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 PNC MMA 9,928,781.18 FIRST MERCHANTS BANK 250,239.00 STAR OHIO 1,663,078.45 STAR PLUS 47,977.13 Total Depository Balances (Gross) $ 12,211,782.17 Adjustments to Bank Balance: Cash in Transit to Bank $ 0.00 Outstanding Checks 52,483.93- Adjustments 0.00 Total Adjustments to Bank Balance 52,483.93- 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 $ 100.00 CAFETERIA CHANGE FUND 215.00 ATHLETIC CHANGE FUND 2,000.00 Change Cash: Cash with Fiscal Agent 0.00 Total Cash on Hand 2,315.00 Total Balances $ 12,161,613.24 =============== Total Fund Balance $ 12,161,613.24 =============== Depository Clearance Accounts: PNC PAYROLL CLEARANCE ACCOUNT $ 74,631.30 Total Clearance Account Balances $ 74,631.30 ---------- Treasurer
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 2013 2014 2015 2016 2017 2018 Revenues 1.010 General Property Tax (Real Estate), includes June adv. $ 5,142,603 $ 5,130,892 $ 5,062,898 $ 6,020,482 $ 6,272,187 $ 6,321,241 1.020 Tangible Personal Property - - - - - - 1.035 Unrestricted State Grants-in-Aid 244,082 270,904 276,345 285,670 286,773 290,508 1.040 Restricted State Grants-in-Aid - - 10,603 431 468 418 1.045 Restricted Federal Grants SFSF(532)/Ed Jobs(504) - - - - - - TPP Loss - State Reimbursement - - - 257,126 - - 1.050 Property Tax Allocation (Homestead/Rollback,Elec Dereg) - - - - - - 1.060 Grandview Yard 409,091 - - 407,959 318,464-1.060 All Other Revenues 40,779 139,342 104,056 92,209 48,073 229,837 1.070 Total Revenues 5,836,555 5,541,138 5,453,902 7,063,877 6,925,965 6,842,004 Other Financing Sources 2.050 Advances-In - - 11,241 21,378 24,194 92,104 2.060 All Other Financing Sources 282 43,809 1,112-1,588 2.070 Total Other Financing Sources 282 43,809 12,353 21,378 25,782 92,104 2.080 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 3.010 Personal Services 1,668,040 1,525,596 1,647,574 1,697,881 1,662,611 1,664,389 3.020 Employees' Retirement/Insurance Benefits 678,568 708,740 742,573 794,496 782,288 781,078 3.030 Purchased Services 374,719 298,567 435,763 366,279 362,848 411,265 3.040 Supplies and Materials 66,637 98,052 80,239 85,397 53,752 89,159 3.050 Capital Outlay 33,991 23,951 46,526 12,280 25,142 24,542 4.300 Other Objects 88,977 89,178 91,642 92,805 96,425 95,778 4.500 Total Expenditures 2,910,932 2,744,084 3,044,317 3,049,138 2,983,066 3,066,211 Other Financing Uses 5.010 Operating Transfers-Out - 2,500 - - - - 5.030 All Other Financing Uses - - - - - - 5.040 Total Other Financing Uses - 2,500 - - - - 5.050 Total Expenditures and Other Financing Uses 2,910,932 2,746,584 3,044,317 3,049,138 2,983,066 3,066,211 6.010 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 3,867,897 7.010 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 6,231,402 7.020 Cash Balance, August 31 $ 7,251,719 $ 7,738,934 $ 6,799,766 $ 8,161,368 $ 9,243,776 $ 10,099,299 8.010 Outstanding Encumbrances 619,281 631,054 906,661 1,088,588 1,047,249 1,402,651 9.030 Budget Reserve 750,000 750,000 750,000 750,000 750,000 915,054 10.010 Unreserved Fund Balance, August 31 $ 5,882,438 $ 6,357,880 $ 5,143,105 $ 6,322,780 $ 7,446,527 $ 7,781,594
Grandview Heights City School District General Fund Budget Vs. Actual August 31, 2017 16.7% BUDGET REVENUE (5 YEAR FORECAST) ACTUAL DIFFERENCE % Property Taxes $ 12,977,587 $ 6,321,241 $ (6,656,346) 48.7% State Funding/Casino Revenue 1,602,809 290,508 (1,312,301) 18.1% Restricted State Grants 32,600 418 (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.) 373,507 229,837 (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 9,315,409 15.2% Employee Benefits 3,905,678 781,078 3,124,600 20.0% Purchased Services 2,640,683 411,265 2,229,418 15.6% Supplies & Materials 363,140 89,159 273,981 24.6% Capital Outlay 55,602 24,542 31,060 44.1% Other 292,724 95,778 196,946 32.7% TOTAL EXPENDITURES 18,237,625 3,066,211 15,171,414 16.8% RECEIPTS OVER/(UNDER) EXPENDITURES (617,420) 3,775,793 4,393,213 OTHER FINANCING SOURCES/(USES) Advances-In 20,000 92,104 72,104 460.5% Advances-Out (20,000) 20,000 0.0% Transfers-Out (95,000) 95,000 0.0% TOTAL OTHER FINANCING SOURCES/(USES) (95,000) 92,104 187,104 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
$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
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
Date: 09/07/2017 GRANDVIEW HEIGHTS CITY SCHOOLS Page: 1 Time: 2:42 pm Financial Detail Report for 07/01/2017-08/31/2017 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: 003 0000 (PERMANENT IMPROVEMENT FUND) 481,590.11 07 14 39018 29102 Laptop Supplies 05 003 5900 510 0000 000000 000 00 000 711.00 480,879.11 07 14 39018 29102 Staff Laptops for RLS 05 003 5900 640 0000 000000 000 00 000 34,652.10 446,227.01 07 14 39022 29103 1:1 Chromebooks 9-12, 05 003 5900 640 0000 000000 000 00 000 134,850.00 311,377.01 07 14 39039 29104 Juno Classroom Audio 05 003 5900 640 0000 000000 000 00 000 31,000.00 280,377.01 07 28 39097 28010 FIELD TURF REPLACEMENT 05 003 4590 630 0000 000000 000 00 000 32,330.00 248,047.01 07 28 39097 28083 EXTRA ROLL OF TURF 05 003 5600 620 0000 000000 000 00 000 1,300.00 246,747.01 08 04 900732 29606 AUDITOR/TREASURER FEES 05 003 2570 845 0000 000000 000 00 000 2,951.93 243,795.08 08 04 900732 29606 DRETAC AND DELINQUENT 05 003 2570 849 0000 000000 000 00 000 52.74 243,742.34 08 18 39241 29103 1:1 Chromebooks 9-12, 05 003 5900 640 0000 000000 000 00 000 12,322.50 231,419.84 08 22 402861 2ND HALF 2017 TAX SETT 03 003 1111 0000 000000 000 230,699.77 462,119.61 TOTAL FOR FUND-SCC 003 0000 (PERMANENT IMPROVEMENT FUND): 230,699.77 250,170.27 462,119.61
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 002 0000 (BOND RETIREMENT FUND): Ex Tr/Ad 900,000.00 0.00 900,000.00 4,875.66 4,875.66 0.00 895,124.34 0.54 In Tr/Ad 900,000.00 0.00 900,000.00 4,875.66 4,875.66 0.00 895,124.34 0.54 003 2570 845 0000 000000 000 00 000 COUNTY AUDITOR & TREASURER FEES 10,000.00 0.00 10,000.00 2,951.93 2,951.93 0.00 7,048.07 29.52 003 2570 849 0000 000000 000 00 000 D.R.E.T.A.C. FEES 0.00 0.00 0.00 52.74 52.74 0.00 52.74-0.00 *****TOTAL FOR APPROP 003 2500 800 0000 (PERM IMPROVE FISCAL MISCELLANEOUS OBJECT): 10,000.00 0.00 10,000.00 3,004.67 3,004.67 0.00 6,995.33 30.05 003 4590 630 0000 000000 000 00 000 TURF 0.00 32,330.00 32,330.00 32,330.00 0.00 0.00 0.00 100.00 003 4590 650 0000 000000 000 00 000 EXTRACURRICULAR VANS *****TOTAL FOR APPROP 003 4500 600 0000 (PERM IMPROVE SPORT ORIENTED ACTIVITY CAPITAL ): 0.00 32,330.00 32,330.00 32,330.00 0.00 0.00 0.00 100.00 003 5600 423 0000 000000 000 00 000 REPAIRS, BUILDINGS AND EQUIPMENT 293,000.00 0.00 293,000.00 0.00 0.00 120,962.49 172,037.51 41.28 *****TOTAL FOR APPROP 003 5600 400 0000 (PERM IMPROVE BLDG IMPROVEMENT PURCHASED SERV ): 293,000.00 0.00 293,000.00 0.00 0.00 120,962.49 172,037.51 41.28 003 5600 570 0000 000000 000 00 000 MAINTENANCE MATERIALS AND SUPPLIES *****TOTAL FOR APPROP 003 5600 500 0000 (PERM IMPROVE BLDG IMPROVEMENT SUPPLY/MATERIAL): 003 5600 620 0000 000000 000 00 000 PERMANENT IMPROVEMENTS, BUILDINGS & EQUIP 0.00 44,837.91 44,837.91 1,300.00 0.00 43,537.91 0.00 100.00
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 003 5600 600 0000 (PERM IMPROVE BLDG IMPROVEMENT CAPITAL OUTLAY ): 0.00 44,837.91 44,837.91 1,300.00 0.00 43,537.91 0.00 100.00 003 5900 429 0000 000000 000 00 000 TECHNOLOGY SERVICE PROVIDERS *****TOTAL FOR APPROP 003 5900 400 0000 (PERM IMPROVE OTHER FACIL ACQUI/CONSTRUC PURCH): 003 5900 510 0000 000000 000 00 000 TECHNOLOGY SUPPLIES 0.00 0.00 0.00 711.00 0.00 0.00 711.00-0.00 *****TOTAL FOR APPROP 003 5900 500 0000 (PERM IMPROVE OTHER FACIL ACQUI/CONSTRUC SUPPL): 0.00 0.00 0.00 711.00 0.00 0.00 711.00-0.00 003 5900 640 0000 000000 000 00 000 TECHNOLOGY EQUIPMENT 223,935.60 0.00 223,935.60 212,824.60 12,322.50 10,400.00 711.00 99.68 *****TOTAL FOR APPROP 003 5900 600 0000 (PERM IMPROVE OTHER FACIL ACQUI/CONSTRUC CAPIT): 223,935.60 0.00 223,935.60 212,824.60 12,322.50 10,400.00 711.00 99.68 003 7200 911 0000 000000 000 00 000 TRANSFER TO BOND RETIREMENT FUND *****TOTAL FOR APPROP 003 7200 900 0000 (PERM IMPROVE TRANSFER OTHER USES OF FUNDS): 003 7300 912 0000 000000 000 00 000 PERM IMPROVE VOLUNTARY CONTINGENCY RESERVE 381,699.46 0.00 381,699.46 0.00 0.00 0.00 381,699.46 0.00 *****TOTAL FOR APPROP 003 7300 900 0000 (PERM IMPROVE VOLUNTARY CONTINGENCY RESERVE OT): 381,699.46 0.00 381,699.46 0.00 0.00 0.00 381,699.46 0.00
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 003 0000 (PERMANENT IMPROVEMENT FUND): Ex Tr/Ad 908,635.06 77,167.91 985,802.97 250,170.27 15,327.17 174,900.40 560,732.30 43.12 In Tr/Ad 908,635.06 77,167.91 985,802.97 250,170.27 15,327.17 174,900.40 560,732.30 43.12 003 4590 640 9000 000000 000 00 000 FITNESS CENTER EQUIPMENT *****TOTAL FOR APPROP 003 4500 600 9000 (PERM IMPROVE SPORT ORIENTED ACTIVITY CAPITAL ): 003 5600 423 9000 000000 000 00 000 REPAIRS, BUILDINGS AND EQUIPMENT *****TOTAL FOR APPROP 003 5600 400 9000 (PERM IMPROVE BLDG IMPROVEMENT PURCHASED SERV ): 003 5600 572 9000 000000 000 00 000 MAINTENANCE SUPPLIES *****TOTAL FOR APPROP 003 5600 500 9000 (PERM IMPROVE BLDG IMPROVEMENT SUPPLY/MATERIAL): *****TOTAL FOR FUND-SCC 003 9000 (FITNESS CENTER RENOVATION): Ex Tr/Ad In Tr/Ad 003 4590 630 9001 000000 000 00 000 ANDERSON FIELD IMPROVEMENTS *****TOTAL FOR APPROP 003 4500 600 9001 (PERM IMPROVE SPORT ORIENTED ACTIVITY CAPITAL ):