2022_10 FY2023 DETAIL FINANCIAL REPORT (1)

AID 1452431 · View on Simbli

Agenda Item

i. F.3.a. Approval of the October 2022 Monthly Financial Reports

Summary: Presented by: Mrs. Masana Mailliard, Interim Chief Financial Officer, Division of Finance
Request: It is requested that the Board of Education accept the October 2022 Monthly Financial Report.
Contact: Mrs. Masana Mailliard, Interim 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
                                                                                                    10/31/2022
                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                            1            4
                                                                                                                                                                                                         % 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       171,919,314      417,513,244             0        417,513,244      328,408,508         44.03%      ‐76.95%      67.92%
                                   411210    OTHER SALES TAXES                    15,000,000       15,000,000                 0        2,378,825             0          2,378,825       12,621,175         84.14%     ‐100.00%     ‐52.42%
                                   411900    OTHER TAXES                           2,800,000        2,800,000                 0        1,134,421             0          1,134,421        1,665,579         59.48%     ‐100.00%      21.55%
                                   411910    TITLE AD VALOREM TAX (TAVT)          29,000,000       29,000,000         3,061,068        9,194,405             0          9,194,405       19,805,595         68.30%      ‐89.44%      ‐4.89%
                                   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            96,872          431,882             0            431,882         (356,882)      ‐475.84%       29.16%    1627.53%
                                   419200    CONTRIBUTIONS‐PRIVATE SOURCES                  0               0                 0              565             0                565             (565)            NA           NA          NA
                                   419400    TEXTBOOK SALES                             1,000           1,000               300            2,300             0              2,300           (1,300)      ‐130.00%      ‐70.00%     590.00%
                                   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            68,009          461,008             0            461,008        1,388,384         75.07%      ‐96.32%     ‐25.22%
                                   411990    CHARTER COMMISSION LOCAL REV                                                     0                0             0                  0                0             NA           NA          NA
                                   419500    SERVICES PROVIDED OTHER LUAS                   0               0             1,855            2,238             0              2,238           (2,238)            NA           NA          NA
                                   419955    REVENUE CLEARING ACCT                          0               0            10,000           10,000             0             10,000          (10,000)            NA           NA          NA
 LOCAL REVENUES Total                                                             800,446,263     800,454,885       175,157,418      431,128,888             0        431,128,888      369,325,998         46.14%      ‐78.12%      61.58%
 INTEREST                          415000    INVESTMENT INCOME                         90,000          90,000           614,427        1,305,060             0          1,305,060       (1,215,060)     ‐1350.07%      582.70%    4250.20%
 INTEREST Total                                                                        90,000          90,000           614,427        1,305,060             0          1,305,060       (1,215,060)     ‐1350.07%      582.70%    4250.20%
 STATE SOURCES                     431200    TOTAL QBE FORMULA EARNINGS           597,024,602     597,024,602        56,996,069      140,844,553             0        140,844,553      456,180,049         76.41%      ‐90.45%     ‐29.23%
                                   431220    QBE ALLOTMENT (OPER COSTS)            40,638,153      40,638,153         3,380,527       13,540,144             0         13,540,144       27,098,009         66.68%      ‐91.68%      ‐0.04%
                                   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           963,939        3,333,439             0          3,333,439        8,082,163         70.80%      ‐91.56%     ‐12.40%
                                   431400    QBE CONTRA ACCOUNT (DEBIT)          (152,200,413)   (152,200,413)      (12,683,443)     (50,733,634)            0        (50,733,634)    (101,466,779)        66.67%      ‐91.67%       0.00%
                                   438000    OTHER GRANTS FROM GEORGIA DOE          6,082,484       4,278,343            75,696        1,466,007             0          1,466,007        2,812,335         65.73%      ‐98.23%       2.80%
                                   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      503,516,460        48,732,788      108,450,509             0        108,450,509      395,065,951         78.46%      ‐90.32%     ‐35.38%
 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%     ‐97.97%

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%      106.36%       24.29%

 INSTRUCTION                        511000   TEACHERS                            376,680,184      376,631,116        39,477,522       81,388,548            259        81,388,807      295,242,309         78.39%      ‐89.52%      ‐35.17%
                                    511300   SUBSTITUTE/TEMPORARY EMPLOYEE            35,000           35,000         1,323,303        2,972,899              0         2,972,899       (2,937,899)     ‐8394.00%     3680.86%    25381.99%
                                    511400   SUBSTITUTE/TEMPORARY EMPLOYEE                 0                0            25,422           79,212              0            79,212          (79,212)            NA           NA           NA
                                    511500   EXTENDED DAY ‐ TEACHERS                       0                0            75,496           76,505              0            76,505          (76,505)            NA           NA           NA
                                    511600   PROF DEVELOPMENT STIPENDS                     0                0                 0            7,997              0             7,997           (7,997)            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         2,800,331        5,713,778              0         5,713,778       27,358,396         82.72%      ‐91.53%      ‐48.17%
                                    513000   PRINCIPAL                                     0                0                 0                0              0                 0                0             NA           NA           NA
                                    514000   AIDES AND PARAPROFESSIONALS          27,584,428       27,443,431         1,973,981        4,968,002              0         4,968,002       22,475,428         81.90%      ‐92.81%      ‐45.69%
                                    514200   SALARY OF CLERICAL STAFF                      0                0             9,346            9,346              0             9,346           (9,346)            NA           NA           NA
                                    514500   INTERPRETER                             238,320          238,320            14,446           28,892              0            28,892          209,428         87.88%      ‐93.94%      ‐63.63%
                                    516100   TECHNOLOGY SPECIALIST                   146,094          146,094             6,463           12,927              0            12,927          133,167         91.15%      ‐95.58%      ‐73.46%
                                    516400   PHYS/OCCUP/SPEECH THERAPIST           8,158,638        8,158,638           587,232        1,216,643              0         1,216,643        6,941,995         85.09%      ‐92.80%      ‐55.26%
                                    517200   ELEMENTARY COUNSELOR                     79,287           79,287             4,484           11,211              0            11,211           68,077         85.86%      ‐94.34%      ‐57.58%
                                    517300   SECONDARY COUNSELOR                                                              0                0              0                 0                0             NA           NA           NA
                                    517800   GRADUATION COACH                                                                 0                0              0                 0                0             NA           NA           NA
                                    519000   OTHER MANAGEMENT PERSONNEL                     0               0                 0                0              0                 0                0             NA           NA           NA
                                    519900   OTHER SALARIES & COMPENSATION        (29,503,102)    (29,493,102)              770            6,149              0             6,149      (29,499,251)       100.02%     ‐100.00%     ‐100.06%
                                    519910   EXTRA ACTIVITY SALARIES                  575,000         575,000                 0                0              0                 0          575,000        100.00%     ‐100.00%     ‐100.00%



                                                                                                     Page 1 of 22
                                                                                    DEKALB COUNTY BOARD OF EDUCATION
                                                                                   FY2023 GENERAL FUND (DETAIL)
                                                                                  STATEMENT OF REVENUE & EXPENDITURES
                                                                                               10/31/2022
                                                                                             (UNAUDITED)
                                                                                                                                                                                                                       1            4
                                                                                                                                                                                                     % 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
                                  520000   EMPLOYEE BENEFITS                           0              0                 0                0                0                 0                0            NA           NA           NA
                                  521000   STATE HEALTH INSURANCE             74,940,781     74,872,741         5,772,700       11,157,812                0        11,157,812       63,714,929        85.10%      ‐92.29%      ‐55.29%
                                  523000   TEACHERS RETIREMENT SYSTEM         89,833,422     89,766,950         7,254,108       15,355,369                0        15,355,369       74,411,580        82.89%      ‐91.92%      ‐48.68%
                                  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           624,711        2,741,876           40,046         2,781,922        6,463,078        69.91%      ‐93.24%      ‐11.03%
                                  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     18,097,272         5,313,130       10,633,216                0        10,633,216        7,464,056        41.24%      ‐70.64%       76.27%
                                  530000   PURCHASED PROF/TECH SERVICES       16,534,785     11,195,139           621,958        1,155,720        1,854,059         3,009,779        8,185,360        73.12%      ‐94.44%      ‐69.03%
                                  530010   PURCHASED SERVICES‐OTHER FEES       1,994,072      1,994,072            82,704        1,323,777           15,836         1,339,613          654,459        32.82%      ‐95.85%       99.16%
                                  530070   ADA‐PURCHASED PROF/TECH SERVIC         35,000         35,000                 0              100                0               100           34,900        99.71%     ‐100.00%      ‐99.14%
                                  532100   CONTRACTED SERV‐TEACHERS                    0              0                 0                0                0                 0                0            NA           NA           NA
                                  543000   REPAIR & MAINTENANCE SERVICE          170,000        238,950               847            6,896           28,184            35,080          203,870        85.32%      ‐99.65%      ‐91.34%
                                  544100   RENTAL OF LAND OR BUILDINGS            30,000         48,042                 0           18,042                0            18,042           30,000        62.45%     ‐100.00%       12.66%
                                  544200   RENTAL OF EQUIPMENT & VEHICLES         99,993         99,993                 0                0           14,349            14,349           85,644        85.65%     ‐100.00%     ‐100.00%
                                  553000   COMMUNICATION                          43,340         45,889           (27,938)         (27,204)           1,379           (25,824)          71,713       156.28%     ‐160.88%     ‐277.84%
                                  553200   COMMUNICATION‐WEB SUBSCRPT/LIC        436,566      4,596,876           181,647        1,821,864        1,472,103         3,293,967        1,302,909        28.34%      ‐96.05%       18.90%
                                  558000   TRAVEL ‐ EMPLOYEES                    910,474        899,723            40,208           86,775           10,678            97,453          802,271        89.17%      ‐95.53%      ‐71.07%
                                  559400   PAYMENTS TO CHARTER SCHOOLS        46,826,936     46,826,936         4,471,988       18,379,671                0        18,379,671       28,447,265        60.75%      ‐90.45%       17.75%
                                  559500   OTHER PURCHASED SERVICES                    0              0                 0                0                0                 0                0            NA           NA           NA
                                  561000   SUPPLIES                            7,085,660      6,262,732           367,134        1,208,237          536,618         1,744,855        4,517,878        72.14%      ‐94.14%      ‐42.12%
                                  561100   SUPPLIES ‐ TECHNOLOGY RELATED         195,616        277,207            39,221           51,114           36,972            88,086          189,122        68.22%      ‐85.85%      ‐44.68%
                                  561200   COMPUTER SOFTWARE                   7,648,392      7,154,029             1,848        1,780,744           21,467         1,802,211        5,351,818        74.81%      ‐99.97%      ‐25.33%
                                  561500   EXPENDABLE EQUIPMENT                2,283,720      2,239,060            87,898          241,167          369,733           610,900        1,628,160        72.72%      ‐96.07%      ‐67.69%
                                  561600   EXPENDABLE COMPUTER EQUIPMENT         603,046        716,069            34,574           98,111          183,413           281,523          434,545        60.68%      ‐95.17%      ‐58.90%
                                  564000   DIGITAL/ELECTRONIC TEXTBOOKS           37,250        729,599           140,791          163,668          263,601           427,269          302,330        41.44%      ‐80.70%      ‐32.70%
                                  564100   TEXTBOOKS ‐ PRINTED                 7,131,545     10,731,439           472,978          476,218       10,067,050        10,543,268          188,171         1.75%      ‐95.59%      ‐86.69%
                                  564200   BOOKS (OTHER THAN TEXTBOOKS)          853,634         79,790             6,758           13,843           16,323            30,165           49,625        62.19%      ‐91.53%      ‐47.95%
                                  572000   BUILDING ACQUISIT/CNSTR/IMPRV               0              0                 0                0                0                 0                0            NA           NA           NA
                                  573000   PURCHASE EQUIP‐NOT BUSES/COMP       2,132,518      1,649,929               538            6,380           70,466            76,846        1,573,084        95.34%      ‐99.97%      ‐98.84%
                                  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                         772,973        949,798            48,423          201,003           90,901           291,904          657,894        69.27%      ‐94.90%      ‐36.51%
                                  589000   OTHER EXPENDITURES                  1,000,000        975,481                 0                0                0                 0          975,481       100.00%     ‐100.00%     ‐100.00%
INSTRUCTION Total                                                            706,178,587    706,776,736        71,835,021      163,386,507       15,094,205       178,480,712      528,296,024        74.75%      ‐89.84%      ‐30.65%
PUPIL SERVICES                    511000   TEACHERS                                    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              0                 0            2,599                0             2,599           (2,599)           NA           NA           NA
                                  514000   AIDES AND PARAPROFESSIONALS           169,883        169,883             3,938           16,433                0            16,433          153,451        90.33%      ‐97.68%      ‐70.98%
                                  514200   SALARY OF CLERICAL STAFF            2,039,336      2,039,336           168,813          667,768                0           667,768        1,371,568        67.26%      ‐91.72%       ‐1.77%
                                  514600   ATHLETICS PERSONNEL                   714,952        714,952            63,521          252,407                0           252,407          462,545        64.70%      ‐91.12%        5.91%
                                  514900   #N/A                                                                         0                0                0                 0                0            NA           NA           NA
                                  516300   SCH NURSE/SPEC EDUC NURSE LPN       4,911,504      4,911,504           428,412        1,002,494                0         1,002,494        3,909,010        79.59%      ‐91.28%      ‐38.77%
                                  516400   PHYS/OCCUP/SPEECH THERAPIST           118,977        118,977                 0           29,900                0            29,900           89,077        74.87%     ‐100.00%      ‐24.61%
                                  517100   TEACHER SUPT SPEC/DIAG/AUDIO        1,946,665      1,946,665            69,997          139,995                0           139,995        1,806,670        92.81%      ‐96.40%      ‐78.43%
                                  517200   ELEMENTARY COUNSELOR                8,709,649      8,709,649         1,542,836        2,449,605                0         2,449,605        6,260,044        71.87%      ‐82.29%      ‐15.62%
                                  517300   SECONDARY COUNSELOR                15,106,660     15,106,660         1,076,150        3,322,943                0         3,322,943       11,783,717        78.00%      ‐92.88%      ‐34.01%
                                  517400   SCHOOL PSYCHOLOGIST                 4,414,036      4,414,036           283,552          602,970                0           602,970        3,811,066        86.34%      ‐93.58%      ‐59.02%
                                  517600   SCHOOL SOCIAL WORKER                3,859,986      3,859,986           291,111          636,483                0           636,483        3,223,503        83.51%      ‐92.46%      ‐50.53%
                                  517700   FAMILY SERVICES/PARENT COORD        2,732,850      2,732,850           207,140          605,992                0           605,992        2,126,858        77.83%      ‐92.42%      ‐33.48%
                                  517800   GRADUATION COACH                                                             0                0                0                 0                0            NA           NA           NA
                                  519000   OTHER MANAGEMENT PERSONNEL         58,254,987     58,229,987           159,446          588,385                0           588,385       57,641,602        98.99%      ‐99.73%      ‐96.97%
                                  519100   OTHER ADMINISTRATIVE PERSONNEL      7,820,469      7,820,469           564,971        1,292,311                0         1,292,311        6,528,158        83.48%      ‐92.78%      ‐50.43%
                                  519900   OTHER SALARIES & COMPENSATION         767,000        767,000             5,338           32,813                0            32,813          734,187        95.72%      ‐99.30%      ‐87.17%
                                  519910   EXTRA ACTIVITY SALARIES                90,000        125,000                 0                0                0                 0          125,000       100.00%     ‐100.00%     ‐100.00%
                                  521000   STATE HEALTH INSURANCE              7,498,812      7,498,812           558,179        1,347,194                0         1,347,194        6,151,617        82.03%      ‐92.56%      ‐46.10%
                                  523000   TEACHERS RETIREMENT SYSTEM         10,314,878     10,314,878           753,158        1,860,367                0         1,860,367        8,454,510        81.96%      ‐92.70%      ‐45.89%
                                  525000   UNEMPLOYMENT COMPENSATION               6,000          6,000                 0                0                0                 0            6,000       100.00%     ‐100.00%     ‐100.00%



                                                                                               Page 2 of 22
                                                                                          DEKALB COUNTY BOARD OF EDUCATION
                                                                                         FY2023 GENERAL FUND (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     10/31/2022
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                           1            4
                                                                                                                                                                                                        % 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
                                        529000   OTHER EMPLOYEE BENEFITS             1,423,313      1,423,313           157,466         384,774               0           384,774       1,038,539         72.97%      ‐88.94%      ‐18.90%
                                        530000   PURCHASED PROF/TECH SERVICES        5,106,842      5,119,929           203,747         393,187       2,926,984         3,320,170       1,799,759         35.15%      ‐96.02%      ‐76.96%
                                        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                 0          14,020               0            14,020         172,980         92.50%     ‐100.00%      ‐77.51%
                                        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         12,000             4,480           4,480               0             4,480           7,520         62.67%      ‐62.67%       12.00%
                                        553000   COMMUNICATION                           4,650          4,650                 0              40             254               293           4,357         93.69%     ‐100.00%      ‐97.43%
                                        553200   COMMUNICATION‐WEB SUBSCRPT/LIC            470            669                 0             199               0               199             470         70.25%     ‐100.00%      ‐10.76%
                                        558000   TRAVEL ‐ EMPLOYEES                     84,600         79,600               461           1,192               0             1,192          78,408         98.50%      ‐99.42%      ‐95.51%
                                        559500   OTHER PURCHASED SERVICES                4,614          3,582                 0               0               0                 0           3,582        100.00%     ‐100.00%     ‐100.00%
                                        561000   SUPPLIES                              675,118        604,999             1,295           6,950           3,959            10,909         594,091         98.20%      ‐99.79%      ‐96.55%
                                        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                    1,540          1,540                 0          51,194          16,064            67,259         (65,719)     ‐4267.44%     ‐100.00%     9872.95%
                                        561600   EXPENDABLE COMPUTER EQUIPMENT          52,000         59,536               200           5,452           8,035            13,487          46,049         77.35%      ‐99.66%      ‐72.53%
                                        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             5,620           5,620               0             5,620           1,380         19.71%      ‐19.71%      140.86%
                                        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                          65,023         66,783             1,800           3,195           5,093             8,288          58,495         87.59%      ‐97.30%      ‐85.65%
                                        589000   OTHER EXPENDITURES                  1,006,500      1,006,500                 0               0             750               750       1,005,750         99.93%     ‐100.00%     ‐100.00%
PUPIL SERVICES Total                                                               138,865,764    138,502,195         6,551,632      15,720,962       3,007,935        18,728,897     119,773,298         86.48%      ‐95.27%      ‐65.95%
IMPROVEMENT OF INSTRUCTIONAL SERVICES   511000   TEACHERS                                    0          8,500               176           3,828               0             3,828           4,672         54.96%      ‐97.93%       35.11%
                                        511300   SUBSTITUTE/TEMPORARY EMPLOYEE               0              0                 0               0               0                 0               0             NA           NA           NA
                                        511600   PROF DEVELOPMENT STIPENDS           5,083,000        556,489            11,340         390,560               0           390,560         165,929         29.82%      ‐97.96%      110.55%
                                        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
                                        517300   SECONDARY COUNSELOR                                                    176,226         176,226               0           176,226        (176,226)            NA           NA           NA
                                        517700   FAMILY SERVICES/PARENT COORD          270,695        270,695            24,605          56,835               0            56,835         213,860         79.00%      ‐90.91%      ‐37.01%
                                        519000   OTHER MANAGEMENT PERSONNEL          3,746,469      3,313,036           171,004         646,378               0           646,378       2,666,658         80.49%      ‐94.84%      ‐41.47%
                                        519100   OTHER ADMINISTRATIVE PERSONNEL      5,659,296      5,659,296           332,846       1,586,575               0         1,586,575       4,072,721         71.97%      ‐94.12%      ‐15.90%
                                        519900   OTHER SALARIES & COMPENSATION         287,043        287,043             1,558           6,357               0             6,357         280,687         97.79%      ‐99.46%      ‐93.36%
                                        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            36,120         134,900               0           134,900         891,370         86.86%      ‐96.48%      ‐60.57%
                                        523000   TEACHERS RETIREMENT SYSTEM          1,830,128      1,835,029           207,430         437,140               0           437,140       1,397,889         76.18%      ‐88.70%      ‐28.53%
                                        529000   OTHER EMPLOYEE BENEFITS               271,789        262,514            11,692          46,749               0            46,749         215,765         82.19%      ‐95.55%      ‐46.58%
                                        530000   PURCHASED PROF/TECH SERVICES        1,846,586      1,819,086            19,277         173,199          82,761           255,960       1,563,126         85.93%      ‐98.94%      ‐71.44%
                                        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                 0           1,988          85,524            87,512         230,568         72.49%     ‐100.00%      ‐98.13%
                                        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%      162.50%
                                        553000   COMMUNICATION                           5,450          5,450                 0              17               0                17           5,433         99.70%     ‐100.00%      ‐99.09%
                                        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%      183.46%
                                        558000   TRAVEL ‐ EMPLOYEES                    329,528        332,778             2,352          41,088              53            41,141         291,637         87.64%      ‐99.29%      ‐62.96%
                                        561000   SUPPLIES                              428,956        286,277             6,108          41,505          12,518            54,023         232,255         81.13%      ‐97.87%      ‐56.51%
                                        561100   SUPPLIES ‐ TECHNOLOGY RELATED          18,398         61,550               925           1,035          49,804            50,839          10,711         17.40%      ‐98.50%      ‐94.96%
                                        561200   COMPUTER SOFTWARE                           0              0                 0               0               0                 0               0             NA           NA           NA
                                        561500   EXPENDABLE EQUIPMENT                  714,008        748,170             1,610          44,208           2,647            46,855         701,315         93.74%      ‐99.78%      ‐82.27%
                                        561600   EXPENDABLE COMPUTER EQUIPMENT          11,500         20,051                 0           1,828           4,955             6,783          13,268         66.17%     ‐100.00%      ‐72.65%




                                                                                                     Page 3 of 22
                                                                                                DEKALB COUNTY BOARD OF EDUCATION
                                                                                               FY2023 GENERAL FUND (DETAIL)
                                                                                              STATEMENT OF REVENUE & EXPENDITURES
                                                                                                           10/31/2022
                                                                                                         (UNAUDITED)
                                                                                                                                                                                                                               1            4
                                                                                                                                                                                                             % 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
                                              564200   BOOKS (OTHER THAN TEXTBOOKS)           51,744         54,224             4,759           7,178          5,789            12,967          41,257        76.09%      ‐91.22%      ‐60.29%
                                              573000   PURCHASE EQUIP‐NOT BUSES/COMP         172,206        172,206            47,219          47,219              0            47,219         124,987        72.58%      ‐72.58%      ‐17.74%
                                              581000   DUES AND FEES                          85,400         89,650             7,088          18,211            178            18,389          71,261        79.49%      ‐92.09%      ‐39.06%
                                              589000   OTHER EXPENDITURES                  1,000,000      1,000,000                 0               0              0                 0       1,000,000       100.00%     ‐100.00%     ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total                                               24,580,183     19,550,630         1,072,231       5,033,499        291,496         5,324,995      14,225,635        72.76%      ‐94.52%      ‐22.76%
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             10,735         10,735                 0               0              0                 0          10,735       100.00%     ‐100.00%     ‐100.00%
                                              519900   OTHER SALARIES & COMPENSATION               0              0                 0             800              0               800            (800)           NA           NA           NA
                                              529000   OTHER EMPLOYEE BENEFITS                   284            284                 0              16              0                16             269        94.41%     ‐100.00%      ‐83.23%
                                              530000   PURCHASED PROF/TECH SERVICES           82,849         67,849                 0             350         22,390            22,740          45,109        66.48%     ‐100.00%      ‐98.45%
                                              558000   TRAVEL ‐ EMPLOYEES                     15,000         15,000                 0               0              0                 0          15,000       100.00%     ‐100.00%     ‐100.00%
                                              561000   SUPPLIES                               11,750          4,129                 0               0              0                 0           4,129       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                          10,000         10,000                 0               0          1,115             1,115           8,885        88.85%     ‐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                                                         1,156,403      1,158,782                 0           1,166         23,505            24,671       1,134,111        97.87%     ‐100.00%      ‐99.70%
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          43,266              0            43,266          78,719        64.53%      ‐91.06%        6.40%
                                              516500   LIBRARIAN/MEDIA SPECIALIST         10,643,260     10,643,260           824,096       1,709,251              0         1,709,251       8,934,010        83.94%      ‐92.26%      ‐51.82%
                                              519000   OTHER MANAGEMENT PERSONNEL             27,000         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         210,735              0           210,735       1,365,525        86.63%      ‐93.53%      ‐59.89%
                                              523000   TEACHERS RETIREMENT SYSTEM          2,131,315      2,131,315           165,478         345,835              0           345,835       1,785,480        83.77%      ‐92.24%      ‐51.32%
                                              525000   UNEMPLOYMENT COMPENSATION               1,150          1,150                 0               0              0                 0           1,150       100.00%     ‐100.00%     ‐100.00%
                                              529000   OTHER EMPLOYEE BENEFITS               294,644        294,644            34,791          71,550              0            71,550         223,093        75.72%      ‐88.19%      ‐27.15%
                                              530000   PURCHASED PROF/TECH SERVICES          247,696        392,696                 0               0        279,761           279,761         112,935        28.76%     ‐100.00%     ‐100.00%
                                              544200   RENTAL OF EQUIPMENT & VEHICLES                                               0               0              0                 0               0            NA           NA           NA
                                              553000   COMMUNICATION                             600            600                 0             121              0               121             479        79.80%     ‐100.00%      ‐39.41%
                                              553200   COMMUNICATION‐WEB SUBSCRPT/LIC         16,728         36,529             7,282           7,282          2,773            10,055          26,473        72.47%      ‐80.06%      ‐40.19%
                                              558000   TRAVEL ‐ EMPLOYEES                     13,361         13,361                 0               0              0                 0          13,361       100.00%     ‐100.00%     ‐100.00%
                                              561000   SUPPLIES                            1,221,712      1,142,975             1,383          13,159          4,970            18,129       1,124,846        98.41%      ‐99.88%      ‐96.55%
                                              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         95,670                 0               0              0                 0          95,670       100.00%     ‐100.00%     ‐100.00%
                                              564200   BOOKS (OTHER THAN TEXTBOOKS)          149,502        114,698             1,318           9,137         18,081            27,218          87,480        76.27%      ‐98.85%      ‐76.10%
                                              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                                                          16,664,318     16,809,318         1,147,318       2,410,336        305,585         2,715,922      14,093,396        83.84%      ‐93.17%      ‐56.98%
GENERAL ADMINISTRATION                        511100   SCHOOL BOARD MEMBERS SALARIES         126,000        126,000            13,650          54,600              0            54,600          71,400        56.67%      ‐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         120,996              0           120,996         204,004        62.77%      ‐90.71%       11.69%
                                              512100   DEPUTY ‐ AREA SUPERINTENDENT        2,172,268      2,172,268           159,898         642,868              0           642,868       1,529,400        70.41%      ‐92.64%      ‐11.22%
                                              514200   SALARY OF CLERICAL STAFF            3,984,388      3,984,388           419,313       1,599,167              0         1,599,167       2,385,221        59.86%      ‐89.48%       20.41%
                                              519000   OTHER MANAGEMENT PERSONNEL          1,617,971      1,781,175            58,720         228,230              0           228,230       1,552,945        87.19%      ‐96.70%      ‐61.56%
                                              519100   OTHER ADMINISTRATIVE PERSONNEL      2,439,222      2,439,222            55,826         193,290              0           193,290       2,245,932        92.08%      ‐97.71%      ‐76.23%
                                              519900   OTHER SALARIES & COMPENSATION         157,250        157,250             3,028          20,187              0            20,187         137,063        87.16%      ‐98.07%      ‐61.49%
                                              521000   STATE HEALTH INSURANCE              1,413,440      1,413,440           103,096         394,383              0           394,383       1,019,057        72.10%      ‐92.71%      ‐16.29%
                                              523000   TEACHERS RETIREMENT SYSTEM          2,174,822      2,174,822           143,063         559,543              0           559,543       1,615,279        74.27%      ‐93.42%      ‐22.82%
                                              525000   UNEMPLOYMENT COMPENSATION                 800            800                 0               0              0                 0             800       100.00%     ‐100.00%     ‐100.00%
                                              527000   ON BEHALF PAYMENTS                          0              0                 0               0              0                 0               0            NA           NA           NA
                                              529000   OTHER EMPLOYEE BENEFITS               333,608        333,608            29,920         115,458              0           115,458         218,151        65.39%      ‐91.03%        3.83%
                                              530000   PURCHASED PROF/TECH SERVICES        1,727,381      2,514,381            14,000          28,950        126,586           155,536       2,358,845        93.81%      ‐99.44%      ‐96.55%
                                              530002   OTHER COST‐BOARD LEGAL FEES **     22,500,000     22,500,000        22,500,000      22,500,000        186,260        22,686,260        (186,260)       ‐0.83%        0.00%      200.00%
                                              530010   PURCHASED SERVICES‐OTHER FEES               0              0                 0               0              0                 0               0            NA           NA           NA




                                                                                                           Page 4 of 22
                                                                                 DEKALB COUNTY BOARD OF EDUCATION
                                                                                FY2023 GENERAL FUND (DETAIL)
                                                                               STATEMENT OF REVENUE & EXPENDITURES
                                                                                            10/31/2022
                                                                                          (UNAUDITED)
                                                                                                                                                                                                                 1            4
                                                                                                                                                                                               % 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
                               533200   DRUG&ALCOHOL TEST‐FINGERPRINT         270,000        270,000            22,816          78,615               0            78,615         191,385        70.88%      ‐91.55%      ‐12.65%
                               534000   PROFESSIONAL LEGAL SERVICES         3,000,000      2,986,000           154,658         393,423         682,243         1,075,666       1,910,334        63.98%      ‐94.82%      ‐60.47%
                               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                 0              18               0                18           7,122        99.74%     ‐100.00%      ‐99.22%
                               553200   COMMUNICATION‐WEB SUBSCRPT/LIC          1,000          1,000               270             270               0               270             730        73.00%      ‐73.00%      ‐19.00%
                               558000   TRAVEL ‐ EMPLOYEES                     29,249         29,249                 0           1,689               0             1,689          27,560        94.23%     ‐100.00%      ‐82.68%
                               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             623               0               623           7,377        92.21%     ‐100.00%      ‐76.63%
                               558026   TRAVEL‐BD MEMBER, A. GEVERTZ            8,000          8,000                 0             174               0               174           7,826        97.83%     ‐100.00%      ‐93.48%
                               558027   TRAVEL‐BD MEMBER, D. DACOSTA            8,000          8,000                 0               0               0                 0           8,000       100.00%     ‐100.00%     ‐100.00%
                               558028   TRAVEL‐BD MEMBER, A. HILL               8,000          8,000                 0               0               0                 0           8,000       100.00%     ‐100.00%     ‐100.00%
                               558029   TRAVEL‐BD MEMBER, D. PIERCE             8,000          8,000                 0             446               0               446           7,554        94.43%     ‐100.00%      ‐83.29%
                               558099   TRAVEL‐ANNUAL BOARD RETREAT            28,000         28,000                 0           7,539               0             7,539          20,461        73.08%     ‐100.00%      ‐19.23%
                               561000   SUPPLIES                              412,829        407,829             5,636          21,173          14,074            35,247         372,582        91.36%      ‐98.62%      ‐84.43%
                               561100   SUPPLIES ‐ TECHNOLOGY RELATED           9,500         18,500               945           7,064           7,069            14,133           4,367        23.61%      ‐94.89%       14.55%
                               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             845               0               845          35,255        97.66%     ‐100.00%      ‐92.98%
                               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              82                82          15,705        99.48%     ‐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                 0          69,914              19            69,933          42,013        37.53%     ‐100.00%       87.36%
                               589000   OTHER EXPENDITURES                  1,000,000        200,000                 0               0               0                 0         200,000       100.00%     ‐100.00%     ‐100.00%
GENERAL ADMINISTRATION Total                                               44,175,446     44,323,650        23,715,022      27,039,464       1,016,333        28,055,797      16,267,853        36.70%      ‐46.50%       83.01%
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         1,723,452       6,106,564               0         6,106,564       9,159,529        60.00%      ‐88.71%       20.00%
                               513100   ASSISTANT PRINCIPAL                24,016,283     24,016,283         2,099,533       6,295,853               0         6,295,853      17,720,431        73.79%      ‐91.26%      ‐21.36%
                               514200   SALARY OF CLERICAL STAFF           13,604,555     13,604,555         1,199,990       4,095,148               0         4,095,148       9,509,407        69.90%      ‐91.18%       ‐9.70%
                               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                 0           1,400               0             1,400         849,771        99.84%     ‐100.00%      ‐99.51%
                               521000   STATE HEALTH INSURANCE              7,325,640      7,325,640           586,845       1,959,871               0         1,959,871       5,365,769        73.25%      ‐91.99%      ‐19.74%
                               523000   TEACHERS RETIREMENT SYSTEM         10,624,597     10,624,597           922,883       3,120,571               0         3,120,571       7,504,026        70.63%      ‐91.31%      ‐11.89%
                               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           185,695         621,892               0           621,892         789,515        55.94%      ‐86.84%       32.19%
                               561000   SUPPLIES                                    0              0                 0               0               0                 0               0            NA           NA           NA
                               561100   SUPPLIES ‐ TECHNOLOGY RELATED               0          5,000                 0           1,692               0             1,692           3,308        66.16%     ‐100.00%        1.51%
                               561500   EXPENDABLE EQUIPMENT                   85,000         40,000                 0             586               0               586          39,414        98.54%     ‐100.00%      ‐95.61%
                               561600   EXPENDABLE COMPUTER EQUIPMENT               0          5,000               900           1,544               0             1,544           3,456        69.12%      ‐82.00%       ‐7.36%
                               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                                                74,209,904     74,174,904         6,719,298      22,205,119               0        22,205,119      51,969,784        70.06%      ‐90.94%      ‐10.19%
SUPPORT SERVICES ‐ BUSINESS    511000   TEACHERS                                    0              0                 0               0               0                 0               0            NA           NA           NA
                               514200   SALARY OF CLERICAL STAFF               54,204         54,204            15,136          61,787               0            61,787          (7,583)      ‐13.99%      ‐72.08%      241.97%
                               514800   ACCOUNTANT                          3,662,016      3,662,016           245,641         976,663               0           976,663       2,685,354        73.33%      ‐93.29%      ‐19.99%
                               518100   MAINT PERSONNEL‐TRANS MECHANIC        133,357        133,357            19,500          78,936               0            78,936          54,421        40.81%      ‐85.38%       77.57%
                               519000   OTHER MANAGEMENT PERSONNEL          2,143,005      1,979,801           132,723         542,748               0           542,748       1,437,054        72.59%      ‐93.30%      ‐17.76%
                               519100   OTHER ADMINISTRATIVE PERSONNEL      1,061,797      1,061,797            82,603         344,773               0           344,773         717,024        67.53%      ‐92.22%       ‐2.59%




                                                                                            Page 5 of 22
                                                                                                DEKALB COUNTY BOARD OF EDUCATION
                                                                                               FY2023 GENERAL FUND (DETAIL)
                                                                                              STATEMENT OF REVENUE & EXPENDITURES
                                                                                                           10/31/2022
                                                                                                         (UNAUDITED)
                                                                                                                                                                                                                                1            4
                                                                                                                                                                                                              % 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         119,770        119,770                 0               0               0                 0         119,770       100.00%     ‐100.00%     ‐100.00%
                                              521000   STATE HEALTH INSURANCE                969,570        969,570            63,268         256,844               0           256,844         712,726        73.51%      ‐93.47%      ‐20.53%
                                              523000   TEACHERS RETIREMENT SYSTEM          1,306,387      1,306,387            99,427         412,354               0           412,354         894,034        68.44%      ‐92.39%       ‐5.31%
                                              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            19,567          81,250               0            81,250         109,904        57.49%      ‐89.76%       27.52%
                                              530000   PURCHASED PROF/TECH SERVICES        4,750,000      4,742,000           189,053       1,139,572       1,011,291         2,150,863       2,591,137        54.64%      ‐96.01%      ‐27.91%
                                              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            30,953          57,825          17,576            75,400          24,600        24.60%      ‐69.05%       73.47%
                                              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            83,397         506,126              11           506,137       1,568,222        75.60%      ‐95.98%      ‐26.80%
                                              553000   COMMUNICATION                          16,000         16,000                 0           6,546             468             7,013           8,987        56.17%     ‐100.00%       22.74%
                                              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             1,435           6,427               0             6,427         132,119        95.36%      ‐98.96%      ‐86.08%
                                              561000   SUPPLIES                               41,200         61,200             5,665          20,475          10,687            31,162          30,038        49.08%      ‐90.74%        0.37%
                                              561100   SUPPLIES ‐ TECHNOLOGY RELATED          10,500         10,500                97              97           5,960             6,057           4,443        42.31%      ‐99.07%      ‐97.22%
                                              561200   COMPUTER SOFTWARE                     434,537        381,770                 0               0           4,800             4,800         376,970        98.74%     ‐100.00%     ‐100.00%
                                              561500   EXPENDABLE EQUIPMENT                   13,900         54,667                 0             570          53,001            53,571           1,096         2.01%     ‐100.00%      ‐96.87%
                                              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             8,892          61,691           1,150            62,841         103,963        62.33%      ‐94.67%       10.95%
                                              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%      196.58%
SUPPORT SERVICES ‐ BUSINESS Total                                                         18,798,663     18,565,459           997,357       5,543,271       1,630,354         7,173,625      11,391,834        61.36%      ‐94.63%      ‐10.43%
MAINTENANCE AND OPERATION OF PLANT SERVICES   511000   TEACHERS                                    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
                                              518100   MAINT PERSONNEL‐TRANS MECHANIC     22,408,786     22,479,891         1,432,589       4,983,640               0         4,983,640      17,496,251        77.83%      ‐93.63%      ‐33.49%
                                              518600   CUSTODIAL PERSONNEL                19,555,394     19,555,394         1,813,401       7,173,280               0         7,173,280      12,382,114        63.32%      ‐90.73%       10.05%
                                              519000   OTHER MANAGEMENT PERSONNEL          6,937,835      6,937,835           262,635       1,041,309               0         1,041,309       5,896,526        84.99%      ‐96.21%      ‐54.97%
                                              519100   OTHER ADMINISTRATIVE PERSONNEL      3,848,311      3,848,311           296,289       1,105,752           1,164         1,106,916       2,741,395        71.24%      ‐92.30%      ‐13.80%
                                              519900   OTHER SALARIES & COMPENSATION         881,020        881,020           108,123         352,486               0           352,486         528,534        59.99%      ‐87.73%       20.03%
                                              521000   STATE HEALTH INSURANCE             11,044,593     11,044,593           693,677       2,659,379               0         2,659,379       8,385,214        75.92%      ‐93.72%      ‐27.76%
                                              523000   TEACHERS RETIREMENT SYSTEM          6,216,485      6,216,485           398,729       1,447,877               0         1,447,877       4,768,608        76.71%      ‐93.59%      ‐30.13%
                                              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           221,394         849,513               0           849,513       1,711,722        66.83%      ‐91.36%       ‐0.50%
                                              530000   PURCHASED PROF/TECH SERVICES        1,867,500      1,622,500            11,565          26,937         122,541           149,477       1,473,023        90.79%      ‐99.29%      ‐95.02%
                                              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           601,249       2,403,502       2,100,931         4,504,432       1,525,568        25.30%      ‐90.03%       19.58%
                                              541001   HAZMAT/ABATEMENT                    1,500,000      1,500,000            66,891          99,581          71,254           170,835       1,329,165        88.61%      ‐95.54%      ‐80.08%
                                              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      8,219,000         1,108,852       2,423,657       3,543,477         5,967,134       2,251,866        27.40%      ‐86.51%      ‐11.53%
                                              543001   MAINTENANCE‐BUILDING‐REGION 1         300,000        300,000                 0          39,821               0            39,821         260,179        86.73%     ‐100.00%      ‐60.18%
                                              543002   MAINTENANCE‐BUILDING‐REGION 2         300,000        300,000                 0          25,115           6,488            31,603         268,397        89.47%     ‐100.00%      ‐74.88%
                                              543003   MAINTENANCE‐BUILDING‐REGION 3         300,000        300,000                 0          48,863           1,190            50,053         249,947        83.32%     ‐100.00%      ‐51.14%
                                              543004   MAINTENANCE‐BUILDING‐ REGION 4        300,000        300,000                 0          57,065           6,194            63,259         236,741        78.91%     ‐100.00%      ‐42.94%
                                              543005   MAINTENANCE‐BUILDING‐REGION 5         300,000        300,000                 0          57,958           5,158            63,116         236,884        78.96%     ‐100.00%      ‐42.04%
                                              543006   MAINTENANCE‐BUILDING‐REGION 6         300,000        300,000                 0          39,829          10,673            50,501         249,499        83.17%     ‐100.00%      ‐60.17%
                                              543007   MAINTENANCE‐BUILDING‐REGION 7         300,000        300,000                 0          38,033          19,001            57,034         242,966        80.99%     ‐100.00%      ‐61.97%
                                              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            27,731          27,731          30,500            58,231      22,366,769        99.74%      ‐99.88%      ‐99.63%
                                              543010   MAINT‐SYS(YELLOWST‐SSC CONTRAC      3,500,000      3,500,000           223,081         486,936         393,003           879,939       2,620,061        74.86%      ‐93.63%      ‐58.26%




                                                                                                           Page 6 of 22
                                                                                                    DEKALB COUNTY BOARD OF EDUCATION
                                                                                                   FY2023 GENERAL FUND (DETAIL)
                                                                                                  STATEMENT OF REVENUE & EXPENDITURES
                                                                                                               10/31/2022
                                                                                                             (UNAUDITED)
                                                                                                                                                                                                                                      1            4
                                                                                                                                                                                                                    % 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
                                                 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            68,836        1,203,676        1,699,692         2,903,367       6,946,633        70.52%      ‐99.30%      ‐63.34%
                                                 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           341,576          451,051          564,407         1,015,459       1,109,541        52.21%      ‐83.93%      ‐36.32%
                                                 544400    OTHER RENTALS                               0              0                 0                0                0                 0               0            NA           NA           NA
                                                 549000    OTHER PURCHASED PROPERTY SERVI      1,593,260      1,593,260                 0           71,638           26,686            98,324       1,494,937        93.83%     ‐100.00%      ‐86.51%
                                                 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%      128.88%
                                                 553000    COMMUNICATION                          37,800         39,800               314           30,596           11,276            41,872          (2,072)       ‐5.21%      ‐99.21%      130.62%
                                                 553200    COMMUNICATION‐WEB SUBSCRPT/LIC              0         24,000                 0                0                0                 0          24,000       100.00%     ‐100.00%     ‐100.00%
                                                 558000    TRAVEL ‐ EMPLOYEES                    400,000        400,000             1,943           25,462                0            25,462         374,538        93.63%      ‐99.51%      ‐80.90%
                                                 559400    PAYMENTS TO CHARTER SCHOOLS                 0              0                 0                0                0                 0               0            NA           NA           NA
                                                 559500    OTHER PURCHASED SERVICES                    0        100,000                 0            1,935                0             1,935          98,065        98.07%     ‐100.00%      ‐94.20%
                                                 561000    SUPPLIES                            3,665,193      3,657,193            95,879          490,250          628,414         1,118,664       2,538,529        69.41%      ‐97.38%      ‐59.78%
                                                 561100    SUPPLIES ‐ TECHNOLOGY RELATED          53,000         53,000             2,626            2,878            2,376             5,254          47,746        90.09%      ‐95.05%      ‐83.71%
                                                 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           192,451          789,902        1,420,015         2,209,917       2,145,276        49.26%      ‐95.58%      ‐45.59%
                                                 561600    EXPENDABLE COMPUTER EQUIPMENT          45,000         45,000             1,448            3,996                0             3,996          41,004        91.12%      ‐96.78%      ‐73.36%
                                                 562000    ENERGY / ELECTRICITY               11,805,467     11,805,467         1,742,082        7,089,977        4,060,686        11,150,662         654,805         5.55%      ‐85.24%       80.17%
                                                 562001    ENERGY‐NATURAL GAS                  2,500,000      2,500,000                 0          341,437        1,658,563         2,000,000         500,000        20.00%     ‐100.00%      ‐59.03%
                                                 562003    ENERGY‐REFUNDS/REBATES                      0              0                 0                0                0                 0               0            NA           NA           NA
                                                 564200    BOOKS (OTHER THAN TEXTBOOKS)            2,000         10,000             7,938            7,938                0             7,938           2,062        20.62%      ‐20.62%      138.14%
                                                 571500    LAND IMPROVEMENTS                           0        250,000           103,283          103,283           55,375           158,658          91,342        36.54%      ‐58.69%       23.94%
                                                 572000    BUILDING ACQUISIT/CNSTR/IMPRV               0              0                 0          169,442          168,174           337,616        (337,616)           NA           NA           NA
                                                 573000    PURCHASE EQUIP‐NOT BUSES/COMP       6,220,000      5,220,000           138,479          493,371        2,633,880         3,127,251       2,092,749        40.09%      ‐97.35%      ‐71.65%
                                                 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               125            8,570              700             9,270         155,730        94.38%      ‐99.92%      ‐84.42%
                                                 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                                            180,228,363    180,144,468         9,963,185       38,876,794       19,273,396        58,150,190     121,994,278        67.72%      ‐94.47%      ‐35.26%
STUDENT TRANSPORTATION SERVICE                    511000   TEACHERS                                    0              0                 0                0                0                 0               0            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         1,833,099        3,910,148               20         3,910,168      14,734,416        79.03%      ‐90.17%      ‐37.08%
                                                  518100   MAINT PERSONNEL‐TRANS MECHANIC     10,166,649     11,071,391         1,453,332        4,948,701                0         4,948,701       6,122,690        55.30%      ‐86.87%       34.09%
                                                  519000   OTHER MANAGEMENT PERSONNEL         10,311,878     10,610,042           141,175          866,534                0           866,534       9,743,507        91.83%      ‐98.67%      ‐75.50%
                                                  519100   OTHER ADMINISTRATIVE PERSONNEL        126,803        126,803            10,884           40,904                0            40,904          85,899        67.74%      ‐91.42%       ‐3.23%
                                                  519900   OTHER SALARIES & COMPENSATION         472,450        472,450                 0            4,200                0             4,200         468,250        99.11%     ‐100.00%      ‐97.33%
                                                  521000   STATE HEALTH INSURANCE              7,541,100      7,541,100           500,850        1,188,173                0         1,188,173       6,352,927        84.24%      ‐93.36%      ‐52.73%
                                                  523000   TEACHERS RETIREMENT SYSTEM          1,707,064      1,707,064           118,857          459,577                0           459,577       1,247,486        73.08%      ‐93.04%      ‐19.23%
                                                  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           227,331          632,234                0           632,234       1,443,235        69.54%      ‐89.05%       ‐8.61%
                                                  530000   PURCHASED PROF/TECH SERVICES        2,196,950      1,396,318             5,613           64,047           41,446           105,493       1,290,825        92.44%      ‐99.60%      ‐86.24%
                                                  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               52                0                52          24,949        99.79%     ‐100.00%      ‐99.38%
                                                  543000   REPAIR & MAINTENANCE SERVICE        2,165,500      2,165,500           (12,648)          (5,029)          46,271            41,242       2,124,258        98.10%     ‐100.58%     ‐100.70%
                                                  551900   STUD TRANSP PURCHASED‐OTH SRCE        500,000        925,000            96,529          150,657          294,175           444,832         480,168        51.91%      ‐89.56%      ‐51.14%
                                                  553000   COMMUNICATION                         180,000        186,500               247              751            3,199             3,950         182,550        97.88%      ‐99.87%      ‐98.79%
                                                  553200   COMMUNICATION‐WEB SUBSCRPT/LIC          1,500         29,500             3,720           18,480                0            18,480          11,020        37.36%      ‐87.39%       87.93%
                                                  558000   TRAVEL ‐ EMPLOYEES                    145,000        145,000             3,746            9,639                0             9,639         135,361        93.35%      ‐97.42%      ‐80.06%
                                                  559500   OTHER PURCHASED SERVICES                    0              0                 0                0                0                 0               0            NA           NA           NA
                                                  561000   SUPPLIES                            6,138,060      4,028,060            96,108          126,090          509,727           635,817       3,392,243        84.22%      ‐97.61%      ‐90.61%




                                                                                                               Page 7 of 22
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2023 GENERAL FUND (DETAIL)
                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                    10/31/2022
                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                          1            4
                                                                                                                                                                                                       % 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
                                       561100   SUPPLIES ‐ TECHNOLOGY RELATED               0              0                 0               0               0                 0               0             NA           NA           NA
                                       561200   COMPUTER SOFTWARE                      45,500        814,132            14,053          14,053               0            14,053         800,079         98.27%      ‐98.27%      ‐94.82%
                                       561500   EXPENDABLE EQUIPMENT                  265,172      2,372,672           601,323       1,289,631         104,855         1,394,487         978,185         41.23%      ‐74.66%       63.06%
                                       561600   EXPENDABLE COMPUTER EQUIPMENT          58,108         58,108                 0           6,826             400             7,226          50,882         87.57%     ‐100.00%      ‐64.76%
                                       562000   ENERGY / ELECTRICITY                8,100,000      8,100,000           160,385         178,614          26,883           205,497       7,894,503         97.46%      ‐98.02%      ‐93.38%
                                       562008   ENERGY‐FIELD TRIP GENERIC                   0              0                 0               0               0                 0               0             NA           NA           NA
                                       571500   LAND IMPROVEMENTS                     750,000        750,000                 0               0               0                 0         750,000        100.00%     ‐100.00%     ‐100.00%
                                       573000   PURCHASE EQUIP‐NOT BUSES/COMP       2,600,000      1,475,071                 0               0               0                 0       1,475,071        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                 0           2,865             308             3,173         163,827         98.10%     ‐100.00%      ‐94.85%
                                       589000   OTHER EXPENDITURES                  1,000,000      1,000,000                 0               0               0                 0       1,000,000        100.00%     ‐100.00%     ‐100.00%
                                       599000   OTHER USES                                  0              0                 0               0               0                 0               0             NA           NA           NA
STUDENT TRANSPORTATION SERVICE Total                                               81,196,368     81,550,263         5,254,603      13,907,147       1,027,299        14,934,445      66,615,817         81.69%      ‐93.56%      ‐48.84%
SUPPORT SERVICES ‐ CENTRAL             511400   SUBSTITUTE/TEMPORARY EMPLOYEE               0              0            65,563         278,257               0           278,257        (278,257)            NA           NA           NA
                                       511600   PROF DEVELOPMENT STIPENDS                   0              0            25,750          25,750               0            25,750         (25,750)            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           121,893         482,116               0           482,116       1,072,632         68.99%      ‐92.16%       ‐6.97%
                                       514300   RESEARCH PERSONNEL                    224,958        224,958                 0               0               0                 0         224,958        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%
                                       519000   OTHER MANAGEMENT PERSONNEL          3,328,963      3,331,963           188,573         756,236               0           756,236       2,575,727         77.30%      ‐94.34%      ‐31.91%
                                       519100   OTHER ADMINISTRATIVE PERSONNEL     11,610,225     11,610,225           859,027       3,546,123               0         3,546,123       8,064,103         69.46%      ‐92.60%       ‐8.37%
                                       519900   OTHER SALARIES & COMPENSATION         284,380        284,380            37,074         158,626               0           158,626         125,754         44.22%      ‐86.96%       67.34%
                                       519910   EXTRA ACTIVITY SALARIES                10,000         11,000                 0             205               0               205          10,795         98.14%     ‐100.00%      ‐94.41%
                                       521000   STATE HEALTH INSURANCE              2,018,520      2,018,520           129,735         533,677               0           533,677       1,484,843         73.56%      ‐93.57%      ‐20.68%
                                       523000   TEACHERS RETIREMENT SYSTEM          3,123,804      3,123,804           212,709         853,879               0           853,879       2,269,925         72.67%      ‐93.19%      ‐18.00%
                                       524000   EMPLOYEES RETIREMENT SYSTEM                 0              0            14,961          49,596               0            49,596         (49,596)            NA           NA           NA
                                       525000   UNEMPLOYMENT COMPENSATION              10,000         10,000                 0               0               0                 0          10,000        100.00%     ‐100.00%     ‐100.00%
                                       527000   ON BEHALF PAYMENTS                    555,000        555,000                 0               0               0                 0         555,000        100.00%     ‐100.00%     ‐100.00%
                                       529000   OTHER EMPLOYEE BENEFITS               454,181        454,181            50,153         200,903               0           200,903         253,278         55.77%      ‐88.96%       32.70%
                                       530000   PURCHASED PROF/TECH SERVICES        1,214,082      1,233,227            32,124         267,073         312,636           579,709         653,518         52.99%      ‐97.40%      ‐35.03%
                                       530070   ADA‐PURCHASED PROF/TECH SERVIC         60,000         60,000                 0           1,042           2,995             4,037          55,963         93.27%     ‐100.00%      ‐94.79%
                                       543200   REPAIR & MAINT SERVICE‐TECH            44,132      2,019,880           359,216         710,480       1,288,759         1,999,240          20,640          1.02%      ‐82.22%        5.52%
                                       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      3,003,924            47,708         569,779         160,710           730,488       2,273,436         75.68%      ‐98.41%      ‐43.10%
                                       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             2,719          12,918             299            13,217         196,783         93.71%      ‐98.71%      ‐81.55%
                                       561000   SUPPLIES                              633,636        693,136             5,902           6,214          51,956            58,170         634,966         91.61%      ‐99.15%      ‐97.31%
                                       561100   SUPPLIES ‐ TECHNOLOGY RELATED               0            500                 0             210               0               210             290         58.00%     ‐100.00%       25.99%
                                       561200   COMPUTER SOFTWARE                           0        651,622                 0         528,796               0           528,796         122,826         18.85%     ‐100.00%      143.45%
                                       561500   EXPENDABLE EQUIPMENT                  133,000        133,000             1,020           1,101          11,986            13,086         119,914         90.16%      ‐99.23%      ‐97.52%
                                       561600   EXPENDABLE COMPUTER EQUIPMENT          42,000         41,800               899           6,751           7,969            14,720          27,080         64.78%      ‐97.85%      ‐51.55%
                                       564200   BOOKS (OTHER THAN TEXTBOOKS)                0          2,500               935             935           1,181             2,117             383         15.34%      ‐62.60%       12.21%
                                       573000   PURCHASE EQUIP‐NOT BUSES/COMP          45,000         45,000                 0               0             241               241          44,759         99.46%     ‐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            40,432          41,025           4,197            45,222         265,647         85.45%      ‐86.99%      ‐60.41%
                                       589000   OTHER EXPENDITURES                          0              0                 0               0               0                 0               0             NA           NA           NA
SUPPORT SERVICES ‐ CENTRAL Total                                                   28,896,529     31,629,345         2,196,394       9,031,691       1,842,930        10,874,621      20,754,724         65.62%      ‐93.06%      ‐14.34%
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%
                                       519900   OTHER SALARIES & COMPENSATION         33,713         33,713             93,794         239,210               0           239,210        (205,497)      ‐609.55%      178.21%     2028.65%
                                       521000   STATE HEALTH INSURANCE                11,340         11,340                945           3,780               0             3,780           7,560         66.67%      ‐91.67%        0.00%
                                       523000   TEACHERS RETIREMENT SYSTEM             6,681          6,681                607           2,401               0             2,401           4,280         64.06%      ‐90.91%        7.81%
                                       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              6,966          17,329               0            17,329           3,653         17.41%      ‐66.80%      147.77%
                                       530000   PURCHASED PROF/TECH SERVICES               0              0                  0               0               0                 0               0             NA           NA           NA




                                                                                                    Page 8 of 22
                                                                                        DEKALB COUNTY BOARD OF EDUCATION
                                                                                       FY2023 GENERAL FUND (DETAIL)
                                                                                      STATEMENT OF REVENUE & EXPENDITURES
                                                                                                   10/31/2022
                                                                                                 (UNAUDITED)
                                                                                                                                                                                                                   1            4
                                                                                                                                                                                                 % 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
                                    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           102,312        262,720               0          262,720      1,670,052       86.41%      ‐94.71%      ‐59.22%
 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               420            420           1,434            1,854      1,298,146       99.86%      ‐99.97%      ‐99.90%
                                    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               420            420           1,434            1,854      1,344,393       99.86%      ‐99.97%      ‐99.91%
 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 1,325,307,102    129,554,793       303,419,097      43,514,471      346,933,568    978,373,534       73.82%     ‐90.22%      ‐31.32%

                                         ** Gold Case Payment $22,500,000




                                                                                                   Page 9 of 22
                                                                                           DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2023 SPECIAL REVENUE (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     10/31/2022
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                       1            4
                                                                                                                                                                                                     % 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         2,626,714       9,378,870             0        9,378,870       2,432,269         20.59%     ‐77.76%      138.22%
                                     419951 10% ‐ OTHER LOCAL REVENUES            (309,752)          (277,352)           40,637          73,241             0           73,241        (350,593)       126.41%    ‐114.65%     ‐179.22%
                                     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         2,667,351       9,452,111             0        9,452,111       2,187,198         18.79%     ‐77.08%      143.63%
 INTEREST                            415000 INVESTMENT INCOME                       58,422             58,422               701           2,145             0            2,145          56,277         96.33%     ‐98.80%      ‐88.98%
 INTEREST Total                                                                     58,422             58,422               701           2,145             0            2,145          56,277         96.33%     ‐98.80%      ‐88.98%
 STATE SOURCES                       434000 GRANTS FROM PRE‐K LOTTERY           34,640,066         34,640,066         1,238,881       3,721,086             0        3,721,086      30,918,980         89.26%     ‐96.42%      ‐67.77%
                                     438000 OTHER GRANTS FROM GEORGIA DOE        3,883,003          3,643,069            75,263         358,714             0          358,714       3,284,355         90.15%     ‐97.93%      ‐70.46%
                                     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         38,334,119         1,314,144       4,079,800             0        4,079,800      34,254,319         89.36%     ‐96.57%      ‐68.07%
 FEDERAL SOURCES                     445200 OTH FED GRANTS THRU GA DOE         177,755,754        180,974,283         4,600,337      28,599,848             0       28,599,848     152,374,435         84.20%     ‐97.46%      ‐52.59%
                                     445300 ALL OTHER FEDERAL GRANTS             5,730,081          5,818,288           213,084         948,195             0          948,195       4,870,094         83.70%     ‐96.34%      ‐51.11%
                                     445350 CARES ACT‐ESSER                    356,585,034        504,488,149           123,730      37,507,580             0       37,507,580     466,980,569         92.57%     ‐99.98%      ‐77.70%
                                     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         692,395,791         4,937,152      67,055,623             0       67,055,623     625,340,168         90.32%     ‐99.29%      ‐70.95%
 TRANSFERS AND OTHER LOCAL           452000 OPER TRANSFERS FROM OTH FUND        4,134,283           4,134,283            40,637          73,241             0           73,241       4,061,042         98.23%     ‐99.02%      ‐94.69%
                                     459950 OTHER SOURCE                                0                 705                 0           1,410             0            1,410            (705)      ‐100.00%    ‐100.00%      500.00%
 TRANSFERS AND OTHER LOCAL Total                                                4,134,283           4,134,988            40,637          74,651             0           74,651       4,060,337         98.19%     ‐99.02%      ‐94.58%


TOTAL REVENUE                                                                594,455,010        746,562,629       8,959,986        80,664,330              0       80,664,330     665,898,299         89.20%     ‐98.80%      ‐67.59%

 INSTRUCTION                         511000 TEACHERS                            14,004,905         50,235,702         1,716,734       4,069,293           149        4,069,442      46,166,259         91.90%     ‐96.58%      ‐75.70%
                                     511200 PREKINDERGARTEN TEACHER                      0                  0                 0               0             0                0               0             NA          NA           NA
                                     511300 SUBSTITUTE/TEMPORARY EMPLOYEE          152,429             87,309             4,838           7,281             0            7,281          80,028         91.66%     ‐94.46%      ‐74.98%
                                     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)          (172,135)           19,032         169,764             0          169,764        (341,899)       198.62%    ‐111.06%     ‐395.87%
                                     511600 PROF DEVELOPMENT STIPENDS              137,800             84,300                 0               0             0                0          84,300        100.00%    ‐100.00%     ‐100.00%
                                     511700 EXTENDED YEAR                        2,518,748          2,969,829               493          27,124             0           27,124       2,942,704         99.09%     ‐99.98%      ‐97.26%
                                     511800 ART ‐ MUSIC ‐ PE                        61,276             96,838             2,907           5,814             0            5,814          91,024         94.00%     ‐97.00%      ‐81.99%
                                     513000 PRINCIPAL                                    0                  0                 0               0             0                0               0             NA          NA           NA
                                     514000 AIDES AND PARAPROFESSIONALS          8,588,670         10,180,760           380,089         942,805             0          942,805       9,237,955         90.74%     ‐96.27%      ‐72.22%
                                     514500 INTERPRETER                            298,210            278,928            21,971          45,954             0           45,954         232,973         83.52%     ‐92.12%      ‐50.57%
                                     516100 TECHNOLOGY SPECIALIST                  297,108            306,771            14,270          28,541             0           28,541         278,230         90.70%     ‐95.35%      ‐72.09%
                                     516300 SCH NURSE/SPEC EDUC NURSE LPN                0                  0                 0               0             0                0               0             NA          NA           NA
                                     516400 PHYS/OCCUP/SPEECH THERAPIST            143,086            262,625                 0               0             0                0         262,625        100.00%    ‐100.00%     ‐100.00%
                                     517200 ELEMENTARY COUNSELOR                         0                  0                 0               0             0                0               0             NA          NA           NA
                                     519100 OTHER ADMINISTRATIVE PERSONNE        3,942,269          4,088,069                 0          15,555             0           15,555       4,072,514         99.62%    ‐100.00%      ‐98.86%
                                     519900 OTHER SALARIES & COMPENSATION       27,131,024         41,142,335            32,001       3,561,321             0        3,561,321      37,581,013         91.34%     ‐99.92%      ‐74.03%
                                     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         11,994,698           271,971         546,534             0          546,534      11,448,164         95.44%     ‐97.73%      ‐86.33%
                                     523000 TEACHERS RETIREMENT SYSTEM           3,163,845         14,260,817           316,109       1,175,332             0        1,175,332      13,085,485         91.76%     ‐97.78%      ‐75.27%
                                     529000 OTHER EMPLOYEE BENEFITS                985,853          2,791,983            77,063         283,417             0          283,417       2,508,566         89.85%     ‐97.24%      ‐69.55%




                                                                                                      Page 10 of 22
                                                                                      DEKALB COUNTY BOARD OF EDUCATION
                                                                                     FY2023 SPECIAL REVENUE (DETAIL)
                                                                                     STATEMENT OF REVENUE & EXPENDITURES
                                                                                                  10/31/2022
                                                                                                (UNAUDITED)
                                                                                                                                                                                                                      1            4
                                                                                                                                                                                                    % 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       39,802,909         8,622,550            59,977         262,760          306,435          569,196        8,053,355         93.40%     ‐99.30%      ‐90.86%
                                  532100 CONTRACTED SERV‐TEACHERS            2,304,311         8,777,857           424,229         728,239                0          728,239        8,049,618         91.70%     ‐95.17%      ‐75.11%
                                  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        14,463,463           445,109         595,132          516,220        1,111,352       13,352,111         92.32%     ‐96.92%      ‐87.66%
                                  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             3,000                 0               0                0                0            3,000        100.00%    ‐100.00%     ‐100.00%
                                  558000 TRAVEL ‐ EMPLOYEES                    393,749            70,790                63          (1,032)               0           (1,032)          71,822        101.46%     ‐99.91%     ‐104.37%
                                  559500 OTHER PURCHASED SERVICES               59,425            31,425                 0             579                0              579           30,846         98.16%    ‐100.00%      ‐94.47%
                                  561000 SUPPLIES                           11,611,744        12,461,362            99,656         811,608          119,457          931,065       11,530,297         92.53%     ‐99.20%      ‐80.46%
                                  561099 SURPLUS                                     0         4,225,214            92,500          92,500                0           92,500        4,132,714         97.81%     ‐97.81%      ‐93.43%
                                  561100 SUPPLIES ‐ TECHNOLOGY RELATED         855,668           808,171                30          34,398            2,488           36,886          771,286         95.44%    ‐100.00%      ‐87.23%
                                  561200 COMPUTER SOFTWARE                     969,337           534,780            15,377          18,799           15,765           34,564          500,216         93.54%     ‐97.12%      ‐89.45%
                                  561500 EXPENDABLE EQUIPMENT                4,580,182         7,335,440            52,425         246,581           58,312          304,893        7,030,547         95.84%     ‐99.29%      ‐89.92%
                                  561600 EXPENDABLE COMPUTER EQUIPMEN        2,333,429        54,364,424            92,804       1,151,847        4,168,149        5,319,996       49,044,427         90.21%     ‐99.83%      ‐93.64%
                                  564000 DIGITAL/ELECTRONIC TEXTBOOKS                0           934,970             5,814           5,814                0            5,814          929,156         99.38%     ‐99.38%      ‐98.13%
                                  564100 TEXTBOOKS ‐ PRINTED                11,348,723        11,372,494             4,062           4,062            2,678            6,740       11,365,754         99.94%     ‐99.96%      ‐99.89%
                                  564200 BOOKS (OTHER THAN TEXTBOOKS)        2,464,846         4,811,783            53,166         188,085            9,914          197,999        4,613,784         95.89%     ‐98.90%      ‐88.27%
                                  573000 PURCHASE EQUIP‐NOT BUSES/COMP         529,235           543,380                 0               0           53,861           53,861          489,519         90.09%    ‐100.00%     ‐100.00%
                                  573400 PURCHASE/LEASE EQUIPMENT‐TECH         (29,117)           33,685                 0         104,995              452          105,447          (71,762)      ‐213.04%    ‐100.00%      835.10%
                                  581000 DUES AND FEES                          92,829             7,395                 0           3,440            2,400            5,840            1,555         21.03%    ‐100.00%       39.55%
                                  589000 OTHER EXPENDITURES                          0                 0                 0               0                0                0                0             NA          NA           NA
INSTRUCTION Total                                                          161,538,504       275,426,565         4,202,688      15,126,543        5,258,144       20,384,687      255,041,878         92.60%     ‐98.47%      ‐83.52%
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                 0             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                 0             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           100,946             6,015          12,029                0           12,029           88,917         88.08%     ‐94.04%      ‐64.25%
                                  516400 PHYS/OCCUP/SPEECH THERAPIST                 0                 0                 0               0                0                0                0             NA          NA           NA
                                  517100 TEACHER SUPT SPEC/DIAG/AUDIO        1,646,297         1,371,758            87,596         202,196                0          202,196        1,169,563         85.26%     ‐93.61%      ‐55.78%
                                  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           126,118                 0               0                0                0          126,118        100.00%    ‐100.00%     ‐100.00%
                                  517600 SCHOOL SOCIAL WORKER                  266,945           279,168            10,528          20,330                0           20,330          258,838         92.72%     ‐96.23%      ‐78.15%
                                  517700 FAMILY SERVICES/PARENT COORD        1,616,829         1,649,501            77,413         290,708                0          290,708        1,358,794         82.38%     ‐95.31%      ‐47.13%
                                  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            494,821           389,821            21,572          71,306                0           71,306          318,515         81.71%     ‐94.47%      ‐45.12%
                                  519100 OTHER ADMINISTRATIVE PERSONNE       4,327,602         5,114,535            22,598          81,028                0           81,028        5,033,506         98.42%     ‐99.56%      ‐95.25%
                                  519900 OTHER SALARIES & COMPENSATION       4,755,758         7,326,747           840,470       1,754,754                0        1,754,754        5,571,993         76.05%     ‐88.53%      ‐28.15%
                                  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         1,360,257           122,063         277,043                0          277,043        1,083,214         79.63%     ‐91.03%      ‐38.90%
                                  523000 TEACHERS RETIREMENT SYSTEM            783,427         1,024,148           198,441         448,264                0          448,264          575,884         56.23%     ‐80.62%       31.31%
                                  529000 OTHER EMPLOYEE BENEFITS               290,424           379,320            39,242          88,287                0           88,287          291,033         76.72%     ‐89.65%      ‐30.17%
                                  530000 PURCHASED PROF/TECH SERVICES       44,336,531        17,174,953           102,482         799,710          244,114        1,043,823       16,131,130         93.92%     ‐99.40%      ‐86.03%




                                                                                                 Page 11 of 22
                                                                                                 DEKALB COUNTY BOARD OF EDUCATION
                                                                                                FY2023 SPECIAL REVENUE (DETAIL)
                                                                                                STATEMENT OF REVENUE & EXPENDITURES
                                                                                                             10/31/2022
                                                                                                           (UNAUDITED)
                                                                                                                                                                                                                              1            4
                                                                                                                                                                                                            % 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
                                              543000 REPAIR & MAINTENANCE SERVICE           2,000             2,500                 0           2,500              0            2,500               0          0.00%    ‐100.00%      200.00%
                                              553000 COMMUNICATION                        145,494           143,788             2,100           4,600            660            5,260         138,528         96.34%     ‐98.54%      ‐90.40%
                                              553200 COMMUNICATION‐WEB SUBSCRPT/L         279,059         2,129,222           282,172         477,689          4,998          482,687       1,646,535         77.33%     ‐86.75%      ‐32.70%
                                              558000 TRAVEL ‐ EMPLOYEES                    64,040            76,540               443             848              0              848          75,691         98.89%     ‐99.42%      ‐96.68%
                                              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         1,861,600            54,074         119,284         44,993          164,277       1,697,323         91.18%     ‐97.10%      ‐80.78%
                                              561100 SUPPLIES ‐ TECHNOLOGY RELATED         22,435            22,435                 0           3,262              0            3,262          19,173         85.46%    ‐100.00%      ‐56.38%
                                              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            53,332          56,734         19,894           76,628         179,101         70.04%     ‐79.15%      ‐33.44%
                                              561600 EXPENDABLE COMPUTER EQUIPMEN         296,291           324,207                 0          23,186          4,274           27,460         296,747         91.53%    ‐100.00%      ‐78.55%
                                              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           521,771             4,369           6,003            652            6,655         515,116         98.72%     ‐99.16%      ‐96.55%
                                              573000 PURCHASE EQUIP‐NOT BUSES/COMP         49,200            79,580            10,000          10,000         39,200           49,200          30,380         38.18%     ‐87.43%      ‐62.30%
                                              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            80,695                 0               0            303              303          80,392         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                                                                   64,541,459        43,531,792         1,934,907       4,751,593        359,729        5,111,323      38,420,470         88.26%     ‐95.56%      ‐67.25%
IMPROVEMENT OF INSTRUCTIONAL SERVICES         511000 TEACHERS                             156,529           (27,755)            9,318          22,896              0           22,896         (50,651)       182.49%    ‐133.57%     ‐347.48%
                                              511300 SUBSTITUTE/TEMPORARY EMPLOYEE         45,573            46,113               720           1,710              0            1,710          44,403         96.29%     ‐98.44%      ‐88.88%
                                              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             5,998          15,619              0           15,619          38,806         71.30%     ‐88.98%      ‐13.91%
                                              514000 AIDES AND PARAPROFESSIONALS                                                    0               0              0                0               0             NA          NA           NA
                                              514200 SALARY OF CLERICAL STAFF             108,128           111,998             4,503          23,556              0           23,556          88,442         78.97%     ‐95.98%      ‐36.90%
                                              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         112,520              0          112,520         335,109         74.86%     ‐93.67%      ‐24.59%
                                              519100 OTHER ADMINISTRATIVE PERSONNE        603,470           741,737            19,145          38,244              0           38,244         703,493         94.84%     ‐97.42%      ‐84.53%
                                              519900 OTHER SALARIES & COMPENSATION        119,991           125,991                 0               0              0                0         125,991        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           106,895             3,308          11,813              0           11,813          95,083         88.95%     ‐96.91%      ‐66.85%
                                              523000 TEACHERS RETIREMENT SYSTEM           195,676           160,666             7,423          24,929              0           24,929         135,737         84.48%     ‐95.38%      ‐53.45%
                                              529000 OTHER EMPLOYEE BENEFITS               18,255            29,251             2,566           9,603              0            9,603          19,648         67.17%     ‐91.23%       ‐1.51%
                                              530000 PURCHASED PROF/TECH SERVICES      27,307,375           958,340                 0           4,300        156,943          161,243         797,097         83.17%    ‐100.00%      ‐98.65%
                                              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           154,920                 0          15,525              0           15,525         139,395         89.98%    ‐100.00%      ‐69.94%
                                              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                          6,858             5,258                 0               0              0                0           5,258        100.00%    ‐100.00%     ‐100.00%
                                              553200 COMMUNICATION‐WEB SUBSCRPT/L         123,362         1,376,398         1,298,303       1,298,303            999        1,299,302          77,096          5.60%      ‐5.67%      182.98%
                                              558000 TRAVEL ‐ EMPLOYEES                   117,157           153,643             4,896           7,421            683            8,104         145,540         94.73%     ‐96.81%      ‐85.51%
                                              559500 OTHER PURCHASED SERVICES                   0            52,789             2,998          12,197          4,568           16,765          36,024         68.24%     ‐94.32%      ‐30.68%
                                              561000 SUPPLIES                             428,135           474,325            52,497         108,911        127,478          236,389         237,936         50.16%     ‐88.93%      ‐31.12%
                                              561100 SUPPLIES ‐ TECHNOLOGY RELATED         14,350             8,820                 0               0            984              984           7,836         88.84%    ‐100.00%     ‐100.00%
                                              561200 COMPUTER SOFTWARE                    310,633           344,281             6,441          19,116         41,453           60,568         283,713         82.41%     ‐98.13%      ‐83.34%
                                              561500 EXPENDABLE EQUIPMENT                  18,338            52,538             2,472           2,472         47,388           49,859           2,679          5.10%     ‐95.30%      ‐85.89%
                                              561600 EXPENDABLE COMPUTER EQUIPMEN         147,974           149,746               542           2,220             13            2,234         147,513         98.51%     ‐99.64%      ‐95.55%
                                              564100 TEXTBOOKS ‐ PRINTED                        0                 0                 0               0              0                0               0             NA          NA           NA
                                              564200 BOOKS (OTHER THAN TEXTBOOKS)          13,767            25,150             3,847           4,342          2,114            6,456          18,694         74.33%     ‐84.70%      ‐48.21%
                                              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           130,248             2,115           6,008          1,525            7,533         122,715         94.22%     ‐98.38%      ‐86.16%
                                              589000 OTHER EXPENDITURES                                                             0               0              0                0               0             NA          NA           NA
                                              595000 SPECIAL ITEMS                          3,000                 0                 0               0              0                0               0             NA          NA           NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total                                            30,666,261         5,719,672         1,455,416       1,741,705        384,147        2,125,851       3,593,821         62.83%     ‐74.55%       ‐8.65%
INSTRUCTIONAL STAFF TRAINING                  511000 TEACHERS                                                                       0               0              0                0               0             NA          NA           NA
                                              511300 SUBSTITUTE/TEMPORARY EMPLOYEE        173,201           178,201             1,170           5,042              0            5,042         173,159         97.17%     ‐99.34%      ‐91.51%
                                              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         7,588,213            38,716         872,339              0          872,339       6,715,874         88.50%     ‐99.49%      ‐65.51%




                                                                                                            Page 12 of 22
                                                                                        DEKALB COUNTY BOARD OF EDUCATION
                                                                                       FY2023 SPECIAL REVENUE (DETAIL)
                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                    10/31/2022
                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                     1            4
                                                                                                                                                                                                   % 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
                                     511700 EXTENDED YEAR                              0                 0                 0               0              0                0               0             NA          NA           NA
                                     517600 SCHOOL SOCIAL WORKER                                                           0               0              0                0               0             NA          NA           NA
                                     519000 OTHER MANAGEMENT PERSONNEL                 0            60,000                 0               0              0                0          60,000        100.00%    ‐100.00%     ‐100.00%
                                     519100 OTHER ADMINISTRATIVE PERSONNE     16,919,277        17,222,277           257,301       1,796,129              0        1,796,129      15,426,148         89.57%     ‐98.51%      ‐68.71%
                                     519900 OTHER SALARIES & COMPENSATION      4,440,450         6,037,485           784,209         797,770              0          797,770       5,239,715         86.79%     ‐87.01%      ‐60.36%
                                     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         2,313,778           131,686         312,891              0          312,891       2,000,887         86.48%     ‐94.31%      ‐59.43%
                                     523000 TEACHERS RETIREMENT SYSTEM         3,276,718         3,462,705           207,199         503,171              0          503,171       2,959,533         85.47%     ‐94.02%      ‐56.41%
                                     529000 OTHER EMPLOYEE BENEFITS              875,756           735,855            40,336         120,291              0          120,291         615,564         83.65%     ‐94.52%      ‐50.96%
                                     530000 PURCHASED PROF/TECH SERVICES      30,633,122         7,067,506           136,833         391,770        375,770          767,540       6,299,965         89.14%     ‐98.06%      ‐83.37%
                                     532100 CONTRACTED SERV‐TEACHERS                   0            10,183                 0               0              0                0          10,183        100.00%    ‐100.00%     ‐100.00%
                                     536100 PER DIEM AND FEES                     42,000            70,563                 0               0              0                0          70,563        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           851,202            19,680         691,480              0          691,480         159,722         18.76%     ‐97.69%      143.71%
                                     558000 TRAVEL ‐ EMPLOYEES                 1,219,277         1,276,173                 0          56,322              0           56,322       1,219,851         95.59%    ‐100.00%      ‐86.76%
                                     559500 OTHER PURCHASED SERVICES                   0            20,299                 0               0              0                0          20,299        100.00%    ‐100.00%     ‐100.00%
                                     561000 SUPPLIES                           1,910,057         1,807,487            89,095         149,069         20,936          170,005       1,637,482         90.59%     ‐95.07%      ‐75.26%
                                     561100 SUPPLIES ‐ TECHNOLOGY RELATED         83,172            83,172                 0           7,920              0            7,920          75,252         90.48%    ‐100.00%      ‐71.43%
                                     561200 COMPUTER SOFTWARE                          0                 0                 0               0              0                0               0             NA          NA           NA
                                     561500 EXPENDABLE EQUIPMENT                 (54,052)          (89,447)                0               0            650              650         (90,098)       100.73%    ‐100.00%     ‐100.00%
                                     561600 EXPENDABLE COMPUTER EQUIPMEN         187,668           190,768                 0          37,920              0           37,920         152,848         80.12%    ‐100.00%      ‐40.37%
                                     564000 DIGITAL/ELECTRONIC TEXTBOOKS               0                 0                 0               0              0                0               0             NA          NA           NA
                                     564200 BOOKS (OTHER THAN TEXTBOOKS)       2,574,101         2,895,400           106,252         168,356          3,263          171,619       2,723,781         94.07%     ‐96.33%      ‐82.56%
                                     573000 PURCHASE EQUIP‐NOT BUSES/COMP                                                  0               0              0                0               0             NA          NA           NA
                                     581000 DUES AND FEES                      1,716,439         3,218,098             1,465          26,003             75           26,078       3,192,020         99.19%     ‐99.95%      ‐97.58%
                                     589000 OTHER EXPENDITURES                   150,000           150,000                 0               0              0                0         150,000        100.00%    ‐100.00%     ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total                                            70,390,913        55,333,395         1,813,942       5,936,473        400,695        6,337,167      48,996,228         88.55%     ‐96.72%      ‐67.81%
EDUCATIONAL MEDIA SERVICES           514200 SALARY OF CLERICAL STAFF                   0                 0             3,145           3,145              0            3,145          (3,145)            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               241             241              0              241         148,159         99.84%     ‐99.84%      ‐99.51%
                                     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               462          25,047          3,983           29,031          89,624         75.53%     ‐99.61%      ‐36.67%
EDUCATIONAL MEDIA SERVICES Total                                               3,011,182         6,089,298             3,848          28,433          3,983           32,416       6,056,882         99.47%     ‐99.94%      ‐98.60%
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            12,610          42,260              0           42,260         168,572         79.96%     ‐94.02%      ‐39.87%
                                     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)          148,733         251,204              0          251,204      (1,304,363)       123.85%    ‐114.12%     ‐171.56%
                                     519100 OTHER ADMINISTRATIVE PERSONNE      4,407,236         4,911,249            55,356         618,871              0          618,871       4,292,377         87.40%     ‐98.87%      ‐62.20%
                                     519900 OTHER SALARIES & COMPENSATION      1,366,710         2,523,272                 0          10,000              0           10,000       2,513,272         99.60%    ‐100.00%      ‐98.81%
                                     519910 EXTRA ACTIVITY SALARIES                    0                 0                 0               0              0                0               0             NA          NA           NA
                                     521000 STATE HEALTH INSURANCE               582,528           776,927            20,081          88,346              0           88,346         688,581         88.63%     ‐97.42%      ‐65.89%
                                     523000 TEACHERS RETIREMENT SYSTEM           597,579           786,366            43,081         262,083              0          262,083         524,283         66.67%     ‐94.52%       ‐0.01%
                                     529000 OTHER EMPLOYEE BENEFITS               41,264           120,716             9,905          40,404              0           40,404          80,312         66.53%     ‐91.80%        0.41%
                                     530000 PURCHASED PROF/TECH SERVICES      (5,584,724)          404,826             9,360          74,324        149,267          223,591         181,234         44.77%     ‐97.69%      ‐44.92%
                                     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                 0                 0               0              0                0               0             NA          NA           NA
                                     533200 DRUG&ALCOHOL TEST‐FINGERPRINT                                                  0               0              0                0               0             NA          NA           NA
                                     553000 COMMUNICATION                          6,659             6,659                 0              26              0               26           6,632         99.60%    ‐100.00%      ‐98.81%
                                     553200 COMMUNICATION‐WEB SUBSCRPT/L               0             2,000                 0               0              0                0           2,000        100.00%    ‐100.00%     ‐100.00%




                                                                                                   Page 13 of 22
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2023 SPECIAL REVENUE (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     10/31/2022
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                      1            4
                                                                                                                                                                                                    % 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
                                     558000 TRAVEL ‐ EMPLOYEES                    23,370            28,870                0          11,038               0           11,038           17,832         61.77%    ‐100.00%       14.70%
                                     561000 SUPPLIES                             176,453           155,959               91             597           1,070            1,667          154,292         98.93%     ‐99.94%      ‐98.85%
                                     561100 SUPPLIES ‐ TECHNOLOGY RELATED         25,659            21,609                0             243               0              243           21,366         98.88%    ‐100.00%      ‐96.63%
                                     561200 COMPUTER SOFTWARE                          0                 0                0               0               0                0                0             NA          NA           NA
                                     561500 EXPENDABLE EQUIPMENT                  19,036            21,871                0           2,048               0            2,048           19,823         90.63%    ‐100.00%      ‐71.90%
                                     561600 EXPENDABLE COMPUTER EQUIPMEN         107,261           172,597           45,659          74,834           2,465           77,299           95,298         55.21%     ‐73.55%       30.07%
                                     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            36,922                0           4,260               0            4,260           32,662         88.46%    ‐100.00%      ‐65.39%
                                     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                                              1,343,788         9,363,849         369,700       1,516,944         152,802        1,669,746        7,694,103         82.17%     ‐96.05%      ‐51.40%
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)          (81,636)          6,319          30,241               0           30,241         (111,877)       137.04%    ‐107.74%     ‐211.13%
                                     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         1,058,729          40,294         213,191               0          213,191          845,538         79.86%     ‐96.19%      ‐39.59%
                                     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          10,395          45,360               0           45,360           28,233         38.36%     ‐85.88%       84.91%
                                     523000 TEACHERS RETIREMENT SYSTEM             30,010           119,755          13,511          50,934               0           50,934           68,821         57.47%     ‐88.72%       27.59%
                                     529000 OTHER EMPLOYEE BENEFITS                77,775           134,203           2,565          10,649               0           10,649          123,554         92.06%     ‐98.09%      ‐76.19%
                                     530000 PURCHASED PROF/TECH SERVICES       26,743,431           643,116               0               0               0                0          643,116        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%     ‐100.58%
                                     559500 OTHER PURCHASED SERVICES                    0                 0               0               0               0                0                0             NA          NA           NA
                                     561000 SUPPLIES                              105,056            19,491             548          12,057             582           12,638            6,852         35.16%     ‐97.19%       85.57%
                                     561100 SUPPLIES ‐ TECHNOLOGY RELATED         845,000                 0               0          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               0           2,850               0            2,850              770         21.27%    ‐100.00%      136.19%
                                     561600 EXPENDABLE COMPUTER EQUIPMEN                0                 0               0          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                                                   55,718,199        76,407,796          73,633         407,415          77,281          484,695       75,923,101         99.37%     ‐99.90%      ‐98.40%
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           158,474          12,757          47,270               0           47,270          111,204         70.17%     ‐91.95%      ‐10.52%
                                     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%      ‐96.00%
                                     521000 STATE HEALTH INSURANCE                 35,116            23,776           2,835           9,450               0            9,450           14,326         60.25%     ‐88.08%       19.24%
                                     523000 TEACHERS RETIREMENT SYSTEM             10,008             9,403           2,549           7,758               0            7,758            1,645         17.49%     ‐72.89%      147.52%
                                     529000 OTHER EMPLOYEE BENEFITS                39,356            77,526             570           3,114               0            3,114           74,412         95.98%     ‐99.26%      ‐87.95%
                                     530000 PURCHASED PROF/TECH SERVICES       26,322,645           598,221               0               0               0                0          598,221        100.00%    ‐100.00%     ‐100.00%
                                     553000 COMMUNICATION                          19,000            17,000               0              25               0               25           16,975         99.85%    ‐100.00%      ‐99.56%
                                     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         3,689,630          18,710         108,552               0          108,552        3,581,077         97.06%     ‐99.49%      ‐91.17%
SUPPORT SERVICES ‐ BUSINESS          514200 SALARY OF CLERICAL STAFF                    0                 0               0               0               0                0                0             NA          NA           NA
                                     514800 ACCOUNTANT                            135,111           135,111           6,992          50,912               0           50,912           84,199         62.32%     ‐94.83%       13.05%




                                                                                                    Page 14 of 22
                                                                                                     DEKALB COUNTY BOARD OF EDUCATION
                                                                                                    FY2023 SPECIAL REVENUE (DETAIL)
                                                                                                    STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                 10/31/2022
                                                                                                               (UNAUDITED)
                                                                                                                                                                                                                                  1            4
                                                                                                                                                                                                                % 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
                                                 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
                                                 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           3,239           5,667             233            5,901            5,441         47.97%     ‐71.44%       49.91%
                                                 561100 SUPPLIES ‐ TECHNOLOGY RELATED               0            15,000               0             208               0              208           14,792         98.61%    ‐100.00%      ‐95.83%
                                                 561500 EXPENDABLE EQUIPMENT                        0            35,000           5,083          14,750           4,960           19,709           15,291         43.69%     ‐85.48%       26.43%
                                                 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                                                          26,274,378           321,733          15,314          71,538           7,614           79,151          242,582         75.40%     ‐95.24%      ‐33.29%
MAINTENANCE AND OPERATION OF PLANT SERVICES      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%      ‐99.91%
                                                 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%      ‐99.92%
                                                 530000 PURCHASED PROF/TECH SERVICES       27,466,035         3,894,336          67,556         235,783               0          235,783        3,658,553         93.95%     ‐98.27%      ‐81.84%
                                                 541000 WATER‐SEWER & CLEANING SERVIC          66,739            66,739          17,100          48,639           5,750           54,389           12,350         18.51%     ‐74.38%      118.64%
                                                 543000 REPAIR & MAINTENANCE SERVICE        7,952,172         6,952,172         (49,000)        (49,097)            455          (48,642)       7,000,814        100.70%    ‐100.70%     ‐102.12%
                                                 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        36,611,800          14,406          75,946         161,671          237,617       36,374,183         99.35%     ‐99.96%      ‐99.38%
                                                 561100 SUPPLIES ‐ TECHNOLOGY RELATED               0                75               0               0               0                0               75        100.00%    ‐100.00%     ‐100.00%
                                                 561500 EXPENDABLE EQUIPMENT                3,089,052         3,364,195          15,469          18,417          46,409           64,826        3,299,369         98.07%     ‐99.54%      ‐98.36%
                                                 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        63,607,471          65,531         331,138         307,651          638,789       62,968,682         99.00%     ‐99.90%      ‐98.44%
STUDENT TRANSPORTATION SERVICE                    511600 PROF DEVELOPMENT STIPENDS                  0                 0               0               0               0                0                0             NA          NA           NA
                                                  518000 BUS DRIVERS                          629,709           837,649          14,871         253,522               0          253,522          584,127         69.73%     ‐98.22%       ‐9.20%
                                                  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%      ‐99.82%
                                                  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%      ‐99.90%
                                                  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            79,150               0             360               0              360           78,790         99.55%    ‐100.00%      ‐98.64%
                                                  558000 TRAVEL ‐ EMPLOYEES                       980               980               0               0               0                0              980        100.00%    ‐100.00%     ‐100.00%
                                                  559500 OTHER PURCHASED SERVICES             673,649           498,666               0               0               0                0          498,666        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           5,463          68,009              32           68,041          469,973         87.35%     ‐98.98%      ‐62.08%
                                                  573200 PURCHASE/LEASE ‐ BUSES                                                       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
                                                                                                      10/31/2022
                                                                                                    (UNAUDITED)
                                                                                                                                                                                                                      1            4
                                                                                                                                                                                                    % 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
                                       581000 DUES AND FEES                                                               0               0               0                0                0             NA          NA           NA
                                       595000 SPECIAL ITEMS                              0                 0              0               0               0                0                0             NA          NA           NA
STUDENT TRANSPORTATION SERVICE Total                                            29,329,108         4,703,926         20,334         323,520             483          324,003        4,379,923         93.11%     ‐99.57%      ‐79.37%
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
                                       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          69,984               0           69,984              944          1.33%     ‐75.13%      196.01%
                                       519900 OTHER SALARIES & COMPENSATION     42,239,799                 0         18,979       1,130,779               0        1,130,779       (1,130,779)            NA          NA           NA
                                       521000 STATE HEALTH INSURANCE                52,602            53,195            945           3,780               0            3,780           49,415         92.89%     ‐98.22%      ‐78.68%
                                       523000 TEACHERS RETIREMENT SYSTEM            55,216            57,900          4,291          17,033               0           17,033           40,868         70.58%     ‐92.59%      ‐11.75%
                                       529000 OTHER EMPLOYEE BENEFITS                1,605             1,605          1,756          34,583               0           34,583          (32,978)     ‐2055.06%       9.44%     6365.19%
                                       530000 PURCHASED PROF/TECH SERVICES      26,298,445         2,966,862              0       1,059,620       1,150,582        2,210,202          756,660         25.50%    ‐100.00%        7.15%
                                       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         18,546          67,377         720,506          787,882         (683,712)      ‐656.34%     ‐82.20%       94.04%
                                       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            106             317               0              317           49,683         99.37%     ‐99.79%      ‐98.10%
                                       561000 SUPPLIES                             248,007           248,007            327           1,589           1,489            3,078          244,929         98.76%     ‐99.87%      ‐98.08%
                                       561100 SUPPLIES ‐ TECHNOLOGY RELATED              0             2,100              0               0               0                0            2,100        100.00%    ‐100.00%     ‐100.00%
                                       561500 EXPENDABLE EQUIPMENT                  95,000           101,055              0             800           4,093            4,893           96,162         95.16%    ‐100.00%      ‐97.63%
                                       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            772             883          48,607           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                                                81,023,210         4,351,855         63,359       2,537,821       2,001,826        4,539,648         (187,792)        ‐4.32%     ‐98.54%       74.95%
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)        21,385          21,385               0           21,385          (40,552)       211.57%    ‐211.57%     ‐434.72%
                                       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%      ‐92.94%
                                       519100 OTHER ADMINISTRATIVE PERSONNE              0                 0              0               0               0                0                0             NA          NA           NA
                                       519900 OTHER SALARIES & COMPENSATION        440,071           440,071              0          29,929               0           29,929          410,143         93.20%    ‐100.00%      ‐79.60%
                                       521000 STATE HEALTH INSURANCE               135,530           135,530          8,269           8,269               0            8,269          127,261         93.90%     ‐93.90%      ‐81.70%
                                       523000 TEACHERS RETIREMENT SYSTEM           107,634           107,634          6,316           6,316               0            6,316          101,318         94.13%     ‐94.13%      ‐82.40%
                                       529000 OTHER EMPLOYEE BENEFITS               15,564            15,564          1,009           2,242               0            2,242           13,322         85.60%     ‐93.52%      ‐56.79%
                                       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          2,000           2,000               0            2,000          102,793         98.09%     ‐98.09%      ‐94.27%
                                       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          6,521           6,521               0            6,521        1,116,359         99.42%     ‐99.42%      ‐98.26%
                                       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         55,728          86,890           2,955           89,845        3,839,395         97.71%     ‐98.58%      ‐93.37%
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
                                                                                                                      10/31/2022
                                                                                                                    (UNAUDITED)
                                                                                                                                                                                                                                          1            4
                                                                                                                                                                                                                        % 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%       ‐1.58%
                                                    561000 SUPPLIES                                      0                   0                 0               0               0                0               0             NA          NA           NA
                                                    561500 EXPENDABLE EQUIPMENT                  1,296,450           1,517,208                 0               0          90,742           90,742       1,426,466         94.02%    ‐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         781,523          781,523       1,791,087         69.62%    ‐100.00%     ‐100.00%
 SCHOOL NUTRITION PROGRAM Total                                                                 53,747,141          22,069,515                 0         109,763         872,265          982,028      21,087,487         95.55%    ‐100.00%      ‐98.51%
 ENTERPRISE OPERATIONS                              519000 OTHER MANAGEMENT PERSONNEL              366,432             366,432            71,709         131,485               0          131,485         234,947         64.12%     ‐80.43%        7.65%
                                                    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             2,332           4,364               0            4,364           8,064         64.88%     ‐81.24%        5.35%
                                                    530000 PURCHASED PROF/TECH SERVICES            459,504             459,504            29,216          29,216          86,147          115,363         344,141         74.89%     ‐93.64%      ‐80.93%
                                                    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             1,917           3,466           1,270            4,736          21,843         82.18%     ‐92.79%      ‐60.87%
                                                    530500 ATHLETIC EVENT STAFF                    136,513             166,513            71,131         127,935               0          127,935          38,578         23.17%     ‐57.28%      130.50%
                                                    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               965           2,754           1,352            4,106           5,815         58.61%     ‐90.27%      ‐16.71%
                                                    558100 SCHOOL REIMBURSE‐ATHLET TRAVEL           55,010              55,010                 0           7,633              56            7,689          47,320         86.02%    ‐100.00%      ‐58.37%
                                                    558200 PLAYOFF PAYOUT                           30,501              30,501                 0           4,575             260            4,835          25,665         84.15%    ‐100.00%      ‐55.00%
                                                    561000 SUPPLIES                                245,625              85,625                 0           6,932          11,354           18,287          67,338         78.64%    ‐100.00%      ‐75.71%
                                                    561001 FIRST AID SUPPLIES‐ATHLETICS             63,918              63,918               290          40,237           1,380           41,617          22,301         34.89%     ‐99.55%       88.85%
                                                    561510 ATHLETICS UNIFORMS                      355,348             355,348           123,112         151,080         108,945          260,025          95,323         26.83%     ‐65.35%       27.55%
                                                    561520 ATHLETICS EQUIPMENT<$5K/UNIT            221,047             401,047           274,342         344,379         113,845          458,223         (57,176)       ‐14.26%     ‐31.59%      157.61%
                                                    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            10,004          37,559           1,390           38,949          30,482         43.90%     ‐85.59%       62.28%
                                                    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           585,017         891,615         362,394        1,254,009       1,291,316         50.73%     ‐77.02%        5.09%
 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           170,034         519,115       2,340,650        2,859,765       2,930,907         50.61%     ‐97.06%      ‐73.11%
                                                      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           170,034         519,115       2,340,650        2,859,765     117,292,302         97.62%     ‐99.86%      ‐98.70%
 TRANSFERS & OTHER OUTLAYS                            593000 OPERATING TRANSFER TO OTH FUND        856,345             856,345            40,637          73,241               0           73,241         783,104         91.45%     ‐95.25%      ‐74.34%
                                                      599000 OTHER USES                        (12,060,954)        (12,060,954)        1,713,737       6,671,021               0        6,671,021     (18,731,975)       155.31%    ‐114.21%     ‐265.93%
                                                      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         1,754,374       6,744,263               0        6,744,263       4,281,429         38.83%     ‐84.09%       83.51%

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%     ‐98.22%      ‐82.54%




                                                                                                                       Page 17 of 22
                                                                                       DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2023 DEBT SERVICE (DETAIL)
                                                                                      STATEMENT OF REVENUE & EXPENDITURES
                                                                                                   10/31/2022
                                                                                                 (UNAUDITED)
                                                                                                                                                                                                     1          4
                                                                                                                                                                                  % 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
                                                                                                               10/31/2022
                                                                                                             (UNAUDITED)
                                                                                                                                                                                                                                        1              4
                                                                                                                                                                                                                 % 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     12,507,285        37,811,345              0         37,811,345     391,188,655         91.19%       ‐97.08%        ‐73.56%
                                               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     12,507,285        37,811,345              0         37,811,345     391,188,655         91.19%       ‐97.08%        ‐73.56%
 INTEREST                                      415000 INVESTMENT INCOME                      2,800,000        2,800,000        193,779           407,793              0            407,793       2,392,207         85.44%       ‐93.08%        ‐56.31%
 INTEREST Total                                                                              2,800,000        2,800,000        193,779           407,793              0            407,793       2,392,207         85.44%       ‐93.08%        ‐56.31%
 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      12,701,063       38,219,138                0       38,219,138     393,580,862          91.15%       ‐97.06%        ‐73.45%

 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)         120,551        288,286        2,249,416         2,537,702      (3,497,702)       364.34%      ‐112.56%       ‐190.09%
                                               561600   EXPENDABLE COMPUTER EQUIPMENT                                                  0              0                0                 0               0             NA            NA             NA
                                               573000 PURCHASE EQUIP‐NOT BUSES/COMP                  0         960,000            16,910         51,097         787,011           838,108         121,892          12.70%       ‐98.24%        ‐84.03%
                                               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          137,461        339,383        3,036,427         3,375,810      (3,370,810)     ‐67416.20%     2649.22%      20262.99%
 PUPIL SERVICES                                519900 OTHER SALARIES & COMPENSATION                  0            1,000               0               0               0                 0            1,000        100.00%      ‐100.00%       ‐100.00%
                                               529000 OTHER EMPLOYEE BENEFITS                        0            1,250               0               0               0                 0            1,250        100.00%      ‐100.00%       ‐100.00%
                                               553200 COMMUNICATION‐WEB SUBSCRPT/                    0            1,250               0               0               0                 0            1,250        100.00%      ‐100.00%       ‐100.00%
                                               561000 SUPPLIES                                       0            3,500               0               0               0                 0            3,500        100.00%      ‐100.00%       ‐100.00%
                                               574000   DEPN EXPENSE‐LAND IMPROVEMEN                 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
                                               581000   DUES AND FEES                                0            3,000               0               0               0                 0            3,000        100.00%      ‐100.00%       ‐100.00%
 PUPIL SERVICES Total                                                                                0           10,000               0               0               0                 0           10,000        100.00%      ‐100.00%       ‐100.00%
 MAINTENANCE AND OPERATION OF PLANT SERVICES   519000   OTHER MANAGEMENT PERSONNEL                   0                0               0          60,003               0            60,003          (60,003)            NA            NA             NA
                                               519900   OTHER SALARIES & COMPENSATION                0                0               0               0               0                 0                0             NA            NA             NA
                                               521000   STATE HEALTH INSURANCE                       0                0               0           7,488               0             7,488           (7,488)            NA            NA             NA
                                               523000   TEACHERS RETIREMENT SYSTEM                   0                0               0          11,985               0            11,985          (11,985)            NA            NA             NA
                                               529000   OTHER EMPLOYEE BENEFITS                      0                0               0           2,108               0             2,108           (2,108)            NA            NA             NA
                                               530000   PURCHASED PROF/TECH SERVICES             5,294           90,000               0               0               0                 0           90,000        100.00%      ‐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               0                 0        1,110,000        100.00%      ‐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




                                                                                                                 Page 19 of 22
                                                                                                            DEKALB COUNTY BOARD OF EDUCATION
                                                                                                         FY2023 CAPITAL PROJECTS (DETAIL)
                                                                                                          STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                       10/31/2022
                                                                                                                     (UNAUDITED)
                                                                                                                                                                                                                                              1              4
                                                                                                                                                                                                                        % 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
                                                     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          81,584                0            81,584        1,120,695         93.21%     ‐100.00%        ‐79.64%
 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%
 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         60,221         189,485                0           189,485       4,723,477         96.14%      ‐98.77%        ‐88.43%
                                                      521000   STATE HEALTH INSURANCE                  467,208          467,208          7,560          24,428                0            24,428         442,780         94.77%      ‐98.38%        ‐84.31%
                                                      523000   TEACHERS RETIREMENT SYSTEM              743,475          743,475         11,989          37,778                0            37,778         705,697         94.92%      ‐98.39%        ‐84.76%
                                                      529000   OTHER EMPLOYEE BENEFITS                  99,677           99,677          2,136           6,586                0             6,586          93,091         93.39%      ‐97.86%        ‐80.18%
                                                      530000   PURCHASED PROF/TECH SERVICES      2,538,975              451,138        117,221         476,083           13,820           489,903         (38,766)        ‐8.59%      ‐74.02%        216.59%
                                                      530001   ARCHITECT/ENGINEER                    8,318,082       35,690,761        658,386       1,200,757        3,768,368         4,969,125      30,721,637         86.08%      ‐98.16%        ‐89.91%
                                                      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          1,061          17,540           46,526            64,066       2,624,216         97.62%      ‐99.96%        ‐98.04%
                                                      561600   EXPENDABLE COMPUTER EQUIPMEN          3,259,000        6,221,875              0       1,357,899              736         1,358,635       4,863,240         78.16%     ‐100.00%        ‐34.53%
                                                      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       373,383,558      2,168,569       9,072,132       42,286,944        51,359,076     322,024,482         86.24%      ‐99.42%        ‐92.71%
                                                      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          7,129         161,453        1,299,834         1,461,287       2,831,874         65.96%      ‐99.83%        ‐88.72%
                                                      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      3,034,272      12,544,142       47,475,290        60,019,432     393,704,534         86.77%      ‐99.33%        ‐91.71%
 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       544,916,767      3,171,733      12,965,109       50,511,717        63,476,826     481,439,941         88.35%       ‐99.42%        ‐92.86%




                                                                                                                         Page 20 of 22
                                                                                            DEKALB COUNTY BOARD OF EDUCATION
                                                                                          FY2023 SCHOOL NUTRITION (DETAIL)
                                                                                           STATEMENT OF REVENUE & EXPENDITURES
                                                                                                        10/31/2022
                                                                                                      (UNAUDITED)
                                                                                                                                                                                                              1            4
                                                                                                                                                                                           % 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     6,280,875         23,269           76,313             0            76,313      6,204,562         98.78%      ‐99.63%      ‐96.35%
                                 416120    STUDENT SALES‐BRKF PROGRAMS        3,371,803     3,371,803            118              327             0               327      3,371,476         99.99%     ‐100.00%      ‐99.97%
                                 416210    SUPPL SALES ‐ BRKF‐LUNCH PROG        803,709       803,709              0              292             0               292        803,417         99.96%     ‐100.00%      ‐99.89%
                                 416220    ADULT SALES ‐ BRKF‐LUNCH PROG        401,855       401,855          4,243           12,118             0            12,118        389,737         96.98%      ‐98.94%      ‐90.95%
                                 419950    OTHER LOCAL REVENUES                 836,204       836,204        302,640          899,259             0           899,259        (63,055)        ‐7.54%      ‐63.81%      222.62%
                                 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        330,270          988,310             0           988,310     10,706,136         91.55%      ‐97.18%      ‐74.65%
 INTEREST                        415000    INVESTMENT INCOME                          0             0         12,105           37,046             0            37,046        (37,046)            NA           NA           NA
 INTEREST Total                                                                       0             0         12,105           37,046             0            37,046        (37,046)            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          444,596             0           444,596        769,898         63.39%      ‐95.01%        9.82%
 STATE SOURCES Total                                                          1,214,494     1,214,494         60,628          444,596             0           444,596        769,898         63.39%      ‐95.01%        9.82%
 FEDERAL SOURCES                 445100    CHILD NUTR PROG SERVICE GRANTS    26,631,649    26,631,649      3,914,149       11,803,701             0        11,803,701     14,827,948         55.68%      ‐85.30%       32.97%
                                 445110    CHILD NUTR PROG GRANTS            19,423,204    19,423,204      1,292,681        3,933,608             0         3,933,608     15,489,596         79.75%      ‐93.34%      ‐39.24%
                                 445120    (CACFP) FEDERAL GRANTS                     0             0              0                0             0                 0              0             NA           NA           NA
                                 445130    FED REIMB ‐ AFTER‐SCHOOL SNACK       366,134       366,134         43,936          131,875             0           131,875        234,259         63.98%      ‐88.00%        8.05%
                                 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              0        1,707,369             0         1,707,369     (1,707,369)            NA           NA           NA
                                 449000    REV ATTRIB ‐ USDA COMMODITIES      6,920,828     6,920,828     (1,110,203)         144,104             0           144,104      6,776,724         97.92%     ‐116.04%      ‐93.75%
                                 445101    FED LUNCH REIMB ‐ FREE                     0             0              0                0             0                 0              0             NA           NA           NA
                                 445104    FED LUNCH REIMB ‐ REDUCED                  0             0              0                0             0                 0              0             NA           NA           NA
                                 445108    FED LUNCH REIMB ‐ PAID                     0             0              0                0             0                 0              0             NA           NA           NA
                                 445111    FED BREAKFAST REIMB ‐ FREE                 0             0              0                0             0                 0              0             NA           NA           NA
                                 445114    FED BREAKFAST REIMB ‐ REDUCED              0             0              0                0             0                 0              0             NA           NA           NA
                                 445118    FED BREAKFAST REIMB ‐ PAID                 0             0              0                0             0                 0              0             NA           NA           NA
                                 445131    FED SNACK REIMB ‐ FREE                     0             0              0                0             0                 0              0             NA           NA           NA
                                 445134    FED SNACK REIMB ‐ REDUCED                  0             0              0                0             0                 0              0             NA           NA           NA
                                 445138    FED SNACK REIMB ‐ PAID                     0             0              0                0             0                 0              0             NA           NA           NA
 FEDERAL SOURCES Total                                                       53,391,815    53,391,815      4,140,563       17,720,657             0        17,720,657     35,671,158         66.81%      ‐92.24%       ‐0.43%
 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    4,543,566        19,190,609              0       19,190,609      49,910,146        72.23%       ‐93.42%      ‐16.68%

 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      514800   ACCOUNTANT                            66,790             0             0                 0             0                 0              0             NA           NA           NA
                                  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                                               66,790             0             0                 0             0                 0              0             NA           NA           NA
 SCHOOL NUTRITION PROGRAM         511400   SUBSTITUTE/TEMPORARY EMPLOYEE                                          0                 0             0                 0              0             NA           NA           NA
                                  514200   SALARY OF CLERICAL STAFF             193,624             0        12,122            47,849             0            47,849        (47,849)            NA           NA           NA
                                  514800   ACCOUNTANT                                 0        66,790             0                 0             0                 0         66,790        100.00%     ‐100.00%     ‐100.00%
                                  518100   MAINT PERSONNEL‐TRANS MECHANIC                                         0                 0             0                 0              0             NA           NA           NA
                                  518400   SCHOOL NUTR PROGRAM CAFETERIA     18,545,009    18,545,009     1,446,993         3,577,455             0         3,577,455     14,967,554         80.71%      ‐92.20%      ‐42.13%
                                  519000   OTHER MANAGEMENT PERSONNEL         1,927,669     1,927,669       113,766           409,863             0           409,863      1,517,805         78.74%      ‐94.10%      ‐36.21%
                                  519100   OTHER ADMINISTRATIVE PERSONNE        251,356       251,356             0                 0             0                 0        251,356        100.00%     ‐100.00%     ‐100.00%



                                                                                                        Page 21 of 22
                                                                                          DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2023 SCHOOL NUTRITION (DETAIL)
                                                                                         STATEMENT OF REVENUE & EXPENDITURES
                                                                                                      10/31/2022
                                                                                                    (UNAUDITED)
                                                                                                                                                                                                              1            4
                                                                                                                                                                                           % 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              0             0             0             2,000               0             2,000         (2,000)            NA           NA           NA
                                521000   STATE HEALTH INSURANCE             5,210,730     5,210,730       428,943           899,390               0           899,390      4,311,340         82.74%      ‐91.77%      ‐48.22%
                                523000   TEACHERS RETIREMENT SYSTEM         1,532,460     1,532,460       124,857           316,346               0           316,346      1,216,114         79.36%      ‐91.85%      ‐38.07%
                                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        79,936           239,040               0           239,040       (129,986)      ‐119.19%      ‐26.70%      557.58%
                                529000   OTHER EMPLOYEE BENEFITS            1,128,821     1,128,821       107,065           271,604               0           271,604        857,217         75.94%      ‐90.52%      ‐27.82%
                                530000   PURCHASED PROF/TECH SERVICES         340,600       321,600             0                 0               0                 0        321,600        100.00%     ‐100.00%     ‐100.00%
                                543000   REPAIR & MAINTENANCE SERVICE         100,000       100,000        17,462            17,462          33,281            50,743         49,258         49.26%      ‐82.54%      ‐47.62%
                                543200   REPAIR & MAINT SERVICE‐TECH           99,079        99,079             0             2,239          95,911            98,150            929          0.94%     ‐100.00%      ‐93.22%
                                544100   RENTAL OF LAND OR BUILDINGS          300,000       300,000        33,565           117,844          32,156           150,000        150,000         50.00%      ‐88.81%       17.84%
                                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           689             3,374               0             3,374         98,626         96.69%      ‐99.32%      ‐90.08%
                                559500   OTHER PURCHASED SERVICES             319,400       319,400         1,170             1,170         195,277           196,447        122,953         38.50%      ‐99.63%      ‐98.90%
                                561000   SUPPLIES                           6,547,776     6,457,776       238,024           719,391         737,118         1,456,509      5,001,267         77.45%      ‐96.31%      ‐66.58%
                                561500   EXPENDABLE EQUIPMENT                 327,747       217,747        24,850            68,601         197,748           266,348        (48,601)       ‐22.32%      ‐88.59%       ‐5.49%
                                561600   EXPENDABLE COMPUTER EQUIPMEN               0       100,000           985            24,910          17,465            42,375         57,625         57.63%      ‐99.02%      ‐25.27%
                                563000   PURCHASED FOOD                    21,732,668    21,860,721       630,150         3,808,004       4,927,531         8,735,535     13,125,186         60.04%      ‐97.12%      ‐47.74%
                                563500   FOOD ACQUISITIONS ‐ USDA           4,025,000     4,025,000     2,474,400         4,002,850         539,194         4,542,044       (517,044)       ‐12.85%      ‐38.52%      198.35%
                                564200   BOOKS (OTHER THAN TEXTBOOKS)           4,000         4,000             0                 0               0                 0          4,000        100.00%     ‐100.00%     ‐100.00%
                                573000   PURCHASE EQUIP‐NOT BUSES/COM       5,250,000     5,250,000             0            24,720         169,603           194,324      5,055,676         96.30%     ‐100.00%      ‐98.59%
                                581000   DUES AND FEES                          4,000        23,000             0                 0               0                 0         23,000        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                                            68,718,997    68,620,216     5,734,977        14,554,111       6,945,283        21,499,395     47,120,821         68.67%      ‐91.64%      ‐36.37%
 TRANSFERS & OTHER OUTLAYS      593000   OPERATING TRANSFER TO OTH FUN              0             0             0                 0               0                 0              0             NA           NA           NA
 TRANSFERS & OTHER OUTLAYS Total                                                    0             0             0                 0               0                 0              0             NA           NA           NA

TOTAL EXPENDITURES                                                        68,785,787    68,620,216    5,734,977        14,554,111        6,945,283       21,499,395      47,120,821        68.67%       ‐91.64%      ‐36.37%




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