MARBLEHEAD PUBLIC SCHOOLS 9 WIDGER ROAD, MARBLEHEAD, MA FAX

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1 MARBLEHEAD PUBLIC SCHOOLS 9 WIDGER ROAD, MARBLEHEAD, MA FAX Date: Friday, May 11, 2018 To: Maryann Perry, Superintendent School Committee From: Amanda Maniaci, School Business and Finance Administrator Re: User Fee Report School Year and Rate Recommendation School Year The annual user fee report within is in depth and all-inclusive with current revenue and expense analysis, as well as recommendation for User Fee rate structure for school year Due to the length and depth of the report, I have summarized the high level and most relevant points within this cover sheet. Summary of historical long-term flat rate and subsequent vote to adjust for current school year Governing laws and School Committee policies pertaining to User Fees/Student Activities Current District User Fee Structure for School Year Description of User Fee revenue sources and User Fee eligible/common expenses Fiscal 17 general revenue/expense report summary from SoftRight accounting system Fiscal 17 detailed athletic/student club and activities expenses by source Revenue history and year to date fiscal 18 (new rate) User Fee revenue $40,000 ytd over last year with increase Student participation metrics for both athletics and clubs Uniform purchasing update the primary expense with the additional funding Accomplishments in student activities from current year and goals for school year Recommendation for User Fee rate school year Increase of 2% across all fees o Funds projected increases in transportation o Funds projected increases in goods/uniform/equipment procurement o Funds any potential changes in stipend structure contingent on Unit A study committee recommendation and vote outcomes User Fee vote will occur during the June 7 th School Committee agenda allowing for review of this analysis, follow up questions and discussion and public input 1/17/17

2 MARBLEHEAD PUBLIC SCHOOLS 9 WIDGER ROAD, MARBLEHEAD, MA FAX Date: May 8 th, 2018 To: Maryann Perry, Superintendent School Committee From: Amanda Maniaci, School Business and Finance Administrator Re: Student User Fees Analysis and Fee Structure Recommendation for School Year Summary Aligning with State and Municipal fiscal laws and guidelines, student User Fee collection, at the High School, Middle School and Village school, are deposited into the district User Fee Revolving account, under the direct control of the School Committee, which delegates authority to the Superintendent and Business Administrator, to authorize expenditures from said fund without further appropriation by the town. All expenses against the User Fee fund, either in the form of the weekly payroll report or invoice based bill schedules, are approved and signed by the School Committee Chair, voted by School Committee with oversight by Town Finance, and ultimately submitted to Town Selectmen as a departmental portion of the Town expense warrant. During the 2017 fiscal year, the School Committee was presented with a financial analysis and history of the Student User Fee rates, revenue and expenses. The fee structure increase proposed, and voted, at that time addressed market rate adjustments for comparable district programs and were recommended to raise appropriate balanced revenue to cover the cost of providing the programs being offered. Prior to that 2017 proposal (to vote for fiscal 18 rates), a level fee structure had been in place for 11 school years. This flat rate failed to keep pace with increases in contractually bargained coaching and club advisor stipends, increases in outsourced transportation costs, rising out of district facility rental rates, conference and league membership dues, and available funding for uniform and equipment replacement. As current district administration has analyzed and outlined historical metrics on revenue based programming, there has been an effort to stabilize and balance tuition and fees with appropriate pacing and protocol in place. Collaboratively with the School Committee, district administrations also seeks to review future appropriate smaller COLA increases annually or at responsibly paced increments, to alleviate large jumps in student program tuition and fees. As a part of multi-year long term budget planning, we are conscious to refrain from large increases in fees across multiple programs; tuition or Page 1 of 15

3 fee based, in any one school year, and are seeking to bring tuition and fee based programs up to date in pricing models with a family and community-conscious multi-year staggered methodology. Setting the Student User Fee appropriate to current needs for fiscal 18 has finalized our long-term review of all tuition or fee-based programming, brought rates current based on program needs and comparable district rate studies. The completion of this multi-year reset allows for our goal in current and future annual review, by School Administration and School Committee, to keep pace with cola or contractual increases without falling behind or needing large-scale catch-up increases. Governing Laws and School Committee Policy M.G.L. Ch. 71, Sec. 47 Cities and towns may appropriate for the employment of coaches to supervise in public schools physical education, athletics, sports, games and play, and for the transportation and expenses of public school athletic teams, coaches, cheerleaders, bands and any other groups composed of public school pupils which bear the school name and are under the control of the school committee, within and without the commonwealth, to places where athletic contests or physical education, sports, games, play, musical festivals, competition or other events are held, and for the purchase of band and cheerleaders' uniforms and musical instruments for the members of bands composed of public school pupils and bearing the school name and under the control of the school committee. All receipts by the committee in connection with the conduct of activities provided for under this section or any other activity not expressly provided for in this chapter but sponsored by the school committee in which participation is contingent upon the payment of a fee by the participant, shall be deposited with the treasurer of such town or, in cases where the town is a member of a regional school district, with the treasurer of such district and held as a separate account and expended by said school committee without further appropriation, notwithstanding the provisions of section fifty-three of chapter forty-four. No moneys may be expended from an appropriation or from the separate fund authorized by this section except upon the approval of the school committee (bill schedule signature and/or vote), or of the selectmen in towns and of mayors in cities, for travel to other states. *Sources Massachusetts Department of Revenue Revolving Funds chart for School Department Programs and Massachusetts Legislature.gov Page 2 of 15

4 School Committee Policy JQ: The School Committee recognizes the need for student fees to fund certain school activities. It also recognizes that some students may not be able to pay these fees. No student will be denied access into any program because of inability to pay these supplementary charges. A school may exact a fee or charge only upon Board approval. The schools, however, may: Charge students enrolled in certain courses for the cost of materials used in projects that will become the property of the student. Charge for lost and damaged books, materials, supplies, and equipment. Students who are indigent are exempt from paying fees. However, indigent students are not exempt from charges for lost and damaged books, locks, materials, supplies, and equipment. All student fees and charges, both optional and required, will be listed and described annually in each school's student handbook or in some other written form and distributed to each student. The notice will advise students that fees are to be paid and of the penalties for their failure to pay them. Permissible penalties include the withholding of report cards until payment is made or denial of participation in extra class activities while the student is enrolled in this District. Any fee or charge due to any school in the District and not paid at the end of the school year will be carried forward to the next succeeding school year, as such debts are considered to be debts of the student to the District and not to a particular school. Page 3 of 15

5 Current District Fee Structure School Year Marblehead High School Category Current Rate School Year Athletic Teams/Performing Arts $440 Unlimited Clubs Meeting Weekly $270 Clubs Meeting Bi-Weekly $135 Flag Football Sr. Girls only $60 Family Maximum/Cap $580 Marblehead Middle School Category Current Rate School Year Interscholastic Sports $200 Intramural Sports/Activities $125 Village School (as referenced in the Elementary Student Handbook grades 4 and up only) Category All Athletic/Enrichment Clubs Unlimited Current Rate School Year $125 Across all rates: *Installment payment agreements are available *Scholarship/payment waivers are available as appropriate Page 4 of 15

6 User Fee Revenue Student User Fees are sourced from building level students paying a School Committee voted rate to participate in School sponsored athletic teams and School sponsored clubs or activities (defined as staff led by a contractually included/stipend advisor) High School student fees Middle School student fees Village School students Field trip bus money collections district wide o $5 per paying student (field trip student scholarships and waivers available as appropriate) Student User Fee Expenses (include, but are not limited to) Coaching Stipends across all upper schools (HS, MS, Village) Club Advisor Stipends across all upper schools (HS, MS, Village) Contracted transportation expenses (primarily Healy Bus, Inc) Athletic and Performing arts detail duty including Police, ticketing and chaperone/event staff Conference/league membership and facilities rentals Uniform procurement supplemental to athletic operating cost bucket *athletic event officials and referees are funding from the athletic gate receipts revolving fund and the operating budget, not from the Student User Fee revolving fund Page 5 of 15

7 User Fee Revenue/Expense Accounting Report fiscal 2017 Fiscal 17 Detailed Expenses funded as a whole or partially through the User Fee Revolving Account Category Total Annual Expense Funded by User Fee Funded by Operating Budget Overage/ Unfunded Fall Coaches $105,322 $105,322 $0 $0 Winter Coaches $82,715 $0 $82,715 $0 Spring Coaches $97,862 $0 $85,769 $12,093 Elementary Advisors $19,518 $19,518 $0 $0 Middle School Advisors $32,822 $32,822 $0 $0 High School Advisors $71,964 $71,964 $0 $0 Extracurricular $63,250 $18,825 $44,425 $9, Transportation* Coaches/Advisors Fringe $4,146 $2,551 Paid by Town $0 Misc Athletics/Clubs n/a - varies $4,470 See expense report $0 Totals $477,599 $255,473 $212,909** $21,637 *Healy Bus Service, E-Z Pass tolls, Driver Overtime **Plus full expenses as appropriated within the operating budget *See appendix for FY18 ytd expense reports of the following: Athletics Rental of Facilities Athletics Contracted Services and conference/league memberships Athletics Medical Supplies Athletics General Supplies including uniforms Athletics Liability Insurance Page 6 of 15

8 Revenue History User Fee Revenue collected across applicable upper buildings (HS, MS, Village) 2018 $295,207 ytd $255, $261, $233, $228, $232, $236, $248, $241, $215,388 Expense History Over the course of the past 10 years the operating budget appropriation for coaches has risen from $100,000 to $200,000 at the deficit of other athletic lines. The goal in balancing the User Fee Revolving account for fiscal 18 to appropriate revenues is to capture appropriate funding for coaching stipends, bringing operating budget coaching stipend lines closer to historical level funding, and reappropriate those funds into Athletic Department Supplies and Contracted Services. Supplies would include uniform renewal* and rising league and facility rental rates. Increased User Fee revenue goals have addressed: $9,665 overage in coaches in current user fee budget $67,000 toward coaching stipends to reduce current operating budget coaching appropriation back to historical rate of $100,000 (re-appropriate $67k within athletic operating budget) Transportation (extracurricular only) overages of $14,793 Total fee-based additional revenue has been year to date approximately $40,000 over fiscal 2017 income or an approximate 16% increase (year to date with two school months left) over fy17 User-Fee generated revenue of $255,473. (from last report ytd revenue with the increase for fiscal 18 is $295,207) *see uniform renewal section within **Update: Fiscal 18 increase has successfully funded coaching stipend overages, increases in athletic facility rental and transportation and a major initiative in procurement of new uniforms across multiple teams (to be noted within) Historical Rates Current fee structure for school year (as outlined above) is the first increase after flat annual fee structure since School year , or 11 consecutive school years. Incoming revenue and long term flat rates had failed to keep up with rising contractual coaching and advisor stipends, as well as standard annual increases in relevant expenses such as transportation, athletic and performing arts conference/membership/league fees, and out of district practice and event facility rental rates. Page 7 of 15

9 Prior to school year , the last User Fee rate structure was as follows: Interscholastic sports and drama productions $240/year Clubs meeting weekly $120/year Clubs meeting 2-3 times per month $60/year Family maximum cap $380/year The increase represented percentage-based increases from school year as follows: Interscholastic sports and performing arts productions/groups $240 - $340 or 42% increase Clubs meeting weekly $120 - $180 or 50% increase Clubs meeting 2-3 times per month $60 - $90 or 50% increase Family maximum cap $380 - $480 or 26% increase Participation Metrics MHS & MVMS Participation by Sport and Season as of 4/26/18 Fall Sport # of Teams # of players Boys Cross Country 2 39 Boys Soccer 3 57 Girls Field Hockey 3 69 Boys Football 3 93 Football Cheerleading 1 19 Girls Cross Country 2 42 Girls Soccer 3 67 Golf (Coed) 2 31 Girls Volleyball 3 37 Middle School Girls Field Hockey 2 70 Middle School Boys Cross Country 1 30 Middle School Girls Cross Country 1 30 Total Fall Teams/Participation Fall MHS only 454 Page 8 of 15

10 Participation Metrics Winter Sport # of Teams # of players Boys Basketball 3 42 Girls Basketball 3 26 Girls Gymnastics 1 13 Boys Ice Hockey 2 40 Girls Ice Hockey 1 20 Boys Indoor Track 2 79 Girls Indoor Track 2 62 Boys Wrestling 1 24 Boys Swimming & Diving 1 19 Girls Swimming & Diving 1 38 Boys Alpine Skiing 1 16 Girls Alpine Skiing 1 14 Middle School Boys Basketball 1 16 Middle School Girls Basketball 1 32 Middle School Ice Hockey 1 25 Total Winter Teams/Participation Winter MHS only 197 Spring Sport # of Teams # of players Boys Baseball 3 53 Boys Lacrosse 2 43 Boys Outdoor Track 2 71 Boys Tennis 2 36 Girls Lacrosse 2 36 Girls Outdoor Track 2 76 Girls Tennis 3 55 Boys Sailing 1 14 Girls Sailing 1 8 Girls Softball 3 42 Middle School Boys Track 1 40 Middle School Girls Track 1 45 Total Spring Teams/Participation Spring MHS only 75 Page 9 of 15

11 Participation Totals Total Athletic Teams/Participation Marblehead High School Enrollment #'s High School only Class Female Male Total Fall only 454 Class of Winter only 197 Class of Spring only 70 Class of Class of Total 721 Total % of student body Total Amount Student Fees Collected High School Total ytd student fee collection at High School $226,485 Middle School Total ytd student fee collection at Middle School $36,347 Village Total ytd student fee collection at Village School $28,500 District Total of Families Paying Family Max/Cap of $ Families ($24,940 counted above) *remaining ytd user fee balance is from bus money field trip payments for students for the purposed of offsetting vendor bus use for school day field trips **Approximately 80% of our user fees were paid online the goal for school year is to bring that number up as close to 100% as possible. Only under extraordinary and approved circumstances will alternative payment be accepted. Page 10 of 15

12 Uniform Purchasing Update Fall Football Cheerleading - new uniforms Girls Soccer - new uniforms (shorts only) Boys Soccer - new uniforms Boys Cross Country - new uniforms Field Hockey - replenished partial uniforms Winter Skiing - new racing suits and radio system Girls Basketball - new uniforms and new practice pinnies Swim/Dive - swim caps and half uniforms (partial purchase from athletes as they keep them) Gymnastics - half uniforms (partial purchase form athletes as the keep them Spring Softball - new uniforms Track Girls partial new uniforms Track Boys partial new uniforms Baseball Varsity partial new uniforms Recommendation Student User Fee School Year Last fiscal year we exhausted our funding within the User Fee revolving account, as well as intended operating budget appropriation lines funding extracurricular related expenses, in their entirety and closed the expense gap, with out-of-appropriation operating budget funding and additional revolving fund revenue (Tuition Fund and Building Rental Fund). School Committee voted to address this gap and bring District User Fees for school year to a district-comparable and needs-based figure that was intended on not only balancing the athletic budget, but allowing for a uniform procurement initiative to bring athletes and the athletic department current in uniform renewal and long term purchase planning. As we closely analyze this year s effect of the increase in user fee and expenses, including major uniform purchasing, with the understanding the School Committee, across all fee-based programming, has recommended annual discussion of smaller incremental cost of living increases to alleviate large catch up adjustments, we recommend a 2% increase across the current user fee structure. (see fee table recommendation next page) Page 11 of 15

13 Marblehead High School Category Current Rate Proposed $ Increase % Increase per year Rate Athletic Teams/Performing Arts $440 $449 $9 2% Unlimited Clubs Meeting Weekly $270 $275 $5 2% Clubs Meeting Bi-Weekly $135 $138 $3 2% Flag Football Sr. Girls only $61 $61 $1 2% Family Maximum/Cap $580 $592 $12 2% Marblehead Middle School Category Current Rate Proposed $ Increase % Increase per year Rate Interscholastic Sports $200 $204 $4 2% Intramural Sports/Activities $125 $128 $3 2% Village School (as referenced in the Elementary Student Handbook grades 4 and up only) Category All Athletic/Enrichment Clubs Unlimited Current Rate Proposed $ Increase % Increase per year Rate $125 $128 $3 2% Next Steps The School Committee vote on June 7 th, 2018 will set Student Activity User Fee rate structure for school year Variables The assumption of continued annual comparative student participation of students across the High School, Middle School and Village School in athletics, performing arts and enrichment clubs and activities. Recent trending shows level or increased participation across all upper buildings (HS, MS, Village) in fee-based extracurricular athletics and activities Future collective bargaining results of coaching and advisor contract stipends and rates. New contract allows for a study committee on current stipend categories including coaching Fluctuating costs of transportation Collection and compliance rates for student fees. Scholarship and waiver eligibility. While we have seen recent uptick in eligibility for fee waiver, this has been approximately offset by increased participation by students paying full fee structure rates Increasing costs in conference/league membership fees and athletic/performing arts facility rentals Page 12 of 15

14 Additional Accomplishments Student Activities School Year Finalized full club/advisory list (with student roster/count) for all running clubs (see appendix) Delineated those clubs to be charge user fee vs. student clubs/advisories exempt from fee Identified process and staffing moving forward to log student club/team participation in the Aspen Student Data-base Initiated planning to integrate Family ID online/web-based registration program with MySchoolBucks online payment portal for more efficiency and one-stop sign up for parents, eliminating paperwork and physical visits to the school during peak beginning of school timeframes Long term planning for uniform procurement and renewal cycles Finalized and published fundraising language in school handbooks noting team and club fundraising is not mandatory in nature and participation if voluntary. Additionally, fundraising will NOT fund outlined generally issued uniforms and equipment for athletics. Fundraising may fund additional spirit-wear or warm-up wear beyond standard team/game/meet uniform and may fund trips beyond regular season play Goals/Recommendations for School Year (AD, Building Administration/Business Office) Additional communication to parents regarding user fees, particularly for activities/clubs o Beginning of year letter outlining specific club/activity options and associated fees Adopt 100% online model for MHS registration with pass-through link to any fees payable online o Include area with online registration specifically for clubs/activities (beyond athletics) School year starts procedure where all club/activities advisors provide student activities clerk a roster of their clubs for entry into the Aspen student database system Initiate follow up welcoming student/family into the selected club with user fee reminder if applicable Create integrated system to cross check student fee payments against participation notation in Aspen (working with MySchoolBucks to integrate or create importable reporting to facilitate this (will work with District Data-Coordinator and technology) Page 13 of 15

15 Appendix A High School Clubs, Advisors (current), Student Count, Stipend (determines fee) status Continued Page 14 of 15

16 High School Clubs cont. Page 15 of 15

17 Town of Marblehead 2018 Condition of Accounts From 07/01/2017 to 06/30/2018 User Fee Coaches PO # Voucher Invoice Warr Pkt # Approp Expended Encumbered Available % Exp 10/05/2017PYWAR Warrant 28 - Invoice Payment , , % 10/19/2017PYWAR Warrant 32 - Invoice Payment , % 11/16/2017PYWAR Warrant 40 - Invoice Payment , , % Ending Bal Period Total , , % , User Fee Elem Advisors PO # Voucher Invoice Warr Pkt # Approp Expended Encumbered Available % Exp 12/14/2017PYWAR Warrant 50 - Invoice Payment , , % 01/11/2018PYWAR Warrant 58 - Invoice Payment , % Ending Bal Period Total , , % , User Fee MS Advisors PO # Voucher Invoice Warr Pkt # Approp Expended Encumbered Available % Exp 12/14/2017PYWAR Warrant 50 - Invoice Payment , , % Ending Bal Period Total , , % , User Fee HS Advisors PO # Voucher Invoice Warr Pkt # Approp Expended Encumbered Available % Exp 12/14/2017PYWAR Warrant 50 - Invoice Payment , , % Ending Bal Period Total , , % , User Fee Fringe PO # Voucher Invoice Warr Pkt # Approp Expended Encumbered Available % Exp 10/05/2017APWAR TOWN MEDICARE ACCOUNT % 10/19/2017APWAR TOWN MEDICARE ACCOUNT % 11/16/2017APWAR TOWN MEDICARE ACCOUNT , % 12/14/2017APWAR TOWN MEDICARE ACCOUNT , % 01/11/2018APWAR TOWN MEDICARE ACCOUNT , % Ending Bal Period Total , , % , User: AmandaM Report: gl_coa Page 1 05/11/ :58:13 AM

18 Town of Marblehead 2018 Condition of Accounts From 07/01/2017 to 06/30/2018 User Fee Expense, S/M PO # Voucher Invoice Warr Pkt # Approp Expended Encumbered Available % Exp 11/16/2017APWAR ALLISON HUANG reimb math % 12/07/2017APWAR HEALY BUS INC NOV % 12/07/2017APWAR BOB GREEN golf team , , % 12/07/2017APWAR ROCHELLE NEMROW , % 12/21/2017APWAR PATRICIA CRAIG band , , % 12/21/2017APWAR ALESSANDRA GRECO color guard , , % 12/21/2017APWAR MATTHEW HARNOIS drumline , , % 01/11/2018APWAR JUNGLE INC , , % 01/11/2018APWAR BSN SPORTS INC , % 01/11/2018APWAR BSN SPORTS INC , % 01/25/2018APWAR PURITAN DISTRIBUTION INC , % 01/25/2018APWAR HEALY BUS INC DEC , % 01/25/2018APWAR WORLD CUP SUPPLY, INC , % 01/25/2018APWAR NORTH SHORE CHILDREN'S shrek , , % 02/15/2018APWAR HEALY BUS INC JAN , , % 02/15/2018APWAR BSN SPORTS INC , % 02/15/2018APWAR WORLD CUP SUPPLY, INC , % 03/08/2018APWAR BSN SPORTS INC , % 03/08/2018APWAR BSN SPORTS INC , % 03/22/2018APWAR MCGINN BUS COMPANY, INC , % 03/22/2018APWAR MCGINN BUS COMPANY, INC , % 03/22/2018APWAR MARBLEHEAD SPORT SHOP INV , % 03/22/2018APWAR MARBLEHEAD SPORT SHOP INV , % 03/22/2018APWAR HEALY BUS INC FEB , , % 03/22/2018APWAR SPORTS WAREHOUSE , % 04/12/2018APWAR PURITAN DISTRIBUTION INC , % 04/12/2018APWAR HEALY BUS INC MAR , % 04/12/2018APWAR VOCELL BUS COMPANY, INC # , % 05/03/2018APWAR FRANKLIN PAINT CO , , % 05/03/2018APWAR FACILITY MANAGEMENT , , % 05/03/2018APWAR FACILITY MANAGEMENT , % 05/03/2018APWAR HEALY BUS INC TO , % 05/03/2018APWAR E-ZPASS MA /mar , % 05/03/2018APWAR E-ZPASS MA , % User: AmandaM Report: gl_coa Page 2 05/11/ :58:13 AM

19 Town of Marblehead 2018 Condition of Accounts From 07/01/2017 to 06/30/ Ending Bal Period Total , , % , User Fee Revenue, Student Activity PO # Voucher Invoice Warr Pkt # Approp Expended Encumbered Available % Exp 08/14/2017ACCRV , , % 08/22/2017ACCRV , , % 08/23/2017ACCRV , , % 08/24/2017ACCRV , , % 08/28/2017ACCRV , % 08/31/2017ACCRV , % 09/01/2017ACCRV , , % 09/01/2017ACCRV , , % 09/11/2017ACCRV , , % 09/14/2017ACCRV , , % 09/15/2017ACCRV , , % 09/15/2017ACCRV , , % 09/18/2017ACCRV , , % 09/20/2017ACCRV , , % 09/22/2017ACCRV , , % 09/29/2017ACCRV , , % 10/04/2017ACCRV , , % 10/06/2017ACCRV , , % 10/11/2017ACCRV , % 10/12/2017ACCRV , , % 10/13/2017ACCRV , % 10/17/2017ACCRV , , % 10/17/2017ACCRV , % 10/19/2017ACCRV , % 10/20/2017ACCRV , , % 10/23/2017ACCRV , % 10/25/2017ACCRV , % 10/25/2017ACCRV , % 10/27/2017ACCRV , % 10/27/2017ACCRV , % 10/27/2017ACCRV , % 10/31/2017ACCRV , , % 11/03/2017ACCRV , % 11/03/2017ACCRV , % User: AmandaM Report: gl_coa Page 3 05/11/ :58:14 AM

20 Town of Marblehead 2018 Condition of Accounts From 07/01/2017 to 06/30/2018 User Fee Revenue, Student Activity PO # Voucher Invoice Warr Pkt # Approp Expended Encumbered Available % Exp 11/03/2017ACCRV , , % 11/09/2017ACCRV , % 11/14/2017ACCRV , , % 11/15/2017ACCRV , % 11/20/2017ACCRV , % 11/21/2017ACCRV , , % 11/28/2017ACCRV , , % 11/28/2017ACCRV , , % 11/30/2017ACCRV , , % 12/01/2017ACCRV , % 12/07/2017APWAR CHRISTINE XIARHOS refund , % 12/07/2017ACCRV , % 12/07/2017APWAR SEAN HART refund , % 12/07/2017APWAR JODI CARROLL refund , % 12/08/2017ACCRV , , % 12/08/2017ACCRV , % 12/15/2017ACCRV , , % 12/19/2017ACCRV , , % 12/20/2017ACCRV , , % 12/22/2017ACCRV , , % 01/08/2018ACCRV , , % 01/08/2018ACCRV , % 01/09/2018ACCRV , % 01/12/2018ACCRV , % 01/19/2018ACCRV , , % 01/30/2018ACCRV , , % 02/02/2018ACCRV , % 02/15/2018ACCRV , % 02/15/2018ACCRV , % 02/15/2018APWAR ALAN & SUSAN WALLER refund , % 02/20/2018ACCRV , % 02/21/2018ACCRV , % 02/28/2018ACCRV , % 03/05/2018ACCRV , , % 03/12/2018ACCRV , , % 03/19/2018ACCRV , , % User: AmandaM Report: gl_coa Page 4 05/11/ :58:14 AM

21 Town of Marblehead 2018 Condition of Accounts From 07/01/2017 to 06/30/2018 User Fee Revenue, Student Activity PO # Voucher Invoice Warr Pkt # Approp Expended Encumbered Available % Exp 03/22/2018ACCRV , , % 03/26/2018ACCRV , , % 03/27/2018ACCRV , , % 03/27/2018ACCRV , % 03/28/2018ACCRV , % 03/29/2018ACCRV , , % 03/30/2018ACCRV , % 04/04/2018ACCRV , % 04/04/2018ACCRV , % 04/05/2018ACCRV , % 04/05/2018ACCRV , % 04/05/2018ACCRV , , % 04/09/2018ACCRV , % 04/10/2018ACCRV , % 04/13/2018ACCRV , % 04/13/2018ACCRV , % 04/13/2018ACCRV , % 04/13/2018ACCRV , , % 04/20/2018ACCRV , % 04/24/2018ACCRV , % 04/24/2018ACCRV , % 04/27/2018ACCRV , % 05/01/2018ACCRV , % 05/02/2018ACCRV , % 05/03/2018APWAR JODY NORTON refund , % 05/03/2018APWAR DOREEN GODES refund , % 05/07/2018ACCRV , % 05/08/2018ACCRV , % Ending Bal Period Total , , % , SCHOOL USER FEE Ending Bal , , , User: AmandaM Report: gl_coa Page 5 05/11/ :58:14 AM

22 Town of Marblehead 2018 Condition of Accounts From 07/01/2017 to 06/30/2018 Dept 300 SCHOOL Ending Bal Fund 26 REVOLVING FUNDS - OTHER Ending Bal , , , , , , Grand Total , , *,***.**% , User: AmandaM Report: gl_coa Page 6 05/11/ :58:14 AM

23 Town of Marblehead All Departments Expenditure Report From 07/01/2017 to 06/30/ GENERAL FUND Account Description Carry Fwd Orig Bud Amended Encumb Expend Unencum Bal Athletics C/S 31, , % Function 3504 Athletic Contractual Services 31, , % Athletics Rental Of Facility 31, , % Athletics Medical Supplies 3, , % Athletics Supplies 27, , % Athletic Transportation C/S 31, , % Function 3510 Athletic Services 93, , % MS Student Act Supp % HS Stu Act Transp 2, , % HS Math Student Act Supplies % HS Sci Supp Stu Act % HS Student Acct Dues/membership % DW Fine Arts Student Act C/S 9, , , % Function 3520 Other Student Body Activity 13, , , % 01 Total GENERAL FUND 138, , , % Exp Grand Total , , , User: AmandaM Report: report_ Page 1 05/11/ :23:35 PM