , , , ,302, FOOD SERVICE PRESCHOOL - FED REST GRANT 35, , , , , *****TOTAL FOR FUND-SCC (FOOD SERVICE - PRESCHOOL): Ex Tr/Ad 35, , , , , In Tr/Ad 35, , , , , WORKBOOKS - DECA BUSINESS WORKBOOKS - FOREIGN LANG STUDENT FEES - MISC. & TEXTBOOK FEES 3, , , STUDENT FEES - ART STUDENT FEES - BUSINESS

21 Date: 08/03/11 Whitehall City School District Page: 6 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received STUDENT FEES - ENGLISH STUDENT FEES - HEALTH/P.E STUDENT FEES - INDUSTRIAL ARTS STUDENT FEES - MATH STUDENT FEES - MUSIC STUDENT FEES - CHEMISTRY STUDENT FEES - PHYSICS STUDENT FEES -INTEGRATED SCIENCE I(PHYS.SCI) STUDENT FEES -INTEGRATED SCIENCE II(BIOLOGY) STUDENT FEES -INTEGRATED SCIENCE III (ENVIR) STUDENT FEES - HOME EC *****TOTAL FOR FUND-SCC (STUDENT FEES (HS)): Ex Tr/Ad 3, , , In Tr/Ad 3, , , STUDENT FEES ($30.00/STUDENT) 1, *****TOTAL FOR FUND-SCC (STUDENT FEES (MS)): Ex Tr/Ad 1, In Tr/Ad 1,

22 Date: 08/03/11 Whitehall City School District Page: 7 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received STUDENT FEES (BEECH) *****TOTAL FOR FUND-SCC (STUDENT FEES (BEECH)): Ex Tr/Ad In Tr/Ad STUDENT FEES (ETNA) *****TOTAL FOR FUND-SCC (STUDENT FEES (ETNA)): Ex Tr/Ad In Tr/Ad STUDENT FEES (KAE) *****TOTAL FOR FUND-SCC (STUDENT FEES (KAE)): Ex Tr/Ad In Tr/Ad Local - Interest on Investments 550, , , , , Local - Misc Local - Premiums/Accrued Int on Bonds/Notes Local - Sale of Bonds Local - Sales/Loss of Assets (insurance clm) Local - Sales of Notes Local - Transfer In Sale of Notes

23 Date: 08/03/11 Whitehall City School District Page: 8 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received Local - Refund of Prior Year s Expenditure *****TOTAL FOR FUND-SCC (FY09 CFAP - LOCAL SHARE): Ex Tr/Ad 550, , , , , In Tr/Ad 550, , , , , State - Interest on Investments 10, , , State - Misc , State - Sales/Loss of Assets (insurance clm) State - State Share of Project 12,100, ,401, ,100, State - Construction Manager Payments 2,400, , , , ,296, State - Refund of Prior Year s Expenditure *****TOTAL FOR FUND-SCC (FY09 CFAP - STATE SHARE): Ex Tr/Ad 14,510, , , ,268, ,406, In Tr/Ad 14,510, , , ,268, ,406, HS PRIN ACCT - ADMISSIONS HS PRIN ACCT - SALES HS PRIN ACCT - DUES/FEES HS PRIN ACCT - CONTRIBUTIONS/DONATIONS 4, , , HS PRIN ACCT - VENDING 4, , ,

24 Date: 08/03/11 Whitehall City School District Page: 9 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received HS PRIN ACCT - OTHER MISCELLANEOUS HS PRIN ACCT - REFUND PRIOR YEAR EXPENDITURE *****TOTAL FOR FUND-SCC (PRIN ACCT (HS)): Ex Tr/Ad 9, , , In Tr/Ad 9, , , MS PRIN ACCT - SALES 5, , , MS PRIN ACCT - DUES/FEES (WASH D.C. TRIP) MS PRIN ACCT - OTHER EX-CURRIC (STUDENT) MS PRIN ACCT - CONTRIBUTIONS/DONATIONS 5, , , MS PRIN ACCT - VENDING MS PRIN ACCT - OTHER MISCELLANEOUS MS PRIN ACCT - REFUND PRIOR YEAR EXPENDITURE *****TOTAL FOR FUND-SCC (PRIN ACCT (MS)): Ex Tr/Ad 12, , , In Tr/Ad 12, , , BW PRIN ACCT - SALES 5, , AUTHORS COMMITTEE SALES/FUND RAISERS BW PRIN ACCT - CONTRIBUTIONS/DONATIONS 1, , ,

25 Date: 08/03/11 Whitehall City School District Page: 10 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received AUTHORS COMMITTEE CONTRIBUTIONS BW PRIN ACCT - VENDING BW PRIN ACCT - OTHER MISCELLANEOUS *****TOTAL FOR FUND-SCC (PRIN ACCT (BEECH)): Ex Tr/Ad 7, , , In Tr/Ad 7, , , ER PRIN ACCT - SALES 5, , ER PRIN ACCT - DUES/FEES 2, , ER PRIN ACCT - CONTRIBUTIONS/DONATIONS 2, , ER PRIN ACCT - VENDING ER PRIN ACCT - REFUND PRIOR YEAR EXPENDITURE *****TOTAL FOR FUND-SCC (PRIN ACCT (ETNA)): Ex Tr/Ad 11, , , In Tr/Ad 11, , , KA PRIN ACCT - SALES 7, , , KA PRIN ACCT - DUES/FEES KA PRIN ACCT - CONTRIBUTIONS/DONATIONS 3, , , KA PRIN ACCT - VENDING

26 Date: 08/03/11 Whitehall City School District Page: 11 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR FUND-SCC (PRIN ACCT (KAE)): Ex Tr/Ad 11, , , In Tr/Ad 11, , , SUPT ACCT - VENDING *****TOTAL FOR FUND-SCC (PRIN ACCT (ADM OFFICE)): Ex Tr/Ad In Tr/Ad FY11 WHITE CASTLE - INGRAM (C RAY) *****TOTAL FOR FUND-SCC (WHITE CASTLE - INGRAM (C RAY) FY11): Ex Tr/Ad In Tr/Ad FY11 C.A.R.E.S. *****TOTAL FOR FUND-SCC (C.A.R.E.S. FY11): Ex Tr/Ad In Tr/Ad C RAY - TUITION 200, , , , , C RAY - RENTAL INCOME 18, , , C RAY - MISC RECEIPTS , C RAY - FEDERAL CACFP CHILD CARE MEALS REIMB C RAY - RECEIPTS FROM PREVIOUS YEARS EXPEND

27 Date: 08/03/11 Whitehall City School District Page: 12 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR FUND-SCC (PRESCHOOL - TUITION): Ex Tr/Ad 218, , , , , In Tr/Ad 218, , , , , CAROL SNOWDEN FY09 *****TOTAL FOR FUND-SCC (CAROL SNOWDEN bequest): Ex Tr/Ad In Tr/Ad EMPLOYEE BENEFITS SELF-INSURANCE 3,400, , , ,741, ,129, EMPLOYEE BENEFITS OTHER MISCELLANEOUS RECEIP 5, , EMPLOYEE BENEFITS REFND OF PRIOR YEAR EXPENDI *****TOTAL FOR FUND-SCC (SELF FUNDED INSURANCE PROGRAM): Ex Tr/Ad 3,405, , , ,742, ,134, In Tr/Ad 3,405, , , ,742, ,134, Maint Fund - Real Estate Tax 125, , , , , Maint Fund - Personal Property Maint Fund - Interest on Investments Maint Fund - State Tax Reimbursements 85, , , *****TOTAL FOR FUND-SCC (OSFC Project Maintenance Fund): Ex Tr/Ad 210, , , , , In Tr/Ad 210, , , , ,

28 Date: 08/03/11 Whitehall City School District Page: 13 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received WYHS QUEST CLUB - SALES WYHS QUEST CLUB - DUES/FEES WYHS QUEST CLUB - CONTRIB/DONATION-PRIVATE 1, , *****TOTAL FOR FUND-SCC (QUEST CLUB): Ex Tr/Ad 2, , In Tr/Ad 2, , WYHS DECA - SALES WYHS DECA - DUES/FEES WYHS DECA - CONTRIB/DONATION-PRIVATE *****TOTAL FOR FUND-SCC (DECA): Ex Tr/Ad In Tr/Ad WYHS PHOTO CLUB - ACADEMIC ENHANCEMENT *****TOTAL FOR FUND-SCC (PHOTO CLUB/ACADEMIC ENHANCEMENT): Ex Tr/Ad In Tr/Ad WYHS THEATRE - ADMISSIONS 6, , , WYHS THEATRE - SALES WYHS THEATRE - DUES/FEES

29 Date: 08/03/11 Whitehall City School District Page: 14 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received WYHS THEATRE - CONTRIB/DONATION-PRIVATE 9, , *****TOTAL FOR FUND-SCC (THEATRE): Ex Tr/Ad 16, , , In Tr/Ad 16, , , WYHS STUDENT COUNCIL - ADMISSIONS 3, , WYHS STUDENT COUNCIL - SALES WYHS STUDENT COUNCIL - CONTRIB/DONATION-PRIV *****TOTAL FOR FUND-SCC (STUDENT COUNCIL): Ex Tr/Ad 3, , In Tr/Ad 3, , WYHS NEWSPAPER - SALES *****TOTAL FOR FUND-SCC (NEWSPAPER): Ex Tr/Ad In Tr/Ad WYHS YEARBOOK - SALES 6, , , WYHS YEARBOOK - RECEIPT PREVIOUS YEAR S EXP. *****TOTAL FOR FUND-SCC (YEARBOOK): Ex Tr/Ad 6, , , In Tr/Ad 6, , , WYHS C.B.E. - SALES

30 Date: 08/03/11 Whitehall City School District Page: 15 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR FUND-SCC (C.B.E.): Ex Tr/Ad In Tr/Ad WYHS NATIONAL HONOR SOCIETY - SALES 2, , , WYHS NATIONAL HONOR SOCIETY - MISC. 2, , *****TOTAL FOR FUND-SCC (NATIONAL HONOR SOCIETY): Ex Tr/Ad 4, , , In Tr/Ad 4, , , ROSEMORE JUNIOR HONOR SOCIETY - SALES ROSEMORE JUNIOR HONOR SOCIETY - DUES/FEES ROSEMORE JUNIOR HONOR SOCIETY - MISC *****TOTAL FOR FUND-SCC (NATIONAL JUNIOR HONOR SOCIETY (MS)): Ex Tr/Ad 1, , In Tr/Ad 1, , WYHS TECHNOLOGY STUDENT ASSN - SALES *****TOTAL FOR FUND-SCC (TECHNOLOGY STUDENT ASSOCIATION): Ex Tr/Ad In Tr/Ad ROSEMORE PROGRAM ENHANCEMENT - SALES ROSEMORE PROGRAM ENHANCEMENT - WASH.DC TRIP 60, , ,

31 Date: 08/03/11 Whitehall City School District Page: 16 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received ROSEMORE PROGRAM ENHANCEMENT - CONTRIBUTIONS *****TOTAL FOR FUND-SCC (MS STUDENT ENHANCEMENT (FY10 DC Trip)): Ex Tr/Ad 60, , , In Tr/Ad 60, , , WYHS VISUAL ARTS - SALES WYHS VISUAL ARTS - CONTRIB/DONATION-PRIVATE *****TOTAL FOR FUND-SCC (VISUAL ARTS): Ex Tr/Ad In Tr/Ad WYHS KEY CLUB - SALES WYHS KEY CLUB - DUES/FEES WYHS KEY CLUB - CONTRIB/DONATION-PRIVATE *****TOTAL FOR FUND-SCC (KEY CLUB): Ex Tr/Ad 1, , In Tr/Ad 1, , CLASS OF ADMISSIONS CLASS OF SALES *****TOTAL FOR FUND-SCC (CLASS OF 2010): Ex Tr/Ad In Tr/Ad

32 Date: 08/03/11 Whitehall City School District Page: 17 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received CLASS OF ADMISSIONS CLASS OF SALES *****TOTAL FOR FUND-SCC (CLASS OF 2011): Ex Tr/Ad In Tr/Ad CLASS OF ADMISSIONS , CLASS OF SALES 1, , *****TOTAL FOR FUND-SCC (CLASS OF 2012): Ex Tr/Ad 1, , , In Tr/Ad 1, , , CLASS OF ADMISSIONS 8, , CLASS OF SALES 1, , , *****TOTAL FOR FUND-SCC (CLASS OF 2013): Ex Tr/Ad 9, , , In Tr/Ad 9, , , CLASS OF SALES 2, , *****TOTAL FOR FUND-SCC (CLASS OF 2014): Ex Tr/Ad 2, , In Tr/Ad 2, , CLASS OF SALES

33 Date: 08/03/11 Whitehall City School District Page: 18 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR FUND-SCC (CLASS OF 2015): Ex Tr/Ad In Tr/Ad HS MUSIC ADMISSIONS HS MUSIC SALES 2, , HS MUSIC DUES/FEES HS MUSIC TRIP FEES 1, , HS MUSIC CONTRIB/DONATIONS *****TOTAL FOR FUND-SCC (HS MUSIC FUND): Ex Tr/Ad 4, , In Tr/Ad 4, , MS MUSIC ADMISSIONS (Theatre) 2, , MS MUSIC SALES 16, , MS MUSIC DUES/FEES 2, , , MS MUSIC CONTRIB/DONATIONS *****TOTAL FOR FUND-SCC (MS MUSIC FUND): Ex Tr/Ad 21, , , In Tr/Ad 21, , , HS ATHLETIC ADMISSIONS 35, , ,

34 Date: 08/03/11 Whitehall City School District Page: 19 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received HS ATHLETIC SALES 1, , HS ATHL - STEP TEAM SALES HS ATHLETIC DUES/FEES 2, , , HS ATHLETIC CONTRIB/DONATIONS 2, , HS ATHLETIC VENDING MACHINE HS ATHLETIC OTHER MISCELLANEOUS REC 3, , HS ATHLETIC RECEIPTS PREVIOUS YEAR EXPEND. *****TOTAL FOR FUND-SCC (HS ATHLETIC FUND): Ex Tr/Ad 44, , , In Tr/Ad 44, , , MS ATHLETIC SALES 1, , MS ATHLETIC DUES/FEES 5, , , MS ATHLETIC CONTRIB/DONATIONS 12, , , MS ATHLETIC VENDING MACHINE MS ATHLETIC RECEIPTS PREVIOUS YEAR EXPEND. *****TOTAL FOR FUND-SCC (MS ATHLETIC FUND): Ex Tr/Ad 20, , , In Tr/Ad 20, , ,

35 Date: 08/03/11 Whitehall City School District Page: 20 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received WYHS OWE - DUES/FEES *****TOTAL FOR FUND-SCC (HS OWE): Ex Tr/Ad In Tr/Ad WYHS OWA - OTHER MISCELLANEOUS REC *****TOTAL FOR FUND-SCC (HS OWA): Ex Tr/Ad In Tr/Ad FY10 HOLY SPIRIT - INTEREST FY10 HOLY SPIRIT - FOUNDATION *****TOTAL FOR FUND-SCC (HOLY SPIRIT FY10): Ex Tr/Ad In Tr/Ad FY10 MATER DEI - INTEREST FY10 MATER DEI - FOUNDATION *****TOTAL FOR FUND-SCC (MATER DEI FY10): Ex Tr/Ad In Tr/Ad FY11 HOLY SPIRIT - INTEREST FY11 HOLY SPIRIT - FOUNDATION ,

36 Date: 08/03/11 Whitehall City School District Page: 21 Time: 4:05 pm Revenue Account Summary (REVSUM) FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR FUND-SCC (HOLY SPIRIT FY11): Ex Tr/Ad , In Tr/Ad , FY11 MATER DEI - INTEREST FY11 MATER DEI - FOUNDATION , *****TOTAL FOR FUND-SCC (MATER DEI FY11): Ex Tr/Ad , In Tr/Ad , FY12 HOLY SPIRIT - INTEREST FY12 HOLY SPIRIT - FOUNDATION 170, , *****TOTAL FOR FUND-SCC (HOLY SPIRIT FY12): Ex Tr/Ad 170, , In Tr/Ad 170, , FY12 MATER DEI - INTEREST FY12 MATER DEI - FOUNDATION 30, , *****TOTAL FOR FUND-SCC (MATER DEI FY12): Ex Tr/Ad 30, , In Tr/Ad 30, , FY11 EMIS ,