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

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1 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, PNC MMA 9,928, FIRST MERCHANTS BANK 250, STAR OHIO 1,663, STAR PLUS 47, Total Depository Balances (Gross) $ 12,211, Adjustments to Bank Balance: Cash in Transit to Bank $ 0.00 Outstanding Checks 52, Adjustments 0.00 Total Adjustments to Bank Balance 52, Investments: Treasury Bonds and Notes $ 0.00 Certificate of Deposits 0.00 Other Securities 0.00 Other Investments: Total Investments 0.00 Cash on Hand: Petty Cash: PETTY CASH - TREASURER OFFICE $ CAFETERIA CHANGE FUND ATHLETIC CHANGE FUND 2, Change Cash: Cash with Fiscal Agent 0.00 Total Cash on Hand 2, Total Balances $ 12,161, =============== Total Fund Balance $ 12,161, =============== Depository Clearance Accounts: PNC PAYROLL CLEARANCE ACCOUNT $ 74, Total Clearance Account Balances $ 74, Treasurer

2 Grandview Heights City School District Franklin County Schedule of Revenues, Expenditures and Changes in Fund Balance July 1 - August 31 Fiscal Year to Date ACTUAL Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Fiscal Year Revenues General Property Tax (Real Estate), includes June adv. $ 5,142,603 $ 5,130,892 $ 5,062,898 $ 6,020,482 $ 6,272,187 $ 6,321, Tangible Personal Property Unrestricted State Grants-in-Aid 244, , , , , , Restricted State Grants-in-Aid , Restricted Federal Grants SFSF(532)/Ed Jobs(504) TPP Loss - State Reimbursement , Property Tax Allocation (Homestead/Rollback,Elec Dereg) Grandview Yard 409, , , All Other Revenues 40, , ,056 92,209 48, , Total Revenues 5,836,555 5,541,138 5,453,902 7,063,877 6,925,965 6,842,004 Other Financing Sources Advances-In ,241 21,378 24,194 92, All Other Financing Sources ,809 1,112-1, Total Other Financing Sources ,809 12,353 21,378 25,782 92, Total Revenues and Other Financing Sources 5,836,837 5,584,947 5,466,255 7,085,255 6,951,747 6,934,108 Expenditures Personal Services 1,668,040 1,525,596 1,647,574 1,697,881 1,662,611 1,664, Employees' Retirement/Insurance Benefits 678, , , , , , Purchased Services 374, , , , , , Supplies and Materials 66,637 98,052 80,239 85,397 53,752 89, Capital Outlay 33,991 23,951 46,526 12,280 25,142 24, Other Objects 88,977 89,178 91,642 92,805 96,425 95, Total Expenditures 2,910,932 2,744,084 3,044,317 3,049,138 2,983,066 3,066,211 Other Financing Uses Operating Transfers-Out - 2, All Other Financing Uses Total Other Financing Uses - 2, Total Expenditures and Other Financing Uses 2,910,932 2,746,584 3,044,317 3,049,138 2,983,066 3,066, Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Financing Uses 2,925,905 2,838,363 2,421,938 4,036,117 3,968,681 3,867, Cash Balance July 1 - (Adjusted to reflect no June tax advances and report in tax revenue (1.010)) 4,325,814 4,900,571 4,377,828 4,125,251 5,275,095 6,231, Cash Balance, August 31 $ 7,251,719 $ 7,738,934 $ 6,799,766 $ 8,161,368 $ 9,243,776 $ 10,099, Outstanding Encumbrances 619, , ,661 1,088,588 1,047,249 1,402, Budget Reserve 750, , , , , , Unreserved Fund Balance, August 31 $ 5,882,438 $ 6,357,880 $ 5,143,105 $ 6,322,780 $ 7,446,527 $ 7,781,594

3 Grandview Heights City School District General Fund Budget Vs. Actual August 31, % BUDGET REVENUE (5 YEAR FORECAST) ACTUAL DIFFERENCE % Property Taxes $ 12,977,587 $ 6,321,241 $ (6,656,346) 48.7% State Funding/Casino Revenue 1,602, ,508 (1,312,301) 18.1% Restricted State Grants 32, (32,182) 1.3% Property Tax Allocation (Homestead/Rollback) 1,223,713 - (1,223,713) 0.0% Grandview Yard 1,409,989 - (1,409,989) 0.0% Other Operating Revenue (Tuition, Rentals, Int.) 373, ,837 (143,670) 61.5% TOTAL REVENUE 17,620,205 6,842,004 (10,778,201) 38.8% EXPENDITURES Salaries & Wages 10,979,798 1,664,389 9,315, % Employee Benefits 3,905, ,078 3,124, % Purchased Services 2,640, ,265 2,229, % Supplies & Materials 363,140 89, , % Capital Outlay 55,602 24,542 31, % Other 292,724 95, , % TOTAL EXPENDITURES 18,237,625 3,066,211 15,171, % RECEIPTS OVER/(UNDER) EXPENDITURES (617,420) 3,775,793 4,393,213 OTHER FINANCING SOURCES/(USES) Advances-In 20,000 92,104 72, % Advances-Out (20,000) 20, % Transfers-Out (95,000) 95, % TOTAL OTHER FINANCING SOURCES/(USES) (95,000) 92, ,104 EXCESS OF REVENUE & OTHER SOURCES OVER/(UNDER) EXPENDITURES & OTHER USES (712,420) 3,867,897 4,580,317 Beginning Cash Balance, July 1 6,231,402 6,231,402 Ending Cash Balance, August 31 $ 5,518,982 $ 10,099,299 Less: Encumbrances (150,000) (1,402,651) Less: Budget Reserve (881,010) (915,054) Ending Unreserved Cash Balance, August 31 $ 4,487,972 $ 7,781,594

4 $14,000,000 Grandview Heights School District Budget Vs. Actual Revenue - General Fund August 31, 2017 FY Budget Budget to Date Actual $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 Property Taxes State Funding/ Casino Revenue Restricted State Grants Property Tax Allocation Grandview Yard Other Revenue

5 Grandview Heights City School District Budget Vs. Actual Expenditures - General Fund August 31, 2017 FY Budget Budget to Date Actual $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $- Salaries & Wages Employee BeneOits Purchased Services Supplies & Materials Capital Outlay Other Transfers-Out

6 Date: 09/07/2017 GRANDVIEW HEIGHTS CITY SCHOOLS Page: 1 Time: 2:42 pm Financial Detail Report for 07/01/ /31/2017 by FUND-SCC (FINDET) Check#/ Current Date Rcpt# PO # Description TI FND FURC OBJ SCC SUBJECT OPU IL JOB Receipts Expenditures Fund Balance FUND-SCC: (PERMANENT IMPROVEMENT FUND) 481, Laptop Supplies , Staff Laptops for RLS , , :1 Chromebooks 9-12, , , Juno Classroom Audio , , FIELD TURF REPLACEMENT , , EXTRA ROLL OF TURF , , AUDITOR/TREASURER FEES , , DRETAC AND DELINQUENT , :1 Chromebooks 9-12, , , ND HALF 2017 TAX SETT , , TOTAL FOR FUND-SCC (PERMANENT IMPROVEMENT FUND): 230, , ,119.61

7 Date: 09/01/17 GRANDVIEW HEIGHTS CITY SCHOOLS Page: 113 Time: 2:22 pm Budget Account Summary (BUDSUM) SORTED BY FUND-SCC/APPROP/FUNC/OBJ Account Number Description FUND FUNC OBJ SCC SUBJ OU IL JOB Prior FY FYTD MTD FYTD FYTD FYTD Carryover FYTD Actual Actual Current Unencumbered Percent Appropriated Encumbrances Expendable Expenditures Expenditures Encumbrances Balance Exp/Enc *****TOTAL FOR FUND-SCC (BOND RETIREMENT FUND): Ex Tr/Ad 900, , , , , In Tr/Ad 900, , , , , COUNTY AUDITOR & TREASURER FEES 10, , , , , D.R.E.T.A.C. FEES *****TOTAL FOR APPROP (PERM IMPROVE FISCAL MISCELLANEOUS OBJECT): 10, , , , , TURF , , , EXTRACURRICULAR VANS *****TOTAL FOR APPROP (PERM IMPROVE SPORT ORIENTED ACTIVITY CAPITAL ): , , , REPAIRS, BUILDINGS AND EQUIPMENT 293, , , , *****TOTAL FOR APPROP (PERM IMPROVE BLDG IMPROVEMENT PURCHASED SERV ): 293, , , , MAINTENANCE MATERIALS AND SUPPLIES *****TOTAL FOR APPROP (PERM IMPROVE BLDG IMPROVEMENT SUPPLY/MATERIAL): PERMANENT IMPROVEMENTS, BUILDINGS & EQUIP , , , ,

8 Date: 09/01/17 GRANDVIEW HEIGHTS CITY SCHOOLS Page: 114 Time: 2:22 pm Budget Account Summary (BUDSUM) SORTED BY FUND-SCC/APPROP/FUNC/OBJ Account Number Description FUND FUNC OBJ SCC SUBJ OU IL JOB Prior FY FYTD MTD FYTD FYTD FYTD Carryover FYTD Actual Actual Current Unencumbered Percent Appropriated Encumbrances Expendable Expenditures Expenditures Encumbrances Balance Exp/Enc *****TOTAL FOR APPROP (PERM IMPROVE BLDG IMPROVEMENT CAPITAL OUTLAY ): , , , , TECHNOLOGY SERVICE PROVIDERS *****TOTAL FOR APPROP (PERM IMPROVE OTHER FACIL ACQUI/CONSTRUC PURCH): TECHNOLOGY SUPPLIES *****TOTAL FOR APPROP (PERM IMPROVE OTHER FACIL ACQUI/CONSTRUC SUPPL): TECHNOLOGY EQUIPMENT 223, , , , , *****TOTAL FOR APPROP (PERM IMPROVE OTHER FACIL ACQUI/CONSTRUC CAPIT): 223, , , , , TRANSFER TO BOND RETIREMENT FUND *****TOTAL FOR APPROP (PERM IMPROVE TRANSFER OTHER USES OF FUNDS): PERM IMPROVE VOLUNTARY CONTINGENCY RESERVE 381, , , *****TOTAL FOR APPROP (PERM IMPROVE VOLUNTARY CONTINGENCY RESERVE OT): 381, , ,

9 Date: 09/01/17 GRANDVIEW HEIGHTS CITY SCHOOLS Page: 115 Time: 2:22 pm Budget Account Summary (BUDSUM) SORTED BY FUND-SCC/APPROP/FUNC/OBJ Account Number Description FUND FUNC OBJ SCC SUBJ OU IL JOB Prior FY FYTD MTD FYTD FYTD FYTD Carryover FYTD Actual Actual Current Unencumbered Percent Appropriated Encumbrances Expendable Expenditures Expenditures Encumbrances Balance Exp/Enc *****TOTAL FOR FUND-SCC (PERMANENT IMPROVEMENT FUND): Ex Tr/Ad 908, , , , , , , In Tr/Ad 908, , , , , , , FITNESS CENTER EQUIPMENT *****TOTAL FOR APPROP (PERM IMPROVE SPORT ORIENTED ACTIVITY CAPITAL ): REPAIRS, BUILDINGS AND EQUIPMENT *****TOTAL FOR APPROP (PERM IMPROVE BLDG IMPROVEMENT PURCHASED SERV ): MAINTENANCE SUPPLIES *****TOTAL FOR APPROP (PERM IMPROVE BLDG IMPROVEMENT SUPPLY/MATERIAL): *****TOTAL FOR FUND-SCC (FITNESS CENTER RENOVATION): Ex Tr/Ad In Tr/Ad ANDERSON FIELD IMPROVEMENTS *****TOTAL FOR APPROP (PERM IMPROVE SPORT ORIENTED ACTIVITY CAPITAL ):