DEKALB COUNTY BOARD OF EDUCATION
FY2022 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
LOCAL REVENUES 411100 AD VALOREM TAXES 621,000,000 621,000,000 2,932,697 645,807,356 0 645,807,356 (24,807,356) ‐3.99% ‐99.53% 13.45%
411210 OTHER SALES TAXES 15,000,000 15,000,000 1,534,944 14,258,018 0 14,258,018 741,982 4.95% ‐89.77% 3.69%
411900 OTHER TAXES 2,800,000 2,800,000 919,745 4,020,334 0 4,020,334 (1,220,334) ‐43.58% ‐67.15% 56.64%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 3,010,690 29,098,964 0 29,098,964 (98,964) ‐0.34% ‐89.62% 9.46%
412200 DONATIONS 4,300 6,435 0 2,535 0 2,535 3,900 60.61% ‐100.00% ‐57.02%
413100 TUITION FROM INDIVIDUALS 30,000 30,000 0 0 0 0 30,000 100.00% ‐100.00% ‐100.00%
413500 SUMMER SCHOOL TUITION 0 0 0 0 0 0 0 NA NA NA
414000 TRANSPORTATION FEES 75,000 75,000 80,755 312,924 0 312,924 (237,924) ‐317.23% 7.67% 355.16%
419200 CONTRIBUTIONS‐PRIVATE SOURCES 0 0 0 1,530 0 1,530 (1,530) NA NA NA
419400 TEXTBOOK SALES 1,000 1,000 0 7,820 0 7,820 (6,820) ‐682.00% ‐100.00% 753.09%
419900 FED INDIRECT COST REIMBURSEMNT 12,835,967 12,835,967 0 277,688 0 277,688 12,558,279 97.84% ‐100.00% ‐97.64%
419950 OTHER LOCAL REVENUES 2,050,000 2,150,000 38,045 1,139,681 0 1,139,681 1,010,319 46.99% ‐98.23% ‐42.17%
411990 CHARTER COMMISSION LOCAL REV 0 0 0 0 0 0 0 NA NA NA
419500 SERVICES PROVIDED OTHER LUAS 0 0 850 7,540 0 7,540 (7,540) NA NA NA
LOCAL REVENUES Total 682,796,267 682,898,402 8,517,724 694,934,389 0 694,934,389 (12,035,987) ‐1.76% ‐98.75% 11.01%
INTEREST 415000 INVESTMENT INCOME 90,000 90,000 81,570 223,430 0 223,430 (133,430) ‐148.26% ‐9.37% 170.82%
INTEREST Total 90,000 90,000 81,570 223,430 0 223,430 (133,430) ‐148.26% ‐9.37% 170.82%
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 601,109,703 601,109,703 57,237,401 540,159,904 0 540,159,904 60,949,799 10.14% ‐90.48% ‐1.97%
431220 QBE ALLOTMENT (OPER COSTS) 40,713,904 40,713,904 3,385,975 37,265,571 0 37,265,571 3,448,333 8.47% ‐91.68% ‐0.15%
431240 QBE CONTRA ACCT‐AUSTERITY REDN (21,247,836) (21,247,836) 5,311,959 (2,038,119) 0 (2,038,119) (19,209,717) 90.41% ‐125.00% ‐89.54%
431250 TOTAL STATE CATEGORICAL GRANTS 10,877,545 10,877,545 940,511 30,997,269 0 30,997,269 (20,119,724) ‐184.97% ‐91.35% 210.87%
431400 QBE CONTRA ACCOUNT (DEBIT) (143,182,231) (143,182,231) (14,228,611) (135,843,988) 0 (135,843,988) (7,338,243) 5.13% ‐90.06% 3.50%
438000 OTHER GRANTS FROM GEORGIA DOE 6,178,791 6,342,581 26,555 3,592,322 0 3,592,322 2,750,259 43.36% ‐99.58% ‐38.21%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
439110 OB PAYMENTS ‐ HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 494,449,876 494,613,666 52,673,790 474,132,959 0 474,132,959 20,480,707 4.14% ‐89.35% 4.57%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 1,448,256 1,448,256 0 0 0 0 1,448,256 100.00% ‐100.00% ‐100.00%
453000 SALE/COMP ‐ FIXED ASSETS LOSS 0 0 0 117,009 0 117,009 (117,009) NA NA NA
459951 SCHOOL RESTITUTION 0 0 113 12,039 0 12,039 (12,039) NA NA NA
463000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
464000 EXTRAORDINARY ITEMS 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 1,448,256 1,448,256 113 129,049 0 129,049 1,319,207 91.09% ‐99.99% ‐90.28%
TOTAL REVENUE 1,178,784,399 1,179,050,324 61,273,196 1,169,419,826 0 1,169,419,826 9,630,498 0.82% ‐37.64% 8.20%
INSTRUCTION 511000 TEACHERS 399,027,219 399,343,562 38,792,091 357,063,777 259 357,064,036 42,279,527 10.59% ‐90.29% ‐2.46%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 6,126,537 6,161,537 713,906 5,812,449 0 5,812,449 349,087 5.67% ‐88.41% 2.91%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 95,425 95,425 11,685 140,712 0 140,712 (45,288) ‐47.46% ‐87.75% 60.86%
511500 EXTENDED DAY ‐ TEACHERS 632,853 641,661 74,386 599,390 0 599,390 42,271 6.59% ‐88.41% 1.90%
511600 PROF DEVELOPMENT STIPENDS 75,000 80,000 0 0 0 0 80,000 100.00% ‐100.00% ‐100.00%
511700 EXTENDED YEAR 22,506 20,109 2,475 18,242 0 18,242 1,867 9.28% ‐87.69% ‐1.04%
511800 ART ‐ MUSIC ‐ PE 32,662,221 32,662,221 2,735,241 24,705,947 0 24,705,947 7,956,274 24.36% ‐91.63% ‐17.48%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 30,177,999 30,116,378 2,038,399 20,720,372 0 20,720,372 9,396,006 31.20% ‐93.23% ‐24.94%
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514500 INTERPRETER 382,184 382,184 13,878 161,662 0 161,662 220,522 57.70% ‐96.37% ‐53.85%
516100 TECHNOLOGY SPECIALIST 155,092 155,092 6,087 39,567 0 39,567 115,525 74.49% ‐96.08% ‐72.17%
516400 PHYS/OCCUP/SPEECH THERAPIST 7,555,685 7,555,685 577,581 5,164,513 0 5,164,513 2,391,171 31.65% ‐92.36% ‐25.43%
517200 ELEMENTARY COUNSELOR 127,524 127,524 6,607 66,159 0 66,159 61,364 48.12% ‐94.82% ‐43.40%
517300 SECONDARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
517800 GRADUATION COACH 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 345,380 345,380 0 0 0 0 345,380 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION (9,564,268) (9,552,543) 93,720 16,088,154 0 16,088,154 (25,640,698) 268.42% ‐100.98% ‐283.73%
521000 STATE HEALTH INSURANCE 91,512,280 91,818,524 6,037,502 54,690,790 0 54,690,790 37,127,734 40.44% ‐93.42% ‐35.02%
523000 TEACHERS RETIREMENT SYSTEM 93,285,416 93,013,411 7,220,734 66,762,017 0 66,762,017 26,251,394 28.22% ‐92.24% ‐21.70%
525000 UNEMPLOYMENT COMPENSATION 40,000 40,000 47,408 38,893 0 38,893 1,107 2.77% 18.52% 6.07%
526000 WORKMEN COMPENSATION‐CLAIMS 9,173,000 8,768,350 611,338 6,093,387 40,046 6,133,433 2,634,917 30.05% ‐93.03% ‐24.19%
526001 WORKERS COMP‐ INSURANCE PREMIU 0 0 0 0 0 0 0 NA NA NA
Page 1 of 19
DEKALB COUNTY BOARD OF EDUCATION
FY2022 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
526002 WORKERS COMP‐STATE FEE 59,000 59,000 0 0 0 0 59,000 100.00% ‐100.00% ‐100.00%
526003 WORKERS COMP‐ STATE ASSESSMENT 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 18,054,825 18,017,661 5,282,875 48,493,230 0 48,493,230 (30,475,569) ‐169.14% ‐70.68% 193.61%
530000 PURCHASED PROF/TECH SERVICES 4,050,342 4,515,737 160,076 3,487,904 638,532 4,126,435 389,302 8.62% ‐96.46% ‐15.74%
530010 PURCHASED SERVICES‐OTHER FEES 0 (90,000) 0 39,282 0 39,282 (129,282) 143.65% ‐100.00% ‐147.61%
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 0 125,070 17,674 83,621 4,274 87,894 37,175 29.72% ‐85.87% ‐27.06%
544100 RENTAL OF LAND OR BUILDINGS 0 58,301 0 54,075 0 54,075 4,226 7.25% ‐100.00% 1.18%
544200 RENTAL OF EQUIPMENT & VEHICLES 162,289 91,618 45 25,412 27 25,439 66,179 72.23% ‐99.95% ‐69.74%
553000 COMMUNICATION 35,811 29,787 232 10,729 769 11,498 18,289 61.40% ‐99.22% ‐60.71%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 328,156 17,034 263,757 37,545 301,302 26,854 8.18% ‐94.81% ‐12.32%
558000 TRAVEL ‐ EMPLOYEES 536,860 782,308 21,333 157,254 1,276 158,530 623,778 79.74% ‐97.27% ‐78.07%
559400 PAYMENTS TO CHARTER SCHOOLS 46,826,947 47,758,947 5,068,580 43,230,772 0 43,230,772 4,528,175 9.48% ‐89.39% ‐1.25%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 4,539,404 4,948,200 351,488 3,418,380 728,845 4,147,225 800,975 16.19% ‐92.90% ‐24.64%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 180,615 26,727 122,716 26,561 149,278 31,337 17.35% ‐85.20% ‐25.88%
561200 COMPUTER SOFTWARE 5,796,783 3,811,290 89,877 3,084,508 5,402 3,089,910 721,380 18.93% ‐97.64% ‐11.71%
561500 EXPENDABLE EQUIPMENT 1,825,257 1,843,868 227,182 1,048,571 318,834 1,367,404 476,463 25.84% ‐87.68% ‐37.96%
561600 EXPENDABLE COMPUTER EQUIPMENT 20,000 1,734,854 197,031 1,479,965 153,180 1,633,145 101,709 5.86% ‐88.64% ‐6.94%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 39,182 2,245 27,955 10,399 38,354 828 2.11% ‐94.27% ‐22.17%
564100 TEXTBOOKS ‐ PRINTED 6,120,259 6,071,730 42,725 6,005,921 7,878 6,013,798 57,932 0.95% ‐99.30% 7.91%
564200 BOOKS (OTHER THAN TEXTBOOKS) 39,153 145,020 51,758 109,703 22,636 132,339 12,681 8.74% ‐64.31% ‐17.48%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 4,200,142 1,172,464 0 859,027 41,719 900,746 271,718 23.17% ‐100.00% ‐20.07%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 25,000 18,767 7,424 10,386 6,648 17,034 1,733 9.24% ‐60.44% ‐39.63%
581000 DUES AND FEES 323,769 591,378 32,753 479,076 11,154 490,230 101,148 17.10% ‐94.46% ‐11.63%
589000 OTHER EXPENDITURES 1,200,000 888,215 750 11,777 0 11,777 876,438 98.67% ‐99.92% ‐98.55%
INSTRUCTION Total 755,647,891 754,896,666 70,580,849 670,670,054 2,055,982 672,726,036 82,170,630 10.89% ‐90.65% ‐3.08%
PUPIL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 40,000 8,125 22,366 0 22,366 17,634 44.08% ‐79.69% ‐39.00%
514000 AIDES AND PARAPROFESSIONALS 22,844 22,844 3,905 47,338 0 47,338 (24,494) ‐107.23% ‐82.91% 126.07%
514200 SALARY OF CLERICAL STAFF 1,974,261 1,974,261 154,742 1,716,402 0 1,716,402 257,858 13.06% ‐92.16% ‐5.16%
514600 ATHLETICS PERSONNEL 664,923 664,923 62,001 585,971 0 585,971 78,952 11.87% ‐90.68% ‐3.86%
514900 #N/A 0 0 0 0 0 0 0 NA NA NA
516300 SCH NURSE/SPEC EDUC NURSE LPN 5,274,211 5,274,211 377,437 3,693,795 163 3,693,958 1,580,253 29.96% ‐92.84% ‐23.60%
516400 PHYS/OCCUP/SPEECH THERAPIST 0 0 0 0 0 0 0 NA NA NA
517100 TEACHER SUPT SPEC/DIAG/AUDIO 469,470 469,470 65,292 529,422 0 529,422 (59,953) ‐12.77% ‐86.09% 23.02%
517200 ELEMENTARY COUNSELOR 9,120,981 9,120,981 1,458,954 13,261,067 0 13,261,067 (4,140,086) ‐45.39% ‐84.00% 58.61%
517300 SECONDARY COUNSELOR 11,970,211 11,970,211 993,198 9,467,796 0 9,467,796 2,502,415 20.91% ‐91.70% ‐13.71%
517400 SCHOOL PSYCHOLOGIST 3,636,002 3,589,002 278,868 2,578,276 0 2,578,276 1,010,726 28.16% ‐92.23% ‐21.63%
517600 SCHOOL SOCIAL WORKER 3,482,220 3,482,220 286,109 2,597,133 0 2,597,133 885,086 25.42% ‐91.78% ‐18.64%
517700 FAMILY SERVICES/PARENT COORD 3,773,569 3,773,569 218,849 2,286,364 0 2,286,364 1,487,205 39.41% ‐94.20% ‐33.90%
517800 GRADUATION COACH 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,812,184 2,672,184 184,175 1,933,586 0 1,933,586 738,598 27.64% ‐93.11% ‐21.06%
519100 OTHER ADMINISTRATIVE PERSONNEL 8,231,936 8,231,936 616,387 5,435,334 0 5,435,334 2,796,602 33.97% ‐92.51% ‐27.97%
519900 OTHER SALARIES & COMPENSATION 708,516 708,516 14,146 1,673,784 0 1,673,784 (965,268) ‐136.24% ‐98.00% 157.71%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 8,745,764 8,745,764 569,692 5,331,343 0 5,331,343 3,414,421 39.04% ‐93.49% ‐33.50%
523000 TEACHERS RETIREMENT SYSTEM 10,092,369 10,092,369 711,379 6,778,486 0 6,778,486 3,313,883 32.84% ‐92.95% ‐26.73%
525000 UNEMPLOYMENT COMPENSATION 2,000 2,000 0 3,993 0 3,993 (1,993) ‐99.65% ‐100.00% 117.80%
529000 OTHER EMPLOYEE BENEFITS 1,436,929 1,446,929 154,756 1,505,447 0 1,505,447 (58,518) ‐4.04% ‐89.30% 13.50%
530000 PURCHASED PROF/TECH SERVICES 1,166,000 1,803,473 322,209 881,624 389,795 1,271,419 532,054 29.50% ‐82.13% ‐46.67%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 15,000 2,405 2,405 0 2,405 12,595 83.97% ‐83.97% ‐82.51%
533000 CONTRACTED SERV‐NURSING 0 0 0 0 0 0 0 NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 0 19,000 18,435 18,435 0 18,435 565 2.97% ‐2.97% 5.85%
544100 RENTAL OF LAND OR BUILDINGS 275,000 183,000 0 31,495 0 31,495 151,505 82.79% ‐100.00% ‐81.22%
544200 RENTAL OF EQUIPMENT & VEHICLES 8,000 45,400 32,863 36,163 0 36,163 9,237 20.35% ‐27.61% ‐13.11%
Page 2 of 19
DEKALB COUNTY BOARD OF EDUCATION
FY2022 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
544400 OTHER RENTALS 0 8,000 1,823 1,823 0 1,823 6,177 77.21% ‐77.21% ‐75.14%
553000 COMMUNICATION 3,340 26,023 0 2,266 279 2,545 23,478 90.22% ‐100.00% ‐90.50%
558000 TRAVEL ‐ EMPLOYEES 34,500 81,476 955 2,204 0 2,204 79,272 97.29% ‐98.83% ‐97.05%
559500 OTHER PURCHASED SERVICES 1,000 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 269,000 211,991 2,368 48,494 27,727 76,221 135,771 64.05% ‐98.88% ‐75.05%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 3,945 0 2,463 1,317 3,780 166 4.20% ‐100.00% ‐31.90%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 93,656 157 285 88,950 89,235 4,421 4.72% ‐99.83% ‐99.67%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 25,450 0 4,650 15,721 20,371 5,079 19.96% ‐100.00% ‐80.07%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 3,600 880 0 880 0 880 0 0.05% ‐100.00% 9.04%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 7,000 0 0 5,620 5,620 1,380 19.71% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 4,500 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 15,900 13,616 1,296 2,446 3,723 6,169 7,447 54.69% ‐90.48% ‐80.40%
589000 OTHER EXPENDITURES 605,000 570,000 0 0 0 0 570,000 100.00% ‐100.00% ‐100.00%
PUPIL SERVICES Total 74,804,229 75,390,301 6,540,526 60,483,535 533,296 61,016,831 14,373,469 19.07% ‐91.32% ‐12.48%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 2,112 2,112 170,918 1,540,829 0 1,540,829 (1,538,717) ‐72855.94% 7992.73% 79488.30%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 119,896 124,896 2,205 293,157 0 293,157 (168,261) ‐134.72% ‐98.23% 156.06%
512100 DEPUTY ‐ AREA SUPERINTENDENT 138,288 138,288 0 0 0 0 138,288 100.00% ‐100.00% ‐100.00%
514200 SALARY OF CLERICAL STAFF 77,801 77,801 0 0 0 0 77,801 100.00% ‐100.00% ‐100.00%
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
516100 TECHNOLOGY SPECIALIST 0 0 0 0 0 0 0 NA NA NA
516400 PHYS/OCCUP/SPEECH THERAPIST 0 0 9,915 79,318 0 79,318 (79,318) NA NA NA
517100 TEACHER SUPT SPEC/DIAG/AUDIO 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 257,931 257,931 24,493 224,468 0 224,468 33,463 12.97% ‐90.50% ‐5.06%
519000 OTHER MANAGEMENT PERSONNEL 1,806,170 1,902,992 156,872 1,650,476 0 1,650,476 252,515 13.27% ‐91.76% ‐5.38%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,129,923 5,129,923 382,427 4,308,518 0 4,308,518 821,405 16.01% ‐92.55% ‐8.38%
519900 OTHER SALARIES & COMPENSATION 111,076 126,144 8,504 179,371 0 179,371 (53,227) ‐42.20% ‐93.26% 55.12%
519910 EXTRA ACTIVITY SALARIES 0 31,500 0 0 0 0 31,500 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 850,500 850,500 38,273 411,435 0 411,435 439,065 51.62% ‐95.50% ‐47.23%
523000 TEACHERS RETIREMENT SYSTEM 1,431,152 1,450,333 110,250 1,455,293 0 1,455,293 (4,960) ‐0.34% ‐92.40% 9.46%
529000 OTHER EMPLOYEE BENEFITS 217,907 217,907 13,127 139,894 0 139,894 78,013 35.80% ‐93.98% ‐29.96%
530000 PURCHASED PROF/TECH SERVICES 810,862 887,242 495,030 700,334 41,133 741,467 145,775 16.43% ‐44.21% ‐13.89%
530003 OTHER COST‐PROFESSIONAL TECH 180,000 180,000 0 7,069 0 7,069 172,931 96.07% ‐100.00% ‐95.72%
544100 RENTAL OF LAND OR BUILDINGS 0 318,080 0 14,351 85,524 99,875 218,205 68.60% ‐100.00% ‐95.08%
544101 PORTABLES 2,000,000 6,740 0 6,740 0 6,740 0 0.00% ‐100.00% 9.09%
553000 COMMUNICATION 16,250 6,868 0 3,744 290 4,034 2,834 41.26% ‐100.00% ‐40.53%
558000 TRAVEL ‐ EMPLOYEES 186,200 157,225 2,405 21,672 53 21,725 135,500 86.18% ‐98.47% ‐84.96%
561000 SUPPLIES 264,268 165,445 6,558 89,021 33,478 122,499 42,946 25.96% ‐96.04% ‐41.30%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 8,904 468 3,502 730 4,232 4,672 52.47% ‐94.74% ‐57.09%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 44,276 166 15,976 3,668 19,644 24,633 55.63% ‐99.63% ‐60.64%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 14,420 3,395 5,735 7,815 13,550 870 6.04% ‐76.46% ‐56.61%
564200 BOOKS (OTHER THAN TEXTBOOKS) 12,566 33,809 4,158 15,859 5,128 20,987 12,823 37.93% ‐87.70% ‐48.83%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 198,919 93,406 0 39,305 0 39,305 54,101 57.92% ‐100.00% ‐54.09%
581000 DUES AND FEES 42,000 73,113 4,820 50,220 2,786 53,006 20,108 27.50% ‐93.41% ‐25.07%
589000 OTHER EXPENDITURES 600,000 350,000 0 0 0 0 350,000 100.00% ‐100.00% ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 14,453,820 12,649,855 1,433,985 11,256,288 180,605 11,436,892 1,212,962 9.59% ‐88.66% ‐2.93%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 1,000 1,000 0 6,490 0 6,490 (5,490) ‐549.00% ‐100.00% 608.00%
519900 OTHER SALARIES & COMPENSATION 0 0 2,000 314,000 0 314,000 (314,000) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 27 27 53 8,501 0 8,501 (8,474) ‐31384.11% 96.30% 34246.30%
530000 PURCHASED PROF/TECH SERVICES 26,249 26,249 0 4,197 0 4,197 22,052 84.01% ‐100.00% ‐82.56%
558000 TRAVEL ‐ EMPLOYEES 2,000 32,000 0 0 23,285 23,285 8,715 27.23% ‐100.00% ‐100.00%
Page 3 of 19
DEKALB COUNTY BOARD OF EDUCATION
FY2022 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
561000 SUPPLIES 10,900 9,520 0 0 0 0 9,520 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 25,000 25,000 0 0 4,255 4,255 20,745 82.98% ‐100.00% ‐100.00%
581000 DUES AND FEES 5,000 11,870 973 4,343 97 4,440 7,430 62.59% ‐91.81% ‐60.09%
589000 OTHER EXPENDITURES 300,000 299,361 0 0 0 0 299,361 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 370,176 405,027 3,026 337,530 27,637 365,168 39,859 9.84% ‐99.25% ‐9.09%
EDUCATIONAL MEDIA SERVICES 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 1,420,002 1,420,002 10,190 111,795 0 111,795 1,308,207 92.13% ‐99.28% ‐91.41%
516500 LIBRARIAN/MEDIA SPECIALIST 9,379,420 9,379,420 780,527 7,788,153 0 7,788,153 1,591,266 16.97% ‐91.68% ‐9.42%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 145,650 152,809 700 258,700 0 258,700 (105,891) ‐69.30% ‐99.54% 84.69%
521000 STATE HEALTH INSURANCE 1,950,480 1,950,480 105,367 951,142 0 951,142 999,338 51.24% ‐94.60% ‐46.80%
523000 TEACHERS RETIREMENT SYSTEM 2,146,877 2,146,877 153,840 1,409,730 0 1,409,730 737,147 34.34% ‐92.83% ‐28.37%
525000 UNEMPLOYMENT COMPENSATION 400 400 0 730 0 730 (330) ‐82.50% ‐100.00% 99.09%
529000 OTHER EMPLOYEE BENEFITS 296,294 296,294 31,975 297,029 0 297,029 (735) ‐0.25% ‐89.21% 9.36%
530000 PURCHASED PROF/TECH SERVICES 157,400 249,812 0 249,734 0 249,734 78 0.03% ‐100.00% 9.06%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 600 441 0 205 0 205 237 53.61% ‐100.00% ‐49.39%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 24,226 1,985 24,170 0 24,170 56 0.23% ‐91.81% 8.84%
558000 TRAVEL ‐ EMPLOYEES 13,361 13,361 333 732 0 732 12,629 94.52% ‐97.50% ‐94.03%
561000 SUPPLIES 1,279,278 1,160,189 5,641 1,098,263 9,422 1,107,685 52,504 4.53% ‐99.51% 3.27%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 155 0 155 0 155 0 0.00% ‐100.00% 9.09%
561500 EXPENDABLE EQUIPMENT 0 1,888 0 0 1,888 1,888 0 0.00% ‐100.00% ‐100.00%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 3,830 0 2,375 1,284 3,658 172 4.48% ‐100.00% ‐32.36%
564200 BOOKS (OTHER THAN TEXTBOOKS) 102,058 134,631 9,646 73,044 48,334 121,378 13,253 9.84% ‐92.84% ‐40.81%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 44,000 2,103 0 1,392 0 1,392 711 33.80% ‐100.00% ‐27.78%
581000 DUES AND FEES 2,200 11,700 0 8,136 830 8,966 2,735 23.37% ‐100.00% ‐24.14%
EDUCATIONAL MEDIA SERVICES Total 16,938,019 16,948,616 1,100,204 12,275,485 61,757 12,337,242 4,611,374 27.21% ‐93.51% ‐20.99%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 163,800 163,800 15,339 151,089 0 151,089 12,711 7.76% ‐90.64% 0.63%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 338,494 338,494 35,358 341,792 0 341,792 (3,297) ‐0.97% ‐89.55% 10.15%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,157,299 2,157,299 190,160 2,092,436 0 2,092,436 64,864 3.01% ‐91.19% 5.81%
514200 SALARY OF CLERICAL STAFF 4,573,950 4,529,682 409,162 3,759,519 5,000 3,764,519 765,164 16.89% ‐90.97% ‐9.46%
519000 OTHER MANAGEMENT PERSONNEL 818,728 818,728 54,428 468,255 0 468,255 350,474 42.81% ‐93.35% ‐37.61%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,018,356 1,018,356 45,716 629,162 0 629,162 389,195 38.22% ‐95.51% ‐32.60%
519900 OTHER SALARIES & COMPENSATION 137,714 137,714 9,268 381,268 0 381,268 (243,554) ‐176.86% ‐93.27% 202.02%
521000 STATE HEALTH INSURANCE 1,529,108 1,529,108 113,829 1,237,186 0 1,237,186 291,922 19.09% ‐92.56% ‐11.74%
523000 TEACHERS RETIREMENT SYSTEM 1,756,449 1,756,449 147,718 1,601,170 0 1,601,170 155,279 8.84% ‐91.59% ‐0.55%
525000 UNEMPLOYMENT COMPENSATION 400 400 0 0 0 0 400 100.00% ‐100.00% ‐100.00%
527000 ON BEHALF PAYMENTS 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 265,465 265,465 30,087 343,940 0 343,940 (78,475) ‐29.56% ‐88.67% 41.34%
530000 PURCHASED PROF/TECH SERVICES 663,766 561,979 76,080 277,953 119,711 397,664 164,315 29.24% ‐86.46% ‐46.04%
530002 OTHER COST‐BOARD LEGAL FEES * 25,500,000 25,550,000 325,736 25,010,085 482,535 25,492,621 57,379 0.22% ‐98.73% 6.79%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 250,000 250,000 11,737 201,469 0 201,469 48,532 19.41% ‐95.31% ‐12.09%
534000 PROFESSIONAL LEGAL SERVICES 0 114,295 0 73,330 0 73,330 40,965 35.84% ‐100.00% ‐30.01%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
552000 INSURANCE (OTHR THAN EMPL BEN) 1,710 1,710 0 0 0 0 1,710 100.00% ‐100.00% ‐100.00%
553000 COMMUNICATION 1,829 829 0 102 0 102 727 87.72% ‐100.00% ‐86.60%
558000 TRAVEL ‐ EMPLOYEES 29,249 29,249 0 2,722 0 2,722 26,527 90.69% ‐100.00% ‐89.85%
558015 TRAVEL‐BD MEMBER, M. JOHNSON 0 0 0 0 0 0 0 NA NA NA
558016 TRAVEL‐BD MEMBER, J. MCMAHAN 0 0 0 0 0 0 0 NA NA NA
558017 TRAVEL‐BD MEMBER, M. ORSON 6,799 6,799 0 1,087 0 1,087 5,712 84.01% ‐100.00% ‐82.55%
558019 TRAVEL‐BD MEMBER, M. ERWIN 0 0 0 0 0 0 0 NA NA NA
558021 TRAVEL‐BD MEMBER, J. MORLEY 6,799 6,799 0 0 0 0 6,799 100.00% ‐100.00% ‐100.00%
558024 TRAVEL‐BD MEMBER, S. JESTER 0 0 0 0 0 0 0 NA NA NA
558025 TRAVEL‐BD MEMBER, V. TURNER 6,799 6,799 0 1,075 0 1,075 5,724 84.19% ‐100.00% ‐82.75%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 6,799 6,799 1,986 3,256 0 3,256 3,543 52.11% ‐70.80% ‐47.76%
Page 4 of 19
DEKALB COUNTY BOARD OF EDUCATION
FY2022 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
558027 TRAVEL‐BD MEMBER, D. DACOSTA 6,799 6,799 200 2,218 0 2,218 4,581 67.37% ‐97.06% ‐64.40%
558028 TRAVEL‐BD MEMBER, A. HILL 6,799 6,799 0 0 0 0 6,799 100.00% ‐100.00% ‐100.00%
558029 TRAVEL‐BD MEMBER, D. PIERCE 6,799 6,799 2,918 2,918 0 2,918 3,881 57.08% ‐57.08% ‐53.17%
558099 TRAVEL‐ANNUAL BOARD RETREAT 21,249 21,249 0 0 0 0 21,249 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 98,183 95,683 7,802 58,199 10,841 69,039 26,644 27.85% ‐91.85% ‐33.65%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 9,000 0 491 1,652 2,143 6,857 76.19% ‐100.00% ‐94.05%
561200 COMPUTER SOFTWARE 1,534 1,534 0 0 1 1 1,533 99.93% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 52,950 5,319 28,045 855 28,900 24,050 45.42% ‐89.95% ‐42.22%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 12,250 1,626 2,624 3,656 6,280 5,970 48.74% ‐86.73% ‐76.63%
564200 BOOKS (OTHER THAN TEXTBOOKS) 3,000 3,000 0 0 0 0 3,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 28,092 3,287 0 3,928 0 3,928 (641) ‐19.50% ‐100.00% 30.36%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 21,451 11,000 0 0 0 0 11,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 87,346 99,346 254 47,365 258 47,623 51,723 52.06% ‐99.74% ‐47.99%
589000 OTHER EXPENDITURES 900,000 (1,053,246) 0 (10,793) 0 (10,793) (1,042,454) 98.98% ‐100.00% ‐98.88%
GENERAL ADMINISTRATION Total 40,414,766 38,527,204 1,484,723 36,711,891 624,509 37,336,400 1,190,805 3.09% ‐96.15% 3.95%
SCHOOL ADMINISTRATION 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
513000 PRINCIPAL 14,962,146 14,962,146 1,646,071 17,391,480 0 17,391,480 (2,429,334) ‐16.24% ‐89.00% 26.80%
513100 ASSISTANT PRINCIPAL 23,706,181 23,706,181 1,978,996 19,173,414 0 19,173,414 4,532,767 19.12% ‐91.65% ‐11.77%
514200 SALARY OF CLERICAL STAFF 14,114,993 14,114,993 1,088,364 11,824,859 0 11,824,859 2,290,134 16.22% ‐92.29% ‐8.61%
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 132,672 132,672 0 87,252 0 87,252 45,420 34.23% ‐100.00% ‐28.26%
519900 OTHER SALARIES & COMPENSATION 745,388 745,388 4,000 1,464,000 0 1,464,000 (718,612) ‐96.41% ‐99.46% 114.26%
521000 STATE HEALTH INSURANCE 8,266,860 8,266,860 602,910 6,213,947 0 6,213,947 2,052,913 24.83% ‐92.71% ‐18.00%
523000 TEACHERS RETIREMENT SYSTEM 10,605,534 10,605,534 860,800 8,906,157 0 8,906,157 1,699,377 16.02% ‐91.88% ‐8.39%
525000 UNEMPLOYMENT COMPENSATION 1,200 1,200 0 10,810 0 10,810 (9,610) ‐800.83% ‐100.00% 882.73%
529000 OTHER EMPLOYEE BENEFITS 1,420,702 1,420,702 173,536 1,825,169 0 1,825,169 (404,467) ‐28.47% ‐87.79% 40.15%
561500 EXPENDABLE EQUIPMENT 45,000 22,540 9,030 9,030 0 9,030 13,510 59.94% ‐59.94% ‐56.30%
589000 OTHER EXPENDITURES 300,000 300,000 0 0 0 0 300,000 100.00% ‐100.00% ‐100.00%
SCHOOL ADMINISTRATION Total 74,300,676 74,278,216 6,363,706 66,906,118 0 66,906,118 7,372,098 9.92% ‐91.43% ‐1.74%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 253,659 253,659 19,615 243,740 0 243,740 9,919 3.91% ‐92.27% 4.83%
514800 ACCOUNTANT 2,450,702 1,450,702 219,856 2,000,232 0 2,000,232 (549,530) ‐37.88% ‐84.84% 50.41%
518100 MAINT PERSONNEL‐TRANS MECHANIC 410,014 410,014 17,874 229,079 0 229,079 180,935 44.13% ‐95.64% ‐39.05%
519000 OTHER MANAGEMENT PERSONNEL 2,364,094 2,264,094 129,425 1,473,735 0 1,473,735 790,359 34.91% ‐94.28% ‐28.99%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,455,677 1,455,677 89,859 889,216 0 889,216 566,461 38.91% ‐93.83% ‐33.36%
519900 OTHER SALARIES & COMPENSATION 104,886 104,886 2,000 166,000 0 166,000 (61,114) ‐58.27% ‐98.09% 72.65%
521000 STATE HEALTH INSURANCE 1,108,485 1,108,485 65,158 628,735 0 628,735 479,750 43.28% ‐94.12% ‐38.12%
523000 TEACHERS RETIREMENT SYSTEM 1,342,324 1,342,324 100,430 955,238 0 955,238 387,086 28.84% ‐92.52% ‐22.37%
527000 ON BEHALF PAYMENTS 22,000 22,000 0 0 0 0 22,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 203,742 203,742 20,317 189,065 0 189,065 14,677 7.20% ‐90.03% 1.23%
530000 PURCHASED PROF/TECH SERVICES 2,002,700 3,297,991 104,075 2,514,384 468,761 2,983,144 314,847 9.55% ‐96.84% ‐16.83%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
552000 INSURANCE (OTHR THAN EMPL BEN) 1,439,889 1,389,489 35,126 1,110,399 11 1,110,410 279,079 20.08% ‐97.47% ‐12.82%
553000 COMMUNICATION 12,500 14,500 0 13,487 468 13,954 546 3.76% ‐100.00% 1.47%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 8,750 8,750 8,750 0 8,750 0 0.00% 0.00% 9.09%
558000 TRAVEL ‐ EMPLOYEES 24,900 32,614 1,269 17,224 0 17,224 15,390 47.19% ‐96.11% ‐42.39%
561000 SUPPLIES 37,400 54,790 13,777 37,474 8,045 45,520 9,270 16.92% ‐74.85% ‐25.39%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 1,060 0 103 0 103 957 90.32% ‐100.00% ‐89.44%
561200 COMPUTER SOFTWARE 259,000 175,050 42,800 61,670 48,000 109,670 65,380 37.35% ‐75.55% ‐61.57%
561500 EXPENDABLE EQUIPMENT 11,000 12,900 0 0 1,804 1,804 11,096 86.02% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 4,500 0 0 1,730 1,730 2,770 61.56% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,700 5,500 0 0 1,150 1,150 4,350 79.09% ‐100.00% ‐100.00%
581000 DUES AND FEES 61,460 65,455 25,010 308,745 150 308,895 (243,440) ‐371.92% ‐61.79% 414.57%
Page 5 of 19
DEKALB COUNTY BOARD OF EDUCATION
FY2022 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
583000 INTEREST 0 0 0 0 0 0 0 NA NA NA
589000 OTHER EXPENDITURES 300,000 290,509 0 0 0 0 290,509 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ BUSINESS Total 13,871,133 13,968,692 895,339 10,847,277 530,119 11,377,395 2,591,297 18.55% ‐93.59% ‐15.29%
MAINTENANCE AND OPERATION OF PLANT SERVICES 511000 TEACHERS 0 0 71,006 636,652 0 636,652 (636,652) NA NA NA
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514800 ACCOUNTANT 53,808 53,808 0 0 0 0 53,808 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS MECHANIC 20,377,572 15,423,572 1,248,402 13,023,668 0 13,023,668 2,399,904 15.56% ‐91.91% ‐7.88%
518600 CUSTODIAL PERSONNEL 20,564,777 20,564,777 1,625,352 18,230,205 0 18,230,205 2,334,572 11.35% ‐92.10% ‐3.29%
519000 OTHER MANAGEMENT PERSONNEL 3,581,444 3,331,444 246,711 2,635,684 0 2,635,684 695,760 20.88% ‐92.59% ‐13.69%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,048,826 3,048,826 251,615 2,729,209 1,164 2,730,373 318,453 10.45% ‐91.75% ‐2.35%
519900 OTHER SALARIES & COMPENSATION 1,031,530 1,031,530 114,495 2,982,966 0 2,982,966 (1,951,436) ‐189.18% ‐88.90% 215.47%
521000 STATE HEALTH INSURANCE 11,516,338 10,516,338 711,357 7,805,598 0 7,805,598 2,710,740 25.78% ‐93.24% ‐19.03%
523000 TEACHERS RETIREMENT SYSTEM 6,257,273 5,257,273 365,601 3,864,901 0 3,864,901 1,392,372 26.48% ‐93.05% ‐19.80%
525000 UNEMPLOYMENT COMPENSATION 1,500 1,500 0 10,238 0 10,238 (8,738) ‐582.53% ‐100.00% 644.58%
527000 ON BEHALF PAYMENTS 750,000 750,000 0 0 0 0 750,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 2,442,346 2,442,346 201,313 2,313,653 0 2,313,653 128,693 5.27% ‐91.76% 3.34%
530000 PURCHASED PROF/TECH SERVICES 510,000 855,987 29,322 445,131 154,716 599,846 256,141 29.92% ‐96.57% ‐43.27%
530011 OTHER COST/CONTRACTS(WATER FOG 0 0 0 0 0 0 0 NA NA NA
530012 OTHER COST‐ FIRE LIFE SAFETY 350,000 11,500 0 11,500 0 11,500 0 0.00% ‐100.00% 9.09%
530013 OTHER COST/GREEN CLEANING 0 0 0 0 0 0 0 NA NA NA
530014 OTHER COST/ OPERATIONS 0 0 0 0 0 0 0 NA NA NA
530015 OTHER/OUTSIDE RESOURCES‐CONSUL 0 0 0 0 0 0 0 NA NA NA
541000 WATER‐SEWER & CLEANING SERVIC 5,300,000 6,304,522 589,209 5,742,061 561,776 6,303,836 686 0.01% ‐90.65% ‐0.64%
541001 HAZMAT/ABATEMENT 1,500,000 700,000 11,211 114,679 146,918 261,597 438,403 62.63% ‐98.40% ‐82.13%
541002 WASTE DISPOSAL(SANITATION) 1,600,000 1,595,478 3,808 1,593,831 1,617 1,595,448 30 0.00% ‐99.76% 8.98%
543000 REPAIR & MAINTENANCE SERVICE 0 8,744,602 678,913 4,690,871 1,500,504 6,191,375 2,553,226 29.20% ‐92.24% ‐41.48%
543001 MAINTENANCE‐BUILDING‐REGION 1 0 13,342 0 13,342 0 13,342 0 0.00% ‐100.00% 9.09%
543002 MAINTENANCE‐BUILDING‐REGION 2 0 70,127 4,327 63,639 6,488 70,127 0 0.00% ‐93.83% ‐1.00%
543003 MAINTENANCE‐BUILDING‐REGION 3 0 15,646 0 14,456 1,190 15,646 0 0.00% ‐100.00% 0.79%
543004 MAINTENANCE‐BUILDING‐ REGION 4 0 84,950 7,175 78,756 6,194 84,950 0 0.00% ‐91.55% 1.14%
543005 MAINTENANCE‐BUILDING‐REGION 5 0 29,232 0 24,073 5,158 29,232 0 0.00% ‐100.00% ‐10.16%
543006 MAINTENANCE‐BUILDING‐REGION 6 0 65,588 17,400 54,915 10,673 65,588 0 0.00% ‐73.47% ‐8.66%
543007 MAINTENANCE‐BUILDING‐REGION 7 0 43,503 0 19,516 23,987 43,503 0 0.00% ‐100.00% ‐51.06%
543008 MAINT‐SYS(ENVIRONMENTAL & ROOF 0 0 0 0 0 0 0 NA NA NA
543009 MAINT‐SYS‐PARTS & MAJOR WORK 0 0 0 0 0 0 0 NA NA NA
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 8,400,000 0 0 0 0 0 0 NA NA NA
543011 MAINT‐LAWN EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
543012 MAINT‐FLEET TRUCKS 0 0 0 0 0 0 0 NA NA NA
543013 SUPT. DEFERRED MAINTENANCE 4,950,000 4,724,055 335,174 2,941,218 386,483 3,327,701 1,396,354 29.56% ‐92.90% ‐32.08%
543014 MAINTENANCE‐VEHICLE 0 0 0 0 0 0 0 NA NA NA
543015 MAINTENANCE‐CONTINGENCY 0 0 0 0 0 0 0 NA NA NA
543016 MAINTENANCE‐EMERGENCY GENERATO 0 0 0 0 0 0 0 NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 0 10,000 0 3,833 0 3,833 6,167 61.67% ‐100.00% ‐58.18%
544100 RENTAL OF LAND OR BUILDINGS 0 36,258 3,799 33,500 2,757 36,258 0 0.00% ‐89.52% 0.79%
544200 RENTAL OF EQUIPMENT & VEHICLES 155,000 1,868,935 361,290 1,381,596 153,415 1,535,012 333,924 17.87% ‐80.67% ‐19.36%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
549000 OTHER PURCHASED PROPERTY SERVI 0 1,973,260 9,230 561,895 1,267,978 1,829,873 143,387 7.27% ‐99.53% ‐68.94%
552000 INSURANCE (OTHR THAN EMPL BEN) 1,897,674 4,068,920 2,712 1,935,333 31,580 1,966,913 2,102,008 51.66% ‐99.93% ‐48.11%
553000 COMMUNICATION 23,615 20,100 236 93,852 38,798 132,650 (112,550) ‐559.95% ‐98.82% 409.38%
558000 TRAVEL ‐ EMPLOYEES 289,000 294,000 315 41,225 0 41,225 252,775 85.98% ‐99.89% ‐84.70%
559400 PAYMENTS TO CHARTER SCHOOLS 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 10,000 1,503,990 73,975 1,227,971 202,319 1,430,291 73,700 4.90% ‐95.08% ‐10.93%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 36,000 0 16,470 3,808 20,278 15,722 43.67% ‐100.00% ‐50.09%
561200 COMPUTER SOFTWARE 30,000 24,300 0 0 0 0 24,300 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 500,000 1,749,993 61,855 635,754 770,320 1,406,074 343,919 19.65% ‐96.47% ‐60.37%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 57,000 0 8,930 10,523 19,453 37,547 65.87% ‐100.00% ‐82.91%
562000 ENERGY / ELECTRICITY 18,000,000 18,250,000 1,347,468 15,979,049 1,318,507 17,297,557 952,443 5.22% ‐92.62% ‐4.48%
Page 6 of 19
DEKALB COUNTY BOARD OF EDUCATION
FY2022 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
562001 ENERGY‐NATURAL GAS 2,200,000 1,500,000 0 0 0 0 1,500,000 100.00% ‐100.00% ‐100.00%
562003 ENERGY‐REFUNDS/REBATES 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 7,200 0 6,270 0 6,270 930 12.92% ‐100.00% ‐5.00%
571500 LAND IMPROVEMENTS 0 400,000 0 0 47,868 47,868 352,133 88.03% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 731,050 0 0 65,635 65,635 665,416 91.02% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 1,624,099 3,197,601 8,307 1,046,124 1,528,813 2,574,937 622,664 19.47% ‐99.74% ‐64.31%
573001 SMALL EQUIPMENT(HAND TOOLS ETC 500,000 0 0 0 0 0 0 NA NA NA
573002 EQUIPMENT‐PLAYGROUND MAINT‐REP 450,000 0 0 0 0 0 0 NA NA NA
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 279,995 0 55,995 23,046 79,041 200,954 71.77% ‐100.00% ‐78.18%
581000 DUES AND FEES 48,000 154,500 5,569 82,204 1,659 83,863 70,637 45.72% ‐96.40% ‐41.96%
589000 OTHER EXPENDITURES 600,000 600,000 0 0 0 0 600,000 100.00% ‐100.00% ‐100.00%
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 118,562,801 122,443,046 8,387,150 93,150,764 8,273,894 101,424,657 21,018,389 17.17% ‐93.15% ‐17.01%
STUDENT TRANSPORTATION SERVICE 511000 TEACHERS 0 0 305,756 2,750,005 0 2,750,005 (2,750,005) NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 19,840,700 14,543,818 1,364,894 13,145,152 20 13,145,172 1,398,647 9.62% ‐90.62% ‐1.40%
518100 MAINT PERSONNEL‐TRANS MECHANIC 10,020,168 10,020,168 1,326,687 12,746,262 0 12,746,262 (2,726,094) ‐27.21% ‐86.76% 38.77%
519000 OTHER MANAGEMENT PERSONNEL 1,300,707 1,300,707 131,267 1,596,603 0 1,596,603 (295,896) ‐22.75% ‐89.91% 33.91%
519100 OTHER ADMINISTRATIVE PERSONNEL 67,524 67,524 5,855 87,483 0 87,483 (19,959) ‐29.56% ‐91.33% 41.34%
519900 OTHER SALARIES & COMPENSATION 413,732 413,732 (26,000) 1,810,000 0 1,810,000 (1,396,268) ‐337.48% ‐106.28% 377.25%
521000 STATE HEALTH INSURANCE 8,981,280 8,981,280 549,754 5,270,819 0 5,270,819 3,710,461 41.31% ‐93.88% ‐35.98%
523000 TEACHERS RETIREMENT SYSTEM 2,019,806 2,019,806 108,826 1,201,239 0 1,201,239 818,567 40.53% ‐94.61% ‐35.12%
525000 UNEMPLOYMENT COMPENSATION 8,000 8,000 0 145,969 0 145,969 (137,969) ‐1724.61% ‐100.00% 1890.49%
527000 ON BEHALF PAYMENTS 700,000 700,000 0 0 0 0 700,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 1,872,954 1,872,954 206,137 2,123,592 0 2,123,592 (250,638) ‐13.38% ‐88.99% 23.69%
530000 PURCHASED PROF/TECH SERVICES 551,000 967,833 3,030 177,490 118,569 296,059 671,773 69.41% ‐99.69% ‐79.99%
543000 REPAIR & MAINTENANCE SERVICE 215,500 255,500 (4,116) 18,663 84,018 102,681 152,819 59.81% ‐101.61% ‐92.03%
551900 STUD TRANSP PURCHASED‐OTH SRCE 0 199,136 40,026 108,075 34,165 142,240 56,896 28.57% ‐79.90% ‐40.79%
553000 COMMUNICATION 5,000 15,000 247 2,114 2,876 4,991 10,009 66.73% ‐98.35% ‐84.62%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 1,500 0 1,250 0 1,250 250 16.67% ‐100.00% ‐9.09%
558000 TRAVEL ‐ EMPLOYEES 70,000 105,000 3,002 32,978 0 32,978 72,022 68.59% ‐97.14% ‐65.74%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 3,066,500 1,793,040 18,168 1,179,452 72,063 1,251,515 541,525 30.20% ‐98.99% ‐28.24%
561200 COMPUTER SOFTWARE 40,500 40,500 0 21,720 0 21,720 18,780 46.37% ‐100.00% ‐41.49%
561500 EXPENDABLE EQUIPMENT 0 2,787,352 103,638 1,398,115 365,980 1,764,095 1,023,256 36.71% ‐96.28% ‐45.28%
561600 EXPENDABLE COMPUTER EQUIPMENT 10,000 47,307 2,759 4,976 13,323 18,299 29,008 61.32% ‐94.17% ‐88.53%
562000 ENERGY / ELECTRICITY 6,000,000 8,969,500 1,199,428 6,681,321 712,622 7,393,943 1,575,557 17.57% ‐86.63% ‐18.74%
562008 ENERGY‐FIELD TRIP GENERIC 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 820,000 1,116,882 0 797,222 0 797,222 319,660 28.62% ‐100.00% ‐22.13%
573200 PURCHASE/LEASE ‐ BUSES 1,724,888 1,724,888 0 299,908 831,798 1,131,706 593,182 34.39% ‐100.00% ‐81.03%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 22,700 20,501 0 122 14 136 20,365 99.34% ‐100.00% ‐99.35%
581000 DUES AND FEES 167,060 167,060 0 393 308 701 166,359 99.58% ‐100.00% ‐99.74%
589000 OTHER EXPENDITURES 900,000 900,000 0 0 0 0 900,000 100.00% ‐100.00% ‐100.00%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 58,818,019 59,038,988 5,339,357 51,600,924 2,235,757 53,836,680 5,202,307 8.81% ‐90.96% ‐4.65%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 9,476 9,476 73,202 677,022 0 677,022 (667,545) ‐7044.41% 672.48% 7693.90%
511600 PROF DEVELOPMENT STIPENDS 10,000 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,365 2,365 0 0 0 0 2,365 100.00% ‐100.00% ‐100.00%
514200 SALARY OF CLERICAL STAFF 1,315,177 1,315,177 121,363 1,183,325 0 1,183,325 131,852 10.03% ‐90.77% ‐1.85%
514300 RESEARCH PERSONNEL 108,348 108,348 0 70,126 0 70,126 38,222 35.28% ‐100.00% ‐29.39%
519000 OTHER MANAGEMENT PERSONNEL 2,342,884 2,317,884 191,894 2,065,793 0 2,065,793 252,091 10.88% ‐91.72% ‐2.77%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,969,758 11,969,758 872,557 9,142,607 0 9,142,607 2,827,151 23.62% ‐92.71% ‐16.68%
519900 OTHER SALARIES & COMPENSATION 249,034 249,034 51,280 620,627 0 620,627 (371,593) ‐149.21% ‐79.41% 171.87%
519910 EXTRA ACTIVITY SALARIES 0 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 2,207,331 2,207,331 141,876 1,513,729 0 1,513,729 693,602 31.42% ‐93.57% ‐25.19%
523000 TEACHERS RETIREMENT SYSTEM 3,147,621 3,147,621 212,344 2,292,111 0 2,292,111 855,510 27.18% ‐93.25% ‐20.56%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 14,444 158,440 0 158,440 (158,440) NA NA NA
Page 7 of 19
DEKALB COUNTY BOARD OF EDUCATION
FY2022 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
525000 UNEMPLOYMENT COMPENSATION 5,000 5,000 0 4,850 0 4,850 150 3.00% ‐100.00% 5.82%
527000 ON BEHALF PAYMENTS 185,000 185,000 0 0 0 0 185,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 429,362 429,362 50,098 538,514 0 538,514 (109,152) ‐25.42% ‐88.33% 36.82%
530000 PURCHASED PROF/TECH SERVICES 1,123,900 2,000,746 181,403 981,392 230,209 1,211,601 789,145 39.44% ‐90.93% ‐46.49%
530070 ADA‐PURCHASED PROF/TECH SERVIC 15,000 38,000 0 11,268 5,374 16,642 21,358 56.21% ‐100.00% ‐67.65%
543200 REPAIR & MAINT SERVICE‐TECH 0 144,132 0 134,087 9,484 143,571 561 0.39% ‐100.00% 1.49%
544100 RENTAL OF LAND OR BUILDINGS 0 59,000 0 0 41,672 41,672 17,328 29.37% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 108,990 548,839 77,314 243,291 38,733 282,024 266,815 48.61% ‐85.91% ‐51.64%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 1,260 0 1,260 0 1,260 0 0.00% ‐100.00% 9.09%
558000 TRAVEL ‐ EMPLOYEES 186,000 169,000 2,072 20,569 299 20,869 148,131 87.65% ‐98.77% ‐86.72%
561000 SUPPLIES 457,509 243,500 39,531 127,339 74,839 202,178 41,322 16.97% ‐83.77% ‐42.95%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 4,500 0 672 820 1,492 3,008 66.84% ‐100.00% ‐83.71%
561200 COMPUTER SOFTWARE 110,000 93,000 0 50,407 0 50,407 42,593 45.80% ‐100.00% ‐40.87%
561500 EXPENDABLE EQUIPMENT 23,601 24,101 204 8,590 3,513 12,103 11,998 49.78% ‐99.15% ‐61.12%
561600 EXPENDABLE COMPUTER EQUIPMENT 38,000 39,020 1,565 15,595 8,021 23,616 15,404 39.48% ‐95.99% ‐56.40%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 3,000 0 0 2,442 2,442 558 18.59% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 12,000 52,000 0 0 36,960 36,960 15,040 28.92% ‐100.00% ‐100.00%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 190,517 190,517 0 0 0 0 190,517 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 346,300 258,126 0 74,750 4,026 78,776 179,350 69.48% ‐100.00% ‐68.41%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 24,593,174 25,835,097 2,031,146 19,936,364 456,393 20,392,757 5,442,340 21.07% ‐92.14% ‐15.82%
OTHER SUPPORT SERVICES 517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 862,414 862,414 74,472 993,026 0 993,026 (130,612) ‐15.14% ‐91.36% 25.61%
521000 STATE HEALTH INSURANCE 11,340 11,340 945 10,395 0 10,395 945 8.33% ‐91.67% 0.00%
523000 TEACHERS RETIREMENT SYSTEM 6,423 6,423 521 5,981 0 5,981 442 6.87% ‐91.89% 1.59%
527000 ON BEHALF PAYMENTS 14,000 14,000 0 0 0 0 14,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 64,314 64,314 5,498 72,992 0 72,992 (8,678) ‐13.49% ‐91.45% 23.81%
530000 PURCHASED PROF/TECH SERVICES 0 0 0 70,938 0 70,938 (70,938) NA NA NA
561000 SUPPLIES 0 60,000 0 37,464 0 37,464 22,536 37.56% ‐100.00% ‐31.88%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 0 0 0 0 0 0 NA NA NA
589000 OTHER EXPENDITURES 300,000 249,174 0 0 0 0 249,174 100.00% ‐100.00% ‐100.00%
OTHER SUPPORT SERVICES Total 1,258,491 1,267,665 81,436 1,190,797 0 1,190,797 76,868 6.06% ‐93.58% 2.48%
SCHOOL NUTRITION PROGRAM 527000 ON BEHALF PAYMENTS 335,000 335,000 0 0 0 0 335,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
SCHOOL NUTRITION PROGRAM Total 335,000 335,000 0 0 0 0 335,000 100.00% ‐100.00% ‐100.00%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
571000 LAND ACQUISITION & DEVELOPMENT 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 0 0 0 0 0 0 0 NA NA NA
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS 589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
593000 OPERATING TRANSFER TO OTH FUND 1,506,787 1,506,787 0 0 0 0 1,506,787 100.00% ‐100.00% ‐100.00%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 1,506,787 1,506,787 0 0 0 0 1,506,787 100.00% ‐100.00% ‐100.00%
DEBT SERVICE 583000 INTEREST 0 0 0 0 0 0 0 NA NA NA
583100 REDEMPTION OF PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
DEBT SERVICE Total 0 0 0 0 0 0 0 NA NA NA
TOTAL EXPENDITURES 1,195,874,984 1,197,491,161 104,241,447 1,035,367,026 14,979,948 1,050,346,974 147,144,187 12.29% ‐91.30% ‐5.68%
* Gold Case Payment $22,500,000
Page 8 of 19
DEKALB COUNTY BOARD OF EDUCATION
FY2021 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
LOCAL REVENUES 412200 DONATIONS 38,750 86,860 48,110 48,110 0 48,110 38,750 44.61% ‐44.61% ‐39.58%
413500 SUMMER SCHOOL TUITION 5,650 5,650 0 0 0 0 5,650 100.00% ‐100.00% ‐100.00%
419200 CONTRIBUTIONS‐PRIVATE SOURCES 900 900 0 0 0 0 900 100.00% ‐100.00% ‐100.00%
419950 OTHER LOCAL REVENUES 32,020,613 32,249,488 2,514,074 31,443,349 0 31,443,349 806,138 2.50% ‐92.20% 6.36%
419951 10% ‐ OTHER LOCAL REVENUES 188,346 188,346 44,936 430,571 0 430,571 (242,225) ‐128.61% ‐76.14% 149.39%
LOCAL REVENUES Total 32,254,259 32,531,243 2,607,119 31,922,029 0 31,922,029 609,214 1.87% ‐91.99% 7.05%
INTEREST 415000 INVESTMENT INCOME 0 0 164 418 0 418 (418) NA NA NA
INTEREST Total 0 0 164 418 0 418 (418) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 12,946,252 12,946,252 1,192,693 11,773,483 0 11,773,483 1,172,768 9.06% ‐90.79% ‐0.79%
438000 OTHER GRANTS FROM GEORGIA DOE 2,712,693 2,734,190 370,883 2,445,029 0 2,445,029 289,161 10.58% ‐86.44% ‐2.45%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 143,153 0 143,153 (143,153) NA NA NA
STATE SOURCES Total 15,658,945 15,680,442 1,563,575 14,361,665 0 14,361,665 1,318,777 8.41% ‐90.03% ‐0.08%
FEDERAL SOURCES 445200 OTH FED GRANTS THRU GA DOE 71,646,579 93,874,729 2,523,950 61,747,760 0 61,747,760 32,126,969 34.22% ‐97.31% ‐28.24%
445300 ALL OTHER FEDERAL GRANTS 2,361,222 3,460,284 301,245 1,879,656 0 1,879,656 1,580,628 45.68% ‐91.29% ‐40.74%
445350 CARES ACT‐ESSER 328,562,411 473,448,240 87,431,051 147,389,012 0 147,389,012 326,059,228 68.87% ‐81.53% ‐66.04%
449950 REV ‐ FED SRCES NOT CLASSIFIED 291,088 310,888 0 172,916 0 172,916 137,972 44.38% ‐100.00% ‐39.32%
FEDERAL SOURCES Total 402,861,299 571,094,140 90,256,246 211,189,343 0 211,189,343 359,904,797 63.02% ‐84.20% ‐59.66%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 934,708 934,708 44,936 430,570 0 430,570 504,138 53.94% ‐95.19% ‐49.75%
TRANSFERS AND OTHER LOCAL Total 934,708 934,708 44,936 430,570 0 430,570 504,138 53.94% ‐95.19% ‐49.75%
TOTAL REVENUE 451,709,211 620,240,533 94,472,040 257,904,026 0 257,904,026 362,336,507 58.42% ‐84.77% ‐54.64%
INSTRUCTION 511000 TEACHERS 20,508,234 66,747,862 1,735,976 15,737,467 149 15,737,616 51,010,245 76.42% ‐97.40% ‐74.28%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 94,695 17,455 2,786 19,569 0 19,569 (2,114) ‐12.11% ‐84.04% 22.30%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 28,448 29,731 0 0 0 0 29,731 100.00% ‐100.00% ‐100.00%
511500 EXTENDED DAY ‐ TEACHERS 275,856 7,682 12,171 363,856 0 363,856 (356,174) ‐4636.44% 58.43% 5067.03%
511600 PROF DEVELOPMENT STIPENDS 273,199 230,549 0 0 0 0 230,549 100.00% ‐100.00% ‐100.00%
511700 EXTENDED YEAR 476,069 1,092,203 889 381,001 0 381,001 711,202 65.12% ‐99.92% ‐61.95%
511800 ART ‐ MUSIC ‐ PE 31,580 32,825 2,735 24,619 0 24,619 8,206 25.00% ‐91.67% ‐18.18%
514000 AIDES AND PARAPROFESSIONALS 7,642,245 6,105,614 413,097 3,978,753 0 3,978,753 2,126,862 34.83% ‐93.23% ‐28.91%
514500 INTERPRETER 318,577 330,351 24,397 228,053 0 228,053 102,298 30.97% ‐92.61% ‐24.69%
516100 TECHNOLOGY SPECIALIST 152,393 161,583 13,465 103,743 0 103,743 57,840 35.80% ‐91.67% ‐29.96%
516400 PHYS/OCCUP/SPEECH THERAPIST 119,539 119,539 0 13,158 0 13,158 106,381 88.99% ‐100.00% ‐87.99%
519100 OTHER ADMINISTRATIVE PERSONNE 3,821,748 3,867,748 0 0 0 0 3,867,748 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 25,851,882 41,106,994 1,951,223 60,747,071 0 60,747,071 (19,640,077) ‐47.78% ‐95.25% 61.21%
520000 EMPLOYEE BENEFITS 0 3,977,378 0 0 0 0 3,977,378 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 7,418,126 9,293,498 330,300 2,975,254 0 2,975,254 6,318,244 67.99% ‐96.45% ‐65.08%
523000 TEACHERS RETIREMENT SYSTEM 5,383,855 13,465,206 324,414 3,348,014 0 3,348,014 10,117,192 75.14% ‐97.59% ‐72.88%
529000 OTHER EMPLOYEE BENEFITS 1,615,204 3,003,431 143,766 2,483,763 0 2,483,763 519,668 17.30% ‐95.21% ‐9.78%
530000 PURCHASED PROF/TECH SERVICES 40,389,592 5,118,733 80,591 1,720,490 533,538 2,254,027 2,864,705 55.97% ‐98.43% ‐63.33%
532100 CONTRACTED SERV‐TEACHERS 2,854,658 8,322,418 11,293 312,910 45,185 358,095 7,964,323 95.70% ‐99.86% ‐95.90%
543000 REPAIR & MAINTENANCE SERVICE 15,080 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 450,000 450,000 400,000 400,000 0 400,000 50,000 11.11% ‐11.11% ‐3.03%
553000 COMMUNICATION 936,079 3,000,000 0 495,360 0 495,360 2,504,640 83.49% ‐100.00% ‐81.99%
553200 COMMUNICATION‐WEB SUBSCRPT/L 9,095,159 6,315,556 72,676 4,069,302 234,858 4,304,160 2,011,395 31.85% ‐98.85% ‐29.71%
556900 OTHER TUITION 0 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 414,163 40,000 8,156 55,801 1,519 57,320 (17,320) ‐43.30% ‐79.61% 52.19%
559500 OTHER PURCHASED SERVICES 28,000 18,000 1,460 5,220 1,590 6,810 11,190 62.17% ‐91.89% ‐68.36%
561000 SUPPLIES 7,459,030 10,327,102 680,241 4,486,774 1,472,245 5,959,019 4,368,083 42.30% ‐93.41% ‐52.60%
561099 SURPLUS 0 3,937,714 0 120,842 0 120,842 3,816,871 96.93% ‐100.00% ‐96.65%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 377,126 582,646 11,435 244,035 202,751 446,786 135,860 23.32% ‐98.04% ‐54.31%
561200 COMPUTER SOFTWARE 787,960 370,656 1,800 150,422 10,606 161,028 209,629 56.56% ‐99.51% ‐55.73%
561500 EXPENDABLE EQUIPMENT 1,789,630 5,863,776 122,069 1,368,289 546,920 1,915,209 3,948,566 67.34% ‐97.92% ‐74.54%
561600 EXPENDABLE COMPUTER EQUIPMEN 20,206,270 49,122,007 2,088,943 26,740,114 15,942,748 42,682,863 6,439,144 13.11% ‐95.75% ‐40.62%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 343,748 0 343,748 (343,748) NA NA NA
564100 TEXTBOOKS ‐ PRINTED 6,717 14,226 0 10,287 3,861 14,148 78 0.55% ‐100.00% ‐21.11%
564200 BOOKS (OTHER THAN TEXTBOOKS) 3,544,348 6,280,910 89,250 751,696 2,406,545 3,158,242 3,122,668 49.72% ‐98.58% ‐86.94%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 560,382 746,767 0 159,305 55,689 214,994 531,773 71.21% ‐100.00% ‐76.73%
Page 9 of 19
DEKALB COUNTY BOARD OF EDUCATION
FY2021 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 30,665 0 410 30,447 30,857 (192) ‐0.63% ‐100.00% ‐98.54%
581000 DUES AND FEES 85,647 213 0 2,505 0 2,505 (2,292) ‐1076.06% ‐100.00% 1182.97%
INSTRUCTION Total 163,053,772 250,134,037 8,523,133 131,841,831 21,488,652 153,330,483 96,803,554 38.70% ‐96.59% ‐42.50%
PUPIL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 1,960 0 0 0 0 1,960 100.00% ‐100.00% ‐100.00%
514000 AIDES AND PARAPROFESSIONALS 469,222 0 6,009 43,972 0 43,972 (43,972) NA NA NA
516300 SCH NURSE/SPEC EDUC NURSE LPN 65,452 178,006 5,667 51,004 0 51,004 127,002 71.35% ‐96.82% ‐68.74%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 1,094,386 954,513 98,026 935,270 0 935,270 19,243 2.02% ‐89.73% 6.89%
517300 SECONDARY COUNSELOR 0 0 22,387 170,010 0 170,010 (170,010) NA NA NA
517400 SCHOOL PSYCHOLOGIST 86,350 89,896 0 16,077 0 16,077 73,819 82.12% ‐100.00% ‐80.49%
517600 SCHOOL SOCIAL WORKER 140,713 146,669 12,222 107,949 0 107,949 38,720 26.40% ‐91.67% ‐19.71%
517700 FAMILY SERVICES/PARENT COORD 1,521,668 1,279,636 47,805 550,209 0 550,209 729,427 57.00% ‐96.26% ‐53.09%
519000 OTHER MANAGEMENT PERSONNEL 0 0 20,315 229,578 0 229,578 (229,578) NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 234,031 2,734,698 64,610 365,994 0 365,994 2,368,704 86.62% ‐97.64% ‐85.40%
519900 OTHER SALARIES & COMPENSATION 2,213,213 5,799,615 204,260 7,925,478 0 7,925,478 (2,125,863) ‐36.66% ‐96.48% 49.08%
520000 EMPLOYEE BENEFITS 0 740,084 0 3,492 0 3,492 736,592 99.53% ‐100.00% ‐99.49%
521000 STATE HEALTH INSURANCE 731,432 724,180 54,810 466,172 0 466,172 258,008 35.63% ‐92.43% ‐29.78%
523000 TEACHERS RETIREMENT SYSTEM 596,391 728,353 73,366 624,609 0 624,609 103,744 14.24% ‐89.93% ‐6.45%
529000 OTHER EMPLOYEE BENEFITS 159,529 313,277 16,746 256,279 0 256,279 56,998 18.19% ‐94.65% ‐10.76%
530000 PURCHASED PROF/TECH SERVICES 27,493,672 10,566,517 539,510 3,664,316 2,142,923 5,807,239 4,759,278 45.04% ‐94.89% ‐62.17%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 45,850 2,000 47,850 (47,850) NA NA NA
553000 COMMUNICATION 151,619 117,208 5,911 77,351 19,444 96,794 20,413 17.42% ‐94.96% ‐28.01%
553200 COMMUNICATION‐WEB SUBSCRPT/L 134,119 2,042,804 0 33,195 40,670 73,865 1,968,939 96.38% ‐100.00% ‐98.23%
556100 TUITION TO OTHER GEORGIA LUAS 0 0 0 0 1,250 1,250 (1,250) NA NA NA
558000 TRAVEL ‐ EMPLOYEES 33,000 43,500 83 2,352 0 2,352 41,148 94.59% ‐99.81% ‐94.10%
559500 OTHER PURCHASED SERVICES 94,500 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 502,884 749,963 33,133 288,434 109,522 397,955 352,008 46.94% ‐95.58% ‐58.04%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,260 5,340 0 1,519 3,619 5,138 202 3.78% ‐100.00% ‐68.97%
561200 COMPUTER SOFTWARE 1,000 1,000 0 992 642 1,633 (633) ‐63.33% ‐100.00% 8.18%
561500 EXPENDABLE EQUIPMENT 14,756 42,212 5,619 37,872 19,078 56,950 (14,738) ‐34.91% ‐86.69% ‐2.13%
561600 EXPENDABLE COMPUTER EQUIPMEN 48,323 147,998 331 22,996 52,875 75,870 72,128 48.74% ‐99.78% ‐83.05%
564200 BOOKS (OTHER THAN TEXTBOOKS) 157,982 179,973 3,841 47,298 15,199 62,498 117,475 65.27% ‐97.87% ‐71.33%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 30,380 0 92,280 0 92,280 (61,900) ‐203.75% ‐100.00% 231.37%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 100,000 0 0 0 0 100,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 57,750 23,462 135 23,229 341 23,570 (108) ‐0.46% ‐99.42% 8.01%
589000 OTHER EXPENDITURES 54,000 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 36,061,252 27,749,243 1,214,788 16,083,775 2,407,563 18,491,337 9,257,906 33.36% ‐95.62% ‐36.77%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 0 9,556 213,097 0 213,097 (213,097) NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 1,762 82 2,264 0 2,264 (502) ‐28.49% ‐95.35% 40.17%
511500 EXTENDED DAY ‐ TEACHERS 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 94,000 19,000 0 49,240 0 49,240 (30,240) ‐159.16% ‐100.00% 182.72%
514200 SALARY OF CLERICAL STAFF 48,166 48,166 4,177 45,824 0 45,824 2,341 4.86% ‐91.33% 3.79%
519000 OTHER MANAGEMENT PERSONNEL 319,786 319,786 26,815 305,471 0 305,471 14,315 4.48% ‐91.61% 4.21%
519100 OTHER ADMINISTRATIVE PERSONNE 425,205 354,143 12,452 149,396 0 149,396 204,747 57.81% ‐96.48% ‐53.98%
519900 OTHER SALARIES & COMPENSATION 196,000 29,000 9,875 1,113,841 0 1,113,841 (1,084,841) ‐3740.83% ‐65.95% 4090.00%
520000 EMPLOYEE BENEFITS 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 62,370 51,030 2,835 45,281 0 45,281 5,749 11.27% ‐94.44% ‐3.20%
523000 TEACHERS RETIREMENT SYSTEM 91,652 72,898 6,360 97,587 0 97,587 (24,689) ‐33.87% ‐91.28% 46.04%
529000 OTHER EMPLOYEE BENEFITS 44,624 31,596 2,734 79,634 0 79,634 (48,038) ‐152.04% ‐91.35% 174.95%
530000 PURCHASED PROF/TECH SERVICES 27,036,486 2,749,850 49,500 2,358,704 379,800 2,738,504 11,346 0.41% ‐98.20% ‐6.43%
532100 CONTRACTED SERV‐TEACHERS 60,000 45,000 0 0 43,950 43,950 1,050 2.33% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 2,000 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
553000 COMMUNICATION 2,500 1,757 0 1,757 0 1,757 0 0.00% ‐100.00% 9.09%
553200 COMMUNICATION‐WEB SUBSCRPT/L 0 56,152 35 56,080 0 56,080 72 0.13% ‐99.94% 8.95%
558000 TRAVEL ‐ EMPLOYEES 62,205 56,109 1,264 16,308 0 16,308 39,801 70.94% ‐97.75% ‐68.29%
561000 SUPPLIES 257,008 248,773 7,001 215,884 33,298 249,183 (409) ‐0.16% ‐97.19% ‐5.33%
561100 SUPPLIES ‐ TECHNOLOGY RELATED (13,750) (13,633) 0 38 79 117 (13,750) 100.86% ‐100.00% ‐100.30%
561200 COMPUTER SOFTWARE 675,581 322,463 0 55,619 6,246 61,865 260,598 80.81% ‐100.00% ‐81.18%
561500 EXPENDABLE EQUIPMENT 11,600 8,000 551 4,472 1,137 5,609 2,391 29.89% ‐93.11% ‐39.02%
Page 10 of 19
DEKALB COUNTY BOARD OF EDUCATION
FY2021 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
561600 EXPENDABLE COMPUTER EQUIPMEN 28,500 119,500 0 8,423 0 8,423 111,077 92.95% ‐100.00% ‐92.31%
564200 BOOKS (OTHER THAN TEXTBOOKS) 3,017 4,267 1,241 1,783 0 1,783 2,484 58.22% ‐70.92% ‐54.42%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 1,000 1,000 160 576 0 576 424 42.39% ‐84.00% ‐37.15%
581000 DUES AND FEES 67,623 38,200 350 8,096 1,464 9,560 28,640 74.97% ‐99.08% ‐76.88%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 29,483,573 4,579,819 134,988 4,829,376 465,974 5,295,350 (715,532) ‐15.62% ‐97.05% 15.04%
INSTRUCTIONAL STAFF TRAINING 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 3,150 5,440 1,680 15,135 0 15,135 (9,695) ‐178.22% ‐69.12% 203.51%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 105,668 30,670 0 0 0 0 30,670 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 3,338,767 7,065,508 30,907 960,324 0 960,324 6,105,184 86.41% ‐99.56% ‐85.17%
517600 SCHOOL SOCIAL WORKER 0 0 19,642 127,674 0 127,674 (127,674) NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 11,280,533 12,282,461 314,665 4,169,855 0 4,169,855 8,112,606 66.05% ‐97.44% ‐62.96%
519900 OTHER SALARIES & COMPENSATION 4,653,105 3,820,000 739,941 6,342,765 0 6,342,765 (2,522,765) ‐66.04% ‐80.63% 81.14%
520000 EMPLOYEE BENEFITS 0 122,077 0 0 0 0 122,077 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,666,980 1,682,624 134,168 1,189,735 0 1,189,735 492,889 29.29% ‐92.03% ‐22.86%
523000 TEACHERS RETIREMENT SYSTEM 2,290,244 2,381,709 203,659 1,863,490 0 1,863,490 518,219 21.76% ‐91.45% ‐14.65%
529000 OTHER EMPLOYEE BENEFITS 436,861 929,995 39,986 408,073 0 408,073 521,923 56.12% ‐95.70% ‐52.13%
530000 PURCHASED PROF/TECH SERVICES 28,039,931 3,870,577 105,070 1,193,222 124,938 1,318,160 2,552,417 65.94% ‐97.29% ‐66.37%
532100 CONTRACTED SERV‐TEACHERS 0 10,000 0 9,900 0 9,900 100 1.00% ‐100.00% 8.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 83,734 121,586 2,700 21,525 14,400 35,925 85,661 70.45% ‐97.78% ‐80.69%
558000 TRAVEL ‐ EMPLOYEES 187,522 455,158 33,652 59,116 15,194 74,310 380,848 83.67% ‐92.61% ‐85.83%
559500 OTHER PURCHASED SERVICES 20,000 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 248,164 573,979 4,594 95,519 7,957 103,477 470,502 81.97% ‐99.20% ‐81.85%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 1,000 42,439 0 1,333 0 1,333 41,106 96.86% ‐100.00% ‐96.57%
561500 EXPENDABLE EQUIPMENT 2,400 107,900 995 3,349 61,340 64,689 43,211 40.05% ‐99.08% ‐96.61%
561600 EXPENDABLE COMPUTER EQUIPMEN 6,000 113,340 0 1,930 60,742 62,672 50,668 44.70% ‐100.00% ‐98.14%
564200 BOOKS (OTHER THAN TEXTBOOKS) 583,624 882,068 4,313 175,101 428,125 603,226 278,842 31.61% ‐99.51% ‐78.34%
581000 DUES AND FEES 727,712 1,106,885 39,298 124,613 24,846 149,459 957,426 86.50% ‐96.45% ‐87.72%
INSTRUCTIONAL STAFF TRAINING Total 53,675,395 35,604,416 1,675,269 16,762,661 737,541 17,500,202 18,104,214 50.85% ‐95.29% ‐48.64%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 30,726 33,226 2,818 24,130 0 24,130 9,096 27.38% ‐91.52% ‐20.78%
519900 OTHER SALARIES & COMPENSATION 2,800,000 5,600,000 0 0 0 0 5,600,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 11,340 11,340 0 0 0 0 11,340 100.00% ‐100.00% ‐100.00%
523000 TEACHERS RETIREMENT SYSTEM 6,087 6,087 0 0 0 0 6,087 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 76,551 150,751 240 2,067 0 2,067 148,684 98.63% ‐99.84% ‐98.50%
530000 PURCHASED PROF/TECH SERVICES 988 216,672 0 0 0 0 216,672 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 0 0 40,638 0 40,638 (40,638) NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 32,006 124,940 4,630 42,033 59,235 101,268 23,672 18.95% ‐96.29% ‐63.30%
EDUCATIONAL MEDIA SERVICES Total 2,957,698 6,143,016 7,688 108,868 59,235 168,103 5,974,913 97.26% ‐99.87% ‐98.07%
FEDERAL GRANT ADMINISTRATION 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 3,070 0 3,070 (3,070) NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 1,111 3,889 0 3,889 (3,889) NA NA NA
511700 EXTENDED YEAR 0 0 0 54,000 0 54,000 (54,000) NA NA NA
514100 SALARY OF SERETARIAL STAFF 52,622 0 0 5,280 0 5,280 (5,280) NA NA NA
514200 SALARY OF CLERICAL STAFF 192,866 370,359 12,216 190,738 0 190,738 179,622 48.50% ‐96.70% ‐43.82%
514800 ACCOUNTANT 0 0 0 59,484 0 59,484 (59,484) NA NA NA
517600 SCHOOL SOCIAL WORKER 226,550 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 0 0 9,574 62,231 0 62,231 (62,231) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 1,482,111 336,565 115,331 1,402,664 0 1,402,664 (1,066,099) ‐316.76% ‐65.73% 354.65%
519100 OTHER ADMINISTRATIVE PERSONNE 624,290 3,155,838 65,315 719,496 0 719,496 2,436,342 77.20% ‐97.93% ‐75.13%
519900 OTHER SALARIES & COMPENSATION 1,208,778 2,481,890 583 204,615 0 204,615 2,277,274 91.76% ‐99.98% ‐91.01%
521000 STATE HEALTH INSURANCE 283,878 467,145 19,136 226,682 0 226,682 240,463 51.48% ‐95.90% ‐47.06%
523000 TEACHERS RETIREMENT SYSTEM 473,747 744,436 41,918 485,594 0 485,594 258,843 34.77% ‐94.37% ‐28.84%
529000 OTHER EMPLOYEE BENEFITS 104,761 201,592 9,253 111,530 0 111,530 90,062 44.68% ‐95.41% ‐39.65%
530000 PURCHASED PROF/TECH SERVICES (5,601,716) (10,766) 0 190 350 541 (11,307) 105.02% ‐100.00% ‐101.93%
531000 CONTRACTED SERVICE ‐ADMIN 0 280,000 0 0 0 0 280,000 100.00% ‐100.00% ‐100.00%
532100 CONTRACTED SERV‐TEACHERS 183 183 0 0 0 0 183 100.00% ‐100.00% ‐100.00%
553000 COMMUNICATION 3,600 1,575 0 0 0 0 1,575 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 7,300 8,010 0 617 874 1,492 6,518 81.38% ‐100.00% ‐91.59%
561000 SUPPLIES 108,695 133,363 1,151 9,141 24,511 33,653 99,710 74.77% ‐99.14% ‐92.52%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 15,100 3,900 0 905 0 905 2,995 76.78% ‐100.00% ‐74.67%
Page 11 of 19
DEKALB COUNTY BOARD OF EDUCATION
FY2021 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
561500 EXPENDABLE EQUIPMENT 25,465 7,335 0 3,000 68 3,068 4,267 58.17% ‐100.00% ‐55.38%
561600 EXPENDABLE COMPUTER EQUIPMEN 20,800 67,150 4,198 11,001 32,493 43,494 23,656 35.23% ‐93.75% ‐82.13%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES (1,000) (19,000) 779 55,486 0 55,486 (74,486) 392.03% ‐104.10% ‐418.58%
588000 FEDERAL INDIRECT COST CHARGES 0 41,740 0 0 0 0 41,740 100.00% ‐100.00% ‐100.00%
FEDERAL GRANT ADMINISTRATION Total (771,971) 8,273,315 280,565 3,609,613 58,297 3,667,910 4,605,405 55.67% ‐96.61% ‐52.40%
GENERAL ADMINISTRATION 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 123,391 87,110 7,277 91,911 0 91,911 (4,801) ‐5.51% ‐91.65% 15.10%
519000 OTHER MANAGEMENT PERSONNEL 215,811 431,000 0 91,497 0 91,497 339,503 78.77% ‐100.00% ‐76.84%
519100 OTHER ADMINISTRATIVE PERSONNE 210,910 572,916 57,182 475,271 0 475,271 97,645 17.04% ‐90.02% ‐9.50%
519900 OTHER SALARIES & COMPENSATION 1,700,000 3,400,000 13,500 884,672 0 884,672 2,515,328 73.98% ‐99.60% ‐71.61%
520000 EMPLOYEE BENEFITS 0 170,746 0 0 0 0 170,746 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 79,380 56,700 13,230 123,824 0 123,824 (67,124) ‐118.38% ‐76.67% 138.24%
523000 TEACHERS RETIREMENT SYSTEM 108,978 90,079 12,769 142,268 0 142,268 (52,189) ‐57.94% ‐85.82% 72.29%
529000 OTHER EMPLOYEE BENEFITS 59,627 103,083 2,782 49,295 0 49,295 53,788 52.18% ‐97.30% ‐47.83%
530000 PURCHASED PROF/TECH SERVICES 26,134,134 543,300 0 0 0 0 543,300 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 275,433 0 0 371,617 0 371,617 (371,617) NA NA NA
561000 SUPPLIES 856 856 0 0 548 548 308 35.98% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 845,000 0 0 689,018 37,620 726,638 (726,638) NA NA NA
561200 COMPUTER SOFTWARE 1,396,753 0 0 1,396,753 0 1,396,753 (1,396,753) NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMEN 2,596,293 0 12,594 2,053,491 102,540 2,156,030 (2,156,030) NA NA NA
588000 FEDERAL INDIRECT COST CHARGES 22,307,795 69,439,323 0 277,688 0 277,688 69,161,636 99.60% ‐100.00% ‐99.56%
GENERAL ADMINISTRATION Total 56,054,360 74,895,113 119,333 6,647,303 140,708 6,788,011 68,107,101 90.94% ‐99.84% ‐90.32%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 1,650 0 0 0 0 1,650 100.00% ‐100.00% ‐100.00%
514200 SALARY OF CLERICAL STAFF 150,174 155,325 12,956 137,105 0 137,105 18,220 11.73% ‐91.66% ‐3.71%
519900 OTHER SALARIES & COMPENSATION 1,500,000 3,000,000 45,250 4,757,593 0 4,757,593 (1,757,593) ‐58.59% ‐98.49% 73.00%
521000 STATE HEALTH INSURANCE 45,360 45,360 3,780 43,470 0 43,470 1,890 4.17% ‐91.67% 4.55%
523000 TEACHERS RETIREMENT SYSTEM 29,749 29,749 2,566 27,160 0 27,160 2,589 8.70% ‐91.37% ‐0.40%
529000 OTHER EMPLOYEE BENEFITS 45,166 84,916 1,896 133,929 0 133,929 (49,013) ‐57.72% ‐97.77% 72.06%
530000 PURCHASED PROF/TECH SERVICES 26,209,609 600,062 0 95,615 0 95,615 504,447 84.07% ‐100.00% ‐82.62%
553000 COMMUNICATION 4,000 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 0 0 0 26,873 0 26,873 (26,873) NA NA NA
561200 COMPUTER SOFTWARE 5,250 5,250 0 0 0 0 5,250 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 0 0 2,205 0 2,205 (2,205) NA NA NA
SCHOOL ADMINISTRATION Total 27,989,308 3,924,312 66,448 5,223,950 0 5,223,950 (1,299,638) ‐33.12% ‐98.31% 45.22%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514800 ACCOUNTANT 75,852 75,852 6,578 72,166 0 72,166 3,686 4.86% ‐91.33% 3.79%
521000 STATE HEALTH INSURANCE 11,340 11,340 0 0 0 0 11,340 100.00% ‐100.00% ‐100.00%
523000 TEACHERS RETIREMENT SYSTEM 15,026 15,026 0 0 0 0 15,026 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 2,010 2,010 0 0 0 0 2,010 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 10,000 0 767 2,536 3,303 6,697 66.97% ‐100.00% ‐91.64%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 15,000 0 0 2,525 2,525 12,475 83.16% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 35,000 0 0 12,540 12,540 22,460 64.17% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 85,000 0 0 48,600 48,600 36,400 42.82% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ BUSINESS Total 26,206,873 254,228 6,578 72,933 66,202 139,135 115,093 45.27% ‐97.41% ‐68.70%
MAINTENANCE AND OPERATION OF PLANT SERVICES 511600 PROF DEVELOPMENT STIPENDS 474,109 251,609 0 0 0 0 251,609 100.00% ‐100.00% ‐100.00%
518600 CUSTODIAL PERSONNEL 18,769 14,024 0 1,283 0 1,283 12,742 90.85% ‐100.00% ‐90.02%
519900 OTHER SALARIES & COMPENSATION 2,444,000 4,888,000 134,393 5,563,378 0 5,563,378 (675,378) ‐13.82% ‐97.25% 24.16%
529000 OTHER EMPLOYEE BENEFITS 77,830 142,550 7,291 318,303 0 318,303 (175,753) ‐123.29% ‐94.89% 143.59%
530000 PURCHASED PROF/TECH SERVICES 28,676,477 3,153,064 0 229,530 0 229,530 2,923,533 92.72% ‐100.00% ‐92.06%
541000 WATER‐SEWER & CLEANING SERVIC 0 21,500 0 0 21,470 21,470 30 0.14% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 7,925,000 6,890,100 1,148 (36,686) 4,471 (32,215) 6,922,315 100.47% ‐99.98% ‐100.58%
543200 REPAIR & MAINT SERVICE‐TECH 3,750,000 3,725,000 57,357 57,357 0 57,357 3,667,643 98.46% ‐98.46% ‐98.32%
561000 SUPPLIES 36,393,438 34,735,901 108,861 2,168,736 648,071 2,816,807 31,919,093 91.89% ‐99.69% ‐93.19%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 75 0 0 0 0 75 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 3,208,635 3,377,167 7,160 187,879 37,653 225,532 3,151,635 93.32% ‐99.79% ‐93.93%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 25,000 0 0 24,775 24,775 225 0.90% ‐100.00% ‐100.00%
Page 12 of 19
DEKALB COUNTY BOARD OF EDUCATION
FY2021 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
562000 ENERGY / ELECTRICITY 14,408 7,204 0 0 0 0 7,204 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 3,793,999 92,109 1,521,191 2,118,160 1,500,510 3,618,670 (3,526,562) ‐3828.70% 1551.52% 2408.69%
573400 PURCHASE/LEASE EQUIPMENT‐TECH (55,995) (55,995) 0 0 1,760 1,760 (57,755) 103.14% ‐100.00% ‐100.00%
581000 DUES AND FEES 525 525 0 0 0 0 525 100.00% ‐100.00% ‐100.00%
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 86,721,194 57,267,832 1,837,399 10,607,939 2,238,711 12,846,650 44,421,182 77.57% ‐96.79% ‐79.79%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 250,000 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 275,893 307,873 177 9,217 1,480 10,697 297,176 96.53% ‐99.94% ‐96.73%
519900 OTHER SALARIES & COMPENSATION 1,300,000 2,600,000 162,126 4,549,665 1,516 4,551,181 (1,951,181) ‐75.05% ‐93.76% 90.90%
529000 OTHER EMPLOYEE BENEFITS 62,300 90,368 11,812 320,036 0 320,036 (229,667) ‐254.15% ‐86.93% 286.34%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 279,943 0 20,879 451 21,330 258,613 92.38% ‐100.00% ‐91.86%
543000 REPAIR & MAINTENANCE SERVICE 0 600,000 0 0 0 0 600,000 100.00% ‐100.00% ‐100.00%
551900 STUD TRANSP PURCHASED‐OTH SRC 0 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
559500 OTHER PURCHASED SERVICES 56,000 369,963 0 18,115 0 18,115 351,848 95.10% ‐100.00% ‐94.66%
562000 ENERGY / ELECTRICITY 537,412 132,140 0 3,447 603 4,050 128,090 96.94% ‐100.00% ‐97.15%
595000 SPECIAL ITEMS 3,000 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 28,587,250 4,390,288 174,114 4,921,359 4,050 4,925,409 (535,121) ‐12.19% ‐96.03% 22.29%
SUPPORT SERVICES ‐ CENTRAL 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 65,643 0 0 0 0 65,643 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 737,397 646,637 16,554 181,616 0 181,616 465,020 71.91% ‐97.44% ‐69.36%
519900 OTHER SALARIES & COMPENSATION 42,709,870 (7,361) 53,870 2,977,916 0 2,977,916 (2,985,277) 40556.37% ‐831.85% ‐44234.22%
521000 STATE HEALTH INSURANCE 25,515 23,827 945 10,395 0 10,395 13,432 56.37% ‐96.03% ‐52.41%
523000 TEACHERS RETIREMENT SYSTEM 37,816 30,871 4,005 43,938 0 43,938 (13,067) ‐42.33% ‐87.03% 55.27%
529000 OTHER EMPLOYEE BENEFITS 30,634 19,136 3,114 96,174 0 96,174 (77,038) ‐402.58% ‐83.73% 448.27%
530000 PURCHASED PROF/TECH SERVICES 27,773,445 2,871,862 50,435 4,416,150 2,983,683 7,399,834 (4,527,972) ‐157.67% ‐98.24% 67.75%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 151,078 1,269,196 219,800 1,488,996 (1,488,996) NA NA NA
553000 COMMUNICATION 124,000 8,335 48,255 890,968 832,715 1,723,683 (1,715,348) ‐20580.06% 478.94% 11561.25%
553200 COMMUNICATION‐WEB SUBSCRPT/L 27,900 365,940 0 0 0 0 365,940 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 25,250 22,500 0 0 0 0 22,500 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 64,000 41,500 0 2,042 1,162 3,204 38,296 92.28% ‐100.00% ‐94.63%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 2,100 2,100 0 0 0 0 2,100 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 1,443,031 56,055 46,366 1,137,400 88,456 1,225,856 (1,169,801) ‐2086.88% ‐17.28% 2113.54%
561600 EXPENDABLE COMPUTER EQUIPMEN 76,970 76,970 0 0 0 0 76,970 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 267,000 5,000 0 225,456 10,649 236,105 (231,105) ‐4622.11% ‐100.00% 4819.04%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 11,566,415 0 183,491 574,065 49,490 623,555 (623,555) NA NA NA
581000 DUES AND FEES 25,000 47,500 0 24,990 0 24,990 22,510 47.39% ‐100.00% ‐42.61%
SUPPORT SERVICES ‐ CENTRAL Total 84,936,343 4,276,515 558,112 11,850,307 4,185,955 16,036,262 (11,759,747) ‐274.98% ‐86.95% 202.29%
OTHER SUPPORT SERVICES 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 0 0 129,591 0 129,591 (129,591) NA NA NA
517700 FAMILY SERVICES/PARENT COORD 110,406 0 40,061 286,486 0 286,486 (286,486) NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 147,694 147,694 0 0 0 0 147,694 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 0 0 45,250 334,185 0 334,185 (334,185) NA NA NA
521000 STATE HEALTH INSURANCE 19,845 0 8,269 79,447 0 79,447 (79,447) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 21,872 0 9,833 94,752 0 94,752 (94,752) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 6,840 3,914 5,076 39,366 0 39,366 (35,452) ‐905.77% 29.69% 997.20%
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 615 0 615 (615) NA NA NA
553000 COMMUNICATION 10,265 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 45 45 (45) NA NA NA
561200 COMPUTER SOFTWARE 0 0 0 0 2,910 2,910 (2,910) NA NA NA
561500 EXPENDABLE EQUIPMENT 0 1,122,880 0 0 0 0 1,122,880 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 1,149,060 0 0 0 0 1,149,060 100.00% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 467,000 0 0 0 0 467,000 100.00% ‐100.00% ‐100.00%
OTHER SUPPORT SERVICES Total 316,922 2,890,548 108,488 964,443 2,955 967,398 1,923,150 66.53% ‐96.25% ‐63.60%
SCHOOL NUTRITION PROGRAM 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
518400 SCHOOL NUTR PROGRAM CAFETERIA 17,128,698 15,770,898 0 0 0 0 15,770,898 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 3,150,000 6,300,000 90,500 3,339,484 0 3,339,484 2,960,516 46.99% ‐98.56% ‐42.17%
521000 STATE HEALTH INSURANCE 768,760 463,760 0 0 0 0 463,760 100.00% ‐100.00% ‐100.00%
523000 TEACHERS RETIREMENT SYSTEM 757,134 473,353 0 0 0 0 473,353 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 176,656 224,160 6,081 227,754 0 227,754 (3,594) ‐1.60% ‐97.29% 10.84%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 361,801 0 0 0 0 361,801 100.00% ‐100.00% ‐100.00%
Page 13 of 19
DEKALB COUNTY BOARD OF EDUCATION
FY2021 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
561500 EXPENDABLE EQUIPMENT 1,293,950 1,293,950 0 0 0 0 1,293,950 100.00% ‐100.00% ‐100.00%
563000 PURCHASED FOOD 6,709,293 6,709,293 0 0 0 0 6,709,293 100.00% ‐100.00% ‐100.00%
SCHOOL NUTRITION PROGRAM Total 56,087,136 31,597,215 96,581 3,567,239 0 3,567,239 28,029,977 88.71% ‐99.69% ‐87.68%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 0 0 9,227 375,015 0 375,015 (375,015) NA NA NA
519900 OTHER SALARIES & COMPENSATION 125,000 0 0 (225) 0 (225) 225 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 3,313 3,313 297 12,261 0 12,261 (8,948) ‐270.08% ‐91.02% 303.72%
530000 PURCHASED PROF/TECH SERVICES (5,000) 519,000 15,561 512,455 4,343 516,798 2,202 0.42% ‐97.00% 7.72%
530100 CONTRACTED SECURITY‐ATHLETICS 400,000 6,740 0 2,260 4,480 6,740 0 0.00% ‐100.00% ‐63.42%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 70,000 44,430 945 43,657 0 43,657 773 1.74% ‐97.87% 7.19%
530300 COMMERCIAL CARRIERS‐ATHLETICS 45,000 19,128 0 24,058 9,420 33,478 (14,350) ‐75.02% ‐100.00% 37.21%
530400 AWARDS & PRINTING/BINDING‐ATH 20,000 15,000 447 11,364 622 11,986 3,014 20.09% ‐97.02% ‐17.35%
530500 ATHLETIC EVENT STAFF 40,000 173,000 4,781 166,777 0 166,777 6,223 3.60% ‐97.24% 5.17%
558000 TRAVEL ‐ EMPLOYEES 8,000 9,160 293 9,092 1,352 10,444 (1,284) ‐14.02% ‐96.80% 8.29%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 30,000 50,000 1,186 26,244 0 26,244 23,756 47.51% ‐97.63% ‐42.74%
558200 PLAYOFF PAYOUT 30,000 69,500 4,749 49,096 928 50,024 19,476 28.02% ‐93.17% ‐22.94%
561000 SUPPLIES 5,000 10,750 695 10,361 6,478 16,840 (6,090) ‐56.65% ‐93.54% 5.14%
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 31,000 34 54,864 2,679 57,543 (26,543) ‐85.62% ‐99.89% 93.07%
561510 ATHLETICS UNIFORMS 320,000 425,000 32,473 278,264 123,401 401,666 23,334 5.49% ‐92.36% ‐28.57%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 170,000 273,000 13,874 234,633 111,843 346,475 (73,475) ‐26.91% ‐94.92% ‐6.24%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 175,000 65,250 0 79,444 22,494 101,938 (36,688) ‐56.23% ‐100.00% 32.82%
581000 DUES AND FEES 60,000 55,500 0 53,221 2,242 55,463 37 0.07% ‐100.00% 4.61%
581300 ATHLETICS‐HOTEL 21,000 35,542 (2,476) 32,812 0 32,812 2,730 7.68% ‐106.97% 0.71%
ENTERPRISE OPERATIONS Total 1,567,313 1,805,313 82,088 1,975,653 290,283 2,265,936 (460,623) ‐25.51% ‐95.45% 19.38%
COMMUNITY SERVICES OPERATIONS 530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
COMMUNITY SERVICES OPERATIONS Total 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 519900 OTHER SALARIES & COMPENSATION 0 0 0 51,038 0 51,038 (51,038) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 26,102,643 0 0 10,599 0 10,599 (10,599) NA NA NA
572000 BUILDING ACQUISIT/CNSTR/IMPRV 15,000,000 15,000,000 0 0 0 0 15,000,000 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 100,000,000 0 0 0 0 100,000,000 100.00% ‐100.00% ‐100.00%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 41,102,643 115,000,000 0 61,637 0 61,637 114,938,363 99.95% ‐100.00% ‐99.94%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 876,177 884,747 44,936 430,570 0 430,570 454,177 51.33% ‐94.92% ‐46.91%
599000 OTHER USES 0 0 1,657,529 19,433,318 0 19,433,318 (19,433,318) NA NA NA
599001 OTHER‐FICA 850,000 850,000 0 0 0 0 850,000 100.00% ‐100.00% ‐100.00%
599002 OTHER‐MEDICARE 10,500,000 10,500,000 0 0 0 0 10,500,000 100.00% ‐100.00% ‐100.00%
599003 OTHER‐GRP TAX SHELTER ANNUITY 5,350,000 5,350,000 0 0 0 0 5,350,000 100.00% ‐100.00% ‐100.00%
599004 OTHER‐GRP INS LT DISABILITY 3,600,000 3,600,000 0 0 0 0 3,600,000 100.00% ‐100.00% ‐100.00%
599005 OTHER‐SURVIVOR'S INCOME BENEFI 800,000 800,000 0 0 0 0 800,000 100.00% ‐100.00% ‐100.00%
TRANSFERS & OTHER OUTLAYS Total 21,976,177 21,984,747 1,702,465 19,863,888 0 19,863,888 2,120,859 9.65% ‐92.26% ‐1.43%
TOTAL EXPENDITURES 716,005,237 650,769,956 16,588,037 238,992,775 32,146,125 271,138,900 379,631,056 58.34% ‐97.45% ‐59.94%
Page 14 of 19
DEKALB COUNTY BOARD OF EDUCATION
FY2021 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
INTEREST 415000 INVESTMENT INCOME 0 0 0 0 0 0 0 NA NA NA
INTEREST Total 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 42,240,542 42,240,542 0 39,288,900 0 39,288,900 2,951,642 6.99% ‐100.00% 1.47%
TRANSFERS AND OTHER LOCAL Total 42,240,542 42,240,542 0 39,288,900 0 39,288,900 2,951,642 6.99% ‐100.00% 1.47%
TOTAL REVENUE 42,240,542 42,240,542 0 39,288,900 0 39,288,900 2,951,642 6.99% ‐100.00% 1.47%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUN 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 0 0 0 0 0 0 0 NA NA NA
DEBT SERVICE 583000 INTEREST 4,485,542 4,485,542 0 1,533,900 0 1,533,900 2,951,642 65.80% ‐100.00% ‐62.69%
583100 REDEMPTION OF PRINCIPAL 37,755,000 37,755,000 0 37,755,000 0 37,755,000 0 0.00% ‐100.00% 9.09%
DEBT SERVICE Total 42,240,542 42,240,542 0 39,288,900 0 39,288,900 2,951,642 6.99% ‐100.00% 1.47%
TOTAL EXPENDITURES 42,240,542 42,240,542 0 39,288,900 0 39,288,900 2,951,642 6.99% ‐100.00% 1.47%
Page 15 of 19
DEKALB COUNTY BOARD OF EDUCATION
FY2021 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
LOCAL REVENUES 411300 SPLOST ‐ TAX 120,000,000 120,000,000 12,210,170 121,179,680 0 121,179,680 (1,179,680) ‐0.98% ‐89.82% 10.16%
412200 DONATIONS 0 25,698 0 30,698 0 30,698 (5,000) ‐19.46% ‐100.00% 30.32%
419950 OTHER LOCAL REVENUES 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 120,000,000 120,025,698 12,210,170 121,210,378 0 121,210,378 (1,184,680) ‐0.99% ‐89.83% 10.17%
INTEREST 415000 INVESTMENT INCOME 2,050,000 2,050,000 5,183 23,131 0 23,131 2,026,869 98.87% ‐99.75% ‐98.77%
INTEREST Total 2,050,000 2,050,000 5,183 23,131 0 23,131 2,026,869 98.87% ‐99.75% ‐98.77%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 585,446 2,574,255 0 2,574,255 (2,574,255) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DO 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 0 0 585,446 2,574,255 0 2,574,255 (2,574,255) NA NA NA
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 0 0 0 67,616 0 67,616 (67,616) NA NA NA
453000 SALE/COMP ‐ FIXED ASSETS LOSS 0 0 0 0 0 0 0 NA NA NA
461000 CAPITAL CONTRIBUTIONS 0 0 0 0 0 0 0 NA NA NA
451000 ISSUANCE OF BONDS 0 0 0 0 0 0 0 NA NA NA
463000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
464000 EXTRAORDINARY ITEMS 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 0 0 0 67,616 0 67,616 (67,616) NA NA NA
TOTAL REVENUE 122,050,000 122,075,698 12,800,799 123,875,380 0 123,875,380 (1,799,682) ‐1.47% ‐89.51% 10.70%
INSTRUCTION 530000 PURCHASED PROF/TECH SERVICES 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 (300,000) 75,524 795,600 956,754 1,752,354 (2,052,354) 684.12% ‐125.17% ‐389.31%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 300,000 0 9,684 201,793 211,477 88,523 29.51% ‐100.00% ‐96.48%
INSTRUCTION Total 0 5,000 75,524 805,284 1,158,547 1,963,831 (1,958,831) ‐39176.63% 1410.47% 17469.84%
MAINTENANCE AND OPERATION OF PLANT SERVICES 519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 5,294 87,107 0 33,131 0 33,131 53,976 61.97% ‐100.00% ‐58.51%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 30,000 1,110,000 0 321 0 321 1,109,679 99.97% ‐100.00% ‐99.97%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 10,588 2,893 0 3,521 0 3,521 (628) ‐21.69% ‐100.00% 32.75%
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 45,882 1,200,000 0 36,973 0 36,973 1,163,028 96.92% ‐100.00% ‐96.64%
STUDENT TRANSPORTATION SERVICE 573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
573200 PURCHASE/LEASE ‐ BUSES 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00% ‐100.00% ‐100.00%
STUDENT TRANSPORTATION SERVICE Total 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00% ‐100.00% ‐100.00%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 514200 SALARY OF CLERICAL STAFF 39,562 39,562 0 0 0 0 39,562 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 1,378,905 1,378,905 64,413 720,840 0 720,840 658,065 47.72% ‐95.33% ‐42.97%
521000 STATE HEALTH INSURANCE 179,739 179,739 8,222 92,338 0 92,338 87,401 48.63% ‐95.43% ‐43.96%
523000 TEACHERS RETIREMENT SYSTEM 280,994 280,994 12,760 141,010 0 141,010 139,984 49.82% ‐95.46% ‐45.26%
529000 OTHER EMPLOYEE BENEFITS 37,590 37,590 2,042 21,077 0 21,077 16,513 43.93% ‐94.57% ‐38.83%
530000 PURCHASED PROF/TECH SERVICES 3,900,184 3,900,000 271,155 2,723,165 0 2,723,165 1,176,835 30.18% ‐93.05% ‐23.83%
530001 ARCHITECT/ENGINEER 4,164,075 15,507,616 184,698 2,832,170 20,298 2,852,467 12,655,149 81.61% ‐98.81% ‐80.08%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 (75,000) 0 316,752 53,234 369,986 (444,986) 593.31% ‐100.00% ‐560.73%
561600 EXPENDABLE COMPUTER EQUIPMEN 500,000 500,000 0 106,525 16,316 122,841 377,159 75.43% ‐100.00% ‐76.76%
571000 LAND ACQUISITION & DEVELOPMEN 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS (600,000) (600,000) 0 0 0 0 (600,000) 100.00% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 89,748,184 78,942,313 4,062,408 27,325,450 205,544 27,530,994 51,411,319 65.13% ‐94.85% ‐62.24%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 500,000 474,698 0 27,099 59,063 86,162 388,536 81.85% ‐100.00% ‐93.77%
573200 PURCHASE/LEASE ‐ BUSES 0 0 0 0 0 0 0 NA NA NA
573400 PURCHASE/LEASE EQUIPMENT‐TECH 4,000,000 4,026,071 18,050 3,730,272 1,510,743 5,241,015 (1,214,943) ‐30.18% ‐99.55% 1.08%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 104,129,234 104,592,489 4,623,747 38,036,698 1,865,197 39,901,895 64,690,594 61.85% ‐95.58% ‐60.33%
Page 16 of 19
DEKALB COUNTY BOARD OF EDUCATION
FY2021 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 42,240,542 42,240,542 0 39,356,516 0 39,356,516 2,884,026 6.83% ‐100.00% 1.64%
TRANSFERS & OTHER OUTLAYS Total 42,240,542 42,240,542 0 39,356,516 0 39,356,516 2,884,026 6.83% ‐100.00% 1.64%
DEBT SERVICE 581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
583000 INTEREST 0 0 1,625,740 1,746,653 0 1,746,653 (1,746,653) NA NA NA
583100 REDEMPTION OF PRINCIPAL 0 0 930,904 930,904 0 930,904 (930,904) NA NA NA
DEBT SERVICE Total 0 0 2,556,645 2,677,557 0 2,677,557 (2,677,557) NA NA NA
TOTAL EXPENDITURES 147,415,658 149,038,031 7,255,916 80,913,028 3,023,744 83,936,772 65,101,258 43.68% ‐95.13% ‐40.77%
Page 17 of 19
DEKALB COUNTY BOARD OF EDUCATION
FY2021 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
LOCAL REVENUES 416110 STUDENT SALES‐BRKF‐LUNCH PROG 6,280,875 6,280,875 0 165 0 165 6,280,710 100.00% ‐100.00% ‐100.00%
416120 STUDENT SALES‐BRKF PROGRAMS 3,371,803 3,371,803 0 0 0 0 3,371,803 100.00% ‐100.00% ‐100.00%
416210 SUPPL SALES ‐ BRKF‐LUNCH PROG 803,709 803,709 0 0 0 0 803,709 100.00% ‐100.00% ‐100.00%
416220 ADULT SALES ‐ BRKF‐LUNCH PROG 401,855 401,855 0 0 0 0 401,855 100.00% ‐100.00% ‐100.00%
419950 OTHER LOCAL REVENUES 1,573,424 1,573,424 5,279 276,765 0 276,765 1,296,659 82.41% ‐99.66% ‐80.81%
416230 CONTR SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 12,431,666 12,431,666 5,279 276,930 0 276,930 12,154,736 97.77% ‐99.96% ‐97.57%
INTEREST 415000 INVESTMENT INCOME 85,000 85,000 2,835 6,548 0 6,548 78,452 92.30% ‐96.66% ‐91.60%
INTEREST Total 85,000 85,000 2,835 6,548 0 6,548 78,452 92.30% ‐96.66% ‐91.60%
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 0 0 0 0 0 0 0 NA NA NA
435100 SCHOOL NUTR SERVICE GRANTS(ST) 1,214,494 1,214,494 131,048 3,020,193 0 3,020,193 (1,805,699) ‐148.68% ‐89.21% 171.29%
STATE SOURCES Total 1,214,494 1,214,494 131,048 3,020,193 0 3,020,193 (1,805,699) ‐148.68% ‐89.21% 171.29%
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 28,851,450 28,851,450 3,153,376 37,259,160 0 37,259,160 (8,407,710) ‐29.14% ‐89.07% 40.88%
445110 CHILD NUTR PROG GRANTS 10,160,204 10,160,204 977,232 11,458,167 0 11,458,167 (1,297,963) ‐12.77% ‐90.38% 23.03%
445120 (CACFP) FEDERAL GRANTS 247,500 247,500 0 0 0 0 247,500 100.00% ‐100.00% ‐100.00%
445130 FED REIMB ‐ AFTER‐SCHOOL SNACK 366,134 366,134 32,912 449,105 0 449,105 (82,971) ‐22.66% ‐91.01% 33.81%
445200 OTH FED GRANTS THRU GA DOE 50,000 50,000 0 0 0 0 50,000 100.00% ‐100.00% ‐100.00%
445350 CARES ACT‐ESSER 0 0 0 3,782,274 0 3,782,274 (3,782,274) NA NA NA
449000 REV ATTRIB ‐ USDA COMMODITIES 6,920,828 6,920,828 434,157 9,874,202 0 9,874,202 (2,953,374) ‐42.67% ‐93.73% 55.64%
FEDERAL SOURCES Total 46,596,116 46,596,116 4,597,677 62,822,909 0 62,822,909 (16,226,793) ‐34.82% ‐90.13% 47.08%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 1,222,880 1,222,880 0 0 0 0 1,222,880 100.00% ‐100.00% ‐100.00%
451300 ACCR INTEREST‐ISSUANCE OF BOND 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 1,222,880 1,222,880 0 0 0 0 1,222,880 100.00% ‐100.00% ‐100.00%
TOTAL REVENUE 61,550,156 61,550,156 4,736,839 66,126,580 0 66,126,580 (4,576,424) ‐7.44% ‐92.30% 17.20%
GENERAL ADMINISTRATION 530000 PURCHASED PROF/TECH SERVICES 255,000 161,180 0 161,180 0 161,180 0 0.00% ‐100.00% 9.09%
561500 EXPENDABLE EQUIPMENT 0 74,820 3,900 3,900 0 3,900 70,920 94.79% ‐94.79% ‐94.31%
588000 FEDERAL INDIRECT COST CHARGES 596,000 596,000 0 0 0 0 596,000 100.00% ‐100.00% ‐100.00%
GENERAL ADMINISTRATION Total 851,000 832,000 3,900 165,080 0 165,080 666,920 80.16% ‐99.53% ‐78.35%
SUPPORT SERVICES ‐ BUSINESS 519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS Total 0 0 0 0 0 0 0 NA NA NA
SCHOOL NUTRITION PROGRAM 511400 SUBSTITUTE/TEMPORARY EMPLOYE 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 179,814 179,814 16,990 187,986 0 187,986 (8,171) ‐4.54% ‐90.55% 14.05%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518400 SCHOOL NUTR PROGRAM CAFETERIA 16,859,850 16,859,850 1,333,995 12,990,944 0 12,990,944 3,868,906 22.95% ‐92.09% ‐15.94%
519000 OTHER MANAGEMENT PERSONNEL 1,242,712 1,242,712 96,552 1,122,372 0 1,122,372 120,340 9.68% ‐92.23% ‐1.47%
519900 OTHER SALARIES & COMPENSATION 0 0 9,074 1,313,074 0 1,313,074 (1,313,074) NA NA NA
521000 STATE HEALTH INSURANCE 8,675,102 8,675,102 446,159 4,167,726 0 4,167,726 4,507,376 51.96% ‐94.86% ‐47.59%
523000 TEACHERS RETIREMENT SYSTEM 3,374,336 3,374,336 119,117 1,088,188 0 1,088,188 2,286,148 67.75% ‐96.47% ‐64.82%
525000 UNEMPLOYMENT COMPENSATION 7,005 7,005 0 13,367 0 13,367 (6,362) ‐90.82% ‐100.00% 108.17%
526000 WORKMEN COMPENSATION‐CLAIMS 350,200 350,200 61,341 767,057 0 767,057 (416,857) ‐119.03% ‐82.48% 138.95%
529000 OTHER EMPLOYEE BENEFITS 1,051,393 1,051,393 98,104 1,045,474 0 1,045,474 5,919 0.56% ‐90.67% 8.48%
530000 PURCHASED PROF/TECH SERVICES 327,000 327,000 460 1,156 0 1,156 325,844 99.65% ‐99.86% ‐99.61%
543000 REPAIR & MAINTENANCE SERVICE 47,320 127,320 10,833 45,619 7,715 53,333 73,987 58.11% ‐91.49% ‐60.91%
558000 TRAVEL ‐ EMPLOYEES 102,000 102,000 330 2,416 0 2,416 99,585 97.63% ‐99.68% ‐97.42%
559500 OTHER PURCHASED SERVICES 349,285 349,285 15,313 222,315 28,516 250,830 98,455 28.19% ‐95.62% ‐30.57%
561000 SUPPLIES 2,128,844 3,549,824 336,178 2,259,008 385,080 2,644,089 905,735 25.51% ‐90.53% ‐30.58%
561500 EXPENDABLE EQUIPMENT 148,750 180,750 2,092 47,622 158,904 206,526 (25,776) ‐14.26% ‐98.84% ‐71.26%
Page 18 of 19
DEKALB COUNTY BOARD OF EDUCATION
FY2021 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
563000 PURCHASED FOOD 18,380,362 18,378,862 1,744,060 14,169,158 3,632,454 17,801,613 577,249 3.14% ‐90.51% ‐15.90%
563500 FOOD ACQUISITIONS ‐ USDA 5,536,662 5,536,662 454,048 12,047,056 317,905 12,364,961 (6,828,299) ‐123.33% ‐91.80% 137.37%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 3,400 0 2,290 1,110 3,400 0 0.00% ‐100.00% ‐26.53%
573000 PURCHASE EQUIP‐NOT BUSES/COM 700,000 588,000 0 69,868 140,725 210,593 377,407 64.18% ‐100.00% ‐87.04%
581000 DUES AND FEES 15,640 34,640 0 19,240 0 19,240 15,400 44.46% ‐100.00% ‐39.41%
SCHOOL NUTRITION PROGRAM Total 59,476,276 60,918,156 4,744,649 51,581,936 4,672,410 56,254,345 4,663,811 7.66% ‐92.21% ‐7.63%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUN 1,222,880 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 1,222,880 0 0 0 0 0 0 NA NA NA
TOTAL EXPENDITURES 61,550,156 61,750,156 4,748,549 51,747,016 4,672,410 56,419,425 5,330,731 8.63% ‐92.31% ‐8.58%
Page 19 of 19