DEKALB COUNTY BOARD OF EDUCATION
FY2022 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2022
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 682,878,667 682,980,802 8,421,309 703,355,699 0 703,355,699 (20,374,897) ‐2.98%
INTEREST 90,000 90,000 125,074 348,504 0 348,504 (258,504) ‐287.23%
STATE SOURCES 494,723,111 537,945,678 53,241,681 527,374,640 0 527,374,640 10,571,038 1.97%
TRANSFERS AND OTHER LOCAL 1,448,256 1,448,256 5 129,053 0 129,053 1,319,203 91.09%
Total Revenue 1,179,140,034 1,222,464,736 61,788,070 1,231,207,895 0 1,231,207,895 (8,743,160) ‐0.72%
INSTRUCTION 755,802,652 755,484,736 68,227,141 738,385,645 955,396 739,341,041 16,143,695 2.14%
PUPIL SERVICES 74,810,198 75,396,269 6,324,494 66,641,655 357,465 66,999,120 8,397,149 11.14%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 14,510,372 12,818,107 1,076,889 12,332,679 178,456 12,511,135 306,972 2.39%
INSTRUCTIONAL STAFF TRAINING 370,176 405,027 23,285 38,494 4,352 42,847 362,180 89.42%
EDUCATIONAL MEDIA SERVICES 16,938,019 16,951,116 1,100,652 13,372,778 33,314 13,406,092 3,545,025 20.91%
GENERAL ADMINISTRATION 40,414,766 40,464,450 1,722,715 38,350,510 336,569 38,687,078 1,777,372 4.39%
SCHOOL ADMINISTRATION 74,300,676 74,278,216 6,322,044 73,228,162 0 73,228,162 1,050,054 1.41%
SUPPORT SERVICES ‐ BUSINESS 13,871,133 15,468,692 1,860,856 12,706,080 646,488 13,352,568 2,116,124 13.68%
MAINTENANCE AND OPERATION OF PLANT SERVICES 118,562,801 119,858,300 10,103,784 103,535,128 6,680,231 110,215,359 9,642,941 8.05%
STUDENT TRANSPORTATION SERVICE 58,885,519 58,207,988 5,251,620 56,851,264 2,116,101 58,967,365 (759,377) ‐1.30%
SUPPORT SERVICES ‐ CENTRAL 24,663,089 25,849,047 2,447,854 22,382,207 221,158 22,603,365 3,245,681 12.56%
OTHER SUPPORT SERVICES 1,258,491 1,267,665 31,554 1,207,979 0 1,207,979 59,686 4.71%
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 1,196,229,680 1,198,291,400 104,492,888 1,139,032,582 11,529,530 1,150,562,112 47,729,288 3.98%
Revenues OVER/UNDER Expenditures (17,089,647) 24,173,335 (42,704,819) 92,175,314 80,645,783
BEGINNING BALANCE 184,818,811 184,818,811
ENDING BALANCE 276,994,125 265,464,594
1
FY2022
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,198,291,400
YTD EXPENSE
$1,139,032,582 95.1%
UNEXPENDED BUDGET
$59,258,818 4.9%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2022
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 738,385,645 , 64.8%
DEBT SERVICE, 0 , 0.0%
SCHOOL NUTRITION
PROGRAM, 0 , 0.0%
OTHER SUPPORT SERVICES,
1,207,979 , 0.1%
TRANSFERS & OTHER OUTLAYS,
0 , 0.0%
SUPPORT SERVICES ‐ CENTRAL, PUPIL SERVICES,
22,382,207 , 2.0% 66,641,655 , 5.9%
STUDENT TRANSPORTATION IMPROVEMENT OF
SERVICE, 56,851,264 , 5.0% INSTRUCTIONAL SERVIC
12,332,679 , 1.1%
MAINTENANCE AND
OPERATION, 103,535,128 , 9.1% INSTRUCTIONAL STAFF
TRAINING, 38,494 , 0.0%
SUPPORT SERVICES ‐
BUSINESS, 12,706,080 , 1.1% EDUCATIONAL MEDIA SERVICE
13,372,778 , 1.2%
SCHOOL ADMINISTRATION,
73,228,162 , 6.4% GENERAL OPERATIONS YTD EXPENSES GENERAL ADMINISTRATIO
38 350 510 3 4%
$
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 $738
PUPIL SERVICES $66.642
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$12.333
INSTRUCTIONAL STAFF TRAINING $0.038
EDUCATIONAL MEDIA SERVICES $13.373
GENERAL ADMINISTRATION $38.351 (GOLD Case: $22,500.000)
SCHOOL ADMINISTRATION $73.228
SUPPORT SERVICES ‐ BUSINESS $12.706
MAINTENANCE AND OPERATION $103.535
STUDENT TRANSPORTATION SERVICE $56.851
SUPPORT SERVICES ‐ CENTRAL $22.382
OTHER SUPPORT SERVICES $1.208
SCHOOL NUTRITION PROGRAM $0.000
TRANSFERS & OTHER OUTLAYS $0.000
DEBT SERVICE $0.000
GENERAL OPERATIONS YTD EXPENSES
$1,139,032,582
4
FY2022
DCSD General Fund
YTD REVENUE Budget vs Collections
800
Millions
$682.98 $703.36
700
600
$537.95 $527.37
500
REVENUE BUDGET
400
YTD ACTUALS
300
200
100
$0.09 $0.35 $1.45 $0.13
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $684,519,058 Actual: $703,833,256 102.82%
(STATE) Budgeted: $537,945,678 Actual: $527,374,640 98.03%
TOTAL Budgeted: $1,222,464,736 Actual: $1,231,207,895 100.72%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2022 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2022
(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 32,646,910 2,916,631 34,838,660 0 34,838,660 (2,191,750) ‐6.71%
INTEREST 0 0 252 670 0 670 (670)
STATE SOURCES 15,658,945 16,209,442 214,339 14,576,004 0 14,576,004 1,633,438 10.08%
FEDERAL SOURCES 421,081,229 596,653,418 6,842,256 218,031,599 0 218,031,599 378,621,819 63.46%
TRANSFERS AND OTHER LOCAL 934,708 934,708 90,564 521,134 0 521,134 413,574 44.25%
Total Revenue 469,929,141 646,444,478 10,064,041 267,968,067 0 267,968,067 378,476,411 58.55%
INSTRUCTION 140,679,621 256,096,663 10,371,552 142,743,555 16,670,916 159,414,471 96,682,193 37.75%
PUPIL SERVICES 35,566,098 28,757,102 1,495,354 17,812,098 1,851,028 19,663,126 9,093,976 31.62%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 29,294,459 2,030,829 298,124 5,144,403 245,098 5,389,501 (3,358,672) ‐165.38%
INSTRUCTIONAL STAFF TRAINING 52,358,514 35,722,082 2,254,053 19,360,600 669,329 20,029,929 15,692,152 43.93%
EDUCATIONAL MEDIA SERVICES 2,956,710 6,140,516 7,339 120,565 73,947 194,512 5,946,004 96.83%
FEDERAL GRANT ADMINISTRATION (790,758) 8,434,158 313,479 3,952,793 35,574 3,988,367 4,445,790 52.71%
GENERAL ADMINISTRATION 53,428,549 74,902,197 246,031 6,964,839 134,740 7,099,579 67,802,618 90.52%
SCHOOL ADMINISTRATION 27,932,344 3,930,299 471,296 5,695,246 0 5,695,246 (1,764,947) ‐44.91%
SUPPORT SERVICES ‐ BUSINESS 26,206,873 254,228 61,291 136,277 14,187 150,464 103,765 40.82%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,119,390 64,312,338 1,737,213 12,345,152 859,165 13,204,318 51,108,021 79.47%
STUDENT TRANSPORTATION SERVICE 28,330,625 3,529,380 11,653 4,933,012 39,170 4,972,182 (1,442,802) ‐40.88%
SUPPORT SERVICES ‐ CENTRAL 81,085,427 4,325,393 (84,013) 11,772,453 4,054,743 15,827,197 (11,501,804) ‐265.91%
OTHER SUPPORT SERVICES 316,922 2,890,548 59,813 978,814 2,955 981,769 1,908,779 66.04%
SCHOOL NUTRITION PROGRAM 52,933,840 22,094,240 0 3,567,239 0 3,567,239 18,527,001 83.85%
ENTERPRISE OPERATIONS 1,567,313 1,806,083 155,092 2,130,745 321,215 2,451,960 (645,877) ‐35.76%
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 1,638,877 21,502,765 0 21,502,765 481,982 2.19%
Total Expenditures 670,064,747 652,210,803 19,037,155 259,222,196 24,972,067 284,194,263 368,016,540 56.43%
Revenues OVER/UNDER Expenditures (200,135,606) (5,766,325) (8,973,114) 8,745,871 (16,226,196) 10,459,871
BEGINNING BALANCE 562,660 562,660
ENDING BALANCE 9,308,531 (15,663,536)
6
DEKALB COUNTY BOARD OF EDUCATION
FY2022 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2022
(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
6/30/2022
(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 12,677,524 133,887,902 0 133,887,902 (13,862,204) ‐11.55%
INTEREST 2,050,000 2,050,000 7,171 30,302 0 30,302 2,019,698 98.52%
STATE SOURCES 0 0 1,042,486 3,616,741 0 3,616,741 (3,616,741) NA
TRANSFERS AND OTHER LOCAL 0 0 0 67,616 0 67,616 (67,616) NA
Total Revenue 122,050,000 122,075,698 13,727,181 137,602,561 0 137,602,561 (15,526,863) ‐12.72%
INSTRUCTION 0 5,000 61,755 867,040 2,173,052 3,040,091 (3,035,091) ‐60701.82%
MAINTENANCE AND OPERATION OF PLANT SERVICES 45,882 1,200,000 0 51,344 0 51,344 1,148,657 95.72%
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 3,157,108 41,193,806 2,252,170 43,445,976 61,146,513 58.46%
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 0 2,677,557 0 2,677,557 (2,677,557) NA
Total Expenditures 147,415,658 149,038,031 3,218,863 84,146,263 4,425,221 88,571,484 60,466,547 40.57%
Revenues OVER/UNDER Expenditures (25,365,658) (26,962,333) 10,508,318 53,456,298 49,031,077 (75,993,410)
BEGINNING BALANCE 331,536,217 331,536,217
ENDING BALANCE 384,992,515 380,567,294
8
DEKALB COUNTY BOARD OF EDUCATION
FY2022 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2022
(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 12,431,666 200 277,130 0 277,130 12,154,536 97.77%
INTEREST 85,000 85,000 4,347 10,895 0 10,895 74,105 87.18%
STATE SOURCES 1,214,494 1,214,494 131,048 3,151,241 0 3,151,241 (1,936,747) ‐159.47%
FEDERAL SOURCES 46,596,116 46,596,116 2,229,356 65,052,266 0 65,052,266 (18,456,150) ‐39.61%
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 2,364,951 68,491,531 0 68,491,531 (6,941,375) ‐11.28%
GENERAL ADMINISTRATION 851,000 757,180 (3,900) 161,180 0 161,180 596,000 78.71%
SUPPORT SERVICES ‐ BUSINESS 0 0 0 0 0 0 0 NA
SCHOOL NUTRITION PROGRAM 59,476,276 60,992,976 3,801,581 55,375,954 3,189,435 58,565,389 2,427,587 3.98%
TRANSFERS & OTHER OUTLAYS 1,222,880 0 0 0 0 0 0 NA
Total Expenditures 61,550,156 61,750,156 3,797,681 55,537,134 3,189,435 58,726,569 3,023,587 4.90%
Revenues OVER/UNDER Expenditures 0 (200,000) (1,432,730) 12,954,397 9,764,963 (9,964,963)
BEGINNING BALANCE 8,711,340 8,711,340
ENDING BALANCE 21,665,737 18,476,302
9