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Garfield Heights City School District

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Garfield Heights City School District Exhibit “A” GARFIELD HEIGHTS CITY SCHOOLS FINANCIALS APRIL 2016 RECONCILIATION April-16 Key Bank (checking) $2,619.05 PNC Bank (checking 218,025.63 Investments PNC Bank (deposits) 581,859.23 114,022.99 PNC JPMorgan Chase (payroll) (934.16) - PNC ESCROW Investments 9,445,858.69 6,720,500.36 Star Total Bank Depositories $10,247,428.44 89,033.53 First Merit 65,565.95 Citizens Bank Outstanding Checks (502,758.03) 1,356,735.86 RedTree Investment* 1,000,000.00 Independence Bank 100,000.00 Blaugrund Scholarship Start up Cash-School Store 50.00 9,445,858.69 Start up Cash-HS Library 50.00 *Formerly Baird Start up Cash-Athletics 1,050.00 Returned NSF checks $0.00 - Transfer from Star to Key Total Adjustments 1,150.00 Total Bank Balance $9,745,820.41 Total Fund Balance $9,745,820.41 Difference - Allen D. Sluka Treasurer's Signature STATEMENTS OF REVENUE EXPENDITURES FUND BALANCE AND UNENCUMBERED BALANCES BY FUND Date: 05/06/16 GARFIELD HTS. BOARD OF EDUC. Page: 1 Time: 11:25 am Fiscal Year Budget (FNDREVEX) Revenues & Expenditures April 1, 2016 through April 30, 2016 GENERAL (001) April Annual FYTD Unencumbered Activity Budget Activity Encumbrances Balance ------------------------------------------------------------------------------------- Fund Balance, Beg. of Period $ 4,150,426.23 $ 1,216,344.68 Revenue: TAXES $ 15,347,599.00 $ 15,048,985.83 TUITION $ 5,123.74- $ 355,000.00 $ 355,942.88 TRANSPORTATION FEES EARNINGS ON INVESTMENTS $ 3,665.88 $ 11,000.00 $ 17,211.08 FOOD SERVICES EXTRA CURRIC (STUDENT) ACTIVIT $ 6,001.00 $ 45,000.00 $ 38,247.24 MISC. RECEIPTS - LOCAL SOURCES $ 20,007.35 $ 230,000.00 $ 229,793.03 OTHER RECEIPTS - LOCAL SOURCES UNRESTRICTED GRANTS-IN-AID RESTRICTED GRANTS-IN-AID UNRESTRICTED GRANTS-IN-AID $ 2,949,388.71 $ 22,599,350.00 $ 19,439,404.48 RESTRICTED GRANTS-IN-AID $ 87,583.92 $ 1,900,305.00 $ 1,045,507.62 RESTRICTED GRANTS-IN-AID TRANSFERS-IN ADVANCES-IN $ 322,495.00 REFND OF PRIOR YEAR EXPENDITUR $ 1,300.00 ---------------- ---------------- ---------------- ---------------- ---------------- Total Revenues: $ 3,061,523.12 $ 40,810,749.00 $ 36,176,392.16 Expenditures: PERSONNEL: SALARIES $ 2,595,141.45 $ 22,701,441.00 $ 19,278,871.07 $ 3,422,569.93 FRINGE BENEFITS $ 717,145.48 $ 8,048,888.02 $ 6,690,508.98 $ 119,714.20 $ 1,238,664.84 ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL PERSONNEL: $ 3,312,286.93 $ 30,750,329.02 $ 25,969,380.05 $ 119,714.20 $ 4,661,234.77 PURCHASED SERVICES $ 881,807.26 $ 8,286,070.35 $ 6,462,415.50 $ 1,366,479.41 $ 457,175.44 SUPPLIES AND MATERIALS $ 49,992.54 $ 1,539,787.56 $ 626,131.07 $ 222,627.85 $ 691,028.64 CAPITAL OUTLAY $ 7,554.74 $ 370,535.30 $ 386,720.01 $ 16,100.98 $ 32,285.69- CAPITAL OUTLAY MISCELLANEOUS OBJECTS $ 13,589.50 $ 1,040,069.10 $ 933,871.83 $ 11,669.00 $ 94,528.27 OTHER USES OF FUNDS $ 67,500.00 $ 67,500.00- ---------------- ---------------- ---------------- ---------------- ---------------- Total Expenditures: $ 4,265,230.97 $ 41,986,791.33 $ 34,446,018.46 $ 1,736,591.44 $ 5,804,181.43 Increase (Decrease) for Period $ 1,203,707.85- $ 1,730,373.70 Fund Balance, End of Period $ 2,946,718.38 $ 2,946,718.38 ================= ================= Current Encumbrances $ 1,736,591.44 $ 1,736,591.44 Date: 05/06/16 GARFIELD HTS. BOARD OF EDUC. Page: 2 Time: 11:25 am Fiscal Year Budget (FNDREVEX) Revenues & Expenditures April 1, 2016 through April 30, 2016 GENERAL (001)( cont’d) April Annual FYTD Unencumbered Activity Budget Activity Encumbrances Balance ------------------------------------------------------------------------------------- Unencumbered Cash Balance $ 1,210,126.94 $ 1,210,126.94 ================= ================= Date: 05/06/16 GARFIELD HTS. BOARD OF EDUC. Page: 3 Time: 11:25 am Fiscal Year Budget (FNDREVEX) Revenues & Expenditures April 1, 2016 through April 30, 2016 BOND RETIREMENT (002) April Annual FYTD Unencumbered Activity Budget Activity Encumbrances Balance ------------------------------------------------------------------------------------- Fund Balance, Beg. of Period $ 3,079,319.02 $ 2,122,944.98 Revenue: TAXES $ 3,444,000.00 $ 3,652,804.36 OTHER RECEIPTS - LOCAL SOURCES UNRESTRICTED GRANTS-IN-AID $ 279,917.88 $ 808,000.00 $ 720,332.41 TRANSFERS-IN ---------------- ---------------- ---------------- ---------------- ---------------- Total Revenues: $ 279,917.88 $ 4,252,000.00 $ 4,373,136.77 Expenditures: PERSONNEL: FRINGE BENEFITS ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL PERSONNEL: $ 0.00 $ 0.00 $ 0.00 $ 0.00 $ 0.00 PURCHASED SERVICES MISCELLANEOUS OBJECTS $ 1,545.05 $ 3,810,419.00 $ 3,138,389.90 $ 672,029.10 OTHER USES OF FUNDS ---------------- ---------------- ---------------- ---------------- ---------------- Total Expenditures: $ 1,545.05 $ 3,810,419.00 $ 3,138,389.90 $ 672,029.10 Increase (Decrease) for Period $ 278,372.83 $ 1,234,746.87 Fund Balance, End of Period $ 3,357,691.85 $ 3,357,691.85 ================= ================= Current Encumbrances $ 0.00 $ 0.00 Unencumbered Cash Balance $ 3,357,691.85 $ 3,357,691.85 ================= ================= Date: 05/06/16 GARFIELD HTS. BOARD OF EDUC. Page: 4 Time: 11:25 am Fiscal Year Budget (FNDREVEX) Revenues & Expenditures April 1, 2016 through April 30, 2016 PERMANENT IMPROVEMENT (003) April Annual FYTD Unencumbered Activity Budget Activity Encumbrances Balance ------------------------------------------------------------------------------------- Fund Balance, Beg. of Period $ 22,277.49 $ 29,128.05 Revenue: TAXES $ 126,500.00 $ 130,908.99 MISC. RECEIPTS - LOCAL SOURCES $ 371,285.00 OTHER RECEIPTS - LOCAL SOURCES UNRESTRICTED GRANTS-IN-AID $ 10,702.17 $ 42,600.00 $ 32,397.00 ADVANCES-IN ---------------- ---------------- ---------------- ---------------- ---------------- Total Revenues: $ 10,702.17 $ 540,385.00 $ 163,305.99 Expenditures: PURCHASED SERVICES $ 139,411.00 $ 79,992.61 $ 59,418.39 CAPITAL OUTLAY $ 168,809.57- $ 427,599.50 $ 90,798.05- $ 1,179.33 $ 517,218.22 CAPITAL OUTLAY MISCELLANEOUS OBJECTS $ 59.07 $ 2,000.00 $ 1,509.32 $ 490.68 OTHER USES OF FUNDS ---------------- ---------------- ---------------- ---------------- ---------------- Total Expenditures: $ 168,750.50-$ 569,010.50 $ 9,296.12- $ 1,179.33 $ 577,127.29 Increase (Decrease) for Period $ 179,452.67 $ 172,602.11 Fund Balance, End of Period $ 201,730.16 $ 201,730.16 ================= ================= Current Encumbrances $ 1,179.33 $ 1,179.33 Unencumbered Cash Balance $ 200,550.83 $ 200,550.83 ================= ================= Date: 05/06/16 GARFIELD HTS. BOARD OF EDUC. Page: 5 Time: 11:25 am Fiscal Year Budget (FNDREVEX) Revenues & Expenditures April 1, 2016 through April 30, 2016 BUILDING (004) April Annual FYTD Unencumbered Activity Budget Activity Encumbrances Balance ------------------------------------------------------------------------------------- Fund Balance, Beg. of Period $ 58,910.35 $ 172,102.09 Revenue: EARNINGS ON INVESTMENTS MISC. RECEIPTS - LOCAL SOURCES $ 1,500.00 $ 18,000.00 $ 15,000.00 OTHER RECEIPTS - LOCAL SOURCES ADVANCES-IN REFND OF PRIOR YEAR EXPENDITUR ---------------- ---------------- ---------------- ---------------- ---------------- Total Revenues: $ 1,500.00 $ 18,000.00 $ 15,000.00 Expenditures: PURCHASED SERVICES $ 1,848.50 $ 3,200.00 $ 6,494.75 $ 4,205.25 $ 7,500.00- SUPPLIES AND MATERIALS CAPITAL OUTLAY $ 137,362.49 $ 122,045.49 $ 15,317.00 OTHER USES OF FUNDS ---------------- ---------------- ---------------- ---------------- ---------------- Total Expenditures: $ 1,848.50 $ 140,562.49 $ 128,540.24 $ 4,205.25 $ 7,817.00 Increase (Decrease) for Period $ 348.50- $ 113,540.24- Fund Balance, End of Period $ 58,561.85 $ 58,561.85 ================= ================= Current Encumbrances $ 4,205.25 $ 4,205.25 Unencumbered Cash Balance $ 54,356.60 $ 54,356.60 ================= ================= Date: 05/06/16 GARFIELD HTS. BOARD OF EDUC. Page: 6 Time: 11:25 am Fiscal Year Budget (FNDREVEX) Revenues & Expenditures April 1, 2016 through April 30, 2016 FOOD SERVICE (006) April Annual FYTD Unencumbered Activity Budget Activity Encumbrances Balance ------------------------------------------------------------------------------------- Fund Balance, Beg. of Period $ 1,182,362.05 $ 1,097,826.42 Revenue: EARNINGS ON INVESTMENTS $ 438.18 $ 300.00 $ 1,395.69 FOOD SERVICES $ 22,061.68 $ 219,000.00 $ 198,869.46 MISC. RECEIPTS - LOCAL SOURCES $ 1,000.00 $ 133.00 RESTRICTED GRANTS-IN-AID $ 24,842.33 $ 25,000.00 $ 24,842.33 RESTRICTED GRANTS-IN-AID $ 287,728.63 $ 1,315,000.00 $ 1,271,279.48 TRANSFERS-IN ADVANCES-IN REFND OF PRIOR YEAR EXPENDITUR ---------------- ---------------- ---------------- ---------------- ---------------- Total Revenues: $ 335,070.82 $ 1,560,300.00 $ 1,496,519.96 Expenditures: PERSONNEL: SALARIES $ 69,204.73 $ 583,000.00 $ 494,359.37 $ 88,640.63 FRINGE BENEFITS $ 15,031.05 $ 152,931.10 $ 126,475.03 $ 1,059.92 $ 25,396.15 ---------------- ---------------- ---------------- ---------------- ---------------- TOTAL PERSONNEL: $ 84,235.78 $ 735,931.10 $ 620,834.40 $ 1,059.92 $ 114,036.78 PURCHASED SERVICES $ 364.00 $ 20,000.00 $ 11,843.22 $ 29,739.50 $ 21,582.72- SUPPLIES AND MATERIALS $ 57,666.12 $ 700,000.00 $ 584,965.36 $ 286,979.24 $ 171,944.60- CAPITAL OUTLAY $ 25,000.00 $ 1,536.43 $ 2,314.00 $ 21,149.57 CAPITAL OUTLAY MISCELLANEOUS OBJECTS $ 10,000.00 $ 10,000.00 OTHER USES OF FUNDS ---------------- ---------------- ---------------- ---------------- ---------------- Total Expenditures: $ 142,265.90 $ 1,490,931.10 $ 1,219,179.41 $ 320,092.66 $ 48,340.97- Increase (Decrease) for Period
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