DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
1 2
% 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 18,649,569 18,649,569 0 18,649,569 727,272,183 97.50% ‐97.50% ‐85.00%
411210 OTHER SALES TAXES 15,000,000 15,000,000 1,207,364 1,207,364 0 1,207,364 13,792,636 91.95% ‐91.95% ‐51.71%
411900 OTHER TAXES 2,800,000 2,800,000 561,608 839,949 0 839,949 1,960,051 70.00% ‐79.94% 79.99%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 2,815,058 2,815,058 0 2,815,058 26,184,942 90.29% ‐90.29% ‐41.76%
412200 DONATIONS 4,300 4,300 0 0 0 0 4,300 100.00% ‐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 22,435 22,653 0 22,653 52,347 69.80% ‐70.09% 81.22%
419200 CONTRIBUTIONS‐PRIVATE SOURCES 0 0 565 565 0 565 (565) NA NA NA
419400 TEXTBOOK SALES 1,000 1,000 0 1,460 0 1,460 (460) ‐46.00% ‐100.00% 776.00%
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 1,795,000 365,805 369,204 0 369,204 1,425,796 79.43% ‐79.62% 23.41%
LOCAL REVENUES Total 800,385,570 800,385,570 23,622,404 23,905,821 0 23,905,821 776,479,750 97.01% ‐97.05% ‐82.08%
INTEREST 415000 INVESTMENT INCOME 90,000 90,000 225,298 411,923 0 411,923 (321,923) ‐357.69% 150.33% 2646.15%
INTEREST Total 90,000 90,000 225,298 411,923 0 411,923 (321,923) ‐357.69% 150.33% 2646.15%
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 597,024,602 597,024,602 13,385,401 26,729,937 0 26,729,937 570,294,665 95.52% ‐97.76% ‐73.14%
431220 QBE ALLOTMENT (OPER COSTS) 40,638,153 40,638,153 3,386,504 6,773,113 0 6,773,113 33,865,040 83.33% ‐91.67% 0.00%
431250 TOTAL STATE CATEGORICAL GRANTS 11,415,602 11,415,602 702,842 1,405,694 0 1,405,694 10,009,908 87.69% ‐93.84% ‐26.12%
431400 QBE CONTRA ACCOUNT (DEBIT) (152,200,413) (152,200,413) (12,683,358) (25,366,833) 0 (25,366,833) (126,833,580) 83.33% ‐91.67% 0.00%
438000 OTHER GRANTS FROM GEORGIA DOE 5,880,893 5,880,893 960,875 1,578,187 0 1,578,187 4,302,705 73.16% ‐83.66% 61.02%
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 502,758,837 504,864,478 5,752,263 11,120,098 0 11,120,098 493,744,379 97.80% ‐98.86% ‐86.78%
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 9,801 9,801 0 9,801 (9,801) NA NA NA
TRANSFERS AND OTHER LOCAL Total 1,448,256 1,448,256 9,801 9,801 0 9,801 1,438,455 99.32% ‐99.32% ‐95.94%
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% ‐72.81% ‐83.72%
INSTRUCTION 511000 TEACHERS 376,680,184 376,680,184 1,868,506 2,466,760 259 2,467,019 374,213,165 99.35% ‐99.50% ‐96.07%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 35,000 35,000 386,699 460,274 0 460,274 (425,274) ‐1215.07% 1004.86% 7790.40%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 12,181 12,181 0 12,181 (12,181) NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 515 0 515 (515) NA NA NA
511800 ART ‐ MUSIC ‐ PE 33,072,174 33,072,174 95,516 95,516 0 95,516 32,976,658 99.71% ‐99.71% ‐98.27%
514000 AIDES AND PARAPROFESSIONALS 27,584,428 27,584,428 986,184 989,644 0 989,644 26,594,784 96.41% ‐96.42% ‐78.47%
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 18,221 18,221 0 18,221 8,140,417 99.78% ‐99.78% ‐98.66%
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 2,242 2,242 0 2,242 77,045 97.17% ‐97.17% ‐83.03%
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) 550 5,129 0 5,129 (29,862,116) 100.02% ‐100.00% ‐100.10%
519910 EXTRA ACTIVITY SALARIES 575,000 575,000 0 0 0 0 575,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 74,940,781 74,940,781 343,383 476,115 0 476,115 74,464,666 99.36% ‐99.54% ‐96.19%
523000 TEACHERS RETIREMENT SYSTEM 89,833,422 89,833,422 549,441 688,236 0 688,236 89,145,186 99.23% ‐99.39% ‐95.40%
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 9,245,000 882,867 1,635,696 40,046 1,675,743 7,569,257 81.87% ‐90.45% 6.16%
526002 WORKERS COMP‐STATE FEE 62,000 62,000 0 0 0 0 62,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 18,101,019 18,101,019 135,842 177,858 0 177,858 17,923,161 99.02% ‐99.25% ‐94.10%
530000 PURCHASED PROF/TECH SERVICES 16,571,107 13,129,220 204,657 513,454 446,114 959,568 12,169,652 92.69% ‐98.44% ‐76.54%
530010 PURCHASED SERVICES‐OTHER FEES 1,994,072 1,994,072 1,241,073 1,241,073 0 1,241,073 752,999 37.76% ‐37.76% 273.43%
530070 ADA‐PURCHASED PROF/TECH SERVIC 35,000 35,000 100 100 0 100 34,900 99.71% ‐99.71% ‐98.29%
543000 REPAIR & MAINTENANCE SERVICE 170,000 173,693 1,051 1,051 0 1,051 172,642 99.40% ‐99.40% ‐96.37%
544100 RENTAL OF LAND OR BUILDINGS 30,000 39,021 9,021 9,021 0 9,021 30,000 76.88% ‐76.88% 38.71%
544200 RENTAL OF EQUIPMENT & VEHICLES 99,993 99,993 0 0 27 27 99,966 99.97% ‐100.00% ‐100.00%
553000 COMMUNICATION 43,340 40,920 580 580 479 1,059 39,861 97.41% ‐98.58% ‐91.50%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 436,566 2,080,599 29,796 870,437 32,051 902,488 1,178,111 56.62% ‐98.57% 151.02%
558000 TRAVEL ‐ EMPLOYEES 910,474 898,744 6,446 11,527 809 12,336 886,409 98.63% ‐99.28% ‐92.30%
Page 1 of 17
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
1 2
% 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
559400 PAYMENTS TO CHARTER SCHOOLS 46,826,936 46,826,936 4,471,988 9,435,696 0 9,435,696 37,391,240 79.85% ‐90.45% 20.90%
561000 SUPPLIES 7,084,600 6,991,879 327,841 407,043 495,169 902,212 6,089,667 87.10% ‐95.31% ‐65.07%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 195,616 217,295 1,910 2,190 11,927 14,117 203,178 93.50% ‐99.12% ‐93.95%
561200 COMPUTER SOFTWARE 7,648,392 7,184,240 741,841 1,765,114 16,499 1,781,613 5,402,627 75.20% ‐89.67% 47.42%
561500 EXPENDABLE EQUIPMENT 2,223,007 2,230,155 52,161 73,062 148,748 221,810 2,008,345 90.05% ‐97.66% ‐80.34%
561600 EXPENDABLE COMPUTER EQUIPMENT 591,779 635,581 22,185 33,945 55,174 89,119 546,462 85.98% ‐96.51% ‐67.96%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 33,650 38,658 3,308 3,308 7,645 10,953 27,705 71.67% ‐91.44% ‐48.66%
564100 TEXTBOOKS ‐ PRINTED 7,131,545 7,131,900 3,361 3,240 5,771,322 5,774,562 1,357,338 19.03% ‐99.95% ‐99.73%
564200 BOOKS (OTHER THAN TEXTBOOKS) 853,634 860,041 3,249 3,249 17,109 20,358 839,684 97.63% ‐99.62% ‐97.73%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 2,132,518 2,130,098 0 0 26,186 26,186 2,103,912 98.77% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 769 769 (769) NA NA NA
581000 DUES AND FEES 797,973 891,923 7,320 13,969 71,546 85,515 806,408 90.41% ‐99.18% ‐90.60%
589000 OTHER EXPENDITURES 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 761,910,539 759,730,305 12,409,519 21,416,447 7,141,878 28,558,324 731,171,980 96.24% ‐98.37% ‐83.09%
PUPIL SERVICES 511000 TEACHERS 87,057 87,057 0 0 0 0 87,057 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 0 0 1,689 2,599 0 2,599 (2,599) NA NA NA
514000 AIDES AND PARAPROFESSIONALS 169,883 169,883 5,520 8,370 0 8,370 161,513 95.07% ‐96.75% ‐70.44%
514200 SALARY OF CLERICAL STAFF 2,039,336 2,039,336 171,063 331,350 0 331,350 1,707,986 83.75% ‐91.61% ‐2.51%
514600 ATHLETICS PERSONNEL 714,952 714,952 63,521 125,365 0 125,365 589,587 82.47% ‐91.12% 5.21%
516300 SCH NURSE/SPEC EDUC NURSE LPN 4,911,504 4,911,504 133,557 141,899 0 141,899 4,769,606 97.11% ‐97.28% ‐82.67%
516400 PHYS/OCCUP/SPEECH THERAPIST 118,977 118,977 0 10,105 0 10,105 108,872 91.51% ‐100.00% ‐49.04%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 1,051,273 1,051,273 0 0 0 0 1,051,273 100.00% ‐100.00% ‐100.00%
517200 ELEMENTARY COUNSELOR 8,709,649 8,709,649 60,792 60,792 0 60,792 8,648,857 99.30% ‐99.30% ‐95.81%
517300 SECONDARY COUNSELOR 14,635,214 14,635,214 451,688 460,510 0 460,510 14,174,704 96.85% ‐96.91% ‐81.12%
517400 SCHOOL PSYCHOLOGIST 4,385,743 4,385,743 22,771 31,238 0 31,238 4,354,505 99.29% ‐99.48% ‐95.73%
517600 SCHOOL SOCIAL WORKER 3,859,986 3,859,986 27,579 48,738 0 48,738 3,811,248 98.74% ‐99.29% ‐92.42%
517700 FAMILY SERVICES/PARENT COORD 2,732,850 2,732,850 141,006 197,091 0 197,091 2,535,759 92.79% ‐94.84% ‐56.73%
519000 OTHER MANAGEMENT PERSONNEL 3,281,874 3,281,874 128,208 257,537 0 257,537 3,024,337 92.15% ‐96.09% ‐52.92%
519100 OTHER ADMINISTRATIVE PERSONNEL 7,820,469 7,820,469 117,397 193,405 0 193,405 7,627,064 97.53% ‐98.50% ‐85.16%
519900 OTHER SALARIES & COMPENSATION 767,000 767,000 5,230 15,127 0 15,127 751,873 98.03% ‐99.32% ‐88.17%
519910 EXTRA ACTIVITY SALARIES 90,000 125,000 0 0 0 0 125,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 7,453,452 7,453,452 165,316 236,191 0 236,191 7,217,261 96.83% ‐97.78% ‐80.99%
523000 TEACHERS RETIREMENT SYSTEM 10,253,345 10,253,345 254,019 358,309 0 358,309 9,895,036 96.51% ‐97.52% ‐79.03%
525000 UNEMPLOYMENT COMPENSATION 6,000 6,000 0 0 0 0 6,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 1,409,812 1,409,812 49,749 71,521 0 71,521 1,338,291 94.93% ‐96.47% ‐69.56%
530000 PURCHASED PROF/TECH SERVICES 5,088,965 5,153,965 37,961 41,163 822,051 863,214 4,290,751 83.25% ‐99.26% ‐95.21%
534000 PROFESSIONAL LEGAL SERVICES 500,000 187,000 3,720 3,720 0 3,720 183,280 98.01% ‐98.01% ‐88.06%
544100 RENTAL OF LAND OR BUILDINGS 305,000 305,000 0 0 0 0 305,000 100.00% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 9,500 9,500 0 0 0 0 9,500 100.00% ‐100.00% ‐100.00%
553000 COMMUNICATION 4,350 4,350 0 0 254 254 4,096 94.17% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 199 0 0 199 199 0 0.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 80,600 80,600 122 202 0 202 80,398 99.75% ‐99.85% ‐98.50%
559500 OTHER PURCHASED SERVICES 1,000 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 659,000 594,000 2,749 2,749 4,460 7,210 586,790 98.79% ‐99.54% ‐97.22%
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 12,748 12,748 54,511 67,259 (66,259) ‐6625.86% 1174.77% 7548.61%
561600 EXPENDABLE COMPUTER EQUIPMENT 52,000 52,000 5,252 5,252 2,737 7,989 44,011 84.64% ‐89.90% ‐39.40%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 5,620 5,620 (5,620) NA NA NA
573400 PURCHASE/LEASE EQUIPMENT‐TECH 15,000 15,000 0 0 0 0 15,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 14,200 14,200 1,395 1,395 1,968 3,363 10,837 76.32% ‐90.18% ‐41.06%
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 82,361,941 82,084,140 1,863,053 2,617,376 891,800 3,509,176 78,574,964 95.72% ‐97.73% ‐80.87%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 8,500 841 841 0 841 7,659 90.11% ‐90.11% ‐40.66%
511600 PROF DEVELOPMENT STIPENDS 5,083,000 5,074,000 0 374,359 0 374,359 4,699,641 92.62% ‐100.00% ‐55.73%
514200 SALARY OF CLERICAL STAFF 45,395 45,395 0 0 0 0 45,395 100.00% ‐100.00% ‐100.00%
516400 PHYS/OCCUP/SPEECH THERAPIST 9,897 9,897 0 9,897 (9,897) NA NA NA
Page 2 of 17
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
1 2
% 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
517700 FAMILY SERVICES/PARENT COORD 270,695 270,695 5,481 7,037 0 7,037 263,658 97.40% ‐97.98% ‐84.40%
519000 OTHER MANAGEMENT PERSONNEL 3,699,786 3,699,786 154,944 309,642 0 309,642 3,390,144 91.63% ‐95.81% ‐49.78%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,659,296 5,659,296 344,281 726,967 0 726,967 4,932,329 87.15% ‐93.92% ‐22.93%
519900 OTHER SALARIES & COMPENSATION 287,043 287,043 0 4,799 0 4,799 282,244 98.33% ‐100.00% ‐89.97%
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 32,355 64,485 0 64,485 961,785 93.72% ‐96.85% ‐62.30%
523000 TEACHERS RETIREMENT SYSTEM 1,820,259 1,820,259 68,324 135,782 0 135,782 1,684,478 92.54% ‐96.25% ‐55.24%
529000 OTHER EMPLOYEE BENEFITS 271,789 271,789 11,419 22,723 0 22,723 249,066 91.64% ‐95.80% ‐49.84%
530000 PURCHASED PROF/TECH SERVICES 1,846,586 1,831,086 1,680 1,680 69,014 70,694 1,760,393 96.14% ‐99.91% ‐99.45%
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 0 9,480 0 9,480 (9,480) NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 318,080 318,080 0 0 87,512 87,512 230,568 72.49% ‐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 0 600 525 525 0 525 75 12.50% ‐12.50% 425.00%
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 1,152,734 1,152,734 47,266 1,200,000 20,000 1.64% ‐5.51% 466.92%
558000 TRAVEL ‐ EMPLOYEES 329,528 332,778 2,071 6,178 53 6,231 326,547 98.13% ‐99.38% ‐88.86%
561000 SUPPLIES 428,956 368,014 9,457 22,599 14,388 36,987 331,027 89.95% ‐97.43% ‐63.16%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 18,398 15,918 0 0 834 834 15,084 94.76% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 714,008 747,088 4,870 4,870 9,594 14,464 732,624 98.06% ‐99.35% ‐96.09%
561600 EXPENDABLE COMPUTER EQUIPMENT 11,500 11,420 0 0 3,897 3,897 7,523 65.88% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 51,744 54,224 0 0 2,466 2,466 51,758 95.45% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 172,206 172,206 0 0 47,219 47,219 124,987 72.58% ‐100.00% ‐100.00%
581000 DUES AND FEES 85,400 89,300 470 4,370 178 4,548 84,752 94.91% ‐99.47% ‐70.64%
589000 OTHER EXPENDITURES 1,001,500 1,001,500 0 0 750 750 1,000,750 99.93% ‐100.00% ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 24,525,431 24,489,238 1,799,350 2,858,967 283,170 3,142,138 21,347,101 87.17% ‐92.65% ‐29.95%
INSTRUCTIONAL STAFF TRAINING 511600 PROF DEVELOPMENT STIPENDS 0 25,000 0 0 0 0 25,000 100.00% ‐100.00% ‐100.00%
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 61,600 61,600 350 350 1,150 1,500 60,100 97.56% ‐99.43% ‐96.59%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 470 470 0 0 0 0 470 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 15,000 15,000 0 0 0 0 15,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 11,750 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 1,186,286 1,186,286 350 350 1,150 1,500 1,184,786 99.87% ‐99.97% ‐99.82%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 121,985 121,985 10,910 21,447 0 21,447 100,538 82.42% ‐91.06% 5.49%
516500 LIBRARIAN/MEDIA SPECIALIST 10,643,260 10,643,260 39,687 66,043 0 66,043 10,577,217 99.38% ‐99.63% ‐96.28%
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 3,780 6,615 0 6,615 1,569,645 99.58% ‐99.76% ‐97.48%
523000 TEACHERS RETIREMENT SYSTEM 2,131,315 2,131,315 9,176 16,548 0 16,548 2,114,768 99.22% ‐99.57% ‐95.34%
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 2,064 3,569 0 3,569 290,359 98.79% ‐99.30% ‐92.71%
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 24,028 0 0 0 0 24,028 100.00% ‐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 1,208,425 1,368 1,368 6,378 7,746 1,200,679 99.36% ‐99.89% ‐99.32%
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%
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) 149,502 155,502 254 254 14,301 14,555 140,947 90.64% ‐99.84% ‐99.02%
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 67,239 115,845 20,679 136,523 16,500,092 99.18% ‐99.60% ‐95.82%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 126,000 126,000 13,650 27,300 0 27,300 98,700 78.33% ‐89.17% 30.00%
512000 SUPERINTENDENT ‐ TECH INST DIR 325,000 325,000 30,271 60,629 0 60,629 264,371 81.34% ‐90.69% 11.93%
Page 3 of 17
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
1 2
% 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
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,172,268 2,172,268 162,061 334,308 0 334,308 1,837,960 84.61% ‐92.54% ‐7.66%
514200 SALARY OF CLERICAL STAFF 3,984,388 3,984,388 434,093 752,586 0 752,586 3,231,802 81.11% ‐89.11% 13.33%
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 1,781,175 57,030 112,356 0 112,356 1,668,819 93.69% ‐96.80% ‐62.15%
519100 OTHER ADMINISTRATIVE PERSONNEL 2,439,222 2,439,222 46,203 91,261 0 91,261 2,347,961 96.26% ‐98.11% ‐77.55%
519900 OTHER SALARIES & COMPENSATION 157,250 157,250 4,375 13,116 0 13,116 144,134 91.66% ‐97.22% ‐49.95%
521000 STATE HEALTH INSURANCE 1,413,440 1,413,440 107,880 187,351 0 187,351 1,226,089 86.75% ‐92.37% ‐20.47%
523000 TEACHERS RETIREMENT SYSTEM 2,174,822 2,174,822 147,292 273,423 0 273,423 1,901,399 87.43% ‐93.23% ‐24.57%
525000 UNEMPLOYMENT COMPENSATION 800 800 0 0 0 0 800 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 333,608 333,608 30,125 56,181 0 56,181 277,428 83.16% ‐90.97% 1.04%
530000 PURCHASED PROF/TECH SERVICES 1,727,381 1,718,381 1,916 2,420 107,593 110,013 1,608,369 93.60% ‐99.89% ‐99.16%
530002 OTHER COST‐BOARD LEGAL FEES 22,500,000 22,500,000 0 0 186,260 186,260 22,313,740 99.17% ‐100.00% ‐100.00%
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 270,000 270,000 25,041 43,127 0 43,127 226,873 84.03% ‐90.73% ‐4.16%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 2,986,000 242,795 247,795 1,054,925 1,302,720 1,683,280 56.37% ‐91.87% ‐50.21%
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 1,132 1,132 0 1,132 28,117 96.13% ‐96.13% ‐76.79%
558017 TRAVEL‐BD MEMBER, M. ORSON 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558021 TRAVEL‐BD MEMBER, J. MORLEY 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
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 5,305 8,192 9,356 17,548 395,281 95.75% ‐98.71% ‐88.09%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 9,500 9,500 4,601 4,601 1,218 5,820 3,680 38.74% ‐51.56% 190.62%
561200 COMPUTER SOFTWARE 121,534 121,534 0 0 1 1 121,533 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 83,000 84,500 0 0 0 0 84,500 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 29,600 31,100 710 710 0 710 30,390 97.72% ‐97.72% ‐86.30%
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 3,250 3,250 0 3,250 108,696 97.10% ‐97.10% ‐82.58%
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 44,650,819 1,317,728 2,219,738 1,359,353 3,579,091 41,071,729 91.98% ‐97.05% ‐70.17%
SCHOOL ADMINISTRATION 513000 PRINCIPAL 15,266,094 15,266,094 1,347,859 2,663,581 0 2,663,581 12,602,513 82.55% ‐91.17% 4.69%
513100 ASSISTANT PRINCIPAL 24,016,283 24,016,283 2,089,859 2,089,992 0 2,089,992 21,926,292 91.30% ‐91.30% ‐47.79%
514200 SALARY OF CLERICAL STAFF 13,604,555 13,604,555 1,188,551 1,695,385 0 1,695,385 11,909,169 87.54% ‐91.26% ‐25.23%
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 7,325,640 573,556 789,961 0 789,961 6,535,679 89.22% ‐92.17% ‐35.30%
523000 TEACHERS RETIREMENT SYSTEM 10,624,597 10,624,597 922,428 1,271,515 0 1,271,515 9,353,082 88.03% ‐91.32% ‐28.19%
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 1,411,407 182,517 253,596 0 253,596 1,157,811 82.03% ‐87.07% 7.81%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 85,540 40,540 0 0 0 0 40,540 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 5,000 0 0 0 0 5,000 100.00% ‐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%
SCHOOL ADMINISTRATION Total 74,210,444 74,175,444 6,304,769 8,764,029 0 8,764,029 65,411,414 88.18% ‐91.50% ‐29.11%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 14,064 31,516 0 31,516 (31,516) NA NA NA
514800 ACCOUNTANT 3,380,775 3,380,775 246,965 478,712 0 478,712 2,902,063 85.84% ‐92.70% ‐15.04%
Page 4 of 17
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
1 2
% 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
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 19,740 39,936 0 39,936 47,466 54.31% ‐77.41% 174.15%
519000 OTHER MANAGEMENT PERSONNEL 2,143,005 1,979,801 132,474 270,577 0 270,577 1,709,224 86.33% ‐93.31% ‐18.00%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,061,797 1,061,797 89,275 175,337 0 175,337 886,461 83.49% ‐91.59% ‐0.92%
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 66,103 131,261 0 131,261 838,310 86.46% ‐93.18% ‐18.77%
523000 TEACHERS RETIREMENT SYSTEM 1,306,387 1,306,387 105,295 209,927 0 209,927 1,096,460 83.93% ‐91.94% ‐3.58%
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 21,796 42,005 0 42,005 149,150 78.03% ‐88.60% 31.85%
530000 PURCHASED PROF/TECH SERVICES 4,750,000 4,742,000 596,382 608,562 831,229 1,439,791 3,302,209 69.64% ‐87.42% ‐23.00%
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 5,600 5,600 69,800 75,400 24,600 24.60% ‐94.40% ‐66.40%
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 2,074,359 253,024 300,385 11 300,396 1,773,963 85.52% ‐87.80% ‐13.11%
553000 COMMUNICATION 16,000 16,000 0 0 468 468 15,533 97.08% ‐100.00% ‐100.00%
556900 OTHER TUITION 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 133,546 133,546 314 4,357 0 4,357 129,189 96.74% ‐99.76% ‐80.42%
561000 SUPPLIES 41,200 41,200 11,094 11,094 9,846 20,940 20,260 49.18% ‐73.07% 61.56%
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 0 0 52,800 52,800 389,737 88.07% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 13,900 13,900 570 570 53,001 53,571 (39,671) ‐285.40% ‐95.90% ‐75.40%
561600 EXPENDABLE COMPUTER EQUIPMENT 2,000 2,000 0 0 804 804 1,196 59.81% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 170,200 170,200 0 0 1,150 1,150 169,050 99.32% ‐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 23,252 39,588 2,615 42,203 119,601 73.92% ‐85.63% 46.80%
589000 OTHER EXPENDITURES 1,000,000 1,000,000 1,124,472 1,124,472 0 1,124,472 (124,472) ‐12.45% 12.45% 574.68%
SUPPORT SERVICES ‐ BUSINESS Total 18,471,466 18,308,262 2,710,418 3,473,897 1,021,724 4,495,620 13,812,642 75.44% ‐85.20% 13.85%
MAINTENANCE AND OPERATION OF PLANT SERVICES 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 1,046,381 2,118,829 0 2,118,829 20,142,919 90.48% ‐95.30% ‐42.89%
518600 CUSTODIAL PERSONNEL 19,555,394 19,555,394 1,817,648 3,518,559 0 3,518,559 16,036,835 82.01% ‐90.71% 7.96%
519000 OTHER MANAGEMENT PERSONNEL 6,937,835 6,937,835 260,070 513,731 0 513,731 6,424,105 92.60% ‐96.25% ‐55.57%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,848,311 3,848,311 270,319 530,939 1,164 532,103 3,316,208 86.17% ‐92.98% ‐17.22%
519900 OTHER SALARIES & COMPENSATION 881,020 881,020 54,118 104,688 0 104,688 776,332 88.12% ‐93.86% ‐28.70%
521000 STATE HEALTH INSURANCE 11,044,593 11,044,593 635,097 1,271,318 0 1,271,318 9,773,275 88.49% ‐94.25% ‐30.94%
523000 TEACHERS RETIREMENT SYSTEM 6,216,485 6,216,485 331,754 649,671 0 649,671 5,566,814 89.55% ‐94.66% ‐37.30%
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 2,561,235 207,741 405,173 0 405,173 2,156,062 84.18% ‐91.89% ‐5.08%
530000 PURCHASED PROF/TECH SERVICES 1,867,500 1,644,500 12,222 12,784 127,128 139,912 1,504,588 91.49% ‐99.26% ‐95.34%
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%
541000 WATER‐SEWER & CLEANING SERVIC 6,000,000 6,030,000 1,254,447 1,258,957 3,039,432 4,298,389 1,731,611 28.72% ‐79.20% 25.27%
541001 HAZMAT/ABATEMENT 1,500,000 1,500,000 7,444 28,190 119,946 148,136 1,351,864 90.12% ‐99.50% ‐88.72%
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 8,343,000 422,009 460,416 3,272,783 3,733,199 4,609,801 55.25% ‐94.94% ‐66.89%
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 19,985 6,488 26,473 273,527 91.18% ‐100.00% ‐60.03%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 0 16,893 1,190 18,083 281,917 93.97% ‐100.00% ‐66.21%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 0 0 6,194 6,194 293,806 97.94% ‐100.00% ‐100.00%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 300,000 0 0 5,158 5,158 294,842 98.28% ‐100.00% ‐100.00%
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 0 0 10,673 10,673 289,328 96.44% ‐100.00% ‐100.00%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 0 0 19,001 19,001 280,999 93.67% ‐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 15,428 15,428 847,005 862,433 2,637,567 75.36% ‐99.56% ‐97.36%
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 2,600,000 0 0 0 0 2,600,000 100.00% ‐100.00% ‐100.00%
543013 SUPT. DEFERRED MAINTENANCE 10,000,000 9,850,000 696,628 1,098,345 1,804,108 2,902,452 6,947,548 70.53% ‐92.93% ‐33.10%
Page 5 of 17
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
1 2
% 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
543016 MAINTENANCE‐EMERGENCY GENERATO 500,000 500,000 0 0 0 0 500,000 100.00% ‐100.00% ‐100.00%
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 2,125,000 51,527 60,991 345,224 406,216 1,718,784 80.88% ‐97.58% ‐82.78%
549000 OTHER PURCHASED PROPERTY SERVI 1,593,260 1,593,260 3,310 19,150 52,488 71,638 1,521,623 95.50% ‐99.79% ‐92.79%
552000 INSURANCE (OTHR THAN EMPL BEN) 2,887,692 2,887,692 2,233,437 2,233,437 31,580 2,265,017 622,675 21.56% ‐22.66% 364.06%
553000 COMMUNICATION 37,800 39,800 29,747 29,983 11,889 41,872 (2,072) ‐5.21% ‐25.26% 352.00%
558000 TRAVEL ‐ EMPLOYEES 400,000 400,000 2,619 13,107 0 13,107 386,893 96.72% ‐99.35% ‐80.34%
559500 OTHER PURCHASED SERVICES 0 100,000 0 0 0 0 100,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 3,665,193 3,665,193 70,065 136,441 573,327 709,767 2,955,425 80.63% ‐98.09% ‐77.66%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 53,000 53,000 252 252 1,472 1,724 51,276 96.75% ‐99.52% ‐97.14%
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 4,255,193 211,965 260,518 1,401,130 1,661,648 2,593,545 60.95% ‐95.02% ‐63.27%
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 1,732,218 3,453,806 7,696,857 11,150,662 654,805 5.55% ‐85.33% 75.54%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 108,418 221,850 1,778,150 2,000,000 500,000 20.00% ‐95.66% ‐46.76%
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 1,000,000 0 0 47,868 47,868 952,133 95.21% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 0 149,751 149,751 187,865 337,616 (337,616) NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,220,000 5,220,000 335,094 339,410 1,561,980 1,901,390 3,318,610 63.57% ‐93.58% ‐60.99%
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 1,700 725 2,425 162,575 98.53% ‐100.00% ‐93.82%
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 180,982,269 180,849,269 11,959,707 18,944,301 22,953,371 41,897,672 138,951,598 76.83% ‐93.39% ‐37.15%
STUDENT TRANSPORTATION SERVICE 518000 BUS DRIVERS 18,793,666 18,644,584 145,132 210,489 20 210,509 18,434,075 98.87% ‐99.22% ‐93.23%
518100 MAINT PERSONNEL‐TRANS MECHANIC 10,166,649 10,166,649 1,097,555 2,040,398 0 2,040,398 8,126,251 79.93% ‐89.20% 20.42%
519000 OTHER MANAGEMENT PERSONNEL 10,311,878 10,610,042 270,160 590,371 0 590,371 10,019,671 94.44% ‐97.45% ‐66.61%
519100 OTHER ADMINISTRATIVE PERSONNEL 126,803 126,803 10,884 19,136 0 19,136 107,667 84.91% ‐91.42% ‐9.45%
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 95,445 181,440 0 181,440 7,359,660 97.59% ‐98.73% ‐85.56%
523000 TEACHERS RETIREMENT SYSTEM 1,707,064 1,707,064 117,873 223,013 0 223,013 1,484,051 86.94% ‐93.10% ‐21.62%
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 94,885 172,948 0 172,948 1,902,521 91.67% ‐95.43% ‐50.00%
530000 PURCHASED PROF/TECH SERVICES 2,196,950 1,396,318 10,813 11,395 103,360 114,754 1,281,564 91.78% ‐99.23% ‐95.10%
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 7,619 7,619 51,367 58,987 2,106,513 97.28% ‐99.65% ‐97.89%
551900 STUD TRANSP PURCHASED‐OTH SRCE 500,000 620,000 39,925 39,925 37,098 77,023 542,977 87.58% ‐93.56% ‐61.36%
553000 COMMUNICATION 180,000 186,500 150 556 5,874 6,430 180,070 96.55% ‐99.92% ‐98.21%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,500 29,500 3,850 3,850 3,720 7,570 21,930 74.34% ‐86.95% ‐21.69%
558000 TRAVEL ‐ EMPLOYEES 145,000 145,000 1,819 1,819 0 1,819 143,181 98.75% ‐98.75% ‐92.47%
561000 SUPPLIES 6,108,060 4,005,560 0 2,065 620,015 622,080 3,383,480 84.47% ‐100.00% ‐99.69%
561200 COMPUTER SOFTWARE 45,500 814,132 0 0 0 0 814,132 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 265,172 2,365,172 35,891 77,010 108,779 185,789 2,179,382 92.14% ‐98.48% ‐80.46%
561600 EXPENDABLE COMPUTER EQUIPMENT 58,108 58,108 0 2,362 2,699 5,061 53,047 91.29% ‐100.00% ‐75.61%
562000 ENERGY / ELECTRICITY 8,100,000 8,100,000 0 18,229 605,930 624,159 7,475,841 92.29% ‐100.00% ‐98.65%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 2,600,000 2,450,918 0 0 0 0 2,450,918 100.00% ‐100.00% ‐100.00%
573200 PURCHASE/LEASE ‐ BUSES 3,250,000 3,250,000 0 0 0 0 3,250,000 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 30,000 30,000 0 0 14 14 29,986 99.95% ‐100.00% ‐100.00%
581000 DUES AND FEES 167,000 167,000 1,179 1,241 773 2,014 164,986 98.79% ‐99.29% ‐95.54%
589000 OTHER EXPENDITURES 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00% ‐100.00% ‐100.00%
STUDENT TRANSPORTATION SERVICE Total 80,348,868 80,468,868 1,933,178 3,603,866 1,539,648 5,143,514 75,325,354 93.61% ‐97.60% ‐73.13%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 73,530 133,944 0 133,944 (133,944) NA NA NA
514200 SALARY OF CLERICAL STAFF 1,554,748 1,554,748 131,189 246,909 0 246,909 1,307,840 84.12% ‐91.56% ‐4.71%
514300 RESEARCH PERSONNEL 112,479 112,479 0 0 0 0 112,479 100.00% ‐100.00% ‐100.00%
Page 6 of 17
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
1 2
% 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
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 3,328,963 191,836 380,118 0 380,118 2,948,845 88.58% ‐94.24% ‐31.49%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,610,225 11,610,225 885,332 1,765,170 0 1,765,170 9,845,056 84.80% ‐92.37% ‐8.78%
519900 OTHER SALARIES & COMPENSATION 284,380 284,380 61,927 102,120 0 102,120 182,260 64.09% ‐78.22% 115.46%
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 2,018,520 134,190 271,924 0 271,924 1,746,596 86.53% ‐93.35% ‐19.17%
523000 TEACHERS RETIREMENT SYSTEM 3,123,804 3,123,804 214,840 428,639 0 428,639 2,695,165 86.28% ‐93.12% ‐17.67%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 10,765 20,101 0 20,101 (20,101) 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 50,625 99,680 0 99,680 354,502 78.05% ‐88.85% 31.68%
530000 PURCHASED PROF/TECH SERVICES 1,174,082 1,274,227 177,602 191,175 423,696 614,871 659,356 51.75% ‐86.06% ‐9.98%
530070 ADA‐PURCHASED PROF/TECH SERVIC 60,000 60,000 1,042 1,042 2,995 4,037 55,963 93.27% ‐98.26% ‐89.58%
543200 REPAIR & MAINT SERVICE‐TECH 44,132 1,804,592 39,485 39,485 1,729,830 1,769,315 35,277 1.95% ‐97.81% ‐86.87%
553000 COMMUNICATION 2,983,924 3,012,924 60,181 371,806 12,165 383,971 2,628,953 87.26% ‐98.00% ‐25.96%
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 4,506 7,733 299 8,032 201,968 96.18% ‐97.85% ‐77.91%
561000 SUPPLIES 629,600 649,100 12,906 13,007 55,243 68,250 580,850 89.49% ‐98.01% ‐87.98%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 500 0 0 210 210 290 58.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 0 651,622 0 528,796 0 528,796 122,826 18.85% ‐100.00% 386.90%
561500 EXPENDABLE EQUIPMENT 133,000 133,000 75 75 7,554 7,629 125,371 94.26% ‐99.94% ‐99.66%
561600 EXPENDABLE COMPUTER EQUIPMENT 42,000 42,000 4,953 4,953 8,362 13,315 28,685 68.30% ‐88.21% ‐29.24%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 1,000 0 0 1,181 1,181 (181) ‐18.14% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 45,000 45,000 0 0 431 431 44,569 99.04% ‐100.00% ‐100.00%
581000 DUES AND FEES 310,869 310,869 0 2,283 3,797 6,080 304,789 98.04% ‐100.00% ‐95.59%
SUPPORT SERVICES ‐ CENTRAL Total 28,847,215 31,409,442 2,054,985 4,608,959 2,245,764 6,854,723 24,554,719 78.18% ‐93.46% ‐11.96%
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 34,189 39,068 0 39,068 (5,355) ‐15.88% 1.41% 595.30%
521000 STATE HEALTH INSURANCE 11,340 11,340 945 1,890 0 1,890 9,450 83.33% ‐91.67% 0.00%
523000 TEACHERS RETIREMENT SYSTEM 6,681 6,681 607 1,186 0 1,186 5,494 82.24% ‐90.91% 6.55%
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 2,362 2,494 0 2,494 18,488 88.11% ‐88.74% ‐28.68%
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 1,932,772 38,103 44,638 0 44,638 1,888,134 97.69% ‐98.03% ‐86.14%
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%
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%
TRANSFERS & OTHER OUTLAYS 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%
TRANSFERS & OTHER OUTLAYS Total 7,837,334 7,837,334 0 0 0 0 7,837,334 100.00% ‐100.00% ‐100.00%
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% ‐96.80% ‐68.93%
Page 7 of 17
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
1 2
% 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 65,500 50,500 0 0 0 0 50,500 100.00% ‐100.00% ‐100.00%
413500 SUMMER SCHOOL TUITION 5,650 5,650 0 0 0 0 5,650 100.00% ‐100.00% ‐100.00%
419200 CONTRIBUTIONS‐PRIVATE SOURCES 1,800 1,800 0 0 0 0 1,800 100.00% ‐100.00% ‐100.00%
419950 OTHER LOCAL REVENUES 31,230,745 31,522,345 2,061,998 4,134,454 0 4,134,454 27,387,890 86.88% ‐93.46% ‐21.30%
419951 10% ‐ OTHER LOCAL REVENUES (309,752) (277,352) 5,976 6,186 0 6,186 (283,538) 102.23% ‐102.15% ‐113.38%
LOCAL REVENUES Total 30,993,943 31,302,943 2,067,974 4,140,641 0 4,140,641 27,162,302 86.77% ‐93.39% ‐20.63%
INTEREST 415000 INVESTMENT INCOME 0 0 514 890 0 890 (890) NA NA NA
INTEREST Total 0 0 514 890 0 890 (890) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 12,946,252 12,946,252 1,229,329 1,229,329 0 1,229,329 11,716,923 90.50% ‐90.50% ‐43.03%
438000 OTHER GRANTS FROM GEORGIA DOE 2,544,589 2,544,589 292,698 292,698 0 292,698 2,251,891 88.50% ‐88.50% ‐30.98%
STATE SOURCES Total 15,490,841 15,490,841 1,522,027 1,522,027 0 1,522,027 13,968,814 90.17% ‐90.17% ‐41.05%
FEDERAL SOURCES 445200 OTH FED GRANTS THRU GA DOE 73,880,840 73,903,730 13,136,674 14,014,813 0 14,014,813 59,888,917 81.04% ‐82.22% 13.78%
445300 ALL OTHER FEDERAL GRANTS 2,555,269 2,564,769 233,796 319,498 0 319,498 2,245,270 87.54% ‐90.88% ‐25.26%
445350 CARES ACT‐ESSER 351,475,415 497,891,164 269,232 269,232 0 269,232 497,621,932 99.95% ‐99.95% ‐99.68%
449950 REV ‐ FED SRCES NOT CLASSIFIED 321,088 1,107,151 0 0 0 0 1,107,151 100.00% ‐100.00% ‐100.00%
FEDERAL SOURCES Total 428,232,611 575,466,813 13,639,703 14,603,543 0 14,603,543 560,863,270 97.46% ‐97.63% ‐84.77%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,445,423 4,445,423 5,976 6,186 0 6,186 4,439,237 99.86% ‐99.87% ‐99.17%
TRANSFERS AND OTHER LOCAL Total 4,445,423 4,445,423 5,976 6,186 0 6,186 4,439,237 99.86% ‐99.87% ‐99.17%
TOTAL REVENUE 479,162,818 626,706,020 17,236,194 20,273,287 0 20,273,287 606,432,733 96.77% ‐97.25% ‐80.59%
INSTRUCTION 511000 TEACHERS 14,500,556 49,960,491 321,543 542,560 149 542,709 49,417,782 98.91% ‐99.36% ‐93.48%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 0 660 660 0 660 (660) NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 33,322 56,435 147,712 0 147,712 (114,390) ‐343.29% 69.36% 2559.71%
511600 PROF DEVELOPMENT STIPENDS 153,500 0 0 0 0 0 0 NA NA NA
511700 EXTENDED YEAR 0 1,081 2,048 26,138 0 26,138 (25,057) ‐2317.97% 89.41% 14407.82%
511800 ART ‐ MUSIC ‐ PE 30,090 30,090 0 0 0 0 30,090 100.00% ‐100.00% ‐100.00%
514000 AIDES AND PARAPROFESSIONALS 5,025,452 5,025,452 189,786 191,680 0 191,680 4,833,772 96.19% ‐96.22% ‐77.11%
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%
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 4,088,069 0 15,555 0 15,555 4,072,514 99.62% ‐100.00% ‐97.72%
519900 OTHER SALARIES & COMPENSATION 21,510,000 34,587,032 278,097 3,498,392 0 3,498,392 31,088,640 89.89% ‐99.20% ‐39.31%
521000 STATE HEALTH INSURANCE 4,014,833 9,457,833 7,129 10,436 0 10,436 9,447,397 99.89% ‐99.92% ‐99.34%
523000 TEACHERS RETIREMENT SYSTEM 3,945,245 14,533,291 68,238 542,479 0 542,479 13,990,812 96.27% ‐99.53% ‐77.60%
529000 OTHER EMPLOYEE BENEFITS 1,226,272 2,920,329 28,903 125,901 0 125,901 2,794,428 95.69% ‐99.01% ‐74.13%
530000 PURCHASED PROF/TECH SERVICES 37,534,677 7,757,286 33,011 61,440 377,519 438,959 7,318,327 94.34% ‐99.57% ‐95.25%
532100 CONTRACTED SERV‐TEACHERS 1,998,053 8,386,926 20,858 20,858 38,659 59,517 8,327,409 99.29% ‐99.75% ‐98.51%
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%
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 7,551,901 32,426 50,434 65,436 115,869 7,436,032 98.47% ‐99.57% ‐95.99%
558000 TRAVEL ‐ EMPLOYEES 370,359 40,000 (1,095) (1,095) 0 (1,095) 41,095 102.74% ‐102.74% ‐116.42%
559500 OTHER PURCHASED SERVICES 28,000 28,000 0 0 579 579 27,421 97.93% ‐100.00% ‐100.00%
561000 SUPPLIES 4,507,062 5,576,759 260,044 484,678 515,330 1,000,008 4,576,751 82.07% ‐95.34% ‐47.85%
561099 SURPLUS 0 0 0 0 0 0 0 100.00% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 279,553 230,877 6,811 25,272 12,390 37,662 193,215 83.69% ‐97.05% ‐34.32%
561200 COMPUTER SOFTWARE 717,408 288,593 0 0 9,007 9,007 279,586 96.88% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 1,138,575 4,053,955 63,897 129,237 131,012 260,249 3,793,706 93.58% ‐98.42% ‐80.87%
561600 EXPENDABLE COMPUTER EQUIPMEN 1,308,791 53,607,782 746,374 831,385 4,650,223 5,481,608 48,126,174 89.77% ‐98.61% ‐90.69%
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 2,678 2,678 11,365,754 99.98% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 511,190 2,545,283 111,705 120,639 111,961 232,601 2,312,682 90.86% ‐95.61% ‐71.56%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 498,098 508,198 0 0 40,222 40,222 467,976 92.09% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 0 0 0 105,447 105,447 (105,447) NA NA NA
581000 DUES AND FEES 85,434 0 3,200 3,440 2,400 5,840 (5,840) NA NA NA
INSTRUCTION Total 122,244,872 227,558,486 2,230,070 6,827,801 6,063,013 12,890,814 214,667,672 94.34% ‐99.02% ‐82.00%
PUPIL SERVICES 511600 PROF DEVELOPMENT STIPENDS 0 1,960 0 0 0 0 1,960 100.00% ‐100.00% ‐100.00%
Page 8 of 17
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
1 2
% 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 73,572 73,572 0 0 0 0 73,572 100.00% ‐100.00% ‐100.00%
516300 SCH NURSE/SPEC EDUC NURSE LPN 68,006 178,006 0 0 0 0 178,006 100.00% ‐100.00% ‐100.00%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 1,253,849 1,253,849 34,571 34,571 0 34,571 1,219,278 97.24% ‐97.24% ‐83.46%
517300 SECONDARY COUNSELOR 267,610 267,610 0 0 0 0 267,610 100.00% ‐100.00% ‐100.00%
517600 SCHOOL SOCIAL WORKER 134,447 134,447 0 0 0 0 134,447 100.00% ‐100.00% ‐100.00%
517700 FAMILY SERVICES/PARENT COORD 500,194 500,194 27,872 69,254 0 69,254 430,940 86.15% ‐94.43% ‐16.93%
519000 OTHER MANAGEMENT PERSONNEL 243,491 243,491 21,572 28,162 0 28,162 215,329 88.43% ‐91.14% ‐30.60%
519100 OTHER ADMINISTRATIVE PERSONNE 333,659 333,659 7,548 22,078 0 22,078 311,581 93.38% ‐97.74% ‐60.30%
519900 OTHER SALARIES & COMPENSATION 3,324,720 5,864,720 75,356 100,251 0 100,251 5,764,469 98.29% ‐98.72% ‐89.74%
521000 STATE HEALTH INSURANCE 661,500 729,540 16,065 27,405 0 27,405 702,135 96.24% ‐97.80% ‐77.46%
523000 TEACHERS RETIREMENT SYSTEM 797,387 911,138 25,077 41,120 0 41,120 870,018 95.49% ‐97.25% ‐72.92%
529000 OTHER EMPLOYEE BENEFITS 168,653 238,930 5,735 8,490 0 8,490 230,440 96.45% ‐97.60% ‐78.68%
530000 PURCHASED PROF/TECH SERVICES 37,726,652 14,366,261 109,186 287,386 1,490,336 1,777,722 12,588,539 87.63% ‐99.24% ‐88.00%
543000 REPAIR & MAINTENANCE SERVICE 0 0 2,500 2,500 0 2,500 (2,500) NA NA NA
553000 COMMUNICATION 82,727 82,727 0 2,320 0 2,320 80,407 97.20% ‐100.00% ‐83.17%
553200 COMMUNICATION‐WEB SUBSCRPT/L 114,158 2,017,367 0 0 477,689 477,689 1,539,678 76.32% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 34,000 44,000 157 234 0 234 43,766 99.47% ‐99.64% ‐96.81%
559500 OTHER PURCHASED SERVICES 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 447,032 495,973 23,584 31,555 96,154 127,708 368,265 74.25% ‐95.24% ‐61.83%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,260 5,260 0 3,262 0 3,262 1,998 37.99% ‐100.00% 272.08%
561200 COMPUTER SOFTWARE 4,742 4,742 0 0 642 642 4,100 86.47% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 25,351 42,922 0 1,586 48,317 49,903 (6,981) ‐16.26% ‐100.00% ‐77.83%
561600 EXPENDABLE COMPUTER EQUIPMEN 88,492 120,258 0 16,502 17,533 34,035 86,223 71.70% ‐100.00% ‐17.67%
564200 BOOKS (OTHER THAN TEXTBOOKS) 93,116 93,116 0 0 2,316 2,316 90,800 97.51% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 30,380 0 0 8,500 8,500 21,880 72.02% ‐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 12,027 20,527 0 0 303 303 20,225 98.53% ‐100.00% ‐100.00%
PUPIL SERVICES Total 46,468,644 28,162,648 349,222 676,675 2,141,789 2,818,465 25,344,184 89.99% ‐98.76% ‐85.58%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 184,284 184,284 2,404 2,404 0 2,404 181,880 98.70% ‐98.70% ‐92.17%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 540 0 0 0 0 540 100.00% ‐100.00% ‐100.00%
511500 EXTENDED DAY ‐ TEACHERS 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 0 10,750 9,621 9,621 0 9,621 1,129 10.50% ‐10.50% 436.99%
514200 SALARY OF CLERICAL STAFF 50,001 53,871 4,503 8,838 0 8,838 45,033 83.59% ‐91.64% ‐1.56%
519000 OTHER MANAGEMENT PERSONNEL 330,603 344,590 28,325 55,869 0 55,869 288,720 83.79% ‐91.78% ‐2.72%
519100 OTHER ADMINISTRATIVE PERSONNE 0 138,267 5,798 11,678 0 11,678 126,589 91.55% ‐95.81% ‐49.33%
521000 STATE HEALTH INSURANCE 68,040 68,040 2,835 5,670 0 5,670 62,370 91.67% ‐95.83% ‐50.00%
523000 TEACHERS RETIREMENT SYSTEM 111,910 113,407 6,559 12,929 0 12,929 100,478 88.60% ‐94.22% ‐31.60%
529000 OTHER EMPLOYEE BENEFITS 14,719 29,909 1,891 3,836 0 3,836 26,074 87.18% ‐93.68% ‐23.05%
530000 PURCHASED PROF/TECH SERVICES 27,175,748 827,233 0 0 161,243 161,243 665,990 80.51% ‐100.00% ‐100.00%
532100 CONTRACTED SERV‐TEACHERS 60,000 60,000 6,600 6,600 30,300 36,900 23,100 38.50% ‐89.00% ‐34.00%
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 71,921 965 1,389 602 1,991 69,930 97.23% ‐98.66% ‐88.41%
559500 OTHER PURCHASED SERVICES 0 7,200 0 0 0 0 7,200 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 208,400 370,738 19,850 39,806 32,858 72,664 298,074 80.40% ‐94.65% ‐35.58%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 14,150 620 0 0 211 211 409 65.97% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 309,583 303,758 0 0 6,246 6,246 297,512 97.94% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 8,000 28,000 0 0 29,113 29,113 (1,113) ‐3.98% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 29,500 23,472 0 0 1,678 1,678 21,794 92.85% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 3,017 11,400 0 0 495 495 10,905 95.66% ‐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 46,700 0 0 1,181 1,181 45,519 97.47% ‐100.00% ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 28,694,030 2,751,297 89,352 158,639 263,928 422,567 2,328,730 84.64% ‐96.75% ‐65.40%
INSTRUCTIONAL STAFF TRAINING 511600 PROF DEVELOPMENT STIPENDS 54,226 3,560,871 73,487 516,426 0 516,426 3,044,445 85.50% ‐97.94% ‐12.98%
517600 SCHOOL SOCIAL WORKER 235,050 235,050 10,286 10,286 0 10,286 224,764 95.62% ‐95.62% ‐73.74%
519100 OTHER ADMINISTRATIVE PERSONNE 2,477,064 2,477,064 280,434 574,933 0 574,933 1,902,131 76.79% ‐88.68% 39.26%
519900 OTHER SALARIES & COMPENSATION 11,394,197 13,284,197 16,680 16,680 0 16,680 13,267,517 99.87% ‐99.87% ‐99.25%
521000 STATE HEALTH INSURANCE 1,576,260 1,576,260 33,075 63,315 0 63,315 1,512,945 95.98% ‐97.90% ‐75.90%
Page 9 of 17
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
1 2
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
523000 TEACHERS RETIREMENT SYSTEM 2,420,051 2,420,051 68,293 121,780 0 121,780 2,298,271 94.97% ‐97.18% ‐69.81%
529000 OTHER EMPLOYEE BENEFITS 375,254 510,248 12,760 35,200 0 35,200 475,048 93.10% ‐97.50% ‐58.61%
530000 PURCHASED PROF/TECH SERVICES 27,412,633 4,078,011 79,371 97,788 442,679 540,467 3,537,544 86.75% ‐98.05% ‐85.61%
532100 CONTRACTED SERV‐TEACHERS 0 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 51,649 793,329 667,000 667,000 24,480 691,480 101,849 12.84% ‐15.92% 404.46%
558000 TRAVEL ‐ EMPLOYEES 118,573 147,073 19,457 54,326 859 55,185 91,888 62.48% ‐86.77% 121.63%
561000 SUPPLIES 166,812 195,720 23,656 42,848 31,739 74,587 121,133 61.89% ‐87.91% 31.36%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 36,279 36,359 7,920 7,920 0 7,920 28,439 78.22% ‐78.22% 30.70%
561500 EXPENDABLE EQUIPMENT 2,400 5,900 0 0 10,491 10,491 (4,591) ‐77.81% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,840 99,940 0 37,920 0 37,920 62,020 62.06% ‐100.00% 127.66%
564200 BOOKS (OTHER THAN TEXTBOOKS) 389,277 699,689 9,911 12,769 74,865 87,634 612,055 87.48% ‐98.58% ‐89.05%
581000 DUES AND FEES 689,150 575,537 4,612 20,007 6,853 26,860 548,677 95.33% ‐99.20% ‐79.14%
INSTRUCTIONAL STAFF TRAINING Total 47,495,715 30,705,298 1,306,942 2,279,197 591,966 2,871,163 27,834,135 90.65% ‐95.74% ‐55.46%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 2,478 2,478 0 2,478 (2,478) 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%
529000 OTHER EMPLOYEE BENEFITS 74,200 148,400 218 218 0 218 148,182 99.85% ‐99.85% ‐99.12%
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 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 14,375 14,375 7,517 9,294 17,892 27,186 (12,811) ‐89.12% ‐47.70% 287.91%
EDUCATIONAL MEDIA SERVICES Total 2,893,575 5,984,447 10,214 11,990 17,892 29,882 5,954,565 99.50% ‐99.83% ‐98.80%
FEDERAL GRANT ADMINISTRATION 514100 SALARY OF SERETARIAL STAFF 832 832 0 832 (832) NA NA NA
514200 SALARY OF CLERICAL STAFF 18,209 18,209 8,500 16,563 0 16,563 1,646 9.04% ‐53.32% 445.76%
514800 ACCOUNTANT 11,580 11,580 0 11,580 (11,580) NA NA NA
517700 FAMILY SERVICES/PARENT COORD 114,614 114,614 5,114 5,114 0 5,114 109,500 95.54% ‐95.54% ‐73.23%
519000 OTHER MANAGEMENT PERSONNEL 1,801,624 1,801,624 126,411 136,216 0 136,216 1,665,408 92.44% ‐92.98% ‐54.64%
519100 OTHER ADMINISTRATIVE PERSONNE 313,385 1,167,398 60,608 247,631 0 247,631 919,767 78.79% ‐94.81% 27.27%
519900 OTHER SALARIES & COMPENSATION 1,200,000 2,412,567 0 0 0 0 2,412,567 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 246,645 360,045 18,911 38,756 0 38,756 321,289 89.24% ‐94.75% ‐35.41%
523000 TEACHERS RETIREMENT SYSTEM 445,296 614,203 41,079 143,478 0 143,478 470,725 76.64% ‐93.31% 40.16%
529000 OTHER EMPLOYEE BENEFITS 91,368 165,640 9,263 18,712 0 18,712 146,928 88.70% ‐94.41% ‐32.22%
530000 PURCHASED PROF/TECH SERVICES (5,635,750) 10,000 0 0 422 422 9,578 95.78% ‐100.00% ‐100.00%
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%
558000 TRAVEL ‐ EMPLOYEES 7,300 7,300 3,160 3,073 0 3,073 4,227 57.91% ‐56.71% 152.56%
561000 SUPPLIES 130,792 51,865 216 216 3,282 3,498 48,367 93.26% ‐99.58% ‐97.50%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 6,950 7,350 0 0 0 0 7,350 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 5,000 6,835 1,948 1,948 200 2,148 4,687 68.57% ‐71.49% 71.04%
561600 EXPENDABLE COMPUTER EQUIPMEN 12,200 26,500 0 9,480 73,558 83,038 (56,538) ‐213.35% ‐100.00% 114.64%
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%
FEDERAL GRANT ADMINISTRATION Total (1,236,193) 6,773,507 287,622 633,599 77,461 711,060 6,062,447 89.50% ‐95.75% ‐43.88%
GENERAL ADMINISTRATION 514200 SALARY OF CLERICAL STAFF 87,110 87,110 7,890 15,465 0 15,465 71,645 82.25% ‐90.94% 6.52%
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 58,835 132,602 0 132,602 381,587 74.21% ‐88.56% 54.73%
519900 OTHER SALARIES & COMPENSATION 1,700,000 3,400,000 0 0 0 0 3,400,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 79,380 136,080 11,340 23,625 0 23,625 112,455 82.64% ‐91.67% 4.17%
523000 TEACHERS RETIREMENT SYSTEM 119,117 209,196 11,943 23,055 0 23,055 186,142 88.98% ‐94.29% ‐33.88%
529000 OTHER EMPLOYEE BENEFITS 60,984 117,456 2,665 5,460 0 5,460 111,996 95.35% ‐97.73% ‐72.11%
530000 PURCHASED PROF/TECH SERVICES 26,144,855 42,210 0 0 0 0 42,210 100.00% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 1,500 0 0 0 0 1,500 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 275,433 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 (15) (15) 0 (15) 15 NA NA NA
561000 SUPPLIES 21,056 16,456 11,509 11,509 582 12,091 4,365 26.53% ‐30.06% 319.63%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 845,000 0 20,150 20,150 371 20,522 (20,522) NA NA NA
561200 COMPUTER SOFTWARE 1,396,753 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 3,100 0 0 2,850 2,850 250 8.06% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 370 96,330 96,701 (96,701) 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%
GENERAL ADMINISTRATION Total 52,329,582 73,099,205 124,318 232,222 100,134 332,355 72,766,849 99.55% ‐99.83% ‐98.09%
Page 10 of 17
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
1 2
% 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
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 910 0 910 (910) NA NA NA
514200 SALARY OF CLERICAL STAFF 155,324 155,324 9,805 21,757 0 21,757 133,567 85.99% ‐93.69% ‐15.96%
519900 OTHER SALARIES & COMPENSATION 1,500,000 3,000,000 36,425 40,025 0 40,025 2,959,975 98.67% ‐98.79% ‐92.00%
521000 STATE HEALTH INSURANCE 45,360 45,360 2,835 3,780 0 3,780 41,580 91.67% ‐93.75% ‐50.00%
523000 TEACHERS RETIREMENT SYSTEM 30,770 30,770 1,959 2,660 0 2,660 28,109 91.35% ‐93.63% ‐48.12%
529000 OTHER EMPLOYEE BENEFITS 45,364 85,114 1,454 1,974 0 1,974 83,140 97.68% ‐98.29% ‐86.08%
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%
561200 COMPUTER SOFTWARE 15,250 15,250 0 0 0 0 15,250 100.00% ‐100.00% ‐100.00%
SCHOOL ADMINISTRATION Total 28,031,713 4,049,488 52,478 71,107 0 71,107 3,978,381 98.24% ‐98.70% ‐89.46%
SUPPORT SERVICES ‐ BUSINESS 514800 ACCOUNTANT 78,744 78,744 6,992 13,769 0 13,769 64,975 82.51% ‐91.12% 4.91%
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 0 2,428 207 2,635 7,365 73.65% ‐100.00% 45.68%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 15,000 0 208 0 208 14,792 98.61% ‐100.00% ‐91.67%
561500 EXPENDABLE EQUIPMENT 0 35,000 104 9,666 1,440 11,106 23,894 68.27% ‐99.70% 65.71%
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 7,096 26,071 1,647 27,718 218,712 88.75% ‐97.12% ‐36.52%
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%
519900 OTHER SALARIES & COMPENSATION 2,444,000 4,888,000 0 1,412 0 1,412 4,886,588 99.97% ‐100.00% ‐99.83%
529000 OTHER EMPLOYEE BENEFITS 64,766 142,096 0 37 0 37 142,059 99.97% ‐100.00% ‐99.84%
530000 PURCHASED PROF/TECH SERVICES 27,373,820 3,345,395 66,684 91,643 0 91,643 3,253,752 97.26% ‐98.01% ‐83.56%
541000 WATER‐SEWER & CLEANING SERVIC 50,000 50,000 22,293 23,539 30,850 54,389 (4,389) ‐8.78% ‐55.42% 182.47%
543000 REPAIR & MAINTENANCE SERVICE 7,945,000 6,945,000 (60) (60) 1,455 1,395 6,943,605 99.98% ‐100.00% ‐100.01%
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 36,550,880 47,431 50,090 145,744 195,834 36,355,045 99.46% ‐99.87% ‐99.18%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 75 0 0 0 0 75 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 3,054,552 3,214,395 0 0 8,992 8,992 3,205,403 99.72% ‐100.00% ‐100.00%
562000 ENERGY / ELECTRICITY 7,204 117,336 0 0 0 0 117,336 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 3,750,000 43,999 0 0 91,606 91,606 (47,607) ‐108.20% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH (55,995) 0 0 0 1,760 1,760 (1,760) NA NA NA
581000 DUES AND FEES 0 525 0 0 0 0 525 100.00% ‐100.00% ‐100.00%
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 75,198,742 59,299,310 136,348 166,662 280,408 447,070 58,852,240 99.25% ‐99.77% ‐98.31%
STUDENT TRANSPORTATION SERVICE 518000 BUS DRIVERS 0 20,013 2,535 2,660 37,310 39,970 (19,958) ‐99.73% ‐87.33% ‐20.26%
519900 OTHER SALARIES & COMPENSATION 1,300,000 2,600,000 1,587 1,587 0 1,587 2,598,413 99.94% ‐99.94% ‐99.63%
529000 OTHER EMPLOYEE BENEFITS 34,450 69,205 42 42 0 42 69,163 99.94% ‐99.94% ‐99.64%
530000 PURCHASED PROF/TECH SERVICES 26,125,645 23,000 0 0 451 451 22,549 98.04% ‐100.00% ‐100.00%
551900 STUD TRANSP PURCHASED‐OTH SRC 0 0 0 0 500 500 (500) NA NA NA
559500 OTHER PURCHASED SERVICES 61,839 61,839 0 0 0 0 61,839 100.00% ‐100.00% ‐100.00%
562000 ENERGY / ELECTRICITY 128,851 128,946 873 894 14,083 14,977 113,969 88.39% ‐99.32% ‐95.84%
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 2,906,002 5,037 5,183 52,344 57,527 2,848,475 98.02% ‐99.83% ‐98.93%
SUPPORT SERVICES ‐ CENTRAL 514800 ACCOUNTANT 56,367 56,367 0 0 0 0 56,367 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 198,170 198,170 17,636 34,711 0 34,711 163,459 82.48% ‐91.10% 5.10%
519900 OTHER SALARIES & COMPENSATION 42,239,799 0 11,975 1,123,775 0 1,123,775 (1,123,775) NA NA NA
521000 STATE HEALTH INSURANCE 25,515 25,515 945 1,890 0 1,890 23,625 92.59% ‐96.30% ‐55.56%
523000 TEACHERS RETIREMENT SYSTEM 50,424 50,424 4,291 8,451 0 8,451 41,973 83.24% ‐91.49% 0.56%
529000 OTHER EMPLOYEE BENEFITS 6,745 6,745 1,411 32,509 0 32,509 (25,763) ‐381.95% ‐79.09% 2791.70%
530000 PURCHASED PROF/TECH SERVICES 26,298,445 2,966,862 33,923 1,072,622 1,177,814 2,250,435 716,427 24.15% ‐98.86% 116.92%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 151,078 151,078 71,149 222,226 (222,226) NA NA NA
553000 COMMUNICATION 8,335 8,335 36,866 41,117 746,881 787,998 (779,663) ‐9354.08% 342.30% 2859.86%
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 2,751 2,751 206,749 98.69% ‐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 4,893 4,893 96,162 95.16% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 50,000 121,970 0 0 0 0 121,970 100.00% ‐100.00% ‐100.00%
Page 11 of 17
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
1 2
% 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
573000 PURCHASE EQUIP‐NOT BUSES/COMP 25,376 25,376 0 0 5,401 5,401 19,975 78.71% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 11,566,415 0 0 0 49,490 49,490 (49,490) 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 4,228,359 258,124 2,466,153 2,058,378 4,524,530 (296,172) ‐7.00% ‐93.90% 249.94%
OTHER SUPPORT SERVICES 514000 AIDES AND PARAPROFESSIONALS 21,385 21,385 0 21,385 (21,385) NA NA NA
517700 FAMILY SERVICES/PARENT COORD 479,919 479,919 26,499 26,499 0 26,499 453,420 94.48% ‐94.48% ‐66.87%
519900 OTHER SALARIES & COMPENSATION 0 0 0 5,565 0 5,565 (5,565) NA NA NA
521000 STATE HEALTH INSURANCE 79,380 79,380 8,269 8,269 0 8,269 71,111 89.58% ‐89.58% ‐37.50%
523000 TEACHERS RETIREMENT SYSTEM 95,072 95,072 10,589 10,589 0 10,589 84,483 88.86% ‐88.86% ‐33.17%
529000 OTHER EMPLOYEE BENEFITS 12,718 12,718 1,730 1,921 0 1,921 10,797 84.90% ‐86.40% ‐9.39%
559500 OTHER PURCHASED SERVICES 0 0 0 0 45 45 (45) NA NA NA
561200 COMPUTER SOFTWARE 0 0 0 0 2,910 2,910 (2,910) NA NA NA
561500 EXPENDABLE EQUIPMENT 0 1,122,880 0 0 0 0 1,122,880 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 1,149,060 0 0 0 0 1,149,060 100.00% ‐100.00% ‐100.00%
OTHER SUPPORT SERVICES Total 667,089 2,939,029 68,471 74,227 2,955 77,182 2,861,847 97.37% ‐97.67% ‐84.85%
SCHOOL NUTRITION PROGRAM 518400 SCHOOL NUTR PROGRAM CAFETERIA 14,969,725 3,602,297 0 0 0 0 3,602,297 100.00% ‐100.00% ‐100.00%
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 305,000 158,760 0 0 0 0 158,760 100.00% ‐100.00% ‐100.00%
523000 TEACHERS RETIREMENT SYSTEM 283,781 189,572 0 0 0 0 189,572 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 119,446 188,189 0 0 0 0 188,189 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 319,884 109,763 123,699 0 123,699 196,185 61.33% ‐65.69% 132.02%
561500 EXPENDABLE EQUIPMENT 1,296,450 1,517,208 0 0 0 0 1,517,208 100.00% ‐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%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 810,801 2,572,610 0 0 0 0 2,572,610 100.00% ‐100.00% ‐100.00%
SCHOOL NUTRITION PROGRAM Total 53,747,141 22,054,838 109,763 123,699 0 123,699 21,931,139 99.44% ‐99.50% ‐96.63%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 125,000 125,000 1,075 1,075 0 1,075 123,925 99.14% ‐99.14% ‐94.84%
529000 OTHER EMPLOYEE BENEFITS 3,313 3,313 28 28 0 28 3,285 99.14% ‐99.14% ‐94.84%
530000 PURCHASED PROF/TECH SERVICES 430,000 430,000 0 0 9,323 9,323 420,677 97.83% ‐100.00% ‐100.00%
530100 CONTRACTED SECURITY‐ATHLETICS 30,000 30,000 0 0 4,480 4,480 25,520 85.07% ‐100.00% ‐100.00%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 50,000 0 0 0 0 0 0 NA NA NA
530300 COMMERCIAL CARRIERS‐ATHLETICS 55,000 55,000 0 0 9,420 9,420 45,580 82.87% ‐100.00% ‐100.00%
530400 AWARDS & PRINTING/BINDING‐ATH 20,000 20,000 0 152 1,279 1,431 18,569 92.85% ‐100.00% ‐95.44%
530500 ATHLETIC EVENT STAFF 128,000 128,000 6,346 6,346 0 6,346 121,654 95.04% ‐95.04% ‐70.25%
558000 TRAVEL ‐ EMPLOYEES 8,000 8,000 746 746 1,352 2,098 5,902 73.77% ‐90.67% ‐44.03%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 45,000 45,000 7,633 7,633 56 7,689 37,311 82.91% ‐83.04% 1.77%
558200 PLAYOFF PAYOUT 30,000 30,000 4,961 4,401 14,163 18,563 11,437 38.12% ‐83.46% ‐11.99%
561000 SUPPLIES 226,082 226,082 0 4,466 5,190 9,656 216,426 95.73% ‐100.00% ‐88.15%
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 50,000 33,313 33,313 8,296 41,609 8,391 16.78% ‐33.37% 299.76%
561510 ATHLETICS UNIFORMS 350,000 350,000 26,440 26,440 191,898 218,339 131,661 37.62% ‐92.45% ‐54.67%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 200,000 250,000 32,162 38,318 332,439 370,757 (120,757) ‐48.30% ‐87.14% ‐8.04%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 175,000 175,000 0 0 22,494 22,494 152,506 87.15% ‐100.00% ‐100.00%
581000 DUES AND FEES 60,000 60,000 0 0 1,390 1,390 58,610 97.68% ‐100.00% ‐100.00%
581300 ATHLETICS‐HOTEL 40,000 40,000 0 0 0 0 40,000 100.00% ‐100.00% ‐100.00%
ENTERPRISE OPERATIONS Total 2,025,395 2,025,395 112,706 122,919 601,780 724,699 1,300,697 64.22% ‐94.44% ‐63.59%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 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%
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 5,976 6,186 0 6,186 850,159 99.28% ‐99.30% ‐95.67%
599000 OTHER USES 0 0 1,601,528 3,245,556 0 3,245,556 (3,245,556) 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 1,607,505 3,251,742 0 3,251,742 19,834,903 85.92% ‐93.04% ‐15.49%
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% ‐98.90% ‐83.31%
Page 12 of 17
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
1 2
% 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 13 of 17
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
1 2
% 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 12,648,241 12,648,241 0 12,648,241 416,351,759 97.05% ‐97.05% ‐82.31%
412200 DONATIONS 0 0 0 0 0 0 0 NA NA NA
419950 OTHER LOCAL REVENUES 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 429,000,000 429,000,000 12,648,241 12,648,241 0 12,648,241 416,351,759 97.05% ‐97.05% ‐82.31%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 12,887 20,971 0 20,971 2,779,029 99.25% ‐99.54% ‐95.51%
INTEREST Total 2,800,000 2,800,000 12,887 20,971 0 20,971 2,779,029 99.25% ‐99.54% ‐95.51%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 0 0 0 0 0 NA NA NA
438000 OTHER GRANTS FROM GEORGIA DOE 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 12,661,128 12,669,212 0 12,669,212 419,130,788 97.07% ‐97.07% ‐82.40%
INSTRUCTION 530000 PURCHASED PROF/TECH SERVICES 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 (960,000) 97,252 132,490 1,899,241 2,031,730 (2,991,730) 311.64% ‐110.13% ‐182.81%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 26,214 26,214 660,869 687,083 272,917 28.43% ‐97.27% ‐83.62%
INSTRUCTION Total 5,000 5,000 123,466 158,704 2,560,110 2,718,814 (2,713,814) ‐54276.28% 2369.31% 18944.45%
MAINTENANCE AND OPERATION OF PLANT SERVICES 530000 PURCHASED PROF/TECH SERVICES 5,294 90,000 0 0 8,363 8,363 81,637 90.71% ‐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 1,673 1,673 1,108,327 99.85% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 10,588 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 45,882 1,202,279 0 0 10,036 10,036 1,192,243 99.17% ‐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%
STUDENT TRANSPORTATION SERVICE Total 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00% ‐100.00% ‐100.00%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 514200 SALARY OF CLERICAL STAFF 39,562 39,562 0 0 0 0 39,562 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS MECHAN 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 64,194 129,264 0 129,264 4,783,698 97.37% ‐98.69% ‐84.21%
521000 STATE HEALTH INSURANCE 467,208 467,208 8,316 16,868 0 16,868 450,340 96.39% ‐98.22% ‐78.34%
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 12,789 25,790 0 25,790 717,685 96.53% ‐98.28% ‐79.19%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 2,220 4,450 0 4,450 95,227 95.54% ‐97.77% ‐73.22%
530000 PURCHASED PROF/TECH SERVICES 2,538,975 3,021,138 39,500 253,360 17,282 270,642 2,750,496 91.04% ‐98.69% ‐49.68%
530001 ARCHITECT/ENGINEER 8,318,082 31,439,896 214,179 247,303 148,196 395,499 31,044,396 98.74% ‐99.32% ‐95.28%
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 1,501 1,501 62,565 64,066 2,759,840 97.73% ‐99.95% ‐99.68%
561600 EXPENDABLE COMPUTER EQUIPMEN 3,259,000 6,223,313 1,351,000 1,351,000 7,635 1,358,635 4,864,678 78.17% ‐78.29% 30.25%
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 2,213,402 4,499,616 31,880,438 36,380,054 339,008,501 90.31% ‐99.41% ‐92.81%
573000 PURCHASE EQUIP‐NOT BUSES/COMP (2,208,498) 5,112,960 0 0 59,063 59,063 5,053,897 98.84% ‐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 (94,405) (94,405) 831,877 737,472 3,572,899 82.89% ‐102.19% ‐113.14%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 729,323,050 453,723,966 3,812,696 6,434,746 33,007,056 39,441,802 414,282,164 91.31% ‐99.16% ‐91.49%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 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
Page 14 of 17
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
1 2
% 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
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 819,349,454 544,906,767 3,936,161 6,593,450 35,577,202 42,170,652 502,736,116 92.26% ‐99.28% ‐92.74%
Page 15 of 17
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
1 2
% 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 0 26,770 26,770 0 26,770 (26,770) NA NA NA
416120 STUDENT SALES‐BRKF PROGRAMS 3,371,803 6,743,606 41 41 0 41 6,743,565 100.00% ‐100.00% ‐100.00%
416210 SUPPL SALES ‐ BRKF‐LUNCH PROG 803,709 1,607,418 113 113 0 113 1,607,305 99.99% ‐99.99% ‐99.96%
416220 ADULT SALES ‐ BRKF‐LUNCH PROG 401,855 803,710 364 364 0 364 803,346 99.95% ‐99.95% ‐99.73%
419950 OTHER LOCAL REVENUES 836,204 836,204 219,265 221,653 0 221,653 614,551 73.49% ‐73.78% 59.04%
416230 CONTR SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 11,694,446 9,990,938 246,553 248,941 0 248,941 9,741,997 97.51% ‐97.53% ‐85.05%
INTEREST 415000 INVESTMENT INCOME 0 0 8,878 15,364 0 15,364 (15,364) NA NA NA
INTEREST Total 0 0 8,878 15,364 0 15,364 (15,364) NA NA NA
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 0 0 0 0 0 0 0 NA NA NA
435100 SCHOOL NUTR SERVICE GRANTS(ST) 1,214,494 1,214,494 323,340 323,340 0 323,340 891,154 73.38% ‐73.38% 59.74%
STATE SOURCES Total 1,214,494 1,214,494 323,340 323,340 0 323,340 891,154 73.38% ‐73.38% 59.74%
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 26,631,649 26,631,649 3,176,253 3,252,568 0 3,252,568 23,379,081 87.79% ‐88.07% ‐26.72%
445110 CHILD NUTR PROG GRANTS 19,423,204 19,423,204 1,054,339 1,088,065 0 1,088,065 18,335,139 94.40% ‐94.57% ‐66.39%
445120 (CACFP) FEDERAL GRANTS 0 0 0 0 0 0 0 NA NA NA
445130 FED REIMB ‐ AFTER‐SCHOOL SNACK 366,134 366,134 33,550 33,550 0 33,550 332,584 90.84% ‐90.84% ‐45.02%
445200 OTH FED GRANTS THRU GA DOE 50,000 100,000 0 0 0 0 100,000 100.00% ‐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 6,920,828 536,950 536,950 0 536,950 6,383,878 92.24% ‐92.24% ‐53.45%
FEDERAL SOURCES Total 53,391,815 53,441,815 4,801,092 4,911,134 0 4,911,134 48,530,681 90.81% ‐91.02% ‐44.86%
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 67,447,247 5,379,863 5,498,779 0 5,498,779 61,948,468 91.85% ‐92.02% ‐51.08%
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 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 193,624 0 12,122 23,606 0 23,606 (23,606) NA NA NA
514800 ACCOUNTANT 66,790 66,790 0 0 0 0 66,790 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS MECHANIC 0 0 0 0 0 NA NA NA
518400 SCHOOL NUTR PROGRAM CAFETERIA 18,545,009 18,545,009 511,677 655,879 0 655,879 17,889,130 96.46% ‐97.24% ‐78.78%
519000 OTHER MANAGEMENT PERSONNEL 1,927,669 1,927,669 94,498 181,843 0 181,843 1,745,826 90.57% ‐95.10% ‐43.40%
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 0 2,000 0 2,000 (2,000) NA NA NA
521000 STATE HEALTH INSURANCE 5,210,730 5,210,730 28,350 51,030 0 51,030 5,159,700 99.02% ‐99.46% ‐94.12%
523000 TEACHERS RETIREMENT SYSTEM 1,532,460 1,532,460 34,574 66,056 0 66,056 1,466,403 95.69% ‐97.74% ‐74.14%
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 42,965 80,607 0 80,607 28,447 26.09% ‐60.60% 343.49%
529000 OTHER EMPLOYEE BENEFITS 1,128,821 1,128,821 43,700 56,066 0 56,066 1,072,755 95.03% ‐96.13% ‐70.20%
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 17,707 17,707 82,293 82.29% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 99,079 99,079 2,239 2,239 0 2,239 96,840 97.74% ‐97.74% ‐86.44%
544100 RENTAL OF LAND OR BUILDINGS 300,000 300,000 49,146 49,146 25,854 75,000 225,000 75.00% ‐83.62% ‐1.71%
Page 16 of 17
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2022
(UNAUDITED)
1 2
% 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 65,000 65,000 0 0 0 0 65,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 102,000 102,000 583 1,043 0 1,043 100,957 98.98% ‐99.43% ‐93.87%
559500 OTHER PURCHASED SERVICES 319,400 319,400 0 0 11,047 11,047 308,353 96.54% ‐100.00% ‐100.00%
561000 SUPPLIES 6,547,776 6,457,776 284,684 288,632 482,872 771,504 5,686,272 88.05% ‐95.59% ‐73.18%
561500 EXPENDABLE EQUIPMENT 327,747 217,747 2,407 6,671 305,321 311,992 (94,245) ‐43.28% ‐98.89% ‐81.62%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 100,000 0 0 31,405 31,405 68,595 68.60% ‐100.00% ‐100.00%
563000 PURCHASED FOOD 21,732,668 21,860,721 1,835,564 1,868,291 4,852,440 6,720,731 15,139,991 69.26% ‐91.60% ‐48.72%
563500 FOOD ACQUISITIONS ‐ USDA 4,025,000 4,025,000 536,950 536,950 49,686 586,636 3,438,365 85.43% ‐86.66% ‐19.96%
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 0 182,043 182,043 5,067,957 96.53% ‐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 68,785,787 68,620,216 3,479,456 3,870,058 5,958,375 9,828,433 58,791,783 85.68% ‐94.93% ‐66.16%
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 68,785,787 68,620,216 3,479,456 3,870,058 5,958,375 9,828,433 58,791,783 85.68% ‐94.93% ‐66.16%
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