COLONIAL SCHOOL DISTRICT BUDGET VARIANCE REPORT As of June 2016

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1 BUDGET VARIANCE REPORT As of June 2016 Prepared By: Colonial School District Business Office Budget Oversight Committee Review: 2-Aug-16 of Education Approval: 9-Aug-16 Portion of Fiscal Year Expired: %

2 SUMMARY OF REVENUE REVENUE STATE REVENUE Approved Receipt Percent Budget to Date Received Variance Division I Salaries 58,834, ,448, % (2,614,301.19) Cafeteria Salaries 1,206, ,206, % - Division II Costs, AOC 2,032, ,049, % (17,550.00) Division II Costs, AOC - Voc 151, , % - Division II Costs, Energy 1,766, ,766, % - Division III Equalization 4,627, ,666, % (38,790.00) State Transportation 5,015, ,269, % (254,912.93) Educational Sustainment 2,090, ,090, % - Drivers Ed 32, , % - Unique Alternative 420, , % 80, Excellence/Admin Option 605, , % 203, Related Services 207, , % (143,548.00) Professional Development 113, , % - Technology Block Grant 167, , % - Other State Revenue 175, , % (71,274.05) John G Leach 7,128, ,374, % (245,786.69) Minor Capital Improvements 711, % 711, TOTAL STATE REVENUE 85,286, ,676, % (2,390,500.91) 2

3 SUMMARY OF REVENUE REVENUE LOCAL REVENUE Approved Receipt Percent Budget to Date Received Variance Debt Service Tax Receipts 5,099, ,979, % 120, Tuition Revenue & Reserves 5,296, ,130, % 166, John G Leach (tuition revenue) 3,056, ,018, % 37, Current Expense Tax Receipts 34,167, ,848, % (680,697.21) Match Tax Receipts 1,138, ,100, % 38, Technology Maintenance Match 420, , % (185.76) Interest 145, , % (69,249.49) Athletics 33, , % 3, CSCRP 105, , % 12, Indirect Costs 236, , % 84, Cafeteria 5,351, ,144, % 206, Donations 150, , % 34, Building Rental 24, , % 1, Other Local Revenue 300, , % (234,113.81) Charter (Reduction) (5,086,776.00) (5,037,573.39) 99.03% (49,202.61) Choice (Reduction) (1,585,519.00) (1,726,636.22) % 141, Debt Service & Other Reserve 3,722, % 3,722, TOTAL LOCAL REVENUE 52,574, ,037, % 3,536,

4 SUMMARY OF REVENUE REVENUE Approved Receipt Percent Budget to Date Received Variance OTHER REVENUE IDEA Part B 2,506, ,506, % - IDEA Pre-K 97, , % - Title I 3,539, ,539, % - Title II 804, , % - Title III 115, , % - Perkins 268, , % - Other Federal Funds 100, , % (3,678.00) TOTAL OTHER REVENUE 7,432, ,435, % (3,678.00) TOTAL REVENUE 145,292, ,150, % 1,142,

5 SUMMARY OF EXPENDITURES Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code SCHOOL BUDGETS A Carrie Downie Library 3, , % 94.09% A Carrie Downie Elementary 37,613 2, , (2,812.66) % % A Castle Hills Library 5, , % 94.60% A Castle Hills Elementary 69, , , % 95.99% A Pleasantville Library 4, , , % 44.12% A Pleasantville Elementary 51,425 12, , (2,250.44) % 79.15% A Wilmington Manor Library 3, , (154.67) % % A Wilmington Manor Elementary 44,306 10, , , % 71.72% A Wilbur Library 10, , % 91.59% A Wilbur Elementary 125, , (2,067.59) % % A Southern Library 7, , , % 66.30% A Southern Elementary 91, , (3,638.57) % % A New Castle Library 4,701 1, , % 72.87% A New Castle Elementary 58, , (148.97) % 99.55% A Eisenberg Library 4, , % 79.46% A Eisenberg Elementary 57, , (542.76) % % A Gunning Bedford Library 8, , , % 12.99% A Gunning Bedford Middle 105, , (4,640.38) % % A George Read Library 5,695 1, , % 10.70% A George Read Middle 71,188 18, , (389.01) % 73.86% A McCullough Library 6, , , % 69.23% A McCullough Middle 78,625 5, , (8,745.13) % % A Wallin (Regular Ed) 4, , % 0.20% A William Penn - ROTC 6, , , % 64.88% 5

6 SUMMARY OF EXPENDITURES Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Program Unit Code A William Penn - Music Choir 25, , (7,072.17) % % A William Penn - Library 22, , , % 5.96% A William Penn - Summer School 21, , % % A William Penn - Athletics 110, , (31,360.19) % % A William Penn High School 230,881 1, , , % 93.73% SUBTOTAL - OTHER 1,275,520 57,399 1,218,154 (33) % 95.50% TUITION FUNDED BUDGETS Preschool 43, , , % 84.31% PreK Nonprincipal 430, , , % 99.42% A Southern ILC 12, , , % 88.86% A Southern ILC Nonprincipal Items 224, , (30,717.37) % % A Southern CASL 4, , (1,836.61) % % A Southern CASL Nonprincipal 25, , % 0.00% A G Bedford ILC Nonprincipal Items 5, , , % 24.16% A Gunning Bedford CASL 4, , , % 51.12% A Gunning Bedford Nonprincipal 25, , , % 67.17% A Sec ILC Nonprincipal 975,000 16, , , % 86.21% A Secondary ILC 49, , (5,045.48) % % LEP/ESL 375, , , % 93.81% Private Placement 845, , (2,627.67) % % In State Tuition 3,999,323 14, ,164, (179,752.74) % % Assistive Technology 36, , (1,181.66) % % SUBTOTAL - TUITION 7,054,887 32,718 7,054,037 (31,868.86) % 99.99% OTHER/LOCAL AND STATE FUNDED of Education 31, , , % 77.08% 6

7 SUMMARY OF EXPENDITURES Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Program Unit Code Legal 70, , , % 90.69% Substitutes & Homebound 650,000 67, , (336,097.62) % % Community & Schools 90, , , % 86.11% Teacher of the Year 7, , % 1.67% General District Expenses 729, , , % 80.81% Marketing 65, , (658.00) % % Public Communications 20, , , % 91.08% Copy Center 260, , , % 96.74% District Choice/General Admin 62, , , % 96.42% Superintendent 11, , , % 82.58% Middle School Redesign 20, , , % 7.66% Preschool Expansion 200, , , % 45.84% Elementary Wellness 85, , (5,000.00) % % Visiting Teachers 5, , % 82.61% Deputy Superintendent 5, , % 83.63% Assistant Superintendent 5, , (1,058.68) % % Contractual Services 207, , (244,006.09) % % Curriculum/Instruction 135,000 22, , , % 74.24% Common Core/ Curriculum 275, , , (1,591.10) % 64.21% Discipline Programs/SRO 325, , (2,733.70) % % Extra Time 270, , , % 73.11% Professional Development 113, , , % 88.16% Athletics 55, , , % 76.34% Drivers Education 34, , , % 48.43% Special/Student Services 27,000 5, , , % 71.78% Business Office 13, , (1,338.37) % % Division I Salaries 57,734, ,158, (3,423,901.71) % % 7

8 SUMMARY OF EXPENDITURES Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Program Unit Code Local Salaries* 31,991, , ,807, , % 99.43% Division II Vocational 151,192 10, , , % 76.78% Competitive Grants- State 50,000 20, , (66,194.20) % % Private Grants/Donations 80, , , % 91.78% Tech Equipment & Repair 1,446,600 59, ,308, , % 90.43% Network/Wireless 250, , % 0.00% Personnel 66, , , % 86.85% Child Nutrition Operations 7,957,000 39, ,502, (584,997.28) % % Energy/Utilities 2,100, , ,806, , % 86.01% Facilities Maintenance 435, , , , % 65.02% Custodial Services 455, , , % 96.50% Operations 10, , (3,848.66) % % Transportation 6,528,000 73, ,199, (744,435.68) % % School Supervision 45, , % 97.97% SUBTOTAL - OTHER 113,073, , ,627,938 (4,462,224) % % * Includes local benefits Debt Service 5,099, ,063, , % 99.29% Federal Funds 7,432, ,537, ,894, % 61.06% Minor Capital 1,186, ,185, % 0.03% Leach - Special School* 10,185, , ,299, (188,206.12) % % TOTAL EXPENDITURES 145,307, ,072, ,800, (565,928.07) % 99.65% 8

9 DETAIL COST CENTERS Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code General District Expenses - Summarized on page 6 - Detail of budget Audit 45,000-9, , % 21.06% Insurance 175, , , % 97.47% Data Service Center 409, , % 99.98% Contingency 100, , % 0.00% TOTAL EXPENDITURES 729, , , % 80.81% Child Nutrition Operations - Summarized on page 7 - Detail of budget Personnel 4,225,000-4,522, (297,311.35) % % Professional Development 15,000-13, , % 92.63% Miscellaneous 50,000 39, , (187,524.73) % % Supplies 142, , (238,229.74) % % Food 3,100,000-3,051, , % 98.45% Institutional Equipment 425, , , % 79.07% TOTAL EXPENDITURES 7,957,000 39, ,502, (584,997.28) % % Transportation - Summarized on page 7 - Detail of budget Personnel 3,650,000-4,039, (389,100.08) % % Professional Development 77,000-7, , % 10.07% Energy 40,000 9, , (5,669.91) % 89.92% 9

10 DETAIL COST CENTERS Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code Contractor Payments 2,520,000-2,635, (115,513.07) % % Bus Maintenance 365,000 47, , (28,147.63) % 94.56% Building and Grounds Repair % 0.00% Fuel 530,000 15, , , % 48.46% Miscellaneous 80,000-44, , % 55.52% Parkway and Kingswood -94, (94,000.00) 0.00% 0.00% Billing to Leach -500, (500,000.00) 0.00% 0.00% Other Local Billable Activity -140,000 - (165,764.39) 25, % % TOTAL EXPENDITURES 6,528,000 73, ,199, (744,435.68) % % (2) Fuel expense was used to bill for NCLB $154,254 Leach Special School - * Summarized on page 8 - Detail of budget A Southern Integration Program 20,304-19, % 96.97% A George Read Integration Program 29, , , % 87.43% A William Penn Integration Program 19,440-18, % 95.95% A Leach Principal's Budget 77, , * 99.65% 99.37% A Vocational Expenses 43,250 23, , , % 40.66% A Related Services 10,000 2, , , % 50.57% A Assistive Technology 20,000 2, , (864.04) ** % 91.50% A Summer School 10,000 5, , ** 91.32% 33.85% Substitutes 40,000 19, , (90,794.15) % % General 500,000-68, , % 13.79% Division I Salaries 6,500,000-6,811, (311,763.69) % % Local Salaries * 2,878,500 15, ,106, (243,679.54) % % Energy/Utilities 25,000 4, , , % 52.65% Minor Capital 11,458-2, , % 17.49% TOTAL EXPENDITURES 10,185,231 74, ,299, (188,206.12) % % 10

11 LOCAL TAX RECEIPTS Collections as of June 30 Current Debt Month Expense Service Tuition MCI July 87, , , , August 553, , , , September 4,070, , ,001, , October 28,353, ,038, ,617, ,233, November 638, , , , December 168, , , , January 343, , , , February 106, , , , March 171, , , , April 171, , , , May 60, , , , June 124, , , , Transfers to Leach -3,018, Sr Citizen Prop Relief 1,143, , , , Total Collected 35,991, ,130, ,378, ,566, Budget 34,167, ,099, ,296, ,558, % Collected % % % % Receipts are recorded in the month in which they are received. 11

12 COMPARISON OF LOCAL FUND PROPERTY TAX RECEIPTS FOR CURRENT OPERATIONS WITH THE PRIOR TWO FISCAL YEARS Month Fiscal Year 2014 Fiscal Year 2015 Fiscal Year 2016 July 205, , , August 3,182, ,718, ,070, September 28,443, ,519, ,353, October 535, , , November 903, , , December 289, , , January 137, , , February 122, , , March 139, , , April 160, , , May 96, , , June 58, , Senior Citizens' Tax Rebate 53, , Year To Date Receipts $34,329, $35,344, $34,761, Annual Receipts $34,216, $34,759, $34,761, Projected Tax Receipts $26,070, $25,660, $34,248, % of Annual Tax Collections % % % Note: This report reflects receipts in the month earned, not as recorded 12

13 CREDIT CARD PURCHASES Jun-16 Credit Card Holder Vendor Date Amount Purpose D Dolan Blakey Boston Lobster Feast 6/27/ Meal Carlton Lampkins Barnes & Noble 6/6/ Instructional supplies TOTAL Emily Falcon Raptor Technologies 6/22/ , Software TOTAL 29, Leslie Papanicolas (District Travel) ASCA 5/31/ Professional development IRA 5/31/ Refund The Two Sisters 6/6/2016 4, Hotel Reservations WDW 6/6/ Refund Hilton 6/7/ Hotel PayPal 6/7/2016 1, Professional development Kagan 6/13/2016-1, Refund Hilton 6/15/ Hotel Schoology 6/21/ Refund Reservations WDW 6/22/2016 2, Hotel Mears Web Shuttle 6/22/ Shuttle Marriott 6/22/2016 4, Hotel Amtrak 6/22/ Train fare Hampton Inn 6/23/ Hotel Homewood Suites 6/27/ Hotel TOTAL 13, A Paula Angelucci Giant 6/22/ Food supplies TOTAL

CREDIT CARD PURCHASES Jun-16 Credit Card Holder Vendor Date Amount Purpose Cindy Miller (District wide Expenses) Facebook 6/1/2016 258.41 Market research EMA*EMMA 6/2/2016 70.

14 CREDIT CARD PURCHASES Jun-16 Credit Card Holder Vendor Date Amount Purpose Cindy Miller (District wide Expenses) Facebook 6/1/ Market research EMA*EMMA 6/2/ Newsletter BLU 6/2/ Website fee FatCow 6/6/ Software Adobe 6/6/ Software Bakers Party Rental 6/8/2016 1, Rental fee Paige Company 6/10/ Containers Facebook 6/13/ Market research Emergency Medical Prod. 6/15/ Nurse supplies Gannett 6/15/ Subscription Red Cross Store 6/16/2016 1, First aid supplies Facebook 6/20/ Market research TOTAL 5, Phillip Smallwood Amazon 6/27/ Computer supplies TOTAL TOTAL ALL CARDHOLDERS 48,

15 GRANTS/DONATIONS through June 30, 2016 Amount Encumbered & Grantor/Donor School Date Received Received Spent to Date Received in Fiscal 2016 Community Transformation Grant District Sep-15 1, , Community Transformation Grant District Oct-15 1, , Discover Grant New Castle Mar-16 30, , Grants and Donations are budgeted under The funds are received and expended according to the grantor or donor guidelines. There is no impact to the district budget or district funds. Total 32, ,

16 CARRY OVER BUDGET ITEMS BUDGET Major Cap FY BALANCE ON JULY 1, 2015 Encumbered Expended Remaining Balance Percent Carryover Obligated Current Budget (FY16) YTD Spend Renovate William Penn ,026 3, , ,069 58% N/A N/A N/A Renovate John G. Leach ,244 3,603 4, ,784 1% N/A N/A N/A TOTAL 1,692,270 6, ,476 1,172,853 31% - Minor Cap - MCI- Local ,352 24,181 (8,829) (0) 100% N/A N/A N/A MCI- Local ,969 72, ,244 (0) 100% N/A N/A N/A MCI- Local ,755 48,282 40, ,274 21% N/A N/A N/A MCI- State ,390-5,390 (0) 100% N/A N/A N/A MCI- State ,929 17,309 (3,381) 0 100% N/A N/A N/A MCI- State , , , % N/A N/A N/A MCI- State ,133 95,700 92, ,183 26% N/A N/A N/A TOTAL 2,398, ,849 1,167, ,457 64% 1,186, State Funds Division II AOC , ,129 (0) 100% 2,049,987 2,049,987 Energy ,890 3,672 85,218 (0) 100% 1,766,690 1,476,588 Standards & Assessment % N/A N/A N/A College Access ,201-3,201 (0) 100% N/A N/A N/A Transportation ,742-16,742 (0) 100% 6,528,000 6,318,934 Division II Vocational ,241-12, % 151, ,183 Drivers Education ,943-16, % 34,143 15,137 Professional Development ,822-38, % 113,199 95,634 School Improvement (BRINC) ,902 2,950 2, % N/A N/A N/A TOTAL 532,917 6, ,294 (1) 100% YTD Percent spend

17 CARRY OVER BUDGET ITEMS BUDGET Federal Funds FY BALANCE ON JULY 1, 2015 Encumbered Expended Remaining Balance Percent Carryover Obligated Current Budget (FY16) YTD Spend Title II , ,208 0% 791, ,727 Title II , ,942 10,189 95% Title I ,505-49, % 3,539,363 1,866,838 Title I ,940,769 11,126 1,906,818 22,825 99% Title III (ELL) , ,250 0% 115,862 36,545 Title III (ELL) ,479-46,900 2,579 95% IDEA B , ,969 0% 2,503,403 1,642,388 IDEA B , ,547 58,349 94% IDEA Preschool ,888-1,287 3,601 26% 97,629 81,035 Career Tech (Perkins) ,368-21,066 1,302 94% 286, ,789 Career Tech (Perkins) , ,106 2,144 98% TOTAL 3,458,712 11,126 3,271, ,415 95% YTD Percent spend GRAND TOTAL 8,082, ,538 5,477,036 2,219,723 73%

COLONIAL SCHOOL DISTRICT BUDGET VARIANCE REPORT As of June 2017

COLONIAL SCHOOL DISTRICT BUDGET VARIANCE REPORT As of June 2017 BUDGET VARIANCE REPORT As of June 2017 Prepared By: Colonial School District Business Office Budget Oversight Committee Review: 1-Aug-17 Board of Education Approval: 8-Aug-17 Portion of Fiscal Year Expired: