DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 800,385,570 800,395,899 15,141,583 750,211,797 0 750,211,797 50,184,102 6.27%
INTEREST 90,000 90,000 1,722,581 5,669,697 0 5,669,697 (5,579,697) ‐6199.66%
STATE SOURCES 502,758,837 503,709,795 48,863,713 254,666,141 0 254,666,141 249,043,654 49.44%
TRANSFERS AND OTHER LOCAL 1,448,256 1,448,256 (1,143) 9,749 0 9,749 1,438,507 99.33%
Total Revenue 1,304,682,663 1,305,643,950 65,726,734 1,010,557,384 0 1,010,557,384 295,086,566 22.60%
INSTRUCTION 706,077,411 706,984,048 70,932,368 381,233,481 10,975,369 392,208,850 314,775,198 44.52%
PUPIL SERVICES 138,561,844 138,178,627 6,431,955 35,912,184 1,946,223 37,858,407 100,320,220 72.60%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 24,523,631 19,583,724 1,007,257 8,107,925 270,196 8,378,121 11,205,603 57.22%
INSTRUCTIONAL STAFF TRAINING 1,135,154 1,156,699 (3,290) 42,822 2,615 45,437 1,111,262 96.07%
EDUCATIONAL MEDIA SERVICES 16,664,318 16,824,694 1,440,021 6,408,244 87,932 6,496,176 10,328,518 61.39%
GENERAL ADMINISTRATION 44,175,446 44,298,650 1,443,955 30,897,738 233,145 31,130,883 13,167,768 29.72%
SCHOOL ADMINISTRATION 74,209,904 74,181,904 6,698,085 42,365,412 44,771 42,410,183 31,771,721 42.83%
SUPPORT SERVICES ‐ BUSINESS 18,798,663 18,620,459 868,465 8,926,914 1,413,738 10,340,652 8,279,807 44.47%
MAINTENANCE AND OPERATION OF PLANT SERVICES 180,228,363 180,565,928 9,527,834 67,894,828 14,039,983 81,934,811 98,631,117 54.62%
STUDENT TRANSPORTATION SERVICE 81,128,868 81,595,192 5,120,574 32,263,512 5,193,366 37,456,878 44,138,314 54.09%
SUPPORT SERVICES ‐ CENTRAL 28,852,494 31,415,121 2,721,009 15,696,121 1,434,372 17,130,493 14,284,627 45.47%
OTHER SUPPORT SERVICES 1,932,772 1,897,064 60,079 544,706 0 544,706 1,352,358 71.29%
SCHOOL NUTRITION PROGRAM 1,005,000 1,005,000 1,672 88,885 0 88,885 916,115 91.16%
ENTERPRISE OPERATIONS 1,346,246 1,281,246 0 2,964 0 2,964 1,278,283 99.77%
TRANSFERS & OTHER OUTLAYS 7,837,334 7,837,334 0 0 0 0 7,837,334 100.00%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,326,477,447 1,325,425,689 106,249,986 630,385,735 35,641,709 666,027,444 659,398,245 49.75%
Revenues OVER/UNDER Expenditures (21,794,784) (19,781,739) (40,523,252) 380,171,649 344,529,940
BEGINNING BALANCE (Estimated) 265,464,594 265,464,594
ASSIGNED BALANCE (Gold Case) 45,000,000 45,000,000
UNASSIGNED STARTING BALANCE (Estimated) 220,464,594 220,464,594
ENDING BALANCE 600,636,244 564,994,535
1
FY2023
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,325,425,689
UNEXPENDED BUDGET
$695,039,954 52.4%
YTD EXPENSE
$630,385,735 47.6%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2023
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 381,233,481 , 60.5%
OTHER SUPPORT SERVICES,
544,706 , 0.1%
DEBT SERVICE, 0 , 0.0%
SCHOOL NUTRITION
PROGRAM, 88,885 , 0.0%
TRANSFERS & OTHER
OUTLAYS, 0 , 0.0% PUPIL SERVICES,
ENTERPRISE OPERATIONS, 35,912,184 , 5.7%
2,964 , 0.0%
IMPROVEMENT OF
SUPPORT SERVICES ‐ CENTRAL, INSTRUCTIONAL SERVICES,
15,696,121 , 2.5% 8,107,925 , 1.3%
STUDENT TRANSPORTATION INSTRUCTIONAL STAFF
SERVICE, 32,263,512 , 5.1% TRAINING, 42,822 , 0.0%
SCHOOL
MAINTENANCE AND ADMINISTRATION, EDUCATIONAL MEDIA
SUPPORT SERVICES ‐
OPERATION, 67,894,828 , 10.8% 42,365,412 , 6.7% SERVICES, 6,408,244 , 1.0%
BUSINESS, 8,926,914 , 1.4%
GENERAL
GENERAL OPERATIONS YTD EXPENSES ADMINISTRATION,
$630,385,735 30,897,738 , 4.9%
3
FY2023
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250 300 350 400 450
INSTRUCTION $381.233
PUPIL SERVICES $35.912
IMPROVEMENT OF INSTRUCTIONAL… $8.108
INSTRUCTIONAL STAFF TRAINING $0.043
EDUCATIONAL MEDIA SERVICES $6.408
GENERAL ADMINISTRATION $30.898
SCHOOL ADMINISTRATION $42.365
SUPPORT SERVICES ‐ BUSINESS $8.927
MAINTENANCE AND OPERATION $67.895
STUDENT TRANSPORTATION SERVICE $32.264
SUPPORT SERVICES ‐ CENTRAL $15.696
OTHER SUPPORT SERVICES $0.545
SCHOOL NUTRITION PROGRAM $0.089
ENTERPRISE OPERATIONS $0.003
TRANSFERS & OTHER OUTLAYS $0.000
DEBT SERVICE $0.000
GENERAL OPERATIONS YTD EXPENSES
$630,385,735
4
FY2023
DCSD General Fund
YTD REVENUE Budget vs Collections
900
Millions
$800.40
800
$750.21
700
600
$503.71
500
REVENUE BUDGET
YTD ACTUALS
400 Series8
300
$254.67
200
100
$0.09 $5.67 $1.45 $0.01
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $801,934,155 Actual: $755,891,244 94.26%
(STATE) Budgeted: $503,709,795 Actual: $205,802,427 40.86%
TOTAL Budgeted: $1,305,643,950 Actual: $1,010,557,384 77.40%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 30,993,943 31,363,943 2,816,137 18,251,013 0 18,251,013 13,112,930 41.81%
INTEREST 0 0 1,029 4,972 0 4,972 (4,972)
STATE SOURCES 15,490,841 15,250,907 1,242,929 8,425,859 0 8,425,859 6,825,048 44.75%
FEDERAL SOURCES 428,232,611 604,623,997 2,770,567 89,076,718 0 89,076,718 515,547,279 85.27%
TRANSFERS AND OTHER LOCAL 4,445,423 4,446,128 60,262 290,563 0 290,563 4,155,565 93.46%
Total Revenue 479,162,818 655,684,975 6,890,924 116,049,124 0 116,049,124 539,635,850 82.30%
INSTRUCTION 122,137,372 241,762,038 4,958,148 28,814,647 5,413,995 34,228,642 207,533,396 85.84%
PUPIL SERVICES 46,443,789 26,999,384 2,094,046 10,665,980 1,856,434 12,522,414 14,476,970 53.62%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,698,630 4,375,396 190,284 2,321,191 432,557 2,753,748 1,621,648 37.06%
INSTRUCTIONAL STAFF TRAINING 47,260,665 51,971,660 1,776,090 10,939,723 438,573 11,378,297 40,593,363 78.11%
EDUCATIONAL MEDIA SERVICES 2,893,575 6,046,882 3,126 28,173 6,876 35,049 6,011,833 99.42%
FEDERAL GRANT ADMINISTRATION (1,318,793) 8,534,549 322,960 2,512,459 94,506 2,606,965 5,927,584 69.45%
GENERAL ADMINISTRATION 52,410,582 74,975,424 99,623 758,531 4,181 762,712 74,212,712 98.98%
SCHOOL ADMINISTRATION 28,031,713 3,811,972 37,655 184,725 0 184,725 3,627,248 95.15%
SUPPORT SERVICES ‐ BUSINESS 26,255,442 302,797 6,656 167,143 1,024 168,168 134,629 44.46%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,198,742 63,066,781 103,695 569,698 3,371,591 3,941,289 59,125,492 93.75%
STUDENT TRANSPORTATION SERVICE 27,650,785 3,401,630 0 324,720 2,922 327,641 3,073,989 90.37%
SUPPORT SERVICES ‐ CENTRAL 80,846,623 4,146,217 1,168,063 3,794,958 295,459 4,090,417 55,800 1.35%
OTHER SUPPORT SERVICES 667,089 2,279,440 14,212 105,576 2,955 108,531 2,170,909 95.24%
SCHOOL NUTRITION PROGRAM 53,747,141 22,075,910 10,000 2,102,331 0 2,102,331 19,973,579 90.48%
ENTERPRISE OPERATIONS 2,025,395 2,025,395 274,336 1,600,912 356,600 1,957,512 67,884 3.35%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775 120,000,000 367,133 911,182 2,151,981 3,063,163 116,936,837 97.45%
TRANSFERS & OTHER OUTLAYS 23,086,645 23,086,645 1,731,399 12,114,990 0 12,114,990 10,971,655 47.52%
Total Expenditures 774,822,171 658,862,121 13,157,426 77,916,938 14,429,654 92,346,592 566,515,529 85.98%
Revenues OVER/UNDER Expenditures (295,659,354) (3,177,146) (6,266,502) 38,132,186 23,702,532 (26,879,679)
BEGINNING BALANCE (Estimated) 562,660 562,660
ENDING BALANCE 38,694,847 24,265,192
6
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
INTEREST 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Total Revenue 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
DEBT SERVICE 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Total Expenditures 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Revenues OVER/UNDER Expenditures 0 0 0 0 0 0
BEGINNING BALANCE (Estimated) 47,605 47,605
ENDING BALANCE 47,605 47,605
7
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 428,990,000 429,010,000 14,782,772 78,016,147 0 78,016,147 350,993,853 81.81%
INTEREST 2,800,000 2,800,000 495,267 1,518,139 0 1,518,139 1,281,861 45.78%
STATE SOURCES 0 0 86,512 86,512 0 86,512 (86,512) NA
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 431,790,000 431,810,000 15,364,550 79,620,797 0 79,620,797 352,189,203 81.56%
INSTRUCTION 5,000 5,000 245,973 1,094,177 2,494,915 3,589,092 (3,584,092) ‐71681.84%
PUPIL SERVICES 0 0 0 1,916 0 1,916 (1,916) NA
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,045,882 11,202,279 178,782 1,007,185 145,344 1,152,529 10,049,750 89.71%
STUDENT TRANSPORTATION SERVICE 1,000,000 1,000,000 0 737,700 0 737,700 262,300 26.23%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 453,723,966 2,428,711 17,365,956 45,975,105 63,341,061 390,382,905 86.04%
TRANSFERS & OTHER OUTLAYS 83,403,442 83,403,442 0 19,859,400 0 19,859,400 63,544,042 76.19%
DEBT SERVICE 5,572,080 5,572,080 0 0 0 0 5,572,080 100.00%
Total Expenditures 847,349,454 572,906,767 2,853,467 40,066,334 48,615,364 88,681,698 466,225,069 81.38%
Revenues OVER/UNDER Expenditures (415,559,454) (141,096,767) 12,511,084 39,554,463 (9,060,901) (114,035,866)
BEGINNING BALANCE (Estimated) 364,500,000 364,500,000
ENDING BALANCE 404,054,463 355,439,099
8
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 11,694,446 11,694,446 275,575 1,746,904 0 1,746,904 9,947,542 85.06%
INTEREST 0 0 17,774 85,863 0 85,863 (85,863) NA
STATE SOURCES 1,214,494 1,214,494 60,628 626,480 0 626,480 588,014 48.42%
FEDERAL SOURCES 53,391,815 53,391,815 6,644,946 36,739,641 0 36,739,641 16,652,174 31.19%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 69,100,755 69,100,755 6,998,923 39,198,889 0 39,198,889 29,901,866 43.27%
GENERAL ADMINISTRATION 0 0 0 0 0 0 0 NA
SUPPORT SERVICES ‐ BUSINESS 66,790 0 0 0 0 0 0 NA
SCHOOL NUTRITION PROGRAM 68,718,997 68,620,216 6,493,014 30,586,604 6,958,340 37,544,944 31,075,272 45.29%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 68,785,787 68,620,216 6,493,014 30,586,604 6,958,340 37,544,944 31,075,272 45.29%
Revenues OVER/UNDER Expenditures 314,968 480,539 505,909 8,612,285 1,653,945 (1,173,405)
BEGINNING BALANCE (Estimated) 18,476,000 18,476,000
ENDING BALANCE 27,088,285 20,129,945
9