2022_11 FY2023 DETAIL FINANCIAL REPORT (1)

AID 1473893 · View on Simbli

Agenda Item

i. F.3.a. Acceptance of the November 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 November 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
                                                                                                  11/30/2022
                                                                                                 (UNAUDITED)
                                                                                                                                                                                                                      1            5
                                                                                                                                                                                                     % of
                                                                                ORIGINAL        AMENDED          CURRENT                         ENCUMBRANC   TOTAL REV/EXP      REMAINING                  MONTHLY          YTD
                   Description     OBJECT         OBJECT DESCRIPTION                                                            REV/EXP YTD                                                       REMAINING
                                                                                BUDGET           BUDGET           MONTH                               E           YTD             BALANCE                   VARIANCE       VARIANCE
                                                                                                                                                                                                   BUDGET
 LOCAL REVENUES                    411100    AD VALOREM TAXES                    745,921,752     745,921,752     248,272,053      665,785,297             0       665,785,297       80,136,455         10.74%    -66.72%     114.22%
                                   411210    OTHER SALES TAXES                    15,000,000      15,000,000       1,002,910        3,381,735             0         3,381,735       11,618,265         77.46%    -93.31%     -45.89%
                                   411900    OTHER TAXES                           2,800,000       2,800,000               0        1,134,421             0         1,134,421        1,665,579         59.48%   -100.00%      -2.76%
                                   411910    TITLE AD VALOREM TAX (TAVT)          29,000,000      29,000,000       2,977,827       12,172,232             0        12,172,232       16,827,768         58.03%    -89.73%       0.74%
                                   412200    DONATIONS                                 4,300          14,629               0                0             0                 0           14,629        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           1,288          433,169             0           433,169         (358,169)      -477.56%    -98.28%    1286.14%
                                   419200    CONTRIBUTIONS-PRIVATE SOURCES                 0               0               0              565             0               565             (565)            NA         NA          NA
                                   419400    TEXTBOOK SALES                            1,000           1,000               0            2,300             0             2,300           (1,300)      -130.00%   -100.00%     452.00%
                                   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                  1,795,000       1,795,000          (1,606)         459,402             0           459,402        1,335,598         74.41%   -100.09%     -38.58%
                                   411990    CHARTER COMMISSION LOCAL REV                                                  0                0             0                 0                0             NA         NA          NA
                                   419500    SERVICES PROVIDED OTHER LUAS                  0               0               0            2,238             0             2,238           (2,238)            NA         NA          NA
                                   419955    REVENUE CLEARING ACCT                         0               0           6,450           16,450             0            16,450          (16,450)            NA         NA          NA
 LOCAL REVENUES Total                                                            800,385,570     800,395,899     252,258,922      683,387,809             0       683,387,809      117,008,090         14.62%    -68.48%     104.91%
 INTEREST                          415000    INVESTMENT INCOME                        90,000          90,000         446,568        1,751,628             0         1,751,628       (1,661,628)     -1846.25%    396.19%    4571.01%
 INTEREST Total                                                                       90,000          90,000         446,568        1,751,628             0         1,751,628       (1,661,628)     -1846.25%    396.19%    4571.01%
 STATE SOURCES                     431200    TOTAL QBE FORMULA EARNINGS          597,024,602     597,024,602      57,087,029      197,931,582             0       197,931,582      399,093,020         66.85%    -90.44%     -20.43%
                                   431220    QBE ALLOTMENT (OPER COSTS)           40,638,153      40,638,153       3,346,405       16,886,549             0        16,886,549       23,751,604         58.45%    -91.77%      -0.27%
                                   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        4,297,378             0         4,297,378        7,118,224         62.36%    -91.56%      -9.65%
                                   431400    QBE CONTRA ACCOUNT (DEBIT)         (152,200,413)   (152,200,413)    (12,683,347)     (63,416,981)            0       (63,416,981)     (88,783,432)        58.33%    -91.67%       0.00%
                                   438000    OTHER GRANTS FROM GEORGIA DOE         5,880,893       4,076,113               0        1,466,007             0         1,466,007        2,610,106         64.03%   -100.00%     -13.68%
                                   439950    FUNDS - OTHER STATE AGENCIES                  0               0               0                0             0                 0                0             NA         NA          NA
                                   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                                                             502,758,837     503,059,699      48,714,026      157,164,535             0       157,164,535      345,895,163         68.76%    -90.32%     -25.02%
 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%     -98.38%

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%     177.17%      54.91%

 INSTRUCTION                        511000   TEACHERS                            376,680,184     376,631,116      38,943,833      120,332,382           259       120,332,640      256,298,475         68.05%    -89.66%      -23.32%
                                    511300   SUBSTITUTE/TEMPORARY EMPLOYEE            35,000          35,000       1,446,353        4,419,252             0         4,419,252       (4,384,252)    -12526.43%   4032.44%    30203.44%
                                    511400   SUBSTITUTE/TEMPORARY EMPLOYEE                 0               0          29,941          109,153             0           109,153         (109,153)            NA         NA           NA
                                    511500   EXTENDED DAY - TEACHERS                       0               0          92,813          169,319             0           169,319         (169,319)            NA         NA           NA
                                    511600   PROF DEVELOPMENT STIPENDS                     0               0               0            7,997             0             7,997           (7,997)            NA         NA           NA
                                    511700   EXTENDED YEAR                                 0               0               0                0             0                 0                0             NA         NA           NA
                                    511800   ART - MUSIC - PE                     33,072,174      33,072,174       2,833,881        8,547,659             0         8,547,659       24,524,516         74.15%    -91.43%      -37.97%
                                    513000   PRINCIPAL                                     0               0               0                0             0                 0                0             NA         NA           NA
                                    514000   AIDES AND PARAPROFESSIONALS          27,584,428      27,443,431       1,951,922        6,919,924             0         6,919,924       20,523,507         74.78%    -92.89%      -39.48%
                                    514200   SALARY OF CLERICAL STAFF                      0               0           9,585           18,931             0            18,931          (18,931)            NA         NA           NA
                                    514500   INTERPRETER                             238,320         238,320          14,446           43,338             0            43,338          194,982         81.82%    -93.94%      -56.36%
                                    516100   TECHNOLOGY SPECIALIST                   146,094         146,094           6,463           19,390             0            19,390          126,704         86.73%    -95.58%      -68.15%
                                    516400   PHYS/OCCUP/SPEECH THERAPIST           8,158,638       8,158,638         589,976        1,806,619             0         1,806,619        6,352,019         77.86%    -92.77%      -46.86%
                                    517200   ELEMENTARY COUNSELOR                     79,287          79,287           4,484           15,695             0            15,695           63,592         80.21%    -94.34%      -52.49%
                                    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)            680            6,829             0             6,829      (29,499,931)       100.02%   -100.00%     -100.06%
                                                                                    DEKALB COUNTY BOARD OF EDUCATION
                                                                                    FY2023 GENERAL FUND (DETAIL)
                                                                                  STATEMENT OF REVENUE & EXPENDITURES
                                                                                              11/30/2022
                                                                                             (UNAUDITED)
                                                                                                                                                                                                                1            5
                                                                                                                                                                                                % of
                                                                            ORIGINAL       AMENDED        CURRENT                        ENCUMBRANC      TOTAL REV/EXP      REMAINING                  MONTHLY         YTD
                    Description   OBJECT        OBJECT DESCRIPTION                                                      REV/EXP YTD                                                          REMAINING
                                                                            BUDGET          BUDGET         MONTH                              E              YTD             BALANCE                   VARIANCE      VARIANCE
                                                                                                                                                                                              BUDGET
                                  519910   EXTRA ACTIVITY SALARIES               575,000        575,000             0               0                0                 0          575,000       100.00%   -100.00%     -100.00%
                                  520000   EMPLOYEE BENEFITS                           0              0             0               0                0                 0                0            NA         NA           NA
                                  521000   STATE HEALTH INSURANCE             74,940,781     74,872,741     5,337,500      16,495,312                0        16,495,312       58,377,429        77.97%    -92.87%      -47.13%
                                  523000   TEACHERS RETIREMENT SYSTEM         89,833,422     89,766,950     7,247,919      22,603,288                0        22,603,288       67,163,662        74.82%    -91.93%      -39.57%
                                  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             0       2,741,876           40,046         2,781,922        6,463,078        69.91%   -100.00%      -28.82%
                                  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            18,101,019     18,093,513     5,214,327      15,847,544                0        15,847,544        2,245,969        12.41%    -71.18%      110.21%
                                  530000   PURCHASED PROF/TECH SERVICES       16,571,107     10,781,117     1,117,895       2,273,615        1,646,873         3,920,488        6,860,629        63.64%    -89.63%      -49.39%
                                  530010   PURCHASED SERVICES-OTHER FEES       1,994,072      1,994,072             0       1,323,777           15,836         1,339,613          654,459        32.82%   -100.00%       59.33%
                                  530070   ADA-PURCHASED PROF/TECH SERVIC         35,000         35,000             0             100                0               100           34,900        99.71%   -100.00%      -99.31%
                                  532100   CONTRACTED SERV-TEACHERS                    0              0             0               0                0                 0                0            NA         NA           NA
                                  543000   REPAIR & MAINTENANCE SERVICE          170,000        238,950             0           6,896           66,154            73,050          165,900        69.43%   -100.00%      -93.07%
                                  544100   RENTAL OF LAND OR BUILDINGS            30,000         48,042             0          18,042                0            18,042           30,000        62.45%   -100.00%       -9.87%
                                  544200   RENTAL OF EQUIPMENT & VEHICLES         99,993         99,993        11,108          11,108            6,541            17,649           82,344        82.35%    -88.89%      -73.34%
                                  553000   COMMUNICATION                          43,340         46,089           910         (26,294)             479           (25,815)          71,904       156.01%    -98.03%     -236.92%
                                  553200   COMMUNICATION-WEB SUBSCRPT/LIC        436,566      4,978,458     2,400,894       4,224,238          191,788         4,416,026          562,432        11.30%    -51.77%      103.64%
                                  558000   TRAVEL - EMPLOYEES                    910,474        904,967        25,793         112,610            1,790           114,400          790,567        87.36%    -97.15%      -70.14%
                                  559400   PAYMENTS TO CHARTER SCHOOLS        46,826,936     46,826,936             0      18,379,671                0        18,379,671       28,447,265        60.75%   -100.00%       -5.80%
                                  559500   OTHER PURCHASED SERVICES                    0              0             0               0                0                 0                0            NA         NA           NA
                                  561000   SUPPLIES                            7,084,613      6,172,028       193,548       1,428,405          590,053         2,018,458        4,153,570        67.30%    -96.86%      -44.46%
                                  561100   SUPPLIES - TECHNOLOGY RELATED         195,616        300,592        29,436          80,698           22,106           102,805          197,788        65.80%    -90.21%      -35.57%
                                  561200   COMPUTER SOFTWARE                   7,648,392      7,177,955         2,050       1,782,794           62,487         1,845,281        5,332,674        74.29%    -99.97%      -40.39%
                                  561500   EXPENDABLE EQUIPMENT                2,223,007      2,145,932        70,625         312,691          364,589           677,280        1,468,652        68.44%    -96.71%      -65.03%
                                  561600   EXPENDABLE COMPUTER EQUIPMENT         591,779        736,744       105,269         203,479          126,097           329,577          407,167        55.27%    -85.71%      -33.72%
                                  564000   DIGITAL/ELECTRONIC TEXTBOOKS           37,250        781,499        96,081         259,749          168,779           428,528          352,971        45.17%    -87.71%      -20.23%
                                  564100   TEXTBOOKS - PRINTED                 7,131,545     10,730,039     1,153,469       1,629,687        8,913,673        10,543,360          186,679         1.74%    -89.25%      -63.55%
                                  564200   BOOKS (OTHER THAN TEXTBOOKS)          853,634         94,100         3,889          17,731           28,882            46,613           47,487        50.46%    -95.87%      -54.78%
                                  572000   BUILDING ACQUISIT/CNSTR/IMPRV               0              0             0               0                0                 0                0            NA         NA           NA
                                  573000   PURCHASE EQUIP-NOT BUSES/COMP       2,132,518      1,595,039             0           6,380           70,466            76,846        1,518,194        95.18%   -100.00%      -99.04%
                                  573400   PURCHASE/LEASE EQUIPMENT-TECH               0              0             0               0              769               769             (769)           NA         NA           NA
                                  581000   DUES AND FEES                         772,973        999,411        13,076         216,461           87,524           303,985          695,426        69.58%    -98.69%      -48.02%
                                  589000   OTHER EXPENDITURES                  1,000,000        975,481             0               0                0                 0          975,481       100.00%   -100.00%     -100.00%
INSTRUCTION Total                                                            706,077,411    706,628,956    68,948,166     232,366,346       12,405,192       244,771,538      461,857,418        65.36%    -90.24%      -21.08%
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         55,000             0           2,599                0             2,599           52,401        95.27%   -100.00%      -88.66%
                                  514000   AIDES AND PARAPROFESSIONALS           169,883        169,883         3,405          19,838                0            19,838          150,046        88.32%    -98.00%      -71.97%
                                  514200   SALARY OF CLERICAL STAFF            2,039,336      2,039,336       170,144         837,912                0           837,912        1,201,424        58.91%    -91.66%       -1.39%
                                  514600   ATHLETICS PERSONNEL                   714,952        714,952        63,521         315,929                0           315,929          399,024        55.81%    -91.12%        6.05%
                                  516300   SCH NURSE/SPEC EDUC NURSE LPN       4,911,504      4,911,504       422,684       1,425,178                0         1,425,178        3,486,326        70.98%    -91.39%      -30.36%
                                  516400   PHYS/OCCUP/SPEECH THERAPIST           118,977        118,977             0          29,900                0            29,900           89,077        74.87%   -100.00%      -39.69%
                                  517100   TEACHER SUPT SPEC/DIAG/AUDIO        1,946,665      1,946,665        69,997         209,992                0           209,992        1,736,673        89.21%    -96.40%      -74.11%
                                  517200   ELEMENTARY COUNSELOR                8,709,649      8,709,649     1,541,122       3,990,728                0         3,990,728        4,718,922        54.18%    -82.31%        9.97%
                                  517300   SECONDARY COUNSELOR                14,902,824     14,902,824     1,078,842       4,401,785                0         4,401,785       10,501,039        70.46%    -92.76%      -29.11%
                                  517400   SCHOOL PSYCHOLOGIST                 4,414,036      4,414,036       285,279         888,249                0           888,249        3,525,787        79.88%    -93.54%      -51.70%
                                  517600   SCHOOL SOCIAL WORKER                3,859,986      3,859,986       288,353         924,836                0           924,836        2,935,150        76.04%    -92.53%      -42.50%
                                  517700   FAMILY SERVICES/PARENT COORD        2,732,850      2,732,850       219,234         825,225                0           825,225        1,907,625        69.80%    -91.98%      -27.53%
                                  517800   GRADUATION COACH                                                         0               0                0                 0                0            NA         NA           NA
                                  519000   OTHER MANAGEMENT PERSONNEL         58,254,987     58,229,987       153,501         741,886                0           741,886       57,488,100        98.73%    -99.74%      -96.94%
                                  519100   OTHER ADMINISTRATIVE PERSONNEL      7,820,469      7,820,469       527,594       1,819,905                0         1,819,905        6,000,564        76.73%    -93.25%      -44.15%
                                  519900   OTHER SALARIES & COMPENSATION         767,000        767,000         4,938          37,751                0            37,751          729,249        95.08%    -99.36%      -88.19%
                                  519910   EXTRA ACTIVITY SALARIES                90,000        120,000             0               0                0                 0          120,000       100.00%   -100.00%     -100.00%
                                  521000   STATE HEALTH INSURANCE              7,493,142      7,493,142       556,289       1,903,484                0         1,903,484        5,589,658        74.60%    -92.58%      -39.03%
                                  523000   TEACHERS RETIREMENT SYSTEM         10,306,358     10,306,358       741,016       2,601,383                0         2,601,383        7,704,975        74.76%    -92.81%      -39.42%
                                                                                          DEKALB COUNTY BOARD OF EDUCATION
                                                                                          FY2023 GENERAL FUND (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                    11/30/2022
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                      1            5
                                                                                                                                                                                                     % of
                                                                                  ORIGINAL       AMENDED        CURRENT                        ENCUMBRANC      TOTAL REV/EXP     REMAINING                  MONTHLY          YTD
                 Description            OBJECT        OBJECT DESCRIPTION                                                       REV/EXP YTD                                                        REMAINING
                                                                                  BUDGET          BUDGET         MONTH                              E              YTD            BALANCE                   VARIANCE       VARIANCE
                                                                                                                                                                                                   BUDGET
                                        525000   UNEMPLOYMENT COMPENSATION               6,000          6,000             0                0               0                 0           6,000        100.00%   -100.00%     -100.00%
                                        529000   OTHER EMPLOYEE BENEFITS             1,416,851      1,416,851       155,617          540,391               0           540,391         876,460         61.86%    -89.02%       -8.46%
                                        530000   PURCHASED PROF/TECH SERVICES        5,088,965      5,153,929       414,942          808,129       2,637,041         3,445,170       1,708,759         33.15%    -91.95%      -62.37%
                                        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%      -82.01%
                                        543200   REPAIR & MAINT SERVICE-TECH                 0              0             0                0               0                 0               0             NA         NA           NA
                                        544100   RENTAL OF LAND OR BUILDINGS           305,000        305,000             0                0               0                 0         305,000        100.00%   -100.00%     -100.00%
                                        544200   RENTAL OF EQUIPMENT & VEHICLES          9,500          4,500             0                0               0                 0           4,500        100.00%   -100.00%     -100.00%
                                        544400   OTHER RENTALS                               0         12,000             0            4,480               0             4,480           7,520         62.67%   -100.00%      -10.40%
                                        553000   COMMUNICATION                           4,650          4,650             0               40             254               293           4,357         93.69%   -100.00%      -97.94%
                                        553200   COMMUNICATION-WEB SUBSCRPT/LIC            470            669             0              199               0               199             470         70.25%   -100.00%      -28.61%
                                        558000   TRAVEL - EMPLOYEES                     80,600         75,600           336            1,528               0             1,528          74,072         97.98%    -99.56%      -95.15%
                                        559500   OTHER PURCHASED SERVICES                1,000          3,582             0                0               0                 0           3,582        100.00%   -100.00%     -100.00%
                                        561000   SUPPLIES                              629,000        443,000           930            7,880           7,793            15,673         427,327         96.46%    -99.79%      -95.73%
                                        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          51,133            51,133          66,817         56.65%   -100.00%     -100.00%
                                        561500   EXPENDABLE EQUIPMENT                    1,540         13,040             0           51,194          16,414            67,608         (54,568)      -418.47%   -100.00%      842.23%
                                        561600   EXPENDABLE COMPUTER EQUIPMENT          52,000         65,536         7,536           12,988           5,949            18,937          46,599         71.10%    -88.50%      -52.44%
                                        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               0              0             0            5,620               0             5,620          (5,620)            NA         NA           NA
                                        573400   PURCHASE/LEASE EQUIPMENT-TECH          15,000          6,000             0                0           2,940             2,940           3,060         51.00%   -100.00%     -100.00%
                                        573500   PURCHASE - SOFTWARE (CAPITAL)               0              0             0                0               0                 0               0             NA         NA           NA
                                        581000   DUES AND FEES                          64,200         47,237        (1,175)           2,020           5,718             7,738          39,499         83.62%   -102.49%      -89.74%
                                        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                                                               138,561,844    138,186,663     6,704,105       22,425,067       2,727,992        25,153,060     113,033,603         81.80%    -95.15%      -61.05%
IMPROVEMENT OF INSTRUCTIONAL SERVICES   511000   TEACHERS                                    0          8,500           176            4,004               0             4,004           4,496         52.89%    -97.93%       13.06%
                                        511300   SUBSTITUTE/TEMPORARY EMPLOYEE               0              0             0                0               0                 0               0             NA         NA           NA
                                        511600   PROF DEVELOPMENT STIPENDS           5,083,000        556,489             0          390,560               0           390,560         165,929         29.82%   -100.00%       68.44%
                                        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           19,795               0            19,795         (19,795)            NA         NA           NA
                                        517100   TEACHER SUPT SPEC/DIAG/AUDIO                0             0              0                0               0                 0               0             NA         NA           NA
                                        517300   SECONDARY COUNSELOR                                                171,616          347,842               0           347,842        (347,842)            NA         NA           NA
                                        517700   FAMILY SERVICES/PARENT COORD          270,695        270,695        24,291           81,126               0            81,126         189,569         70.03%    -91.03%      -28.07%
                                        519000   OTHER MANAGEMENT PERSONNEL          3,699,786      3,313,036       163,802          810,180               0           810,180       2,502,856         75.55%    -95.06%      -41.31%
                                        519100   OTHER ADMINISTRATIVE PERSONNEL      5,659,296      5,659,296       349,449        1,936,024               0         1,936,024       3,723,272         65.79%    -93.83%      -17.90%
                                        519900   OTHER SALARIES & COMPENSATION         287,043        287,043         1,042            7,399               0             7,399         279,645         97.42%    -99.64%      -93.81%
                                        519910   EXTRA ACTIVITY SALARIES                51,500         51,500             0                0               0                 0          51,500        100.00%   -100.00%     -100.00%
                                        521000   STATE HEALTH INSURANCE              1,026,270      1,026,270        34,886          169,786               0           169,786         856,484         83.46%    -96.60%      -60.29%
                                        523000   TEACHERS RETIREMENT SYSTEM          1,820,259      1,835,029       153,768          590,908               0           590,908       1,244,121         67.80%    -91.62%      -22.72%
                                        529000   OTHER EMPLOYEE BENEFITS               271,789        262,514        11,392           58,140               0            58,140         204,374         77.85%    -95.66%      -46.85%
                                        530000   PURCHASED PROF/TECH SERVICES        1,846,586      1,819,086        40,130          213,329          85,991           299,321       1,519,766         83.55%    -97.79%      -71.85%
                                        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%      -98.50%
                                        544101   PORTABLES                               6,740          6,740             0                0               0                 0           6,740        100.00%   -100.00%     -100.00%
                                        544200   RENTAL OF EQUIPMENT & VEHICLES              0            600             0              525               0               525              75         12.50%   -100.00%      110.00%
                                        553000   COMMUNICATION                           5,450          5,450             0               17               0                17           5,433         99.70%   -100.00%      -99.27%
                                        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%      126.77%
                                        558000   TRAVEL - EMPLOYEES                    329,528        332,778           628           41,716              53            41,769         291,009         87.45%    -99.81%      -69.91%
                                        561000   SUPPLIES                              428,956        286,277         3,838           45,759           9,915            55,674         230,603         80.55%    -98.66%      -61.64%
                                        561100   SUPPLIES - TECHNOLOGY RELATED          18,398         69,550             0            1,035          50,875            51,909          17,641         25.36%   -100.00%      -96.43%
                                        561200   COMPUTER SOFTWARE                           0              0             0                0               0                 0               0             NA         NA           NA
                                                                                                DEKALB COUNTY BOARD OF EDUCATION
                                                                                                FY2023 GENERAL FUND (DETAIL)
                                                                                              STATEMENT OF REVENUE & EXPENDITURES
                                                                                                          11/30/2022
                                                                                                         (UNAUDITED)
                                                                                                                                                                                                                         1            5
                                                                                                                                                                                                         % of
                                                                                        ORIGINAL       AMENDED        CURRENT                       ENCUMBRANC     TOTAL REV/EXP     REMAINING                  MONTHLY         YTD
                  Description                 OBJECT        OBJECT DESCRIPTION                                                      REV/EXP YTD                                                       REMAINING
                                                                                        BUDGET          BUDGET         MONTH                             E             YTD            BALANCE                   VARIANCE      VARIANCE
                                                                                                                                                                                                       BUDGET
                                              561500   EXPENDABLE EQUIPMENT                  714,008        748,170           283          44,491          2,296            46,787         701,383        93.75%    -99.96%      -85.73%
                                              561600   EXPENDABLE COMPUTER EQUIPMENT          11,500         20,051         4,287           6,115             98             6,213          13,838        69.01%    -78.62%      -26.81%
                                              564200   BOOKS (OTHER THAN TEXTBOOKS)           51,744         54,224         5,741          12,919              0            12,919          41,305        76.18%    -89.41%      -42.82%
                                              573000   PURCHASE EQUIP-NOT BUSES/COMP         172,206        172,206             0          47,219              0            47,219         124,987        72.58%   -100.00%      -34.19%
                                              581000   DUES AND FEES                          85,400         89,650             0          18,211            286            18,498          71,152        79.37%   -100.00%      -51.25%
                                              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                                               24,523,631     19,558,630       975,227       6,009,142        282,306         6,291,447      13,267,183        67.83%    -95.01%      -26.26%
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%      -86.59%
                                              530000   PURCHASED PROF/TECH SERVICES           61,600         46,600             0             350         22,390            22,740          23,860        51.20%   -100.00%      -98.20%
                                              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         29,545             0               0          1,115             1,115          28,430        96.23%   -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                                                         1,135,154      1,157,078             0           1,166         23,505            24,671       1,132,407        97.87%   -100.00%      -99.76%
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          54,176              0            54,176          67,809        55.59%    -91.06%        6.59%
                                              516500   LIBRARIAN/MEDIA SPECIALIST         10,643,260     10,643,260       800,656       2,509,906              0         2,509,906       8,133,354        76.42%    -92.48%      -43.40%
                                              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       103,950         314,685              0           314,685       1,261,575        80.04%    -93.41%      -52.09%
                                              523000   TEACHERS RETIREMENT SYSTEM          2,131,315      2,131,315       160,748         506,583              0           506,583       1,624,732        76.23%    -92.46%      -42.96%
                                              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        32,692         104,242              0           104,242         190,402        64.62%    -88.90%      -15.09%
                                              530000   PURCHASED PROF/TECH SERVICES          247,696        294,696       258,167         258,167         21,594           279,761          14,935         5.07%    -12.40%      110.25%
                                              544200   RENTAL OF EQUIPMENT & VEHICLES                                           0               0              0                 0               0            NA         NA           NA
                                              553000   COMMUNICATION                             600            600            18             140              0               140             461        76.75%    -96.95%      -44.20%
                                              553200   COMMUNICATION-WEB SUBSCRPT/LIC         16,728        186,450         3,303          11,706         17,130            28,836         157,614        84.53%    -98.23%      -84.93%
                                              558000   TRAVEL - EMPLOYEES                     13,361         13,361           181             181              0               181          13,180        98.64%    -98.64%      -96.74%
                                              561000   SUPPLIES                            1,221,712        986,950             0          17,299          9,207            26,505         960,444        97.31%   -100.00%      -95.79%
                                              561100   SUPPLIES - TECHNOLOGY RELATED             155            449             0               0              0                 0             449       100.00%   -100.00%     -100.00%
                                              561500   EXPENDABLE EQUIPMENT                    4,500          5,395             0               0              0                 0           5,395       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        217,613         1,690          13,731         22,861            36,592         181,021        83.18%    -99.22%      -84.86%
                                              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     1,372,314       3,790,815         70,792         3,861,607      12,947,711        77.03%    -91.84%      -45.88%
GENERAL ADMINISTRATION                        511100   SCHOOL BOARD MEMBERS SALARIES         126,000        126,000        13,650          68,250              0            68,250          57,750        45.83%    -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         151,179              0           151,179         173,821        53.48%    -90.71%       11.64%
                                              512100   DEPUTY - AREA SUPERINTENDENT        2,172,268      2,172,268       149,437         792,305              0           792,305       1,379,963        63.53%    -93.12%      -12.46%
                                              514200   SALARY OF CLERICAL STAFF            3,984,388      3,984,388       447,133       2,046,300              0         2,046,300       1,938,088        48.64%    -88.78%       23.26%
                                              519000   OTHER MANAGEMENT PERSONNEL          1,617,971      1,781,175        54,593         282,823              0           282,823       1,498,352        84.12%    -96.94%      -61.89%
                                              519100   OTHER ADMINISTRATIVE PERSONNEL      2,439,222      2,439,222        62,887         256,176              0           256,176       2,183,046        89.50%    -97.42%      -74.79%
                                              519900   OTHER SALARIES & COMPENSATION         157,250        157,250         2,678          22,865              0            22,865         134,385        85.46%    -98.30%      -65.10%
                                              521000   STATE HEALTH INSURANCE              1,413,440      1,413,440       101,487         495,870              0           495,870         917,570        64.92%    -92.82%      -15.80%
                                              523000   TEACHERS RETIREMENT SYSTEM          2,174,822      2,174,822       142,196         701,739              0           701,739       1,473,083        67.73%    -93.46%      -22.56%
                                              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        29,932         145,390              0           145,390         188,219        56.42%    -91.03%        4.59%
                                                                                 DEKALB COUNTY BOARD OF EDUCATION
                                                                                 FY2023 GENERAL FUND (DETAIL)
                                                                               STATEMENT OF REVENUE & EXPENDITURES
                                                                                           11/30/2022
                                                                                          (UNAUDITED)
                                                                                                                                                                                                           1            5
                                                                                                                                                                                           % of
                                                                         ORIGINAL       AMENDED        CURRENT                       ENCUMBRANC      TOTAL REV/EXP     REMAINING                  MONTHLY         YTD
                 Description   OBJECT        OBJECT DESCRIPTION                                                      REV/EXP YTD                                                        REMAINING
                                                                         BUDGET          BUDGET         MONTH                             E              YTD            BALANCE                   VARIANCE      VARIANCE
                                                                                                                                                                                         BUDGET
                               530000   PURCHASED PROF/TECH SERVICES        1,727,381      2,514,381         4,154          33,105         122,432           155,536       2,358,845        93.81%    -99.83%      -96.84%
                               530002   OTHER COST-BOARD LEGAL FEES **     22,500,000     22,500,000             0      22,500,000         186,260        22,686,260        (186,260)       -0.83%   -100.00%      140.00%
                               530010   PURCHASED SERVICES-OTHER FEES               0              0             0               0               0                 0               0            NA         NA           NA
                               533200   DRUG&ALCOHOL TEST-FINGERPRINT         270,000        270,000        23,644         102,259              39           102,298         167,702        62.11%    -91.24%       -9.10%
                               534000   PROFESSIONAL LEGAL SERVICES         3,000,000      2,986,000            54         393,477         682,243         1,075,720       1,910,280        63.97%   -100.00%      -68.37%
                               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%      -99.38%
                               553200   COMMUNICATION-WEB SUBSCRPT/LIC          1,000          1,000             0             270               0               270             730        73.00%   -100.00%      -35.20%
                               558000   TRAVEL - EMPLOYEES                     29,249         29,249             0           1,689               0             1,689          27,560        94.23%   -100.00%      -86.14%
                               558017   TRAVEL-BD MEMBER, M. ORSON              8,000          8,000             0               0               0                 0           8,000       100.00%   -100.00%     -100.00%
                               558021   TRAVEL-BD MEMBER, J. MORLEY             8,000          8,000             0               0               0                 0           8,000       100.00%   -100.00%     -100.00%
                               558025   TRAVEL-BD MEMBER, V. TURNER             8,000          8,000             0             623               0               623           7,377        92.21%   -100.00%      -81.30%
                               558026   TRAVEL-BD MEMBER, A. GEVERTZ            8,000          8,000             0             174               0               174           7,826        97.83%   -100.00%      -94.78%
                               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%      -86.63%
                               558099   TRAVEL-ANNUAL BOARD RETREAT            28,000         28,000             0           7,539               0             7,539          20,461        73.08%   -100.00%      -35.38%
                               561000   SUPPLIES                              412,829        403,150         2,971          29,107          16,784            45,892         357,258        88.62%    -99.26%      -82.67%
                               561100   SUPPLIES - TECHNOLOGY RELATED           9,500         20,079           315           7,379           7,381            14,760           5,319        26.49%    -98.43%      -11.80%
                               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             232               232          84,268        99.72%   -100.00%     -100.00%
                               561600   EXPENDABLE COMPUTER EQUIPMENT          29,600         39,200             0             845               0               845          38,355        97.84%   -100.00%      -94.83%
                               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           1,019            70,933          41,013        36.64%   -100.00%       49.89%
                               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     1,065,314      28,109,741       1,016,474        29,126,215      15,197,435        34.29%    -97.60%       52.21%
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     1,702,096       7,808,660               0         7,808,660       7,457,434        48.85%    -88.85%       22.76%
                               513100   ASSISTANT PRINCIPAL                24,016,283     24,016,283     2,098,985       8,394,838               0         8,394,838      15,621,445        65.05%    -91.26%      -16.11%
                               514200   SALARY OF CLERICAL STAFF           13,604,555     13,604,555     1,193,114       5,288,262               0         5,288,262       8,316,293        61.13%    -91.23%       -6.71%
                               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%      -99.61%
                               521000   STATE HEALTH INSURANCE              7,325,640      7,325,640       579,715       2,539,586               0         2,539,586       4,786,054        65.33%    -92.09%      -16.80%
                               523000   TEACHERS RETIREMENT SYSTEM         10,624,597     10,624,597       922,369       4,042,939               0         4,042,939       6,581,658        61.95%    -91.32%       -8.67%
                               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       183,881         805,773               0           805,773         605,635        42.91%    -86.97%       37.02%
                               561000   SUPPLIES                                    0              0             0               0               0                 0               0            NA         NA           NA
                               561100   SUPPLIES - TECHNOLOGY RELATED               0          5,000             0           1,692             700             2,391           2,609        52.17%   -100.00%      -18.79%
                               561500   EXPENDABLE EQUIPMENT                   85,000         30,000             0             586               0               586          29,414        98.05%   -100.00%      -95.32%
                               561600   EXPENDABLE COMPUTER EQUIPMENT               0         15,000             0           1,544           1,560             3,104          11,896        79.31%   -100.00%      -75.30%
                               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     6,680,159      28,885,278           2,260        28,887,538      45,287,366        61.05%    -90.99%       -6.54%
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          76,923               0            76,923         (22,719)      -41.91%    -72.08%      240.59%
                               514800   ACCOUNTANT                          3,662,016      3,662,016       253,427       1,230,089               0         1,230,089       2,431,927        66.41%    -93.08%      -19.38%
                               518100   MAINT PERSONNEL-TRANS MECHANIC        133,357        133,357        19,500          98,436               0            98,436          34,921        26.19%    -85.38%       77.15%
                               519000   OTHER MANAGEMENT PERSONNEL          2,143,005      1,979,801       112,694         655,441               0           655,441       1,324,360        66.89%    -94.31%      -20.54%
                               519100   OTHER ADMINISTRATIVE PERSONNEL      1,061,797      1,061,797        82,600         427,374               0           427,374         634,424        59.75%    -92.22%       -3.40%
                                                                                                DEKALB COUNTY BOARD OF EDUCATION
                                                                                                FY2023 GENERAL FUND (DETAIL)
                                                                                              STATEMENT OF REVENUE & EXPENDITURES
                                                                                                          11/30/2022
                                                                                                         (UNAUDITED)
                                                                                                                                                                                                                          1            5
                                                                                                                                                                                                          % of
                                                                                        ORIGINAL       AMENDED        CURRENT                       ENCUMBRANC      TOTAL REV/EXP     REMAINING                  MONTHLY         YTD
                 Description                  OBJECT        OBJECT DESCRIPTION                                                      REV/EXP YTD                                                        REMAINING
                                                                                        BUDGET          BUDGET         MONTH                             E              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        63,955         320,799               0           320,799         648,771        66.91%    -93.40%      -20.59%
                                              523000   TEACHERS RETIREMENT SYSTEM          1,306,387      1,306,387       101,248         513,602               0           513,602         792,785        60.69%    -92.25%       -5.64%
                                              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        20,121         101,371               0           101,371          89,783        46.97%    -89.47%       27.27%
                                              530000   PURCHASED PROF/TECH SERVICES        4,750,000      4,742,000       223,240       1,362,813       1,458,900         2,821,713       1,920,287        40.50%    -95.29%      -31.03%
                                              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         9,615          67,440          32,336            99,775             225         0.23%    -90.39%       61.85%
                                              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             0         506,126           1,361           507,487       1,566,872        75.54%   -100.00%      -41.44%
                                              553000   COMMUNICATION                          16,000         16,000         3,397           9,942             468            10,410           5,590        34.94%    -78.77%       49.14%
                                              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         1,460           7,887               0             7,887         130,659        94.31%    -98.95%      -86.34%
                                              561000   SUPPLIES                               41,200         61,200         4,381          24,856          11,801            36,657          24,543        40.10%    -92.84%       -2.53%
                                              561100   SUPPLIES - TECHNOLOGY RELATED          10,500         10,500           121             218           5,830             6,048           4,452        42.40%    -98.85%      -95.02%
                                              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           688           1,258          52,313            53,571           1,096         2.01%    -98.74%      -94.48%
                                              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             750               750         169,450        99.56%   -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             0          61,691           1,150            62,841         103,963        62.33%   -100.00%      -11.24%
                                              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%      137.26%
SUPPORT SERVICES - BUSINESS Total                                                         18,798,663     18,565,459       911,582       6,454,853       2,093,969         8,548,822      10,016,637        53.95%    -95.09%      -16.56%
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     1,423,606       6,407,246               0         6,407,246      16,072,645        71.50%    -93.67%      -31.59%
                                              518600   CUSTODIAL PERSONNEL                19,555,394     19,555,394     1,828,798       9,002,078               0         9,002,078      10,553,316        53.97%    -90.65%       10.48%
                                              519000   OTHER MANAGEMENT PERSONNEL          6,937,835      6,937,835       275,746       1,317,055               0         1,317,055       5,620,780        81.02%    -96.03%      -54.44%
                                              519100   OTHER ADMINISTRATIVE PERSONNEL      3,848,311      3,848,311       296,997       1,402,749           1,164         1,403,913       2,444,398        63.52%    -92.28%      -12.52%
                                              519900   OTHER SALARIES & COMPENSATION         881,020        881,020       113,419         465,905               0           465,905         415,115        47.12%    -87.13%       26.92%
                                              521000   STATE HEALTH INSURANCE             11,044,593     11,044,593       681,535       3,340,914               0         3,340,914       7,703,679        69.75%    -93.83%      -27.40%
                                              523000   TEACHERS RETIREMENT SYSTEM          6,216,485      6,216,485       400,099       1,844,399               0         1,844,399       4,372,085        70.33%    -93.56%      -28.79%
                                              525000   UNEMPLOYMENT COMPENSATION              12,000         12,000             0               0               0                 0          12,000       100.00%   -100.00%     -100.00%
                                              527000   ON BEHALF PAYMENTS                  2,250,000      2,250,000             0               0               0                 0       2,250,000       100.00%   -100.00%     -100.00%
                                              529000   OTHER EMPLOYEE BENEFITS             2,561,235      2,561,235       222,341       1,071,854               0         1,071,854       1,489,381        58.15%    -91.32%        0.44%
                                              530000   PURCHASED PROF/TECH SERVICES        1,867,500      1,597,500           393          27,329         141,205           168,534       1,428,966        89.45%    -99.98%      -95.89%
                                              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     1,052,055       3,455,557       1,858,278         5,313,835         716,165        11.88%    -82.55%       37.53%
                                              541001   HAZMAT/ABATEMENT                    1,500,000      1,025,000         3,640         103,221         191,254           294,475         730,525        71.27%    -99.64%      -75.83%
                                              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      8,899,000       816,955       3,240,612       3,794,315         7,034,927       1,864,073        20.95%    -90.82%      -12.60%
                                              543001   MAINTENANCE-BUILDING-REGION 1         300,000        300,000             0          39,821          52,011            91,831         208,169        69.39%   -100.00%      -68.14%
                                              543002   MAINTENANCE-BUILDING-REGION 2         300,000        300,000             0          25,115          37,572            62,687         237,313        79.10%   -100.00%      -79.91%
                                              543003   MAINTENANCE-BUILDING-REGION 3         300,000        300,000        22,082          70,945           1,190            72,135         227,865        75.95%    -92.64%      -43.24%
                                              543004   MAINTENANCE-BUILDING- REGION 4        300,000        300,000             0          57,065           6,194            63,259         236,741        78.91%   -100.00%      -54.35%
                                              543005   MAINTENANCE-BUILDING-REGION 5         300,000        300,000             0          57,958           5,158            63,116         236,884        78.96%   -100.00%      -53.63%
                                              543006   MAINTENANCE-BUILDING-REGION 6         300,000        300,000             0          59,827          16,553            76,379         223,621        74.54%   -100.00%      -52.14%
                                              543007   MAINTENANCE-BUILDING-REGION 7         300,000        300,000             0          38,033          29,695            67,728         232,272        77.42%   -100.00%      -69.57%
                                              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        51,500          79,231         368,810           448,041      21,976,959        98.00%    -99.77%      -99.15%
                                              543010   MAINT-SYS(YELLOWST-SSC CONTRAC      3,500,000      3,500,000         5,436         492,372         387,567           879,939       2,620,061        74.86%    -99.84%      -66.24%
                                                                                                   DEKALB COUNTY BOARD OF EDUCATION
                                                                                                   FY2023 GENERAL FUND (DETAIL)
                                                                                                 STATEMENT OF REVENUE & EXPENDITURES
                                                                                                             11/30/2022
                                                                                                            (UNAUDITED)
                                                                                                                                                                                                                              1            5
                                                                                                                                                                                                              % of
                                                                                           ORIGINAL       AMENDED        CURRENT                        ENCUMBRANC      TOTAL REV/EXP     REMAINING                  MONTHLY         YTD
                 Description                    OBJECT         OBJECT DESCRIPTION                                                      REV/EXP YTD                                                         REMAINING
                                                                                           BUDGET          BUDGET         MONTH                              E              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      9,575,000        50,392       1,254,068        1,649,300         2,903,367       6,671,633        69.68%    -99.47%      -68.57%
                                                 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        11,700          11,700           23,400            35,100         150,200        81.06%    -93.69%      -84.85%
                                                 544200   RENTAL OF EQUIPMENT & VEHICLES      2,225,000      2,125,000       161,208         612,260          532,007         1,144,267         980,733        46.15%    -92.41%      -30.85%
                                                 544400   OTHER RENTALS                               0              0             0               0                0                 0               0            NA         NA           NA
                                                 549000   OTHER PURCHASED PROPERTY SERVI      1,593,260      1,593,260         1,260          72,898           26,686            99,584       1,493,677        93.75%    -99.92%      -89.02%
                                                 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%       83.11%
                                                 553000   COMMUNICATION                          37,800         39,800           299          30,894           10,978            41,872          (2,072)       -5.21%    -99.25%       86.30%
                                                 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           392          25,854                0            25,854         374,146        93.54%    -99.90%      -84.49%
                                                 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%      -95.36%
                                                 561000   SUPPLIES                            3,665,193      3,657,193       106,020         608,240          715,324         1,323,564       2,333,628        63.81%    -97.10%      -60.08%
                                                 561100   SUPPLIES - TECHNOLOGY RELATED          53,000         53,000             0           2,878            2,866             5,744          47,256        89.16%   -100.00%      -86.97%
                                                 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      4,450,193       201,889         991,791        1,592,258         2,584,049       1,866,144        41.93%    -95.46%      -46.51%
                                                 561600   EXPENDABLE COMPUTER EQUIPMENT          45,000         50,000             0           3,996            4,998             8,994          41,006        82.01%   -100.00%      -80.82%
                                                 562000   ENERGY / ELECTRICITY               11,805,467     11,805,467     1,293,009       8,382,986        2,767,677        11,150,662         654,805         5.55%    -89.05%       70.42%
                                                 562001   ENERGY-NATURAL GAS                  2,500,000      2,500,000       254,087         595,524        1,404,476         2,000,000         500,000        20.00%    -89.84%      -42.83%
                                                 562003   ENERGY-REFUNDS/REBATES                      0              0             0               0                0                 0               0            NA         NA           NA
                                                 564200   BOOKS (OTHER THAN TEXTBOOKS)            2,000         10,000             0           7,938                0             7,938           2,062        20.62%   -100.00%       90.51%
                                                 571500   LAND IMPROVEMENTS                           0        250,000        47,868         151,151            7,507           158,658          91,342        36.54%    -80.85%       45.10%
                                                 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       142,066         635,437        2,505,769         3,141,205       2,078,795        39.82%    -97.28%      -70.78%
                                                 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           953           9,523           44,847            54,370         110,630        67.05%    -99.42%      -86.15%
                                                 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    180,149,468     9,465,744      48,370,929       18,378,813        66,749,742     113,399,726        62.95%    -94.75%      -35.56%
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     18,659,584     1,830,394       5,740,542               20         5,740,562      12,919,022        69.24%    -90.19%      -26.17%
                                                 518100   MAINT PERSONNEL-TRANS MECHANIC     10,166,649     11,071,391     1,549,164       6,497,865                0         6,497,865       4,573,526        41.31%    -86.01%       40.86%
                                                 519000   OTHER MANAGEMENT PERSONNEL         10,311,878     10,610,042       131,911         998,445                0           998,445       9,611,596        90.59%    -98.76%      -77.42%
                                                 519100   OTHER ADMINISTRATIVE PERSONNEL        126,803        126,803        10,884          51,788                0            51,788          75,015        59.16%    -91.42%       -1.98%
                                                 519900   OTHER SALARIES & COMPENSATION         472,450        472,450             0           4,200                0             4,200         468,250        99.11%   -100.00%      -97.87%
                                                 521000   STATE HEALTH INSURANCE              7,541,100      7,541,100       499,905       1,688,078                0         1,688,078       5,853,022        77.61%    -93.37%      -46.28%
                                                 523000   TEACHERS RETIREMENT SYSTEM          1,707,064      1,707,064       117,066         574,305                0           574,305       1,132,759        66.36%    -93.14%      -19.26%
                                                 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       233,150         865,384                0           865,384       1,210,086        58.30%    -88.77%        0.07%
                                                 530000   PURCHASED PROF/TECH SERVICES        2,196,950      1,396,318        25,333          89,380           41,113           130,493       1,265,825        90.65%    -98.19%      -84.64%
                                                 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%      -99.51%
                                                 543000   REPAIR & MAINTENANCE SERVICE        2,165,500      2,165,500             0          (5,029)          46,271            41,242       2,124,258        98.10%   -100.00%     -100.56%
                                                 551900   STUD TRANSP PURCHASED-OTH SRCE        500,000        925,000       120,745         271,402          244,744           516,145         408,855        44.20%    -86.95%      -29.58%
                                                 553000   COMMUNICATION                         180,000        186,500           150             901            3,049             3,950         182,550        97.88%    -99.92%      -98.84%
                                                 553200   COMMUNICATION-WEB SUBSCRPT/LIC          1,500         29,500             0          18,480                0            18,480          11,020        37.36%   -100.00%       50.35%
                                                 558000   TRAVEL - EMPLOYEES                    145,000        145,000         2,816          12,455                0            12,455         132,545        91.41%    -98.06%      -79.39%
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                         FY2023 GENERAL FUND (DETAIL)
                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                   11/30/2022
                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                     1            5
                                                                                                                                                                                                    % of
                                                                                 ORIGINAL       AMENDED        CURRENT                        ENCUMBRANC      TOTAL REV/EXP     REMAINING                  MONTHLY          YTD
                  Description          OBJECT        OBJECT DESCRIPTION                                                       REV/EXP YTD                                                        REMAINING
                                                                                 BUDGET          BUDGET         MONTH                              E              YTD            BALANCE                   VARIANCE       VARIANCE
                                                                                                                                                                                                  BUDGET
                                       559500   OTHER PURCHASED SERVICES                    0              0             0                0               0                 0               0             NA         NA           NA
                                       561000   SUPPLIES                            6,138,060      4,028,060         5,075          131,165         504,900           636,065       3,391,995         84.21%    -99.87%      -92.18%
                                       561100   SUPPLIES - TECHNOLOGY RELATED               0              0             0                0               0                 0               0             NA         NA           NA
                                       561200   COMPUTER SOFTWARE                      45,500        814,132             0           14,053               0            14,053         800,079         98.27%   -100.00%      -95.86%
                                       561500   EXPENDABLE EQUIPMENT                  265,172      2,372,672       103,258        1,392,890          63,895         1,456,785         915,887         38.60%    -95.65%       40.89%
                                       561600   EXPENDABLE COMPUTER EQUIPMENT          58,108         58,108            70            6,896             400             7,296          50,812         87.44%    -99.88%      -71.52%
                                       562000   ENERGY / ELECTRICITY                8,100,000      8,115,000     1,775,412        1,954,026               8         1,954,033       6,160,967         75.92%    -78.12%      -42.21%
                                       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              3,250,000      3,250,000             0                0               0                 0       3,250,000        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             711             3,576         163,424         97.86%   -100.00%      -95.88%
                                       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                                               81,128,868     81,512,763     6,405,332       20,310,141         905,124        21,215,265      60,297,498         73.97%    -92.14%      -40.20%
SUPPORT SERVICES - CENTRAL             511400   SUBSTITUTE/TEMPORARY EMPLOYEE               0              0        72,560          350,818               0           350,818        (350,818)            NA         NA           NA
                                       511600   PROF DEVELOPMENT STIPENDS                   0              0             0           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       120,276          602,392               0           602,392         952,357         61.25%    -92.26%       -7.01%
                                       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       187,268          943,505               0           943,505       2,388,459         71.68%    -94.38%      -32.04%
                                       519100   OTHER ADMINISTRATIVE PERSONNEL     11,610,225     11,610,225       875,966        4,422,088               0         4,422,088       7,188,137         61.91%    -92.46%       -8.59%
                                       519900   OTHER SALARIES & COMPENSATION         284,380        284,380        31,693          190,318               0           190,318          94,062         33.08%    -88.86%       60.62%
                                       519910   EXTRA ACTIVITY SALARIES                10,000         11,000             0              205               0               205          10,795         98.14%   -100.00%      -95.52%
                                       521000   STATE HEALTH INSURANCE              2,018,520      2,018,520       131,298          664,975               0           664,975       1,353,545         67.06%    -93.50%      -20.94%
                                       523000   TEACHERS RETIREMENT SYSTEM          3,123,804      3,123,804       218,722        1,071,426               0         1,071,426       2,052,378         65.70%    -93.00%      -17.68%
                                       524000   EMPLOYEES RETIREMENT SYSTEM                 0              0        14,748           64,344               0            64,344         (64,344)            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        48,805          249,708               0           249,708         204,474         45.02%    -89.25%       31.95%
                                       530000   PURCHASED PROF/TECH SERVICES        1,174,082      1,193,227        13,685          280,758         343,676           624,434         568,793         47.67%    -98.85%      -43.53%
                                       530070   ADA-PURCHASED PROF/TECH SERVIC         60,000         60,000             0            1,042           2,995             4,037          55,963         93.27%   -100.00%      -95.83%
                                       543200   REPAIR & MAINT SERVICE-TECH            44,132      2,030,880       151,078          861,558       1,137,682         1,999,240          31,640          1.56%    -92.56%        1.81%
                                       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       (27,736)         542,043         195,307           737,350       2,266,574         75.45%   -100.92%      -56.69%
                                       553200   COMMUNICATION-WEB SUBSCRPT/LIC          1,260          6,260             0                0           3,823             3,823           2,437         38.93%   -100.00%     -100.00%
                                       558000   TRAVEL - EMPLOYEES                    210,000        210,000         1,625           16,337             299            16,636         193,364         92.08%    -99.23%      -81.33%
                                       561000   SUPPLIES                              629,600        642,600        (1,955)           4,260          79,709            83,968         558,632         86.93%   -100.30%      -98.41%
                                       561100   SUPPLIES - TECHNOLOGY RELATED               0          2,000             0              210           1,228             1,438             562         28.08%   -100.00%      -74.80%
                                       561200   COMPUTER SOFTWARE                           0        651,622             0          528,796               0           528,796         122,826         18.85%   -100.00%       94.76%
                                       561500   EXPENDABLE EQUIPMENT                  133,000        133,000         1,400            2,501          18,597            21,097         111,903         84.14%    -98.95%      -95.49%
                                       561600   EXPENDABLE COMPUTER EQUIPMENT          42,000         41,800           749            7,500           8,907            16,407          25,393         60.75%    -98.21%      -56.94%
                                       564200   BOOKS (OTHER THAN TEXTBOOKS)                0          2,500          (400)             535           2,177             2,712            (212)        -8.50%   -116.00%      -48.63%
                                       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           400           41,425           3,797            45,222         265,647         85.45%    -99.87%      -68.02%
                                       589000   OTHER EXPENDITURES                          0              0             0                0               0                 0               0             NA         NA           NA
SUPPORT SERVICES - CENTRAL Total                                                   28,852,494     31,556,309     1,840,181       10,872,492       1,798,439        12,670,930      18,885,378         59.85%    -94.17%      -17.31%
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        112,344          351,554               0           351,554        (317,841)      -942.78%    233.24%     2402.68%
                                       521000   STATE HEALTH INSURANCE                11,340         11,340            945            4,725               0             4,725           6,615         58.33%    -91.67%        0.00%
                                       523000   TEACHERS RETIREMENT SYSTEM             6,681          6,681            607            3,008               0             3,008           3,673         54.98%    -90.91%        8.06%
                                       527000   ON BEHALF PAYMENTS                    42,000         42,000              0                0               0                 0          42,000        100.00%   -100.00%     -100.00%
                                                                                                        DEKALB COUNTY BOARD OF EDUCATION
                                                                                                        FY2023 GENERAL FUND (DETAIL)
                                                                                                      STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                  11/30/2022
                                                                                                                 (UNAUDITED)
                                                                                                                                                                                                                             1            5
                                                                                                                                                                                                             % of
                                                                                                ORIGINAL       AMENDED        CURRENT                      ENCUMBRANC    TOTAL REV/EXP    REMAINING                 MONTHLY         YTD
                   Description                      OBJECT         OBJECT DESCRIPTION                                                       REV/EXP YTD                                                   REMAINING
                                                                                                BUDGET          BUDGET         MONTH                            E            YTD           BALANCE                  VARIANCE      VARIANCE
                                                                                                                                                                                                           BUDGET
                                                    529000   OTHER EMPLOYEE BENEFITS                 20,982         20,982          8,398         25,727             0           25,727         (4,745)      -22.62%    -59.98%      194.28%
                                                    530000   PURCHASED PROF/TECH SERVICES                 0              0              0              0             0                0              0            NA         NA           NA
                                                    561000   SUPPLIES                                60,000         60,000              0              0             0                0         60,000       100.00%   -100.00%     -100.00%
                                                    564200   BOOKS (OTHER THAN TEXTBOOKS)                                               0              0             0                0              0            NA         NA           NA
                                                    572000   BUILDING ACQUISIT/CNSTR/IMPRV                 0             0              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        122,294        385,014             0          385,014      1,547,758        80.08%    -93.67%      -52.19%
 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     1,295,000          2,544          2,964             0            2,964      1,292,036        99.77%    -99.80%      -99.45%
                                                    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     1,341,246          2,544          2,964             0            2,964      1,338,283        99.78%    -99.81%      -99.47%
 FACILITIES ACQUISITION AND CONSTRUCTION SERVICES   519000   OTHER MANAGEMENT PERSONNEL                                                 0              0             0                0              0            NA         NA           NA
                                                    521000   STATE HEALTH INSURANCE                                                     0              0             0                0              0            NA         NA           NA
                                                    523000   TEACHERS RETIREMENT SYSTEM                                                 0              0             0                0              0            NA         NA           NA
                                                    529000   OTHER EMPLOYEE BENEFITS                                                    0              0             0                0              0            NA         NA           NA
                                                    571000   LAND ACQUISITION & DEVELOPMENT                0             0              0              0             0                0              0            NA         NA           NA
                                                    571500   LAND IMPROVEMENTS                             0             0              0              0             0                0              0            NA         NA           NA
                                                    572000   BUILDING ACQUISIT/CNSTR/IMPRV                 0             0              0              0             0                0              0            NA         NA           NA
                                                    573000   PURCHASE EQUIP-NOT BUSES/COMP                 0             0              0              0             0                0              0            NA         NA           NA
 FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total                                                    0             0              0              0             0                0              0            NA         NA           NA
 TRANSFERS & OTHER OUTLAYS                          589000   OTHER EXPENDITURES                            0             0              0              0             0                0              0            NA         NA           NA
                                                    593000   OPERATING TRANSFER TO OTH FUND        7,837,334     7,837,334              0              0             0                0      7,837,334       100.00%   -100.00%     -100.00%
                                                    599000   OTHER USES                                    0             0              0              0             0                0              0            NA         NA           NA
 TRANSFERS & OTHER OUTLAYS Total                                                                   7,837,334     7,837,334              0              0             0                0      7,837,334       100.00%   -100.00%     -100.00%
 DEBT SERVICE                                       583000   INTEREST                                      0             0              0              0             0                0              0            NA         NA           NA
                                                    583100   REDEMPTION OF PRINCIPAL                       0             0              0              0             0                0              0            NA         NA           NA
 DEBT SERVICE Total                                                                                        0             0              0              0             0                0              0            NA         NA           NA

TOTAL EXPENDITURES                                                                            1,326,477,447 1,324,739,549    104,492,961    407,983,947     39,704,866     447,688,812    877,050,737        66.21%    -92.11%      -26.09%

                                                         ** Gold Case Payment $22,500,000
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2023 SPECIAL REVENUE (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     11/30/2022
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                 1          5
                                                                                                                                                                                                % 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                               65,500           50,500              0               0            0                 0          50,500        100.00%   -100.00%   -100.00%
                                     413100 TUITION FROM INDIVIDUALS                     0                0              0               0            0                 0               0             NA         NA         NA
                                     413500 SUMMER SCHOOL TUITION                    5,650            5,650              0               0            0                 0           5,650        100.00%   -100.00%   -100.00%
                                     414000 TRANSPORTATION FEES                          0                0              0               0            0                 0               0             NA         NA         NA
                                     419200 CONTRIBUTIONS-PRIVATE SOURCES            1,800            1,800              0               0            0                 0           1,800        100.00%   -100.00%   -100.00%
                                     419950 OTHER LOCAL REVENUES                31,230,745       31,579,845         70,336       9,449,206            0         9,449,206      22,130,639         70.08%    -99.78%    -28.19%
                                     419951 10% - OTHER LOCAL REVENUES            (309,752)        (277,352)         7,737          80,978            0            80,978        (358,330)       129.20%   -102.79%   -170.07%
                                     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                                                           30,993,943       31,360,443         78,073       9,530,184            0         9,530,184      21,830,258         69.61%    -99.75%    -27.07%
 INTEREST                            415000 INVESTMENT INCOME                            0                0              0           2,145            0             2,145          (2,145)            NA         NA         NA
 INTEREST Total                                                                          0                0              0           2,145            0             2,145          (2,145)            NA         NA         NA
 STATE SOURCES                       434000 GRANTS FROM PRE-K LOTTERY           12,946,252       12,946,252              0       3,721,086            0         3,721,086       9,225,166         71.26%   -100.00%    -31.02%
                                     438000 OTHER GRANTS FROM GEORGIA DOE        2,544,589        2,304,655         23,924         382,638            0           382,638       1,922,017         83.40%    -98.96%    -60.15%
                                     439950 FUNDS - OTHER STATE AGENCIES                 0                0              0               0            0                 0               0             NA         NA         NA
 STATE SOURCES Total                                                            15,490,841       15,250,907         23,924       4,103,724            0         4,103,724      11,147,183         73.09%    -99.84%    -35.42%
 FEDERAL SOURCES                     445200 OTH FED GRANTS THRU GA DOE          73,880,840       76,957,826      3,663,038      32,262,886            0        32,262,886      44,694,940         58.08%    -95.24%      0.61%
                                     445300 ALL OTHER FEDERAL GRANTS             2,555,269        2,987,769              0         948,195            0           948,195       2,039,574         68.26%   -100.00%    -23.83%
                                     445350 CARES ACT-ESSER                    351,475,415      499,378,530      2,131,798      39,639,378            0        39,639,378     459,739,152         92.06%    -99.57%    -80.95%
                                     449950 REV - FED SRCES NOT CLASSIFIED         321,088        1,107,151              0               0            0                 0       1,107,151        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                                                        428,232,611       580,431,275      5,794,836      72,850,459            0        72,850,459     507,580,817         87.45%    -99.00%    -69.88%
 TRANSFERS AND OTHER LOCAL           452000 OPER TRANSFERS FROM OTH FUND        4,445,423         4,445,423          7,737          80,978            0            80,978       4,364,445         98.18%    -99.83%    -95.63%
                                     459950 OTHER SOURCE                                0               705              0           1,410            0             1,410            (705)      -100.00%   -100.00%    380.00%
 TRANSFERS AND OTHER LOCAL Total                                                4,445,423         4,446,128          7,737          82,388            0            82,388       4,363,740         98.15%    -99.83%    -95.55%


TOTAL REVENUE                                                                479,162,818      631,488,753       5,904,570     86,568,901              0       86,568,901     544,919,852         86.29%    -99.06%    -67.10%

 INSTRUCTION                         511000 TEACHERS                            14,500,556       50,503,814      1,748,063       5,817,356           149        5,817,505      44,686,309         88.48%    -96.54%    -72.36%
                                     511200 PREKINDERGARTEN TEACHER                      0                0              0               0             0                0               0             NA         NA         NA
                                     511300 SUBSTITUTE/TEMPORARY EMPLOYEE           76,000           13,380          3,783          11,064             0           11,064           2,316         17.31%    -71.73%     98.45%
                                     511400 SUBSTITUTE/TEMPORARY EMPLOYEE                0                0              0               0             0                0               0             NA         NA         NA
                                     511500 EXTENDED DAY - TEACHERS                      0           33,322         13,762         183,527             0          183,527        (150,205)      -450.77%    -58.70%   1221.84%
                                     511600 PROF DEVELOPMENT STIPENDS              153,500          100,000              0               0             0                0         100,000        100.00%   -100.00%   -100.00%
                                     511700 EXTENDED YEAR                                0          451,081            493          27,617             0           27,617         423,464         93.88%    -99.89%    -85.31%
                                     511800 ART - MUSIC - PE                        30,090           65,652          2,907           8,721             0            8,721          56,931         86.72%    -95.57%    -68.12%
                                     513000 PRINCIPAL                                    0                0              0               0             0                0               0             NA         NA         NA
                                     514000 AIDES AND PARAPROFESSIONALS          5,025,452        6,617,542        391,894       1,334,699             0        1,334,699       5,282,843         79.83%    -94.08%    -51.59%
                                     514500 INTERPRETER                            330,351          311,069         21,971          67,926             0           67,926         243,143         78.16%    -92.94%    -47.59%
                                     516100 TECHNOLOGY SPECIALIST                  161,581          171,245         14,270          42,811             0           42,811         128,434         75.00%    -91.67%    -40.00%
                                     516300 SCH NURSE/SPEC EDUC NURSE LPN                0                0              0               0             0                0               0             NA         NA         NA
                                     516400 PHYS/OCCUP/SPEECH THERAPIST                  0          119,539              0               0             0                0         119,539        100.00%   -100.00%   -100.00%
                                     517200 ELEMENTARY COUNSELOR                         0                0              0               0             0                0               0             NA         NA         NA
                                     519100 OTHER ADMINISTRATIVE PERSONNEL       3,942,269        4,088,069              0          15,555             0           15,555       4,072,514         99.62%   -100.00%    -99.09%
                                     519900 OTHER SALARIES & COMPENSATION       21,510,000       35,750,301        100,445       3,661,766             0        3,661,766      32,088,535         89.76%    -99.72%    -75.42%
                                     520000 EMPLOYEE BENEFITS                            0                0              0               0             0                0               0             NA         NA         NA
                                     521000 STATE HEALTH INSURANCE               4,014,833       10,557,340        274,866         821,400             0          821,400       9,735,940         92.22%    -97.40%    -81.33%
                                     523000 TEACHERS RETIREMENT SYSTEM           3,945,245       15,042,217        320,167       1,495,499             0        1,495,499      13,546,718         90.06%    -97.87%    -76.14%
                                     529000 OTHER EMPLOYEE BENEFITS              1,226,272        3,032,228         79,787         363,204             0          363,204       2,669,024         88.02%    -97.37%    -71.25%
                                                                                      DEKALB COUNTY BOARD OF EDUCATION
                                                                                     FY2023 SPECIAL REVENUE (DETAIL)
                                                                                     STATEMENT OF REVENUE & EXPENDITURES
                                                                                                  11/30/2022
                                                                                                (UNAUDITED)
                                                                                                                                                                                                                  1          5
                                                                                                                                                                                                 % 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       37,534,677         6,382,520        61,130          323,891          364,273          688,164        5,694,356         89.22%    -99.04%    -87.82%
                                  532100 CONTRACTED SERV-TEACHERS            1,998,053         8,445,693       252,554          980,793           32,943        1,013,736        7,431,957         88.00%    -97.01%    -72.13%
                                  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           15,080                 0             0                0                0                0                0             NA         NA         NA
                                  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                         500,000         3,002,000             0                0            1,865            1,865        3,000,135         99.94%   -100.00%   -100.00%
                                  553200 COMMUNICATION-WEB SUBSCRPT/LIC      5,887,936         7,955,970       487,684        1,082,817        1,025,405        2,108,222        5,847,749         73.50%    -93.87%    -67.34%
                                  556100 TUITION TO OTHER GEORGIA LUAS               0                 0             0                0                0                0                0             NA         NA         NA
                                  556300 TUITION TO PRIVATE SOURCES                  0                 0             0                0                0                0                0             NA         NA         NA
                                  556900 OTHER TUITION                               0             1,000             0                0                0                0            1,000        100.00%   -100.00%   -100.00%
                                  558000 TRAVEL - EMPLOYEES                    370,359            48,267           420             (612)               0             (612)          48,879        101.27%    -99.13%   -103.04%
                                  559500 OTHER PURCHASED SERVICES               28,000                 0             0              579                0              579             (579)            NA         NA         NA
                                  561000 SUPPLIES                            4,507,062         5,492,482        43,409          855,018          277,002        1,132,019        4,360,463         79.39%    -99.21%    -62.64%
                                  561099 SURPLUS                                     0         4,095,202             0           92,500                0           92,500        4,002,702         97.74%   -100.00%    -94.58%
                                  561100 SUPPLIES - TECHNOLOGY RELATED         279,553           235,928             0           34,398           11,425           45,823          190,105         80.58%   -100.00%    -65.01%
                                  561200 COMPUTER SOFTWARE                     717,408           290,251             0           18,799           54,412           73,210          217,041         74.78%   -100.00%    -84.46%
                                  561500 EXPENDABLE EQUIPMENT                1,138,575         4,217,196        17,350          263,931          154,835          418,766        3,798,430         90.07%    -99.59%    -84.98%
                                  561600 EXPENDABLE COMPUTER EQUIPMENT       1,308,791        53,430,403       159,591        1,311,438        4,026,841        5,338,279       48,092,123         90.01%    -99.70%    -94.11%
                                  564000 DIGITAL/ELECTRONIC TEXTBOOKS                0           934,970             0            5,814                0            5,814          929,156         99.38%   -100.00%    -98.51%
                                  564100 TEXTBOOKS - PRINTED                11,348,723        11,372,494             0            4,062            2,678            6,740       11,365,754         99.94%   -100.00%    -99.91%
                                  564200 BOOKS (OTHER THAN TEXTBOOKS)          511,190         2,503,523            (0)         188,085           29,092          217,177        2,286,346         91.33%   -100.00%    -81.97%
                                  573000 PURCHASE EQUIP-NOT BUSES/COMP         498,098           517,217             0                0           85,252           85,252          431,966         83.52%   -100.00%   -100.00%
                                  573400 PURCHASE/LEASE EQUIPMENT-TECH          42,282                 0             0          104,995              452          105,447         (105,447)            NA         NA         NA
                                  581000 DUES AND FEES                          85,434             1,000             0            3,440            2,400            5,840           (4,840)      -483.99%   -100.00%    725.56%
                                  589000 OTHER EXPENDITURES                          0                 0             0                0                0                0                0             NA         NA         NA
INSTRUCTION Total                                                          122,137,372       236,232,915     3,994,549       19,121,092        6,069,023       25,190,115      211,042,800         89.34%    -98.31%    -80.57%
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           540            1,463                0            1,463           (1,463)            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            73,572            73,572             0                0                0                0           73,572        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          68,006            73,174         6,015           18,044                0           18,044           55,131         75.34%    -91.78%    -40.82%
                                  516400 PHYS/OCCUP/SPEECH THERAPIST                 0                 0             0                0                0                0                0             NA         NA         NA
                                  517100 TEACHER SUPT SPEC/DIAG/AUDIO        1,253,849           979,311        90,923          293,119                0          293,119          686,192         70.07%    -90.72%    -28.17%
                                  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                         0            71,748             0                0                0                0           71,748        100.00%   -100.00%   -100.00%
                                  517600 SCHOOL SOCIAL WORKER                  369,497           381,719        10,528           30,858                0           30,858          350,862         91.92%    -97.24%    -80.60%
                                  517700 FAMILY SERVICES/PARENT COORD          500,194           532,866       105,391          396,099                0          396,099          136,767         25.67%    -80.22%     78.40%
                                  517900 REHABILITATION COUNSELOR                    0                 0             0                0                0                0                0             NA         NA         NA
                                  518000 BUS DRIVERS                                 0                 0             0                0                0                0                0             NA         NA         NA
                                  519000 OTHER MANAGEMENT PERSONNEL            350,991           243,491        21,572           92,878                0           92,878          150,613         61.86%    -91.14%     -8.45%
                                  519100 OTHER ADMINISTRATIVE PERSONNEL        333,659         1,120,592        26,635          107,664                0          107,664        1,012,928         90.39%    -97.62%    -76.94%
                                  519900 OTHER SALARIES & COMPENSATION       3,324,720         5,965,240       880,521        2,635,275                0        2,635,275        3,329,965         55.82%    -85.24%      6.03%
                                  519910 EXTRA ACTIVITY SALARIES                     0                 0             0                0                0                0                0             NA         NA         NA
                                  520000 EMPLOYEE BENEFITS                           0                 0             0                0                0                0                0             NA         NA         NA
                                  521000 STATE HEALTH INSURANCE                621,810           779,061       136,238          413,280                0          413,280          365,781         46.95%    -82.51%     27.32%
                                  523000 TEACHERS RETIREMENT SYSTEM            744,373           985,094       212,523          660,787                0          660,787          324,307         32.92%    -78.43%     60.99%
                                  529000 OTHER EMPLOYEE BENEFITS               161,561           252,559        42,109          130,397                0          130,397          122,162         48.37%    -83.33%     23.91%
                                  530000 PURCHASED PROF/TECH SERVICES       37,726,652        10,556,771       108,983          908,692          408,973        1,317,665        9,239,106         87.52%    -98.97%    -79.34%
                                                                                                  DEKALB COUNTY BOARD OF EDUCATION
                                                                                                 FY2023 SPECIAL REVENUE (DETAIL)
                                                                                                 STATEMENT OF REVENUE & EXPENDITURES
                                                                                                              11/30/2022
                                                                                                            (UNAUDITED)
                                                                                                                                                                                                                          1          5
                                                                                                                                                                                                         % 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                0                 0             0           2,500              0            2,500          (2,500)            NA         NA         NA
                                              553000 COMMUNICATION                          82,727            78,887         1,260           5,860          7,032           12,892          65,995         83.66%    -98.40%    -82.17%
                                              553200 COMMUNICATION-WEB SUBSCRPT/LIC        114,158         2,011,621             0         477,689         15,088          492,778       1,518,843         75.50%   -100.00%    -43.01%
                                              558000 TRAVEL - EMPLOYEES                     34,000            42,500           117             965              0              965          41,535         97.73%    -99.72%    -94.55%
                                              559500 OTHER PURCHASED SERVICES                8,000             8,000             0               0              0                0           8,000        100.00%   -100.00%   -100.00%
                                              561000 SUPPLIES                              447,032           600,145         4,541         123,825         89,713          213,538         386,607         64.42%    -99.24%    -50.48%
                                              561100 SUPPLIES - TECHNOLOGY RELATED           5,260             5,260             0           3,262              0            3,262           1,998         37.99%   -100.00%     48.83%
                                              561200 COMPUTER SOFTWARE                       4,742             4,742             0               0            642              642           4,100         86.47%   -100.00%   -100.00%
                                              561500 EXPENDABLE EQUIPMENT                   25,351           142,587             0          56,734         19,894           76,628          65,959         46.26%   -100.00%     -4.51%
                                              561600 EXPENDABLE COMPUTER EQUIPMENT          88,492           118,322         2,636          25,822          1,638           27,460          90,862         76.79%    -97.77%    -47.62%
                                              562000 ENERGY / ELECTRICITY                        0                 0             0               0              0                0               0             NA         NA         NA
                                              564100 TEXTBOOKS - PRINTED                         0                 0             0               0              0                0               0             NA         NA         NA
                                              564200 BOOKS (OTHER THAN TEXTBOOKS)           93,116           100,137             0           6,003          1,850            7,852          92,285         92.16%   -100.00%    -85.61%
                                              573000 PURCHASE EQUIP-NOT BUSES/COMP               0            30,380             0          10,000         39,200           49,200         (18,820)       -61.95%   -100.00%    -21.00%
                                              573400 PURCHASE/LEASE EQUIPMENT-TECH               0           100,000             0               0              0                0         100,000        100.00%   -100.00%   -100.00%
                                              581000 DUES AND FEES                          12,027            21,500             0               0            303              303          21,198         98.59%   -100.00%   -100.00%
                                              589000 OTHER EXPENDITURES                          0                 0             0               0              0                0               0             NA         NA         NA
PUPIL SERVICES Total                                                                    46,443,789        25,281,240     1,650,530       6,402,124        584,332        6,986,456      18,294,784         72.37%    -93.47%    -39.22%
IMPROVEMENT OF INSTRUCTIONAL SERVICES         511000 TEACHERS                              184,284                 0         5,162          28,058              0           28,058         (28,058)            NA         NA         NA
                                              511300 SUBSTITUTE/TEMPORARY EMPLOYEE               0               540           180           1,890              0            1,890          (1,350)      -249.80%    -66.69%    739.52%
                                              511400 SUBSTITUTE/TEMPORARY EMPLOYEE               0                 0             0               0              0                0               0             NA         NA         NA
                                              511500 EXTENDED DAY - TEACHERS                     0             2,000             0               0              0                0           2,000        100.00%   -100.00%   -100.00%
                                              511600 PROF DEVELOPMENT STIPENDS                   0            10,750             0          15,619              0           15,619          (4,869)       -45.29%   -100.00%    248.69%
                                              514000 AIDES AND PARAPROFESSIONALS                                                 0               0              0                0               0             NA         NA         NA
                                              514200 SALARY OF CLERICAL STAFF               50,001            53,871         4,503          28,060              0           28,060          25,811         47.91%    -91.64%     25.01%
                                              517700 FAMILY SERVICES/PARENT COORD                0                 0             0               0              0                0               0             NA         NA         NA
                                              519000 OTHER MANAGEMENT PERSONNEL            330,603           344,590        28,325         140,845              0          140,845         203,744         59.13%    -91.78%     -1.90%
                                              519100 OTHER ADMINISTRATIVE PERSONNEL              0           138,267        18,753          56,997              0           56,997          81,270         58.78%    -86.44%     -1.07%
                                              519900 OTHER SALARIES & COMPENSATION               0             6,000             0               0              0                0           6,000        100.00%   -100.00%   -100.00%
                                              520000 EMPLOYEE BENEFITS                           0                 0             0               0              0                0               0             NA         NA         NA
                                              521000 STATE HEALTH INSURANCE                 68,040            45,360         3,308          15,120              0           15,120          30,240         66.67%    -92.71%    -20.00%
                                              523000 TEACHERS RETIREMENT SYSTEM            111,910            76,900         7,423          32,352              0           32,352          44,548         57.93%    -90.35%      0.97%
                                              529000 OTHER EMPLOYEE BENEFITS                14,719            25,715         2,565          12,168              0           12,168          13,547         52.68%    -90.03%     13.56%
                                              530000 PURCHASED PROF/TECH SERVICES       27,175,748           842,233             0           4,300              0            4,300         837,933         99.49%   -100.00%    -98.77%
                                              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               60,000            45,000             0          15,525              0           15,525          29,475         65.50%   -100.00%    -17.20%
                                              543000 REPAIR & MAINTENANCE SERVICE                0                 0             0               0              0                0               0             NA         NA         NA
                                              544100 RENTAL OF LAND OR BUILDINGS             2,000             2,000             0               0              0                0           2,000        100.00%   -100.00%   -100.00%
                                              553000 COMMUNICATION                           4,100             2,500             0               0              0                0           2,500        100.00%   -100.00%   -100.00%
                                              553200 COMMUNICATION-WEB SUBSCRPT/LIC         49,097         1,302,133           999       1,299,302              0        1,299,302           2,831          0.22%    -99.92%    139.48%
                                              558000 TRAVEL - EMPLOYEES                     36,779            76,206             0           7,421            683            8,104          68,102         89.37%   -100.00%    -76.63%
                                              559500 OTHER PURCHASED SERVICES                    0            52,789         1,724          13,921         23,256           37,177          15,612         29.57%    -96.73%    -36.71%
                                              561000 SUPPLIES                              208,400           262,090        48,235         157,146         87,350          244,496          17,594          6.71%    -81.60%     43.90%
                                              561100 SUPPLIES - TECHNOLOGY RELATED          14,150             8,620           778             778            378            1,156           7,464         86.59%    -90.97%    -78.34%
                                              561200 COMPUTER SOFTWARE                     309,583           343,231        36,957          56,073          4,496           60,568         282,663         82.35%    -89.23%    -60.79%
                                              561500 EXPENDABLE EQUIPMENT                    8,000            34,700        16,034          18,506         33,169           51,675         (16,975)       -48.92%    -53.79%     27.99%
                                              561600 EXPENDABLE COMPUTER EQUIPMENT          29,500            31,272             0           2,220          4,001            6,222          25,050         80.10%   -100.00%    -82.96%
                                              564100 TEXTBOOKS - PRINTED                         0                 0             0               0              0                0               0             NA         NA         NA
                                              564200 BOOKS (OTHER THAN TEXTBOOKS)            3,017            14,400         1,822           6,164            581            6,744           7,656         53.16%    -87.35%      2.73%
                                              573000 PURCHASE EQUIP-NOT BUSES/COMP           1,000             1,000             0               0              0                0           1,000        100.00%   -100.00%   -100.00%
                                              581000 DUES AND FEES                          34,700            41,335             0           6,008          9,525           15,533          25,802         62.42%   -100.00%    -65.12%
                                              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                                             28,698,630         3,763,502       176,768       1,918,472        163,438        2,081,910       1,681,592         44.68%    -95.30%     22.34%
INSTRUCTIONAL STAFF TRAINING                  511000 TEACHERS                                                                    0               0              0                0               0             NA         NA         NA
                                              511300 SUBSTITUTE/TEMPORARY EMPLOYEE              0              5,000           720           5,762              0            5,762            (762)       -15.24%    -85.60%    176.57%
                                              511400 SUBSTITUTE/TEMPORARY EMPLOYEE              0                  0             0               0              0                0               0             NA         NA         NA
                                              511600 PROF DEVELOPMENT STIPENDS             54,226          3,871,480             0         872,339              0          872,339       2,999,141         77.47%   -100.00%    -45.92%
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2023 SPECIAL REVENUE (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     11/30/2022
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                 1          5
                                                                                                                                                                                                % 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 PERSONNEL      2,477,064         2,755,064       270,151       2,066,281              0        2,066,281         688,783         25.00%    -90.19%     80.00%
                                     519900 OTHER SALARIES & COMPENSATION      11,394,197        12,523,749       844,797       1,642,567              0        1,642,567      10,881,182         86.88%    -93.25%    -68.52%
                                     520000 EMPLOYEE BENEFITS                           0                 0             0               0              0                0               0             NA         NA         NA
                                     521000 STATE HEALTH INSURANCE              1,576,260         1,614,625       143,726         456,617              0          456,617       1,158,009         71.72%    -91.10%    -32.13%
                                     523000 TEACHERS RETIREMENT SYSTEM          2,420,051         2,488,007       219,011         722,183              0          722,183       1,765,824         70.97%    -91.20%    -30.34%
                                     529000 OTHER EMPLOYEE BENEFITS               375,254           520,552        41,581         161,872              0          161,872         358,680         68.90%    -92.01%    -25.37%
                                     530000 PURCHASED PROF/TECH SERVICES       27,412,633         4,045,855        42,235         434,006        399,567          833,573       3,212,282         79.40%    -98.96%    -74.25%
                                     532100 CONTRACTED SERV-TEACHERS                    0            10,183             0               0              0                0          10,183        100.00%   -100.00%   -100.00%
                                     536100 PER DIEM AND FEES                           0            28,563             0               0              0                0          28,563        100.00%   -100.00%   -100.00%
                                     536200 PER DIEM AND FEES - EXPENSES                0                 0             0               0              0                0               0             NA         NA         NA
                                     553200 COMMUNICATION-WEB SUBSCRPT/LIC         51,649           795,924             0         691,480          1,404          692,884         103,040         12.95%   -100.00%    108.51%
                                     558000 TRAVEL - EMPLOYEES                    118,573           188,481         2,481          58,803              0           58,803         129,678         68.80%    -98.68%    -25.12%
                                     559500 OTHER PURCHASED SERVICES                    0            20,299             0               0              0                0          20,299        100.00%   -100.00%   -100.00%
                                     561000 SUPPLIES                              166,812           209,466         1,723         150,792         19,489          170,280          39,185         18.71%    -99.18%     72.77%
                                     561100 SUPPLIES - TECHNOLOGY RELATED          36,279            36,359             0           7,920              0            7,920          28,439         78.22%   -100.00%    -47.72%
                                     561200 COMPUTER SOFTWARE                           0                 0             0               0              0                0               0             NA         NA         NA
                                     561500 EXPENDABLE EQUIPMENT                    2,400             5,900             0               0            650              650           5,250         88.98%   -100.00%   -100.00%
                                     561600 EXPENDABLE COMPUTER EQUIPMENT          96,840            99,940             0          37,920              0           37,920          62,020         62.06%   -100.00%     -8.94%
                                     564000 DIGITAL/ELECTRONIC TEXTBOOKS                0                 0             0               0              0                0               0             NA         NA         NA
                                     564200 BOOKS (OTHER THAN TEXTBOOKS)          389,277           713,551             0         168,356          9,520          177,877         535,674         75.07%   -100.00%    -43.37%
                                     573000 PURCHASE EQUIP-NOT BUSES/COMP                                               0               0              0                0               0             NA         NA         NA
                                     581000 DUES AND FEES                         689,150         2,162,390         2,406          28,409         11,513           39,922       2,122,468         98.15%    -99.89%    -96.85%
                                     589000 OTHER EXPENDITURES                          0                 0             0               0              0                0               0             NA         NA         NA
INSTRUCTIONAL STAFF TRAINING Total                                             47,260,665        32,155,387     1,568,832       7,505,305        442,143        7,947,448      24,207,939         75.28%    -95.12%    -43.98%
EDUCATIONAL MEDIA SERVICES           514200 SALARY OF CLERICAL STAFF                    0                 0         2,888           6,033              0            6,033          (6,033)            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           221             462              0              462         147,938         99.69%    -99.85%    -99.25%
                                     530000 PURCHASED PROF/TECH SERVICES                0           215,882             0               0              0                0         215,882        100.00%   -100.00%   -100.00%
                                     561500 EXPENDABLE EQUIPMENT                    5,000             5,000             0               0              0                0           5,000        100.00%   -100.00%   -100.00%
                                     564200 BOOKS (OTHER THAN TEXTBOOKS)           14,375            14,375             0          25,047          3,983           29,031         (14,656)      -101.95%   -100.00%    318.18%
EDUCATIONAL MEDIA SERVICES Total                                                2,893,575         5,983,657         3,109          31,542          3,983           35,525       5,948,132         99.41%    -99.95%    -98.73%
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           3,327              0            3,327          (3,327)            NA         NA         NA
                                     514200 SALARY OF CLERICAL STAFF               18,209            18,209        25,337          67,597              0           67,597         (49,388)      -271.23%     39.14%    790.95%
                                     514800 ACCOUNTANT                                  0                 0        11,580          46,321              0           46,321         (46,321)            NA         NA         NA
                                     517600 SCHOOL SOCIAL WORKER                        0                 0             0               0              0                0               0             NA         NA         NA
                                     517700 FAMILY SERVICES/PARENT COORD          114,614           114,614             0               0              0                0         114,614        100.00%   -100.00%   -100.00%
                                     519000 OTHER MANAGEMENT PERSONNEL          1,801,624         1,801,624       154,594         405,797              0          405,797       1,395,826         77.48%    -91.42%    -45.94%
                                     519100 OTHER ADMINISTRATIVE PERSONNEL        313,385           817,398        55,356         674,227              0          674,227         143,171         17.52%    -93.23%     97.96%
                                     519900 OTHER SALARIES & COMPENSATION       1,200,000         2,412,567             0          10,000              0           10,000       2,402,567         99.59%   -100.00%    -99.01%
                                     519910 EXTRA ACTIVITY SALARIES                     0                 0             0               0              0                0               0             NA         NA         NA
                                     521000 STATE HEALTH INSURANCE                246,645           360,045        20,081         108,427              0          108,427         251,618         69.89%    -94.42%    -27.72%
                                     523000 TEACHERS RETIREMENT SYSTEM            445,296           614,203        44,252         306,335              0          306,335         307,868         50.12%    -92.80%     19.70%
                                     529000 OTHER EMPLOYEE BENEFITS                91,368           165,640        10,077          50,481              0           50,481         115,159         69.52%    -93.92%    -26.86%
                                     530000 PURCHASED PROF/TECH SERVICES       (5,635,750)          360,000        20,191          94,515        122,838          217,353         142,647         39.62%    -94.39%    -36.99%
                                     531000 CONTRACTED SERVICE -ADMIN                   0                 0             0               0              0                0               0             NA         NA         NA
                                     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                           1,575             1,575             0              26              0               26           1,549         98.32%   -100.00%    -95.98%
                                     553200 COMMUNICATION-WEB SUBSCRPT/LIC              0             2,000             0               0              0                0           2,000        100.00%   -100.00%   -100.00%
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2023 SPECIAL REVENUE (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     11/30/2022
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                  1          5
                                                                                                                                                                                                 % 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                     7,300            10,800             0          11,038               0           11,038             (238)        -2.21%   -100.00%    145.30%
                                     561000 SUPPLIES                              49,792            34,813             0             597           9,729           10,327           24,486         70.34%   -100.00%    -95.88%
                                     561100 SUPPLIES - TECHNOLOGY RELATED          6,950             2,900             0             243               0              243            2,657         91.62%   -100.00%    -79.89%
                                     561200 COMPUTER SOFTWARE                          0                 0             0               0               0                0                0             NA         NA         NA
                                     561500 EXPENDABLE EQUIPMENT                   5,000             7,835             0           2,048               0            2,048            5,787         73.86%   -100.00%    -37.26%
                                     561600 EXPENDABLE COMPUTER EQUIPMENT         12,200            45,152         2,238          77,072           7,220           84,292          (39,140)       -86.68%    -95.04%    309.67%
                                     564200 BOOKS (OTHER THAN TEXTBOOKS)               0             2,000             0               0               0                0            2,000        100.00%   -100.00%   -100.00%
                                     581000 DUES AND FEES                          3,000             9,000             0           4,260               0            4,260            4,740         52.67%   -100.00%     13.60%
                                     588000 FEDERAL INDIRECT COST CHARGES              0                 0             0               0               0                0                0             NA         NA         NA
                                     589000 OTHER EXPENDITURES                                                         0               0               0                0                0             NA         NA         NA
FEDERAL GRANT ADMINISTRATION Total                                             (1,318,793)        6,780,374      345,369       1,862,313         139,787        2,002,100        4,778,274         70.47%    -94.91%    -34.08%
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                0                 0            0               0               0                0                0             NA         NA         NA
                                     514200 SALARY OF CLERICAL STAFF               87,110            94,365        4,168          34,409               0           34,409           59,956         63.54%    -95.58%    -12.49%
                                     519000 OTHER MANAGEMENT PERSONNEL                  0           431,000            0               0               0                0          431,000        100.00%   -100.00%   -100.00%
                                     519100 OTHER ADMINISTRATIVE PERSONNEL        514,189           505,250       40,294         253,485               0          253,485          251,765         49.83%    -92.02%     20.41%
                                     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                           0                 0            0               0               0                0                0             NA         NA         NA
                                     521000 STATE HEALTH INSURANCE                 79,380           136,080       10,395          55,755               0           55,755           80,325         59.03%    -92.36%     -1.67%
                                     523000 TEACHERS RETIREMENT SYSTEM            119,117           208,863       13,511          64,445               0           64,445          144,418         69.14%    -93.53%    -25.95%
                                     529000 OTHER EMPLOYEE BENEFITS                60,984           117,413        2,508          13,158               0           13,158          104,255         88.79%    -97.86%    -73.10%
                                     530000 PURCHASED PROF/TECH SERVICES       26,144,855            44,500            0               0               0                0           44,500        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           1,583            1,583               67          4.07%   -100.00%   -100.00%
                                     553200 COMMUNICATION-WEB SUBSCRPT/LIC        275,433                 0            0               0               0                0                0             NA         NA         NA
                                     558000 TRAVEL - EMPLOYEES                          0                 0            0             (15)              0              (15)              15             NA         NA         NA
                                     559500 OTHER PURCHASED SERVICES                    0                 0            0               0               0                0                0             NA         NA         NA
                                     561000 SUPPLIES                              102,056            16,491            0          12,057             582           12,638            3,852         23.36%   -100.00%     75.47%
                                     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%     88.95%
                                     561600 EXPENDABLE COMPUTER EQUIPMENT               0                 0       64,694          86,332          10,554           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      21,085,705        68,140,907            0               0               0                0       68,140,907        100.00%   -100.00%   -100.00%
                                     589000 OTHER EXPENDITURES                          0                 0            0               0               0                0                0             NA         NA         NA
GENERAL ADMINISTRATION Total                                                   52,410,582        73,100,139      135,570         542,985          12,731          555,716       72,544,423         99.24%    -99.81%    -98.22%
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              155,324           139,079       12,757          60,027               0           60,027           79,052         56.84%    -90.83%      3.58%
                                     514800 ACCOUNTANT                                  0                 0            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       1,500,000         3,000,000            0          40,025               0           40,025        2,959,975         98.67%   -100.00%    -96.80%
                                     521000 STATE HEALTH INSURANCE                 45,360            34,020        2,835          12,285               0           12,285           21,735         63.89%    -91.67%    -13.33%
                                     523000 TEACHERS RETIREMENT SYSTEM             30,770            27,552        2,549          10,307               0           10,307           17,245         62.59%    -90.75%    -10.22%
                                     529000 OTHER EMPLOYEE BENEFITS                45,364            82,850          570           3,684               0            3,684           79,166         95.55%    -99.31%    -89.33%
                                     530000 PURCHASED PROF/TECH SERVICES       26,237,645           513,221            0               0               0                0          513,221        100.00%   -100.00%   -100.00%
                                     553000 COMMUNICATION                           2,000                 0           31              56               0               56              (56)            NA         NA         NA
                                     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                                    0                 0            0               0               0                0                0             NA         NA         NA
                                     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                                                    28,031,713         3,811,972       18,742         127,294               0          127,294        3,684,678         96.66%    -99.51%    -91.99%
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          57,904               0           57,904           77,207         57.14%    -94.83%      2.86%
                                                                                                      DEKALB COUNTY BOARD OF EDUCATION
                                                                                                     FY2023 SPECIAL REVENUE (DETAIL)
                                                                                                     STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                  11/30/2022
                                                                                                                (UNAUDITED)
                                                                                                                                                                                                                               1          5
                                                                                                                                                                                                              % 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 MECHANIC               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 PERSONNEL               0                0             0               0               0                0                0             NA         NA         NA
                                                 519900 OTHER SALARIES & COMPENSATION                0                0             0               0               0                0                0             NA         NA         NA
                                                 521000 STATE HEALTH INSURANCE                       0                0             0               0               0                0                0             NA         NA         NA
                                                 523000 TEACHERS RETIREMENT SYSTEM              15,599           15,599             0               0               0                0           15,599        100.00%   -100.00%   -100.00%
                                                 529000 OTHER EMPLOYEE BENEFITS                  2,087            2,087             0               0               0                0            2,087        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                                     0            10,000          (46)          5,621             279            5,901            4,099         40.99%   -100.46%     34.91%
                                                 561100 SUPPLIES - TECHNOLOGY RELATED                0            15,000            0             208               0              208           14,792         98.61%   -100.00%    -96.67%
                                                 561500 EXPENDABLE EQUIPMENT                         0            35,000        3,111          17,860           1,849           19,709           15,291         43.69%    -91.11%     22.47%
                                                 561600 EXPENDABLE COMPUTER EQUIPMENT                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                                                           26,255,442           302,797       10,056          81,594           4,549           86,143          216,654         71.55%    -96.68%    -35.33%
MAINTENANCE AND OPERATION OF PLANT SERVICES      518000 BUS DRIVERS                                  0                 0          475             475               0              475             (475)            NA         NA         NA
                                                 518100 MAINT PERSONNEL-TRANS MECHANIC               0                 0            0               0               0                0                0             NA         NA         NA
                                                 518600 CUSTODIAL PERSONNEL                          0                 0          195             195               0              195             (195)            NA         NA         NA
                                                 519000 OTHER MANAGEMENT PERSONNEL                   0                 0            0               0               0                0                0             NA         NA         NA
                                                 519100 OTHER ADMINISTRATIVE PERSONNEL               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%    -99.93%
                                                 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                 64,766           142,096           51              89               0               89          142,007         99.94%    -99.96%    -99.85%
                                                 530000 PURCHASED PROF/TECH SERVICES        27,373,820         3,810,671          945         236,728               0          236,728        3,573,943         93.79%    -99.98%    -85.09%
                                                 541000 WATER-SEWER & CLEANING SERVIC           50,000            50,000        3,300          51,939           2,450           54,389           (4,389)        -8.78%    -93.40%    149.31%
                                                 543000 REPAIR & MAINTENANCE SERVICE         7,945,000         6,945,000        5,705         (43,392)          8,789          (34,602)       6,979,602        100.50%    -99.92%   -101.50%
                                                 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                            26,815,394        36,603,027        9,776          85,722         170,114          255,836       36,347,191         99.30%    -99.97%    -99.44%
                                                 561100 SUPPLIES - TECHNOLOGY RELATED                0                75            0               0               0                0               75        100.00%   -100.00%   -100.00%
                                                 561500 EXPENDABLE EQUIPMENT                 3,054,552         3,334,468        4,903          23,321          59,148           82,468        3,251,999         97.53%    -99.85%    -98.32%
                                                 561600 EXPENDABLE COMPUTER EQUIPMENT                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                0                 0            0               0               0                0                0             NA         NA         NA
                                                 573000 PURCHASE EQUIP-NOT BUSES/COMP        3,750,000                 0            0               0          91,606           91,606          (91,606)            NA         NA         NA
                                                 573400 PURCHASE/LEASE EQUIPMENT-TECH          (55,995)                0            0               0           1,760            1,760           (1,760)            NA         NA         NA
                                                 581000 DUES AND FEES                                0                 0            0               0               0                0                0             NA         NA         NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total                                           75,198,742        59,523,336       25,351         356,490         333,867          690,357       58,832,980         98.84%    -99.96%    -98.56%
STUDENT TRANSPORTATION SERVICE                    511600 PROF DEVELOPMENT STIPENDS                   0                 0            0               0               0                0                0             NA         NA         NA
                                                  518000 BUS DRIVERS                                 0            20,013            0         253,522               0          253,522         (233,509)     -1166.82%   -100.00%   2940.36%
                                                  518100 MAINT PERSONNEL-TRANS MECHANIC              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 PERSONNEL              0                 0            0               0               0                0                0             NA         NA         NA
                                                  519900 OTHER SALARIES & COMPENSATION       1,300,000         2,600,000            0           1,587               0            1,587        2,598,413         99.94%   -100.00%    -99.85%
                                                  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                34,450            69,205            0              42               0               42           69,163         99.94%   -100.00%    -99.85%
                                                  530000 PURCHASED PROF/TECH SERVICES       26,125,645            23,000            0               0             451              451           22,549         98.04%   -100.00%   -100.00%
                                                  543000 REPAIR & MAINTENANCE SERVICE                0                 0            0               0               0                0                0             NA         NA         NA
                                                  551900 STUD TRANSP PURCHASED-OTH SRCE              0            54,000            0             360           3,640            4,000           50,000         92.59%   -100.00%    -98.40%
                                                  558000 TRAVEL - EMPLOYEES                          0                 0            0               0               0                0                0             NA         NA         NA
                                                  559500 OTHER PURCHASED SERVICES               61,839            57,802            0               0               0                0           57,802        100.00%   -100.00%   -100.00%
                                                  561000 SUPPLIES                                    0                 0            0               0               0                0                0             NA         NA         NA
                                                  562000 ENERGY / ELECTRICITY                  128,851           124,882            0          68,009              31           68,039           56,842         45.52%   -100.00%     30.70%
                                                  573200 PURCHASE/LEASE - BUSES                                                     0               0               0                0                0             NA         NA         NA
                                                                                           DEKALB COUNTY BOARD OF EDUCATION
                                                                                          FY2023 SPECIAL REVENUE (DETAIL)
                                                                                          STATEMENT OF REVENUE & EXPENDITURES
                                                                                                       11/30/2022
                                                                                                     (UNAUDITED)
                                                                                                                                                                                                                     1          5
                                                                                                                                                                                                    % 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                                             27,650,785         2,948,901             0         323,520           4,122          327,641        2,621,260         88.89%   -100.00%    -73.67%
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                  0                 0             0               0               0                0                0             NA         NA         NA
                                       519100 OTHER ADMINISTRATIVE PERSONNEL        198,170           198,170        17,636          87,620               0           87,620          110,550         55.79%    -91.10%      6.12%
                                       519900 OTHER SALARIES & COMPENSATION      42,239,799                 0        15,765       1,146,544               0        1,146,544       (1,146,544)            NA         NA         NA
                                       521000 STATE HEALTH INSURANCE                 25,515            25,515           945           4,725               0            4,725           20,790         81.48%    -96.30%    -55.56%
                                       523000 TEACHERS RETIREMENT SYSTEM             50,424            50,424         4,291          21,324               0           21,324           29,100         57.71%    -91.49%      1.49%
                                       529000 OTHER EMPLOYEE BENEFITS                 6,745             6,745         1,633          36,216               0           36,216          (29,470)      -436.90%    -75.80%   1188.57%
                                       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%    -14.28%
                                       543200 REPAIR & MAINT SERVICE-TECH                 0                 0             0         151,078          71,149          222,226         (222,226)            NA         NA         NA
                                       553000 COMMUNICATION                           8,335             8,335        42,625         110,002         677,421          787,423         (779,088)     -9347.18%    411.40%   3067.42%
                                       553200 COMMUNICATION-WEB SUBSCRPT/LIC         27,900           365,940             0               0               0                0          365,940        100.00%   -100.00%   -100.00%
                                       558000 TRAVEL - EMPLOYEES                     42,500            42,500             0             317               0              317           42,183         99.25%   -100.00%    -98.21%
                                       561000 SUPPLIES                              209,500           209,500             0           1,589           1,162            2,751          206,749         98.69%   -100.00%    -98.18%
                                       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%    -98.10%
                                       561600 EXPENDABLE COMPUTER EQUIPMENT          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             0             883          48,607           49,490          (49,490)            NA         NA         NA
                                       581000 DUES AND FEES                           2,500            47,500             0               0               0                0           47,500        100.00%   -100.00%   -100.00%
SUPPORT SERVICES - CENTRAL Total                                                 80,846,623         4,171,992        82,895       2,620,716       1,958,415        4,579,131         (407,139)        -9.76%    -98.01%     50.76%
OTHER SUPPORT SERVICES                 511600 PROF DEVELOPMENT STIPENDS                   0                 0             0               0               0                0                0             NA         NA         NA
                                       514000 AIDES AND PARAPROFESSIONALS                 0                 0             0          21,385               0           21,385          (21,385)            NA         NA         NA
                                       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          479,919           479,919        10,228          20,456               0           20,456          459,463         95.74%    -97.87%    -89.77%
                                       519100 OTHER ADMINISTRATIVE PERSONNEL              0                 0             0               0               0                0                0             NA         NA         NA
                                       519900 OTHER SALARIES & COMPENSATION               0                 0             0          29,929               0           29,929          (29,929)            NA         NA         NA
                                       521000 STATE HEALTH INSURANCE                 79,380            79,380         1,654           9,923               0            9,923           69,458         87.50%    -97.92%    -70.00%
                                       523000 TEACHERS RETIREMENT SYSTEM             95,072            95,072         2,044           8,360               0            8,360           86,712         91.21%    -97.85%    -78.90%
                                       529000 OTHER EMPLOYEE BENEFITS                12,718            12,718           287           2,529               0            2,529           10,189         80.11%    -97.74%    -52.27%
                                       530000 PURCHASED PROF/TECH SERVICES                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
                                       544100 RENTAL OF LAND OR BUILDINGS                 0                 0             0               0               0                0                0             NA         NA         NA
                                       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                    0                 0             0               0              45               45              (45)            NA         NA         NA
                                       561000 SUPPLIES                                    0             7,500             0           2,000               0            2,000            5,500         73.33%   -100.00%    -36.00%
                                       561100 SUPPLIES - TECHNOLOGY RELATED               0                 0             0               0               0                0                0             NA         NA         NA
                                       561200 COMPUTER SOFTWARE                           0                 0             0               0           2,910            2,910           (2,910)            NA         NA         NA
                                       561500 EXPENDABLE EQUIPMENT                        0         1,122,880             0           6,521               0            6,521        1,116,359         99.42%   -100.00%    -98.61%
                                       561600 EXPENDABLE COMPUTER EQUIPMENT               0         1,149,560             0               0               0                0        1,149,560        100.00%   -100.00%   -100.00%
                                       564200 BOOKS (OTHER THAN TEXTBOOKS)                0                 0             0               0               0                0                0             NA         NA         NA
                                       572000 BUILDING ACQUISIT/CNSTR/IMPRV               0                 0             0               0               0                0                0             NA         NA         NA
                                       581000 DUES AND FEES                               0              (500)            0               0               0                0             (500)       100.00%   -100.00%   -100.00%
                                       589000 OTHER EXPENDITURES                          0                 0             0               0               0                0                0             NA         NA         NA
OTHER SUPPORT SERVICES Total                                                        667,089         2,946,529        14,212         101,102           2,955          104,057        2,842,472         96.47%    -99.52%    -91.77%
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%
                                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                                        FY2023 SPECIAL REVENUE (DETAIL)
                                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                     11/30/2022
                                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                                   1          5
                                                                                                                                                                                                                  % 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%    -21.26%
                                                    561000 SUPPLIES                                     0                 0             0               0               0                0                0             NA         NA         NA
                                                    561500 EXPENDABLE EQUIPMENT                 1,296,450         1,517,208             0               0               0                0        1,517,208        100.00%   -100.00%   -100.00%
                                                    563000 PURCHASED FOOD                       6,709,293         7,206,318     1,982,568       1,982,568               0        1,982,568        5,223,750         72.49%    -72.49%    -33.97%
                                                    563500 FOOD ACQUISITIONS - USDA                     0                 0             0               0               0                0                0             NA         NA         NA
                                                    573000 PURCHASE EQUIP-NOT BUSES/COMP          810,801         2,572,610             0               0               0                0        2,572,610        100.00%   -100.00%   -100.00%
 SCHOOL NUTRITION PROGRAM Total                                                                53,747,141        22,069,515     1,982,568       2,092,331               0        2,092,331      19,977,184          90.52%    -91.02%    -77.25%
 ENTERPRISE OPERATIONS                              519000 OTHER MANAGEMENT PERSONNEL             125,000           125,000        64,623         196,108               0          196,108          (71,108)       -56.89%    -48.30%    276.53%
                                                    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                  3,313             3,313         2,386           6,751               0            6,751           (3,438)      -103.76%    -27.98%    389.02%
                                                    530000 PURCHASED PROF/TECH SERVICES           430,000           430,000         3,845          33,061         207,981          241,042          188,958         43.94%    -99.11%    -81.55%
                                                    530056 PURCHASED SERVICES-TEMPORARY                 0                 0             0               0               0                0                0             NA         NA         NA
                                                    530100 CONTRACTED SECURITY-ATHLETICS           30,000            30,000             0               0           4,480            4,480           25,520         85.07%   -100.00%   -100.00%
                                                    530200 EMT AMBULANCE SERVICE-ATHLETIC          50,000                 0             0               0               0                0                0             NA         NA         NA
                                                    530300 COMMERCIAL CARRIERS-ATHLETICS           55,000            25,000             0               0           9,420            9,420           15,580         62.32%   -100.00%   -100.00%
                                                    530400 AWARDS & PRINTING/BINDING-ATHL          20,000            20,000           241           3,708           2,337            6,045           13,955         69.77%    -98.79%    -55.50%
                                                    530500 ATHLETIC EVENT STAFF                   128,000           188,000        30,040         157,975               0          157,975           30,025         15.97%    -84.02%    101.67%
                                                    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                       8,000             8,000         1,001           3,756           1,352            5,108            2,892         36.16%    -87.48%     12.67%
                                                    558100 SCHOOL REIMBURSE-ATHLET TRAVEL          45,000            45,000             0           7,633              56            7,689           37,311         82.91%   -100.00%    -59.29%
                                                    558200 PLAYOFF PAYOUT                          30,000            30,000            65           4,640             543            5,183           24,817         82.72%    -99.78%    -62.88%
                                                    561000 SUPPLIES                               226,082            66,082           325           7,258          12,417           19,675           46,408         70.23%    -99.51%    -73.64%
                                                    561001 FIRST AID SUPPLIES-ATHLETICS            50,000            50,000             0          40,237           1,454           41,691            8,309         16.62%   -100.00%     93.14%
                                                    561510 ATHLETICS UNIFORMS                     350,000           280,000         3,433         154,512         120,914          275,426            4,574          1.63%    -98.77%     32.44%
                                                    561520 ATHLETICS EQUIPMENT<$5K/UNIT           200,000           450,000         1,731         346,110         182,349          528,459          (78,459)       -17.44%    -99.62%     84.59%
                                                    573000 PURCHASE EQUIP-NOT BUSES/COMP          175,000           175,000         5,739           5,739          16,755           22,494          152,506         87.15%    -96.72%    -92.13%
                                                    581000 DUES AND FEES                           60,000            60,000             0          37,559           3,390           40,949           19,051         31.75%   -100.00%     50.24%
                                                    581300 ATHLETICS-HOTEL                         40,000            40,000             0               0               0                0           40,000        100.00%   -100.00%   -100.00%
                                                    589000 OTHER EXPENDITURES                           0                 0             0               0               0                0                0             NA         NA         NA
 ENTERPRISE OPERATIONS Total                                                                    2,025,395         2,025,395       113,430       1,005,045         563,449        1,568,494          456,901         22.56%    -94.40%     19.09%
 COMMUNITY SERVICES OPERATIONS                      530000 PURCHASED PROF/TECH SERVICES                 0                 0             0               0               0                0                0             NA         NA         NA
                                                    553000 COMMUNICATION                                0                 0             0               0               0                0                0             NA         NA         NA
                                                    561000 SUPPLIES                                     0                 0             0               0               0                0                0             NA         NA         NA
 COMMUNITY SERVICES OPERATIONS Total                                                                    0                 0             0               0               0                0                0             NA         NA         NA
 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       26,102,643                 0             0               0               0                0                0             NA         NA         NA
                                                     530001 ARCHITECT/ENGINEER                  5,790,672         5,790,672             0         519,115       2,340,650        2,859,765        2,930,907         50.61%   -100.00%    -78.48%
                                                     572000 BUILDING ACQUISIT/CNSTR/IMPRV     122,405,460       109,721,328             0               0               0                0     109,721,328         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                                       158,786,775       120,000,000             0         519,115       2,340,650        2,859,765     117,140,235          97.62%   -100.00%    -98.96%
 TRANSFERS & OTHER OUTLAYS                           593000 OPERATING TRANSFER TO OTH FUND        856,345           856,345         7,737          80,978               0           80,978          775,367         90.54%    -99.10%    -77.30%
                                                     599000 OTHER USES                                  0                 0     1,729,866       8,400,888               0        8,400,888       (8,400,888)            NA         NA         NA
                                                     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                                                               23,086,645        23,086,645     1,737,604       8,481,866               0        8,481,866      14,604,779          63.26%    -92.47%    -11.83%

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%    -98.10%    -79.59%
                                                                                        DEKALB COUNTY BOARD OF EDUCATION
                                                                                         FY2023 DEBT SERVICE (DETAIL)
                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                    11/30/2022
                                                                                                  (UNAUDITED)
                                                                                                                                                                                                        1         5
                                                                                                                                                                                     % 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      19,859,400             0        19,859,400     10,116,791        33.75%     -100.00%    59.00%
 TRANSFERS AND OTHER LOCAL Total                                          29,976,191    29,976,191             0      19,859,400             0        19,859,400     10,116,791        33.75%     -100.00%    59.00%

TOTAL REVENUE                                                            29,976,191    29,976,191              0    19,859,400              0       19,859,400      10,116,791        33.75% -100.00%        59.00%

 TRANSFERS & OTHER OUTLAYS       593000 OPERATING TRANSFER TO OTH FUND             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         389,400             0           389,400      1,867,646        82.75%     -100.00%   -58.59%
                                 583100 REDEMPTION OF PRINCIPAL           27,719,145    27,719,145             0      19,470,000             0        19,470,000      8,249,145        29.76%     -100.00%    68.58%
 DEBT SERVICE Total                                                       29,976,191    29,976,191             0      19,859,400             0        19,859,400     10,116,791        33.75%     -100.00%    59.00%

TOTAL EXPENDITURES                                                       29,976,191    29,976,191              0    19,859,400              0       19,859,400      10,116,791        33.75% -100.00%        59.00%
                                                                                                    DEKALB COUNTY BOARD OF EDUCATION
                                                                                                FY2023 CAPITAL PROJECTS (DETAIL)
                                                                                                 STATEMENT OF REVENUE & EXPENDITURES
                                                                                                             11/30/2022
                                                                                                            (UNAUDITED)
                                                                                                                                                                                                                                    1              5
                                                                                                                                                                                                             % 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     12,694,642      50,505,987              0         50,505,987     378,494,013         88.23%       -97.04%        -71.74%
                                               412200   DONATIONS                            (10,000)          10,000              0               0              0                  0          10,000        100.00%      -100.00%       -100.00%
                                               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      429,010,000     12,694,642      50,505,987              0         50,505,987     378,504,013         88.23%       -97.04%        -71.75%
 INTEREST                                      415000 INVESTMENT INCOME                    2,800,000        2,800,000        183,507         591,300              0            591,300       2,208,700         78.88%       -93.45%        -49.32%
 INTEREST Total                                                                            2,800,000        2,800,000        183,507         591,300              0            591,300       2,208,700         78.88%       -93.45%        -49.32%
 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     431,810,000      12,878,149     51,097,287                0       51,097,287     380,712,713          88.17%       -97.02%        -71.60%

 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)        83,688        371,974        2,324,784         2,696,758      (3,656,758)       380.91%      -108.72%       -192.99%
                                               561600   EXPENDABLE COMPUTER EQUIPMENT                                              0              0                0                 0               0             NA            NA             NA
                                               573000 PURCHASE EQUIP-NOT BUSES/COMP                 0        960,000          42,315         93,412         798,690           892,102          67,898           7.07%       -95.59%        -76.65%
                                               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-EQUIPMENT                0               0              0              0               0                 0                0             NA           NA             NA
                                               574800 DEPRECIATION EXPENSE-COMPUTERS               0                0              0              0                0                 0               0              NA           NA             NA
 INSTRUCTION Total                                                                             5,000            5,000        126,003        465,386        3,123,474         3,588,860      (3,583,860)     -71677.20%     2420.06%      22238.53%
 PUPIL 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
                                               553200 COMMUNICATION-WEB SUBSCRPT/LIC                0               0             0               0               0                 0                0             NA           NA             NA
                                               561000 SUPPLIES                                      0               0           416             416               0               416             (416)            NA           NA             NA
                                               574000   DEPN EXPENSE-LAND IMPROVEMENTS              0               0             0               0               0                 0                0             NA           NA             NA
                                               574400   DEPRECIATION EXPENSE-EQUIPMENT              0               0             0               0               0                 0                0             NA           NA             NA
                                               574800   DEPRECIATION EXPENSE-COMPUTERS              0               0             0               0               0                 0                0             NA           NA             NA
                                               581000   DUES AND FEES                               0               0             0               0               0                 0                0             NA           NA             NA
 PUPIL SERVICES Total                                                                               0               0           416             416               0               416             (416)            NA           NA             NA
 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 IMPROVEMENTS              0               0              0              0               0                 0                0             NA            NA             NA
                                                                                                          DEKALB COUNTY BOARD OF EDUCATION
                                                                                                      FY2023 CAPITAL PROJECTS (DETAIL)
                                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                   11/30/2022
                                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                                         1              5
                                                                                                                                                                                                                   % 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
                                                    574200 DEPRECIATION EXPENSE-BUILDINGS                 0               0            0               0                0                 0                0             NA           NA             NA
                                                    574400 DEPRECIATION EXPENSE-EQUIPMENT                 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%        -83.71%
 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-EQUIPMENT              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-COMPUTERS              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 MECHANIC         19,838          19,838            0               0                0                 0           19,838        100.00%     -100.00%       -100.00%
                                                   519000     OTHER MANAGEMENT PERSONNEL          4,912,962       4,912,962       60,003         249,488                0           249,488        4,663,474         94.92%      -98.78%        -87.81%
                                                    521000 STATE HEALTH INSURANCE                   467,208         467,208        7,560          31,988                0            31,988         435,220          93.15%      -98.38%        -83.57%
                                                    523000 TEACHERS RETIREMENT SYSTEM               743,475         743,475       11,989          49,767                0            49,767         693,708          93.31%      -98.39%        -83.93%
                                                    529000 OTHER EMPLOYEE BENEFITS                   99,677          99,677        2,131           8,717                0             8,717          90,960          91.25%      -97.86%        -79.01%
                                                    530000 PURCHASED PROF/TECH SERVICES           2,538,975         451,138          525          476,608           14,360           490,967         (39,830)        -8.83%      -99.88%        153.55%
                                                    530001 ARCHITECT/ENGINEER                     8,318,082      35,690,761       30,318        1,231,075        3,190,553         4,421,627      31,269,134         87.61%      -99.92%        -91.72%
                                                    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             0          17,540          46,526             64,066       2,624,216         97.62%     -100.00%        -98.43%
                                                    561600 EXPENDABLE COMPUTER EQUIPMENT          3,259,000       6,221,875             0       1,357,899             736          1,358,635       4,863,240         78.16%     -100.00%        -47.62%
                                                    571000 LAND ACQUISITION & DEVELOPMENT        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      212,228        9,284,360       43,760,530        53,044,890     320,338,668         85.79%      -99.94%        -94.03%
                                                     573000   PURCHASE EQUIP-NOT BUSES/COMP   (2,208,498)         5,040,150        5,115            5,115           73,768            78,883       4,961,266         98.43%      -99.90%        -99.76%
                                                     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            0          161,453        1,390,541         1,551,994       2,741,167         63.85%     -100.00%        -90.97%
                                                     574000   DEPN EXPENSE-LAND IMPROVEMENTS           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-EQUIPMENT           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-COMPUTERS           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      329,868       12,874,010       48,477,013        61,351,023     392,372,944         86.48%      -99.93%        -93.19%
 TRANSFERS & OTHER OUTLAYS                           593000   OPERATING TRANSFER TO OTH FUND  83,403,442         83,403,442            0       19,859,400                0        19,859,400      63,544,042         76.19%     -100.00%        -42.85%
 TRANSFERS & OTHER OUTLAYS Total                                                              83,403,442         83,403,442            0       19,859,400                0        19,859,400      63,544,042         76.19%     -100.00%        -42.85%
 DEBT SERVICE                                        581000   DUES AND FEES                            0                  0            0                0                0                 0               0             NA           NA             NA
                                                     583000   INTEREST                                 0                  0            0                0                0                 0               0             NA           NA             NA
                                                    583100 REDEMPTION OF PRINCIPAL                5,572,080       5,572,080             0              0                0                 0        5,572,080        100.00%     -100.00%       -100.00%
 DEBT SERVICE Total                                                                               5,572,080       5,572,080             0              0                0                 0        5,572,080        100.00%     -100.00%       -100.00%

TOTAL EXPENDITURES                                                                             819,349,454     544,906,767      456,287      33,280,796       51,600,487        84,881,283     460,025,484          84.42%      -99.92%        -85.34%
                                                                                            DEKALB COUNTY BOARD OF EDUCATION
                                                                                          FY2023 SCHOOL NUTRITION (DETAIL)
                                                                                           STATEMENT OF REVENUE & EXPENDITURES
                                                                                                        11/30/2022
                                                                                                      (UNAUDITED)
                                                                                                                                                                                                            1            5
                                                                                                                                                                                         % 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             0          76,313             0            76,313      6,204,562         98.78%     -100.00%      -97.08%
                                 416120    STUDENT SALES-BRKF PROGRAMS        3,371,803     3,371,803             0             327             0               327      3,371,476         99.99%     -100.00%      -99.98%
                                 416210    SUPPL SALES - BRKF-LUNCH PROG        803,709       803,709             0             292             0               292        803,417         99.96%     -100.00%      -99.91%
                                 416220    ADULT SALES - BRKF-LUNCH PROG        401,855       401,855             0          12,118             0            12,118        389,737         96.98%     -100.00%      -92.76%
                                 419950    OTHER LOCAL REVENUES                 836,204       836,204             0         899,259             0           899,259        (63,055)        -7.54%     -100.00%      158.10%
                                 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             0         988,310             0           988,310     10,706,136         91.55%     -100.00%      -79.72%
 INTEREST                        415000    INVESTMENT INCOME                          0             0             0          37,046             0            37,046        (37,046)            NA           NA           NA
 INTEREST Total                                                                       0             0             0          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             0         444,596             0           444,596        769,898         63.39%     -100.00%      -12.14%
 STATE SOURCES Total                                                          1,214,494     1,214,494             0         444,596             0           444,596        769,898         63.39%     -100.00%      -12.14%
 FEDERAL SOURCES                 445100    CHILD NUTR PROG SERVICE GRANTS    26,631,649    26,631,649     4,210,876      16,014,577             0        16,014,577     10,617,072         39.87%      -84.19%       44.32%
                                 445110    CHILD NUTR PROG GRANTS            19,423,204    19,423,204             0       3,933,608             0         3,933,608     15,489,596         79.75%     -100.00%      -51.39%
                                 445120    (CACFP) FEDERAL GRANTS                     0             0             0               0             0                 0              0             NA           NA           NA
                                 445130    FED REIMB - AFTER-SCHOOL SNACK       366,134       366,134             0         131,875             0           131,875        234,259         63.98%     -100.00%      -13.56%
                                 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             0         144,104             0           144,104      6,776,724         97.92%     -100.00%      -95.00%
                                 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     4,210,876      21,931,533             0        21,931,533     31,460,282         58.92%      -92.11%       -1.42%
 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    4,210,876      23,401,485              0       23,401,485      45,699,270        66.13%       -93.91%      -18.72%

 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
 SUPPORT SERVICES - CENTRAL       523000   TEACHERS RETIREMENT SYSTEM                 0             0             0               0             0                 0              0             NA           NA           NA
 SUPPORT SERVICES - CENTRAL Total                                                     0             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          59,971             0            59,971        (59,971)            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     1,451,436       5,028,891             0         5,028,891     13,516,118         72.88%      -92.17%      -34.92%
                                  519000   OTHER MANAGEMENT PERSONNEL         1,927,669     1,927,669       113,224         523,087             0           523,087      1,404,582         72.86%      -94.13%      -34.87%
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                       FY2023 SCHOOL NUTRITION (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     11/30/2022
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                            1            5
                                                                                                                                                                                         % of
                                                                         ORIGINAL      AMENDED       CURRENT                                        TOTAL REV/EXP     REMAINING                     MONTHLY        YTD
         Description           OBJECT       OBJECT DESCRIPTION                                                     REV/EXP YTD     ENCUMBRANCE                                        REMAINING
                                                                         BUDGET         BUDGET        MONTH                                             YTD            BALANCE                      VARIANCE     VARIANCE
                                                                                                                                                                                       BUDGET
                               519100   OTHER ADMINISTRATIVE PERSONNEL       251,356       251,356             0               0                0                 0        251,356        100.00%     -100.00%     -100.00%
                               519900   OTHER SALARIES & COMPENSATION              0             0             0           2,000                0             2,000         (2,000)            NA           NA           NA
                               521000   STATE HEALTH INSURANCE             5,210,730     5,210,730       428,331       1,327,720                0         1,327,720      3,883,010         74.52%      -91.78%      -38.85%
                               523000   TEACHERS RETIREMENT SYSTEM         1,532,460     1,532,460       124,824         433,361                0           433,361      1,099,099         71.72%      -91.85%      -32.13%
                               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             0         239,040                0           239,040       (129,986)      -119.19%     -100.00%      426.07%
                               529000   OTHER EMPLOYEE BENEFITS            1,128,821     1,128,821       107,101         378,705                0           378,705        750,116         66.45%      -90.51%      -19.48%
                               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         3,867          21,329           29,413            50,743         49,258         49.26%      -96.13%      -48.81%
                               543200   REPAIR & MAINT SERVICE-TECH           99,079        99,079             0           2,239           95,911            98,150            929          0.94%     -100.00%      -94.58%
                               544100   RENTAL OF LAND OR BUILDINGS          300,000       300,000         1,656         119,501          180,499           300,000              0          0.00%      -99.45%       -4.40%
                               544200   RENTAL OF EQUIPMENT & VEHICLES        65,000        65,000         8,109           8,109                0             8,109         56,891         87.52%      -87.52%      -70.06%
                               558000   TRAVEL - EMPLOYEES                   102,000       102,000             0           3,374                0             3,374         98,626         96.69%     -100.00%      -92.06%
                               559500   OTHER PURCHASED SERVICES             319,400       319,400             0           1,170          195,277           196,447        122,953         38.50%     -100.00%      -99.12%
                               561000   SUPPLIES                           6,547,776     6,457,776       277,632         997,023        1,064,486         2,061,509      4,396,267         68.08%      -95.70%      -62.95%
                               561500   EXPENDABLE EQUIPMENT                 327,747       438,505             0          68,601          275,175           343,776         94,729         21.60%     -100.00%      -62.45%
                               561600   EXPENDABLE COMPUTER EQUIPMENT              0       100,000        11,546          36,455            5,920            42,375         57,625         57.63%      -88.45%      -12.51%
                               563000   PURCHASED FOOD                    21,732,668    21,858,721       583,022       4,391,027        6,214,940        10,605,967     11,252,754         51.48%      -97.33%      -51.79%
                               563500   FOOD ACQUISITIONS - USDA           4,025,000     4,025,000       472,475       4,475,325        1,366,719         5,842,044     (1,817,044)       -45.14%      -88.26%      166.85%
                               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/COMP      5,250,000     5,029,242             0          24,720        1,937,383         1,962,104      3,067,138         60.99%     -100.00%      -98.82%
                               581000   DUES AND FEES                          4,000        25,000             0               0           19,000            19,000          6,000         24.00%     -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     3,595,344      18,141,646       11,384,724        29,526,370     39,093,846         56.97%      -94.76%      -36.55%
 TRANSFERS & OTHER OUTLAYS     593000   OPERATING TRANSFER TO OTH FUND             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    3,595,344      18,141,646       11,384,724        29,526,370      39,093,846        56.97%       -94.76%      -36.55%