LOWELLVILLE LOCAL SCHOOL DISTRICT

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1 ROCKETS LOWELLVILLE LOCAL SCHOOL DISTRICT MONTHLY FINANCIAL REPORTS MONTH ENDED AUGUST 31, 2016 PREPARED BY: GREG SLEMONS, CPA TREASURER

TABLE 1 DATE: 09/05/2016 LOWELLVILLE LOCAL SCHOOL DSTRT PAGE: 1 TIME: 09:47 CASH RECONCILIATION AS OF 08/31/2016 (USAEMSEDT) SUB-TOTALS TOTALS ---------- ------ Gross Depository Balances: HUNTINGTON

2 TABLE 1 DATE: 09/05/2016 LOWELLVILLE LOCAL SCHOOL DSTRT PAGE: 1 TIME: 09:47 CASH RECONCILIATION AS OF 08/31/2016 (USAEMSEDT) SUB-TOTALS TOTALS Gross Depository Balances: HUNTINGTON BANK-GENERAL ACCOUNT $ 881, HUNTINGTON BANK PAYROLL ACCOUNT 7, Total Depository Balances (Gross) $ 889, Adjustments to Bank Balance: Cash in Transit to Bank $ Outstanding Checks 17, Adjustments Total Adjustments to Bank Balance 17, Investments: Treasury Bonds and Notes $ 0.00 Certificate of Deposits 0.00 Other Securities Other Investments: HUNTINGTON TRUST ACCOUNT 4,174, Total Investments 4,175, Cash on Hand: Petty Cash: Change Cash: ATHLETIC START UP CHANGE $ 1, Cash with Fiscal Agent Total Cash on Hand 1, Total Balances $ 5,048, =============== Total Fund Balance $ 5,048, =============== Depository Clearance Accounts: Total Clearance Account Balances $ /05/ Treasurer

3 TABLE 2 LOWELLVILLE LOCAL SCHOOL DISTRICT SUMMARY OF FUNDS AUGUST 31, 2016 Fund Fund Description Beginning MTD Unencumbered MTD Revenues Cash Balance Encumbrances Balance Expenditures Fund Balance 001 General Fund $ 1,938, $ 722, $ 408, $ 2,252, $ 324, $ 1,928, Bond Retirement Fund $ 167, $ 57, $ - $ 224, $ - $ 224, Permanent Improvement Fund $ 27, $ $ - $ 27, $ - $ 27, Lunchroom Fund / Food Service $ 290, $ 5, $ 8, $ 287, $ 123, $ 163, Trust Funds $ $ - $ - $ $ - $ Recreation Fund - Park $ 24, $ - $ - $ 24, $ - $ 24, Recreation Fund - Exercise $ 6, $ - $ - $ 6, $ - $ 6, Principals'/Activity Funds $ 3, $ $ $ 3, $ $ 3, Local Grants - Student Assistance $ $ - $ - $ $ - $ Local Grants - Success By Six $ (2,198.42) $ - $ $ (2,494.69) $ - $ (2,494.69) 019 Local Grants - Poweade $ - $ - $ - $ - $ - $ OHSAA Tournament Fund $ - $ - $ - $ - $ - $ Unclaimed Funds $ 2, $ - $ - $ 2, $ - $ 2, Workers' Compensation Fund $ 60, $ - $ 2, $ 58, $ 3, $ 54, Lowellville School Foundation $ 173, $ $ $ 173, $ - $ 173, Facilities Maintenance Fund $ 308, $ 5, $ 1, $ 311, $ 22, $ 289, Termination Benefits Fund $ 103, $ - $ - $ 103, $ - $ 103, Capital Projects - Roofs $ 464, $ $ - $ 464, $ - $ 464, Capital Projects - Buses $ 309, $ - $ - $ 309, $ - $ 309, Capital Projects - Building $ 700, $ - $ - $ 700, $ - $ 700, Student Activity Funds $ 53, $ 2, $ $ 55, $ 5, $ 50, Athletics & Co-Curricular Funds $ 24, $ 10, $ 17, $ 17, $ 20, $ (3,169.10) 300 Athletics Fund Raising Funds $ 9, $ 1, $ 3, $ 6, $ - $ 6, E-Tech Connectivity $ - $ - $ - $ - $ - $ School Security State Grant $ - $ - $ - $ - $ - $ Title VI-B $ (2,459.92) $ 7, $ 4, $ - $ - $ Title I-Targeted Assistance/Neglected $ (1,701.90) $ 4, $ 3, $ (43.86) $ - $ (43.86) 590 Title II-A Teacher Quality $ - $ - $ - $ - $ 10, $ (10,000.00) 599 Medicaid Fund $ 15, $ - $ - $ 15, $ 1, $ 14, Reap Fund $ $ 5, $ 2, $ 3, $ 8, $ (5,733.52) Total All Funds $ 4,679, $ 822, $ 454, $ 5,048, $ 519, $ 4,529, Table 1 Page 1 of 1

4 TABLE 3 LOWELLVILLE LOCAL SCHOOL DISTRICT MONTHLY CASH FLOW ANALYSIS FISCAL YEAR 2017 REVENUES ACTUAL ACTUAL ESTIMATE ESTIMATE ESTIMATE ESTIMATE ESTIMATE ESTIMATE ESTIMATE ESTIMATE ESTIMATE ESTIMATE ESTIMATE JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER JANUARY FEBRUARY MARCH APRIL MAY JUNE TOTAL General Property (Real Estate) $ 72,800 $ 251,300 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 324, Tangible Personal Property Tax $ 31,200 $ 107,700 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 138, Income Tax $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Unrestricted Grants-in-Aid $ 175,998 $ 200,043 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 376, Restricted Grants-in-Aid $ 661 $ 664 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1, Restricted Grants-in-Aid SFSF $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Property Tax Allocation $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ All Other Operating Revenue $ 162,575 $ 162,712 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 325, Total Revenue $ 443,234 $ 722,419 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,165,653 OTHER FINANCING SOURCES Proceeds from Sale of Notes $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Operating Transfers-in $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Advances-in $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ All Other Financing Sources $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Total Other Financing Sources $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Total Revenues & Other Sources $ 443,234 $ 722,419 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,165,653 EXPENDITURES Personal Services $ 321,872 $ 211,163 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 533, Employees' Retirement/Ins $ 101,991 $ 93,942 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 195, Purchased Services $ 22,926 $ 65,717 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 88, Supplies and Materials $ 2,926 $ 32,383 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 35, Capital Outlay $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Intergovernmental $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Other Objects $ 6,778 $ 4,494 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 11, Total Expenditures $ 456,493 $ 407,699 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 864,192 OTHER FINANCING USES Operating Transfers-Out $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Advances-Out $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ All Other Financing Uses $ - $ 500 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Total Other Financing Uses $ - $ 500 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ Total Expenditure & Other Uses $ 456,493 $ 408,199 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 864, Excess Rev & Other Fin. Sources Over (Under) Exp & Other Uses $ (13,259) $ 314,220 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 300, Beginning Cash Balance $ 1,951,406 $ 1,938,147 $ 2,252,367 $ 2,252,367 $ 2,252,367 $ 2,252,367 $ 2,252,367 $ 2,252,367 $ 2,252,367 $ 2,252,367 $ 2,252,367 $ 2,252,367 $ 1,951, Ending Cash Balance $ 1,938,147 $ 2,252,367 $ 2,252,367 $ 2,252,367 $ 2,252,367 $ 2,252,367 $ 2,252,367 $ 2,252,367 $ 2,252,367 $ 2,252,367 $ 2,252,367 $ 2,252,367 $ 2,252,367

5 TABLE 4 LOWELLVILLE LOCAL SCHOOL DISTRICT MONTHLY BUDGET VARIANCE REPORT AUGUST 31, 2016 REVENUES AUGUST 2016 AUGUST 2016 AUGUST 2016 FISCAL YTD FISCAL YTD FISCAL YTD ESTIMATE ACTUAL DIFFERENCE ESTIMATE ACTUAL DIFFERENCE General Property (Real Estate) 251, , , , Tangible Personal Property Tax 107, , , , Income Tax Unrestricted Grants-in-Aid 200, , , , Restricted Grants-in-Aid ,325 1, Restricted Grants-in-Aid SFSF Property Tax Allocation All Other Operating Revenue 162, , , , Total Revenue 722, ,419-1,165,653 1,165,653 - OTHER FINANCING SOURCES Proceeds from Sale of Notes State Emergency Loans and Advancements Operating Transfers-in Advances-in All Other Financing Sources Total Other Financing Sources Total Revenues and Other Financing Sources 722, ,419-1,165,653 1,165,653 - EXPENDITURES Personal Services 211, , , , Employees' Retirement/Insurance Benefits 93,942 93, , , Purchased Services 65,717 65,717-88,643 88, Supplies and Materials 32,383 32,383-35,309 35, Capital Outlay Intergovernmental Debt Service: All Principal (Historical) Debt Service: Principal - Notes Debt Service: Principal - State Loans Debt Service: Principal - State Advancements Debt Service: Principal - HB 264 Loans Debt Service: Principal - Other Debt Service: Interest and Fiscal Charges Other Objects 4,494 4,494-11,272 11, Total Expenditures 407, , , ,192 - OTHER FINANCING USES Operating Transfers-Out Advances-Out All Other Financing Uses Total Other Financing Uses Total Expenditure and Other Financing Uses 408, , , , Excess Rev & Other Fin. Sources Over (Under) Exp & Other Fin. Uses 314, , , , Beginning Cash Balance 1,938,147 1,938,147-1,951,406 1,951, Ending Cash Balance 2,252,367 2,252,367-2,252,367 2,252,367 - NOTE: Report includes General Fund only. Page 1 of 1

6 TABLE 5 LOWELLVILLE LOCAL SCHOOL DISTRICT FY 2016 TO FY 2017 VARIANCE REPORT AUGUST 31, 2016 REVENUES AUGUST 2015 AUGUST 2016 MONTHLY 2016 FYTD 2017 FYTD FISCAL YTD ACTUAL ACTUAL DIFFERENCE ACTUAL ACTUAL DIFFERENCE General Property (Real Estate) 219, ,300 32, , ,100 88, Tangible Personal Property Tax 93, ,700 13, , ,900 38, Income Tax Unrestricted Grants-in-Aid 187, ,043 12, , ,041 12, Restricted Grants-in-Aid 1, (1,305) 3,824 1,325 (2,499) Restricted Grants-in-Aid SFSF Property Tax Allocation All Other Operating Revenue 144, ,712 17, , ,287 35, Total Revenue 647, ,419 74, ,746 1,165, ,907 OTHER FINANCING SOURCES Proceeds from Sale of Notes State Emergency Loans and Advancements Operating Transfers-in Advances-in 4,500 - (4,500) 4,500 - (4,500) All Other Financing Sources Total Other Financing Sources 4,500 - (4,500) 4,500 - (4,500) Total Revenues and Other Financing Sources 652, ,419 70, ,246 1,165, ,407 EXPENDITURES Personal Services 204, ,163 6, , ,035 2, Employees' Retirement/Insurance Benefits 80,806 93,942 13, , ,933 18, Purchased Services 35,828 65,717 29,889 86,385 88,643 2, Supplies and Materials 5,360 32,383 27,023 8,402 35,309 26, Capital Outlay ,995 - (11,995) Intergovernmental Debt Service: All Principal (Historical) Debt Service: Principal - Notes Debt Service: Principal - State Loans Debt Service: Principal - State Advancements Debt Service: Principal - HB 264 Loans Debt Service: Principal - Other Debt Service: Interest and Fiscal Charges Other Objects 2,927 4,494 1,567 9,695 11,272 1, Total Expenditures 329, ,699 78, , ,192 39,880 OTHER FINANCING USES Operating Transfers-Out Advances-Out All Other Financing Uses Total Other Financing Uses Total Expenditure and Other Financing Uses 329, ,199 78, , ,692 40, Excess Rev & Other Fin. Sources Over (Under) Exp & Other Fin. Uses 322, ,220 (8,340) 173, , , Beginning Cash Balance 1,552,251 1,938, ,896 1,700,877 1,951, , Ending Cash Balance 1,874,811 2,252, ,556 1,874,811 2,252, , Outstanding Encumbrances 422, ,313 (97,746) 422, ,313 (97,746) Unreserved Fund Balance 1,452,752 1,928, ,302 1,452,752 1,928, ,302 NOTE: Report includes General Fund only. Page 1 of 1

7 TABLE 6 LOWELLVILLE LOCAL SCHOOL DISTRICT REVENUE REPORT AUGUST 31, / % % OF SM-2 RECEIPT FISCAL YR AUGUST YTD FISCAL YR LINE # CODE REVENUE SOURCE 2017 ACTUAL ACTUAL Revenues: 2017 ESTIMATE General Property Tax (Real Estate) $ 570,000 $ 251,300 $ 324, % Tangible Personal Property Tax $ - $ - $ % Public Utility Tangible Tax $ 401,700 $ 107,700 $ 138, % $ 401,700 $ 107,700 $ 138, % State Foundation $ 2,120,000 $ 184,580 $ 360, % Other Unrestricted Grants-In-Aid Casino $ 29,600 $ 15,464 $ 15, % $ 2,149,600 $ 200,043 $ 376, % Economic Disadvantaged Fundin $ 8,000 $ 663 $ 1, % Other Rest. State Rev.-Career Tech $ 8 $ 1 $ % $ 8,008 $ 664 $ 1, % % and 2.5% Rollback $ 69,200 $ - $ % Homestead Exemption $ 38,400 $ - $ % State Reimbursement for TPP Tax Loss $ - $ - $ % $ 107,600 $ - $ % Other Local taxes $ - $ - $ % Tuition, Other Districts-SpEd $ 100,000 $ - $ % Open Enrollment - Other Districts $ 1,856,000 $ 159,790 $ 319, % Interest on Investments $ 20,000 $ 1,507 $ 1, % Donations $ 1,600 $ - $ % Other Revenue & Garnishments $ 10,000 $ 1,219 $ 1, % Medicaid Reimbursement $ 25,000 $ 196 $ 2,439 $ 2,012,600 $ 162,712 $ 325, % Total Revenue $ 5,249,508 $ 722,419 $ 1,165, % Other Financing Sources: Advances In $ 1,200 $ - $ % Sale of Assets $ - $ - $ % Adjustments/Refunds $ - $ - $ % Total Other Financing Sources $ 1,200 $ - $ % Total Revenue and Other Financing Sources $ 5,250,708 $ 722,419 $ 1,165, %

8 TABLE 7 LOWELLVILLE LOCAL SCHOOL DISTRICT EXPENDITURE REPORT BY OBJECT CODE AUGUST 31, 2016 ORIGINAL 16.67% FYTD % OF PERM SM-2 APPROP AUGUST 2017 APPROP LINE # EXPENDITURES FISCAL YR 2017 ACTUAL ACTUAL FISCAL YR Reg Teach & Adm - $ 177,446 $ 454,010 #DIV/0! 112 Sub Teachers - $ - $ 4,501 #DIV/0! 113 Extra Duty/Supplemental Teachers - $ - $ - #DIV/0! 115 Administration Other Compensation - $ 9,183 $ 9,184 #DIV/0! 119 Other Certified -Home Instruction - $ - $ - #DIV/0! 139 Other Certified - Transportation Suervisor - $ 412 $ 1,007 #DIV/0! 141 Classified Support Employees - $ 17,825 $ 48,405 #DIV/0! 142 Sub Employees - $ 5,234 $ 13,796 #DIV/0! 143 Extra Duty Support Staff - $ - $ - #DIV/0! 144 Overtime - $ 32 $ 95 #DIV/0! 149 Other Non-Cert. Salary - $ 1,032 $ 2,038 #DIV/0! 171 Board Members - $ - $ - #DIV/0! SALARIES & WAGES - $ 211,163 $ 533,036 #DIV/0! 211 STRS - $ 32,981 $ 67,887 #DIV/0! 221 SERS - $ 8,158 $ 16,853 #DIV/0! 241 Medical Ins. - Cert. - $ 40,545 $ 84,224 #DIV/0! 242 Life Ins. - Cert. - $ 473 $ 956 #DIV/0! 251 Medical Ins. - Support - $ 7,983 $ 16,676 #DIV/0! 252 Life Ins. - Support - $ 121 $ 252 #DIV/0! 259 Medicare - Support - $ 3,450 $ 8,590 #DIV/0! 260 Workers Comp - $ - $ - #DIV/0! 281 Unemployment Comp - $ 232 $ 495 #DIV/0! FRINGES - $ 93,942 $ 195,933 #DIV/0! 410 Contract Services - Fiscal/Maint Custodial - $ - $ - #DIV/0! 411 Instructional Contract Services - $ 1,120 $ 1,120 #DIV/0! 416 Data Processing Vocational - $ 1,179 $ 3,397 #DIV/0! 418 Legal/Security Services - $ 816 $ 8,021 #DIV/0! 419 Medical/Fiscal/Maint Contracted Services - $ 2,980 $ 2,980 #DIV/0! 423 Repairs - $ 5,017 $ 6,797 #DIV/0! 424 Insurance - $ 23,292 $ 23,292 #DIV/0! 425 Rentals/Leases - $ - $ - #DIV/0! 439 Professional Meetings/Travel - $ 348 $ 348 #DIV/0! 441 Telephones - $ 77 $ 154 #DIV/0! 443 Postage - $ - $ - #DIV/0! 451 Electric - $ 15,828 $ 15,828 #DIV/0! 452 Water/Sewage - $ 4,227 $ 4,868 #DIV/0! 453 Gas Heat - $ 1,144 $ 2,188 #DIV/0! 460 Printing - $ - $ - #DIV/0! Page 1 of 2

9 TABLE 7 LOWELLVILLE LOCAL SCHOOL DISTRICT EXPENDITURE REPORT BY OBJECT CODE AUGUST 31, 2016 ORIGINAL 16.67% FYTD % OF PERM SM-2 APPROP AUGUST 2017 APPROP LINE # EXPENDITURES FISCAL YR 2017 ACTUAL ACTUAL FISCAL YR 'S CONTINUED 471 Tuition - Other Districts Regular - $ 81 $ 81 #DIV/0! 474 Tuition - Excess Costs - $ - $ - #DIV/0! 475 Special Education Tuition - Other Districts - $ - $ - #DIV/0! 477 Open Enrollment Transfers/Adjustments - $ 3,506 $ 7,012 #DIV/0! 478 Community School Payments - $ 1,240 $ 2,423 #DIV/0! 479 Other Tuition - Post Secondary - $ 4,863 $ 10,136 #DIV/0! 481 Transportation Other Districts - $ - $ - #DIV/0! PURCHASED SERVICES - $ 65,717 $ 88,643 #DIV/0! 512 Materiials/Supplies - $ 4,567 $ 4,738 #DIV/0! 519 Testing - Materials - $ 23,071 $ 23,071 #DIV/0! 520 Textbooks/Supplements - $ 70 $ 70 #DIV/0! 530 Library Books/Nonprint - $ - $ - #DIV/0! 540 Newspapers - $ 152 $ 152 #DIV/0! 570 Custodian Supplies - $ 4,523 $ 7,278 #DIV/0! 581 Transportation Supplies - $ - $ - #DIV/0! 582 Gasoline - $ - $ - #DIV/0! 583 Tires - $ - $ - #DIV/0! SUPPLIES, MATERIALS & TEXTS - $ 32,383 $ 35,309 #DIV/0! 640 NEW EQUIPMENT - $ - $ - #DIV/0! TOTAL CAPITAL OUTLAY - $ - $ - #DIV/0! 841 Dues & Fees - $ - $ - #DIV/0! 843 State Audit Fees - $ - $ - #DIV/0! 844 County Board of Education Contribution - $ 310 $ 620 #DIV/0! 845 Property Tax Auditor Collection Fees - $ - $ 984 #DIV/0! 848 Bank Charges - $ 899 $ 1,980 #DIV/0! 849 Other Dues & Fees - $ 884 $ 1,758 #DIV/0! 850 Bonds - $ - $ - #DIV/0! 891 Assessments - $ 2,401 $ 5,930 #DIV/0! 899 Awards - $ - $ - #DIV/0! OTHER EXPENSES - $ 4,494 $ 11,272 #DIV/0! Transfers - $ - $ - #DIV/0! 920 Advances - $ - $ - #DIV/0! 930 Refund of Prior Year Receipts - $ 500 $ 500 #DIV/0! TRANSFERS & ADVANCES - $ 500 $ 500 #DIV/0! TOTAL EXPENDITURES - $ 408,200 $ 864,693 #DIV/0! Page 2 of 2

10 TABLE 8 -- Options Summary -- Summary or Detail Report? (S,D) D Output file: FINSUMM.TXT Type: CSV Print options page? (Y,N) Y Generate FINDET report for comparison? (Y,N) Y Sort options: FS Include future encumbrance amounts? (Y,N) N Include accounts with zero amounts? (Y,N) N Include accounts which are no longer active? (Y,N,I) N BAT_FINSUM executed by LOWE_GS on node ACCES0:: at 5-SEP :36:40.31

11 TABLE 8 Date: 09/05/2016 LOWELLVILLE LOCAL SCHOOL DSTRT Page: 1 Time: 9:36 am Financial Report by Fund/SCC (FINSUM) Fund # Fund Description FYTD MTD FYTD Current Current Unencumbered Bank Begin Balance MTD Receipts Receipts Expenditures Expenditures Fund Balance Encumbrances Fund Balance Code GENERAL FUND 1,951, , ,165, , , ,252, , ,928, BOND RETIREMENT FUND 148, , , , , PERMANENT IMPROVEMENT 27, , , FOOD SERVICE FUND 291, , , , , , , , ENDOWMENT FUND RECREATION-PARK 24, , , RECREATION-EXERCISE 6, , , PRINCIPAL S FUND 3, , , LOCAL STUDENT ASSISTANCE FUND SUCCESS BY SIX-UNITED WAY , , , UNCLAIMED FUNDS 2, , , WORKER S COMPENSATION FUND 60, , , , , , LOWELLVILLE SCHOOL FOUNDATION 187, , , , FACILITIES MAINTENANCE 316, , , , , , , , TERMINATION BENEFITS 105, , , , CAPITAL PROJECT-ROOF 464, , , *** NOTE!! ONLY ACTIVE ACCOUNTS HAVE BEEN SELECTED, TOTALS MAY EXCLUDE AMOUNTS THAT ARE RELATED TO INACTIVE ACCOUNTS.

12 TABLE 8 Date: 09/05/2016 LOWELLVILLE LOCAL SCHOOL DSTRT Page: 2 Time: 9:36 am Financial Report by Fund/SCC (FINSUM) Fund # Fund Description FYTD MTD FYTD Current Current Unencumbered Bank Begin Balance MTD Receipts Receipts Expenditures Expenditures Fund Balance Encumbrances Fund Balance Code CAPITAL EQUIPMENT-BUS 309, , , CAPITAL PROJECT LIGHTNING/FIRE , , CAPITAL PROJECTS BUILDINGS & GROUNDS 700, , , CLASS OF CLASS OF , , , CLASS OF , , , CLASS OF ART 1, , , ACADEMIC CHALLENGE DRAMA CLUB 3, , , ITALIAN CLUB NATIONAL HONOR SOCIETY ROCKETEER S.A.A.D SPANISH CLUB STUDENT COUNCIL *** NOTE!! ONLY ACTIVE ACCOUNTS HAVE BEEN SELECTED, TOTALS MAY EXCLUDE AMOUNTS THAT ARE RELATED TO INACTIVE ACCOUNTS.

13 TABLE 8 Date: 09/05/2016 LOWELLVILLE LOCAL SCHOOL DSTRT Page: 3 Time: 9:36 am Financial Report by Fund/SCC (FINSUM) Fund # Fund Description FYTD MTD FYTD Current Current Unencumbered Bank Begin Balance MTD Receipts Receipts Expenditures Expenditures Fund Balance Encumbrances Fund Balance Code YEARBOOK - HIGH SCHOOL YEARBOOK - ELEMENTARY WELLNESS CLUB ACTIVITY FUNDS-INTEREST 2, , , HELP A STUDENT STUDENT FEES 38, , , , , , LHS BAND 1, , , CHEERLEADERS 7, , , , , , JR. HIGH CHEERLEADERS 1, , , , , ATHLETIC FUND 8, , , , , , , , BASKETBALL-BOY S FUNDRAISERS BASKETBALL-GIRL S FUNDRAISERS FOOTBALL FUNDRAISERS 3, , , , , , , SOFTBALL FUNDRAISERS BOWLING FUNDRAISERS BASEBALL FUNDRAISERS *** NOTE!! ONLY ACTIVE ACCOUNTS HAVE BEEN SELECTED, TOTALS MAY EXCLUDE AMOUNTS THAT ARE RELATED TO INACTIVE ACCOUNTS.

14 TABLE 8 Date: 09/05/2016 LOWELLVILLE LOCAL SCHOOL DSTRT Page: 4 Time: 9:36 am Financial Report by Fund/SCC (FINSUM) Fund # Fund Description FYTD MTD FYTD Current Current Unencumbered Bank Begin Balance MTD Receipts Receipts Expenditures Expenditures Fund Balance Encumbrances Fund Balance Code CROSS COUNTRY FUNDRAISERS 2, , , TRACK FUNDRAISERS JR. HIGH FOOTBALL-FUNDRAISERS VOLLEYBALL FUNDRAISERS 1, , , IDEA PART B , , , , , TITLE I , , , , , TITLE II-A IMPROVING TEACHER QUALITY , , TITLE II-A TEACHER QUALITY , , MEDICAID 15, , , , REAP GRANT , , , , , , REAP GRANT , , GRAND TOTALS: 4,726, , ,297, , , ,048, , ,529, *** NOTE!! ONLY ACTIVE ACCOUNTS HAVE BEEN SELECTED, TOTALS MAY EXCLUDE AMOUNTS THAT ARE RELATED TO INACTIVE ACCOUNTS.

15 TABLE 9 Date: 9/05/2016 C H E C K R E G I S T E R Page: 1 Processing Month: August 2016 (CHKREG) LOWELLVILLE LOCAL SCHOOL DSTRT Check Org Check Status Check# Date Sta Vendor Paid Amount Date /04/2016 W/R CASH /31/ /12/2016 C/R HUNTINGTON BANK 106, /11/ /10/2016 W/R ACCESS COUNCIL 1, /31/ /10/2016 W/R HUDL 2, /31/ /10/2016 W/R AQUA OHIO, INC. 3, /31/ /10/2016 W/R PERRY, BARBARA 1, /31/ /10/2016 W/R BEDFORD TRAILS GOLF COURSE 2, /31/ /10/2016 W/R BUCKEYE EDUCATIONAL SYSTEMS 3, /31/ /10/2016 W/R CAMPBELL PRO HARDWARE & SUPPLY /31/ /10/2016 W/R CASTLE MAINTENANCE PRODUCTS 3, /31/ /10/2016 W/R MARRIE, CHELSEA /31/ /10/2016 W/R DAMON INDUSTRIES, INC /31/ /10/2016 W/R DeNIRO QUALITY FOODS, INC /31/ /10/2016 W/R DOMINION EAST OHIO /31/ /10/2016 W/R FIRE FOE CORPORATION /31/ /10/2016 W/W G&S REFRIGERATION /10/2016 W/R GRAINGER /31/ /10/2016 W/R HIRAM COLLEGE 3, /31/ /10/2016 W/R Ohio School Plan 23, /31/ /10/2016 W/R THEIM, JAYME /31/ /10/2016 W/R JOHN S PRO SHOP /31/ /10/2016 W/W MARCHIONDA, LAURA /10/2016 W/R STEAMWORX LLC 5, /31/ /10/2016 W/R LOWELLVILLE ATHLETIC BOOSTERS /31/ /10/2016 W/R LOWELLVILLE ATHLETIC DEPT /31/ /10/2016 W/R LOWELLVILLE LOCAL /31/ /10/2016 W/R LOWELLVILLE LOCAL /31/ /10/2016 W/R M & N ONE STOP FUEL MART /31/ /10/2016 W/R MAHONING COUNTY SCHOOL 48, /31/ /10/2016 W/R OFFICE DEPOT, INC /31/ /10/2016 W/R OHIO DEPARTMENT OF JOB /31/ /10/2016 W/R OHIO EDISON CO. 7, /31/ /10/2016 W/R OHIO SCHOOL BOARDS ASSOCIATION /31/ /10/2016 W/R OHIO SCHOOLS COUNCIL - FEES /31/ /10/2016 W/R OHIO SCHOOLS COUNCIL - GAS 1, /31/ /10/2016 W/R OHIO SCHOOLS COUNCIL - LIFE /31/ /10/2016 W/W PAYSCHOOLS 1, /10/2016 W/R PRO TECH SECURITY INC /31/ /10/2016 W/W PUBLIC FINANCE RESOURCES 1, /10/2016 W/R RED TAIL SIGNS & GRAPHICS LLC /31/ /10/2016 W/R REPUBLIC SERVICES /31/ /10/2016 W/R SAM S CLUB DIRECT /31/ /10/2016 W/R SCHOOL PRIDE LTD /31/ /10/2016 W/R SHERWIN WILLIAMS /31/ /10/2016 W/R SPORTING GOODS, INC. 1, /31/ /10/2016 W/R SUBURBAN CROSS COUNTY LEAGUE /31/ /10/2016 W/R THAT S A WRAP CAFE /31/ /10/2016 W/R TOM S SEWER AND DRAIN SERVICE /31/ /10/2016 W/R Ohio Department of Taxation /31/ /10/2016 W/R UCA/UNIVERSAL CHEERLEADERS 5, /31/ /10/2016 W/R VERIZON WIRELESS /31/ /10/2016 W/R FARMERS NATIONAL BANK /31/2066

16 TABLE 9 Date: 9/05/2016 C H E C K R E G I S T E R Page: 2 Processing Month: August 2016 (CHKREG) LOWELLVILLE LOCAL SCHOOL DSTRT Check Org Check Status Check# Date Sta Vendor Paid Amount Date /10/2016 W/R ZOHO Corporation /31/ /12/2016 W/R SCHOOL EMPLOYEES /31/ /12/2016 W/R STATE TEACHERS RET. SYS. 1, /31/ /12/2016 W/R HUNTINGTON BANK 1, /12/ /26/2016 C/R HUNTINGTON BANK 114, /23/ /26/2016 W/R HUNTINGTON BANK 1, /23/ /26/2016 W/R SCHOOL EMPLOYEES /31/ /26/2016 W/R STATE TEACHERS RET. SYS. 1, /31/ /25/2016 W/W SERLUCO, ANTHONY /25/2016 W/R AQUA OHIO, INC /31/ /25/2016 W/W GENSBURG, BART /25/2016 W/R BASA - BUCKEYE ASSOCIATION /31/ /25/2016 W/W BRUNGARD, BRUCE /25/2016 W/R BWC 2, /31/ /25/2016 W/W CARSON DELLOSA PUB. CO /25/2016 W/R CURRICULUM ASSOCIATES, LLC 22, /31/ /25/2016 W/R HASSEY, DAVE /31/ /25/2016 W/W DeNIRO QUALITY FOODS, INC /25/2016 W/W DOUBLE D PRINTING /25/2016 W/R DUMONTS SPORTING GOODS, INC. 1, /31/ /25/2016 W/W KATZMAN, ED /25/2016 W/R EDMENTUM, INC /31/ /25/2016 W/R VANOUDENHOVE, FRANK /31/ /25/2016 W/R GRACE SERVICES, INC /31/ /25/2016 W/R GREAT LAKES BIOMEDICAL LLC 1, /31/ /25/2016 W/R HEARN PAPER CO /31/ /25/2016 W/R JOSTENS /31/ /25/2016 W/R JULIAN & GRUBE, INC. 1, /31/ /25/2016 W/R LAKESHORE LEARNING /31/ /25/2016 W/R ANGOOD, LYNETTE /31/ /25/2016 W/R MAHONING COUNTY EDUCATIONAL /31/ /25/2016 W/R MAHONING VALLEY /31/ /25/2016 W/W KANETSKY, MARTIN /25/2016 W/R MILLCRAFT PAPER CO. 1, /31/ /25/2016 W/R MUSIC IS ELEMENTARY /31/ /25/2016 W/R KEENAN, NADYA /31/ /25/2016 W/W NUTRITION PLUS, INC /25/2016 W/R OFFICE DEPOT, INC /31/ /25/2016 W/R OHIO EDISON CO. 8, /31/ /25/2016 W/W PRO TECH SECURITY INC /25/2016 W/W PROGRESSIVE PRINTING SERVICES /25/2016 W/R QUILL CORPORATION /31/ /25/2016 W/R PENNELL, RICK /31/ /25/2016 W/R SCHOOL PRIDE LTD /31/ /25/2016 W/R SCHWEBEL S BAKERY CO /31/ /25/2016 W/R SHERWIN WILLIAMS /31/ /25/2016 W/R SHIFFLER EQUIPMENT SALES, INC /31/ /25/2016 W/R SitSpots /31/ /25/2016 W/R STANTON S SHEET MUSIC INC /31/ /25/2016 W/W STARFALL EDUCATION FOUNDATION /25/2016 W/R TCI /31/ /25/2016 W/W VILLAGE OF LOWELLVILLE

17 TABLE 9 Date: 9/05/2016 C H E C K R E G I S T E R Page: 3 Processing Month: August 2016 (CHKREG) LOWELLVILLE LOCAL SCHOOL DSTRT Check Org Check Status Check# Date Sta Vendor Paid Amount Date /25/2016 W/R VINDICATOR PRINTING COMPANY /31/ /25/2016 W/R FARMERS NATIONAL BANK /31/ /25/2016 W/W MILLER, WALT /25/2016 W/W DOUGLAS, WILLIAM /25/2016 W/R YOUNGSTOWN WHOLESALE 1, /31/ /25/2016 W/R ZANER BLOSER /31/ /25/2016 W/R ZEIGLER TROPHIES LLC /31/ /31/2016 D/D Lowellville BD/ACTMOD /31/2016 D/D Lowellville BD/ACTMOD 31, /31/2016 D/D Lowellville BD/ACTMOD 8, /31/2016 D/D Lowellville BD/ACTMOD 3, Total Checks Issued $ 445,567.88

DATE: 09/01/2017 GRANDVIEW HEIGHTS CITY SCHOOLS PAGE: 1 TIME: 14:23 CASH RECONCILIATION AS OF 08/31/2017 (USAEMSEDT)

DATE: 09/01/2017 GRANDVIEW HEIGHTS CITY SCHOOLS PAGE: 1 TIME: 14:23 CASH RECONCILIATION AS OF 08/31/2017 (USAEMSEDT) SUB-TOTALS TOTALS ---------- ------ Gross Depository Balances: PNC BANK $ 321,706.41