DEKALB COUNTY BOARD OF EDUCATION
FY2022 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 682,796,267 682,898,402 8,517,724 694,934,389 0 694,934,389 (12,035,987) ‐1.76%
INTEREST 90,000 90,000 81,570 223,430 0 223,430 (133,430) ‐148.26%
STATE SOURCES 494,449,876 494,613,666 52,673,790 474,132,959 0 474,132,959 20,480,707 4.14%
TRANSFERS AND OTHER LOCAL 1,448,256 1,448,256 113 129,049 0 129,049 1,319,207 91.09%
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%
INSTRUCTION 755,647,891 754,896,666 70,580,849 670,670,054 2,055,982 672,726,036 82,170,630 10.89%
PUPIL SERVICES 74,804,229 75,390,301 6,540,526 60,483,535 533,296 61,016,831 14,373,469 19.07%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 14,453,820 12,649,855 1,433,985 11,256,288 180,605 11,436,892 1,212,962 9.59%
INSTRUCTIONAL STAFF TRAINING 370,176 405,027 3,026 337,530 27,637 365,168 39,859 9.84%
EDUCATIONAL MEDIA SERVICES 16,938,019 16,948,616 1,100,204 12,275,485 61,757 12,337,242 4,611,374 27.21%
GENERAL ADMINISTRATION 40,414,766 38,527,204 1,484,723 36,711,891 624,509 37,336,400 1,190,805 3.09%
SCHOOL ADMINISTRATION 74,300,676 74,278,216 6,363,706 66,906,118 0 66,906,118 7,372,098 9.92%
SUPPORT SERVICES ‐ BUSINESS 13,871,133 13,968,692 895,339 10,847,277 530,119 11,377,395 2,591,297 18.55%
MAINTENANCE AND OPERATION OF PLANT SERVICES 118,562,801 122,443,046 8,387,150 93,150,764 8,273,894 101,424,657 21,018,389 17.17%
STUDENT TRANSPORTATION SERVICE 58,818,019 59,038,988 5,339,357 51,600,924 2,235,757 53,836,680 5,202,307 8.81%
SUPPORT SERVICES ‐ CENTRAL 24,593,174 25,835,097 2,031,146 19,936,364 456,393 20,392,757 5,442,340 21.07%
OTHER SUPPORT SERVICES 1,258,491 1,267,665 81,436 1,190,797 0 1,190,797 76,868 6.06%
SCHOOL NUTRITION PROGRAM 335,000 335,000 0 0 0 0 335,000 100.00%
TRANSFERS & OTHER OUTLAYS 1,506,787 1,506,787 0 0 0 0 1,506,787 100.00%
DEBT SERVICE 0 0 0 0 0 0 0 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%
Revenues OVER/UNDER Expenditures (17,090,585) (18,440,837) (42,968,251) 134,052,800 119,072,852
BEGINNING BALANCE 184,818,811 184,818,811
ENDING BALANCE 318,871,612 303,891,663
1
FY2022
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,197,491,161
YTD EXPENSE
$1,035,367,026 86.5%
UNEXPENDED BUDGET
$162,124,135 13.5%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2022
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 670,670,054 , 64.8%
DEBT SERVICE, 0 , 0.0%
SCHOOL NUTRITION
PROGRAM, 0 , 0.0%
OTHER SUPPORT SERVICES,
1,190,797 , 0.1%
TRANSFERS & OTHER
OUTLAYS, 0 , 0.0%
SUPPORT SERVICES ‐ CENTRAL, PUPIL SERVICES,
19,936,364 , 1.9% 60,483,535 , 5.8%
STUDENT TRANSPORTATION IMPROVEMENT OF
SERVICE, 51,600,924 , 5.0% INSTRUCTIONAL SERVICES,
11,256,288 , 1.1%
MAINTENANCE AND
OPERATION, 93,150,764 , 9.0% INSTRUCTIONAL STAFF
TRAINING, 337,530 , 0.0%
SUPPORT SERVICES ‐
BUSINESS, 10,847,277 , 1.0% EDUCATIONAL MEDIA
SERVICES, 12,275,485 , 1.2%
SCHOOL ADMINISTRATION,
66,906,118 , 6.5% GENERAL OPERATIONS YTD EXPENSES GENERAL ADMINISTRATION,
36,711,891 , 3.5%
$1,035,367,026 (GOLD Case: $22,500.000)
3
FY2022
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250 300 350 400 450 500 550 600 650 700 750
INSTRUCTION $670.670
PUPIL SERVICES $60.484
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$11.256
INSTRUCTIONAL STAFF TRAINING $0.338
EDUCATIONAL MEDIA SERVICES $12.275
GENERAL ADMINISTRATION $36.712 (GOLD Case: $22,500.000)
SCHOOL ADMINISTRATION $66.906
SUPPORT SERVICES ‐ BUSINESS $10.847
MAINTENANCE AND OPERATION $93.151
STUDENT TRANSPORTATION SERVICE $51.601
SUPPORT SERVICES ‐ CENTRAL $19.936
OTHER SUPPORT SERVICES $1.191
SCHOOL NUTRITION PROGRAM $0.000
TRANSFERS & OTHER OUTLAYS $0.000
DEBT SERVICE $0.000
GENERAL OPERATIONS YTD EXPENSES
$1,035,367,026
4
FY2022
DCSD General Fund
YTD REVENUE Budget vs Collections
800
Millions
$682.98 $694.93
700
600
$494.73
500 $474.13
REVENUE BUDGET
400
YTD ACTUALS
300
200
100
$0.09 $0.22 $1.45 $0.13
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $684,436,658 Actual: $695,286,867 101.59%
(STATE) Budgeted: $494,613,666 Actual: $474,132,959 95.86%
TOTAL Budgeted: $1,179,050,324 Actual: $1,169,419,826 99.18%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2022 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 32,254,259 32,531,243 2,607,119 31,922,029 0 31,922,029 609,214 1.87%
INTEREST 0 0 164 418 0 418 (418)
STATE SOURCES 15,658,945 15,680,442 1,563,575 14,361,665 0 14,361,665 1,318,777 8.41%
FEDERAL SOURCES 402,861,299 571,094,140 90,256,246 211,189,343 0 211,189,343 359,904,797 63.02%
TRANSFERS AND OTHER LOCAL 934,708 934,708 44,936 430,570 0 430,570 504,138 53.94%
Total Revenue 451,709,211 620,240,533 94,472,040 257,904,026 0 257,904,026 362,336,507 58.42%
INSTRUCTION 163,053,772 250,134,037 8,523,133 131,841,831 21,488,652 153,330,483 96,803,554 38.70%
PUPIL SERVICES 36,061,252 27,749,243 1,214,788 16,083,775 2,407,563 18,491,337 9,257,906 33.36%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 29,483,573 4,579,819 134,988 4,829,376 465,974 5,295,350 (715,532) ‐15.62%
INSTRUCTIONAL STAFF TRAINING 53,675,395 35,604,416 1,675,269 16,762,661 737,541 17,500,202 18,104,214 50.85%
EDUCATIONAL MEDIA SERVICES 2,957,698 6,143,016 7,688 108,868 59,235 168,103 5,974,913 97.26%
FEDERAL GRANT ADMINISTRATION (771,971) 8,273,315 280,565 3,609,613 58,297 3,667,910 4,605,405 55.67%
GENERAL ADMINISTRATION 56,054,360 74,895,113 119,333 6,647,303 140,708 6,788,011 68,107,101 90.94%
SCHOOL ADMINISTRATION 27,989,308 3,924,312 66,448 5,223,950 0 5,223,950 (1,299,638) ‐33.12%
SUPPORT SERVICES ‐ BUSINESS 26,206,873 254,228 6,578 72,933 66,202 139,135 115,093 45.27%
MAINTENANCE AND OPERATION OF PLANT SERVICES 86,721,194 57,267,832 1,837,399 10,607,939 2,238,711 12,846,650 44,421,182 77.57%
STUDENT TRANSPORTATION SERVICE 28,587,250 4,390,288 174,114 4,921,359 4,050 4,925,409 (535,121) ‐12.19%
SUPPORT SERVICES ‐ CENTRAL 84,936,343 4,276,515 558,112 11,850,307 4,185,955 16,036,262 (11,759,747) ‐274.98%
OTHER SUPPORT SERVICES 316,922 2,890,548 108,488 964,443 2,955 967,398 1,923,150 66.53%
SCHOOL NUTRITION PROGRAM 56,087,136 31,597,215 96,581 3,567,239 0 3,567,239 28,029,977 88.71%
ENTERPRISE OPERATIONS 1,567,313 1,805,313 82,088 1,975,653 290,283 2,265,936 (460,623) ‐25.51%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 41,102,643 115,000,000 0 61,637 0 61,637 114,938,363 99.95%
TRANSFERS & OTHER OUTLAYS 21,976,177 21,984,747 1,702,465 19,863,888 0 19,863,888 2,120,859 9.65%
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%
Revenues OVER/UNDER Expenditures (264,296,026) (30,529,423) 77,884,004 18,911,251 (13,234,874) (17,294,548)
BEGINNING BALANCE 562,660 562,660
ENDING BALANCE 19,473,911 (12,672,214)
6
DEKALB COUNTY BOARD OF EDUCATION
FY2022 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
INTEREST 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 42,240,542 42,240,542 0 39,288,900 0 39,288,900 2,951,642 6.99%
Total Revenue 42,240,542 42,240,542 0 39,288,900 0 39,288,900 2,951,642 6.99%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
DEBT SERVICE 42,240,542 42,240,542 0 39,288,900 0 39,288,900 2,951,642 6.99%
Total Expenditures 42,240,542 42,240,542 0 39,288,900 0 39,288,900 2,951,642 6.99%
Revenues OVER/UNDER Expenditures 0 0 0 0 0 0
BEGINNING BALANCE 47,605 47,605
ENDING BALANCE 47,605 47,605
7
DEKALB COUNTY BOARD OF EDUCATION
FY2022 CAPITAL PROJECTS (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 120,000,000 120,025,698 12,210,170 121,210,378 0 121,210,378 (1,184,680) ‐0.99%
INTEREST 2,050,000 2,050,000 5,183 23,131 0 23,131 2,026,869 98.87%
STATE SOURCES 0 0 585,446 2,574,255 0 2,574,255 (2,574,255) NA
TRANSFERS AND OTHER LOCAL 0 0 0 67,616 0 67,616 (67,616) NA
Total Revenue 122,050,000 122,075,698 12,800,799 123,875,380 0 123,875,380 (1,799,682) ‐1.47%
INSTRUCTION 0 5,000 75,524 805,284 1,158,547 1,963,831 (1,958,831) ‐39176.63%
MAINTENANCE AND OPERATION OF PLANT SERVICES 45,882 1,200,000 0 36,973 0 36,973 1,163,028 96.92%
STUDENT TRANSPORTATION SERVICE 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 104,129,234 104,592,489 4,623,747 38,036,698 1,865,197 39,901,895 64,690,594 61.85%
TRANSFERS & OTHER OUTLAYS 42,240,542 42,240,542 0 39,356,516 0 39,356,516 2,884,026 6.83%
DEBT SERVICE 0 0 2,556,645 2,677,557 0 2,677,557 (2,677,557) 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%
Revenues OVER/UNDER Expenditures (25,365,658) (26,962,333) 5,544,883 42,962,352 39,938,608 (66,900,940)
BEGINNING BALANCE 331,536,217 331,536,217
ENDING BALANCE 374,498,568 371,474,824
8
DEKALB COUNTY BOARD OF EDUCATION
FY2022 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 12,431,666 12,431,666 5,279 276,930 0 276,930 12,154,736 97.77%
INTEREST 85,000 85,000 2,835 6,548 0 6,548 78,452 92.30%
STATE SOURCES 1,214,494 1,214,494 131,048 3,020,193 0 3,020,193 (1,805,699) ‐148.68%
FEDERAL SOURCES 46,596,116 46,596,116 4,597,677 62,822,909 0 62,822,909 (16,226,793) ‐34.82%
TRANSFERS AND OTHER LOCAL 1,222,880 1,222,880 0 0 0 0 1,222,880 100.00%
Total Revenue 61,550,156 61,550,156 4,736,839 66,126,580 0 66,126,580 (4,576,424) ‐7.44%
GENERAL ADMINISTRATION 851,000 832,000 3,900 165,080 0 165,080 666,920 80.16%
SUPPORT SERVICES ‐ BUSINESS 0 0 0 0 0 0 0 NA
SCHOOL NUTRITION PROGRAM 59,476,276 60,918,156 4,744,649 51,581,936 4,672,410 56,254,345 4,663,811 7.66%
TRANSFERS & OTHER OUTLAYS 1,222,880 0 0 0 0 0 0 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%
Revenues OVER/UNDER Expenditures 0 (200,000) (11,710) 14,379,564 9,707,155 (9,907,155)
BEGINNING BALANCE 8,711,340 8,711,340
ENDING BALANCE 23,090,904 18,418,494
9