FINANCIAL STATEMENTS NOVEMBER, 2005 FINANCIAL BRIEFS DANIEL L. WILSON, CHIEF FINANCIAL OFFICER

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1 THE CORNERSTONE OF THE COMMUNITY 6451 Center Street, Mentor, Ohio phone: facsimile: Administration Building Jacqueline A. Hoynes, Ph.D. Superintendent Daniel L. Wilson Chief Financial Officer Board of Education Gwen J. Corban,President William J. Shaw, Vice President Richard D. Cicero, Member Alan J. Mihok, Member Andrew J. Sparacia, Member FINANCIAL STATEMENTS NOVEMBER, 2005 FINANCIAL BRIEFS DANIEL L. WILSON, CHIEF FINANCIAL OFFICER Educating students from Mentor, Mentor-on-the-Lake, Concord Township and Kirtland Hills

2 INDEX FINANCIAL AND MISCELLANEOUS BRIEFS CHARTS BANK RECONCILIATION CONSOLIDATED INVESTMENT PORTFOLIO FUND POSITION REPORT REVENUE AND CASH POSITION REPORT APPROPRIATION EXPENDITURE REPORT CHECK REGISTER

3 FINANCIAL AND MISCELLANEOUS BRIEFS

4 MENTOR PUBLIC SCHOOLS BOARD OF EDUCATION MENTOR, OHIO December 6, 2005 TO: Members, Mentor Board of Education SUBJECT: Financial Briefs I. GENERAL FUND (as of November 30, 2005) Unaudited A. INCOME 1. Property Taxes, Real Estate... $27,372,501 received to date which is 51.0% of budget revenue. Last year at this time we had received $21,465,801 which was 43.9% of budget revenue. We are continuing to receive collections from the August mill Emergency Levy. This will be the first full fiscal year of collections which are estimated to be $15,015, Property Taxes, Tangible... $12,920,866 has been received to date which is 105.6% of budgeted revenue. Last year at this time we had received $8,557,939 or 74.1% of budgeted revenue. This revenue source continues to be phased out as a result of legislative and judicial actions. As a result of a favorable revenue year, we are able to discontinue the unofficial borrowing that began several years ago with the request to receive an early advance against second half personal property tax proceeds normally received after July 1 st.

5 Financial & Miscellaneous Briefs December 6, 2005 Page 2 3. Interest from Investments... $365,291 received year to date which is 94.9% of budgeted revenue. Last year at this time we had received $95,249 or 90.7% of budget revenue. We are keeping maturities short in anticipation of additional Federal Reserve rate increases. 4. State Sources... Foundation program receipts are $7,218,183 gross which is 44.9% of budget revenue. Last year at this time we received $7,052,270 or 42.4% of budgeted revenue. Beginning in August 2004 our Foundation receipts are being reduced to repay the $17,000,000 advanced to us in Fiscal year to date, $3,541, has been repaid. 5. Total Income... $49,275,434 net received this fiscal year which represents 58.3% of budgeted revenue. Last year at this time we had received $45,848,661 or 54.1% of budget revenue. B. EXPENSES 1. Payroll... Total payroll expense to date is $20,767,799 which is $49,035 less than last year. This represents 42.9% of the payroll budget. Average payroll expense for the fiscal year is $1,887,982 which represents no decrease from last year s payroll.

6 Financial & Miscellaneous Briefs December 6, 2005 Page 3 2. Total Expense... $31,358,606 which is $555,336, or 1.7% less than the expenditure level for fiscal year % of the budget has been spent and encumbered with 41.7% of the budget year completed. Last year at this time we had spent 42.8% of the budget. II. CONCLUSIONS 1. Cash balance is $28,344,478 with encumbrances for outstanding purchase orders of $3,255,114 for an unencumbered balance of $25,089,363. Last year, the November 30, 2004 unencumbered balance was $11,950, The $ cash deficit for the ECIA Chapter II, 573, is the result of a delay in the receipt of a requested cash advance. III. NOTES 1. I am still finalizing a monthly budget proration that is necessary to provide a monthly variance analysis in the monthly report. Financial Statements November, 2005

7 CHARTS

8 MENTOR PUBLIC SCHOOLS GENERAL FUND YEAR TO DATE $60,000,000 $55,000,000 $49,275,435 $50,000,000 $45,000,000 $40,000,000 $35,000,000 $31,358,606 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 RECEIPTS EXPENSES November 30, 2005

9 MENTOR PUBLIC SCHOOLS GENERAL FUND CASH BALANCE $35,000,000 $30,000,000 $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 -$5,000,000 -$10,000,000 Jul Aug Sept Oct Nov November 30, 2005 Dec Jan Feb Mar Apr May Jun

10 MENTOR PUBLIC SCHOOLS GENERAL FUND RECEIPTS $20,000,000 $18,000,000 $16,000,000 $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 JULY AUG. SEPT. OCT. NOV. DEC. JAN. FEB. MAR. APR. MAY JUNE November 30, 2005

11 MENTOR PUBLIC SCHOOLS GENERAL FUND EXPENSES $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 JULY AUG. SEPT. OCT. NOV. DEC. JAN. FEB. MAR. APR. MAY JUNE November 30, 2005

12 BANK RECONCILIATION

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14 RECONCILIATION 11/30/2005 BALANCE PER MENTOR BOARD BOOKS 420, INT SEE BELOW VISA RET ALLOC P/R LIAB corrections NSF ITEMS (SEE ATTACHED) DEP MADE REC NOT WRITTEN 22, ENDING BALANCE PER BOOKS 443, P/R CLEARING BANK ONE BANK ONE BALANCE PER BANK STATEMENT 962, , OUTSTANDING CHECKS -532, OUTSTANDING DEPOSITS 13, BANK ERRORS (SEE ATTACHED) ENDING BALANCE PER STATEMENT 443, DIFF Prepared by Treasurer's Office 12/6/2005

15 INVESTMENTS 11/30/2005 BY FUND NUMBER GENERAL BOND RET. PERM. IMP. FED TOTALS 4,956, , ,300, ,144, ,700, ,204, ,204, , , ,000, ,000, ,000, ,000, TRUST S/A ROTARY OTHER GRANTS AUX F.S. TOTALS 17, , , , TOTALS BY BANKS 32,460, BANK ONE CHARTERONE JP MORGAN HUNTINGTON FIRST MERIT TOTALS ,300, ,956, ,256, ,000, ,000, ,204, ,000, ,204, ,204, ,300, ,956, ,460, Prepared by Treasurer's Office 12/6/2005

16 CONSOLIDATED INVESTMENT PORTFOLIO

17 Interest Summary - Comparison Nov 2004 Nov 2004 Nov 2005 Nov 2005 FUND MTD YTD MTD YTD GENERAL $ 46, $ 95, $ 103, $ 365, PERMANENT IMPROVEMENT 1, , , , BUILDING FUND FOOD SERVICE , TRUST ROTARY SCHOOL SUPPORT OTHER GRANTS , INSURANCE STUDENT ACTIVITIES , ATHLETICS AUXILLARY , TOTAL $ 48, $ 103, $ 108, $ 391, Filename: Investments Nov 05 Prepared by: Nancy Leonard 12/6/2005

18 Investment Quotes Nov-05 NUMBER OF DAYS 70 Days 98 Days 78 Days DATES 11/3/ /3/ /7/2005 AMOUNT INVESTED 8,000, ,000, ,956, JP MORGAN/BANK ONE 3.850% 3.850% CHARTERONE 4.180% 4.240% CITY GROUP GLOBAL HUNTINGTON 4.143% STAR OHIO FNMA WINDOW DN LEGG MASON 4.133% US BANK FHLB WINDOW DN Filename: Investments Nov 05 Prepared by: Nancy Leonard 12/6/2005

19 Investment Activity and Balances INVESTMENTS 11/30/2005 MATURITY INTEREST FUND AMOUNT INSTITUTION DATE RATE INTEREST General $8,000, CharterOne 1/12/ % $65, General 8,000, CharterOne 2/9/ % 92, General 4,956, Huntington Cap. 1/24/ % 43, $20,956, $157, INVESTMENT INVENTORY AS OF NOVEMBER 30, 2005 DATE ORIGINALLY MATURITY INTEREST INSTITUITION AMOUNT INVESTED DATE RATE Bank One # ,200, /27/2000 OPEN 3.920% Charterone # ,300, /8/2005 OPEN 4.000% Charterone CD 8,000, /3/2005 1/12/ % Charterone CD 8,000, /3/2005 2/9/ % Huntington Cap. Corp. 4,956, /7/2005 1/24/ % TOTAL 32,456, Filename: Investments Nov 05 Prepared by: Nancy Leonard 12/6/2005

20 To: DAN WILSON MENTOR EVS Consolidated Investment Portfolio As of: 11/30/2005 From: Productive Portfolios, Inc. Cpn Maturity Purch. Settle Call Feature Days To S/K Type Par Rate Date Yield Date or Note Maturity Bank One Savings 7,200, % 12/01/ % 11/30/05 1 Charter One 4,300, % 12/01/ % 11/30/05 1 Chrtr One CD 8,000, % 01/12/ % 11/03/05 43 HNB FHLMC DN 5,000, % 01/24/ % 11/07/05 55 Chrtr One CD 8,000, % 02/09/ % 11/03/05 71 SUMMARY INFORMATION Par Weighted Maturity - Days Weighted Yield All Investments 32,500, % Securities Only 21,000, % P a r 25,000,000 20,000,000 15,000,000 10,000,000 5,000,000 0 Yield and Maturity Distribution <1 mo Months to Maturity Par (Left) Yield (Right) 4.50% 4.00% 3.50% 3.00% Y i e l d Printed: 12/6/ :52 AM

21 FUND POSITION REPORT

22 Position Report As of November 30, 2005 Cash Receipts Cash Disbursements Description Beginning Balance Month-to-date Year-to-date Month-to-date Year-to-date s Available Encumbrances Balance 001 GENERAL FUND 10,427, , ,275, ,767, ,358, ,344, ,255, ,089, BOND RETIREMENT 1,021, , ,596, ,365, ,313, , , PERMANENT IMPROVEMENT 1,313, , , , , ,308, , ,232, FOOD SERVICE 54, , , , , , , (94,944.11) 007 SPECIAL TRUST 85, , , , , , , , UNIFORM SUPPLY 260, , , , , , , , SUMMER SCHOOL 68, , , ADULT EDUCATION 5, , , ROTARY 122, , , , , , , , PUBLIC SCHOOL SUPPORT 137, , , , , , , , OTHER GRANTS 345, , , , , , , EMPLOYEE BEN SELF INS 4, , , STUDENT ACTIVITY 483, , , , , , , , ATHLETICS 160, , , , , , , , AUXILLIARY SERVICES 216, , , , , , , (279,443.44) 432 MANAGEMENT INFO SYSTEM 21, , , , , , ENTRY YEAR PROGRAMS 3, , , SCHOOLNET 46, , FY 2000 NETWORK CONNECTIV 1, , , , , , SCHOOLNET PROF. DEV (0.00) - (0.00) 459 OHIOREADS VOLUNTEER 16, , , , , , STUDENT READING INTERVENT 17, , , ODE SUPPLEMENTAL EQUIP MISC. STATE GRANTS 21, , , , , , , TITLE VI-B 104, , ,170, , , , , , VEPD 29, , , , , , , , Filename: Position Rpt Page 1 of 2 Prepared by: Treasurer's Office 12/5/2005

23 Description Mentor Public Schools Position Report As of November 30, 2005 Cash Receipts Cash Disbursements Beginning Balance Month-to-date Year-to-date Month-to-date Year-to-date s Available Encumbrances Balance 551 LEP/IMMIGRANT, TITLE III , , , , , , CHAPTER 1 14, , , , , , , CHAPTER , , , (441.86) - (441.86) 584 DRUG FREE SCHOOLS GRANT 3, , , , , PRESCHOOL GRANTS 24, , , , , , , , E-RATE REIMBURSEMENT 111, , , , , , , , REDUCTION IN CLASS SIZE 6, , , , , , , , MISC FEDERAL GRANTS 32, , , , , , (27,447.36) Grand Total 15,162, ,039, ,127, ,075, ,404, ,885, ,178, ,706, Filename: Position Rpt Page 2 of 2 Prepared by: Treasurer's Office 12/5/2005

24 REVENUE AND CASH POSITION REPORT

25 Revenue Report by For the year-to-date period ended November 30, 2005 Receipt Code Description Estimated Revenue MTD Rec YTD Rec Balance of Estimated % Received to date Prior YTD Receipts 001 GENERAL FUND 1110 REAL ESTATE TAX 53,735, ,372, ,362, % 21,465, PERSONAL PROPERTY TAX 12,235, ,920, (684,988.84) % 8,557, TUITION PATRON REG DAY 30, , , % 10, TUITION PATRON MISC. 35, , , (12,000.00) % 18, TUITION OTH DIS DAY SCHOO 225, , , % 156, TUITION O/D SPEC. ED. 375, , , , % 35, TUITION O/D VOC. ED. 150, , , , % 60, TUITION OPEN ENROLLMENT (234.81) OTHER TUITION , (3,764.20) OTHER TRANSPORTATION FEES 80, , , , % 29, EARNINGS ON INVESTMENTS 385, , , , % 95, STUDENT ACT. DUES AND FEE 78, , , , % 64, MUSIC ORIENTED ACTIVITIES 12, , , (2,900.00) % 11, SPORTS ORIENTED ACT. 292, , , , % 155, RENTALS 50, , , , % 40, CONTRIBUTIONS & DONATIONS 25, , (59,795.00) % 49, SERVICES PROVIDED OTHER 35, , , , % 10, OTHER MISC. RECEIPTS 20, , (557.14) % 17, SALE AND LOSS OF ASSETS 10, , (11,802.21) % 3, SALE OF FIXED ASSETS 15, , % COMP. FOR LOSS OF ASSETS 1, , (801.91) % SALE OF PERSONAL PROPERTY 1, , % 1, PROCEEDS SALES OF NOTES ,000, STATE SCHOOL FOUND. BASIC 8,191, , ,676, ,514, % 3,961, STATE PROP TAX ALL. 7,211, ,674, ,537, % 2,811, STATE OTHER UNRESTRICTED 739, , , % 366, BUS PURCHASE 57, , % RES. STATE THROUGH INT.SO 280, , , , % 305, ADVANCES IN-RETURN 194, , , , % 582, REFUND PRIOR YEAR EXP. 64, , , % 34, ,529, , ,275, ,254, % 45,848, Beginning Cash Balance: 10,427, Receipts Plus Balance: 59,703, Expenditures: 31,358, Cash Balance: 28,344, BOND RETIREMENT 1110 REAL ESTATE TAX 2,169, , ,484, % 673, PERSONAL PROPERTY TAX 190, , , % 150, PREM. ACCRUED INT ON BOND PROCEEDS SALES OF BONDS PROCEEDS SALES OF NOTES 1,005, ,005, % 1,082, STATE SCHOOL FOUND. BASIC 8,500, , ,541, ,958, % 3,090, STATE PROP TAX ALL. 321, , , % 91, TRANSFERS IN 103, , % 91, REFUND PRIOR YEAR EXP. 8, , % ,296, , ,596, ,700, % 5,180, Beginning Cash Balance: 1,021, Receipts Plus Balance: 6,617, Expenditures: 6,313, Cash Balance: 303, Filename: Revenue and Cash Page 1 of 7 Prepared by: Treasurer's Office 12/5/2005

26 Revenue Report by For the year-to-date period ended November 30, 2005 Receipt Code Description Estimated Revenue MTD Rec YTD Rec Balance of Estimated % Received to date Prior YTD Receipts 003 PERMANENT IMPROVEMENT 1110 REAL ESTATE TAX 778, , , % 393, PERSONAL PROPERTY TAX 175, , , % 163, EARNINGS ON INVESTMENTS 30, , , , % 5, SALE OF FIXED ASSETS (337.27) STATE PROP TAX ALL. 130, , , % 51, TRANSFERS IN ,113, , , , % 614, Beginning Cash Balance: 1,313, Receipts Plus Balance: 1,952, Expenditures: 643, Cash Balance: 1,308, FOOD SERVICE 1410 EARNINGS ON INVESTMENTS 2, , % CHILDRENS BREAKFAST 3, , , % FS TYPE A LUNCHES STUDENT 900, , , , % 312, FS A LA CARTE STUDENTS 790, , , , % 261, FS MILK STUDENTS , , (10,755.65) 11, ADULT BREAKFAST , (1,121.70) FS A LA CARTE ADULTS 48, , , , % 15, FS MILK ADULTS % FS OTHER REC. SPEC. FUNC. 75, , , , % 29, STATE RESTRIC. GRANTS RES.GRANTS DIR.FROM STATE 6, , % SCHOOL LUNCH 6, , % FED. UNRES. THR. STATE 400, , , , % 83, ADVANCES IN-RETURN 130, , % REFUND PRIOR YEAR EXP % ,362, , , ,578, % 716, Beginning Cash Balance: 54, Receipts Plus Balance: 837, Expenditures: 656, Cash Balance: 181, SPECIAL TRUST 1410 EARNINGS ON INVESTMENTS (277.79) STUDENT ACT. SALES 10, , % 4, STUDENT ACT. DUES AND FEE % CONTRIBUTIONS & DONATIONS 21, , , , % 21, OTHER MISC. RECEIPTS RES.GRANTS DIR.FROM STATE , (79,913.00) TRANSFERS IN 3, , , (888.01) % , , , (59,096.60) % 26, Beginning Cash Balance: 85, Receipts Plus Balance: 179, Expenditures: 22, Cash Balance: 156, UNIFORM SUPPLY 1710 CLASSROOM SUPPLIES 318, , , , % 216, SALE OF WORKBOOKS 7, , , % CLASS FEES 50, , , , % ADVANCES IN-INITIAL , , , , % 216, Beginning Cash Balance: 260, Receipts Plus Balance: 479, Expenditures: 148, Cash Balance: 330, Filename: Revenue and Cash Page 2 of 7 Prepared by: Treasurer's Office 12/5/2005

27 Revenue Report by For the year-to-date period ended November 30, 2005 Receipt Code Description Estimated Revenue MTD Rec YTD Rec Balance of Estimated % Received to date Prior YTD Receipts 011 SUMMER SCHOOL 1212 TUITION PATRON SUMMER SCH 75, , , % 1, TRANSFERS IN 6, , (454.09) % , , , % 1, Beginning Cash Balance: 68, Receipts Plus Balance: 90, Expenditures: 90, Cash Balance: ADULT EDUCATION 1217 TUITION ADULT Beginning Cash Balance: 5, Receipts Plus Balance: 5, Expenditures: 0.00 Cash Balance: 5, ROTARY 1223 TUITION O/D SPEC. ED , EARNINGS ON INVESTMENTS STUDENT ACT. SALES 19, , , , % STUDENT ACT. DUES AND FEE 17, , , % OTHER EXTRA. ACT. RECEIPT 104, , , , % 99, CONTRIBUTIONS & DONATIONS 34, , , , % 14, REVENUE FROM COMM. SERV. 448, , , , % 162, OTHER MISC. RECEIPTS 16, , % 7, TRANSFERS IN 60, , , % 96, ADVANCES IN-INITIAL , ADVANCES IN-RETURN REFUND PRIOR YEAR EXP , , , , % 451, Beginning Cash Balance: 122, Receipts Plus Balance: 420, Expenditures: 269, Cash Balance: 150, PUBLIC SCHOOL SUPPORT 1410 EARNINGS ON INVESTMENTS (414.72) % FOOD SERV. OTHER R 1, % 3, STUDENT ACT. SALES 56, , , , % 26, STUDENT ACT. DUES 60, , , , % 5, OTHER EXTRA. ACT. RECEIPT (710.53) CONTRIBUTIONS & DO 95, , , , % 35, COMMISSION VENDING 57, , , , % 6, OTHER MISC. RECEIPTS % TRANSFERS IN 49, , , , % 102, ADVANCES IN-RETURN ADVANCES IN-RETURN (274.50) , , , , % 179, Beginning Cash Balance: 137, Receipts Plus Balance: 256, Expenditures: 99, Cash Balance: 157, Filename: Revenue and Cash Page 3 of 7 Prepared by: Treasurer's Office 12/5/2005

28 Revenue Report by For the year-to-date period ended November 30, 2005 Receipt Code Description Estimated Revenue MTD Rec YTD Rec Balance of Estimated % Received to date Prior YTD Receipts 019 OTHER GRANTS 1410 EARNINGS ON INVESTMENTS 2, , % RENTALS 54, , , , % 17, CONTRIBUTIONS & DONATIONS 39, , , % 2, REVENUE ON BEHALF OF DIST TRANSFERS IN , ADVANCES IN-INITIAL , , , , , % 129, Beginning Cash Balance: 345, Receipts Plus Balance: 386, Expenditures: 255, Cash Balance: 130, EMPLOYEE BENEFIT SELF-INS 1872 CHARGES FOR SELF INS EMP ,896, TRANSFERS IN , ,911, Beginning Cash Balance: 4, Receipts Plus Balance: 4, Expenditures: 0.00 Cash Balance: 4, STUDENT ACTIVITY 1410 EARNINGS ON INVESTMENTS , (1,718.50) % STUDENT ACT. ADMISSIONS 16, , , (8,129.50) % 21, STUDENT ACT. SALES 672, , , , % 131, STUDENT ACT. DUES AND FEE 463, , , , % 32, OTHER EXTRA. ACT. RECEIPT , (5,815.50) 2, CONTRIBUTIONS & DONATIONS 89, , , , % 11, COMMISSION VENDING MACH (964.02) TRANSFERS IN 15, , , , % 25, REFUND PRIOR YEAR EXP , (1,602.05) ,257, , , ,071, % 226, Beginning Cash Balance: 483, Receipts Plus Balance: 669, Expenditures: 215, Cash Balance: 454, ATHLETICS 1212 TUITION PATRON SUMMER SCH , EARNINGS ON INVESTMENTS (313.88) % STUDENT ACT. ADMISSIONS 111, , , , % 87, STUDENT ACT. SALES 85, , , , % 29, STUDENT ACT. DUES AND FEE 240, , , , % 56, OTHER EXTRA. ACT. RECEIPT 5, , % 7, CONTRIBUTIONS & DONATIONS 115, , , , % 13, COMMISSION VENDING MACH (130.36) TRANSFERS IN 25, , (25,600.13) % 63, REFUND PRIOR YEAR EXP % , , , , % 270, Beginning Cash Balance: 160, Receipts Plus Balance: 384, Expenditures: 178, Cash Balance: 205, Filename: Revenue and Cash Page 4 of 7 Prepared by: Treasurer's Office 12/5/2005

29 Revenue Report by For the year-to-date period ended November 30, 2005 Receipt Code Description Estimated Revenue MTD Rec YTD Rec Balance of Estimated % Received to date Prior YTD Receipts 401 AUXILLIARY SERVICES 1410 EARNINGS ON INVESTMENTS , (2,170.76) RES.GRANTS DIR.FROM STATE 1,158, , , , % 572, TRANSFERS IN , ,158, , , , % 612, Beginning Cash Balance: 216, Receipts Plus Balance: 812, Expenditures: 473, Cash Balance: 339, MANAGEMENT INFO SYSTEMS 3210 RES.GRANTS DIR.FROM STATE 5, , % 14, , , % 14, Beginning Cash Balance: 21, Receipts Plus Balance: 27, Expenditures: 22, Cash Balance: 5, HEAD START 3210 RES.GRANTS DIR.FROM STATE Beginning Cash 0.00 Receipts Plus 0.00 Expenditures: 0.00 Cash ENTRY YEAR PROGRAMS 3210 RES.GRANTS DIR.FROM STATE Beginning Cash 3, Receipts Plus 3, Expenditures: Cash 2, SCHOOLNET 3210 RES.GRANTS DIR.FROM STATE , , Beginning Cash Balance: 46, Receipts Plus Balance: 46, Expenditures: 46, Cash Balance: FY 2000 NETWORK CONNECTIV 3210 RES.GRANTS DIR.FROM STATE 42, , % 45, , , % 45, Beginning Cash Balance: 1, Receipts Plus Balance: 43, Expenditures: 11, Cash Balance: 31, SCHOOLNET PROF. DEV RES.GRANTS DIR.FROM STATE , , Beginning Cash Balance: 4.05 Receipts Plus Balance: 4.05 Expenditures: 4.05 Cash Balance: 0.00 Filename: Revenue and Cash Page 5 of 7 Prepared by: Treasurer's Office 12/5/2005

30 Revenue Report by For the year-to-date period ended November 30, 2005 Receipt Code Description Estimated Revenue MTD Rec YTD Rec Balance of Estimated % Received to date Prior YTD Receipts 459 OHIOREADS VOLUNTEER 3210 RES.GRANTS DIR.FROM STATE 14, , % 39, , , % 39, Beginning Cash Balance: 16, Receipts Plus Balance: 30, Expenditures: 16, Cash Balance: 13, STUDENT READING INTERVENT 3210 RES.GRANTS DIR.FROM STATE 14, , % 103, , , % 103, Beginning Cash Balance: 17, Receipts Plus Balance: 32, Expenditures: 32, Cash Balance: ODE SUPPLEMENTAL EQUIP 3210 RES.GRANTS DIR.FROM STATE 2, , % RES. STATE THROUGH INT.SO , , , % 4, Beginning Cash Balance: 0.00 Receipts Plus Balance: Expenditures: 0.00 Cash Balance: MISC. STATE GRANTS 3210 RES.GRANTS DIR.FROM STATE 24, , % 34, RES. STATE THROUGH INT.SO , , , % 35, Beginning Cash Balance: 21, Receipts Plus Balance: 45, Expenditures: 9, Cash Balance: 36, TITLE VI-B 4220 FED. RES. THR. STATE 2,281, , ,170, ,111, % 929, ADVANCES IN-INITIAL ,281, , ,170, ,111, % 929, Beginning Cash Balance: 104, Receipts Plus Balance: 1,274, Expenditures: 858, Cash Balance: 415, VEPD 4220 FED. RES. THR. STATE 403, , , , % 150, , , , , % 150, Beginning Cash Balance: 29, Receipts Plus Balance: 360, Expenditures: 235, Cash Balance: 124, LEP/IMMIGRANT, TITLE III 4220 FED. RES. THR. STATE 45, , , , % 20, , , , , % 20, Beginning Cash Balance: Receipts Plus Balance: 13, Expenditures: 5, Cash Balance: 8, Filename: Revenue and Cash Page 6 of 7 Prepared by: Treasurer's Office 12/5/2005

31 Revenue Report by For the year-to-date period ended November 30, 2005 Receipt Code Description Estimated Revenue MTD Rec YTD Rec Balance of Estimated % Received to date Prior YTD Receipts 572 CHAPTER FED. RES. THR. STATE 358, , , , % 157, TRANSFERS IN , , , , , % 163, Beginning Cash Balance: 14, Receipts Plus Balance: 149, Expenditures: 127, Cash Balance: 21, CHAPTER FED. RES. THR. STATE 32, , , % 36, TRANSFERS IN , , , % 36, Beginning Cash Balance: Receipts Plus Balance: 8, Expenditures: 9, Cash Balance: (441.86) 584 DRUG FREE SCHOOLS GRANT 4220 FED. RES. THR. STATE 29, , , % 5, , , , % 5, Beginning Cash Balance: 3, Receipts Plus Balance: 11, Expenditures: 9, Cash Balance: 2, PRESCHOOL GRANTS 4220 FED. RES. THR. STATE 67, , , , % 21, , , , , % 21, Beginning Cash Balance: 24, Receipts Plus Balance: 53, Expenditures: 35, Cash Balance: 18, E-RATE REIMBURSEMENT 4230 FED. RES. THR. INTERM , , (73,932.53) , , (73,932.53) 0.00 Beginning Cash Balance: 111, Receipts Plus Balance: 185, Expenditures: 93, Cash Balance: 91, REDUCTION IN CLASS SIZE 4220 FED. RES. THR. STATE 262, , , , % 107, TRANSFERS IN , , , , , % 111, Beginning Cash Balance: 6, Receipts Plus Balance: 110, Expenditures: 86, Cash Balance: 23, MISC FEDERAL GRANTS 4220 FED. RES. THR. STATE 306, , , % 68, ADVANCES IN-INITIAL , , , % 68, Beginning Cash Balance: 32, Receipts Plus Balance: 92, Expenditures: 76, Cash Balance: 16, GRAND TOTAL ALL FUNDS 108,803, ,039, ,127, ,675, % 59,228, Beginning Cash Balance: 15,162, Receipts Plus Balance: 75,290, Expenditures: 42,404, Cash Balance: 32,885, Filename: Revenue and Cash Page 7 of 7 Prepared by: Treasurer's Office 12/5/2005

32 APPROPRIATION EXPENDITURE REPORT

33 General Comparison For the year-to-date period ending November 30, CASH BALANCE BEGINNING BALANCE 1,649, ,427, YTD RECEIPTS 45,848, ,275, YTD EXPENDITURES 31,913, ,358, ENDING BALANCE 15,584, ,344, ENCUMBRANCES 3,633, ,255, UNENCUMBERED BALANCE 11,950, ,089, EXPENSES BY OBJECT % of Total % of Total % Change Salaries & Wages 20,796, % 20,767, % -0.14% Employee Benefits 6,938, % 5,930, % % Purchased Services 2,968, % 2,926, % -1.39% Supplies & Materials 415, % 871, % % Capital Outlay - New 99, % 130, % 31.42% Capital Outlay - Replacement % 21, % % Other Expenditures 452, % 541, % 19.61% Transfers/Advances/Refunds 242, % 168, % % Grand Total 31,913, % 31,358, % -1.74% Filename: Appr Expenditure Rpt Page 1 of 1 Prepared by: Treasurer's Office 12/9/2005

34 Group Group Title Title Function Function Title Object Object Title Appropriations Spent to Date Appropriation Balance Encumbered Balance % Spent Encumbered 001 GENERAL FUND GENERAL FUND 1100 Regular Instruction 100 Salaries & Wages 28,509, ,011, ,498, ,498, % 38.62% 200 Employee Benefits 7,563, ,748, ,814, , ,778, % 36.82% 400 Purchased Services 1,059, , , , , % 38.84% 500 Supplies & Materials 2,091, , ,758, , ,326, % 36.56% 600 Capital Outlay - New 202, , , , , % 58.11% Subtotal for Function 39,426, ,586, ,839, , ,336, % 38.27% 1200 Special Education 100 Salaries & Wages 6,070, ,406, ,663, ,663, % 39.64% 200 Employee Benefits 1,588, , , , , % 44.79% 400 Purchased Services 3,114, , ,449, ,267, ,182, % 62.04% 500 Supplies & Materials 48, , , , , % 46.54% Subtotal for Function 10,822, ,798, ,024, ,275, ,749, % 46.88% 1300 Vocational Instruction 100 Salaries & Wages 1,590, , ,006, ,006, % 36.68% 200 Employee Benefits 459, , , , % 34.69% 400 Purchased Services 437, , , , , % 38.80% 500 Supplies & Materials 104, , , , , % 15.60% 600 Capital Outlay - New 31, , , , % 95.28% 800 Other Expenditures 3, , % 92.03% Subtotal for Function 2,627, , ,745, , ,664, % 36.64% 1900 Other Instruction 400 Purchased Services 11, , , % 0.00% Subtotal for Function 11, , , % 0.00% 2100 Support Services - Pupils 100 Salaries & Wages 3,781, ,313, ,467, ,467, % 34.73% 200 Employee Benefits 1,187, , , , % 38.39% 400 Purchased Services 21, , , , , % 24.61% 500 Supplies & Materials 25, , , , , % 40.85% Subtotal for Function 5,015, ,780, ,235, , ,230, % 35.59% 2200 Support Services - Instructional Staff 100 Salaries & Wages 2,557, , ,626, ,626, % 36.42% 200 Employee Benefits 1,080, , , , % 36.91% 400 Purchased Services 51, , , , , % 74.09% 500 Supplies & Materials 166, , , , % 19.77% 600 Capital Outlay - New 7, , % % Subtotal for Function 3,863, ,405, ,457, , ,454, % 36.47% 2300 Support Services - Board of Education 100 Salaries & Wages 9, , , , % 32.50% 200 Employee Benefits 2, , , % 15.51% 400 Purchased Services 395, , , , , % 32.74% 500 Supplies & Materials 4, , , % 0.00% 800 Other Expenditures 361, , , , % 35.27% Subtotal for Function 772, , , , , % 33.69% 2400 Support Services - Administration 100 Salaries & Wages 3,343, ,384, ,958, ,958, % 41.42% 200 Employee Benefits 1,117, , , , % 41.70% 400 Purchased Services 86, , , , , % 64.63% 500 Supplies & Materials 38, , , , , % 21.38% 800 Other Expenditures 11, , , , % 30.72% Subtotal for Function 4,596, ,906, ,690, , ,678, % 41.73% Filename: Appropriation Expenditure Page 1of 63 12/9/2005

35 Group Group Title Title Function Function Title Object Object Title Appropriations Spent to Date Appropriation Balance Encumbered Balance % Spent Encumbered 2500 Fiscal Services 100 Salaries & Wages 752, , , , % 36.02% 200 Employee Benefits 251, , , , % 39.48% 400 Purchased Services 321, , , , , % 61.02% 500 Supplies & Materials 26, , , , , % 90.75% 600 Capital Outlay - New 1, % 52.50% 700 Capital Outlay - Repl 15, , , % % 800 Other Expenditures 983, , , , , % 37.78% Subtotal for Function 2,351, , ,493, , ,373, % 41.58% 2600 Support Services - Business 100 Salaries & Wages 479, , , , % 43.26% 200 Employee Benefits 132, , , , % 46.95% 400 Purchased Services 2, , , % 63.64% 500 Supplies & Materials 43, , , , , % 80.58% 800 Other Expenditures % % Subtotal for Function 657, , , , , % 46.55% 2700 Operation and Maintenance of Plant Services 100 Salaries & Wages 3,089, ,291, ,798, ,798, % 41.79% 200 Employee Benefits 1,070, , , , , % 38.80% 400 Purchased Services 3,278, ,002, ,276, , ,589, % 51.52% 500 Supplies & Materials 360, , , , , % 61.00% 700 Capital Outlay - Repl 41, , , , % 49.93% 800 Other Expenditures 35, , , , % 57.44% Subtotal for Function 7,876, ,905, ,970, , ,219, % 46.43% 2800 Support Services - Pupil Transportation 100 Salaries & Wages 2,757, , ,875, ,875, % 32.00% 200 Employee Benefits 1,012, , , , % 32.50% 400 Purchased Services 811, , , , , % 44.56% 500 Supplies & Materials 680, , , , , % 45.59% Subtotal for Function 5,261, ,520, ,741, , ,378, % 35.79% 2900 Support Services - Central 100 Salaries & Wages 401, , , , % 40.97% 200 Employee Benefits 129, , , , % 40.48% 400 Purchased Services 271, , , , , % 83.45% 500 Supplies & Materials 95, , , , , % 69.54% 600 Capital Outlay - New 11, , , , % 95.64% 800 Other Expenditures 55, , , , % 30.09% Subtotal for Function 964, , , , , % 55.69% 3200 Community Services 200 Employee Benefits % 0.00% Subtotal for Function % 0.00% 4100 Academic Oriented Activities 100 Salaries & Wages 114, , , , % 50.21% 200 Employee Benefits 22, , , , % 39.01% Subtotal for Function 136, , , , % 48.39% 4300 Occupation Oriented Activities 100 Salaries & Wages 2, , , % 41.33% 200 Employee Benefits % 30.84% Subtotal for Function 2, , , , % 39.66% 4500 Sport Oriented Activities 100 Salaries & Wages 671, , , , % 33.92% 200 Employee Benefits 114, , , , % 30.15% Filename: Appropriation Expenditure Page 2of 63 12/9/2005

36 Group Group Title Title Function Function Title Object Object Title Appropriations Spent to Date Appropriation Balance Encumbered Balance % Spent Encumbered 500 Supplies & Materials 3, , % % Subtotal for Function 789, , , , % 33.63% 4600 School & Public Service Co-Curricular Act 100 Salaries & Wages 128, , , , % 24.70% 200 Employee Benefits 28, , , , % 16.68% Subtotal for Function 156, , , , % 23.26% 7200 Transfers Out 900 Other Uses of s 250, , , , % 67.25% Subtotal for Function 250, , , , % 67.25% 7400 Advances Out 900 Other Uses of s 380, , , % 0.00% Subtotal for Function 380, , , % 0.00% 7500 Refund of Prior Year Receipts 900 Other Uses of s 1, % 13.90% Subtotal for Function 1, % 13.90% Subtotal for 85,965, ,142, ,822, ,255, ,567, % 40.01% GF MHS LANYARDS 1100 Regular Instruction 500 Supplies & Materials 5, , , % 13.51% Subtotal for Function 5, , , % 13.51% Subtotal for 5, , , % 13.51% GEN. FUND-BUSES 2800 Support Services - Pupil Transportation 400 Purchased Services 215, , % % Subtotal for Function 215, , % % Subtotal for 215, , % % ALL DAY KINDERGARTEN 7500 Refund of Prior Year Receipts 900 Other Uses of s % 7.14% Subtotal for Function % 7.14% Subtotal for % 7.14% Subtotal for Group 86,186, ,358, ,828, ,255, ,573, % 40.16% 002 BOND RETIREMENT BOND RETIREMENT 2500 Fiscal Services 800 Other Expenditures 15, , , , % 35.53% Subtotal for Function 15, , , , % 35.53% 6100 Debt Service 800 Other Expenditures 4,014, ,258, ,756, ,756, % 56.25% Subtotal for Function 4,014, ,258, ,756, ,756, % 56.25% Subtotal for 4,029, ,263, ,766, ,766, % 56.18% BOND RET.-LIBRARY 2500 Fiscal Services 400 Purchased Services 10, , , % 0.00% 800 Other Expenditures 5, , , , % 27.37% Subtotal for Function 15, , , , % 9.12% 6100 Debt Service 800 Other Expenditures 533, , , , % 94.99% Subtotal for Function 533, , , , % 94.99% Subtotal for 548, , , , % 92.64% BOND RET STATE SOLVENCY 6100 Debt Service 800 Other Expenditures 8,500, ,541, ,958, ,958, % 41.67% Subtotal for Function 8,500, ,541, ,958, ,958, % 41.67% Subtotal for 8,500, ,541, ,958, ,958, % 41.67% Subtotal for Group 13,078, ,313, ,764, ,764, % 48.28% 003 PERM IMP PERM. IMP.-SYSTEMWIDE 1100 Regular Instruction 600 Capital Outlay - New 3, , % % Subtotal for Function 3, , % % Filename: Appropriation Expenditure Page 3of 63 12/9/2005

37 Group Group Title Title Function Function Title Object Object Title Appropriations Spent to Date Appropriation Balance Encumbered Balance % Spent Encumbered 2500 Fiscal Services 800 Other Expenditures 5, , % 91.99% Subtotal for Function 5, , % 91.99% 2700 Operation and Maintenance of Plant Serv 400 Purchased Services 1,413, , ,344, , ,306, % 7.57% 500 Supplies & Materials 53, , , , % 97.22% 600 Capital Outlay - New 147, , , , , % 93.78% 700 Capital Outlay - Repl 427, , , , , % 96.80% Subtotal for Function 2,041, , ,406, , ,330, % 34.82% 2900 Support Services - Central 600 Capital Outlay - New 373, , , % 0.00% Subtotal for Function 373, , , % 0.00% Subtotal for 2,424, , ,780, , ,705, % 29.68% Subtotal for Group 2,424, , ,780, , ,705, % 29.68% 006 FOOD SERVICE FOOD SERVICE 3100 Food Service Operations 100 Salaries & Wages 866, , , , % 32.46% 200 Employee Benefits 522, , , , % 37.59% 400 Purchased Services 51, , , , , % 89.01% 500 Supplies & Materials 968, , , , , % 41.93% 600 Capital Outlay - New 3, , , , % 71.79% Subtotal for Function 2,413, , ,757, , ,480, % 38.65% Subtotal for 2,413, , ,757, , ,480, % 38.65% Subtotal for Group 2,413, , ,757, , ,480, % 38.65% 007 SPECIAL TRUST SP TR. MEM-ROBERT SUTCH 1100 Regular Instruction 800 Other Expenditures % 0.00% Subtotal for Function % 0.00% Subtotal for % 0.00% SP TR. HALL OF FAME MHS 4500 Sport Oriented Activities 800 Other Expenditures % 0.00% Subtotal for Function % 0.00% Subtotal for % 0.00% SP TR.-SPANISH IV CARION 4600 School & Public Service Co-Curricular Act 800 Other Expenditures % 0.00% Subtotal for Function % 0.00% Subtotal for % 0.00% SP TR.-F. BABBS HOP/MEM 4600 School & Public Service Co-Curricular Act 800 Other Expenditures % 0.00% Subtotal for Function % 0.00% Subtotal for % 0.00% SP TR.-TRENT SOBOL MEM Regular Instruction 800 Other Expenditures % 0.00% Subtotal for Function % 0.00% Subtotal for % 0.00% SP TR.-WOLFGRAM MEMORIAL 1100 Regular Instruction 800 Other Expenditures 1, , , % 0.00% Subtotal for Function 1, , , % 0.00% Subtotal for 1, , , % 0.00% SP TR.-D.NICHOLAS MEM MHS 1100 Regular Instruction 800 Other Expenditures % 0.00% Subtotal for Function % 0.00% Subtotal for % 0.00% Filename: Appropriation Expenditure Page 4of 63 12/9/2005

38 Group Group Title Title Function Function Title Object Object Title Appropriations Spent to Date Appropriation Balance Encumbered Balance % Spent Encumbered SP TR.-CHOMODELEY MEMOR School & Public Service Co-Curricular Act 800 Other Expenditures % 0.98% Subtotal for Function % 0.98% Subtotal for % 0.98% SP TR.VOCAL MUSIC SCHOL Regular Instruction 800 Other Expenditures % 0.00% Subtotal for Function % 0.00% Subtotal for % 0.00% SP TR.-ANISH SHAH MEM MHS 4600 School & Public Service Co-Curricular Act 800 Other Expenditures % 0.00% Subtotal for Function % 0.00% Subtotal for % 0.00% SP TR.-MARK MCCARTER MEM Regular Instruction 800 Other Expenditures % 0.00% Subtotal for Function % 0.00% Subtotal for % 0.00% SP TR.-P. PATTERSON MEM Regular Instruction 800 Other Expenditures % 0.00% Subtotal for Function % 0.00% Subtotal for % 0.00% GAWRONSKI FUT LDRS SCHOL 4100 Academic Oriented Activities 800 Other Expenditures 5, , , % 0.00% Subtotal for Function 5, , , % 0.00% Subtotal for 5, , , % 0.00% SP TR.-HIERONYMUS FOUND Academic Oriented Activities 800 Other Expenditures 5, , , % 0.00% Subtotal for Function 5, , , % 0.00% Subtotal for 5, , , % 0.00% SP TR.-DISTRICT RECYCLING 7200 Transfers Out 900 Other Uses of s % % Subtotal for Function % % Subtotal for % % CLEMENTS MEMORIAL SCHOLAR 1100 Regular Instruction 800 Other Expenditures % 0.00% Subtotal for Function % 0.00% Subtotal for % 0.00% SP TR.-LINC.ELEC KANDELAC 1100 Regular Instruction 400 Purchased Services % 0.00% 500 Supplies & Materials % 0.00% Subtotal for Function % 0.00% Subtotal for % 0.00% BOARD OFF SUNSHINE FUND 2900 Support Services - Central 800 Other Expenditures % 24.75% Subtotal for Function % 24.75% Subtotal for % 24.75% SP TR.-HONORARIUMS 1100 Regular Instruction 800 Other Expenditures % 0.00% Subtotal for Function % 0.00% Subtotal for % 0.00% MITCHELL KORCHECK MATH SC 4600 School & Public Service Co-Curricular Act 800 Other Expenditures 5, , , % 0.00% Subtotal for Function 5, , , % 0.00% Filename: Appropriation Expenditure Page 5of 63 12/9/2005