• - � - .: - .� - s�- u :- e :-�- : - , : - a � - e i _ a : - d - n � - : - e h _ ꝏ __ l _D_ i _s t _r_i c _ t _ E�•el• schcol, e,• e r y classroom. To and through graduaon. Everton Sewell, CPA Chief Financial Officer Rochester City School District Phone: (585) 262-8460 Everton.Sewell@rcsdk12.org To: From: Rochester City School District Board of Ed �y pn Finance Committee Everton Sewell, Chief Financial Officer C� Subject: August Reports for Fiscal Year 2019-2020-Unaudited Date: September 17, 2019 Attached are the RCSD unaudited financial reports for the period ending August 31, 2019. The District's financials are being prepared based on the State reporting requirements and RCSD management reporting requirements. REVENUES Total District Revenue and Fund Balance Appropriation (Page 1) The 2019-20 overall District adjusted budget of $932,728,860 includes: • General Fund adopted budget revenue of $782,571,815, and the adjusted budget revenue of $783,307,815, • Appropriated Fund Balance usage of $8,0,0, • Grants and Special Aid Fund adopted budget revenue is $116,027,260 and the adjusted budget revenue is $116,721,$5, • School Food Service Fund adopted budget revenue is $24,700,. The changes in the General Fund and Grants and Special Aid Fund wi be present for approval at the Board Business Meetg in October 2019. General Fund Revenue (Page 1, Page 2, and Page 21-22) As of August 31, 2019, the overall General fund adjusted budget revenue of $783,307,815 is the result of a local revenue of $736, from premium of a Revenue Anticipation Note (RAN) bond issuance. Grants & Special Aid Revenue Summa(Page 1, Page 3, and Pages 21-22) As of August 31, 2019, the overall Grants and Special Aid adjusted budget revenue of $116,721,045, which is $693,785 or 0.60% over the adopted budget of $116,027,260 resulting from additional funding of $406,117 for preschool, $9,,8 for Greater Rochester Health activities, and $278,220 for Adult and Career Education Services. The detail of the grants' increases and decreases are shown in the amended columns of the Special Aid Fund Summary Budget Status Report and Special Aid Fund Revenue Report (Page 3 and Pages 8-10). School Food Service Fund Revenue Summa (Page 1, Page 4 and Pages 21-22) As of August 31, 2019, the overall School Food Service Fund budget revenue remains at $24,700,000. EXPENDITURES Appropriations by Major Account Repo: General, Special Aid, and Food Services Funds (Pages 23-26) The Appropriations by Major Account for the General Fund, Special Aid, and Food Services Funds Reports as of August 31, 2019 shows an original budget of $931,299,075 and total adjusted budget appropriations of $932,742,981. Pre-encumbrances and encumbrances total $174,794,106 with an available balance of $677,318,102.
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•ti d-n Chief Financial Officer Rochester City School District · 4435 Refunds Prior Year 200,000 0 200,000 652 199,348 4450 Student Fees-Music 13,000 0 13,000 0 13,000 4455 Student
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•ti -�-.:-.�-s�-u:-e:-�-:-,:-a�
-e i_a:-d-n�-:-eh_oo __ l _D_ i _st_r_ic_t_
E�•el')• schcol, e,•ery classroom. To and through graduation.
Everton Sewell, CPA Chief Financial Officer
Rochester City School District Phone: (585) 262-8460
Rochester City School District Board of Ed�CJ!ypn Finance CommitteeEverton Sewell, Chief Financial Officer -@C�
Subject: August Reports for Fiscal Year 2019-2020-Unaudited Date: September 17, 2019
Attached are the RCSD unaudited financial reports for the period ending August 31, 2019. The District's financials are being prepared based on the State reporting requirements and RCSD management reporting requirements.
REVENUES
Total District Revenue and Fund Balance Appropriation (Page 1)
The 2019-20 overall District adjusted budget of $932,728,860 includes: • General Fund adopted budget revenue of $782,571,815, and the adjusted budget revenue of
$783,307,815,• Appropriated Fund Balance usage of $8,000,000,• Grants and Special Aid Fund adopted budget revenue is $116,027,260 and the adjusted budget
revenue is $116,721,045,• School Food Service Fund adopted budget revenue is $24,700,000.
The changes in the General Fund and Grants and Special Aid Fund will be present for approval at the
Board Business Meeting in October 2019.
General Fund Revenue (Page 1, Page 2, and Page 21-22)
As of August 31, 2019, the overall General fund adjusted budget revenue of $783,307,815 is the result of a local revenue of $736,000 from premium of a Revenue Anticipation Note (RAN) bond issuance.
Grants & Special Aid Revenue Summary (Page 1, Page 3, and Pages 21-22)
As of August 31, 2019, the overall Grants and Special Aid adjusted budget revenue of $116,721,045,
which is $693,785 or 0.60% over the adopted budget of $116,027,260 resulting from additional funding of $406,117 for preschool, $9,448 for Greater Rochester Health activities, and $278,220 for Adult and Career Education Services.
The detail of the grants' increases and decreases are shown in the amended columns of the Special Aid Fund Summary Budget Status Report and Special Aid Fund Revenue Report (Page 3 and Pages 8-10).
School Food Service Fund Revenue Summary (Page 1, Page 4 and Pages 21-22)
As of August 31, 2019, the overall School Food Service Fund budget revenue remains at $24,700,000.
EXPENDITURES
Appropriations by Major Account Report: General, Special Aid, and Food Services Funds (Pages 23-26)
The Appropriations by Major Account for the General Fund, Special Aid, and Food Services Funds Reports as of August 31, 2019 shows an original budget of $931,299,075 and total adjusted budget appropriations of $932,742,981. Pre-encumbrances and encumbrances total $174,794,106 with an available balance of $677,318,102.
Expenditure Reports (Page 1 and Pages 5-11)-Based on the August 31, 2019 year-to-date actuals: • The adjusted General Fund expenditure budget is $783,307,815, which is $736,000 or 0.09% over
the May 7, 2019 adopted budget of $782,571,815 resulting from a RAN premium. The premium will
be used to offset the interest expense associated with the bond. The Fund Balance adopted
appropriation usage is $8,000,000.• The Special Aid Fund Summary Budget Status report provides a listing of all the grants by Project ID,
with an adjusted expenditure budget of 116,707,906, which is $707,906 or 0.60% over the adopted
budget of $116,027,260 resulting from new grant funds. Expenditures associated with these grants
will be added and in some instances relieve the General Fund.• The Food Services Fund (SFS) expenditures are categorized by function/program codes with an
adopted expenditure budget of $24,700,000.
Capital and Bond Funds {Pages 12-16)- The Capital Fund report shows projects that are funded with
Cash Capital (H) and Bond Capital (K) from prior and current year's budget. Cash Capital (H Fund) has a
balance of$ 22,872,601 and Bond Capital (K-Fund) has a balance of $7,608,295. It should be noted that
these projects are funded from different years' budgets. These capital projects are not part of the
Facilities Modernization Plan.
Cash Balance Report (Page 27)- Shows by bank account, the cash balance on hand at the beginning of
the month, total receipts and disbursements during the month, and the cash balance at the end of the
month, with a comparison to the reconciled bank statements. As of August 31, 2019, the District
general ledger shows a cash balance of $56,934,697 and a bank balance of $75,107,286. The primary
difference of $18,172,589 is mostly due to outstanding vendor and payroll checks that were issued. See
attached Cash Balance and General Ledger Reports.
Cash Flow Report (Page 28) - The Cash Flow Projection Report shows the monthly summarization of the
actuals for July 1, 2019 to August 31, 2019, and the projections for the remainder of the 2019-20 school
year. The report also includes the summarization of the actual cash flow for the 2017-18 school year.
Prepared by: Rodney Asse, Director of Budget
XC: Board of Education
Superintendent's Executive Cabinet
Kallia Wade
Funding Category Original Budget Amendment Adjusted BudgetActual Revenue Received to Date
Outstanding Revenue
General Fund 782,571,815 736,000 783,307,815 22,455,179 760,852,636 Fund Balance Appropriation 8,000,000 ‐ 8,000,000 ‐ 8,000,000 Special Aid and Grant Fund 116,027,260 693,785 116,721,045 585,331 116,135,714 Lunch Fund 24,700,000 ‐ 24,700,000 263,579 24,436,421
Funding Category & Fund Balance Appropriation Original Budget Amendment Adjusted BudgetPre‐Encumbrance & Encumbrance Expenses Available
General Fund Appropriation 790,571,815 736,000 791,307,815 141,139,481 75,985,132 574,183,202 Special Aid and Grant Fund 116,027,260 707,906 116,735,166 24,910,941 3,697,575 88,126,650
Rochester City School District Program (Function) Code Descriptions
1000‐1099 Board of Education 1010 Board of Education
1200‐1299 Central Administration 1240 Chief School Administrator
1300‐1399 Finance 1310 Business Administration 1320 Auditing 1345 Purchasing
1400‐1499 Other Support Staff 1420 Legal 1430 Personnel 1480 Public Information and Services
1600‐1699 Central Services 1620 Operation of Plant 1621 Maintenance of Plant 1660 Central Storeroom 1670 Central Printing and Mailing 1680 Central Data Processing
1900‐1999 Special Items 1910 Unallocated insurance 1920 School Association Dues 1930 Judgement and Claims 1988 Indirect Costs 1989 Unclassified
2000‐2099 Administration & Improvement 2010 Curriculum Devel & Supervision 2011 Curriculum Develop‐Task Force 2020 Supervision‐Regular‐School 2022 Supervision‐Regular‐ CIT Stipnd 2040 Supervision‐Special School 2060 Research, Planning & Evaluation 2070 In‐service Training
2500‐2599 Pre‐Kindergarten Program 2510 Pre‐Kindergarten Program
2600‐2699 Instructional Media 2610 School Library & Audiovisual 2630 Computer Assisted Instruction
2800‐2899 Pupil Services 2805 Attendance‐Regular School 2810 Guidance‐Regular School 2815 Health Services‐Regular School 2820 Psych Services‐Regular School 2825 Social Work Service‐Regular School 2830 Pupil Personnel Serv‐ Spec School 2850 Clubs and Organizations 2855 Interscholastic Athl‐Regular School
5500‐5599 Pupil Transportation 5510 District Transportation Serv. 5511 District Transport‐Summer ESY 5530 Garage Building 5540 Contract Transportation 5550 Public Transportation 5581 BOCES Transportation
6000‐6999 Community Services 6293 Workforce Investment Act 6320 Work Training
8000‐8099 Community Services 8060 Civic Activities
9000‐9099 Employee Benefits 9010 State Retirement‐C.S. 9020 Teachers’ Retirement 9030 Social Security 9040 Workers’ Compensation 9045 Life Insurance 9050 Unemployment Insurance 9055 Disability Insurance 9060 Health & Dental Insurance 9069 Other Benefits
9700‐9799 Debt Service 9730 Bond Anticipation Notes 9789 Other Debt
9900‐9999 Interfund Transfers 9940 Interfd Xfer‐G/F to Special Aid 9950 Interfd Xfer‐G/F to Capital 9960 Interfd Xfer‐G/F to Debt Svc
Page 17 of 29
Rochester City School District Appropriation by Function‐General Fund‐Interim
As of August 31, 2019
ValuesFunction Code Group Function Groups Description Original Budget Current Budget Committed Expense Available 1000-1099 Board of Education 746,028 746,028 4,600 ‐3,739 745,1671200-1299 Central Administration 746,464 746,464 0 98,715 647,7491300-1399 Finance 5,141,370 5,197,770 101,680 214,457 4,881,6331400-1499 Other Support Staff 6,007,961 6,001,461 321,028 240,746 5,439,6861600-1699 Central Services 43,027,089 43,262,130 16,777,609 829,959 25,654,5621900-1999 Special Items 2,963,154 2,963,154 73,613 689,430 2,200,1122000-2099 Administration and Improvement 44,227,418 44,773,901 2,145,433 203,441 42,425,0282100-2399 Teaching 337,566,024 336,766,396 62,546,706 58,610,265 215,609,4252600-2699 Instructional Media 5,501,654 5,824,974 447,165 19,837 5,357,9732800-2899 Pupil Services 28,113,851 28,146,965 509,783 78,142 27,559,0405500-5599 Pupil Transportation 77,244,816 77,530,486 57,365,695 ‐1,144,472 21,309,2636000-8099 Community Services 567,551 677,001 147,300 2,972 526,7299000-9099 Employee Benefits 142,589,203 142,541,853 698,870 6,145,381 135,697,6029100-9899 Debt Service 2,278,945 2,278,945 0 0 2,278,9459900-9999 Interfund Transfers 93,850,288 93,850,288 0 10,000,000 83,850,288Grand Total $790,571,815 $791,307,815 $141,139,481 $75,985,132 $574,183,202
Page 18 of 29
Rochester City School District Appropriation by Function‐Interim
As of August 31, 2019
ValuesFunction Code Group Function Groups Description Program Description Original Budget Current Budget Committed Expense Available 1000-1099 Board of Education Board Of Education 746,028 746,028 4,600 (3,739) 745,167 1000-1099 Total 746,028 746,028 4,600 (3,739) 745,167 1200-1299 Central Administration Chief School Administrator 746,464 746,464 - 98,715 647,749 1200-1299 Total 746,464 746,464 - 98,715 647,749 1300-1399 Finance Auditing 877,135 877,135 62,175 36,215 778,745
1300-1399 Total 5,141,370 5,197,770 101,680 214,457 4,881,633 1400-1499 Other Support Staff Legal 1,464,743 1,464,743 27,000 69,491 1,368,252
Personnel 3,406,975 3,400,475 137,276 125,410 3,137,789 Public Information & Services 1,136,243 1,136,243 156,752 45,846 933,645
1400-1499 Total 6,007,961 6,001,461 321,028 240,746 5,439,686 1600-1699 Central Services Central Data Processing 7,331,729 7,334,729 1,970,315 536,576 4,827,837
Central Printing & Mailing 1,143,459 1,143,459 940,260 47,822 155,377 Central Storeroom 648,903 648,903 5,000 16,206 627,697 Maintenance Of Plant 8,742,115 8,742,115 2,494,554 27,890 6,219,671 Operation Of Plant 25,160,883 25,392,924 11,367,481 201,464 13,823,980
1600-1699 Total 43,027,089 43,262,130 16,777,609 829,959 25,654,562 1900-1999 Special Items Judgments & Claims 800,000 800,000 - 24,194 775,806
School Association Dues 50,000 50,000 26,625 - 23,375 Unallocated Insurance 793,154 793,154 46,988 665,371 80,794 Unclassified 1,320,000 1,320,000 - (136) 1,320,136
1900-1999 Total 2,963,154 2,963,154 73,613 689,430 2,200,112 2000-2099 Administration and Improvement Curriculum Devel & Supervision 2,957,244 2,964,996 33,648 109,939 2,821,409
Curriculum Develop -Task Force 100,000 100,000 - 10,375 89,625 Inservice Training - Provider 5,077,982 5,324,491 216,013 31,636 5,076,842 Research Planning & Evaluation 1,786,889 1,786,889 384,233 67,483 1,335,173 Supervision-Regular School 33,903,280 34,301,631 1,511,538 (39,457) 32,829,550 Supervision-Special School 402,023 295,894 - 23,464 272,430
Prog For Students With Disab 119,123,155 119,185,655 2,966,790 191,933 116,026,932 Teaching - Regular School 210,575,388 209,947,831 59,373,728 58,412,719 92,161,384 Teaching-Regular Schl-Mentors 962,000 962,000 - 83 961,917 Teaching-Special Schools 500,000 265,429 204,650 3,960 56,820
2100-2399 Total 337,566,024 336,766,396 62,546,706 58,610,265 215,609,425
Page 19 of 29
Rochester City School District Appropriation by Function‐Interim
As of August 31, 2019
Function Code Group Function Groups Description Program Description Original Budget Current Budget Committed Expense Available 2600-2699 Instructional Media Computer Assisted Instruction 2,779,134 2,781,554 444,965 15,029 2,321,560
School Library & Audiovisual 2,722,521 3,043,421 2,200 4,808 3,036,413 2600-2699 Total 5,501,654 5,824,974 447,165 19,837 5,357,973 2800-2899 Pupil Services Attendance-Regular School 5,395,258 5,443,140 4,847 71,318 5,366,974
Clubs & Organizations 458,302 458,302 - 5,400 452,902 Guidance-Regular School 5,761,756 5,761,756 90,975 2,905 5,667,877 Health Services-Regular School 4,235,264 4,170,264 65,000 - 4,105,264 Interscholastic Ath-Reg School 3,025,364 3,019,564 348,961 (10,205) 2,680,808 Psych Services-Regular School 869,761 869,761 - - 869,761 Pupil Personnel Serv-Spec Sch 37,760 93,792 - 8,724 85,068 Social Work Service-Reg School 8,330,386 8,330,386 - - 8,330,386
9000-9099 Total 142,589,203 142,541,853 698,870 6,145,381 135,697,602 9100-9899 Debt Service Bond Anticipation Notes 1,528,945 1,528,945 - - 1,528,945
Other Debt 750,000 750,000 - - 750,000 9100-9899 Total 2,278,945 2,278,945 - - 2,278,945 9900-9999 Interfund Transfers Interfd Xfer-G/F to Capital 10,000,000 10,000,000 - 10,000,000 -
Interfd Xfer-G/F to Debt Svc 82,790,288 82,790,288 - - 82,790,288 Interfd Xfer-G/F to Spec Aid 1,060,000 1,060,000 - - 1,060,000
9900-9999 Total 93,850,288 93,850,288 - 10,000,000 83,850,288 Grand Total $790,571,815 $791,307,815 $141,139,481 $75,985,132 $574,183,202
Page 20 of 29
Revenue Category
2019-20 Adopted Budget
05/7/19
2019 -20 Amended Budget
05/7/19
Amended vs. Estimated
Inc./(Decr.)
Estimated Revenue (updated GEN rpt 8/31/2019 for State
Revenue)
Revenue Received
as of 8/31/2019
GENERAL FUNDState AidFoundation Aid 447,476,873 447,476,873 - 447,476,873 6,634 Special Services Aid 10,567,650 10,567,650 - 10,567,650 157 Special Education - Public High Cost Aid 9,135,889 9,135,889 - 9,135,889 135 Special Education - Private Excess Cost Aid 10,022,267 10,022,267 - 10,022,267 149 Transportation Aid 72,307,139 72,307,139 - 72,307,139 1,072 Computer Hardware Aid 688,882 688,882 - 688,882 - Textbook Aid 1,980,748 1,980,748 - 1,980,748 - Software Aid 495,170 495,170 - 495,170 - Library Aid 215,373 215,373 - 215,373 - Charter School Transitional Aid 10,741,940 10,741,940 - 10,741,940 159 Charter School Supplemental Basic Tuition Aid 6,058,000 6,058,000 - 6,058,000 90
Subtotal - Recurring State Aid 569,689,931 569,689,931 - 569,689,931 8,395 Building AidBuilding Aid 77,578,431 77,578,431 - 77,578,431 1,150
Subtotal - Building Aid 77,578,431 77,578,431 - 77,578,431 1,150 State Aid AdjustmentsPrior Year Aid - $20M Spin Up Loan Payment (666,667) (666,667) - (666,667) - Local Share Deduction for Certain Students (543,653) (543,653) - (543,653) (8)
Subtotal - State Aid Adjustments (1,210,320) (1,210,320) - (1,210,320) (8) Other State RevenuesCh 47, 66, 721 Tuition - Alternative Residential 580,000 580,000 - 580,000 75,774 Chapter 348 Tuition - Nonresident Homeless 500,000 500,000 - 500,000 374,310 NYS Legislative Appropriation 1,200,000 1,200,000 - 1,200,000 1,200,000 Incarcerated Youth Aid 2,000,000 2,000,000 - 2,000,000 - State Turnaround Funding Revenue - - - -
Subtotal - Other State Revenues 4,280,000 4,280,000 - 4,280,000 1,650,084
Total - New York State Revenue 650,338,042 650,338,042 - 650,338,042 1,659,621 CityCity of Rochester Aid 119,100,000 119,100,000 - 119,100,000 20,000,000
Total - City Revenue 119,100,000 119,100,000 - 119,100,000 20,000,000
Subtotal - Federal Revenue 2,100,000 2,100,000 - 2,100,000 - LocalNonresident Tuition 1,067,926 1,067,926 - 1,067,926 - Health Services Revenue 1,750,740 1,750,740 - 1,750,740 - Rental and Use of Buildings 275,000 275,000 - 275,000 6,297 Curriculum Based Programs 35,000 35,000 - 35,000 (500) Sale of Obsolete Equipment 75,000 75,000 - 75,000 3,291 Stop Loss Reimbursement for Self-insurance 850,000 850,000 - 850,000 - Legal Awards & Settlements - - - - - Prior Years Refunds 200,000 200,000 - 200,000 652 Student and Other Fees 60,000 60,000 - 60,000 1,344 E-Rate Revenue 968,285 968,285 - 968,285 - Earnings - General Fund Investments 75,000 75,000 - 75,000 36,370 Premiums on Obligations - - 736,000 736,000 736,000 Miscellaneous Revenue 340,568 340,568 - 340,568 12,104 Indirect Costs Grants 2,567,868 2,567,868 - 2,567,868 - Indirect Costs Lunch Food Services 500,000 500,000 - 500,000 - Earnings - Capital Fund Premium and Interest - - - -RJSCB QSCB Subsidies & Capitalized Interest 2,268,386 2,268,386 - 2,268,386 -
Total - Local Revenue 11,033,773 11,033,773 736,000 11,769,773 795,558 Total Revenue 782,571,815$ 782,571,815$ 736,000$ 783,307,815$ 22,455,179$
Appropriated Fund Balance for General Fund 8,000,000 8,000,000 - 8,000,000 - GENERAL FUND REVENUE 790,571,815 790,571,815 736,000 791,307,815 22,455,179
GRAND TOTAL REVENUE-GENERAL FUND 790,571,815$ 790,571,815$ 736,000$ 791,307,815$ 22,455,179$
Rochester City School DistrictRevenue Summary-Interim
As of August 31, 2019
Page 21 of 29
Revenue Category
2019-20 Adopted Budget
05/7/19
2018 -19 Amended Budget
05/7/2019
Amended vs. Estimated
Inc./(Decr.)
(updated GEN rpt 8/31/2019 for State
Revenue)
Revenue Received
as of 8/31/2019GRANT & SPECIAL AID FUNDS
State SourcesUniversal Pre-Kindergarten 10,817,450 10,817,450 - 10,817,450 - Other State Source Grants 49,647,889 49,647,889 1,025 49,648,914 324,845
Total - State Grant Sources 60,465,339 60,465,339 1,025 60,466,364 324,845
Total - Federal Sources 48,955,615 48,955,615 277,312 49,232,927 260,486
Total - Local Other Sources 6,606,306 6,606,306 415,448 7,021,754 - . .GRANT & SPECIAL AID FUND REVENUE 116,027,260 116,027,260 693,785 116,721,045 585,331
GRAND TOTAL REVENUE-GRANT & SPECIAL AID FUND 116,027,260$ 116,027,260$ 693,785$ 116,721,045$ 585,331$
SCHOOL FOOD SERVICE FUND
NYS Free & Reduced Price Reimbursement 600,000 600,000 - 600,000 1,220 Federal Free & Reduced Price Reimbursement 20,905,000 20,905,000 - 20,905,000 45,557 Federal Surplus Food Revenue 1,100,000 1,100,000 - 1,100,000 - Summer Food Service Revenue 850,000 850,000 - 850,000 205,426 Other Cafeteria Sales 100,000 100,000 - 100,000 36 Miscellaneous Revenue 100,000 100,000 - 100,000 11,340 Federal Flow Through State 1,045,000 1,045,000 - 1,045,000 - Prior Year Refunds - - - - -
Total Revenue 24,700,000$ 24,700,000$ -$ 24,700,000$ 263,579$ Appropriation from Food Service Fund Balance - - - -
SCHOOL FOOD SERVICE FUND REVENUE 24,700,000 24,700,000 - 24,700,000 263,579 GRAND TOTAL REVENUE-FOOD SERVICE FUND 24,700,000$ 24,700,000$ -$ 24,700,000$ 263,579$
GRAND TOTAL REVENUE -ALL FUNDS 931,299,075$ 931,299,075$ 1,429,785$ 932,728,860$ 23,304,090$
Subtotal of All Other Variable Expenses 71,890,281$ 71,680,096$ 27,873,007$ 3,479,870$ (1,212,820)$ 41,540,039$ 42.0% 58.0%
Total Miscellaneous Service & Variable Expenses 74,264,532$ 74,264,836$ 28,140,489$ 4,052,349$ (1,097,191)$ 43,169,189$ 41.9% 58.1%Total Non Compensation 397,303,254$ 397,970,949$ 30,207,623$ 153,873,009$ 36,606,237$ 177,284,079$ 55.5% 44.5%
Sub Total 930,149,075$ 932,285,224$ 30,326,873$ 153,970,441$ 61,746,648$ 686,241,262$ 26.4% 73.6%GRAND TOTAL: 931,299,075$ 932,742,981$ 23,937,769$ 150,856,337$ 80,630,773$ 677,318,102$ 26.4% 73.6%
Page 26 of 29
Page 27 of 29
July August September October November December January February March April May JuneBeginning Balance 63,060,870 6,392,048 40,063,878 85,166,140 16,425,632 22,634,025 8,031,872 66,189,513 58,139,762 199,721,613 159,539,494 55,632,757
July August September October November December January February March April May JuneBeginning Balance 121,633,233 43,854,213 32,972,357 53,022,732 (4,379,574) 948,181 (10,939,125) 56,969,113 21,609,859 136,147,974 103,453,345 68,941,522
Rochester City School DistrictCash Flow Projection Report
AUGUST 2019
2019 ‐ 20 Fiscal YearACTUAL PROJECTION
B:\2019‐2020 BOE Financial Reports\August 2019\Steve Nowak\CFAug19‐20Sum.xlsxPage 28 of 29
Fund Category Staffing Category2019-20 FTE
(Adopted Budget)2018-19 FTE
(8-13-19)Change from
Adopted BudgetGeneral Fund Administrators 248.72 250.72 2.00General Fund Civil Service 1,170.02 1,171.52 1.50General Fund Paraprofessionals 376.40 376.40 0.00General Fund Teachers 3,189.97 3,187.67 (2.30)General Fund Teaching Assistants 305.00 305.00 0.00General Fund Total 5,290.11 5,291.31 1.20Special Aid Fund Administrators 20.99 20.99 0.00Special Aid Fund Civil Service 55.71 55.71 0.00Special Aid Fund Paraprofessionals 143.20 143.20 0.00Special Aid Fund Teachers 423.56 423.56 0.00Special Aid Fund Teaching Assistants 3.00 3.00 0.00Special Aid Fund Total 646.46 646.46 0.00Food Service Fund Civil Service 306.37 306.37 0.00Food Service Fund Total 306.37 306.37 0.00Cash Capital Fund Administrators 0.00 0.00 0.00Cash Capital Fund Civil Service 13.55 13.55 0.00Cash Capital Fund Total 13.55 13.55 0.00Grand Total 6,256.49 6,257.69 1.20
Staffing Category Fund Category2019-20 FTE
(Adopted Budget)2018-19 FTE
(8-13-19)Change from
Adopted BudgetAdministrators General Fund 248.72 250.72 2.00Administrators Special Aid Fund 20.99 20.99 0.00Administrators Cash Capital Fund 0.00 0.00 0.00Administrators Total 269.71 271.71 2.00Civil Service General Fund 1,170.02 1,171.52 1.50Civil Service Special Aid Fund 55.71 55.71 0.00Civil Service Food Service Fund 306.37 306.37 0.00Civil Service Cash Capital Fund 13.55 13.55 0.00Civil Service Total 1,545.65 1,547.15 1.50Paraprofessionals General Fund 376.40 376.40 0.00Paraprofessionals Special Aid Fund 143.20 143.20 0.00Paraprofessionals Total 519.60 519.60 0.00Teachers General Fund 3,189.97 3,187.67 (2.30)Teachers Special Aid Fund 423.56 423.56 0.00Teachers Total 3,613.53 3,611.23 (2.30)Teaching Assistants General Fund 305.00 305.00 0.00Teaching Assistants Special Aid Fund 3.00 3.00 0.00Teaching Assistants Total 308.00 308.00 0.00Grand Total 6,256.49 6,257.69 1.20
Rochester City School DistrictBudgeted FTE by Staffing Category and All Funds