DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
9/31/2022
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 800,446,263 800,454,885 232,065,649 255,971,470 0 255,971,470 544,483,416 68.02%
INTEREST 90,000 90,000 278,710 690,633 0 690,633 (600,633) ‐667.37%
STATE SOURCES 503,214,960 505,285,147 48,556,637 59,717,721 0 59,717,721 445,567,426 88.18%
TRANSFERS AND OTHER LOCAL 1,448,256 1,448,256 0 9,801 0 9,801 1,438,455 99.32%
Total Revenue 1,305,199,478 1,307,278,288 280,900,996 316,389,625 0 316,389,625 990,888,663 75.80%
INSTRUCTION 762,011,715 764,604,067 70,514,975 91,528,973 14,281,437 105,810,410 658,793,657 86.16%
PUPIL SERVICES 83,033,266 82,706,481 6,535,362 9,159,433 1,937,530 11,096,962 71,609,519 86.58%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 24,581,983 19,561,880 1,075,531 3,954,801 284,467 4,239,268 15,322,613 78.33%
INSTRUCTIONAL STAFF TRAINING 1,207,535 1,207,535 816 1,166 4,415 5,581 1,201,955 99.54%
EDUCATIONAL MEDIA SERVICES 16,636,615 16,809,331 1,142,256 1,261,681 172,263 1,433,944 15,375,388 91.47%
GENERAL ADMINISTRATION 44,507,615 44,650,819 1,327,757 3,312,995 1,103,643 4,416,638 40,234,182 90.11%
SCHOOL ADMINISTRATION 74,210,444 74,175,444 6,721,792 15,485,821 900 15,486,721 58,688,722 79.12%
SUPPORT SERVICES ‐ BUSINESS 18,471,466 18,238,262 1,214,036 4,543,273 1,700,157 6,243,430 11,994,832 65.77%
MAINTENANCE AND OPERATION OF PLANT SERVICES 180,982,269 180,839,269 9,749,684 28,821,659 21,696,113 50,517,771 130,321,498 72.06%
STUDENT TRANSPORTATION SERVICE 80,416,368 80,541,368 5,047,252 8,646,447 1,533,464 10,179,911 70,361,457 87.36%
SUPPORT SERVICES ‐ CENTRAL 28,891,250 31,620,616 2,540,315 6,835,177 2,303,394 9,138,571 22,482,045 71.10%
OTHER SUPPORT SERVICES 1,932,772 1,932,772 115,770 160,408 0 160,408 1,772,364 91.70%
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 1,327,071,880 1,327,076,427 105,985,545 173,711,833 45,017,782 218,729,615 1,108,346,812 83.52%
Revenues OVER/UNDER Expenditures (21,872,401) (19,798,139) 174,915,451 142,677,792 97,660,010
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 363,142,387 318,124,605
1
FY2023
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,327,076,427
UNEXPENDED BUDGET
$1,153,364,594 86.9%
YTD EXPENSE
$173,711,833 13.1%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2023
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 91,528,973 , 52.7%
PUPIL SERVICES,
9,159,433 , 5.3%
DEBT SERVICE, 0 , 0.0%
IMPROVEMENT OF
SCHOOL NUTRITION INSTRUCTIONAL SERVICES,
PROGRAM, 0 , 0.0% 3,954,801 , 2.3%
OTHER SUPPORT SERVICES, INSTRUCTIONAL STAFF
160,408 , 0.1% TRAINING, 1,166 , 0.0%
TRANSFERS & OTHER EDUCATIONAL MEDIA
OUTLAYS, 0 , 0.0% SERVICES, 1,261,681 , 0.7%
ENTERPRISE GENERAL
OPERATIONS, 0 , 0.0% ADMINISTRATION,
SUPPORT SERVICES ‐ CENTRAL, 3,312,995 , 1.9%
6,835,177 , 3.9%
STUDENT TRANSPORTATION
SCHOOL
SERVICE, 8,646,447 , 5.0%
ADMINISTRATION,
15,485,821 , 8.9%
MAINTENANCE AND
OPERATION, 28,821,659 , 16.6%
SUPPORT SERVICES ‐
BUSINESS, 4,543,273 , 2.6%
GENERAL OPERATIONS YTD EXPENSES
$173,711,833
3
FY2023
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100
INSTRUCTION $91.529
PUPIL SERVICES $9.159
IMPROVEMENT OF INSTRUCTIONAL… $3.955
INSTRUCTIONAL STAFF TRAINING $0.001
EDUCATIONAL MEDIA SERVICES $1.262
GENERAL ADMINISTRATION $3.313
SCHOOL ADMINISTRATION $15.486
SUPPORT SERVICES ‐ BUSINESS $4.543
MAINTENANCE AND OPERATION $28.822
STUDENT TRANSPORTATION SERVICE $8.646
SUPPORT SERVICES ‐ CENTRAL $6.835
OTHER SUPPORT SERVICES $0.160
SCHOOL NUTRITION PROGRAM $0.000
ENTERPRISE OPERATIONS $0.000
TRANSFERS & OTHER OUTLAYS $0.000
DEBT SERVICE $0.000
GENERAL OPERATIONS YTD EXPENSES
$173,711,833
4
FY2023
DCSD General Fund
YTD REVENUE Budget vs Collections
900
Millions
$800.45
800
700
600
$505.29
500
REVENUE BUDGET
YTD ACTUALS
400 Series8
300
$255.97
200
100
$59.72
$0.09 $0.69 $1.45 $0.01
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $801,993,141 Actual: $256,671,904 32.00%
(STATE) Budgeted: $505,285,147 Actual: $59,717,721 11.82%
TOTAL Budgeted: $1,307,278,288 Actual: $316,389,625 24.20%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
9/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 11,276,496 11,639,309 2,644,119 6,784,760 0 6,784,760 4,854,550 41.71%
INTEREST 58,422 58,422 554 1,444 0 1,444 56,978 97.53%
STATE SOURCES 38,574,053 38,574,053 1,243,628 2,765,656 0 2,765,656 35,808,397 92.83%
FEDERAL SOURCES 540,411,756 689,380,424 47,514,928 62,118,471 0 62,118,471 627,261,953 90.99%
TRANSFERS AND OTHER LOCAL 4,134,283 4,134,283 27,828 34,014 0 34,014 4,100,269 99.18%
Total Revenue 594,455,010 743,786,491 51,431,058 71,704,345 0 71,704,345 672,082,146 90.36%
INSTRUCTION 161,646,004 266,582,364 4,116,581 10,923,855 6,222,408 17,146,263 249,436,101 93.57%
PUPIL SERVICES 64,198,909 46,102,150 2,218,187 2,757,313 1,160,675 3,917,989 42,184,161 91.50%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 30,661,661 4,713,670 149,383 291,174 328,973 620,147 4,093,523 86.84%
INSTRUCTIONAL STAFF TRAINING 70,625,964 54,897,117 1,858,092 4,122,310 704,456 4,826,767 50,070,350 91.21%
EDUCATIONAL MEDIA SERVICES 3,011,182 6,089,298 18,798 28,091 2,612 30,703 6,058,595 99.50%
FEDERAL GRANT ADMINISTRATION 1,426,388 9,370,382 475,407 1,130,797 204,566 1,335,364 8,035,019 85.75%
GENERAL ADMINISTRATION 55,637,199 76,406,861 101,560 333,782 77,281 411,063 75,995,799 99.46%
SCHOOL ADMINISTRATION 27,892,879 3,793,206 18,735 89,842 0 89,842 3,703,364 97.63%
SUPPORT SERVICES ‐ BUSINESS 26,218,011 265,366 6,992 33,063 15,936 48,999 216,367 81.54%
MAINTENANCE AND OPERATION OF PLANT SERVICES 79,291,427 63,854,529 124,240 265,607 376,003 641,610 63,212,919 99.00%
STUDENT TRANSPORTATION SERVICE 29,332,108 4,639,963 298,003 303,186 20,846 324,032 4,315,931 93.02%
SUPPORT SERVICES ‐ CENTRAL 81,079,577 4,408,222 74,065 2,487,347 2,021,472 4,508,819 (100,597) ‐2.28%
OTHER SUPPORT SERVICES 1,650,799 3,929,239 73,585 91,862 2,955 94,817 3,834,422 97.59%
SCHOOL NUTRITION PROGRAM 53,747,141 22,069,515 0 109,763 0 109,763 21,959,752 99.50%
ENTERPRISE OPERATIONS 2,545,325 2,545,325 196,340 306,189 616,288 922,476 1,622,849 63.76%
COMMUNITY SERVICES OPERATIONS 19,872 19,872 0 0 0 0 19,872 100.00%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,938,842 120,152,067 349,081 349,081 2,510,684 2,859,765 117,292,302 97.62%
TRANSFERS & OTHER OUTLAYS 11,025,691 11,025,691 1,738,147 4,989,889 0 4,989,889 6,035,802 54.74%
Total Expenditures 858,948,979 700,864,839 11,817,196 28,613,152 14,265,154 42,878,307 657,986,532 93.88%
Revenues OVER/UNDER Expenditures (264,493,969) 42,921,652 39,613,862 43,091,192 28,826,038 14,095,614
BEGINNING BALANCE (Estimated) 562,660 562,660
ENDING BALANCE 43,653,852 29,388,698
6
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
9/31/2022
(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
9/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 428,990,000 429,000,000 12,655,819 25,304,060 0 25,304,060 403,695,940 94.10%
INTEREST 2,800,000 2,800,000 193,043 214,014 0 214,014 2,585,986 92.36%
STATE SOURCES 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 431,790,000 431,800,000 12,848,862 25,518,074 0 25,518,074 406,281,926 94.09%
INSTRUCTION 5,000 5,000 43,218 201,922 2,470,257 2,672,179 (2,667,179) ‐53343.57%
MAINTENANCE AND OPERATION OF PLANT SERVICES 45,882 1,202,279 0 0 28,435 28,435 1,173,845 97.63%
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 3,156,709 9,591,455 42,841,506 52,432,961 401,291,006 88.44%
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 3,199,927 9,793,377 45,340,197 55,133,574 489,773,193 89.88%
Revenues OVER/UNDER Expenditures (387,559,454) (113,106,767) 9,648,935 15,724,698 (29,615,499) (83,491,268)
BEGINNING BALANCE (Estimated) 364,500,000 364,500,000
ENDING BALANCE 380,224,698 334,884,501
8
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
9/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 11,694,446 11,694,446 409,099 658,040 0 658,040 11,036,406 94.37%
INTEREST 0 0 9,576 24,940 0 24,940 (24,940) NA
STATE SOURCES 1,214,494 1,214,494 60,628 383,968 0 383,968 830,526 68.38%
FEDERAL SOURCES 53,391,815 53,391,815 8,668,960 13,580,094 0 13,580,094 39,811,721 74.57%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 69,100,755 69,100,755 9,148,263 14,647,043 0 14,647,043 54,453,712 78.80%
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 68,785,787 4,948,510 8,819,135 10,453,013 19,272,147 49,513,640 71.98%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 68,785,787 68,785,787 4,948,510 8,819,135 10,453,013 19,272,147 49,513,640 71.98%
Revenues OVER/UNDER Expenditures 314,968 314,968 4,199,753 5,827,908 (4,625,105) 4,940,073
BEGINNING BALANCE (Estimated) 18,476,000 18,476,000
ENDING BALANCE 24,303,908 13,850,895
9