Combined Financial Statement and Supplementary Information
for
JEFFERSON COUNTY BOARD OF
EDUCATION HIGH SCHOOL
ACTIVITY FUNDS
Year Ended June 30, 2020
with Report of Independent Auditors
Table of Contents
Pages Report of Independent Auditors ...... 1 - 3
Management's Discussion and Analysis ...... 4 - 5
Combined Financial Statement:
Combined Statement of Fund Balance ...... 6
Notes to the Combined Financial Statement ...... 7 - 9
Supplementary Information:
Combining Information
Combining Statement of Fund Balance ...... 10 - 20
Combining Statement of Cash Receipts and Disbursements ...... 21
Supplementary Schedules of Cash Receipts and Disbursements By Activity
Atherton High School ...... 22 - 23
Ballard High School ...... 24 - 26
Breckinridge Metropolitan High School ...... 27
James Graham Brown School ...... 28 - 30
Butler Traditional High School ...... 31 - 33
Central High Magnet Career Academy ...... 34 - 35
Churchill Park School ...... 36
Doss High School ...... 37 - 38
DuPont Manual High School ...... 39 - 41
Eastern High School ...... 42 - 43
Fairdale High School ...... 44 - 46
Fern Creek High School ...... 47 - 48 Iroquois High School ...... 49 - 50
Jefferson County High School ...... 51
Jeffersontown High School...... 52 - 53
Liberty High School ...... 54
Louisville Male High School ...... 55 - 57
Minor Daniels Academy ...... 58
Marion C. Moore School ...... 59 - 61
Phoenix School of Discovery ...... 62
Pleasure Ridge Park High School ...... 63 - 64
Seneca High School ...... 65 - 66
Academy @ Shawnee ...... 67 - 68
Southern High School ...... 69 - 70
State Agency Schools ...... 71
T.A.P.P ...... 72
Valley High School ...... 73 - 74
Waggener High School ...... 75 - 76
Western High School ...... 77 - 78
Youth Performing Arts School ...... 79 - 80
Report Required by Government Auditing Standards: Report of Independent Auditors on Internal Control Over Financial Reporting and on Compliance and other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ...... 81 - 82
Report of Independent Auditors
Members of the Board Jefferson County Board of Education Louisville, Kentucky
Report on Financial Statement
We have audited the accompanying combined statement of fund balance of the Jefferson County Board of Education High School Activity Funds (the Activity Funds) as of June 30, 2020, and the related notes to the combined financial statement, which collectively comprise the Activity Funds' basic financial statement as listed in the table of contents (collectively, the financial statement).
Management's Responsibility for the Financial Statement
Management is responsible for the preparation and fair presentation of this financial statement in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of a financial statement that is free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express an opinion on the financial statement based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statement is free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statement. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statement in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statement.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Lexington ■ Louisville ■ Raleigh deandorton.com Members of the Board Jefferson County Board of Education Report of Independent Auditors, continued Page 2
Opinion
In our opinion, the financial statement referred to above presents fairly, in all material respects, the financial position of the Activity Funds as of June 30, 2020 in accordance with accounting principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis on pages 4 and 5 be presented to supplement the basic financial statement. Such information, although not a part of the basic financial statement, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statement in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statement, and other knowledge we obtained during our audit of the basic financial statement. We do not express an opinion or provide any assurance on the information because the limited procedure do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming an opinion on the financial statement. The Combining Statement of Fund Balance on pages 10 through 20, the Combining Statement of Cash Receipts and Disbursements on page 21, and the Supplementary Schedules of Cash Receipts and Disbursements by Activity on pages 22 through 80, are presented for purposes of additional analysis and are not a required part of the basic financial statement.
The combining and supplementary information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statement. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statement and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records use to prepare the basic financial statement or to the basic financial statement itself, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the basic financial statement as a whole.
Members of the Board Jefferson County Board of Education Report of Independent Auditors, continued Page 3
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated November 10, 2020, on our consideration of the Activity Funds’ internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Activity Funds’ internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Activity Funds’ internal control over financial reporting and compliance.
Louisville, Kentucky November 10, 2020
Jefferson County Board of Education High School Activity Funds
Management’s Discussion and Analysis June 30, 2020
The management team of the Jefferson County Board of Education (the District) presents this Management’s Discussion and Analysis of the High School Activity Funds (the Activity Funds) for the fiscal year ended June 30, 2020. Please read it in conjunction with the Activity Funds’ financial statement which is on page 6.
Government Structure
The thirty high schools and technical centers sponsor programs to supplement the activities provided by the District. These supplemental activities are accounted for in various funds categorized by the particular activity or group involved. The District prescribes policies for the supervision and administration of the Activity Funds, and generally has custodial responsibility over these funds. Such custodial responsibility is mandated by the Kentucky Department of Education.
Basic Financial Statement
This financial report includes the combined statement of fund balance, combining statements of fund balance, cash receipts and disbursements, and the supplemental schedules of cash receipts and disbursements by activity for all thirty high schools and technical centers. The Report of Independent Auditors on this information precedes this Management’s Discussion and Analysis.
The Activity Funds of the District are being presented as special revenue funds in accordance with Governmental Accounting Standards Board Statement No. 34, Basic Financial Statements – and Management’s Discussion and Analysis – for State and Local Governments and related standards, and Governmental Accounting Standards Board Statement No. 84, Fiduciary Activities.
Financial Highlights
Total assets of all Activity Funds amounted to $4,660,834 at June 30, 2020, compared to $3,916,082 of total assets in the prior year, which reflects an increase of $744,752. At June 30, 2020, total assets consist primarily of cash and certificates of deposit totaling $4,432,340, compared to June 30, 2019 which reflected cash and certificates of deposit of $3,758,434. This increase in cash and certificates of deposit was due primarily to the excess of cash receipts over cash disbursements of $673,906 during the fiscal year ended June 30, 2020. Total liabilities of all Activity Funds amounted to $286,731 at June 30, 2020, resulting in a restricted fund balance of $4,374,103 which is to be used for various student activities at the schools.
High schools generate receipts for the Activity Funds primarily from student fees, athletic events admission, fund raising projects and donations, and allocations from the District. Cash receipts of the Activity Funds amounted to $8,591,979 during the fiscal year ended June 30, 2020, which reflects a $1,915,581 decrease over the prior year’s cash receipts of $10,507,560. Disbursements by the Activity Funds amounted to $7,918,073 and $10,581,790 during the fiscal years ended June 30, 2020 and 2019, respectively.
4
Jefferson County Board of Education High School Activity Funds
Management’s Discussion and Analysis, continued
June 30, 2020
Contacting the Jefferson County Board of Education Financial Management
This financial report is designed to provide a general overview of the finances of the Jefferson County Board of Education High School Activity Funds and to show management's accountability for these funds. If you have questions about this report or need additional information, contact the Chief Financial Officer/Treasurer of the Jefferson County Board of Education, P.O. Box 34020, Louisville, Kentucky 40232-3674.
See accompanying notes. 5
Jefferson County Board of Education High School Activity Funds
Combined Statement of Fund Balance
June 30, 2020
Asse ts Cash $ 3,805,973 Certificates of Deposit 626,367 Accounts receivable 67,089 Inventory 161,405 Total Assets 4,660,834
Liabilities Accounts payable 286,731
Fund Balance Restricted 4,374,103 Total Liabilities and Fund Balance$ 4,660,834
See accompanying notes. 6
Jefferson County Board of Education High School Activity Funds
Notes to the Combined Financial Statement
June 30, 2020
Note A--Fund Structure and Summary of Significant Accounting Policies
Fund structure--The Jefferson County Board of Education (the District) High School Activity Funds (the Activity Funds) provide funding for the programs in thirty high schools and technical centers for District sponsored programs, and to supplement the activities provided by the District. The District prescribes policies for the supervision and administration of the Activity Funds in accordance with the requirements of the Kentucky Department of Education as set forth in its publication, “Accounting Procedures for Kentucky School Activity Funds.” Salaries for the treasurers of Activity Funds and other administrative support are paid by the District and recorded in the District’s General Fund.
High schools generate revenue for their funds primarily from student fees, allocations from the District, athletic event admissions, fund raising projects and donations.
Basis of Accounting--The combined statement of fund balance of the Activity Funds has been prepared in conformity with generally accepted accounting principles as applied to government units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.
The combined statement of fund balance was prepared in accordance with GASB No. 34, Basic Financial Statements – and Management Discussion and Analysis – for State and Local Governments, GASB No. 84, Fiduciary Activities and related standards.
The Activity Funds are special revenue funds of the District. These financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting.
Inventory--Inventory, consisting primarily of bookstore supplies and vending machine supplies, is stated at the lower of cost (first-in, first-out method) or market.
Use of Estimates--The preparation of the combined statement of fund balance requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of this combined financial statement. Actual results could differ from those estimates.
Subsequent Events--In preparing this combined financial statement, management of the District has evaluated events and transactions for potential recognition or disclosure through November 10, 2020, the date the combined financial statement was available to be issued.
7
Jefferson County Board of Education High School Activity Funds
Notes to the Combined Financial Statement, continued
June 30, 2020
Note B--Cash and Certificates of Deposit
Generally accepted accounting principles require the Activity Funds to disclose how they address custodial credit risk, interest rate risk, credit risk, and concentration of credit risk.
Statutes authorize the Activity Funds to invest in the following:
(1) Obligations of the United States and of its agencies and instrumentalities, repurchase agreements, and specially approved AAA rated corporate bonds;
(2) Bonds or certificates of indebtedness of the Commonwealth of Kentucky and of its agencies and municipalities;
(3) Any savings and loan associations insured by an agency of the United States up to the amount insured;
(4) Interest bearing deposits in national and state banks chartered in Kentucky and insured by an agency of the United States up to the amount so insured, and in larger amounts providing such bank shall pledge securities having a current quoted market value at least equal to any uninsured deposits.
The Activity Funds invest in certificates of deposit at various financial institutions located in Jefferson County, Kentucky, with various maturity dates and rates of interest. These certificates of deposit are stated at cost, which approximates their market value.
Custodial credit risk for deposits is the risk that in the event of a bank failure, the Activity Funds' deposits may not be returned to it. All cash deposits and certificates of deposit of the Activity Funds are covered by depositor insurance provided by the Federal Deposit Insurance Corporation (FDIC) up to $250,000 per depositor. Any amounts in excess of FDIC coverage are covered by pledged securities at the various financial institutions in the District's name.
By investing in certificates of deposit, the Activity Funds have minimized their exposure to credit risk. Interest rate risk is minimized by primarily investing in certificates of deposit with maturity dates of one year or less.
8
Jefferson County Board of Education High School Activity Funds
Notes to the Combined Financial Statement, continued
June 30, 2020
Note B--Cash and Certificates of Deposit--Continued
Certificates of deposit activity during the year ended June 30, 2020 is summarized as follows:
Certificates Certificates of Deposit of Deposit July 1, 2019 Deposits Withdrawals June 30, 2020
Atherton High School$ 5,000 $ - $ - $ 5,000 Ballard High School 49,108 - - 49,108 Butler Traditional High School 45,000 - - 45,000 Dupont Manual High School 150,000 - - 150,000 Eastern High School 25,000 - - 25,000 Fairdale High School 80,000 - - 80,000 Jeffersontown High School 62,958 - - 62,958 Louisville Male High School 97,000 - - 97,000 Pleasure Ridge Park High School 30,000 - - 30,000 Seneca High School 30,000 - (30,000) - Valley High School 30,000 - - 30,000 Youth Performing Arts School 52,301 - - 52,301 $ 656,367 $ - $ (30,000) $ 626,367
Note C--Future Funding
Funding for the Activity Funds is generally dependent upon the fund raising ability of the students, parents and others in the high schools, and the success of the other programs. Continuation of the various activities in each high school is predicated upon the ability of students, parents and others to raise funds, the students' intent to continue their activities, and upon the District's continued support of these activities.
9
COMBINING INFORMATION
Jefferson County Board of Education High School Activity Funds
Combining Statement of Fund Balance
June 30, 2020
Atherton Ballard High High Total School School
Assets Cash$ 3,805,973 $ 147,883 $ 316,239 Certificates of Deposit 626,367 5,000 49,108 Accounts receivable 67,089 1,485 566 Inventory 161,405 5,543 23,121 Total Assets 4,660,834 159,911 389,034
Liabilities Accounts payable 286,731 394 85
Fund Balance Restricted 4,374,103 159,517 388,949 Total Liabilities and Fund Balance$ 4,660,834 $ 159,911 $ 389,034
See Report of Independent Auditors. 10
Jefferson County Board of Education High School Activity Funds
Combining Statement of Fund Balance, continued
June 30, 2020
Breckinridge James Butler Metropolitan Brown Traditional High High High School School School
Asse ts Cash$ 5,555 $ 147,234 $ 212,253 Certificates of Deposit - - 45,000 Accounts receivable - 2,549 1,233 Inventory - 3,324 17,422 Total Assets 5,555 153,107 275,908
Liabilities Accounts payable - 33,301 3,383
Fund Balance Restricted 5,555 119,806 272,525 Total Liabilities and Fund Balance$ 5,555 $ 153,107 $ 275,908
See Report of Independent Auditors. 11
Jefferson County Board of Education High School Activity Funds
Combining Statement of Fund Balance, continued
June 30, 2020
Central High Churchill Doss Magnet Career Park High School School School
Asse ts Cash$ 82,102 $ 28,272 $ 66,090 Certificates of Deposit - - - Accounts receivable - - 860 Inventory 4,912 - 7,605 Total Assets 87,014 28,272 74,555
Liabilities Accounts payable 4,987 - -
Fund Balance Restricted 82,027 28,272 74,555 Total Liabilities and Fund Balance$ 87,014 $ 28,272 $ 74,555
See Report of Independent Auditors. 12
Jefferson County Board of Education High School Activity Funds
Combining Statement of Fund Balance, continued
June 30, 2020
Dupont Manual Eastern Fairdale High High High School School School
Asse ts Cash$ 516,669 $ 311,418 $ 204,337 Certificates of Deposit 150,000 25,000 80,000 Accounts receivable - - 3,016 Inventory 10,498 - 589 Total Assets 677,167 336,418 287,942
Liabilities Accounts payable 189,353 4,892 -
Fund Balance Restricted 487,814 331,526 287,942 Total Liabilities and Fund Balance$ 677,167 $ 336,418 $ 287,942
See Report of Independent Auditors. 13
Jefferson County Board of Education High School Activity Funds
Combining Statement of Fund Balance, continued
June 30, 2020
Jefferson Fern Creek Iroquois County High High High School School School
Asse ts Cash$ 131,188 $ 41,503 $ 351,415 Certificates of Deposit - - - Accounts receivable 41,571 - - Inventory 14,209 950 1,127 Total Assets 186,968 42,454 352,542
Liabilities Accounts payable 30,646 542 6,655
Fund Balance Restricted 156,322 41,912 345,887 Total Liabilities and Fund Balance$ 186,968 $ 42,454 $ 352,542
See Report of Independent Auditors. 14
Jefferson County Board of Education High School Activity Funds
Combining Statement of Fund Balance, continued
June 30, 2020
Jeffersontown Liberty Louisville Male High High High Total School School
Asse ts Cash$ 19,409 $ 22,296 $ 415,524 Certificates of Deposit 62,958 - 97,000 Accounts receivable - - - Inventory - 264 17,162 Total Assets 82,367 22,560 529,686
Liabilities Accounts payable 8,230 683 860
Fund Balance Restricted 74,137 21,877 528,826 Total Liabilities and Fund Balance$ 82,367 $ 22,560 $ 529,686
See Report of Independent Auditors. 15
Jefferson County Board of Education High School Activity Funds
Combining Statement of Fund Balance, continued
June 30, 2020
Minor Phoenix Daniels Moore School of Academy School Discovery
Asse ts Cash$ 8,174 $ 72,419 $ 10,752 Certificates of Deposit - - - Accounts receivable - 1,727 - Inventory - 912 - Total Assets 8,174 75,058 10,752
Liabilities Accounts payable - 24 -
Fund Balance Restricted 8,174 75,034 10,752 Total Liabilities and Fund Balance$ 8,174 $ 75,058 $ 10,752
See Report of Independent Auditors. 16
Jefferson County Board of Education High School Activity Funds
Combining Statement of Fund Balance, continued
June 30, 2020
Pleasure Ridge Seneca Park High High Academy@ School School Shawnee
Asse ts Cash$ 110,743 $ 105,630 $ 53,756 Certificates of Deposit 30,000 - - Accounts receivable 1,162 1,219 - Inventory 8,194 4,697 996 Total Assets 150,099 111,546 54,752
Liabilities Accounts payable - - -
Fund Balance Restricted 150,099 111,546 54,752 Total Liabilities and Fund Balance$ 150,099 $ 111,546 $ 54,752
See Report of Independent Auditors. 17
Jefferson County Board of Education High School Activity Funds
Combining Statement of Fund Balance, continued
June 30, 2020
Southern State High Agency School Schools T.A.P.P.
Asse ts Cash$ 54,235 $ 5,438 $ 24,599 Certificates of Deposit - - - Accounts receivable 455 - - Inventory 4,643 7,002 - Total Assets 59,333 12,440 24,599
Liabilities Accounts payable - - -
Fund Balance Restricted 59,333 12,440 24,599 Total Liabilities and Fund Balance$ 59,333 $ 12,440 $ 24,599
See Report of Independent Auditors. 18
Jefferson County Board of Education High School Activity Funds
Combining Statement of Fund Balance, continued
June 30, 2020
Valley Waggener Western High High High Total School School
Asse ts Cash$ 86,047 $ 66,763 $ 53,358 Certificates of Deposit 30,000 - - Accounts receivable 3,909 - 187 Inventory 20,795 5,735 1,670 Total Assets 140,751 72,498 55,215
Liabilities Accounts payable - 2,550 147
Fund Balance Restricted 140,751 69,948 55,068 Total Liabilities and Fund Balance$ 140,751 $ 72,498 $ 55,215
See Report of Independent Auditors. 19
Jefferson County Board of Education High School Activity Funds
Combining Statement of Fund Balance, continued
June 30, 2020
Youth Performing Art School
Asse ts Cash$ 134,670 Certificates of Deposit 52,301 Accounts receivable 7,150 Inventory 35 Total Assets 194,156
Liabilities Accounts payable -
Fund Balance Restricted 194,156 Total Liabilities and Fund Balance$ 194,156
See Report of Independent Auditors. 20
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements
Year Ended June 30, 2020
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disburse me nts June 30, 2020
Academy @ Shawnee$ 35,043 $ 85,416 $ 66,703 $ 53,756 Atherton High School 144,361 551,632 548,110 147,883 Ballard High School 312,945 625,845 622,551 316,239 Breckinridge Metropolitan High 6,928 4,997 6,370 5,555 Butler Traditional High School 244,246 599,959 631,952 212,253 Central High - Magnet Career Academy 70,216 453,891 442,005 82,102 Churchill Park School 29,438 4,916 6,082 28,272 Doss High School 69,833 138,925 142,668 66,090 Dupont Manual High School 294,705 990,931 768,967 516,669 Eastern High School 293,292 571,756 553,630 311,418 Fairdale High School 138,606 333,484 267,753 204,337 Fern Creek High School 43,174 464,420 376,406 131,188 Iroquois High School 35,060 127,351 120,908 41,503 James Graham Brown School 73,783 268,583 195,132 147,234 Jefferson County High School 335,958 322,642 307,185 351,415 Jeffersontown High School 27,491 161,563 169,644 19,410 Liberty High School 18,752 11,921 8,377 22,296 Louisville Male High School 225,949 1,239,954 1,050,379 415,524 Minor Daniels Academy 5,309 7,139 4,274 8,174 Moore Traditional School 45,566 265,055 238,202 72,419 Phoenix School Of Discovery 2,477 12,410 4,135 10,752 Pleasure Ridge Park High School 162,130 434,885 486,272 110,743 Seneca High School 93,420 183,323 171,113 105,630 Southern High School 51,835 136,364 133,964 54,235 State Agency Schools 24,530 6,008 25,100 5,438 Teenage Parent Program 27,560 5,991 8,952 24,599 Valley High School 85,864 160,248 160,065 86,047 Waggener High School 71,004 114,620 118,861 66,763 Western High School 42,201 101,633 90,475 53,359 Youth Performing Arts School 120,391 206,117 191,838 134,670 Grand Total$ 3,132,067 $ 8,591,979 $ 7,918,073 $ 3,805,973
See Report of Independent Auditors. 21
SUPPLEMENTARY SCHEDULES OF CASH RECEIPTS AND DISBURSEMENTS BY ACTIVITY
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity
Year Ended June 30
Atherton High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Academies$ - $ 659 $ 749 $ 96 $ 6 Adult Revenue Acct 1,022 612 582 - 1,052 APHG 602 2,471 3,379 910 604 Art Club - 130 130 - - Athletic Department 989 4,840 6,733 1,386 482 Athletic Insurance - 6,150 9,400 3,280 30 Athletic Ticket Sales - 87,565 74,216 (13,349) - Athletic Tournaments - 4,643 4,157 (486) - Athletics Concessions 3,274 25,429 9,879 (10,686) 8,138 Band 28,268 24,072 47,010 1,000 6,330 Beta 855 1,760 2,405 - 210 Black History Program 180 - - - 180 BSU - Black Student Union 1,890 275 497 752 2,420 Cd-Patrick Kirwan (5,000) - - - (5,000) Change Fund - 3,750 3,950 200 - Charity - 372 - - 372 Chess Team 355 - 40 114 429 Chorus 2,481 5,091 5,096 - 2,476 Drama 3,987 4,314 10,006 1,705 - Drama:Field Trips - - 2,876 3,774 898 Ece: Barnes 515 756 50 - 1,221 Ece: Boston 939 - - - 939 FCCLA 752 - - (752) - Fee Waiver - 21,456 11,186 (10,270) - French Club 860 624 568 - 916 Garden Club/Beautification 582 - - - 582 General - 848 935 89 2 German Club 22 - - - 22 Holocaust/Penner 1,265 13,794 14,189 320 1,190 Hope / Student Emergency 982 - 982 - - Hosa - 890 538 - 352 IB Classes 15 1,710 1,623 231 333 Japanese Club 342 - 109 - 233 Junior Class 247 2,754 2,790 (135) 76 Library Dept - 97 97 - - Marine Biology Club 3,525 1,867 3,733 - 1,659 Men of Quality 76 - 76 - - MSA - Muslim Student Association 432 - 26 - 406 Newspaper - 600 600 - - NHS 1,871 2,383 3,301 - 953 Orchestra 1,091 - 893 - 198 Parking Fees - 5,080 5,080 - - Pep Club - 39 - - 39
See Report of Independent Auditors. 22
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Atherton High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Photography Club$ 284 $ - $ 284 $ - $ - Registration Fees - 142,897 135,436 (2,403) 5,058 Rho Kappa 1,850 2,924 3,118 237 1,893 School Store 13,613 8,637 6,535 30 15,745 Senior Class 5,914 8,420 14,022 211 523 Social Club 919 460 290 - 1,089 Sophomore Class - 76 - (76) - Spanish Club 668 - - - 668 Sports: Archery 10,712 26,197 20,405 (378) 16,126 Sports: Baseball 5,459 6,301 4,799 (440) 6,521 Sports: Bowling 995 300 - (20) 1,275 Sports: Boys Basketball 2,771 200 3,590 3,725 3,106 Sports: Cheerleading 297 17,151 17,611 1,885 1,722 Sports: Cross Country 3,005 13,405 10,421 (877) 5,112 Sports: Dance Team 2,223 120 - 1,476 3,819 Sports: Field Hockey 4,665 4,449 3,382 1,496 7,228 Sports: Football - 9,398 6,798 2,549 5,149 Sports: Girls Basketball 2,001 300 2,437 474 338 Sports: Golf-Boys/Girls 583 - - (240) 343 Sports: Lacrosse-Girls 931 4,776 5,040 540 1,207 Sports: Soccer - Boys 305 40 674 1,943 1,614 Sports: Soccer - Girl 5,728 1,410 4,534 1,000 3,604 Sports: Softball 1,654 - - (240) 1,414 Sports: Step Team - 55 - 200 255 Sports: Swimming 48 3,021 2,932 (40) 97 Sports: Tennis 190 66 64 (146) 46 Sports: Track 617 4,487 918 2,356 6,542 Sports: Volleyball 761 13,284 4,636 - 9,409 Sports: Wrestling 1,921 1,156 1,992 1,600 2,685 Sports: Lacrosse-Boys 996 626 270 1,875 3,227 Student Activities 18,774 2,613 13,961 4,462 11,888 Tsa - Technology Student - 300 285 - 15 World Language Depart - 1,509 2,071 562 - Y-Club 4,058 40,443 42,082 - 2,419 Yearbook - 11,330 11,390 60 - Youth Service Center - 250 250 - - Grand Total$ 144,361 $ 551,632 $ 548,110 $ -$ 147,883
See Report of Independent Auditors. 23
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Ballard High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Academics$ 1,795 $ - $ 135 $ - $ 1,660 Adult Acct. 17 182 - (199) - Adult Vending 416 2,899 2,364 199 1,150 Advm Lance 604 708 855 - 457 AP Testing 34,821 28,244 114,649 78,573 26,989 Archery 911 6,050 4,790 (760) 1,411 Art Dobson 628 1,104 816 1,000 1,916 At Risk - 25,236 57 (25,179) - Athletic Insurance 7,188 14,185 15,272 1,059 7,160 Athletics 41 95,072 105,300 17,764 7,577 Auditorium 2,784 - - - 2,784 AV 453 660 222 - 891 Bach 709 - - - 709 Ballard Band - 76 - - 76 Ballard Boys Basketball 295 - - - 295 Ballard Football 1,442 - 2,319 1,000 123 Ballard Girls Basketball 1,019 120 450 (299) 390 Barc 853 - 100 - 753 Best Buddies 766 693 602 - 857 Beta 169 1,800 1,534 - 435 Black Student Union 106 507 439 - 174 Bookstore 6,524 30,057 22,021 1,137 15,697 Boys Baseball 823 1,461 873 - 1,411 Boys Golf Team 3,099 174 3,611 625 287 Boys Tennis 415 1,557 651 1,000 2,321 Business Computer - 500 - (500) - Certificate of Deposit (49,108) - - - (49,108) Change Fund - 6,000 6,000 - - Cheerleaders 1,708 7,268 4,849 940 5,067 Chemistry Club 6,265 388 915 (175) 5,563 Choir 400 4,068 6,508 2,040 - Class of 2019 6,698 - 1,453 (5,245) - Class of 2020 18,985 4,982 10,871 4,055 17,151 Class of 2021 14,948 2,340 4,940 5,490 17,838 Class of 2022 10,797 2,650 - 5,065 18,512 Class of 2023 - 1,370 - 9,755 11,125 Collage 1,160 17 1,177 - - Cyber Engineering 3,050 - - - 3,050 Dance Maroon 34,448 13,142 34,197 154 13,547 Debate 331 - 20 - 311 Donations 1,867 41,500 1,000 - 42,367 Drama Fundraiser 13,265 22,476 26,038 1,950 11,653 Ece-Cbe 4,672 999 - - 5,671
See Report of Independent Auditors. 24
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Ballard High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Environmental Club$ 586 $ - $ - $ - $ 586 Evans 3,879 60 1,858 - 2,081 Explorers International - 2,750 476 - 2,274 FBLA 660 3,760 7,014 3,035 441 Field Trips - 3,630 3,074 (556) - Foreign Exchange 3,571 5,038 5,300 - 3,309 Foreign Language 738 - - - 738 French Club 79 - - - 79 Freshmen Aca. Hospitality 113 - - - 113 Girls Tennis 532 396 952 24 - Girls Track/Cross Country - 8,443 1,010 - 7,433 Golf Scramble 1,365 - - - 1,365 Hall of Fame 93 - - - 93 Interest & Cds 310 1,633 - (1,913) 30 Japanese 288 200 - - 488 KYA/KUNA 17 18,857 17,629 - 1,245 Math 862 36 293 (605) - Men of Quality 650 - - - 650 Mu Alpha Theta 2,929 1,188 1,130 - 2,987 National Art Honor Society 1,653 - - 270 1,923 National English Honors 500 - - - 500 Newspaper - - 549 549 - NHS 9,101 3,270 816 (270) 11,285 Orchestra 2,449 2,671 5,198 4,571 4,493 Parking - 4,205 4,205 - - Photography Club 160 - - - 160 PSAT 1,391 4,900 7,785 1,494 - Quick Recall 2,000 - - - 2,000 Region 6 Golf Tournament 827 - 827 - - Saga - 115 - - 115 Scholarship 5,664 - 4,000 - 1,664 Science Fees 2,197 344 858 (45) 1,638 Ski Club 453 - - (453) - Social Studies 270 - - (270) - Spanish Club 247 1,256 1,141 - 362 Spanish Honor 133 - - - 133 Sports Passes - 35,108 18,821 (16,287) - Star Fund Arts Bldg 355 - - - 355 Student Activities 114,813 194,040 140,344 (103,450) 65,059 Student Technology 745 - - - 745
See Report of Independent Auditors. 25
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Ballard High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Summer School$ 1,600 $ - $ 180 $ (1,420) $ - Swimming 15 5,623 5,479 - 159 Thespian Festival - 9,176 7,722 - 1,454 Turtleneck Tuesday Club 53 - - (53) - United Basketball League 309 233 - - 542 Volleyball 448 108 1,840 1,500 216 Web Design 144 - - - 144 Yearbook 15,382 320 9,022 14,430 21,110 Grand Total$ 312,945 $ 625,845 $ 622,551 $ -$ 316,239
See Report of Independent Auditors. 26
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Breckinridge Metropolitan High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
At Risk$ - $ 4,680 $ 4,506 $ (174) $ - Bank Charges - - 179 179 - Faculty/Staff Activities 1 - - - 1 Fred Wiche Award 65 - 65 - - Fund for the Arts 833 - 156 - 677 General 4,634 - - (179) 4,455 Men of Quality 74 - - - 74 Pepsi 62 317 228 - 151 Student Activities 1,260 - 1,236 174 198 Grand Total$ 6,928 $ 4,997 $ 6,370 $ -$ 5,555
See Report of Independent Auditors. 27
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
James Graham Brown School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
1st Grade A$ - $ 100 $ 100 $ - $ - 1st Grade B - 80 80 - - 2nd Grade A 50 386 442 72 66 2nd Grade B 50 328 427 81 32 3rd Grade A&B - 400 400 - - 4th & 5th Grade Trip - 38,346 8,390 80 30,036 4th Grade - 1,815 1,945 130 - 5th Grade - 2,459 1,790 145 814 6th Grade Team 1,340 2,404 1,318 136 2,562 7th Grade 377 1,020 758 (21) 618 8th Grade 700 942 730 (14) 898 Academic Teams High School 1,247 - 924 - 323 Adult Generated Funds - 150 29 - 121 Anatomy - 950 950 - - AP Test 4,069 18,368 14,544 - 7,893 Archery - 1,398 220 - 1,178 Art Honor Society 492 - 90 - 402 Art Rm 201 - 240 - (240) - Art Rm 317 - 240 40 (200) - At Risk Fees - 7,848 572 (7,276) - Athletic Insurance 830 3,110 1,640 - 2,300 Athletics 4,099 8,069 8,099 (650) 3,419 Band 525 3,732 2,868 140 1,529 Basketball Boys Middle/High School 606 6,486 2,805 (332) 3,955 Basketball Girls 126 845 - - 971 Beta Club 11 540 529 - 22 Black Student Union 1,135 - - - 1,135 Bowling 1,485 150 260 - 1,375 Boys Soccer - 1,800 - (1,800) - Ceramics/Sculpture - 935 935 - - Change Fund - 900 900 - - Cheerleading 38 - - - 38 Chemistry - 200 50 (150) - Chorus 500 3,810 4,300 40 50 Class of 2020 8,005 123 1,545 - 6,583 Class of 2021 0 2,904 490 - 2,414 Concessions 4,510 - 276 - 4,234
See Report of Independent Auditors. 28
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
James Graham Brown School
Ca sh Ca sh Balance Balance Name of Activity July 1, 2019 Receipts Disburse me nts Transfers June 30, 2020
Courtesy Fund$ 810 $ 755 $ 453 $ - $ 1,112 Creative Writing - 540 540 - - Digital Game Design - 300 300 - - Drama 809 3,468 2,945 (70) 1,262 Ele Music - 1,423 1,275 - 148 Elementary Basketball 3,310 7,562 7,156 (168) 3,548 Elementary Beta Club 51 800 461 - 390 Elementary Quick Recall 345 75 104 - 316 Environmental Club 346 120 - - 466 Es Visual Art Rotation Rm201 - 545 550 5 - Field Trip Multi-Grade 111 330 471 50 20 Forensics - - 50 50 - High School Visual Art Rm 317 - 1,360 1,375 15 - Id - 965 1,030 65 - Interest Income 1 51 39 - 13 Journalism 216 1,251 1,014 - 453 Junior Beta Club 1,453 1,025 666 - 1,812 Kindergarten 1 - 120 140 20 - Kindergarten 2 - 220 210 - 10 Kuna - 420 - - 420 Kuna High School 1,169 4,940 5,185 (120) 804 Kuna Middle School 837 3,430 3,630 (85) 552 Kya Middle School 469 - - - 469 Library - 8,714 8,728 14 - Lockers - 1,415 1,430 15 - Lost Textbook - 190 190 - - Lower School Fees - 20 20 - - Ms Visual Art Rm 201 6&7 - 920 1,160 240 - Ms Visual Art Rm 317 8Th - 1,200 1,400 200 - National Honor Society 453 640 286 - 807 Orchestra 13,459 28,783 17,742 160 24,660 P.E. - 857 862 5 - Pep Club 2,770 1,155 945 - 2,980 Pirate 1:1 Device Rental - 8,633 8,658 25 -
See Report of Independent Auditors. 29
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
James Graham Brown School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disburse m e nts Transfers June 30, 2020
Psat/Nmsqt$ - $ 360 $ - $ (105) $ 255 Registration Fees E/M/H - 15,499 14,360 (879) 260 Registration Fees K-2 - 200 500 300 - Robotics 699 1,994 2,549 - 144 Robotics Club - 630 - - 630 Sci Olympiad Invitational - 1,400 336 (500) 564 Science - 2,370 2,370 - - Science Olympiad Team 352 - 587 500 265 Science Rm 320 - 300 450 150 - Science Rm 328 - 300 300 - - Senior English - 180 270 90 - Soccer - Boys - - 179 2,950 2,771 Spanish - 550 550 - - Spanish Film Society 262 - - - 262 Student General 5,327 1,760 2,612 6,672 11,147 Summer Enrichment Program - - - - - Swim Team 270 5,792 4,029 - 2,033 Technology - 4,255 4,325 70 - Tremont Freshman Retreat 16 18,866 18,339 - 543 Tremont Sophomore Trip 908 12,142 3,119 110 10,041 Tv Production Club 411 - - - 411 Upper School 9th-11th - 1,990 1,990 - - Upper School Fees - 12th 396 600 996 - - Upper School Fees - 6-8th - 2,135 2,215 80 - Vending - Adult Pepsi 708 506 591 - 623 Vending - Athletics Pepsi 2,338 1,144 2,800 - 682 Volleyball 2,940 780 2,309 - 1,411 Workbook Account - 565 565 - - Yearbook 2,352 960 1,327 - 1,985 Grand Total$ 73,783 $ 268,583 $ 195,132 $ -$ 147,234
See Report of Independent Auditors. 30
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Butler Traditional High School Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Academics$ 9,786 $ 16,669 $ 4,629 $ (948) $ 20,878 Administrative 1,304 - - (320) 984 Adult 2,662 902 626 (212) 2,726 Allied Health 1,000 6 3,841 3,835 1,000 Annual/Yearbook 1,642 29,675 24,312 (1,769) 5,236 Archery 2,310 1,888 3,447 (30) 721 Art 36 270 6,756 6,450 - At Risk - 33,732 - (33,732) - Athletics 6,821 174,371 169,692 694 12,194 Baseball 7,589 - 3,245 (747) 3,597 Basketball Boys 24,510 19,409 20,045 (18,873) 5,001 Basketball Girls 9,542 6,472 12,519 (442) 3,053 Bear Buddies 1,343 2,212 2,659 - 896 Bear Walk 10 9,450 9,460 - - Beta Club 2,735 3,793 3,235 - 3,293 Black Student Union 1,088 877 995 - 970 Bloss Stadium 2,000 - - - 2,000 Bowling Team 1,012 - - - 1,012 Certificates Of Deposit (45,000) - - - (45,000) Change - 3,605 3,800 195 - Cheer 3,397 51,021 57,707 5,640 2,351 Computer Science Club 250 750 - - 1,000 Cross Country Boys 3,045 5,755 4,023 (700) 4,077 Cross Country Girls 3,368 5,755 3,713 (700) 4,710 Dance Team 1,457 10,994 13,520 1,069 - Debate 500 - - - 500 Dual Credit 5,114 - 1,775 - 3,339 Ece Classroom 28 - - - 28 Entrepreneurship - 2,073 1,406 - 667 Fbla 3,880 1,259 2,221 - 2,918 Fca 988 - 338 (30) 620 Fees 6,414 59,113 17,242 (48,285) - Field Hockey 909 88 120 - 877 Field Trips 1,188 - - (1,188) - Football 12,039 22,321 28,363 (764) 5,233 Golf Boys 2,678 5,318 6,844 - 1,152 Golf Girls 4,442 5,378 6,990 (40) 2,790 Gray's 20,597 20,881 38,662 23,358 26,174 Holiday Program - 517 517 - - Hosa - 439 288 - 151
See Report of Independent Auditors. 31
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Butler Traditional High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Hospitality$ 910 $ 990 $ 525 $ - $ 1,375 Humanities 3,500 10,063 20,129 6,566 - Interest 4,275 2,393 - - 6,668 Journalism/Inkspot 2 - - (2) - Jrotc 1,620 350 525 - 1,445 Key Club 1,067 - - - 1,067 Kuna/Kya 6,885 26,704 30,055 (282) 3,252 Media Center 1,060 250 8,705 7,705 310 Music - - 1,920 1,920 - National Art Honor Society 198 - - - 198 Nhs 3,966 2,525 802 (983) 4,706 Orchestra 1,350 188 339 - 1,199 PE - - 9,260 9,260 - Pep Club 79 - 32 - 47 Robotics/Engineering 3,292 150 4,111 1,240 571 Science - - 6,670 6,670 - Senior Athletic Awards 3,629 - - - 3,629 Seniors 2019 8,461 276 8,737 - - Seniors 2020 20,678 20,792 30,184 6,325 17,611 Seniors 2021 12,809 4,909 2,885 6,900 21,733 Seniors 2022 6,272 - - 6,480 12,752 Seniors 2023 - - - 8,300 8,300 Soccer Boys 3,009 3,069 4,008 (2,070) - Soccer Girls 3,374 4,069 5,037 (1,135) 1,271 Softball 3,578 15,984 13,972 (196) 5,394 Sources of Strength 1,035 - 320 - 715 State Textbook 179 280 459 - - Student Activities 16,866 1 9,780 11,186 18,273 Student Purchases 5,914 125 - - 6,039 Swim Team 286 363 324 - 325 Tennis Boys 552 - 291 - 261 Tennis Girls 2,658 - 267 (30) 2,361 Testing 12,298 4,078 12,704 - 3,672 Track Boys 1,671 1,767 1,220 - 2,218 Track Girls 3,926 1,767 1,695 - 3,998
See Report of Independent Auditors. 32
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Butler Traditional High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disburse me nts Transfers June 30, 2020
Unified Basketball 1,335 - - - 1,335 Vending 618 310 - - 928 Video Board Ads 2,141 500 - - 2,641 Volleyball 3,069 3,064 4,004 (315) 1,814 Weight Room 1,000 - - - 1,000 Grand Total$ 244,246 $ 599,959 $ 631,952 $ -$ 212,253
See Report of Independent Auditors. 33
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Central High Magnet Career Academy
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Adult Acct$ 145 $ 784 $ 573 $ 20 $ 376 Adult Acct - Bereavement 683 - 109 - 574 AP Test 2,724 9,520 11,176 - 1,068 Aquatics - 12,925 12,925 - - Art - 75 75 - - Asa Club 567 - 355 - 212 At Risk - 36,756 48 (36,708) - Athletic Change Fund - 12,000 12,000 - - Athletic Insurance - 2,875 2,500 (375) - Athletic Trainer 57 1,425 1,780 440 142 Athletics - 84,681 88,194 3,513 - Band - 1,123 225 (898) - Baseball 5,394 342 720 - 5,016 Basketball-Girls 2,133 2,731 3,416 - 1,448 Beta Club 462 1,160 1,121 - 501 Bsu Club - 60 - - 60 C/O 2019 1,000 - 983 (17) - C/O 2020 6,601 20,888 28,769 1,280 - C/O 2021 708 3,615 119 - 4,204 C/O 2022 90 850 - 270 1,210 C/O 2023 - 975 - - 975 Centrons Robotics Club 1,606 11,050 - - 12,656 Champ Camp 784 3,650 4,434 - - Cheer 5,433 18,999 16,685 (300) 7,447 Choir 804 120 2,884 1,960 - Chs 1:1 - 975 975 - - Coffee Cart - 31 - - 31 Concessions - 28,579 28,443 (50) 86 Education Rising Club 22 220 70 - 172 Fbla/Deca 695 - - (695) - Field Trip - 17,515 17,893 378 - Football 8 1,986 2,483 489 - Genealogy Club 103 - - - 103 Gospel Choir 318 1,585 (100) - 2,003 Graduation Cords 139 - - - 139 Hall of Fame 1,347 1,400 1,000 - 1,747 Hosa Club 1,005 7,047 5,548 (270) 2,234 Interest 34 201 - (235) - Library - 1,627 1,627 - - LOL(Ladies of Leadership) - 472 383 400 489
See Report of Independent Auditors. 34
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Central High Magnet Career Academy
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Marching Band$ 8,505 $ 57,905 $ 67,258 $ 848 $ - Men of Quality 583 - 111 - 472 National Honor Society 118 775 558 - 335 Njrotc - 200 2,800 2,600 - Nursing 1 - 20 1,500 1,480 - Nursing 2 - - 1,380 1,380 - Orchestra - 70 1,188 1,118 - P.E. - 965 965 - - Pepsi 233 - - (233) - Pre-Med - 390 390 - - Science - 2,365 10,755 8,390 - Soccer 1,065 845 759 (1,151) - Social Studies - 756 - - 756 Softball 1,284 165 1,090 (50) 309 Speedway Business - 176 176 - - Speedway Store - 12,021 10,821 - 1,200 Spirit Wear Store - 7,785 7,665 50 170 Stingettes 543 4,972 4,880 (140) 495 Student Activity 12,403 26,293 30,474 (8,222) - Student Activity 2 - 320 10,761 24,728 14,287 Swim Team - 4,016 1,897 - 2,119 Tennis Team 164 25 189 - - Track Team 368 3,909 1,654 - 2,623 Twirlettes 1,575 1,714 3,009 - 280 Uni Espania (Spanish Club) - 109 - - 109 Unit Support Njrotc 893 6,436 3,779 - 3,550 Vet Science - 495 495 - - Volleyball 845 16,105 16,731 - 219 Wrestling 3,985 16,816 13,304 - 7,497 Yearbook 4,790 - - - 4,790 Grand Total$ 70,216 $ 453,891 $ 442,005 $ -$ 82,102
See Report of Independent Auditors. 35
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Churchill Park School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Anderson$ 100 $ - $ - $ - $ 100 Carlson 1,068 - 500 - 568 Early Childhood 109 - - - 109 Fitchett 89 - - - 89 Graduation/Reimbursement 25 - - - 25 Guetig 1,024 1,781 1,747 - 1,058 Interest on Account 67 6 48 - 25 Johnson 57 - - - 57 Mason 168 - - - 168 Mcgiveney 169 350 90 - 429 Megan Knabel Memorial 109 - - - 109 Ocasio 284 - - (284) - Pathways 359 - - - 359 Pohlhaus - - - 284 284 Pool Fund 12 - - - 12 Prom 187 - - - 187 Raby 504 - 32 - 472 Ramsey 1,573 - 666 - 907 Room 23 183 - - - 183 Room 24 362 - - - 362 Room 25 93 - - - 93 Room 26 167 - - - 167 Roth 281 - 202 - 79 Searcy 75 - - - 75 Smith 20 - - - 20 Social Committee 55 500 538 - 17 Sons 213 - - - 213 Special Olympics (Bowl) 5 - - - 5 Special Olympics (Swim) 628 - 520 - 108 Staff Activities 2,626 372 1,452 - 1,546 Student General 17,392 1,908 94 - 19,206 Stutz 352 - 164 - 188 Wilkerson 679 - 30 - 649 Willis 404 - - - 404 Grand Total$ 29,438 $ 4,916 $ 6,082 $ -$ 28,272
See Report of Independent Auditors. 36
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Doss High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Acad Comp/Quick Recall$ 658 $ - $ - $ - $ 658 ACT/AP Test Prep 926 964 720 - 1,170 Athletic Concessions 2,876 11,146 8,727 (2,604) 2,691 Athletic Insurance - 2,410 2,760 350 - Athletic Tournaments - 150 - (150) - Athletics 645 21,186 25,908 4,077 - Band 2,063 6,796 6,086 762 3,535 Baseball 6,457 1,446 7,906 220 217 Black Student Union 58 - - - 58 Bowling 1,348 3,518 1,420 - 3,446 Boys Basketball 11,889 10,479 17,907 40 4,501 Boys Basketball Tournament - - 60 60 - Boys Soccer 34 - - - 34 Business/Finance Academy - - 5,000 5,000 - Change Fund - 2,400 2,500 100 - Cheer 126 1,183 1,395 363 277 Chess Club 81 - - - 81 Choir 1,198 463 589 363 1,435 Class of 2019 5,505 750 4,255 (2,000) - Class of 2020 - Seniors 2,260 3,209 2,765 596 3,300 Class of 2021- Juniors 1,585 - - 1,354 2,939 Class of 2022 - Sophomore 842 - - 1,354 2,196 Class of 2023 - Freshman - 30 - 1,354 1,384 Coffee Cart 1,190 625 1,132 - 683 Cross Country 29 338 281 62 148 District Athletics - Cpr 1,090 3,395 2,185 - 2,300 Dragon Pride-Adults - 708 2,213 2,000 495 Dragon Pride-Students 6,871 20 104 40 6,827 English Department 118 - - - 118 Fac Staff Account 162 786 108 - 840 Fbla 135 - - - 135 Fee Waiver (Jcps) - 29,088 - (29,088) - Football 3,668 4,100 4,493 (1,270) 2,005 Freshman Academy - - 5,000 5,000 - Gaming 798 1,000 195 (644) 959 General Activities 2,694 194 931 17 1,974 Girls Basketball 1,182 435 490 - 1,127
See Report of Independent Auditors. 37
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Doss High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Golf$ 118 $ - $ - $ - $ 118 Interest Income 9 8 - (17) 0 J.A.G. 759 220 115 - 864 Kuna 92 4,728 3,456 1,024 2,388 Ladies of Leadership 1,152 429 50 - 1,531 Media Center 481 - - - 481 Men of Quality 213 - - - 213 Nursing 250 - - 100 350 Orchestra 263 6,817 3,581 1,267 4,766 Registration Fees - 6,685 30 (6,655) - S.T.E.M. Academy - - 5,000 5,000 - Skills Usa 1,014 - - - 1,014 Softball 1,575 252 871 (140) 816 Spirit Shop 518 2,886 6,178 2,774 - Student Recognition 1,618 - 5,447 4,846 1,017 Student Vending-Pepsi 1,340 3,212 - (4,552) - Swim Team 81 - - - 81 Tech & Design Academy - - 5,000 5,000 - Unified Basketball 21 - - - 21 Volleyball 1,175 381 988 500 1,068 Wrestling 524 4,940 4,360 3,517 4,621 Yearbook 2,142 1,548 2,461 (20) 1,209 Grand Total$ 69,833 $ 138,925 $ 142,668 $ -$ 66,090
See Report of Independent Auditors. 38
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Dupont Manual High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Academic Team$ 1,594 $ 975 $ 367 $ 500 $ 2,702 Administration 6,484 - - (80) 6,404 Amnesty International 63 - - 108 171 AP Testing 51,610 103,021 18,396 159,211 295,446 Art - 5 5 - - Art at the Beach 4,359 - - - 4,359 Art Club 1,074 - 501 - 573 Association for Computers - 40 - - 40 Athletic Change - 4,000 4,000 - - Athletics 91,255 249,073 267,380 (6,188) 66,760 At-Risk Student Fees - 14,904 14,622 (282) - Best Buddies 418 1,159 901 - 676 Beta Club 7,266 430 1,264 - 6,432 Black Student Union 1,832 - - (60) 1,772 Book Club 139 - - (15) 124 Campus Life 32 - - - 32 Catering Facs 1,365 114 145 - 1,334 Certificates Of Deposit (150,000) - - - (150,000) Change (Other) - 2,150 2,150 - - Chess Club 70 - - - 70 Chicago Trip 393 - 393 - - Class of 2019 4,063 - - (4,063) - Class of 2020 41,894 8,162 27,379 9,927 32,604 Class of 2021 21,463 1,800 3,500 9,690 29,453 Class of 2022 10,528 - 8,000 10,560 13,088 Class of 2023 - - - 11,585 11,585 College Essay Workshop 5 - - - 5 Crimson Crafters 32 - - - 32 Crimson Day 28,729 2,330 6,003 (5,460) 19,596 Crimson Record 862 90 376 (30) 546 Deaf Education 422 - - - 422 Debate Team 374 4,442 1,958 (1,852) 1,006 Dragon Boat 290 40 154 (170) 6 Dreamers Step Team 222 - - (30) 192 Engineering - 131 - - 131
See Report of Independent Auditors. 39
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Dupont Manual High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
English Nhs$ 347 $ 285 $ 65 $ - $ 567 Environmental Club 923 - - - 923 Executive Council 7,329 2,178 7,615 6,692 8,584 Faculty League 2,612 394 825 351 2,532 Faculty League Pepsi 124 227 - (351) - Fca 24 - - - 24 Fccla 262 2,979 355 (150) 2,736 Field Trips 145 3,641 4,068 282 - Foreign Lang Exchange 323 2,949 2,139 - 1,133 Forensic Society 1 - - - 1 French Club 695 40 55 - 680 French Scrabble 251 - 32 - 219 Future Physicians Of America - 5,165 4,112 - 1,053 Gay/Straight Alliance 481 - 223 - 258 Girl Up 154 100 100 69 223 Idea Festival 117 - - - 117 Impact 97 - - - 97 Interest 549 3,679 4,184 - 44 J & C Retreat 3,183 - - - 3,183 Journalism Club 890 - - - 890 Key Club 1,654 18,943 10,828 - 9,769 Ladies of Leadership - 465 442 - 23 Lahso 216 - - - 216 Latin Club 580 4,623 4,535 (508) 160 Launch X - 280 - - 280 Literary Magazine 1,596 - 921 - 675 Louisville Academy 0 - - - 0 Mock Trial 187 - 187 - - Mst Donations/Program 6,156 212 - (6,368) - Mst Freshman Camp 700 - - - 700 Mst Program - 4,392 4,488 6,368 6,272 Mu Alpha Theta 3,097 310 182 (84) 3,141 Nahs 5,553 1,930 2,108 - 5,375 National French Honor 709 45 359 - 395 Nhs 12,082 3,475 3,209 (2,520) 9,828 Outdoor Adventure 69 - - (69) - Parking Passes - 3,690 3,690 - -
See Report of Independent Auditors. 40
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Dupont Manual High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Physical Education$ - $ 20 $ 20 $ - $ - Postage 324 - - - 324 Project Graduation 14,225 - - 8,820 23,045 Publishers 1,937 - - - 1,937 Random Acts Of Kindness 78 695 171 - 602 Refugee Assistance Program 1,090 - 675 - 415 Science National Honor 1,820 660 - - 2,480 Science Olympiad 1,004 4,530 2,795 - 2,739 Sew What 737 2,892 7,698 8,319 4,250 Spanish Club 245 151 29 - 367 Spanish Nhs 3,199 377 645 - 2,931 Spirit Items 199 15,560 21,441 5,682 - Stadium - - 2,661 2,661 - Student Fees 50 370,799 158,901 (211,948) - Student Id Machine - 1,449 1,449 - - Student Mental Health Club 104 - - - 104 Student Senate 73 - - - 73 Summer Media Expedition 884 - - - 884 Technology Student Association 1,572 6,123 4,429 - 3,266 Unicef 334 - - - 334 Wildlife Club 116 842 150 - 808 Wise 2,857 164 86 - 2,935 Y Club 4,204 79,621 79,924 (552) 3,349 Yearbook 63,486 54,179 75,677 (45) 41,943 Young Democrats Club 175 - - - 175 Young Writers Workshop 18,048 - - - 18,048 Grand Total$ 294,705 $ 990,931 $ 768,967 $ -$ 516,669
See Report of Independent Auditors. 41
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Eastern High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Advance Placement$ 36,515 $ 5,787 $ 89,156 $ 96,844 $ 49,990 Art & Photo Club 20 - - - 20 Art I - 115 - - 115 Art II 125 169 - - 294 Asian Art & Culture Club 175 - - - 175 Athletic Change Fund - 8,494 8,500 6 - Athletics 5,878 188,015 190,678 (6) 3,209 At-Risk-Students - 26,172 4,829 (21,343) - Band 61 - - - 61 Best Buddies / Stocker 479 745 848 - 376 Black Student Union 184 - - - 184 Bryar Class / Unified 753 220 - - 973 Business Class 4,734 8,197 5,822 - 7,109 Choral Music 3,439 14,271 15,743 - 1,967 Class 2021 1,585 8,856 7,412 - 3,029 Class 2022 470 1,329 459 - 1,340 Class 2023 - 806 319 - 487 Class of 2020 13,506 16,965 11,418 450 19,503 Digital Music 18 - - - 18 Drama Club 6,842 2,474 1,614 - 7,702 Ehs Alumni 707 - - - 707 Elliott Scholar Cd (25,000) - - - (25,000) Elliott Scholar Cd Interest 415 444 - - 859 Elliott Scholarship 24,500 - 35 - 24,465 Exceptionally Eastern 104,789 204,291 142,983 (97,297) 68,800 Fbla 909 1,840 2,573 - 176 Fca 52 - - - 52 Fccla 408 630 703 - 335 Field Trips 13,317 1,835 8,546 21,343 27,949 Future Educators 1,761 - - - 1,761 Guitar - 2,388 2,000 - 388 H2O For Life / Water 484 - - - 484 Healthy Life 15 - - - 15 Holiday Caravan 6,717 24,667 25,763 500 6,121 Interact Club 199 - - - 199 Leaf Club 954 - - (575) 379
See Report of Independent Auditors. 42
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Eastern High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Library$ 626 $ 1,109 $ 1,550 $ 277 $ 462 Literary Magazine 1,279 - 500 - 779 Math Club - 76 201 125 - National Honor 5,032 1,736 619 1,700 7,849 National Japanese Honor - 329 348 19 - Newspaper 604 - - - 604 Orchestra 1,610 2,595 2,604 - 1,601 Outdoor Classroom 331 - - - 331 Parking 125 11,725 9,200 (2,450) 200 Pepsi-Adult 530 1,367 1,364 - 533 Pocketbook Insurance 964 8,725 7,836 - 1,853 Psat 18 523 - 32 573 Rotc 519 - - - 519 Science Club 128 2,350 850 - 1,628 Sign Language Club 2 - - - 2 Spanish Club 2,235 - - - 2,235 Spirit Club 4,167 846 3,039 - 1,974 Stlp 83 1,085 90 - 1,078 Student Government 215 - - - 215 Textbook State 4,976 3,250 - - 8,226 Video 155 - - - 155 Yearbook 64,041 17,330 6,028 375 75,718 Young Democrats 162 - - - 162 Young Republicans 479 - - - 479 Grand Total$ 293,292 $ 571,756 $ 553,630 $ -$ 311,418
See Report of Independent Auditors. 43
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Fairdale High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Adult Vending Snacks$ 217 $ 16 $ - $ - $ 233 Advanced Placement Test 312 - - - 312 Archery Team 3,622 9,405 6,576 - 6,451 Art 346 160 4,096 3,625 35 Art Club - 10 - - 10 At Risk 11,195 33,372 - (44,567) - Athletics 16,610 75,220 60,751 (9,400) 21,679 Band 815 9,268 11,155 1,440 368 Baseball 4,324 2,505 5,750 - 1,079 Basketball Boys 10,015 12,665 16,445 - 6,235 Basketball Girls 3,080 5,149 7,806 - 423 Bass Fishing Team - 40 40 - - Beta Club 2,840 430 52 - 3,218 Bookstore/Athletic Apparel 3,361 4,702 3,807 - 4,256 Bowling 84 2,186 1,950 - 320 Cd's (80,000) - - - (80,000) Change Fund - 3,600 3,600 - - Cheerleaders 3,419 1,120 2,062 - 2,477 Chorus 1,047 2,929 3,214 370 1,132 Class of 2020 7,790 6,513 10,056 (4,247) - Class of 2021 5,501 2,579 615 - 7,465 Class of 2022 1,415 3,190 - - 4,605 Class of 2023 - 3,460 2,028 - 1,432 Concessions 99 - - - 99 Cross Country 106 684 70 - 720 Dance Team 123 335 148 - 310 Diesel Tech - - 860 860 - Drama 197 - - - 197 Educators Rising 205 1,837 1,287 - 755 Faculty Fund 5,651 3,509 3,990 - 5,170 Fea/Mtrp 89 - - - 89 Fhs Leadership 500 - - - 500 Fire Science & Emt 58 - 1,410 1,410 58 Fmd 127 367 388 - 106 Football 2,390 5,715 5,666 1,656 4,095 Girls Golf 360 40 356 - 44 Golf 774 475 1,218 - 31 Gsa 149 - - - 149 Home School 4 - - - 4 Hosa 57 - - - 57
See Report of Independent Auditors. 44
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Fairdale High School
Ca sh Ca sh Balance Balance Name of Activity July 1, 2019 Receipts Disburse me nts Transfers June 30, 2020
Hvy Hwgy$ 520 $ 500 $ 1,260 $ 1,260 $ 1,020 Id's / Lockers - 175 - - 175 Insurance 396 40 - - 436 Interest Checking 3,250 1,156 - - 4,406 Jag-Jobs American Workers 457 - 30 - 427 Jr/Sr Prom 7,585 1,160 4,870 - 3,875 King of the Bluegrass 25,917 56,651 44,998 9,150 46,720 Kob Football Bowl - 11,208 7,584 (2,406) 1,218 Kob Soccer Cup - 1,389 - - 1,389 Law Enforcement 2,797 180 2,895 2,895 2,977 Library 654 78 - - 732 Math Team 2 - 3,237 3,235 - Middle School Baseball - 11,500 2,880 - 8,620 Middle School Softball - 10,062 3,624 2,000 8,438 Misc Activities Acct 26 - - - 26 Multi-Cultural Festival - 1,000 - - 1,000 National Honor Society 314 360 52 - 622 Nursing Magnet/Pct - 491 3,930 3,930 491 Orchestra 304 1,438 2,904 1,240 78 Pep Club 916 - - - 916 Psat - 170 - - 170 Ptsa 65 - - - 65 Scholarship-M.Longacre 1,284 - 1,284 - - School Management 97 - - - 97 Science 133 385 3,257 2,775 36 Soccer Boys 842 2,754 2,151 - 1,445 Soccer Girls 1,927 1,525 1,441 - 2,011 Softball 7,501 5,523 4,159 1,000 9,865 Softball - Middle School 1,000 1,000 - (2,000) - Spanish Club 28 - - - 28 Staff Scholarship-Student 2,133 909 - - 3,042 State Tournament 211 - - - 211 Student Activities 57,872 11,690 10,013 25,774 85,323 Student Council 3,301 - - - 3,301 Student Service Projects - 265 - - 265 Swim Team 966 315 1,043 - 238 Tennis 28 - - - 28 Textbooks - 35 - - 35 Track 3,623 327 2,085 - 1,865
See Report of Independent Auditors. 45
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Fairdale High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disburse me nts Transfers June 30, 2020
Vending Supplement$ 34 $ - $ - $ - $ 34 Volleyball 4,544 4,511 3,022 - 6,033 Wrestling 2,997 5,121 5,613 - 2,505 Yearbook - 10,085 22 - 10,063 Grand Total$ 138,606 $ 333,484 $ 267,753 $ -$ 204,337
See Report of Independent Auditors. 46
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Fern Creek High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
AP Program$ 94 $ - $ - $ (94) $ - Archery - 1,546 2,178 1,350 718 Art Club 80 - - (80) - At Risk - 43,308 18,583 - 24,725 Athletics 1,945 81,528 76,035 6,157 13,595 Band 548 1,892 2,236 - 204 Baseball 2,338 13,081 6,479 (2,085) 6,855 Best Buddies 128 91 219 - - Best Buds Leadership Conference 140 - - - 140 Beta 1,969 2,610 1,541 - 3,038 Black Student Union - 294 - - 294 Bowling 568 15,329 14,460 (1,219) 218 Boys Basketball 244 7,723 7,017 (950) - Boys Soccer 1 - - 175 176 Change Fund - 1,300 1,800 500 - Cheerleading - 2,917 1,747 1,819 2,989 Chorus 32 5,351 3,767 - 1,616 Class of 2019 - - (16) (16) - Class of 2020 1,582 54,870 60,785 5,366 1,033 Class of 2021 381 993 865 6,705 7,214 Class of 2022 191 - - - 191 Concessions 39 40,333 21,886 (15,851) 2,635 Cooking Club 473 - - (473) - Cross Country 276 6,850 7,011 - 115 Dance 270 740 950 (60) - DC Trip 446 - - (446) - Deca 1,081 - 858 (223) - Digital Media 17 - - (17) - Drama 2,137 6,275 3,881 - 4,531 Faculty 881 1,461 1,815 (262) 265 General 372 - - - 372 Girls Basketball 2,182 4,572 5,591 1,975 3,138 Girls Soccer 90 20 66 - 44 Go Green 602 - - - 602 Guidance 75 - - (75) - Interest Checking 11 12 - - 23 Ivy Plus Program 959 37,889 23,782 - 15,066
See Report of Independent Auditors. 47
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Fern Creek High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Lacrosse$ 1 $ - $ - $ - $ 1 Lan/Computer Club 2,328 1,754 1,981 - 2,101 Library 186 - 12 - 174 London/ Paris Trip 104 - - (104) - Mall 447 12,208 13,569 914 - Men of Quality 105 - - - 105 National Honor Society - 1,205 129 - 1,076 Newspaper 1 - - (1) - Orchestra 152 561 437 - 276 Pink Tigers 70 - - (70) - Powderpuff 215 - - (215) - Psat 32 1,673 1,496 - 209 Registration 1,100 59,725 41,760 (12,955) 6,110 Rotc 145 10,625 6,201 - 4,569 Skills Usa - 17 317 300 - Softball - 10,506 8,134 3,120 5,492 Step Team 500 - - - 500 Student 14,366 2,975 12,139 (1,370) 3,832 Student "Y" - 3,009 2,725 - 284 Swim Team 1,336 4,810 6,219 1,100 1,027 Telemedia 118 210 75 (253) - Tennis 585 - - (100) 485 Tiger Stripes - - - 2,500 2,500 Track and Field - 5,142 5,428 1,885 1,599 Video-Film 163 - - 269 432 Volleyball 664 1,350 1,471 - 543 World Languages - 487 - - 487 Wrestling 404 5,909 8,767 2,784 330 Yearbook - 11,269 2,009 - 9,260 Grand Total$ 43,174 $ 464,420 $ 376,406 $ -$ 131,188
See Report of Independent Auditors. 48
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Iroquois High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Adult/Faculty Concessions$ 206 $ 2,125 $ 1,801 $ (114) $ 416 AP Exam 32 438 - - 470 Art Club 7 - - - 7 Art Fees 24 15 39 - - Athletic Concessions - 6,155 4,769 (1,386) - Athletic Insurance 605 3,135 2,670 - 1,070 Athletics 60 29,850 31,529 1,619 - Baseball 386 - - - 386 Beta Club 20 - - (20) - Black Student Union 144 - - - 144 Bookstore 2,901 850 2,493 (1,258) - Boys Basketball 1,616 4,479 8,824 2,789 60 Change Fund - 1,800 1,800 - - Cheerleaders 3,021 2,135 2,693 (500) 1,963 Chorus - 1,336 1,128 - 208 Class of 2018 3,000 - - (3,000) - Class of 2019 3,201 195 3,122 (274) - Class of 2020 3,291 9,459 13,024 1,747 1,473 Class of 2021 1,679 285 450 (1,514) - Class of 2022 1,370 280 - 35 1,685 Class of 2023 - 1,149 1,252 200 97 Community Resource 741 - - (741) - Cross Country 216 - - - 216 Culinary Arts - 952 - (40) 912 Dance Team 10 - - - 10 English 213 - - - 213 Esl Funds 4 56 44 (16) - F.B.L.A. 690 2,352 1,789 - 1,253 Family Career Community - 896 625 40 311 Fees At Risk Students - 37,139 15,493 (21,646) - Flag Corp 208 - - - 208 Football 462 8,580 5,259 (3,310) 473 Freshman Academy Leader 580 - - (580) - Girls Basketball 33 1,140 864 136 445 Girls Soccer 303 294 169 - 428
See Report of Independent Auditors. 49
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Iroquois High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Ihs Leadership Collaboration$ - $ 21 $ 29 $ 964 $ 956 Instrumental Band 113 6,734 4,936 - 1,911 Interest on Cking - 11 - (11) - International Academy/Esl 33 - - - 33 Jag 305 - - (305) - Library - 45 45 - - Md/Ece 270 105 668 350 57 Nhs 276 460 622 - 114 Orchestra 5 - - - 5 Soccer 105 156 54 - 207 Soccer District Tournament 1 - - - 1 Softball 1,840 663 734 - 1,769 Softball District - - - - - Step Team - - - - - Student Activity 3,327 2,402 6,883 22,194 21,040 Student Id's - 10 10 - - Student Leadership Team 354 30 - (384) - Tennis Boys & Girls - 28 - - 28 Track 405 482 168 - 719 V.I.C.A. (Skills Usa) 1,695 - - - 1,695 Volleyball 1,308 680 1,489 - 499 Volleyball Regional Tournament - - - - - Welding - 23 - - 23 Wrestling - 336 1,101 765 - Yearbook - 70 4,330 4,260 - Grand Total$ 35,060 $ 127,351 $ 120,908 $ -$ 41,503
See Report of Independent Auditors. 50
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Jefferson County High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Di sburse m e nts Transfers June 30, 2020
Adult Account$ 29,430 $ 333 $ 12,832 $ 26,421 $ 43,352 Ahrens At Risk/Fee Waiver - 936 - (936) - At Risk/Fee Waiver - 12,384 570 (11,814) - Cap & Gown/Graduation 3,754 65 4,248 500 71 Change Fund - 100 100 - - Curriculum Account 9,069 407 - - 9,476 Eschool Account 42,112 232,082 199,133 (375) 74,686 General/Administrative 56,161 1,320 3,166 - 54,315 Home School 26,770 59,051 47,222 375 38,974 Independent Study 313 - - - 313 Interest 3,379 30 - - 3,409 Shelby Vending - 130 - (91) 39 Shelby Vending Start Up - - 34 34 - Soda - Dawson 11,142 860 - (12,002) - Soda-Ahrens 24,342 2,420 - (26,762) - Soda-Early Childhood 40 501 - - 541 Soda-Western - 266 - (266) - Student Account 66,702 - 6,414 51,713 112,001 Summer School 35,667 6,500 30,561 - 11,606 Vending Inventory 565 - 2,872 2,475 168 Vending- Western - 720 29 (391) 300 Vending-Ahrens 11,907 2,350 - (13,757) 500 Vending-Dawson 13,437 2,187 - (15,124) 500 Work Transition Program 1,168 - 3 - 1,165 Grand Total$ 335,958 $ 322,642 $ 307,185 $ -$ 351,415
See Report of Independent Auditors. 51
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Jeffersontown High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Academic Team$ - $ 132 $ 132 $ - $ - Administrative 6,830 - 325 - 6,505 Adult Education 2,110 - 2,110 - - AP Testing 24 8,915 85 - 8,854 Archery 590 580 540 - 630 Art - 120 120 - - Aspen Challenge 36 - - - 36 At Risk - 21,780 18,349 (3,431) - Athletic Change Fund - 1,000 1,000 - - Athletics 6,894 14,567 18,146 586 3,901 Baseball 715 13,977 12,353 1,700 4,039 Basketball - Boys 10,864 20,514 23,582 (434) 7,362 Basketball - Girls 822 24 80 - 766 Beta Club 1,219 802 1,146 20 895 Bowling 1,140 1,400 1,601 - 939 Business - 125 125 - - Business & Health Academy - - - 781 781 Cadd 1,295 40 835 - 500 Certificate of Deposit (62,958) - - - (62,958) Charity Ped Cancer - 135 135 - - Charity-Fundraiser 50/50 - 3,916 3,134 (782) - Cheerleaders 1,347 1,968 2,752 - 563 Choir 1,507 5,715 6,272 - 950 Cross Country - 160 160 - - Dance Team 118 529 502 - 145 District/Region 24 Tournament - 2,185 1,655 (530) - Drama/Theatre 1,179 5,940 5,606 59 1,572 Ece - "Ccc" 800 316 562 - 554 Endowment (Sr Class) 6,273 - 5,273 2,049 3,049 Engineering - 20 20 - - English 30 338 368 - - Fbla 119 904 640 - 383 Fca 305 - - - 305 Football 480 2,351 1,249 (1,322) 260 French Club 344 - - - 344 Freshman Academy 90 - 20 - 70
See Report of Independent Auditors. 52
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Jeffersontown High School
Ca sh Ca sh Balance Balance Name of Activity July 1, 2019 Receipts Disburse me nts Transfers June 30, 2020
Health Academy$ - $ - $ - $ 616 $ 616 Humanities - 60 60 - - Interest - Cd - 110 66 (44) - Journalism 150 669 512 - 307 Junior Class 113 4,537 1,205 (3,445) - Library - 45 45 - - Machine Tool - 20 20 - - Marine Corp Rotc - 110 110 - - Math - 100 100 - - Medical - 2,641 2,027 (614) - Natl Honor Society 147 625 153 - 619 New York Field Trip 563 - - - 563 Orchestra 2,088 1,991 3,713 - 366 P.E. - 158 158 - - Parking Permits - 30 30 - - Pep Club 714 - - (60) 654 Pride Club 77 - - - 77 Psat - 816 918 102 - Registration-Orientation - 19,942 11,462 (8,480) - Science - 130 130 - - Senior Class 4,767 5,699 11,467 5,116 4,115 Senior Legacy Project 295 - 295 - - Skills Usa/Vica 205 - - - 205 Social Account (Faculty) 5,477 636 2,152 - 3,961 Social Studies - 50 50 - - Softball 6,881 144 900 - 6,125 Speech & Debate 716 - 225 (20) 471 Student Activity 13,606 5,448 4,452 3,431 18,033 Student I.D. - 60 60 - - Tennis 46 145 160 - 31 Track 1,215 315 414 - 1,116 Video Game Club 18 - - (18) - Volleyball 2,061 452 807 - 1,706 Welding - 120 120 - - Yearbook 6,179 8,057 18,956 4,720 - Grand Total$ 27,491 $ 161,563 $ 169,644 $ -$ 19,410
See Report of Independent Auditors. 53
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Liberty High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Adult Account$ 859 $ 663 $ 214 $ (17) $ 1,291 At Risk: Mary Ryan - 864 864 - - At-Risk Account - 9,180 48 (2,090) 7,042 Bank Fee 1 - 39 107 69 Change Fund - 25 - (25) - Field Trip Acct - - 1,547 2,000 453 Hope Fund 484 - 484 - - In Out Account - - 25 25 - Interest - 5 - - 5 Liberty Reading Club - 518 315 - 203 Mary Ryan Academy 5 - 5 - - Mary Ryan: Field Trip 1,349 - 1,349 - - Men of Quality 23 - - - 23 Pepsi: Adults - 226 - - 226 Pepsi: Mary Ryan 62 - 62 - - Senior Activity 6,458 - 742 - 5,716 Student Activities 9,511 440 2,682 - 7,269 Grand Total$ 18,752 $ 11,921 $ 8,377 $ -$ 22,296
See Report of Independent Auditors. 54
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Louisville Male High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
A.P.E.S. Enviromental Club$ 4,383 $ 2,185 $ 1,199 $ 6,751 $ 12,120 Adult General 1,802 705 1,403 - 1,104 Advanced Placement Test 846 53,368 51,104 156 3,266 Archery - 1,440 915 - 525 Art Club 86 952 770 - 268 Athletic Change - 8,000 8,000 - - Athletic Gates - 118,832 40,420 (78,412) - Athletic Insurance - 31,919 20,146 (6,394) 5,379 Athletics 37,515 39,344 92,529 84,806 69,136 Baseball 13,474 74,982 45,876 - 42,580 Basketball - Boys 1,616 11,301 19,659 11,768 5,026 Basketball - Girls - 10,826 10,787 - 39 Beta Club 7,093 2,525 3,951 300 5,967 Bookstore 8,406 158,165 135,714 1,460 32,317 Bookstore Change - 500 500 - - Bowling Team 131 1,846 1,977 - - Boy's Lacrosse 18,843 11,127 19,718 - 10,252 Bsu Black Student Union 542 2,521 2,465 - 598 Cd#21012339379 Pnc (1,000) - - - (1,000) Cd#21881276406 Pnc (3,000) - - - (3,000) Cd#21881309457 Pnc (1,000) - - - (1,000) Cd#21881309458 Pnc (1,000) - - - (1,000) Cd#21881309459 Pnc (1,000) - - - (1,000) Cd#21881333210 Pnc (10,000) - - - (10,000) Cd#21881333212 Pnc (30,000) - - - (30,000) Cd#42973108 Republic (50,000) - - - (50,000) Cheerleading 581 20,899 20,968 - 512 Chorus 20,403 20,548 26,150 - 14,801 Class of 2020 31,903 11,989 35,211 9,695 18,376 Class of 2021 20,984 18,452 9,463 9,105 39,078 Class of 2022 11,411 6,777 5,877 9,760 22,071 Class of 2023 - 375 - 10,820 11,195 Class of 2019 3,299 3,501 50 (6,750) - Cross Country 430 12,130 6,727 - 5,833 Dance Team 3,499 24,224 23,523 - 4,200 El Club De Espanol 44 - 40 - 4 English - 3,166 3,840 674 - Faculty/Retirement Fun 1,699 495 1,009 - 1,185 Fbla 507 165 150 - 522 Fca 1,539 180 217 - 1,502 Field Hockey 1,216 14,834 11,358 - 4,692
See Report of Independent Auditors. 55
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Louisville Male High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Football$ 1,570 $ 75,148 $ 78,027 $ 6,200 $ 4,891 French Club 449 362 350 - 461 French Honor Society 969 375 110 - 1,234 Future Educators 405 - 30 - 375 Future Physicians 572 114 70 - 616 Gay Straight Alliance 74 80 80 - 74 Girl's Lacrosse 4,189 11,886 9,284 - 6,791 Golf - Boys 6 - - - 6 Golf - Girls 18 - - - 18 Hoby Club 585 725 508 - 802 In/Out - 6,000 6,000 - - Int. Cd#21881276406 Pnc 12 3 - - 15 Int. Cd#21881309457 Pnc 37 10 - - 47 Int. Cd#21881309458 Pnc 37 13 - - 50 Int. Cd#21881309459 Pnc 38 10 - - 48 Int. Cd#21881333210 Pnc 31 8 - - 39 Int. Cd#21881333212 Pnc 119 28 - - 147 Int.Cd#21012339379 Pnc 13 14 - - 27 Int.Cd#42973108 Republic 392 100 - - 492 Interest 'Now' 1,808 798 - - 2,606 Latin Club 908 3,365 3,836 20 457 Library - 167 167 - - Library/Lanyards - 2,636 2,636 - - Lost Book 660 112 - - 772 Male Track Invitational 8,808 700 8,001 - 1,507 Male Ymca 1,235 11,981 12,106 - 1,110 Math - Calculator Rental 80 460 4,700 4,160 - National Honor Society 2,198 - 79 (300) 1,819 Parking - 13,800 13,800 - - Photography - 3,093 3,093 - - Ping Pong Club 20 - - - 20 Pinterest Club 72 - - (72) - Powder Puff Football - 1,380 1,380 - - Psat - 3,765 6,137 2,372 - Quick Recall Team 5,826 - - - 5,826 Raise Gold 10,981 4,233 12,467 - 2,747 Registration - 232,775 157,869 (70,083) 4,823 Registration Change - 3,000 3,000 - - Salvation Army - 7,146 2 (7,144) -
See Report of Independent Auditors. 56
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Louisville Male High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disburse m e nts Transfers June 30, 2020
Scholarships$ - $ 290 $ 290 $ - $ - Soccer - Boys 14,498 33,367 28,208 - 19,657 Soccer - Girls 797 18,456 22,418 4,560 1,395 Softball 1,507 39,248 17,298 - 23,457 Spanish Honor Society 15 - 15 - - Special Friends 1,151 - - - 1,151 Stlp 24 75 - - 99 Student General 2,830 3,426 1,329 27,789 32,716 Student Senate 16,207 9,578 15,280 10,799 21,304 Summer School - P.E. 7,000 - - (7,000) - Swim 11,108 13,495 15,508 - 9,095 Tennis 146 537 120 - 563 Theatre Arts Club 55 - - - 55 Track 712 3,800 2,303 - 2,209 Transition Planning - 1,195 47 - 1,148 Vending - Snacks Athletic - 11,775 6,512 - 5,263 Volleyball 395 9,288 7,266 - 2,417 Waiver At Risk 19,455 25,956 918 (44,493) - Winter Wonderland 4,343 10,978 440 (11,768) 3,113 Women of Quality 299 - - (299) - Wrestling 8,043 4,828 6,291 - 6,580 Yearbook - 1,103 688 31,520 31,935 Grand Total$ 225,949 $ 1,239,954 $ 1,050,379 $ -$ 415,524
See Report of Independent Auditors. 57
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Minor Daniels Academy
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Di sburse m e nts Transfers June 30, 2020
Administrative$ 725 $ 82 $ 70 $ (667) $ 70 Adult Fund 51 508 655 333 237 At Risk Funds - 6,192 1,261 - 4,931 Bank Interest 1 1 - - 2 Pepsi 20 Oz Drinks 451 256 386 (321) - Student Incentives 4,081 100 1,902 655 2,934 Grand Total$ 5,309 $ 7,139 $ 4,274 $ -$ 8,174
See Report of Independent Auditors. 58
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Marion C. Moore School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
#kNOWMOORE Club$ 200 $ - $ - $ - $ 200 6 Grade Basketball Team 2 - - (2) 0 6th Gr-Broncos 42 375 963 1,000 454 6th Gr-Sprinters 353 - 175 1,000 1,178 6th Gr-Trailblazers 1,213 - 175 1,000 2,038 7th Grade - - 1,500 1,500 - 7th Gr-Champions - 291 - 1,000 1,291 7th Gr-Pacesetters 156 213 - 1,000 1,369 7th Gr-Thorobreds - 213 175 1,000 1,038 8th Grade 579 680 2,606 1,500 153 8th Gr-Colts 80 - - 1,000 1,080 8th Gr-Stallions 158 - - 1,000 1,158 8th Gr-Winning Colors - - - 1,000 1,000 A Cappella Choir 294 - - - 294 Academic Team 6 - - - 6 Adult Account 169 220 3,300 2,911 0 Afjrotc 495 1,147 66 - 1,576 Afjrotc Uniforms 3,916 2,148 1,384 - 4,680 AP Testing 769 1,920 40 - 2,649 Archery Club 4,556 4,151 2,986 2,045 7,766 Aspen Challenge 1,026 - 1,602 1,016 440 Athletic Change Fund - 1,300 1,300 - - At-Risk - 61,596 11,690 (49,906) - Aviation Club 72 - - 230 302 Band 832 - 603 - 229 Basket Program 1,921 1,636 2,355 - 1,202 Black Student Union 131 - - - 131 Bookstore Change Fund - 200 200 - - Bowling Club 386 45 1,243 812 0 Chorus 559 - 348 - 211 Class of 2020 10,318 6,906 13,114 1,770 5,880 Class of 2023 - - - 186 186 Community Academy - - 211 500 289 Concessions - 22,622 13,713 (8,909) - Culinary 17 2,097 8,219 8,050 1,945 Drama Club 147 - 155 8 - English Department Club 128 - 125 - 3 Fbla 656 - - - 656 Ffa 430.38 7,801.00 6,619.41 250.00 1,861.97 Fitness Club 1 1,390 1,275 - 116 Freshmen Academy 943 8,295 10,166 3,849 2,921 Fun With Friends 97 - - - 97
See Report of Independent Auditors. 59
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Marion C. Moore School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
General Student$ 259 $ 513 $ 997 $ 290 $ 65 Health Service Academy - - - 289 289 High School Fees - 9,325 9,325 - - Hosa 265 4,398 4,285 150 528 Hs Athletic Director 5 1,433 2,352 914 - Hs Athletic Insurance - 300 5,980 5,680 - Hs Baseball (Ad) 3 - 99 96 - Hs Baseball Team 1,806 1,415 3,429 387 179 Hs Basketball (Ad) 2 - 454 452 - Hs Boy Soccer Team - - 1,017 1,017 - Hs Boy's B-Ball Team 517 383 1,577 677 - Hs Cheer Team 31 1,565 1,741 145 - Hs Cross Country Team 379 370 564 (185) - Hs Dance Team 33 - - (16) 17 Hs Football (Ad) 5 - 4,734 6,460 1,731 Hs Football Team 3 2,631 5,602 2,968 - Hs Gate - 47,797 37,177 (10,620) - Hs Girl's Basketball Team 1,477 498 463 (162) 1,350 Hs Girls Soccer Team 273 946 1,114 (105) - Hs Golf (Ad) 1 - 1,223 1,250 28 Hs Nhs 751 955 1,285 - 421 Hs Soccer (Ad) - - 504 504 - Hs Softball (Ad) 2 - 300 298 - Hs Softball Team 14 625 378 - 261 Hs Step Team 125 - - - 125 Hs Student Council 1,438 80 680 - 838 Hs Swim Team 2 - 342 341 1 Hs Tennis (Ad) - - 369 369 - Hs Tennis Team - 2,423 3,289 900 34 Hs Track (Ad) 1 - - - 1 Hs Track Team 535 685 1,517 513 216 Hs Volleyball (Ad) - - 1,076 1,080 4 Hs Volleyball Team 32 1,106 504 (240) 394 Hs Wrestling (Ad) 1 - 75 75 1 Hs Wrestling Team - 330 745 415 - Interest Checking 32 9 - - 41 Kolb Environmental Club 9 3,984 3,672 1,000 1,321 Library - 4,963 4,733 (230) - Lost Books - 12 12 - - Men of Quality Club 557 - - - 557 Middle School Fees - 1,506 1,506 - -
See Report of Independent Auditors. 60
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Marion C. Moore School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Moore Ambassadors$ - $ - $ 392 $ 500 $ 108 Moore Buddies - 950 742 - 208 Moore Family 224 569 793 - - Moore in the Kitchen 60 1,010 548 116 638 Ms Athletic Director 433 921 130 (1,224) - Ms Athletic Insurance - 680 2,300 1,620 - Ms Boys Basketball Team 153 300 - (418) 35 Ms Cheer 410 2,181 713 (1,140) 738 Ms Football Team 21 - 980 959 - Ms Gate - 8,212 6,868 (1,344) - Ms Girls Basketball Team 102 112 - (214) - Ms Girls Soccer Team 82 - - - 82 Ms Jcps Cross Country - 7,055 3,306 (20) 3,729 Ms Robotics Club 170 540 834 124 - Ms Track Team 475 - - (475) - Ms Volleyball Team 9 410 1,341 922 - Multiple Disabled Class 13 422 330 - 105 Njhs 37 257 120 - 174 Orchestra 79 14,157 12,751 1,223 2,708 Parking - 210 483 273 - Pbis 111 - - 2,000 2,111 Psat Testing 989 2,016 1,423 - 1,582 Robotics Club 850 - - - 850 Spanish Club - 612 603 - 9 Spirit Concession Chan - 500 500 - - Spirit Shop 11 3,614 6,458 2,833 - Sports Medicine Club 567 420 523 - 464 Staff Pepsi 268 3,172 - (3,236) 204 Stem Academy - - - 267 267 Student Pepsi - 119 122 3 - Student Spark Club 651 265 265 2,000 2,651 Student Support Fund/Cte - 1,115 4,801 5,709 2,023 The Canon 37 - - - 37 Triple Crown 453 473 186 - 740 United Basketball Team 151 - - - 151 Yearbook - 1,261 1,261 - - Grand Total$ 45,566 $ 265,055 $ 238,202 $ -$ 72,419
See Report of Independent Auditors. 61
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Phoenix School of Discovery
Ca sh Ca sh Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
8th Grade Graduation Trip$ 55 $ 212 $ - $ - $ 267 Adult Activities 74 469 634 116 25 At Risk Funds - 8,569 437 (2,000) 6,132 Band 500 - 186 - 314 Change Fund - - 200 - (200) Chrome Book Insurance 192 150 - - 342 Courtesy Fund 37 235 - - 272 Faculty Pepsi 116 - - (116) - Girls Hiking Club 114 - 109 - 5 Jag - 934 55 - 879 Senior Class 46 873 555 - 364 Student Fund 853 260 1,897 2,000 1,216 The Daily Jolt 45 330 62 - 313 Yearbook Club 444 379 - - 824 Grand Total$ 2,477 $ 12,411 $ 4,135 $ -$ 10,752
See Report of Independent Auditors. 62
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Pleasure Ridge Park High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
AP Testing$ - $ 11,961 $ 11,707 $ 17 $ 271 Archery 196 9,790 6,570 (250) 3,166 At Risk - 35,892 23,423 (12,469) - Athletics General 2,282 79,124 80,540 3,449 4,315 Athletics Tournament 5,772 4,256 4,853 (3,095) 2,080 Band 779 2,242 4,086 1,080 15 Baseball 10,628 1,220 5,913 (30) 5,905 Basketball Concessions 385 9,963 4,287 (6,061) - Basketball J.V. Boys - - (225) (225) - Basketball Scholarship 1,140 - 1,140 - - Basketball-Ads Acct 250 - - (250) - Best Buddies of Ky 213 456 138 - 531 Beta Club 42 1,510 1,105 (60) 387 Black Hole Pep Club 241 - - (48) 193 Bowling 5,825 14,911 12,260 60 8,536 Boys Basketball 17,964 10,195 16,159 1,995 13,995 C. D. Account (30,000) - - - (30,000) Change Fund - 4,900 4,900 - - Cheerleaders 3,991 21,186 24,182 (362) 633 Chess Team 10 - - - 10 Choir 1,369 5,008 3,065 - 3,312 Class of 2020 17,542 13,614 40,162 9,635 629 Class of 2021 9,675 6,162 7,632 9,310 17,515 Class of 2022 5,243 - 2,145 6,805 9,903 Class of 2023 - - - 7,400 7,400 Cross Country 1,555 660 887 (180) 1,148 Dance Team 2,115 12,515 14,188 (290) 152 Drama/Theatre 3,540 36,614 42,614 2,548 88 Enviro Science Club 436 778 252 - 962 Fbla Club 285 - - (30) 255 Fca 93 - - (93) - Field Hockey 93 510 100 (280) 223 Field Trips - 140 140 - - Football 4,231 13,556 17,490 970 1,267 Fps/Quick Recall 56 280 315 49 70 Girls Basketball - 12,220 14,516 5,061 2,765 Girls Who Code 123 - - (123) -
See Report of Independent Auditors. 63
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Pleasure Ridge Park High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Golf Account$ 2,095 $ 1,335 $ 1,526 $ (160) $ 1,744 Graphic Design 129 580 580 - 129 Hosa - 1,109 522 (60) 527 Interest Checking - 829 71 (758) - Kya - Kuna 1,079 21,576 23,869 1,214 - Library - - 157 500 343 Majorettes - 103 103 - - Musical Theatre 941 909 1,764 342 428 National Honor Society 4,228 - 770 (60) 3,398 National Art Honor Society 407 - 128 (30) 249 Orchestra 1,093 668 1,929 1,210 1,042 Panther Media Club 433 - 75 (90) 268 Panther Pit 313 2,552 2,248 (60) 557 Paw Print Club 157 - 117 1,455 1,495 Performing Arts 1,430 405 1,075 - 760 Registration - 70,486 19,034 (51,452) - Soccer Boys 9,233 835 5,278 (1,200) 3,590 Soccer Girls 512 2,209 2,831 110 - Softball 4,764 367 1,499 390 4,022 Special Olympics Winter Games 323 2,725 3,048 - - Special Olympics 761 2,680 1,978 (120) 1,343 Staff Activities 1,935 1,909 2,702 - 1,142 Step Team 9 - - (9) - Student Council 3,949 1,039 2,906 1,352 3,434 Student General Fund 45,717 3,116 39,095 6,758 16,496 Swim - - 20 20 - Tennis 95 105 60 - 140 Track 3,319 1,655 1,872 - 3,102 Volleyball 3,798 4,108 3,247 (660) 3,999 Welding Club 208 100 - (60) 248 Wrestling - 180 275 95 - Yearbook 9,128 3,645 22,950 16,740 6,563 Grand Total$ 162,130 $ 434,885 $ 486,272 $ -$ 110,743
See Report of Independent Auditors. 64
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Seneca High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disburse me nts Transfers June 30, 2020
Academic Competition$ 220 $ - $ 70 $ - $ 150 Adult Activity 63 1,105 894 243 517 Adult Pepsi 318 717 862 (173) - Adult Snack - 98 28 (70) - Agri-Science - 1,004 902 20 122 Anime Club 61 - - - 61 AP Test Fee 3,422 810 1,754 180 2,658 Archery - 2,255 1,159 - 1,096 Art Trip 56 - - - 56 Athletic Gate - 33,924 32,376 (1,540) 8 Athletic General 1,628 12,462 15,735 6,286 4,641 Band 411 4,580 4,623 - 368 Baseball 4,282 690 2,309 - 2,663 Best Buddies 758 - - - 758 Beta Club 849 75 176 - 748 Black Student Union 279 566 499 - 346 Bookstore 1,106 - - (1,106) - Bowling 300 160 206 59 313 Boys Basketball 18 8,046 8,213 431 282 Boys Cross Country - 200 - (80) 120 Boys Golf 2,041 - - - 2,041 Boys Soccer 290 520 323 (480) 7 Boys Track 50 446 230 297 563 Cadet Pepsi 2,407 302 1,012 - 1,697 Change Fund - 2,300 2,300 - - Cheerleading 1,832 1,561 1,583 (1,810) - Chorus 624 287 401 - 510 Community Involvement 1,215 5,880 5,629 - 1,466 Concession 1 10,093 6,622 (3,443) 29 Cultural Extravaganza 100 - - - 100 Dance Team - 530 846 512 196 E.C.E. 987 1,221 655 - 1,553 Educators Rising Mtrp/Fea 482 - 80 - 402 Ffa 5,605 14,031 13,027 - 6,609 Field Hockey 1,779 480 1,613 (240) 406 Football 1,692 4,660 4,003 (840) 1,509 French Club 64 - - - 64
See Report of Independent Auditors. 65
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Seneca High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disburse me nts Transfers June 30, 2020
Gay / Straight Alliance$ 391 $ - $ - $ - $ 391 General 42,809 1,261 8,369 20,464 56,165 German Club 51 - - - 51 Girls Basketball 2,070 1,196 1,694 (1,401) 171 Girls Cross Country - 40 - (40) - Girls Soccer 660 846 269 (720) 517 Girls Track 179 315 102 136 528 Hawk Shop 1,635 2,770 4,403 1,471 1,473 Hosa - 835 379 - 456 Insurance - 2,955 5,610 2,805 150 Interest 168 11 27 - 152 Library 2,144 644 2,452 49 385 Mcjrotc 481 - 258 - 223 Men of Quality 71 - 153 82 - N.H.S. 1,265 765 1,047 - 983 Orchestra 384 60 443 - 1 P.S.A.T. 130 360 157 - 333 Patient Care 265 - - - 265 Pre Law Program 559 - 543 - 16 Quick Recall 47 - - - 47 Registration Fees - 6,612 5,322 (254) 1,036 Sisters of Seneca 15 - - - 15 Softball 430 - - - 430 Spanish Club 341 - 235 - 106 Sr / Jr Class 2,077 12,474 9,604 (20) 4,927 Student At Risk 50 33,696 15,819 (17,927) - Student Government Association 56 - - - 56 Student Pepsi 99 1,377 14 (1,462) - Student Snack - 696 330 (366) - The Sentinel 821 - - (821) - Theatre 244 - 100 - 144 Transition Readiness 1,416 - - - 1,416 Volleyball 1,019 5,710 5,103 (242) 1,384 Wrestling 373 175 548 - - Yearbook 230 1,522 - - 1,752 Grand Total$ 93,420 $ 183,323 $ 171,113 $ -$ 105,630
See Report of Independent Auditors. 66
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Academy @Shawnee
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
3:1 Mentoring$ 1,873 $ - $ 336 $ - $ 1,537 Art 171 - - - 171 At Risk Funds - 16,776 - (16,776) - At Risk Funds-Middle - - 660 3,523 2,863 Athletic 1,517 22,027 22,010 3,463 4,997 Athletic Insurance 90 770 1,720 1,000 140 Aviation Account 400 - - - 400 Aviation Booker T Rice 545 - - - 545 Aviation-Sam R Rechter 590 - - - 590 Band 1,660 - - - 1,660 Baseball 427 - - 50 477 Basketball Boys Account 320 - - 150 470 Bookstore 405 245 - - 650 Challenger Gift Shop 220 - - - 220 Change Fund - 400 400 - - Cheerleading 157 45 - (100) 102 Chorus 172 - - - 172 Class of 2019 - 100 (40) (140) - Class of 2020 - 6,666 4,791 359 2,234 Commission-Snack - 115 - - 115 Concession - Athletic 1,464 10,192 2,316 (4,514) 4,826 Counselors 615 - - - 615 Cross Country-Mid School - 883 346 250 787 Eagles Nest-Bookstore 425 1,400 1,244 (581) - E-Sports - 210 - - 210 Football Account 1,367 5,015 2,758 (3,624) - Freshman Academy 75 - - - 75 General Fund 39 - - - 39 Girls Basketball 90 4,198 3,532 384 1,140 Golf - - - - - Hilliard Lyons 890 - 787 500 603 Interest Income 187 11 - - 198 Jag-Jobs 4 Americas Grads 156 1 201 44 - Library 501 - - - 501 Men of Quality 89 - - - 89
See Report of Independent Auditors. 67
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Academy @Shawnee
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disburse me nts Transfers June 30, 2020
Middle School-Book Club$ 77 $ - $ 77 $ - $ - Middle School-Stud Council 123 - 57 - 66 Middle School-Repair 422 86 422 - 86 Middle School-Beta Club 148 - - - 148 Middle School-DC Trip 65 - - - 65 Middle School-Student 131 1,990 1,877 - 244 Njrotc Activity 2,018 4,185 3,568 - 2,635 Njrotc-Student 2,573 1,979 1,049 346 3,849 Pepsi-Faculty 839 2,814 - (3,380) 273 Pepsi-Student 662 - - - 662 Prom 3,997 - 1,592 (500) 1,905 Scholarship Account 992 - - - 992 Scholarship-Class of 1959 - 800 - - 800 Senior Beach Club - 1,779 1,167 563 1,175 Shawnee Staff 990 648 3,495 3,380 1,523 Softball 49 - - 1,500 1,549 Student Activities 2,647 1,353 11,049 13,712 6,663 Student Aid 61 - - - 61 Student General 2,171 - 886 - 1,285 Student Government 576 - - - 576 Student Spaceflight Program 125 - - - 125 Swimming 244 - - - 244 Testing 1,312 250 153 - 1,409 Track 150 - - (150) - Vex Robotics 191 - - - 191 Volleyball - - 250 560 310 Women In Aviation 35 - - - 35 Yearbook - 478 - (119) 359 Grand Total$ 35,043 $ 85,416 $ 66,703 $ -$ 53,756
See Report of Independent Auditors. 68
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Southern High School
Ca sh Ca sh Balance Balance Name of Activity July 1, 2019 Receipts Disburse me nts Transfers June 30, 2020
Academic/Quick Recall Team$ 88 $ - $ - $ - $ 88 Administrative 1,575 800 1,384 (863) 128 Advanced Placement - 3,829 2,924 - 905 Archery 94 - - - 94 Athletic Department 3,784 32,976 32,066 70 4,764 Athletic Insurance - 4,295 4,620 325 - Auto Collision 1 & 2 4 522 1,920 1,394 - Auto Collision 2 & 3 216 897 1,673 560 - Auto Tech 1 & 2 - 2,630 3,319 689 - Auto Tech 2 158 - 441 283 - Auto Tech 2 & 3 404 74 698 220 - Auto Tech 3 307 6,769 12,908 5,832 - Band - 2,042 6,302 4,260 - Baseball 399 - - (399) - Best Buddies Club 40 - - - 40 Beta Club - 330 - - 330 Book Club 66 - 230 193 29 Bookstore 2,067 1,721 - - 3,788 Bowling 138 368 240 (266) - Boys Basketball 95 780 750 (80) 45 Boys Soccer 20 - - 310 330 Business Department Scholarship 500 - - - 500 Business Tech 1,235 - - - 1,235 Change Fund - 3,340 3,340 - - Cheerleaders - - 240 240 - Computer Manufacturing Machine Tech 1 125 350 1,850 1,375 - Computer Manufacturing Machine Tech 2 149 - 149 - - Computer Technology 100 - - - 100 Consumer Science 105 - 105 - - Cross Country 85 - - - 85 Dance Team 1,097 - - 347 1,444 Donations For Needy 155 742 850 250 297 Drama Club 891 - - - 891 Ece - 2,085 4,860 2,775 - Esports - 320 128 - 192 Faculty/Staff 136 1,024 1,724 565 1 Family Resource Center - 2,379 2,729 350 - Fbla - 104 - - 104 Fishing Club 202 - - (202) - Football 97 100 64 (35) 98
See Report of Independent Auditors. 69
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Southern High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Garden Club$ 550 $ - $ - $ - $ 550 Girls Basketball 2,074 688 2,288 80 554 Girls Soccer 383 - - - 383 Girls Who Codes 830 - - - 830 Golf 323 - - - 323 Gsa 43 250 250 - 43 Horse Club 50 - - - 50 Industrial Tech 1,072 477 477 - 1,072 Junior Account 11 300 - (311) - Key Club 4,239 196 654 198 3,979 Leaders For Tomorrow 150 - - - 150 Library/Media 1,247 339 - 204 1,790 Md - 452 443 (9) - Nhs 79 700 61 - 718 Orchestra 1,345 - 2,625 1,280 - Robotics 305 10 - - 315 School Fees - 37,329 6,145 (31,184) - Senior Account - 2,772 2,928 604 448 Senior Trip Account 3,105 12,335 13,213 (40) 2,187 Shs Jrotc 1,192 5,620 3,534 525 3,803 Shs Prom 5,105 500 550 - 5,055 Skills Usa 48 225 265 100 108 Softball 117 - - - 117 Sophomore Account - 253 - (253) - Southwind 327 - - - 327 Student Activities 12,906 800 9,769 10,316 14,253 Student Incentives 1,030 - 696 - 334 Student/Staff Donation - 110 110 - - The Southerner 499 1,650 1,920 - 229 Track - 780 312 (8) 460 Trojan Hero 303 400 703 - - Volleyball - - - 20 20 Waived Fees*At-Risk - - 465 465 - Winter Dance 170 - - - 170 Wrestling - 1,699 1,042 (180) 477 Grand Total$ 51,835 $ 136,364 $ 133,964 $ -$ 54,235
See Report of Independent Auditors. 70
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
State Agency Schools
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disburse me nts Transfers June 30, 2020
Adult Hospitality$ 266 $ 650 $ 201 $ - $ 715 Automotive Program 1,163 1,057 1,914 - 306 Brooklawn - Prom Fund 1,061 500 - - 1,561 Donations & Awards - 1,000 - - 1,000 Horticulture Program 16,612 2,531 18,363 - 780 Interest Earned 3 1 26 22 - Lou Day - Adult Hospitality Fund 69 25 21 - 73 Peace - Recycling - 44 - - 44 Peace - Staff Fund 187 - - - 187 Riff / Boxtops 178 - - - 178 Student Activities 4,991 200 4,574 (22) 595 Grand Total$ 24,530 $ 6,008 $ 25,100 $ -$ 5,438
See Report of Independent Auditors. 71
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
T.A.P.P.
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
At Risk$ - $ 2,520 $ - $ (2,520) $ - Big Owl/ Child Care 249 97 200 - 146 Ccdc South Park - 67 67 - - Courtesy Fund 1,861 - 578 - 1,283 Fbla 692 240 293 - 639 Fccla 78 218 45 - 251 Fellowship Christian Moms 92 - - - 92 Hope Fund 2,070 - 52 - 2,018 Leading Ladies 260 - - - 260 Library 277 - - - 277 Medical 489 - 71 - 418 New Moms-J. Horrell 45 - - - 45 Pooh's Corner 10,516 1,150 3,207 - 8,459 Rifa - Sylvia Rhodes 38 - - - 38 Senior Activities 213 1,450 1,450 - 213 Senior T-Shirts - - 295 295 - Staff Activities 2,423 244 1,341 - 1,326 Stlp-Stacey Hodges 110 - - - 110 Student Activity Fund 8,147 5 1,354 2,225 9,023 Grand Total$ 27,560 $ 5,991 $ 8,952 $ -$ 24,599
See Report of Independent Auditors. 72
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Valley High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
AP Testing$ 1,261 $ 1,357 $ 1,261 $ - $ 1,357 Archery 485 - 485 - - At Risk Fees - 20,000 - (20,000) - Athletics 4,417 2,765 3,383 2,231 6,030 Band - - 80 80 - Bank Fees 106 - - - 106 Baseball 2,943 200 1,130 210 2,223 Basketball Gate 38 13,029 14,348 2,300 1,019 Beta Club 1,562 - 1,562 - - Bookstore 5,306 177 4,706 - 777 Boys Basketball Fundraiser 91 - 1,325 1,842 608 Certificates of Deposit (30,000) - - - (30,000) Change Fund - 2,200 2,400 200 - Cheerleaders 3,870 8,117 9,620 2,100 4,467 Chess Club 395 598 1,393 443 43 Choral Music 75 - - - 75 Concessions 15,875 57,045 31,793 (19,341) 21,786 Cross Country 500 547 2,300 1,546 293 Cup and Flower Fund 14 - - - 14 Drama Club 651 969 390 - 1,230 Ece-Brenzel 528 - 528 - - Ece-Brown 501 - 501 - - Ecology Club 614 - - (614) - Elementary League 8,628 774 1,902 - 7,500 Fbla Club - 353 556 2,600 2,397 Football 500 13,425 13,925 - - Freshman Class 1,980 - 1,980 - - Freshman Gold Team 800 - - - 800 Girls Basketball Fundraiser 2,453 2,152 1,054 512 4,063 Hosa 62 1,775 - 1,782 3,619 Interest on Cd 75 54 - - 129 Interest on Checking 44 8 - - 52 Junior Class 10,781 - 10,681 - 100 Khsaa 6th & 7th Region 170 - - - 170 Library 951 - 900 - 51 Lit Cheer 160 - - - 160 National Honor Society 709 - 709 - - Njrotc Fund Raisers 4,591 1,516 170 - 5,937 Njrotc Reimbursable 9,111 5,495 4,776 - 9,830
See Report of Independent Auditors. 73
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Valley High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Orchestra$ 489 $ 1,127 $ 747 $ - $ 869 Robotics Club 7,000 500 7,305 - 195 Scholarship-Class of 1982 2,000 - - - 2,000 Scholarship-Sergeant 6,255 - - - 6,255 Senior Class 120 30 120 - 30 Soccer 64 369 540 200 93 Soft Drinks 2,030 1,874 2,030 (1,334) 540 Softball 1,349 5,496 4,826 5,982 8,001 Sophomore Class 2,675 - 2,675 - - Spanish Club 200 - - - 200 Step/Dance Team 1,107 - - (1,107) - Student Activities 7,884 10,341 18,118 19,438 19,545 Student Council 2,291 480 1,791 - 980 Tennis 190 - 120 (70) - The Academy 324 - 324 - - Track 4 514 166 - 352 Valley 100 Club 541 - - - 541 Vet Cte - 125 - - 125 Volleyball 1,000 1,381 2,339 - 42 Wrestling 94 4,455 5,106 1,000 443 Yearbook - 1,000 - - 1,000 Grand Total$ 85,864 $ 160,248 $ 160,065 $ -$ 86,047
See Report of Independent Auditors. 74
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Waggener High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Athletic Insurance$ 362 $ 3,045 $ 3,565 $ 158 $ - A-Basketball Girls 72 124 125 - 71 A-Baseball 857 - 1,391 534 - A-Boys Basketball 286 1,939 850 - 1,375 A-Boys Soccer 2,656 - - - 2,656 A-Cheer - - - 155 155 A-Cross Country - - 130 130 - A-Football 399 - - 90 489 Afterschool Snack Sales 365 242 138 89 558 A-Girls Soccer 325 - - - 325 A-Golf 70 - - - 70 AP Testing 188 3,707 - - 3,895 Art Club 103 - - (103) - A-Softball 1,850 170 - (300) 1,720 A-Swim 387 71 262 988 1,184 At Risk - 24,696 134 (24,562) - A-Tennis 26 32 - - 58 Athletics 8,730 151 7,343 (188) 1,350 A-Track Boys 182 - - - 182 A-Volleyball - 80 - 929 1,009 Awards-Scholarships 1,748 - 1,748 - - A-Wrestling 1,596 100 2,412 2,143 1,427 Band 276 914 1,217 760 733 Bank Interest 1 4 - - 5 Best Buddies 129 - - (129) - Beta Club 341 - - - 341 Bookstore Athletics 728 2,986 3,138 - 576 Cannons Class 1,515 2,879 3,110 129 1,413 Change Fund - 1,500 1,500 - - Chess Club 478 - - 129 607 Chorus 308 - 175 - 133 Clark's Kids 178 - - - 178 Concessions 1,015 16,558 12,394 (4,735) 444 Drama Club 620 - 273 169 516 Educators Rising 786 13 180 35 654
See Report of Independent Auditors. 75
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Waggener High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Fall Sports Gate$ - $ 14,663 $ 11,995 $ (2,668) $ - Freshman Class 2023 - 2,124 1,147 - 977 General Fund Faculty 1,117 4,294 3,197 - 2,214 General Fund Student 15,108 3,353 17,073 19,147 20,535 Girl Power 53 - - - 53 Hosa 706 244 549 - 401 Jaden Murphy Memorial Foundation 357 - - - 357 Junior Class 2021 1,433 1,678 - - 3,111 Kya Organization Fee - 400 400 - - Library - 97 - 73 170 Lost Books - 63 - - 63 Medical Magnet 100 228 273 - 55 Men of Quality 741 - 32 (120) 589 Orchestra 680 1,315 1,033 548 1,510 Parking Passes - 510 490 - 20 Pep Club 406 474 594 - 286 Quick Recall 78 - 63 - 15 Regional Wrestling - 2,732 1,713 (150) 869 Senior Class 2019 15,488 833 19,624 3,913 610 Senior Class 2020 5,591 5,707 5,029 25 6,294 Soph Class of 2022 869 1,800 200 - 2,469 Sports Medicine - 1,547 1,759 222 10 Spring Sports Gate - 95 4,068 7,845 3,872 Winter Sports Gate - 12,913 7,537 (5,376) - Yearbook 1,700 340 2,000 120 160 Grand Total$ 71,004 $ 114,620 $ 118,861 $ -$ 66,763
See Report of Independent Auditors. 76
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Western High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Administrative General$ 582 $ 4,463 $ 4,072 $ - $ 973 At Risk - 18,180 - (18,180) - Athletic Insurance 250 2,520 2,320 (215) 235 Athletics 670 31,370 26,946 828 5,922 Band 1,117 2,865 3,336 - 646 Baseball 1 - 511 510 - Basketball, Boys - 2,959 2,930 935 964 Basketball, Girls 321 657 1,198 300 80 Beta Club 269 - - (269) - Book Store 521 1,820 4,616 2,676 401 Cafe 103 1,730 310 1,773 - 267 Carpentry Club 1,262 - - - 1,262 Catering Club 3,364 2,057 2,281 - 3,140 Change Fund - 2,500 3,700 1,200 - Cheerleaders 249 - - 150 399 Choir 1,530 - 971 - 559 Concessions 724 18,754 14,408 (4,843) 227 Counselor Account 1,276 - 1,276 - - Cross Country 160 - 144 250 266 Dance 304 - - - 304 F.B.L.A. 90 - - - 90 Football 55 - - - 55 Freshman Academy 533 - - (533) - Golf 442 - - - 442 Hero Club 12 3,950 1,455 (247) 2,260 Interact Club 58 - - (58) - Know Your Value - 209 - 50 259 Kuna - 277 532 550 295 Library 100 20 (9) - 129 Pac Club 643 - - - 643 Parking Permit - 80 80 - - Science Department 60 - 60 - - Softball 54 - - 250 304 Sr 2019 4,578 - 768 (3,810) - Sr 2020 3,268 3,804 5,385 - 1,687 Sr 2021 1,060 410 265 - 1,205 Sr 2022 680 60 602 - 138 Sr-2023 - 720 149 - 571 Student General 12,238 3,048 7,379 17,446 25,353
See Report of Independent Auditors. 77
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Western High School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
Swimming$ 69 $ - $ - $ - $ 69 Track 184 - - 200 384 Volleyball 663 12 503 - 172 Warrior Pride 1,636 538 2,500 2,610 2,284 Wrestling 438 49 325 200 362 Yearbook 1,010 - - - 1,010 Grand Total$ 42,201 $ 101,633 $ 90,475 $ -$ 53,359
See Report of Independent Auditors. 78
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Youth of Performing Arts School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disbursements Transfers June 30, 2020
20 Oz. Pepsi$ 155 $ 1,005 $ - $ (1,160) $ - Administrative 7,238 - 329 - 6,909 Anon(Ymous) - 4,656 3,327 (1,329) - At-Risk Fee Waiver Account - 900 900 - - Band 9,485 24,617 23,244 (2,778) 8,080 Band Spring Trip 645 1,008 - - 1,653 Certificates of Deposit (52,301) - - - (52,301) Change Fund - 750 750 - - College & Career Day 13,934 9,378 8,370 - 14,942 Dance Concert - 8,890 6,878 (1,803) 209 Dance Ensemble 637 8,666 6,870 (859) 1,574 Dance Travel Acct 10,238 3,200 185 (4,000) 9,253 Dance Trip Account - 6,557 10,470 4,100 187 Design & Production 2,879 2,528 3,604 3,014 4,817 Fringe Festival 1,638 1,000 - (80) 2,558 Guitar Class 1,823 6,758 7,094 - 1,487 Humanities - 175 175 - - Interest * Now * Cd's 164 1,650 - - 1,814 Mamma Mia! - 46,234 21,692 (24,542) - May Show Dance 4,629 - - - 4,629 Musical Theatre 158 2,839 1,907 (150) 940 New Works Festival 110 2,830 1,654 (1,202) 84 Orchestra 5,604 13,349 17,299 - 1,654 Orchestra Trip Account 1,530 16,582 15,231 - 2,881 Our Town - - - - - Percussion 371 1,044 1,229 (86) 100 Peter & The Starcatcher - 221 - (221) - Piano 914 398 1,099 - 213 Prism Concert 5,206 3,734 1,371 - 7,569 Productions 50,063 2,292 27,508 28,336 53,183
See Report of Independent Auditors. 79
Jefferson County Board of Education High School Activity Funds
Combining Statement of Cash Receipts and Disbursements by Activity, continued
Year Ended June 30
Youth of Performing Arts School
Cash Cash Balance Balance Name of Activity July 1, 2019 Receipts Disburse m e nts Transfers June 30, 2020
Snack$ - $ 572 $ - $ (572) $ - Staff Pepsi Account 1,845 426 19 - 2,252 Student Discretionary 15,641 - - 1,582 17,223 Student Parking - 1,100 1,100 - - Tartuffe - 1,512 3,924 2,412 - Theatre 909 4,336 2,107 (756) 2,382 Thespian (Its) 20 235 100 80 235 Tour Show 530 - - - 530 Tri-M 4 203 100 - 107 Vocal 2,156 14,020 15,120 14 1,070 Vocal Trip 376 11,935 3,678 - 8,633 Young Actors Institute 33,790 516 4,504 - 29,802 Grand Total$ 120,391 $ 206,117 $ 191,838 $ -$ 134,670
See Report of Independent Auditors. 80
Report Required by Government Auditing Standards
Report of Independent Auditors on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed In Accordance with Government Auditing Standards
Members of the Board Jefferson County Board of Education Louisville, KY
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, the combined statement of fund balance of the Jefferson County Board of Education High School Activity Funds (the Activity Funds) as of June 30, 2020, and the related notes to the combined financial statement, which collectively comprise Activity Funds’ basic financial statement, and have issued our report thereon dated November 10, 2020.
Internal Control over Financial Reporting
In planning and performing our audit of the combined financial statement, we considered the Activity Funds’ internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the combined financial statement, but not for the purpose of expressing an opinion on the effectiveness of the Activity Funds’ internal control. Accordingly, we do not express an opinion on the effectiveness of the Activity Funds’ internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statement will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness yet important enough to merit attention by those charged with governance.
Our consideration of the internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Lexington ■ Louisville ■ Raleigh deandorton.com Members of the Board Jefferson County Board of Education Report of Internal Control, continued Page 82
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Activity Funds' combined financial statement is free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Activity Funds' internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Activity Funds' internal control and compliance. According, this communication is not suitable for any other purpose.
Louisville, Kentucky November 10, 2020