DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 800,390,370 800,495,805 (1,083,846) (1,083,846) 0 (1,083,846) 801,579,651 100.14%
INTEREST 90,000 90,000 186,625 186,625 0 186,625 (96,625) ‐107.36%
STATE SOURCES 506,136,640 510,420,438 41,995,439 41,995,439 0 41,995,439 468,424,998 91.77%
TRANSFERS AND OTHER LOCAL 1,448,256 1,448,256 0 0 0 0 1,448,256 100.00%
Total Revenue 1,308,065,267 1,312,454,499 41,098,218 41,098,218 0 41,098,218 1,271,356,281 96.87%
INSTRUCTION 765,137,222 762,703,844 9,808,421 9,808,421 1,450,630 11,259,051 751,444,793 98.52%
PUPIL SERVICES 84,226,205 84,670,730 744,218 744,218 63,175 807,392 83,863,338 99.05%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 24,639,541 24,587,216 1,063,610 1,063,610 9,204 1,072,814 23,514,402 95.64%
INSTRUCTIONAL STAFF TRAINING 1,211,435 1,207,535 0 0 1,500 1,500 1,206,035 99.88%
EDUCATIONAL MEDIA SERVICES 16,636,615 16,636,615 48,606 48,606 0 48,606 16,588,009 99.71%
GENERAL ADMINISTRATION 44,507,615 44,507,615 902,161 902,161 1,561,377 2,463,538 42,044,077 94.46%
SCHOOL ADMINISTRATION 74,210,444 74,210,444 2,459,260 2,459,260 0 2,459,260 71,751,183 96.69%
SUPPORT SERVICES ‐ BUSINESS 18,471,466 18,471,466 817,085 817,085 796,688 1,613,773 16,857,693 91.26%
MAINTENANCE AND OPERATION OF PLANT SERVICES 180,982,269 180,862,269 7,467,042 7,467,042 21,684,091 29,151,133 151,711,137 83.88%
STUDENT TRANSPORTATION SERVICE 80,348,868 81,990,668 1,831,401 1,831,401 186,203 2,017,604 79,973,064 97.54%
SUPPORT SERVICES ‐ CENTRAL 28,847,215 31,489,442 2,565,202 2,565,202 2,318,398 4,883,600 26,605,842 84.49%
OTHER SUPPORT SERVICES 1,932,772 1,969,040 6,535 6,535 0 6,535 1,962,506 99.67%
SCHOOL NUTRITION PROGRAM 1,005,000 1,005,000 0 0 0 0 1,005,000 100.00%
ENTERPRISE OPERATIONS 1,346,246 1,346,246 0 0 0 0 1,346,246 100.00%
TRANSFERS & OTHER OUTLAYS 7,837,334 7,837,334 0 0 0 0 7,837,334 100.00%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,331,340,248 1,333,495,466 27,713,541 27,713,541 28,071,265 55,784,807 1,277,710,659 95.82%
Revenues OVER/UNDER Expenditures (23,274,981) (21,040,966) 13,384,677 13,384,677 (14,686,588)
BEGINNING BALANCE (Estimated) 265,464,594 265,464,594
ASSIGNED BALANCE (Gold Case) 45,000,000 45,000,000
UNASSIGNED STARTING BALANCE (Estimated) 220,464,594 220,464,594
ENDING BALANCE 233,849,272 205,778,006
FY2023
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,333,495,466
UNEXPENDED BUDGET
$1,305,781,925 97.9%
YTD EXPENSE $27,713,541
2.1%
UNEXPENDED BUDGET YTD EXPENSE
FY2023
DeKalb County School District
YTD Expense Actuals by Function
PUPIL SERVICES, IMPROVEMENT OF
744,218 , 2.7% INSTRUCTIONAL SERVICES,
INSTRUCTION, 9,808,421 , 35.4% 1,063,610 , 3.8%
INSTRUCTIONAL STAFF
TRAINING, 0 , 0.0%
DEBT SERVICE, 0 , 0.0%
EDUCATIONAL MEDIA
SERVICES, 48,606 , 0.2%
SCHOOL NUTRITION
PROGRAM, 0 , 0.0% GENERAL
ADMINISTRATION,
OTHER SUPPORT SERVICES, 902,161 , 3.3%
6,535 , 0.0%
SCHOOL
TRANSFERS & OTHER ADMINISTRATION,
OUTLAYS, 0 , 0.0% 2,459,260 , 8.9%
ENTERPRISE
OPERATIONS, 0 , 0.0%
SUPPORT SERVICES ‐ CENTRAL,
2,565,202 , 9.3% SUPPORT SERVICES ‐
BUSINESS, 817,085 , 2.9%
STUDENT TRANSPORTATION
SERVICE, 1,831,401 , 6.6%
MAINTENANCE AND
OPERATION, 7,467,042 , 26.9%
GENERAL OPERATIONS YTD EXPENSES
$27,713,541
FY2023
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50
INSTRUCTION $9.808
PUPIL SERVICES $0.744
IMPROVEMENT OF INSTRUCTIONAL… $1.064
INSTRUCTIONAL STAFF TRAINING $0.000
EDUCATIONAL MEDIA SERVICES $0.049
GENERAL ADMINISTRATION $0.902
SCHOOL ADMINISTRATION $2.459
SUPPORT SERVICES ‐ BUSINESS $0.817
MAINTENANCE AND OPERATION $7.467
STUDENT TRANSPORTATION SERVICE $1.831
SUPPORT SERVICES ‐ CENTRAL $2.565
OTHER SUPPORT SERVICES $0.007
SCHOOL NUTRITION PROGRAM $0.000
ENTERPRISE OPERATIONS $0.000
TRANSFERS & OTHER OUTLAYS $0.000
DEBT SERVICE $0.000
GENERAL OPERATIONS YTD EXPENSES
$27,713,541
FY2023
DCSD General Fund
YTD REVENUE Budget vs Collections
900
Millions
$800.50
800
700
600
$510.42
500
REVENUE BUDGET
400 YTD ACTUALS
Series8
300
200
100
$42.00
$0.09 $0.19 $1.45 $0.00
0
‐$1.08
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(100)
(LOCAL & OTHER) Budgeted: $802,034,061 Actual: ‐$897,221 ‐.11%
(STATE) Budgeted: $510,420,438 Actual: $41,995,439 8.23%
TOTAL Budgeted: $1,312,454,499 Actual: $41,098,218 3.13%
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 30,954,293 31,008,943 2,072,666 2,072,666 0 2,072,666 28,936,276 93.32%
INTEREST 0 0 376 376 0 376 (376)
STATE SOURCES 15,490,841 15,490,841 0 0 0 0 15,490,841 100.00%
FEDERAL SOURCES 428,232,611 575,353,668 963,840 963,840 0 963,840 574,389,827 99.83%
TRANSFERS AND OTHER LOCAL 4,445,423 4,445,423 210 210 0 210 4,445,213 100.00%
Total Revenue 479,123,168 626,298,874 3,037,092 3,037,092 0 3,037,092 623,261,782 99.52%
INSTRUCTION 122,321,538 227,360,365 4,641,984 4,641,984 120,916 4,762,900 222,597,465 97.91%
PUPIL SERVICES 46,088,411 27,813,260 271,478 271,478 559,121 830,599 26,982,661 97.01%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,694,030 2,644,716 68,877 68,877 50,699 119,575 2,525,141 95.48%
INSTRUCTIONAL STAFF TRAINING 47,495,715 30,688,348 1,026,514 1,026,514 1,098,015 2,124,528 28,563,820 93.08%
EDUCATIONAL MEDIA SERVICES 2,893,575 6,011,447 1,776 1,776 (1,800) (24) 6,011,471 100.00%
FEDERAL GRANT ADMINISTRATION (1,236,193) 6,773,915 283,550 283,550 (7,583) 275,967 6,497,948 95.93%
GENERAL ADMINISTRATION 52,328,027 73,099,249 107,903 107,903 13,855 121,758 72,977,491 99.83%
SCHOOL ADMINISTRATION 28,031,713 4,049,488 18,629 18,629 0 18,629 4,030,859 99.54%
SUPPORT SERVICES ‐ BUSINESS 26,199,075 246,430 18,975 18,975 (12,196) 6,779 239,651 97.25%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,198,742 59,307,749 30,314 30,314 171,362 201,677 59,106,073 99.66%
STUDENT TRANSPORTATION SERVICE 27,653,785 2,905,417 328 328 2,680 3,007 2,902,410 99.90%
SUPPORT SERVICES ‐ CENTRAL 80,902,990 4,228,359 2,213,784 2,213,784 (1,042,950) 1,170,834 3,057,525 72.31%
OTHER SUPPORT SERVICES 667,089 2,939,029 61,570 61,570 0 61,570 2,877,459 97.91%
SCHOOL NUTRITION PROGRAM 53,747,141 22,864,938 13,936 13,936 150,498 164,434 22,700,504 99.28%
ENTERPRISE OPERATIONS 2,025,395 2,025,395 8,993 8,993 59,161 68,153 1,957,242 96.64%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775 120,000,000 0 0 0 0 120,000,000 100.00%
TRANSFERS & OTHER OUTLAYS 23,086,645 23,086,645 1,644,237 1,644,237 0 1,644,237 21,442,408 92.88%
Total Expenditures 774,884,454 616,044,751 10,412,848 10,412,848 1,161,776 11,574,624 604,470,126 98.12%
Revenues OVER/UNDER Expenditures (295,761,286) 10,254,123 (7,375,756) (7,375,756) (8,537,532) 18,791,655
BEGINNING BALANCE (Estimated) 562,660 562,660
ENDING BALANCE (6,813,096) (7,974,872)
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
INTEREST 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 29,976,191 29,976,191 0 0 0 0 29,976,191 100.00%
Total Revenue 29,976,191 29,976,191 0 0 0 0 29,976,191 100.00%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
DEBT SERVICE 29,976,191 29,976,191 0 0 0 0 29,976,191 100.00%
Total Expenditures 29,976,191 29,976,191 0 0 0 0 29,976,191 100.00%
Revenues OVER/UNDER Expenditures 0 0 0 0 0 0
BEGINNING BALANCE (Estimated) 47,605 47,605
ENDING BALANCE 47,605 47,605
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 429,000,000 429,000,000 0 0 0 0 429,000,000 100.00%
INTEREST 2,800,000 2,800,000 8,084 8,084 0 8,084 2,791,916 99.71%
STATE SOURCES 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 431,800,000 431,800,000 8,084 8,084 0 8,084 431,791,916 100.00%
INSTRUCTION 0 5,000 35,238 35,238 548,523 583,761 (578,761) ‐11575.22%
MAINTENANCE AND OPERATION OF PLANT SERVICES 45,882 1,202,279 0 0 0 0 1,202,279 100.00%
STUDENT TRANSPORTATION SERVICE 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 453,723,966 2,622,050 2,622,050 57,351 2,679,401 451,044,566 99.41%
TRANSFERS & OTHER OUTLAYS 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00%
DEBT SERVICE 5,572,080 5,572,080 0 0 0 0 5,572,080 100.00%
Total Expenditures 819,344,454 544,906,767 2,657,288 2,657,288 605,873 3,263,162 541,643,606 99.40%
Revenues OVER/UNDER Expenditures (387,544,454) (113,106,767) (2,649,204) (2,649,204) (3,255,077) (109,851,690)
BEGINNING BALANCE (Estimated) 364,500,000 364,500,000
ENDING BALANCE 361,850,796 361,244,923
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 11,694,446 11,694,446 2,389 2,389 0 2,389 11,692,057 99.98%
INTEREST 0 0 6,486 6,486 0 6,486 (6,486) NA
STATE SOURCES 1,214,494 1,217,588 0 0 0 0 1,217,588 100.00%
FEDERAL SOURCES 53,391,815 53,391,815 110,042 110,042 0 110,042 53,281,774 99.79%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 69,100,755 69,103,849 118,916 118,916 0 118,916 68,984,933 99.83%
GENERAL ADMINISTRATION 0 0 0 0 0 0 0 NA
SUPPORT SERVICES ‐ BUSINESS 0 0 0 0 0 0 0 NA
SCHOOL NUTRITION PROGRAM 68,826,626 68,786,007 400,393 400,393 107,236 507,630 68,278,377 99.26%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 68,826,626 68,786,007 400,393 400,393 107,236 507,630 68,278,377 99.26%
Revenues OVER/UNDER Expenditures 274,129 317,843 (281,477) (281,477) (388,713) 706,556
BEGINNING BALANCE (Estimated) 18,476,000 18,476,000
ENDING BALANCE 18,194,523 18,087,287