08262024TreasurersReport.pdf

Parent document: 2024-08-26-f67a1e507b87c30391378d9c40674865-agenda.txt

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JEFFERSON COUNTY BOARD OF EDUCATION

TREASURER'S REPORT

MONTH ENDING JUNE 2024

Description

Prior Year Ending
Cash Balance
Carryover

Revenue

Disburs

ements

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

$

5,492,188.31

S 122,861,939.00

9,555,809.08

S$ 119,242,921.92

23,550,382.27

S 23,048,998.54

S$ 501,383.73

Fund 31

First Bond Issue

36,564,945.01

81,747.37

1,590,031.91

1,374,948.98

24,389,454.75

13,765,522.17

692,330.85

$13,073,191.32

Fund 51

Capital Projects Fund

13,435,810.90

848,731.17

15,350,988.56

1,753,646.76

5,008,832.79

23,777,966.67

23,777,966.67

Fund 61

Special Revenue Fund

4,049,320.61

1,093,481.71

14,466, 723.74

1,106,021.04

15,568,097.25

2,947,947.10

2,947,947.10

Fund 71

Cares Fund

SUBTOTAL

1,681,183.80
75,662,625.51

293,305.68
7,809,454.24

5,583,948.31
159,853,631.52

217,500.67
14,007,926.53

3,915,266.45
168,124,573.16

3,349,865.66
67,391,683.87

3,349,865.66
53,817,108.82

13,574,575.05

Fund 21

Debt Service Fund

1,120,871.98

48,058.83

4,215,642.79

2,977,706.77

3,682,000.16

1,654,514.61

6.32

1,654,508.29

TOTAL

TOTAL CASH AND INVESTMENTS

76,783,497.49

$

7,857,513.07

S 164,069,274.31

S  16,985,633.30

S 171,806,573.32

69,046,198.48

S 53,817,115.14

$15,229,083.34

$69,046,198.48

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 June, 2024

Percent Prior Year

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

8,605,299
2,684,920
148,128
84,881
409,621
3,840

1,662,326
875,201
841,823

14,504
36,078
600

208,256
18,895
374,083
257

35,045
48,463
340,893
18,082
336,782

YTD
Expenditures

42,520,578
15,301,956
1,540,885
863,133
3,160
4,385,646
26,240

8,767,046
4,732,783
13,908,125
116,698
216,766
40,472

643,864
59,340
1,548,292
284,233

322,078
532,414
2,640,722
103,242
694,292

Current
Annual

Encumbrances Budget

42,835,143 |
14,963,094

687,311

281,223

120

4,457,868
30,000

8,017,265 |

4,315,584

13,785,881

105,000

50,000

211,217

40,000

- 631,469
85,456

900

388,021 2,747,278

- 323,100

4,261

54,475
4,174
1,250,909

93,128

319,400
- 529,818

2,808,191

1,954,482

Remaining
Balance

314,565
(344,862)
(853,574)
(581,910)

(3,040)
72,222
3,760

(749,781)
(417,199)
(122,244)
(11,698),
50,000
(5,549)
(472)

(12,395)
25,216
810,965
38,867

(6,939)
(2,596)
112,994
(14,288),
9,281

Budget
Obligated

99.27%
102.30%
224.19%
306.92%

2633.33%

98.38%

87.47%

109.35%
109.67%
100.89%
111.14%

0.00%
102.63%
101.18%

101.96%
70.49%
70.48%
87.97%

102.17%
100.49%
95.98%
115.34%
99.53%

YTD
Expenditures

41,501,669
14,089,283
1,777,833
563,524
8,240
3,409,437
36,320

7,295,720
4,580,988
13,451,123
66,670

(24,278)
185,722
36,099

582,805
50,453
2,006,892
38,393

235,545
515,406
2,363,913
386,272
1,139,222

Change
From prior Yr.



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

Purchased Services - Other
Student Transportation Services 4,907 116,281 1,081 230,541 113,179 50.91% 188,730
Insurance 8,523 909,570 - 923,523 13,953 98.49% 612,533
Communications 44,612 474,401 253,722 926,876 198,753 78.56% 373,088
Advertising 7,747 79,837 8,692 121,688 | 33,159 72.75% 68,403
Printing/Binding 1,381 7,361 357 8,302 584 92.97% 24,823
Tuition 300,930 968,602 2,320 776,883 (194,039) — 124.98% —1,033,142
Travel 39,408 206,836 6,782 214,747 1,129 99.47% 211,881
Interagency Purchased Services 405,917 2,868,646 : 2,907,019 | 38,373 98.68% 1,992,596

Supplies
General 366,555 1,997,176 146,642 2,444,177. 300,359. 87.71% 1,648,114
Energy 363,214 2,949,693 10,023 3,035,000 75,284 97.52% 2,801,130
Food - 7,310 - 8,650 1,340 84.51% 7,028
Books, Periodicals and Software 931,820 1,823,436 282,850 2,299,788 193,502 91.59% 2,369,073
Technology Supplies 80,815 328,159 177,679 518,610 © 12,772 97.54% 224,223
Vehicle Supplies 52,362 1,189,807 196,893 1,414,658 27,958 98.02% 1,416,649
Control Level Equipment 3,136 - 208,214 205,078 1.51% 52,262

Plant and Equipment | |
Equipment 108,453 392,902 720,367 | 219,012 69.60% 127,064

Other

Dues and Fees 18,934 31,663 | 12,171 61.56% 30,017
Debt Related 764,519 764,869 350 ——-99.95% 380,615
Reserved - 4,247,952 4,247,952 0.00% -

Taxes 6,685 7,535 850 88.72% 822
Miscellaneous - = | 0. 0.00% 550
Transfers Out 6,976,977 7,490,403 513,426 93.15% 5,923,999

Total Expenditures 19,400,664 121,057,784 3,189,241 128,573,493 4,326,468 96.64% 113,783,993



FY 24 IMPACT FEES
51.25xxx.1221.9

MONTH

March

May

TOTAL

**Fees Collected
Recalculation Study

FEES COLLECTED DISTRIBUTION TO JCS

INTEREST

26.00
104.00

| | 4,791.39
| | 4,954.22
| | 3,738.54

52.00
100.00
47.00
56.00

87.00

3239839 f

109.00
112.00

91.00
102.00

1,280.52
1,239.07
34,141.66 (5,784,822.00)

(2,750.00
(1,864.00

November RES
November New MS

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

110.00
(2860.00) December SES -1,276,081.00
(2750.00) December SMS -2,166,204.20

-3,442,285.20

TOTAL BALANCE

P| 7,762,735.



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
peounbe_[samsee| svasvas[eosvzs7|uezna[ssanas|wovaezo| wsamzas|ssowsas| aol ool saanl seo
pownie; | aesars|nusesosi[ nszzas| eozseas|souzeer| mansn|amzeas{ —aogeananl so0|  aem| anon
jvry___|suzeuzs|[nnaneen|azzese|reamao[suzzest| seam savas amsseso| a0[ ool eo
hos | s6ni806] 1550074 | —7rase] 10846116] 20643958 —o050255 | 14e.5272| sorauesr| seao| sso soo 2800|
frotais_— | 1.654661.95| 197882036 | 724,765.92 | 1,179,354.18| 1,439,164.02| 1,313,533.95 | 1,466,742.17| 2,951,253.38| 192,208.35 | (5,474.00)| _(1,864.00)| 3,610.00 |



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 | ayteyznze | azanoo7of || a8400.70 | 2,947,297.36 |
aot | ssteszoze | re03600| || 160,236.00] 3,107,533.36 |
| s/s7faoe | saessasa| || 346.552.82| 3,254,086.18
| rirefaome | ragaracol || 248,314.00 3,402,40028
P| sezz36.82]  (295,093.60)] | 1,546,208.24

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


jon [ons | ras |r| ee || ao | en |r| ran |r| or |
FY24 Comparison
ss Ge Gr CO OOO
april | 2290st.04|  20aagaa| 162,258.25] 14e,se9.81| 156,963.36] 0.00 125,633.61| 164,235.03| 161,51694| _160,236.00| _-1,280.94]