2022_12 FY2023 DETAIL FINANCIAL REPORT

AID 1483338 · View on Simbli

Agenda Item

i. Acceptance of the December 2022 Monthly Financial Reports

Summary: Presented by: Mr. Jonathan Lance McConkey, Comptroller, Division of Finance
Request: It is requested that the Board of Education accept the December 2022 Monthly Financial Report.
Contact: Mr. Jonathan Lance McConkey, Comptroller, Division of Finance, 678.676.0445
Status: General Counsel approval not required
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                         FY2023 GENERAL FUND (DETAIL)
                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                    12/31/2022
                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                            1            6
                                                                                                                                                                                                         % of
                                                                                ORIGINAL         AMENDED         CURRENT                                          TOTAL REV/EXP      REMAINING                      MONTHLY        YTD
                   Description      OBJECT        OBJECT DESCRIPTION                                                               REV/EXP YTD      ENCUMBRANCE                                       REMAINING
                                                                                BUDGET            BUDGET          MONTH                                                YTD            BALANCE                       VARIANCE     VARIANCE
                                                                                                                                                                                                        BUDGET
 LOCAL REVENUES                    411100    AD VALOREM TAXES                    745,921,752      745,921,752        50,173,652      712,981,122             0        712,981,122       32,940,630          4.42%      ‐93.27%      91.17%
                                   411210    OTHER SALES TAXES                    15,000,000       15,000,000           925,809        4,307,543             0          4,307,543       10,692,457         71.28%      ‐93.83%     ‐42.57%
                                   411900    OTHER TAXES                           2,800,000        2,800,000                 0        1,315,409             0          1,315,409        1,484,591         53.02%     ‐100.00%      ‐6.04%
                                   411910    TITLE AD VALOREM TAX (TAVT)          29,000,000       29,000,000         2,700,996       14,873,229             0         14,873,229       14,126,771         48.71%      ‐90.69%       2.57%
                                   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           140,825          586,482             0            586,482         (511,482)      ‐681.98%       87.77%    1463.95%
                                   419200    CONTRIBUTIONS‐PRIVATE SOURCES                  0               0                 0              565             0                565             (565)            NA           NA          NA
                                   419400    TEXTBOOK SALES                             1,000           1,000               480            3,020             0              3,020           (2,020)      ‐202.00%      ‐52.00%     504.00%
                                   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           123,858          959,018             0            959,018          835,982         46.57%      ‐93.10%       6.85%
                                   411990    CHARTER COMMISSION LOCAL REV                                                     0                0             0                  0                0             NA           NA          NA
                                   419500    SERVICES PROVIDED OTHER LUAS                   0               0             3,640            5,878             0              5,878           (5,878)            NA           NA          NA
                                   419955    REVENUE CLEARING ACCT                          0               0            21,500           37,950             0             37,950          (37,950)            NA           NA          NA
 LOCAL REVENUES Total                                                             800,385,570     800,395,899        54,090,760      735,070,215             0        735,070,215       65,325,685          8.16%      ‐93.24%      83.68%
 INTEREST                          415000    INVESTMENT INCOME                         90,000          90,000         1,560,074        3,947,116             0          3,947,116       (3,857,116)     ‐4285.68%     1633.42%    8671.37%
 INTEREST Total                                                                        90,000          90,000         1,560,074        3,947,116             0          3,947,116       (3,857,116)     ‐4285.68%     1633.42%    8671.37%
 STATE SOURCES                     431200    TOTAL QBE FORMULA EARNINGS           597,024,602     597,024,602        56,995,989      254,836,531             0        254,836,531      342,188,071         57.32%      ‐90.45%     ‐14.63%
                                   431220    QBE ALLOTMENT (OPER COSTS)            40,638,153      40,638,153         3,380,456       20,301,056             0         20,301,056       20,337,097         50.04%      ‐91.68%      ‐0.09%
                                   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           963,937        5,261,313             0          5,261,313        6,154,289         53.91%      ‐91.56%      ‐7.82%
                                   431400    QBE CONTRA ACCOUNT (DEBIT)          (152,200,413)   (152,200,413)      (12,683,347)     (76,100,328)            0        (76,100,328)     (76,100,085)        50.00%      ‐91.67%       0.00%
                                   438000    OTHER GRANTS FROM GEORGIA DOE          5,880,893       4,726,209            18,924        1,503,855             0          1,503,855        3,222,354         68.18%      ‐99.60%     ‐36.36%
                                   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      503,709,795        48,675,959      205,802,427             0        205,802,427      297,907,367         59.14%      ‐90.34%     ‐18.29%
 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             1,091           10,892             0             10,892          (10,892)            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             1,091           10,892             0             10,892        1,437,364         99.25%      ‐99.92%     ‐98.50%

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%        ‐4.11%      44.73%

 INSTRUCTION                        511000   TEACHERS                            376,680,184      376,631,116       40,178,445       160,510,209            259       160,510,468      216,120,647         57.38%      ‐89.33%      ‐14.77%
                                    511300   SUBSTITUTE/TEMPORARY EMPLOYEE            35,000           35,000        1,169,612         5,566,569              0         5,566,569       (5,531,569)    ‐15804.48%     3241.75%    31708.97%
                                    511400   SUBSTITUTE/TEMPORARY EMPLOYEE                 0                0           24,654           133,807              0           133,807         (133,807)            NA           NA           NA
                                    511500   EXTENDED DAY ‐ TEACHERS                       0            7,998           94,612           263,931              0           263,931         (255,933)     ‐3199.97%     1082.95%     6499.93%
                                    511600   PROF DEVELOPMENT STIPENDS                     0                0                0            15,985              0            15,985          (15,985)            NA           NA           NA
                                    511700   EXTENDED YEAR                                 0           20,185                0                 0              0                 0           20,185        100.00%     ‐100.00%     ‐100.00%
                                    511800   ART ‐ MUSIC ‐ PE                     33,072,174       33,072,174        2,821,547        11,369,206              0        11,369,206       21,702,968         65.62%      ‐91.47%      ‐31.25%
                                    513000   PRINCIPAL                                     0                0                0                 0              0                 0                0             NA           NA           NA
                                    514000   AIDES AND PARAPROFESSIONALS          27,584,428       27,443,431        1,957,228         8,869,164              0         8,869,164       18,574,266         67.68%      ‐92.87%      ‐35.36%
                                    514200   SALARY OF CLERICAL STAFF                      0                0            9,561            19,146              0            19,146          (19,146)            NA           NA           NA
                                    514500   INTERPRETER                             238,320          238,320           14,446            57,784              0            57,784          180,536         75.75%      ‐93.94%      ‐51.51%
                                    516100   TECHNOLOGY SPECIALIST                   146,094          146,094            6,463            25,853              0            25,853          120,241         82.30%      ‐95.58%      ‐64.61%
                                    516400   PHYS/OCCUP/SPEECH THERAPIST           8,158,638        8,158,638          595,810         2,402,428              0         2,402,428        5,756,210         70.55%      ‐92.70%      ‐41.11%
                                    517200   ELEMENTARY COUNSELOR                     79,287           79,287            4,484            20,179              0            20,179           59,108         74.55%      ‐94.34%      ‐49.10%
                                    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)           4,650            11,479              0            11,479      (29,504,581)       100.04%     ‐100.02%     ‐100.08%
                                    519910   EXTRA ACTIVITY SALARIES                  575,000         575,000                0                 0              0                 0          575,000        100.00%     ‐100.00%     ‐100.00%




                                                                                                     Page 1 of 22
                                                                                    DEKALB COUNTY BOARD OF EDUCATION
                                                                                   FY2023 GENERAL FUND (DETAIL)
                                                                                  STATEMENT OF REVENUE & EXPENDITURES
                                                                                               12/31/2022
                                                                                             (UNAUDITED)
                                                                                                                                                                                                                      1            6
                                                                                                                                                                                                   % of
                                                                            ORIGINAL       AMENDED        CURRENT                                           TOTAL REV/EXP      REMAINING                      MONTHLY        YTD
                    Description   OBJECT        OBJECT DESCRIPTION                                                         REV/EXP YTD      ENCUMBRANCE                                         REMAINING
                                                                            BUDGET          BUDGET         MONTH                                                 YTD            BALANCE                       VARIANCE     VARIANCE
                                                                                                                                                                                                  BUDGET
                                  520000   EMPLOYEE BENEFITS                           0              0                0               0                0                 0                0             NA           NA           NA
                                  521000   STATE HEALTH INSURANCE             74,940,781     74,872,741        5,909,051      22,704,230                0        22,704,230       52,168,511         69.68%      ‐92.11%      ‐39.35%
                                  523000   TEACHERS RETIREMENT SYSTEM         89,833,422     89,770,310        7,294,647      29,894,009                0        29,894,009       59,876,301         66.70%      ‐91.87%      ‐33.40%
                                  525000   UNEMPLOYMENT COMPENSATION              40,350         40,350           37,958          37,958                0            37,958            2,392          5.93%       ‐5.93%       88.14%
                                  526000   WORKMEN COMPENSATION‐CLAIMS         9,245,000      9,245,000          425,804       4,024,119           40,046         4,064,165        5,180,835         56.04%      ‐95.39%      ‐12.94%
                                  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        5,357,010      21,204,569                0        21,204,569       (3,111,056)       ‐17.19%      ‐70.39%      134.39%
                                  530000   PURCHASED PROF/TECH SERVICES       16,571,107     10,767,843          726,319       3,053,875        1,915,371         4,969,246        5,798,597         53.85%      ‐93.25%      ‐43.28%
                                  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%       32.77%
                                  530070   ADA‐PURCHASED PROF/TECH SERVIC         35,000         35,000                0             100                0               100           34,900         99.71%     ‐100.00%      ‐99.43%
                                  532100   CONTRACTED SERV‐TEACHERS                    0              0                0               0                0                 0                0             NA           NA           NA
                                  543000   REPAIR & MAINTENANCE SERVICE          170,000        388,950           26,468          33,365          314,685           348,050           40,900         10.52%      ‐93.19%      ‐82.84%
                                  544100   RENTAL OF LAND OR BUILDINGS            30,000         48,042                0          18,042                0            18,042           30,000         62.45%     ‐100.00%      ‐24.89%
                                  544200   RENTAL OF EQUIPMENT & VEHICLES         99,993         99,993                0          11,108           10,729            21,837           78,156         78.16%     ‐100.00%      ‐77.78%
                                  553000   COMMUNICATION                          43,340         46,089              100         (26,194)             659           (25,535)          71,624        155.40%      ‐99.78%     ‐213.67%
                                  553200   COMMUNICATION‐WEB SUBSCRPT/LIC        436,566      4,987,338          127,198       4,351,436           76,736         4,428,172          559,166         11.21%      ‐97.45%       74.50%
                                  558000   TRAVEL ‐ EMPLOYEES                    910,474        904,045           48,074         160,684            1,790           162,474          741,571         82.03%      ‐94.68%      ‐64.45%
                                  559400   PAYMENTS TO CHARTER SCHOOLS        46,826,936     46,826,936        4,298,430      26,976,531                0        26,976,531       19,850,405         42.39%      ‐90.82%       15.22%
                                  559500   OTHER PURCHASED SERVICES                    0              0                0               0                0                 0                0             NA           NA           NA
                                  561000   SUPPLIES                            7,084,613      6,156,231          280,260       1,803,068          536,057         2,339,126        3,817,105         62.00%      ‐95.45%      ‐41.42%
                                  561100   SUPPLIES ‐ TECHNOLOGY RELATED         195,616        301,340           13,898          94,596           15,861           110,457          190,883         63.34%      ‐95.39%      ‐37.22%
                                  561200   COMPUTER SOFTWARE                   7,648,392      7,177,455           43,814       1,826,608        1,450,900         3,277,508        3,899,947         54.34%      ‐99.39%      ‐49.10%
                                  561500   EXPENDABLE EQUIPMENT                2,223,007      2,088,437          125,789         437,999          289,024           727,024        1,361,413         65.19%      ‐93.98%      ‐58.05%
                                  561600   EXPENDABLE COMPUTER EQUIPMENT         591,779        713,217           47,627         251,106           97,948           349,054          364,163         51.06%      ‐93.32%      ‐29.58%
                                  564000   DIGITAL/ELECTRONIC TEXTBOOKS           37,250        779,649          167,561         427,309            1,219           428,528          351,121         45.04%      ‐78.51%        9.62%
                                  564100   TEXTBOOKS ‐ PRINTED                 7,131,545     10,729,640          522,720       2,152,407        8,390,953        10,543,360          186,280          1.74%      ‐95.13%      ‐59.88%
                                  564200   BOOKS (OTHER THAN TEXTBOOKS)          853,634        114,770           15,482          33,213           25,287            58,500           56,270         49.03%      ‐86.51%      ‐42.12%
                                  572000   BUILDING ACQUISIT/CNSTR/IMPRV               0         65,000                0               0                0                 0           65,000        100.00%     ‐100.00%     ‐100.00%
                                  573000   PURCHASE EQUIP‐NOT BUSES/COMP       2,132,518      1,531,699              949           7,329           69,517            76,846        1,454,854         94.98%      ‐99.94%      ‐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           31,836         248,297           75,477           323,774          675,637         67.60%      ‐96.81%      ‐50.31%
                                  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    706,728,691       72,382,508     310,315,283       13,329,123       323,644,407      383,084,285         54.21%      ‐89.76%      ‐12.18%
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            6,125           8,724                0             8,724           46,276         84.14%      ‐88.86%      ‐68.28%
                                  514000   AIDES AND PARAPROFESSIONALS           169,883        169,883            3,330          23,168                0            23,168          146,716         86.36%      ‐98.04%      ‐72.73%
                                  514200   SALARY OF CLERICAL STAFF            2,039,336      2,039,336          172,142       1,010,054                0         1,010,054        1,029,282         50.47%      ‐91.56%       ‐0.94%
                                  514600   ATHLETICS PERSONNEL                   714,952        714,952           63,521         379,450                0           379,450          335,502         46.93%      ‐91.12%        6.15%
                                  516300   SCH NURSE/SPEC EDUC NURSE LPN       4,911,504      4,911,504          433,775       1,858,953                0         1,858,953        3,052,552         62.15%      ‐91.17%      ‐24.30%
                                  516400   PHYS/OCCUP/SPEECH THERAPIST           118,977        118,977                0          39,797                0            39,797           79,180         66.55%     ‐100.00%      ‐33.10%
                                  517100   TEACHER SUPT SPEC/DIAG/AUDIO        1,946,665      1,946,665           69,997         279,989                0           279,989        1,666,675         85.62%      ‐96.40%      ‐71.23%
                                  517200   ELEMENTARY COUNSELOR                8,709,649      8,709,649        1,553,297       4,840,864                0         4,840,864        3,868,785         44.42%      ‐82.17%       11.16%
                                  517300   SECONDARY COUNSELOR                14,902,824     14,902,824        1,064,462       6,169,331                0         6,169,331        8,733,493         58.60%      ‐92.86%      ‐17.21%
                                  517400   SCHOOL PSYCHOLOGIST                 4,414,036      4,414,036          285,851       1,174,100                0         1,174,100        3,239,936         73.40%      ‐93.52%      ‐46.80%
                                  517600   SCHOOL SOCIAL WORKER                3,859,986      3,859,986          297,875       1,222,711                0         1,222,711        2,637,275         68.32%      ‐92.28%      ‐36.65%
                                  517700   FAMILY SERVICES/PARENT COORD        2,732,850      2,732,850          227,879       1,053,104                0         1,053,104        1,679,745         61.46%      ‐91.66%      ‐22.93%
                                  517800   GRADUATION COACH                                                            0               0                0                 0                0             NA           NA           NA
                                  519000   OTHER MANAGEMENT PERSONNEL         58,254,987     58,229,987          160,008         901,894                0           901,894       57,328,092         98.45%      ‐99.73%      ‐96.90%
                                  519100   OTHER ADMINISTRATIVE PERSONNEL      7,820,469      7,820,469          526,844       2,346,749                0         2,346,749        5,473,720         69.99%      ‐93.26%      ‐39.98%
                                  519900   OTHER SALARIES & COMPENSATION         767,000        767,000          120,176         157,926                0           157,926          609,074         79.41%      ‐84.33%      ‐58.82%
                                  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          567,018       2,470,502                0         2,470,502        5,022,640         67.03%      ‐92.43%      ‐34.06%
                                  523000   TEACHERS RETIREMENT SYSTEM         10,306,358     10,306,358          748,202       3,349,585                0         3,349,585        6,956,773         67.50%      ‐92.74%      ‐35.00%
                                  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          159,469         699,860                0           699,860          716,991         50.60%      ‐88.74%       ‐1.21%



                                                                                               Page 2 of 22
                                                                                          DEKALB COUNTY BOARD OF EDUCATION
                                                                                         FY2023 GENERAL FUND (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     12/31/2022
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                         1            6
                                                                                                                                                                                                      % 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
                                        530000   PURCHASED PROF/TECH SERVICES        5,088,965      5,153,929         526,724       1,334,853       2,113,493         3,448,346       1,705,583         33.09%      ‐89.78%      ‐48.20%
                                        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%      ‐85.01%
                                        543200   REPAIR & MAINT SERVICE‐TECH                 0              0               0               0               0                 0               0             NA           NA           NA
                                        544100   RENTAL OF LAND OR BUILDINGS           305,000        205,000               0               0               0                 0         205,000        100.00%     ‐100.00%     ‐100.00%
                                        544200   RENTAL OF EQUIPMENT & VEHICLES          9,500        104,500               0               0          13,010            13,010          91,490         87.55%     ‐100.00%     ‐100.00%
                                        544400   OTHER RENTALS                               0         12,000               0           4,480               0             4,480           7,520         62.67%     ‐100.00%      ‐25.33%
                                        553000   COMMUNICATION                           4,650          4,650               0              40             254               293           4,357         93.69%     ‐100.00%      ‐98.29%
                                        553200   COMMUNICATION‐WEB SUBSCRPT/LIC            470            669               0             199               0               199             470         70.25%     ‐100.00%      ‐40.51%
                                        558000   TRAVEL ‐ EMPLOYEES                     80,600         75,600           1,189           2,716               0             2,716          72,884         96.41%      ‐98.43%      ‐92.81%
                                        559500   OTHER PURCHASED SERVICES                1,000              0               0               0               0                 0               0        100.00%     ‐100.00%     ‐100.00%
                                        561000   SUPPLIES                              629,000        431,885           5,032          12,912           7,811            20,723         411,162         95.20%      ‐98.83%      ‐94.02%
                                        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        110,950           4,336           4,336          46,797            51,133          59,817         53.91%      ‐96.09%      ‐92.18%
                                        561500   EXPENDABLE EQUIPMENT                    1,540         24,155          16,064          67,259             879            68,137         (43,982)      ‐182.08%      ‐33.50%      456.89%
                                        561600   EXPENDABLE COMPUTER EQUIPMENT          52,000         65,536           6,049          19,036             500            19,536          46,000         70.19%      ‐90.77%      ‐41.91%
                                        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           2,940           2,940               0             2,940           3,060         51.00%      ‐51.00%       ‐2.00%
                                        573500   PURCHASE ‐ SOFTWARE (CAPITAL)               0              0               0               0               0                 0               0             NA           NA           NA
                                        581000   DUES AND FEES                          64,200         48,837           2,490           4,510           3,768             8,278          40,559         83.05%      ‐94.90%      ‐81.53%
                                        589000   OTHER EXPENDITURES                  1,006,500      1,006,500             750             750               0               750       1,005,750         99.93%      ‐99.93%      ‐99.85%
PUPIL SERVICES Total                                                               138,561,844    138,177,681       7,025,545      29,460,434       2,186,511        31,646,945     106,530,736         77.10%      ‐94.92%      ‐57.36%
IMPROVEMENT OF INSTRUCTIONAL SERVICES   511000   TEACHERS                                    0          8,500             176           4,180               0             4,180           4,320         50.82%      ‐97.93%       ‐1.64%
                                        511300   SUBSTITUTE/TEMPORARY EMPLOYEE               0              0               0               0               0                 0               0             NA           NA           NA
                                        511600   PROF DEVELOPMENT STIPENDS           5,083,000        556,489          19,600         410,720               0           410,720         145,769         26.19%      ‐96.48%       47.61%
                                        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                                                  179,624         351,240               0           351,240        (351,240)            NA           NA           NA
                                        517700   FAMILY SERVICES/PARENT COORD          270,695        270,695          27,520         108,646               0           108,646         162,049         59.86%      ‐89.83%      ‐19.73%
                                        519000   OTHER MANAGEMENT PERSONNEL          3,699,786      3,313,036         162,349         972,530               0           972,530       2,340,507         70.65%      ‐95.10%      ‐41.29%
                                        519100   OTHER ADMINISTRATIVE PERSONNEL      5,659,296      5,659,296         369,071       2,481,321               0         2,481,321       3,177,975         56.15%      ‐93.48%      ‐12.31%
                                        519900   OTHER SALARIES & COMPENSATION         287,043        287,043          13,780          21,179               0            21,179         265,865         92.62%      ‐95.20%      ‐85.24%
                                        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          40,210         209,996               0           209,996         816,274         79.54%      ‐96.08%      ‐59.08%
                                        523000   TEACHERS RETIREMENT SYSTEM          1,820,259      1,835,029         193,048         783,956               0           783,956       1,051,073         57.28%      ‐89.48%      ‐14.56%
                                        529000   OTHER EMPLOYEE BENEFITS               271,789        262,514          13,568          71,708               0            71,708         190,806         72.68%      ‐94.83%      ‐45.37%
                                        530000   PURCHASED PROF/TECH SERVICES        1,846,586      1,769,087          57,500         270,829          56,674           327,503       1,441,585         81.49%      ‐96.75%      ‐69.38%
                                        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          85,365            87,352         230,728         72.54%     ‐100.00%      ‐98.75%
                                        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%       75.00%
                                        553000   COMMUNICATION                           5,450          5,450               0              17               0                17           5,433         99.70%     ‐100.00%      ‐99.39%
                                        553200   COMMUNICATION‐WEB SUBSCRPT/LIC      1,220,000      1,269,999               0       1,152,734          97,265         1,249,999          20,000          1.57%     ‐100.00%       81.53%
                                        558000   TRAVEL ‐ EMPLOYEES                    329,528        332,778          11,238          52,954              53            53,007         279,771         84.07%      ‐96.62%      ‐68.17%
                                        561000   SUPPLIES                              428,956        284,277           3,196          48,955           8,812            57,767         226,510         79.68%      ‐98.88%      ‐65.56%
                                        561100   SUPPLIES ‐ TECHNOLOGY RELATED          18,398         69,550             941           1,975          53,209            55,184          14,366         20.65%      ‐98.65%      ‐94.32%
                                        561200   COMPUTER SOFTWARE                           0              0               0               0               0                 0               0             NA           NA           NA
                                        561500   EXPENDABLE EQUIPMENT                  714,008        748,170          13,270          57,760             236            57,997         690,173         92.25%      ‐98.23%      ‐84.56%
                                        561600   EXPENDABLE COMPUTER EQUIPMENT          11,500         34,051              97           6,212          11,155            17,367          16,684         49.00%      ‐99.71%      ‐63.51%
                                        564200   BOOKS (OTHER THAN TEXTBOOKS)           51,744         54,224               0          12,919               0            12,919          41,305         76.18%     ‐100.00%      ‐52.35%




                                                                                                     Page 3 of 22
                                                                                                DEKALB COUNTY BOARD OF EDUCATION
                                                                                               FY2023 GENERAL FUND (DETAIL)
                                                                                              STATEMENT OF REVENUE & EXPENDITURES
                                                                                                           12/31/2022
                                                                                                         (UNAUDITED)
                                                                                                                                                                                                                              1            6
                                                                                                                                                                                                           % 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
                                              573000 PURCHASE EQUIP‐NOT BUSES/COMP           172,206        172,206               0          47,219              0            47,219         124,987         72.58%     ‐100.00%      ‐45.16%
                                              581000 DUES AND FEES                            85,400         87,750           5,574          23,785            286            24,072          63,678         72.57%      ‐93.65%      ‐45.79%
                                              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     19,568,730       1,120,658       7,120,462        313,056         7,433,519      12,135,212         62.01%      ‐94.27%      ‐27.23%
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          21,000          21,800              0            21,800         (21,800)            NA           NA           NA
                                              529000   OTHER EMPLOYEE BENEFITS                   284            284             557             572              0               572            (288)      ‐101.21%       95.62%      302.42%
                                              530000   PURCHASED PROF/TECH SERVICES           61,600         46,600          23,390          23,740          1,500            25,240          21,360         45.84%      ‐49.81%        1.89%
                                              558000   TRAVEL ‐ EMPLOYEES                     15,000         15,000               0               0              0                 0          15,000        100.00%     ‐100.00%     ‐100.00%
                                              561000   SUPPLIES                               11,750          3,750               0               0              0                 0           3,750        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      1,156,699          44,947          46,112          2,615            48,727       1,107,972         95.79%      ‐96.11%      ‐92.03%
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          65,085              0            65,085          56,900         46.65%      ‐91.06%        6.71%
                                              516500   LIBRARIAN/MEDIA SPECIALIST         10,643,260     10,643,260         813,662       3,323,568              0         3,323,568       7,319,692         68.77%      ‐92.36%      ‐37.55%
                                              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         103,005         417,690              0           417,690       1,158,570         73.50%      ‐93.47%      ‐47.00%
                                              523000   TEACHERS RETIREMENT SYSTEM          2,131,315      2,131,315         163,228         669,811              0           669,811       1,461,505         68.57%      ‐92.34%      ‐37.15%
                                              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          38,623         142,865              0           142,865         151,779         51.51%      ‐86.89%       ‐3.03%
                                              530000   PURCHASED PROF/TECH SERVICES          247,696        294,696               0         258,167         21,594           279,761          14,935          5.07%     ‐100.00%       75.21%
                                              544200   RENTAL OF EQUIPMENT & VEHICLES                                             0               0              0                 0               0             NA           NA           NA
                                              553000   COMMUNICATION                             600            600              89             229              0               229             371         61.90%      ‐85.15%      ‐23.81%
                                              553200   COMMUNICATION‐WEB SUBSCRPT/LIC         16,728        225,599          21,245          32,951         86,292           119,242         106,357         47.14%      ‐90.58%      ‐70.79%
                                              558000   TRAVEL ‐ EMPLOYEES                     13,361         13,361             314             495              0               495          12,866         96.30%      ‐97.65%      ‐92.59%
                                              561000   SUPPLIES                            1,221,712        819,571           3,026          20,324         19,410            39,735         779,836         95.15%      ‐99.63%      ‐95.04%
                                              561100   SUPPLIES ‐ TECHNOLOGY RELATED             155          2,625               0               0             24                24           2,600         99.07%     ‐100.00%     ‐100.00%
                                              561500   EXPENDABLE EQUIPMENT                    4,500          5,395               0               0          3,099             3,099           2,296         42.56%     ‐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        349,042          16,547          30,277         17,795            48,072         300,970         86.23%      ‐95.26%      ‐82.65%
                                              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     16,814,694       1,170,647       4,961,462        148,214         5,109,676      11,705,018         69.61%      ‐93.04%      ‐40.99%
GENERAL ADMINISTRATION                        511100   SCHOOL BOARD MEMBERS SALARIES         126,000        126,000          13,650          81,900              0            81,900          44,100         35.00%      ‐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          30,783         181,963              0           181,963         143,037         44.01%      ‐90.53%       11.98%
                                              512100   DEPUTY ‐ AREA SUPERINTENDENT        2,172,268      2,172,268         180,228         972,533              0           972,533       1,199,735         55.23%      ‐91.70%      ‐10.46%
                                              514200   SALARY OF CLERICAL STAFF            3,984,388      3,984,388         405,462       2,461,109              0         2,461,109       1,523,279         38.23%      ‐89.82%       23.54%
                                              519000   OTHER MANAGEMENT PERSONNEL          1,617,971      1,781,175          46,169         328,992              0           328,992       1,452,183         81.53%      ‐97.41%      ‐63.06%
                                              519100   OTHER ADMINISTRATIVE PERSONNEL      2,439,222      2,439,222          64,702         320,878              0           320,878       2,118,344         86.85%      ‐97.35%      ‐73.69%
                                              519900   OTHER SALARIES & COMPENSATION         157,250        157,250          18,727          41,592              0            41,592         115,658         73.55%      ‐88.09%      ‐47.10%
                                              521000   STATE HEALTH INSURANCE              1,413,440      1,413,440          99,751         595,621              0           595,621         817,819         57.86%      ‐92.94%      ‐15.72%
                                              523000   TEACHERS RETIREMENT SYSTEM          2,174,822      2,174,822         140,739         842,478              0           842,478       1,332,344         61.26%      ‐93.53%      ‐22.52%
                                              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          29,760         175,222              0           175,222         158,386         47.48%      ‐91.08%        5.05%
                                              530000   PURCHASED PROF/TECH SERVICES        1,727,381      2,502,381          39,500          72,605        156,229           228,833       2,273,548         90.86%      ‐98.42%      ‐94.20%
                                              530002   OTHER COST‐BOARD LEGAL FEES **     22,500,000     22,500,000               0      22,500,000              0        22,500,000               0          0.00%     ‐100.00%      100.00%
                                              530010   PURCHASED SERVICES‐OTHER FEES               0              0               0               0              0                 0               0             NA           NA           NA
                                              533200   DRUG&ALCOHOL TEST‐FINGERPRINT         270,000        270,000               0         102,259         23,980           126,239         143,762         53.25%     ‐100.00%      ‐24.25%




                                                                                                           Page 4 of 22
                                                                                 DEKALB COUNTY BOARD OF EDUCATION
                                                                                FY2023 GENERAL FUND (DETAIL)
                                                                               STATEMENT OF REVENUE & EXPENDITURES
                                                                                            12/31/2022
                                                                                          (UNAUDITED)
                                                                                                                                                                                                               1            6
                                                                                                                                                                                            % 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
                               534000   PROFESSIONAL LEGAL SERVICES         3,000,000      2,986,000         211,839         605,316        470,404         1,075,720       1,910,280         63.97%      ‐92.91%      ‐59.46%
                               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              11              30              0                30           7,110         99.58%      ‐99.84%      ‐99.17%
                               553200   COMMUNICATION‐WEB SUBSCRPT/LIC          1,000          1,000               0             270              0               270             730         73.00%     ‐100.00%      ‐46.00%
                               558000   TRAVEL ‐ EMPLOYEES                     29,249         29,249               0           1,689              0             1,689          27,560         94.23%     ‐100.00%      ‐88.45%
                               558017   TRAVEL‐BD MEMBER, M. ORSON              8,000          8,000           2,913           2,913              0             2,913           5,087         63.59%      ‐63.59%      ‐27.17%
                               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%      ‐84.42%
                               558026   TRAVEL‐BD MEMBER, A. GEVERTZ            8,000          8,000               0             174              0               174           7,826         97.83%     ‐100.00%      ‐95.65%
                               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%      ‐88.86%
                               558099   TRAVEL‐ANNUAL BOARD RETREAT            28,000         28,000               0           7,539              0             7,539          20,461         73.08%     ‐100.00%      ‐46.15%
                               561000   SUPPLIES                              412,829        403,150          10,908          40,015         17,229            57,244         345,906         85.80%      ‐97.29%      ‐80.15%
                               561100   SUPPLIES ‐ TECHNOLOGY RELATED           9,500         20,079           2,260           9,639          6,363            16,003           4,076         20.30%      ‐88.74%       ‐3.99%
                               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             232             232            176               408          84,092         99.52%      ‐99.72%      ‐99.45%
                               561600   EXPENDABLE COMPUTER EQUIPMENT          29,600         39,200           4,501           5,346          2,998             8,344          30,856         78.71%      ‐88.52%      ‐72.72%
                               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              82              82              0                82          15,705         99.48%      ‐99.48%      ‐98.96%
                               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          13,500          83,414          1,891            85,305          26,641         23.80%      ‐87.94%       49.03%
                               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     44,311,650       1,315,718      29,434,878        679,270        30,114,148      14,197,502         32.04%      ‐97.03%       32.85%
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       1,724,021       9,532,681              0         9,532,681       5,733,412         37.56%      ‐88.71%       24.89%
                               513100   ASSISTANT PRINCIPAL                24,016,283     24,016,283       2,065,133      10,459,971              0        10,459,971      13,556,313         56.45%      ‐91.40%      ‐12.89%
                               514200   SALARY OF CLERICAL STAFF           13,604,555     13,604,555       1,189,545       6,477,807              0         6,477,807       7,126,748         52.39%      ‐91.26%       ‐4.77%
                               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         104,400         105,800              0           105,800         745,371         87.57%      ‐87.73%      ‐75.14%
                               521000   STATE HEALTH INSURANCE              7,325,640      7,325,640         593,460       3,133,046              0         3,133,046       4,192,594         57.23%      ‐91.90%      ‐14.46%
                               523000   TEACHERS RETIREMENT SYSTEM         10,624,597     10,624,597         918,666       4,961,606              0         4,961,606       5,662,991         53.30%      ‐91.35%       ‐6.60%
                               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         186,124         991,897              0           991,897         419,510         29.72%      ‐86.81%       40.55%
                               561000   SUPPLIES                                    0              0               0               0              0                 0               0             NA           NA           NA
                               561100   SUPPLIES ‐ TECHNOLOGY RELATED               0          5,000             700           2,391              0             2,391           2,609         52.17%      ‐86.01%       ‐4.34%
                               561500   EXPENDABLE EQUIPMENT                   85,000         37,000               0             586              0               586          36,414         98.42%     ‐100.00%      ‐96.83%
                               561600   EXPENDABLE COMPUTER EQUIPMENT               0         15,000               0           1,544          9,055            10,599           4,401         29.34%     ‐100.00%      ‐79.41%
                               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     74,181,904       6,782,048      35,667,327          9,055        35,676,382      38,505,522         51.91%      ‐90.86%       ‐3.84%
SUPPORT SERVICES ‐ BUSINESS    511000   TEACHERS                                    0              0               0               0              0                 0               0             NA           NA           NA
                               514200   SALARY OF CLERICAL STAFF               54,204         54,204          18,438          95,361              0            95,361         (41,157)       ‐75.93%      ‐65.98%      251.86%
                               514800   ACCOUNTANT                          3,662,016      3,662,016         249,093       1,479,182              0         1,479,182       2,182,835         59.61%      ‐93.20%      ‐19.21%
                               518100   MAINT PERSONNEL‐TRANS MECHANIC        133,357        133,357          19,500         117,936              0           117,936          15,421         11.56%      ‐85.38%       76.87%
                               519000   OTHER MANAGEMENT PERSONNEL          2,143,005      1,979,801         121,285         776,940              0           776,940       1,202,861         60.76%      ‐93.87%      ‐21.51%
                               519100   OTHER ADMINISTRATIVE PERSONNEL      1,061,797      1,061,797          82,607         509,767              0           509,767         552,030         51.99%      ‐92.22%       ‐3.98%
                               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          61,312         382,111              0           382,111         587,459         60.59%      ‐93.68%      ‐21.18%
                               523000   TEACHERS RETIREMENT SYSTEM          1,306,387      1,306,387         101,823         615,425              0           615,425         690,962         52.89%      ‐92.21%       ‐5.78%
                               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          21,285         122,657              0           122,657          68,498         35.83%      ‐88.86%       28.33%




                                                                                            Page 5 of 22
                                                                                                DEKALB COUNTY BOARD OF EDUCATION
                                                                                               FY2023 GENERAL FUND (DETAIL)
                                                                                              STATEMENT OF REVENUE & EXPENDITURES
                                                                                                           12/31/2022
                                                                                                         (UNAUDITED)
                                                                                                                                                                                                                               1            6
                                                                                                                                                                                                            % 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
                                              530000   PURCHASED PROF/TECH SERVICES        4,750,000      4,742,000         871,143       2,233,956         822,770         3,056,726       1,685,274         35.54%      ‐81.63%       ‐5.78%
                                              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        115,000           1,500          68,940          30,836            99,775          15,225         13.24%      ‐98.70%       19.89%
                                              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          13,782         528,519           1,537           530,056       1,544,303         74.45%      ‐99.34%      ‐49.04%
                                              553000   COMMUNICATION                          16,000         23,000               0           9,942             468            10,410          12,590         54.74%     ‐100.00%      ‐13.54%
                                              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           1,517           9,404               0             9,404         129,142         93.21%      ‐98.90%      ‐86.42%
                                              561000   SUPPLIES                               41,200         91,200           7,294          32,150          23,444            55,595          35,605         39.04%      ‐92.00%      ‐29.50%
                                              561100   SUPPLIES ‐ TECHNOLOGY RELATED          10,500         10,500               0             218           5,830             6,048           4,452         42.40%     ‐100.00%      ‐95.85%
                                              561200   COMPUTER SOFTWARE                     434,537        381,770               0               0           4,500             4,500         377,270         98.82%     ‐100.00%     ‐100.00%
                                              561500   EXPENDABLE EQUIPMENT                   13,900         59,667          14,079          15,338          41,627            56,965           2,702          4.53%      ‐76.40%      ‐48.59%
                                              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        128,200               0               0             750               750         127,450         99.41%     ‐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           5,396          72,017           1,150            73,167          93,637         56.14%      ‐96.76%      ‐13.65%
                                              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%       97.72%
SUPPORT SERVICES ‐ BUSINESS Total                                                         18,798,663     18,580,459       1,590,056       8,058,449       1,457,173         9,515,622       9,064,837         48.79%      ‐91.44%      ‐13.26%
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       1,446,698       7,853,222               0         7,853,222      14,626,669         65.07%      ‐93.56%      ‐30.13%
                                              518600   CUSTODIAL PERSONNEL                19,555,394     19,555,394       1,835,869      10,837,946               0        10,837,946       8,717,448         44.58%      ‐90.61%       10.84%
                                              519000   OTHER MANAGEMENT PERSONNEL          6,937,835      6,937,835         271,201       1,588,256               0         1,588,256       5,349,579         77.11%      ‐96.09%      ‐54.21%
                                              519100   OTHER ADMINISTRATIVE PERSONNEL      3,848,311      3,848,311         298,403       1,701,152           1,164         1,702,316       2,145,995         55.76%      ‐92.25%      ‐11.59%
                                              519900   OTHER SALARIES & COMPENSATION         881,020        881,020         237,144         703,049               0           703,049         177,971         20.20%      ‐73.08%       59.60%
                                              521000   STATE HEALTH INSURANCE             11,044,593     11,044,593         714,103       4,055,017               0         4,055,017       6,989,576         63.29%      ‐93.53%      ‐26.57%
                                              523000   TEACHERS RETIREMENT SYSTEM          6,216,485      6,216,485         398,342       2,237,587               0         2,237,587       3,978,897         64.01%      ‐93.59%      ‐28.01%
                                              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         230,904       1,302,758               0         1,302,758       1,258,477         49.14%      ‐90.98%        1.73%
                                              530000   PURCHASED PROF/TECH SERVICES        1,867,500      1,582,500          20,772          48,102         166,086           214,187       1,368,313         86.47%      ‐98.69%      ‐93.92%
                                              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         708,521       4,164,078       1,826,709         5,990,787          39,213          0.65%      ‐88.25%       38.11%
                                              541001   HAZMAT/ABATEMENT                    1,500,000        825,000          13,441         116,662         179,016           295,678         529,322         64.16%      ‐98.37%      ‐71.72%
                                              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      9,249,000         913,370       4,153,982       3,523,882         7,677,864       1,571,136         16.99%      ‐90.12%      ‐10.17%
                                              543001   MAINTENANCE‐BUILDING‐REGION 1         300,000        300,000         101,832          89,652          85,545           175,197         124,803         41.60%      ‐66.06%      ‐40.23%
                                              543002   MAINTENANCE‐BUILDING‐REGION 2         300,000        300,000         116,913         142,028          31,132           173,160         126,840         42.28%      ‐61.03%       ‐5.31%
                                              543003   MAINTENANCE‐BUILDING‐REGION 3         300,000        300,000          27,908          98,853           6,212           105,065         194,935         64.98%      ‐90.70%      ‐34.10%
                                              543004   MAINTENANCE‐BUILDING‐ REGION 4        300,000        300,000          43,572         100,637           6,194           106,831         193,169         64.39%      ‐85.48%      ‐32.91%
                                              543005   MAINTENANCE‐BUILDING‐REGION 5         300,000        300,000          19,179          31,810           5,158            36,968         263,032         87.68%      ‐93.61%      ‐78.79%
                                              543006   MAINTENANCE‐BUILDING‐REGION 6         300,000        300,000          12,805          72,632          80,514           153,146         146,854         48.95%      ‐95.73%      ‐51.58%
                                              543007   MAINTENANCE‐BUILDING‐REGION 7         300,000        300,000          22,323          60,356          29,695            90,051         209,949         69.98%      ‐92.56%      ‐59.76%
                                              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     22,275,000          84,339         163,570         711,478           875,048      21,399,952         96.07%      ‐99.62%      ‐98.53%
                                              543010   MAINT‐SYS(YELLOWST‐SSC CONTRAC      3,500,000      3,500,000         221,585         713,957         169,955           883,912       2,616,088         74.75%      ‐93.67%      ‐59.20%
                                              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      8,625,000          31,557       1,211,005       1,715,475         2,926,479       5,698,521         66.07%      ‐99.63%      ‐71.92%
                                              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%




                                                                                                           Page 6 of 22
                                                                                                    DEKALB COUNTY BOARD OF EDUCATION
                                                                                                   FY2023 GENERAL FUND (DETAIL)
                                                                                                  STATEMENT OF REVENUE & EXPENDITURES
                                                                                                               12/31/2022
                                                                                                             (UNAUDITED)
                                                                                                                                                                                                                                    1            6
                                                                                                                                                                                                                 % 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
                                                 543200    REPAIR & MAINT SERVICE‐TECH                 0              0                0               0               0                 0               0             NA           NA           NA
                                                 544100    RENTAL OF LAND OR BUILDINGS           185,300        269,186            2,925          14,625          20,475            35,100         234,086         86.96%      ‐98.91%      ‐89.13%
                                                 544200    RENTAL OF EQUIPMENT & VEHICLES      2,225,000      2,125,000          226,448         838,708         583,899         1,422,608         702,392         33.05%      ‐89.34%      ‐21.06%
                                                 544400    OTHER RENTALS                               0              0                0               0               0                 0               0             NA           NA           NA
                                                 549000    OTHER PURCHASED PROPERTY SERVI      1,593,260      1,593,260                0          72,898          80,086           152,984       1,440,277         90.40%     ‐100.00%      ‐90.85%
                                                 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%       52.59%
                                                 553000    COMMUNICATION                          37,800         39,800              550          31,444           9,513            40,957          (1,157)        ‐2.91%      ‐98.62%       58.01%
                                                 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           18,180          44,034               0            44,034         355,966         88.99%      ‐95.46%      ‐77.98%
                                                 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%      ‐96.13%
                                                 561000    SUPPLIES                            3,665,193      4,102,193          209,257         437,802         617,436         1,055,239       3,046,954         74.28%      ‐94.90%      ‐78.66%
                                                 561100    SUPPLIES ‐ TECHNOLOGY RELATED          53,000         58,000            1,334           4,212           5,882            10,094          47,906         82.60%      ‐97.70%      ‐85.48%
                                                 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      4,800,193          738,215       1,730,006       1,093,334         2,823,340       1,976,853         41.18%      ‐84.62%      ‐27.92%
                                                 561600    EXPENDABLE COMPUTER EQUIPMENT          45,000         50,000                0           3,996           4,998             8,994          41,006         82.01%     ‐100.00%      ‐84.02%
                                                 562000    ENERGY / ELECTRICITY               11,805,467     11,805,467        1,182,525       9,565,511       1,585,152        11,150,662         654,805          5.55%      ‐89.98%       62.05%
                                                 562001    ENERGY‐NATURAL GAS                  2,500,000      2,500,000          141,215         736,739       1,263,261         2,000,000         500,000         20.00%      ‐94.35%      ‐41.06%
                                                 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%       58.76%
                                                 571500    LAND IMPROVEMENTS                           0        250,000                0         151,151           7,507           158,658          91,342         36.54%     ‐100.00%       20.92%
                                                 572000    BUILDING ACQUISIT/CNSTR/IMPRV               0        482,574                0         169,442         238,750           408,191          74,383         15.41%     ‐100.00%      ‐29.78%
                                                 573000    PURCHASE EQUIP‐NOT BUSES/COMP       6,220,000      5,220,000          281,915         899,995       2,304,191         3,204,186       2,015,814         38.62%      ‐94.60%      ‐65.52%
                                                 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              100           9,623          45,664            55,287         109,713         66.49%      ‐99.94%      ‐88.34%
                                                 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    180,550,928       10,573,444      58,369,498      16,429,944        74,799,442     105,751,487         58.57%      ‐94.14%      ‐35.34%
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        1,844,050       7,584,592               0         7,584,592      11,074,992         59.35%      ‐90.12%      ‐18.71%
                                                  518100   MAINT PERSONNEL‐TRANS MECHANIC     10,166,649     11,071,391        1,554,246       8,052,110               0         8,052,110       3,019,280         27.27%      ‐85.96%       45.46%
                                                  519000   OTHER MANAGEMENT PERSONNEL         10,311,878     10,610,042          127,122       1,125,567               0         1,125,567       9,484,474         89.39%      ‐98.80%      ‐78.78%
                                                  519100   OTHER ADMINISTRATIVE PERSONNEL        126,803        126,803           10,884          62,672               0            62,672          64,131         50.58%      ‐91.42%       ‐1.15%
                                                  519900   OTHER SALARIES & COMPENSATION         472,450        472,450          143,100         147,300               0           147,300         325,150         68.82%      ‐69.71%      ‐37.64%
                                                  521000   STATE HEALTH INSURANCE              7,541,100      7,541,100          513,230       2,201,308               0         2,201,308       5,339,792         70.81%      ‐93.19%      ‐41.62%
                                                  523000   TEACHERS RETIREMENT SYSTEM          1,707,064      1,707,064          116,815         688,781               0           688,781       1,018,282         59.65%      ‐93.16%      ‐19.30%
                                                  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          243,672       1,109,055               0         1,109,055         966,414         46.56%      ‐88.26%        6.87%
                                                  530000   PURCHASED PROF/TECH SERVICES        2,196,950      1,396,318            5,299          94,679          35,663           130,342       1,265,976         90.67%      ‐99.62%      ‐86.44%
                                                  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%      ‐99.59%
                                                  543000   REPAIR & MAINTENANCE SERVICE        2,165,500      2,165,500           15,352           6,572          78,295            84,867       2,080,633         96.08%      ‐99.29%      ‐99.39%
                                                  551900   STUD TRANSP PURCHASED‐OTH SRCE        500,000        927,000           82,990         354,392         191,841           546,232         380,768         41.08%      ‐91.05%      ‐23.54%
                                                  553000   COMMUNICATION                         180,000        186,500              247           1,147           2,803             3,950         182,550         97.88%      ‐99.87%      ‐98.77%
                                                  553200   COMMUNICATION‐WEB SUBSCRPT/LIC          1,500         29,500                0          18,480               0            18,480          11,020         37.36%     ‐100.00%       25.29%
                                                  558000   TRAVEL ‐ EMPLOYEES                    145,000        143,900            4,527          16,982               0            16,982         126,918         88.20%      ‐96.85%      ‐76.40%
                                                  559500   OTHER PURCHASED SERVICES                    0              0                0               0               0                 0               0             NA           NA           NA
                                                  561000   SUPPLIES                            6,138,060      1,528,060           64,590         195,755         440,098           635,853         892,207         58.39%      ‐95.77%      ‐74.38%
                                                  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%      ‐96.55%
                                                  561500   EXPENDABLE EQUIPMENT                  265,172      4,872,672          343,597       1,736,487         103,817         1,840,304       3,032,368         62.23%      ‐92.95%      ‐28.73%
                                                  561600   EXPENDABLE COMPUTER EQUIPMENT          58,108         58,108                0           6,896             400             7,296          50,812         87.44%     ‐100.00%      ‐76.27%
                                                  562000   ENERGY / ELECTRICITY                8,100,000      8,115,000        1,769,447       3,723,473               0         3,723,473       4,391,527         54.12%      ‐78.20%       ‐8.23%




                                                                                                               Page 7 of 22
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2023 GENERAL FUND (DETAIL)
                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                    12/31/2022
                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                         1            6
                                                                                                                                                                                                      % 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
                                       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      3,330,429               0                0               0                 0       3,330,429        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        168,100             465            3,330             308             3,638         164,462         97.84%      ‐99.72%      ‐96.04%
                                       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     81,595,192       6,839,632       27,143,684         853,238        27,996,922      53,598,270         65.69%      ‐91.62%      ‐33.47%
SUPPORT SERVICES ‐ CENTRAL             511400   SUBSTITUTE/TEMPORARY EMPLOYEE               0              0          60,147          410,965               0           410,965        (410,965)            NA           NA           NA
                                       511600   PROF DEVELOPMENT STIPENDS                   0              0          26,000           51,750               0            51,750         (51,750)            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         116,517          718,909               0           718,909         835,840         53.76%      ‐92.51%       ‐7.52%
                                       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         183,722        1,127,226               0         1,127,226       2,204,737         66.17%      ‐94.49%      ‐32.34%
                                       519100   OTHER ADMINISTRATIVE PERSONNEL     11,610,225     11,610,225         881,211        5,303,299               0         5,303,299       6,306,926         54.32%      ‐92.41%       ‐8.64%
                                       519900   OTHER SALARIES & COMPENSATION         284,380        284,380          65,843          256,162               0           256,162          28,218          9.92%      ‐76.85%       80.15%
                                       519910   EXTRA ACTIVITY SALARIES                10,000         11,000               0              205               0               205          10,795         98.14%     ‐100.00%      ‐96.27%
                                       521000   STATE HEALTH INSURANCE              2,018,520      2,018,520         132,125          797,100               0           797,100       1,221,420         60.51%      ‐93.45%      ‐21.02%
                                       523000   TEACHERS RETIREMENT SYSTEM          3,123,804      3,123,804         217,188        1,287,439               0         1,287,439       1,836,365         58.79%      ‐93.05%      ‐17.57%
                                       524000   EMPLOYEES RETIREMENT SYSTEM                 0              0          14,534           78,878               0            78,878         (78,878)            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          49,946          299,654               0           299,654         154,528         34.02%      ‐89.00%       31.95%
                                       530000   PURCHASED PROF/TECH SERVICES        1,174,082      1,305,907          38,561          319,319         305,776           625,095         680,812         52.13%      ‐97.05%      ‐51.10%
                                       530070   ADA‐PURCHASED PROF/TECH SERVIC         60,000         60,000            (907)             135           2,995             3,130          56,870         94.78%     ‐101.51%      ‐99.55%
                                       543200   REPAIR & MAINT SERVICE‐TECH            44,132      2,039,572         151,078        1,012,635       1,026,936         2,039,572               0          0.00%      ‐92.59%       ‐0.70%
                                       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          38,895          580,938         589,328         1,170,266       1,833,658         61.04%      ‐98.71%      ‐61.32%
                                       553200   COMMUNICATION‐WEB SUBSCRPT/LIC          1,260          6,260           3,590            3,590             295             3,885           2,376         37.95%      ‐42.65%       14.70%
                                       558000   TRAVEL ‐ EMPLOYEES                    210,000        210,000           4,356           20,692             299            20,992         189,008         90.00%      ‐97.93%      ‐80.29%
                                       561000   SUPPLIES                              629,600        642,600          49,414            5,824          45,012            50,835         591,765         92.09%      ‐92.31%      ‐98.19%
                                       561100   SUPPLIES ‐ TECHNOLOGY RELATED               0          2,000           1,228            1,438               0             1,438             562         28.08%      ‐38.58%       43.84%
                                       561200   COMPUTER SOFTWARE                           0        651,622          97,522          626,318               0           626,318          25,304          3.88%      ‐85.03%       92.23%
                                       561500   EXPENDABLE EQUIPMENT                  133,000        133,000           3,205            5,706          16,287            21,993         111,007         83.46%      ‐97.59%      ‐91.42%
                                       561600   EXPENDABLE COMPUTER EQUIPMENT          42,000         41,800           6,171           13,671           5,963            19,634          22,166         53.03%      ‐85.24%      ‐34.59%
                                       564200   BOOKS (OTHER THAN TEXTBOOKS)                0          2,500             996            1,531           1,181             2,712            (212)        ‐8.50%      ‐60.16%       22.48%
                                       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               0           41,425           3,797            45,222         265,647         85.45%     ‐100.00%      ‐73.35%
                                       589000   OTHER EXPENDITURES                          0              0               0                0               0                 0               0             NA           NA           NA
SUPPORT SERVICES ‐ CENTRAL Total                                                   28,852,494     31,677,681       2,141,342       12,964,809       1,998,110        14,962,919      16,714,762         52.77%      ‐93.24%      ‐18.15%
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           91,314          442,868               0           442,868        (409,155)     ‐1213.64%      170.86%     2527.28%
                                       521000   STATE HEALTH INSURANCE                11,340         11,340              945            5,670               0             5,670           5,670         50.00%      ‐91.67%        0.00%
                                       523000   TEACHERS RETIREMENT SYSTEM             6,681          6,681              607            3,615               0             3,615           3,066         45.89%      ‐90.91%        8.23%
                                       527000   ON BEHALF PAYMENTS                    42,000         42,000                0                0               0                 0          42,000        100.00%     ‐100.00%     ‐100.00%
                                       529000   OTHER EMPLOYEE BENEFITS               20,982         20,982            6,747           32,474               0            32,474         (11,492)       ‐54.77%      ‐67.84%      209.54%
                                       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         76,972               0                0               0                 0          76,972        100.00%     ‐100.00%     ‐100.00%
                                       589000   OTHER EXPENDITURES                  1,000,000        887,320               0                0               0                 0         887,320        100.00%     ‐100.00%     ‐100.00%
OTHER SUPPORT SERVICES Total                                                        1,932,772      1,897,064          99,613          484,627               0           484,627       1,412,437         74.45%      ‐94.75%      ‐48.91%
SCHOOL NUTRITION PROGRAM               519900 OTHER SALARIES & COMPENSATION                                           90,600           90,600               0            90,600         (90,600)            NA           NA           NA




                                                                                                    Page 8 of 22
                                                                                        DEKALB COUNTY BOARD OF EDUCATION
                                                                                       FY2023 GENERAL FUND (DETAIL)
                                                                                      STATEMENT OF REVENUE & EXPENDITURES
                                                                                                   12/31/2022
                                                                                                 (UNAUDITED)
                                                                                                                                                                                                                    1            6
                                                                                                                                                                                                 % 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
                                    527000 ON BEHALF PAYMENTS                      1,005,000      1,005,000              0              0              0                 0       1,005,000        100.00%     ‐100.00%     ‐100.00%
                                    529000 OTHER EMPLOYEE BENEFITS                                                   6,091          6,091              0             6,091          (6,091)            NA           NA           NA
                                    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          96,691         96,691              0            96,691         908,309         90.38%      ‐90.38%      ‐80.76%
 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               0          2,964              0             2,964       1,292,036         99.77%     ‐100.00%      ‐99.54%
                                    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               0          2,964              0             2,964       1,338,283         99.78%     ‐100.00%      ‐99.56%
 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 1,325,424,953     111,182,848    524,126,679      37,406,310     561,532,990     763,891,964         57.63%       ‐91.61%     ‐20.91%

                                         ** Gold Case Payment $22,500,000




                                                                                                   Page 9 of 22
                                                                                           DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2023 SPECIAL REVENUE (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     12/31/2022
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                           1           6
                                                                                                                                                                                                        % 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         31,583,345          2,954,913      15,205,985             0        15,205,985       16,377,359         51.85%      ‐90.64%      ‐3.71%
                                     419951 10% ‐ OTHER LOCAL REVENUES            (309,752)          (277,352)            85,155         228,890             0           228,890         (506,242)       182.53%     ‐130.70%    ‐265.05%
                                     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         31,363,943          3,040,068      15,434,876             0        15,434,876       15,929,067         50.79%      ‐90.31%      ‐1.58%
 INTEREST                            415000 INVESTMENT INCOME                            0                  0                955           3,943             0             3,943           (3,943)            NA           NA          NA
 INTEREST Total                                                                          0                  0                955           3,943             0             3,943           (3,943)            NA           NA          NA
 STATE SOURCES                       434000 GRANTS FROM PRE‐K LOTTERY           12,946,252         12,946,252          1,270,785       6,819,216             0         6,819,216        6,127,036         47.33%      ‐90.18%       5.35%
                                     438000 OTHER GRANTS FROM GEORGIA DOE        2,544,589          2,304,655                  0         363,714             0           363,714        1,940,941         84.22%     ‐100.00%     ‐68.44%
                                     439950 FUNDS ‐ OTHER STATE AGENCIES                 0                  0                  0               0             0                 0                0             NA           NA          NA
 STATE SOURCES Total                                                            15,490,841         15,250,907          1,270,785       7,182,930             0         7,182,930        8,067,977         52.90%      ‐91.67%      ‐5.80%
 FEDERAL SOURCES                     445200 OTH FED GRANTS THRU GA DOE          73,880,840         76,957,826                  0      32,262,886             0        32,262,886       44,694,940         58.08%     ‐100.00%     ‐16.15%
                                     445300 ALL OTHER FEDERAL GRANTS             2,555,269          3,615,159             95,639       1,302,231             0         1,302,231        2,312,928         63.98%      ‐97.35%     ‐27.96%
                                     445350 CARES ACT‐ESSER                    351,475,415        499,378,530         13,101,657      52,741,035             0        52,741,035      446,637,495         89.44%      ‐97.38%     ‐78.88%
                                     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         581,058,665         13,197,296      86,306,151             0        86,306,151      494,752,514         85.15%      ‐97.73%     ‐70.29%
 TRANSFERS AND OTHER LOCAL           452000 OPER TRANSFERS FROM OTH FUND        4,445,423           4,445,423             85,155         228,891             0           228,891        4,216,532         94.85%      ‐98.08%     ‐89.70%
                                     459950 OTHER SOURCE                                0                 705                  0           1,410             0             1,410             (705)      ‐100.00%     ‐100.00%     300.00%
 TRANSFERS AND OTHER LOCAL Total                                                4,445,423           4,446,128             85,155         230,301             0           230,301        4,215,827         94.82%      ‐98.08%     ‐89.64%


TOTAL REVENUE                                                                479,162,818        632,119,643      17,594,259        109,158,200              0      109,158,200      522,961,442          82.73%     ‐97.22%      ‐65.46%

 INSTRUCTION                         511000 TEACHERS                            14,500,556         50,407,659          1,679,751       7,497,107           149         7,497,256       42,910,402         85.13%      ‐96.67%     ‐70.25%
                                     511200 PREKINDERGARTEN TEACHER                      0                  0                  0               0             0                 0                0             NA           NA          NA
                                     511300 SUBSTITUTE/TEMPORARY EMPLOYEE           76,000             13,380                793          11,857             0            11,857            1,523         11.38%      ‐94.07%      77.23%
                                     511400 SUBSTITUTE/TEMPORARY EMPLOYEE                0                  0                  0               0             0                 0                0             NA           NA          NA
                                     511500 EXTENDED DAY ‐ TEACHERS                      0             33,322             21,941         186,435             0           186,435         (153,113)      ‐459.50%      ‐34.16%    1018.99%
                                     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          28,110             0            28,110          422,971         93.77%      ‐99.89%     ‐87.54%
                                     511800 ART ‐ MUSIC ‐ PE                        30,090             65,652              2,907          11,628             0            11,628           54,024         82.29%      ‐95.57%     ‐64.58%
                                     513000 PRINCIPAL                                    0                  0                  0               0             0                 0                0             NA           NA          NA
                                     514000 AIDES AND PARAPROFESSIONALS          5,025,452          6,608,752            392,297       1,726,996             0         1,726,996        4,881,756         73.87%      ‐94.06%     ‐47.74%
                                     514500 INTERPRETER                            330,351            311,069             21,971          89,897             0            89,897          221,172         71.10%      ‐92.94%     ‐42.20%
                                     516100 TECHNOLOGY SPECIALIST                  161,581            171,245             14,270          57,082             0            57,082          114,163         66.67%      ‐91.67%     ‐33.33%
                                     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 PERSONNE        3,942,269          4,088,069                  0          15,555             0            15,555        4,072,514         99.62%     ‐100.00%     ‐99.24%
                                     519900 OTHER SALARIES & COMPENSATION       21,510,000         35,770,461            113,857       3,794,655             0         3,794,655       31,975,806         89.39%      ‐99.68%     ‐78.78%
                                     520000 EMPLOYEE BENEFITS                            0                  0                  0               0             0                 0                0             NA           NA          NA
                                     521000 STATE HEALTH INSURANCE               4,014,833         10,557,340            292,171       1,113,572             0         1,113,572        9,443,768         89.45%      ‐97.23%     ‐78.90%
                                     523000 TEACHERS RETIREMENT SYSTEM           3,945,245         15,042,217            325,909       1,821,408             0         1,821,408       13,220,809         87.89%      ‐97.83%     ‐75.78%
                                     529000 OTHER EMPLOYEE BENEFITS              1,226,272          3,032,999             77,993         441,198             0           441,198        2,591,802         85.45%      ‐97.43%     ‐70.91%




                                                                                                      Page 10 of 22
                                                                                      DEKALB COUNTY BOARD OF EDUCATION
                                                                                     FY2023 SPECIAL REVENUE (DETAIL)
                                                                                     STATEMENT OF REVENUE & EXPENDITURES
                                                                                                  12/31/2022
                                                                                                (UNAUDITED)
                                                                                                                                                                                                                         1           6
                                                                                                                                                                                                      % 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         6,505,841           188,891          512,782          433,009           945,790        5,560,051         85.46%      ‐97.10%     ‐84.24%
                                  532100 CONTRACTED SERV‐TEACHERS            1,998,053         8,360,112            32,148        1,012,941          150,529         1,163,470        7,196,642         86.08%      ‐99.62%     ‐75.77%
                                  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         3,002,600                 0                0            1,865             1,865        3,000,735         99.94%     ‐100.00%    ‐100.00%
                                  553200 COMMUNICATION‐WEB SUBSCRPT/L        5,887,936         8,076,705           932,398        2,003,765        1,009,319         3,013,083        5,063,621         62.69%      ‐88.46%     ‐50.38%
                                  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               375             (237)          11,200            10,963           37,304         77.29%      ‐99.22%    ‐100.98%
                                  559500 OTHER PURCHASED SERVICES               28,000                 0                 0              579                0               579             (579)            NA           NA          NA
                                  561000 SUPPLIES                            4,507,062         5,708,690           125,904          980,921          336,060         1,316,981        4,391,709         76.93%      ‐97.79%     ‐65.63%
                                  561099 SURPLUS                                     0         4,020,993            10,000          102,500                0           102,500        3,918,493         97.45%      ‐99.75%     ‐94.90%
                                  561100 SUPPLIES ‐ TECHNOLOGY RELATED         279,553           259,560             4,115           38,513           11,205            49,718          209,842         80.85%      ‐98.41%     ‐70.32%
                                  561200 COMPUTER SOFTWARE                     717,408           294,851            39,338           58,137           19,226            77,362          217,489         73.76%      ‐86.66%     ‐60.57%
                                  561500 EXPENDABLE EQUIPMENT                1,138,575         4,286,951            39,695          322,610          257,804           580,414        3,706,537         86.46%      ‐99.07%     ‐84.95%
                                  561600 EXPENDABLE COMPUTER EQUIPMEN        1,308,791        53,541,027           415,442        1,726,880        3,622,145         5,349,025       48,192,002         90.01%      ‐99.22%     ‐93.55%
                                  564000 DIGITAL/ELECTRONIC TEXTBOOKS                0           934,970                 0            5,814                0             5,814          929,156         99.38%     ‐100.00%     ‐98.76%
                                  564100 TEXTBOOKS ‐ PRINTED                11,348,723        11,372,494                 0            4,062            2,678             6,740       11,365,754         99.94%     ‐100.00%     ‐99.93%
                                  564200 BOOKS (OTHER THAN TEXTBOOKS)          511,190         2,540,722            (4,788)         183,297           47,339           230,636        2,310,086         90.92%     ‐100.19%     ‐85.57%
                                  573000 PURCHASE EQUIP‐NOT BUSES/COMP         498,098           517,453                 0                0           85,512            85,512          431,942         83.47%     ‐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%     587.97%
                                  589000 OTHER EXPENDITURES                          0                 0                 0                0                0                 0                0             NA           NA          NA
INSTRUCTION Total                                                          122,137,372       236,696,021         4,727,873       23,856,499        5,990,891        29,847,389      206,848,632         87.39%      ‐98.00%     ‐79.84%
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               180            1,643                0             1,643           (1,643)            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           24,058                0            24,058           49,116         67.12%      ‐91.78%     ‐34.24%
                                  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            90,690          383,808                0           383,808          595,503         60.81%      ‐90.74%     ‐21.62%
                                  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           41,385                0            41,385          340,334         89.16%      ‐97.24%     ‐78.32%
                                  517700 FAMILY SERVICES/PARENT COORD          500,194           532,866           107,079          524,562                0           524,562            8,304          1.56%      ‐79.91%      96.88%
                                  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          114,450                0           114,450          129,042         53.00%      ‐91.14%      ‐5.99%
                                  519100 OTHER ADMINISTRATIVE PERSONNE         333,659         1,120,592            32,889          140,553                0           140,553          980,039         87.46%      ‐97.07%     ‐74.91%
                                  519900 OTHER SALARIES & COMPENSATION       3,324,720         5,965,240           919,487        3,554,763                0         3,554,763        2,410,477         40.41%      ‐84.59%      19.18%
                                  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           145,688          565,583                0           565,583          213,479         27.40%      ‐81.30%      45.20%
                                  523000 TEACHERS RETIREMENT SYSTEM            744,373           985,094           223,184          888,243                0           888,243           96,851          9.83%      ‐77.34%      80.34%
                                  529000 OTHER EMPLOYEE BENEFITS               161,561           252,559            43,517          174,635                0           174,635           77,924         30.85%      ‐82.77%      38.29%
                                  530000 PURCHASED PROF/TECH SERVICES       37,726,652        10,617,352           497,210        1,405,902        1,835,910         3,241,812        7,375,540         69.47%      ‐95.32%     ‐73.52%




                                                                                                 Page 11 of 22
                                                                                                 DEKALB COUNTY BOARD OF EDUCATION
                                                                                                FY2023 SPECIAL REVENUE (DETAIL)
                                                                                                STATEMENT OF REVENUE & EXPENDITURES
                                                                                                             12/31/2022
                                                                                                           (UNAUDITED)
                                                                                                                                                                                                                                 1           6
                                                                                                                                                                                                              % 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            77,987             6,024          11,884           3,567            15,451          62,536         80.19%      ‐92.28%     ‐69.52%
                                              553200 COMMUNICATION‐WEB SUBSCRPT/L         114,158         2,012,621             8,341         486,030           9,339           495,369       1,517,252         75.39%      ‐99.59%     ‐51.70%
                                              558000 TRAVEL ‐ EMPLOYEES                    34,000            42,500               141           1,106               0             1,106          41,394         97.40%      ‐99.67%     ‐94.79%
                                              559500 OTHER PURCHASED SERVICES               8,000             8,000                 0               0               0                 0           8,000        100.00%     ‐100.00%    ‐100.00%
                                              561000 SUPPLIES                             447,032           605,598            22,634         146,459         126,265           272,724         332,874         54.97%      ‐96.26%     ‐51.63%
                                              561100 SUPPLIES ‐ TECHNOLOGY RELATED          5,260             5,160                 0           3,262               0             3,262           1,898         36.78%     ‐100.00%      26.43%
                                              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          19,780            76,514          66,073         46.34%     ‐100.00%     ‐20.42%
                                              561600 EXPENDABLE COMPUTER EQUIPMEN          88,492           118,272             1,638          27,460          44,970            72,430          45,842         38.76%      ‐98.62%     ‐53.57%
                                              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          14,409            20,412          79,725         79.62%     ‐100.00%     ‐88.01%
                                              573000 PURCHASE EQUIP‐NOT BUSES/COMP              0            30,380                 0          10,000          39,200            49,200         (18,820)       ‐61.95%     ‐100.00%     ‐34.17%
                                              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        25,347,224         2,136,816       8,571,933       2,094,384        10,666,318      14,680,906         57.92%      ‐91.57%     ‐32.36%
IMPROVEMENT OF INSTRUCTIONAL SERVICES         511000 TEACHERS                             184,284                 0            11,030          39,089               0            39,089         (39,089)            NA           NA          NA
                                              511300 SUBSTITUTE/TEMPORARY EMPLOYEE              0               540               180           2,070               0             2,070          (1,530)      ‐283.11%      ‐66.69%     666.23%
                                              511400 SUBSTITUTE/TEMPORARY EMPLOYEE              0                 0                 0               0               0                 0               0             NA           NA          NA
                                              511500 EXTENDED DAY ‐ TEACHERS                    0             2,000               409             409               0               409           1,591         79.53%      ‐79.53%     ‐59.05%
                                              511600 PROF DEVELOPMENT STIPENDS                  0            10,750               500          16,119               0            16,119          (5,369)       ‐49.94%      ‐95.35%     199.88%
                                              514000 AIDES AND PARAPROFESSIONALS                                                    0               0               0                 0               0             NA           NA          NA
                                              514200 SALARY OF CLERICAL STAFF              50,001            53,871             4,503          35,708               0            35,708          18,163         33.72%      ‐91.64%      32.57%
                                              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         169,171               0           169,171         175,419         50.91%      ‐91.78%      ‐1.81%
                                              519100 OTHER ADMINISTRATIVE PERSONNE              0           138,267            23,843          80,840               0            80,840          57,427         41.53%      ‐82.76%      16.93%
                                              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             3,394          18,514               0            18,514          26,846         59.19%      ‐92.52%     ‐18.37%
                                              523000 TEACHERS RETIREMENT SYSTEM           111,910            76,900             9,096          41,448               0            41,448          35,452         46.10%      ‐88.17%       7.80%
                                              529000 OTHER EMPLOYEE BENEFITS               14,719            25,715             2,899          15,307               0            15,307          10,407         40.47%      ‐88.73%      19.06%
                                              530000 PURCHASED PROF/TECH SERVICES      27,175,748           842,233                 0           4,300          24,000            28,300         813,933         96.64%     ‐100.00%     ‐98.98%
                                              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            13,950          29,475               0            29,475          15,525         34.50%      ‐69.00%      31.00%
                                              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/L          49,097         1,309,768             1,530       1,300,832               0         1,300,832           8,936          0.68%      ‐99.88%      98.64%
                                              558000 TRAVEL ‐ EMPLOYEES                    36,779            76,206               237           7,658             683             8,341          67,865         89.06%      ‐99.69%     ‐79.90%
                                              559500 OTHER PURCHASED SERVICES                   0            53,912            14,988          28,909          17,800            46,709           7,203         13.36%      ‐72.20%       7.25%
                                              561000 SUPPLIES                             208,400           631,377            60,332         217,478          65,054           282,532         348,845         55.25%      ‐90.44%     ‐31.11%
                                              561100 SUPPLIES ‐ TECHNOLOGY RELATED         14,150            11,990               384           1,162              18             1,180          10,809         90.16%      ‐96.80%     ‐80.61%
                                              561200 COMPUTER SOFTWARE                    309,583           343,231                 0          56,073           4,496            60,568         282,663         82.35%     ‐100.00%     ‐67.33%
                                              561500 EXPENDABLE EQUIPMENT                   8,000           251,231            18,946          37,452          47,496            84,948         166,283         66.19%      ‐92.46%     ‐70.19%
                                              561600 EXPENDABLE COMPUTER EQUIPMEN          29,500            34,473               258           2,478           6,043             8,522          25,951         75.28%      ‐99.25%     ‐85.62%
                                              564100 TEXTBOOKS ‐ PRINTED                        0                 0                 0               0               0                 0               0             NA           NA          NA
                                              564200 BOOKS (OTHER THAN TEXTBOOKS)           3,017            15,889               287           6,451             294             6,744           9,145         57.55%      ‐98.19%     ‐18.80%
                                              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             8,000          14,008           1,525            15,533          25,802         62.42%      ‐80.65%     ‐32.22%
                                              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         4,366,137           203,093       2,124,951         167,409         2,292,359       2,073,777         47.50%      ‐95.35%      ‐2.66%
INSTRUCTIONAL STAFF TRAINING                  511000 TEACHERS                                                                       0               0               0                 0               0             NA           NA          NA
                                              511300 SUBSTITUTE/TEMPORARY EMPLOYEE             0              6,080               450           6,212               0             6,212            (132)        ‐2.17%      ‐92.60%     104.34%
                                              511400 SUBSTITUTE/TEMPORARY EMPLOYEE             0                  0                 0               0               0                 0               0             NA           NA          NA
                                              511600 PROF DEVELOPMENT STIPENDS            54,226          3,941,280            21,221         904,836               0           904,836       3,036,444         77.04%      ‐99.46%     ‐54.08%




                                                                                                            Page 12 of 22
                                                                                        DEKALB COUNTY BOARD OF EDUCATION
                                                                                       FY2023 SPECIAL REVENUE (DETAIL)
                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                    12/31/2022
                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                      1           6
                                                                                                                                                                                                   % 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          6,000            6,000          54,000         90.00%     ‐100.00%    ‐100.00%
                                     519100 OTHER ADMINISTRATIVE PERSONNE      2,477,064         2,713,664           255,561       3,106,051              0        3,106,051        (392,387)       ‐14.46%      ‐90.58%     128.92%
                                     519900 OTHER SALARIES & COMPENSATION     11,394,197        12,034,325           853,282       1,711,639              0        1,711,639      10,322,685         85.78%      ‐92.91%     ‐71.55%
                                     520000 EMPLOYEE BENEFITS                          0                 0                 0               0              0                0               0             NA           NA          NA
                                     521000 STATE HEALTH INSURANCE             1,576,260         1,614,625           143,473         600,090              0          600,090       1,014,535         62.83%      ‐91.11%     ‐25.67%
                                     523000 TEACHERS RETIREMENT SYSTEM         2,420,051         2,488,007           220,171         942,354              0          942,354       1,545,653         62.12%      ‐91.15%     ‐24.25%
                                     529000 OTHER EMPLOYEE BENEFITS              375,254           520,955            42,644         204,815              0          204,815         316,139         60.68%      ‐91.81%     ‐21.37%
                                     530000 PURCHASED PROF/TECH SERVICES      27,412,633         4,228,325            72,389         506,394        401,234          907,628       3,320,696         78.53%      ‐98.29%     ‐76.05%
                                     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          2,800            2,800          25,763         90.20%     ‐100.00%    ‐100.00%
                                     536200 PER DIEM AND FEES ‐ EXPENSES               0                 0                 0               0              0                0               0             NA           NA          NA
                                     553200 COMMUNICATION‐WEB SUBSCRPT/L          51,649           801,549             1,404         692,884              0          692,884         108,665         13.56%      ‐99.82%      72.89%
                                     558000 TRAVEL ‐ EMPLOYEES                   118,573           194,853             1,523          60,326              5           60,331         134,523         69.04%      ‐99.22%     ‐38.08%
                                     559500 OTHER PURCHASED SERVICES                   0            20,299                 0               0              0                0          20,299        100.00%     ‐100.00%    ‐100.00%
                                     561000 SUPPLIES                             166,812           252,028            15,685         166,477         17,287          183,764          68,264         27.09%      ‐93.78%      32.11%
                                     561100 SUPPLIES ‐ TECHNOLOGY RELATED         36,279            36,359                 0           7,920              0            7,920          28,439         78.22%     ‐100.00%     ‐56.43%
                                     561200 COMPUTER SOFTWARE                          0                 0                 0               0              0                0               0             NA           NA          NA
                                     561500 EXPENDABLE EQUIPMENT                   2,400            16,400                 0               0            650              650          15,750         96.03%     ‐100.00%    ‐100.00%
                                     561600 EXPENDABLE COMPUTER EQUIPMEN          96,840           141,340                 0          37,920              0           37,920         103,420         73.17%     ‐100.00%     ‐46.34%
                                     564000 DIGITAL/ELECTRONIC TEXTBOOKS               0                 0                 0               0              0                0               0             NA           NA          NA
                                     564200 BOOKS (OTHER THAN TEXTBOOKS)         389,277           715,026             4,579         172,936         27,497          200,432         514,593         71.97%      ‐99.36%     ‐51.63%
                                     573000 PURCHASE EQUIP‐NOT BUSES/COMP                                                  0               0              0                0               0             NA           NA          NA
                                     581000 DUES AND FEES                        689,150         2,168,390            12,522          40,931         30,253           71,184       2,097,206         96.72%      ‐99.42%     ‐96.22%
                                     589000 OTHER EXPENDITURES                         0               375                 0               0              0                0             375        100.00%     ‐100.00%    ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total                                            47,260,665        31,992,624         1,644,905       9,161,786        485,726        9,647,511      22,345,113         69.84%      ‐94.86%     ‐42.73%
EDUCATIONAL MEDIA SERVICES           514200 SALARY OF CLERICAL STAFF                   0                 0             2,645           5,533              0            5,533          (5,533)            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               202             423              0              423         147,977         99.71%      ‐99.86%     ‐99.43%
                                     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            59,656                 0          25,047          3,983           29,031          30,626         51.34%     ‐100.00%     ‐16.03%
EDUCATIONAL MEDIA SERVICES Total                                               2,893,575         6,028,938             2,847          31,004          3,983           34,987       5,993,951         99.42%      ‐99.95%     ‐98.97%
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           251,996            13,711          82,971              0           82,971         169,025         67.07%      ‐94.56%     ‐34.15%
                                     514800 ACCOUNTANT                                 0                 0            23,160          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           151,390         428,666              0          428,666       1,372,958         76.21%      ‐91.60%     ‐52.41%
                                     519100 OTHER ADMINISTRATIVE PERSONNE        313,385           817,398            55,356         868,333              0          868,333         (50,935)        ‐6.23%      ‐93.23%     112.46%
                                     519900 OTHER SALARIES & COMPENSATION      1,200,000         2,412,567                 0          10,000              0           10,000       2,402,567         99.59%     ‐100.00%     ‐99.17%
                                     519910 EXTRA ACTIVITY SALARIES                    0                 0                 0               0              0                0               0             NA           NA          NA
                                     521000 STATE HEALTH INSURANCE               246,645           360,045            19,136         129,217              0          129,217         230,828         64.11%      ‐94.69%     ‐28.22%
                                     523000 TEACHERS RETIREMENT SYSTEM           445,296           614,203            41,777         350,155              0          350,155         264,048         42.99%      ‐93.20%      14.02%
                                     529000 OTHER EMPLOYEE BENEFITS               91,368           172,666             9,682          60,451              0           60,451         112,215         64.99%      ‐94.39%     ‐29.98%
                                     530000 PURCHASED PROF/TECH SERVICES      (5,635,750)          360,000            17,310         111,825        105,528          217,353         142,647         39.62%      ‐95.19%     ‐37.88%
                                     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                 8              34              0               34           1,541         97.83%      ‐99.50%     ‐95.65%
                                     553200 COMMUNICATION‐WEB SUBSCRPT/L               0             2,000                 0               0              0                0           2,000        100.00%     ‐100.00%    ‐100.00%




                                                                                                   Page 13 of 22
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2023 SPECIAL REVENUE (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     12/31/2022
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                       1           6
                                                                                                                                                                                                    % 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              840          11,879               0           11,879           (1,079)        ‐9.99%      ‐92.22%     119.98%
                                     561000 SUPPLIES                              49,792            34,813            9,049           9,646           1,736           11,382           23,431         67.31%      ‐74.01%     ‐44.59%
                                     561100 SUPPLIES ‐ TECHNOLOGY RELATED          6,950             2,900                0             243               0              243            2,657         91.62%     ‐100.00%     ‐83.24%
                                     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%     ‐47.71%
                                     561600 EXPENDABLE COMPUTER EQUIPMEN          12,200            65,852            9,680          86,752          10,163           96,915          (31,063)       ‐47.17%      ‐85.30%     163.48%
                                     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%      ‐5.33%
                                     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)        7,041,887         352,762       2,206,127         117,427        2,323,555        4,718,333         67.00%      ‐94.99%     ‐37.34%
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          38,576               0           38,576           55,789         59.12%      ‐95.58%     ‐18.24%
                                     519000 OTHER MANAGEMENT PERSONNEL                  0           431,000               0               0               0                0          431,000        100.00%     ‐100.00%    ‐100.00%
                                     519100 OTHER ADMINISTRATIVE PERSONNE         514,189           505,250          67,360         320,846               0          320,846          184,404         36.50%      ‐86.67%      27.00%
                                     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          13,230          68,985               0           68,985           67,095         49.31%      ‐90.28%       1.39%
                                     523000 TEACHERS RETIREMENT SYSTEM            119,117           208,863          18,919          83,363               0           83,363          125,500         60.09%      ‐90.94%     ‐20.17%
                                     529000 OTHER EMPLOYEE BENEFITS                60,984           117,413           3,710          16,868               0           16,868          100,545         85.63%      ‐96.84%     ‐71.27%
                                     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             145             145           1,438            1,583               67          4.07%      ‐91.23%     ‐82.46%
                                     553200 COMMUNICATION‐WEB SUBSCRPT/L          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           1,982           14,038            2,452         14.87%     ‐100.00%      46.22%
                                     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%      57.46%
                                     561600 EXPENDABLE COMPUTER EQUIPMEN                0                 0           8,392          94,724           2,162           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        68,182,647               0               0               0                0       68,182,647        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        73,141,879         115,923         658,908           5,594          664,503       72,477,376         99.09%      ‐99.84%     ‐98.20%
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          72,783               0           72,783           66,296         47.67%      ‐90.83%       4.66%
                                     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%     ‐97.33%
                                     521000 STATE HEALTH INSURANCE                 45,360            34,020           3,780          16,065               0           16,065           17,955         52.78%      ‐88.89%      ‐5.56%
                                     523000 TEACHERS RETIREMENT SYSTEM             30,770            27,552           2,549          12,856               0           12,856           14,696         53.34%      ‐90.75%      ‐6.68%
                                     529000 OTHER EMPLOYEE BENEFITS                45,364            82,850             685           4,369               0            4,369           78,481         94.73%      ‐99.17%     ‐89.45%
                                     530000 PURCHASED PROF/TECH SERVICES       26,237,645           513,221               0               0           2,000            2,000          511,221         99.61%     ‐100.00%    ‐100.00%
                                     553000 COMMUNICATION                           2,000                 0               5              62               0               62              (62)            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          19,775         147,069           2,000          149,069        3,662,903         96.09%      ‐99.48%     ‐92.28%
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          88,056               0           88,056           47,055         34.83%      ‐94.83%      30.35%




                                                                                                    Page 14 of 22
                                                                                                     DEKALB COUNTY BOARD OF EDUCATION
                                                                                                    FY2023 SPECIAL REVENUE (DETAIL)
                                                                                                    STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                 12/31/2022
                                                                                                               (UNAUDITED)
                                                                                                                                                                                                                                   1           6
                                                                                                                                                                                                               % of
                                                                                         ORIGINAL        AMENDED           CURRENT                                       TOTAL REV/EXP     REMAINING                       MONTHLY
                  Description                    OBJECT      OBJECT DESCRIPTION                                                           REV/EXP YTD     ENCUMBRANCE                                       REMAINING               YTD VARIANCE
                                                                                          BUDGET          BUDGET            MONTH                                             YTD           BALANCE                        VARIANCE
                                                                                                                                                                                                              BUDGET
                                                 518100 MAINT PERSONNEL‐TRANS MECHAN                0                0                0              0               0                0                0              NA           NA          NA
                                                 519000 OTHER MANAGEMENT PERSONNEL                  0                0                0              0               0                0                0              NA           NA          NA
                                                 519100 OTHER ADMINISTRATIVE PERSONNE               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               0          5,621             279            5,901            4,099          40.99%     ‐100.00%      12.42%
                                                 561100 SUPPLIES ‐ TECHNOLOGY RELATED               0            15,000               0            208               0              208           14,792          98.61%     ‐100.00%     ‐97.22%
                                                 561500 EXPENDABLE EQUIPMENT                        0            35,000               0         17,860             409           18,269           16,731          47.80%     ‐100.00%       2.06%
                                                 561600 EXPENDABLE COMPUTER EQUIPMEN                0            85,000           2,421          2,421               0            2,421           82,579          97.15%      ‐97.15%     ‐94.30%
                                                 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           9,413        114,167             688          114,855          187,942          62.07%      ‐96.89%     ‐24.59%
MAINTENANCE AND OPERATION OF PLANT SERVICES      518000 BUS DRIVERS                                 0                 0               0            475               0              475             (475)             NA           NA          NA
                                                 518100 MAINT PERSONNEL‐TRANS MECHAN                0                 0               0              0               0                0                0              NA           NA          NA
                                                 518600 CUSTODIAL PERSONNEL                         0                 0             945          1,140               0            1,140           (1,140)             NA           NA          NA
                                                 519000 OTHER MANAGEMENT PERSONNEL                  0                 0               0              0               0                0                0              NA           NA          NA
                                                 519100 OTHER ADMINISTRATIVE PERSONNE               0                 0               0              0               0                0                0              NA           NA          NA
                                                 519900 OTHER SALARIES & COMPENSATION       2,444,000         4,888,000               0          1,412               0            1,412        4,886,588          99.97%     ‐100.00%     ‐99.94%
                                                 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              72            161               0              161          141,935          99.89%      ‐99.95%     ‐99.77%
                                                 530000 PURCHASED PROF/TECH SERVICES       27,373,820         3,810,671               0        236,728          38,124          274,852        3,535,819          92.79%     ‐100.00%     ‐87.58%
                                                 541000 WATER‐SEWER & CLEANING SERVIC          50,000            50,000               0         51,939           2,450           54,389           (4,389)         ‐8.78%     ‐100.00%     107.76%
                                                 543000 REPAIR & MAINTENANCE SERVICE        7,945,000         6,945,000           3,184        (40,207)          5,605          (34,602)       6,979,602         100.50%      ‐99.95%    ‐101.16%
                                                 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        36,635,884          25,393        111,116         171,867          282,983       36,352,901          99.23%      ‐99.93%     ‐99.39%
                                                 561100 SUPPLIES ‐ TECHNOLOGY RELATED               0                75               0              0               0                0               75         100.00%     ‐100.00%    ‐100.00%
                                                 561500 EXPENDABLE EQUIPMENT                3,054,552         3,347,111          31,809         55,129          67,054          122,183        3,224,927          96.35%      ‐99.05%     ‐96.71%
                                                 561600 EXPENDABLE COMPUTER EQUIPMEN                0                 0               0              0               0                0                0              NA           NA          NA
                                                 562000 ENERGY / ELECTRICITY                    7,204                 0               0              0               0                0                0              NA           NA          NA
                                                 572000 BUILDING ACQUISIT/CNSTR/IMPRV               0                 0               0              0               0                0                0              NA           NA          NA
                                                 573000 PURCHASE EQUIP‐NOT BUSES/COMP       3,750,000                 0          48,110         48,110          43,497           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        59,568,836         109,514        466,003         330,356          796,359       58,772,477          98.66%      ‐99.82%     ‐98.44%
STUDENT TRANSPORTATION SERVICE                    511600 PROF DEVELOPMENT STIPENDS                  0                 0               0              0               0                0                0              NA           NA          NA
                                                  518000 BUS DRIVERS                                0            23,045               0        253,522               0          253,522         (230,477)      ‐1000.14%     ‐100.00%    2100.28%
                                                  518100 MAINT PERSONNEL‐TRANS MECHAN               0                 0               0              0               0                0                0              NA           NA          NA
                                                  518600 CUSTODIAL PERSONNEL                                                          0              0               0                0                0              NA           NA          NA
                                                  519000 OTHER MANAGEMENT PERSONNEL                 0                 0               0              0               0                0                0              NA           NA          NA
                                                  519100 OTHER ADMINISTRATIVE PERSONNE              0                 0               0              0               0                0                0              NA           NA          NA
                                                  519900 OTHER SALARIES & COMPENSATION      1,300,000         2,600,000               0          1,587               0            1,587        2,598,413          99.94%     ‐100.00%     ‐99.88%
                                                  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            69,436               0             42               0               42           69,394          99.94%     ‐100.00%     ‐99.88%
                                                  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 SRC              0            54,000           1,200          1,560           2,440            4,000           50,000          92.59%      ‐97.78%     ‐94.22%
                                                  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%       8.92%
                                                  573200 PURCHASE/LEASE ‐ BUSES                                                       0              0               0                0                0              NA           NA          NA




                                                                                                                Page 15 of 22
                                                                                          DEKALB COUNTY BOARD OF EDUCATION
                                                                                         FY2023 SPECIAL REVENUE (DETAIL)
                                                                                         STATEMENT OF REVENUE & EXPENDITURES
                                                                                                      12/31/2022
                                                                                                    (UNAUDITED)
                                                                                                                                                                                                                        1           6
                                                                                                                                                                                                    % 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         2,952,164          1,200         324,720           2,922          327,641        2,624,523          88.90%      ‐99.96%     ‐78.00%
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 PERSONNE        198,170           198,170         17,636         105,257               0          105,257           92,913          46.89%      ‐91.10%       6.23%
                                       519900 OTHER SALARIES & COMPENSATION     42,239,799                 0         15,078       1,142,643               0        1,142,643       (1,142,643)             NA           NA          NA
                                       521000 STATE HEALTH INSURANCE                25,515            25,515          1,890           6,615               0            6,615           18,900          74.07%      ‐92.59%     ‐48.15%
                                       523000 TEACHERS RETIREMENT SYSTEM            50,424            50,424          4,291          25,615               0           25,615           24,809          49.20%      ‐91.49%       1.60%
                                       529000 OTHER EMPLOYEE BENEFITS                6,745             6,745          1,483          36,946               0           36,946          (30,201)       ‐447.74%      ‐78.02%     995.48%
                                       530000 PURCHASED PROF/TECH SERVICES      26,298,445         2,966,862              0       1,059,620       1,080,080        2,139,700          827,162          27.88%     ‐100.00%     ‐28.57%
                                       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            666         110,668         676,755          787,423         (779,088)      ‐9347.18%      ‐92.01%    2555.49%
                                       553200 COMMUNICATION‐WEB SUBSCRPT/L          27,900           365,940              0               0               0                0          365,940         100.00%     ‐100.00%    ‐100.00%
                                       558000 TRAVEL ‐ EMPLOYEES                    42,500            42,500            283             599               0              599           41,901          98.59%      ‐99.34%     ‐97.18%
                                       561000 SUPPLIES                             209,500           209,500              0           1,589           1,162            2,751          206,749          98.69%     ‐100.00%     ‐98.48%
                                       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            644           1,444           3,449            4,893           96,162          95.16%      ‐99.36%     ‐97.14%
                                       561600 EXPENDABLE COMPUTER EQUIPMEN          50,000           121,970              0               0               0                0          121,970         100.00%     ‐100.00%    ‐100.00%
                                       573000 PURCHASE EQUIP‐NOT BUSES/COMP         25,376            25,376              0               0           5,401            5,401           19,975          78.71%     ‐100.00%    ‐100.00%
                                       573400 PURCHASE/LEASE EQUIPMENT‐TECH     11,566,415                 0         15,889          16,772          32,718           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         57,859       2,658,844       1,870,714        4,529,558         (357,566)         ‐8.57%      ‐98.61%      27.46%
OTHER SUPPORT SERVICES                 511600 PROF DEVELOPMENT STIPENDS                  0                 0              0               0               0                0                0              NA           NA          NA
                                       514000 AIDES AND PARAPROFESSIONALS                0                 0              0               0               0                0                0              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%     ‐91.48%
                                       519100 OTHER ADMINISTRATIVE PERSONNE              0                 0              0               0               0                0                0              NA           NA          NA
                                       519900 OTHER SALARIES & COMPENSATION              0                 0              0          48,907               0           48,907          (48,907)             NA           NA          NA
                                       521000 STATE HEALTH INSURANCE                79,380            79,380          1,654           3,308               0            3,308           76,073          95.83%      ‐97.92%     ‐91.67%
                                       523000 TEACHERS RETIREMENT SYSTEM            95,072            95,072          2,044           4,087               0            4,087           90,985          95.70%      ‐97.85%     ‐91.40%
                                       529000 OTHER EMPLOYEE BENEFITS               12,718            12,718            287           2,560               0            2,560           10,158          79.87%      ‐97.74%     ‐59.75%
                                       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%     ‐46.67%
                                       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%     ‐98.84%
                                       561600 EXPENDABLE COMPUTER EQUIPMEN               0         1,149,560              0               0               0                0        1,149,560         100.00%     ‐100.00%    ‐100.00%
                                       564200 BOOKS (OTHER THAN TEXTBOOKS)               0                 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          87,839           2,955           90,794        2,855,735          96.92%      ‐99.52%     ‐94.04%
SCHOOL NUTRITION PROGRAM               514200 SALARY OF CLERICAL STAFF                   0                 0              0               0               0                0                0              NA           NA          NA
                                       518400 SCHOOL NUTR PROGRAM CAFETERIA     14,969,725         3,602,297              0               0               0                0        3,602,297         100.00%     ‐100.00%    ‐100.00%
                                       519000 OTHER MANAGEMENT PERSONNEL                 0                 0              0               0               0                0                0              NA           NA          NA
                                       519900 OTHER SALARIES & COMPENSATION      3,150,000         6,300,000              0               0               0                0        6,300,000         100.00%     ‐100.00%    ‐100.00%
                                       521000 STATE HEALTH INSURANCE               305,000           158,760              0               0               0                0          158,760         100.00%     ‐100.00%    ‐100.00%
                                       522000 FICA                                                                        0               0               0                0                0              NA           NA          NA
                                       523000 TEACHERS RETIREMENT SYSTEM          283,781           189,572               0               0               0                0          189,572         100.00%     ‐100.00%    ‐100.00%




                                                                                                     Page 16 of 22
                                                                                                            DEKALB COUNTY BOARD OF EDUCATION
                                                                                                         FY2023 SPECIAL REVENUE (DETAIL)
                                                                                                         STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                      12/31/2022
                                                                                                                    (UNAUDITED)
                                                                                                                                                                                                                                             1           6
                                                                                                                                                                                                                          % 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%     ‐34.38%
                                                    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                 0       1,982,568               0         1,982,568        5,223,750         72.49%     ‐100.00%     ‐44.98%
                                                    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                 0       2,092,331               0         2,092,331       19,977,184         90.52%     ‐100.00%     ‐81.04%
 ENTERPRISE OPERATIONS                              519000 OTHER MANAGEMENT PERSONNEL              125,000             125,000            55,731         251,839               0           251,839         (126,839)      ‐101.47%      ‐55.41%     302.94%
                                                    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             1,724           8,474               0             8,474           (5,161)      ‐155.79%      ‐47.97%     411.58%
                                                    530000 PURCHASED PROF/TECH SERVICES            430,000             430,000            58,474         248,246           4,743           252,989          177,011         41.17%      ‐86.40%      15.46%
                                                    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               5,000                 0               0           9,420             9,420           (4,420)       ‐88.40%     ‐100.00%    ‐100.00%
                                                    530400 AWARDS & PRINTING/BINDING‐ATH            20,000              20,000               600           5,375           1,270             6,645           13,355         66.77%      ‐97.00%     ‐46.25%
                                                    530500 ATHLETIC EVENT STAFF                    128,000             188,000            12,806         170,781               0           170,781           17,219          9.16%      ‐93.19%      81.68%
                                                    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               847           4,603           1,352             5,954            2,046         25.57%      ‐89.41%      15.06%
                                                    558100 SCHOOL REIMBURSE‐ATHLET TRAVEL           45,000              45,000               600           8,233              56             8,289           36,711         81.58%      ‐98.67%     ‐63.41%
                                                    558200 PLAYOFF PAYOUT                           30,000              50,000             8,052          12,975             260            13,235           36,765         73.53%      ‐83.90%     ‐48.10%
                                                    561000 SUPPLIES                                226,082              66,082             1,466          11,350           9,790            21,141           44,942         68.01%      ‐97.78%     ‐65.65%
                                                    561001 FIRST AID SUPPLIES‐ATHLETICS             50,000              50,000                99          40,410           1,281            41,691            8,309         16.62%      ‐99.80%      61.64%
                                                    561510 ATHLETICS UNIFORMS                      350,000             280,000             3,575         158,087         139,706           297,793          (17,793)        ‐6.35%      ‐98.72%      12.92%
                                                    561520 ATHLETICS EQUIPMENT<$5K/UNIT            200,000             450,000             6,364         357,465         208,543           566,008         (116,008)       ‐25.78%      ‐98.59%      58.87%
                                                    573000 PURCHASE EQUIP‐NOT BUSES/COMP           175,000             175,000                 0           5,739          16,755            22,494          152,506         87.15%     ‐100.00%     ‐93.44%
                                                    581000 DUES AND FEES                            60,000              60,000                 0          39,559           1,390            40,949           19,051         31.75%     ‐100.00%      31.86%
                                                    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           150,338       1,323,135         399,047         1,722,182          303,213         14.97%      ‐92.58%      30.65%
 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           6,138,129            24,934         544,049       2,519,114         3,063,163        3,074,966         50.10%      ‐99.59%     ‐82.27%
                                                      572000 BUILDING ACQUISIT/CNSTR/IMPRV     122,405,460         109,373,871                 0               0               0                 0      109,373,871        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            24,934         544,049       2,519,114         3,063,163      116,936,837         97.45%      ‐99.98%     ‐99.09%
 TRANSFERS & OTHER OUTLAYS                            593000 OPERATING TRANSFER TO OTH FUND        856,345             856,345            85,155         228,891               0           228,891          627,454         73.27%      ‐90.06%     ‐46.54%
                                                      599000 OTHER USES                                  0                   0         1,753,641      10,154,700               0        10,154,700      (10,154,700)            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         1,838,796      10,383,591               0        10,383,591       12,703,054         55.02%      ‐92.04%     ‐10.05%

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%     ‐98.18%      ‐79.30%




                                                                                                                       Page 17 of 22
                                                                                        DEKALB COUNTY BOARD OF EDUCATION
                                                                                         FY2023 DEBT SERVICE (DETAIL)
                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                    12/31/2022
                                                                                                  (UNAUDITED)
                                                                                                                                                                                                           1         6
                                                                                                                                                                                        % 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%    32.50%
 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%    32.50%

TOTAL REVENUE                                                           29,976,191     29,976,191               0     19,859,400              0       19,859,400      10,116,791         33.75% ‐100.00%        32.50%

 TRANSFERS & OTHER OUTLAYS       593000 OPERATING TRANSFER TO OTH FUN              0             0               0               0             0                 0               0            NA           NA        NA
 TRANSFERS & OTHER OUTLAYS Total                                                   0             0               0               0             0                 0               0            NA           NA        NA
 DEBT SERVICE                    583000 INTEREST                           2,257,046     2,257,046               0         389,400             0           389,400       1,867,646        82.75%     ‐100.00%   ‐65.49%
                                 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%    40.48%
 DEBT SERVICE Total                                                       29,976,191    29,976,191               0      19,859,400             0        19,859,400      10,116,791        33.75%     ‐100.00%    32.50%

TOTAL EXPENDITURES                                                      29,976,191     29,976,191               0     19,859,400              0       19,859,400      10,116,791         33.75% ‐100.00%        32.50%




                                                                                                     Page 18 of 22
                                                                                                   DEKALB COUNTY BOARD OF EDUCATION
                                                                                                FY2023 CAPITAL PROJECTS (DETAIL)
                                                                                                 STATEMENT OF REVENUE & EXPENDITURES
                                                                                                              12/31/2022
                                                                                                            (UNAUDITED)
                                                                                                                                                                                                                                       1              6
                                                                                                                                                                                                                % 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     12,727,388        63,233,375              0         63,233,375     365,766,625         85.26%       ‐97.03%        ‐70.52%
                                               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     12,727,388        63,233,375              0         63,233,375     365,776,625         85.26%       ‐97.03%        ‐70.52%
 INTEREST                                      415000 INVESTMENT INCOME                     2,800,000        2,800,000        330,042         1,022,872              0          1,022,872       1,777,128         63.47%       ‐88.21%        ‐26.94%
 INTEREST Total                                                                             2,800,000        2,800,000        330,042         1,022,872              0          1,022,872       1,777,128         63.47%       ‐88.21%        ‐26.94%
 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      13,057,430       64,256,247                0       64,256,247     367,553,753          85.12%       ‐96.98%        ‐70.24%

 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)         331,028        733,286        1,963,701         2,696,987      (3,656,987)       380.94%      ‐134.48%       ‐252.77%
                                               561600   EXPENDABLE COMPUTER EQUIPMENT                                                 0              0                0                 0               0             NA            NA             NA
                                               573000 PURCHASE EQUIP‐NOT BUSES/COMP                 0         960,000            21,505        114,917         777,184           892,102          67,898           7.07%       ‐97.76%        ‐76.06%
                                               573400 PURCHASE/LEASE EQUIPMENT‐TECH                 0               0                 0              0               0                 0               0              NA            NA             NA
                                               574000 DEPN EXPENSE‐LAND IMPROVEMENTS                                                  0              0               0                 0               0              NA            NA             NA
                                               574200 DEPRECIATION EXPENSE‐BUILDINGS                0                0               0               0               0                 0                0             NA           NA             NA
                                               574400 DEPRECIATION EXPENSE‐EQUIPMEN                 0                0               0               0               0                 0                0             NA           NA             NA
                                               574800 DEPRECIATION EXPENSE‐COMPUTER                 0                0                0              0                0                 0               0              NA           NA             NA
 INSTRUCTION Total                                                                              5,000            5,000          352,533        848,203        2,740,886         3,589,089      (3,584,089)     ‐71681.78%     6950.67%      33828.12%
 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/                   0                0                0               0              0                  0               0             NA           NA             NA
                                               561000 SUPPLIES                                      0                0            1,500           1,916              0              1,916          (1,916)            NA           NA             NA
                                               574000   DEPN EXPENSE‐LAND IMPROVEMEN                0                0                0              0               0                 0                0             NA           NA             NA
                                               574400   DEPRECIATION EXPENSE‐EQUIPMEN               0                0                0              0               0                 0                0             NA           NA             NA
                                               574800   DEPRECIATION EXPENSE‐COMPUTER               0                0                0              0               0                 0                0             NA           NA             NA
                                               581000   DUES AND FEES                               0                0                0              0               0                 0                0             NA           NA             NA
 PUPIL SERVICES Total                                                                               0                0            1,500          1,916               0             1,916           (1,916)            NA           NA             NA
 MAINTENANCE AND OPERATION OF PLANT SERVICES   519000   OTHER MANAGEMENT PERSONNEL                  0                0                0        120,224               0           120,224         (120,224)            NA           NA             NA
                                               519900   OTHER SALARIES & COMPENSATION               0                0                0              0               0                 0                0             NA           NA             NA
                                               521000   STATE HEALTH INSURANCE                      0                0                0         15,048               0            15,048          (15,048)            NA           NA             NA
                                               523000   TEACHERS RETIREMENT SYSTEM                  0                0                0         23,974               0            23,974          (23,974)            NA           NA             NA
                                               529000   OTHER EMPLOYEE BENEFITS                     0                0                0          4,244               0             4,244           (4,244)            NA           NA             NA
                                               530000 PURCHASED PROF/TECH SERVICES              5,294           90,000           26,656         26,656           1,778            28,435          61,566          68.41%       ‐70.38%        ‐40.76%
                                               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          459,653        459,653         322,348           782,000         328,000          29.55%       ‐58.59%        ‐17.18%
                                               573000 PURCHASE EQUIP‐NOT BUSES/COMP            10,588                0               0               0               0                 0                0             NA           NA             NA
                                               574000 DEPN EXPENSE‐LAND IMPROVEMEN                  0                0               0               0               0                 0                0             NA           NA             NA




                                                                                                                Page 19 of 22
                                                                                                          DEKALB COUNTY BOARD OF EDUCATION
                                                                                                       FY2023 CAPITAL PROJECTS (DETAIL)
                                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                     12/31/2022
                                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                                              1              6
                                                                                                                                                                                                                        % 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‐EQUIPMEN                  0               0                0               0                0                 0                0            NA           NA             NA
 MAINTENANCE AND OPERATION OF PLANT SERVICES Total                                                    45,882        1,202,279          486,309        649,799          324,126           973,925         228,354          18.99%      ‐59.55%         8.09%
 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          737,700        737,700                0           737,700         262,300          26.23%      ‐26.23%         47.54%
                                                     574400 DEPRECIATION EXPENSE‐EQUIPMEN                  0                0                0              0                0                 0               0              NA           NA             NA
                                                     574600 DEPRECIATION EXPENSE‐BUSES                     0                0                0              0                0                 0               0              NA           NA             NA
                                                     574800 DEPRECIATION EXPENSE‐COMPUTER                  0                0                0              0                0                 0               0              NA           NA             NA
 STUDENT TRANSPORTATION SERVICE Total                                                              1,000,000        1,000,000          737,700        737,700                0           737,700         262,300          26.23%      ‐26.23%         47.54%
 FACILITIES ACQUISITION AND CONSTRUCTION SERVICES    514200 SALARY OF CLERICAL STAFF                  39,562           39,562                0              0                0                 0          39,562         100.00%     ‐100.00%       ‐100.00%
                                                     518100 MAINT PERSONNEL‐TRANS MECHAN              19,838           19,838                0              0                0                 0          19,838         100.00%     ‐100.00%       ‐100.00%
                                                     519000 OTHER MANAGEMENT PERSONNEL             4,912,962        4,912,962           74,098        263,365                0           263,365        4,649,597         94.64%      ‐98.49%        ‐89.28%
                                                     521000 STATE HEALTH INSURANCE                   467,208          467,208            8,150         32,579                0            32,579          434,629         93.03%      ‐98.26%        ‐86.05%
                                                     523000 TEACHERS RETIREMENT SYSTEM               743,475          743,475           14,805         52,583                0            52,583          690,892         92.93%      ‐98.01%        ‐85.85%
                                                     529000 OTHER EMPLOYEE BENEFITS                   99,677          99,677             2,519          9,100                0             9,100           90,577         90.87%      ‐97.47%        ‐81.74%
                                                     530000 PURCHASED PROF/TECH SERVICES           2,538,975         451,138             9,498        490,397           17,415           507,812          (56,674)       ‐12.56%      ‐97.89%        117.40%
                                                     530001 ARCHITECT/ENGINEER                     8,318,082       35,714,145          396,822       1,753,353        2,971,317         4,724,670      30,989,475         86.77%      ‐98.89%        ‐90.18%
                                                     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%        ‐98.70%
                                                     561600 EXPENDABLE COMPUTER EQUIPMEN           3,259,000        6,221,875               0        1,357,899             736          1,358,635       4,863,240         78.16%     ‐100.00%        ‐56.35%
                                                     571000 LAND ACQUISITION & DEVELOPMEN         18,422,212       19,333,318               0                0               0                  0      19,333,318        100.00%     ‐100.00%       ‐100.00%
                                                     571500    LAND IMPROVEMENTS                      19,893                0                0               0                0                 0               0             NA           NA             NA
                                                     572000    BUILDING ACQUISIT/CNSTR/IMPRV     694,936,550      373,360,174          699,699      10,866,271       41,628,154        52,494,425     320,865,749         85.94%      ‐99.81%        ‐94.18%
                                                     573000    PURCHASE EQUIP‐NOT BUSES/COMP      (2,208,498)       5,040,150                0           5,115           73,768            78,883       4,961,266         98.43%     ‐100.00%        ‐99.80%
                                                     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          108,845         270,298          948,645         1,218,943       3,074,219         71.61%      ‐97.46%        ‐87.41%
                                                     574000 DEPN EXPENSE‐LAND IMPROVEMEN                   0               0                0               0                0                 0                0            NA           NA             NA
                                                     574200 DEPRECIATION EXPENSE‐BUILDINGS                 0               0                0               0                0                 0                0            NA           NA             NA
                                                     574400 DEPRECIATION EXPENSE‐EQUIPMEN                  0               0                0               0                0                 0                0            NA           NA             NA
                                                      574600   DEPRECIATION EXPENSE‐BUSES                 0                 0              0                 0                0                 0               0             NA           NA             NA
                                                      574800   DEPRECIATION EXPENSE‐COMPUTER              0                 0              0                 0                0                 0               0             NA           NA             NA
                                                      581000   DUES AND FEES                              0                 0              0                 0                0                 0               0             NA           NA             NA
                                                      589000   OTHER EXPENDITURES                         0                 0              0                 0                0                 0               0             NA           NA             NA
 FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total                                        729,323,050        453,723,966      1,314,436        15,118,500       45,686,560        60,805,060     392,918,906         86.60%      ‐99.71%        ‐93.34%
 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%        ‐52.38%
 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%        ‐52.38%
 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      2,892,478        37,215,518       48,751,572        85,967,090     458,939,677          84.22%      ‐99.47%        ‐86.34%




                                                                                                                       Page 20 of 22
                                                                                             DEKALB COUNTY BOARD OF EDUCATION
                                                                                           FY2023 SCHOOL NUTRITION (DETAIL)
                                                                                            STATEMENT OF REVENUE & EXPENDITURES
                                                                                                         12/31/2022
                                                                                                       (UNAUDITED)
                                                                                                                                                                                                                 1            6
                                                                                                                                                                                              % 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        18,916           114,007             0            114,007       6,166,868         98.18%      ‐99.70%      ‐96.37%
                                 416120    STUDENT SALES‐BRKF PROGRAMS         3,371,803     3,371,803            91               542             0                542       3,371,261         99.98%     ‐100.00%      ‐99.97%
                                 416210    SUPPL SALES ‐ BRKF‐LUNCH PROG         803,709       803,709             0               292             0                292         803,417         99.96%     ‐100.00%      ‐99.93%
                                 416220    ADULT SALES ‐ BRKF‐LUNCH PROG         401,855       401,855        10,894            49,960             0             49,960         351,895         87.57%      ‐97.29%      ‐75.14%
                                 419950    OTHER LOCAL REVENUES                  836,204       836,204       189,995         1,306,529             0          1,306,529        (470,325)       ‐56.25%      ‐77.28%      212.49%
                                 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       219,896         1,471,330             0          1,471,330      10,223,116         87.42%      ‐98.12%      ‐74.84%
 INTEREST                        415000    INVESTMENT INCOME                           0             0        16,497            68,089             0             68,089         (68,089)            NA           NA           NA
 INTEREST Total                                                                        0             0        16,497            68,089             0             68,089         (68,089)            NA           NA           NA
 STATE SOURCES                   431200    TOTAL QBE FORMULA EARNINGS                  0             0             0                 0             0                  0               0             NA           NA           NA
                                 435100    SCHOOL NUTR SERVICE GRANTS(ST)      1,214,494     1,214,494        60,628           565,852             0            565,852         648,642         53.41%      ‐95.01%       ‐6.82%
 STATE SOURCES Total                                                           1,214,494     1,214,494        60,628           565,852             0            565,852         648,642         53.41%      ‐95.01%       ‐6.82%
 FEDERAL SOURCES                 445100    CHILD NUTR PROG SERVICE GRANTS     26,631,649    26,631,649     2,332,467        17,501,097             0         17,501,097       9,130,552         34.28%      ‐91.24%       31.43%
                                 445110    CHILD NUTR PROG GRANTS             19,423,204    19,423,204       744,619         5,785,958             0          5,785,958      13,637,246         70.21%      ‐96.17%      ‐40.42%
                                 445120    (CACFP) FEDERAL GRANTS                      0             0             0                 0             0                  0               0             NA           NA           NA
                                 445130    FED REIMB ‐ AFTER‐SCHOOL SNACK        366,134       366,134        29,469           207,130             0            207,130         159,004         43.43%      ‐91.95%       13.14%
                                 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       185,581         2,293,359             0          2,293,359       4,627,469         66.86%      ‐97.32%      ‐33.73%
 FEDERAL SOURCES Total                                                        53,391,815    53,391,815     3,292,137        27,494,913             0         27,494,913      25,896,902         48.50%      ‐93.83%        2.99%
 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     3,589,158       29,600,184               0       29,600,184      39,500,571          57.16%      ‐94.81%      ‐14.33%

 GENERAL ADMINISTRATION          530000    PURCHASED PROF/TECH SERVICES               0              0             0                 0              0                 0               0             NA           NA           NA
                                 561500    EXPENDABLE EQUIPMENT                       0              0             0                 0              0                 0               0             NA           NA           NA
                                 588000    FEDERAL INDIRECT COST CHARGES              0              0             0                 0              0                 0               0             NA           NA           NA
 GENERAL ADMINISTRATION Total                                                         0              0             0                 0              0                 0               0             NA           NA           NA
 SUPPORT SERVICES ‐ BUSINESS      514800   ACCOUNTANT                            66,790              0             0                 0              0                 0               0             NA           NA           NA
                                  519900   OTHER SALARIES & COMPENSATION              0              0             0                 0              0                 0               0             NA           NA           NA
                                  523000   TEACHERS RETIREMENT SYSTEM                 0              0             0                 0              0                 0               0             NA           NA           NA
                                  529000   OTHER EMPLOYEE BENEFITS                    0              0             0                 0              0                 0               0             NA           NA           NA
 SUPPORT SERVICES ‐ BUSINESS Total                                               66,790              0             0                 0              0                 0               0             NA           NA           NA
 SCHOOL NUTRITION PROGRAM         511400   SUBSTITUTE/TEMPORARY EMPLOYEE                                           0                 0              0                 0               0             NA           NA           NA
                                  514200   SALARY OF CLERICAL STAFF             193,624              0        12,285            72,256              0            72,256         (72,256)            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     1,470,233         6,499,124              0         6,499,124      12,045,885         64.95%      ‐92.07%      ‐29.91%
                                  519000   OTHER MANAGEMENT PERSONNEL          1,927,669     1,927,669       117,319           640,406              0           640,406       1,287,262         66.78%      ‐93.91%      ‐33.56%
                                  519100   OTHER ADMINISTRATIVE PERSONNE         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       436,131         1,763,851              0         1,763,851       3,446,879         66.15%      ‐91.63%      ‐32.30%
                                  523000   TEACHERS RETIREMENT SYSTEM          1,532,460     1,532,460       128,295           553,846              0           553,846         978,613         63.86%      ‐91.63%      ‐27.72%
                                  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        34,207           339,126              0           339,126        (230,072)      ‐210.97%      ‐68.63%      521.94%
                                  529000   OTHER EMPLOYEE BENEFITS             1,128,821     1,128,821       108,617           487,322              0           487,322         641,498         56.83%      ‐90.38%      ‐13.66%
                                  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         7,465            29,057         21,951            51,008          48,993         48.99%      ‐92.54%      ‐41.89%
                                  543200   REPAIR & MAINT SERVICE‐TECH            99,079        99,079             0             2,239         95,911            98,150             929          0.94%     ‐100.00%      ‐95.48%



                                                                                                         Page 21 of 22
                                                                                           DEKALB COUNTY BOARD OF EDUCATION
                                                                                         FY2023 SCHOOL NUTRITION (DETAIL)
                                                                                          STATEMENT OF REVENUE & EXPENDITURES
                                                                                                       12/31/2022
                                                                                                     (UNAUDITED)
                                                                                                                                                                                                                1            6
                                                                                                                                                                                             % 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
                                544100   RENTAL OF LAND OR BUILDINGS           300,000       300,000        23,232           142,732         157,268           300,000               0          0.00%      ‐92.26%       ‐4.85%
                                544200   RENTAL OF EQUIPMENT & VEHICLES         65,000        65,000             0             8,109               0             8,109          56,891         87.52%     ‐100.00%      ‐75.05%
                                558000   TRAVEL ‐ EMPLOYEES                    102,000       102,000         2,022             5,396               0             5,396          96,604         94.71%      ‐98.02%      ‐89.42%
                                559500   OTHER PURCHASED SERVICES              319,400       319,400             0             1,170         184,230           185,400         134,000         41.95%     ‐100.00%      ‐99.27%
                                561000   SUPPLIES                            6,547,776     6,457,776       133,465         1,130,488         911,791         2,042,278       4,415,497         68.37%      ‐97.93%      ‐64.99%
                                561500   EXPENDABLE EQUIPMENT                  327,747       438,505         9,543           118,472         241,638           360,109          78,396         17.88%      ‐97.82%      ‐45.97%
                                561600   EXPENDABLE COMPUTER EQUIPMEN                0       100,000         1,412            38,837           3,538            42,375          57,625         57.63%      ‐98.59%      ‐22.33%
                                563000   PURCHASED FOOD                     21,732,668    21,858,721     1,269,719         5,661,113       4,946,015        10,607,128      11,251,594         51.47%      ‐94.19%      ‐48.20%
                                563500   FOOD ACQUISITIONS ‐ USDA            4,025,000     4,025,000       399,931         6,550,195       1,385,691         7,935,886      (3,910,886)       ‐97.16%      ‐90.06%      225.48%
                                564200   BOOKS (OTHER THAN TEXTBOOKS)            4,000         4,000             0                 0               0                 0           4,000        100.00%     ‐100.00%     ‐100.00%
                                573000   PURCHASE EQUIP‐NOT BUSES/COM        5,250,000     5,029,242             0            33,060       1,878,827         1,911,887       3,117,355         61.98%     ‐100.00%      ‐98.69%
                                581000   DUES AND FEES                           4,000        25,000        19,950            19,950               0            19,950           5,050         20.20%      ‐20.20%       59.60%
                                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     4,173,825        24,098,748       9,826,859        33,925,607      34,694,609         50.56%      ‐93.92%      ‐29.76%
 TRANSFERS & OTHER OUTLAYS     593000    OPERATING TRANSFER TO OTH FUN               0             0             0                 0               0                 0               0             NA           NA           NA
 TRANSFERS & OTHER OUTLAYS Total                                                     0             0             0                 0               0                 0               0             NA           NA           NA

TOTAL EXPENDITURES                                                        68,785,787     68,620,216     4,173,825       24,098,748        9,826,859       33,925,607      34,694,609          50.56%      ‐93.92%      ‐29.76%




                                                                                                       Page 22 of 22