DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2022
(UNAUDITED)
% of
CURRENT TOTAL REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 800,385,570 800,395,899 54,090,760 735,070,215 0 735,070,215 65,325,685 8.16%
INTEREST 90,000 90,000 1,560,074 3,947,116 0 3,947,116 (3,857,116) ‐4285.68%
STATE SOURCES 502,758,837 503,709,795 48,675,959 205,802,427 0 205,802,427 297,907,367 59.14%
TRANSFERS AND OTHER LOCAL 1,448,256 1,448,256 1,091 10,892 0 10,892 1,437,364 99.25%
Total Revenue 1,304,682,663 1,305,643,950 104,327,885 944,830,650 0 944,830,650 360,813,300 27.63%
INSTRUCTION 706,077,411 706,728,691 72,382,508 310,315,283 13,329,123 323,644,407 383,084,285 54.21%
PUPIL SERVICES 138,561,844 138,177,681 7,025,545 29,460,434 2,186,511 31,646,945 106,530,736 77.10%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 24,523,631 19,568,730 1,120,658 7,120,462 313,056 7,433,519 12,135,212 62.01%
INSTRUCTIONAL STAFF TRAINING 1,135,154 1,156,699 44,947 46,112 2,615 48,727 1,107,972 95.79%
EDUCATIONAL MEDIA SERVICES 16,664,318 16,814,694 1,170,647 4,961,462 148,214 5,109,676 11,705,018 69.61%
GENERAL ADMINISTRATION 44,175,446 44,311,650 1,315,718 29,434,878 679,270 30,114,148 14,197,502 32.04%
SCHOOL ADMINISTRATION 74,209,904 74,181,904 6,782,048 35,667,327 9,055 35,676,382 38,505,522 51.91%
SUPPORT SERVICES ‐ BUSINESS 18,798,663 18,580,459 1,590,056 8,058,449 1,457,173 9,515,622 9,064,837 48.79%
MAINTENANCE AND OPERATION OF PLANT SERVICES 180,228,363 180,550,928 10,573,444 58,369,498 16,429,944 74,799,442 105,751,487 58.57%
STUDENT TRANSPORTATION SERVICE 81,128,868 81,595,192 6,839,632 27,143,684 853,238 27,996,922 53,598,270 65.69%
SUPPORT SERVICES ‐ CENTRAL 28,852,494 31,677,681 2,141,342 12,964,809 1,998,110 14,962,919 16,714,762 52.77%
OTHER SUPPORT SERVICES 1,932,772 1,897,064 99,613 484,627 0 484,627 1,412,437 74.45%
SCHOOL NUTRITION PROGRAM 1,005,000 1,005,000 96,691 96,691 0 96,691 908,309 90.38%
ENTERPRISE OPERATIONS 1,346,246 1,341,246 0 2,964 0 2,964 1,338,283 99.78%
TRANSFERS & OTHER OUTLAYS 7,837,334 7,837,334 0 0 0 0 7,837,334 100.00%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,326,477,447 1,325,424,953 111,182,848 524,126,679 37,406,310 561,532,990 763,891,964 57.63%
Revenues OVER/UNDER Expenditures (21,794,784) (19,781,003) (6,854,963) 420,703,971 383,297,661
BEGINNING BALANCE (Estimated) 265,464,594 265,464,594
ASSIGNED BALANCE (Gold Case) 45,000,000 45,000,000
UNASSIGNED STARTING BALANCE (Estimated) 220,464,594 220,464,594
ENDING BALANCE 641,168,565 603,762,255
1
FY2023
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,325,424,953
UNEXPENDED BUDGET
$801,298,274 60.5%
YTD EXPENSE
$524,126,679 39.5%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2023
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 310,315,283 , 59.2%
OTHER SUPPORT SERVICES,
484,627 , 0.1%
DEBT SERVICE, 0 , 0.0%
SCHOOL NUTRITION
PROGRAM, 96,691 , 0.0%
TRANSFERS & OTHER PUPIL SERVICES,
OUTLAYS, 0 , 0.0% 29,460,434 , 5.6%
ENTERPRISE OPERATIONS,
2,964 , 0.0% IMPROVEMENT OF
INSTRUCTIONAL SERVICES,
SUPPORT SERVICES ‐ CENTRAL,
7,120,462 , 1.4%
12,964,809 , 2.5%
INSTRUCTIONAL STAFF
STUDENT TRANSPORTATION TRAINING, 46,112 , 0.0%
SERVICE, 27,143,684 , 5.2%
SCHOOL EDUCATIONAL MEDIA
MAINTENANCE AND SUPPORT SERVICES ‐ ADMINISTRATION, SERVICES, 4,961,462 , 0.9%
OPERATION, 58,369,498 , 11.1% BUSINESS, 8,058,449 , 1.5% 35,667,327 , 6.8% GENERAL
GENERAL OPERATIONS YTD EXPENSES ADMINISTRATION,
29,434,878 , 5.6%
$524,126,679
3
FY2023
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250 300 350
INSTRUCTION $310.315
PUPIL SERVICES $29.460
IMPROVEMENT OF INSTRUCTIONAL… $7.120
INSTRUCTIONAL STAFF TRAINING $0.046
EDUCATIONAL MEDIA SERVICES $4.961
GENERAL ADMINISTRATION $29.435
SCHOOL ADMINISTRATION $35.667
SUPPORT SERVICES ‐ BUSINESS $8.058
MAINTENANCE AND OPERATION $58.369
STUDENT TRANSPORTATION SERVICE $27.144
SUPPORT SERVICES ‐ CENTRAL $12.965
OTHER SUPPORT SERVICES $0.485
SCHOOL NUTRITION PROGRAM $0.097
ENTERPRISE OPERATIONS $0.003
TRANSFERS & OTHER OUTLAYS $0.000
DEBT SERVICE $0.000
GENERAL OPERATIONS YTD EXPENSES
$524,126,679
4
FY2023
DCSD General Fund
YTD REVENUE Budget vs Collections
900
Millions
$800.40
800
$735.07
700
600
$503.71
500
REVENUE BUDGET
YTD ACTUALS
400 Series8
300
$205.80
200
100
$0.09 $3.95 $1.45 $0.01
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $801,934,155 Actual: $739,028,223 92.16%
(STATE) Budgeted: $503,709,795 Actual: $205,802,427 40.86%
TOTAL Budgeted: $1,305,643,950 Actual: $944,830,650 72.37%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 30,993,943 31,363,943 3,040,068 15,434,876 0 15,434,876 15,929,067 50.79%
INTEREST 0 0 955 3,943 0 3,943 (3,943)
STATE SOURCES 15,490,841 15,250,907 1,270,785 7,182,930 0 7,182,930 8,067,977 52.90%
FEDERAL SOURCES 428,232,611 581,058,665 13,197,296 86,306,151 0 86,306,151 494,752,514 85.15%
TRANSFERS AND OTHER LOCAL 4,445,423 4,446,128 85,155 230,301 0 230,301 4,215,827 94.82%
Total Revenue 479,162,818 632,119,643 17,594,259 109,158,200 0 109,158,200 522,961,442 82.73%
INSTRUCTION 122,137,372 236,696,021 4,727,873 23,856,499 5,990,891 29,847,389 206,848,632 87.39%
PUPIL SERVICES 46,443,789 25,347,224 2,136,816 8,571,933 2,094,384 10,666,318 14,680,906 57.92%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,698,630 4,366,137 203,093 2,124,951 167,409 2,292,359 2,073,777 47.50%
INSTRUCTIONAL STAFF TRAINING 47,260,665 31,992,624 1,644,905 9,161,786 485,726 9,647,511 22,345,113 69.84%
EDUCATIONAL MEDIA SERVICES 2,893,575 6,028,938 2,847 31,004 3,983 34,987 5,993,951 99.42%
FEDERAL GRANT ADMINISTRATION (1,318,793) 7,041,887 352,762 2,206,127 117,427 2,323,555 4,718,333 67.00%
GENERAL ADMINISTRATION 52,410,582 73,141,879 115,923 658,908 5,594 664,503 72,477,376 99.09%
SCHOOL ADMINISTRATION 28,031,713 3,811,972 19,775 147,069 2,000 149,069 3,662,903 96.09%
SUPPORT SERVICES ‐ BUSINESS 26,255,442 302,797 9,413 114,167 688 114,855 187,942 62.07%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,198,742 59,568,836 109,514 466,003 330,356 796,359 58,772,477 98.66%
STUDENT TRANSPORTATION SERVICE 27,650,785 2,952,164 1,200 324,720 2,922 327,641 2,624,523 88.90%
SUPPORT SERVICES ‐ CENTRAL 80,846,623 4,171,992 57,859 2,658,844 1,870,714 4,529,558 (357,566) ‐8.57%
OTHER SUPPORT SERVICES 667,089 2,946,529 14,212 87,839 2,955 90,794 2,855,735 96.92%
SCHOOL NUTRITION PROGRAM 53,747,141 22,069,515 0 2,092,331 0 2,092,331 19,977,184 90.52%
ENTERPRISE OPERATIONS 2,025,395 2,025,395 150,338 1,323,135 399,047 1,722,182 303,213 14.97%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775 120,000,000 24,934 544,049 2,519,114 3,063,163 116,936,837 97.45%
TRANSFERS & OTHER OUTLAYS 23,086,645 23,086,645 1,838,796 10,383,591 0 10,383,591 12,703,054 55.02%
Total Expenditures 774,822,171 625,550,556 11,410,260 64,752,955 13,993,211 78,746,165 546,804,391 87.41%
Revenues OVER/UNDER Expenditures (295,659,354) 6,569,086 6,183,999 44,405,246 30,412,035 (23,842,949)
BEGINNING BALANCE (Estimated) 562,660 562,660
ENDING BALANCE 44,967,906 30,974,695
6
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
INTEREST 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Total Revenue 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
DEBT SERVICE 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Total Expenditures 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Revenues OVER/UNDER Expenditures 0 0 0 0 0 0
BEGINNING BALANCE (Estimated) 47,605 47,605
ENDING BALANCE 47,605 47,605
7
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 428,990,000 429,010,000 12,727,388 63,233,375 0 63,233,375 365,776,625 85.26%
INTEREST 2,800,000 2,800,000 330,042 1,022,872 0 1,022,872 1,777,128 63.47%
STATE SOURCES 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 431,790,000 431,810,000 13,057,430 64,256,247 0 64,256,247 367,553,753 85.12%
INSTRUCTION 5,000 5,000 352,533 848,203 2,740,886 3,589,089 (3,584,089) ‐71681.78%
PUPIL SERVICES 0 0 1,500 1,916 0 1,916 (1,916) NA
MAINTENANCE AND OPERATION OF PLANT SERVICES 45,882 1,202,279 486,309 649,799 324,126 973,925 228,354 18.99%
STUDENT TRANSPORTATION SERVICE 1,000,000 1,000,000 737,700 737,700 0 737,700 262,300 26.23%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 453,723,966 1,314,436 15,118,500 45,686,560 60,805,060 392,918,906 86.60%
TRANSFERS & OTHER OUTLAYS 83,403,442 83,403,442 0 19,859,400 0 19,859,400 63,544,042 76.19%
DEBT SERVICE 5,572,080 5,572,080 0 0 0 0 5,572,080 100.00%
Total Expenditures 819,349,454 544,906,767 2,892,478 37,215,518 48,751,572 85,967,090 458,939,677 84.22%
Revenues OVER/UNDER Expenditures (387,559,454) (113,096,767) 10,164,952 27,040,729 (21,710,843) (91,385,924)
BEGINNING BALANCE (Estimated) 364,500,000 364,500,000
ENDING BALANCE 391,540,729 342,789,157
8
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2022
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 11,694,446 11,694,446 219,896 1,471,330 0 1,471,330 10,223,116 87.42%
INTEREST 0 0 16,497 68,089 0 68,089 (68,089) NA
STATE SOURCES 1,214,494 1,214,494 60,628 565,852 0 565,852 648,642 53.41%
FEDERAL SOURCES 53,391,815 53,391,815 3,292,137 27,494,913 0 27,494,913 25,896,902 48.50%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 69,100,755 69,100,755 3,589,158 29,600,184 0 29,600,184 39,500,571 57.16%
GENERAL ADMINISTRATION 0 0 0 0 0 0 0 NA
SUPPORT SERVICES ‐ BUSINESS 66,790 0 0 0 0 0 0 NA
SCHOOL NUTRITION PROGRAM 68,718,997 68,620,216 4,173,825 24,098,748 9,826,859 33,925,607 34,694,609 50.56%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 68,785,787 68,620,216 4,173,825 24,098,748 9,826,859 33,925,607 34,694,609 50.56%
Revenues OVER/UNDER Expenditures 314,968 480,539 (584,668) 5,501,436 (4,325,423) 4,805,962
BEGINNING BALANCE (Estimated) 18,476,000 18,476,000
ENDING BALANCE 23,977,436 14,150,577
9