Document type | other |
---|---|
Date | 2023-12-31 |
Source URL | https://go.boarddocs.com/wv/rand/Board.nsf/files/CZ7JEK4C76DD/$file/Monthly%20Financial%20Report%20December%202023.pdf |
Entity | randolph_county_schools (Randolph Co., WV) |
Entity URL | https://boe.rand.k12.wv.us/ |
Raw filename | Monthly%20Financial%20Report%20December%202023.pdf |
Stored filename | 2023-12-31-0a6a3ace44fadc78636bf86d48109be3-other.txt |
Parent document: Regular Board Meeting - 5_00 p.m. - AMENDED-01-16-2024.pdf
RANDOLPH COUNTY SCHOOLS CENTRAL OFC. Monthly Financial Report on a Cash Basis for December, 2023 es West Virginia perarrMent oF EDUCATION 1/5/2024 8:48:35 AM - 7108 1/5/2024 8:48:35 AM - 7108 Fund: General Current Expense Fund Debt Service Fund Capital Projects Fund Special Revenue Fund Federal Stimulus and Stabilization Fund Total Revenues Fund: General Current Expense Fund Bond Construction Fund Capital Projects Fund Special Revenue Fund Federal Stimulus and Stabilization Fund Total Expenditures RANDOLPH COUNTY SCHOOLS CENTRAL OFC. Summary Schedule of Revenues and Expenditures on a Cash Basis For the Month Ended December, 2023 MTD Revenues 6,392,290 0 0 1,244,359 0 7,636,648 MTD Expenditures 5,317,397 0 0 727,396 237,569 6,282,363 YTD Revenues 19,982,652 0 242,563 5,919,770 2,611,166 28,356,152 YTD Expenditures 15,021,181 0 1,261,698 3,612,568 1,547,046 21,442,493 Beginning Fund Balance oO1o oO OG &2 28 Encumbrances 18,119,128 0 976,936 5,365,959 1,636,056 26,098,079 Current Annual Budget 43,388,808 0 2,298,344 15,489,822 7,469,477 68,646,451 Current Annual Budget 43 388,808 0 2,268,203 12,736,435 4,950,120 63,343,565 1/5/2024 8:48:35 AM - 7108 Remaining Balance (23,406,156) 0 (2,055,781) (9,970,052) (4,858,311) (40,290,300) Remaining Balance 10,248,499 0 29,569 3,757,908 1,767,017 15,802,994 Percent Revenues Received 46.05% 0.00% 10.55% 35.63% 34.96% 41.31% Percent Budget Obligated 76.38% 0.00% 98.70% 70.49% 64.30% 75.05% Prior Year YTD Change Revenues From Prior Yr. 17,808,407 2,174,245 35,000 (35,000) 0 242,563 3,400,646 2,119,124 947,219 1,663,948 22,191,272 6,164,879 Prior Year YTD Change Expenditures From Prior Yr. 13,485,791 0 1,126,567 3,319,599 2,129,129 20,061,085 1,535,390 0 135,132 292,969 (582,083) 1,381,408 Fund Balance Revenue from Local Sources Property Taxes - Current Year Property Taxes - All Other Collections Revenue from Local Sources-Public Utilities Tax Loss Restoration Fund Revenue from Local Sources-From Other Government Units-Restricted-Refunds of Revenue Revenue from Local Sources-Transportation Fees from Other Sources Investment Earnings Other Local Revenues Revenue from State Sources State Aid to Schools Other State Sources Revenue from Federal Sources Medicaid Other Federal Sources Revenue from Miscellaneous Sources Fund Transfers In Other Miscellaneous Sources Total Revenues RANDOLPH COUNTY SCHOOLS CENTRAL OFC. Schedule of Revenues on a Cash Basis General Current Expense Fund For the Month Ended December, 2023 MTD Revenues 103,058 4,292 500 423 655 1,590,699 4,675,966 16,696 6,392,290 YTD Revenues 5,246,344 32,616 755,585 12,915 5,946 1,160 101,313 8,862,590 4,675,966 43,914 225,895 6,007 12,401 19,982,652 Current Annual Budget 4,348,027 8,835,387 60,000 0 30,000 4,000 80,000 19,918,521 9,411,873 150,000 200,000 351,000 0 43,388,808 1/5/2024 8:48:35 AM - 7108 Remaining Balance (4,348,027) (3,589,043) (27,384) 755,585 (17,085) 5,946 (2,840) 21,313 (11,055,931) (4,735,907) (106,086) 25,895 (344,993) 12,401 (23,406,156) Percent Revenues Received 0.00% 59.38% 54.36% 0.00% 43.05% 0.00% 29.00% 126.64% 44.49% 49.68% 29.28% 112.95% 1.71% 0.00% 46.05% Prior Year YTD Change Revenues From prior Yr. 0 0 5,911,625 (665,281) 35,471 (2,855) 0 755,585 12,463 452 1,447 4,500 3,444 (2,284) 59,023 42,290 7,845,790 1,016,800 3,660,006 1,015,960 28,852 15,062 250,041 (24,146) 245 5,/62 0 12,401 17,808,407 2,174,245 RANDOLPH COUNTY SCHOOLS CENTRAL OFC. Schedule of Expenditures on a Cash Basis General Current Expense Fund For the Month Ended December, 2023 1/5/2024 8:48:35 AM - 7108 Current Percent Prior Year MTD YTD Annual Remaining Budget YTD Change Expenditures Expenditures Encumbrances Budget Balance Obligated § Expenditures From prior Yr. Salaries Professional Personnel 1,347,253 5,422,626 9,559,199 14,802,186 (179,639) 101.21% 5,154,644 267,982 Service Personnel 404,961 1,868,893 2,754,522 4,738,686 115,271 97.57% 1,625,605 243,288 Professional Substitutes 78,214 370,584 0 905,000 534,416 40.95% 363,176 7,408 Service Substitutes 19,108 115,403 0 235,000 119,597 49.11% 78,529 36,873 Temporary Part-Time Professional 0 360 0 0 (360) 0.00% 0 360 Board Members 1,600 7,840 0 30,000 22,160 26.13% 11,680 (3,840) Employee Benefits Group Insurance 260,659 1,017,963 2,035,787 3,282,572 228,822 93.03% 812,331 205,631 Social Security 135,080 569,309 890,996 1,444,794 (15,511) 101.07% 532,660 36,648 Retirement 2,221,869 2,657,742 964,220 5,790,653 2,168,692 62.55% 2,356,543 301,199 Tuition Reimbursements 70 245 0 0 (245) 0.00% 0 245 Unemployment Compensation 0 3,730 0 10,500 6,770 35.53% 1,750 1,980 Workers' Compensation 7,264 33,006 46,738 113,846 34,102 70.05% 31,546 1,460 Purchased Professional & Technical Services Professional Educators 201 18,610 30,000 40,000 (8,610) 121.53% 18,903 (292) Employee Training and Development 0 408 2,650 8,500 5,442 35.98% 5,445 (5,037) Other Professional 17,826 170,787 246,146 704,000 287,067 59.22% 187,640 (16,853) Technical 8,033 8,033 6,968 0 (15,000) 0.00% 0 8,033 Purchased Services - Other (Water/Sewage) Utilities (Water/Sewage) 14,771 77,482 0 162,000 84,518 47.83% 61,165 16,317 Cleaning 7,116 47,438 1,062 72,000 23,500 67.36% 42,398 5,040 Repair & Maintenance 2,901 88,184 92,643 356,000 175,173 50.79% 43,298 44,886 Rentals 723 5,134 12,981 8,000 (10,115) 226.44% 5,002 132 Construction Services 0 62,725 0 117,724 54,999 53.28% 0 62,725 Purchased Services - Other Student Transportation Services Insurance Communications Advertising Printing/Binding Tuition Travel Interagency Purchased Services Supplies General Energy Books, Periodicals and Software Technology Supplies Vehicle Supplies Control Level Equipment Plant and Equipment Equipment Bus Replacement Other Dues and Fees Debt Related Reserved Miscellaneous Transfers Out Total Expenditures RANDOLPH COUNTY SCHOOLS CENTRAL OFC. Schedule of Expenditures on a Cash Basis MTD Expenditures 550 2,500 5,397 0 13 0 1,692 9,050 11,901 105,100 0 0 12,648 640,228 5,317,397 YTD Expenditures 690 257,712 25,776 2,881 13 0 19,348 38,227 513,085 463,886 35,944 135,750 251,187 0 12,908 0 86,126 11,500 0 11,000 608,650 15,021,181 General Current Expense Fund For the Month Ended December, 2023 Encumbrances 2,250 149,526 152,049 7,505 0 3,885 3,280 30,950 106,870 0 0 6,929 244,096 0 24,481 719,958 3,272 20,167 0 0 0 18,119,128 Current Annual Budget 5,000 491,500 140,200 4,900 356 15,000 94,750 192,705 727,555 1,320,000 485,167 302,318 600,500 10,000 20,000 683,706 25,000 0 4,030,547 0 1,418,145 43,388,808 1/5/2024 8:48:35 AM - 7108 Remaining Balance 2,060 84,263 (37,625) (5,486) 343 11,115 72,122 123,528 107,601 856,114 449,223 159,639 105,217 10,000 (17,389) (36,252) (64,397) (31,667) 4,030,547 (11,000) 809,495 10,248,499 Percent Budget Obligated 58.80% 82.86% 126.84% 211.95% 3.52% 25.90% 23.88% 35.90% 85.21% 35.14% 7.41% 47.19% 82.48% 0.00% 186.95% 105.30% 357.59% 0.00% 0.00% 0.00% 42.92% 76.38% Prior Year YTD Change 522 139,070 38,542 3,447 0 0 5,909 25,910 293,004 356,250 369,535 35,680 287,336 0 17,698 101,993 5,045 15,333 0 0 458,999 13,485,791 Expenditures From prior Yr. 167 118,641 (12,766) (567) 13 0 13,839 12,717 220,081 107,635 (333,591) 100,070 (36,149) 0 (4,790) (101,993) 81,081 (3,833) 0 11,000 149,651 1,535,390 Revenue from Local Sources Investment Earnings Revenue from Miscellaneous Sources Fund Transfers In Total Revenues RANDOLPH COUNTY SCHOOLS CENTRAL OFC. Schedule of Revenues on a Cash Basis Debt Service Fund For the Month Ended December, 2023 Beginning Current MTD YTD Fund Annual Remaining Revenues Revenues Balance Budget Balance 0 0 0 0 0 0 0 0 0 0 0 0 1/5/2024 8:48:35 AM - 7108 Percent Revenues Received 0.00% 0.00% 0.00% Prior Year YTD Revenues 35,000 35,000 Change From prior Yr. (35,000) (35,000) Purchased Services - Other (Water/Sewage) Construction Services Total Expenditures RANDOLPH COUNTY SCHOOLS CENTRAL OFC. Schedule of Expenditures on a Cash Basis Bond Construction Fund For the Month Ended December, 2023 Current MTD YTD Annual Remaining Expenditures Expenditures Encumbrances Budget Balance 0 0 0 0 0 0 0 0 1/5/2024 8:48:35 AM - 7108 Percent Budget Obligated 0.00% 0.00% Prior Year YTD Change Expenditures From prior Yr. Fund Balance Revenue from Local Sources Other Local Revenues Revenue from Miscellaneous Sources Fund Transfers In Total Revenues RANDOLPH COUNTY SCHOOLS CENTRAL OFC. MTD Revenues Schedule of Revenues on a Cash Basis Capital Projects Fund For the Month Ended December, 2023 Beginning Current YTD Fund Annual Revenues Balance Budget 0 0 0 2,024,203 0 274,141 0 274,141 0 (31,578) 0 0 0 242,563 0 2,298,344 1/5/2024 8:48:35 AM - 7108 Remaining Balance (2,024,203) (31,578) (2,055,781) Percent Revenues Received 0.00% 100.00% 0.00% 10.55% Prior Year YTD Change Revenues From prior Yr. 0 0 0 274,141 (31,578) 242,563 Purchased Professional & Technical Services Other Professional Purchased Services - Other (Water/Sewage) Construction Services Purchased Services - Other Insurance Advertising Other Reserved Total Expenditures RANDOLPH COUNTY SCHOOLS CENTRAL OFC. Schedule of Expenditures on a Cash Basis Capital Projects Fund For the Month Ended December, 2023 Current MTD YTD Annual Expenditures Expenditures Encumbrances Budget 0 16,507 14,868 96,155 0 1,245,191 962,067 2,172,048 0 0 0 0 0 0 0 0 0 0 0 0 0 1,261,698 976,936 2,268,203 1/5/2024 8:48:35 AM - 7108 Remaining Balance 64,780 (35,210) oOo oO 29,569 Percent Budget Obligated 32.63% 101.62% 0.00% 0.00% 0.00% 98.70% Prior Year YTD Change Expenditures From prior Yr. 3,997 1,122,570 1,126,567 12,510 122,622 135,132 Fund Balance Revenue from Local Sources Revenue from Local Sources-From Other Government Units-Restricted-Refunds of Revenue Revenue from Local Sources-Food Service Non-Reimbursable Progs-Daily Sales—Breakfast & Lunch Prog Revenue from Local Sources-Food Service Non-Reimbursable Programs-Daily Sales-A la Carte Other Local Revenues Revenue from State Sources Other State Sources RANDOLPH COUNTY SCHOOLS CENTRAL OFC. Schedule of Revenues on a Cash Basis Special Revenue Fund For the Month Ended December, 2023 Beginning Current MTD YTD Fund Annual Revenues Revenues Balance Budget 0 0 0 3,207,286 0 3,717 0 0 5,271 7,074 0 23,760 0 0 0 3,413 0 3,750 0 0 28,027 1,099,736 0 1,635,661 1/5/2024 8:48:35 AM - 7108 Remaining Balance (3,207,286) 3,717 (16,686) (3,413) 3,/50 (535,925) Percent Revenues Received 0.00% 0.00% 29.77% 0.00% 0.00% 67.23% Prior Year YTD Change Revenues From prior Yr. 5,920 4,054 1,065,960 3,717 1,554 (304) 33,776 RANDOLPH COUNTY SCHOOLS CENTRAL OFC. Schedule of Revenues on a Cash Basis Special Revenue Fund For the Month Ended December, 2023 Beginning Current Percent Prior Year MTD YTD Fund Annual Remaining Revenues YTD Change Revenues Revenues Balance Budget Balance Received Revenues From prior Yr. Revenue from Federal Sources Federal thru State Restricted 0 2,763,532 0 7,484,435 (4,720,903) 36.92% 1,059,380 1,704,152 Rev from Fed Srcs-Reimbs for Food Serv Progs 346,549 590,669 0 208,300 382,369 283.57% 322,472 268,198 (Use Project Code 88)-Lunch Prog Rev from Fed Srcs-Reimbs for Food Serv Progs 223,465 387,820 0 682,728 (294,908) 56.80% 518,274 (130,454) (Use Project Code 88)-Breakfast Prog Rev from Fed Srcs-Reimbs for Food Serv Progs 0 22,082 0 0 22,082 0.00% 0 22,082 (Use Project Code 88)-Summer Meals Prog (Sect 13) Rev from Fed Srcs-Reimbs for Food Serv Progs 853 1,197 0 3,334 (2,137) 35.90% 988 209 (Use Project Code 88)-After School Hours Snack Prog Rev from Fed Srcs-Reimbs for Food Serv Progs 0 0 0 822,761 (822,761) 0.00% 0 0 (Use Project Code 88) Revenue from Miscellaneous Sources Fund Transfers In 640,194 640,194 0 1,418,145 (777,951) 45.14% 423,999 216,195 Total Revenues 1,244,359 5,519,770 0 15,489,822 (9,970,052) 35.63% 3,400,646 2,119,124 1/5/2024 8:48:35 AM - 7108 RANDOLPH COUNTY SCHOOLS CENTRAL OFC. Schedule of Expenditures on a Cash Basis Special Revenue Fund For the Month Ended December, 2023 1/5/2024 8:48:35 AM - 7108 Current Percent Prior Year MTD YTD Annual Remaining Budget YTD Change Expenditures Expenditures Encumbrances Budget Balance Obligated § Expenditures From prior Yr. Salaries Professional Personnel 228,825 1,118,476 1,610,281 2,453,974 (274,783) 111.20% 845,160 273,316 Service Personnel 105,503 470,189 820,212 1,306,566 16,165 98.76% 470,968 (779) Professional Substitutes 10,006 49,981 150 15,202 (34,928) 329.75% 99,936 (49,956) Service Substitutes 7,839 27,221 0 90,300 63,079 30.14% 26,362 859 Temporary Part-Time Professional 0 2,160 0 3,382 1,222 63.87% 0 2,160 Employee Benefits Group Insurance 55,698 220,609 439,441 542,149 (117,901) 121.75% 176,917 43,692 Social Security 25,586 121,873 175,513 204,031 (93,355) 145.76% 106,016 15,856 Retirement 25,322 121,677 184,457 213,303 (92,831) 143.52% 102,817 18,860 Tuition Reimbursements 0 1,510 0 30,524 29,014 4.95% 97 1,413 Unemployment Compensation 0 0 0 1,500 1,500 0.00% 0 0 Workers' Compensation 2,083 9,217 15,506 22,462 (2,261) 110.07% 8,974 243 Purchased Professional & Technical Services Administration 0 0 0 0 0 0.00% 0 0 Professional Educators 0 20,920 4,800 60,318 34,598 42.64% 0 20,920 Employee Training and Development 150 18,191 0 85,761 67,570 21.21% 44,112 (25,921) Other Professional 0 46,671 72,980 189,482 69,831 63.15% 15,039 31,632 Technical 0 0 0 0 0 0.00% 129,113 (129,113) Purchased Services - Other (Water/Sewage) Repair & Maintenance 964 12,734 33,916 28,036 (18,614) 166.39% 2,226 10,509 Rentals 0 0 560 0 (560) 0.00% 13,625 (13,625) Construction Services 0 0 10,000 0 (10,000) 0.00% 13,623 (13,623) Purchased Services - Other Student Transportation Services Advertising Printing/Binding Tuition Travel Interagency Purchased Services Supplies General Food Books, Periodicals and Software Technology Supplies Vehicle Supplies Control Level Equipment Plant and Equipment Equipment Other Dues and Fees Reserved Miscellaneous Transfers Out Extraordinary Items Total Expenditures RANDOLPH COUNTY SCHOOLS CENTRAL OFC. Schedule of Expenditures on a Cash Basis MTD Expenditures oOo oO 8 7,134 29,714 211,478 2,102 5,464 84 9,443 oo0OoO fo 8 727,396 YTD Expenditures 0 1,616 10,636 0 42,874 0 198,972 838,180 13,704 21,239 84 77,796 49,398 4,026 110,500 0 299 1,818 3,612,568 Special Revenue Fund For the Month Ended December, 2023 Encumbrances oOo oO 8 1,175 5,000 143,345 1,781,411 290 50 16 32,550 33,422 884 ooo fo 5,365,959 Current Annual Budget 6,000 4,000 17,084 6,000 109,755 3,000 1,191,541 1,969,705 45,501 555,639 5,000 91,297 116,628 368,576 2,947,877 27,696 24,144 0 12,736,435 1/5/2024 8:48:35 AM - 7108 Remaining Balance 6,000 2,384 6,448 6,000 65,707 (2,000) 849,225 (649,886) 31,507 534,351 4,900 (19,049) 33,809 363,666 2,837,377 27,696 23,845 (1,818) 3,757,908 Percent Budget Obligated 0.00% 40.40% 62.26% 0.00% 40.13% 166.67% 28.73% 132.99% 30.75% 3.83% 2.00% 120.86% 71.01% 1.33% 3.75% 0.00% 1.24% 0.00% 70.49% Prior Year YTD Change Expenditures From prior Yr. 0 715 537 22,690 19,580 1,400 151,162 748,747 21,920 33,704 0 71,169 75,825 5,503 110,300 0 245 1,114 3,319,599 0 901 10,098 (22,690) 23,293 (1,400) 47,809 89,433 (8,217) (12,465) 84 6,627 (26,427) (1,477) 200 0 54 704 292,969 Fund Balance Revenue from Federal Sources Federal thru State Restricted Total Revenues RANDOLPH COUNTY SCHOOLS CENTRAL OFC. Schedule of Revenues on a Cash Basis Federal Stimulus and Stabilization Fund For the Month Ended December, 2023 Beginning Current Percent MTD YTD Fund Annual Remaining Revenues Revenues Revenues Balance Budget Balance Received 0 0 0 0 0 0.00% 0 2,611,166 0 7,469,477 (4,858,311) 34.96% 0 2,611,166 0 7,469,477 (4,858,311) 34.96% 1/5/2024 8:48:35 AM - 7108 Prior Year YTD Revenues 947,219 947,219 Change From prior Yr. 1,663,948 1,663,948 Salaries Professional Personnel Service Personnel Professional Substitutes Service Substitutes Temporary Part-Time Professional Employee Benefits Group Insurance Social Security Retirement Tuition Reimbursements Workers' Compensation Purchased Professional & Technical Services Professional Educators Employee Training and Development Other Professional Purchased Services - Other (Water/Sewage) Repair & Maintenance Rentals Construction Services RANDOLPH COUNTY SCHOOLS CENTRAL OFC. Schedule of Expenditures on a Cash Basis Federal Stimulus and Stabilization Fund For the Month Ended December, 2023 Current MTD YTD Annual Expenditures Expenditures Encumbrances Budget 157,460 757,398 1,113,365 1,904,422 0 31,591 0 8,452 11,714 67,627 0 0 0 0 0 0 0 7,560 0 0 22,158 95,247 177,267 316,962 12,235 63,311 79,800 128,335 11,890 58,925 83,501 132,695 0 0 0 0 311 1,895 2,048 3,291 0 6,191 1,000 4,670 4,750 68,310 56,010 0 0 9,943 21,072 99,019 0 52,700 7,522 60,223 0 250 0 0 156,914 2,756 159,671 1/5/2024 8:48:35 AM - 7108 Remaining Balance 33,659 (23,138) (67,627) 0 (7,560) 44,448 (14,776) (9,731) 0 (653) (2,521) (124,320) 68,004 0 (250) 0 Percent Budget Obligated 98.23% 373.76% 0.00% 0.00% 0.00% 85.98% 111.51% 107.33% 0.00% 119.83% 153.98% 0.00% 31.32% 100.00% 0.00% 100.00% Prior Year YTD Change Expenditures From prior Yr. 960,764 90,477 27,049 6,003 15,645 115,512 80,921 77,694 200 2,340 1,400 164,649 51,657 0 0 20,674 (203,365) (58,886) 40,578 (6,003) (8,085) (20,265) (17,610) (18,769) (200) (444) 4,791 (96,339) (41,714) 52,700 250 136,241 Purchased Services - Other Student Transportation Services Communications Travel Interagency Purchased Services Supplies General Food Books, Periodicals and Software Technology Supplies Vehicle Supplies Control Level Equipment Plant and Equipment Buildings Equipment Other Miscellaneous Transfers Out Total Expenditures RANDOLPH COUNTY SCHOOLS CENTRAL OFC. Schedule of Expenditures on a Cash Basis Federal Stimulus and Stabilization Fund For the Month Ended December, 2023 Current MTD YTD Annual Expenditures Expenditures Encumbrances Budget 0 0 0 1,000 0 3,825 0 0 0 111 0 0 13,987 55,551 76,638 0 1,367 67,034 916 104,374 0 0 0 0 0 0 0 0 0 3,956 0 451 0 0 0 0 0 9,089 4,437 0 0 4,771 0 0 1,697 19,132 6,223 1,646,411 407 3,500 7,640 5,708 0 372,504 237,569 1,547,046 1,636,056 4,950,120 1/5/2024 8:48:35 AM - 7108 Remaining Balance 1,000 (3,825) (111) (132,188) 36,424 0 0 (3,105) 0 (13,526) (4,771) 1,621,057 3,/33 366,796 1,767,017 Percent Budget Obligated 0.00% 0.00% 0.00% 0.00% 65.10% 0.00% 0.00% 789.10% 0.00% 0.00% 0.00% 1.54% 51.14% 1.53% 64.30% Prior Year YTD Change Expenditures From prior Yr. 209 49,478 385,954 0 50,358 14,012 0 14,134 2,129,129 3,825 (98) 6,072 (318,921) 0 (50,358) (10,456) 0 (5,044) 4,771 19,132 407 5,708 (582,083)