2022_06 FY2022 DETAIL FINANCIAL REPORT

AID 1414669 · View on Simbli

Agenda Item

i. Acceptance of the June 2022 Monthly Financial Reports

Summary: Presented by: Mr. Charles Burbridge, Chief Financial Officer, Division of Finance
Request: It is requested that the Board of Education accept the June 2022 Monthly Financial Reports.
Contact: Mr. Charles Burbridge, Chief Financial Officer, Division of Finance, 678.676.0289
Status: General Counsel approval not required.
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                         FY2022 GENERAL FUND (DETAIL)
                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                    6/30/2022
                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                               1           12
                                                                                                                                                                                                            % 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          5,075,027       650,882,383             0         650,882,383      (29,882,383)        ‐4.81%      ‐99.18%        4.81%
                                   411210    OTHER SALES TAXES                    15,000,000       15,000,000                  0        14,258,018             0          14,258,018          741,982          4.95%     ‐100.00%       ‐4.95%
                                   411900    OTHER TAXES                           2,800,000        2,800,000            222,105         4,242,438             0           4,242,438       (1,442,438)       ‐51.52%      ‐92.07%       51.52%
                                   411910    TITLE AD VALOREM TAX (TAVT)          29,000,000       29,000,000          2,965,533        32,064,498             0          32,064,498       (3,064,498)       ‐10.57%      ‐89.77%       10.57%
                                   412200    DONATIONS                                 6,700            8,835                  0             2,535             0               2,535            6,300         71.31%     ‐100.00%      ‐71.31%
                                   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             NA           NA           NA
                                   414000    TRANSPORTATION FEES                      75,000           75,000             58,936           371,859             0             371,859         (296,859)      ‐395.81%      ‐21.42%      395.81%
                                   419200    CONTRIBUTIONS‐PRIVATE SOURCES                 0                0                  0             1,530             0               1,530           (1,530)            NA           NA           NA
                                   419400    TEXTBOOK SALES                            1,000            1,000                400             8,220             0               8,220           (7,220)      ‐722.00%      ‐60.00%      722.00%
                                   419900    FED INDIRECT COST REIMBURSEMNT       12,835,967       12,835,967                  0           277,688             0             277,688       12,558,279         97.84%     ‐100.00%      ‐97.84%
                                   419950    OTHER LOCAL REVENUES                  2,130,000        2,230,000             99,309         1,238,990             0           1,238,990          991,010         44.44%      ‐95.55%      ‐44.44%
                                   411990    CHARTER COMMISSION LOCAL REV                                                      0                 0             0                   0                0             NA           NA           NA
                                   419500    SERVICES PROVIDED OTHER LUAS                   0               0                  0             7,540             0               7,540           (7,540)            NA           NA           NA
 LOCAL REVENUES Total                                                             682,878,667     682,980,802          8,421,309       703,355,699             0         703,355,699      (20,374,897)        ‐2.98%      ‐98.77%        2.98%
 INTEREST                          415000    INVESTMENT INCOME                         90,000          90,000            125,074           348,504             0             348,504         (258,504)      ‐287.23%       38.97%      287.23%
 INTEREST Total                                                                        90,000          90,000            125,074           348,504             0             348,504         (258,504)      ‐287.23%       38.97%      287.23%
 STATE SOURCES                     431200    TOTAL QBE FORMULA EARNINGS           601,109,703     622,861,867         57,237,401       597,397,305             0         597,397,305       25,464,562          4.09%      ‐90.81%       ‐4.09%
                                   431220    QBE ALLOTMENT (OPER COSTS)            40,713,904      40,713,904          3,385,975        40,651,546             0          40,651,546           62,358          0.15%      ‐91.68%       ‐0.15%
                                   431240    QBE CONTRA ACCT‐AUSTERITY REDN       (21,247,836)              0          5,311,959         3,273,840             0           3,273,840       (3,273,840)            NA           NA           NA
                                   431250    TOTAL STATE CATEGORICAL GRANTS        10,877,545      10,877,545            940,511        31,937,780             0          31,937,780      (21,060,235)      ‐193.61%      ‐91.35%      193.61%
                                   431400    QBE CONTRA ACCOUNT (DEBIT)          (143,182,231)   (143,182,231)       (14,228,611)     (150,072,599)            0        (150,072,599)       6,890,368         ‐4.81%      ‐90.06%        4.81%
                                   438000    OTHER GRANTS FROM GEORGIA DOE          6,452,026       6,674,593            594,446         4,186,768             0           4,186,768        2,487,825         37.27%      ‐91.09%      ‐37.27%
                                   439950    FUNDS ‐ OTHER STATE AGENCIES                                                      0                 0             0                   0                0             NA           NA           NA
                                   439120    ON BEHALF PAYMENTS ‐ TRS                       0               0                  0                 0             0                   0                0             NA           NA           NA
                                   439130    ON BEHALF PAYMENTS ‐ PSERS                     0               0                  0                 0             0                   0                0             NA           NA           NA
                                   439110    OB PAYMENTS ‐ HEALTH INSURANCE                                                    0                 0             0                   0                0             NA           NA           NA
 STATE SOURCES Total                                                             494,723,111      537,945,678         53,241,681       527,374,640             0         527,374,640       10,571,038          1.97%      ‐90.10%       ‐1.97%
 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                  5           117,014             0             117,014         (117,014)            NA           NA           NA
                                   459951    SCHOOL RESTITUTION                            0                0                  0            12,039             0              12,039          (12,039)            NA           NA           NA
                                   463000    SPECIAL ITEMS                                                                     0                 0             0                   0                0             NA           NA           NA
                                   464000    EXTRAORDINARY ITEMS                                                               0                 0             0                   0                0             NA           NA           NA
                                   459950    OTHER SOURCE                                  0                0                  0                 0             0                   0                0             NA           NA           NA
 TRANSFERS AND OTHER LOCAL Total                                                   1,448,256        1,448,256                  5           129,053             0             129,053        1,319,203         91.09%     ‐100.00%      ‐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%      ‐39.35%        0.72%

 INSTRUCTION                        511000   TEACHERS                            399,100,241      399,416,585        38,378,622       395,442,399             259       395,442,658        3,973,927          0.99%       ‐90.39%       ‐0.99%
                                    511300   SUBSTITUTE/TEMPORARY EMPLOYEE         6,126,537        6,161,537           275,740         6,088,189               0         6,088,189           73,348          1.19%       ‐95.52%       ‐1.19%
                                    511400   SUBSTITUTE/TEMPORARY EMPLOYEE            95,425           95,425             3,880           144,592               0           144,592          (49,167)       ‐51.52%       ‐95.93%       51.52%
                                    511500   EXTENDED DAY ‐ TEACHERS                 632,853          641,661               739           600,129               0           600,129           41,532          6.47%       ‐99.88%       ‐6.47%
                                    511600   PROF DEVELOPMENT STIPENDS                75,000           80,000                 0             4,456               0             4,456           75,544         94.43%      ‐100.00%      ‐94.43%
                                    511700   EXTENDED YEAR                            41,181           38,784                 0            18,242               0            18,242           20,542         52.97%      ‐100.00%      ‐52.97%
                                    511800   ART ‐ MUSIC ‐ PE                     32,662,221       32,662,221         2,678,768        27,384,715               0        27,384,715        5,277,505         16.16%       ‐91.80%      ‐16.16%
                                    513000   PRINCIPAL                                     0                0                 0                 0               0                 0                0             NA            NA           NA
                                    514000   AIDES AND PARAPROFESSIONALS          30,177,999       30,116,378         2,055,645        22,771,560               0        22,771,560        7,344,817         24.39%       ‐93.17%      ‐24.39%
                                    514200   SALARY OF CLERICAL STAFF                      0                0                 0                 0               0                 0                0             NA            NA           NA
                                    514500   INTERPRETER                             382,184          382,184            13,878           175,540               0           175,540          206,644         54.07%       ‐96.37%      ‐54.07%
                                    516100   TECHNOLOGY SPECIALIST                   155,092          155,092             6,087            45,654               0            45,654          109,438         70.56%       ‐96.08%      ‐70.56%
                                    516400   PHYS/OCCUP/SPEECH THERAPIST           7,555,685        7,555,685           567,580         5,732,093               0         5,732,093        1,823,591         24.14%       ‐92.49%      ‐24.14%
                                    517100   TEACHER SUPT SPEC/DIAG/AUDIO                  0                0                 0                 0               0                 0                0             NA            NA           NA
                                    517200   ELEMENTARY COUNSELOR                    127,524          127,524             6,607            72,767               0            72,767           54,757         42.94%       ‐94.82%      ‐42.94%
                                    517300   SECONDARY COUNSELOR                                                              0                 0               0                 0                0             NA            NA           NA
                                    517400   SCHOOL PSYCHOLOGIST                            0               0                 0                 0               0                 0                0             NA            NA           NA
                                    517800   GRADUATION COACH                                                                 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%
                                    519100   OTHER ADMINISTRATIVE PERSONNEL                0               0                  0                 0               0                 0                0             NA            NA           NA




                                                                                                     Page 1 of 22
                                                                                    DEKALB COUNTY BOARD OF EDUCATION
                                                                                    FY2022 GENERAL FUND (DETAIL)
                                                                                   STATEMENT OF REVENUE & EXPENDITURES
                                                                                                6/30/2022
                                                                                              (UNAUDITED)
                                                                                                                                                                                                                      1           12
                                                                                                                                                                                                   % 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
                                  519900   OTHER SALARIES & COMPENSATION      (9,564,268)     (9,552,543)            2,700       15,584,854              0        15,584,854     (25,137,398)       263.15%     ‐100.03%     ‐263.15%
                                  519910   EXTRA ACTIVITY SALARIES                     0               0                 0                0              0                 0               0             NA           NA           NA
                                  521000   STATE HEALTH INSURANCE             91,523,620      91,829,864         5,911,239       60,602,029              0        60,602,029      31,227,835         34.01%      ‐93.56%      ‐34.01%
                                  523000   TEACHERS RETIREMENT SYSTEM         93,292,940      93,020,935         7,201,202       73,962,165              0        73,962,165      19,058,770         20.49%      ‐92.26%      ‐20.49%
                                  525000   UNEMPLOYMENT COMPENSATION              40,000          40,000            26,034           64,927              0            64,927         (24,927)       ‐62.32%      ‐34.92%       62.32%
                                  526000   WORKMEN COMPENSATION‐CLAIMS         9,173,000       8,768,350           698,647        6,792,034         40,046         6,832,080       1,936,270         22.08%      ‐92.03%      ‐22.54%
                                  526001   WORKERS COMP‐ INSURANCE PREMIU              0               0                 0                0              0                 0               0             NA           NA           NA
                                  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            18,058,149      18,020,985         5,160,552       53,637,000              0        53,637,000     (35,616,015)      ‐197.64%      ‐71.36%      197.64%
                                  530000   PURCHASED PROF/TECH SERVICES        4,014,461       4,856,744           205,975        3,693,879        194,097         3,887,976         968,768         19.95%      ‐95.76%      ‐23.94%
                                  530010   PURCHASED SERVICES‐OTHER FEES               0         (90,000)                0           39,282              0            39,282        (129,282)       143.65%     ‐100.00%     ‐143.65%
                                  530070   ADA‐PURCHASED PROF/TECH SERVIC              0               0                 0                0              0                 0               0             NA           NA           NA
                                  532100   CONTRACTED SERV‐TEACHERS                    0               0                 0                0              0                 0               0             NA           NA           NA
                                  543000   REPAIR & MAINTENANCE SERVICE                0         125,070            10,958           94,578          2,337            96,915          28,155         22.51%      ‐91.24%      ‐24.38%
                                  544100   RENTAL OF LAND OR BUILDINGS                 0          58,301             4,126           58,202              0            58,202              99          0.17%      ‐92.92%       ‐0.17%
                                  544200   RENTAL OF EQUIPMENT & VEHICLES        162,289          81,118                 0           25,412             27            25,439          55,679         68.64%     ‐100.00%      ‐68.67%
                                  553000   COMMUNICATION                          35,811          29,587               316           11,045            479            11,524          18,063         61.05%      ‐98.93%      ‐62.67%
                                  553200   COMMUNICATION‐WEB SUBSCRPT/LIC              0         328,157            23,716          287,473         10,529           298,002          30,155          9.19%      ‐92.77%      ‐12.40%
                                  558000   TRAVEL ‐ EMPLOYEES                    536,860         781,727             7,759          165,287          1,276           166,563         615,164         78.69%      ‐99.01%      ‐78.86%
                                  559400   PAYMENTS TO CHARTER SCHOOLS        46,826,947      47,758,947         4,136,580       47,367,352              0        47,367,352         391,594          0.82%      ‐91.34%       ‐0.82%
                                  559500   OTHER PURCHASED SERVICES                    0               0                 0                0              0                 0               0             NA           NA           NA
                                  561000   SUPPLIES                            4,502,143       4,948,698           328,551        3,754,779        379,287         4,134,066         814,633         16.46%      ‐93.36%      ‐24.13%
                                  561100   SUPPLIES ‐ TECHNOLOGY RELATED               0         181,418            20,827          143,543          4,750           148,293          33,125         18.26%      ‐88.52%      ‐20.88%
                                  561200   COMPUTER SOFTWARE                   5,796,783       3,811,290           273,050        3,357,558          4,922         3,362,480         448,810         11.78%      ‐92.84%      ‐11.90%
                                  561500   EXPENDABLE EQUIPMENT                1,885,970       1,968,561           161,198        1,210,417        159,274         1,369,691         598,870         30.42%      ‐91.81%      ‐38.51%
                                  561600   EXPENDABLE COMPUTER EQUIPMENT          31,267       1,746,516            49,678        1,529,643         90,476         1,620,119         126,397          7.24%      ‐97.16%      ‐12.42%
                                  564000   DIGITAL/ELECTRONIC TEXTBOOKS                0          39,182                 0           27,955         10,399            38,354             828          2.11%     ‐100.00%      ‐28.65%
                                  564100   TEXTBOOKS ‐ PRINTED                 6,120,259       6,071,331            (7,766)       5,998,154          6,275         6,004,429          66,902          1.10%     ‐100.13%       ‐1.21%
                                  564200   BOOKS (OTHER THAN TEXTBOOKS)           39,153         145,020             6,545          116,248         16,064           132,312          12,708          8.76%      ‐95.49%      ‐19.84%
                                  573000   PURCHASE EQUIP‐NOT BUSES/COMP       4,200,142       1,137,626            15,010          874,038         26,186           900,224         237,402         20.87%      ‐98.68%      ‐23.17%
                                  573400   PURCHASE/LEASE EQUIPMENT‐TECH          67,037          60,804             1,798           12,184            769            12,953          47,851         78.70%      ‐97.04%      ‐79.96%
                                  581000   DUES AND FEES                         323,769         591,378               900          483,494          7,944           491,438          99,940         16.90%      ‐99.85%      ‐18.24%
                                  589000   OTHER EXPENDITURES                  1,200,000         888,215                 0           11,777              0            11,777         876,438         98.67%     ‐100.00%      ‐98.67%
INSTRUCTION Total                                                            755,802,652     755,484,736        68,227,141      738,385,645        955,396       739,341,041      16,143,695          2.14%      ‐90.97%       ‐2.26%
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             5,828           28,194              0            28,194          11,806         29.52%      ‐85.43%      ‐29.52%
                                  514000   AIDES AND PARAPROFESSIONALS            22,844          22,844            16,328           63,666              0            63,666         (40,823)      ‐178.71%      ‐28.52%      178.71%
                                  514200   SALARY OF CLERICAL STAFF            1,974,261       1,974,261           159,414        1,875,816              0         1,875,816          98,445          4.99%      ‐91.93%       ‐4.99%
                                  514600   ATHLETICS PERSONNEL                   664,923         664,923            62,000          647,971              0           647,971          16,952          2.55%      ‐90.68%       ‐2.55%
                                  516300   SCH NURSE/SPEC EDUC NURSE LPN       5,274,211       5,274,211           379,073        4,072,868              0         4,072,868       1,201,343         22.78%      ‐92.81%      ‐22.78%
                                  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            63,538          592,960              0           592,960        (123,490)       ‐26.30%      ‐86.47%       26.30%
                                  517200   ELEMENTARY COUNSELOR                9,120,981       9,120,981         1,409,318       14,670,385              0        14,670,385      (5,549,404)       ‐60.84%      ‐84.55%       60.84%
                                  517300   SECONDARY COUNSELOR                11,970,211      11,970,211           990,435       10,458,231              0        10,458,231       1,511,980         12.63%      ‐91.73%      ‐12.63%
                                  517400   SCHOOL PSYCHOLOGIST                 3,636,002       3,589,002           278,868        2,857,144              0         2,857,144         731,858         20.39%      ‐92.23%      ‐20.39%
                                  517600   SCHOOL SOCIAL WORKER                3,482,220       3,482,220           280,718        2,877,851              0         2,877,851         604,369         17.36%      ‐91.94%      ‐17.36%
                                  517700   FAMILY SERVICES/PARENT COORD        3,773,569       3,773,569           219,676        2,506,041              0         2,506,041       1,267,528         33.59%      ‐94.18%      ‐33.59%
                                  517800   GRADUATION COACH                                                              0                0              0                 0               0             NA           NA           NA
                                  519000   OTHER MANAGEMENT PERSONNEL          2,812,184       2,672,184           179,009        2,112,595              0         2,112,595         559,590         20.94%      ‐93.30%      ‐20.94%
                                  519100   OTHER ADMINISTRATIVE PERSONNEL      8,231,936       8,231,936           589,276        6,024,610              0         6,024,610       2,207,326         26.81%      ‐92.84%      ‐26.81%
                                  519900   OTHER SALARIES & COMPENSATION         708,516         708,516             7,758        1,513,543              0         1,513,543        (805,027)      ‐113.62%      ‐98.90%      113.62%
                                  519910   EXTRA ACTIVITY SALARIES                     0               0                 0                0              0                 0               0             NA           NA           NA
                                  521000   STATE HEALTH INSURANCE              8,745,764       8,745,764           557,549        5,888,892              0         5,888,892       2,856,872         32.67%      ‐93.62%      ‐32.67%
                                  523000   TEACHERS RETIREMENT SYSTEM         10,092,369      10,092,369           708,670        7,487,157              0         7,487,157       2,605,212         25.81%      ‐92.98%      ‐25.81%
                                  525000   UNEMPLOYMENT COMPENSATION               2,000           2,000                 0            3,993              0             3,993          (1,993)       ‐99.65%     ‐100.00%       99.65%
                                  529000   OTHER EMPLOYEE BENEFITS             1,436,929       1,446,929           149,820        1,649,884              0         1,649,884        (202,955)       ‐14.03%      ‐89.65%       14.03%



                                                                                                Page 2 of 22
                                                                                          DEKALB COUNTY BOARD OF EDUCATION
                                                                                         FY2022 GENERAL FUND (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     6/30/2022
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                           1           12
                                                                                                                                                                                                        % 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
                                        530000   PURCHASED PROF/TECH SERVICES        1,168,877      1,806,350           255,466        1,137,090        225,152         1,362,242         444,108         24.59%      ‐85.86%      ‐37.05%
                                        530200   EMT AMBULANCE SERVICE‐ATHLETIC              0         15,000                 0            2,405              0             2,405          12,595         83.97%     ‐100.00%      ‐83.97%
                                        533000   CONTRACTED SERV‐NURSING                     0              0                 0                0              0                 0               0             NA           NA           NA
                                        543200   REPAIR & MAINT SERVICE‐TECH                 0         19,000                 0           18,435              0            18,435             565          2.97%     ‐100.00%       ‐2.97%
                                        544100   RENTAL OF LAND OR BUILDINGS           275,000        178,000                 0           31,495              0            31,495         146,505         82.31%     ‐100.00%      ‐82.31%
                                        544200   RENTAL OF EQUIPMENT & VEHICLES          8,000         45,400                 0           36,163              0            36,163           9,237         20.35%     ‐100.00%      ‐20.35%
                                        544400   OTHER RENTALS                               0         13,000                 0            1,823              0             1,823          11,177         85.98%     ‐100.00%      ‐85.98%
                                        553000   COMMUNICATION                           3,340         26,023                26            2,292            254             2,545          23,478         90.22%      ‐99.90%      ‐91.19%
                                        558000   TRAVEL ‐ EMPLOYEES                     34,500         81,476               270            5,678              0             5,678          75,798         93.03%      ‐99.67%      ‐93.03%
                                        559500   OTHER PURCHASED SERVICES                3,614          3,614                 0                0              0                 0           3,614        100.00%     ‐100.00%     ‐100.00%
                                        561000   SUPPLIES                              269,118        212,109             1,378           53,676         26,804            80,480         131,629         62.06%      ‐99.35%      ‐74.69%
                                        561100   SUPPLIES ‐ TECHNOLOGY RELATED               0          3,945             1,317            3,780              0             3,780             166          4.20%      ‐66.63%       ‐4.20%
                                        561200   COMPUTER SOFTWARE                           0              0                 0                0              0                 0               0             NA           NA           NA
                                        561500   EXPENDABLE EQUIPMENT                        0         93,656             5,001            5,286         83,949            89,235           4,421          4.72%      ‐94.66%      ‐94.36%
                                        561600   EXPENDABLE COMPUTER EQUIPMENT               0         25,450             3,757            8,407         11,964            20,371           5,079         19.96%      ‐85.24%      ‐66.97%
                                        564000   DIGITAL/ELECTRONIC TEXTBOOKS            3,600            880                 0              880              0               880               0          0.05%     ‐100.00%       ‐0.05%
                                        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                          16,259         13,975                 0            2,446          3,723             6,169           7,806         55.86%     ‐100.00%      ‐82.50%
                                        589000   OTHER EXPENDITURES                    605,000        570,000                 0                0              0                 0         570,000        100.00%     ‐100.00%     ‐100.00%
PUPIL SERVICES Total                                                                74,810,198     75,396,269         6,324,494       66,641,655        357,465        66,999,120       8,397,149         11.14%      ‐91.61%      ‐11.61%
IMPROVEMENT OF INSTRUCTIONAL SERVICES   511000   TEACHERS                                2,112          2,112           171,565        1,712,395              0         1,712,395      (1,710,283)    ‐80979.29%     8023.35%    80979.29%
                                        511300   SUBSTITUTE/TEMPORARY EMPLOYEE               0              0                 0                0              0                 0               0             NA           NA           NA
                                        511600   PROF DEVELOPMENT STIPENDS             119,896        124,896            27,028          320,185              0           320,185        (195,289)      ‐156.36%      ‐78.36%      156.36%
                                        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             NA           NA           NA
                                        516400   PHYS/OCCUP/SPEECH THERAPIST                 0              0             9,915           89,233              0            89,233         (89,233)            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            21,752          246,220              0           246,220          11,711          4.54%      ‐91.57%       ‐4.54%
                                        519000   OTHER MANAGEMENT PERSONNEL          1,852,853      1,949,675           168,846        1,819,322              0         1,819,322         130,352          6.69%      ‐91.34%       ‐6.69%
                                        519100   OTHER ADMINISTRATIVE PERSONNEL      5,129,923      5,129,923           399,265        4,707,783              0         4,707,783         422,140          8.23%      ‐92.22%       ‐8.23%
                                        519900   OTHER SALARIES & COMPENSATION         111,076        142,144             7,265          172,635              0           172,635         (30,491)       ‐21.45%      ‐94.89%       21.45%
                                        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            37,585          449,021              0           449,021         401,479         47.21%      ‐95.58%      ‐47.21%
                                        523000   TEACHERS RETIREMENT SYSTEM          1,441,021      1,460,202           108,730        1,563,663              0         1,563,663        (103,461)        ‐7.09%      ‐92.55%        7.09%
                                        529000   OTHER EMPLOYEE BENEFITS               217,907        217,907            13,072          152,295              0           152,295          65,612         30.11%      ‐94.00%      ‐30.11%
                                        530000   PURCHASED PROF/TECH SERVICES          810,862        852,147            46,273          746,607         38,202           784,809          67,338          7.90%      ‐94.57%      ‐12.39%
                                        530003   OTHER COST‐PROFESSIONAL TECH          180,000        180,000                 0            7,069              0             7,069         172,931         96.07%     ‐100.00%      ‐96.07%
                                        530056   PURCHASED SERVICES‐TEMPORARY                0         55,000            10,260           10,260         14,740            25,000          30,000         54.55%      ‐81.35%      ‐81.35%
                                        544100   RENTAL OF LAND OR BUILDINGS                 0        318,080                 0           14,351         85,524            99,875         218,205         68.60%     ‐100.00%      ‐95.49%
                                        544101   PORTABLES                           2,000,000          6,740                 0            6,740              0             6,740               0          0.00%     ‐100.00%        0.00%
                                        553000   COMMUNICATION                          16,250          6,868               290            4,034              0             4,034           2,834         41.26%      ‐95.78%      ‐41.26%
                                        553200   COMMUNICATION‐WEB SUBSCRPT/LIC              0              0                 0                0              0                 0               0             NA           NA           NA
                                        558000   TRAVEL ‐ EMPLOYEES                    186,200        159,605               237           27,301             53            27,354         132,251         82.86%      ‐99.85%      ‐82.89%
                                        561000   SUPPLIES                              264,268        194,765            19,411          108,484         24,602           133,086          61,679         31.67%      ‐90.03%      ‐44.30%
                                        561100   SUPPLIES ‐ TECHNOLOGY RELATED               0          8,904              (164)           3,338            894             4,232           4,672         52.47%     ‐101.84%      ‐62.51%
                                        561200   COMPUTER SOFTWARE                           0         35,095            35,095           35,095              0            35,095               0          0.00%        0.00%        0.00%
                                        561500   EXPENDABLE EQUIPMENT                        0         53,276                 0           15,976          3,668            19,644          33,633         63.13%     ‐100.00%      ‐70.01%
                                        561600   EXPENDABLE COMPUTER EQUIPMENT               0         14,420               210            5,945          7,605            13,550             870          6.04%      ‐98.54%      ‐58.77%
                                        564200   BOOKS (OTHER THAN TEXTBOOKS)           12,566         33,809               255           16,114            112            16,226          17,583         52.01%      ‐99.24%      ‐52.34%
                                        573000   PURCHASE EQUIP‐NOT BUSES/COMP         198,919         93,256                 0           39,305              0            39,305          53,951         57.85%     ‐100.00%      ‐57.85%
                                        581000   DUES AND FEES                          42,000         73,263                 0           59,309          3,056            62,365          10,899         14.88%     ‐100.00%      ‐19.05%
                                        589000   OTHER EXPENDITURES                    600,000        350,000                 0                0              0                 0         350,000        100.00%     ‐100.00%     ‐100.00%




                                                                                                     Page 3 of 22
                                                                                                DEKALB COUNTY BOARD OF EDUCATION
                                                                                               FY2022 GENERAL FUND (DETAIL)
                                                                                              STATEMENT OF REVENUE & EXPENDITURES
                                                                                                           6/30/2022
                                                                                                         (UNAUDITED)
                                                                                                                                                                                                                               1           12
                                                                                                                                                                                                            % 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
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total                                               14,510,372     12,818,107         1,076,889      12,332,679        178,456        12,511,135        306,972          2.39%      ‐91.60%       ‐3.79%
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%      549.00%
                                              519000   OTHER MANAGEMENT PERSONNEL                  0              0                 0               0              0                 0              0             NA           NA           NA
                                              529000   OTHER EMPLOYEE BENEFITS                    27             27                 0             180              0               180           (153)      ‐565.59%     ‐100.00%      565.59%
                                              530000   PURCHASED PROF/TECH SERVICES           26,249         26,249                 0           4,197              0             4,197         22,052         84.01%     ‐100.00%      ‐84.01%
                                              553200   COMMUNICATION‐WEB SUBSCRPT/LIC              0              0                 0               0              0                 0              0             NA           NA           NA
                                              558000   TRAVEL ‐ EMPLOYEES                      2,000         32,000            23,285          23,285              0            23,285          8,715         27.23%      ‐27.23%      ‐27.23%
                                              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                 0           4,343             97             4,440          7,430         62.59%     ‐100.00%      ‐63.42%
                                              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            23,285          38,494          4,352            42,847        362,180         89.42%      ‐94.25%      ‐90.50%
EDUCATIONAL MEDIA SERVICES                    511600   PROF DEVELOPMENT STIPENDS                                                    0               0              0                 0              0             NA           NA           NA
                                              514200   SALARY OF CLERICAL STAFF            1,420,002      1,420,002            10,190         121,985              0           121,985      1,298,017         91.41%      ‐99.28%      ‐91.41%
                                              516500   LIBRARIAN/MEDIA SPECIALIST          9,379,420      9,379,420           777,942       8,566,095              0         8,566,095        813,325          8.67%      ‐91.71%       ‐8.67%
                                              519000   OTHER MANAGEMENT PERSONNEL                  0              0                 0               0              0                 0              0             NA           NA           NA
                                              519100   OTHER ADMINISTRATIVE PERSONNEL                                               0               0              0                 0              0             NA           NA           NA
                                              519900   OTHER SALARIES & COMPENSATION         145,650        152,809                 0         254,700              0           254,700       (101,891)       ‐66.68%     ‐100.00%       66.68%
                                              521000   STATE HEALTH INSURANCE              1,950,480      1,950,480           102,060       1,053,202              0         1,053,202        897,278         46.00%      ‐94.77%      ‐46.00%
                                              523000   TEACHERS RETIREMENT SYSTEM          2,146,877      2,146,877           155,258       1,564,989              0         1,564,989        581,888         27.10%      ‐92.77%      ‐27.10%
                                              525000   UNEMPLOYMENT COMPENSATION                 400            400                 0             730              0               730           (330)       ‐82.50%     ‐100.00%       82.50%
                                              529000   OTHER EMPLOYEE BENEFITS               296,294        296,294            31,032         327,702              0           327,702        (31,408)       ‐10.60%      ‐89.53%       10.60%
                                              530000   PURCHASED PROF/TECH SERVICES          157,400        249,812                 0         249,734              0           249,734             78          0.03%     ‐100.00%       ‐0.03%
                                              544200   RENTAL OF EQUIPMENT & VEHICLES                                               0               0              0                 0              0             NA           NA           NA
                                              553000   COMMUNICATION                             600            441               232             437              0               437              5          1.09%      ‐47.48%       ‐1.09%
                                              553200   COMMUNICATION‐WEB SUBSCRPT/LIC              0         24,226                 0          24,170              0            24,170             56          0.23%     ‐100.00%       ‐0.23%
                                              558000   TRAVEL ‐ EMPLOYEES                     13,361         13,361               403           1,135              0             1,135         12,226         91.51%      ‐96.98%      ‐91.51%
                                              561000   SUPPLIES                            1,279,278      1,162,689             4,814       1,104,077          4,825         1,108,903         53,786          4.63%      ‐99.59%       ‐5.04%
                                              561100   SUPPLIES ‐ TECHNOLOGY RELATED               0            155                 0             155              0               155              0          0.00%     ‐100.00%        0.00%
                                              561500   EXPENDABLE EQUIPMENT                        0          1,888             1,887           1,887              0             1,887              1          0.03%       ‐0.03%       ‐0.03%
                                              564000   DIGITAL/ELECTRONIC TEXTBOOKS                0          3,830                 0           2,375          1,284             3,658            172          4.48%     ‐100.00%      ‐38.00%
                                              564200   BOOKS (OTHER THAN TEXTBOOKS)          102,058        134,631            16,005          89,049         27,205           116,253         18,377         13.65%      ‐88.11%      ‐33.86%
                                              573000   PURCHASE EQUIP‐NOT BUSES/COMP          44,000          2,103                 0           1,392              0             1,392            711         33.80%     ‐100.00%      ‐33.80%
                                              581000   DUES AND FEES                           2,200         11,700               830           8,966              0             8,966          2,735         23.37%      ‐92.91%      ‐23.37%
EDUCATIONAL MEDIA SERVICES Total                                                          16,938,019     16,951,116         1,100,652      13,372,778         33,314        13,406,092      3,545,025         20.91%      ‐93.51%      ‐21.11%
GENERAL ADMINISTRATION                        511100   SCHOOL BOARD MEMBERS SALARIES         163,800        163,800            13,650         164,739              0           164,739           (939)        ‐0.57%      ‐91.67%        0.57%
                                              511400   SUBSTITUTE/TEMPORARY EMPLOYEE               0              0                 0               0              0                 0              0             NA           NA           NA
                                              512000   SUPERINTENDENT ‐ TECH INST DIR        338,494        338,494           383,737         725,529              0           725,529       (387,034)      ‐114.34%       13.37%      114.34%
                                              512100   DEPUTY ‐ AREA SUPERINTENDENT        2,157,299      2,157,299           173,227       2,265,663              0         2,265,663       (108,363)        ‐5.02%      ‐91.97%        5.02%
                                              514200   SALARY OF CLERICAL STAFF            4,573,950      4,529,682           418,855       4,178,374          5,000         4,183,374        346,308          7.65%      ‐90.75%       ‐7.76%
                                              514300   RESEARCH PERSONNEL                          0              0                 0               0              0                 0              0             NA           NA           NA
                                              514800   ACCOUNTANT                                  0              0                 0               0              0                 0              0             NA           NA           NA
                                              518100   MAINT PERSONNEL‐TRANS MECHANIC              0              0                 0               0              0                 0              0             NA           NA           NA
                                              519000   OTHER MANAGEMENT PERSONNEL            818,728        818,728            54,428         522,682              0           522,682        296,046         36.16%      ‐93.35%      ‐36.16%
                                              519100   OTHER ADMINISTRATIVE PERSONNEL      1,018,356      1,018,356            45,132         674,293              0           674,293        344,063         33.79%      ‐95.57%      ‐33.79%
                                              519900   OTHER SALARIES & COMPENSATION         137,714        137,714             4,769         302,769              0           302,769       (165,055)      ‐119.85%      ‐96.54%      119.85%
                                              521000   STATE HEALTH INSURANCE              1,529,108      1,526,108           115,553       1,352,739              0         1,352,739        173,369         11.36%      ‐92.43%      ‐11.36%
                                              523000   TEACHERS RETIREMENT SYSTEM          1,756,449      1,753,449           144,780       1,745,951              0         1,745,951          7,498          0.43%      ‐91.74%       ‐0.43%
                                              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            38,876         380,209              0           380,209       (114,744)       ‐43.22%      ‐85.36%       43.22%
                                              530000   PURCHASED PROF/TECH SERVICES          663,766        575,979             2,750         277,510        122,456           399,966        176,013         30.56%      ‐99.52%      ‐51.82%
                                              530002   OTHER COST‐BOARD LEGAL FEES *      25,500,000     25,550,000           290,666      25,300,751        198,260        25,499,011         50,989          0.20%      ‐98.86%       ‐0.98%
                                              530010   PURCHASED SERVICES‐OTHER FEES               0              0                 0               0              0                 0              0             NA           NA           NA
                                              533200   DRUG&ALCOHOL TEST‐FINGERPRINT         250,000        250,000            15,274         216,742              0           216,742         33,258         13.30%      ‐93.89%      ‐13.30%
                                              534000   PROFESSIONAL LEGAL SERVICES                 0        114,295             3,991          77,321              0            77,321         36,974         32.35%      ‐96.51%      ‐32.35%




                                                                                                           Page 4 of 22
                                                                                 DEKALB COUNTY BOARD OF EDUCATION
                                                                                FY2022 GENERAL FUND (DETAIL)
                                                                               STATEMENT OF REVENUE & EXPENDITURES
                                                                                            6/30/2022
                                                                                          (UNAUDITED)
                                                                                                                                                                                                                   1           12
                                                                                                                                                                                                % 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
                               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                11             112               0               112              717         86.45%      ‐98.73%      ‐86.45%
                               553200   COMMUNICATION‐WEB SUBSCRPT/LIC              0              0                 0               0               0                 0                0             NA           NA           NA
                               558000   TRAVEL ‐ EMPLOYEES                     29,249         29,249             1,745           5,625               0             5,625           23,624         80.77%      ‐94.03%      ‐80.77%
                               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             1,331           2,419               0             2,419            4,380         64.43%      ‐80.42%      ‐64.43%
                               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           1,952               0             1,952            4,847         71.28%     ‐100.00%      ‐71.28%
                               558026   TRAVEL‐BD MEMBER, A. GEVERTZ            6,799          6,799                 0           3,256               0             3,256            3,543         52.11%     ‐100.00%      ‐52.11%
                               558027   TRAVEL‐BD MEMBER, D. DACOSTA            6,799          6,799               562           4,151               0             4,151            2,648         38.95%      ‐91.73%      ‐38.95%
                               558028   TRAVEL‐BD MEMBER, A. HILL               6,799          6,799             2,023           2,023               0             2,023            4,776         70.25%      ‐70.25%      ‐70.25%
                               558029   TRAVEL‐BD MEMBER, D. PIERCE             6,799          6,799             1,911           4,830               0             4,830            1,969         28.97%      ‐71.89%      ‐28.97%
                               558099   TRAVEL‐ANNUAL BOARD RETREAT            21,249         21,249                28              28               0                28           21,221         99.87%      ‐99.87%      ‐99.87%
                               561000   SUPPLIES                               98,183         88,683             6,542          65,893           7,305            73,198           15,485         17.46%      ‐92.62%      ‐25.70%
                               561100   SUPPLIES ‐ TECHNOLOGY RELATED               0          9,000             1,652           2,143               0             2,143            6,857         76.19%      ‐81.64%      ‐76.19%
                               561200   COMPUTER SOFTWARE                       1,534          1,534                 0               0               1                 1            1,533         99.93%     ‐100.00%     ‐100.00%
                               561500   EXPENDABLE EQUIPMENT                        0         35,950               855          28,900               0            28,900            7,050         19.61%      ‐97.62%      ‐19.61%
                               561600   EXPENDABLE COMPUTER EQUIPMENT               0         12,250               109           2,733           3,547             6,280            5,970         48.74%      ‐99.11%      ‐77.69%
                               564000   DIGITAL/ELECTRONIC TEXTBOOKS                0              0                 0               0               0                 0                0             NA           NA           NA
                               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%       19.50%
                               573400   PURCHASE/LEASE EQUIPMENT‐TECH          21,451         11,000                 0               0               0                 0           11,000        100.00%     ‐100.00%     ‐100.00%
                               573500   PURCHASE ‐ SOFTWARE (CAPITAL)               0              0                 0               0               0                 0                0             NA           NA           NA
                               581000   DUES AND FEES                          87,346         99,346               258          48,037               0            48,037           51,309         51.65%      ‐99.74%      ‐51.65%
                               589000   OTHER EXPENDITURES                    900,000        900,000                 0         (10,793)              0           (10,793)         910,792        101.20%     ‐100.00%     ‐101.20%
GENERAL ADMINISTRATION Total                                               40,414,766     40,464,450         1,722,715      38,350,510         336,569        38,687,078        1,777,372          4.39%      ‐95.74%       ‐5.22%
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             NA           NA           NA
                               511700   EXTENDED YEAR                               0              0                 0               0               0                 0                0             NA           NA           NA
                               513000   PRINCIPAL                          14,962,146     14,962,146         1,655,580      19,047,060               0        19,047,060       (4,084,914)       ‐27.30%      ‐88.93%       27.30%
                               513100   ASSISTANT PRINCIPAL                23,706,181     23,706,181         1,958,498      21,131,911               0        21,131,911        2,574,269         10.86%      ‐91.74%      ‐10.86%
                               514200   SALARY OF CLERICAL STAFF           14,114,993     14,114,993         1,084,016      12,908,875               0        12,908,875        1,206,118          8.54%      ‐92.32%       ‐8.54%
                               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%      ‐34.23%
                               519900   OTHER SALARIES & COMPENSATION         745,388        745,388             2,000       1,466,000               0         1,466,000         (720,612)       ‐96.68%      ‐99.73%       96.68%
                               521000   STATE HEALTH INSURANCE              8,266,860      8,266,860           595,049       6,808,996               0         6,808,996        1,457,864         17.64%      ‐92.80%      ‐17.64%
                               523000   TEACHERS RETIREMENT SYSTEM         10,605,534     10,605,534           853,860       9,760,017               0         9,760,017          845,517          7.97%      ‐91.95%       ‐7.97%
                               525000   UNEMPLOYMENT COMPENSATION               1,200          1,200                 0          10,810               0            10,810           (9,610)      ‐800.83%     ‐100.00%      800.83%
                               529000   OTHER EMPLOYEE BENEFITS             1,420,702      1,420,702           171,420       1,996,589               0         1,996,589         (575,887)       ‐40.54%      ‐87.93%       40.54%
                               561500   EXPENDABLE EQUIPMENT                   45,000         22,540             1,622          10,652               0            10,652           11,888         52.74%      ‐92.81%      ‐52.74%
                               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         6,322,044      73,228,162               0        73,228,162        1,050,054          1.41%      ‐91.49%       ‐1.41%
SUPPORT SERVICES ‐ BUSINESS    511000   TEACHERS                                    0              0                 0               0               0                 0                0             NA           NA           NA
                               514200   SALARY OF CLERICAL STAFF              253,659        253,659            17,329         261,070               0           261,070           (7,410)        ‐2.92%      ‐93.17%        2.92%
                               514800   ACCOUNTANT                          2,450,702      1,450,702           225,539       2,225,771               0         2,225,771         (775,069)       ‐53.43%      ‐84.45%       53.43%
                               516500   LIBRARIAN/MEDIA SPECIALIST                  0              0                 0               0               0                 0                0             NA           NA           NA
                               518100   MAINT PERSONNEL‐TRANS MECHANIC        410,014        410,014            21,581         250,661               0           250,661          159,354         38.87%      ‐94.74%      ‐38.87%
                               519000   OTHER MANAGEMENT PERSONNEL          2,364,094      2,264,094           130,121       1,603,856               0         1,603,856          660,238         29.16%      ‐94.25%      ‐29.16%
                               519100   OTHER ADMINISTRATIVE PERSONNEL      1,455,677      1,455,677            87,249         976,465               0           976,465          479,212         32.92%      ‐94.01%      ‐32.92%
                               519900   OTHER SALARIES & COMPENSATION         104,886        104,886                 0         164,000               0           164,000          (59,114)       ‐56.36%     ‐100.00%       56.36%
                               521000   STATE HEALTH INSURANCE              1,108,485      1,108,485            64,814         693,549               0           693,549          414,936         37.43%      ‐94.15%      ‐37.43%
                               523000   TEACHERS RETIREMENT SYSTEM          1,342,324      1,342,324           102,400       1,057,638               0         1,057,638          284,686         21.21%      ‐92.37%      ‐21.21%




                                                                                            Page 5 of 22
                                                                                                DEKALB COUNTY BOARD OF EDUCATION
                                                                                               FY2022 GENERAL FUND (DETAIL)
                                                                                              STATEMENT OF REVENUE & EXPENDITURES
                                                                                                           6/30/2022
                                                                                                         (UNAUDITED)
                                                                                                                                                                                                                                 1           12
                                                                                                                                                                                                              % 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
                                              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            19,623         208,635               0           208,635          (4,893)        ‐2.40%      ‐90.37%        2.40%
                                              530000   PURCHASED PROF/TECH SERVICES        2,002,700      3,290,433           202,482       2,716,865         395,446         3,112,311         178,122          5.41%      ‐93.85%      ‐17.43%
                                              530010   PURCHASED SERVICES‐OTHER FEES               0              0                 0               0               0                 0               0             NA           NA           NA
                                              530200   EMT AMBULANCE SERVICE‐ATHLETIC              0              0                 0               0               0                 0               0             NA           NA           NA
                                              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            95,751       1,206,150              11         1,206,161         183,328         13.19%      ‐93.11%      ‐13.19%
                                              553000   COMMUNICATION                          12,500         13,955                 0          13,487             468            13,954               1          0.01%     ‐100.00%       ‐3.36%
                                              553200   COMMUNICATION‐WEB SUBSCRPT/LIC              0          8,750                 0           8,750               0             8,750               0          0.00%     ‐100.00%        0.00%
                                              556900   OTHER TUITION                               0              0                 0               0               0                 0               0             NA           NA           NA
                                              558000   TRAVEL ‐ EMPLOYEES                     24,900         32,614               462          17,687               0            17,687          14,927         45.77%      ‐98.58%      ‐45.77%
                                              561000   SUPPLIES                               37,400         58,790             7,819          45,293           3,766            49,059           9,731         16.55%      ‐86.70%      ‐22.96%
                                              561100   SUPPLIES ‐ TECHNOLOGY RELATED               0            663                 0             103              40               143             520         78.47%     ‐100.00%      ‐84.52%
                                              561200   COMPUTER SOFTWARE                     259,000        134,050                 0          61,670          52,800           114,470          19,580         14.61%     ‐100.00%      ‐53.99%
                                              561500   EXPENDABLE EQUIPMENT                   11,000         62,900                 0               0          53,073            53,073           9,827         15.62%     ‐100.00%     ‐100.00%
                                              561600   EXPENDABLE COMPUTER EQUIPMENT               0          4,000                 0               0             551               551           3,449         86.23%     ‐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          1,500                 0               0           1,150             1,150             350         23.33%     ‐100.00%     ‐100.00%
                                              573400   PURCHASE/LEASE EQUIPMENT‐TECH               0              0                 0               0               0                 0               0             NA           NA           NA
                                              581000   DUES AND FEES                          61,460         65,455            22,569         331,314             150           331,464        (266,009)      ‐406.40%      ‐65.52%      406.17%
                                              583000   INTEREST                                                                     0               0               0                 0               0             NA           NA           NA
                                              589000   OTHER EXPENDITURES                    300,000      1,790,509           863,117         863,117         139,035         1,002,152         788,357         44.03%      ‐51.79%      ‐51.79%
SUPPORT SERVICES ‐ BUSINESS Total                                                         13,871,133     15,468,692         1,860,856      12,706,080         646,488        13,352,568       2,116,124         13.68%      ‐87.97%      ‐17.86%
MAINTENANCE AND OPERATION OF PLANT SERVICES   511000   TEACHERS                                    0              0            71,964         708,616               0           708,616        (708,616)            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         1,262,822      14,286,490               0        14,286,490       1,137,082          7.37%      ‐91.81%       ‐7.37%
                                              518600   CUSTODIAL PERSONNEL                20,564,777     20,564,777         1,626,201      19,856,406               0        19,856,406         708,371          3.44%      ‐92.09%       ‐3.44%
                                              519000   OTHER MANAGEMENT PERSONNEL          3,581,444      3,331,444           247,625       2,883,309               0         2,883,309         448,134         13.45%      ‐92.57%      ‐13.45%
                                              519100   OTHER ADMINISTRATIVE PERSONNEL      3,048,826      3,048,826           250,552       2,979,760           1,164         2,980,924          67,901          2.23%      ‐91.78%       ‐2.27%
                                              519900   OTHER SALARIES & COMPENSATION       1,031,530      1,031,530           147,266       3,116,232               0         3,116,232      (2,084,702)      ‐202.10%      ‐85.72%      202.10%
                                              521000   STATE HEALTH INSURANCE             11,516,338     10,516,338           711,349       8,516,947               0         8,516,947       1,999,391         19.01%      ‐93.24%      ‐19.01%
                                              523000   TEACHERS RETIREMENT SYSTEM          6,257,273      5,257,273           363,554       4,225,100               0         4,225,100       1,032,173         19.63%      ‐93.08%      ‐19.63%
                                              525000   UNEMPLOYMENT COMPENSATION               1,500          1,500                 0          10,238               0            10,238          (8,738)      ‐582.53%     ‐100.00%      582.53%
                                              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           201,738       2,515,020               0         2,515,020         (72,674)        ‐2.98%      ‐91.74%        2.98%
                                              530000   PURCHASED PROF/TECH SERVICES          510,000        827,487            36,229         481,360         155,150           636,510         190,977         23.08%      ‐95.62%      ‐41.83%
                                              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%        0.00%
                                              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      7,504,522         1,053,201       6,795,262         391,358         7,186,620         317,902          4.24%      ‐85.97%       ‐9.45%
                                              541001   HAZMAT/ABATEMENT                    1,500,000        550,000            44,903         159,582         209,038           368,620         181,380         32.98%      ‐91.84%      ‐70.99%
                                              541002   WASTE DISPOSAL(SANITATION)          1,600,000      1,595,478                 0       1,593,831               0         1,593,831           1,647          0.10%     ‐100.00%       ‐0.10%
                                              543000   REPAIR & MAINTENANCE SERVICE                0      7,550,602           559,085       5,249,956       1,403,290         6,653,246         897,355         11.88%      ‐92.60%      ‐30.47%
                                              543001   MAINTENANCE‐BUILDING‐REGION 1               0         13,342                 0          13,342               0            13,342               0          0.00%     ‐100.00%        0.00%
                                              543002   MAINTENANCE‐BUILDING‐REGION 2               0         70,127                 0          63,639           6,488            70,127               0          0.00%     ‐100.00%       ‐9.25%
                                              543003   MAINTENANCE‐BUILDING‐REGION 3               0         15,646                 0          14,456           1,190            15,646               0          0.00%     ‐100.00%       ‐7.61%
                                              543004   MAINTENANCE‐BUILDING‐ REGION 4              0         84,950                 0          78,756           6,194            84,950               0          0.00%     ‐100.00%       ‐7.29%
                                              543005   MAINTENANCE‐BUILDING‐REGION 5               0         29,232                 0          24,073           5,158            29,232               0          0.00%     ‐100.00%      ‐17.65%
                                              543006   MAINTENANCE‐BUILDING‐REGION 6               0         65,588                 0          54,915          10,673            65,588               0          0.00%     ‐100.00%      ‐16.27%
                                              543007   MAINTENANCE‐BUILDING‐REGION 7               0         43,503                 0          19,516          23,987            43,503               0          0.00%     ‐100.00%      ‐55.14%
                                              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      1,020,000           828,897         828,897               0           828,897         191,103         18.74%      ‐18.74%      ‐18.74%
                                              543011   MAINT‐LAWN EQUIPMENT                        0              0                 0               0               0                 0               0             NA           NA           NA




                                                                                                           Page 6 of 22
                                                                                                    DEKALB COUNTY BOARD OF EDUCATION
                                                                                                   FY2022 GENERAL FUND (DETAIL)
                                                                                                  STATEMENT OF REVENUE & EXPENDITURES
                                                                                                               6/30/2022
                                                                                                             (UNAUDITED)
                                                                                                                                                                                                                                      1           12
                                                                                                                                                                                                                   % 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
                                                 543012    MAINT‐FLEET TRUCKS                          0              0                 0                0               0                 0               0             NA           NA           NA
                                                 543013    SUPT. DEFERRED MAINTENANCE          4,950,000      4,204,055            16,069        2,957,286         412,588         3,369,874         834,181         19.84%      ‐99.62%      ‐29.66%
                                                 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%      ‐61.67%
                                                 544100    RENTAL OF LAND OR BUILDINGS                 0         36,258                 0           33,500               0            33,500           2,757          7.60%     ‐100.00%       ‐7.60%
                                                 544200    RENTAL OF EQUIPMENT & VEHICLES        155,000      1,868,935            61,051        1,442,647          83,740         1,526,387         342,548         18.33%      ‐96.73%      ‐22.81%
                                                 544400    OTHER RENTALS                               0              0                 0                0               0                 0               0             NA           NA           NA
                                                 549000    OTHER PURCHASED PROPERTY SERVI              0      1,970,260                 0          561,895       1,303,431         1,865,326         104,934          5.33%     ‐100.00%      ‐71.48%
                                                 552000    INSURANCE (OTHR THAN EMPL BEN)      1,897,674      2,115,674                 0        1,935,333          31,580         1,966,913         148,762          7.03%     ‐100.00%       ‐8.52%
                                                 553000    COMMUNICATION                          23,615         20,100               251           94,104          38,547           132,650        (112,550)      ‐559.95%      ‐98.75%      368.18%
                                                 558000    TRAVEL ‐ EMPLOYEES                    289,000        294,000             3,277           49,560               0            49,560         244,440         83.14%      ‐98.89%      ‐83.14%
                                                 559400    PAYMENTS TO CHARTER SCHOOLS                 0              0                 0                0               0                 0               0             NA           NA           NA
                                                 561000    SUPPLIES                               10,000      2,147,990            57,200        1,573,334         441,477         2,014,811         133,180          6.20%      ‐97.34%      ‐26.75%
                                                 561100    SUPPLIES ‐ TECHNOLOGY RELATED               0         36,000             1,436           18,143           2,438            20,581          15,419         42.83%      ‐96.01%      ‐49.60%
                                                 561200    COMPUTER SOFTWARE                      30,000         24,300                 0                0               0                 0          24,300        100.00%     ‐100.00%     ‐100.00%
                                                 561500    EXPENDABLE EQUIPMENT                  500,000      2,219,993           311,423          947,177         756,253         1,703,430         516,563         23.27%      ‐85.97%      ‐57.33%
                                                 561600    EXPENDABLE COMPUTER EQUIPMENT               0         57,000            10,523           19,453               0            19,453          37,547         65.87%      ‐81.54%      ‐65.87%
                                                 562000    ENERGY / ELECTRICITY               18,000,000     18,250,000         1,541,531       17,520,581             323        17,520,903         729,097          4.00%      ‐91.55%       ‐4.00%
                                                 562001    ENERGY‐NATURAL GAS                  2,200,000              0                 0                0               0                 0               0             NA           NA           NA
                                                 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%      ‐12.92%
                                                 571500    LAND IMPROVEMENTS                           0        400,000                 0                0         187,737           187,737         212,264         53.07%     ‐100.00%     ‐100.00%
                                                 572000    BUILDING ACQUISIT/CNSTR/IMPRV               0        731,050           366,754          366,754         187,865           554,619         176,431         24.13%      ‐49.83%      ‐49.83%
                                                 573000    PURCHASE EQUIP‐NOT BUSES/COMP       1,624,099      3,227,601           304,985        1,351,109       1,019,841         2,370,950         856,651         26.54%      ‐90.55%      ‐58.14%
                                                 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            23,046           79,041               0            79,041         200,954         71.77%      ‐91.77%      ‐71.77%
                                                 581000    DUES AND FEES                          48,000        154,500               850           87,902             725            88,627          65,873         42.64%      ‐99.45%      ‐43.11%
                                                 589000    OTHER EXPENDITURES                    600,000              0                 0                0               0                 0               0             NA           NA           NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total                                            118,562,801    119,858,300        10,103,784      103,535,128       6,680,231       110,215,359       9,642,941          8.05%      ‐91.57%      ‐13.62%
STUDENT TRANSPORTATION SERVICE                    511000   TEACHERS                                    0              0           278,612        3,028,617               0         3,028,617      (3,028,617)            NA           NA           NA
                                                  511300   SUBSTITUTE/TEMPORARY EMPLOYEE                                                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         1,364,229       14,509,381              20        14,509,401          34,418          0.24%      ‐90.62%       ‐0.24%
                                                  518100   MAINT PERSONNEL‐TRANS MECHANIC     10,020,168     10,020,168         1,038,031       13,784,293               0        13,784,293      (3,764,125)       ‐37.57%      ‐89.64%       37.57%
                                                  519000   OTHER MANAGEMENT PERSONNEL          1,300,707      1,300,707           146,085        1,742,688               0         1,742,688        (441,981)       ‐33.98%      ‐88.77%       33.98%
                                                  519100   OTHER ADMINISTRATIVE PERSONNEL         67,524         67,524             5,855           93,338               0            93,338         (25,814)       ‐38.23%      ‐91.33%       38.23%
                                                  519900   OTHER SALARIES & COMPENSATION         413,732        413,732                 0        1,810,000               0         1,810,000      (1,396,268)      ‐337.48%     ‐100.00%      337.48%
                                                  521000   STATE HEALTH INSURANCE              8,981,280      8,981,280           543,375        5,814,194               0         5,814,194       3,167,086         35.26%      ‐93.95%      ‐35.26%
                                                  523000   TEACHERS RETIREMENT SYSTEM          2,019,806      2,019,806           105,500        1,304,536               0         1,304,536         715,270         35.41%      ‐94.78%      ‐35.41%
                                                  525000   UNEMPLOYMENT COMPENSATION               8,000          8,000                 0          145,969               0           145,969        (137,969)     ‐1724.61%     ‐100.00%     1724.61%
                                                  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           188,167        2,311,759               0         2,311,759        (438,805)       ‐23.43%      ‐89.95%       23.43%
                                                  530000   PURCHASED PROF/TECH SERVICES          551,000        967,833             9,239          186,729         107,922           294,650         673,182         69.56%      ‐99.05%      ‐80.71%
                                                  530010   PURCHASED SERVICES‐OTHER FEES               0              0                 0                0               0                 0               0             NA           NA           NA
                                                  533200   DRUG&ALCOHOL TEST‐FINGERPRINT               0              0                 0                0               0                 0               0             NA           NA           NA
                                                  543000   REPAIR & MAINTENANCE SERVICE          215,500        255,500            (3,797)          14,866         116,395           131,261         124,239         48.63%     ‐101.49%      ‐94.18%
                                                  551900   STUD TRANSP PURCHASED‐OTH SRCE              0        200,636            31,270          139,345          39,639           178,984          21,652         10.79%      ‐84.41%      ‐30.55%
                                                  553000   COMMUNICATION                           5,000         15,000               247            2,361           2,630             4,991          10,009         66.73%      ‐98.35%      ‐84.26%
                                                  553200   COMMUNICATION‐WEB SUBSCRPT/LIC              0          2,700                 0            1,250               0             1,250           1,450         53.70%     ‐100.00%      ‐53.70%
                                                  558000   TRAVEL ‐ EMPLOYEES                     70,000        105,000             3,050           36,828               0            36,828          68,172         64.93%      ‐97.10%      ‐64.93%
                                                  559500   OTHER PURCHASED SERVICES                    0              0                 0                0               0                 0               0             NA           NA           NA
                                                  561000   SUPPLIES                            3,066,500      1,793,040            17,793        1,197,245          53,928         1,251,173         541,867         30.22%      ‐99.01%      ‐33.23%
                                                  561200   COMPUTER SOFTWARE                      40,500         39,300                 0           21,720               0            21,720          17,580         44.73%     ‐100.00%      ‐44.73%
                                                  561500   EXPENDABLE EQUIPMENT                        0      2,787,352           374,288        1,772,403         269,459         2,041,861         745,490         26.75%      ‐86.57%      ‐36.41%




                                                                                                               Page 7 of 22
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2022 GENERAL FUND (DETAIL)
                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                    6/30/2022
                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                         1           12
                                                                                                                                                                                                      % 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
                                       561600   EXPENDABLE COMPUTER EQUIPMENT          10,000         47,307             9,579          14,555           2,520            17,075         30,232         63.91%      ‐79.75%      ‐69.23%
                                       562000   ENERGY / ELECTRICITY                6,000,000      8,969,500            37,416       6,718,738       1,497,205         8,215,943        753,557          8.40%      ‐99.58%      ‐25.09%
                                       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           270,882       1,068,104          26,000         1,094,104         22,778          2.04%      ‐75.75%       ‐4.37%
                                       573200   PURCHASE/LEASE ‐ BUSES              1,792,388      1,792,388           831,798       1,131,706               0         1,131,706        660,682         36.86%      ‐53.59%      ‐36.86%
                                       573400   PURCHASE/LEASE EQUIPMENT‐TECH          22,700         20,501                 0             122              14               136         20,365         99.34%     ‐100.00%      ‐99.40%
                                       581000   DUES AND FEES                         167,060        167,060                 0             518             370               888        166,172         99.47%     ‐100.00%      ‐99.69%
                                       589000   OTHER EXPENDITURES                    900,000              0                 0               0               0                 0              0             NA           NA           NA
                                       599000   OTHER USES                                  0              0                 0               0               0                 0              0             NA           NA           NA
STUDENT TRANSPORTATION SERVICE Total                                               58,885,519     58,207,988         5,251,620      56,851,264       2,116,101        58,967,365       (759,377)        ‐1.30%      ‐90.98%       ‐2.33%
SUPPORT SERVICES ‐ CENTRAL             511400   SUBSTITUTE/TEMPORARY EMPLOYEE           9,476          9,476            63,538         740,560               0           740,560       (731,084)     ‐7714.91%      570.50%     7714.91%
                                       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           116,392       1,299,716               0         1,299,716         15,461          1.18%      ‐91.15%       ‐1.18%
                                       514300   RESEARCH PERSONNEL                    108,348        108,348                 0          70,126               0            70,126         38,222         35.28%     ‐100.00%      ‐35.28%
                                       514800   ACCOUNTANT                                  0              0                 0               0               0                 0              0             NA           NA           NA
                                       516500   LIBRARIAN/MEDIA SPECIALIST                  0              0                 0               0               0                 0              0             NA           NA           NA
                                       518100   MAINT PERSONNEL‐TRANS MECHANIC              0              0                 0               0               0                 0              0             NA           NA           NA
                                       519000   OTHER MANAGEMENT PERSONNEL          2,342,884      2,317,884           189,335       2,255,128               0         2,255,128         62,756          2.71%      ‐91.83%       ‐2.71%
                                       519100   OTHER ADMINISTRATIVE PERSONNEL     11,969,758     11,969,758           853,554       9,996,161               0         9,996,161      1,973,597         16.49%      ‐92.87%      ‐16.49%
                                       519900   OTHER SALARIES & COMPENSATION         249,034        249,034            39,610         654,237               0           654,237       (405,203)      ‐162.71%      ‐84.09%      162.71%
                                       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           137,948       1,651,677               0         1,651,677        555,654         25.17%      ‐93.75%      ‐25.17%
                                       523000   TEACHERS RETIREMENT SYSTEM          3,147,621      3,147,621           207,367       2,498,389               0         2,498,389        649,232         20.63%      ‐93.41%      ‐20.63%
                                       524000   EMPLOYEES RETIREMENT SYSTEM                 0              0            14,489         172,928               0           172,928       (172,928)            NA           NA           NA
                                       525000   UNEMPLOYMENT COMPENSATION               5,000          5,000                 0           4,850               0             4,850            150          3.00%     ‐100.00%       ‐3.00%
                                       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            48,147         586,502               0           586,502       (157,140)       ‐36.60%      ‐88.79%       36.60%
                                       530000   PURCHASED PROF/TECH SERVICES        1,163,900      2,061,746           440,253       1,421,960         137,242         1,559,203        502,543         24.37%      ‐78.65%      ‐31.03%
                                       530070   ADA‐PURCHASED PROF/TECH SERVIC         15,000         38,000             2,186          13,454           2,995            16,449         21,552         56.71%      ‐94.25%      ‐64.60%
                                       543200   REPAIR & MAINT SERVICE‐TECH                 0        144,132             9,484         143,571               0           143,571            561          0.39%      ‐93.42%       ‐0.39%
                                       544100   RENTAL OF LAND OR BUILDINGS                 0         59,000            42,388          42,388             225            42,613         16,387         27.77%      ‐28.16%      ‐28.16%
                                       544200   RENTAL OF EQUIPMENT & VEHICLES              0              0                 0               0               0                 0              0             NA           NA           NA
                                       553000   COMMUNICATION                         108,990        560,839           208,671         451,962          14,760           466,722         94,117         16.78%      ‐62.79%      ‐19.41%
                                       553200   COMMUNICATION‐WEB SUBSCRPT/LIC              0         11,260             9,011          10,271               0            10,271            989          8.78%      ‐19.97%       ‐8.78%
                                       558000   TRAVEL ‐ EMPLOYEES                    186,000        169,000             2,993          25,614             299            25,913        143,087         84.67%      ‐98.23%      ‐84.84%
                                       561000   SUPPLIES                              487,424        272,449            16,545         144,024          47,321           191,345         81,104         29.77%      ‐93.93%      ‐47.14%
                                       561100   SUPPLIES ‐ TECHNOLOGY RELATED               0          4,500               820           1,492               0             1,492          3,008         66.84%      ‐81.77%      ‐66.84%
                                       561200   COMPUTER SOFTWARE                     110,000         66,000                 0          50,407               0            50,407         15,593         23.63%     ‐100.00%      ‐23.63%
                                       561500   EXPENDABLE EQUIPMENT                   23,601         24,101               365           8,955           3,005            11,959         12,142         50.38%      ‐98.49%      ‐62.85%
                                       561600   EXPENDABLE COMPUTER EQUIPMENT          38,000         54,020             6,708          22,303           9,901            32,204         21,816         40.39%      ‐87.58%      ‐58.71%
                                       564200   BOOKS (OTHER THAN TEXTBOOKS)                0          3,000             1,261           1,261           1,181             2,442            558         18.59%      ‐57.97%      ‐57.97%
                                       573000   PURCHASE EQUIP‐NOT BUSES/COMP          12,000         52,000            36,529          36,529             431            36,960         15,040         28.92%      ‐29.75%      ‐29.75%
                                       573500   PURCHASE ‐ SOFTWARE (CAPITAL)         190,517        104,517                 0               0               0                 0        104,517        100.00%     ‐100.00%     ‐100.00%
                                       581000   DUES AND FEES                         346,300        258,126               259          77,741           3,797            81,538        176,588         68.41%      ‐99.90%      ‐69.88%
                                       589000   OTHER EXPENDITURES                          0              0                 0               0               0                 0              0             NA           NA           NA
SUPPORT SERVICES ‐ CENTRAL Total                                                   24,663,089     25,849,047         2,447,854      22,382,207         221,158        22,603,365      3,245,681         12.56%      ‐90.53%      ‐13.41%
OTHER SUPPORT SERVICES                 517700   FAMILY SERVICES/PARENT COORD                                                 0               0               0                 0              0             NA           NA           NA
                                       519000   OTHER MANAGEMENT PERSONNEL                 0              0                  0               0               0                 0              0             NA           NA           NA
                                       519900   OTHER SALARIES & COMPENSATION        862,414        862,414             28,157       1,007,184               0         1,007,184       (144,770)       ‐16.79%      ‐96.74%       16.79%
                                       521000   STATE HEALTH INSURANCE                11,340         11,340                945          11,340               0            11,340              0          0.00%      ‐91.67%        0.00%
                                       523000   TEACHERS RETIREMENT SYSTEM             6,423          6,423                521           6,502               0             6,502            (79)        ‐1.24%      ‐91.89%        1.24%
                                       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              1,930          74,551               0            74,551        (10,237)       ‐15.92%      ‐97.00%       15.92%
                                       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%      ‐37.56%
                                       564200   BOOKS (OTHER THAN TEXTBOOKS)                                                 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%




                                                                                                    Page 8 of 22
                                                                                                           DEKALB COUNTY BOARD OF EDUCATION
                                                                                                          FY2022 GENERAL FUND (DETAIL)
                                                                                                         STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                      6/30/2022
                                                                                                                    (UNAUDITED)
                                                                                                                                                                                                                                       1           12
                                                                                                                                                                                                                     % 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
 OTHER SUPPORT SERVICES Total                                                                         1,258,491     1,267,665            31,554       1,207,979              0         1,207,979         59,686        4.71%      ‐97.51%       ‐4.71%
 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%
 ENTERPRISE OPERATIONS                              518100      MAINT PERSONNEL‐TRANS MECHANIC                0             0                 0               0              0                 0              0           NA           NA           NA
                                                    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
 ENTERPRISE OPERATIONS Total                                                                                  0             0                 0               0              0                 0              0           NA           NA           NA
 FACILITIES ACQUISITION AND CONSTRUCTION SERVICES    519000     OTHER MANAGEMENT PERSONNEL                                                    0               0              0                 0              0           NA           NA           NA
                                                     521000     STATE HEALTH INSURANCE                                                        0               0              0                 0              0           NA           NA           NA
                                                     523000     TEACHERS RETIREMENT SYSTEM                                                    0               0              0                 0              0           NA           NA           NA
                                                     529000     OTHER EMPLOYEE BENEFITS                                                       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                                                                               1,196,229,680 1,198,291,400    104,492,888 1,139,032,582           11,529,530   1,150,562,112      47,729,288        3.98%     ‐91.28%       ‐4.95%

                                                              * Gold Case Payment $22,500,000




                                                                                                                      Page 9 of 22
                                                                                           DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2021 SPECIAL REVENUE (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     6/30/2022
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                        1           12
                                                                                                                                                                                                      % 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            116,860            63,000         111,110             0          111,110           5,750           4.92%     ‐46.09%       ‐4.92%
                                     413100 TUITION FROM INDIVIDUALS                     0                  0                 0               0             0                0               0              NA          NA           NA
                                     413500 SUMMER SCHOOL TUITION                    5,650              5,650                 0               0             0                0           5,650         100.00%    ‐100.00%     ‐100.00%
                                     414000 TRANSPORTATION FEES                          0                  0                 0               0             0                0               0              NA          NA           NA
                                     419200 CONTRIBUTIONS‐PRIVATE SOURCES              900                900                 0               0             0                0             900         100.00%    ‐100.00%     ‐100.00%
                                     419950 OTHER LOCAL REVENUES                32,020,613         32,335,154         2,763,066      34,206,416             0       34,206,416      (1,871,261)         ‐5.79%     ‐91.45%        5.79%
                                     419951 10% ‐ OTHER LOCAL REVENUES             188,346            188,346            90,564         521,135             0          521,135        (332,789)       ‐176.69%     ‐51.92%      176.69%
                                     413200 TUITION ‐ OTHER GEORGIA LUAS                 0                  0                 0               0             0                0               0              NA          NA           NA
                                     413400 TUITION FROM OTHER SOURCES                                                        0               0             0                0               0              NA          NA           NA
                                     412100 CONCESSION SALES                             0                  0                 0               0             0                0               0              NA          NA           NA
                                     412150 CLUB DUES AND FEES                           0                  0                 0               0             0                0               0              NA          NA           NA
                                     412250 FUNDRAISING/MISC. SALES                      0                  0                 0               0             0                0               0              NA          NA           NA
                                     412300 GATE RECEIPTS                                0                  0                 0               0             0                0               0              NA          NA           NA
                                     417000 STUDENT ACTIVITIES‐CENTRALIZED               0                  0                 0               0             0                0               0              NA          NA           NA
                                     418000 COMMUNITY SERVICE ACTIVITIES                 0                  0                 0               0             0                0               0              NA          NA           NA
                                     419100 RENTAL OF PROPERTY                           0                  0                 0               0             0                0               0              NA          NA           NA
                                     419850 STUDENT SUPPLY FEES                          0                  0                 0               0             0                0               0              NA          NA           NA
 LOCAL REVENUES Total                                                           32,254,259         32,646,910         2,916,631      34,838,660             0       34,838,660      (2,191,750)         ‐6.71%     ‐91.07%        6.71%
 INTEREST                            415000 INVESTMENT INCOME                            0                  0               252             670             0              670            (670)             NA          NA           NA
 INTEREST Total                                                                          0                  0               252             670             0              670            (670)             NA          NA           NA
 STATE SOURCES                       434000 GRANTS FROM PRE‐K LOTTERY           12,946,252         12,946,252            95,500      11,868,983             0       11,868,983       1,077,268           8.32%     ‐99.26%       ‐8.32%
                                     438000 OTHER GRANTS FROM GEORGIA DOE        2,712,693          3,263,190            57,969       2,502,997             0        2,502,997         760,193          23.30%     ‐98.22%      ‐23.30%
                                     439950 FUNDS ‐ OTHER STATE AGENCIES                 0                  0            60,870         204,023             0          204,023        (204,023)             NA          NA           NA
 STATE SOURCES Total                                                            15,658,945         16,209,442           214,339      14,576,004             0       14,576,004       1,633,438          10.08%     ‐98.68%      ‐10.08%
 FEDERAL SOURCES                     445200 OTH FED GRANTS THRU GA DOE          71,646,579         93,875,352         5,843,903      67,591,663             0       67,591,663      26,283,690          28.00%     ‐93.77%      ‐28.00%
                                     445300 ALL OTHER FEDERAL GRANTS             2,361,222          3,460,284           273,226       2,152,882             0        2,152,882       1,307,403          37.78%     ‐92.10%      ‐37.78%
                                     445350 CARES ACT‐ESSER                    347,043,428        498,493,798           725,127     148,114,139             0      148,114,139     350,379,659          70.29%     ‐99.85%      ‐70.29%
                                     449950 REV ‐ FED SRCES NOT CLASSIFIED          30,000            823,983                 0         172,916             0          172,916         651,067          79.01%    ‐100.00%      ‐79.01%
                                     443000 CAT GRANTS ‐ DIRECT FED GOVT                 0                  0                 0               0             0                0               0              NA          NA           NA
                                     445210 OTH FED GRANTS THRU GDOE‐ARRA                                                     0               0             0                0               0              NA          NA           NA
 FEDERAL SOURCES Total                                                        421,081,229         596,653,418         6,842,256     218,031,599             0      218,031,599     378,621,819          63.46%     ‐98.85%      ‐63.46%
 TRANSFERS AND OTHER LOCAL           452000 OPER TRANSFERS FROM OTH FUND          934,708             934,708            90,564         521,134             0          521,134         413,574          44.25%     ‐90.31%      ‐44.25%
 TRANSFERS AND OTHER LOCAL Total                                                  934,708             934,708            90,564         521,134             0          521,134         413,574          44.25%     ‐90.31%      ‐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%     ‐98.44%      ‐58.55%

 INSTRUCTION                         511000 TEACHERS                            17,902,464         65,151,282         1,385,497      17,122,964           149       17,123,114       48,028,168         73.72%     ‐97.87%      ‐73.72%
                                     511200 PREKINDERGARTEN TEACHER                      0                  0                 0               0             0                0                0             NA          NA           NA
                                     511300 SUBSTITUTE/TEMPORARY EMPLOYEE           94,695             17,455               900          20,469             0           20,469           (3,014)       ‐17.27%     ‐94.84%       17.27%
                                     511400 SUBSTITUTE/TEMPORARY EMPLOYEE           28,448             29,731                 0               0             0                0           29,731        100.00%    ‐100.00%     ‐100.00%
                                     511500 EXTENDED DAY ‐ TEACHERS                274,984             40,132            52,924         411,958             0          411,958         (371,826)      ‐926.51%      31.87%      926.51%
                                     511600 PROF DEVELOPMENT STIPENDS              273,199            230,549                 0               0             0                0          230,549        100.00%    ‐100.00%     ‐100.00%
                                     511700 EXTENDED YEAR                          475,916          1,093,131            23,643         404,644             0          404,644          688,487         62.98%     ‐97.84%      ‐62.98%
                                     511800 ART ‐ MUSIC ‐ PE                        31,580             32,825             2,735          27,355             0           27,355            5,470         16.67%     ‐91.67%      ‐16.67%
                                     513000 PRINCIPAL                                    0                  0                 0               0             0                0                0             NA          NA           NA
                                     514000 AIDES AND PARAPROFESSIONALS          7,642,245          6,105,614           408,891       4,387,644             0        4,387,644        1,717,970         28.14%     ‐93.30%      ‐28.14%
                                     514500 INTERPRETER                            318,577            330,351            25,022         253,075             0          253,075           77,276         23.39%     ‐92.43%      ‐23.39%
                                     516100 TECHNOLOGY SPECIALIST                  152,393            161,583            13,465         117,208             0          117,208           44,375         27.46%     ‐91.67%      ‐27.46%
                                     516300 SCH NURSE/SPEC EDUC NURSE LPN                0                  0                 0               0             0                0                0             NA          NA           NA
                                     516400 PHYS/OCCUP/SPEECH THERAPIST            119,539            119,539                 0          13,158             0           13,158          106,381         88.99%    ‐100.00%      ‐88.99%
                                     517200 ELEMENTARY COUNSELOR                         0                  0                 0               0             0                0                0             NA          NA           NA
                                     519000 OTHER MANAGEMENT PERSONNEL                   0                  0                 0               0             0                0                0             NA          NA           NA
                                     519100 OTHER ADMINISTRATIVE PERSONNE        3,821,748          3,867,748            10,863          10,863             0           10,863        3,856,886         99.72%     ‐99.72%      ‐99.72%
                                     519900 OTHER SALARIES & COMPENSATION       25,515,032         40,008,033           626,816      61,884,709             0       61,884,709      (21,876,675)       ‐54.68%     ‐98.43%       54.68%
                                     520000 EMPLOYEE BENEFITS                            0          3,982,378                 0               0             0                0        3,982,378        100.00%    ‐100.00%     ‐100.00%
                                     521000 STATE HEALTH INSURANCE               6,951,420          9,293,498           324,135       3,299,389             0        3,299,389        5,994,109         64.50%     ‐96.51%      ‐64.50%
                                     523000 TEACHERS RETIREMENT SYSTEM           4,852,469         13,471,574           395,126       3,744,195             0        3,744,195        9,727,379         72.21%     ‐97.07%      ‐72.21%
                                     529000 OTHER EMPLOYEE BENEFITS              1,534,888          2,975,854            82,757       2,583,302             0        2,583,302          392,552         13.19%     ‐97.22%      ‐13.19%




                                                                                                      Page 10 of 22
                                                                                      DEKALB COUNTY BOARD OF EDUCATION
                                                                                     FY2021 SPECIAL REVENUE (DETAIL)
                                                                                     STATEMENT OF REVENUE & EXPENDITURES
                                                                                                  6/30/2022
                                                                                                (UNAUDITED)
                                                                                                                                                                                                                     1           12
                                                                                                                                                                                                   % 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
                                  530000 PURCHASED PROF/TECH SERVICES       41,842,734         6,503,359            332,112       2,052,602         382,678        2,435,280       4,068,078         62.55%     ‐94.89%      ‐68.44%
                                  532100 CONTRACTED SERV‐TEACHERS            2,539,962         8,332,093             84,371         397,281               0          397,281       7,934,812         95.23%     ‐98.99%      ‐95.23%
                                  532200 CONTRACTED SERV‐ART‐MUSIC‐P.E.              0                 0                  0               0               0                0               0             NA          NA           NA
                                  533200 DRUG&ALCOHOL TEST‐FINGERPRINT               0                 0                  0               0               0                0               0             NA          NA           NA
                                  541000 WATER‐SEWER & CLEANING SERVIC               0                 0                  0               0               0                0               0             NA          NA           NA
                                  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                  0         400,000               0          400,000          50,000         11.11%    ‐100.00%      ‐11.11%
                                  544100 RENTAL OF LAND OR BUILDINGS                 0                 0                  0               0               0                0               0             NA          NA           NA
                                  544200 RENTAL OF EQUIPMENT & VEHICLES              0                 0                  0               0               0                0               0             NA          NA           NA
                                  544300 RENTAL OF COMPUTER EQUIPMENT                0                 0                  0               0               0                0               0             NA          NA           NA
                                  544400 OTHER RENTALS                               0                 0                  0               0               0                0               0             NA          NA           NA
                                  553000 COMMUNICATION                         936,079         3,000,000                  0         495,360               0          495,360       2,504,640         83.49%    ‐100.00%      ‐83.49%
                                  553200 COMMUNICATION‐WEB SUBSCRPT/L        8,094,311         6,744,333            151,686       4,220,989         149,605        4,370,594       2,373,740         35.20%     ‐97.75%      ‐37.41%
                                  556300 TUITION TO PRIVATE SOURCES                  0                 0                  0               0               0                0               0             NA          NA           NA
                                  556900 OTHER TUITION                               0                 0                  0               0               0                0               0             NA          NA           NA
                                  558000 TRAVEL ‐ EMPLOYEES                    414,163            40,000                  0          55,801           1,519           57,320         (17,320)       ‐43.30%    ‐100.00%       39.50%
                                  559500 OTHER PURCHASED SERVICES               28,000            15,000              1,011           6,231             579            6,810           8,190         54.60%     ‐93.26%      ‐58.46%
                                  561000 SUPPLIES                            7,379,182        10,278,995          1,293,298       5,786,407       1,402,672        7,189,079       3,089,916         30.06%     ‐87.42%      ‐43.71%
                                  561099 SURPLUS                                     0         3,934,227                  0         120,842               0          120,842       3,813,384         96.93%    ‐100.00%      ‐96.93%
                                  561100 SUPPLIES ‐ TECHNOLOGY RELATED         374,854           528,008            144,381         388,415         102,405          490,820          37,188          7.04%     ‐72.66%      ‐26.44%
                                  561200 COMPUTER SOFTWARE                     787,944           370,786              2,743         153,164           7,864          161,028         209,758         56.57%     ‐99.26%      ‐58.69%
                                  561500 EXPENDABLE EQUIPMENT                1,733,379         6,958,435            273,079       1,641,367         402,782        2,044,150       4,914,286         70.62%     ‐96.08%      ‐76.41%
                                  561600 EXPENDABLE COMPUTER EQUIPMEN        1,856,951        54,920,303          4,490,964      31,231,078      11,798,720       43,029,798      11,890,505         21.65%     ‐91.82%      ‐43.13%
                                  564000 DIGITAL/ELECTRONIC TEXTBOOKS                0            14,000              5,192         348,940               0          348,940        (334,940)     ‐2392.43%     ‐62.91%     2392.43%
                                  564100 TEXTBOOKS ‐ PRINTED                         0            19,709                  0          10,287           3,861           14,148           5,562         28.22%    ‐100.00%      ‐47.81%
                                  564200 BOOKS (OTHER THAN TEXTBOOKS)        3,543,474         6,290,392            199,799         951,495       2,377,123        3,328,618       2,961,774         47.08%     ‐96.82%      ‐84.87%
                                  573000 PURCHASE EQUIP‐NOT BUSES/COMP         560,382           746,767             10,147         169,452          40,222          209,674         537,093         71.92%     ‐98.64%      ‐77.31%
                                  573400 PURCHASE/LEASE EQUIPMENT‐TECH          42,282            30,665             29,995          30,405             452           30,857            (192)        ‐0.63%      ‐2.18%       ‐0.85%
                                  581000 DUES AND FEES                          91,247             6,313                  0           2,505             285            2,790           3,523         55.81%    ‐100.00%      ‐60.32%
                                  589000 OTHER EXPENDITURES                          0                 0                  0               0               0                0               0             NA          NA           NA
INSTRUCTION Total                                                          140,679,621       256,096,663         10,371,552     142,743,555      16,670,916      159,414,471      96,682,193         37.75%     ‐95.95%      ‐44.26%
PUPIL SERVICES                    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
                                  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          49,981               0           49,981         (49,981)            NA          NA           NA
                                  514200 SALARY OF CLERICAL STAFF                    0                 0                  0               0               0                0               0             NA          NA           NA
                                  514500 INTERPRETER                                 0                 0                  0               0               0                0               0             NA          NA           NA
                                  514600 ATHLETICS PERSONNEL                         0                 0                  0               0               0                0               0             NA          NA           NA
                                  516300 SCH NURSE/SPEC EDUC NURSE LPN          65,452           178,006              5,667          56,672               0           56,672         121,334         68.16%     ‐96.82%      ‐68.16%
                                  516400 PHYS/OCCUP/SPEECH THERAPIST                 0                 0                  0               0               0                0               0             NA          NA           NA
                                  517100 TEACHER SUPT SPEC/DIAG/AUDIO        1,094,386           954,513             98,391       1,033,661               0        1,033,661         (79,148)        ‐8.29%     ‐89.69%        8.29%
                                  517200 ELEMENTARY COUNSELOR                        0                 0                  0               0               0                0               0             NA          NA           NA
                                  517300 SECONDARY COUNSELOR                         0           298,494             22,522         192,531               0          192,531         105,963         35.50%     ‐92.45%      ‐35.50%
                                  517400 SCHOOL PSYCHOLOGIST                    86,350            89,896                  0          16,077               0           16,077          73,819         82.12%    ‐100.00%      ‐82.12%
                                  517600 SCHOOL SOCIAL WORKER                  140,713           146,669             12,222         120,171               0          120,171          26,498         18.07%     ‐91.67%      ‐18.07%
                                  517700 FAMILY SERVICES/PARENT COORD        1,521,668         1,279,636             39,687         629,957               0          629,957         649,679         50.77%     ‐96.90%      ‐50.77%
                                  517900 REHABILITATION COUNSELOR                    0                 0                  0               0               0                0               0             NA          NA           NA
                                  518000 BUS DRIVERS                                 0                 0                  0               0               0                0               0             NA          NA           NA
                                  519000 OTHER MANAGEMENT PERSONNEL                  0                 0             20,315         249,893               0          249,893        (249,893)            NA          NA           NA
                                  519100 OTHER ADMINISTRATIVE PERSONNE         234,031         2,734,698             50,347         416,341               0          416,341       2,318,357         84.78%     ‐98.16%      ‐84.78%
                                  519900 OTHER SALARIES & COMPENSATION       2,213,213         5,797,515            183,313       8,276,791               0        8,276,791      (2,479,276)       ‐42.76%     ‐96.84%       42.76%
                                  519910 EXTRA ACTIVITY SALARIES                     0                 0                  0               0               0                0               0             NA          NA           NA
                                  520000 EMPLOYEE BENEFITS                           0           740,084                  0           3,492               0            3,492         736,592         99.53%    ‐100.00%      ‐99.53%
                                  521000 STATE HEALTH INSURANCE                731,432           792,220             51,975         524,762               0          524,762         267,458         33.76%     ‐93.44%      ‐33.76%
                                  523000 TEACHERS RETIREMENT SYSTEM            596,391           790,738             71,522         704,067               0          704,067          86,671         10.96%     ‐90.96%      ‐10.96%
                                  529000 OTHER EMPLOYEE BENEFITS               159,529           313,358             14,862         277,906               0          277,906          35,452         11.31%     ‐95.26%      ‐11.31%
                                  530000 PURCHASED PROF/TECH SERVICES       27,058,226        10,976,955            657,750       4,322,066       1,672,049        5,994,115       4,982,840         45.39%     ‐94.01%      ‐60.63%
                                  543000 REPAIR & MAINTENANCE SERVICE                0                 0                  0          45,850           2,000           47,850         (47,850)            NA          NA           NA




                                                                                                 Page 11 of 22
                                                                                                 DEKALB COUNTY BOARD OF EDUCATION
                                                                                                FY2021 SPECIAL REVENUE (DETAIL)
                                                                                                STATEMENT OF REVENUE & EXPENDITURES
                                                                                                             6/30/2022
                                                                                                           (UNAUDITED)
                                                                                                                                                                                                                               1           12
                                                                                                                                                                                                             % 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
                                              553000 COMMUNICATION                        151,619           117,208            18,649          96,023           5,773          101,796          15,411         13.15%     ‐84.09%      ‐18.07%
                                              553200 COMMUNICATION‐WEB SUBSCRPT/L          75,210         2,126,869            36,424          69,619          10,323           79,942       2,046,927         96.24%     ‐98.29%      ‐96.73%
                                              556100 TUITION TO OTHER GEORGIA LUAS              0                 0             1,250           1,250               0            1,250          (1,250)            NA          NA           NA
                                              558000 TRAVEL ‐ EMPLOYEES                    33,000            23,500             2,029           4,380               0            4,380          19,120         81.36%     ‐91.37%      ‐81.36%
                                              559500 OTHER PURCHASED SERVICES              94,500             8,000                 0               0               0                0           8,000        100.00%    ‐100.00%     ‐100.00%
                                              561000 SUPPLIES                             501,035           822,687           175,862         467,106         103,270          570,375         252,312         30.67%     ‐78.62%      ‐43.22%
                                              561100 SUPPLIES ‐ TECHNOLOGY RELATED          6,310             6,390                 0           1,519           3,619            5,138           1,252         19.59%    ‐100.00%      ‐76.23%
                                              561200 COMPUTER SOFTWARE                      1,000             1,000                 0             992             642            1,633            (633)       ‐63.33%    ‐100.00%       ‐0.83%
                                              561500 EXPENDABLE EQUIPMENT                  14,756            52,202             7,751          46,383           9,313           55,695          (3,493)        ‐6.69%     ‐85.15%      ‐11.15%
                                              561600 EXPENDABLE COMPUTER EQUIPMEN          48,323           171,042             9,016          32,012          37,298           69,309         101,732         59.48%     ‐94.73%      ‐81.28%
                                              562000 ENERGY / ELECTRICITY                       0                 0                 0               0               0                0               0             NA          NA           NA
                                              564100 TEXTBOOKS ‐ PRINTED                        0                 0                 0               0               0                0               0             NA          NA           NA
                                              564200 BOOKS (OTHER THAN TEXTBOOKS)         157,982           179,973             8,733          56,031           6,439           62,470         117,503         65.29%     ‐95.15%      ‐68.87%
                                              573000 PURCHASE EQUIP‐NOT BUSES/COMP              0            30,380                 0          92,280               0           92,280         (61,900)      ‐203.75%    ‐100.00%      203.75%
                                              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            23,110             1,056          24,285             303           24,587          (1,478)        ‐6.39%     ‐95.43%        5.08%
                                              589000 OTHER EXPENDITURES                    54,000                 0                 0               0               0                0               0             NA          NA           NA
PUPIL SERVICES Total                                                                   35,566,098        28,757,102         1,495,354      17,812,098       1,851,028       19,663,126       9,093,976         31.62%     ‐94.80%      ‐38.06%
IMPROVEMENT OF INSTRUCTIONAL SERVICES         511000 TEACHERS                                   0                 0             3,208         216,305               0          216,305        (216,305)            NA          NA           NA
                                              511300 SUBSTITUTE/TEMPORARY EMPLOYEE              0             2,302                 0           2,264               0            2,264              38          1.66%    ‐100.00%       ‐1.66%
                                              511400 SUBSTITUTE/TEMPORARY EMPLOYEE              0                 0                 0               0               0                0               0             NA          NA           NA
                                              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            26,000             7,700          56,940               0           56,940         (30,940)      ‐119.00%     ‐70.38%      119.00%
                                              514000 AIDES AND PARAPROFESSIONALS                                                    0               0               0                0               0             NA          NA           NA
                                              514200 SALARY OF CLERICAL STAFF              48,166           48,166              4,177          50,001               0           50,001          (1,835)        ‐3.81%     ‐91.33%        3.81%
                                              517700 FAMILY SERVICES/PARENT COORD               0                0                  0               0               0                0               0             NA          NA           NA
                                              519000 OTHER MANAGEMENT PERSONNEL           319,786          327,640             26,815         332,287               0          332,287          (4,647)        ‐1.42%     ‐91.82%        1.42%
                                              519100 OTHER ADMINISTRATIVE PERSONNE        425,205          354,143              9,104         158,500               0          158,500         195,642         55.24%     ‐97.43%      ‐55.24%
                                              519900 OTHER SALARIES & COMPENSATION              0           29,000             13,650       1,141,491               0        1,141,491      (1,112,491)     ‐3836.18%     ‐52.93%     3836.18%
                                              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          48,116               0           48,116           2,914          5.71%     ‐94.44%       ‐5.71%
                                              523000 TEACHERS RETIREMENT SYSTEM            91,652           74,395              6,360         103,947               0          103,947         (29,552)       ‐39.72%     ‐91.45%       39.72%
                                              529000 OTHER EMPLOYEE BENEFITS               35,210           31,765              2,390          82,696               0           82,696         (50,931)      ‐160.34%     ‐92.47%      160.34%
                                              530000 PURCHASED PROF/TECH SERVICES      27,036,486          149,850            213,957       2,572,661         161,243        2,733,904      (2,584,054)     ‐1724.43%      42.78%     1616.82%
                                              530001 ARCHITECT/ENGINEER                         0                0                  0               0               0                0               0             NA          NA           NA
                                              530003 OTHER COST‐PROFESSIONAL TECH               0                0                  0               0               0                0               0             NA          NA           NA
                                              532100 CONTRACTED SERV‐TEACHERS              60,000           45,000                  0               0          43,950           43,950           1,050          2.33%    ‐100.00%     ‐100.00%
                                              543000 REPAIR & MAINTENANCE SERVICE               0                0                  0               0               0                0               0             NA          NA           NA
                                              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                 20           1,777               0            1,777             (20)        ‐1.16%     ‐98.84%        1.16%
                                              553200 COMMUNICATION‐WEB SUBSCRPT/L               0           56,152                  0          56,080               0           56,080              72          0.13%    ‐100.00%       ‐0.13%
                                              558000 TRAVEL ‐ EMPLOYEES                    62,205           56,109              2,420          19,480               0           19,480          36,629         65.28%     ‐95.69%      ‐65.28%
                                              559500 OTHER PURCHASED SERVICES                   0                0                  0               0               0                0               0             NA          NA           NA
                                              561000 SUPPLIES                             257,008          258,773              3,562         219,446          30,962          250,408           8,365          3.23%     ‐98.62%      ‐15.20%
                                              561100 SUPPLIES ‐ TECHNOLOGY RELATED         14,150              317                 79             117               0              117             200         63.09%     ‐75.08%      ‐63.09%
                                              561200 COMPUTER SOFTWARE                    675,581          322,463                  0          55,619           6,246           61,865         260,598         80.81%    ‐100.00%      ‐82.75%
                                              561500 EXPENDABLE EQUIPMENT                       0           18,000                782           5,254           2,297            7,551          10,449         58.05%     ‐95.66%      ‐70.81%
                                              561600 EXPENDABLE COMPUTER EQUIPMEN          28,500          119,500                  0           8,423               0            8,423         111,077         92.95%    ‐100.00%      ‐92.95%
                                              564100 TEXTBOOKS ‐ PRINTED                        0                0                  0               0               0                0               0             NA          NA           NA
                                              564200 BOOKS (OTHER THAN TEXTBOOKS)           3,017            4,267                  0           1,783               0            1,783           2,484         58.22%    ‐100.00%      ‐58.22%
                                              573000 PURCHASE EQUIP‐NOT BUSES/COMP          1,000            1,000                  0             576               0              576             424         42.39%    ‐100.00%      ‐42.39%
                                              581000 DUES AND FEES                         67,623           38,200              1,064          10,640             400           11,040          27,160         71.10%     ‐97.21%      ‐72.15%
                                              589000 OTHER EXPENDITURES                                                             0               0               0                0               0             NA          NA           NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total                                            29,294,459         2,030,829           298,124       5,144,403         245,098        5,389,501      (3,358,672)      ‐165.38%     ‐85.32%      153.32%
INSTRUCTIONAL STAFF TRAINING                  511000 TEACHERS                                                                       0               0               0                0               0             NA          NA           NA
                                              511300 SUBSTITUTE/TEMPORARY EMPLOYEE          3,150            14,080                 0          15,135               0           15,135          (1,055)        ‐7.49%    ‐100.00%        7.49%
                                              511400 SUBSTITUTE/TEMPORARY EMPLOYEE        105,668            22,030                 0               0               0                0          22,030        100.00%    ‐100.00%     ‐100.00%
                                              511600 PROF DEVELOPMENT STIPENDS          2,296,430         7,330,238           403,002       1,363,326               0        1,363,326       5,966,912         81.40%     ‐94.50%      ‐81.40%
                                              517600 SCHOOL SOCIAL WORKER                       0                 0            19,642         127,674               0          127,674        (127,674)            NA          NA           NA




                                                                                                            Page 12 of 22
                                                                                        DEKALB COUNTY BOARD OF EDUCATION
                                                                                       FY2021 SPECIAL REVENUE (DETAIL)
                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                    6/30/2022
                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                     1           12
                                                                                                                                                                                                   % 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
                                     519100 OTHER ADMINISTRATIVE PERSONNE     11,280,533        12,204,923           276,763       5,236,289              0        5,236,289       6,968,635         57.10%     ‐97.73%      ‐57.10%
                                     519900 OTHER SALARIES & COMPENSATION      4,653,105         3,820,000           838,086       6,724,822              0        6,724,822      (2,904,822)       ‐76.04%     ‐78.06%       76.04%
                                     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           130,410       1,320,145              0        1,320,145         362,479         21.54%     ‐92.25%      ‐21.54%
                                     523000 TEACHERS RETIREMENT SYSTEM         2,290,244         2,381,709           201,816       2,065,307              0        2,065,307         316,403         13.28%     ‐91.53%      ‐13.28%
                                     529000 OTHER EMPLOYEE BENEFITS              412,479           941,902            51,793         468,187              0          468,187         473,715         50.29%     ‐94.50%      ‐50.29%
                                     530000 PURCHASED PROF/TECH SERVICES      27,790,667         4,263,430           123,651       1,316,873         84,939        1,401,812       2,861,618         67.12%     ‐97.10%      ‐69.11%
                                     532100 CONTRACTED SERV‐TEACHERS                   0            10,000                 0           9,900              0            9,900             100          1.00%    ‐100.00%       ‐1.00%
                                     536100 PER DIEM AND FEES                          0                 0                 0               0              0                0               0             NA          NA           NA
                                     536200 PER DIEM AND FEES ‐ EXPENSES               0                 0                 0               0              0                0               0             NA          NA           NA
                                     553200 COMMUNICATION‐WEB SUBSCRPT/L          83,734           121,586             4,800          26,325          9,600           35,925          85,661         70.45%     ‐96.05%      ‐78.35%
                                     558000 TRAVEL ‐ EMPLOYEES                   187,522           433,007            34,342         104,116          1,413          105,530         327,477         75.63%     ‐92.07%      ‐75.96%
                                     559500 OTHER PURCHASED SERVICES              20,000                 0                 0               0              0                0               0             NA          NA           NA
                                     561000 SUPPLIES                             248,164           578,529            28,686         124,205         35,229          159,434         419,095         72.44%     ‐95.04%      ‐78.53%
                                     561100 SUPPLIES ‐ TECHNOLOGY RELATED          1,000            42,439                 0           1,333              0            1,333          41,106         96.86%    ‐100.00%      ‐96.86%
                                     561200 COMPUTER SOFTWARE                          0                 0                 0               0              0                0               0             NA          NA           NA
                                     561500 EXPENDABLE EQUIPMENT                   2,400           100,000            51,576          54,926         31,634           86,559          13,441         13.44%     ‐48.42%      ‐45.07%
                                     561600 EXPENDABLE COMPUTER EQUIPMEN           6,000            98,340            22,822          24,752         40,991           65,743          32,597         33.15%     ‐76.79%      ‐74.83%
                                     564000 DIGITAL/ELECTRONIC TEXTBOOKS               0                 0                 0               0              0                0               0             NA          NA           NA
                                     564200 BOOKS (OTHER THAN TEXTBOOKS)         583,624           835,103            18,464         193,565        451,308          644,874         190,229         22.78%     ‐97.79%      ‐76.82%
                                     573000 PURCHASE EQUIP‐NOT BUSES/COMP                                                  0               0              0                0               0             NA          NA           NA
                                     581000 DUES AND FEES                        726,814           720,065            48,200         183,721         14,214          197,935         522,130         72.51%     ‐93.31%      ‐74.49%
                                     589000 OTHER EXPENDITURES                         0                 0                 0               0              0                0               0             NA          NA           NA
INSTRUCTIONAL STAFF TRAINING Total                                            52,358,514        35,722,082         2,254,053      19,360,600        669,329       20,029,929      15,692,152         43.93%     ‐93.69%      ‐45.80%
EDUCATIONAL MEDIA SERVICES           514200 SALARY OF CLERICAL STAFF              30,726            30,726             1,069          25,199              0           25,199           5,527         17.99%     ‐96.52%      ‐17.99%
                                     516500 LIBRARIAN/MEDIA SPECIALIST                 0                 0                 0               0              0                0               0             NA          NA           NA
                                     519900 OTHER SALARIES & COMPENSATION      2,800,000         5,600,000                 0           4,000              0            4,000       5,596,000         99.93%    ‐100.00%      ‐99.93%
                                     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                86           2,511              0            2,511         148,240         98.33%     ‐99.94%      ‐98.33%
                                     530000 PURCHASED PROF/TECH SERVICES               0           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             6,184          48,217         73,947          122,164           2,776          2.22%     ‐95.05%      ‐61.41%
EDUCATIONAL MEDIA SERVICES Total                                               2,956,710         6,140,516             7,339         120,565         73,947          194,512       5,946,004         96.83%     ‐99.88%      ‐98.04%
FEDERAL GRANT ADMINISTRATION         511300 SUBSTITUTE/TEMPORARY EMPLOYEE                                                  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           5,000              0            5,000          (5,000)            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           359,397            12,859         203,596              0          203,596         155,801         43.35%     ‐96.42%      ‐43.35%
                                     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           123,949       1,420,836              0        1,420,836      (1,084,271)      ‐322.16%     ‐63.17%      322.16%
                                     519100 OTHER ADMINISTRATIVE PERSONNE        586,662         3,243,829            61,872         896,717              0          896,717       2,347,112         72.36%     ‐98.09%      ‐72.36%
                                     519900 OTHER SALARIES & COMPENSATION      1,200,000         2,485,679               124         218,739              0          218,739       2,266,940         91.20%    ‐100.00%      ‐91.20%
                                     519910 EXTRA ACTIVITY SALARIES                    0                 0                 0               0              0                0               0             NA          NA           NA
                                     521000 STATE HEALTH INSURANCE               280,098           474,705            18,191         246,527              0          246,527         228,178         48.07%     ‐96.17%      ‐48.07%
                                     523000 TEACHERS RETIREMENT SYSTEM           480,973           769,044            46,026         533,516              0          533,516         235,528         30.63%     ‐94.02%      ‐30.63%
                                     529000 OTHER EMPLOYEE BENEFITS               95,756           202,112             9,399         121,570              0          121,570          80,542         39.85%     ‐95.35%      ‐39.85%
                                     530000 PURCHASED PROF/TECH SERVICES      (5,580,750)           10,200             1,500           1,690            350            2,041           8,159         79.99%     ‐85.29%      ‐83.43%
                                     531000 CONTRACTED SERVICE ‐ADMIN                  0           280,000                 0               0              0                0         280,000        100.00%    ‐100.00%     ‐100.00%
                                     532100 CONTRACTED SERV‐TEACHERS                   0               183                 0               0              0                0             183        100.00%    ‐100.00%     ‐100.00%
                                     533200 DRUG&ALCOHOL TEST‐FINGERPRINT                                                  0               0              0                0               0             NA          NA           NA
                                     553000 COMMUNICATION                         3,600             1,575                  7               7              0                7           1,568         99.54%     ‐99.54%      ‐99.54%
                                     553200 COMMUNICATION‐WEB SUBSCRPT/L              0                 0                  0               0              0                0               0             NA          NA           NA
                                     558000 TRAVEL ‐ EMPLOYEES                    7,300            12,510              1,499           8,545              0            8,545           3,965         31.69%     ‐88.02%      ‐31.69%
                                     561000 SUPPLIES                            100,254           133,363             27,285          36,426          2,747           39,173          94,190         70.63%     ‐79.54%      ‐72.69%
                                     561100 SUPPLIES ‐ TECHNOLOGY RELATED        15,000             3,900                  0             905              0              905           2,995         76.78%    ‐100.00%      ‐76.78%




                                                                                                   Page 13 of 22
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2021 SPECIAL REVENUE (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     6/30/2022
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                    1           12
                                                                                                                                                                                                  % 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
                                     561200 COMPUTER SOFTWARE                          0                 0                0               0              0                0               0             NA          NA           NA
                                     561500 EXPENDABLE EQUIPMENT                  25,200            10,705               68           3,068              0            3,068           7,637         71.34%     ‐99.37%      ‐71.34%
                                     561600 EXPENDABLE COMPUTER EQUIPMEN          20,000            60,350               16          11,017         32,477           43,494          16,856         27.93%     ‐99.97%      ‐81.74%
                                     564200 BOOKS (OTHER THAN TEXTBOOKS)               0             2,000                0           1,049              0            1,049             951         47.55%    ‐100.00%      ‐47.55%
                                     581000 DUES AND FEES                         21,000             6,300                0          59,518              0           59,518         (53,218)      ‐844.73%    ‐100.00%      844.73%
                                     588000 FEDERAL INDIRECT COST CHARGES              0            41,740                0               0              0                0          41,740        100.00%    ‐100.00%     ‐100.00%
                                     589000 OTHER EXPENDITURES                                                            0               0              0                0               0             NA          NA           NA
FEDERAL GRANT ADMINISTRATION Total                                               (790,758)        8,434,158         313,479       3,952,793         35,574        3,988,367       4,445,790         52.71%     ‐96.28%      ‐53.13%
GENERAL ADMINISTRATION               511000 TEACHERS                                                                      0               0              0                0               0             NA          NA           NA
                                     511100 SCHOOL BOARD MEMBERS SALARIES               0                 0               0               0              0                0               0             NA          NA           NA
                                     512000 SUPERINTENDENT ‐ TECH INST DIR              0                 0               0               0              0                0               0             NA          NA           NA
                                     512100 DEPUTY ‐ AREA SUPERINTENDENT                0                 0               0               0              0                0               0             NA          NA           NA
                                     514200 SALARY OF CLERICAL STAFF              123,391            87,110           7,277          99,187              0           99,187         (12,077)       ‐13.86%     ‐91.65%       13.86%
                                     519000 OTHER MANAGEMENT PERSONNEL            215,811           431,000               0          91,497              0           91,497         339,503         78.77%    ‐100.00%      ‐78.77%
                                     519100 OTHER ADMINISTRATIVE PERSONNE         210,910           572,916          57,182         532,453              0          532,453          40,463          7.06%     ‐90.02%       ‐7.06%
                                     519900 OTHER SALARIES & COMPENSATION       1,700,000         3,400,000           2,275         956,216              0          956,216       2,443,784         71.88%     ‐99.93%      ‐71.88%
                                     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         137,054              0          137,054         (80,354)      ‐141.72%     ‐76.67%      141.72%
                                     523000 TEACHERS RETIREMENT SYSTEM            108,978            90,079          12,769         155,037              0          155,037         (64,958)       ‐72.11%     ‐85.82%       72.11%
                                     529000 OTHER EMPLOYEE BENEFITS                59,627           103,083           2,460          53,991              0           53,991          49,092         47.62%     ‐97.61%      ‐47.62%
                                     530000 PURCHASED PROF/TECH SERVICES       26,134,134           543,300         144,870         144,870              0          144,870         398,430         73.34%     ‐73.34%      ‐73.34%
                                     531000 CONTRACTED SERVICE ‐ADMIN                   0                 0               0               0              0                0               0             NA          NA           NA
                                     553200 COMMUNICATION‐WEB SUBSCRPT/L          275,433                 0               0         371,617              0          371,617        (371,617)            NA          NA           NA
                                     558000 TRAVEL ‐ EMPLOYEES                          0                 0               0               0              0                0               0             NA          NA           NA
                                     559500 OTHER PURCHASED SERVICES                    0                 0               0               0              0                0               0             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              12         689,030         37,608          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
                                     561500 EXPENDABLE EQUIPMENT                        0                 0               0               0              0                0               0             NA          NA           NA
                                     561600 EXPENDABLE COMPUTER EQUIPMEN                0                 0           5,956       2,059,446         96,584        2,156,030      (2,156,030)            NA          NA           NA
                                     581000 DUES AND FEES                               0                 0               0               0              0                0               0             NA          NA           NA
                                     588000 FEDERAL INDIRECT COST CHARGES      22,278,277        69,446,407               0         277,688              0          277,688      69,168,720         99.60%    ‐100.00%      ‐99.60%
                                     589000 OTHER EXPENDITURES                          0                 0               0               0              0                0               0             NA          NA           NA
GENERAL ADMINISTRATION Total                                                   53,428,549        74,902,197         246,031       6,964,839        134,740        7,099,579      67,802,618         90.52%     ‐99.67%      ‐90.70%
SCHOOL ADMINISTRATION                511400 SUBSTITUTE/TEMPORARY EMPLOYEE               0             7,637               0               0              0                0           7,637        100.00%    ‐100.00%     ‐100.00%
                                     513000 PRINCIPAL                                   0                 0               0               0              0                0               0             NA          NA           NA
                                     513100 ASSISTANT PRINCIPAL                         0                 0               0               0              0                0               0             NA          NA           NA
                                     514200 SALARY OF CLERICAL STAFF              150,174           155,325          12,956         150,061              0          150,061           5,264          3.39%     ‐91.66%       ‐3.39%
                                     519000 OTHER MANAGEMENT PERSONNEL                  0                 0               0               0              0                0               0             NA          NA           NA
                                     519900 OTHER SALARIES & COMPENSATION       1,500,000         3,000,000         439,700       5,197,293              0        5,197,293      (2,197,293)       ‐73.24%     ‐85.34%       73.24%
                                     521000 STATE HEALTH INSURANCE                 45,360            45,360           3,780          47,250              0           47,250          (1,890)        ‐4.17%     ‐91.67%        4.17%
                                     523000 TEACHERS RETIREMENT SYSTEM             29,749            29,749           2,566          29,727              0           29,727              22          0.07%     ‐91.37%       ‐0.07%
                                     529000 OTHER EMPLOYEE BENEFITS                45,166            84,916          12,294         146,223              0          146,223         (61,307)       ‐72.20%     ‐85.52%       72.20%
                                     530000 PURCHASED PROF/TECH SERVICES       26,152,645           600,062               0          95,615              0           95,615         504,447         84.07%    ‐100.00%      ‐84.07%
                                     553000 COMMUNICATION                           4,000             2,000               0               0              0                0           2,000        100.00%    ‐100.00%     ‐100.00%
                                     558000 TRAVEL ‐ EMPLOYEES                          0                 0               0               0              0                0               0             NA          NA           NA
                                     559500 OTHER PURCHASED SERVICES                    0                 0               0               0              0                0               0             NA          NA           NA
                                     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
                                     573000 PURCHASE EQUIP‐NOT BUSES/COMP               0                 0               0               0              0                0               0             NA          NA           NA
SCHOOL ADMINISTRATION Total                                                    27,932,344         3,930,299         471,296       5,695,246              0        5,695,246      (1,764,947)       ‐44.91%     ‐88.01%       44.91%
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          78,744              0           78,744          (2,892)        ‐3.81%     ‐91.33%        3.81%
                                     518100 MAINT PERSONNEL‐TRANS MECHAN                0                 0               0               0              0                0               0             NA          NA           NA
                                     519000 OTHER MANAGEMENT PERSONNEL                  0                 0               0               0              0                0               0             NA          NA           NA
                                     519100 OTHER ADMINISTRATIVE PERSONNE               0                 0               0               0              0                0               0             NA          NA           NA
                                     519900 OTHER SALARIES & COMPENSATION               0                 0               0           2,000              0            2,000          (2,000)            NA          NA           NA
                                     521000 STATE HEALTH INSURANCE                 11,340            11,340               0               0              0                0          11,340        100.00%    ‐100.00%     ‐100.00%




                                                                                                    Page 14 of 22
                                                                                                     DEKALB COUNTY BOARD OF EDUCATION
                                                                                                    FY2021 SPECIAL REVENUE (DETAIL)
                                                                                                    STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                 6/30/2022
                                                                                                               (UNAUDITED)
                                                                                                                                                                                                                                    1           12
                                                                                                                                                                                                                  % 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
                                                 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              53               0               53            1,957         97.36%    ‐100.00%      ‐97.36%
                                                 530000 PURCHASED PROF/TECH SERVICES       26,102,645                0                  0               0               0                0                0             NA          NA           NA
                                                 559500 OTHER PURCHASED SERVICES                                                        0               0               0                0                0             NA          NA           NA
                                                 561000 SUPPLIES                                    0            10,000             2,393           3,160           2,633            5,793            4,207         42.07%     ‐76.07%      ‐68.40%
                                                 561100 SUPPLIES ‐ TECHNOLOGY RELATED               0            15,000             2,397           2,397             336            2,734           12,266         81.78%     ‐84.02%      ‐84.02%
                                                 561500 EXPENDABLE EQUIPMENT                        0            35,000             1,323           1,323          11,218           12,540           22,460         64.17%     ‐96.22%      ‐96.22%
                                                 561600 EXPENDABLE COMPUTER EQUIPMEN                0            85,000            48,600          48,600               0           48,600           36,400         42.82%     ‐42.82%      ‐42.82%
                                                 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            61,291         136,277          14,187          150,464          103,765         40.82%     ‐75.89%      ‐46.40%
MAINTENANCE AND OPERATION OF PLANT SERVICES      511600 PROF DEVELOPMENT STIPENDS                   0           251,609                 0               0               0                0          251,609        100.00%    ‐100.00%     ‐100.00%
                                                 518000 BUS DRIVERS                                 0                 0                 0               0               0                0                0             NA          NA           NA
                                                 518100 MAINT PERSONNEL‐TRANS MECHAN                0                 0                 0               0               0                0                0             NA          NA           NA
                                                 518600 CUSTODIAL PERSONNEL                    18,769            14,024                 0           1,283               0            1,283           12,742         90.85%    ‐100.00%      ‐90.85%
                                                 519000 OTHER MANAGEMENT PERSONNEL                  0                 0                 0               0               0                0                0             NA          NA           NA
                                                 519100 OTHER ADMINISTRATIVE PERSONNE               0                 0                 0               0               0                0                0             NA          NA           NA
                                                 519900 OTHER SALARIES & COMPENSATION       2,444,000         4,888,000               371       5,563,749               0        5,563,749         (675,749)       ‐13.82%     ‐99.99%       13.82%
                                                 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                65,266           142,550                24         318,327               0          318,327         (175,777)      ‐123.31%     ‐99.98%      123.31%
                                                 530000 PURCHASED PROF/TECH SERVICES       27,373,820         3,331,704            65,572         295,102          58,504          353,606        2,978,098         89.39%     ‐98.03%      ‐91.14%
                                                 541000 WATER‐SEWER & CLEANING SERVIC               0            21,500             3,739           3,739          17,731           21,470               30          0.14%     ‐82.61%      ‐82.61%
                                                 543000 REPAIR & MAINTENANCE SERVICE        7,925,000         6,890,100             4,626         (32,060)          1,455          (30,605)       6,920,705        100.44%     ‐99.93%     ‐100.47%
                                                 543001 MAINTENANCE‐BUILDING‐REGION 1               0                 0                 0               0               0                0                0             NA          NA           NA
                                                 543005 MAINTENANCE‐BUILDING‐REGION 5               0                 0                 0               0               0                0                0             NA          NA           NA
                                                 543013 SUPT. DEFERRED MAINTENANCE                  0                 0                 0               0               0                0                0             NA          NA           NA
                                                 543200 REPAIR & MAINT SERVICE‐TECH         3,750,000         3,750,000                 0          57,357               0           57,357        3,692,643         98.47%    ‐100.00%      ‐98.47%
                                                 561000 SUPPLIES                           26,801,773        41,600,950           158,495       2,327,231         660,326        2,987,557       38,613,393         92.82%     ‐99.62%      ‐94.41%
                                                 561100 SUPPLIES ‐ TECHNOLOGY RELATED               0                75                33              33               0               33               42         55.79%     ‐55.79%      ‐55.79%
                                                 561500 EXPENDABLE EQUIPMENT                3,039,552         3,204,652            24,571         212,449          25,780          238,229        2,966,423         92.57%     ‐99.23%      ‐93.37%
                                                 561600 EXPENDABLE COMPUTER EQUIPMEN                0                 0            24,775          24,775               0           24,775          (24,775)            NA          NA           NA
                                                 562000 ENERGY / ELECTRICITY                    7,204           124,540                 0               0               0                0          124,540        100.00%    ‐100.00%     ‐100.00%
                                                 572000 BUILDING ACQUISIT/CNSTR/IMPRV               0                 0                 0               0               0                0                0             NA          NA           NA
                                                 573000 PURCHASE EQUIP‐NOT BUSES/COMP       3,750,000            92,109         1,455,008       3,573,167          93,609        3,666,777       (3,574,668)     ‐3880.93%    1479.67%     3779.30%
                                                 573400 PURCHASE/LEASE EQUIPMENT‐TECH         (55,995)                0                 0               0           1,760            1,760           (1,760)            NA          NA           NA
                                                 581000 DUES AND FEES                               0               525                 0               0               0                0              525        100.00%    ‐100.00%     ‐100.00%
MAINTENANCE AND OPERATION OF PLANT SERVICES Total                                          75,119,390        64,312,338         1,737,213      12,345,152         859,165       13,204,318       51,108,021         79.47%     ‐97.30%      ‐80.80%
STUDENT TRANSPORTATION SERVICE                    511600 PROF DEVELOPMENT STIPENDS                  0                 0                 0               0               0                0                0             NA          NA           NA
                                                  518000 BUS DRIVERS                          275,893           317,408             6,089          15,307          28,561           43,868          273,540         86.18%     ‐98.08%      ‐95.18%
                                                  518100 MAINT PERSONNEL‐TRANS MECHAN               0                 0                 0               0               0                0                0             NA          NA           NA
                                                  518600 CUSTODIAL PERSONNEL                                                            0               0               0                0                0             NA          NA           NA
                                                  519000 OTHER MANAGEMENT PERSONNEL                 0                 0                 0               0               0                0                0             NA          NA           NA
                                                  519100 OTHER ADMINISTRATIVE PERSONNE              0                 0                 0               0               0                0                0             NA          NA           NA
                                                  519900 OTHER SALARIES & COMPENSATION      1,300,000         2,600,000             3,066       4,552,731               0        4,552,731       (1,952,731)       ‐75.11%     ‐99.88%       75.11%
                                                  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               55,675            90,225               128         320,164               0          320,164         (229,939)      ‐254.85%     ‐99.86%      254.85%
                                                  530000 PURCHASED PROF/TECH SERVICES      26,102,645             4,943                 0          20,879             451           21,330          (16,387)      ‐331.54%    ‐100.00%      322.42%
                                                  543000 REPAIR & MAINTENANCE SERVICE               0                 0                 0               0               0                0                0             NA          NA           NA
                                                  551900 STUD TRANSP PURCHASED‐OTH SRC              0            11,500                 0               0               0                0           11,500        100.00%    ‐100.00%     ‐100.00%
                                                  558000 TRAVEL ‐ EMPLOYEES                         0                 0                 0               0               0                0                0             NA          NA           NA
                                                  559500 OTHER PURCHASED SERVICES              56,000           369,963                 0          18,115               0           18,115          351,848         95.10%    ‐100.00%      ‐95.10%
                                                  561000 SUPPLIES                                   0                 0                 0               0               0                0                0             NA          NA           NA
                                                  562000 ENERGY / ELECTRICITY                 537,412           135,341             2,370           5,817          10,158           15,975          119,366         88.20%     ‐98.25%      ‐95.70%
                                                  573200 PURCHASE/LEASE ‐ BUSES                                                         0               0               0                0                0             NA          NA           NA
                                                  581000 DUES AND FEES                                                                  0               0               0                0                0             NA          NA           NA
                                                  595000 SPECIAL ITEMS                          3,000                 0                 0               0               0                0                0             NA          NA           NA
STUDENT TRANSPORTATION SERVICE Total                                                       28,330,625         3,529,380            11,653       4,933,012          39,170        4,972,182       (1,442,802)       ‐40.88%     ‐99.67%       39.77%
SUPPORT SERVICES ‐ CENTRAL                        511600 PROF DEVELOPMENT STIPENDS                  0                 0                 0               0               0                0                0             NA          NA           NA




                                                                                                                Page 15 of 22
                                                                                      DEKALB COUNTY BOARD OF EDUCATION
                                                                                     FY2021 SPECIAL REVENUE (DETAIL)
                                                                                     STATEMENT OF REVENUE & EXPENDITURES
                                                                                                  6/30/2022
                                                                                                (UNAUDITED)
                                                                                                                                                                                                                      1           12
                                                                                                                                                                                                   % 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
                                   512100 DEPUTY ‐ AREA SUPERINTENDENT               0                 0                0                0               0                0                0              NA          NA           NA
                                   514200 SALARY OF CLERICAL STAFF                   0                 0                0                0               0                0                0              NA          NA           NA
                                   514300 RESEARCH PERSONNEL                         0                 0                0                0               0                0                0              NA          NA           NA
                                   514800 ACCOUNTANT                                 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          198,170               0          198,170          448,467          69.35%     ‐97.44%      ‐69.35%
                                   519900 OTHER SALARIES & COMPENSATION     42,268,149            41,518           13,235        2,997,151               0        2,997,151       (2,955,634)      ‐7119.01%     ‐68.12%     7119.01%
                                   521000 STATE HEALTH INSURANCE                25,515            23,827              945           11,340               0           11,340           12,487          52.41%     ‐96.03%      ‐52.41%
                                   523000 TEACHERS RETIREMENT SYSTEM            37,816            30,871            4,005           47,943               0           47,943          (17,072)        ‐55.30%     ‐87.03%       55.30%
                                   529000 OTHER EMPLOYEE BENEFITS               19,541            19,136            1,349           97,682               0           97,682          (78,546)       ‐410.46%     ‐92.95%      410.46%
                                   530000 PURCHASED PROF/TECH SERVICES      26,203,445         2,866,862           40,233        4,456,384       2,943,201        7,399,584       (4,532,722)       ‐158.11%     ‐98.60%       55.44%
                                   543200 REPAIR & MAINT SERVICE‐TECH                0             5,000           68,522        1,337,718         155,560        1,493,278       (1,488,278)     ‐29765.56%    1270.44%    26654.35%
                                   553000 COMMUNICATION                         25,000             8,335           40,795          931,763         791,920        1,723,683       (1,715,348)     ‐20580.06%     389.44%    11078.92%
                                   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            3,000            5,042          15,467           20,509           20,991          50.58%     ‐92.77%      ‐87.85%
                                   561100 SUPPLIES ‐ TECHNOLOGY RELATED              0             2,100                0                0               0                0            2,100         100.00%    ‐100.00%     ‐100.00%
                                   561500 EXPENDABLE EQUIPMENT                  50,000            56,055         (272,650)         864,750          88,456          953,206         (897,151)      ‐1600.48%    ‐586.40%     1442.68%
                                   561600 EXPENDABLE COMPUTER EQUIPMEN           5,000            76,970                0                0               0                0           76,970         100.00%    ‐100.00%     ‐100.00%
                                   573000 PURCHASE EQUIP‐NOT BUSES/COMP          5,000             5,000                0          225,456          10,649          236,105         (231,105)      ‐4622.11%    ‐100.00%     4409.12%
                                   573400 PURCHASE/LEASE EQUIPMENT‐TECH     11,566,415                 0                0          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%      ‐47.39%
SUPPORT SERVICES ‐ CENTRAL Total                                            81,085,427         4,325,393          (84,013)      11,772,453       4,054,743       15,827,197      (11,501,804)       ‐265.91%    ‐101.94%      172.17%
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
                                   514200 SALARY OF CLERICAL STAFF                                                      0                0               0                0                0              NA          NA           NA
                                   517600 SCHOOL SOCIAL WORKER                       0                 0                0                0               0                0                0              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                0          348,185               0          348,185         (348,185)             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            1,651           39,737               0           39,737          (35,823)       ‐915.25%     ‐57.81%      915.25%
                                   530000 PURCHASED PROF/TECH SERVICES               0                 0                0                0               0                0                0              NA          NA           NA
                                   533200 DRUG&ALCOHOL TEST‐FINGERPRINT              0                 0                0              615               0              615             (615)             NA          NA           NA
                                   544100 RENTAL OF LAND OR BUILDINGS                0                 0                0                0               0                0                0              NA          NA           NA
                                   553000 COMMUNICATION                         10,265                 0                0                0               0                0                0              NA          NA           NA
                                   558000 TRAVEL ‐ EMPLOYEES                         0                 0                0                0               0                0                0              NA          NA           NA
                                   559500 OTHER PURCHASED SERVICES                   0                 0                0                0              45               45              (45)             NA          NA           NA
                                   561000 SUPPLIES                                   0                 0                0                0               0                0                0              NA          NA           NA
                                   561100 SUPPLIES ‐ TECHNOLOGY RELATED              0                 0                0                0               0                0                0              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%
                                   564200 BOOKS (OTHER THAN TEXTBOOKS)               0                 0                0                0               0                0                0              NA          NA           NA
                                   572000 BUILDING ACQUISIT/CNSTR/IMPRV              0           467,000                0                0               0                0          467,000         100.00%    ‐100.00%     ‐100.00%
                                   581000 DUES AND FEES                              0                 0                0                0               0                0                0              NA          NA           NA
                                   589000 OTHER EXPENDITURES                         0                 0                0                0               0                0                0              NA          NA           NA
OTHER SUPPORT SERVICES Total                                                   316,922         2,890,548           59,813          978,814           2,955          981,769        1,908,779          66.04%     ‐97.93%      ‐66.14%
SCHOOL NUTRITION PROGRAM           514200 SALARY OF CLERICAL STAFF                   0                 0                0                0               0                0                0              NA          NA           NA
                                   518400 SCHOOL NUTR PROGRAM CAFETERIA     14,969,725         5,770,898                0                0               0                0        5,770,898         100.00%    ‐100.00%     ‐100.00%
                                   519000 OTHER MANAGEMENT PERSONNEL                 0                 0                0                0               0                0                0              NA          NA           NA
                                   519900 OTHER SALARIES & COMPENSATION      3,150,000         6,300,000                0        3,339,484               0        3,339,484        2,960,516          46.99%    ‐100.00%      ‐46.99%
                                   521000 STATE HEALTH INSURANCE               305,000           463,760                0                0               0                0          463,760         100.00%    ‐100.00%     ‐100.00%
                                   522000 FICA                                                                          0                0               0                0                0              NA          NA           NA
                                   523000 TEACHERS RETIREMENT SYSTEM           283,781          473,353                 0                0               0                0          473,353         100.00%    ‐100.00%     ‐100.00%
                                   526000 WORKMEN COMPENSATION‐CLAIMS                0                0                 0                0               0                0                0              NA          NA           NA
                                   529000 OTHER EMPLOYEE BENEFITS              119,446          224,160                 0          227,754               0          227,754           (3,594)         ‐1.60%    ‐100.00%        1.60%
                                   530000 PURCHASED PROF/TECH SERVICES      26,102,645          361,801                 0                0               0                0          361,801         100.00%    ‐100.00%     ‐100.00%




                                                                                                 Page 16 of 22
                                                                                                            DEKALB COUNTY BOARD OF EDUCATION
                                                                                                         FY2021 SPECIAL REVENUE (DETAIL)
                                                                                                         STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                      6/30/2022
                                                                                                                    (UNAUDITED)
                                                                                                                                                                                                                                            1           12
                                                                                                                                                                                                                          % 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
                                                    561000 SUPPLIES                                      0                   0                 0               0                0                0                0             NA          NA           NA
                                                    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           7,206,318                 0               0                0                0        7,206,318        100.00%    ‐100.00%     ‐100.00%
                                                    563500 FOOD ACQUISITIONS ‐ USDA                      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
 SCHOOL NUTRITION PROGRAM Total                                                                 52,933,840          22,094,240                 0       3,567,239                0        3,567,239       18,527,001         83.85%    ‐100.00%      ‐83.85%
 ENTERPRISE OPERATIONS                              519000 OTHER MANAGEMENT PERSONNEL                    0                   0               304         375,319                0          375,319         (375,319)            NA          NA           NA
                                                    519900 OTHER SALARIES & COMPENSATION           125,000                   0                 0            (225)               0             (225)             225             NA          NA           NA
                                                    523000 TEACHERS RETIREMENT SYSTEM                                                          0               0                0                0                0             NA          NA           NA
                                                    529000 OTHER EMPLOYEE BENEFITS                   3,313               3,313                11          12,271                0           12,271           (8,958)      ‐270.39%     ‐99.68%      270.39%
                                                    530000 PURCHASED PROF/TECH SERVICES             (5,000)            519,000            40,046         552,501            4,343          556,844          (37,844)        ‐7.29%     ‐92.28%        6.45%
                                                    530056 PURCHASED SERVICES‐TEMPORARY                  0                   0                 0               0                0                0                0             NA          NA           NA
                                                    530100 CONTRACTED SECURITY‐ATHLETICS           400,000               6,740                 0           2,260            4,480            6,740                0          0.00%    ‐100.00%      ‐66.47%
                                                    530200 EMT AMBULANCE SERVICE‐ATHLETIC           70,000              45,430                 0          43,657                0           43,657            1,773          3.90%    ‐100.00%       ‐3.90%
                                                    530300 COMMERCIAL CARRIERS‐ATHLETICS            45,000              19,128                 0          24,058            9,420           33,478          (14,350)       ‐75.02%    ‐100.00%       25.77%
                                                    530400 AWARDS & PRINTING/BINDING‐ATH            20,000              14,100             2,842          14,206                0           14,206             (106)        ‐0.75%     ‐79.84%        0.75%
                                                    530500 ATHLETIC EVENT STAFF                     40,000             172,000             1,493         168,270                0          168,270            3,730          2.17%     ‐99.13%       ‐2.17%
                                                    544100 RENTAL OF LAND OR BUILDINGS                   0                   0                 0               0                0                0                0             NA          NA           NA
                                                    544400 OTHER RENTALS                                 0               5,000             4,890           4,890                0            4,890              110          2.20%      ‐2.20%       ‐2.20%
                                                    558000 TRAVEL ‐ EMPLOYEES                        8,000              10,060             1,554          10,647            1,352           11,999           (1,939)       ‐19.27%     ‐84.55%        5.83%
                                                    558100 SCHOOL REIMBURSE‐ATHLET TRAVEL           30,000              50,000            21,279          47,524               56           47,580            2,420          4.84%     ‐57.44%       ‐4.95%
                                                    558200 PLAYOFF PAYOUT                           30,000              69,500            11,877          60,973            1,176           62,149            7,351         10.58%     ‐82.91%      ‐12.27%
                                                    561000 SUPPLIES                                  5,000              10,750               808          11,169            5,190           16,360           (5,610)       ‐52.18%     ‐92.48%        3.90%
                                                    561001 FIRST AID SUPPLIES‐ATHLETICS             50,000              31,000               562          55,425            1,082           56,507          (25,507)       ‐82.28%     ‐98.19%       78.79%
                                                    561510 ATHLETICS UNIFORMS                      320,000             390,000            12,946         291,210          124,670          415,880          (25,880)        ‐6.64%     ‐96.68%      ‐25.33%
                                                    561520 ATHLETICS EQUIPMENT<$5K/UNIT            170,000             303,000            53,983         288,616          145,562          434,178         (131,178)       ‐43.29%     ‐82.18%       ‐4.75%
                                                    573000 PURCHASE EQUIP‐NOT BUSES/COMP           175,000              65,250                 0          79,444           22,494          101,938          (36,688)       ‐56.23%    ‐100.00%       21.75%
                                                    581000 DUES AND FEES                            60,000              55,500             1,727          54,948            1,390           56,338             (838)        ‐1.51%     ‐96.89%       ‐1.00%
                                                    581300 ATHLETICS‐HOTEL                          21,000              35,542                 0          32,812                0           32,812            2,730          7.68%    ‐100.00%       ‐7.68%
                                                    589000 OTHER EXPENDITURES                            0                 770               770             770                0              770                0          0.00%       0.00%        0.00%
 ENTERPRISE OPERATIONS Total                                                                     1,567,313           1,806,083           155,092       2,130,745          321,215        2,451,960         (645,877)       ‐35.76%     ‐91.41%       17.98%
 COMMUNITY SERVICES OPERATIONS                      530000 PURCHASED PROF/TECH SERVICES                  0                   0                 0               0                0                0                0             NA          NA           NA
                                                    553000 COMMUNICATION                                 0                   0                 0               0                0                0                0             NA          NA           NA
                                                    561000 SUPPLIES                                      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
                                                      529000 OTHER EMPLOYEE BENEFITS                     0                   0                 0               0                0                0                0             NA          NA           NA
                                                      530000 PURCHASED PROF/TECH SERVICES       26,102,643                   0                 0          10,599                0           10,599          (10,599)            NA          NA           NA
                                                      530001 ARCHITECT/ENGINEER                          0                   0                 0               0                0                0                0             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%
                                                      573000 PURCHASE EQUIP‐NOT BUSES/COMP               0                   0                 0               0                0                0                0             NA          NA           NA
                                                      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%      ‐99.95%
 TRANSFERS & OTHER OUTLAYS                            593000 OPERATING TRANSFER TO OTH FUND        876,177             884,747            90,564         521,134                0          521,134          363,613         41.10%     ‐89.76%      ‐41.10%
                                                      599000 OTHER USES                                  0                   0         1,548,313      20,981,631                0       20,981,631      (20,981,631)            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         1,638,877      21,502,765                0       21,502,765          481,982          2.19%     ‐92.55%       ‐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%     ‐97.08%      ‐60.25%




                                                                                                                       Page 17 of 22
                                                                                       DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2021 DEBT SERVICE (DETAIL)
                                                                                      STATEMENT OF REVENUE & EXPENDITURES
                                                                                                   6/30/2022
                                                                                                 (UNAUDITED)
                                                                                                                                                                                                         1        12
                                                                                                                                                                                      % 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%    ‐6.99%
 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%    ‐6.99%

TOTAL REVENUE                                                           42,240,542    42,240,542               0     39,288,900              0       39,288,900       2,951,642        6.99% ‐100.00%         ‐6.99%

 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%   ‐65.80%
                                 583100 REDEMPTION OF PRINCIPAL          37,755,000    37,755,000               0      37,755,000             0        37,755,000              0         0.00%     ‐100.00%     0.00%
 DEBT SERVICE Total                                                      42,240,542    42,240,542               0      39,288,900             0        39,288,900      2,951,642         6.99%     ‐100.00%    ‐6.99%

TOTAL EXPENDITURES                                                      42,240,542    42,240,542               0     39,288,900              0       39,288,900       2,951,642        6.99% ‐100.00%         ‐6.99%




                                                                                                    Page 18 of 22
                                                                                                           DEKALB COUNTY BOARD OF EDUCATION
                                                                                                       FY2021 CAPITAL PROJECTS (DETAIL)
                                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                     6/30/2022
                                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                                            1          12
                                                                                                                                                                                                                     % 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     12,677,524      133,857,204              0        133,857,204     (13,857,204)        ‐11.55%      ‐89.44%         11.55%
                                                     412200   DONATIONS                                    0          25,698              0           30,698              0             30,698          (5,000)        ‐19.46%     ‐100.00%         19.46%
                                                     419950   OTHER LOCAL REVENUES                                                        0                0              0                  0               0              NA           NA             NA
 LOCAL REVENUES Total                                                                            120,000,000     120,025,698     12,677,524      133,887,902              0        133,887,902     (13,862,204)        ‐11.55%      ‐89.44%         11.55%
 INTEREST                                            415000   INVESTMENT INCOME                    2,050,000       2,050,000          7,171           30,302              0             30,302       2,019,698          98.52%      ‐99.65%        ‐98.52%
 INTEREST Total                                                                                    2,050,000       2,050,000          7,171           30,302              0             30,302       2,019,698          98.52%      ‐99.65%        ‐98.52%
 STATE SOURCES                                       436000   CAPITAL OUTLAY GRANTS                        0               0      1,042,486        3,616,741              0          3,616,741      (3,616,741)             NA           NA             NA
                                                     438000   OTHER GRANTS FROM GEORGIA DOE                                               0                0              0                  0               0              NA           NA             NA
 STATE SOURCES Total                                                                                       0               0      1,042,486        3,616,741              0          3,616,741      (3,616,741)             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      13,727,181     137,602,561                0      137,602,561     (15,526,863)        ‐12.72%       ‐88.76%        12.72%

 INSTRUCTION                                         511000   TEACHERS                                                                     0              0                0                 0               0             NA            NA             NA
                                                     529000   OTHER EMPLOYEE BENEFITS                                                      0              0                0                 0               0             NA            NA             NA
                                                     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             NA            NA             NA
                                                     561200   COMPUTER SOFTWARE                                                            0              0                0                 0               0             NA            NA             NA
                                                     561500   EXPENDABLE EQUIPMENT                         0        (600,000)         54,515        850,116        1,580,108         2,430,224      (3,030,224)       505.04%      ‐109.09%       ‐241.69%
                                                     561600   EXPENDABLE COMPUTER EQUIPMENT                                                0              0                0                 0               0             NA            NA             NA
                                                     573000   PURCHASE EQUIP‐NOT BUSES/COMP                0        600,000            7,240         16,924          592,943           609,867          (9,867)        ‐1.64%       ‐98.79%        ‐97.18%
                                                     573400   PURCHASE/LEASE EQUIPMENT‐TECH                0              0                0              0                0                 0               0             NA            NA             NA
                                                     574000   DEPN EXPENSE‐LAND IMPROVEMENTS                                              0               0               0                 0                0             NA           NA             NA
                                                     574200   DEPRECIATION EXPENSE‐BUILDINGS               0               0              0               0               0                 0                0             NA           NA             NA
                                                     574400   DEPRECIATION EXPENSE‐EQUIPMEN                0               0              0               0               0                 0                0             NA           NA             NA
                                                     574800   DEPRECIATION EXPENSE‐COMPUTER                0               0              0               0               0                 0                0             NA           NA             NA
 INSTRUCTION Total                                                                                         0           5,000          61,755        867,040        2,173,052         3,040,091      (3,035,091)     ‐60701.82%     1135.11%      17240.79%
 MAINTENANCE AND OPERATION OF PLANT SERVICES         519000   OTHER MANAGEMENT PERSONNEL                   0               0               0              0                0                 0               0              NA           NA             NA
                                                     519900   OTHER SALARIES & COMPENSATION               0                0              0          14,000               0            14,000         (14,000)              NA           NA             NA
                                                     529000   OTHER EMPLOYEE BENEFITS                     0                0              0             371               0               371            (371)              NA           NA             NA
                                                     530000   PURCHASED PROF/TECH SERVICES            5,294           87,107              0          33,131               0            33,131          53,976           61.97%     ‐100.00%        ‐61.97%
                                                     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%         21.69%
                                                     574000   DEPN EXPENSE‐LAND IMPROVEMEN                 0               0              0               0               0                 0                0             NA           NA             NA
                                                     574200   DEPRECIATION EXPENSE‐BUILDINGS               0               0              0               0               0                 0                0             NA           NA             NA
                                                     574400   DEPRECIATION EXPENSE‐EQUIPMEN               0                0              0               0               0                 0               0              NA            NA             NA
 MAINTENANCE AND OPERATION OF PLANT SERVICES Total                                                   45,882        1,200,000              0          51,344               0            51,344       1,148,657          95.72%      ‐100.00%        ‐95.72%
 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%
                                                     574400   DEPRECIATION EXPENSE‐EQUIPMEN                0               0              0               0               0                 0               0              NA            NA             NA
                                                     574600   DEPRECIATION EXPENSE‐BUSES                   0               0              0               0               0                 0               0              NA            NA             NA
                                                     574800   DEPRECIATION EXPENSE‐COMPUTER                0               0              0               0               0                 0                0             NA           NA             NA
 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          63,753        784,594               0           784,594         594,312          43.10%       ‐95.38%        ‐43.10%




                                                                                                                      Page 19 of 22
                                                                                                           DEKALB COUNTY BOARD OF EDUCATION
                                                                                                       FY2021 CAPITAL PROJECTS (DETAIL)
                                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                     6/30/2022
                                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                                             1          12
                                                                                                                                                                                                                       % 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
                                                    521000    STATE HEALTH INSURANCE                 179,739          179,739            8,552         100,890               0           100,890         78,849          43.87%      ‐95.24%        ‐43.87%
                                                    523000    TEACHERS RETIREMENT SYSTEM             280,994          280,994           12,630         153,640               0           153,640        127,354          45.32%      ‐95.51%        ‐45.32%
                                                    529000    OTHER EMPLOYEE BENEFITS                 37,590           37,590            2,050          23,127               0            23,127         14,463          38.48%      ‐94.55%        ‐38.48%
                                                    530000    PURCHASED PROF/TECH SERVICES         3,900,184        3,900,000            5,020       2,728,185               0         2,728,185      1,171,815          30.05%      ‐99.87%        ‐30.05%
                                                    530001    ARCHITECT/ENGINEER                   4,164,075       25,007,616          252,596       3,084,766          19,184         3,103,950     21,903,666          87.59%      ‐98.99%        ‐87.66%
                                                    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          58,031           374,783       (449,783)        599.71%     ‐100.00%       ‐522.34%
                                                    561600    EXPENDABLE COMPUTER EQUIPMEN         1,851,000        1,851,000                0         106,525       1,358,635         1,465,161        385,839          20.84%     ‐100.00%        ‐94.24%
                                                    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       57,442,313      2,665,521        29,990,971         167,610        30,158,581     27,283,732          47.50%      ‐95.36%        ‐47.79%
                                                    573000    PURCHASE EQUIP‐NOT BUSES/COMP         500,000        10,074,698               0          27,099           59,063           86,162       9,988,536          99.14%     ‐100.00%        ‐99.73%
                                                    573200    PURCHASE/LEASE ‐ BUSES                      0                 0               0               0                0                0               0              NA           NA             NA
                                                    573400    PURCHASE/LEASE EQUIPMENT‐TECH        2,649,000        5,075,071          146,985       3,877,257         589,648         4,466,905        608,167          11.98%      ‐97.10%        ‐23.60%
                                                    574000    DEPN EXPENSE‐LAND IMPROVEMEN                 0                0               0               0               0                 0                0            NA           NA             NA
                                                    574200    DEPRECIATION EXPENSE‐BUILDINGS               0                0               0               0               0                 0                0            NA           NA             NA
                                                    574400    DEPRECIATION EXPENSE‐EQUIPMEN                0                0               0               0               0                 0                0            NA           NA             NA
                                                    574600    DEPRECIATION EXPENSE‐BUSES                   0                0               0               0               0                 0                0            NA           NA             NA
                                                     574800   DEPRECIATION EXPENSE‐COMPUTER                0                0              0                 0               0                 0              0              NA           NA             NA
                                                     581000   DUES AND FEES                                0                0              0                 0               0                 0              0              NA           NA             NA
                                                     589000   OTHER EXPENDITURES                           0                0              0                 0               0                 0              0              NA           NA             NA
 FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total                                          104,129,234      104,592,489      3,157,108        41,193,806       2,252,170        43,445,976     61,146,513          58.46%      ‐96.98%        ‐60.61%
 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%         ‐6.83%
 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%         ‐6.83%
 DEBT SERVICE                                       581000    DUES AND FEES                                0                0               0                0              0                  0               0            NA            NA             NA
                                                    583000    INTEREST                                     0                0               0        1,746,653              0          1,746,653      (1,746,653)           NA            NA             NA
                                                    583100    REDEMPTION OF PRINCIPAL                      0                0               0          930,904              0            930,904        (930,904)           NA            NA             NA
 DEBT SERVICE Total                                                                                        0                0               0        2,677,557              0          2,677,557      (2,677,557)           NA           NA             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%       ‐97.84%        ‐43.54%




                                                                                                                       Page 20 of 22
                                                                                            DEKALB COUNTY BOARD OF EDUCATION
                                                                                          FY2021 SCHOOL NUTRITION (DETAIL)
                                                                                           STATEMENT OF REVENUE & EXPENDITURES
                                                                                                        6/30/2022
                                                                                                      (UNAUDITED)
                                                                                                                                                                                                                1           12
                                                                                                                                                                                             % 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           200           276,965             0            276,965       1,296,459         82.40%      ‐99.99%      ‐82.40%
                                 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           200           277,130             0            277,130      12,154,536         97.77%     ‐100.00%      ‐97.77%
 INTEREST                        415000    INVESTMENT INCOME                     85,000        85,000         4,347            10,895             0             10,895          74,105         87.18%      ‐94.89%      ‐87.18%
 INTEREST Total                                                                  85,000        85,000         4,347            10,895             0             10,895          74,105         87.18%      ‐94.89%      ‐87.18%
 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         3,151,241             0          3,151,241      (1,936,747)      ‐159.47%      ‐89.21%      159.47%
 STATE SOURCES Total                                                          1,214,494     1,214,494       131,048         3,151,241             0          3,151,241      (1,936,747)      ‐159.47%      ‐89.21%      159.47%
 FEDERAL SOURCES                 445100    CHILD NUTR PROG SERVICE GRANTS    28,851,450    28,851,450       217,348        37,476,509             0         37,476,509      (8,625,059)       ‐29.89%      ‐99.25%       29.89%
                                 445110    CHILD NUTR PROG GRANTS            10,160,204    10,160,204        83,378        11,541,546             0         11,541,546      (1,381,342)       ‐13.60%      ‐99.18%       13.60%
                                 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             0           449,105             0            449,105         (82,971)       ‐22.66%     ‐100.00%       22.66%
                                 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     1,840,023         5,622,298             0          5,622,298      (5,622,298)            NA           NA           NA
                                 449000    REV ATTRIB ‐ USDA COMMODITIES      6,920,828     6,920,828        88,606         9,962,808             0          9,962,808      (3,041,980)       ‐43.95%      ‐98.72%       43.95%
 FEDERAL SOURCES Total                                                       46,596,116    46,596,116     2,229,356        65,052,266             0         65,052,266     (18,456,150)       ‐39.61%      ‐95.22%       39.61%
 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    2,364,951        68,491,531               0       68,491,531      (6,941,375)        ‐11.28%      ‐96.16%      11.28%

 GENERAL ADMINISTRATION          530000    PURCHASED PROF/TECH SERVICES         255,000       161,180             0           161,180              0           161,180               0          0.00%     ‐100.00%        0.00%
                                 561500    EXPENDABLE EQUIPMENT                       0             0        (3,900)                0              0                 0               0             NA           NA           NA
                                 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       757,180        (3,900)          161,180              0           161,180         596,000         78.71%     ‐100.52%      ‐78.71%
 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
 SUPPORT SERVICES ‐ CENTRAL       523000   TEACHERS RETIREMENT SYSTEM                 0             0             0                 0              0                 0               0             NA           NA           NA
 SUPPORT SERVICES ‐ CENTRAL Total                                                     0             0             0                 0              0                 0               0             NA           NA           NA
 SCHOOL NUTRITION PROGRAM         511400   SUBSTITUTE/TEMPORARY EMPLOYEE                                          0                 0              0                 0               0             NA           NA           NA
                                  514200   SALARY OF CLERICAL STAFF             179,814       179,814        22,103           210,089              0           210,089         (30,274)       ‐16.84%      ‐87.71%       16.84%
                                  514800   ACCOUNTANT                                 0             0             0                 0              0                 0               0             NA           NA           NA
                                  518100   MAINT PERSONNEL‐TRANS MECHANIC                                         0                 0              0                 0               0             NA           NA           NA
                                  518400   SCHOOL NUTR PROGRAM CAFETERIA     16,859,850    16,859,850     1,388,076        14,379,021              0        14,379,021       2,480,829         14.71%      ‐91.77%      ‐14.71%
                                  519000   OTHER MANAGEMENT PERSONNEL         1,242,712     1,242,712        94,569         1,216,942              0         1,216,942          25,771          2.07%      ‐92.39%       ‐2.07%
                                  519100   OTHER ADMINISTRATIVE PERSONNE              0             0             0                 0              0                 0               0             NA           NA           NA
                                  519900   OTHER SALARIES & COMPENSATION              0             0             0         1,313,074              0         1,313,074      (1,313,074)            NA           NA           NA
                                  521000   STATE HEALTH INSURANCE             8,675,102     8,675,102       439,474         4,607,200              0         4,607,200       4,067,902         46.89%      ‐94.93%      ‐46.89%
                                  523000   TEACHERS RETIREMENT SYSTEM         3,374,336     3,374,336       117,404         1,198,029              0         1,198,029       2,176,307         64.50%      ‐96.52%      ‐64.50%
                                  525000   UNEMPLOYMENT COMPENSATION              7,005         7,005             0            13,367              0            13,367          (6,362)       ‐90.82%     ‐100.00%       90.82%
                                  526000   WORKMEN COMPENSATION‐CLAIMS          350,200       350,200        58,924           825,981              0           825,981        (475,781)      ‐135.86%      ‐83.17%      135.86%
                                  529000   OTHER EMPLOYEE BENEFITS            1,051,393     1,051,393       100,663         1,146,136              0         1,146,136         (94,743)        ‐9.01%      ‐90.43%        9.01%
                                  530000   PURCHASED PROF/TECH SERVICES         327,000       327,000        16,901            18,057              0            18,057         308,943         94.48%      ‐94.83%      ‐94.48%
                                  543000   REPAIR & MAINTENANCE SERVICE          47,320       127,320         6,575            52,193          7,140            59,333          67,987         53.40%      ‐94.84%      ‐59.01%



                                                                                                        Page 21 of 22
                                                                                          DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2021 SCHOOL NUTRITION (DETAIL)
                                                                                         STATEMENT OF REVENUE & EXPENDITURES
                                                                                                      6/30/2022
                                                                                                    (UNAUDITED)
                                                                                                                                                                                                               1           12
                                                                                                                                                                                            % 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
                                543200   REPAIR & MAINT SERVICE‐TECH                0             0             0                 0               0                 0               0             NA           NA           NA
                                544100   RENTAL OF LAND OR BUILDINGS                0             0             0                 0               0                 0               0             NA           NA           NA
                                544200   RENTAL OF EQUIPMENT & VEHICLES             0             0             0                 0               0                 0               0             NA           NA           NA
                                558000   TRAVEL ‐ EMPLOYEES                   102,000       102,000           161             2,576               0             2,576          99,424         97.47%      ‐99.84%      ‐97.47%
                                559500   OTHER PURCHASED SERVICES             349,285       349,285        13,578           235,893          14,575           250,467          98,818         28.29%      ‐96.11%      ‐32.46%
                                561000   SUPPLIES                           2,128,844     3,549,824       251,011         2,650,423         163,890         2,814,313         735,511         20.72%      ‐92.93%      ‐25.34%
                                561500   EXPENDABLE EQUIPMENT                 148,750       255,570        14,903            62,525         175,167           237,692          17,878          7.00%      ‐94.17%      ‐75.54%
                               563000    PURCHASED FOOD                    18,380,362    18,378,862     1,159,599        15,188,354       2,555,019        17,743,373         635,489          3.46%      ‐93.69%      ‐17.36%
                               563500    FOOD ACQUISITIONS ‐ USDA           5,536,662     5,536,662       104,606        12,151,662          49,686        12,201,348      (6,664,686)      ‐120.37%      ‐98.11%      119.48%
                               564200    BOOKS (OTHER THAN TEXTBOOKS)               0         3,400             0             2,290               0             2,290           1,110         32.65%     ‐100.00%      ‐32.65%
                               573000    PURCHASE EQUIP‐NOT BUSES/COM         700,000       588,000        13,034            82,902         223,959           306,860         281,140         47.81%      ‐97.78%      ‐85.90%
                               581000    DUES AND FEES                         15,640        34,640             0            19,240               0            19,240          15,400         44.46%     ‐100.00%      ‐44.46%
                               588000    FEDERAL INDIRECT COST CHARGES              0             0             0                 0               0                 0               0             NA           NA           NA
 SCHOOL NUTRITION PROGRAM Total                                            59,476,276    60,992,976     3,801,581        55,375,954       3,189,435        58,565,389       2,427,587          3.98%      ‐93.77%       ‐9.21%
 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    3,797,681        55,537,134        3,189,435       58,726,569       3,023,587          4.90%       ‐93.85%      ‐10.06%




                                                                                                      Page 22 of 22