DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2022
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 800,385,570 800,395,899 252,258,922 683,387,809 0 683,387,809 117,008,090 14.62%
INTEREST 90,000 90,000 446,568 1,751,628 0 1,751,628 (1,661,628) -1846.25%
STATE SOURCES 502,758,837 503,059,699 48,714,026 157,164,535 0 157,164,535 345,895,163 68.76%
TRANSFERS AND OTHER LOCAL 1,448,256 1,448,256 0 9,801 0 9,801 1,438,455 99.32%
Total Revenue 1,304,682,663 1,304,993,854 301,419,516 842,313,774 0 842,313,774 462,680,081 35.45%
INSTRUCTION 706,077,411 706,628,956 68,948,166 232,366,346 12,405,192 244,771,538 461,857,418 65.36%
PUPIL SERVICES 138,561,844 138,186,663 6,704,105 22,425,067 2,727,992 25,153,060 113,033,603 81.80%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 24,523,631 19,558,630 975,227 6,009,142 282,306 6,291,447 13,267,183 67.83%
INSTRUCTIONAL STAFF TRAINING 1,135,154 1,157,078 0 1,166 23,505 24,671 1,132,407 97.87%
EDUCATIONAL MEDIA SERVICES 16,664,318 16,809,318 1,372,314 3,790,815 70,792 3,861,607 12,947,711 77.03%
GENERAL ADMINISTRATION 44,175,446 44,323,650 1,065,314 28,109,741 1,016,474 29,126,215 15,197,435 34.29%
SCHOOL ADMINISTRATION 74,209,904 74,174,904 6,680,159 28,885,278 2,260 28,887,538 45,287,366 61.05%
SUPPORT SERVICES - BUSINESS 18,798,663 18,565,459 911,582 6,454,853 2,093,969 8,548,822 10,016,637 53.95%
MAINTENANCE AND OPERATION OF PLANT SERVICES 180,228,363 180,149,468 9,465,744 48,370,929 18,378,813 66,749,742 113,399,726 62.95%
STUDENT TRANSPORTATION SERVICE 81,128,868 81,512,763 6,405,332 20,310,141 905,124 21,215,265 60,297,498 73.97%
SUPPORT SERVICES - CENTRAL 28,852,494 31,556,309 1,840,181 10,872,492 1,798,439 12,670,930 18,885,378 59.85%
OTHER SUPPORT SERVICES 1,932,772 1,932,772 122,294 385,014 0 385,014 1,547,758 80.08%
SCHOOL NUTRITION PROGRAM 1,005,000 1,005,000 0 0 0 0 1,005,000 100.00%
ENTERPRISE OPERATIONS 1,346,246 1,341,246 2,544 2,964 0 2,964 1,338,283 99.78%
TRANSFERS & OTHER OUTLAYS 7,837,334 7,837,334 0 0 0 0 7,837,334 100.00%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,326,477,447 1,324,739,549 104,492,961 407,983,947 39,704,866 447,688,812 877,050,737 66.21%
Revenues OVER/UNDER Expenditures (21,794,784) (19,745,695) 196,926,555 434,329,827 394,624,961
BEGINNING BALANCE (Estimated) 265,464,594 265,464,594
ASSIGNED BALANCE (Gold Case) 45,000,000 45,000,000
UNASSIGNED STARTING BALANCE (Estimated) 220,464,594 220,464,594
ENDING BALANCE 654,794,421 615,089,556
FY2023
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,324,739,549
UNEXPENDED BUDGET
$916,755,602 69.2%
YTD EXPENSE
$407,983,947 30.8%
UNEXPENDED BUDGET YTD EXPENSE
FY2023
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 232,366,346 , 57.0%
PUPIL SERVICES,
22,425,067 , 5.5%
OTHER SUPPORT SERVICES, IMPROVEMENT OF
385,014 , 0.1% INSTRUCTIONAL SERVICES,
6,009,142 , 1.5%
DEBT SERVICE, 0 , 0.0% INSTRUCTIONAL STAFF
SCHOOL NUTRITION TRAINING, 1,166 , 0.0%
PROGRAM, 0 , 0.0%
EDUCATIONAL MEDIA
TRANSFERS & OTHER SERVICES, 3,790,815 , 0.9%
OUTLAYS, 0 , 0.0%
GENERAL
ENTERPRISE OPERATIONS, ADMINISTRATION,
2,964 , 0.0% 28,109,741 , 6.9%
SUPPORT SERVICES - CENTRAL, SCHOOL
10,872,492 , 2.7% MAINTENANCE AND ADMINISTRATION,
OPERATION, 48,370,929 , 11.9% 28,885,278 , 7.1%
STUDENT TRANSPORTATION SUPPORT SERVICES -
SERVICE, 20,310,141 , 5.0% BUSINESS, 6,454,853 , 1.6%
GENERAL OPERATIONS YTD EXPENSES
$407,983,947
FY2023
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250
INSTRUCTION $232.366
PUPIL SERVICES $22.425
IMPROVEMENT OF INSTRUCTIONAL… $6.009
INSTRUCTIONAL STAFF TRAINING $0.001
EDUCATIONAL MEDIA SERVICES $3.791
GENERAL ADMINISTRATION $28.110
SCHOOL ADMINISTRATION $28.885
SUPPORT SERVICES - BUSINESS $6.455
MAINTENANCE AND OPERATION $48.371
STUDENT TRANSPORTATION SERVICE $20.310
SUPPORT SERVICES - CENTRAL $10.872
OTHER SUPPORT SERVICES $0.385
SCHOOL NUTRITION PROGRAM $0.000
ENTERPRISE OPERATIONS $0.003
TRANSFERS & OTHER OUTLAYS $0.000
DEBT SERVICE $0.000
GENERAL OPERATIONS YTD EXPENSES
$407,983,947
FY2023
DCSD General Fund
YTD REVENUE Budget vs Collections
900
Millions
$800.40
800
700 $683.39
600
$503.06
500
REVENUE BUDGET
YTD ACTUALS
400 Series8
300
200
$157.16
100
$0.09 $1.75 $1.45 $0.01
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $801,934,155 Actual: $685,149,238 85.44%
(STATE) Budgeted: $503,059,699 Actual: $157,164,535 31.24%
TOTAL Budgeted: $1,304,993,854 Actual: $842,313,774 64.55%
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 30,993,943 31,360,443 78,073 9,530,184 0 9,530,184 21,830,258 69.61%
INTEREST 0 0 0 2,145 0 2,145 (2,145)
STATE SOURCES 15,490,841 15,250,907 23,924 4,103,724 0 4,103,724 11,147,183 73.09%
FEDERAL SOURCES 428,232,611 580,431,275 5,794,836 72,850,459 0 72,850,459 507,580,817 87.45%
TRANSFERS AND OTHER LOCAL 4,445,423 4,446,128 7,737 82,388 0 82,388 4,363,740 98.15%
Total Revenue 479,162,818 631,488,753 5,904,570 86,568,901 0 86,568,901 544,919,852 86.29%
INSTRUCTION 122,137,372 236,232,915 3,994,549 19,121,092 6,069,023 25,190,115 211,042,800 89.34%
PUPIL SERVICES 46,443,789 25,281,240 1,650,530 6,402,124 584,332 6,986,456 18,294,784 72.37%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,698,630 3,763,502 176,768 1,918,472 163,438 2,081,910 1,681,592 44.68%
INSTRUCTIONAL STAFF TRAINING 47,260,665 32,155,387 1,568,832 7,505,305 442,143 7,947,448 24,207,939 75.28%
EDUCATIONAL MEDIA SERVICES 2,893,575 5,983,657 3,109 31,542 3,983 35,525 5,948,132 99.41%
FEDERAL GRANT ADMINISTRATION (1,318,793) 6,780,374 345,369 1,862,313 139,787 2,002,100 4,778,274 70.47%
GENERAL ADMINISTRATION 52,410,582 73,100,139 135,570 542,985 12,731 555,716 72,544,423 99.24%
SCHOOL ADMINISTRATION 28,031,713 3,811,972 18,742 127,294 0 127,294 3,684,678 96.66%
SUPPORT SERVICES - BUSINESS 26,255,442 302,797 10,056 81,594 4,549 86,143 216,654 71.55%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,198,742 59,523,336 25,351 356,490 333,867 690,357 58,832,980 98.84%
STUDENT TRANSPORTATION SERVICE 27,650,785 2,948,901 0 323,520 4,122 327,641 2,621,260 88.89%
SUPPORT SERVICES - CENTRAL 80,846,623 4,171,992 82,895 2,620,716 1,958,415 4,579,131 (407,139) -9.76%
OTHER SUPPORT SERVICES 667,089 2,946,529 14,212 101,102 2,955 104,057 2,842,472 96.47%
SCHOOL NUTRITION PROGRAM 53,747,141 22,069,515 1,982,568 2,092,331 0 2,092,331 19,977,184 90.52%
ENTERPRISE OPERATIONS 2,025,395 2,025,395 113,430 1,005,045 563,449 1,568,494 456,901 22.56%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775 120,000,000 0 519,115 2,340,650 2,859,765 117,140,235 97.62%
TRANSFERS & OTHER OUTLAYS 23,086,645 23,086,645 1,737,604 8,481,866 0 8,481,866 14,604,779 63.26%
Total Expenditures 774,822,171 624,184,297 11,859,586 53,092,905 12,623,445 65,716,350 558,467,947 89.47%
Revenues OVER/UNDER Expenditures (295,659,354) 7,304,456 (5,955,015) 33,475,996 20,852,551 (13,548,095)
BEGINNING BALANCE (Estimated) 562,660 562,660
ENDING BALANCE 34,038,656 21,415,211
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
INTEREST 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Total Revenue 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
DEBT SERVICE 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Total Expenditures 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Revenues OVER/UNDER Expenditures 0 0 0 0 0 0
BEGINNING BALANCE (Estimated) 47,605 47,605
ENDING BALANCE 47,605 47,605
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 428,990,000 429,010,000 12,694,642 50,505,987 0 50,505,987 378,504,013 88.23%
INTEREST 2,800,000 2,800,000 183,507 591,300 0 591,300 2,208,700 78.88%
STATE SOURCES 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 431,790,000 431,810,000 12,878,149 51,097,287 0 51,097,287 380,712,713 88.17%
INSTRUCTION 5,000 5,000 126,003 465,386 3,123,474 3,588,860 (3,583,860) -71677.20%
PUPIL SERVICES 0 0 416 416 0 416 (416) NA
MAINTENANCE AND OPERATION OF PLANT SERVICES 45,882 1,202,279 0 81,584 0 81,584 1,120,695 93.21%
STUDENT TRANSPORTATION SERVICE 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 453,723,966 329,868 12,874,010 48,477,013 61,351,023 392,372,944 86.48%
TRANSFERS & OTHER OUTLAYS 83,403,442 83,403,442 0 19,859,400 0 19,859,400 63,544,042 76.19%
DEBT SERVICE 5,572,080 5,572,080 0 0 0 0 5,572,080 100.00%
Total Expenditures 819,349,454 544,906,767 456,287 33,280,796 51,600,487 84,881,283 460,025,484 84.42%
Revenues OVER/UNDER Expenditures (387,559,454) (113,096,767) 12,421,862 17,816,491 (33,783,996) (79,312,771)
BEGINNING BALANCE (Estimated) 364,500,000 364,500,000
ENDING BALANCE 382,316,491 330,716,004
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 11,694,446 11,694,446 0 988,310 0 988,310 10,706,136 91.55%
INTEREST 0 0 0 37,046 0 37,046 (37,046) NA
STATE SOURCES 1,214,494 1,214,494 0 444,596 0 444,596 769,898 63.39%
FEDERAL SOURCES 53,391,815 53,391,815 4,210,876 21,931,533 0 21,931,533 31,460,282 58.92%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 69,100,755 69,100,755 4,210,876 23,401,485 0 23,401,485 45,699,270 66.13%
GENERAL ADMINISTRATION 0 0 0 0 0 0 0 NA
SUPPORT SERVICES - BUSINESS 66,790 0 0 0 0 0 0 NA
SCHOOL NUTRITION PROGRAM 68,718,997 68,620,216 3,595,344 18,141,646 11,384,724 29,526,370 39,093,846 56.97%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 68,785,787 68,620,216 3,595,344 18,141,646 11,384,724 29,526,370 39,093,846 56.97%
Revenues OVER/UNDER Expenditures 314,968 480,539 615,532 5,259,838 (6,124,886) 6,605,425
BEGINNING BALANCE (Estimated) 18,476,000 18,476,000
ENDING BALANCE 23,735,838 12,351,114