02262024TreasurersReport.pdf

Parent document: 2024-02-26-e9e24d77733d3712bb513bd212d2197e-agenda.txt

Text

JEFFERSON COUNTY BOARD OF EDUCATION

TREASURER'S REPORT

MONTH ENDING December 31, 2023

Description

Prior Year Ending
Cash Balance
Carryover

Revenue

Disbursements

Current Month Ending

Current Month

Fiscal Year To Date

Current Month

Fiscal Year To Date

Current Month Ending Cash

nce

Cash Balance

In Cash

In Investments

Fund 11

General Fund

S 19,931,365.19

S  4,598,821.60

S 57,957,040.61

S  7,731,888.64

S 48,742,428.39

29,145,977.41

S 28,657,629.20

S 488,348.21

Fund 31

First Bond Issue

36,564,945.01

146,376.38

960,205.15

2,506,834.92

11,641,221.26

25,883,928.90

(1,131,695.48)

$27,015,624.38

Fund 51

Capital Projects Fund

13,435,810.90

3,583,415.94

6,701,876.46

10,912.13

544,151.53

19,593,535.83

19,593,535.83

Fund 61

Special Revenue Fund

4,049,320.61

1,046,482.39

5,334,413.95

1,074,264.77

6,515,995.77

2,867, 738.79

2,867, 738.79

Fund 71

Cares Fund

SUBTOTAL

1,681,183.80
75,662,625.51

877,852.72
10,252,949.03

4,386,364.33
75,339,900.50

157,543.05
11,481,443.51

2,704,563.81
70,148,360.76

3,362,984.32
80,854,165.25

3,362,984.32
53,350,192.66

27,503,972.59

Fund 21

Debt Service Fund

1,120,871.98

90,803.87

2,668,564.74

458,381.99

581,337.69

3,208,099.03

147,553.16

3,060,545.87

TOTAL

TOTAL CASH AND INVESTMENTS

76,783,497.49

S$ 10,343,752.90

S  78,008,465.24

S$ 11,939,825.50

S  70,729,698.45

84,062,264.28

S 53,497,745.82

$ 30,564,518.46

$84,062,264.28

All funds listed as cash are held at Jefferson Security and Bank of Charles Town bank accounts. General Fund investment is located at WV State Treasurer's Office Investment Pool account. Child Nutrition

payments are collected through City National Bank Lockbox and transferred to Jefferson Security Bank. Debt Service Funds are held at the Muncipal Bond Commission accounts in Charleston and Bank of

Charles Town.

Treasurer



JEFFERSON COUNTY SCHOOLS
Schedule of Expenditures on a Cash Basis
General Current Expense Fund
For the Month Ended December, 2023

Current Percent Prior Year
MTD YTD Annual Remaining Budget YTD Change
Expenditures Expenditures Encumbrances Budget Balance Obligated Expenditures From prior Yr.

Salaries
‘Professional Personnel 3,313,880 15,321,466 23,755,637 42,795,584 3,718,481 91.31% 15,073,110
‘Service Personnel 1,179,695 5,760,856 7,828,234 14,985,845 1,396,755 90.68% 5,220,933
‘Professional Substitutes 118,621 | 557,558 | - 682,054 124,496 81.75% 533,629
‘Service Substitutes | 79,978 | 344,212 | - 281,223 (62,989) 122.40% 226,552.
‘Long-Term Substitutes | 420 | 1,840. | 120 (1,720) —- 1533.33% 6,780
‘Temporary Part-Time Service «450,582 —s«1,822,376 2,666,041 4,457,836 (30,581) 100.69% 1,323,725,
‘Board Members 1,600 | 8,800 | - | 30,000 21,200 29.33% 12,480,

Employee Benefits
Group Insurance | 718,550 2,958,318. 5,158,784 8,017,246 (99,856) 101.25% 2,425,309
‘Social Security 375,986 1,752,242 2,488,207. 4,314,142 73,693 98.29% 1,691,941.
Retirement 333,723 | 1,547,080, 2,362,908 13,438,299 9,528,311 29.10% 1,507,888.
Tuition Reimbursements 81 39,747, 54,950. 90,000 (4,697) 105.22% 10,495,
‘Unemployment Compensation | oO” 0 0 50,000 50,000 0.00% -24278.
‘Workers’ Compensation | 83,573, 106,366 210,983 21,044 90.03% 89,351.
‘Other Employee Benefits | | 36,872. 0 40,000 3,128 92.18% 32,949.

Purchased Professional & Technical Services
Professional Educators | 10,690 _ 131,746. 579,273, «718,744 7,725 98.93% 183,743.
‘Employee Training and Development | 365 24,436. 8,345. 77,049 44,268 42.55% 19,805
‘Other Professional 118,427 | 570,122. 1,095,416 2,158,951 493,413 77.15% 694,771
‘Technical | 488 240,276 53,086 325,500 32,138 90.13% 18,536.

Purchased Services - Other (Water/Sewage)
‘Utilities (Water/Sewage) 24,010 — 126,021. 124,881 251,250 348 99.86% 84,657.
‘Cleaning | 38,207 288,044 240,440 565,000 36,516 93.54% 267,080.
Repair & Maintenance | 101,598 1,411,514 696,235 2,649,978 542,229 79.54% 1,519,334
Rentals | 8,312 | 34,178. 64,067, «112,505 14,260 87.33% 175,794,
‘Construction Services 25,399 452,132 3,958,190 5,771,901 1,361,579 76.41% 565,256.

Purchased Services - Other



‘Student Transportation Services
‘Insurance

‘Communications

‘Advertising

‘Printing/Binding

‘Tuition

‘Travel

‘Interagency Purchased Services

Supplies

General

‘Energy

Food

‘Books, Periodicals and Software
Technology Supplies

‘Vehicle Supplies

Control Level Equipment

Plant and Equipment

‘Equipment

Other

‘Dues and Fees
‘Debt Related
‘Reserved
‘Taxes
Transfers Out

Total Expenditures

| Expenditures

13,671
0
33,447
1,119

0
43,890
5,520
110,231

130,097
221,915
284
1,250
69,962
75,570
0

7,722,403

YTD

33,197
671,774
188,562.

53,358.

469.
314,563,

43,000.

614,217

761,746
1,130,267
2,864,
881,366
200,423,
495,442
2,234,

105,710
764,369

0

6,685
110,156

39,925,809

Expenditures - Encumbrances |

10,917
236,749,
368,657

34,114

9,770.
388,410

39,414

810,475

693,771
1,904,733
873,
1,839,
43,378.
817,941
715,

5248

10,093
150

ai

F

ai

56,618,307

Current
Annual
Budget

257,810
923,523
817,050
123,888
16,412
990,625
255,160
2,703,448

2,293,802
3,035,000
11,500
1,266,443
491,321
1,595,380
208,328

154,679

129,655
764,869
2,437,107
7,535
5,589,168

126,096,913

Remaining
Balance

213,696
15,000
259,831
36,416
6,173
287,652
172,746
1,278,756

838,285
0

7,763
383,238
247,520
281,997
205,379

117,433

13,852
350
2,437,107
850
5,479,012

29,552,797

Percent
Budget
Obligated

17.11%
98.38%
68.20%
70.61%
62.39%
70.96%
32.30%
52.70%

63.45%
100.00%
32.50%
69.74%
49.62%
82.32%
1.42%

24.08%

89.32%
99.95%
0.00%
88.72%
1.97%

76.56%

Prior Year

YTD Change

39,112
451,932
183,559.

38,114

988.
384,958.
131,357,
546,975.

810,848
1,010,606
3,148,
464,647
121,445.
580,309,
3,595,

62,341.

22,193,
380,465,
.

822.
170,944

37,068,198

Expenditures - From prior Yr.

2,857,611



FY 24 TABLE GAME REFERENDUM FUNDING 51.25131.1922.9

CAPITAL
MONTH DATE RECEIVED | AMOUNT RECEIVED} EXPENDITURES - TOTAL BALANCE

peginningatance | | | 856,257.08 |
uy | ayteyzoea | 7730428 | (295,003.69)| + | (237,749.40)| 2,738,407.64 |
august | asvaoaa | asoesa7o| || as0054.70| ,289,202.38 |
September | noys6/2023_ | sazeesca| || taz.ce5.94| 2,032,128.28 |
october | aaneya0zs | sazzzesz| || t4zze.82| 2,175,357.10 |
November | aayse/a0aa | sanazo7a| || tan n30.74 | 2,326,487.08 |
December | aste/aoze | assasz7a| || ass agz.74| 2,471,67058_|
lanuary | yteyznze | asa oa0aa| || a3, 940.42 | 2,603,622.00_|
february | PF 603,612.00 _|
March 603,622.00 |
ot PF 603,612.00 _|
My 603,622.00 |
une PF 603,612.00 _|
roma | on sar.ce | t295,00368)] | 747,453.96

CAPITAL EXPENDITURES:

* Bus Garage Lease Payments ($24,591.14 x 12 mo's) Transfer to Fund
21 (AJE JUL47) 295,093.68

295,093.68


REFERENDUM REVENUE COMPARISON
FY24 to FY23
FY23 FY24 Comparison

es ee
becember__—|—2a03e1.72| —21ga6s.1s| 178,524.00] 15602784 177,400.68| 179,267.10] 109,803.42 155,319.87| 176,068.14] 143,228.82] 32,839.32]
February | ts8,7ae.s4| 196,555.77| 154,436.16, 153,765.96 _131,989.20| ts0.8si48| _—98,146.20| 162,235.20] 161,072.58) |
March | 2aa2a3t0| 2iesse.ca| r67or6ei| 184,719.66 148.4748 | 73611.45| 115694941 173,07750| _—ae6tzeso] |
apr S| 9,031.0] 204,048.14] 162,258.15] 1aesea.8i| 156,963.36] uo0|__—t2s.6a3.e4| 164,235.03] s61sisoq| |
May | a5272.69|  22924752| 166,636.68] 137a18.56| 166,707.08] uoo__—asa,7a2.22|174.i7.70| _—r61966.64) |
une | 244,708.49] 187,716.33 | 16082727 163,904.58 139,81230| s208aaaal —136,957.02| szazzci| 1616298) |
frovas | 2,.697,386.67| 2,498,270.384| 2,179,833.39| 1,901,469.60| 878,530.79] 150414540] 1,352,430.99| 195327381] is7zaeasal |



FY 24 IMPACT FEES
51.25xxx.1221.9

MONTH

March

May

TOTAL

FEES COLLECTED

26.00

104.00

52.00

100.00

47.00

56.00

87.00

472.0

0

INTEREST

i

CP aaeara|
CP asersn|
ars
ssi]
aes]
TP 2255.40]
=
a
1

27,909.38

November RES
November New MS

December SES
December SMS

DISTRIBUTION TO JCS
(3,442,285.20)

(5,784,822.00)

-1,276,081.00
-1,066,455.80

-1,276,081.00
-2,166,204.20
-3,442,285.20

|

(5,756,440.62)

BALANCE



Impact Fee Comparison

MONTH FY14 FY15 FY16 FY17 one _| FY19 pew | em | nem FY 21 a 22 te 23 a 24

a se

mms] a] nen] na] eae em] mene
September | a12,01s.a| 97,652.28| 60,377.57| 119,730.18| 145,441.35 | 107,247.70| 105,132.95] 6.04845 | 74.00 ta00| 52.00 |
November | 1as,aai.a5|  113630.51| 71,523.43| 60,268.25| 104,286.07| 70,442.32 | 109,249.16| 1061040] 2.00] 300/470 |
December | 75,621.11| 108,024.0| 1,667.02| _68,425.25| _59,370.00| 117,524.58| 57,499.20| 211,05826| as.c0|_— 12.00] 56.00 |
January | 60,268.25]  a1oaoss1| atz6as|_741ai29| 91,22481| 96,696.22 123,827.13| 2099650] 2.0] aa.o0| 87.00 |
February | 6425.25] 79,741.03| 11a5.13| 93,228.44| 115,829.20| 60,394.23| 96,a45.12| 121,32887| a.c0| 5.00 0.00 |
March | 74aaa.2a| 177,a1040| _1,197.42| 148,247.29| 105,950.77| _97,796.94| 261,352.75 390,227.70| | ao7.00| 126.00] 0.00 |
apni | 236,018.06] 159,087.44]  77,4a0.84| 106,081.16] 208,459.58 | 90,592.55 | 148,392.72|  10791657| seco] 6.00/00 |
May | 22ona.72| as,764.3a| 121,607.12| 175,29878| 126,954.38 | 196,975.35| 124073.98|  a,02460| ——gs.c0|_—— 58.00 0.00 |
une 232,325.27] 105,065.35 | 111,225.07| 118,268.40| 123,634.59 | 127,957.46| 155,179.43| 200,439.70] a.c0| 37.00] 0.00 |
rovas, | a.65a661.96| 1,978,<20.36|  724,765.92| 1,179,354.18| 1,439,164.02| 1,313,533.95 | 1,466,742.17| 2,951,253.38| 192,308.35] (5,474.00)| 472.00 |