Executive Summary. Cobb County School District Financial Services Division

Transcription

1 Cobb County School District Financial Services Division Executive Summary To: Board Members From: Mike Addison Chief Financial Officer Date: May 13, 2009 Re: Third Quarter FY-09 Financial Reports Financial reports for school district operations for the quarter ended March 31, 2009 are enclosed. These reports are provided to board members on a quarterly basis to keep them informed of the district s current financial condition. The attached reports are divided in five major sections as follows: 1) Financial Report. A summary of revenues by source and expenditures by function for each fund is provided in the combined activity report. A review of Fund General Fund, the district s primary fund, shows that 75% of the fiscal year has elapsed and 73% of budgeted expenditures have been spent or committed. 81% of budgeted revenues have been collected thus far in FY-08. The higher percentage for revenues results from normal heavy collections of property taxes after tax bills are mailed in the fall. 2) Cash Management. Three investment reports are included. The first report identifies fiscal year-to-date interest earned by fund. The second arranges investments by type, a measure of safety and liquidity, and also shows the current rate of return on the entire portfolio. The third shows the individual investments by fund, financial institution and rate of interest. Funds are invested in the Georgia Fund One (Local Government Investment Pool) with the State of Georgia and conservative money market accounts. Revenues from SPLOST are electronically deposited into Georgia Fund One thereby enabling us to earn interest immediately. The District had total interest earnings of $3,745,859 for the fiscal year as of March 31, The weighted average rate of return on current holdings was 0.70% compared to the month-end 3-month U.S. Treasury Bill rate of 0.21%. Page 1

2 3) School Food Service Report. Relevant food service operation statistics are presented for each school for both the current month and fiscal year-to-date. Please note that high schools typically have very low participation because most students choose a-lacarte meals rather than regular reimbursable meals. The overall program is operating at an expected level with fund balance increasing moderately. 4) Capital Projects: SPLOST and Other Capital Projects Funds. This section identifies activity occurring in the SPLOST I, II and III, and County-Wide Building Funds. The report contains a variety of graphs and schedules that illustrate the current status and projected activity of the numerous construction projects in these funds. Of particular interest is Exhibit A in the SPLOST III section which highlights the fact that SPLOST sales tax collections were 23.4% or $2,813,687 less than projections for the first month of collections. 5) Supplemental Reports. Activity reports for the quarterly period of January 1, 2009 through March 31, 2009 are presented to provide additional information to the Board. This section identifies payments, wire transfers and budget adjustments greater than $100,000. Page 2

3 QUARTERLY FINANCIAL REPORT For The Quarter Ended MARCH 31, 2009

4 Financial Report Cash Management - Investment Schedules School Food Service Report Capital Projects SPLOST 1 SPLOST 2 SPLOST 3 L...-- ~ County-Wide Building Fund L...-- ~ Check Payments & Wire Transfers $200,000 & Above ~ Check Payments & Wire Transfers $100,000 - $199, Adjustments Over $100, ~ &1...- IIL...- _ _ II~ - a~ _ I!IL '-- -- OfficeMax OM96173

5 QUARTERLY FINANCIAL REPORT MARCH 31, 2009

6 COBB COUNTY SCHOOL DISTRICT GENERAL FUND AS OF MARCH 31, 2009 Revenues Expenditures REVENUE COLLECTED 81% EXPENDITURES 73% BALANCE 19% BALANCE 27% Note: We have collected 81% of Revenue and spent 73% of budgeted amounts through March.

7 COBB COUNTY SCHOOL DISTRICT GENERAL FUND AS OF MARCH 31, 2009 Revenue Expenditures 74% OF STATE REVENUES COLLECTED 26% OF STATE REVENUES UNCOLLECTED ENCUMBERED 1% NOT EXPENDED OR ENCUMBERED 26% 88% OF LOCAL REVENUES COLLECTED 12% OF LOCAL REVENUES UNCOLLECTED EXPENDED 73%

8 REPORT: FQ246N v2.2 Cobb County School District Page 1 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0100 GENERAL DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct LOCAL $497,624, $498,156, $31,327, $440,335, $0.00 $57,821, STATE $442,873, $434,184, $103,503, $320,068, $0.00 $114,115, FEDERAL $6,470, $6,470, $1,055, $3,288, $0.00 $3,181, OTHER SOURCES $1,220, $1,523, $98, $534, $0.00 $988, TOTAL REVENUE EXPENSE $948,189, $940,335, $135,985, $764,227, $0.00 $176,107, INSTRUCTION $684,878, $695,047, $164,398, $510,999, $1,007, $183,041, PUPIL SERVICES $18,440, $18,707, $4,620, $14,648, $71, $3,987, INSTRUCTIONAL ADMINISTRATION $28,025, $27,725, $6,063, $19,186, $94, $8,444, EDUCATIONAL MEDIA CENTERS $14,770, $14,830, $3,580, $11,098, $102, $3,630, GENERAL ADMINISTRATION $7,529, $7,533, $1,927, $5,306, $16, $2,210, SCHOOL ADMINISTRATION $53,520, $53,505, $13,241, $40,724, $0.00 $12,780, SUPPORT SERVICES - BUSINESS $5,450, $5,320, $1,529, $3,941, $172, $1,206, MAINTENANCE & OPERATIONS $62,555, $61,367, $15,169, $42,215, $999, $18,152, STUDENT TRANSPORTATION $48,790, $50,716, $11,491, $32,509, $2,105, $16,102, SUPPORT SERVICES - CENTRAL $17,441, $19,231, $3,639, $13,120, $267, $5,844, SUPPORT SERVICES - OTHER $0.00 $1,249, $1,249, $1,249, $0.00 ($0.65) 100 COMMUNITY SERVICES $65, $65, $16, $48, $0.00 $16, CAPITAL OUTLAY $19, $20, $4, $18, $0.00 $1, OPERATING TRANSFERS $5,224, $3,242, $806, $2,418, $0.00 $824, DEBT SERVICE $1,475, $8,850, $16, $7,332, $0.00 $1,517, TOTAL EXPENSE $948,189, $967,414, $227,754, $704,818, $4,835, $257,759,

9 REPORT: FQ246N v2.2 Cobb County School District Page 2 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0200 DEBT SERVICE DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct LOCAL $0.00 $0.00 $29, $98, $0.00 ($98,859.84) 0 TOTAL REVENUE EXPENSE $0.00 $0.00 $29, $98, $0.00 ($98,859.84) 0 OPERATING TRANSFERS $0.00 $302, $0.00 $302, $0.00 $ TOTAL EXPENSE $0.00 $302, $0.00 $302, $0.00 $

10 REPORT: FQ246N v2.2 Cobb County School District Page 3 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0402 TITLE I - FED GRANT DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct FEDERAL $14,613, $14,839, $3,650, $9,349, $0.00 $5,490, TOTAL REVENUE EXPENSE $14,613, $14,839, $3,650, $9,349, $0.00 $5,490, INSTRUCTION $10,523, $8,821, $1,448, $5,465, $170, $3,186, PUPIL SERVICES $216, $219, $39, $146, $0.00 $72, INSTRUCTIONAL ADMINISTRATION $1,481, $2,649, $1,376, $1,764, $13, $871, GENERAL ADMINISTRATION $708, $652, $170, $409, $48.00 $243, SCHOOL ADMINISTRATION $0.00 $0.00 $ $ $0.00 ($258.25) 0 MAINTENANCE & OPERATIONS $1, $1, $0.00 $0.00 $0.00 $1, STUDENT TRANSPORTATION $789, $859, $274, $640, $0.00 $219, SUPPORT SERVICES - OTHER $892, $1,635, $370, $953, $153, $528, TOTAL EXPENSE $14,613, $14,839, $3,680, $9,379, $337, $5,122,

11 REPORT: FQ246N v2.2 Cobb County School District Page 4 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0404 SPECIAL ED-FED GRANT DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct FEDERAL $18,310, $18,293, $4,248, $12,946, $0.00 $5,346, TOTAL REVENUE EXPENSE $18,310, $18,293, $4,248, $12,946, $0.00 $5,346, INSTRUCTION $12,089, $10,965, $2,610, $7,946, $0.00 $3,019, PUPIL SERVICES $3,416, $4,241, $926, $2,793, $0.00 $1,448, INSTRUCTIONAL ADMINISTRATION $1,036, $1,053, $237, $722, $0.00 $331, GENERAL ADMINISTRATION $868, $911, $207, $627, $0.00 $284, STUDENT TRANSPORTATION $900, $1,119, $266, $856, $0.00 $263, TOTAL EXPENSE $18,310, $18,293, $4,248, $12,946, $0.00 $5,346,

12 REPORT: FQ246N v2.2 Cobb County School District Page 5 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0406 VOCATIONAL EDUC-FED GRANT DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct FEDERAL $704, $709, $214, $558, $0.00 $151, TOTAL REVENUE EXPENSE $704, $709, $214, $558, $0.00 $151, INSTRUCTION $378, $333, $25, $203, $33, $96, INSTRUCTIONAL ADMINISTRATION $293, $347, $175, $328, $48, ($29,562.12) 109 GENERAL ADMINISTRATION $31, $29, $12, $27, $ $1, TOTAL EXPENSE $704, $709, $214, $558, $82, $68,

13 REPORT: FQ246N v2.2 Cobb County School District Page 6 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0414 TITLE II INSTR SKILLS DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct FEDERAL $2,416, $2,726, $527, $1,606, $0.00 $1,120, TOTAL REVENUE EXPENSE $2,416, $2,726, $527, $1,606, $0.00 $1,120, INSTRUCTION $1,214, $959, $211, $686, $0.00 $273, INSTRUCTIONAL ADMINISTRATION $1,112, $1,709, $305, $885, $28, $795, GENERAL ADMINISTRATION $88, $56, $10, $33, $0.00 $23, SUPPORT SERVICES - OTHER $0.00 $1, $0.00 $1, $0.00 $ TOTAL EXPENSE $2,416, $2,726, $527, $1,606, $28, $1,092,

14 REPORT: FQ246N v2.2 Cobb County School District Page 7 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0432 HOMELESS GRANT DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct FEDERAL $0.00 $56, $6, $33, $0.00 $23, TOTAL REVENUE EXPENSE $0.00 $56, $6, $33, $0.00 $23, INSTRUCTION $0.00 $18, ($4,304.14) $16, $0.00 $2, PUPIL SERVICES $0.00 $5, $ $5, $0.00 $ GENERAL ADMINISTRATION $0.00 $19, $5, $6, $0.00 $12, STUDENT TRANSPORTATION $0.00 $13, $4, $4, $1, $6, TOTAL EXPENSE $0.00 $56, $6, $33, $1, $21,

15 REPORT: FQ246N v2.2 Cobb County School District Page 8 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0434 LEARN AND SERVICE GRANT DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct FEDERAL $0.00 $21, $11, $11, $0.00 $9, TOTAL REVENUE EXPENSE $0.00 $21, $11, $11, $0.00 $9, INSTRUCTION $0.00 $20, $11, $11, $ $7, STUDENT TRANSPORTATION $0.00 $ $0.00 $0.00 $0.00 $ TOTAL EXPENSE $0.00 $21, $11, $11, $ $8,

16 REPORT: FQ246N v2.2 Cobb County School District Page 9 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0460 TITLE III DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct FEDERAL $2,041, $2,041, $476, $1,220, $0.00 $821, TOTAL REVENUE EXPENSE $2,041, $2,041, $476, $1,220, $0.00 $821, INSTRUCTION $680, $680, ($173,583.39) $130, $1, $548, PUPIL SERVICES $810, $810, $130, $451, $0.00 $358, INSTRUCTIONAL ADMINISTRATION $483, $483, $368, $474, $4, $4, GENERAL ADMINISTRATION $42, $42, $142, $148, $10, ($116,788.28) 376 SUPPORT SERVICES - BUSINESS $0.00 $0.00 $3, $3, $0.00 ($3,834.15) 0 STUDENT TRANSPORTATION $13, $13, $ $ $0.00 $12, SUPPORT SERVICES - CENTRAL $0.00 $0.00 ($6,044.94) $1, $0.00 ($1,181.59) 0 SUPPORT SERVICES - OTHER $12, $12, $9, $9, $0.00 $2, TOTAL EXPENSE $2,041, $2,041, $476, $1,220, $16, $805,

17 REPORT: FQ246N v2.2 Cobb County School District Page 10 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0462 TITLE IV DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct FEDERAL $339, $3,238, $367, $647, $0.00 $2,591, TOTAL REVENUE EXPENSE $339, $3,238, $367, $647, $0.00 $2,591, INSTRUCTION $331, $647, $197, $348, $31, $267, PUPIL SERVICES $0.00 $2,547, $157, $280, $244, $2,021, INSTRUCTIONAL ADMINISTRATION $0.00 $16, $0.00 $0.00 $0.00 $16, GENERAL ADMINISTRATION $8, $19, $10, $16, $0.00 $2, STUDENT TRANSPORTATION $0.00 $8, $1, $1, $0.00 $6, TOTAL EXPENSE $339, $3,238, $367, $647, $276, $2,314,

18 REPORT: FQ246N v2.2 Cobb County School District Page 11 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0464 TITLE V DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct FEDERAL $0.00 $67, $6, $49, $0.00 $18, TOTAL REVENUE EXPENSE $0.00 $67, $6, $49, $0.00 $18, INSTRUCTION $0.00 $66, $6, $48, $0.00 $17, GENERAL ADMINISTRATION $0.00 $1, $ $1, $0.00 $ TOTAL EXPENSE $0.00 $67, $6, $49, $0.00 $18,

19 REPORT: FQ246N v2.2 Cobb County School District Page 12 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0478 USDA-FRESH FRUITS AND VEGETABL DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct FEDERAL $0.00 $53, $36, $36, $0.00 $17, TOTAL REVENUE EXPENSE $0.00 $53, $36, $36, $0.00 $17, SCHOOL FOOD SERVICE $0.00 $53, $36, $36, $0.00 $17, TOTAL EXPENSE $0.00 $53, $36, $36, $0.00 $17,

20 REPORT: FQ246N v2.2 Cobb County School District Page 13 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0510 ADULT EDUCATION DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct STATE $234, $218, $49, $160, $0.00 $57, FEDERAL $632, $635, $174, $505, $0.00 $130, TOTAL REVENUE EXPENSE $867, $853, $224, $665, $0.00 $188, COMMUNITY SERVICES $867, $853, $224, $665, $0.00 $188, TOTAL EXPENSE $867, $853, $224, $665, $0.00 $188,

21 REPORT: FQ246N v2.2 Cobb County School District Page 14 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0532 PSYCHO-ED CENTER DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct STATE $5,125, $5,316, $1,325, $3,369, $0.00 $1,947, FEDERAL $353, $687, $153, $415, $0.00 $272, OTHER SOURCES $36, $36, $0.00 $36, $0.00 $ TOTAL REVENUE EXPENSE $5,514, $6,040, $1,479, $3,820, $0.00 $2,219, INSTRUCTION $3,870, $4,261, $1,115, $2,652, $1, $1,607, PUPIL SERVICES $974, $1,058, $230, $729, $0.00 $329, INSTRUCTIONAL ADMINISTRATION $340, $382, $61, $239, $0.00 $143, SCHOOL ADMINISTRATION $225, $257, $57, $172, $10, $75, SUPPORT SERVICES - BUSINESS $9, $9, $2, $6, $0.00 $3, MAINTENANCE & OPERATIONS $94, $56, $1, $5, $0.00 $50, STUDENT TRANSPORTATION $0.00 $30, $11, $12, $0.00 $17, TOTAL EXPENSE $5,514, $6,056, $1,479, $3,819, $11, $2,226,

22 REPORT: FQ246N v2.2 Cobb County School District Page 15 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0539 DROPOUT PREVENTION GRANT DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct STATE $90, $0.00 $0.00 $0.00 $0.00 $ TOTAL REVENUE EXPENSE $90, $0.00 $0.00 $0.00 $0.00 $ PUPIL SERVICES $90, $0.00 $0.00 $0.00 $0.00 $ TOTAL EXPENSE $90, $0.00 $0.00 $0.00 $0.00 $0.00 0

23 REPORT: FQ246N v2.2 Cobb County School District Page 16 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0546 LOCAL ASSISTANCE GRANT DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct STATE $0.00 $70, $ $68, $0.00 $2, TOTAL REVENUE EXPENSE $0.00 $70, $ $68, $0.00 $2, INSTRUCTION $0.00 $10, $ $8, $0.00 $2, CAPITAL OUTLAY $0.00 $60, $0.00 $60, $0.00 $ TOTAL EXPENSE $0.00 $70, $ $68, $0.00 $2,

24 REPORT: FQ246N v2.2 Cobb County School District Page 17 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0549 DONATIONS DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct LOCAL $0.00 $76, $50, $76, $0.00 ($572.58) 101 TOTAL REVENUE EXPENSE $0.00 $76, $50, $76, $0.00 ($572.58) 101 INSTRUCTION $0.00 $74, $40, $62, $0.00 $11, PUPIL SERVICES $0.00 $11, $2, $2, $0.00 $8, INSTRUCTIONAL ADMINISTRATION $0.00 $15, $1, $3, $ $11, GENERAL ADMINISTRATION $0.00 $3, $ $ $0.00 $2, SCHOOL ADMINISTRATION $0.00 $5, $ $2, $0.00 $2, TOTAL EXPENSE $0.00 $109, $46, $71, $ $37,

25 REPORT: FQ246N v2.2 Cobb County School District Page 18 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0551 AFTER SCHOOL PROGRAM DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct LOCAL $8,070, $8,028, $2,405, $6,281, $0.00 $1,747, TOTAL REVENUE EXPENSE $8,070, $8,028, $2,405, $6,281, $0.00 $1,747, INSTRUCTION $793, $793, $305, $679, $0.00 $114, COMMUNITY SERVICES $7,276, $7,435, $2,190, $5,799, $21, $1,613, TOTAL EXPENSE $8,070, $8,228, $2,496, $6,478, $21, $1,728,

26 REPORT: FQ246N v2.2 Cobb County School District Page 19 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0552 PERFORMING ARTS DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct LOCAL $370, $370, $10, $357, $0.00 $12, TOTAL REVENUE EXPENSE $370, $370, $10, $357, $0.00 $12, INSTRUCTION $370, $400, $95, $397, $6, ($3,785.25) 101 TOTAL EXPENSE $370, $400, $95, $397, $6, ($3,785.25) 101

27 REPORT: FQ246N v2.2 Cobb County School District Page 20 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0553 TUITION SCHOOL DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct LOCAL $847, $847, $78, $189, $0.00 $657, OTHER SOURCES $150, $150, $37, $112, $0.00 $37, TOTAL REVENUE EXPENSE $997, $997, $116, $302, $0.00 $695, INSTRUCTION $750, $759, $47, $212, $27, $519, PUPIL SERVICES $ $ $0.00 $0.00 $0.00 $ INSTRUCTIONAL ADMINISTRATION $129, $129, $24, $58, $0.00 $71, EDUCATIONAL MEDIA CENTERS $21, $21, $0.00 $2, $0.00 $19, SCHOOL ADMINISTRATION $69, $69, $0.00 $16, $0.00 $52, MAINTENANCE & OPERATIONS $23, $23, $0.00 $0.00 $0.00 $23, SUPPORT SERVICES - CENTRAL $3, $3, $1, $1, $0.00 $1, TOTAL EXPENSE $997, $1,007, $73, $290, $27, $688,

28 REPORT: FQ246N v2.2 Cobb County School District Page 21 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0554 PUBLIC SAFETY DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct LOCAL $541, $541, $168, $217, $0.00 $324, OTHER SOURCES $737, $772, $184, $552, $0.00 $219, TOTAL REVENUE EXPENSE $1,278, $1,314, $352, $770, $0.00 $544, MAINTENANCE & OPERATIONS $1,278, $1,314, $244, $747, $ $566, TOTAL EXPENSE $1,278, $1,314, $244, $747, $ $566,

29 REPORT: FQ246N v2.2 Cobb County School District Page 22 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0556 ADULT HIGH SCHOOL DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct LOCAL $158, $158, $59, $151, $0.00 $6, OTHER SOURCES $210, $210, $52, $158, $0.00 $52, TOTAL REVENUE EXPENSE $369, $369, $112, $309, $0.00 $59, COMMUNITY SERVICES $369, $500, $146, $372, $4, $124, TOTAL EXPENSE $369, $500, $146, $372, $4, $124,

30 REPORT: FQ246N v2.2 Cobb County School District Page 23 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0557 ARTISTS AT SCHOOLS DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct LOCAL $2, $2, $ $2, $0.00 $ OTHER SOURCES $7, $7, $1, $5, $0.00 $1, TOTAL REVENUE EXPENSE $9, $9, $2, $7, $0.00 $1, INSTRUCTION $9, $9, $1, $3, $1, $4, TOTAL EXPENSE $9, $9, $1, $3, $1, $4,

31 REPORT: FQ246N v2.2 Cobb County School District Page 24 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0580 MISCELLANEOUS GRANTS DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct LOCAL $0.00 $17, $2, $4, $0.00 $13, STATE $0.00 $135, $37, $64, $0.00 $70, FEDERAL $0.00 $63, $21, $46, $0.00 $16, TOTAL REVENUE EXPENSE $0.00 $216, $61, $115, $0.00 $100, INSTRUCTION $0.00 $172, $39, $73, $0.00 $98, INSTRUCTIONAL ADMINISTRATION $0.00 $44, $21, $42, $0.00 $1, TOTAL EXPENSE $0.00 $216, $61, $115, $0.00 $100,

32 REPORT: FQ246N v2.2 Cobb County School District Page 25 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0691 UNEMPLOYMENT DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct LOCAL $307, $307, $0.00 $303, $0.00 $4, TOTAL REVENUE EXPENSE $307, $307, $0.00 $303, $0.00 $4, SUPPORT SERVICES - BUSINESS $307, $307, $44, $75, $0.00 $231, TOTAL EXPENSE $307, $307, $44, $75, $0.00 $231,

33 REPORT: FQ246N v2.2 Cobb County School District Page 26 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0692 SELF-INSURANCE DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct LOCAL $4,762, $4,762, $1,162, $3,475, $0.00 $1,287, OTHER SOURCES $498, $495, $124, $373, $0.00 $121, TOTAL REVENUE EXPENSE $5,260, $5,257, $1,287, $3,849, $0.00 $1,408, SUPPORT SERVICES - BUSINESS $5,260, $5,471, $1,325, $4,047, $22, $1,402, TOTAL EXPENSE $5,260, $5,471, $1,325, $4,047, $22, $1,402,

34 REPORT: FQ246N v2.2 Cobb County School District Page 27 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0694 DENTAL INSURANCE DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct LOCAL $6,000, $6,000, $1,638, $4,717, $0.00 $1,282, OTHER SOURCES $0.00 $0.00 $14, $44, $0.00 ($44,592.84) 0 TOTAL REVENUE EXPENSE $6,000, $6,000, $1,653, $4,761, $0.00 $1,238, SUPPORT SERVICES - BUSINESS $6,000, $6,000, $1,421, $4,461, $0.00 $1,538, TOTAL EXPENSE $6,000, $6,000, $1,421, $4,461, $0.00 $1,538,

35 REPORT: FQ246N v2.2 Cobb County School District Page 28 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0696 PURCHASING/WAREHOUSE DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct LOCAL $698, $0.00 $0.00 $0.00 $0.00 $ OTHER SOURCES $1,621, $2,305, $412, $1,328, $0.00 $976, TOTAL REVENUE EXPENSE $2,319, $2,305, $412, $1,328, $0.00 $976, SUPPORT SERVICES - BUSINESS $2,319, $2,349, $412, $1,375, $29, $943, TOTAL EXPENSE $2,319, $2,349, $412, $1,375, $29, $943,

36 REPORT: FQ246N v2.2 Cobb County School District Page 29 of 29 Run Date 4/30/2009 Run Time: 3:11:16PM Financial Services Division Combined Activity Report Financial Report for the Quarter Ended: March 31, 2009 FISCAL YEAR ELAPSED: 75 % FUND 0697 FLEXIBLE BENEFITS DESCRIPTION REVENUE Original Approved Current Revised Current Quarter Year To Date Outstanding Encumbrances Over(-) /Under Pct LOCAL $93, $93, $23, $70, $0.00 $23, TOTAL REVENUE EXPENSE $93, $93, $23, $70, $0.00 $23, SUPPORT SERVICES - BUSINESS $93, $93, $15, $43, $0.00 $50, TOTAL EXPENSE $93, $93, $15, $43, $0.00 $50,

37 CASH MANAGEMENT REPORT

38 BOARD INFORMATION DATE: March 31, 2009 TOPIC: Investments/Financial Report DIVISION: Financial Services CONTACT: Mike Addison, Chief Financial Officer BACKGROUND: Financial Services provides board members three quarterly reports summarizing investment financial data. The first of these reports identifies interest earned on a year-to-date basis. The second report arranges investments by type, a measure of investment safety and liquidity. The second report also shows the current rate of return on the entire portfolio. The third report shows the individual investments by fund, financial institution and rate of interest. The financial administration has identified these different ways to inform the board of the school system's investments and keep them apprized of the financial position of the district. CONCLUDING COMMENTS: The majority of available funds are invested with the Money Market Funds and the State of Georgia in Georgia Fund One (LGIP). Revenues from the Special Purpose Local Option Sales Tax (SPLOST) are electronically deposited into the Georgia Fund One thereby enabling us to earn interest immediately. The SPLOST funds are invested with Georgia Fund One (LGIP) so that a higher rate of interest is earned.

39 COBB COUNTY SCHOOL DISTRICT FINANCIAL SERVICES DIVISION INTEREST ON INVESTMENTS (Accrual Basis) As of March 31, 2009 FUND: Interest Year-To-Date General $2,476, Bond Sinking 32, Fund 351 (County Building) 56, SPLOST I 23, SPLOST II 863, SPLOST III/Countywide Building (TANS) 1, Lunchroom 291, Total $3,745,859.76

40 COBB COUNTY SCHOOL DISTRICT FINANCIAL SERVICES DIVISION INVESTMENTS BY CATEGORY AND RATE OF RETURN As of March 31, 2009 Percent of Category Amount Total Commercial Banks: Money Market $ 1,002, CDs 720, Georgia Fund 1 (LGIP): 338,330, TOTAL ALL SECURITIES $ 340,053, Year-to-date rate of return for FY 09: 1.65% Weighted Average Rate of Return on Current Holdings:.70% Average 3 Month Treasury Bill Rate:.21%

41 COBB COUNTY SCHOOL DISTRICT FINANCIAL SERVICES DIVISION COMBINED SCHEDULE OF INVESTMENTS - ALL FUNDS As Of March 31, 2009 GENERAL FUND: Rate: Book Value Georgia Fund 1 (LGIP).70 $ 204,851, Money Market - Bank of North Georgia.25 1, Money Market United Community.75 1,001, Certificate of Deposit - Creekside Bank , Certificate of Deposit - NorthWest Bank , Certificate of Deposit Vinings Bank , Grand Total $ 206,574, BOND SINKING FUND: Georgia Fund 1 (LGIP).70 $ 1,620, COUNTY-WIDE BUILDING FUND: 351 Georgia Fund 1 (LGIP).70 $ 4,425, SPLOST( Local Option Sales Tax) Georgia Fund 1 (LGIP).70 $ 487, SPLOST 2 (Local Option Sales Tax) Georgia Fund 1 (LGIP).70 $ 92,817, SPLOST 3 (Local Option Sales Tax) Georgia Fund 1 (LGIP).70 $ 9,211, CENTRAL LUNCHROOM FUND: Georgia Fund 1 (LGIP).70 $ 24,915, GRAND TOTAL ALL INVESTMENTS $ 340,053,142.76

42 SCHOOL FOOD SERVICE OPERATION REPORT

43 Report: FSMSM0230 COBB COUNTY SCHOOL DISTRICT PAGE 1 Run: TUESDAY APR :49 BOARD REPORT Analysis of School Food Service Operation For the Month Ended MARCH 2009 ******************* Current Month ******************* ******************* Year-To-Date ******************** Net Inc Avg Net Inc Avg Meals/ Meals/ Labor *********** Cost Per Meal *********** Labor *********** Cost Per Meal *********** Elementary: ADP % Part Hour Food Labor Oth Fix Oth Con Total % Part Hour Food Labor Oth Fix Oth Con Total ACWORTH $12, $48, Lunch % 20.6 $.737 $.830 $.273 $.121 $ % 20.3 $.943 $.851 $.351 $.140 $2.285 Breakfast % 28.7 $ % 33.9 $.593 ADDISON $3,060.46CR $37,106.58CR Lunch % 17.2 $.877 $1.021 $.457 $.125 $ % 16.9 $.998 $1.054 $.588 $.141 $2.781 Breakfast % 24.2 $ % 25.4 $.663 ALICE M BIRNEY $7, $32, Lunch % 18.9 $.961 $.858 $.328 $.139 $ % 19.9 $1.067 $.840 $.405 $.177 $2.489 Breakfast % 27.5 $ % 29.4 $.753 ARGYLE $11, $33, Lunch % 22.1 $.716 $.780 $.366 $.122 $ % 19.4 $1.103 $.846 $.466 $.162 $2.577 Breakfast % 24.6 $ % 30.7 $.726 AUSTELL $6, $17, Lunch % 19.0 $.965 $.839 $.393 $.140 $ % 18.3 $1.038 $.889 $.519 $.152 $2.598 Breakfast % 30.7 $ % 29.9 $.667 AUSTELL PRIMARY S $1,690.59CR $30,698.34CR Lunch % 18.6 $.958 $1.007 $.729 $.110 $ % 17.4 $1.078 $1.085 $.986 $.169 $3.318 Breakfast % 27.3 $ % 26.6 $.725 BAKER $2, $20,187.20CR Lunch % 19.7 $.757 $.833 $.337 $.111 $ % 18.2 $1.013 $.905 $.455 $.131 $2.504 Breakfast % 22.3 $ % 26.2 $.700 BELLS FERRY $ $22,990.36CR Lunch % 18.3 $.917 $.878 $.427 $.133 $ % 17.0 $1.055 $.975 $.557 $.167 $2.754 Breakfast % 26.5 $ % 25.7 $.699 BELMONT HILLS $9, $34, Lunch % 19.6 $.799 $.848 $.394 $.110 $ % 20.9 $1.065 $.855 $.481 $.182 $2.583 Breakfast % 23.7 $ % 31.5 $.710 BIG SHANTY $1, $20,301.50CR Lunch % 21.0 $.889 $.858 $.319 $.110 $ % 20.2 $1.008 $.908 $.413 $.144 $2.473 Breakfast % 28.9 $ % 30.5 $.668 BLACKWELL $1,571.63CR $29,776.36CR Lunch % 19.4 $.955 $.949 $.382 $.120 $ % 20.1 $1.049 $.977 $.487 $.150 $2.663 Breakfast % 28.2 $ % 30.0 $.701 BROWN $2,218.94CR $39,817.85CR Lunch % 16.6 $.968 $1.140 $.835 $.101 $ % 15.1 $1.116 $1.299 $1.163 $.200 $3.778 Breakfast % 29.3 $ % 27.7 $.638 BRUMBY $9, $33, Lunch % 21.3 $.930 $.818 $.302 $.100 $ % 20.5 $1.074 $.866 $.388 $.151 $2.479 Breakfast % 31.0 $ % 32.4 $.711 BRYANT $6, $26, Lunch % 19.1 $1.138 $.936 $.300 $.137 $ % 19.0 $1.209 $.956 $.382 $.158 $2.705

44 Report: FSMSM0230 COBB COUNTY SCHOOL DISTRICT PAGE 2 Run: TUESDAY APR :49 BOARD REPORT Analysis of School Food Service Operation For the Month Ended MARCH 2009 ******************* Current Month ******************* ******************* Year-To-Date ******************** Net Inc Avg Net Inc Avg Meals/ Meals/ Labor *********** Cost Per Meal *********** Labor *********** Cost Per Meal *********** Elementary: ADP % Part Hour Food Labor Oth Fix Oth Con Total % Part Hour Food Labor Oth Fix Oth Con Total Breakfast % 32.8 $ % 36.6 $.652 BULLARD $1,832.89CR $32,909.72CR Lunch % 18.0 $.945 $.932 $.267 $.154 $ % 17.9 $1.041 $.979 $.352 $.137 $2.509 Breakfast % % CHALKER $3,580.46CR $49,755.52CR Lunch % 19.4 $.925 $1.069 $.334 $.125 $ % 15.6 $1.025 $1.133 $.437 $.157 $2.752 Breakfast % % CHEATHAM HILL $1,500.78CR $15,843.05CR Lunch % 21.7 $.962 $.845 $.274 $.302 $ % 19.5 $1.040 $.923 $.363 $.178 $2.504 Breakfast % 33.4 $ % 30.9 $.656 CLARKDALE $ $25,181.36CR Lunch % 18.7 $.889 $1.011 $.518 $.150 $ % 17.6 $1.102 $1.112 $.706 $.185 $3.105 Breakfast % 27.5 $ % 30.5 $.671 CLAY $5, $17, Lunch % 20.2 $.998 $.852 $.436 $.142 $ % 19.6 $1.120 $.867 $.559 $.161 $2.707 Breakfast % 35.0 $ % 36.7 $.611 COMPTON $7, $10, Lunch % 18.5 $.808 $.874 $.438 $.136 $ % 19.1 $1.053 $.937 $.586 $.158 $2.734 Breakfast % 26.7 $ % 32.4 $.644 DAVIS $6,274.18CR $65,480.93CR Lunch % 14.6 $.922 $1.111 $.507 $.123 $ % 14.0 $1.059 $1.225 $.682 $.157 $3.123 Breakfast % % DOWELL $15, $75, Lunch % 23.1 $.869 $.748 $.237 $.154 $ % 22.2 $.931 $.782 $.311 $.165 $2.189 Breakfast % 35.4 $ % 34.2 $.641 DUE WEST $3,911.55CR $48,124.82CR Lunch % 18.9 $.897 $.937 $.533 $.119 $ % 16.7 $1.017 $1.013 $.722 $.133 $2.885 Breakfast % % EAST SIDE $2,506.62CR $37,484.45CR Lunch % 17.7 $.857 $.930 $.290 $.113 $ % 18.2 $.983 $.916 $.373 $.124 $2.396 Breakfast % % EASTVALLEY $5.96 $31,641.59CR Lunch % 19.0 $.790 $.855 $.460 $.101 $ % 18.2 $1.012 $.948 $.609 $.139 $2.708 Breakfast % 21.6 $ % 25.4 $.726 FAIR OAKS $13, $72, Lunch % 21.2 $.961 $.814 $.293 $.116 $ % 21.1 $1.049 $.821 $.374 $.145 $2.389 Breakfast % 32.7 $ % 33.6 $.666 FREY $2,598.50CR $45,368.38CR Lunch % 17.1 $.838 $.986 $.417 $.085 $ % 16.5 $1.052 $1.052 $.551 $.124 $2.779 Breakfast % % GARRISON MILL $4,167.06CR $49,451.05CR

45 Report: FSMSM0230 COBB COUNTY SCHOOL DISTRICT PAGE 3 Run: TUESDAY APR :49 BOARD REPORT Analysis of School Food Service Operation For the Month Ended MARCH 2009 ******************* Current Month ******************* ******************* Year-To-Date ******************** Net Inc Avg Net Inc Avg Meals/ Meals/ Labor *********** Cost Per Meal *********** Labor *********** Cost Per Meal *********** Elementary: ADP % Part Hour Food Labor Oth Fix Oth Con Total % Part Hour Food Labor Oth Fix Oth Con Total Lunch % 18.3 $.919 $.918 $.377 $.101 $ % 18.3 $1.010 $.992 $.503 $.136 $2.641 Breakfast % % GEORGE R. FORD $5,644.76CR $59,554.50CR Lunch % 17.9 $.862 $.978 $.332 $.187 $ % 17.2 $1.014 $1.029 $.430 $.180 $2.653 Breakfast % 21.0 $ % 22.3 $.781 GREEN ACRES $9, $28, Lunch % 19.4 $.790 $.859 $.353 $.103 $ % 18.3 $1.047 $.917 $.458 $.131 $2.553 Breakfast % 24.2 $ % 28.1 $.699 HARMONY-LELAND $2, $10,415.96CR Lunch % 17.4 $.933 $.938 $.480 $.147 $ % 16.8 $1.054 $1.010 $.639 $.174 $2.877 Breakfast % 27.0 $ % 27.7 $.675 HAYES $8, $21, Lunch % 23.6 $.904 $.746 $.252 $.124 $ % 22.1 $1.035 $.812 $.329 $.155 $2.331 Breakfast % 29.0 $ % 29.6 $.772 HOLLYDALE $8, $33, Lunch % 20.3 $1.156 $.722 $.298 $.178 $ % 18.4 $1.187 $.812 $.394 $.156 $2.549 Breakfast % 34.8 $ % 31.9 $.708 KEHELEY $3,027.34CR $47,287.18CR Lunch % 20.2 $.865 $1.012 $.462 $.131 $ % 18.1 $1.020 $1.077 $.618 $.150 $2.865 Breakfast % 27.3 $ % 25.8 $.716 KEMP $3,737.79CR $48,764.16CR Lunch % 18.2 $.860 $1.012 $.346 $.114 $ % 16.8 $.935 $1.106 $.457 $.125 $2.623 Breakfast % 24.1 $ % 23.4 $.672 KENNESAW $4, $19,276.99CR Lunch % 19.6 $.733 $.874 $.323 $.170 $ % 18.2 $1.051 $.958 $.433 $.194 $2.636 Breakfast % 29.8 $ % 39.4 $.486 KINCAID $2,264.26CR $36,632.94CR Lunch % 17.5 $.940 $.903 $.411 $.108 $ % 17.2 $1.049 $.924 $.541 $.135 $2.649 Breakfast % % KING SPRINGS $ $16,691.17CR Lunch % 18.7 $.940 $.994 $.407 $.137 $ % 17.9 $.998 $1.047 $.533 $.137 $2.715 Breakfast % 30.0 $ % 29.5 $.653 LABELLE $3, $2,032.39CR Lunch % 20.1 $.964 $.836 $.479 $.151 $ % 18.1 $1.084 $.940 $.607 $.169 $2.800 Breakfast % 30.3 $ % 28.1 $.704 LEWIS $1, $23,957.03CR Lunch % 20.6 $.964 $.823 $.292 $.130 $ % 20.1 $1.100 $.890 $.383 $.158 $2.531 Breakfast % 29.2 $ % 30.3 $.727 MABLETON $ $23,049.96CR Lunch % 18.7 $.899 $.935 $.583 $.129 $ % 17.1 $1.058 $1.064 $.770 $.155 $3.047 Breakfast % 25.2 $ % 25.6 $.746

46 Report: FSMSM0230 COBB COUNTY SCHOOL DISTRICT PAGE 4 Run: TUESDAY APR :49 BOARD REPORT Analysis of School Food Service Operation For the Month Ended MARCH 2009 ******************* Current Month ******************* ******************* Year-To-Date ******************** Net Inc Avg Net Inc Avg Meals/ Meals/ Labor *********** Cost Per Meal *********** Labor *********** Cost Per Meal *********** Elementary: ADP % Part Hour Food Labor Oth Fix Oth Con Total % Part Hour Food Labor Oth Fix Oth Con Total MCCALL PRIMARY SC $1,028.66CR $25,844.63CR Lunch % 18.5 $.959 $1.007 $.548 $.141 $ % 17.6 $1.104 $1.066 $.718 $.173 $3.061 Breakfast % 33.0 $ % 37.6 $.518 MILFORD $7, $24, Lunch % 20.0 $.868 $.842 $.371 $.139 $ % 18.7 $1.021 $.883 $.489 $.169 $2.562 Breakfast % 26.9 $ % 27.8 $.707 MOUNTAIN VIEW $3,128.51CR $36,956.06CR Lunch % 19.5 $.852 $.941 $.363 $.102 $ % 18.2 $.914 $.984 $.468 $.128 $2.494 Breakfast % % MT. BETHEL $446.59CR $19,787.50CR Lunch % 22.2 $.755 $.807 $.332 $.111 $ % 21.9 $.866 $.823 $.425 $.133 $2.247 Breakfast % % MURDOCK $2,607.73CR $41,704.60CR Lunch % 19.0 $.861 $.966 $.328 $.084 $ % 18.3 $.970 $1.014 $.432 $.132 $2.548 Breakfast % % NICHOLSON $4,514.84CR $50,173.06CR Lunch % 16.0 $1.039 $1.221 $.530 $.127 $ % 16.3 $1.130 $1.220 $.688 $.168 $3.206 Breakfast % 61.1 $ % 39.4 $.467 NICKAJACK $2, $10,128.38CR Lunch % 21.1 $.888 $.887 $.433 $.187 $ % 19.9 $1.101 $.948 $.570 $.163 $2.782 Breakfast % 32.5 $ % 36.2 $.665 NORTON PARK $14, $49, Lunch % 21.1 $.703 $.809 $.308 $.122 $ % 19.1 $1.014 $.906 $.405 $.166 $2.491 Breakfast % 23.3 $ % 30.0 $.662 PICKETT'S MILL $4,018.94CR $48,854.01CR Lunch % 17.1 $.875 $.976 $.349 $.099 $ % 16.2 $.990 $1.035 $.458 $.132 $2.615 Breakfast % % PITNER $2, $2,333.61CR Lunch % 19.1 $.963 $.922 $.293 $.140 $ % 18.9 $1.058 $.930 $.370 $.168 $2.526 Breakfast % 30.1 $ % 30.3 $.660 POWDER SPRINGS $9, $37, Lunch % 20.7 $.927 $.819 $.274 $.143 $ % 20.6 $1.033 $.849 $.368 $.158 $2.408 Breakfast % 32.4 $ % 33.5 $.664 POWERS FERRY $6, $6, Lunch % 18.5 $.973 $.872 $.477 $.121 $ % 18.5 $1.092 $.950 $.627 $.207 $2.876 Breakfast % 30.1 $ % 31.9 $.652 RICHARD B RUSSELL $5, $19, Lunch % 21.3 $.927 $.882 $.356 $.090 $ % 20.7 $1.038 $.917 $.462 $.137 $2.554 Breakfast % 29.7 $ % 31.2 $.719 RIVERSIDE $12, $63, Lunch % 21.0 $1.002 $.784 $.315 $.147 $ % 20.1 $1.047 $.843 $.411 $.153 $2.454 Breakfast % 36.6 $ % 33.6 $.644

47 Report: FSMSM0230 COBB COUNTY SCHOOL DISTRICT PAGE 5 Run: TUESDAY APR :49 BOARD REPORT Analysis of School Food Service Operation For the Month Ended MARCH 2009 ******************* Current Month ******************* ******************* Year-To-Date ******************** Net Inc Avg Net Inc Avg Meals/ Meals/ Labor *********** Cost Per Meal *********** Labor *********** Cost Per Meal *********** Elementary: ADP % Part Hour Food Labor Oth Fix Oth Con Total % Part Hour Food Labor Oth Fix Oth Con Total RIVERSIDE PRIMARY $5, $19, Lunch % 23.7 $.741 $.736 $.533 $.183 $ % 22.7 $.858 $.769 $.697 $.198 $2.522 Breakfast % 23.5 $ % 24.9 $.811 ROCKY MOUNTAIN $5,572.35CR $53,892.27CR Lunch % 16.4 $.913 $1.083 $.474 $.140 $ % 16.0 $1.011 $1.130 $.621 $.152 $2.914 Breakfast % % SANDERS $11, $47, Lunch % 21.9 $1.042 $.796 $.259 $.184 $ % 21.0 $1.131 $.837 $.343 $.177 $2.488 Breakfast % 33.3 $ % 33.6 $.739 SEDALIA PARK $2, $14,480.85CR Lunch % 16.3 $.953 $1.029 $.380 $.153 $ % 16.4 $1.164 $1.044 $.479 $.196 $2.883 Breakfast % 28.0 $ % 29.8 $.680 SHALLOWFORD FALLS $2,602.90CR $39,204.88CR Lunch % 17.8 $.893 $.866 $.386 $.117 $ % 16.9 $.974 $.952 $.510 $.133 $2.569 Breakfast % % SKY VIEW $ $13,557.41CR Lunch % 18.0 $.959 $1.092 $.577 $.161 $ % 17.9 $1.055 $1.114 $.743 $.181 $3.093 Breakfast % 28.2 $ % 29.4 $.662 SOPE CREEK $797.08CR $40,581.78CR Lunch % 19.3 $.824 $.855 $.269 $.107 $ % 18.0 $.940 $.963 $.351 $.142 $2.396 Breakfast % % STILL $129.99CR $25,838.06CR Lunch % 19.9 $.834 $.892 $.355 $.119 $ % 19.0 $.941 $.931 $.467 $.130 $2.469 Breakfast % 26.8 $ % 26.4 $.675 TEASLEY $6,405.95CR $61,435.79CR Lunch % 16.7 $.941 $1.334 $.478 $.098 $ % 15.1 $1.052 $1.315 $.603 $.177 $3.147 Breakfast % 25.3 $ % 24.5 $.712 TIMBER RIDGE $4,586.89CR $45,759.86CR Lunch % 16.1 $.790 $1.039 $.540 $.077 $ % 16.9 $.876 $1.019 $.682 $.132 $2.709 Breakfast % % TRITT $3,070.97CR $45,970.60CR Lunch % 19.8 $.844 $.921 $.337 $.113 $ % 18.5 $.949 $.987 $.444 $.149 $2.529 Breakfast % % VARNER $3, $10,530.32CR Lunch % 20.8 $.893 $.798 $.317 $.136 $ % 19.9 $.985 $.876 $.418 $.156 $2.435 Breakfast % 29.1 $ % 29.2 $.673 VAUGHAN $1,021.97CR $35,305.25CR Lunch % 17.0 $.735 $.952 $.320 $.086 $ % 16.8 $.886 $.989 $.427 $.141 $2.443 Breakfast % % Elementary Average $146, (Total Net Income - Current Month) $758,435.30CR (Total Net Income - YTD) Lunch % 19.5 $.895 $.892 $.367 $.131 $ % 18.7 $1.029 $.943 $.480 $.155 $2.607

48 Report: FSMSM0230 COBB COUNTY SCHOOL DISTRICT PAGE 6 Run: TUESDAY APR :49 BOARD REPORT Analysis of School Food Service Operation For the Month Ended MARCH 2009 ******************* Current Month ******************* ******************* Year-To-Date ******************** Net Inc Avg Net Inc Avg Meals/ Meals/ Labor *********** Cost Per Meal *********** Labor *********** Cost Per Meal *********** Elementary: ADP % Part Hour Food Labor Oth Fix Oth Con Total % Part Hour Food Labor Oth Fix Oth Con Total Breakfast % 27.5 $ % 28.8 $.682