COLONIAL SCHOOL DISTRICT BUDGET VARIANCE REPORT As of June 2017

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1 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: %

2 BUDGET VARIANCE REPORT FISCAL YEAR 2017 as of June 2017 SUMMARY OF REVENUE REVENUE STATE REVENUE Board Approved Receipt Percent Budget to Date Received Variance Division I Salaries 63,357, ,406, % (2,049,482.21) Cafeteria Salaries 2,600, ,262, % 1,337, Division II Costs, AOC 2,128, ,139, % (11,036.00) Division II Costs, AOC - Voc 157, , % (33,824.00) Division II Costs, Energy 1,833, ,871, % (38,898.00) Division III Equalization 4,842, ,892, % (50,132.00) State Transportation 5,401, ,607, % (206,019.80) Educational Sustainment 2,075, ,120, % (45,799.00) Drivers Ed 32, , % (2,500.00) Unique Alternative 450, , % (267,216.45) Excellence/Admin Option 395, , % 210, Related Services 375, , % 28, Professional Development 116, , % (141.00) Technology Block Grant 165, , % 13, Other State Revenue 235, , % 134, John G Leach 7,375, ,117, % 257, Minor Capital Improvements 696, , % - TOTAL STATE REVENUE 92,235, ,959, % (723,582.32) 2

3 BUDGET VARIANCE REPORT FISCAL YEAR 2017 as of June 2017 SUMMARY OF REVENUE REVENUE LOCAL REVENUE Board Approved Receipt Percent Budget to Date Received Variance Debt Service Tax Receipts 4,542, ,491, % 50, Tuition Revenue & Reserves 6,494, ,335, % 158, John G Leach (tuition revenue) 3,050, ,050, % - Current Expense Tax Receipts 34,668, ,556, % (887,388.47) Match Tax Receipts 712, , % (114,184.79) Technology Maintenance Match 436, , % 121, Interest 188, , % (134,185.87) Athletics 37, , % 18, CSCRP 95, , % 32, Indirect Costs 375, , % (132,602.80) Cafeteria 6,455, ,720, % 734, Donations 105, , % (292,947.97) Building Rental 17, , % (4,967.44) Other Local Revenue 540, ,851, % (1,311,437.31) Charter (Reduction) (5,428,860.00) (5,428,859.72) % (0.28) Choice (Reduction) (1,378,714.00) (1,359,548.21) 98.61% (19,165.79) Debt Service & Other Reserve 6,384, ,091, % 2,292, TOTAL LOCAL REVENUE 57,293, ,782, % 511,

4 BUDGET VARIANCE REPORT FISCAL YEAR 2017 as of June 2017 SUMMARY OF REVENUE REVENUE Board Approved Receipt Percent Budget to Date Received Variance OTHER REVENUE IDEA Part B 2,574, ,570, % 3, IDEA Pre-K 98, , % - Title I 3,625, ,626, % (626.00) Title II 758, , % Title III 98, , % - Perkins 248, , % (1,638.00) Other Federal Funds 100, , % 41, TOTAL OTHER REVENUE 7,504, ,462, % 42, TOTAL REVENUE 157,033, ,203, % (169,805.11) 4

5 BUDGET VARIANCE REPORT FISCAL YEAR 2017 as of June 2017 SUMMARY OF EXPENDITURES Board Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code SCHOOL BUDGETS A Carrie Downie Library 1, , % 99.99% A Carrie Downie Elementary 27, , (789.00) % % A Castle Hills Library 5, , % 98.17% A Castle Hills Elementary 62, , (316.14) % % A Pleasantville Library % 0.00% A Pleasantville Elementary 34,032 5, , (31.08) % 83.78% A Wilmington Manor Library 2, , % % A Wilmington Manor Elementary 35, , , % 87.11% A Wilbur Library 1, % 50.01% A Wilbur Elementary 100, , , % 88.94% A Southern Library 2, , % % A Southern Elementary 72, , , % 91.31% A New Castle Library 1, , % 96.47% A New Castle Elementary 48, , , % 97.29% A Eisenberg Library 2, , % 71.10% A Eisenberg Elementary 44, , , % 97.58% A Gunning Bedford Library 1, , % 99.59% A Gunning Bedford Middle 84,124 2, , (2,568.50) % % A George Read Library % 0.00% A George Read Middle 33, , , % 94.20% A McCullough Library % 0.00% A McCullough Middle 54, , (1,604.22) % % A Wallin (Regular Ed) 3, , % 4.89% 5

6 BUDGET VARIANCE REPORT FISCAL YEAR 2017 as of June 2017 SUMMARY OF EXPENDITURES Board Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code A William Penn - ROTC 4, , % 96.11% A William Penn - Music Choir 17, , (1,999.76) % % A William Penn - Library 2, , % % A William Penn - Summer School 19, , % % A William Penn - Athletics 130, , (10,489.57) % % A William Penn High School 188,793 1, , (8,682.97) % % SUBTOTAL - OTHER 984,519 9, ,311 3, % 98.56% TUITION FUNDED BUDGETS Preschool 35, , , % 71.82% PreK Nonprincipal 450, , , % 93.57% A Southern ILC 11, , , % 60.86% A Southern ILC Nonprincipal Items 255, , % % A Southern CASL 10, , , % 82.13% A Southern CASL Nonprincipal 22, , % % A G Bedford ILC Nonprincipal Items 60, , % % A Gunning Bedford CASL 8,000 1, , , % 45.19% A Gunning Bedford Nonprincipal 60, , % % A WPHS CASL 3, , % 77.10% A WPHS CASL Non Principal 35, , % % A Wallin Nonprincipal 810, , (91,925.23) % % A Wallin 44,712 5, , (1,818.45) % 92.35% LEP/ESL 365, , , % 69.88% Private Placement 875, , , (192,103.41) % % In State Tuition 4,185,000 52, ,267, , % 78.09% Assistive Technology 35, , , % 94.44% SUBTOTAL - TUITION 7,265, ,889 6,344, , % 87.32% 6

7 BUDGET VARIANCE REPORT FISCAL YEAR 2017 as of June 2017 SUMMARY OF EXPENDITURES Board Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code OTHER/LOCAL AND STATE FUNDED Board of Education 25, , (1,256.52) % % Legal 66, , (48,921.59) % % Substitutes & Homebound 630,000 31, , (93,420.66) % % Community & Schools 5, , % 13.50% Teacher of the Year 7, , , % 43.15% General District Expenses 619, , , % 94.95% Marketing 40, , (10,003.23) % % Public Communications 16, , (1,184.99) % % Copy Center 235,000 12, , (78,788.03) % % District Administration 47, , , % 96.87% District Choice 6, , % 92.57% Superintendent 9, , (1,514.49) % % Middle School Redesign 39, , % 98.03% Preschool Expansion 75, , , % 84.95% Elementary Wellness 85, , (1.15) % % Assistant Superintendent 1 5, , % 93.93% Assistant Superintendent 2 2, , % 81.65% Contractual Services 475, , , % 75.48% Curriculum/Instruction 70, , % 99.73% Common Core/ Curriculum 175,000 28, , (238.24) % 83.97% Music/Art Curriculum 40,000 6, , % 84.91% Discipline Programs/SRO 325,000 1, , , % 98.23% Extra Time 270, , , % 79.27% Professional Development 116,438 5, , , % 74.11% Athletics 37, , (10,786.39) % % Drivers Education 32, , , % 88.16% Special/Student Services 18, , (1,860.52) % % 7

8 BUDGET VARIANCE REPORT FISCAL YEAR 2017 as of June 2017 SUMMARY OF EXPENDITURES Board Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code Business Office 3, , % 99.61% Division I Salaries 63,357, ,515, (1,158,068.35) % % Local Salaries* 35,051, ,688, ,362, % 96.11% Division II Vocational 153,000 2, , , % 58.54% Language Immersion 54, , , % 82.44% Competitive Grants- State 80, , , % 69.47% Private Grants/Donations 80, , , (190,664.37) % % Tech Equipment & Repair 1,410,000 57, ,321, , % 93.71% Network/Wireless 200, , (28,019.76) % % Personnel 63, , % 98.59% Child Nutrition Operations 9,410, ,826, , % 93.80% Energy/Utilities 2,051, , ,744, , % 85.08% Facilities Maintenance 308,000 47, , , % 77.88% Custodial Services 432, , (15,710.63) % % Operations 5, , , % 61.36% Transportation 7,391,983 51, ,387, (46,783.87) % 99.94% School Supervision 54, , , % 94.07% Visiting Teachers 3, , % 85.59% SUBTOTAL - OTHER 123,582, , ,181, , % 98.87% * Includes local benefits Debt Service 4,915, ,913, , % 99.97% Federal Funds 7,504, , ,617, ,715, % 61.52% Minor Capital 1,160, , , , % 33.05% Leach - Special School* 10,442, , ,761, , % 93.48% TOTAL EXPENDITURES 155,855, ,321, ,171, ,362, % 95.71% 8

9 BUDGET VARIANCE REPORT FISCAL YEAR 2017 as of June 2017 DETAIL COST CENTERS Board 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 40,000-8, , % 21.76% Insurance 175, , % % Data Service Center 404, , % % Contingency % 0.00% TOTAL EXPENDITURES 619, , , % 94.95% Child Nutrition Operations - Summarized on page 7 - Detail of budget Personnel 5,000,000-4,933, , % 98.66% Food 3,300,000-3,023, , % 91.61% Miscellaneous 60,000-39, , % 65.08% Supplies 410, , , % 85.07% Indirect Cost 150, , (92,132.97) % % Equipment Repair 90,000-87, , % 97.65% Equipment 400, , , % 38.00% TOTAL EXPENDITURES 9,410, ,826, , % 93.80% 9

10 BUDGET VARIANCE REPORT FISCAL YEAR 2017 as of June 2017 DETAIL COST CENTERS Board Approved Remaining Percent Percent EXPENDITURES Budget Encumbrance Expenditures Balance Obligated Spent Operating Unit Program Code Transportation - Summarized on page 7 - Detail of budget Personnel 4,500,000-4,462, , % 99.18% Professional Development 15,000-8, , % 57.96% Energy 35,000 4, , (1,122.97) % 89.92% Contractor Payments 2,800, ,408, , % 86.03% Bus Maintenance 360,000 34, , (74,232.03) % % Fuel 350,000 10, , , % 81.14% Miscellaneous 50,000 1, , , % 86.92% Parkway and Kingswood -73,017 - (51,720.70) (21,296.30) 70.83% 70.83% Billing to Leach -500, (500,000.00) 0.00% 0.00% Other Local Billable Activity -145,000 - (200,065.59) 55, % % TOTAL EXPENDITURES 7,391,983 51, ,387, (46,783.87) % 99.94% (2) Fuel expense was used to bill for NCLB $154,254 10

11 BUDGET VARIANCE REPORT FISCAL YEAR 2017 as of June 2017 DETAIL COST CENTERS Board 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, , , % 76.23% A George Read Integration Program 29, , , % 34.80% A William Penn Integration Program 19,440-13, , % 69.99% A Leach Principal's Budget 70,112 4, , , * 39.72% 33.49% A Vocational Expenses 43,250 29, , , % 18.79% A Related Services 10, , , % 29.50% A Assistive Technology 20,000 5, , ** 29.80% 4.43% A Summer School 10,000 3, , ** 99.37% 60.49% Substitutes 45,000-45, (399.28) % % General 100,000 17, , (15,344.00) % 97.68% Division I Salaries 6,900,000-6,673, , % 96.72% Local Salaries * 3,150,000 11, ,830, , % 89.84% Energy/Utilities 15,000-24, (9,525.05) % % Minor Capital 10,072-9, % 94.55% TOTAL EXPENDITURES 10,442,554 73, ,761, , % 93.48% 11

12 LOCAL TAX RECEIPTS Collections as of June 30 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 295, , , , February March 262, , , , April 129, , , , May 84, , , , June 97, , , , Transfers to Leach -3,050, Sr Citizen Prop Relief 1,115, , , , Total Collected 36,578, ,606, ,579, ,171, Budget 34,668, ,542, ,494, ,149, % Collected % % % % 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, ,569, Year To Date Receipts $36,403, $36,394, $36,988, Annual Receipts $34,759, $34,761, $35,419, Projected Tax Receipts $34,274, $34,167, $34,668, % of Annual Tax Collections % % % Note: This report reflects receipts in the month earned, not as recorded 13

14 CREDIT CARD PURCHASES Jun-17 Credit Card Holder Vendor Date Amount Purpose A Paula Angelucci Restaurant Store 6/6/ Kitchen supplies AC Moore 6/6/ Kitchen supplies Amazon 6/19/ Kitchen supplies TOTAL Leslie Papanicolas (District Travel) PayPal 5/30/ Tent rental (ECCS Grant) Spitz 5/31/2017 1, Professional development Responsive Classroom 6/1/ Professional development PDK International 6/1/ Professional development WJBR 6/2/ Tent rental (ECCS Grant) Frontier Airlines 6/6/ Airfare Wyndham Hotels 6/22/ Hotel stay Responsive Classroom 6/23/ Professional development TOTAL 5, Cindy Miller (District wide Expenses) EMA*EMMA 6/2/ Newsletter EZ Pass 6/3/ Tolls Fatcow 6/5/ Refund Amazon 6/6/ ECCS Grant supplies TOTAL Philip Smallwood Exit Certified 6/6/ Exam fee TOTAL TOTAL ALL CARDHOLDERS 7,

15 GRANTS/DONATIONS through June 30, 2017 Amount Encumbered & Grantor/Donor School Date Received Received Spent to Date Received in Fiscal 2017 Colonial Education Foundation District-wide Jan-17 11, , Discover Grant New Castle Feb-17 30, , Delaware City Refinery Wilbur Mar-17 5, , Discover Innovation Center Grant William Penn Apr , , Delaware City Refinery Southern May-17 5, , WSFS Wallin May-17 2, 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 303, ,

16 BUDGET VARIANCE REPORT FISCAL YEAR 2017 as of June 2017 CARRY OVER BUDGET ITEMS BALANCE ON JULY 1, 2016 Encumbered Expended Remaining Balance Percent Carryover Obligated Current Budget (FY17) BUDGET FY YTD Spend Major Cap Renovate William Penn ,069 93, ,166 (0) 100% N/A N/A N/A Renovate John G. Leach ,784 7, , ,308 46% N/A N/A N/A TOTAL 1,172, , , ,308 63% - Minor Cap - MCI- Local ,725 1,000 71, % N/A N/A N/A MCI- Local ,556 17, ,197 2,000 99% N/A N/A N/A MCI- Local , , , % N/A N/A N/A MCI- State ,183 10, ,860 3,000 99% N/A N/A N/A MCI- State , , , % N/A N/A N/A TOTAL 2,157, ,492 1,786,317 5, % State Funds YTD Percent spend Division II AOC , , % 2,139,523 2,033,585 95% World Language Immersion ,635-24, % 70,973 48,338 68% Energy , , % 1,871,955 1,553,401 83% Standards & Assessment % 6, % Transportation ,949-27, % 5,557,183 5,410,894 97% Division II Vocational ,009-37, % 190,824 90,167 47% Drivers Education ,575-15, % 35,330 28,944 82% Professional Development ,564-17, % 116,438 81,868 70% School Improvement (Focus Sc) ,000-68, % - - 0% School Improvement (Focus Sc) ,861-14, % - - 0% TOTAL 615, , %

17 BUDGET VARIANCE REPORT FISCAL YEAR 2017 as of June 2017 CARRY OVER BUDGET ITEMS BALANCE ON JULY 1, 2016 Encumbered Expended Remaining Balance Percent Carryover Obligated Current Budget (FY17) YTD Percent spend BUDGET FY YTD Spend Federal Funds Title II ,189-10, % 758, ,575 46% Title II ,729 4, ,851 25,908 92% Farm to School ,400-25, % N/A N/A N/A Title I ,825-22, % 3,626,602 2,033,745 56% Title I ,635,125 29,775 1,579,982 25,368 98% Title III (ELL) ,579-2, % 98,783 13,692 14% Title III (ELL) ,282-76,459 2,823 96% IDEA B ,349-57, % 2,570,626 1,637,560 64% IDEA B ,015 2, ,270 19,015 98% IDEA Preschool ,601-1,203 2,398 33% 98,035 68,865 70% IDEA Preschool ,594-16, % Career Tech (Perkins) ,143-2, % 299, ,702 77% Career Tech (Perkins) ,371 1,099 30,359 11,913 73% TOTAL 3,095,202 38,574 2,967,803 88,825 97% John G. Leach (State Funds) Energy ,179-3, % 94,454 19,573 21% Division II AOC , , % 85,296 84, % Division II Voc ,548-41, % 28,164-0% Minor Cap ,454-9, % 10,072 9,522 95% TOTAL 178, , % GRAND TOTAL 7,220, ,311 6,180, ,133 93%

COLONIAL SCHOOL DISTRICT BUDGET VARIANCE REPORT As of December 2016

COLONIAL SCHOOL DISTRICT BUDGET VARIANCE REPORT As of December 2016 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: