DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2022
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 800,446,263 800,454,885 175,157,418 431,128,888 0 431,128,888 369,325,998 46.14%
INTEREST 90,000 90,000 614,427 1,305,060 0 1,305,060 (1,215,060) ‐1350.07%
STATE SOURCES 503,214,960 503,516,460 48,732,788 108,450,509 0 108,450,509 395,065,951 78.46%
TRANSFERS AND OTHER LOCAL 1,448,256 1,448,256 0 9,801 0 9,801 1,438,455 99.32%
Total Revenue 1,305,199,478 1,305,509,601 224,504,633 540,894,258 0 540,894,258 764,615,343 58.57%
INSTRUCTION 706,178,587 706,776,736 71,835,021 163,386,507 15,094,205 178,480,712 528,296,024 74.75%
PUPIL SERVICES 138,865,764 138,502,195 6,551,632 15,720,962 3,007,935 18,728,897 119,773,298 86.48%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 24,580,183 19,550,630 1,072,231 5,033,499 291,496 5,324,995 14,225,635 72.76%
INSTRUCTIONAL STAFF TRAINING 1,156,403 1,158,782 0 1,166 23,505 24,671 1,134,111 97.87%
EDUCATIONAL MEDIA SERVICES 16,664,318 16,809,318 1,147,318 2,410,336 305,585 2,715,922 14,093,396 83.84%
GENERAL ADMINISTRATION 44,175,446 44,323,650 23,715,022 27,039,464 1,016,333 28,055,797 16,267,853 36.70%
SCHOOL ADMINISTRATION 74,209,904 74,174,904 6,719,298 22,205,119 0 22,205,119 51,969,784 70.06%
SUPPORT SERVICES ‐ BUSINESS 18,798,663 18,565,459 997,357 5,543,271 1,630,354 7,173,625 11,391,834 61.36%
MAINTENANCE AND OPERATION OF PLANT SERVICES 180,228,363 180,144,468 9,963,185 38,876,794 19,273,396 58,150,190 121,994,278 67.72%
STUDENT TRANSPORTATION SERVICE 81,196,368 81,550,263 5,254,603 13,907,147 1,027,299 14,934,445 66,615,817 81.69%
SUPPORT SERVICES ‐ CENTRAL 28,896,529 31,629,345 2,196,394 9,031,691 1,842,930 10,874,621 20,754,724 65.62%
OTHER SUPPORT SERVICES 1,932,772 1,932,772 102,312 262,720 0 262,720 1,670,052 86.41%
SCHOOL NUTRITION PROGRAM 1,005,000 1,005,000 0 0 0 0 1,005,000 100.00%
ENTERPRISE OPERATIONS 1,346,246 1,346,246 420 420 1,434 1,854 1,344,393 99.86%
TRANSFERS & OTHER OUTLAYS 7,837,334 7,837,334 0 0 0 0 7,837,334 100.00%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,327,071,880 1,325,307,102 129,554,793 303,419,097 43,514,471 346,933,568 978,373,534 73.82%
Revenues OVER/UNDER Expenditures (21,872,401) (19,797,501) 94,949,839 237,475,160 193,960,690
BEGINNING BALANCE (Estimated) 265,464,594 265,464,594
ASSIGNED BALANCE (Gold Case) 45,000,000 45,000,000
UNASSIGNED STARTING BALANCE (Estimated) 220,464,594 220,464,594
ENDING BALANCE 457,939,755 414,425,284
1
FY2023
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,325,307,102
UNEXPENDED BUDGET
$1,021,888,005 77.1%
YTD EXPENSE
$303,419,097 22.9%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2023
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 163,386,507 , 53.8%
PUPIL SERVICES,
15,720,962 , 5.2%
IMPROVEMENT OF
INSTRUCTIONAL SERVICES,
5,033,499 , 1.7%
OTHER SUPPORT SERVICES,
INSTRUCTIONAL STAFF
262,720 , 0.1%
TRAINING, 1,166 , 0.0%
DEBT SERVICE, 0 , 0.0%
SCHOOL NUTRITION EDUCATIONAL MEDIA
PROGRAM, 0 , 0.0% SERVICES, 2,410,336 , 0.8%
TRANSFERS & OTHER GENERAL
OUTLAYS, 0 , 0.0% ADMINISTRATION,
ENTERPRISE OPERATIONS, 420 27,039,464 , 8.9%
, 0.0%
SCHOOL
SUPPORT SERVICES ‐ CENTRAL, ADMINISTRATION,
9,031,691 , 3.0% MAINTENANCE AND 22,205,119 , 7.3%
OPERATION, 38,876,794 , 12.8% SUPPORT SERVICES ‐
STUDENT TRANSPORTATION BUSINESS, 5,543,271 , 1.8%
SERVICE, 13,907,147 , 4.6%
GENERAL OPERATIONS YTD EXPENSES
$303,419,097
3
FY2023
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200
INSTRUCTION $163.387
PUPIL SERVICES $15.721
IMPROVEMENT OF INSTRUCTIONAL… $5.033
INSTRUCTIONAL STAFF TRAINING $0.001
EDUCATIONAL MEDIA SERVICES $2.410
GENERAL ADMINISTRATION $27.039
SCHOOL ADMINISTRATION $22.205
SUPPORT SERVICES ‐ BUSINESS $5.543
MAINTENANCE AND OPERATION $38.877
STUDENT TRANSPORTATION SERVICE $13.907
SUPPORT SERVICES ‐ CENTRAL $9.032
OTHER SUPPORT SERVICES $0.263
SCHOOL NUTRITION PROGRAM $0.000
ENTERPRISE OPERATIONS $0.000
TRANSFERS & OTHER OUTLAYS $0.000
DEBT SERVICE $0.000
GENERAL OPERATIONS YTD EXPENSES
$303,419,097
4
FY2023
DCSD General Fund
YTD REVENUE Budget vs Collections
900
Millions
$800.45
800
700
600
$503.52
500
REVENUE BUDGET
$431.13
YTD ACTUALS
400 Series8
300
200
$108.45
100
$0.09 $1.31 $1.45 $0.01
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $801,993,141 Actual: $432,443,748 53.92%
(STATE) Budgeted: $503,516,460 Actual: $108,450,509 21.54%
TOTAL Budgeted: $1,305,509,601 Actual: $540,894,258 41.43%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 11,276,496 11,639,309 2,667,351 9,452,111 0 9,452,111 2,187,198 18.79%
INTEREST 58,422 58,422 701 2,145 0 2,145 56,277 96.33%
STATE SOURCES 38,574,053 38,334,119 1,314,144 4,079,800 0 4,079,800 34,254,319 89.36%
FEDERAL SOURCES 540,411,756 692,395,791 4,937,152 67,055,623 0 67,055,623 625,340,168 90.32%
TRANSFERS AND OTHER LOCAL 4,134,283 4,134,988 40,637 74,651 0 74,651 4,060,337 98.19%
Total Revenue 594,455,010 746,562,629 8,959,986 80,664,330 0 80,664,330 665,898,299 89.20%
INSTRUCTION 161,538,504 275,426,565 4,202,688 15,126,543 5,258,144 20,384,687 255,041,878 92.60%
PUPIL SERVICES 64,541,459 43,531,792 1,934,907 4,751,593 359,729 5,111,323 38,420,470 88.26%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 30,666,261 5,719,672 1,455,416 1,741,705 384,147 2,125,851 3,593,821 62.83%
INSTRUCTIONAL STAFF TRAINING 70,390,913 55,333,395 1,813,942 5,936,473 400,695 6,337,167 48,996,228 88.55%
EDUCATIONAL MEDIA SERVICES 3,011,182 6,089,298 3,848 28,433 3,983 32,416 6,056,882 99.47%
FEDERAL GRANT ADMINISTRATION 1,343,788 9,363,849 369,700 1,516,944 152,802 1,669,746 7,694,103 82.17%
GENERAL ADMINISTRATION 55,718,199 76,407,796 73,633 407,415 77,281 484,695 75,923,101 99.37%
SCHOOL ADMINISTRATION 27,892,879 3,689,630 18,710 108,552 0 108,552 3,581,077 97.06%
SUPPORT SERVICES ‐ BUSINESS 26,274,378 321,733 15,314 71,538 7,614 79,151 242,582 75.40%
MAINTENANCE AND OPERATION OF PLANT SERVICES 79,291,427 63,607,471 65,531 331,138 307,651 638,789 62,968,682 99.00%
STUDENT TRANSPORTATION SERVICE 29,329,108 4,703,926 20,334 323,520 483 324,003 4,379,923 93.11%
SUPPORT SERVICES ‐ CENTRAL 81,023,210 4,351,855 63,359 2,537,821 2,001,826 4,539,648 (187,792) ‐4.32%
OTHER SUPPORT SERVICES 1,650,799 3,929,239 55,728 86,890 2,955 89,845 3,839,395 97.71%
SCHOOL NUTRITION PROGRAM 53,747,141 22,069,515 0 109,763 872,265 982,028 21,087,487 95.55%
ENTERPRISE OPERATIONS 2,545,325 2,545,325 585,017 891,615 362,394 1,254,009 1,291,316 50.73%
COMMUNITY SERVICES OPERATIONS 19,872 19,872 0 0 0 0 19,872 100.00%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,938,842 120,152,067 170,034 519,115 2,340,650 2,859,765 117,292,302 97.62%
TRANSFERS & OTHER OUTLAYS 11,025,691 11,025,691 1,754,374 6,744,263 0 6,744,263 4,281,429 38.83%
Total Expenditures 858,948,979 708,288,692 12,602,534 41,233,319 12,532,619 53,765,939 654,522,754 92.41%
Revenues OVER/UNDER Expenditures (264,493,969) 38,273,937 (3,642,548) 39,431,011 26,898,392 11,375,545
BEGINNING BALANCE (Estimated) 562,660 562,660
ENDING BALANCE 39,993,671 27,461,052
6
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
INTEREST 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 29,976,191 29,976,191 0 0 0 0 29,976,191 100.00%
Total Revenue 29,976,191 29,976,191 0 0 0 0 29,976,191 100.00%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
DEBT SERVICE 29,976,191 29,976,191 0 0 0 0 29,976,191 100.00%
Total Expenditures 29,976,191 29,976,191 0 0 0 0 29,976,191 100.00%
Revenues OVER/UNDER Expenditures 0 0 0 0 0 0
BEGINNING BALANCE (Estimated) 47,605 47,605
ENDING BALANCE 47,605 47,605
7
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 428,990,000 429,000,000 12,507,285 37,811,345 0 37,811,345 391,188,655 91.19%
INTEREST 2,800,000 2,800,000 193,779 407,793 0 407,793 2,392,207 85.44%
STATE SOURCES 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 431,790,000 431,800,000 12,701,063 38,219,138 0 38,219,138 393,580,862 91.15%
INSTRUCTION 5,000 5,000 137,461 339,383 3,036,427 3,375,810 (3,370,810) ‐67416.20%
PUPIL SERVICES 0 10,000 0 0 0 0 10,000 100.00%
MAINTENANCE AND OPERATION OF PLANT SERVICES 45,882 1,202,279 0 81,584 0 81,584 1,120,695 93.21%
STUDENT TRANSPORTATION SERVICE 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 453,723,966 3,034,272 12,544,142 47,475,290 60,019,432 393,704,534 86.77%
TRANSFERS & OTHER OUTLAYS 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00%
DEBT SERVICE 5,572,080 5,572,080 0 0 0 0 5,572,080 100.00%
Total Expenditures 819,349,454 544,916,767 3,171,733 12,965,109 50,511,717 63,476,826 481,439,941 88.35%
Revenues OVER/UNDER Expenditures (387,559,454) (113,116,767) 9,529,331 25,254,028 (25,257,689) (87,859,079)
BEGINNING BALANCE (Estimated) 364,500,000 364,500,000
ENDING BALANCE 389,754,028 339,242,311
8
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 11,694,446 11,694,446 330,270 988,310 0 988,310 10,706,136 91.55%
INTEREST 0 0 12,105 37,046 0 37,046 (37,046) NA
STATE SOURCES 1,214,494 1,214,494 60,628 444,596 0 444,596 769,898 63.39%
FEDERAL SOURCES 53,391,815 53,391,815 4,140,563 17,720,657 0 17,720,657 35,671,158 66.81%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 69,100,755 69,100,755 4,543,566 19,190,609 0 19,190,609 49,910,146 72.23%
GENERAL ADMINISTRATION 0 0 0 0 0 0 0 NA
SUPPORT SERVICES ‐ BUSINESS 66,790 0 0 0 0 0 0 NA
SCHOOL NUTRITION PROGRAM 68,718,997 68,620,216 5,734,977 14,554,111 6,945,283 21,499,395 47,120,821 68.67%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 68,785,787 68,620,216 5,734,977 14,554,111 6,945,283 21,499,395 47,120,821 68.67%
Revenues OVER/UNDER Expenditures 314,968 480,539 (1,191,410) 4,636,498 (2,308,786) 2,789,325
BEGINNING BALANCE (Estimated) 18,476,000 18,476,000
ENDING BALANCE 23,112,498 16,167,214
9