04222024TreasurersReport.pdf

Parent document: 2024-04-22-5255f8b79e147f9c0f342c6250f5842e-agenda.txt

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JEFFERSON COUNTY BOARD OF EDUCATION

TREASURER'S REPORT

MONTH ENDING February 29, 2024

Description

Prior Year Ending

Cash Balance
Carryover

Revenue

Disbursements

Current Month

Fiscal Year To Date

Current Month

Fiscal Year To Date

Current Month Ending

Cash Balance

Current Month Ending Cash
nce

In Cash

In Investments

Fund 11

General Fund

S 19,931,365.19

4,169,675.71

S 80,916,137.31

S  8,998,221.74

S$ 78,889,728.71

21,957,773.79

S 21,465,209.33

S 492,564.46

Fund 31

First Bond Issue

36,564,945.01

115,510.69

1,205,372.38

2,606,013.32

14,390,501.18

23,379,816.21

(1,585, 662.16)

$ 24,965,478.37

Fund 51

Capital Projects Fund

13,435,810.90

131,940.42

10,152,077.49

22,230.28

1,143,647.77

22,444,240.62

22,444,240.62

Fund 61

Special Revenue Fund

4,049,320.61

1,244,290.49

8,025,601.20

1,219,182.78

10,945,364.07

1,129,557.74

1,129,557.74

Fund 71

Cares Fund

SUBTOTAL

1,681,183.80
75,662,625.51

37,834.94
5,699,252.25

4,424,363.10
104,723,551.48

175,600.46
13,021,248.58

3,047,235.92
108,416,477.65

3,058,310.98
71,969,699.34

3,058,310.98
46,511,656.51

25,458,042.83

Fund 21

Debt Service Fund

1,120,871.98

2,772,698.02

24,591.14

630,519.97

3,263,050.03

98,370.88

3,164,679.15

TOTAL

TOTAL CASH AND INVESTMENTS

S 76,783,497.49

5,699,252.25

S 107,496,249.50

S$ 13,045,839.72

S 109,046,997.62

75,232,749.37

S 46,610,027.39

$ 28,622,721.98

$75,232,749.37

All funds listed

as cash are held at Jefferson Security and Bank of Charles Town bank accounts. Genera
payments are collected through City National Bank Lockbox and transferred to Jefferson Security Bank.
Charles Town.

| Fund investment is

located at WV State

Treasurer's Office Inves
Debt Service Funds are held at the Muncipal Bond Commission

tment Pool account. Child Nutrition
accounts in Charleston and Bank of

Treasurer



JEFFERSON COUNTY SCHOOLS
Schedule of Expenditures on a Cash Basis
General Current Expense Fund
For the Month Ended February, 2024

Salaries

Professional Personnel
‘Service Personnel
Professional Substitutes
‘Service Substitutes
‘Temp Part-Time Professional
‘Long-Term Substitutes
‘Board Members

Employee Benefits

Group Insurance

‘Social Security

Retirement

Tuition Reimbursements
‘Unemployment Compensation
‘Workers’ Compensation
‘Other Employee Benefits

Purchased Professional & Technical Services

Professional Educators

‘Employee Training and Development
‘Other Professional

‘Technical

Purchased Services - Other (Water/Sewage)
‘Utilities (Water/Sewage)

‘Cleaning

Repair & Maintenance

Rentals

‘Construction Services

MTD

| Expenditures

3,290,016 |
1,188,800

143,993

82,500

180

437,294
1,600

709,492
375,526

332,274

13,381.

17,090
600

30,988
60,945

188,904

6,487
31,027

YTD

Expenditures - Encumbrances |

21,979,036 _
8,192,263 |

834,599

504,555
2,550 _

2,701,497

12,800

4,373,752
2,512,679 |

11,848,505

90,413

118,321 |
38,072

273,189
32,745

822,442

243,426

186,245 |

388,531

1,816,369

49,908

463,915

17,270,197
5,767,436

1,710,519

3,696,902

1,789,713

1,725,514
22,150

76,578

491,505

5,640

324,569
50,652

96,935

139,953

490,637

42,927

3,950,370 |

Current
Annual
Budget

42,630,443
14,986,013
680,249
281,223
120
4,457,868
30,000

8,017,246
4,314,354
13,792,323
90,000
50,000
211,034
40,000

721,044
87,549
2,129,834
325,500

283,250
565,000
2,708,663
102,883
5,580,282

Remaining
Balance

3,381,210
1,026,314
(154,350)
(223,332)
(2,430)
45,852
17,200

(53,408)
11,962
218,304
(22,563)
50,000
16,135
1,928

(43,650)
49,164
982,823
31,422

70

36,516
401,657
10,048
1,165,997

Percent
Budget
Obligated

92.07%

93.15%

122.69%

179.41%

2125.00%

98.97%
42.67%

100.67%

99.72%

98.42%

125.07%

0.00%

92.35%

95.18%

106.05%
43.84%

53.85%

90.35%

99.98%

93.54%

85.17%

90.23%

79.11%

Prior Year
YTD Change
Expenditures From prior Yr.

21,616,375
7,464,781
902,724
324,847
2,026,635 _
17,280

3,616,385 _
2,430,579
2,170,571
18,379
(24,278)
127,069
34,299

287,466
30,290
977,393
19,359

129,132 |
343,907
1,802,879
222,702
789,554



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

Purchased Services - Other
‘Student Transportation Services | 17,246 | 51,484 | 19,606 207,810 136,720 34.21% 58,560
Insurance 219,449 896,453 _ 22,070 923,523 5,000 99.46% 451,932
‘Communications | 32,820 256,490 310,723» 815,450 248,237 69.56% 250,304
‘Advertising | 1,177 57,887 29,411 122,688 35,390 71.15% 45,030
Printing/Binding | 432, 901 9,338 16,489 6,250 62.10% 2,398
‘Tuition -- 222,408 «~=—S574,959 . 285,501 990,625 130,165 86.86% 513,381
‘Travel | 22,832 | 72,877 | 37,886 228,074 117,311 48.56% 155,567
‘Interagency Purchased Services 159,569 834,413 545,366 2,703,448 + —-1,323,669 51.04% 718,306

Supplies
‘General | 172,472 —-1,048,140 548,383 2,290,525 694,002 69.70% 814,872 233,268
Energy | 345,783 1,790,660 © 1,244,340 —_—3,035,000 0 100.00% 1,660,065 — 130,595
Food | 308 | 3,871 | 4,315 11,500 3,314 71.18% 4,438 | (567)

‘Books, Periodicals and Software - 881,366 4,495 2,957,770 _—-2,071,909 29.95% 2,122,625 (1,241,259)
‘Technology Supplies | 64,143 275,670 163,792 491,321 51,859 89.44% 156,628 119,042
‘Vehicle Supplies 169,927, 782,892 595,019 1,468,800 90,889 93.81% 825,747 —_ (42,855)
‘Control Level Equipment 822 3,056 95 208,328 205,177 1.51%, 4,126 | (1,070)

Plant and Equipment |
Equipment (42) 82,791 | 345,415 262,474 24.01% 69,791 |

Other
‘Dues and Fees | 107,766 129,655 13,465 89.61% 22,842
‘Debt Related | 764,369 764,869 289 99.96% 380,465.
‘Reserved | | - | 2,180,593 2,180,593 0.00% -
Taxes | 6,685 _ | 7,535 850 88.72% 822
‘Miscellaneous = | - 0 0.00% 550 |
‘Transfers Out 120,944 4,225,789 7,460,112 3,234,323 56.65% 170,944

Total Expenditures 8,555,192 = 70,204,331 41,481,322 129,444,408 17,758,755 86.28% 53,757,721 16,446,610



FY 24 IMPACT FEES
51.25xxx.1221.9

MONTH FEES COLLECTED

26.00
104.00
52,00
100.00

TOTAL BALANCE

P| 7,762,735.

INTEREST DISTRIBUTION TO JCS

Ce
an
er
or ee
es

tl = )
3,255.48 (3,442,285.20) (3,438, 973.72) 2,004,931.24
1,277.10 1,364.10 2,006,295.34
1,195.51 ,304.

1,278.79
30,383.68 (5,784,822.00)

56,00
87.00
109.00
[March 112.00

May

TOTAL 693.00

p= | 2,008,990.54
a ee
| | 2,008,990.64

47.00 | | 3,738.54 || (2,338,751.26 5,443,904.96

November RES -1,276,081.00
November New MS -1,066,455.80
December SES -1,276,081.00
December SMS -2,166,204.20

-3,442,285.20


Impact Fee Comparison

| wows | mae | eas | rs | evr | evis | en | rao | evan |e | rvas | evae | mpm
MONTH FY15 FY16 FY17 FY19 Comparison
p__} _{__}{___+___;__}____}___j__;___;__}__}__

efi] ite nage tations} ak eet] ake} eigieaif abu} _tved/|_una
6,086.00
Seotember__{ _aszoisee| __sv.ssaa8| __s0a7zs7| _usvaoas|_s.aeuss|_107207.70| 05825] _esousas|__7ao0]_ag.c0|_sz00|_s4.00|
November | 145,4au.a5| 133,690.51] 71,523.43] 6026825| 10428607| 7042.32 | 109.24036| 06a1040| _2300| 300 | 47.00] 44.0

__2500|_1200

25.00 12.00 44.00
jvry___|suzeuzs|[nnaneen|azzese|reamao[suzzest| seam savas amsseso| a0[ ool eo 44,00
50.00
(14.09
noni | 7a601805| assce74a[ 77 4a0ea| s0saea6| 200505e| s0so255| 14ea9272[ aozsiss7{ saoof eaool |
May | agora. | ais7ease| 121607.2| 175,298.78| 186,95438| 196,975.35| 124973.98|  se102a60| 66.00 | seco]

June | 22,325.27| 105,065.35] 111,225.07| 118.268.40| 123,63459| 127,957.46| 155,179.43| 200,39.70| at. | aco] |
fromas | ,654,661.96| 197ee2036| 724,765.92 | 1,179,354.18| 1,439,164.02| 1,313,533.95 | 1,466,74217| 2,951,253.38| 1s2,a0.a5| 5,474.00] |



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 | asasvaoze | asssasce| || a59,585.66| 2,763,196.65_|
March PF 78,296.66 |
ao! PF 2,296.65 |
my 768,296.66 |
une PF 2,296.65 |
rom | 202,233.30] (295,003.68)] | 907,039.62

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

ee ee
December | 230361.72| —21g16s.1s| 178,524.00] 156,027.84 177,400.68| 179,267.10] __109,803.42| 155.319.87| 176,068.14] 143,228.82 32,838.32]
March | 2aa2a310| 2igase.ca| 167.916.81| 184,719.66 148,474.38 | 73.611.45| 115,604.94 173,077.50| aasazasz] |
april | 9031.04] 204aae.ra| 162,258.15] 14a,sea.ei| 156,963.36] ——a.00|_——azs.6a3.e1| 164,235.03, aeisissa] |
May S| a5272.69|  22924752| 166,636.68] 137,818.56] 166,707.08] o.00|__—sa,7az.22| 7417.70] —asisessa| =|
une | 24,708.09 | 187,716.33 |  160,827.27| 163,904.58] 13981230| 12084444 136,957.02| aszazzci| —aeiezace| |
fromas | 2,687,386.67|  2,498,270.34| 2,179,833.39|  1,901,469.60| _1,878,530.79| 1,504145.40] _1,352,430.99| 953,273.81] as7zaeasa] |