Document type | other |
---|---|
Date | 2023-12-31 |
Source URL | https://go.boarddocs.com/wv/jeffwv/Board.nsf/files/D2LL37548AD5/$file/02262024TreasurersReport.pdf |
Entity | jefferson_county_schools (Jefferson Co., WV) |
Entity URL | https://www.jcswv.org/ |
Raw filename | 02262024TreasurersReport.pdf |
Stored filename | 2023-12-31-aebf35d42275c43a610ac4f2a69ff0a1-other.txt |
Parent document: 2024-02-26-e9e24d77733d3712bb513bd212d2197e-agenda.txt
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 |