COLONIAL SCHOOL DISTRICT BUDGET VARIANCE REPORT As of December 2016

Size: px

Start display at page:

Download "COLONIAL SCHOOL DISTRICT BUDGET VARIANCE REPORT As of December 2016"

Valentine James
5 years ago
Views:

1 BUDGET VARIANCE REPORT As of December 2016 Prepared By: Colonial School District Business Office Budget Oversight Committee Review: 7-Feb-17 of Education Approval: 14-Feb-17 Portion of Fiscal Year Expired: 50.00%

2 SUMMARY OF REVENUE REVENUE STATE REVENUE Approved Receipt Percent Budget to Date Received Variance Division I Salaries 63,357, ,072, % 17,285, Cafeteria Salaries 2,600, , % 1,694, Division II Costs, AOC 2,128, ,537, % 590, Division II Costs, AOC - Voc 157, , % 43, Division II Costs, Energy 1,833, ,325, % 508, Division III Equalization 4,842, ,467, % 1,375, State Transportation 5,401, ,297, % 1,103, Educational Sustainment 2,075, ,565, % 509, Drivers Ed 32, , % 8, Unique Alternative 450, , % (9,270.20) Excellence/Admin Option 395, , % 93, Related Services 375, , % 111, Professional Development 116, , % (141.00) Technology Block Grant 165, , % 39, Other State Revenue 235, , % 178, John G Leach 7,375, ,543, % 1,831, Minor Capital Improvements 696, , % - TOTAL STATE REVENUE 92,235, ,870, % 25,365,

3 SUMMARY OF REVENUE REVENUE LOCAL REVENUE Approved Receipt Percent Budget to Date Received Variance Debt Service Tax Receipts 4,542, ,363, % 178, Tuition Revenue & Reserves 6,494, ,385, % 108, John G Leach (tuition revenue) 3,050, ,750, % 300, Current Expense Tax Receipts 34,668, ,592, % 76, Match Tax Receipts 712, , % (88,892.93) Technology Maintenance Match 436, , % 130, Interest 188, , % 69, Athletics 37, , % 25, CSCRP 95, , % 41, Indirect Costs 375, , % 91, Cafeteria 6,455, ,775, % 4,679, Donations 105, , % 49, Building Rental 17, , % 5, Other Local Revenue 540, , % 372, Charter (Reduction) (5,428,860.00) (1,844,349.86) 33.97% (3,584,510.14) Choice (Reduction) (1,378,714.00) 12, % (1,391,256.41) Debt Service & Other Reserve 6,384, % 6,384, TOTAL LOCAL REVENUE 57,293, ,845, % 7,447,

4 SUMMARY OF REVENUE REVENUE Approved Receipt Percent Budget to Date Received Variance OTHER REVENUE IDEA Part B 2,574, ,574, % - IDEA Pre-K 98, , % - Title I 3,625, ,625, % - Title II 758, , % - Title III 98, , % - Perkins 248, , % - Other Federal Funds 100, , % 41, TOTAL OTHER REVENUE 7,504, ,463, % 41, TOTAL REVENUE 157,033, ,179, % 32,853,

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 2, , , % 56.12% A Carrie Downie Elementary 31,039 2, , , % 55.46% A Castle Hills Library 5, , , % 58.47% A Castle Hills Elementary 62,922 1, , , % 89.33% A Pleasantville Library 3, , % 0.00% A Pleasantville Elementary 44,032 1, , , % 41.88% A Wilmington Manor Library 3,036 2, % 2.54% A Wilmington Manor Elementary 39,875 2, , , % 64.58% A Wilbur Library 9, , % 0.00% A Wilbur Elementary 110,579 5, , , % 65.52% A Southern Library 6, , , % 45.03% A Southern Elementary 78,504 4, , , % 73.52% A New Castle Library 4, , % 0.00% A New Castle Elementary 52, , , % 82.28% A Eisenberg Library 4, , % 0.00% A Eisenberg Elementary 50,999 6, , , % 62.14% A Gunning Bedford Library 7, , , % 21.07% A Gunning Bedford Middle 90,124 6, , , % 71.47% A George Read Library 5, , % 0.00% A George Read Middle 63,680 4, , , % 20.89% A McCullough Library 5, , % 0.00% A McCullough Middle 62,017 5, , , % 52.08% A Wallin (Regular Ed) 3, , % 0.22% 5

6 SUMMARY OF EXPENDITURES Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code A William Penn - ROTC 6, , , % 49.32% A William Penn - Music Choir 30,000 3, , , % 26.61% A William Penn - Library 19, , , % 9.83% A William Penn - Summer School 19, , % % A William Penn - Athletics 130,000 12, , , % 57.92% A William Penn High School 198,793 35, , , % 67.99% SUBTOTAL - OTHER 1,151,180 97, , , % 59.47% TUITION FUNDED BUDGETS Preschool 45, , , % 48.29% PreK Nonprincipal 450, , , % 46.98% A Southern ILC 11, , , % 49.43% A Southern ILC Nonprincipal Items 255, , , % 39.96% A Southern CASL 10, , , % 63.09% A Southern CASL Nonprincipal 22, , % 0.00% A G Bedford ILC Nonprincipal Items 60, , , % 5.73% A Gunning Bedford CASL 8, , , % 12.91% A Gunning Bedford Nonprincipal 60, , , % 5.95% A WPHS CASL 3, , % 76.50% A WPHS CASL Non Principal 35, , % 0.00% A Wallin Nonprincipal 860,000 1, , , % 52.45% A Wallin 44,712 21, , , % 44.77% LEP/ESL 365, , , % 41.58% Private Placement 875, , , % 39.97% In State Tuition 4,185,000 91, , ,968, % 3.01% Assistive Technology 35, , , % 35.85% SUBTOTAL - TUITION 7,325, ,833 1,468,839 5,739, % 20.05% 6

7 SUMMARY OF EXPENDITURES Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code OTHER/LOCAL AND STATE FUNDED of Education 25, , , % 57.55% Legal 66,000 18, , % 71.39% Substitutes & Homebound 950,000 95, , , % 19.98% Community & Schools 90, , % 0.00% Teacher of the Year 7, , % 0.00% General District Expenses 719, , , % 50.73% Marketing 65, , , % 33.87% Public Communications 20, , , % 52.45% Copy Center 235,000 76, , , % 55.46% District Administration 47,500 3, , , % 82.29% District Choice 7,500 3, , , % 26.33% Superintendent 9, , , % 41.55% Middle School Redesign 40,000 1, , , % 92.31% Preschool Expansion 175,000 7, , , % 12.83% Elementary Wellness 85, , , % 66.81% Assistant Superintendent 1 5,400 3, , % 11.83% Assistant Superintendent 2 5, , % 3.27% Contractual Services 475, , , , % 21.31% Curriculum/Instruction 115, , , % 32.91% Common Core/ Curriculum 250,000 29, , , % 42.36% Music/Art Curriculum 45, , % 0.00% Discipline Programs/SRO 325, , , , % 63.39% Extra Time 270,000 4, , , % 34.49% Professional Development 116,438 1, , , % 21.24% Athletics 42, , , % 26.35% Drivers Education 32,830 69, , (41,520.14) % 15.91% Special/Student Services 24,500 2, , , % 40.14% 7

8 SUMMARY OF EXPENDITURES Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code Business Office 12, , % 7.97% Division I Salaries 63,357, ,558, ,798, % 49.81% Local Salaries* 35,051, , ,227, ,860, % 49.15% Division II Vocational 153,000 1, , , % 12.74% Language Immersion 54, , % 0.00% Competitive Grants- State 80,000 12, , , % 73.51% Private Grants/Donations 80,000 2, , , % 19.20% Tech Equipment & Repair 1,410, , , , % 68.77% Network/Wireless 200, , % 0.00% Personnel 71,500 2, , , % 57.34% Child Nutrition Operations 9,410, ,122, ,287, % 43.80% Energy/Utilities 2,051,000 1,025, , , % 29.16% Facilities Maintenance 408,000 60, , , % 39.39% Custodial Services 442,000 54, , , % 54.31% Operations 9, , , % 11.06% Transportation 7,391, , ,463, ,463, % 46.85% School Supervision 94,500 1, , , % 40.12% Visiting Teachers 4, , , % 27.01% SUBTOTAL - OTHER 124,529,942 3,363,945 60,049,900 61,111, % 48.22% * Includes local benefits Debt Service 4,915, ,173, ,741, % 64.57% Federal Funds 7,504, , ,040, ,294, % 13.86% Minor Capital 1,160, , , % 0.01% Leach - Special School* 10,442, , ,477, ,850, % 42.88% TOTAL EXPENDITURES 157,029, ,254, ,895, ,879, % 45.15% 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 40, , % 0.00% Insurance 175, , , % 92.90% Data Service Center 404, , , % 50.00% Contingency 100, , % 0.00% TOTAL EXPENDITURES 719, , , % 50.73% Child Nutrition Operations - Summarized on page 7 - Detail of budget Personnel 5,000,000-2,419, ,580, % 48.39% Food 3,300,000-1,246, ,053, % 37.77% Miscellaneous 60,000-26, , % 44.84% Supplies 410, , , % 34.60% Indirect Cost 150, , , % 98.64% Equipment Repair 90,000-37, , % 42.11% Equipment 400, , , % 25.35% TOTAL EXPENDITURES 9,410, ,122, ,287, % 43.80% 9

10 DETAIL COST CENTERS Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code Transportation - Summarized on page 7 - Detail of budget Personnel 4,500,000-2,186, ,313, % 48.58% Professional Development 15,000-1, , % 6.76% Energy 35,000 20, , , % 37.49% Contractor Payments 2,800, , , ,477, % 35.66% Bus Maintenance 360,000 82, , , % 58.10% Fuel 350,000 28, , , % 31.74% Miscellaneous 50,000 9, , , % 48.07% Parkway and Kingswood -73, (73,017.00) 0.00% 0.00% Billing to Leach -500, (500,000.00) 0.00% 0.00% Other Local Billable Activity -145,000 - (79,999.83) (65,000.17) 55.17% 55.17% TOTAL EXPENDITURES 7,391, , ,463, ,463, % 46.85% (2) Fuel expense was used to bill for NCLB $154,254 10

11 DETAIL COST CENTERS Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code Leach Special School - * Summarized on page 8 - Detail of budget A Southern Integration Program 20, , , % 61.09% A George Read Integration Program 29,376 1, , , % 12.18% A William Penn Integration Program 19, , , % 58.37% A Leach Principal's Budget 70, , , * 21.18% 20.20% A Vocational Expenses 43,250 3, , % 0.00% A Related Services 10, , % 1.70% A Assistive Technology 20, , ** 0.00% 0.00% A Summer School 10, , ** 0.00% 0.00% Substitutes 45,000-16, , % 36.34% General 100,000 20, , , % 76.60% Division I Salaries 6,900,000-3,015, ,884, % 43.70% Local Salaries * 3,150,000 77, ,321, ,750, % 41.96% Energy/Utilities 15,000 10, , , % 8.22% Minor Capital 10, , , % 50.32% TOTAL EXPENDITURES 10,442, , ,477, ,850, % 42.88% 11

12 LOCAL TAX RECEIPTS Collections as of December 31 Current Debt Month Expense Service Tuition MCI July 43, , , , August 134, , , , September 4,522, , ,191, , October 16,822, ,604, ,563, , November 12,941, , , , December 127, , , , January February March April May June Transfers to Leach Sr Citizen Prop Relief Total Collected 34,592, ,363, ,135, ,108, Budget 34,668, ,542, ,544, ,149, % Collected 99.78% 96.06% 95.72% 96.37% Receipts are recorded in the month in which they are received. 12

13 COMPARISON OF LOCAL FUND PROPERTY TAX RECEIPTS FOR CURRENT OPERATIONS WITH THE PRIOR TWO FISCAL YEARS Month Fiscal Year 2015 Fiscal Year 2016 Fiscal Year 2017 July 430, , , August 3,718, ,070, ,522, September 28,519, ,353, ,822, October 542, , ,941, November 545, , , December 290, , January 133, , February 169, , March 132, , April 176, , May 101, , June 87, , Senior Citizens' Tax Rebate 1,556, ,589, Year To Date Receipts $36,403, $36,394, $34,548, Annual Receipts $34,759, $34,761, $34,548, Projected Tax Receipts $34,274, $34,167, $34,668, % of Annual Tax Collections % % 99.65% Note: This report reflects receipts in the month earned, not as recorded 13

14 CREDIT CARD PURCHASES Dec-16 Credit Card Holder Vendor Date Amount Purpose D Dolan Blakey TaxiCharge 12/1/ Taxi TaxiCharge 12/1/ Taxi LAZ Parking 12/1/ Parking Marriott 12/1/ Meal TOTAL A Paula Angelucci Nuts.com 11/28/ Food Home Depot 12/1/ Kitchen accessories EReplacementParts.com 12/2/ Kitchen accessories Walmart.com 12/5/ Kitchen accessories CACFP.org 12/5/ Professional development Champion Trophies 12/7/ Staff name badges Home Depot 12/7/ Kitchen accessories BJ's Wholesale 12/15/ Kitchen accessories Happy Chef 12/15/ Staff uniforms TOTAL Leslie Papanicolas (District Travel) Renaissance DC 12/4/2016 2, Hotel Tesol 12/7/ Professional development AASA 12/7/ Professional development APLLC 12/8/ Teacher recruitment fair Tesol 12/13/2016 1, Professional development University of Delaware 12/13/ Professional development LRP 12/14/2016 1, Professional development CACFP 12/15/ Professional development Amtrak 12/19/ Train fare LRP 12/21/2016 1, Professional development Summit Prof. Ed. 12/22/ Professional development TOTAL 8, Cindy Miller (District wide Expenses) New Amsterdam Theatre 11/29/2016 1, Student trip Facebook 11/30/ Advertising EMA*EMMA 12/1/ Newsletter Accounting Training 12/7/2016 1, QuickBooks training EZ Pass 12/9/ Tolls Pennock Company 12/14/ Flowers for Penn Horticulture Accuweather 12/16/ Weather forecasting TOTAL 3, Philip Smallwood HostGator.com 12/7/ Domain payment HostGator.com 12/12/ Domain payment Amazon 12/12/ Computer equipment HostGator.com 12/16/ Domain payment TOTAL TOTAL ALL CARDHOLDERS 13,

15 GRANTS/DONATIONS through December 31, 2016 Amount Encumbered & Grantor/Donor School Date Received Received Spent to Date Received in Fiscal 2017 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

16 CARRY OVER BUDGET ITEMS BUDGET Major Cap FY BALANCE ON JULY 1, 2016 Encumbered Expended Remaining Balance Percent Carryover Obligated Current Budget (FY17) YTD Spend Renovate William Penn , , , % N/A N/A N/A Renovate John G. Leach , , , ,511 41% N/A N/A N/A TOTAL 1,172, , , ,511 60% - Minor Cap - MCI- Local ,725 11,939 60, % N/A N/A N/A MCI- Local ,556 41, , % N/A N/A N/A MCI- Local , , , ,053 75% N/A N/A N/A MCI- State , , , % N/A N/A N/A MCI- State , , , ,298 63% N/A N/A N/A TOTAL 2,157, ,642 1,122, ,061 83% - - YTD Percent spend State Funds Division II AOC , ,019 41,931 65% 1,537,490 1,264,813 82% World Language Immersion ,635 1,781 20,442 2,412 90% - - 0% Energy ,102 40, , % 1,325, ,042 26% Standards & Assessment % - - 0% Transportation ,949-27, % 4,297,986 2,499,880 58% Division II Vocational ,009 2,200 32,978 1,831 95% 113,394 19,169 17% Drivers Education ,575-15, % 24,622 5,223 21% Professional Development ,564 1,322 16, % 116,438 23,976 21% School Improvement (Focus Sc) ,000 1,960 35,588 30,452 55% - - 0% School Improvement (Focus Sc) ,861-4,381 10,480 29% - - 0% TOTAL 615,449 48, ,056 87,106 86%

17 CARRY OVER BUDGET ITEMS BUDGET Federal Funds FY BALANCE ON JULY 1, 2016 Encumbered Expended Remaining Balance Percent Carryover Obligated Current Budget (FY17) YTD Spend YTD Percent spend Title II ,189-10, % 758,654 20,000 3% Title II ,729 14, ,227 9,225 97% Farm to School , ,400 0% N/A N/A N/A Title I ,825-22, % 3,625, ,084 10% Title I ,635,125 74,281 1,523,985 36,859 98% Title III (ELL) ,579-2, % 98,783-0% Title III (ELL) ,282 6,466 50,109 22,707 71% IDEA B ,349-57, % 2,574, ,298 21% IDEA B ,015 1, ,554 44,323 95% IDEA Preschool ,601-1,203 2,398 33% 98,035 18,641 19% IDEA Preschool ,594-8,386 8,208 51% Career Tech (Perkins) ,143-2, % 248, ,499 44% Career Tech (Perkins) ,371 2,238 32,860 8,273 81% TOTAL 3,095,202 98,400 2,838, ,217 95% John G. Leach (State Funds) Energy , ,179 0% 84,884-0% Division II AOC ,668 20,273 61,837 42,558 66% 69,529 68,217 98% Division II Voc , ,983 35,706 14% 32,436-0% Minor Cap ,454 7,235 2, % 10,072 5,068 50% TOTAL 178,849 28,367 69,039 81,443 54% GRAND TOTAL 7,220,162 1,232,494 4,809,330 1,178,338 84%

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: