July 2022 PY to CY Comparison Report

AID 1425738 · View on Simbli

Agenda Item

i. Acceptance of the July 2022 Monthly Financial Reports

Summary: Presented by: Ms. Masana Mailliard, Deputy Chief Financial Officer, Division of Finance
Request: It is requested that the Board of Education accept the July 2022 Monthly Financial Reports.
Contact: Ms. Masana Mailliard, Deputy Chief Financial Officer, Division of Finance, 678.676.0446
Status: General Counsel approval not required.
                                                 DEKALB COUNTY BOARD OF EDUCATION
                                             GENERAL FUND - PRIOR YEAR COMPARISON CHARTS
                                                            July - 07/31/2022


                                                               Revenues Comparison


                     45,000,000
                     40,000,000
                     35,000,000
                     30,000,000
                     25,000,000
                     20,000,000
                     15,000,000
                     10,000,000
                      5,000,000
                                   0
                     -5,000,000
                                       Local Revenue                  State Revenue                   Other Revenue                  Total Revenue
        FY22 - Prior Fiscal Year          579,373                        552,178                          1,596                        1,133,147
        FY23 - Current Fiscal Year       -1,083,846                    41,995,439                         186,625                     41,098,218

                                                       FY22 - Prior Fiscal Year       FY23 - Current Fiscal Year


Revenues appear less comparable to the prior period due to timing differences in Quality Basic Education revenue recognition. In
the previous year, large distributions of QBE were not received until September. Local revenues are temporarily negative due to



                                                            Expenditures Comparison

                     30,000,000

                     25,000,000

                     20,000,000

                     15,000,000

                     10,000,000

                       5,000,000

                                   0
                                       Instruction           Pupil Services           Maintenance and              Other Functions    Total Expenditures
                                                                                         Operation
        FY22 - Prior Fiscal Year       4,999,668                677,205                  7,834,376                   8,088,446            21,599,695
        FY23 - Current Fiscal Year     9,808,421                744,218                  7,467,042                   9,693,861            27,713,541

                                                       FY22 - Prior Fiscal Year       FY23 - Current Fiscal Year


Based on established education expenditure cycles, July is a down month for expenditure recognition. Amounts attributable to the
General Fund increased comparable to the previous reporting period, largely driven by increases in instruction related expenditures.
Current General Fund expenditures are within expectations and anticipated to increase in future reported months.