DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 800,385,570 800,385,570 23,622,404 23,905,821 0 23,905,821 776,479,750 97.01%
INTEREST 90,000 90,000 225,298 411,923 0 411,923 (321,923) ‐357.69%
STATE SOURCES 502,758,837 504,864,478 5,752,263 11,120,098 0 11,120,098 493,744,379 97.80%
TRANSFERS AND OTHER LOCAL 1,448,256 1,448,256 9,801 9,801 0 9,801 1,438,455 99.32%
Total Revenue 1,304,682,663 1,306,788,304 29,609,766 35,447,643 0 35,447,643 1,271,340,661 97.29%
INSTRUCTION 761,910,539 759,730,305 12,409,519 21,416,447 7,141,878 28,558,324 731,171,980 96.24%
PUPIL SERVICES 82,361,941 82,084,140 1,863,053 2,617,376 891,800 3,509,176 78,574,964 95.72%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 24,525,431 24,489,238 1,799,350 2,858,967 283,170 3,142,138 21,347,101 87.17%
INSTRUCTIONAL STAFF TRAINING 1,186,286 1,186,286 350 350 1,150 1,500 1,184,786 99.87%
EDUCATIONAL MEDIA SERVICES 16,636,615 16,636,615 67,239 115,845 20,679 136,523 16,500,092 99.18%
GENERAL ADMINISTRATION 44,507,615 44,650,819 1,317,728 2,219,738 1,359,353 3,579,091 41,071,729 91.98%
SCHOOL ADMINISTRATION 74,210,444 74,175,444 6,304,769 8,764,029 0 8,764,029 65,411,414 88.18%
SUPPORT SERVICES ‐ BUSINESS 18,471,466 18,308,262 2,710,418 3,473,897 1,021,724 4,495,620 13,812,642 75.44%
MAINTENANCE AND OPERATION OF PLANT SERVICES 180,982,269 180,849,269 11,959,707 18,944,301 22,953,371 41,897,672 138,951,598 76.83%
STUDENT TRANSPORTATION SERVICE 80,348,868 80,468,868 1,933,178 3,603,866 1,539,648 5,143,514 75,325,354 93.61%
SUPPORT SERVICES ‐ CENTRAL 28,847,215 31,409,442 2,054,985 4,608,959 2,245,764 6,854,723 24,554,719 78.18%
OTHER SUPPORT SERVICES 1,932,772 1,932,772 38,103 44,638 0 44,638 1,888,134 97.69%
SCHOOL NUTRITION PROGRAM 1,005,000 1,005,000 0 0 0 0 1,005,000 100.00%
ENTERPRISE OPERATIONS 1,346,246 1,346,246 0 0 0 0 1,346,246 100.00%
TRANSFERS & OTHER OUTLAYS 7,837,334 7,837,334 0 0 0 0 7,837,334 100.00%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,326,110,042 1,326,110,042 42,458,399 68,668,412 37,458,536 106,126,948 1,219,983,093 92.00%
Revenues OVER/UNDER Expenditures (21,427,379) (19,321,737) (12,848,633) (33,220,769) (70,679,305)
BEGINNING BALANCE (Estimated) 265,464,594 265,464,594
ASSIGNED BALANCE (Gold Case) 45,000,000 45,000,000
UNASSIGNED STARTING BALANCE (Estimated) 220,464,594 220,464,594
ENDING BALANCE 187,243,825 149,785,289
1
FY2023
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,326,110,042
UNEXPENDED BUDGET
$1,257,441,629 94.8%
YTD EXPENSE $68,668,412
5.2%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2023
DeKalb County School District
YTD Expense Actuals by Function
PUPIL SERVICES, IMPROVEMENT OF
2,617,376 , 3.8% INSTRUCTIONAL SERVICES,
2,858,967 , 4.2%
INSTRUCTION, 21,416,447 , 31.2% INSTRUCTIONAL STAFF
TRAINING, 350 , 0.0%
EDUCATIONAL MEDIA
DEBT SERVICE, 0 , 0.0% SERVICES, 115,845 , 0.2%
GENERAL
SCHOOL NUTRITION ADMINISTRATION,
PROGRAM, 0 , 0.0% 2,219,738 , 3.2%
OTHER SUPPORT SERVICES,
44,638 , 0.1%
SCHOOL
ADMINISTRATION,
TRANSFERS & OTHER
8,764,029 , 12.8%
OUTLAYS, 0 , 0.0%
ENTERPRISE
OPERATIONS, 0 , 0.0%
SUPPORT SERVICES ‐ CENTRAL,
4,608,959 , 6.7%
STUDENT TRANSPORTATION SUPPORT SERVICES ‐
SERVICE, 3,603,866 , 5.2% BUSINESS, 3,473,897 , 5.1%
MAINTENANCE AND
OPERATION, 18,944,301 , 27.6%
GENERAL OPERATIONS YTD EXPENSES
$68,668,412
3
FY2023
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50
INSTRUCTION $21.416
PUPIL SERVICES $2.617
IMPROVEMENT OF INSTRUCTIONAL… $2.859
INSTRUCTIONAL STAFF TRAINING $0.000
EDUCATIONAL MEDIA SERVICES $0.116
GENERAL ADMINISTRATION $2.220
SCHOOL ADMINISTRATION $8.764
SUPPORT SERVICES ‐ BUSINESS $3.474
MAINTENANCE AND OPERATION $18.944
STUDENT TRANSPORTATION SERVICE $3.604
SUPPORT SERVICES ‐ CENTRAL $4.609
OTHER SUPPORT SERVICES $0.045
SCHOOL NUTRITION PROGRAM $0.000
ENTERPRISE OPERATIONS $0.000
TRANSFERS & OTHER OUTLAYS $0.000
DEBT SERVICE $0.000
GENERAL OPERATIONS YTD EXPENSES
$68,668,412
4
FY2023
DCSD General Fund
YTD REVENUE Budget vs Collections
900
Millions
$800.39
800
700
600
$504.86
500
REVENUE BUDGET
YTD ACTUALS
400 Series8
300
200
100
$23.91
$0.09 $0.41 $11.12 $1.45 $0.01
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $801,923,826 Actual: $24,327,545 3.03%
(STATE) Budgeted: $504,864,478 Actual: $11,120,098 2.20%
TOTAL Budgeted: $1,306,788,304 Actual: $35,447,643 2.71%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 30,993,943 31,302,943 2,067,974 4,140,641 0 4,140,641 27,162,302 86.77%
INTEREST 0 0 514 890 0 890 (890)
STATE SOURCES 15,490,841 15,490,841 1,522,027 1,522,027 0 1,522,027 13,968,814 90.17%
FEDERAL SOURCES 428,232,611 575,466,813 13,639,703 14,603,543 0 14,603,543 560,863,270 97.46%
TRANSFERS AND OTHER LOCAL 4,445,423 4,445,423 5,976 6,186 0 6,186 4,439,237 99.86%
Total Revenue 479,162,818 626,706,020 17,236,194 20,273,287 0 20,273,287 606,432,733 96.77%
INSTRUCTION 122,244,872 227,558,486 2,230,070 6,827,801 6,063,013 12,890,814 214,667,672 94.34%
PUPIL SERVICES 46,468,644 28,162,648 349,222 676,675 2,141,789 2,818,465 25,344,184 89.99%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,694,030 2,751,297 89,352 158,639 263,928 422,567 2,328,730 84.64%
INSTRUCTIONAL STAFF TRAINING 47,495,715 30,705,298 1,306,942 2,279,197 591,966 2,871,163 27,834,135 90.65%
EDUCATIONAL MEDIA SERVICES 2,893,575 5,984,447 10,214 11,990 17,892 29,882 5,954,565 99.50%
FEDERAL GRANT ADMINISTRATION (1,236,193) 6,773,507 287,622 633,599 77,461 711,060 6,062,447 89.50%
GENERAL ADMINISTRATION 52,329,582 73,099,205 124,318 232,222 100,134 332,355 72,766,849 99.55%
SCHOOL ADMINISTRATION 28,031,713 4,049,488 52,478 71,107 0 71,107 3,978,381 98.24%
SUPPORT SERVICES ‐ BUSINESS 26,199,075 246,430 7,096 26,071 1,647 27,718 218,712 88.75%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,198,742 59,299,310 136,348 166,662 280,408 447,070 58,852,240 99.25%
STUDENT TRANSPORTATION SERVICE 27,653,785 2,906,002 5,037 5,183 52,344 57,527 2,848,475 98.02%
SUPPORT SERVICES ‐ CENTRAL 80,902,990 4,228,359 258,124 2,466,153 2,058,378 4,524,530 (296,172) ‐7.00%
OTHER SUPPORT SERVICES 667,089 2,939,029 68,471 74,227 2,955 77,182 2,861,847 97.37%
SCHOOL NUTRITION PROGRAM 53,747,141 22,054,838 109,763 123,699 0 123,699 21,931,139 99.44%
ENTERPRISE OPERATIONS 2,025,395 2,025,395 112,706 122,919 601,780 724,699 1,300,697 64.22%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775 120,000,000 0 0 0 0 120,000,000 100.00%
TRANSFERS & OTHER OUTLAYS 23,086,645 23,086,645 1,607,505 3,251,742 0 3,251,742 19,834,903 85.92%
Total Expenditures 775,189,577 615,870,384 6,755,266 17,127,885 12,253,695 29,381,580 586,488,804 95.23%
Revenues OVER/UNDER Expenditures (296,026,759) 10,835,636 10,480,928 3,145,402 (9,108,294) 19,943,929
BEGINNING BALANCE (Estimated) 562,660 562,660
ENDING BALANCE 3,708,062 (8,545,633)
6
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
INTEREST 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 29,976,191 29,976,191 0 0 0 0 29,976,191 100.00%
Total Revenue 29,976,191 29,976,191 0 0 0 0 29,976,191 100.00%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
DEBT SERVICE 29,976,191 29,976,191 0 0 0 0 29,976,191 100.00%
Total Expenditures 29,976,191 29,976,191 0 0 0 0 29,976,191 100.00%
Revenues OVER/UNDER Expenditures 0 0 0 0 0 0
BEGINNING BALANCE (Estimated) 47,605 47,605
ENDING BALANCE 47,605 47,605
7
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 429,000,000 429,000,000 12,648,241 12,648,241 0 12,648,241 416,351,759 97.05%
INTEREST 2,800,000 2,800,000 12,887 20,971 0 20,971 2,779,029 99.25%
STATE SOURCES 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 431,800,000 431,800,000 12,661,128 12,669,212 0 12,669,212 419,130,788 97.07%
INSTRUCTION 5,000 5,000 123,466 158,704 2,560,110 2,718,814 (2,713,814) ‐54276.28%
MAINTENANCE AND OPERATION OF PLANT SERVICES 45,882 1,202,279 0 0 10,036 10,036 1,192,243 99.17%
STUDENT TRANSPORTATION SERVICE 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 453,723,966 3,812,696 6,434,746 33,007,056 39,441,802 414,282,164 91.31%
TRANSFERS & OTHER OUTLAYS 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00%
DEBT SERVICE 5,572,080 5,572,080 0 0 0 0 5,572,080 100.00%
Total Expenditures 819,349,454 544,906,767 3,936,161 6,593,450 35,577,202 42,170,652 502,736,116 92.26%
Revenues OVER/UNDER Expenditures (387,549,454) (113,106,767) 8,724,967 6,075,763 (29,501,440) (83,605,328)
BEGINNING BALANCE (Estimated) 364,500,000 364,500,000
ENDING BALANCE 370,575,763 334,998,560
8
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 11,694,446 9,990,938 246,553 248,941 0 248,941 9,741,997 97.51%
INTEREST 0 0 8,878 15,364 0 15,364 (15,364) NA
STATE SOURCES 1,214,494 1,214,494 323,340 323,340 0 323,340 891,154 73.38%
FEDERAL SOURCES 53,391,815 53,441,815 4,801,092 4,911,134 0 4,911,134 48,530,681 90.81%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 69,100,755 67,447,247 5,379,863 5,498,779 0 5,498,779 61,948,468 91.85%
GENERAL ADMINISTRATION 0 0 0 0 0 0 0 NA
SUPPORT SERVICES ‐ BUSINESS 0 0 0 0 0 0 0 NA
SCHOOL NUTRITION PROGRAM 68,785,787 68,620,216 3,479,456 3,870,058 5,958,375 9,828,433 58,791,783 85.68%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 68,785,787 68,620,216 3,479,456 3,870,058 5,958,375 9,828,433 58,791,783 85.68%
Revenues OVER/UNDER Expenditures 314,968 (1,172,969) 1,900,407 1,628,722 (4,329,653) 3,156,685
BEGINNING BALANCE (Estimated) 18,476,000 18,476,000
ENDING BALANCE 20,104,722 14,146,347
9