2022_09 FY2023 DETAIL FINANCIAL REPORT

AID 1443624 · View on Simbli

Agenda Item

i. Acceptance of the September 2022 Monthly Financial Reports

Summary: Presented by: Mrs. Masana Mailliard, Deputy Chief Financial Officer, Division of Finance
Request: It is requested that the Board of Education accept the September 2022 Monthly Financial Report.
Contact: Mrs. Masana Mailliard, Deputy Chief Financial Officer, Division of Finance, 678.676.0446
Status: General Counsel approval not required.
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2023 GENERAL FUND (DETAIL)
                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                    9/31/1931
                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                            1            3
                                                                                                                                                                                                         % 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       226,944,361      245,593,930             0        245,593,930      500,327,822         67.08%      ‐69.58%      31.70%
                                   411210    OTHER SALES TAXES                    15,000,000       15,000,000         1,171,461        2,378,825             0          2,378,825       12,621,175         84.14%      ‐92.19%     ‐36.56%
                                   411900    OTHER TAXES                           2,800,000        2,800,000           294,472        1,134,421             0          1,134,421        1,665,579         59.48%      ‐89.48%      62.06%
                                   411910    TITLE AD VALOREM TAX (TAVT)          29,000,000       29,000,000         3,318,279        6,133,337             0          6,133,337       22,866,663         78.85%      ‐88.56%     ‐15.40%
                                   412200    DONATIONS                                10,600           19,222                 0                0             0                  0           19,222        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%
                                   413500    SUMMER SCHOOL TUITION                                                            0                0             0                  0                0             NA           NA          NA
                                   414000    TRANSPORTATION FEES                       75,000          75,000           312,357          335,010             0            335,010         (260,010)      ‐346.68%      316.48%    1686.72%
                                   419200    CONTRIBUTIONS‐PRIVATE SOURCES                  0               0                 0              565             0                565             (565)            NA           NA          NA
                                   419400    TEXTBOOK SALES                             1,000           1,000               540            2,000             0              2,000           (1,000)      ‐100.00%      ‐46.00%     700.00%
                                   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                   1,849,392       1,849,392            23,796          392,999             0            392,999        1,456,393         78.75%      ‐98.71%     ‐15.00%
                                   411990    CHARTER COMMISSION LOCAL REV                                                     0                0             0                  0                0             NA           NA          NA
                                   419500    SERVICES PROVIDED OTHER LUAS                   0               0               382              382             0                382             (382)            NA           NA          NA
                                   419955    REVENUE CLEARING ACCT                          0               0                 0                0             0                  0                0             NA           NA          NA
 LOCAL REVENUES Total                                                             800,446,263     800,454,885       232,065,649      255,971,470             0        255,971,470      544,483,416         68.02%      ‐71.01%      27.91%
 INTEREST                          415000    INVESTMENT INCOME                         90,000          90,000           278,710          690,633             0            690,633         (600,633)      ‐667.37%      209.68%    2969.48%
 INTEREST Total                                                                        90,000          90,000           278,710          690,633             0            690,633         (600,633)      ‐667.37%      209.68%    2969.48%
 STATE SOURCES                     431200    TOTAL QBE FORMULA EARNINGS           597,024,602     597,024,602        57,077,561       83,848,484             0         83,848,484      513,176,118         85.96%      ‐90.44%     ‐43.82%
                                   431220    QBE ALLOTMENT (OPER COSTS)            40,638,153      40,638,153         3,386,504       10,159,617             0         10,159,617       30,478,536         75.00%      ‐91.67%       0.00%
                                   431240    QBE CONTRA ACCT‐AUSTERITY REDN                 0               0                 0                0             0                  0                0             NA           NA          NA
                                   431250    TOTAL STATE CATEGORICAL GRANTS        11,415,602      11,415,602           963,806        2,369,500             0          2,369,500        9,046,102         79.24%      ‐91.56%     ‐16.97%
                                   431400    QBE CONTRA ACCOUNT (DEBIT)          (152,200,413)   (152,200,413)      (12,683,358)     (38,050,191)            0        (38,050,191)    (114,150,222)        75.00%      ‐91.67%       0.00%
                                   438000    OTHER GRANTS FROM GEORGIA DOE          6,082,484       6,047,030          (187,876)       1,390,311             0          1,390,311        4,656,719         77.01%     ‐103.11%      ‐8.03%
                                   439950    FUNDS ‐ OTHER STATE AGENCIES             254,532         254,532                 0                0             0                  0          254,532        100.00%     ‐100.00%    ‐100.00%
                                   439120    ON BEHALF PAYMENTS ‐ TRS                       0         188,228                 0                0             0                  0          188,228        100.00%     ‐100.00%    ‐100.00%
                                   439130    ON BEHALF PAYMENTS ‐ PSERS                     0       1,917,413                 0                0             0                  0        1,917,413        100.00%     ‐100.00%    ‐100.00%
                                   439110    OB PAYMENTS ‐ HEALTH INSURANCE                                                   0                0             0                  0                0             NA           NA          NA
 STATE SOURCES Total                                                             503,214,960      505,285,147        48,556,637       59,717,721             0         59,717,721      445,567,426         88.18%      ‐90.39%     ‐52.73%
 TRANSFERS AND OTHER LOCAL         452000    OPER TRANSFERS FROM OTH FUND          1,448,256        1,448,256                 0                0             0                  0        1,448,256        100.00%     ‐100.00%    ‐100.00%
                                   453000    SALE/COMP ‐ FIXED ASSETS LOSS                 0                0                 0            9,801             0              9,801           (9,801)            NA           NA          NA
                                   459951    SCHOOL RESTITUTION                            0                0                 0                0             0                  0                0             NA           NA          NA
                                   463000    SPECIAL ITEMS                                                                    0                0             0                  0                0             NA           NA          NA
                                   464000    EXTRAORDINARY ITEMS                                                              0                0             0                  0                0             NA           NA          NA
                                   459950    OTHER SOURCE                                  0                0                 0                0             0                  0                0             NA           NA          NA
 TRANSFERS AND OTHER LOCAL Total                                                   1,448,256        1,448,256                 0            9,801             0              9,801        1,438,455         99.32%     ‐100.00%     ‐97.29%

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%      157.85%        ‐3.19%

 INSTRUCTION                        511000   TEACHERS                            376,680,184      376,680,184        39,453,334       41,920,094            278        41,920,373      334,759,811         88.87%      ‐89.53%      ‐55.48%
                                    511300   SUBSTITUTE/TEMPORARY EMPLOYEE            35,000           35,000         1,189,323        1,649,596              0         1,649,596       (1,614,596)     ‐4613.13%     3298.06%    18752.53%
                                    511400   SUBSTITUTE/TEMPORARY EMPLOYEE                 0                0            41,610           53,790              0            53,790          (53,790)            NA           NA           NA
                                    511500   EXTENDED DAY ‐ TEACHERS                       0                0             1,010            1,010              0             1,010           (1,010)            NA           NA           NA
                                    511600   PROF DEVELOPMENT STIPENDS                     0                0                 0              515              0               515             (515)            NA           NA           NA
                                    511700   EXTENDED YEAR                            18,675           18,675                 0                0              0                 0           18,675        100.00%     ‐100.00%     ‐100.00%
                                    511800   ART ‐ MUSIC ‐ PE                     33,072,174       33,072,174         2,817,930        2,913,446              0         2,913,446       30,158,728         91.19%      ‐91.48%      ‐64.76%
                                    513000   PRINCIPAL                                     0                0                 0                0              0                 0                0             NA           NA           NA
                                    514000   AIDES AND PARAPROFESSIONALS          27,584,428       27,584,428         2,011,859        3,001,503              0         3,001,503       24,582,925         89.12%      ‐92.71%      ‐56.48%
                                    514200   SALARY OF CLERICAL STAFF                      0                0                 0                0              0                 0                0             NA           NA           NA
                                    514500   INTERPRETER                             238,320          238,320            14,446           14,446              0            14,446          223,874         93.94%      ‐93.94%      ‐75.75%
                                    516100   TECHNOLOGY SPECIALIST                   146,094          146,094             6,463            6,463              0             6,463          139,631         95.58%      ‐95.58%      ‐82.30%
                                    516400   PHYS/OCCUP/SPEECH THERAPIST           8,158,638        8,158,638           611,190          629,411              0           629,411        7,529,227         92.29%      ‐92.51%      ‐69.14%
                                    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             4,484            6,726              0             6,726           72,561         91.52%      ‐94.34%      ‐66.07%
                                    517300   SECONDARY COUNSELOR                                                              0                0              0                 0                0             NA           NA           NA
                                    517400   SCHOOL PSYCHOLOGIST                      28,293          28,293                  0                0              0                 0           28,293        100.00%     ‐100.00%     ‐100.00%
                                    517800   GRADUATION COACH                                                                 0                0              0                 0                0             NA           NA           NA
                                    519000   OTHER MANAGEMENT PERSONNEL           54,975,113       54,975,113                 0                0              0                 0       54,975,113        100.00%     ‐100.00%     ‐100.00%




                                                                                                     Page 1 of 22
                                                                                    DEKALB COUNTY BOARD OF EDUCATION
                                                                                    FY2023 GENERAL FUND (DETAIL)
                                                                                   STATEMENT OF REVENUE & EXPENDITURES
                                                                                                9/31/1931
                                                                                              (UNAUDITED)
                                                                                                                                                                                                                     1            3
                                                                                                                                                                                                   % 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
                                  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)    (29,846,987)              250           5,379               0             5,379     (29,852,366)      100.02%     ‐100.00%     ‐100.07%
                                  519910   EXTRA ACTIVITY SALARIES               575,000         575,000                 0               0               0                 0         575,000       100.00%     ‐100.00%     ‐100.00%
                                  520000   EMPLOYEE BENEFITS                           0               0                 0               0               0                 0               0            NA           NA           NA
                                  521000   STATE HEALTH INSURANCE             74,940,781      74,940,781         4,908,997       5,385,112               0         5,385,112      69,555,669        92.81%      ‐93.45%      ‐71.26%
                                  523000   TEACHERS RETIREMENT SYSTEM         89,833,422      89,833,422         7,413,025       8,101,261               0         8,101,261      81,732,161        90.98%      ‐91.75%      ‐63.93%
                                  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           481,468       2,117,165          40,046         2,157,211       7,087,789        76.67%      ‐94.79%       ‐8.40%
                                  526001   WORKERS COMP‐ INSURANCE PREMIU              0               0                 0               0               0                 0               0            NA           NA           NA
                                  526002   WORKERS COMP‐STATE FEE                 62,000          62,000                 0               0               0                 0          62,000       100.00%     ‐100.00%     ‐100.00%
                                  526003   WORKERS COMP‐ STATE ASSESSMENT              0               0                 0               0               0                 0               0            NA           NA           NA
                                  529000   OTHER EMPLOYEE BENEFITS            18,104,779      18,104,779         5,142,228       5,320,086               0         5,320,086      12,784,692        70.62%      ‐71.60%       17.54%
                                  530000   PURCHASED PROF/TECH SERVICES       16,534,785      12,661,826           489,525         533,762       1,136,989         1,670,750      10,991,075        86.80%      ‐96.13%      ‐83.14%
                                  530010   PURCHASED SERVICES‐OTHER FEES       1,994,072       1,994,072                 0       1,241,073               0         1,241,073         752,999        37.76%     ‐100.00%      148.95%
                                  530070   ADA‐PURCHASED PROF/TECH SERVIC         35,000          35,000                 0             100               0               100          34,900        99.71%     ‐100.00%      ‐98.86%
                                  532100   CONTRACTED SERV‐TEACHERS                    0               0                 0               0               0                 0               0            NA           NA           NA
                                  543000   REPAIR & MAINTENANCE SERVICE          170,000         193,725             4,999           6,049          29,031            35,080         158,645        81.89%      ‐97.42%      ‐87.51%
                                  544100   RENTAL OF LAND OR BUILDINGS            30,000          48,042             9,021          18,042               0            18,042          30,000        62.45%      ‐81.22%       50.22%
                                  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          44,889               154             734           2,078             2,812          42,077        93.74%      ‐99.66%      ‐93.46%
                                  553200   COMMUNICATION‐WEB SUBSCRPT/LIC        436,566       3,450,015           769,498       1,640,116       1,305,553         2,945,669         504,346        14.62%      ‐77.70%       90.16%
                                  558000   TRAVEL ‐ EMPLOYEES                    910,474         904,420            24,340          44,703           8,349            53,051         851,368        94.13%      ‐97.31%      ‐80.23%
                                  559400   PAYMENTS TO CHARTER SCHOOLS        46,826,936      46,826,936         4,471,988      13,907,684               0        13,907,684      32,919,252        70.30%      ‐90.45%       18.80%
                                  559500   OTHER PURCHASED SERVICES                    0               0                 0               0               0                 0               0            NA           NA           NA
                                  561000   SUPPLIES                            7,085,647       6,535,796           351,623         816,402         617,237         1,433,638       5,102,158        78.06%      ‐94.62%      ‐50.04%
                                  561100   SUPPLIES ‐ TECHNOLOGY RELATED         195,616         265,418             9,521          11,893          66,005            77,898         187,520        70.65%      ‐96.41%      ‐82.08%
                                  561200   COMPUTER SOFTWARE                   7,648,392       7,183,134            12,063       1,778,895           7,145         1,786,041       5,397,093        75.14%      ‐99.83%       ‐0.94%
                                  561500   EXPENDABLE EQUIPMENT                2,283,720       2,246,347            85,685         153,019         248,494           401,513       1,844,833        82.13%      ‐96.19%      ‐72.75%
                                  561600   EXPENDABLE COMPUTER EQUIPMENT         603,046         678,389            27,362          62,537          75,199           137,736         540,652        79.70%      ‐95.97%      ‐63.13%
                                  564000   DIGITAL/ELECTRONIC TEXTBOOKS           33,650         725,999            19,569          22,877         178,853           201,730         524,269        72.21%      ‐97.30%      ‐87.40%
                                  564100   TEXTBOOKS ‐ PRINTED                 7,131,545      11,732,465                 0           3,240      10,379,791        10,383,031       1,349,434        11.50%     ‐100.00%      ‐99.89%
                                  564200   BOOKS (OTHER THAN TEXTBOOKS)          853,634          63,016             3,836           7,085          21,088            28,173          34,843        55.29%      ‐93.91%      ‐55.03%
                                  573000   PURCHASE EQUIP‐NOT BUSES/COMP       2,132,518       1,791,249             5,842           5,842          36,285            42,127       1,749,123        97.65%      ‐99.67%      ‐98.70%
                                  573400   PURCHASE/LEASE EQUIPMENT‐TECH          42,037          42,037                 0               0             769               769          41,268        98.17%     ‐100.00%     ‐100.00%
                                  581000   DUES AND FEES                         797,973         973,048           132,332         148,915         128,221           277,136         695,912        71.52%      ‐86.40%      ‐38.78%
                                  589000   OTHER EXPENDITURES                  1,000,000         975,481                 0               0               0                 0         975,481       100.00%     ‐100.00%     ‐100.00%
INSTRUCTION Total                                                            762,011,715     764,604,067        70,514,975      91,528,973      14,281,437       105,810,410     658,793,657        86.16%      ‐90.78%      ‐52.12%
PUPIL SERVICES                    511000   TEACHERS                               87,057          87,057                 0               0               0                 0          87,057       100.00%     ‐100.00%     ‐100.00%
                                  511400   SUBSTITUTE/TEMPORARY EMPLOYEE               0               0                 0               0               0                 0               0            NA           NA           NA
                                  511600   PROF DEVELOPMENT STIPENDS                   0               0                 0           2,599               0             2,599          (2,599)           NA           NA           NA
                                  514000   AIDES AND PARAPROFESSIONALS           169,883         169,883             4,125          12,495               0            12,495         157,388        92.64%      ‐97.57%      ‐70.58%
                                  514200   SALARY OF CLERICAL STAFF            2,039,336       2,039,336           167,605         498,955               0           498,955       1,540,381        75.53%      ‐91.78%       ‐2.13%
                                  514600   ATHLETICS PERSONNEL                   714,952         714,952            63,521         188,886               0           188,886         526,066        73.58%      ‐91.12%        5.68%
                                  514900   #N/A                                                                          0               0               0                 0               0            NA           NA           NA
                                  516300   SCH NURSE/SPEC EDUC NURSE LPN       4,911,504       4,911,504           432,183         574,082               0           574,082       4,337,423        88.31%      ‐91.20%      ‐53.25%
                                  516400   PHYS/OCCUP/SPEECH THERAPIST           118,977         118,977                 0          20,003               0            20,003          98,974        83.19%     ‐100.00%      ‐32.75%
                                  517100   TEACHER SUPT SPEC/DIAG/AUDIO        1,051,273       1,051,273            69,997          69,997               0            69,997         981,275        93.34%      ‐93.34%      ‐73.37%
                                  517200   ELEMENTARY COUNSELOR                8,709,649       8,709,649         1,550,411       1,611,203               0         1,611,203       7,098,446        81.50%      ‐82.20%      ‐26.00%
                                  517300   SECONDARY COUNSELOR                15,106,660      15,106,660         1,081,849       1,542,359               0         1,542,359      13,564,300        89.79%      ‐92.84%      ‐59.16%
                                  517400   SCHOOL PSYCHOLOGIST                 4,385,743       4,385,743           288,180         319,418               0           319,418       4,066,325        92.72%      ‐93.43%      ‐70.87%
                                  517600   SCHOOL SOCIAL WORKER                3,859,986       3,859,986           296,634         345,372               0           345,372       3,514,614        91.05%      ‐92.32%      ‐64.21%
                                  517700   FAMILY SERVICES/PARENT COORD        2,732,850       2,732,850           201,761         398,852               0           398,852       2,333,998        85.41%      ‐92.62%      ‐41.62%
                                  517800   GRADUATION COACH                                                              0               0               0                 0               0            NA           NA           NA
                                  519000   OTHER MANAGEMENT PERSONNEL          3,281,874       3,254,874           171,401         428,939               0           428,939       2,825,936        86.82%      ‐94.73%      ‐47.29%
                                  519100   OTHER ADMINISTRATIVE PERSONNEL      7,820,469       7,820,469           533,935         727,341               0           727,341       7,093,129        90.70%      ‐93.17%      ‐62.80%
                                  519900   OTHER SALARIES & COMPENSATION         767,000         767,000            12,348          27,475               0            27,475         739,525        96.42%      ‐98.39%      ‐85.67%
                                  519910   EXTRA ACTIVITY SALARIES                90,000         125,000                 0               0               0                 0         125,000       100.00%     ‐100.00%     ‐100.00%
                                  521000   STATE HEALTH INSURANCE              7,498,812       7,498,812           552,824         789,015               0           789,015       6,709,797        89.48%      ‐92.63%      ‐57.91%



                                                                                                Page 2 of 22
                                                                                          DEKALB COUNTY BOARD OF EDUCATION
                                                                                         FY2023 GENERAL FUND (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     9/31/1931
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                           1            3
                                                                                                                                                                                                        % 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
                                        523000   TEACHERS RETIREMENT SYSTEM         10,314,878     10,314,878           748,900       1,107,209               0         1,107,209       9,207,669         89.27%      ‐92.74%      ‐57.06%
                                        525000   UNEMPLOYMENT COMPENSATION               6,000          6,000                 0               0               0                 0           6,000        100.00%     ‐100.00%     ‐100.00%
                                        529000   OTHER EMPLOYEE BENEFITS             1,423,366      1,422,650           155,786         227,308               0           227,308       1,195,342         84.02%      ‐89.05%      ‐36.09%
                                        530000   PURCHASED PROF/TECH SERVICES        5,106,842      5,161,429           151,479         189,440       1,859,238         2,048,677       3,112,752         60.31%      ‐97.07%      ‐85.32%
                                        530200   EMT AMBULANCE SERVICE‐ATHLETIC              0              0                 0               0               0                 0               0             NA           NA           NA
                                        533000   CONTRACTED SERV‐NURSING                     0              0                 0               0               0                 0               0             NA           NA           NA
                                        534000   PROFESSIONAL LEGAL SERVICES           500,000        187,000            10,300          14,020               0            14,020         172,980         92.50%      ‐94.49%      ‐70.01%
                                        543200   REPAIR & MAINT SERVICE‐TECH                 0              0                 0               0               0                 0               0             NA           NA           NA
                                        544100   RENTAL OF LAND OR BUILDINGS           305,000        305,000                 0               0               0                 0         305,000        100.00%     ‐100.00%     ‐100.00%
                                        544200   RENTAL OF EQUIPMENT & VEHICLES          9,500          4,500                 0               0               0                 0           4,500        100.00%     ‐100.00%     ‐100.00%
                                        544400   OTHER RENTALS                               0              0                 0               0               0                 0               0             NA           NA           NA
                                        553000   COMMUNICATION                           4,350          4,350                40              40             254               293           4,057         93.26%      ‐99.08%      ‐96.34%
                                        553200   COMMUNICATION‐WEB SUBSCRPT/LIC              0            199               199             199               0               199               0          0.00%        0.00%      300.00%
                                        558000   TRAVEL ‐ EMPLOYEES                     84,600         79,600               529             731               0               731          78,869         99.08%      ‐99.33%      ‐96.33%
                                        559500   OTHER PURCHASED SERVICES                4,614          3,582                 0               0               0                 0           3,582        100.00%     ‐100.00%     ‐100.00%
                                        561000   SUPPLIES                              705,118        644,999             2,906           5,655           4,853            10,508         634,491         98.37%      ‐99.55%      ‐96.49%
                                        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        117,950                 0               0          46,797            46,797          71,154         60.33%     ‐100.00%     ‐100.00%
                                        561500   EXPENDABLE EQUIPMENT                    1,000          1,000            38,447          51,194          16,064            67,259         (66,259)     ‐6625.86%     3744.68%    20377.79%
                                        561600   EXPENDABLE COMPUTER EQUIPMENT          52,000         59,536                 0           5,252           2,737             7,989          51,547         86.58%     ‐100.00%      ‐64.71%
                                        564000   DIGITAL/ELECTRONIC TEXTBOOKS                0              0                 0               0               0                 0               0             NA           NA           NA
                                        564200   BOOKS (OTHER THAN TEXTBOOKS)                0              0                 0               0               0                 0               0             NA           NA           NA
                                        573000   PURCHASE EQUIP‐NOT BUSES/COMP           7,000          7,000                 0               0           5,620             5,620           1,380         19.71%     ‐100.00%     ‐100.00%
                                        573400   PURCHASE/LEASE EQUIPMENT‐TECH          15,000          6,000                 0               0               0                 0           6,000        100.00%     ‐100.00%     ‐100.00%
                                        573500   PURCHASE ‐ SOFTWARE (CAPITAL)               0              0                 0               0               0                 0               0             NA           NA           NA
                                        581000   DUES AND FEES                          15,023         16,783                 0           1,395           1,968             3,363          13,420         79.96%     ‐100.00%      ‐66.75%
                                        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                                                                83,033,266     82,706,481         6,535,362       9,159,433       1,937,530        11,096,962      71,609,519         86.58%      ‐92.10%      ‐55.70%
IMPROVEMENT OF INSTRUCTIONAL SERVICES   511000   TEACHERS                                    0          8,500           179,488         180,329               0           180,329        (171,829)     ‐2021.51%     2011.62%     8386.05%
                                        511300   SUBSTITUTE/TEMPORARY EMPLOYEE               0              0                 0               0               0                 0               0             NA           NA           NA
                                        511600   PROF DEVELOPMENT STIPENDS           5,083,000        445,819             4,862         379,220               0           379,220          66,599         14.94%      ‐98.91%      240.25%
                                        512100   DEPUTY ‐ AREA SUPERINTENDENT                0              0                 0               0               0                 0               0             NA           NA           NA
                                        514200   SALARY OF CLERICAL STAFF               45,395         45,395                 0               0               0                 0          45,395        100.00%     ‐100.00%     ‐100.00%
                                        514500   INTERPRETER                                 0              0                 0               0               0                 0               0             NA           NA           NA
                                        516100   TECHNOLOGY SPECIALIST                                                        0               0               0                 0               0             NA           NA           NA
                                        516400   PHYS/OCCUP/SPEECH THERAPIST                                              9,897           9,897               0             9,897          (9,897)            NA           NA           NA
                                        517100   TEACHER SUPT SPEC/DIAG/AUDIO                0              0                 0               0               0                 0               0             NA           NA           NA
                                        517700   FAMILY SERVICES/PARENT COORD          270,695        270,695            25,193          32,230               0            32,230         238,465         88.09%      ‐90.69%      ‐52.37%
                                        519000   OTHER MANAGEMENT PERSONNEL          3,746,469      3,423,706           165,732         475,374               0           475,374       2,948,332         86.12%      ‐95.16%      ‐44.46%
                                        519100   OTHER ADMINISTRATIVE PERSONNEL      5,659,296      5,659,296           350,086       1,077,053               0         1,077,053       4,582,243         80.97%      ‐93.81%      ‐23.87%
                                        519900   OTHER SALARIES & COMPENSATION         287,043        287,043                 0           4,799               0             4,799         282,244         98.33%     ‐100.00%      ‐93.31%
                                        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            34,295          98,780               0            98,780         927,490         90.37%      ‐96.66%      ‐61.50%
                                        523000   TEACHERS RETIREMENT SYSTEM          1,830,128      1,835,029            93,928         229,710               0           229,710       1,605,319         87.48%      ‐94.88%      ‐49.93%
                                        529000   OTHER EMPLOYEE BENEFITS               271,789        262,514            12,334          35,057               0            35,057         227,457         86.65%      ‐95.30%      ‐46.58%
                                        530000   PURCHASED PROF/TECH SERVICES        1,846,586      1,821,086           153,922         153,922          74,211           228,133       1,592,953         87.47%      ‐91.55%      ‐66.19%
                                        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           7,320               0             7,320          (7,320)            NA           NA           NA
                                        544100   RENTAL OF LAND OR BUILDINGS           318,080        318,080             1,988           1,988          85,524            87,512         230,568         72.49%      ‐99.38%      ‐97.50%
                                        544101   PORTABLES                               6,740          6,740                 0               0               0                 0           6,740        100.00%     ‐100.00%     ‐100.00%
                                        544200   RENTAL OF EQUIPMENT & VEHICLES              0            600                 0             525               0               525              75         12.50%     ‐100.00%      250.00%
                                        553000   COMMUNICATION                           5,750          5,750                17              17               0                17           5,733         99.71%      ‐99.71%      ‐98.85%
                                        553200   COMMUNICATION‐WEB SUBSCRPT/LIC      1,220,000      1,220,000                 0       1,152,734          47,266         1,200,000          20,000          1.64%     ‐100.00%      277.95%
                                        558000   TRAVEL ‐ EMPLOYEES                    329,528        332,778             3,876          27,476              53            27,529         305,249         91.73%      ‐98.84%      ‐66.97%
                                        561000   SUPPLIES                              428,956        298,537             6,560          31,810          11,427            43,237         255,300         85.52%      ‐97.80%      ‐57.38%
                                        561100   SUPPLIES ‐ TECHNOLOGY RELATED          18,398         61,270               110             110           1,492             1,602          59,668         97.38%      ‐99.82%      ‐99.28%
                                        561200   COMPUTER SOFTWARE                           0              0                 0               0               0                 0               0             NA           NA           NA
                                        561500   EXPENDABLE EQUIPMENT                  714,008        744,088            28,748          42,598           1,677            44,275         699,813         94.05%      ‐96.14%      ‐77.10%




                                                                                                     Page 3 of 22
                                                                                                DEKALB COUNTY BOARD OF EDUCATION
                                                                                               FY2023 GENERAL FUND (DETAIL)
                                                                                              STATEMENT OF REVENUE & EXPENDITURES
                                                                                                           9/31/1931
                                                                                                         (UNAUDITED)
                                                                                                                                                                                                                               1            3
                                                                                                                                                                                                             % 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
                                              561600   EXPENDABLE COMPUTER EQUIPMENT          11,500         19,953             1,828           1,828          4,858             6,686          13,267        66.49%      ‐90.84%      ‐63.36%
                                              564200   BOOKS (OTHER THAN TEXTBOOKS)           51,744         54,224             2,418           2,418          9,791            12,209          42,015        77.48%      ‐95.54%      ‐82.16%
                                              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               250           9,606            198             9,804          79,496        89.02%      ‐99.72%      ‐56.97%
                                              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                                               24,581,983     19,561,880         1,075,531       3,954,801        284,467         4,239,268      15,322,613        78.33%      ‐94.50%      ‐19.13%
INSTRUCTIONAL STAFF TRAINING                  511300   SUBSTITUTE/TEMPORARY EMPLOYEE               0              0                 0               0              0                 0               0            NA           NA           NA
                                              511400   SUBSTITUTE/TEMPORARY EMPLOYEE               0              0                 0               0              0                 0               0            NA           NA           NA
                                              511600   PROF DEVELOPMENT STIPENDS                   0         25,000                 0               0              0                 0          25,000       100.00%     ‐100.00%     ‐100.00%
                                              519000   OTHER MANAGEMENT PERSONNEL             35,735         10,735                 0               0              0                 0          10,735       100.00%     ‐100.00%     ‐100.00%
                                              519900   OTHER SALARIES & COMPENSATION                                              800             800              0               800            (800)           NA           NA           NA
                                              529000   OTHER EMPLOYEE BENEFITS                   947            947                16              16              0                16             931        98.32%      ‐98.32%      ‐93.28%
                                              530000   PURCHASED PROF/TECH SERVICES           82,849         82,849                 0             350          1,500             1,850          80,999        97.77%     ‐100.00%      ‐98.31%
                                              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          2,915             2,915          32,085        91.67%     ‐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                                                         1,207,535      1,207,535               816           1,166          4,415             5,581       1,201,955        99.54%      ‐99.93%      ‐99.61%
EDUCATIONAL MEDIA SERVICES                    511600   PROF DEVELOPMENT STIPENDS                                                    0               0              0                 0               0            NA           NA           NA
                                              514200   SALARY OF CLERICAL STAFF              121,985        121,985            10,910          32,357              0            32,357          89,628        73.48%      ‐91.06%        6.10%
                                              516500   LIBRARIAN/MEDIA SPECIALIST         10,643,260     10,643,260           819,111         885,155              0           885,155       9,758,105        91.68%      ‐92.30%      ‐66.73%
                                              519000   OTHER MANAGEMENT PERSONNEL                  0         27,000                 0               0              0                 0          27,000       100.00%     ‐100.00%     ‐100.00%
                                              519100   OTHER ADMINISTRATIVE PERSONNEL                                               0               0              0                 0               0            NA           NA           NA
                                              519900   OTHER SALARIES & COMPENSATION         166,320        166,320                 0               0              0                 0         166,320       100.00%     ‐100.00%     ‐100.00%
                                              521000   STATE HEALTH INSURANCE              1,576,260      1,576,260           102,060         108,675              0           108,675       1,467,585        93.11%      ‐93.53%      ‐72.42%
                                              523000   TEACHERS RETIREMENT SYSTEM          2,131,315      2,131,315           163,809         180,357              0           180,357       1,950,959        91.54%      ‐92.31%      ‐66.15%
                                              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        294,644            33,190          36,759              0            36,759         257,885        87.52%      ‐88.74%      ‐50.10%
                                              530000   PURCHASED PROF/TECH SERVICES          247,696        392,696                 0               0        144,641           144,641         248,055        63.17%     ‐100.00%     ‐100.00%
                                              544200   RENTAL OF EQUIPMENT & VEHICLES                                               0               0              0                 0               0            NA           NA           NA
                                              553000   COMMUNICATION                             600            600               121             121              0               121             479        79.80%      ‐79.80%      ‐19.21%
                                              553200   COMMUNICATION‐WEB SUBSCRPT/LIC         16,728         24,028                 0               0          7,283             7,283          16,745        69.69%     ‐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      1,188,171             5,490          10,438          4,408            14,846       1,173,325        98.75%      ‐99.54%      ‐96.49%
                                              561100   SUPPLIES ‐ TECHNOLOGY RELATED             155            155                 0               0              0                 0             155       100.00%     ‐100.00%     ‐100.00%
                                              561500   EXPENDABLE EQUIPMENT                    4,500          4,500                 0               0              0                 0           4,500       100.00%     ‐100.00%     ‐100.00%
                                              561600   EXPENDABLE COMPUTER EQUIPMENT               0              0                 0               0              0                 0               0            NA           NA           NA
                                              564000   DIGITAL/ELECTRONIC TEXTBOOKS            1,930          1,930                 0               0              0                 0           1,930       100.00%     ‐100.00%     ‐100.00%
                                              564200   BOOKS (OTHER THAN TEXTBOOKS)          149,502        175,756             7,565           7,819         15,931            23,750         152,006        86.49%      ‐95.70%      ‐82.20%
                                              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     16,809,331         1,142,256       1,261,681        172,263         1,433,944      15,375,388        91.47%      ‐93.20%      ‐69.98%
GENERAL ADMINISTRATION                        511100   SCHOOL BOARD MEMBERS SALARIES         126,000        126,000            13,650          40,950              0            40,950          85,050        67.50%      ‐89.17%       30.00%
                                              511400   SUBSTITUTE/TEMPORARY EMPLOYEE               0              0                 0               0              0                 0               0            NA           NA           NA
                                              512000   SUPERINTENDENT ‐ TECH INST DIR        325,000        325,000            30,183          90,813              0            90,813         234,187        72.06%      ‐90.71%       11.77%
                                              512100   DEPUTY ‐ AREA SUPERINTENDENT        2,172,268      2,172,268           148,662         482,970              0           482,970       1,689,298        77.77%      ‐93.16%      ‐11.07%
                                              514200   SALARY OF CLERICAL STAFF            3,984,388      3,984,388           418,200       1,170,786              0         1,170,786       2,813,602        70.62%      ‐89.50%       17.54%
                                              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            57,154         169,510              0           169,510       1,611,665        90.48%      ‐96.79%      ‐61.93%
                                              519100   OTHER ADMINISTRATIVE PERSONNEL      2,439,222      2,439,222            46,203         137,464              0           137,464       2,301,759        94.36%      ‐98.11%      ‐77.46%
                                              519900   OTHER SALARIES & COMPENSATION         157,250        157,250             4,043          17,160              0            17,160         140,090        89.09%      ‐97.43%      ‐56.35%
                                              521000   STATE HEALTH INSURANCE              1,413,440      1,413,440           103,935         291,286              0           291,286       1,122,154        79.39%      ‐92.65%      ‐17.57%
                                              523000   TEACHERS RETIREMENT SYSTEM          2,174,822      2,174,822           143,057         416,480              0           416,480       1,758,342        80.85%      ‐93.42%      ‐23.40%
                                              525000   UNEMPLOYMENT COMPENSATION                 800            800                 0               0              0                 0             800       100.00%     ‐100.00%     ‐100.00%



                                                                                                           Page 4 of 22
                                                                                 DEKALB COUNTY BOARD OF EDUCATION
                                                                                FY2023 GENERAL FUND (DETAIL)
                                                                               STATEMENT OF REVENUE & EXPENDITURES
                                                                                            9/31/1931
                                                                                          (UNAUDITED)
                                                                                                                                                                                                                1            3
                                                                                                                                                                                              % 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
                               527000   ON BEHALF PAYMENTS                          0              0                 0               0               0                 0               0           NA           NA           NA
                               529000   OTHER EMPLOYEE BENEFITS               333,608        333,608            29,357          85,537               0            85,537         248,071       74.36%      ‐91.20%        2.56%
                               530000   PURCHASED PROF/TECH SERVICES        1,727,381      1,717,381            11,685          14,105          66,482            80,587       1,636,794       95.31%      ‐99.32%      ‐96.71%
                               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%
                               530010   PURCHASED SERVICES‐OTHER FEES               0              0                 0               0               0                 0               0           NA           NA           NA
                               533200   DRUG&ALCOHOL TEST‐FINGERPRINT         270,000        270,000            30,758          55,799               0            55,799         214,201       79.33%      ‐88.61%      ‐17.33%
                               534000   PROFESSIONAL LEGAL SERVICES         3,000,000      2,986,000           218,024         238,765         836,901         1,075,666       1,910,334       63.98%      ‐92.70%      ‐68.02%
                               544200   RENTAL OF EQUIPMENT & VEHICLES              0              0                 0               0               0                 0               0           NA           NA           NA
                               552000   INSURANCE (OTHR THAN EMPL BEN)          1,710          1,710                 0               0               0                 0           1,710      100.00%     ‐100.00%     ‐100.00%
                               553000   COMMUNICATION                           7,140          7,140                18              18               0                18           7,122       99.74%      ‐99.74%      ‐98.97%
                               553200   COMMUNICATION‐WEB SUBSCRPT/LIC          1,000          1,000                 0               0             270               270             730       73.00%     ‐100.00%     ‐100.00%
                               558000   TRAVEL ‐ EMPLOYEES                     29,249         29,249                 0           1,689               0             1,689          27,560       94.23%     ‐100.00%      ‐76.90%
                               558015   TRAVEL‐BD MEMBER, M. JOHNSON                0              0                 0               0               0                 0               0           NA           NA           NA
                               558016   TRAVEL‐BD MEMBER, J. MCMAHAN                0              0                 0               0               0                 0               0           NA           NA           NA
                               558017   TRAVEL‐BD MEMBER, M. ORSON              8,000          8,000                 0               0               0                 0           8,000      100.00%     ‐100.00%     ‐100.00%
                               558019   TRAVEL‐BD MEMBER, M. ERWIN                  0              0                 0               0               0                 0               0           NA           NA           NA
                               558021   TRAVEL‐BD MEMBER, J. MORLEY             8,000          8,000                 0               0               0                 0           8,000      100.00%     ‐100.00%     ‐100.00%
                               558024   TRAVEL‐BD MEMBER, S. JESTER                 0              0                 0               0               0                 0               0           NA           NA           NA
                               558025   TRAVEL‐BD MEMBER, V. TURNER             8,000          8,000                 0               0               0                 0           8,000      100.00%     ‐100.00%     ‐100.00%
                               558026   TRAVEL‐BD MEMBER, A. GEVERTZ            8,000          8,000               174             174               0               174           7,826       97.83%      ‐97.83%      ‐91.31%
                               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               446             446               0               446           7,554       94.43%      ‐94.43%      ‐77.72%
                               558099   TRAVEL‐ANNUAL BOARD RETREAT            28,000         28,000                 0           7,539               0             7,539          20,461       73.08%     ‐100.00%        7.69%
                               561000   SUPPLIES                              412,829        407,829             6,108          14,684          10,964            25,647         382,182       93.71%      ‐98.50%      ‐85.60%
                               561100   SUPPLIES ‐ TECHNOLOGY RELATED           9,500         10,500               797           6,119           2,746             8,866           1,634       15.56%      ‐92.41%      133.12%
                               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         36,100                 0             787               0               787          35,313       97.82%     ‐100.00%      ‐91.27%
                               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            65,301          69,914              19            69,933          42,013       37.53%      ‐41.67%      149.81%
                               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         1,327,757       3,312,995       1,103,643         4,416,638      40,234,182       90.11%      ‐97.03%      ‐70.32%
SCHOOL ADMINISTRATION          511000   TEACHERS                                    0              0                 0               0               0                 0               0           NA           NA           NA
                               511300   SUBSTITUTE/TEMPORARY EMPLOYEE               0              0                 0               0               0                 0               0           NA           NA           NA
                               511400   SUBSTITUTE/TEMPORARY EMPLOYEE                                                0               0               0                 0               0           NA           NA           NA
                               511700   EXTENDED YEAR                               0              0                 0               0               0                 0               0           NA           NA           NA
                               513000   PRINCIPAL                          15,266,094     15,266,094         1,719,531       4,383,112               0         4,383,112      10,882,982       71.29%      ‐88.74%       14.85%
                               513100   ASSISTANT PRINCIPAL                24,016,283     24,016,283         2,106,328       4,196,320               0         4,196,320      19,819,963       82.53%      ‐91.23%      ‐30.11%
                               514200   SALARY OF CLERICAL STAFF           13,604,555     13,604,555         1,199,772       2,895,157               0         2,895,157      10,709,397       78.72%      ‐91.18%      ‐14.88%
                               518600   CUSTODIAL PERSONNEL                         0              0                 0               0               0                 0               0           NA           NA           NA
                               519000   OTHER MANAGEMENT PERSONNEL             12,957         12,957                 0               0               0                 0          12,957      100.00%     ‐100.00%     ‐100.00%
                               519900   OTHER SALARIES & COMPENSATION         851,171        851,171             1,400           1,400               0             1,400         849,771       99.84%      ‐99.84%      ‐99.34%
                               521000   STATE HEALTH INSURANCE              7,325,640      7,325,640           583,065       1,373,026               0         1,373,026       5,952,614       81.26%      ‐92.04%      ‐25.03%
                               523000   TEACHERS RETIREMENT SYSTEM         10,624,597     10,624,597           926,173       2,197,688               0         2,197,688       8,426,909       79.32%      ‐91.28%      ‐17.26%
                               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           182,601         436,197               0           436,197         975,210       69.09%      ‐87.06%       23.62%
                               561000   SUPPLIES                                    0              0                 0               0               0                 0               0           NA           NA           NA
                               561100   SUPPLIES ‐ TECHNOLOGY RELATED               0          5,000             1,692           1,692               0             1,692           3,308       66.16%      ‐66.16%       35.35%
                               561500   EXPENDABLE EQUIPMENT                   85,540         40,540               586             586               0               586          39,954       98.56%      ‐98.56%      ‐94.22%
                               561600   EXPENDABLE COMPUTER EQUIPMENT               0          5,000               644             644             900             1,544           3,456       69.12%      ‐87.12%      ‐48.48%
                               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         6,721,792      15,485,821             900        15,486,721      58,688,722       79.12%      ‐90.94%      ‐16.49%




                                                                                            Page 5 of 22
                                                                                                DEKALB COUNTY BOARD OF EDUCATION
                                                                                               FY2023 GENERAL FUND (DETAIL)
                                                                                              STATEMENT OF REVENUE & EXPENDITURES
                                                                                                           9/31/1931
                                                                                                         (UNAUDITED)
                                                                                                                                                                                                                                 1            3
                                                                                                                                                                                                              % 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
SUPPORT SERVICES ‐ BUSINESS                   511000   TEACHERS                                    0              0                 0               0               0                 0               0             NA           NA           NA
                                              514200   SALARY OF CLERICAL STAFF                    0              0            15,136          46,652               0            46,652         (46,652)            NA           NA           NA
                                              514800   ACCOUNTANT                          3,380,775      3,380,775           252,309         731,021               0           731,021       2,649,754         78.38%      ‐92.54%      ‐13.51%
                                              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            19,500          59,436               0            59,436          27,966         32.00%      ‐77.69%      172.01%
                                              519000   OTHER MANAGEMENT PERSONNEL          2,143,005      1,979,801           139,230         409,807               0           409,807       1,569,995         79.30%      ‐92.97%      ‐17.20%
                                              519100   OTHER ADMINISTRATIVE PERSONNEL      1,061,797      1,061,797            87,052         262,389               0           262,389         799,409         75.29%      ‐91.80%       ‐1.15%
                                              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            62,315         193,576               0           193,576         775,994         80.03%      ‐93.57%      ‐20.14%
                                              523000   TEACHERS RETIREMENT SYSTEM          1,306,387      1,306,387           102,999         312,926               0           312,926         993,461         76.05%      ‐92.12%       ‐4.19%
                                              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            19,678          61,683               0            61,683         129,471         67.73%      ‐89.71%       29.08%
                                              530000   PURCHASED PROF/TECH SERVICES        4,750,000      4,742,000           356,442         950,520         996,353         1,946,873       2,795,127         58.94%      ‐92.48%      ‐19.82%
                                              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            21,271          26,871          48,529            75,400          24,600         24.60%      ‐78.73%        7.49%
                                              544200   RENTAL OF EQUIPMENT & VEHICLES         80,000              0                 0               0               0                 0               0             NA           NA           NA
                                              552000   INSURANCE (OTHR THAN EMPL BEN)      2,074,359      2,074,359           122,345         422,730              72           422,802       1,651,557         79.62%      ‐94.10%      ‐18.48%
                                              553000   COMMUNICATION                          16,000         16,000             6,546           6,546             468             7,013           8,987         56.17%      ‐59.09%       63.65%
                                              553200   COMMUNICATION‐WEB SUBSCRPT/LIC              0              0                 0               0               0                 0               0             NA           NA           NA
                                              556900   OTHER TUITION                           8,000          8,000                 0               0               0                 0           8,000        100.00%     ‐100.00%     ‐100.00%
                                              558000   TRAVEL ‐ EMPLOYEES                    133,546        138,546               327           4,641               0             4,641         133,905         96.65%      ‐99.76%      ‐86.60%
                                              561000   SUPPLIES                               41,200         41,200             3,092          14,809          16,316            31,126          10,074         24.45%      ‐92.49%       43.78%
                                              561100   SUPPLIES ‐ TECHNOLOGY RELATED          10,500         10,500                 0               0           6,057             6,057           4,443         42.31%     ‐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                 0             570          53,001            53,571         (39,671)      ‐285.40%     ‐100.00%      ‐83.60%
                                              561600   EXPENDABLE COMPUTER EQUIPMENT           2,000          2,000                 0               0             804               804           1,196         59.81%     ‐100.00%     ‐100.00%
                                              564200   BOOKS (OTHER THAN TEXTBOOKS)                0              0                 0               0               0                 0               0             NA           NA           NA
                                              573000   PURCHASE EQUIP‐NOT BUSES/COMP         170,200        170,200                 0               0           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        166,804             5,793          50,510           1,150            51,660         115,144         69.03%      ‐96.53%       21.12%
                                              583000   INTEREST                                                                     0               0               0                 0               0             NA           NA           NA
                                              589000   OTHER EXPENDITURES                  1,000,000      1,000,000                 0         988,588         523,458         1,512,046        (512,046)       ‐51.20%     ‐100.00%      295.44%
SUPPORT SERVICES ‐ BUSINESS Total                                                         18,471,466     18,238,262         1,214,036       4,543,273       1,700,157         6,243,430      11,994,832         65.77%      ‐93.34%       ‐0.36%
MAINTENANCE AND OPERATION OF PLANT SERVICES   511000   TEACHERS                                    0              0            78,893          78,893               0            78,893         (78,893)            NA           NA           NA
                                              514200   SALARY OF CLERICAL STAFF                    0              0                 0               0               0                 0               0             NA           NA           NA
                                              514800   ACCOUNTANT                            150,945        150,945                 0               0               0                 0         150,945        100.00%     ‐100.00%     ‐100.00%
                                              518100   MAINT PERSONNEL‐TRANS MECHANIC     22,261,748     22,261,748         1,353,330       3,472,159               0         3,472,159      18,789,589         84.40%      ‐93.92%      ‐37.61%
                                              518600   CUSTODIAL PERSONNEL                19,555,394     19,555,394         1,841,320       5,359,879               0         5,359,879      14,195,515         72.59%      ‐90.58%        9.63%
                                              519000   OTHER MANAGEMENT PERSONNEL          6,937,835      6,937,835           264,944         778,674               0           778,674       6,159,161         88.78%      ‐96.18%      ‐55.11%
                                              519100   OTHER ADMINISTRATIVE PERSONNEL      3,848,311      3,848,311           278,525         809,464           1,164           810,628       3,037,683         78.94%      ‐92.76%      ‐15.86%
                                              519900   OTHER SALARIES & COMPENSATION         881,020        881,020           139,675         244,363               0           244,363         636,657         72.26%      ‐84.15%       10.95%
                                              521000   STATE HEALTH INSURANCE             11,044,593     11,044,593           694,384       1,965,702               0         1,965,702       9,078,891         82.20%      ‐93.71%      ‐28.81%
                                              523000   TEACHERS RETIREMENT SYSTEM          6,216,485      6,216,485           399,477       1,049,148               0         1,049,148       5,167,337         83.12%      ‐93.57%      ‐32.49%
                                              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           222,946         628,120               0           628,120       1,933,116         75.48%      ‐91.30%       ‐1.90%
                                              530000   PURCHASED PROF/TECH SERVICES        1,867,500      1,634,500             2,588          15,372         127,041           142,412       1,492,088         91.29%      ‐99.84%      ‐96.24%
                                              530011   OTHER COST/CONTRACTS(WATER FOG         50,000         50,000                 0               0               0                 0          50,000        100.00%     ‐100.00%     ‐100.00%
                                              530012   OTHER COST‐ FIRE LIFE SAFETY          450,000        450,000                 0               0               0                 0         450,000        100.00%     ‐100.00%     ‐100.00%
                                              530013   OTHER COST/GREEN CLEANING                   0              0                 0               0               0                 0               0             NA           NA           NA
                                              530014   OTHER COST/ OPERATIONS                      0              0                 0               0               0                 0               0             NA           NA           NA
                                              530015   OTHER/OUTSIDE RESOURCES‐CONSUL              0              0                 0               0               0                 0               0             NA           NA           NA
                                              541000   WATER‐SEWER & CLEANING SERVIC       6,000,000      6,030,000           547,805       1,802,252       2,642,494         4,444,747       1,585,253         26.29%      ‐90.92%       19.55%
                                              541001   HAZMAT/ABATEMENT                    1,500,000      1,500,000             4,500          32,690         136,994           169,683       1,330,317         88.69%      ‐99.70%      ‐91.28%
                                              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      8,243,000           880,193       1,314,805       4,092,959         5,407,764       2,835,236         34.40%      ‐89.32%      ‐36.20%
                                              543001   MAINTENANCE‐BUILDING‐REGION 1         300,000        300,000                 0          39,821               0            39,821         260,179         86.73%     ‐100.00%      ‐46.91%
                                              543002   MAINTENANCE‐BUILDING‐REGION 2         300,000        300,000                 0          25,115           6,488            31,603         268,397         89.47%     ‐100.00%      ‐66.51%




                                                                                                           Page 6 of 22
                                                                                                    DEKALB COUNTY BOARD OF EDUCATION
                                                                                                   FY2023 GENERAL FUND (DETAIL)
                                                                                                  STATEMENT OF REVENUE & EXPENDITURES
                                                                                                               9/31/1931
                                                                                                             (UNAUDITED)
                                                                                                                                                                                                                                    1            3
                                                                                                                                                                                                                  % 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
                                                 543003    MAINTENANCE‐BUILDING‐REGION 3         300,000        300,000                 0          31,123           1,190            32,313         267,687        89.23%     ‐100.00%      ‐58.50%
                                                 543004    MAINTENANCE‐BUILDING‐ REGION 4        300,000        300,000                 0          39,759           6,194            45,953         254,047        84.68%     ‐100.00%      ‐46.99%
                                                 543005    MAINTENANCE‐BUILDING‐REGION 5         300,000        300,000                 0          39,769           5,158            44,928         255,072        85.02%     ‐100.00%      ‐46.97%
                                                 543006    MAINTENANCE‐BUILDING‐REGION 6         300,000        300,000                 0          19,881          10,673            30,553         269,447        89.82%     ‐100.00%      ‐73.49%
                                                 543007    MAINTENANCE‐BUILDING‐REGION 7         300,000        300,000                 0          19,895          19,001            38,896         261,104        87.03%     ‐100.00%      ‐73.47%
                                                 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          43,500            43,500      22,381,500        99.81%     ‐100.00%     ‐100.00%
                                                 543010    MAINT‐SYS(YELLOWST‐SSC CONTRAC      3,500,000      3,500,000           248,426         263,855         609,504           873,358       2,626,642        75.05%      ‐92.90%      ‐69.85%
                                                 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            36,495       1,134,840       1,768,528         2,903,367       6,946,633        70.52%      ‐99.63%      ‐53.92%
                                                 543014    MAINTENANCE‐VEHICLE                         0              0                 0               0               0                 0               0            NA           NA           NA
                                                 543015    MAINTENANCE‐CONTINGENCY                     0              0                 0               0               0                 0               0            NA           NA           NA
                                                 543016    MAINTENANCE‐EMERGENCY GENERATO        500,000        500,000                 0               0               0                 0         500,000       100.00%     ‐100.00%     ‐100.00%
                                                 543200    REPAIR & MAINT SERVICE‐TECH                 0              0                 0               0               0                 0               0            NA           NA           NA
                                                 544100    RENTAL OF LAND OR BUILDINGS           185,300        185,300                 0               0               0                 0         185,300       100.00%     ‐100.00%     ‐100.00%
                                                 544200    RENTAL OF EQUIPMENT & VEHICLES      2,225,000      2,125,000            52,928         109,475         814,940           924,415       1,200,585        56.50%      ‐97.51%      ‐79.39%
                                                 544400    OTHER RENTALS                               0              0                 0               0               0                 0               0            NA           NA           NA
                                                 549000    OTHER PURCHASED PROPERTY SERVI      1,593,260      1,593,260            52,488          71,638          26,686            98,324       1,494,937        93.83%      ‐96.71%      ‐82.01%
                                                 552000    INSURANCE (OTHR THAN EMPL BEN)      2,887,692      2,887,692                 0       2,203,131          31,580         2,234,711         652,981        22.61%     ‐100.00%      205.18%
                                                 553000    COMMUNICATION                          37,800         39,800               299          30,282          11,590            41,872          (2,072)       ‐5.21%      ‐99.25%      204.34%
                                                 558000    TRAVEL ‐ EMPLOYEES                    400,000        400,000             4,136          23,518               0            23,518         376,482        94.12%      ‐98.97%      ‐76.48%
                                                 559400    PAYMENTS TO CHARTER SCHOOLS                 0              0                 0               0               0                 0               0            NA           NA           NA
                                                 559500    OTHER PURCHASED SERVICES                    0        100,000             1,935           1,935               0             1,935          98,065        98.07%      ‐98.07%      ‐92.26%
                                                 561000    SUPPLIES                            3,665,193      3,657,193           229,044         393,740         580,923           974,663       2,682,530        73.35%      ‐93.74%      ‐56.94%
                                                 561100    SUPPLIES ‐ TECHNOLOGY RELATED          53,000         53,000                 0             252           4,160             4,412          48,588        91.67%     ‐100.00%      ‐98.10%
                                                 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      4,355,193           336,933         597,451       1,428,270         2,025,720       2,329,472        53.49%      ‐92.26%      ‐45.13%
                                                 561600    EXPENDABLE COMPUTER EQUIPMENT          45,000         45,000             2,548           2,548               0             2,548          42,452        94.34%      ‐94.34%      ‐77.35%
                                                 562000    ENERGY / ELECTRICITY               11,805,467     11,805,467         1,894,089       5,347,895       5,802,767        11,150,662         654,805         5.55%      ‐83.96%       81.20%
                                                 562001    ENERGY‐NATURAL GAS                  2,500,000      2,500,000           119,587         341,437       1,658,563         2,000,000         500,000        20.00%      ‐95.22%      ‐45.37%
                                                 562003    ENERGY‐REFUNDS/REBATES                      0              0                 0               0               0                 0               0            NA           NA           NA
                                                 564200    BOOKS (OTHER THAN TEXTBOOKS)            2,000         10,000                 0               0           7,938             7,938           2,062        20.62%     ‐100.00%     ‐100.00%
                                                 571500    LAND IMPROVEMENTS                     750,000      1,000,000                 0               0         162,627           162,627         837,374        83.74%     ‐100.00%     ‐100.00%
                                                 572000    BUILDING ACQUISIT/CNSTR/IMPRV               0              0            19,691         169,442         168,174           337,616        (337,616)           NA           NA           NA
                                                 573000    PURCHASE EQUIP‐NOT BUSES/COMP       6,220,000      5,220,000            40,322         354,892       1,527,010         1,881,902       3,338,098        63.95%      ‐99.23%      ‐72.81%
                                                 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             2,185           8,445               0             8,445         156,555        94.88%      ‐98.68%      ‐79.53%
                                                 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    180,839,269         9,749,684      28,821,659      21,696,113        50,517,771     130,321,498        72.06%      ‐94.61%      ‐36.25%
STUDENT TRANSPORTATION SERVICE                    511000   TEACHERS                                    0              0           341,438         341,438               0           341,438        (341,438)           NA           NA           NA
                                                  511300   SUBSTITUTE/TEMPORARY EMPLOYEE                                                0               0               0                 0               0            NA           NA           NA
                                                  511600   PROF DEVELOPMENT STIPENDS                   0              0                 0               0               0                 0               0            NA           NA           NA
                                                  518000   BUS DRIVERS                        18,793,666     18,644,584         1,525,122       1,735,611              20         1,735,631      16,908,953        90.69%      ‐91.82%      ‐62.76%
                                                  518100   MAINT PERSONNEL‐TRANS MECHANIC     10,166,649     10,166,649         1,454,970       3,495,368               0         3,495,368       6,671,280        65.62%      ‐85.69%       37.52%
                                                  519000   OTHER MANAGEMENT PERSONNEL         10,311,878     10,610,042           134,989         725,359               0           725,359       9,884,682        93.16%      ‐98.73%      ‐72.65%
                                                  519100   OTHER ADMINISTRATIVE PERSONNEL        126,803        126,803            10,884          30,020               0            30,020          96,783        76.33%      ‐91.42%       ‐5.30%
                                                  519900   OTHER SALARIES & COMPENSATION         472,450        472,450             4,200           4,200               0             4,200         468,250        99.11%      ‐99.11%      ‐96.44%
                                                  521000   STATE HEALTH INSURANCE              7,541,100      7,541,100           505,883         687,323               0           687,323       6,853,777        90.89%      ‐93.29%      ‐63.54%
                                                  523000   TEACHERS RETIREMENT SYSTEM          1,707,064      1,707,064           117,707         340,720               0           340,720       1,366,344        80.04%      ‐93.10%      ‐20.16%
                                                  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           231,955         404,903               0           404,903       1,670,566        80.49%      ‐88.82%      ‐21.96%
                                                  530000   PURCHASED PROF/TECH SERVICES        2,196,950      1,396,318            50,520          58,435          46,058           104,493       1,291,825        92.52%      ‐96.38%      ‐83.26%
                                                  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%




                                                                                                               Page 7 of 22
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2023 GENERAL FUND (DETAIL)
                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                    9/31/1931
                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                           1            3
                                                                                                                                                                                                        % 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
                                       543000   REPAIR & MAINTENANCE SERVICE        2,165,500      2,165,500                 0            7,619          35,210            42,829       2,122,671         98.02%     ‐100.00%      ‐98.59%
                                       551900   STUD TRANSP PURCHASED‐OTH SRCE        500,000        625,000            33,893           54,128          99,608           153,735         471,265         75.40%      ‐94.58%      ‐65.36%
                                       553000   COMMUNICATION                         180,000        186,500               354              504           3,446             3,950         182,550         97.88%      ‐99.81%      ‐98.92%
                                       553200   COMMUNICATION‐WEB SUBSCRPT/LIC          1,500         29,500             3,720           11,680           3,720            15,400          14,100         47.80%      ‐87.39%       58.37%
                                       558000   TRAVEL ‐ EMPLOYEES                    145,000        145,000             3,676            5,495               0             5,495         139,505         96.21%      ‐97.46%      ‐84.84%
                                       559500   OTHER PURCHASED SERVICES                    0              0                 0                0               0                 0               0             NA           NA           NA
                                       561000   SUPPLIES                            6,108,060      3,998,060            14,993           28,370         600,715           629,085       3,368,975         84.27%      ‐99.62%      ‐97.16%
                                       561100   SUPPLIES ‐ TECHNOLOGY RELATED               0              0                 0                0               0                 0               0             NA           NA           NA
                                       561200   COMPUTER SOFTWARE                      45,500        814,132                 0                0          10,953            10,953         803,179         98.65%     ‐100.00%     ‐100.00%
                                       561500   EXPENDABLE EQUIPMENT                  265,172      2,372,672           610,028          687,778         706,129         1,393,907         978,765         41.25%      ‐74.29%       15.95%
                                       561600   EXPENDABLE COMPUTER EQUIPMENT          58,108         58,108             2,299            6,401             400             6,801          51,307         88.30%      ‐96.04%      ‐55.94%
                                       562000   ENERGY / ELECTRICITY                8,100,000      8,100,000                 0           18,229          26,883            45,112       8,054,888         99.44%     ‐100.00%      ‐99.10%
                                       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              3,317,500      3,317,500                 0                0               0                 0       3,317,500        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               620            2,865             308             3,173         163,827         98.10%      ‐99.63%      ‐93.14%
                                       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                                               80,416,368     80,541,368         5,047,252        8,646,447       1,533,464        10,179,911      70,361,457         87.36%      ‐93.73%      ‐57.06%
SUPPORT SERVICES ‐ CENTRAL             511400   SUBSTITUTE/TEMPORARY EMPLOYEE               0              0            78,750          212,694               0           212,694        (212,694)            NA           NA           NA
                                       511600   PROF DEVELOPMENT STIPENDS                   0              0                 0                0               0                 0               0             NA           NA           NA
                                       512100   DEPUTY ‐ AREA SUPERINTENDENT                0              0                 0                0               0                 0               0             NA           NA           NA
                                       514200   SALARY OF CLERICAL STAFF            1,554,748      1,554,748           113,314          360,223               0           360,223       1,194,526         76.83%      ‐92.71%       ‐7.32%
                                       514300   RESEARCH PERSONNEL                    112,479        112,479                 0                0               0                 0         112,479        100.00%     ‐100.00%     ‐100.00%
                                       514800   ACCOUNTANT                             61,245         61,245                 0                0               0                 0          61,245        100.00%     ‐100.00%     ‐100.00%
                                       516500   LIBRARIAN/MEDIA SPECIALIST             43,847         43,847                 0                0               0                 0          43,847        100.00%     ‐100.00%     ‐100.00%
                                       518100   MAINT PERSONNEL‐TRANS MECHANIC         45,955         45,955                 0                0               0                 0          45,955        100.00%     ‐100.00%     ‐100.00%
                                       519000   OTHER MANAGEMENT PERSONNEL          3,328,963      3,328,963           187,545          567,663               0           567,663       2,761,300         82.95%      ‐94.37%      ‐31.79%
                                       519100   OTHER ADMINISTRATIVE PERSONNEL     11,610,225     11,610,225           921,926        2,687,096               0         2,687,096       8,923,130         76.86%      ‐92.06%       ‐7.42%
                                       519900   OTHER SALARIES & COMPENSATION         284,380        284,380            19,637          121,757               0           121,757         162,623         57.19%      ‐93.09%       71.26%
                                       519910   EXTRA ACTIVITY SALARIES                10,000         11,000                 0                0               0                 0          11,000        100.00%     ‐100.00%     ‐100.00%
                                       521000   STATE HEALTH INSURANCE              2,018,520      2,018,520           132,018          403,942               0           403,942       1,614,578         79.99%      ‐93.46%      ‐19.95%
                                       523000   TEACHERS RETIREMENT SYSTEM          3,123,804      3,123,804           212,530          641,169               0           641,169       2,482,635         79.47%      ‐93.20%      ‐17.90%
                                       524000   EMPLOYEES RETIREMENT SYSTEM                 0              0            14,534           34,635               0            34,635         (34,635)            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            51,070          150,750               0           150,750         303,431         66.81%      ‐88.76%       32.77%
                                       530000   PURCHASED PROF/TECH SERVICES        1,214,082      1,233,227            45,090          234,950         381,252           616,201         617,026         50.03%      ‐96.34%      ‐23.79%
                                       530070   ADA‐PURCHASED PROF/TECH SERVIC         60,000         60,000                 0            1,042           2,995             4,037          55,963         93.27%     ‐100.00%      ‐93.05%
                                       543200   REPAIR & MAINT SERVICE‐TECH            44,132      2,012,730           311,779          351,264       1,639,762         1,991,026          21,705          1.08%      ‐84.51%      ‐30.19%
                                       544100   RENTAL OF LAND OR BUILDINGS                 0              0                 0                0               0                 0               0             NA           NA           NA
                                       544200   RENTAL OF EQUIPMENT & VEHICLES              0              0                 0                0               0                 0               0             NA           NA           NA
                                       553000   COMMUNICATION                       2,983,924      3,011,924           461,890          522,071         201,747           723,818       2,288,106         75.97%      ‐84.66%      ‐30.67%
                                       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             2,221           10,198             299            10,498         199,502         95.00%      ‐98.94%      ‐80.57%
                                       561000   SUPPLIES                              633,636        693,136           (13,104)             192          55,969            56,161         636,975         91.90%     ‐101.89%      ‐99.89%
                                       561100   SUPPLIES ‐ TECHNOLOGY RELATED               0            500               210              210               0               210             290         58.00%      ‐58.00%       67.99%
                                       561200   COMPUTER SOFTWARE                           0        651,622                 0          528,796               0           528,796         122,826         18.85%     ‐100.00%      224.60%
                                       561500   EXPENDABLE EQUIPMENT                  133,000        133,000                 6               81           7,562             7,643         125,357         94.25%     ‐100.00%      ‐99.76%
                                       561600   EXPENDABLE COMPUTER EQUIPMENT          42,000         42,000               899            5,852           7,463            13,315          28,685         68.30%      ‐97.86%      ‐44.27%
                                       564200   BOOKS (OTHER THAN TEXTBOOKS)                0          1,000                 0                0           2,117             2,117          (1,117)      ‐111.65%     ‐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%
                                       573500   PURCHASE ‐ SOFTWARE (CAPITAL)               0              0                 0                0               0                 0               0             NA           NA           NA
                                       581000   DUES AND FEES                         310,869        310,869                 0              593           3,797             4,390         306,479         98.59%     ‐100.00%      ‐99.24%
                                       589000   OTHER EXPENDITURES                          0              0                 0                0               0                 0               0             NA           NA           NA
SUPPORT SERVICES ‐ CENTRAL Total                                                   28,891,250     31,620,616         2,540,315        6,835,177       2,303,394         9,138,571      22,482,045         71.10%      ‐91.97%      ‐13.54%
OTHER SUPPORT SERVICES                 517700 FAMILY SERVICES/PARENT COORD                                                   0                0               0                 0               0             NA           NA           NA
                                       519000 OTHER MANAGEMENT PERSONNEL             758,056        758,056                  0                0               0                 0         758,056        100.00%     ‐100.00%     ‐100.00%




                                                                                                    Page 8 of 22
                                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                                        FY2023 GENERAL FUND (DETAIL)
                                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                    9/31/1931
                                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                                       1            3
                                                                                                                                                                                                                    % 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
                                                    519900    OTHER SALARIES & COMPENSATION           33,713         33,713           106,349        145,416              0          145,416         (111,703)      ‐331.34%      215.45%     1625.34%
                                                    521000    STATE HEALTH INSURANCE                  11,340         11,340               945          2,835              0            2,835            8,505         75.00%      ‐91.67%        0.00%
                                                    523000    TEACHERS RETIREMENT SYSTEM               6,681          6,681               607          1,794              0            1,794            4,887         73.15%      ‐90.91%        7.39%
                                                    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             7,869         10,363              0           10,363           10,619         50.61%      ‐62.50%       97.55%
                                                    530000    PURCHASED PROF/TECH SERVICES                 0              0                 0              0              0                0                0             NA           NA           NA
                                                    561000    SUPPLIES                                60,000         60,000                 0              0              0                0           60,000        100.00%     ‐100.00%     ‐100.00%
                                                    564200    BOOKS (OTHER THAN TEXTBOOKS)                                                  0              0              0                0                0             NA           NA           NA
                                                    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           115,770        160,408              0          160,408        1,772,364         91.70%      ‐94.01%      ‐66.80%
 SCHOOL NUTRITION PROGRAM                           527000 ON BEHALF PAYMENTS                       1,005,000     1,005,000                 0              0              0                0        1,005,000        100.00%     ‐100.00%     ‐100.00%
                                                    573000 PURCHASE EQUIP‐NOT BUSES/COMP                    0             0                 0              0              0                0                0             NA           NA           NA
 SCHOOL NUTRITION PROGRAM Total                                                                     1,005,000     1,005,000                 0              0              0                0        1,005,000        100.00%     ‐100.00%     ‐100.00%
 ENTERPRISE OPERATIONS                              518100    MAINT PERSONNEL‐TRANS MECHANIC           37,765        37,765                 0              0              0                0           37,765        100.00%     ‐100.00%     ‐100.00%
                                                    519900    OTHER SALARIES & COMPENSATION         1,300,000     1,300,000                 0              0              0                0        1,300,000        100.00%     ‐100.00%     ‐100.00%
                                                    523000    TEACHERS RETIREMENT SYSTEM                7,481         7,481                 0              0              0                0            7,481        100.00%     ‐100.00%     ‐100.00%
                                                    529000    OTHER EMPLOYEE BENEFITS                   1,001         1,001                 0              0              0                0            1,001        100.00%     ‐100.00%     ‐100.00%
 ENTERPRISE OPERATIONS Total                                                                        1,346,246     1,346,246                 0              0              0                0        1,346,246        100.00%     ‐100.00%     ‐100.00%
 FACILITIES ACQUISITION AND CONSTRUCTION SERVICES    519000   OTHER MANAGEMENT PERSONNEL                                                    0              0              0                0                0             NA           NA           NA
                                                     521000   STATE HEALTH INSURANCE                                                        0              0              0                0                0             NA           NA           NA
                                                     523000   TEACHERS RETIREMENT SYSTEM                                                    0              0              0                0                0             NA           NA           NA
                                                     529000   OTHER EMPLOYEE BENEFITS                                                       0              0              0                0                0             NA           NA           NA
                                                     571000   LAND ACQUISITION & DEVELOPMENT                0             0                 0              0              0                0                0             NA           NA           NA
                                                     571500   LAND IMPROVEMENTS                             0             0                 0              0              0                0                0             NA           NA           NA
                                                     572000   BUILDING ACQUISIT/CNSTR/IMPRV                 0             0                 0              0              0                0                0             NA           NA           NA
                                                     573000   PURCHASE EQUIP‐NOT BUSES/COMP                 0             0                 0              0              0                0                0             NA           NA           NA
 FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total                                                     0             0                 0              0              0                0                0             NA           NA           NA
 TRANSFERS & OTHER OUTLAYS                           589000   OTHER EXPENDITURES                            0             0                 0              0              0                0                0             NA           NA           NA
                                                     593000   OPERATING TRANSFER TO OTH FUND        7,837,334     7,837,334                 0              0              0                0        7,837,334        100.00%     ‐100.00%     ‐100.00%
                                                     599000   OTHER USES                                    0             0                 0              0              0                0                0             NA           NA           NA
 TRANSFERS & OTHER OUTLAYS Total                                                                    7,837,334     7,837,334                 0              0              0                0        7,837,334        100.00%     ‐100.00%     ‐100.00%
 DEBT SERVICE                                        583000   INTEREST                                      0             0                 0              0              0                0                0             NA           NA           NA
                                                     583100   REDEMPTION OF PRINCIPAL                       0             0                 0              0              0                0                0             NA           NA           NA
 DEBT SERVICE Total                                                                                         0             0                 0              0              0                0                0             NA           NA           NA

TOTAL EXPENDITURES                                                                             1,327,071,880 1,327,076,427    105,985,545       173,711,833      45,017,782     218,729,615    1,108,346,812        83.52%      ‐92.01%      ‐47.64%




                                                                                                                    Page 9 of 22
                                                                                           DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2023 SPECIAL REVENUE (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     9/31/1931
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                         1            3
                                                                                                                                                                                                       % 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                               90,415             75,415                  0                0             0                0          75,415        100.00%    ‐100.00%     ‐100.00%
                                     413100 TUITION FROM INDIVIDUALS                     0                  0                  0                0             0                0               0             NA          NA           NA
                                     413500 SUMMER SCHOOL TUITION                   29,408             29,408                  0                0             0                0          29,408        100.00%    ‐100.00%     ‐100.00%
                                     414000 TRANSPORTATION FEES                          0                  0                  0                0             0                0               0             NA          NA           NA
                                     419200 CONTRIBUTIONS‐PRIVATE SOURCES              700                700                  0                0             0                0             700        100.00%    ‐100.00%     ‐100.00%
                                     419950 OTHER LOCAL REVENUES                11,465,726         11,811,139          2,617,701        6,752,156             0        6,752,156       5,058,983         42.83%     ‐77.84%      128.67%
                                     419951 10% ‐ OTHER LOCAL REVENUES            (309,752)          (277,352)            26,418           32,604             0           32,604        (309,956)       111.76%    ‐109.53%     ‐147.02%
                                     413200 TUITION ‐ OTHER GEORGIA LUAS                 0                  0                  0                0             0                0               0             NA          NA           NA
                                     413400 TUITION FROM OTHER SOURCES                                                         0                0             0                0               0             NA          NA           NA
                                     412100 CONCESSION SALES                             0                  0                  0                0             0                0               0             NA          NA           NA
                                     412150 CLUB DUES AND FEES                           0                  0                  0                0             0                0               0             NA          NA           NA
                                     412250 FUNDRAISING/MISC. SALES                      0                  0                  0                0             0                0               0             NA          NA           NA
                                     412300 GATE RECEIPTS                                0                  0                  0                0             0                0               0             NA          NA           NA
                                     417000 STUDENT ACTIVITIES‐CENTRALIZED               0                  0                  0                0             0                0               0             NA          NA           NA
                                     418000 COMMUNITY SERVICE ACTIVITIES                 0                  0                  0                0             0                0               0             NA          NA           NA
                                     419100 RENTAL OF PROPERTY                           0                  0                  0                0             0                0               0             NA          NA           NA
                                     419850 STUDENT SUPPLY FEES                          0                  0                  0                0             0                0               0             NA          NA           NA
 LOCAL REVENUES Total                                                           11,276,496         11,639,309          2,644,119        6,784,760             0        6,784,760       4,854,550         41.71%     ‐77.28%      133.17%
 INTEREST                            415000 INVESTMENT INCOME                       58,422             58,422                554            1,444             0            1,444          56,978         97.53%     ‐99.05%      ‐90.11%
 INTEREST Total                                                                     58,422             58,422                554            1,444             0            1,444          56,978         97.53%     ‐99.05%      ‐90.11%
 STATE SOURCES                       434000 GRANTS FROM PRE‐K LOTTERY           34,640,066         34,640,066          1,252,876        2,482,204             0        2,482,204      32,157,862         92.83%     ‐96.38%      ‐71.34%
                                     438000 OTHER GRANTS FROM GEORGIA DOE        3,883,003          3,883,003             (9,247)         283,451             0          283,451       3,599,552         92.70%    ‐100.24%      ‐70.80%
                                     439950 FUNDS ‐ OTHER STATE AGENCIES            50,983             50,983                  0                0             0                0          50,983        100.00%    ‐100.00%     ‐100.00%
 STATE SOURCES Total                                                            38,574,053         38,574,053          1,243,628        2,765,656             0        2,765,656      35,808,397         92.83%     ‐96.78%      ‐71.32%
 FEDERAL SOURCES                     445200 OTH FED GRANTS THRU GA DOE         177,755,754        179,446,282          9,984,698       23,999,511             0       23,999,511     155,446,771         86.63%     ‐94.44%      ‐46.50%
                                     445300 ALL OTHER FEDERAL GRANTS             5,730,081          5,818,288            415,612          735,110             0          735,110       5,083,178         87.37%     ‐92.86%      ‐49.46%
                                     445350 CARES ACT‐ESSER                    356,585,034        503,000,783         37,114,618       37,383,850             0       37,383,850     465,616,933         92.57%     ‐92.62%      ‐70.27%
                                     449950 REV ‐ FED SRCES NOT CLASSIFIED         340,888          1,115,071                  0                0             0                0       1,115,071        100.00%    ‐100.00%     ‐100.00%
                                     443000 CAT GRANTS ‐ DIRECT FED GOVT                 0                  0                  0                0             0                0               0             NA          NA           NA
                                     445210 OTH FED GRANTS THRU GDOE‐ARRA                                                      0                0             0                0               0             NA          NA           NA
 FEDERAL SOURCES Total                                                        540,411,756         689,380,424         47,514,928       62,118,471             0       62,118,471     627,261,953         90.99%     ‐93.11%      ‐63.96%
 TRANSFERS AND OTHER LOCAL           452000 OPER TRANSFERS FROM OTH FUND        4,134,283           4,134,283             26,418           32,604             0           32,604       4,101,679         99.21%     ‐99.36%      ‐96.85%
                                     459950 OTHER SOURCE                                0                   0              1,410            1,410             0            1,410          (1,410)            NA          NA           NA
 TRANSFERS AND OTHER LOCAL Total                                                4,134,283           4,134,283             27,828           34,014             0           34,014       4,100,269         99.18%     ‐99.33%      ‐96.71%


TOTAL REVENUE                                                                594,455,010        743,786,491      51,431,058          71,704,345              0       71,704,345     672,082,146         90.36%     ‐93.09%      ‐61.44%

 INSTRUCTION                         511000 TEACHERS                            14,004,905         49,643,914          1,810,000        2,352,559           149        2,352,709      47,291,206         95.26%     ‐96.35%      ‐81.04%
                                     511200 PREKINDERGARTEN TEACHER                      0                  0                  0                0             0                0               0             NA          NA           NA
                                     511300 SUBSTITUTE/TEMPORARY EMPLOYEE          152,429             79,309              1,783            2,443             0            2,443          76,866         96.92%     ‐97.75%      ‐87.68%
                                     511400 SUBSTITUTE/TEMPORARY EMPLOYEE          (23,958)           (23,958)                 0                0             0                0         (23,958)       100.00%    ‐100.00%     ‐100.00%
                                     511500 EXTENDED DAY ‐ TEACHERS               (209,324)          (176,002)             9,706          150,732             0          150,732        (326,734)       185.64%    ‐105.51%     ‐442.57%
                                     511600 PROF DEVELOPMENT STIPENDS              137,800            (15,700)                 0                0             0                0         (15,700)       100.00%    ‐100.00%     ‐100.00%
                                     511700 EXTENDED YEAR                        2,518,748          2,519,829                493           26,631             0           26,631       2,493,197         98.94%     ‐99.98%      ‐95.77%
                                     511800 ART ‐ MUSIC ‐ PE                        61,276             61,276              2,907            2,907             0            2,907          58,369         95.26%     ‐95.26%      ‐81.02%
                                     513000 PRINCIPAL                                    0                  0                  0                0             0                0               0             NA          NA           NA
                                     514000 AIDES AND PARAPROFESSIONALS          8,588,670          8,588,670            371,036          562,716             0          562,716       8,025,954         93.45%     ‐95.68%      ‐73.79%
                                     514500 INTERPRETER                            298,210            298,210             23,983           23,983             0           23,983         274,227         91.96%     ‐91.96%      ‐67.83%
                                     516100 TECHNOLOGY SPECIALIST                  297,108            297,108             14,270           14,270             0           14,270         282,837         95.20%     ‐95.20%      ‐80.79%
                                     516300 SCH NURSE/SPEC EDUC NURSE LPN                0                  0                  0                0             0                0               0             NA          NA           NA
                                     516400 PHYS/OCCUP/SPEECH THERAPIST            143,086            143,086                  0                0             0                0         143,086        100.00%    ‐100.00%     ‐100.00%
                                     517200 ELEMENTARY COUNSELOR                         0                  0                  0                0             0                0               0             NA          NA           NA
                                     519000 OTHER MANAGEMENT PERSONNEL             107,500            107,500                  0                0             0                0         107,500        100.00%    ‐100.00%     ‐100.00%
                                     519100 OTHER ADMINISTRATIVE PERSONNE        3,942,269          4,088,069                  0           15,555             0           15,555       4,072,514         99.62%    ‐100.00%      ‐98.48%
                                     519900 OTHER SALARIES & COMPENSATION       27,131,024         39,987,066             24,244        3,529,321             0        3,529,321      36,457,745         91.17%     ‐99.94%      ‐64.70%
                                     520000 EMPLOYEE BENEFITS                    3,977,926          3,977,926                  0                0             0                0       3,977,926        100.00%    ‐100.00%     ‐100.00%
                                     521000 STATE HEALTH INSURANCE               5,452,191         10,895,191            264,128          274,564             0          274,564      10,620,628         97.48%     ‐97.58%      ‐89.92%
                                     523000 TEACHERS RETIREMENT SYSTEM           3,163,845         13,751,891            316,744          859,223             0          859,223      12,892,668         93.75%     ‐97.70%      ‐75.01%




                                                                                                      Page 10 of 22
                                                                                      DEKALB COUNTY BOARD OF EDUCATION
                                                                                     FY2023 SPECIAL REVENUE (DETAIL)
                                                                                     STATEMENT OF REVENUE & EXPENDITURES
                                                                                                  9/31/1931
                                                                                                (UNAUDITED)
                                                                                                                                                                                                                      1            3
                                                                                                                                                                                                    % 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
                                  529000 OTHER EMPLOYEE BENEFITS               985,853         2,680,428            80,453         206,354                0          206,354        2,474,074         92.30%     ‐97.00%      ‐69.21%
                                  530000 PURCHASED PROF/TECH SERVICES       39,802,909         9,844,675           141,343         202,783          278,611          481,394        9,363,281         95.11%     ‐98.56%      ‐91.76%
                                  532100 CONTRACTED SERV‐TEACHERS            2,304,311         8,777,149           283,151         304,010          424,229          728,239        8,048,910         91.70%     ‐96.77%      ‐86.15%
                                  532200 CONTRACTED SERV‐ART‐MUSIC‐P.E.              0                 0                 0               0                0                0                0             NA          NA           NA
                                  533200 DRUG&ALCOHOL TEST‐FINGERPRINT               0                 0                 0               0                0                0                0             NA          NA           NA
                                  541000 WATER‐SEWER & CLEANING SERVIC               0                 0                 0               0                0                0                0             NA          NA           NA
                                  543000 REPAIR & MAINTENANCE SERVICE           24,605             9,525                 0               0                0                0            9,525        100.00%    ‐100.00%     ‐100.00%
                                  543200 REPAIR & MAINT SERVICE‐TECH           450,000           450,000                 0               0                0                0          450,000        100.00%    ‐100.00%     ‐100.00%
                                  544100 RENTAL OF LAND OR BUILDINGS                 0                 0                 0               0                0                0                0             NA          NA           NA
                                  544200 RENTAL OF EQUIPMENT & VEHICLES              0                 0                 0               0                0                0                0             NA          NA           NA
                                  544300 RENTAL OF COMPUTER EQUIPMENT                0                 0                 0               0                0                0                0             NA          NA           NA
                                  544400 OTHER RENTALS                               0                 0                 0               0                0                0                0             NA          NA           NA
                                  553000 COMMUNICATION                         499,811         3,001,811                 0               0            1,865            1,865        2,999,946         99.94%    ‐100.00%     ‐100.00%
                                  553200 COMMUNICATION‐WEB SUBSCRPT/L       12,622,510        14,032,358           112,365         150,023          509,673          659,696       13,372,662         95.30%     ‐99.20%      ‐95.72%
                                  556100 TUITION TO OTHER GEORGIA LUAS             250               250                 0               0                0                0              250        100.00%    ‐100.00%     ‐100.00%
                                  556300 TUITION TO PRIVATE SOURCES                  0                 0                 0               0                0                0                0             NA          NA           NA
                                  556900 OTHER TUITION                           2,000             2,000                 0               0                0                0            2,000        100.00%    ‐100.00%     ‐100.00%
                                  558000 TRAVEL ‐ EMPLOYEES                    393,749            68,190                 0          (1,095)               0           (1,095)          69,285        101.61%    ‐100.00%     ‐106.42%
                                  559500 OTHER PURCHASED SERVICES               59,425            59,425               579             579                0              579           58,846         99.03%     ‐99.03%      ‐96.10%
                                  561000 SUPPLIES                           11,611,744        12,661,315           227,786         711,952          215,539          927,492       11,733,823         92.67%     ‐98.20%      ‐77.51%
                                  561099 SURPLUS                                     0                 0                 0               0                0                0                0        100.00%    ‐100.00%     ‐100.00%
                                  561100 SUPPLIES ‐ TECHNOLOGY RELATED         855,668           815,727             9,096          34,368            2,258           36,626          779,102         95.51%     ‐98.88%      ‐83.15%
                                  561200 COMPUTER SOFTWARE                     969,337           527,780             3,422           3,422           24,140           27,563          500,217         94.78%     ‐99.35%      ‐97.41%
                                  561500 EXPENDABLE EQUIPMENT                4,580,182         7,245,339            65,124         194,156          129,514          323,670        6,921,669         95.53%     ‐99.10%      ‐89.28%
                                  561600 EXPENDABLE COMPUTER EQUIPMEN        2,333,429        54,383,669           227,659       1,059,044        4,500,981        5,560,024       48,823,645         89.78%     ‐99.58%      ‐92.21%
                                  564000 DIGITAL/ELECTRONIC TEXTBOOKS                0           933,970                 0               0            5,814            5,814          928,156         99.38%    ‐100.00%     ‐100.00%
                                  564100 TEXTBOOKS ‐ PRINTED                11,348,723        11,372,494                 0               0            6,740            6,740       11,365,754         99.94%    ‐100.00%     ‐100.00%
                                  564200 BOOKS (OTHER THAN TEXTBOOKS)        2,464,846         4,925,489            21,315         134,919           79,820          214,738        4,710,750         95.64%     ‐99.57%      ‐89.04%
                                  573000 PURCHASE EQUIP‐NOT BUSES/COMP         529,235           526,305                 0               0           40,222           40,222          486,082         92.36%    ‐100.00%     ‐100.00%
                                  573400 PURCHASE/LEASE EQUIPMENT‐TECH         (29,117)           33,685           104,995         104,995              452          105,447          (71,762)      ‐213.04%     211.70%     1146.80%
                                  581000 DUES AND FEES                          92,829             7,395                 0           3,440            2,400            5,840            1,555         21.03%    ‐100.00%       86.06%
                                  589000 OTHER EXPENDITURES                          0                 0                 0               0                0                0                0             NA          NA           NA
INSTRUCTION Total                                                          161,646,004       266,582,364         4,116,581      10,923,855        6,222,408       17,146,263      249,436,101         93.57%     ‐98.46%      ‐83.61%
PUPIL SERVICES                    511000 TEACHERS                                                                        0               0                0                0                0             NA          NA           NA
                                  511300 SUBSTITUTE/TEMPORARY EMPLOYEE               0                 0                 0               0                0                0                0             NA          NA           NA
                                  511400 SUBSTITUTE/TEMPORARY EMPLOYEE               0                 0               923             923                0              923             (923)            NA          NA           NA
                                  511600 PROF DEVELOPMENT STIPENDS                   0             1,960                 0               0                0                0            1,960        100.00%    ‐100.00%     ‐100.00%
                                  514000 AIDES AND PARAPROFESSIONALS            71,449            71,449                 0               0                0                0           71,449        100.00%    ‐100.00%     ‐100.00%
                                  514200 SALARY OF CLERICAL STAFF                    0                 0                 0               0                0                0                0             NA          NA           NA
                                  514500 INTERPRETER                                 0                 0               910             910                0              910             (910)            NA          NA           NA
                                  514600 ATHLETICS PERSONNEL                         0                 0                 0               0                0                0                0             NA          NA           NA
                                  516300 SCH NURSE/SPEC EDUC NURSE LPN          95,778            96,778             6,015           6,015                0            6,015           90,763         93.79%     ‐93.79%      ‐75.14%
                                  516400 PHYS/OCCUP/SPEECH THERAPIST                 0                 0                 0               0                0                0                0             NA          NA           NA
                                  517100 TEACHER SUPT SPEC/DIAG/AUDIO        1,646,297         1,646,297            80,029         114,600                0          114,600        1,531,697         93.04%     ‐95.14%      ‐72.16%
                                  517200 ELEMENTARY COUNSELOR                        0                 0                 0               0                0                0                0             NA          NA           NA
                                  517300 SECONDARY COUNSELOR                         0                 0                 0               0                0                0                0             NA          NA           NA
                                  517400 SCHOOL PSYCHOLOGIST                    54,370            54,370                 0               0                0                0           54,370        100.00%    ‐100.00%     ‐100.00%
                                  517600 SCHOOL SOCIAL WORKER                   31,895            31,895             9,803           9,803                0            9,803           22,092         69.27%     ‐69.27%       22.94%
                                  517700 FAMILY SERVICES/PARENT COORD        1,616,829         1,616,829            58,501         170,525                0          170,525        1,446,305         89.45%     ‐96.38%      ‐57.81%
                                  517900 REHABILITATION COUNSELOR              845,619           845,619                 0               0                0                0          845,619        100.00%    ‐100.00%     ‐100.00%
                                  518000 BUS DRIVERS                                 0                 0                 0               0                0                0                0             NA          NA           NA
                                  519000 OTHER MANAGEMENT PERSONNEL            387,321           387,321            21,572          49,734                0           49,734          337,587         87.16%     ‐94.43%      ‐48.64%
                                  519100 OTHER ADMINISTRATIVE PERSONNE       4,327,602         4,327,602            36,353          58,431                0           58,431        4,269,171         98.65%     ‐99.16%      ‐94.60%
                                  519900 OTHER SALARIES & COMPENSATION       4,755,758         7,226,227           814,034         914,285                0          914,285        6,311,942         87.35%     ‐88.74%      ‐49.39%
                                  519910 EXTRA ACTIVITY SALARIES                     0                 0                 0               0                0                0                0             NA          NA           NA
                                  520000 EMPLOYEE BENEFITS                     751,424           751,424                 0               0                0                0          751,424        100.00%    ‐100.00%     ‐100.00%
                                  521000 STATE HEALTH INSURANCE              1,203,005         1,248,365           114,345         148,365                0          148,365        1,100,000         88.12%     ‐90.84%      ‐52.46%
                                  523000 TEACHERS RETIREMENT SYSTEM            783,427           887,178           191,613         241,278                0          241,278          645,900         72.80%     ‐78.40%        8.78%
                                  529000 OTHER EMPLOYEE BENEFITS               290,424           360,701            37,670          47,602                0           47,602          313,098         86.80%     ‐89.56%      ‐47.21%




                                                                                                 Page 11 of 22
                                                                                                 DEKALB COUNTY BOARD OF EDUCATION
                                                                                                FY2023 SPECIAL REVENUE (DETAIL)
                                                                                                STATEMENT OF REVENUE & EXPENDITURES
                                                                                                             9/31/1931
                                                                                                           (UNAUDITED)
                                                                                                                                                                                                                               1            3
                                                                                                                                                                                                             % 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
                                              530000 PURCHASED PROF/TECH SERVICES      44,336,531        20,992,765           605,213         697,228         614,695        1,311,923      19,680,842         93.75%     ‐97.12%      ‐86.71%
                                              543000 REPAIR & MAINTENANCE SERVICE           2,000             2,500                 0           2,500               0            2,500               0          0.00%    ‐100.00%      300.00%
                                              553000 COMMUNICATION                        145,494           145,994               180           2,500               0            2,500         143,494         98.29%     ‐99.88%      ‐93.15%
                                              553200 COMMUNICATION‐WEB SUBSCRPT/L         279,059         2,140,060           195,517         195,517         282,172          477,689       1,662,371         77.68%     ‐90.86%      ‐63.46%
                                              558000 TRAVEL ‐ EMPLOYEES                    64,040            77,540               248             405               0              405          77,135         99.48%     ‐99.68%      ‐97.91%
                                              559500 OTHER PURCHASED SERVICES             (49,876)          (49,876)                0               0               0                0         (49,876)       100.00%    ‐100.00%     ‐100.00%
                                              561000 SUPPLIES                           1,489,225         1,832,581            35,378          65,211          86,200          151,410       1,681,170         91.74%     ‐98.07%      ‐85.77%
                                              561100 SUPPLIES ‐ TECHNOLOGY RELATED         22,435            22,435                 0           3,262               0            3,262          19,173         85.46%    ‐100.00%      ‐41.84%
                                              561200 COMPUTER SOFTWARE                     10,671            10,671                 0               0             642              642          10,030         93.99%    ‐100.00%     ‐100.00%
                                              561500 EXPENDABLE EQUIPMENT                 100,063           255,729             1,816           3,402         113,352          116,754         138,975         54.34%     ‐99.29%      ‐94.68%
                                              561600 EXPENDABLE COMPUTER EQUIPMEN         296,291           332,057             6,434          23,186           9,002           32,188         299,869         90.31%     ‐98.06%      ‐72.07%
                                              562000 ENERGY / ELECTRICITY                       0                 0                 0               0               0                0               0             NA          NA           NA
                                              564100 TEXTBOOKS ‐ PRINTED                      255               255                 0               0               0                0             255        100.00%    ‐100.00%     ‐100.00%
                                              564200 BOOKS (OTHER THAN TEXTBOOKS)         514,750           519,771             1,634           1,634           5,110            6,744         513,027         98.70%     ‐99.69%      ‐98.74%
                                              573000 PURCHASE EQUIP‐NOT BUSES/COMP         49,200            79,580                 0               0          49,200           49,200          30,380         38.18%    ‐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                         72,622            81,122                 0               0             303              303          80,819         99.63%    ‐100.00%     ‐100.00%
                                              589000 OTHER EXPENDITURES                     4,951             4,951                 0               0               0                0           4,951        100.00%    ‐100.00%     ‐100.00%
PUPIL SERVICES Total                                                                   64,198,909        46,102,150         2,218,187       2,757,313       1,160,675        3,917,989      42,184,161         91.50%     ‐95.19%      ‐76.08%
IMPROVEMENT OF INSTRUCTIONAL SERVICES         511000 TEACHERS                             156,529           156,529            11,174          13,578               0           13,578         142,951         91.33%     ‐92.86%      ‐65.30%
                                              511300 SUBSTITUTE/TEMPORARY EMPLOYEE         45,573            46,113               990             990               0              990          45,123         97.85%     ‐97.85%      ‐91.41%
                                              511400 SUBSTITUTE/TEMPORARY EMPLOYEE           (564)             (564)                0               0               0                0            (564)       100.00%    ‐100.00%     ‐100.00%
                                              511500 EXTENDED DAY ‐ TEACHERS               23,113            25,113                 0               0               0                0          25,113        100.00%    ‐100.00%     ‐100.00%
                                              511600 PROF DEVELOPMENT STIPENDS             43,674            54,424                 0           9,621               0            9,621          44,803         82.32%    ‐100.00%      ‐29.29%
                                              514000 AIDES AND PARAPROFESSIONALS                                                    0               0               0                0               0             NA          NA           NA
                                              514200 SALARY OF CLERICAL STAFF             108,128          111,998              4,503          15,820               0           15,820          96,178         85.87%     ‐95.98%      ‐43.50%
                                              517700 FAMILY SERVICES/PARENT COORD               0                0                  0               0               0                0               0             NA          NA           NA
                                              519000 OTHER MANAGEMENT PERSONNEL           433,642          447,629             28,325          84,195               0           84,195         363,434         81.19%     ‐93.67%      ‐24.76%
                                              519100 OTHER ADMINISTRATIVE PERSONNE        603,470          741,737             17,421          29,099               0           29,099         712,638         96.08%     ‐97.65%      ‐84.31%
                                              519900 OTHER SALARIES & COMPENSATION        119,991          119,991                  0               0               0                0         119,991        100.00%    ‐100.00%     ‐100.00%
                                              520000 EMPLOYEE BENEFITS                      5,000            5,000                  0               0               0                0           5,000        100.00%    ‐100.00%     ‐100.00%
                                              521000 STATE HEALTH INSURANCE               129,575          129,575              2,835           8,505               0            8,505         121,070         93.44%     ‐97.81%      ‐73.74%
                                              523000 TEACHERS RETIREMENT SYSTEM           195,676          197,173              6,559          19,488               0           19,488         177,685         90.12%     ‐96.67%      ‐60.47%
                                              529000 OTHER EMPLOYEE BENEFITS               18,255           33,445              2,711           6,764               0            6,764          26,681         79.78%     ‐91.90%      ‐19.10%
                                              530000 PURCHASED PROF/TECH SERVICES      27,307,375          958,340              4,300           4,300         156,943          161,243         797,097         83.17%     ‐99.55%      ‐98.21%
                                              530001 ARCHITECT/ENGINEER                         0                0                  0               0               0                0               0             NA          NA           NA
                                              530003 OTHER COST‐PROFESSIONAL TECH               0                0                  0               0               0                0               0             NA          NA           NA
                                              532100 CONTRACTED SERV‐TEACHERS             169,920          169,920              8,925          15,525          21,375           36,900         133,020         78.28%     ‐94.75%      ‐63.45%
                                              543000 REPAIR & MAINTENANCE SERVICE               0                0                  0               0               0                0               0             NA          NA           NA
                                              544100 RENTAL OF LAND OR BUILDINGS            5,292            5,292                  0               0               0                0           5,292        100.00%    ‐100.00%     ‐100.00%
                                              553000 COMMUNICATION                          5,258            5,258                  0               0               0                0           5,258        100.00%    ‐100.00%     ‐100.00%
                                              553200 COMMUNICATION‐WEB SUBSCRPT/L         123,362          124,892                  0               0               0                0         124,892        100.00%    ‐100.00%     ‐100.00%
                                              558000 TRAVEL ‐ EMPLOYEES                   117,157          155,982                883           2,272           5,455            7,727         148,255         95.05%     ‐99.43%      ‐94.17%
                                              559500 OTHER PURCHASED SERVICES                   0           33,766              9,199           9,199           7,566           16,765          17,001         50.35%     ‐72.76%        8.98%
                                              561000 SUPPLIES                             428,135          538,848             36,153          56,414          81,577          137,991         400,857         74.39%     ‐93.29%      ‐58.12%
                                              561100 SUPPLIES ‐ TECHNOLOGY RELATED         14,350              820                  0               0             211              211             609         74.27%    ‐100.00%     ‐100.00%
                                              561200 COMPUTER SOFTWARE                    310,633          311,281             12,675          12,675          15,811           28,486         282,795         90.85%     ‐95.93%      ‐83.71%
                                              561500 EXPENDABLE EQUIPMENT                  18,338           47,338                  0               0          32,893           32,893          14,446         30.52%    ‐100.00%     ‐100.00%
                                              561600 EXPENDABLE COMPUTER EQUIPMEN         147,974          141,946              1,678           1,678             556            2,234         139,713         98.43%     ‐98.82%      ‐95.27%
                                              564100 TEXTBOOKS ‐ PRINTED                        0                0                  0               0               0                0               0             NA          NA           NA
                                              564200 BOOKS (OTHER THAN TEXTBOOKS)          13,767           22,150                495             495           3,847            4,342          17,808         80.40%     ‐97.76%      ‐91.06%
                                              573000 PURCHASE EQUIP‐NOT BUSES/COMP          1,424            1,424                  0               0               0                0           1,424        100.00%    ‐100.00%     ‐100.00%
                                              581000 DUES AND FEES                        116,613          128,248                556             556           2,740            3,296         124,952         97.43%     ‐99.57%      ‐98.27%
                                              589000 OTHER EXPENDITURES                                                             0               0               0                0               0             NA          NA           NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total                                            30,661,661         4,713,670           149,383         291,174         328,973          620,147       4,093,523         86.84%     ‐96.83%      ‐75.29%
INSTRUCTIONAL STAFF TRAINING                  511000 TEACHERS                                                                       0               0               0                0               0             NA          NA           NA
                                              511300 SUBSTITUTE/TEMPORARY EMPLOYEE        173,201           173,201             3,872           3,872               0            3,872         169,329         97.76%     ‐97.76%      ‐91.06%
                                              511400 SUBSTITUTE/TEMPORARY EMPLOYEE         26,230            26,230                 0               0               0                0          26,230        100.00%    ‐100.00%     ‐100.00%
                                              511600 PROF DEVELOPMENT STIPENDS          3,874,660         7,276,604           317,197         833,623               0          833,623       6,442,981         88.54%     ‐95.64%      ‐54.18%




                                                                                                            Page 12 of 22
                                                                                        DEKALB COUNTY BOARD OF EDUCATION
                                                                                       FY2023 SPECIAL REVENUE (DETAIL)
                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                    9/31/1931
                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                     1            3
                                                                                                                                                                                                   % 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
                                     517600 SCHOOL SOCIAL WORKER                 235,050           235,050                 0               0              0                0         235,050        100.00%    ‐100.00%     ‐100.00%
                                     519100 OTHER ADMINISTRATIVE PERSONNE     16,919,277        16,944,277           192,647         786,321              0          786,321      16,157,956         95.36%     ‐98.86%      ‐81.44%
                                     519900 OTHER SALARIES & COMPENSATION      4,440,450         6,190,352           757,843         766,068              0          766,068       5,424,284         87.62%     ‐87.76%      ‐50.50%
                                     520000 EMPLOYEE BENEFITS                    122,077           146,750                 0               0              0                0         146,750        100.00%    ‐100.00%     ‐100.00%
                                     521000 STATE HEALTH INSURANCE             2,103,334         2,275,413           117,890         181,205              0          181,205       2,094,208         92.04%     ‐94.82%      ‐68.15%
                                     523000 TEACHERS RETIREMENT SYSTEM         3,276,718         3,394,749           188,158         297,108              0          297,108       3,097,641         91.25%     ‐94.46%      ‐64.99%
                                     529000 OTHER EMPLOYEE BENEFITS              875,756           725,550            44,755          79,954              0           79,954         645,596         88.98%     ‐93.83%      ‐55.92%
                                     530000 PURCHASED PROF/TECH SERVICES      30,633,122         7,137,635           159,149         254,937        441,485          696,422       6,441,212         90.24%     ‐97.77%      ‐85.71%
                                     532100 CONTRACTED SERV‐TEACHERS                   0            10,000                 0               0              0                0          10,000        100.00%    ‐100.00%     ‐100.00%
                                     536100 PER DIEM AND FEES                     42,000            42,000                 0               0              0                0          42,000        100.00%    ‐100.00%     ‐100.00%
                                     536200 PER DIEM AND FEES ‐ EXPENSES          10,500            10,500                 0               0              0                0          10,500        100.00%    ‐100.00%     ‐100.00%
                                     553200 COMMUNICATION‐WEB SUBSCRPT/L         106,927           848,607             4,800         671,800         19,680          691,480         157,127         18.52%     ‐99.43%      216.66%
                                     558000 TRAVEL ‐ EMPLOYEES                 1,219,277         1,255,533             2,145          56,322            859           57,180       1,198,352         95.45%     ‐99.83%      ‐82.06%
                                     559500 OTHER PURCHASED SERVICES                   0                 0                 0               0              0                0               0             NA          NA           NA
                                     561000 SUPPLIES                           1,910,057         1,793,487            17,126          59,974        108,565          168,539       1,624,948         90.60%     ‐99.05%      ‐86.62%
                                     561100 SUPPLIES ‐ TECHNOLOGY RELATED         83,172            83,172                 0           7,920              0            7,920          75,252         90.48%    ‐100.00%      ‐61.91%
                                     561200 COMPUTER SOFTWARE                          0                 0                 0               0              0                0               0             NA          NA           NA
                                     561500 EXPENDABLE EQUIPMENT                 (54,052)          (89,447)                0               0         10,491           10,491         (99,938)       111.73%    ‐100.00%     ‐100.00%
                                     561600 EXPENDABLE COMPUTER EQUIPMEN         187,668           190,768                 0          37,920              0           37,920         152,848         80.12%    ‐100.00%      ‐20.49%
                                     564000 DIGITAL/ELECTRONIC TEXTBOOKS               0                 0                 0               0              0                0               0             NA          NA           NA
                                     564200 BOOKS (OTHER THAN TEXTBOOKS)       2,574,101         2,887,026            49,336          62,105        115,828          177,933       2,709,093         93.84%     ‐98.29%      ‐91.40%
                                     573000 PURCHASE EQUIP‐NOT BUSES/COMP                                                  0               0              0                0               0             NA          NA           NA
                                     581000 DUES AND FEES                      1,716,439         3,189,661             3,175          23,182          7,548           30,730       3,158,931         99.04%     ‐99.90%      ‐97.09%
                                     589000 OTHER EXPENDITURES                   150,000           150,000                 0               0              0                0         150,000        100.00%    ‐100.00%     ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total                                            70,625,964        54,897,117         1,858,092       4,122,310        704,456        4,826,767      50,070,350         91.21%     ‐96.62%      ‐69.96%
EDUCATIONAL MEDIA SERVICES           514200 SALARY OF CLERICAL STAFF                   0                 0             3,233           3,233              0            3,233          (3,233)            NA          NA           NA
                                     516500 LIBRARIAN/MEDIA SPECIALIST                 0                 0                 0               0              0                0               0             NA          NA           NA
                                     519900 OTHER SALARIES & COMPENSATION      2,800,000         5,600,000                 0               0              0                0       5,600,000        100.00%    ‐100.00%     ‐100.00%
                                     521000 STATE HEALTH INSURANCE                     0                 0                 0               0              0                0               0             NA          NA           NA
                                     523000 TEACHERS RETIREMENT SYSTEM                 0                 0                 0               0              0                0               0             NA          NA           NA
                                     529000 OTHER EMPLOYEE BENEFITS               74,200           148,400               273             273              0              273         148,127         99.82%     ‐99.82%      ‐99.26%
                                     530000 PURCHASED PROF/TECH SERVICES               0           215,882                 0               0              0                0         215,882        100.00%    ‐100.00%     ‐100.00%
                                     561500 EXPENDABLE EQUIPMENT                   6,362             6,362                 0               0              0                0           6,362        100.00%    ‐100.00%     ‐100.00%
                                     564200 BOOKS (OTHER THAN TEXTBOOKS)         130,620           118,654            15,291          24,585          2,612           27,197          91,458         77.08%     ‐87.11%      ‐17.12%
EDUCATIONAL MEDIA SERVICES Total                                               3,011,182         6,089,298            18,798          28,091          2,612           30,703       6,058,595         99.50%     ‐99.69%      ‐98.15%
FEDERAL GRANT ADMINISTRATION         511300 SUBSTITUTE/TEMPORARY EMPLOYEE                                                  0               0              0                0               0             NA          NA           NA
                                     511400 SUBSTITUTE/TEMPORARY EMPLOYEE              0                 0                 0               0              0                0               0             NA          NA           NA
                                     511600 PROF DEVELOPMENT STIPENDS                  0                 0                 0               0              0                0               0             NA          NA           NA
                                     511700 EXTENDED YEAR                                                                  0               0              0                0               0             NA          NA           NA
                                     514100 SALARY OF SERETARIAL STAFF                 0                 0             1,664           1,664              0            1,664          (1,664)            NA          NA           NA
                                     514200 SALARY OF CLERICAL STAFF             386,980           210,832            10,592          27,987              0           27,987         182,845         86.73%     ‐94.98%      ‐46.90%
                                     514800 ACCOUNTANT                                 0                 0            23,160          34,741              0           34,741         (34,741)            NA          NA           NA
                                     517600 SCHOOL SOCIAL WORKER                 (56,487)          (56,487)                0               0              0                0         (56,487)       100.00%    ‐100.00%     ‐100.00%
                                     517700 FAMILY SERVICES/PARENT COORD         (72,658)          (72,658)                0               0              0                0         (72,658)       100.00%    ‐100.00%     ‐100.00%
                                     519000 OTHER MANAGEMENT PERSONNEL        (1,077,480)       (1,053,159)          200,016         219,900              0          219,900      (1,273,059)       120.88%    ‐118.99%     ‐183.52%
                                     519100 OTHER ADMINISTRATIVE PERSONNE      4,407,236         4,911,249            61,666         435,858              0          435,858       4,475,391         91.13%     ‐98.74%      ‐64.50%
                                     519900 OTHER SALARIES & COMPENSATION      1,366,710         2,523,272                 0               0              0                0       2,523,272        100.00%    ‐100.00%     ‐100.00%
                                     519910 EXTRA ACTIVITY SALARIES                    0                 0                 0               0              0                0               0             NA          NA           NA
                                     521000 STATE HEALTH INSURANCE               582,528           776,927            26,201          66,611              0           66,611         710,316         91.43%     ‐96.63%      ‐65.71%
                                     523000 TEACHERS RETIREMENT SYSTEM           597,579           786,366            55,491         213,842              0          213,842         572,524         72.81%     ‐92.94%        8.77%
                                     529000 OTHER EMPLOYEE BENEFITS               41,264           120,716            11,214          30,213              0           30,213          90,503         74.97%     ‐90.71%        0.11%
                                     530000 PURCHASED PROF/TECH SERVICES      (5,584,724)          404,826            64,965          64,965        158,279          223,243         181,583         44.85%     ‐83.95%      ‐35.81%
                                     531000 CONTRACTED SERVICE ‐ADMIN            280,000           280,000                 0               0              0                0         280,000        100.00%    ‐100.00%     ‐100.00%
                                     532100 CONTRACTED SERV‐TEACHERS                   0               183                 0               0              0                0             183        100.00%    ‐100.00%     ‐100.00%
                                     533200 DRUG&ALCOHOL TEST‐FINGERPRINT                                                  0               0              0                0               0             NA          NA           NA
                                     553000 COMMUNICATION                         8,259             6,659                 26              26              0               26           6,632         99.60%     ‐99.60%      ‐98.41%
                                     553200 COMMUNICATION‐WEB SUBSCRPT/L              0                 0                  0               0              0                0               0             NA          NA           NA
                                     558000 TRAVEL ‐ EMPLOYEES                   23,370            25,370                327           3,263              0            3,263          22,107         87.14%     ‐98.71%      ‐48.55%
                                     561000 SUPPLIES                            257,453           173,011                290             506            629            1,135         171,876         99.34%     ‐99.83%      ‐98.83%




                                                                                                   Page 13 of 22
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2023 SPECIAL REVENUE (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     9/31/1931
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                      1            3
                                                                                                                                                                                                    % 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
                                     561100 SUPPLIES ‐ TECHNOLOGY RELATED         25,659            26,059                0               0               0                0           26,059        100.00%    ‐100.00%     ‐100.00%
                                     561200 COMPUTER SOFTWARE                          0                 0                0               0               0                0                0             NA          NA           NA
                                     561500 EXPENDABLE EQUIPMENT                  19,036            20,871              100           2,048               0            2,048           18,823         90.19%     ‐99.52%      ‐60.74%
                                     561600 EXPENDABLE COMPUTER EQUIPMEN         107,261           168,945           19,695          29,175          45,659           74,834           94,111         55.71%     ‐88.34%      ‐30.92%
                                     564200 BOOKS (OTHER THAN TEXTBOOKS)               0             2,000                0               0               0                0            2,000        100.00%    ‐100.00%     ‐100.00%
                                     581000 DUES AND FEES                         30,922            31,922                0               0               0                0           31,922        100.00%    ‐100.00%     ‐100.00%
                                     588000 FEDERAL INDIRECT COST CHARGES         83,480            83,480                0               0               0                0           83,480        100.00%    ‐100.00%     ‐100.00%
                                     589000 OTHER EXPENDITURES                                                            0               0               0                0                0             NA          NA           NA
FEDERAL GRANT ADMINISTRATION Total                                              1,426,388         9,370,382         475,407       1,130,797         204,566        1,335,364        8,035,019         85.75%     ‐94.93%      ‐51.73%
GENERAL ADMINISTRATION               511000 TEACHERS                                                                      0               0               0                0                0             NA          NA           NA
                                     511100 SCHOOL BOARD MEMBERS SALARIES               0                 0               0               0               0                0                0             NA          NA           NA
                                     512000 SUPERINTENDENT ‐ TECH INST DIR              0                 0               0               0               0                0                0             NA          NA           NA
                                     512100 DEPUTY ‐ AREA SUPERINTENDENT           20,944            20,944               0               0               0                0           20,944        100.00%    ‐100.00%     ‐100.00%
                                     514200 SALARY OF CLERICAL STAFF              (88,891)          (88,891)          8,458          23,922               0           23,922         (112,813)       126.91%    ‐109.51%     ‐207.65%
                                     519000 OTHER MANAGEMENT PERSONNEL            112,992           543,992               0               0               0                0          543,992        100.00%    ‐100.00%     ‐100.00%
                                     519100 OTHER ADMINISTRATIVE PERSONNE       1,067,668         1,067,668          40,294         172,897               0          172,897          894,772         83.81%     ‐96.23%      ‐35.22%
                                     519900 OTHER SALARIES & COMPENSATION       1,700,000         3,400,000               0               0               0                0        3,400,000        100.00%    ‐100.00%     ‐100.00%
                                     520000 EMPLOYEE BENEFITS                     170,746           170,746               0               0               0                0          170,746        100.00%    ‐100.00%     ‐100.00%
                                     521000 STATE HEALTH INSURANCE                 16,893            73,593          11,340          34,965               0           34,965           38,628         52.49%     ‐84.59%       90.05%
                                     523000 TEACHERS RETIREMENT SYSTEM             30,010           120,089          14,368          37,423               0           37,423           82,666         68.84%     ‐88.04%       24.65%
                                     529000 OTHER EMPLOYEE BENEFITS                77,775           134,247           2,624           8,084               0            8,084          126,163         93.98%     ‐98.05%      ‐75.91%
                                     530000 PURCHASED PROF/TECH SERVICES       26,743,431           640,826               0               0               0                0          640,826        100.00%    ‐100.00%     ‐100.00%
                                     531000 CONTRACTED SERVICE ‐ADMIN                   0                 0               0               0               0                0                0             NA          NA           NA
                                     544200 RENTAL OF EQUIPMENT & VEHICLES              0             1,650               0               0           1,438            1,438              212         12.84%    ‐100.00%     ‐100.00%
                                     553200 COMMUNICATION‐WEB SUBSCRPT/L          275,433                 0               0               0               0                0                0             NA          NA           NA
                                     558000 TRAVEL ‐ EMPLOYEES                      7,478             7,478               0             (15)              0              (15)           7,493        100.19%    ‐100.00%     ‐100.78%
                                     559500 OTHER PURCHASED SERVICES                    0                 0               0               0               0                0                0             NA          NA           NA
                                     561000 SUPPLIES                               24,056            18,786               0          11,509             582           12,091            6,695         35.64%    ‐100.00%      145.06%
                                     561100 SUPPLIES ‐ TECHNOLOGY RELATED         845,000                 0             359          20,510              12           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             3,620           2,850           2,850               0            2,850              770         21.27%     ‐21.27%      214.92%
                                     561600 EXPENDABLE COMPUTER EQUIPMEN                0                 0          21,267          21,638          75,248           96,886          (96,886)            NA          NA           NA
                                     581000 DUES AND FEES                               0                 0               0               0               0                0                0             NA          NA           NA
                                     588000 FEDERAL INDIRECT COST CHARGES      23,236,912        70,292,114               0               0               0                0       70,292,114        100.00%    ‐100.00%     ‐100.00%
                                     589000 OTHER EXPENDITURES                          0                 0               0               0               0                0                0             NA          NA           NA
GENERAL ADMINISTRATION Total                                                   55,637,199        76,406,861         101,560         333,782          77,281          411,063       75,995,799         99.46%     ‐99.87%      ‐98.25%
SCHOOL ADMINISTRATION                511400 SUBSTITUTE/TEMPORARY EMPLOYEE               0                 0               0             910               0              910             (910)            NA          NA           NA
                                     513000 PRINCIPAL                                   0                 0               0               0               0                0                0             NA          NA           NA
                                     513100 ASSISTANT PRINCIPAL                         0                 0               0               0               0                0                0             NA          NA           NA
                                     514200 SALARY OF CLERICAL STAFF              161,526           161,526          12,757          34,513               0           34,513          127,013         78.63%     ‐92.10%      ‐14.53%
                                     514800 ACCOUNTANT                           (286,829)         (286,829)              0               0               0                0         (286,829)       100.00%    ‐100.00%     ‐100.00%
                                     519000 OTHER MANAGEMENT PERSONNEL                  0                 0               0               0               0                0                0             NA          NA           NA
                                     519900 OTHER SALARIES & COMPENSATION       1,500,000         3,000,000               0          40,025               0           40,025        2,959,975         98.67%    ‐100.00%      ‐94.66%
                                     521000 STATE HEALTH INSURANCE                 35,116            35,116           2,835           6,615               0            6,615           28,501         81.16%     ‐91.93%      ‐24.65%
                                     523000 TEACHERS RETIREMENT SYSTEM             10,008            10,008           2,549           5,209               0            5,209            4,798         47.95%     ‐74.53%      108.21%
                                     529000 OTHER EMPLOYEE BENEFITS                39,356            79,106             570           2,544               0            2,544           76,561         96.78%     ‐99.28%      ‐87.13%
                                     530000 PURCHASED PROF/TECH SERVICES       26,322,645           683,221               0               0               0                0          683,221        100.00%    ‐100.00%     ‐100.00%
                                     553000 COMMUNICATION                          19,000            19,000              25              25               0               25           18,975         99.87%     ‐99.87%      ‐99.47%
                                     558000 TRAVEL ‐ EMPLOYEES                          0                 0               0               0               0                0                0             NA          NA           NA
                                     559500 OTHER PURCHASED SERVICES                    0                 0               0               0               0                0                0             NA          NA           NA
                                     561000 SUPPLIES                               76,808            76,808               0               0               0                0           76,808        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%
                                     561500 EXPENDABLE EQUIPMENT                        0                 0               0               0               0                0                0             NA          NA           NA
                                     573000 PURCHASE EQUIP‐NOT BUSES/COMP               0                 0               0               0               0                0                0             NA          NA           NA
SCHOOL ADMINISTRATION Total                                                    27,892,879         3,793,206          18,735          89,842               0           89,842        3,703,364         97.63%     ‐99.51%      ‐90.53%
SUPPORT SERVICES ‐ BUSINESS          514200 SALARY OF CLERICAL STAFF                    0                 0               0               0               0                0                0             NA          NA           NA
                                     514800 ACCOUNTANT                             78,744            78,744           6,992          20,760               0           20,760           57,984         73.64%     ‐91.12%        5.46%
                                     518100 MAINT PERSONNEL‐TRANS MECHAN                0                 0               0               0               0                0                0             NA          NA           NA
                                     519000 OTHER MANAGEMENT PERSONNEL                  0                 0               0               0               0                0                0             NA          NA           NA




                                                                                                    Page 14 of 22
                                                                                                     DEKALB COUNTY BOARD OF EDUCATION
                                                                                                    FY2023 SPECIAL REVENUE (DETAIL)
                                                                                                    STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                 9/31/1931
                                                                                                               (UNAUDITED)
                                                                                                                                                                                                                                 1            3
                                                                                                                                                                                                               % 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
                                                 519100 OTHER ADMINISTRATIVE PERSONNE          11,982            11,982               0               0               0                0          11,982        100.00%    ‐100.00%     ‐100.00%
                                                 519900 OTHER SALARIES & COMPENSATION            (587)             (587)              0               0               0                0            (587)       100.00%    ‐100.00%     ‐100.00%
                                                 521000 STATE HEALTH INSURANCE                  2,835             2,835               0               0               0                0           2,835        100.00%    ‐100.00%     ‐100.00%
                                                 523000 TEACHERS RETIREMENT SYSTEM             18,552            18,552               0               0               0                0          18,552        100.00%    ‐100.00%     ‐100.00%
                                                 529000 OTHER EMPLOYEE BENEFITS                 2,499             2,499               0               0               0                0           2,499        100.00%    ‐100.00%     ‐100.00%
                                                 530000 PURCHASED PROF/TECH SERVICES       26,102,645                 0               0               0               0                0               0             NA          NA           NA
                                                 559500 OTHER PURCHASED SERVICES                                                      0               0               0                0               0             NA          NA           NA
                                                 561000 SUPPLIES                                1,341            11,341               0           2,428           3,473            5,901           5,441         47.97%    ‐100.00%      ‐14.37%
                                                 561100 SUPPLIES ‐ TECHNOLOGY RELATED               0            15,000               0             208               0              208          14,792         98.61%    ‐100.00%      ‐94.45%
                                                 561500 EXPENDABLE EQUIPMENT                        0            35,000               0           9,666          10,043           19,709          15,291         43.69%    ‐100.00%       10.47%
                                                 561600 EXPENDABLE COMPUTER EQUIPMEN                0            85,000               0               0           2,421            2,421          82,579         97.15%    ‐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                                                          26,218,011           265,366           6,992          33,063          15,936           48,999         216,367         81.54%     ‐97.37%      ‐50.16%
MAINTENANCE AND OPERATION OF PLANT SERVICES      511600 PROF DEVELOPMENT STIPENDS                   0           251,609               0               0               0                0         251,609        100.00%    ‐100.00%     ‐100.00%
                                                 518000 BUS DRIVERS                              (294)             (294)              0               0               0                0            (294)       100.00%    ‐100.00%     ‐100.00%
                                                 518100 MAINT PERSONNEL‐TRANS MECHAN                0                 0               0               0               0                0               0             NA          NA           NA
                                                 518600 CUSTODIAL PERSONNEL                    41,289            41,289               0               0               0                0          41,289        100.00%    ‐100.00%     ‐100.00%
                                                 519000 OTHER MANAGEMENT PERSONNEL                  0                 0               0               0               0                0               0             NA          NA           NA
                                                 519100 OTHER ADMINISTRATIVE PERSONNE               0                 0               0               0               0                0               0             NA          NA           NA
                                                 519900 OTHER SALARIES & COMPENSATION       2,444,000         4,888,000               0           1,412               0            1,412       4,886,588         99.97%    ‐100.00%      ‐99.88%
                                                 521000 STATE HEALTH INSURANCE                      0                 0               0               0               0                0               0             NA          NA           NA
                                                 523000 TEACHERS RETIREMENT SYSTEM                  0                 0               0               0               0                0               0             NA          NA           NA
                                                 529000 OTHER EMPLOYEE BENEFITS                66,476           143,806               0              37               0               37         143,768         99.97%    ‐100.00%      ‐99.90%
                                                 530000 PURCHASED PROF/TECH SERVICES       27,466,035         3,891,285         101,543         168,227          67,556          235,783       3,655,502         93.94%     ‐97.39%      ‐82.71%
                                                 541000 WATER‐SEWER & CLEANING SERVIC          66,739            66,739           8,000          31,539          22,850           54,389          12,350         18.51%     ‐88.01%       89.03%
                                                 543000 REPAIR & MAINTENANCE SERVICE        7,952,172         6,952,172             (37)            (97)          1,455            1,358       6,950,814         99.98%    ‐100.00%     ‐100.01%
                                                 543001 MAINTENANCE‐BUILDING‐REGION 1               0                 0               0               0               0                0               0             NA          NA           NA
                                                 543005 MAINTENANCE‐BUILDING‐REGION 5               0                 0               0               0               0                0               0             NA          NA           NA
                                                 543013 SUPT. DEFERRED MAINTENANCE                  0                 0               0               0               0                0               0             NA          NA           NA
                                                 543200 REPAIR & MAINT SERVICE‐TECH         3,750,000         3,750,000               0               0               0                0       3,750,000        100.00%    ‐100.00%     ‐100.00%
                                                 561000 SUPPLIES                           26,819,394        36,611,247          11,786          61,540         167,484          229,024      36,382,222         99.37%     ‐99.97%      ‐99.33%
                                                 561100 SUPPLIES ‐ TECHNOLOGY RELATED               0                75               0               0               0                0              75        100.00%    ‐100.00%     ‐100.00%
                                                 561500 EXPENDABLE EQUIPMENT                3,089,052         3,363,248           2,949           2,949          23,291           26,239       3,337,009         99.22%     ‐99.91%      ‐99.65%
                                                 561600 EXPENDABLE COMPUTER EQUIPMEN                0                 0               0               0               0                0               0             NA          NA           NA
                                                 562000 ENERGY / ELECTRICITY                    7,204                 0               0               0               0                0               0             NA          NA           NA
                                                 572000 BUILDING ACQUISIT/CNSTR/IMPRV           9,118             9,118               0               0               0                0           9,118        100.00%    ‐100.00%     ‐100.00%
                                                 573000 PURCHASE EQUIP‐NOT BUSES/COMP       6,088,395         2,338,395               0               0          91,606           91,606       2,246,789         96.08%    ‐100.00%     ‐100.00%
                                                 573400 PURCHASE/LEASE EQUIPMENT‐TECH       1,491,846         1,547,841               0               0           1,760            1,760       1,546,081         99.89%    ‐100.00%     ‐100.00%
                                                 581000 DUES AND FEES                               0                 0               0               0               0                0               0             NA          NA           NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total                                          79,291,427        63,854,529         124,240         265,607         376,003          641,610      63,212,919         99.00%     ‐99.81%      ‐98.34%
STUDENT TRANSPORTATION SERVICE                    511600 PROF DEVELOPMENT STIPENDS                  0                 0               0               0               0                0               0             NA          NA           NA
                                                  518000 BUS DRIVERS                          629,709           837,649         235,991         238,651          14,873          253,524         584,125         69.73%     ‐71.83%       13.96%
                                                  518100 MAINT PERSONNEL‐TRANS MECHAN               0                 0               0               0               0                0               0             NA          NA           NA
                                                  518600 CUSTODIAL PERSONNEL                                                          0               0               0                0               0             NA          NA           NA
                                                  519000 OTHER MANAGEMENT PERSONNEL                 0                 0               0               0               0                0               0             NA          NA           NA
                                                  519100 OTHER ADMINISTRATIVE PERSONNE              0                 0               0               0               0                0               0             NA          NA           NA
                                                  519900 OTHER SALARIES & COMPENSATION      1,303,870         2,603,870               0           1,587               0            1,587       2,602,283         99.94%    ‐100.00%      ‐99.76%
                                                  521000 STATE HEALTH INSURANCE                     0                 0               0               0               0                0               0             NA          NA           NA
                                                  523000 TEACHERS RETIREMENT SYSTEM                 0                 0               0               0               0                0               0             NA          NA           NA
                                                  529000 OTHER EMPLOYEE BENEFITS               90,719           125,474               0              42               0               42         125,432         99.97%    ‐100.00%      ‐99.87%
                                                  530000 PURCHASED PROF/TECH SERVICES      26,122,768            20,123               0               0             451              451          19,672         97.76%    ‐100.00%     ‐100.00%
                                                  543000 REPAIR & MAINTENANCE SERVICE               0                 0               0               0               0                0               0             NA          NA           NA
                                                  551900 STUD TRANSP PURCHASED‐OTH SRC         11,500            11,150             360             360               0              360          10,790         96.77%     ‐96.77%      ‐87.09%
                                                  558000 TRAVEL ‐ EMPLOYEES                       980               980               0               0               0                0             980        100.00%    ‐100.00%     ‐100.00%
                                                  559500 OTHER PURCHASED SERVICES             673,649           502,703               0               0               0                0         502,703        100.00%    ‐100.00%     ‐100.00%
                                                  561000 SUPPLIES                                   0                 0               0               0               0                0               0             NA          NA           NA
                                                  562000 ENERGY / ELECTRICITY                 495,913           538,014          61,652          62,546           5,522           68,068         469,946         87.35%     ‐88.54%      ‐53.50%
                                                  573200 PURCHASE/LEASE ‐ BUSES                                                       0               0               0                0               0             NA          NA           NA
                                                  581000 DUES AND FEES                                                                0               0               0                0               0             NA          NA           NA




                                                                                                                Page 15 of 22
                                                                                          DEKALB COUNTY BOARD OF EDUCATION
                                                                                         FY2023 SPECIAL REVENUE (DETAIL)
                                                                                         STATEMENT OF REVENUE & EXPENDITURES
                                                                                                      9/31/1931
                                                                                                    (UNAUDITED)
                                                                                                                                                                                                                       1            3
                                                                                                                                                                                                     % 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
                                       595000 SPECIAL ITEMS                          3,000                 0               0               0               0                0                0             NA          NA           NA
STUDENT TRANSPORTATION SERVICE Total                                            29,332,108         4,639,963         298,003         303,186          20,846          324,032        4,315,931         93.02%     ‐93.58%      ‐73.86%
SUPPORT SERVICES ‐ CENTRAL             511600 PROF DEVELOPMENT STIPENDS                  0                 0               0               0               0                0                0             NA          NA           NA
                                       512100 DEPUTY ‐ AREA SUPERINTENDENT               0                 0               0               0               0                0                0             NA          NA           NA
                                       514200 SALARY OF CLERICAL STAFF                   0                 0               0               0               0                0                0             NA          NA           NA
                                       514300 RESEARCH PERSONNEL                         0                 0               0               0               0                0                0             NA          NA           NA
                                       514800 ACCOUNTANT                            56,367            56,367               0               0               0                0           56,367        100.00%    ‐100.00%     ‐100.00%
                                       519000 OTHER MANAGEMENT PERSONNEL           129,697           129,697               0               0               0                0          129,697        100.00%    ‐100.00%     ‐100.00%
                                       519100 OTHER ADMINISTRATIVE PERSONNE         70,928            70,928          17,636          52,348               0           52,348           18,580         26.20%     ‐75.13%      195.22%
                                       519900 OTHER SALARIES & COMPENSATION     42,239,799                 0          12,389       1,124,189               0        1,124,189       (1,124,189)            NA          NA           NA
                                       521000 STATE HEALTH INSURANCE                52,602            53,195             945           2,835               0            2,835           50,360         94.67%     ‐98.22%      ‐78.68%
                                       523000 TEACHERS RETIREMENT SYSTEM            55,216            57,900           4,291          12,742               0           12,742           45,159         77.99%     ‐92.59%      ‐11.97%
                                       529000 OTHER EMPLOYEE BENEFITS                1,605             1,605           1,361          33,323               0           33,323          (31,718)     ‐1976.55%     ‐15.21%     8206.21%
                                       530000 PURCHASED PROF/TECH SERVICES      26,298,445         2,966,862          27,231       1,059,620       1,150,582        2,210,202          756,660         25.50%     ‐99.08%       42.86%
                                       543200 REPAIR & MAINT SERVICE‐TECH                0                 0               0         151,078          71,149          222,226         (222,226)            NA          NA           NA
                                       553000 COMMUNICATION                        104,170           104,170           7,829          48,830         739,052          787,882         (683,712)      ‐656.34%     ‐92.48%       87.50%
                                       553200 COMMUNICATION‐WEB SUBSCRPT/L          27,900           365,940               0               0               0                0          365,940        100.00%    ‐100.00%     ‐100.00%
                                       558000 TRAVEL ‐ EMPLOYEES                    50,000            50,000             211             211               0              211           49,789         99.58%     ‐99.58%      ‐98.31%
                                       561000 SUPPLIES                             248,007           248,007           1,262           1,262           1,816            3,078          244,929         98.76%     ‐99.49%      ‐97.96%
                                       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             800             800           4,093            4,893           96,162         95.16%     ‐99.21%      ‐96.83%
                                       561600 EXPENDABLE COMPUTER EQUIPMEN          50,000           121,970               0               0               0                0          121,970        100.00%    ‐100.00%     ‐100.00%
                                       573000 PURCHASE EQUIP‐NOT BUSES/COMP         25,376            25,376               0               0           5,401            5,401           19,975         78.71%    ‐100.00%     ‐100.00%
                                       573400 PURCHASE/LEASE EQUIPMENT‐TECH     11,566,415                 0             111             111          49,379           49,490          (49,490)            NA          NA           NA
                                       581000 DUES AND FEES                          8,050            53,050               0               0               0                0           53,050        100.00%    ‐100.00%     ‐100.00%
SUPPORT SERVICES ‐ CENTRAL Total                                                81,079,577         4,408,222          74,065       2,487,347       2,021,472        4,508,819         (100,597)        ‐2.28%     ‐98.32%      125.70%
OTHER SUPPORT SERVICES                 511600 PROF DEVELOPMENT STIPENDS            (38,376)          (38,376)              0               0               0                0          (38,376)       100.00%    ‐100.00%     ‐100.00%
                                       514000 AIDES AND PARAPROFESSIONALS          (19,167)          (19,167)         42,770          42,770               0           42,770          (61,937)       323.14%    ‐323.14%     ‐992.58%
                                       514200 SALARY OF CLERICAL STAFF                                                     0               0               0                0                0             NA          NA           NA
                                       517600 SCHOOL SOCIAL WORKER                       0                 0               0               0               0                0                0             NA          NA           NA
                                       517700 FAMILY SERVICES/PARENT COORD         434,330           434,330          10,228          10,228               0           10,228          424,102         97.65%     ‐97.65%      ‐90.58%
                                       519100 OTHER ADMINISTRATIVE PERSONNE              0                 0               0               0               0                0                0             NA          NA           NA
                                       519900 OTHER SALARIES & COMPENSATION        440,071           440,071               0          17,540               0           17,540          422,531         96.01%    ‐100.00%      ‐84.06%
                                       521000 STATE HEALTH INSURANCE               135,530           135,530           8,269           8,269               0            8,269          127,261         93.90%     ‐93.90%      ‐75.60%
                                       523000 TEACHERS RETIREMENT SYSTEM           107,634           107,634          10,589          10,589               0           10,589           97,045         90.16%     ‐90.16%      ‐60.65%
                                       529000 OTHER EMPLOYEE BENEFITS               15,564            15,564           1,730           2,467               0            2,467           13,097         84.15%     ‐88.89%      ‐36.60%
                                       530000 PURCHASED PROF/TECH SERVICES           8,343             8,343               0               0               0                0            8,343        100.00%    ‐100.00%     ‐100.00%
                                       533200 DRUG&ALCOHOL TEST‐FINGERPRINT             85                85               0               0               0                0               85        100.00%    ‐100.00%     ‐100.00%
                                       544100 RENTAL OF LAND OR BUILDINGS              500               500               0               0               0                0              500        100.00%    ‐100.00%     ‐100.00%
                                       553000 COMMUNICATION                              0                 0               0               0               0                0                0             NA          NA           NA
                                       558000 TRAVEL ‐ EMPLOYEES                         0                 0               0               0               0                0                0             NA          NA           NA
                                       559500 OTHER PURCHASED SERVICES               1,103             1,103               0               0              45               45            1,058         95.92%    ‐100.00%     ‐100.00%
                                       561000 SUPPLIES                             102,793           104,793               0               0               0                0          104,793        100.00%    ‐100.00%     ‐100.00%
                                       561100 SUPPLIES ‐ TECHNOLOGY RELATED         (9,226)           (9,226)              0               0               0                0           (9,226)       100.00%    ‐100.00%     ‐100.00%
                                       561200 COMPUTER SOFTWARE                      4,841             4,841               0               0           2,910            2,910            1,931         39.88%    ‐100.00%     ‐100.00%
                                       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         1,149,560               0               0               0                0        1,149,560        100.00%    ‐100.00%     ‐100.00%
                                       564200 BOOKS (OTHER THAN TEXTBOOKS)               0             2,500               0               0               0                0            2,500        100.00%    ‐100.00%     ‐100.00%
                                       572000 BUILDING ACQUISIT/CNSTR/IMPRV        467,000           467,000               0               0               0                0          467,000        100.00%    ‐100.00%     ‐100.00%
                                       581000 DUES AND FEES                              0             1,500               0               0               0                0            1,500        100.00%    ‐100.00%     ‐100.00%
                                       589000 OTHER EXPENDITURES                      (225)             (225)              0               0               0                0             (225)       100.00%    ‐100.00%     ‐100.00%
OTHER SUPPORT SERVICES Total                                                     1,650,799         3,929,239          73,585          91,862           2,955           94,817        3,834,422         97.59%     ‐98.13%      ‐90.65%
SCHOOL NUTRITION PROGRAM               514200 SALARY OF CLERICAL STAFF                   0                 0               0               0               0                0                0             NA          NA           NA
                                       518400 SCHOOL NUTR PROGRAM CAFETERIA     14,969,725         3,602,297               0               0               0                0        3,602,297        100.00%    ‐100.00%     ‐100.00%
                                       519000 OTHER MANAGEMENT PERSONNEL                 0                 0               0               0               0                0                0             NA          NA           NA
                                       519900 OTHER SALARIES & COMPENSATION      3,150,000         6,300,000               0               0               0                0        6,300,000        100.00%    ‐100.00%     ‐100.00%
                                       521000 STATE HEALTH INSURANCE               305,000           158,760               0               0               0                0          158,760        100.00%    ‐100.00%     ‐100.00%
                                       522000 FICA                                                                         0               0               0                0                0             NA          NA           NA
                                       523000 TEACHERS RETIREMENT SYSTEM          283,781           189,572                0               0               0                0          189,572        100.00%    ‐100.00%     ‐100.00%




                                                                                                     Page 16 of 22
                                                                                                            DEKALB COUNTY BOARD OF EDUCATION
                                                                                                         FY2023 SPECIAL REVENUE (DETAIL)
                                                                                                         STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                      9/31/1931
                                                                                                                    (UNAUDITED)
                                                                                                                                                                                                                                          1            3
                                                                                                                                                                                                                        % 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
                                                    526000 WORKMEN COMPENSATION‐CLAIMS                   0                   0                 0               0               0                0               0             NA          NA           NA
                                                    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             334,561                 0         109,763               0          109,763         224,798         67.19%    ‐100.00%       31.23%
                                                    561000 SUPPLIES                                      0                   0                 0               0               0                0               0             NA          NA           NA
                                                    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%
                                                    563500 FOOD ACQUISITIONS ‐ USDA                      0                   0                 0               0               0                0               0             NA          NA           NA
                                                    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          22,069,515                 0         109,763               0          109,763      21,959,752         99.50%    ‐100.00%      ‐98.01%
 ENTERPRISE OPERATIONS                              519000 OTHER MANAGEMENT PERSONNEL              366,432             366,432            58,701          59,776               0           59,776         306,656         83.69%     ‐83.98%      ‐34.75%
                                                    519900 OTHER SALARIES & COMPENSATION                 0                   0                 0               0               0                0               0             NA          NA           NA
                                                    523000 TEACHERS RETIREMENT SYSTEM                                                          0               0               0                0               0             NA          NA           NA
                                                    529000 OTHER EMPLOYEE BENEFITS                  12,428              12,428             2,004           2,033               0            2,033          10,395         83.64%     ‐83.87%      ‐34.57%
                                                    530000 PURCHASED PROF/TECH SERVICES            459,504             459,504                 0               0           9,323            9,323         450,181         97.97%    ‐100.00%     ‐100.00%
                                                    530056 PURCHASED SERVICES‐TEMPORARY             82,500              82,500                 0               0               0                0          82,500        100.00%    ‐100.00%     ‐100.00%
                                                    530100 CONTRACTED SECURITY‐ATHLETICS            32,283              32,283                 0               0           4,480            4,480          27,803         86.12%    ‐100.00%     ‐100.00%
                                                    530200 EMT AMBULANCE SERVICE‐ATHLETIC           50,190                 190                 0               0               0                0             190        100.00%    ‐100.00%     ‐100.00%
                                                    530300 COMMERCIAL CARRIERS‐ATHLETICS            57,225              57,225                 0               0           9,420            9,420          47,805         83.54%    ‐100.00%     ‐100.00%
                                                    530400 AWARDS & PRINTING/BINDING‐ATH            26,579              26,579             1,397           1,549           1,279            2,828          23,751         89.36%     ‐94.74%      ‐76.69%
                                                    530500 ATHLETIC EVENT STAFF                    136,513             136,513            50,458          56,804               0           56,804          79,709         58.39%     ‐63.04%       66.44%
                                                    544100 RENTAL OF LAND OR BUILDINGS                   0                   0                 0               0               0                0               0             NA          NA           NA
                                                    544400 OTHER RENTALS                                 0                   0                 0               0               0                0               0             NA          NA           NA
                                                    558000 TRAVEL ‐ EMPLOYEES                        9,921               9,921             1,043           1,789           1,352            3,141           6,780         68.34%     ‐89.49%      ‐27.85%
                                                    558100 SCHOOL REIMBURSE‐ATHLET TRAVEL           55,010              55,010                 0           7,633              56            7,689          47,320         86.02%    ‐100.00%      ‐44.50%
                                                    558200 PLAYOFF PAYOUT                           30,501              30,501            14,077           4,575             260            4,835          25,665         84.15%     ‐53.85%      ‐40.00%
                                                    561000 SUPPLIES                                245,625             145,625             1,225           6,523           6,754           13,278         132,347         90.88%     ‐99.16%      ‐82.08%
                                                    561001 FIRST AID SUPPLIES‐ATHLETICS             63,918              63,918             6,633          39,946           1,671           41,617          22,301         34.89%     ‐89.62%      149.98%
                                                    561510 ATHLETICS UNIFORMS                      355,348             355,348             1,527          27,968         201,861          229,829         125,519         35.32%     ‐99.57%      ‐68.52%
                                                    561520 ATHLETICS EQUIPMENT<$5K/UNIT            221,047             371,047            31,719          70,037         355,243          425,280         (54,233)       ‐14.62%     ‐91.45%      ‐24.50%
                                                    573000 PURCHASE EQUIP‐NOT BUSES/COMP           216,552             216,552                 0               0          22,494           22,494         194,059         89.61%    ‐100.00%     ‐100.00%
                                                    581000 DUES AND FEES                            69,432              69,432            27,555          27,555           2,094           29,649          39,782         57.30%     ‐60.31%       58.75%
                                                    581300 ATHLETICS‐HOTEL                          50,266              50,266                 0               0               0                0          50,266        100.00%    ‐100.00%     ‐100.00%
                                                    589000 OTHER EXPENDITURES                        4,052               4,052                 0               0               0                0           4,052        100.00%    ‐100.00%     ‐100.00%
 ENTERPRISE OPERATIONS Total                                                                     2,545,325           2,545,325           196,340         306,189         616,288          922,476       1,622,849         63.76%     ‐92.29%      ‐51.88%
 COMMUNITY SERVICES OPERATIONS                      530000 PURCHASED PROF/TECH SERVICES             15,200              15,200                 0               0               0                0          15,200        100.00%    ‐100.00%     ‐100.00%
                                                    553000 COMMUNICATION                             2,500               2,500                 0               0               0                0           2,500        100.00%    ‐100.00%     ‐100.00%
                                                    561000 SUPPLIES                                  2,172               2,172                 0               0               0                0           2,172        100.00%    ‐100.00%     ‐100.00%
 COMMUNITY SERVICES OPERATIONS Total                                                                19,872              19,872                 0               0               0                0          19,872        100.00%    ‐100.00%     ‐100.00%
 FACILITIES ACQUISITION AND CONSTRUCTION SERVICES     519900 OTHER SALARIES & COMPENSATION               0                   0                 0               0               0                0               0             NA          NA           NA
                                                      529000 OTHER EMPLOYEE BENEFITS                     0                   0                 0               0               0                0               0             NA          NA           NA
                                                      530000 PURCHASED PROF/TECH SERVICES       26,113,242              10,599                 0               0               0                0          10,599        100.00%    ‐100.00%     ‐100.00%
                                                      530001 ARCHITECT/ENGINEER                  5,790,672           5,790,672           349,081         349,081       2,510,684        2,859,765       2,930,907         50.61%     ‐93.97%      ‐75.89%
                                                      572000 BUILDING ACQUISIT/CNSTR/IMPRV     122,546,928         109,862,795                 0               0               0                0     109,862,795        100.00%    ‐100.00%     ‐100.00%
                                                      573000 PURCHASE EQUIP‐NOT BUSES/COMP       4,488,000           4,488,000                 0               0               0                0       4,488,000        100.00%    ‐100.00%     ‐100.00%
                                                      573400 PURCHASE/LEASE EQUIPMENT‐TECH               0                   0                 0               0               0                0               0             NA          NA           NA
 FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total                                        158,938,842         120,152,067           349,081         349,081       2,510,684        2,859,765     117,292,302         97.62%     ‐99.71%      ‐98.84%
 TRANSFERS & OTHER OUTLAYS                            593000 OPERATING TRANSFER TO OTH FUND        856,345             856,345            26,418          32,604               0           32,604         823,741         96.19%     ‐96.92%      ‐84.77%
                                                      599000 OTHER USES                        (12,060,954)        (12,060,954)        1,711,729       4,957,285               0        4,957,285     (17,018,239)       141.10%    ‐114.19%     ‐264.41%
                                                      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                                                                11,025,691          11,025,691         1,738,147       4,989,889               0        4,989,889       6,035,802         54.74%     ‐84.24%       81.03%

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%     ‐98.31%      ‐83.67%




                                                                                                                       Page 17 of 22
                                                                                       DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2023 DEBT SERVICE (DETAIL)
                                                                                      STATEMENT OF REVENUE & EXPENDITURES
                                                                                                   9/31/1931
                                                                                                 (UNAUDITED)
                                                                                                                                                                                                     1          3
                                                                                                                                                                                  % of
                                                                        ORIGINAL      AMENDED       CURRENT                                     TOTAL REV/EXP   REMAINING                    MONTHLY    YTD
         Description           OBJECT       OBJECT DESCRIPTION                                                      REV/EXP YTD   ENCUMBRANCE                                  REMAINING
                                                                        BUDGET         BUDGET        MONTH                                          YTD          BALANCE                     VARIANCE VARIANCE
                                                                                                                                                                                BUDGET
 INTEREST                        415000 INVESTMENT INCOME                         0             0               0             0             0               0              0            NA           NA         NA
 INTEREST Total                                                                   0             0               0             0             0               0              0            NA           NA         NA
 TRANSFERS AND OTHER LOCAL       452000 OPER TRANSFERS FROM OTH FUND     29,976,191    29,976,191               0             0             0               0     29,976,191       100.00%     ‐100.00%   ‐100.00%
 TRANSFERS AND OTHER LOCAL Total                                         29,976,191    29,976,191               0             0             0               0     29,976,191       100.00%     ‐100.00%   ‐100.00%

TOTAL REVENUE                                                           29,976,191    29,976,191               0              0            0                0    29,976,191      100.00% ‐100.00% ‐100.00%

 TRANSFERS & OTHER OUTLAYS       593000 OPERATING TRANSFER TO OTH FUN             0             0               0             0             0               0              0            NA           NA         NA
 TRANSFERS & OTHER OUTLAYS Total                                                  0             0               0             0             0               0              0            NA           NA         NA
 DEBT SERVICE                    583000 INTEREST                          2,257,046     2,257,046               0             0             0               0      2,257,046       100.00%     ‐100.00%   ‐100.00%
                                 583100 REDEMPTION OF PRINCIPAL          27,719,145    27,719,145               0             0             0               0     27,719,145       100.00%     ‐100.00%   ‐100.00%
 DEBT SERVICE Total                                                      29,976,191    29,976,191               0             0             0               0     29,976,191       100.00%     ‐100.00%   ‐100.00%

TOTAL EXPENDITURES                                                      29,976,191    29,976,191               0              0            0                0    29,976,191      100.00% ‐100.00% ‐100.00%




                                                                                                    Page 18 of 22
                                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                                     FY2023 CAPITAL PROJECTS (DETAIL)
                                                                                                      STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                   9/31/1931
                                                                                                                 (UNAUDITED)
                                                                                                                                                                                                                                           1              3
                                                                                                                                                                                                                    % 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     12,655,819       25,304,060              0         25,304,060     403,695,940         94.10%       ‐97.05%        ‐76.41%
                                                  412200    DONATIONS                              (10,000)               0              0                0              0                  0               0             NA            NA             NA
                                                  419950    OTHER LOCAL REVENUES                         0                0              0                0              0                  0               0             NA            NA             NA
                                                  412150    CLUB DUES AND FEES                           0                0              0                0              0                  0               0             NA            NA             NA
                                                  412250    FUNDRAISING/MISC. SALES                      0                0              0                0              0                  0               0             NA            NA             NA
 LOCAL REVENUES Total                                                                          428,990,000      429,000,000     12,655,819       25,304,060              0         25,304,060     403,695,940         94.10%       ‐97.05%        ‐76.41%
 INTEREST                                         415000    INVESTMENT INCOME                    2,800,000        2,800,000        193,043          214,014              0            214,014       2,585,986         92.36%       ‐93.11%        ‐69.43%
 INTEREST Total                                                                                  2,800,000        2,800,000        193,043          214,014              0            214,014       2,585,986         92.36%       ‐93.11%        ‐69.43%
 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                                                                                431,790,000      431,800,000      12,848,862      25,518,074                0       25,518,074     406,281,926          94.09%       ‐97.02%        ‐76.36%

 INSTRUCTION                                      511000    TEACHERS                                                                      0              0                0                 0               0             NA            NA             NA
                                                  529000    OTHER EMPLOYEE BENEFITS                                                       0              0                0                 0               0             NA            NA             NA
                                                  530000    PURCHASED PROF/TECH SERVICES             5,000            5,000               0              0                0                 0           5,000        100.00%      ‐100.00%       ‐100.00%
                                                  561000    SUPPLIES                                                                      0              0                0                 0               0             NA            NA             NA
                                                  561200    COMPUTER SOFTWARE                                                             0              0                0                 0               0             NA            NA             NA
                                                  561500    EXPENDABLE EQUIPMENT                         0         (960,000)         35,245        167,735        1,823,622         1,991,357      (2,951,357)       307.43%      ‐103.67%       ‐169.89%
                                                  561600    EXPENDABLE COMPUTER EQUIPMENT                                                 0              0                0                 0               0             NA            NA             NA
                                                  573000    PURCHASE EQUIP‐NOT BUSES/COMP                0         960,000            7,973         34,187         646,635           680,822         279,178          29.08%       ‐99.17%        ‐85.76%
                                                  573400    PURCHASE/LEASE EQUIPMENT‐TECH                0               0                0              0               0                 0               0              NA            NA             NA
                                                  574000    DEPN EXPENSE‐LAND IMPROVEMENTS                                                0              0               0                 0               0              NA            NA             NA
                                                  574200    DEPRECIATION EXPENSE‐BUILDINGS               0                0              0               0               0                 0                0             NA           NA             NA
                                                  574400    DEPRECIATION EXPENSE‐EQUIPMEN                0                0              0               0               0                 0                0             NA           NA             NA
                                                  574800    DEPRECIATION EXPENSE‐COMPUTER                0                0               0              0                0                 0               0              NA           NA             NA
 INSTRUCTION Total                                                                                   5,000            5,000          43,218        201,922        2,470,257         2,672,179      (2,667,179)     ‐53343.57%      764.37%      16053.77%
 MAINTENANCE AND OPERATION OF PLANT SERVICES      519000    OTHER MANAGEMENT PERSONNEL                   0                0              0               0               0                 0                0             NA           NA             NA
                                                  519900    OTHER SALARIES & COMPENSATION                0                0              0               0               0                 0                0             NA           NA             NA
                                                  521000    STATE HEALTH INSURANCE                       0                0              0               0               0                 0                0             NA           NA             NA
                                                  523000    TEACHERS RETIREMENT SYSTEM                   0                0              0               0               0                 0                0             NA           NA             NA
                                                  529000    OTHER EMPLOYEE BENEFITS                      0                0              0               0               0                 0                0             NA            NA             NA
                                                  530000    PURCHASED PROF/TECH SERVICES             5,294           90,000              0               0          26,762            26,762           63,238         70.26%      ‐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
                                                  574000    DEPN EXPENSE‐LAND IMPROVEMEN                 0                0              0               0               0                 0                0             NA            NA             NA
                                                  574200    DEPRECIATION EXPENSE‐BUILDINGS               0                0              0               0               0                 0                0             NA           NA             NA
                                                  574400    DEPRECIATION EXPENSE‐EQUIPMEN                0                0              0               0               0                 0                0             NA           NA             NA
 MAINTENANCE AND OPERATION OF PLANT SERVICES Total                                                  45,882        1,202,279              0               0          28,435            28,435        1,173,845         97.63%      ‐100.00%       ‐100.00%
 STUDENT TRANSPORTATION SERVICE                    573000   PURCHASE EQUIP‐NOT BUSES/COMP                0                0              0               0               0                 0                0             NA            NA             NA
                                                  573200    PURCHASE/LEASE ‐ BUSES               1,000,000        1,000,000              0               0               0                 0        1,000,000        100.00%      ‐100.00%       ‐100.00%
                                                  574400    DEPRECIATION EXPENSE‐EQUIPMEN                0                0              0               0               0                 0                0             NA            NA             NA
                                                  574600    DEPRECIATION EXPENSE‐BUSES                   0                0              0               0               0                 0                0             NA            NA             NA
                                                  574800    DEPRECIATION EXPENSE‐COMPUTER                0                0              0               0               0                 0                0             NA            NA             NA
 STUDENT TRANSPORTATION SERVICE Total                                                            1,000,000        1,000,000              0               0               0                 0        1,000,000        100.00%      ‐100.00%       ‐100.00%




                                                                                                                     Page 19 of 22
                                                                                                            DEKALB COUNTY BOARD OF EDUCATION
                                                                                                        FY2023 CAPITAL PROJECTS (DETAIL)
                                                                                                         STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                      9/31/1931
                                                                                                                    (UNAUDITED)
                                                                                                                                                                                                                                            1              3
                                                                                                                                                                                                                      % of
                                                                                                 ORIGINAL        AMENDED         CURRENT                                         TOTAL REV/EXP     REMAINING                     MONTHLY          YTD
                    Description                      OBJECT        OBJECT DESCRIPTION                                                           REV/EXP YTD     ENCUMBRANCE                                        REMAINING
                                                                                                 BUDGET           BUDGET          MONTH                                              YTD            BALANCE                      VARIANCE       VARIANCE
                                                                                                                                                                                                                    BUDGET
 FACILITIES ACQUISITION AND CONSTRUCTION SERVICES    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         60,003         189,267                0           189,267       4,723,695        96.15%      ‐98.78%        ‐84.59%
                                                      521000   STATE HEALTH INSURANCE             467,208              467,208          7,488          24,357                0            24,357         442,851        94.79%      ‐98.40%        ‐79.15%
                                                      523000   TEACHERS RETIREMENT SYSTEM             743,475          743,475         11,985          37,775                0            37,775         705,700        94.92%      ‐98.39%        ‐79.68%
                                                      529000   OTHER EMPLOYEE BENEFITS                 99,677           99,677          2,108           6,557                0             6,557          93,120        93.42%      ‐97.89%        ‐73.69%
                                                      530000   PURCHASED PROF/TECH SERVICES         2,538,975        3,021,138        105,503         358,863          129,041           487,903       2,533,234        83.85%      ‐96.51%        ‐52.49%
                                                      530001   ARCHITECT/ENGINEER                   8,318,082       32,096,281        295,068         542,371        3,357,757         3,900,129      28,196,153        87.85%      ‐99.08%        ‐93.24%
                                                      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)       2,688,282         14,978          16,479           47,587            64,066       2,624,216        97.62%      ‐99.44%        ‐97.55%
                                                      561600   EXPENDABLE COMPUTER EQUIPMEN         3,259,000        6,221,875          6,899       1,357,899              736         1,358,635       4,863,240        78.16%      ‐99.89%        ‐12.70%
                                                      571000   LAND ACQUISITION & DEVELOPMEN       18,422,212       19,333,318              0               0                0                 0      19,333,318       100.00%     ‐100.00%       ‐100.00%
                                                      571500   LAND IMPROVEMENTS                       19,893                0              0               0                0                 0               0            NA           NA             NA
                                                      572000   BUILDING ACQUISIT/CNSTR/IMPRV      694,936,550      374,408,038      2,403,947       6,903,563       38,049,205        44,952,767     329,455,271        87.99%      ‐99.36%        ‐92.62%
                                                      573000   PURCHASE EQUIP‐NOT BUSES/COMP       (2,208,498)       5,040,150              0               0           59,063            59,063       4,981,087        98.83%     ‐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)       4,293,161        248,729         154,324        1,198,118         1,352,443       2,940,719        68.50%      ‐94.21%        ‐85.62%
                                                      574000   DEPN EXPENSE‐LAND IMPROVEMEN                 0                0              0               0                0                 0               0            NA           NA             NA
                                                      574200   DEPRECIATION EXPENSE‐BUILDINGS               0                0              0               0                0                 0               0            NA           NA             NA
                                                      574400   DEPRECIATION EXPENSE‐EQUIPMEN                0                0              0               0                0                 0               0            NA           NA             NA
                                                      574600   DEPRECIATION EXPENSE‐BUSES                   0                0              0               0                0                 0               0            NA           NA             NA
                                                      574800   DEPRECIATION EXPENSE‐COMPUTER                0                0              0               0                0                 0               0            NA           NA             NA
                                                      581000   DUES AND FEES                                0                0              0               0                0                 0               0            NA           NA             NA
                                                      589000   OTHER EXPENDITURES                           0                0              0               0                0                 0               0            NA           NA             NA
 FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total                                           729,323,050      453,723,966      3,156,709       9,591,455       42,841,506        52,432,961     401,291,006        88.44%      ‐99.30%        ‐91.54%
 TRANSFERS & OTHER OUTLAYS                            593000   OPERATING TRANSFER TO OTH FUN       83,403,442       83,403,442              0               0                0                 0      83,403,442       100.00%     ‐100.00%       ‐100.00%
 TRANSFERS & OTHER OUTLAYS Total                                                                   83,403,442       83,403,442              0               0                0                 0      83,403,442       100.00%     ‐100.00%       ‐100.00%
 DEBT SERVICE                                         581000   DUES AND FEES                                0                0              0               0                0                 0               0            NA           NA             NA
                                                      583000   INTEREST                                     0                0              0               0                0                 0               0            NA           NA             NA
                                                      583100   REDEMPTION OF PRINCIPAL              5,572,080        5,572,080              0               0                0                 0       5,572,080       100.00%     ‐100.00%       ‐100.00%
 DEBT SERVICE Total                                                                                 5,572,080        5,572,080              0               0                0                 0       5,572,080       100.00%     ‐100.00%       ‐100.00%

TOTAL EXPENDITURES                                                                              819,349,454      544,906,767      3,199,927       9,793,377       45,340,197        55,133,574     489,773,193        89.88%       ‐99.41%        ‐92.81%




                                                                                                                        Page 20 of 22
                                                                                            DEKALB COUNTY BOARD OF EDUCATION
                                                                                          FY2023 SCHOOL NUTRITION (DETAIL)
                                                                                           STATEMENT OF REVENUE & EXPENDITURES
                                                                                                        9/31/1931
                                                                                                      (UNAUDITED)
                                                                                                                                                                                                               1            3
                                                                                                                                                                                            % 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        26,274            53,044             0             53,044        (53,044)            NA           NA           NA
                                 416120    STUDENT SALES‐BRKF PROGRAMS        3,371,803     9,652,678           168               209             0                209      9,652,469        100.00%     ‐100.00%      ‐99.99%
                                 416210    SUPPL SALES ‐ BRKF‐LUNCH PROG        803,709       803,709           180               292             0                292        803,417         99.96%      ‐99.98%      ‐99.85%
                                 416220    ADULT SALES ‐ BRKF‐LUNCH PROG        401,855       401,855         7,511             7,875             0              7,875        393,980         98.04%      ‐98.13%      ‐92.16%
                                 419950    OTHER LOCAL REVENUES                 836,204       836,204       374,966           596,620             0            596,620        239,584         28.65%      ‐55.16%      185.39%
                                 416230    CONTR SALES ‐ BRKF‐LUNCH PROG              0             0             0                 0             0                  0              0             NA           NA           NA
 LOCAL REVENUES Total                                                        11,694,446    11,694,446       409,099           658,040             0            658,040     11,036,406         94.37%      ‐96.50%      ‐77.49%
 INTEREST                        415000    INVESTMENT INCOME                          0             0         9,576            24,940             0             24,940        (24,940)            NA           NA           NA
 INTEREST Total                                                                       0             0         9,576            24,940             0             24,940        (24,940)            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        60,628           383,968             0            383,968        830,526         68.38%      ‐95.01%       26.46%
 STATE SOURCES Total                                                          1,214,494     1,214,494        60,628           383,968             0            383,968        830,526         68.38%      ‐95.01%       26.46%
 FEDERAL SOURCES                 445100    CHILD NUTR PROG SERVICE GRANTS    26,631,649    26,631,649     4,636,984         7,889,552             0          7,889,552     18,742,097         70.38%      ‐82.59%       18.50%
                                 445110    CHILD NUTR PROG GRANTS            19,423,204    19,423,204     1,552,862         2,640,927             0          2,640,927     16,782,277         86.40%      ‐92.01%      ‐45.61%
                                 445120    (CACFP) FEDERAL GRANTS                     0             0             0                 0             0                  0              0             NA           NA           NA
                                 445130    FED REIMB ‐ AFTER‐SCHOOL SNACK       366,134       366,134        54,388            87,938             0             87,938        278,196         75.98%      ‐85.15%       ‐3.93%
                                 445200    OTH FED GRANTS THRU GA DOE            50,000        50,000             0                 0             0                  0         50,000        100.00%     ‐100.00%     ‐100.00%
                                 445350    CARES ACT‐ESSER                            0             0     1,707,369         1,707,369             0          1,707,369     (1,707,369)            NA           NA           NA
                                 449000    REV ATTRIB ‐ USDA COMMODITIES      6,920,828     6,920,828       717,358         1,254,307             0          1,254,307      5,666,521         81.88%      ‐89.63%      ‐27.51%
 FEDERAL SOURCES Total                                                       53,391,815    53,391,815     8,668,960        13,580,094             0         13,580,094     39,811,721         74.57%      ‐83.76%        1.74%
 TRANSFERS AND OTHER LOCAL      452000     OPER TRANSFERS FROM OTH FUND       2,800,000     2,800,000             0                 0             0                  0      2,800,000        100.00%     ‐100.00%     ‐100.00%
                                451300     ACCR INTEREST‐ISSUANCE OF BOND             0             0             0                 0             0                  0              0             NA           NA           NA
 TRANSFERS AND OTHER LOCAL Total                                              2,800,000     2,800,000             0                 0             0                  0      2,800,000        100.00%     ‐100.00%     ‐100.00%

TOTAL REVENUE                                                               69,100,755    69,100,755    9,148,263        14,647,043               0       14,647,043      54,453,712         78.80%      ‐86.76%      ‐15.21%

 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 EMPLOYE               0             0             0                 0              0                 0              0             NA           NA           NA
                                  514200   SALARY OF CLERICAL STAFF             193,624             0        12,122            35,728              0            35,728        (35,728)            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 MECHAN               0             0             0                 0              0                 0              0             NA           NA           NA
                                  518400   SCHOOL NUTR PROGRAM CAFETERIA     18,545,009    18,545,009     1,474,582         2,130,461              0         2,130,461     16,414,548         88.51%      ‐92.05%      ‐54.05%
                                  519000   OTHER MANAGEMENT PERSONNEL         1,927,669     1,927,669       114,255           296,098              0           296,098      1,631,571         84.64%      ‐94.07%      ‐38.56%
                                  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       419,416           470,446              0           470,446      4,740,284         90.97%      ‐91.95%      ‐63.89%
                                  523000   TEACHERS RETIREMENT SYSTEM         1,532,460     1,532,460       125,433           191,489              0           191,489      1,340,971         87.50%      ‐91.81%      ‐50.02%
                                  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        78,497           159,104              0           159,104        (50,050)       ‐45.90%      ‐28.02%      483.58%
                                  529000   OTHER EMPLOYEE BENEFITS            1,128,821     1,128,821       108,473           164,539              0           164,539        964,282         85.42%      ‐90.39%      ‐41.70%
                                  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             0             2,239         95,911            98,150            929          0.94%     ‐100.00%      ‐90.96%
                                  544100   RENTAL OF LAND OR BUILDINGS          300,000       300,000        35,134            84,280         65,720           150,000        150,000         50.00%      ‐88.29%       12.37%



                                                                                                        Page 21 of 22
                                                                                          DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2023 SCHOOL NUTRITION (DETAIL)
                                                                                         STATEMENT OF REVENUE & EXPENDITURES
                                                                                                      9/31/1931
                                                                                                    (UNAUDITED)
                                                                                                                                                                                                               1            3
                                                                                                                                                                                            % 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         1,076             2,685                0             2,685         99,315         97.37%      ‐98.95%      ‐89.47%
                                559500   OTHER PURCHASED SERVICES             319,400       319,400             0                 0          128,747           128,747        190,653         59.69%     ‐100.00%     ‐100.00%
                                561000   SUPPLIES                           6,547,776     6,457,776       192,735           481,116        1,045,464         1,526,580      4,931,196         76.36%      ‐97.02%      ‐70.20%
                                561500   EXPENDABLE EQUIPMENT                 327,747       217,747        37,080            43,751          268,241           311,992        (94,245)       ‐43.28%      ‐82.97%      ‐19.63%
                                561600   EXPENDABLE COMPUTER EQUIPMEN               0       100,000        23,925            23,925           17,480            41,405         58,595         58.60%      ‐76.08%       ‐4.30%
                                563000   PURCHASED FOOD                    21,732,668    22,026,292     1,309,563         3,178,104        7,670,877        10,848,981     11,177,312         50.75%      ‐94.05%      ‐42.29%
                                563500   FOOD ACQUISITIONS ‐ USDA           4,025,000     4,025,000       991,500         1,528,449          985,544         2,513,993      1,511,007         37.54%      ‐75.37%       51.90%
                                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        24,720            24,720          157,322           182,043      5,067,957         96.53%      ‐99.53%      ‐98.12%
                                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    68,785,787     4,948,510         8,819,135       10,453,013        19,272,147     49,513,640         71.98%      ‐92.81%      ‐48.72%
 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    68,785,787    4,948,510         8,819,135       10,453,013        19,272,147      49,513,640         71.98%      ‐92.81%      ‐48.72%




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