DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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 745,921,752 745,921,752 0 0 0 0 745,921,752 100.00% ‐100.00% ‐100.00%
411210 OTHER SALES TAXES 15,000,000 15,000,000 0 0 0 0 15,000,000 100.00% ‐100.00% ‐100.00%
411900 OTHER TAXES 2,800,000 2,800,000 278,341 278,341 0 278,341 2,521,659 90.06% ‐90.06% 19.29%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 0 0 0 0 29,000,000 100.00% ‐100.00% ‐100.00%
412200 DONATIONS 9,100 19,535 0 0 0 0 19,535 100.00% ‐100.00% ‐100.00%
413100 TUITION FROM INDIVIDUALS 30,000 30,000 0 0 0 0 30,000 100.00% ‐100.00% ‐100.00%
414000 TRANSPORTATION FEES 75,000 75,000 218 218 0 218 74,783 99.71% ‐99.71% ‐96.52%
419200 CONTRIBUTIONS‐PRIVATE SOURCES 0 0 0 0 0 0 0 NA NA NA
419400 TEXTBOOK SALES 1,000 1,000 1,460 1,460 0 1,460 (460) ‐46.00% 46.00% 1652.00%
419900 FED INDIRECT COST REIMBURSEMNT 5,758,518 5,758,518 0 0 0 0 5,758,518 100.00% ‐100.00% ‐100.00%
419950 OTHER LOCAL REVENUES 1,795,000 1,890,000 (1,363,864) (1,363,864) 0 (1,363,864) 3,253,864 172.16% ‐172.16% ‐965.95%
419500 SERVICES PROVIDED OTHER LUAS 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 800,390,370 800,495,805 (1,083,846) (1,083,846) 0 (1,083,846) 801,579,651 100.14% ‐100.14% ‐101.62%
INTEREST 415000 INVESTMENT INCOME 90,000 90,000 186,625 186,625 0 186,625 (96,625) ‐107.36% 107.36% 2388.33%
INTEREST Total 90,000 90,000 186,625 186,625 0 186,625 (96,625) ‐107.36% 107.36% 2388.33%
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 597,024,602 597,024,602 49,711,176 49,711,176 0 49,711,176 547,313,426 91.67% ‐91.67% ‐0.08%
431220 QBE ALLOTMENT (OPER COSTS) 40,638,153 40,638,153 3,386,609 3,386,609 0 3,386,609 37,251,544 91.67% ‐91.67% 0.00%
431240 QBE CONTRA ACCT‐AUSTERITY REDN 0 0 0 0 0 0 0 NA NA NA
431250 TOTAL STATE CATEGORICAL GRANTS 11,415,602 11,415,602 963,817 963,817 0 963,817 10,451,785 91.56% ‐91.56% 1.32%
431400 QBE CONTRA ACCOUNT (DEBIT) (152,200,413) (152,200,413) (12,683,475) (12,683,475) 0 (12,683,475) (139,516,938) 91.67% ‐91.67% 0.00%
438000 OTHER GRANTS FROM GEORGIA DOE 8,845,364 10,610,189 617,312 617,312 0 617,312 9,992,876 94.18% ‐94.18% ‐30.18%
439950 FUNDS ‐ OTHER STATE AGENCIES 413,332 826,664 0 0 0 0 826,664 100.00% ‐100.00% ‐100.00%
439120 ON BEHALF PAYMENTS ‐ TRS 0 188,228 0 0 0 0 188,228 100.00% ‐100.00% ‐100.00%
439130 ON BEHALF PAYMENTS ‐ PSERS 0 1,917,413 0 0 0 0 1,917,413 100.00% ‐100.00% ‐100.00%
STATE SOURCES Total 506,136,640 510,420,438 41,995,439 41,995,439 0 41,995,439 468,424,998 91.77% ‐91.77% ‐1.27%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 1,448,256 1,448,256 0 0 0 0 1,448,256 100.00% ‐100.00% ‐100.00%
453000 SALE/COMP ‐ FIXED ASSETS LOSS 0 0 0 0 0 0 0 NA NA NA
459951 SCHOOL RESTITUTION 0 0 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 0 0 0 0 1,448,256 100.00% ‐100.00% ‐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% ‐62.42% ‐62.42%
INSTRUCTION 511000 TEACHERS 378,413,015 378,239,990 598,254 598,254 0 598,254 377,641,736 99.84% ‐99.84% ‐98.10%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 35,000 53,205 73,574 73,574 0 73,574 (20,369) ‐38.28% 38.28% 1559.40%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
511700 EXTENDED YEAR 53,698 41,314 0 0 0 0 41,314 100.00% ‐100.00% ‐100.00%
511800 ART ‐ MUSIC ‐ PE 33,072,174 33,072,174 0 0 0 0 33,072,174 100.00% ‐100.00% ‐100.00%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 27,827,806 27,819,755 3,975 3,975 0 3,975 27,815,779 99.99% ‐99.99% ‐99.83%
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514500 INTERPRETER 238,320 238,320 0 0 0 0 238,320 100.00% ‐100.00% ‐100.00%
516100 TECHNOLOGY SPECIALIST 146,094 146,094 0 0 0 0 146,094 100.00% ‐100.00% ‐100.00%
516400 PHYS/OCCUP/SPEECH THERAPIST 8,158,638 8,158,638 0 0 0 0 8,158,638 100.00% ‐100.00% ‐100.00%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 808,335 808,335 0 0 0 0 808,335 100.00% ‐100.00% ‐100.00%
517200 ELEMENTARY COUNSELOR 79,287 79,287 0 0 0 0 79,287 100.00% ‐100.00% ‐100.00%
517400 SCHOOL PSYCHOLOGIST 28,293 28,293 0 0 0 0 28,293 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 54,975,113 54,975,113 0 0 0 0 54,975,113 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNEL 353,886 353,886 0 0 0 0 353,886 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION (29,856,987) (29,856,987) 4,579 4,579 0 4,579 (29,861,566) 100.02% ‐100.02% ‐100.18%
519910 EXTRA ACTIVITY SALARIES 575,000 575,000 0 0 0 0 575,000 100.00% ‐100.00% ‐100.00%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 75,349,021 75,315,741 132,732 132,732 0 132,732 75,183,009 99.82% ‐99.82% ‐97.89%
523000 TEACHERS RETIREMENT SYSTEM 90,247,298 90,211,711 138,795 138,795 0 138,795 90,072,916 99.85% ‐99.85% ‐98.15%
525000 UNEMPLOYMENT COMPENSATION 40,350 40,350 0 0 0 0 40,350 100.00% ‐100.00% ‐100.00%
526000 WORKMEN COMPENSATION‐CLAIMS 9,245,000 9,245,000 752,829 752,829 0 752,829 8,492,171 91.86% ‐91.86% ‐2.28%
Page 1 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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
526001 WORKERS COMP‐ INSURANCE PREMIU 0 0 0 0 0 0 0 NA NA NA
526002 WORKERS COMP‐STATE FEE 62,000 62,000 0 0 0 0 62,000 100.00% ‐100.00% ‐100.00%
526003 WORKERS COMP‐ STATE ASSESSMENT 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 18,158,049 18,169,706 42,017 42,017 0 42,017 18,127,690 99.77% ‐99.77% ‐97.23%
530000 PURCHASED PROF/TECH SERVICES 16,582,107 13,441,914 431,307 431,307 36,241 467,548 12,974,366 96.52% ‐96.79% ‐61.50%
530010 PURCHASED SERVICES‐OTHER FEES 1,994,072 1,994,072 0 0 0 0 1,994,072 100.00% ‐100.00% ‐100.00%
530070 ADA‐PURCHASED PROF/TECH SERVIC 35,000 35,000 0 0 0 0 35,000 100.00% ‐100.00% ‐100.00%
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 170,000 170,000 0 0 0 0 170,000 100.00% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 30,000 39,021 0 0 0 0 39,021 100.00% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 99,993 99,993 0 0 0 0 99,993 100.00% ‐100.00% ‐100.00%
553000 COMMUNICATION 43,340 43,804 0 0 0 0 43,804 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 436,566 1,304,547 840,642 840,642 10,124 850,766 453,781 34.78% ‐35.56% 673.27%
558000 TRAVEL ‐ EMPLOYEES 910,474 909,644 6,881 6,881 0 6,881 902,764 99.24% ‐99.24% ‐90.92%
559400 PAYMENTS TO CHARTER SCHOOLS 46,826,936 46,826,936 4,963,709 4,963,709 0 4,963,709 41,863,227 89.40% ‐89.40% 27.20%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 7,234,377 7,142,430 40,987 40,987 230,345 271,333 6,871,097 96.20% ‐99.43% ‐93.11%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 195,616 195,694 280 280 1,706 1,985 193,709 98.99% ‐99.86% ‐98.28%
561200 COMPUTER SOFTWARE 7,655,192 7,568,780 1,742,265 1,742,265 1,159,116 2,901,381 4,667,398 61.67% ‐76.98% 176.23%
561500 EXPENDABLE EQUIPMENT 2,303,720 2,352,135 23,484 23,484 16,128 39,611 2,312,524 98.32% ‐99.00% ‐88.02%
561600 EXPENDABLE COMPUTER EQUIPMENT 619,083 620,865 12,093 12,093 (3,325) 8,768 612,097 98.59% ‐98.05% ‐76.63%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 33,650 33,650 0 0 0 0 33,650 100.00% ‐100.00% ‐100.00%
564100 TEXTBOOKS ‐ PRINTED 7,131,545 7,131,545 (121) (121) 0 (121) 7,131,666 100.00% ‐100.00% ‐100.02%
564200 BOOKS (OTHER THAN TEXTBOOKS) 853,634 853,634 0 0 0 0 853,634 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 2,132,518 2,131,318 0 0 0 0 2,131,318 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,037 82,913 0 0 0 0 82,913 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 797,973 949,023 139 139 295 434 948,589 99.95% ‐99.99% ‐99.82%
589000 OTHER EXPENDITURES 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 765,137,222 762,703,844 9,808,421 9,808,421 1,450,630 11,259,051 751,444,793 98.52% ‐98.71% ‐84.57%
PUPIL SERVICES 511000 TEACHERS 87,057 87,057 0 0 0 0 87,057 100.00% ‐100.00% ‐100.00%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 910 910 0 910 (910) NA NA NA
514000 AIDES AND PARAPROFESSIONALS 169,883 169,883 2,850 2,850 0 2,850 167,033 98.32% ‐98.32% ‐79.87%
514200 SALARY OF CLERICAL STAFF 2,039,336 2,039,336 160,287 160,287 0 160,287 1,879,049 92.14% ‐92.14% ‐5.68%
514600 ATHLETICS PERSONNEL 714,952 714,952 61,844 61,844 0 61,844 653,108 91.35% ‐91.35% 3.80%
516300 SCH NURSE/SPEC EDUC NURSE LPN 4,911,504 4,911,504 8,342 8,342 0 8,342 4,903,163 99.83% ‐99.83% ‐97.96%
516400 PHYS/OCCUP/SPEECH THERAPIST 118,977 118,977 0 0 0 0 118,977 100.00% ‐100.00% ‐100.00%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 1,421,077 1,421,077 0 0 0 0 1,421,077 100.00% ‐100.00% ‐100.00%
517200 ELEMENTARY COUNSELOR 8,709,649 8,709,649 0 0 0 0 8,709,649 100.00% ‐100.00% ‐100.00%
517300 SECONDARY COUNSELOR 15,145,037 15,545,469 8,821 8,821 0 8,821 15,536,648 99.94% ‐99.94% ‐99.32%
517400 SCHOOL PSYCHOLOGIST 4,385,743 4,385,743 8,467 8,467 0 8,467 4,377,276 99.81% ‐99.81% ‐97.68%
517600 SCHOOL SOCIAL WORKER 3,859,986 3,859,986 21,159 21,159 0 21,159 3,838,827 99.45% ‐99.45% ‐93.42%
517700 FAMILY SERVICES/PARENT COORD 3,137,077 3,137,077 56,084 56,084 0 56,084 3,080,993 98.21% ‐98.21% ‐78.55%
519000 OTHER MANAGEMENT PERSONNEL 3,406,340 3,406,340 129,329 129,329 0 129,329 3,277,011 96.20% ‐96.20% ‐54.44%
519100 OTHER ADMINISTRATIVE PERSONNEL 7,820,469 7,820,469 76,009 76,009 0 76,009 7,744,461 99.03% ‐99.03% ‐88.34%
519900 OTHER SALARIES & COMPENSATION 767,000 767,000 9,896 9,896 0 9,896 757,104 98.71% ‐98.71% ‐84.52%
519910 EXTRA ACTIVITY SALARIES 90,000 90,000 0 0 0 0 90,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 7,538,502 7,538,502 70,875 70,875 0 70,875 7,467,627 99.06% ‐99.06% ‐88.72%
523000 TEACHERS RETIREMENT SYSTEM 10,530,516 10,530,516 104,289 104,289 0 104,289 10,426,227 99.01% ‐99.01% ‐88.12%
525000 UNEMPLOYMENT COMPENSATION 6,000 6,000 0 0 0 0 6,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 1,447,133 1,458,033 21,773 21,773 0 21,773 1,436,260 98.51% ‐98.51% ‐82.08%
530000 PURCHASED PROF/TECH SERVICES 5,088,965 5,109,777 3,202 3,202 60,481 63,683 5,046,094 98.75% ‐99.94% ‐99.25%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 0 0 0 0 0 0 NA NA NA
533000 CONTRACTED SERV‐NURSING 0 0 0 0 0 0 0 NA NA NA
534000 PROFESSIONAL LEGAL SERVICES 500,000 500,000 0 0 0 0 500,000 100.00% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 305,000 305,000 0 0 0 0 305,000 100.00% ‐100.00% ‐100.00%
Page 2 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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 9,500 9,500 0 0 0 0 9,500 100.00% ‐100.00% ‐100.00%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 4,350 4,350 0 0 0 0 4,350 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 82,600 84,600 80 80 0 80 84,520 99.91% ‐99.91% ‐98.86%
559500 OTHER PURCHASED SERVICES 2,000 5,614 0 0 0 0 5,614 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 712,000 708,855 0 0 2,694 2,694 706,161 99.62% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 122,950 122,950 0 0 0 0 122,950 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 1,000 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 52,000 52,000 0 0 0 0 52,000 100.00% ‐100.00% ‐100.00%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
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 0 0 7,000 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 15,000 15,000 0 0 0 0 15,000 100.00% ‐100.00% ‐100.00%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 14,600 17,512 0 0 0 0 17,512 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 1,005,000 1,005,000 0 0 0 0 1,005,000 100.00% ‐100.00% ‐100.00%
PUPIL SERVICES Total 84,226,205 84,670,730 744,218 744,218 63,175 807,392 83,863,338 99.05% ‐99.12% ‐89.45%
IMPROVEMENT OF INSTRUCTIONAL 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
511600 PROF DEVELOPMENT STIPENDS 5,083,000 5,083,000 374,359 374,359 0 374,359 4,708,641 92.64% ‐92.64% ‐11.62%
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 45,395 45,395 0 0 0 0 45,395 100.00% ‐100.00% ‐100.00%
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
516400 PHYS/OCCUP/SPEECH THERAPIST 10,105 10,105 0 10,105 (10,105) NA NA NA
517100 TEACHER SUPT SPEC/DIAG/AUDIO 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 270,695 270,695 1,556 1,556 0 1,556 269,139 99.43% ‐99.43% ‐93.10%
519000 OTHER MANAGEMENT PERSONNEL 3,792,552 3,793,773 154,698 154,698 0 154,698 3,639,076 95.92% ‐95.92% ‐51.07%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,659,296 5,659,296 382,685 382,685 0 382,685 5,276,610 93.24% ‐93.24% ‐18.86%
519900 OTHER SALARIES & COMPENSATION 287,043 287,043 4,799 4,799 0 4,799 282,244 98.33% ‐98.33% ‐79.94%
519910 EXTRA ACTIVITY SALARIES 51,500 51,500 0 0 0 0 51,500 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,026,270 1,026,270 32,130 32,130 0 32,130 994,140 96.87% ‐96.87% ‐62.43%
523000 TEACHERS RETIREMENT SYSTEM 1,830,145 1,840,014 67,458 67,458 0 67,458 1,772,557 96.33% ‐96.33% ‐56.01%
529000 OTHER EMPLOYEE BENEFITS 274,247 271,789 11,304 11,304 0 11,304 260,485 95.84% ‐95.84% ‐50.09%
530000 PURCHASED PROF/TECH SERVICES 1,846,586 1,846,586 0 0 5,000 5,000 1,841,586 99.73% ‐100.00% ‐100.00%
530003 OTHER COST‐PROFESSIONAL TECH 100,000 100,000 0 0 0 0 100,000 100.00% ‐100.00% ‐100.00%
530056 PURCHASED SERVICES‐TEMPORARY 0 0 10,080 10,080 (10,080) 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 318,080 318,080 0 0 1,988 1,988 316,093 99.38% ‐100.00% ‐100.00%
544101 PORTABLES 6,740 6,740 0 0 0 0 6,740 100.00% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 600 0 0 525 525 75 12.50% ‐100.00% ‐100.00%
553000 COMMUNICATION 5,750 5,750 0 0 0 0 5,750 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,220,000 1,220,000 0 0 0 0 1,220,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 329,528 329,528 1,446 1,446 0 1,446 328,082 99.56% ‐99.56% ‐94.73%
561000 SUPPLIES 437,956 376,400 12,991 12,991 (2,998) 9,993 366,407 97.35% ‐96.55% ‐58.58%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 18,398 18,398 0 0 0 0 18,398 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 714,008 714,008 0 0 14,320 14,320 699,688 97.99% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 11,500 11,500 0 0 0 0 11,500 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 51,744 51,744 0 0 0 0 51,744 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 172,206 172,206 0 0 0 0 172,206 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 85,400 85,400 0 0 450 450 84,950 99.47% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 1,001,500 1,001,500 0 0 0 0 1,001,500 100.00% ‐100.00% ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 24,639,541 24,587,216 1,063,610 1,063,610 9,204 1,072,814 23,514,402 95.64% ‐95.67% ‐48.09%
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 0 25,000 0 0 0 0 25,000 100.00% ‐100.00% ‐100.00%
Page 3 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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
519000 OTHER MANAGEMENT PERSONNEL 35,735 10,735 0 0 0 0 10,735 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 947 947 0 0 0 0 947 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 82,849 82,849 0 0 1,500 1,500 81,349 98.19% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 470 470 0 0 0 0 470 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 18,000 15,000 0 0 0 0 15,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 12,650 11,750 0 0 0 0 11,750 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 25,785 25,785 0 0 0 0 25,785 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 35,000 35,000 0 0 0 0 35,000 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 1,211,435 1,207,535 0 0 1,500 1,500 1,206,035 99.88% ‐100.00% ‐100.00%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 121,985 121,985 10,537 10,537 0 10,537 111,448 91.36% ‐91.36% 3.66%
516500 LIBRARIAN/MEDIA SPECIALIST 10,643,260 10,643,260 26,357 26,357 0 26,357 10,616,903 99.75% ‐99.75% ‐97.03%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 166,320 166,320 0 0 0 0 166,320 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,576,260 1,576,260 2,835 2,835 0 2,835 1,573,425 99.82% ‐99.82% ‐97.84%
523000 TEACHERS RETIREMENT SYSTEM 2,131,315 2,131,315 7,372 7,372 0 7,372 2,123,944 99.65% ‐99.65% ‐95.85%
525000 UNEMPLOYMENT COMPENSATION 1,150 1,150 0 0 0 0 1,150 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 293,928 293,928 1,505 1,505 0 1,505 292,423 99.49% ‐99.49% ‐93.85%
530000 PURCHASED PROF/TECH SERVICES 247,696 247,696 0 0 0 0 247,696 100.00% ‐100.00% ‐100.00%
553000 COMMUNICATION 600 600 0 0 0 0 600 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 16,728 16,728 0 0 0 0 16,728 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 13,361 13,361 0 0 0 0 13,361 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 1,221,725 1,221,725 0 0 0 0 1,221,725 100.00% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 155 155 0 0 0 0 155 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 4,500 4,500 0 0 0 0 4,500 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
564000 DIGITAL/ELECTRONIC TEXTBOOKS 1,930 1,930 0 0 0 0 1,930 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 149,502 149,502 0 0 0 0 149,502 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 44,000 44,000 0 0 0 0 44,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 2,200 2,200 0 0 0 0 2,200 100.00% ‐100.00% ‐100.00%
EDUCATIONAL MEDIA SERVICES Total 16,636,615 16,636,615 48,606 48,606 0 48,606 16,588,009 99.71% ‐99.71% ‐96.49%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 126,000 126,000 13,650 13,650 0 13,650 112,350 89.17% ‐89.17% 30.00%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 325,000 325,000 30,358 30,358 0 30,358 294,642 90.66% ‐90.66% 12.09%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,172,268 2,172,268 172,247 172,247 0 172,247 2,000,022 92.07% ‐92.07% ‐4.85%
514200 SALARY OF CLERICAL STAFF 3,984,388 3,984,388 318,493 318,493 0 318,493 3,665,895 92.01% ‐92.01% ‐4.08%
514300 RESEARCH PERSONNEL 112,479 112,479 0 0 0 0 112,479 100.00% ‐100.00% ‐100.00%
514800 ACCOUNTANT 69,052 69,052 0 0 0 0 69,052 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS MECHANIC 147,038 147,038 0 0 0 0 147,038 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 1,617,971 1,617,971 55,326 55,326 0 55,326 1,562,645 96.58% ‐96.58% ‐58.97%
519100 OTHER ADMINISTRATIVE PERSONNEL 2,439,222 2,439,222 45,058 45,058 0 45,058 2,394,164 98.15% ‐98.15% ‐77.83%
519900 OTHER SALARIES & COMPENSATION 157,250 157,250 8,741 8,741 0 8,741 148,509 94.44% ‐94.44% ‐33.29%
521000 STATE HEALTH INSURANCE 1,413,440 1,413,440 79,471 79,471 0 79,471 1,333,969 94.38% ‐94.38% ‐32.53%
523000 TEACHERS RETIREMENT SYSTEM 2,174,822 2,174,822 126,131 126,131 0 126,131 2,048,691 94.20% ‐94.20% ‐30.40%
525000 UNEMPLOYMENT COMPENSATION 800 800 0 0 0 0 800 100.00% ‐100.00% ‐100.00%
527000 ON BEHALF PAYMENTS 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 333,608 333,608 26,056 26,056 0 26,056 307,552 92.19% ‐92.19% ‐6.28%
530000 PURCHASED PROF/TECH SERVICES 1,727,381 1,741,381 504 504 0 504 1,740,877 99.97% ‐99.97% ‐99.65%
530002 OTHER COST‐BOARD LEGAL FEES 22,500,000 22,500,000 0 0 0 0 22,500,000 100.00% ‐100.00% ‐100.00%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 270,000 270,000 18,086 18,086 15,274 33,360 236,641 87.64% ‐93.30% ‐19.62%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 2,986,000 5,000 5,000 1,542,610 1,547,610 1,438,390 48.17% ‐99.83% ‐97.99%
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 7,140 7,140 0 0 0 0 7,140 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,000 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 29,249 29,249 0 0 0 0 29,249 100.00% ‐100.00% ‐100.00%
558015 TRAVEL‐BD MEMBER, M. JOHNSON 0 0 0 0 0 0 0 NA NA NA
Page 4 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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
558016 TRAVEL‐BD MEMBER, J. MCMAHAN 0 0 0 0 0 0 0 NA NA NA
558017 TRAVEL‐BD MEMBER, M. ORSON 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558019 TRAVEL‐BD MEMBER, M. ERWIN 0 0 0 0 0 0 0 NA NA NA
558021 TRAVEL‐BD MEMBER, J. MORLEY 8,000 8,000 0 0 0 0 8,000 100.00% ‐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 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558028 TRAVEL‐BD MEMBER, A. HILL 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558029 TRAVEL‐BD MEMBER, D. PIERCE 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558099 TRAVEL‐ANNUAL BOARD RETREAT 28,000 28,000 0 0 0 0 28,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 412,829 412,829 3,039 3,039 1,198 4,237 408,592 98.97% ‐99.26% ‐91.17%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 9,500 9,500 0 0 1,586 1,586 7,914 83.31% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 121,534 121,534 0 0 0 0 121,534 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 83,000 83,000 0 0 0 0 83,000 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 29,600 29,600 0 0 710 710 28,890 97.60% ‐100.00% ‐100.00%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 3,600 3,600 0 0 0 0 3,600 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 500 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 15,787 15,787 0 0 0 0 15,787 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 21,000 21,000 0 0 0 0 21,000 100.00% ‐100.00% ‐100.00%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 4,500 4,500 0 0 0 0 4,500 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 111,946 111,946 0 0 0 0 111,946 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00% ‐100.00% ‐100.00%
GENERAL ADMINISTRATION Total 44,507,615 44,507,615 902,161 902,161 1,561,377 2,463,538 42,044,077 94.46% ‐97.97% ‐75.68%
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
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
513000 PRINCIPAL 15,266,094 15,266,094 1,315,722 1,315,722 0 1,315,722 13,950,372 91.38% ‐91.38% 3.42%
513100 ASSISTANT PRINCIPAL 24,016,283 24,016,283 133 133 0 133 24,016,150 100.00% ‐100.00% ‐99.99%
514200 SALARY OF CLERICAL STAFF 13,604,555 13,604,555 506,834 506,834 0 506,834 13,097,720 96.27% ‐96.27% ‐55.29%
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 12,957 12,957 0 0 0 0 12,957 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 851,171 851,171 0 0 0 0 851,171 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 7,325,640 7,325,640 216,405 216,405 0 216,405 7,109,235 97.05% ‐97.05% ‐64.55%
523000 TEACHERS RETIREMENT SYSTEM 10,624,597 10,624,597 349,087 349,087 0 349,087 10,275,510 96.71% ‐96.71% ‐60.57%
525000 UNEMPLOYMENT COMPENSATION 12,200 12,200 0 0 0 0 12,200 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 1,411,407 1,411,407 71,079 71,079 0 71,079 1,340,328 94.96% ‐94.96% ‐39.57%
561500 EXPENDABLE EQUIPMENT 85,540 85,540 0 0 0 0 85,540 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00% ‐100.00% ‐100.00%
SCHOOL ADMINISTRATION Total 74,210,444 74,210,444 2,459,260 2,459,260 0 2,459,260 71,751,183 96.69% ‐96.69% ‐60.23%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 0 0 17,452 17,452 0 17,452 (17,452) NA NA NA
514800 ACCOUNTANT 3,380,775 3,380,775 231,747 231,747 0 231,747 3,149,028 93.15% ‐93.15% ‐17.74%
516500 LIBRARIAN/MEDIA SPECIALIST 54,204 54,204 0 0 0 0 54,204 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS MECHANIC 87,402 87,402 20,196 20,196 0 20,196 67,206 76.89% ‐76.89% 177.28%
519000 OTHER MANAGEMENT PERSONNEL 2,143,005 2,143,005 138,103 138,103 0 138,103 2,004,902 93.56% ‐93.56% ‐22.67%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,061,797 1,061,797 86,062 86,062 0 86,062 975,735 91.89% ‐91.89% ‐2.74%
519900 OTHER SALARIES & COMPENSATION 119,770 119,770 0 0 0 0 119,770 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 969,570 969,570 65,158 65,158 0 65,158 904,412 93.28% ‐93.28% ‐19.36%
523000 TEACHERS RETIREMENT SYSTEM 1,306,387 1,306,387 104,632 104,632 0 104,632 1,201,756 91.99% ‐91.99% ‐3.89%
527000 ON BEHALF PAYMENTS 66,000 66,000 0 0 0 0 66,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 191,154 191,154 20,208 20,208 0 20,208 170,946 89.43% ‐89.43% 26.86%
530000 PURCHASED PROF/TECH SERVICES 4,750,000 4,742,000 57,534 57,534 777,904 835,438 3,906,562 82.38% ‐98.79% ‐85.44%
530010 PURCHASED SERVICES‐OTHER FEES 85,356 85,356 0 0 0 0 85,356 100.00% ‐100.00% ‐100.00%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 100,000 100,000 0 0 0 0 100,000 100.00% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 80,000 80,000 0 0 0 0 80,000 100.00% ‐100.00% ‐100.00%
552000 INSURANCE (OTHR THAN EMPL BEN) 2,074,359 2,074,359 47,755 47,755 237 47,992 2,026,367 97.69% ‐97.70% ‐72.37%
Page 5 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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
553000 COMMUNICATION 16,000 16,000 0 0 2,261 2,261 13,739 85.87% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 0 0 0 0 0 0 NA NA NA
556900 OTHER TUITION 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 133,546 133,546 4,043 4,043 0 4,043 129,503 96.97% ‐96.97% ‐63.67%
561000 SUPPLIES 41,200 41,200 0 0 7,381 7,381 33,819 82.09% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 10,500 10,500 0 0 0 0 10,500 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 434,537 442,537 7,860 7,860 0 7,860 434,677 98.22% ‐98.22% ‐78.69%
561500 EXPENDABLE EQUIPMENT 13,900 13,900 0 0 0 0 13,900 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 2,000 2,000 0 0 573 573 1,427 71.36% ‐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 170,200 170,200 0 0 0 0 170,200 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 10,000 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 161,804 161,804 16,336 16,336 8,332 24,668 137,136 84.75% ‐89.90% 21.15%
589000 OTHER EXPENDITURES 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ BUSINESS Total 18,471,466 18,471,466 817,085 817,085 796,688 1,613,773 16,857,693 91.26% ‐95.58% ‐46.92%
MAINTENANCE AND OPERATION OF PLANT SERVICES 511000 TEACHERS 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
514800 ACCOUNTANT 150,945 150,945 0 0 0 0 150,945 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS MECHANIC 22,261,748 22,261,748 1,072,448 1,072,448 0 1,072,448 21,189,300 95.18% ‐95.18% ‐42.19%
518600 CUSTODIAL PERSONNEL 19,555,394 19,555,394 1,700,911 1,700,911 0 1,700,911 17,854,483 91.30% ‐91.30% 4.37%
519000 OTHER MANAGEMENT PERSONNEL 6,937,835 6,937,835 253,661 253,661 0 253,661 6,684,174 96.34% ‐96.34% ‐56.13%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,848,311 3,848,311 260,620 260,620 0 260,620 3,587,690 93.23% ‐93.23% ‐18.73%
519900 OTHER SALARIES & COMPENSATION 881,020 881,020 50,571 50,571 0 50,571 830,449 94.26% ‐94.26% ‐31.12%
521000 STATE HEALTH INSURANCE 11,044,593 11,044,593 636,221 636,221 0 636,221 10,408,372 94.24% ‐94.24% ‐30.87%
523000 TEACHERS RETIREMENT SYSTEM 6,216,485 6,216,485 317,917 317,917 0 317,917 5,898,568 94.89% ‐94.89% ‐38.63%
525000 UNEMPLOYMENT COMPENSATION 12,000 12,000 0 0 0 0 12,000 100.00% ‐100.00% ‐100.00%
527000 ON BEHALF PAYMENTS 2,250,000 2,250,000 0 0 0 0 2,250,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 2,561,235 2,561,235 197,433 197,433 0 197,433 2,363,803 92.29% ‐92.29% ‐7.50%
530000 PURCHASED PROF/TECH SERVICES 1,867,500 1,717,500 562 562 4,238 4,800 1,712,700 99.72% ‐99.97% ‐99.61%
530011 OTHER COST/CONTRACTS(WATER FOG 50,000 50,000 0 0 0 0 50,000 100.00% ‐100.00% ‐100.00%
530012 OTHER COST‐ FIRE LIFE SAFETY 450,000 450,000 0 0 0 0 450,000 100.00% ‐100.00% ‐100.00%
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 6,000,000 6,000,000 432,857 432,857 3,432,680 3,865,537 2,134,463 35.57% ‐92.79% ‐13.43%
541001 HAZMAT/ABATEMENT 1,500,000 1,500,000 20,745 20,745 14,255 35,000 1,465,000 97.67% ‐98.62% ‐83.40%
541002 WASTE DISPOSAL(SANITATION) 1,600,000 1,600,000 0 0 0 0 1,600,000 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 9,050,000 9,078,000 139,122 139,122 1,498,214 1,637,336 7,440,664 81.96% ‐98.47% ‐81.61%
543001 MAINTENANCE‐BUILDING‐REGION 1 300,000 300,000 0 0 0 0 300,000 100.00% ‐100.00% ‐100.00%
543002 MAINTENANCE‐BUILDING‐REGION 2 300,000 300,000 0 0 0 0 300,000 100.00% ‐100.00% ‐100.00%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 0 0 0 0 300,000 100.00% ‐100.00% ‐100.00%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 0 0 0 0 300,000 100.00% ‐100.00% ‐100.00%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 300,000 0 0 0 0 300,000 100.00% ‐100.00% ‐100.00%
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 0 0 0 0 300,000 100.00% ‐100.00% ‐100.00%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 0 0 0 0 300,000 100.00% ‐100.00% ‐100.00%
543008 MAINT‐SYS(ENVIRONMENTAL & ROOF 2,000,000 2,000,000 0 0 0 0 2,000,000 100.00% ‐100.00% ‐100.00%
543009 MAINT‐SYS‐PARTS & MAJOR WORK 22,425,000 22,425,000 0 0 0 0 22,425,000 100.00% ‐100.00% ‐100.00%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 3,500,000 3,500,000 0 0 48,544 48,544 3,451,456 98.61% ‐100.00% ‐100.00%
543011 MAINT‐LAWN EQUIPMENT 1,250,000 1,250,000 0 0 0 0 1,250,000 100.00% ‐100.00% ‐100.00%
543012 MAINT‐FLEET TRUCKS 3,500,000 3,500,000 0 0 0 0 3,500,000 100.00% ‐100.00% ‐100.00%
543013 SUPT. DEFERRED MAINTENANCE 10,000,000 10,000,000 401,717 401,717 2,098,283 2,500,000 7,500,000 75.00% ‐95.98% ‐51.79%
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 500,000 500,000 0 0 0 0 500,000 100.00% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 185,300 185,300 0 0 0 0 185,300 100.00% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 2,225,000 2,225,000 34,981 34,981 258,441 293,422 1,931,578 86.81% ‐98.43% ‐81.13%
Page 6 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
549000 OTHER PURCHASED PROPERTY SERVI 1,593,260 1,593,260 15,840 15,840 36,705 52,545 1,540,715 96.70% ‐99.01% ‐88.07%
552000 INSURANCE (OTHR THAN EMPL BEN) 2,887,692 2,887,692 0 0 2,203,104 2,203,104 684,588 23.71% ‐100.00% ‐100.00%
553000 COMMUNICATION 37,800 39,800 236 236 3,664 3,900 35,900 90.20% ‐99.41% ‐92.88%
558000 TRAVEL ‐ EMPLOYEES 400,000 400,000 1,407 1,407 0 1,407 398,593 99.65% ‐99.65% ‐95.78%
559400 PAYMENTS TO CHARTER SCHOOLS 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 3,665,193 3,665,193 25,040 25,040 93,621 118,661 3,546,532 96.76% ‐99.32% ‐91.80%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 53,000 53,000 0 0 252 252 52,748 99.52% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 45,300 45,300 0 0 0 0 45,300 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 1,690,193 3,690,193 51,080 51,080 417,210 468,291 3,221,902 87.31% ‐98.62% ‐83.39%
561600 EXPENDABLE COMPUTER EQUIPMENT 45,000 45,000 0 0 2,548 2,548 42,452 94.34% ‐100.00% ‐100.00%
562000 ENERGY / ELECTRICITY 11,805,467 11,805,467 1,735,926 1,735,926 9,429,074 11,165,000 640,467 5.43% ‐85.30% 76.45%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 113,432 113,432 1,886,568 2,000,000 500,000 20.00% ‐95.46% ‐45.55%
562003 ENERGY‐REFUNDS/REBATES 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 2,000 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 750,000 750,000 0 0 0 0 750,000 100.00% ‐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 6,220,000 4,220,000 4,316 4,316 256,688 261,004 3,958,996 93.82% ‐99.90% ‐98.77%
573001 SMALL EQUIPMENT(HAND TOOLS ETC 500,000 500,000 0 0 0 0 500,000 100.00% ‐100.00% ‐100.00%
573002 EQUIPMENT‐PLAYGROUND MAINT‐REP 500,000 500,000 0 0 0 0 500,000 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 3,200,000 3,200,000 0 0 0 0 3,200,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 165,000 165,000 0 0 0 0 165,000 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00% ‐100.00% ‐100.00%
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 180,982,269 180,862,269 7,467,042 7,467,042 21,684,091 29,151,133 151,711,137 83.88% ‐95.87% ‐50.46%
STUDENT TRANSPORTATION SERVICE 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 18,793,666 18,793,666 65,357 65,357 0 65,357 18,728,309 99.65% ‐99.65% ‐95.83%
518100 MAINT PERSONNEL‐TRANS MECHANIC 10,166,649 10,166,649 942,843 942,843 0 942,843 9,223,805 90.73% ‐90.73% 11.29%
519000 OTHER MANAGEMENT PERSONNEL 10,311,878 10,311,878 320,211 320,211 0 320,211 9,991,667 96.89% ‐96.89% ‐62.74%
519100 OTHER ADMINISTRATIVE PERSONNEL 126,803 126,803 8,252 8,252 0 8,252 118,551 93.49% ‐93.49% ‐21.90%
519900 OTHER SALARIES & COMPENSATION 472,450 472,450 0 0 0 0 472,450 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 7,541,100 7,541,100 85,995 85,995 0 85,995 7,455,105 98.86% ‐98.86% ‐86.32%
523000 TEACHERS RETIREMENT SYSTEM 1,707,064 1,707,064 105,140 105,140 0 105,140 1,601,924 93.84% ‐93.84% ‐26.09%
525000 UNEMPLOYMENT COMPENSATION 176,000 176,000 0 0 0 0 176,000 100.00% ‐100.00% ‐100.00%
527000 ON BEHALF PAYMENTS 2,100,000 2,100,000 0 0 0 0 2,100,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 2,075,469 2,075,469 78,063 78,063 0 78,063 1,997,406 96.24% ‐96.24% ‐54.87%
530000 PURCHASED PROF/TECH SERVICES 2,196,950 2,192,950 728 728 30,418 31,146 2,161,804 98.58% ‐99.97% ‐99.60%
530010 PURCHASED SERVICES‐OTHER FEES 40,000 40,000 0 0 0 0 40,000 100.00% ‐100.00% ‐100.00%
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 25,000 25,000 0 0 0 0 25,000 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 2,165,500 2,165,500 0 0 0 0 2,165,500 100.00% ‐100.00% ‐100.00%
551900 STUD TRANSP PURCHASED‐OTH SRCE 500,000 620,000 0 0 0 0 620,000 100.00% ‐100.00% ‐100.00%
553000 COMMUNICATION 180,000 186,500 406 406 1,094 1,500 185,000 99.20% ‐99.78% ‐97.39%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,500 29,500 0 0 0 0 29,500 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 145,000 145,000 0 0 0 0 145,000 100.00% ‐100.00% ‐100.00%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 6,108,060 6,105,560 0 0 18,724 18,724 6,086,836 99.69% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561200 COMPUTER SOFTWARE 45,500 17,500 0 0 0 0 17,500 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 265,172 265,172 40,133 40,133 156,378 196,510 68,662 25.89% ‐84.87% 81.61%
561600 EXPENDABLE COMPUTER EQUIPMENT 58,108 58,108 2,120 2,120 (2,120) 0 58,108 100.00% ‐96.35% ‐56.22%
562000 ENERGY / ELECTRICITY 8,100,000 8,100,000 182,091 182,091 (18,229) 163,862 7,936,139 97.98% ‐97.75% ‐73.02%
562008 ENERGY‐FIELD TRIP GENERIC 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 2,600,000 2,600,000 0 0 0 0 2,600,000 100.00% ‐100.00% ‐100.00%
573200 PURCHASE/LEASE ‐ BUSES 3,250,000 4,771,800 0 0 0 0 4,771,800 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 30,000 30,000 0 0 0 0 30,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 167,000 167,000 62 62 (62) 0 167,000 100.00% ‐99.96% ‐99.55%
Page 7 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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
589000 OTHER EXPENDITURES 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00% ‐100.00% ‐100.00%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 80,348,868 81,990,668 1,831,401 1,831,401 186,203 2,017,604 79,973,064 97.54% ‐97.77% ‐73.20%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 60,414 60,414 0 60,414 (60,414) NA NA NA
511600 PROF DEVELOPMENT STIPENDS 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 1,554,748 1,554,748 115,719 115,719 0 115,719 1,439,029 92.56% ‐92.56% ‐10.68%
514300 RESEARCH PERSONNEL 112,479 112,479 0 0 0 0 112,479 100.00% ‐100.00% ‐100.00%
514800 ACCOUNTANT 61,245 61,245 0 0 0 0 61,245 100.00% ‐100.00% ‐100.00%
516500 LIBRARIAN/MEDIA SPECIALIST 43,847 43,847 0 0 0 0 43,847 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS MECHANIC 45,955 45,955 0 0 0 0 45,955 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 3,328,963 3,328,963 188,282 188,282 0 188,282 3,140,681 94.34% ‐94.34% ‐32.13%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,610,225 11,610,225 879,837 879,837 0 879,837 10,730,388 92.42% ‐92.42% ‐9.06%
519900 OTHER SALARIES & COMPENSATION 284,380 284,380 40,193 40,193 0 40,193 244,187 85.87% ‐85.87% 69.60%
519910 EXTRA ACTIVITY SALARIES 10,000 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 2,018,520 2,018,520 137,734 137,734 0 137,734 1,880,786 93.18% ‐93.18% ‐18.12%
523000 TEACHERS RETIREMENT SYSTEM 3,123,804 3,123,804 213,799 213,799 0 213,799 2,910,005 93.16% ‐93.16% ‐17.87%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 9,336 9,336 0 9,336 (9,336) NA NA NA
525000 UNEMPLOYMENT COMPENSATION 10,000 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
527000 ON BEHALF PAYMENTS 555,000 555,000 0 0 0 0 555,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 454,181 454,181 49,054 49,054 0 49,054 405,127 89.20% ‐89.20% 29.61%
530000 PURCHASED PROF/TECH SERVICES 1,174,082 1,314,227 13,573 13,573 467,223 480,796 833,431 63.42% ‐98.97% ‐87.61%
530070 ADA‐PURCHASED PROF/TECH SERVIC 60,000 60,000 0 0 1,042 1,042 58,958 98.26% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 44,132 1,804,592 0 0 1,699,200 1,699,200 105,392 5.84% ‐100.00% ‐100.00%
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
553000 COMMUNICATION 2,983,924 3,013,924 323,635 323,635 9,223 332,859 2,681,065 88.96% ‐89.26% 28.86%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,260 1,260 0 0 0 0 1,260 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 210,000 210,000 3,210 3,210 0 3,210 206,790 98.47% ‐98.47% ‐81.66%
561000 SUPPLIES 629,600 689,600 (375) (375) 14,770 14,395 675,205 97.91% ‐100.05% ‐100.65%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561200 COMPUTER SOFTWARE 0 651,622 528,796 528,796 122,826 651,622 0 0.00% ‐18.85% 873.81%
561500 EXPENDABLE EQUIPMENT 133,000 133,000 0 0 285 285 132,715 99.79% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 42,000 42,000 0 0 3,828 3,828 38,172 90.89% ‐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 45,000 45,000 0 0 0 0 45,000 100.00% ‐100.00% ‐100.00%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 310,869 310,869 1,994 1,994 0 1,994 308,875 99.36% ‐99.36% ‐92.30%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 28,847,215 31,489,442 2,565,202 2,565,202 2,318,398 4,883,600 26,605,842 84.49% ‐91.85% ‐2.25%
OTHER SUPPORT SERVICES 519000 OTHER MANAGEMENT PERSONNEL 758,056 758,056 0 0 0 0 758,056 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 33,713 33,713 4,878 4,878 0 4,878 28,835 85.53% ‐85.53% 73.65%
521000 STATE HEALTH INSURANCE 11,340 11,340 945 945 0 945 10,395 91.67% ‐91.67% 0.00%
523000 TEACHERS RETIREMENT SYSTEM 6,681 6,681 579 579 0 579 6,102 91.33% ‐91.33% 4.02%
527000 ON BEHALF PAYMENTS 42,000 42,000 0 0 0 0 42,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 20,982 20,982 132 132 0 132 20,850 99.37% ‐99.37% ‐92.45%
530000 PURCHASED PROF/TECH SERVICES 0 36,269 0 0 0 0 36,269 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 60,000 60,000 0 0 0 0 60,000 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00% ‐100.00% ‐100.00%
OTHER SUPPORT SERVICES Total 1,932,772 1,969,040 6,535 6,535 0 6,535 1,962,506 99.67% ‐99.67% ‐96.02%
SCHOOL NUTRITION PROGRAM 527000 ON BEHALF PAYMENTS 1,005,000 1,005,000 0 0 0 0 1,005,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
SCHOOL NUTRITION PROGRAM Total 1,005,000 1,005,000 0 0 0 0 1,005,000 100.00% ‐100.00% ‐100.00%
ENTERPRISE OPERATIONS 518100 MAINT PERSONNEL‐TRANS MECHANIC 37,765 37,765 0 0 0 0 37,765 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 1,300,000 1,300,000 0 0 0 0 1,300,000 100.00% ‐100.00% ‐100.00%
523000 TEACHERS RETIREMENT SYSTEM 7,481 7,481 0 0 0 0 7,481 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 1,001 1,001 0 0 0 0 1,001 100.00% ‐100.00% ‐100.00%
ENTERPRISE OPERATIONS Total 1,346,246 1,346,246 0 0 0 0 1,346,246 100.00% ‐100.00% ‐100.00%
Page 8 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 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 7,837,334 7,837,334 0 0 0 0 7,837,334 100.00% ‐100.00% ‐100.00%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 7,837,334 7,837,334 0 0 0 0 7,837,334 100.00% ‐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 1,331,340,248 1,333,495,466 27,713,541 27,713,541 28,071,265 55,784,807 1,277,710,659 95.82% ‐97.92% ‐75.06%
Page 9 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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 26,750 80,500 0 0 0 0 80,500 100.00% ‐100.00% ‐100.00%
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 1,800 0 0 0 0 1,800 100.00% ‐100.00% ‐100.00%
419950 OTHER LOCAL REVENUES 31,230,745 31,230,745 2,072,456 2,072,456 0 2,072,456 29,158,288 93.36% ‐93.36% ‐20.37%
419951 10% ‐ OTHER LOCAL REVENUES (309,752) (309,752) 210 210 0 210 (309,962) 100.07% ‐100.07% ‐100.81%
LOCAL REVENUES Total 30,954,293 31,008,943 2,072,666 2,072,666 0 2,072,666 28,936,276 93.32% ‐93.32% ‐19.79%
INTEREST 415000 INVESTMENT INCOME 0 0 376 376 0 376 (376) NA NA NA
INTEREST Total 0 0 376 376 0 376 (376) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 12,946,252 12,946,252 0 0 0 0 12,946,252 100.00% ‐100.00% ‐100.00%
438000 OTHER GRANTS FROM GEORGIA DOE 2,544,589 2,544,589 0 0 0 0 2,544,589 100.00% ‐100.00% ‐100.00%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 15,490,841 15,490,841 0 0 0 0 15,490,841 100.00% ‐100.00% ‐100.00%
FEDERAL SOURCES 445200 OTH FED GRANTS THRU GA DOE 73,880,840 73,881,464 878,138 878,138 0 878,138 73,003,326 98.81% ‐98.81% ‐85.74%
445300 ALL OTHER FEDERAL GRANTS 2,555,269 2,564,769 85,702 85,702 0 85,702 2,479,067 96.66% ‐96.66% ‐59.90%
445350 CARES ACT‐ESSER 351,475,415 497,812,164 0 0 0 0 497,812,164 100.00% ‐100.00% ‐100.00%
449950 REV ‐ FED SRCES NOT CLASSIFIED 321,088 1,095,271 0 0 0 0 1,095,271 100.00% ‐100.00% ‐100.00%
443000 CAT GRANTS ‐ DIRECT FED GOVT 0 0 0 0 0 0 0 NA NA NA
FEDERAL SOURCES Total 428,232,611 575,353,668 963,840 963,840 0 963,840 574,389,827 99.83% ‐99.83% ‐97.99%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,445,423 4,445,423 210 210 0 210 4,445,213 100.00% ‐100.00% ‐99.94%
TRANSFERS AND OTHER LOCAL Total 4,445,423 4,445,423 210 210 0 210 4,445,213 100.00% ‐100.00% ‐99.94%
TOTAL REVENUE 479,123,168 626,298,874 3,037,092 3,037,092 0 3,037,092 623,261,782 99.52% ‐99.52% ‐94.18%
INSTRUCTION 511000 TEACHERS 14,547,299 50,007,234 253,028 253,028 0 253,028 49,754,206 99.49% ‐99.49% ‐93.93%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 33,322 91,277 91,277 0 91,277 (57,955) ‐173.92% 173.92% 3187.08%
511600 PROF DEVELOPMENT STIPENDS 153,500 0 0 0 0 0 0 NA NA NA
511700 EXTENDED YEAR 0 1,081 24,091 24,091 0 24,091 (23,010) ‐2128.56% 2128.56% 26642.74%
511800 ART ‐ MUSIC ‐ PE 32,826 32,826 0 0 0 0 32,826 100.00% ‐100.00% ‐100.00%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 5,031,350 5,031,350 1,894 1,894 0 1,894 5,029,456 99.96% ‐99.96% ‐99.55%
514500 INTERPRETER 330,351 330,351 0 0 0 0 330,351 100.00% ‐100.00% ‐100.00%
516100 TECHNOLOGY SPECIALIST 161,581 161,581 0 0 0 0 161,581 100.00% ‐100.00% ‐100.00%
516300 SCH NURSE/SPEC EDUC NURSE LPN 0 0 0 0 0 0 0 NA NA NA
516400 PHYS/OCCUP/SPEECH THERAPIST 0 0 0 0 0 0 0 NA NA NA
517200 ELEMENTARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 107,500 107,500 0 0 0 0 107,500 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 3,942,269 3,942,269 15,555 15,555 0 15,555 3,926,714 99.61% ‐99.61% ‐95.27%
519900 OTHER SALARIES & COMPENSATION 21,510,000 34,587,032 3,188,284 3,188,284 0 3,188,284 31,398,748 90.78% ‐90.78% 10.62%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 4,023,810 9,466,810 3,308 3,308 0 3,308 9,463,503 99.97% ‐99.97% ‐99.58%
523000 TEACHERS RETIREMENT SYSTEM 3,956,309 14,544,355 474,241 474,241 0 474,241 14,070,114 96.74% ‐96.74% ‐60.87%
529000 OTHER EMPLOYEE BENEFITS 1,227,718 2,916,249 96,998 96,998 0 96,998 2,819,252 96.67% ‐96.67% ‐60.09%
530000 PURCHASED PROF/TECH SERVICES 37,534,677 7,659,996 58,144 58,144 63,298 121,442 7,538,554 98.41% ‐99.24% ‐90.89%
532100 CONTRACTED SERV‐TEACHERS 1,998,053 8,451,347 0 0 360,922 360,922 8,090,425 95.73% ‐100.00% ‐100.00%
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 0 0 0 0 0 0 NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 450,000 450,000 0 0 0 0 450,000 100.00% ‐100.00% ‐100.00%
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
Page 10 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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 500,000 3,000,000 0 0 0 0 3,000,000 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 5,887,936 7,541,559 18,008 18,008 (18,008) 0 7,541,559 100.00% ‐99.76% ‐97.13%
556100 TUITION TO OTHER GEORGIA LUAS 0 0 0 0 0 0 0 NA NA NA
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 370,359 40,000 0 0 0 0 40,000 100.00% ‐100.00% ‐100.00%
559500 OTHER PURCHASED SERVICES 28,000 28,000 0 0 0 0 28,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 4,507,062 5,590,605 230,083 230,083 (113,975) 116,108 5,474,496 97.92% ‐95.88% ‐50.61%
561099 SURPLUS 0 0 0 0 0 0 0 100.00% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 279,553 226,133 18,461 18,461 (18,449) 12 226,121 99.99% ‐91.84% ‐2.04%
561200 COMPUTER SOFTWARE 717,408 263,593 0 0 0 0 263,593 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 1,138,575 4,007,027 65,340 65,340 (56,674) 8,666 3,998,361 99.78% ‐98.37% ‐80.43%
561600 EXPENDABLE COMPUTER EQUIPMEN 1,308,593 53,610,214 93,986 93,986 (96,404) (2,418) 53,612,632 100.00% ‐99.82% ‐97.90%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 928,070 0 0 0 0 928,070 100.00% ‐100.00% ‐100.00%
564100 TEXTBOOKS ‐ PRINTED 11,348,723 11,368,432 0 0 0 0 11,368,432 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 511,190 2,535,330 9,048 9,048 (5,110) 3,938 2,531,392 99.84% ‐99.64% ‐95.72%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 498,098 498,098 0 0 0 0 498,098 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 85,434 0 240 240 5,315 5,555 (5,555) NA NA NA
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 122,321,538 227,360,365 4,641,984 4,641,984 120,916 4,762,900 222,597,465 97.91% ‐97.96% ‐75.50%
PUPIL SERVICES 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 73,572 73,572 0 0 0 0 73,572 100.00% ‐100.00% ‐100.00%
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 68,006 178,006 0 0 0 0 178,006 100.00% ‐100.00% ‐100.00%
516400 PHYS/OCCUP/SPEECH THERAPIST 0 0 0 0 0 0 0 NA NA NA
517100 TEACHER SUPT SPEC/DIAG/AUDIO 1,253,849 1,253,849 0 0 0 0 1,253,849 100.00% ‐100.00% ‐100.00%
517200 ELEMENTARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
517300 SECONDARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
517400 SCHOOL PSYCHOLOGIST 0 0 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER 146,669 146,669 0 0 0 0 146,669 100.00% ‐100.00% ‐100.00%
517700 FAMILY SERVICES/PARENT COORD 500,194 500,194 0 0 0 0 500,194 100.00% ‐100.00% ‐100.00%
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 243,491 243,491 6,591 6,591 0 6,591 236,901 97.29% ‐97.29% ‐67.52%
519100 OTHER ADMINISTRATIVE PERSONNE 333,659 333,659 14,530 14,530 0 14,530 319,129 95.65% ‐95.65% ‐47.74%
519900 OTHER SALARIES & COMPENSATION 3,324,720 5,864,720 24,895 24,895 0 24,895 5,839,825 99.58% ‐99.58% ‐94.91%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 623,700 691,740 4,725 4,725 0 4,725 687,015 99.32% ‐99.32% ‐91.80%
523000 TEACHERS RETIREMENT SYSTEM 746,815 860,566 7,774 7,774 0 7,774 852,792 99.10% ‐99.10% ‐89.16%
529000 OTHER EMPLOYEE BENEFITS 162,179 232,456 1,358 1,358 0 1,358 231,099 99.42% ‐99.42% ‐92.99%
530000 PURCHASED PROF/TECH SERVICES 37,726,652 14,366,916 179,888 179,888 239,504 419,391 13,947,525 97.08% ‐98.75% ‐84.97%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 82,727 82,727 2,320 2,320 (2,320) 0 82,727 100.00% ‐97.20% ‐66.35%
553200 COMMUNICATION‐WEB SUBSCRPT/L 114,158 2,017,367 0 0 275,148 275,148 1,742,219 86.36% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 34,000 44,000 77 77 0 77 43,923 99.82% ‐99.82% ‐97.89%
559500 OTHER PURCHASED SERVICES 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 425,532 495,973 7,971 7,971 63,190 71,161 424,812 85.65% ‐98.39% ‐80.71%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,260 5,260 3,262 3,262 (3,262) 0 5,260 100.00% ‐37.99% 644.16%
561200 COMPUTER SOFTWARE 4,742 4,742 0 0 0 0 4,742 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 18,351 43,112 1,586 1,586 365 1,951 41,161 95.47% ‐96.32% ‐55.86%
561600 EXPENDABLE COMPUTER EQUIPMEN 88,492 120,258 16,502 16,502 (13,504) 2,998 117,260 97.51% ‐86.28% 64.66%
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
Page 11 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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
564200 BOOKS (OTHER THAN TEXTBOOKS) 93,116 93,116 0 0 0 0 93,116 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 30,380 0 0 0 0 30,380 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 100,000 0 0 0 0 100,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 10,527 20,527 0 0 0 0 20,527 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 46,088,411 27,813,260 271,478 271,478 559,121 830,599 26,982,661 97.01% ‐99.02% ‐88.29%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 184,284 184,284 0 0 0 0 184,284 100.00% ‐100.00% ‐100.00%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 540 0 0 0 0 540 100.00% ‐100.00% ‐100.00%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 50,001 50,001 4,335 4,335 0 4,335 45,666 91.33% ‐91.33% 4.04%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 330,603 338,457 27,544 27,544 0 27,544 310,912 91.86% ‐91.86% ‐2.34%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 5,880 5,880 0 5,880 (5,880) NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 68,040 68,040 2,835 2,835 0 2,835 65,205 95.83% ‐95.83% ‐50.00%
523000 TEACHERS RETIREMENT SYSTEM 111,910 113,407 6,369 6,369 0 6,369 107,037 94.38% ‐94.38% ‐32.60%
529000 OTHER EMPLOYEE BENEFITS 14,719 19,108 1,945 1,945 0 1,945 17,163 89.82% ‐89.82% 22.13%
530000 PURCHASED PROF/TECH SERVICES 27,175,748 1,073,103 0 0 0 0 1,073,103 100.00% ‐100.00% ‐100.00%
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 60,000 0 0 0 0 60,000 100.00% ‐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 2,500 0 0 0 0 2,500 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 49,097 49,097 0 0 0 0 49,097 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 36,779 36,779 424 424 0 424 36,355 98.85% ‐98.85% ‐86.18%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 208,400 286,980 19,545 19,545 25,795 45,339 241,641 84.20% ‐93.19% ‐18.27%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 14,150 420 0 0 0 0 420 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 309,583 281,583 0 0 0 0 281,583 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 8,000 8,000 0 0 23,226 23,226 (15,226) ‐190.32% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 29,500 31,700 0 0 1,678 1,678 30,022 94.71% ‐100.00% ‐100.00%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 3,017 3,017 0 0 0 0 3,017 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 1,000 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 34,700 34,700 0 0 0 0 34,700 100.00% ‐100.00% ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 28,694,030 2,644,716 68,877 68,877 50,699 119,575 2,525,141 95.48% ‐97.40% ‐68.75%
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 54,226 3,560,871 442,939 442,939 0 442,939 3,117,932 87.56% ‐87.56% 49.27%
517600 SCHOOL SOCIAL WORKER 235,050 235,050 20,080 20,080 0 20,080 214,970 91.46% ‐91.46% 2.51%
519100 OTHER ADMINISTRATIVE PERSONNE 2,477,064 2,477,064 274,419 274,419 0 274,419 2,202,645 88.92% ‐88.92% 32.94%
519900 OTHER SALARIES & COMPENSATION 11,394,197 13,284,197 0 0 0 0 13,284,197 100.00% ‐100.00% ‐100.00%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 1,576,260 1,576,260 30,240 30,240 0 30,240 1,546,020 98.08% ‐98.08% ‐76.98%
523000 TEACHERS RETIREMENT SYSTEM 2,420,051 2,420,051 112,433 112,433 0 112,433 2,307,618 95.35% ‐95.35% ‐44.25%
529000 OTHER EMPLOYEE BENEFITS 375,254 510,248 22,439 22,439 0 22,439 487,808 95.60% ‐95.60% ‐47.23%
530000 PURCHASED PROF/TECH SERVICES 27,412,633 4,064,951 18,417 18,417 415,460 433,877 3,631,075 89.33% ‐99.55% ‐94.56%
532100 CONTRACTED SERV‐TEACHERS 0 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
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 51,649 793,329 0 0 686,680 686,680 106,649 13.44% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 118,573 147,073 26,983 26,983 0 26,983 120,090 81.65% ‐81.65% 120.16%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 166,812 196,812 20,190 20,190 28,246 48,436 148,376 75.39% ‐89.74% 23.10%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 36,279 36,279 0 0 7,920 7,920 28,359 78.17% ‐100.00% ‐100.00%
Page 12 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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 2,400 4,500 0 0 0 0 4,500 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,840 96,840 37,920 37,920 (37,920) 0 96,840 100.00% ‐60.84% 369.89%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 389,277 698,389 2,858 2,858 (2,858) 0 698,389 100.00% ‐99.59% ‐95.09%
581000 DUES AND FEES 689,150 576,435 17,595 17,595 487 18,082 558,353 96.86% ‐96.95% ‐63.37%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTIONAL STAFF TRAINING Total 47,495,715 30,688,348 1,026,514 1,026,514 1,098,015 2,124,528 28,563,820 93.08% ‐96.66% ‐59.86%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
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 0 0 0 5,600,000 100.00% ‐100.00% ‐100.00%
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 74,200 148,400 0 0 0 0 148,400 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 0 216,672 0 0 0 0 216,672 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 5,000 32,000 0 0 0 0 32,000 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 14,375 14,375 1,776 1,776 (1,800) (24) 14,399 100.17% ‐87.64% 48.27%
EDUCATIONAL MEDIA SERVICES Total 2,893,575 6,011,447 1,776 1,776 (1,800) (24) 6,011,471 100.00% ‐99.97% ‐99.65%
FEDERAL GRANT ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
514100 SALARY OF SERETARIAL STAFF 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 18,209 18,209 8,063 8,063 0 8,063 10,146 55.72% ‐55.72% 431.37%
514800 ACCOUNTANT 0 0 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 114,614 114,614 9,890 9,890 0 9,890 104,724 91.37% ‐91.37% 3.54%
519000 OTHER MANAGEMENT PERSONNEL 1,801,624 1,801,624 123,658 123,658 0 123,658 1,677,966 93.14% ‐93.14% ‐17.64%
519100 OTHER ADMINISTRATIVE PERSONNE 313,385 1,167,398 63,282 63,282 0 63,282 1,104,116 94.58% ‐94.58% ‐34.95%
519900 OTHER SALARIES & COMPENSATION 1,200,000 2,412,567 0 0 0 0 2,412,567 100.00% ‐100.00% ‐100.00%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 246,645 360,045 18,191 18,191 0 18,191 341,854 94.95% ‐94.95% ‐39.37%
523000 TEACHERS RETIREMENT SYSTEM 445,296 614,203 41,477 41,477 0 41,477 572,726 93.25% ‐93.25% ‐18.96%
529000 OTHER EMPLOYEE BENEFITS 91,368 165,640 9,170 9,170 0 9,170 156,470 94.46% ‐94.46% ‐33.56%
530000 PURCHASED PROF/TECH SERVICES (5,635,750) 10,000 71 71 0 71 9,929 99.29% ‐99.29% ‐91.44%
531000 CONTRACTED SERVICE ‐ADMIN 0 0 0 0 0 0 0 NA NA NA
532100 CONTRACTED SERV‐TEACHERS 0 183 0 0 0 0 183 100.00% ‐100.00% ‐100.00%
553000 COMMUNICATION 3,175 3,175 0 0 0 0 3,175 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 7,300 7,300 268 268 0 268 7,032 96.33% ‐96.33% ‐55.96%
561000 SUPPLIES 130,792 52,273 0 0 1,797 1,797 50,476 96.56% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 6,950 7,350 0 0 0 0 7,350 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 5,000 6,835 0 0 100 100 6,735 98.54% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 12,200 26,500 9,480 9,480 (9,480) 0 26,500 100.00% ‐64.23% 329.28%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 3,000 4,000 0 0 0 0 4,000 100.00% ‐100.00% ‐100.00%
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
FEDERAL GRANT ADMINISTRATION Total (1,236,193) 6,773,915 283,550 283,550 (7,583) 275,967 6,497,948 95.93% ‐95.81% ‐49.77%
GENERAL ADMINISTRATION 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 87,110 87,110 7,575 7,575 0 7,575 79,535 91.30% ‐91.30% 4.35%
519000 OTHER MANAGEMENT PERSONNEL 0 431,000 0 0 0 0 431,000 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 514,189 514,189 73,767 73,767 0 73,767 440,422 85.65% ‐85.65% 72.15%
519900 OTHER SALARIES & COMPENSATION 1,700,000 3,400,000 0 0 0 0 3,400,000 100.00% ‐100.00% ‐100.00%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 79,380 136,080 12,285 12,285 0 12,285 123,795 90.97% ‐90.97% 8.33%
523000 TEACHERS RETIREMENT SYSTEM 119,117 209,196 11,111 11,111 0 11,111 198,085 94.69% ‐94.69% ‐36.26%
529000 OTHER EMPLOYEE BENEFITS 60,984 117,456 2,795 2,795 0 2,795 114,661 97.62% ‐97.62% ‐71.44%
530000 PURCHASED PROF/TECH SERVICES 26,144,155 42,210 0 0 0 0 42,210 100.00% ‐100.00% ‐100.00%
Page 13 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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
531000 CONTRACTED SERVICE ‐ADMIN 0 0 0 0 0 0 0 NA NA NA
553200 COMMUNICATION‐WEB SUBSCRPT/L 275,433 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 0 0 0 NA NA NA
561000 SUPPLIES 20,200 17,100 0 0 14,225 14,225 2,875 16.81% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 845,000 0 0 0 0 0 0 NA NA NA
561200 COMPUTER SOFTWARE 1,396,753 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 4,000 0 0 0 0 4,000 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 370 370 (370) 0 0 NA NA NA
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
588000 FEDERAL INDIRECT COST CHARGES 21,085,705 68,140,907 0 0 0 0 68,140,907 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 52,328,027 73,099,249 107,903 107,903 13,855 121,758 72,977,491 99.83% ‐99.85% ‐98.23%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 910 910 0 910 (910) NA NA NA
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 155,324 155,324 11,952 11,952 0 11,952 143,372 92.31% ‐92.31% ‐7.66%
514800 ACCOUNTANT 0 0 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 1,500,000 3,000,000 3,600 3,600 0 3,600 2,996,400 99.88% ‐99.88% ‐98.56%
521000 STATE HEALTH INSURANCE 45,360 45,360 945 945 0 945 44,415 97.92% ‐97.92% ‐75.00%
523000 TEACHERS RETIREMENT SYSTEM 30,770 30,770 701 701 0 701 30,068 97.72% ‐97.72% ‐72.64%
529000 OTHER EMPLOYEE BENEFITS 45,364 85,114 520 520 0 520 84,594 99.39% ‐99.39% ‐92.66%
530000 PURCHASED PROF/TECH SERVICES 26,237,645 715,670 0 0 0 0 715,670 100.00% ‐100.00% ‐100.00%
553000 COMMUNICATION 2,000 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 0 0 0 0 NA NA NA
561200 COMPUTER SOFTWARE 15,250 15,250 0 0 0 0 15,250 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 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 ADMINISTRATION Total 28,031,713 4,049,488 18,629 18,629 0 18,629 4,030,859 99.54% ‐99.54% ‐94.48%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514800 ACCOUNTANT 78,744 78,744 6,777 6,777 0 6,777 71,967 91.39% ‐91.39% 3.27%
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 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 15,599 15,599 0 0 0 0 15,599 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 2,087 2,087 0 0 0 0 2,087 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 10,000 2,428 2,428 (2,426) 2 9,998 99.98% ‐75.72% 191.36%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 15,000 208 208 (208) 0 15,000 100.00% ‐98.61% ‐83.34%
561500 EXPENDABLE EQUIPMENT 0 35,000 9,562 9,562 (9,562) 0 35,000 100.00% ‐72.68% 227.85%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 85,000 0 0 0 0 85,000 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ BUSINESS Total 26,199,075 246,430 18,975 18,975 (12,196) 6,779 239,651 97.25% ‐92.30% ‐7.60%
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 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 2,444,000 4,888,000 1,412 1,412 0 1,412 4,886,588 99.97% ‐99.97% ‐99.65%
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 64,766 142,096 37 37 0 37 142,059 99.97% ‐99.97% ‐99.68%
530000 PURCHASED PROF/TECH SERVICES 27,373,820 3,354,318 24,959 24,959 143,461 168,420 3,185,898 94.98% ‐99.26% ‐91.07%
Page 14 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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
541000 WATER‐SEWER & CLEANING SERVIC 50,000 50,000 1,246 1,246 25,404 26,650 23,350 46.70% ‐97.51% ‐70.09%
543000 REPAIR & MAINTENANCE SERVICE 7,945,000 6,945,000 0 0 0 0 6,945,000 100.00% ‐100.00% ‐100.00%
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 0 0 0 3,750,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 26,815,394 36,540,445 2,659 2,659 2,498 5,157 36,535,289 99.99% ‐99.99% ‐99.91%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 75 0 0 0 0 75 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 3,054,552 3,217,142 0 0 0 0 3,217,142 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 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 43,999 0 0 0 0 43,999 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH (55,995) 0 0 0 0 0 0 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 75,198,742 59,307,749 30,314 30,314 171,362 201,677 59,106,073 99.66% ‐99.95% ‐99.39%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 18,413 238 238 2,038 2,275 16,138 87.64% ‐98.71% ‐84.52%
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 1,300,000 2,600,000 0 0 0 0 2,600,000 100.00% ‐100.00% ‐100.00%
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 34,450 69,205 0 0 0 0 69,205 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 26,125,645 23,000 0 0 0 0 23,000 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
551900 STUD TRANSP PURCHASED‐OTH SRC 0 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 61,839 61,839 0 0 0 0 61,839 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
562000 ENERGY / ELECTRICITY 128,851 129,961 90 90 642 732 129,229 99.44% ‐99.93% ‐99.17%
595000 SPECIAL ITEMS 3,000 3,000 0 0 0 0 3,000 100.00% ‐100.00% ‐100.00%
STUDENT TRANSPORTATION SERVICE Total 27,653,785 2,905,417 328 328 2,680 3,007 2,902,410 99.90% ‐99.99% ‐99.86%
SUPPORT SERVICES ‐ CENTRAL 511600 PROF DEVELOPMENT STIPENDS 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 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 56,367 56,367 0 0 0 0 56,367 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 198,170 198,170 17,075 17,075 0 17,075 181,095 91.38% ‐91.38% 3.40%
519900 OTHER SALARIES & COMPENSATION 42,239,799 0 1,117,365 1,117,365 0 1,117,365 (1,117,365) NA NA NA
521000 STATE HEALTH INSURANCE 25,515 25,515 945 945 0 945 24,570 96.30% ‐96.30% ‐55.56%
523000 TEACHERS RETIREMENT SYSTEM 50,424 50,424 4,160 4,160 0 4,160 46,264 91.75% ‐91.75% ‐0.99%
529000 OTHER EMPLOYEE BENEFITS 6,745 6,745 31,289 31,289 0 31,289 (24,543) ‐363.86% 363.86% 5466.36%
530000 PURCHASED PROF/TECH SERVICES 26,298,445 2,966,862 1,038,699 1,038,699 (1,038,699) 0 2,966,862 100.00% ‐64.99% 320.12%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 8,335 8,335 4,251 4,251 (4,251) 0 8,335 100.00% ‐48.99% 512.09%
553200 COMMUNICATION‐WEB SUBSCRPT/L 27,900 365,940 0 0 0 0 365,940 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 42,500 42,500 0 0 0 0 42,500 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 209,500 209,500 0 0 0 0 209,500 100.00% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 2,100 0 0 0 0 2,100 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 95,000 101,055 0 0 0 0 101,055 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 50,000 121,970 0 0 0 0 121,970 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 25,376 25,376 0 0 0 0 25,376 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 11,566,415 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 2,500 47,500 0 0 0 0 47,500 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ CENTRAL Total 80,902,990 4,228,359 2,213,784 2,213,784 (1,042,950) 1,170,834 3,057,525 72.31% ‐47.64% 528.27%
OTHER SUPPORT SERVICES 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
Page 15 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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
514000 AIDES AND PARAPROFESSIONALS 0 0 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 479,919 479,919 41,381 41,381 0 41,381 438,538 91.38% ‐91.38% 3.47%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 79,380 79,380 8,269 8,269 0 8,269 71,111 89.58% ‐89.58% 25.00%
523000 TEACHERS RETIREMENT SYSTEM 95,072 95,072 10,244 10,244 0 10,244 84,828 89.23% ‐89.23% 29.30%
529000 OTHER EMPLOYEE BENEFITS 12,718 12,718 1,676 1,676 0 1,676 11,042 86.82% ‐86.82% 58.12%
530000 PURCHASED PROF/TECH SERVICES 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
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 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 0 0 0 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 0 0 0 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 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
OTHER SUPPORT SERVICES Total 667,089 2,939,029 61,570 61,570 0 61,570 2,877,459 97.91% ‐97.91% ‐74.86%
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 0 0 0 6,300,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 305,000 463,760 0 0 0 0 463,760 100.00% ‐100.00% ‐100.00%
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 0 0 0 224,160 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 319,198 13,936 13,936 150,498 164,434 154,764 48.49% ‐95.63% ‐47.61%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 1,296,450 1,296,450 0 0 0 0 1,296,450 100.00% ‐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 810,801 810,801 0 0 0 0 810,801 100.00% ‐100.00% ‐100.00%
SCHOOL NUTRITION PROGRAM Total 53,747,141 22,864,938 13,936 13,936 150,498 164,434 22,700,504 99.28% ‐99.94% ‐99.27%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 125,000 125,000 0 0 0 0 125,000 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 3,313 3,313 0 0 0 0 3,313 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 430,000 430,000 998 998 4,980 5,978 424,022 98.61% ‐99.77% ‐97.21%
530056 PURCHASED SERVICES‐TEMPORARY 0 0 0 0 0 0 0 NA NA NA
530100 CONTRACTED SECURITY‐ATHLETICS 30,000 30,000 0 0 0 0 30,000 100.00% ‐100.00% ‐100.00%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 50,000 50,000 0 0 0 0 50,000 100.00% ‐100.00% ‐100.00%
530300 COMMERCIAL CARRIERS‐ATHLETICS 55,000 55,000 0 0 0 0 55,000 100.00% ‐100.00% ‐100.00%
530400 AWARDS & PRINTING/BINDING‐ATH 20,000 20,000 152 152 483 635 19,365 96.82% ‐99.24% ‐90.88%
530500 ATHLETIC EVENT STAFF 128,000 128,000 0 0 0 0 128,000 100.00% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 45,000 45,000 0 0 4,708 4,708 40,292 89.54% ‐100.00% ‐100.00%
558200 PLAYOFF PAYOUT 30,000 30,000 1,211 1,211 14,618 15,829 14,171 47.24% ‐95.96% ‐51.55%
561000 SUPPLIES 226,082 226,082 0 0 0 0 226,082 100.00% ‐100.00% ‐100.00%
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 50,000 0 0 40,527 40,527 9,473 18.95% ‐100.00% ‐100.00%
561510 ATHLETICS UNIFORMS 350,000 350,000 0 0 0 0 350,000 100.00% ‐100.00% ‐100.00%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 200,000 200,000 6,156 6,156 (6,156) 0 200,000 100.00% ‐96.92% ‐63.06%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 175,000 175,000 0 0 0 0 175,000 100.00% ‐100.00% ‐100.00%
Page 16 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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
581000 DUES AND FEES 60,000 60,000 475 475 0 475 59,525 99.21% ‐99.21% ‐90.50%
581300 ATHLETICS‐HOTEL 40,000 40,000 0 0 0 0 40,000 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS Total 2,025,395 2,025,395 8,993 8,993 59,161 68,153 1,957,242 96.64% ‐99.56% ‐94.67%
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 0 0 0 0 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 0 0 0 0 NA NA NA
530001 ARCHITECT/ENGINEER 5,790,672 5,790,672 0 0 0 0 5,790,672 100.00% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 109,721,328 0 0 0 0 109,721,328 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 4,488,000 4,488,000 0 0 0 0 4,488,000 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 158,786,775 120,000,000 0 0 0 0 120,000,000 100.00% ‐100.00% ‐100.00%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 856,345 856,345 210 210 0 210 856,135 99.98% ‐99.98% ‐99.71%
599000 OTHER USES 0 0 1,644,027 1,644,027 0 1,644,027 (1,644,027) NA NA NA
599001 OTHER‐FICA 867,000 867,000 0 0 0 0 867,000 100.00% ‐100.00% ‐100.00%
599002 OTHER‐MEDICARE 11,311,300 11,311,300 0 0 0 0 11,311,300 100.00% ‐100.00% ‐100.00%
599003 OTHER‐GRP TAX SHELTER ANNUITY 5,564,000 5,564,000 0 0 0 0 5,564,000 100.00% ‐100.00% ‐100.00%
599004 OTHER‐GRP INS LT DISABILITY 3,672,000 3,672,000 0 0 0 0 3,672,000 100.00% ‐100.00% ‐100.00%
599005 OTHER‐SURVIVOR'S INCOME BENEFI 816,000 816,000 0 0 0 0 816,000 100.00% ‐100.00% ‐100.00%
TRANSFERS & OTHER OUTLAYS Total 23,086,645 23,086,645 1,644,237 1,644,237 0 1,644,237 21,442,408 92.88% ‐92.88% ‐14.54%
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% ‐98.31% ‐79.72%
Page 17 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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 29,976,191 29,976,191 0 0 0 0 29,976,191 100.00% ‐100.00% ‐100.00%
TRANSFERS AND OTHER LOCAL Total 29,976,191 29,976,191 0 0 0 0 29,976,191 100.00% ‐100.00% ‐100.00%
TOTAL REVENUE 29,976,191 29,976,191 0 0 0 0 29,976,191 100.00% ‐100.00% ‐100.00%
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 2,257,046 2,257,046 0 0 0 0 2,257,046 100.00% ‐100.00% ‐100.00%
583100 REDEMPTION OF PRINCIPAL 27,719,145 27,719,145 0 0 0 0 27,719,145 100.00% ‐100.00% ‐100.00%
DEBT SERVICE Total 29,976,191 29,976,191 0 0 0 0 29,976,191 100.00% ‐100.00% ‐100.00%
TOTAL EXPENDITURES 29,976,191 29,976,191 0 0 0 0 29,976,191 100.00% ‐100.00% ‐100.00%
Page 18 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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 429,000,000 429,000,000 0 0 0 0 429,000,000 100.00% ‐100.00% ‐100.00%
412200 DONATIONS 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 429,000,000 429,000,000 0 0 0 0 429,000,000 100.00% ‐100.00% ‐100.00%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 8,084 8,084 0 8,084 2,791,916 99.71% ‐99.71% ‐96.54%
INTEREST Total 2,800,000 2,800,000 8,084 8,084 0 8,084 2,791,916 99.71% ‐99.71% ‐96.54%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 0 0 0 0 0 0 0 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 0 0 0 0 NA NA NA
TOTAL REVENUE 431,800,000 431,800,000 8,084 8,084 0 8,084 431,791,916 100.00% ‐100.00% ‐99.98%
INSTRUCTION 530000 PURCHASED PROF/TECH SERVICES 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 (960,000) 35,238 35,238 454,383 489,621 (1,449,621) 151.00% ‐103.67% ‐144.05%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 0 0 94,140 94,140 865,860 90.19% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 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
574800 DEPRECIATION EXPENSE‐COMPUTER 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 0 5,000 35,238 35,238 548,523 583,761 (578,761) ‐11575.22% 604.76% 8357.15%
PUPIL SERVICES 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
PUPIL SERVICES Total 0 0 0 0 0 0 0 NA NA NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES 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
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 0 0 0 0 0 0 0 NA NA NA
EDUCATIONAL MEDIA SERVICES 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
EDUCATIONAL MEDIA SERVICES Total 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION 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
GENERAL ADMINISTRATION Total 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS 514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
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
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS Total 0 0 0 0 0 0 0 NA NA NA
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 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 5,294 90,000 0 0 0 0 90,000 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 0 2,279 0 0 0 0 2,279 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 30,000 1,110,000 0 0 0 0 1,110,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 10,588 0 0 0 0 0 0 NA NA NA
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
Page 19 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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
574400 DEPRECIATION EXPENSE‐EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 45,882 1,202,279 0 0 0 0 1,202,279 100.00% ‐100.00% ‐100.00%
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%
SUPPORT SERVICES ‐ CENTRAL 529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMEN 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 574400 DEPRECIATION EXPENSE‐EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
SCHOOL NUTRITION PROGRAM Total 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS 574400 DEPRECIATION EXPENSE‐EQUIPMEN 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 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 19,838 19,838 0 0 0 0 19,838 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 4,912,962 4,912,962 65,070 65,070 0 65,070 4,847,892 98.68% ‐98.68% ‐84.11%
521000 STATE HEALTH INSURANCE 467,208 467,208 8,552 8,552 0 8,552 458,656 98.17% ‐98.17% ‐78.03%
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 13,001 13,001 0 13,001 730,474 98.25% ‐98.25% ‐79.02%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 2,229 2,229 0 2,229 97,448 97.76% ‐97.76% ‐73.16%
530000 PURCHASED PROF/TECH SERVICES 2,538,975 3,021,138 213,861 213,861 16,320 230,181 2,790,957 92.38% ‐92.92% ‐15.05%
530001 ARCHITECT/ENGINEER 8,318,082 31,439,896 33,124 33,124 0 33,124 31,406,772 99.89% ‐99.89% ‐98.74%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 237,169 0 0 0 0 237,169 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT (8,575) 2,823,906 0 0 0 0 2,823,906 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 3,259,000 6,223,313 0 0 0 0 6,223,313 100.00% ‐100.00% ‐100.00%
571000 LAND ACQUISITION & DEVELOPMEN 18,422,212 18,762,212 0 0 0 0 18,762,212 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 19,893 19,893 0 0 0 0 19,893 100.00% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 694,936,550 375,388,555 2,286,214 2,286,214 41,031 2,327,244 373,061,311 99.38% ‐99.39% ‐92.69%
573000 PURCHASE EQUIP‐NOT BUSES/COMP (2,208,498) 5,112,960 0 0 0 0 5,112,960 100.00% ‐100.00% ‐100.00%
573200 PURCHASE/LEASE ‐ BUSES 101,833 101,833 0 0 0 0 101,833 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH (2,339,143) 4,310,371 0 0 0 0 4,310,371 100.00% ‐100.00% ‐100.00%
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 729,323,050 453,723,966 2,622,050 2,622,050 57,351 2,679,401 451,044,566 99.41% ‐99.42% ‐93.07%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUN 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00% ‐100.00% ‐100.00%
TRANSFERS & OTHER OUTLAYS Total 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00% ‐100.00% ‐100.00%
DEBT SERVICE 581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
583000 INTEREST 0 0 0 0 0 0 0 NA NA NA
583100 REDEMPTION OF PRINCIPAL 5,572,080 5,572,080 0 0 0 0 5,572,080 100.00% ‐100.00% ‐100.00%
DEBT SERVICE Total 5,572,080 5,572,080 0 0 0 0 5,572,080 100.00% ‐100.00% ‐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% ‐99.51% ‐94.15%
Page 20 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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 0 0 0 6,280,875 100.00% ‐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 836,204 836,204 2,389 2,389 0 2,389 833,815 99.71% ‐99.71% ‐96.57%
416230 CONTR SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 11,694,446 11,694,446 2,389 2,389 0 2,389 11,692,057 99.98% ‐99.98% ‐99.75%
INTEREST 415000 INVESTMENT INCOME 0 0 6,486 6,486 0 6,486 (6,486) NA NA NA
INTEREST Total 0 0 6,486 6,486 0 6,486 (6,486) NA NA NA
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 0 3,094 0 0 0 0 3,094 100.00% ‐100.00% ‐100.00%
435100 SCHOOL NUTR SERVICE GRANTS(ST) 1,214,494 1,214,494 0 0 0 0 1,214,494 100.00% ‐100.00% ‐100.00%
STATE SOURCES Total 1,214,494 1,217,588 0 0 0 0 1,217,588 100.00% ‐100.00% ‐100.00%
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 26,631,649 26,631,649 76,315 76,315 0 76,315 26,555,334 99.71% ‐99.71% ‐96.56%
445110 CHILD NUTR PROG GRANTS 19,423,204 19,423,204 33,726 33,726 0 33,726 19,389,478 99.83% ‐99.83% ‐97.92%
445120 (CACFP) FEDERAL GRANTS 0 0 0 0 0 0 0 NA NA NA
445130 FED REIMB ‐ AFTER‐SCHOOL SNACK 366,134 366,134 0 0 0 0 366,134 100.00% ‐100.00% ‐100.00%
445200 OTH FED GRANTS THRU GA DOE 50,000 50,000 0 0 0 0 50,000 100.00% ‐100.00% ‐100.00%
445350 CARES ACT‐ESSER 0 0 0 0 0 0 0 NA NA NA
449000 REV ATTRIB ‐ USDA COMMODITIES 6,920,828 6,920,828 0 0 0 0 6,920,828 100.00% ‐100.00% ‐100.00%
FEDERAL SOURCES Total 53,391,815 53,391,815 110,042 110,042 0 110,042 53,281,774 99.79% ‐99.79% ‐97.53%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00% ‐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 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00% ‐100.00% ‐100.00%
TOTAL REVENUE 69,100,755 69,103,849 118,916 118,916 0 118,916 68,984,933 99.83% ‐99.83% ‐97.93%
GENERAL ADMINISTRATION 530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS 519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS Total 0 0 0 0 0 0 0 NA NA NA
SCHOOL NUTRITION PROGRAM 514200 SALARY OF CLERICAL STAFF 193,624 193,624 11,485 11,485 0 11,485 182,139 94.07% ‐94.07% ‐28.82%
514800 ACCOUNTANT 66,790 66,790 0 0 0 0 66,790 100.00% ‐100.00% ‐100.00%
518400 SCHOOL NUTR PROGRAM CAFETERIA 18,572,411 18,545,229 144,203 144,203 0 144,203 18,401,026 99.22% ‐99.22% ‐90.67%
519000 OTHER MANAGEMENT PERSONNEL 1,927,669 1,927,669 87,345 87,345 0 87,345 1,840,324 95.47% ‐95.47% ‐45.63%
519100 OTHER ADMINISTRATIVE PERSONNE 251,356 251,356 0 0 0 0 251,356 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 0 0 2,000 2,000 0 2,000 (2,000) NA NA NA
521000 STATE HEALTH INSURANCE 5,222,070 5,210,730 22,680 22,680 0 22,680 5,188,050 99.56% ‐99.56% ‐94.78%
523000 TEACHERS RETIREMENT SYSTEM 1,532,460 1,532,460 31,482 31,482 0 31,482 1,500,977 97.95% ‐97.95% ‐75.35%
525000 UNEMPLOYMENT COMPENSATION 7,005 7,005 0 0 0 0 7,005 100.00% ‐100.00% ‐100.00%
526000 WORKMEN COMPENSATION‐CLAIMS 109,054 109,054 37,642 37,642 0 37,642 71,412 65.48% ‐65.48% 314.20%
529000 OTHER EMPLOYEE BENEFITS 1,130,918 1,128,821 12,367 12,367 0 12,367 1,116,454 98.90% ‐98.90% ‐86.85%
530000 PURCHASED PROF/TECH SERVICES 340,600 340,600 0 0 0 0 340,600 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 100,000 100,000 0 0 5,495 5,495 94,505 94.50% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 99,079 99,079 0 0 2,239 2,239 96,840 97.74% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 300,000 300,000 0 0 75,000 75,000 225,000 75.00% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 65,000 65,000 0 0 0 0 65,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 102,000 102,000 460 460 0 460 101,540 99.55% ‐99.55% ‐94.59%
Page 21 of 22
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2022
(UNAUDITED)
1 1
% 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
559500 OTHER PURCHASED SERVICES 319,400 319,400 0 0 0 0 319,400 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 6,547,776 6,557,776 3,948 3,948 6,660 10,608 6,547,168 99.84% ‐99.94% ‐99.28%
561500 EXPENDABLE EQUIPMENT 327,747 217,747 4,264 4,264 29,361 33,625 184,122 84.56% ‐98.04% ‐76.50%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 100,000 0 0 0 0 100,000 100.00% ‐100.00% ‐100.00%
563000 PURCHASED FOOD 21,732,668 21,732,668 42,518 42,518 (11,518) 31,000 21,701,668 99.86% ‐99.80% ‐97.65%
563500 FOOD ACQUISITIONS ‐ USDA 4,025,000 4,025,000 0 0 0 0 4,025,000 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 4,000 4,000 0 0 0 0 4,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COM 5,250,000 5,250,000 0 0 0 0 5,250,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 4,000 4,000 0 0 0 0 4,000 100.00% ‐100.00% ‐100.00%
588000 FEDERAL INDIRECT COST CHARGES 596,000 596,000 0 0 0 0 596,000 100.00% ‐100.00% ‐100.00%
SCHOOL NUTRITION PROGRAM Total 68,826,626 68,786,007 400,393 400,393 107,236 507,630 68,278,377 99.26% ‐99.42% ‐93.01%
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
TOTAL EXPENDITURES 68,826,626 68,786,007 400,393 400,393 107,236 507,630 68,278,377 99.26% ‐99.42% ‐93.01%
Page 22 of 22