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

Transcription

1 Whitehall City School District TREASURER S REPORT August 31, 2011 Timothy Penton, Treasurer/CFO September 8, 2011 Board of Education Meeting

2 Whitehall City Schools Financial Report August 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 August 31, 2011 [ Month Ended August 31, [ Fiscal-To-Date As Of August 31, ] Budgeted Percent Budgeted Percent Actual (Per SM-1*) Variance Variance Actual (Per SM-1*) Variance Variance Beginning Balance 16,992,584 (A) 16,992, % 15,940,134 15,940, % Receipts: Real Estate 1,219,322 1,219, ,048,347 3,048, % TIF Revenue 325, , , ,172 0 Personal Tangible Investment Earnings 37,458 37, % 120, , % Other Local 11,886 11, % 24,944 24, % Foundation Program 1,365,658 1,365, % 2,736,118 2,736, % Other State (Careertech) Homestead-Rollback/ TPP-CATax reimburse Federal % Other Non-Operating Revenue 3,825 3, % 5,218 5, % Total General Operating Funds' Receipts 2,963,321 2,963, % 6,261,259 6,261, % Expenditures: Operating Expenditures: Salary and Wages 1,350,860 1,350, % 2,730,917 2,730, % Fringe Benefits 482, , % 968, , % Purchased Services 783, , % 1,096,960 1,096, % Materials, Supplies, and Textbooks 178, , % 215, , % Other Expenditures 75,841 75, % 83,488 83, % Total Operating Expenditures 2,871,077 2,871, % 5,094,934 5,094, % Total Receipts Over/(Under) Operating Expenditures 92,244 92, % 1,166,325 1,166,325 0 Non-operating Expenditures: Capital Outlay 2,329 2, % 23,960 23, % Advances - Out Other Non-Operating Expenditures Total Non-Operating Expenditures 2,329 2, % 23,960 23, % Total General Operating Funds' Expenditures 2,873,406 2,873, % 5,118,894 5,118, % Total Receipts Over/(Under) Expenditures 89,915 89, % 1,142,365 1,142,365 0 Ending Cash Balance 17,082,499 (B) 17,082, % 17,082,499 (B) 17,082, % Outstanding Encumbrances 989, ,856 Unencumbered Balance 16,092,643 16,092,643 *FY12 SM-1 to be established 9/30/11

4 (A) Beginning balance for the month of August 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 FY11 SFSF 0 Rounding Difference (1) Total beginning cash balance 16,992,584 ========= (B) Ending balance for the month of August represents the following: General Fund Balance 16,015,397 Set-Aside for Textbook/Instructional Mat (9991) 225,604 Set-Aside for Capital Improvements (9992) 343,603 Set-Aside for Budgetary Reserve (9993) 158,537 ORC Budgetary Reserve (9994) 339,359 Rounding Difference (1) Total ending cash balance 17,082,499 ========= 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: 08/31/11 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 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 15,940,134 RECEIPTS FROM LOCAL SOURCES 1. Real Estate 1,829,025 1,219, ,048,347 TIF Revenue 0 325, , Personal Tangible Earnings on Investments 83,467 37, , Proceeds from Sale of Notes Other Local 13,058 11, ,944 FROM STATE SOURCES 6. Foundation Program 1,370,460 1,365, ,736,118 Other State (PBA/Ctech) Homestead-Rollback/ TPP-CAT FROM FEDERAL SOURCES 9. Public Law Federal (OSMP) FROM ALL TRANSFERS 11. Other Non-Operating Revenue 1,393 3, , TOTAL RECEIPTS (LINES 1-11) 3,297,938 2,963, ,261, TOT RECEIPTS PLUS CASH BAL 19,238,072 19,955,905 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 22,201,393 EXPENDITURES 14. Salaries and Wages 1,380,057 1,350, ,730, Fringe Benefits 485, , , Purchased Services 313, , ,096, Materials, Supp. & Text. 37, , , Capital Outlay & Replay. 21,631 2, , Repayment of Notes Other Non-Operating Exp Other Expenditures 7,647 75, , TOT EXPENDITURES (LINES ,245,488 2,873, ,118,894 ENDING CASH BAL (LINE 13 MINUS 2216,992,584 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 17,082,499 17,082, OUTSTANDING ENCUMBRANCES AT 06/30/12 50, UNENCUMBERED/(DEFICIT) BALANCE 17,032,499

6 BANK RECONCILIATION AUGUST ' 2011 $68,944, KEY BANK REGULAR ACCOUNT 774, KEY BANK PAYROLL (140,629.21) HUNTINGTON BANK 2,000, STAR OHIO # , STAR OHIO #73606 Construction State Share 13,485, STAR OHIO #74851 Construction Local Share 2,739, U.S. GOV'T SECURITIES (21,184,268/ ,830,855.00) 50,015, SUB TOTAL 69,549, PETTY CASH - GENERAL FUND PETTY CASH - HS ATHLETICS 2, ATHLETIC CHANGE FUND - FOOD SERVICE CHANGE FUND - OUTSTANDING CHECKS (606,282.92) BANK BALANCE 68,945, ADJUSTMENTS July 2011 Reconciling Amount (862.00) Aug' 2011 Reconciling Amount (862.00) 68,944, VARIANCE $0.00 Note: Processed change fund check $1,600 on Aug. 8, 2011, but did not reverse transaction in the month of August and, therefore, should not list amounts on reconciliation. I will reverse change fund expenditures in September processing month and list change funds on September reconciliaton. D. Spears

7 INVESTMENT WORKSHEET August 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 K 02/05/10 08/09/ CD 2,000, ,000, , , % 0.950% 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 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 1,003, ,000, , (3,200.00) 6, % 0.306% SN 08/12/11 10/28/ FHLB Note 1,040, ,000, , (5,277.78) (35,720.00) 8, % 0.376% H 07/27/11 08/28/ FHLB Note 998, ,000, , , , % 0.551% 21,184, ,000, , (9,058.33) (175,210.00) 369, 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 3,014, ,000, , (14,700.00) 22, % 0.300% 28,830, ,700, ,127, (130,855.00) 996, Beg Bal End Bal (07/3111) (08/31/11) Past Yield Current Yield C/G City Group -Salomon Smith Barney Maturity KeyBank 2,694, , % 0.00% Del Delaware County Bank New Issue STAR 1,034, , % 0.04% F/T Fifth Third Bank Huntington - 2,000, % G G.X. Clarke & Co. STAR-OSFC 15,979, ,485, H Huntington National Bank STAR-Local Share 2,739, ,739, J JP Morgan (Bank One) OSFC $$ - Local Share OTHER INVESTMENT ACTIVITY SUMMARY 22,448, ,676, K Key Bank ML Merrill Lynch GRAND TOTAL 72,435, ,691, MS Morgan Stanley R Charter One SN Stifel Nicolaus *NOTE: All investments are held by KeyBank, N.A. in a third party safekeeping arrangement. **ACTIVITY AS OF 08/31/11**

8 Date: 09/02/2011 Whitehall City School District Page: 1 Time: 12:31 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, ,963, ,536, ,779, ,963, ,015, , ,149, 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, , , , , ,742, ,097, , 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, , , , , ,660, ,760, ,900, FY09 CFAP - STATE SHARE 19,199, , , ,531, ,855, ,530, ,020, ,489,

9 Date: 09/02/2011 Whitehall City School District Page: 2 Time: 12:31 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) 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, , , , , ,836, , ,546, SELF FUNDED INSURANCE CONTINGENCY FUND 250, , , OSFC Project Maintenance Fund 560, , , , , QUEST CLUB DECA 3, , , PHOTO CLUB/ACADEMIC ENHANCEMENT

10 Date: 09/02/2011 Whitehall City School District Page: 3 Time: 12:31 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 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 CLASS OF

11 Date: 09/02/2011 Whitehall City School District Page: 4 Time: 12:31 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 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 FY PRESCHOOL GRANT FY11

12 Date: 09/02/2011 Whitehall City School District Page: 5 Time: 12:31 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 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 PSYCH INTERN FY ED JOBS FY RttT FY11 16, , , , , , , RttT FY IDEA-B FY11 2, , , , ,

13 Date: 09/02/2011 Whitehall City School District Page: 6 Time: 12:31 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 FY12 352, , O IDEA-B FY11 ARRA 12, , , , , O SFSF FY TITLE II-D FY , , , , TITLE I SCHOOL IMPROVEMENT FY TITLE I SI FY O TITLE I SI ARRA FY , , , , TITLE III LEP FY11 1, , , , , TITLE III LEP FY TITLE III IMM FY TITLE I FY11 42, , , , , TITLE I FY12 1, , O TITLE I ARRA FY11 14, , , , , TITLE IV (CIS) FY ECSE FY ECSE FY12

14 Date: 09/02/2011 Whitehall City School District Page: 7 Time: 12:31 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 O ECSE ARRA FY TITLE II-A FY11 1, , , , , TITLE II-A FY st CENTURY FY11 "Achieve & Succeed" 5, , st CENTURY FY11 "Learning For Life" 1, , TANF SUMMERSCHOOL FY , , , , , , , st CENTURY FY12 "Achieve & Succeed" 77, , st CENTURY FY12 "Learning For Life" 60, , GRAND TOTALS: 73,027, ,147, ,357, ,154, ,440, ,944, ,869, ,074,456.18

15 Date: 09/02/11 Whitehall City School District Page: 1 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT 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, ,323, ,219, ,596, ,876, *****TOTAL FOR RCPT 1111 (GEN. PROP. TAX - REAL UNRESERV): 7,200, ,323, ,219, ,596, ,876, GENERAL - PERSONAL PROPERTY 35, , *****TOTAL FOR RCPT 1121 (BUSINESS PERSONAL PROP. TAX): 35, , GENERAL TUITION-PAT-SUMMER SCHOOL *****TOTAL FOR RCPT 1212 (TUITION/PAT-SUMMER SCHOOL): GENERAL TUITION-PAT-ADUL/CONT ED-HS CO *****TOTAL FOR RCPT 1216 (TUITION/PAT-ADULT ED-HS CONT.): GENERAL TUITION-DST-REG DAY SCHOOL 150, , , , , *****TOTAL FOR RCPT 1221 (TUITION/DST-REGULAR DAY SCHOOL): 150, , , , , GENERAL TUITION - SPECIAL ED (SF-14H) 45, , , *****TOTAL FOR RCPT 1223 (TUITION/DST-SPECIAL EDUCATION): 45, , ,

16 Date: 09/02/11 Whitehall City School District Page: 2 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received GENERAL TUITION-OTH-SUMMER SCHOOL (HS-P.E.) *****TOTAL FOR RCPT 1232 (TUITION/OTH-SUMMER SCHOOL): GENERAL - INVESTMENT INTEREST 150, , , , , *****TOTAL FOR RCPT 1410 (INTEREST IN INVESTMENTS): 150, , , , , GENERAL - BCI & FBI 5, , , *****TOTAL FOR RCPT 1630 (DUES AND FEES): 5, , , GENERAL - HS ATHLETIC 3, , , , , GENERAL - MS ATHLETIC 2, , , *****TOTAL FOR RCPT 1635 (DUES/FEES-SPORT ORIENTED): 5, , , , , GENERAL - RENTALS 5, , , *****TOTAL FOR RCPT 1810 (RENTALS): 5, , , GENERAL - DONATIONS (FY12 AFTERSCH.GEN.FUND) , , , ,

17 Date: 09/02/11 Whitehall City School District Page: 3 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR RCPT 1820 (CONTRIB & DONATION - PRIVATE): , , , , GENERAL - REVENUE SHARING/TAX ABATEMENT 55, , , GENERAL - TIF REVENUE 1,000, , , , , *****TOTAL FOR RCPT 1880 (COMP FOR PROPERTY TAX EXEMPT.): 1,055, , , , , GENERAL OTHER MISCELLANEOUS RECEIPT 75, , , , , GENERAL OTHER MISCELLANEOUS RECEIPT , GENERAL OTHER MISCELLANEOUS RECEIPT GENERAL OTHER MISCELLANEOUS RECEIPT GENERAL OTHER MISCELLANEOUS RECEIPT GENERAL OTHER MISCELLANEOUS RECEIPT *****TOTAL FOR RCPT 1890 (OTHER MISCELLANEOUS RECEIPTS): 75, , , , , GENERAL SALE/LOSS OF ASSET *****TOTAL FOR RCPT 1930 (SALE & LOSS OF ASSETS):

18 Date: 09/02/11 Whitehall City School District Page: 4 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received GENERAL INTERM REVENUE IN LIEU OF TAX *****TOTAL FOR RCPT 2400 (REVENUE IN LIEU OF TAXES): STATE - SCHL FOUNDATION BASIC ALLOW 16,000, ,736, ,365, ,340, ,263, *****TOTAL FOR RCPT 3110 (SCHOOL FOUNDATION ALLOWANCE): 16,000, ,736, ,365, ,340, ,263, STATE - HOMESTEAD/ROLLBACK 850, , , *****TOTAL FOR RCPT 3131 (10% AND 2.5% ROLLBACK): 850, , , STATE - TANGIBLE PERSONAL PROPERTY TAX LOSS 1,200, , ,200, *****TOTAL FOR RCPT 3135 (TANGIBLE PER. PROP. TAX LOSS): 1,200, , ,200, STATE - ELECTRIC DEREG PAYMENTS STATE - MISC (ADULT ED/ENTRY YEAR/SS REIM) *****TOTAL FOR RCPT 3190 (OTHER UNRESTRC GRANTS-IN-AID): STATE - CAREER TECH 180, , ,

19 Date: 09/02/11 Whitehall City School District Page: 5 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR RCPT 3219 (OTHER REST GRANTS-IN-AID/STATE): 180, , , FED - PUB LAW 874 (DSCC) *****TOTAL FOR RCPT 4110 (UNRES GRANT DIREC - FED GOV): FED - OTHER UNRESTRICTED GRANTS-IN-AID *****TOTAL FOR RCPT 4139 (UNRES FROM FED/OTHER INTERMED.): FED - OMSP (CAFS) 100, , , *****TOTAL FOR RCPT 4210 (REST GRANT DIREC - FED GOV): 100, , , GENERAL TRANSFERS-IN *****TOTAL FOR RCPT 5100 (TRANSFERS-IN): GENERAL ADVANCE-IN-RETURN *****TOTAL FOR RCPT 5220 (ADVANCES IN - RETURN): GENERAL REFND OF PRIOR YEAR EXPENDITUR , , , ,

20 Date: 09/02/11 Whitehall City School District Page: 6 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR RCPT 5300 (REFND OF PRIOR YEAR EXPENDITUR): , , , , *****TOTAL FOR FUND-SCC (GENERAL FUND): Ex Tr/Ad 27,055, ,536, ,963, ,033, ,519, In Tr/Ad 27,055, ,536, ,963, ,033, ,519, SET-ASIDE R.E.TAX (TXBK/INSTR SUPPLIES) 325, , , *****TOTAL FOR RCPT 1111 (GEN. PROP. TAX - REAL UNRESERV): 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 RCPT 1111 (GEN. PROP. TAX - REAL UNRESERV): 400, , , *****TOTAL FOR FUND-SCC (HB412 CAPITAL IMPROVEMENT SET-ASIDE): Ex Tr/Ad 400, , , In Tr/Ad 400, , , BOND RETIRE - REAL ESTATE 2,100, , , ,032, ,456, *****TOTAL FOR RCPT 1111 (GEN. PROP. TAX - REAL UNRESERV): 2,100, , , ,032, ,456,

21 Date: 09/02/11 Whitehall City School District Page: 7 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received BOND RETIRE - PERSONAL PROPERTY 5, , *****TOTAL FOR RCPT 1121 (BUSINESS PERSONAL PROP. TAX): 5, , BOND RETIRE - PREMIUM SALE OF NOTES/BONDS *****TOTAL FOR RCPT 1911 (PREM ON SALE OF BONDS & NOTES): BOND RETIRE - PROCEEDS FROM SALE OF BONDS *****TOTAL FOR RCPT 1921 (SALE OF BONDS): BOND RETIRE - STATE HOMESTEAD/ROLLBACK 225, , , *****TOTAL FOR RCPT 3131 (10% AND 2.5% ROLLBACK): 225, , , *****TOTAL FOR FUND-SCC (REFUNDING BOND FUND): Ex Tr/Ad 2,330, , , ,142, ,686, In Tr/Ad 2,330, , , ,142, ,686, LFI BUILDING FUND - INTEREST EARNINGS *****TOTAL FOR RCPT 1410 (INTEREST IN INVESTMENTS): LFI BUILDING FUND - MISC

22 Date: 09/02/11 Whitehall City School District Page: 8 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR RCPT 1890 (OTHER MISCELLANEOUS RECEIPTS): LFI BUILDING FUND - PREMIUM SALES NOTES/BOND *****TOTAL FOR RCPT 1911 (PREM ON SALE OF BONDS & NOTES): LFI BUILDING FUND - SALES OF NOTES PROCEEDS *****TOTAL FOR RCPT 1941 (SALE CURR YR TAX ANTIC NOTES): LFI BUILDING FUND - TRANSFER IN FROM 001 *****TOTAL FOR RCPT 5100 (TRANSFERS-IN): *****TOTAL FOR FUND-SCC (BUILDING FUND - LFI): Ex Tr/Ad In Tr/Ad FOOD SERVICE INTEREST IN INVESTMENT 1, *****TOTAL FOR RCPT 1410 (INTEREST IN INVESTMENTS): 1, FOOD SERVICE BREAKFAST STUDENT 10, , ,

23 Date: 09/02/11 Whitehall City School District Page: 9 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR RCPT 1511 (SALES OF BREAKFASTS TO STUD): 10, , , FOOD SERVICE TYPE A LUNCH STUDENT 130, , , , , *****TOTAL FOR RCPT 1512 (SALE OF TYPE A LUNCH TO STUD): 130, , , , , FOOD SERVICE ALA CARTE STUDENT 15, , , *****TOTAL FOR RCPT 1513 (SALES OF ALA CARTE TO STUD): 15, , , FOOD SERVICE MILK STUDENT 3, , *****TOTAL FOR RCPT 1514 (SALES OF MILK TO STUDENTS): 3, , FOOD SERVICE TYPE A LUNCH ADULT 6, , , *****TOTAL FOR RCPT 1522 (SALES OF TYPE A LUNCH-ADULTS): 6, , , FOOD SERVICE ALA CARTE ADULT 2, , *****TOTAL FOR RCPT 1523 (SALES OF ALA CARTE TO ADULTS): 2, , FOOD SERVICE MILK ADULT

24 Date: 09/02/11 Whitehall City School District Page: 10 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR RCPT 1524 (SALES OF MILK TO ADULTS): FOOD SERVICE VENDING MACHINE *****TOTAL FOR RCPT 1851 (VENDING MACHINE): FOOD SERVICE OTHER MISCELLANEOUS RECEIPT 20, , , *****TOTAL FOR RCPT 1890 (OTHER MISCELLANEOUS RECEIPTS): 20, , , FOOD SERVICE STATE SCHOOL LUNCH 30, , , *****TOTAL FOR RCPT 3213 (SCHOOL LUNCH): 30, , , FOOD SERVICE FED REST GRANT FED-STATE 1,100, , , ,085, *****TOTAL FOR RCPT 4220 (REST GRANT FED FROM STATE): 1,100, , , ,085, FOOD SERVICE REFND OF PRIOR YEAR EXPENDITUR *****TOTAL FOR RCPT 5300 (REFND OF PRIOR YEAR EXPENDITUR):

25 Date: 09/02/11 Whitehall City School District Page: 11 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT 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 (FOOD SERVICE FUND): Ex Tr/Ad 1,317, , , , ,292, In Tr/Ad 1,317, , , , ,292, FOOD SERVICE PRESCHOOL - FED REST GRANT 35, , , , , *****TOTAL FOR RCPT 4220 (REST GRANT FED FROM STATE): 35, , , , , *****TOTAL FOR FUND-SCC (FOOD SERVICE - PRESCHOOL): Ex Tr/Ad 35, , , , , In Tr/Ad 35, , , , , WORKBOOKS - DECA BUSINESS WORKBOOKS - FOREIGN LANG *****TOTAL FOR RCPT 1720 (SALE OF WORKBOOKS): STUDENT FEES - MISC. & TEXTBOOK FEES 3, , , STUDENT FEES - ART STUDENT FEES - BUSINESS STUDENT FEES - ENGLISH STUDENT FEES - HEALTH/P.E STUDENT FEES - INDUSTRIAL ARTS

26 Date: 09/02/11 Whitehall City School District Page: 12 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received 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 RCPT 1740 (CLASS FEES): 3, , , *****TOTAL FOR FUND-SCC (STUDENT FEES (HS)): Ex Tr/Ad 3, , , In Tr/Ad 3, , , STUDENT FEES ($30.00/STUDENT) 1, *****TOTAL FOR RCPT 1740 (CLASS FEES): 1, *****TOTAL FOR FUND-SCC (STUDENT FEES (MS)): Ex Tr/Ad 1, In Tr/Ad 1,

27 Date: 09/02/11 Whitehall City School District Page: 13 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT 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 RCPT 1710 (CLASSROOM SUPPLIES): *****TOTAL FOR FUND-SCC (STUDENT FEES (BEECH)): Ex Tr/Ad In Tr/Ad STUDENT FEES (ETNA) *****TOTAL FOR RCPT 1710 (CLASSROOM SUPPLIES): *****TOTAL FOR FUND-SCC (STUDENT FEES (ETNA)): Ex Tr/Ad In Tr/Ad STUDENT FEES (KAE) *****TOTAL FOR RCPT 1710 (CLASSROOM SUPPLIES): *****TOTAL FOR FUND-SCC (STUDENT FEES (KAE)): Ex Tr/Ad In Tr/Ad Local - Interest on Investments 550, , , , ,

28 Date: 09/02/11 Whitehall City School District Page: 14 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR RCPT 1410 (INTEREST IN INVESTMENTS): 550, , , , , Local - Misc *****TOTAL FOR RCPT 1890 (OTHER MISCELLANEOUS RECEIPTS): Local - Premiums/Accrued Int on Bonds/Notes *****TOTAL FOR RCPT 1911 (PREM ON SALE OF BONDS & NOTES): Local - Sale of Bonds *****TOTAL FOR RCPT 1921 (SALE OF BONDS): Local - Sales/Loss of Assets (insurance clm) *****TOTAL FOR RCPT 1931 (SALE OF FIXED ASSETS): Local - Sales of Notes *****TOTAL FOR RCPT 1941 (SALE CURR YR TAX ANTIC NOTES): Local - Transfer In Sale of Notes

29 Date: 09/02/11 Whitehall City School District Page: 15 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR RCPT 5100 (TRANSFERS-IN): Local - Refund of Prior Year s Expenditure *****TOTAL FOR RCPT 5300 (REFND OF PRIOR YEAR EXPENDITUR): *****TOTAL FOR FUND-SCC (FY09 CFAP - LOCAL SHARE): Ex Tr/Ad 550, , , , , In Tr/Ad 550, , , , , State - Interest on Investments 10, , , , *****TOTAL FOR RCPT 1410 (INTEREST IN INVESTMENTS): 10, , , , State - Misc , *****TOTAL FOR RCPT 1890 (OTHER MISCELLANEOUS RECEIPTS): , State - Sales/Loss of Assets (insurance clm) *****TOTAL FOR RCPT 1931 (SALE OF FIXED ASSETS): State - State Share of Project 12,100, ,401, ,100, State - Construction Manager Payments 2,400, , , , ,214,

30 Date: 09/02/11 Whitehall City School District Page: 16 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR RCPT 3210 (REST GRANT DIRECT FROM STATE): 14,500, , , ,341, ,314, State - Refund of Prior Year s Expenditure *****TOTAL FOR RCPT 5300 (REFND OF PRIOR YEAR EXPENDITUR): *****TOTAL FOR FUND-SCC (FY09 CFAP - STATE SHARE): Ex Tr/Ad 14,510, , , ,351, ,323, In Tr/Ad 14,510, , , ,351, ,323, HS PRIN ACCT - ADMISSIONS *****TOTAL FOR RCPT 1610 (EXTRACURRICULAR ADMISSIONS): HS PRIN ACCT - SALES *****TOTAL FOR RCPT 1620 (EXTRACURRICULAR SALES): HS PRIN ACCT - DUES/FEES *****TOTAL FOR RCPT 1630 (DUES AND FEES): HS PRIN ACCT - CONTRIBUTIONS/DONATIONS 4, , ,

31 Date: 09/02/11 Whitehall City School District Page: 17 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR RCPT 1820 (CONTRIB & DONATION - PRIVATE): 4, , , HS PRIN ACCT - VENDING 4, , , *****TOTAL FOR RCPT 1851 (VENDING MACHINE): 4, , , HS PRIN ACCT - OTHER MISCELLANEOUS *****TOTAL FOR RCPT 1890 (OTHER MISCELLANEOUS RECEIPTS): HS PRIN ACCT - REFUND PRIOR YEAR EXPENDITURE *****TOTAL FOR RCPT 5300 (REFND OF PRIOR YEAR EXPENDITUR): *****TOTAL FOR FUND-SCC (PRIN ACCT (HS)): Ex Tr/Ad 9, , , In Tr/Ad 9, , , MS PRIN ACCT - SALES 5, , , *****TOTAL FOR RCPT 1620 (EXTRACURRICULAR SALES): 5, , , MS PRIN ACCT - DUES/FEES (WASH D.C. TRIP)

32 Date: 09/02/11 Whitehall City School District Page: 18 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR RCPT 1630 (DUES AND FEES): MS PRIN ACCT - OTHER EX-CURRIC (STUDENT) *****TOTAL FOR RCPT 1690 (OTHER EXTRACURRICULAR ACTIVITY): MS PRIN ACCT - CONTRIBUTIONS/DONATIONS 5, , , *****TOTAL FOR RCPT 1820 (CONTRIB & DONATION - PRIVATE): 5, , , MS PRIN ACCT - VENDING *****TOTAL FOR RCPT 1851 (VENDING MACHINE): MS PRIN ACCT - OTHER MISCELLANEOUS *****TOTAL FOR RCPT 1890 (OTHER MISCELLANEOUS RECEIPTS): MS PRIN ACCT - REFUND PRIOR YEAR EXPENDITURE *****TOTAL FOR RCPT 5300 (REFND OF PRIOR YEAR EXPENDITUR):

33 Date: 09/02/11 Whitehall City School District Page: 19 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT 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 (MS)): Ex Tr/Ad 12, , , In Tr/Ad 12, , , BW PRIN ACCT - SALES 5, , AUTHORS COMMITTEE SALES/FUND RAISERS *****TOTAL FOR RCPT 1620 (EXTRACURRICULAR SALES): 5, , BW PRIN ACCT - CONTRIBUTIONS/DONATIONS 1, , , AUTHORS COMMITTEE CONTRIBUTIONS *****TOTAL FOR RCPT 1820 (CONTRIB & DONATION - PRIVATE): 1, , , BW PRIN ACCT - VENDING *****TOTAL FOR RCPT 1851 (VENDING MACHINE): BW PRIN ACCT - OTHER MISCELLANEOUS *****TOTAL FOR RCPT 1890 (OTHER MISCELLANEOUS RECEIPTS):

34 Date: 09/02/11 Whitehall City School District Page: 20 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT 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 (BEECH)): Ex Tr/Ad 7, , , In Tr/Ad 7, , , ER PRIN ACCT - SALES 5, , *****TOTAL FOR RCPT 1620 (EXTRACURRICULAR SALES): 5, , ER PRIN ACCT - DUES/FEES 2, , *****TOTAL FOR RCPT 1630 (DUES AND FEES): 2, , ER PRIN ACCT - CONTRIBUTIONS/DONATIONS 2, , *****TOTAL FOR RCPT 1820 (CONTRIB & DONATION - PRIVATE): 2, , ER PRIN ACCT - VENDING *****TOTAL FOR RCPT 1851 (VENDING MACHINE): ER PRIN ACCT - REFUND PRIOR YEAR EXPENDITURE *****TOTAL FOR RCPT 5300 (REFND OF PRIOR YEAR EXPENDITUR):

35 Date: 09/02/11 Whitehall City School District Page: 21 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT 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 (ETNA)): Ex Tr/Ad 11, , , In Tr/Ad 11, , , KA PRIN ACCT - SALES 7, , , *****TOTAL FOR RCPT 1620 (EXTRACURRICULAR SALES): 7, , , KA PRIN ACCT - DUES/FEES *****TOTAL FOR RCPT 1630 (DUES AND FEES): KA PRIN ACCT - CONTRIBUTIONS/DONATIONS 3, , , *****TOTAL FOR RCPT 1820 (CONTRIB & DONATION - PRIVATE): 3, , , KA PRIN ACCT - VENDING *****TOTAL FOR RCPT 1851 (VENDING MACHINE): *****TOTAL FOR FUND-SCC (PRIN ACCT (KAE)): Ex Tr/Ad 11, , , In Tr/Ad 11, , , SUPT ACCT - VENDING

36 Date: 09/02/11 Whitehall City School District Page: 22 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR RCPT 1851 (VENDING MACHINE): *****TOTAL FOR FUND-SCC (PRIN ACCT (ADM OFFICE)): Ex Tr/Ad In Tr/Ad FY11 C.A.R.E.S. *****TOTAL FOR RCPT 2200 (RESTRICTED GRANTS-IN-AID): *****TOTAL FOR FUND-SCC (C.A.R.E.S. FY11): Ex Tr/Ad In Tr/Ad C RAY - TUITION 200, , , , , *****TOTAL FOR RCPT 1290 (OTHER TUITION): 200, , , , , C RAY - RENTAL INCOME 18, , , , *****TOTAL FOR RCPT 1810 (RENTALS): 18, , , , C RAY - MISC RECEIPTS ,

37 Date: 09/02/11 Whitehall City School District Page: 23 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR RCPT 1890 (OTHER MISCELLANEOUS RECEIPTS): , C RAY - FEDERAL CACFP CHILD CARE MEALS REIMB *****TOTAL FOR RCPT 4220 (REST GRANT FED FROM STATE): C RAY - RECEIPTS FROM PREVIOUS YEARS EXPEND *****TOTAL FOR RCPT 5300 (REFND OF PRIOR YEAR EXPENDITUR): *****TOTAL FOR FUND-SCC (PRESCHOOL - TUITION): Ex Tr/Ad 218, , , , , In Tr/Ad 218, , , , , CAROL SNOWDEN FY09 *****TOTAL FOR RCPT 1890 (OTHER MISCELLANEOUS RECEIPTS): *****TOTAL FOR FUND-SCC (CAROL SNOWDEN bequest): Ex Tr/Ad In Tr/Ad EMPLOYEE BENEFITS SELF-INSURANCE 3,400, , , ,008, ,862,

38 Date: 09/02/11 Whitehall City School District Page: 24 Time: 12:31 pm Revenue Account Summary (REVSUM) SORTED BY FUND-SCC/RCPT FND RCPT SCC SUBJ OU FYTD MTD YTD FYTD FYTD FYTD Actual Actual Actual Balance Percent Receivable Receipts Receipts Receipts Receivable Received *****TOTAL FOR RCPT 1870 (CHARGES FOR SELF-INSURANCE): 3,400, , , ,008, ,862, EMPLOYEE BENEFITS OTHER MISCELLANEOUS RECEIP 5, , *****TOTAL FOR RCPT 1890 (OTHER MISCELLANEOUS RECEIPTS): 5, , EMPLOYEE BENEFITS REFND OF PRIOR YEAR EXPENDI *****TOTAL FOR RCPT 5300 (REFND OF PRIOR YEAR EXPENDITUR): *****TOTAL FOR FUND-SCC (SELF FUNDED INSURANCE PROGRAM): Ex Tr/Ad 3,405, , , ,009, ,867, In Tr/Ad 3,405, , , ,009, ,867, Maint Fund - Real Estate Tax 125, , , , , *****TOTAL FOR RCPT 1111 (GEN. PROP. TAX - REAL UNRESERV): 125, , , , , Maint Fund - Personal Property *****TOTAL FOR RCPT 1121 (BUSINESS PERSONAL PROP. TAX): Maint Fund - Interest on Investments