DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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 9,989,067 722,970,189 0 722,970,189 22,951,563 3.08% ‐98.66% 66.15%
411210 OTHER SALES TAXES 15,000,000 15,000,000 1,725,782 6,033,326 0 6,033,326 8,966,674 59.78% ‐88.49% ‐31.05%
411900 OTHER TAXES 2,800,000 2,800,000 470,872 1,786,281 0 1,786,281 1,013,719 36.20% ‐83.18% 9.36%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 2,820,336 17,693,565 0 17,693,565 11,306,435 38.99% ‐90.27% 4.59%
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 85,885 672,367 0 672,367 (597,367) ‐796.49% 14.51% 1436.84%
419200 CONTRIBUTIONS‐PRIVATE SOURCES 0 0 0 565 0 565 (565) NA NA NA
419400 TEXTBOOK SALES 1,000 1,000 0 3,020 0 3,020 (2,020) ‐202.00% ‐100.00% 417.71%
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 33,478 992,495 0 992,495 802,505 44.71% ‐98.13% ‐5.21%
411990 CHARTER COMMISSION LOCAL REV 0 0 0 0 0 NA NA NA
419500 SERVICES PROVIDED OTHER LUAS 0 0 1,162 7,039 0 7,039 (7,039) NA NA NA
419955 REVENUE CLEARING ACCT 0 0 15,000 52,950 0 52,950 (52,950) NA NA NA
LOCAL REVENUES Total 800,385,570 800,395,899 15,141,583 750,211,797 0 750,211,797 50,184,102 6.27% ‐98.11% 60.68%
INTEREST 415000 INVESTMENT INCOME 90,000 90,000 1,722,581 5,669,697 0 5,669,697 (5,579,697) ‐6199.66% 1813.98% 10699.42%
INTEREST Total 90,000 90,000 1,722,581 5,669,697 0 5,669,697 (5,579,697) ‐6199.66% 1813.98% 10699.42%
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 597,024,602 597,024,602 56,995,989 311,832,520 0 311,832,520 285,192,082 47.77% ‐90.45% ‐10.46%
431220 QBE ALLOTMENT (OPER COSTS) 40,638,153 40,638,153 3,380,456 23,681,512 0 23,681,512 16,956,641 41.73% ‐91.68% ‐0.10%
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 6,225,250 0 6,225,250 5,190,352 45.47% ‐91.56% ‐6.52%
431400 QBE CONTRA ACCOUNT (DEBIT) (152,200,413) (152,200,413) (12,683,347) (88,783,675) 0 (88,783,675) (63,416,738) 41.67% ‐91.67% 0.00%
438000 OTHER GRANTS FROM GEORGIA DOE 5,880,893 4,726,209 206,678 1,710,534 0 1,710,534 3,015,676 63.81% ‐95.63% ‐37.96%
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 48,863,713 254,666,141 0 254,666,141 249,043,654 49.44% ‐90.30% ‐13.33%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 1,448,256 1,448,256 0 0 0 0 1,448,256 100.00% ‐100.00% ‐100.00%
453000 SALE/COMP ‐ FIXED ASSETS LOSS 0 0 0 10,892 0 10,892 (10,892) NA NA NA
459951 SCHOOL RESTITUTION 0 0 (1,143) (1,143) 0 (1,143) 1,143 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 (1,143) 9,749 0 9,749 1,438,507 99.33% ‐100.08% ‐98.85%
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% ‐39.59% 32.68%
INSTRUCTION 511000 TEACHERS 376,680,184 376,631,116 38,577,203 199,087,412 259 199,087,671 177,543,444 47.14% ‐89.76% ‐9.38%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 35,000 35,000 676,292 6,242,861 0 6,242,861 (6,207,861) ‐17736.75% 1832.26% 30477.28%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 14,064 147,871 0 147,871 (147,871) NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 7,998 95,811 359,742 0 359,742 (351,744) ‐4397.91% 1097.94% 7610.69%
511600 PROF DEVELOPMENT STIPENDS 0 0 0 33,675 0 33,675 (33,675) 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 2,764,364 14,133,570 0 14,133,570 18,938,604 57.26% ‐91.64% ‐26.74%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 27,584,428 27,443,431 1,929,330 10,780,804 0 10,780,804 16,662,626 60.72% ‐92.97% ‐32.66%
514200 SALARY OF CLERICAL STAFF 0 0 8,657 8,657 0 8,657 (8,657) NA NA NA
514500 INTERPRETER 238,320 238,320 14,446 72,230 0 72,230 166,090 69.69% ‐93.94% ‐48.04%
516100 TECHNOLOGY SPECIALIST 146,094 146,094 6,463 32,317 0 32,317 113,777 77.88% ‐95.58% ‐62.08%
516400 PHYS/OCCUP/SPEECH THERAPIST 8,158,638 8,158,638 592,722 2,995,150 0 2,995,150 5,163,488 63.29% ‐92.74% ‐37.07%
517200 ELEMENTARY COUNSELOR 79,287 79,287 4,484 24,663 0 24,663 54,624 68.89% ‐94.34% ‐46.68%
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) 200 11,679 0 11,679 (29,504,781) 100.04% ‐100.00% ‐100.07%
519910 EXTRA ACTIVITY SALARIES 575,000 575,000 0 0 0 0 575,000 100.00% ‐100.00% ‐100.00%
Page 1 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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 5,560,053 28,264,283 0 28,264,283 46,608,458 62.25% ‐92.57% ‐35.29%
523000 TEACHERS RETIREMENT SYSTEM 89,833,422 89,770,310 7,288,102 37,182,110 0 37,182,110 52,588,199 58.58% ‐91.88% ‐29.00%
525000 UNEMPLOYMENT COMPENSATION 40,350 40,350 0 37,958 0 37,958 2,392 5.93% ‐100.00% 61.26%
526000 WORKMEN COMPENSATION‐CLAIMS 9,245,000 9,245,000 506,055 4,530,175 40,046 4,570,221 4,674,779 50.57% ‐94.53% ‐16.00%
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 5,185,104 26,389,673 0 26,389,673 (8,296,160) ‐45.85% ‐71.34% 150.03%
530000 PURCHASED PROF/TECH SERVICES 16,571,107 11,231,453 905,807 3,959,682 1,573,218 5,532,900 5,698,553 50.74% ‐91.94% ‐39.56%
530010 PURCHASED SERVICES‐OTHER FEES 1,994,072 1,994,072 0 1,323,777 61,328 1,385,105 608,967 30.54% ‐100.00% 13.80%
530070 ADA‐PURCHASED PROF/TECH SERVIC 35,000 35,000 0 100 0 100 34,900 99.71% ‐100.00% ‐99.51%
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 170,000 391,950 22,318 55,683 264,832 320,515 71,435 18.23% ‐94.31% ‐75.65%
544100 RENTAL OF LAND OR BUILDINGS 30,000 57,543 0 18,042 0 18,042 39,501 68.65% ‐100.00% ‐46.25%
544200 RENTAL OF EQUIPMENT & VEHICLES 99,993 98,363 825 11,933 10,702 22,635 75,728 76.99% ‐99.16% ‐79.20%
553000 COMMUNICATION 43,340 27,771 180 (26,014) 731 (25,283) 53,054 191.04% ‐99.35% ‐260.58%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 436,566 4,994,333 54,326 4,405,762 44,368 4,450,130 544,202 10.90% ‐98.91% 51.23%
558000 TRAVEL ‐ EMPLOYEES 910,474 900,832 3,579 164,263 2,154 166,417 734,414 81.53% ‐99.60% ‐68.74%
559400 PAYMENTS TO CHARTER SCHOOLS 46,826,936 46,826,936 4,298,430 31,274,961 0 31,274,961 15,551,974 33.21% ‐90.82% 14.49%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 7,084,613 6,155,700 243,384 2,048,222 571,402 2,619,624 3,536,076 57.44% ‐96.05% ‐42.96%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 195,616 302,311 6,183 100,780 20,620 121,399 180,912 59.84% ‐97.95% ‐42.85%
561200 COMPUTER SOFTWARE 7,648,392 6,955,955 1,443,149 3,269,758 12,652 3,282,410 3,673,545 52.81% ‐79.25% ‐19.42%
561500 EXPENDABLE EQUIPMENT 2,223,007 2,063,450 150,465 588,793 200,205 788,998 1,274,452 61.76% ‐92.71% ‐51.08%
561600 EXPENDABLE COMPUTER EQUIPMENT 591,779 763,591 51,656 302,762 67,326 370,087 393,504 51.53% ‐93.24% ‐32.03%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 37,250 780,649 0 427,309 1,219 428,528 352,121 45.11% ‐100.00% ‐6.16%
564100 TEXTBOOKS ‐ PRINTED 7,131,545 10,730,734 462,409 2,614,815 7,928,545 10,543,360 187,374 1.75% ‐95.69% ‐58.23%
564200 BOOKS (OTHER THAN TEXTBOOKS) 853,634 116,064 11,375 47,466 25,002 72,468 43,596 37.56% ‐90.20% ‐29.89%
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 1,518,905 33,770 41,099 35,747 76,846 1,442,059 94.94% ‐97.78% ‐95.36%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 772,973 999,901 21,161 269,458 115,014 384,472 615,429 61.55% ‐97.88% ‐53.80%
589000 OTHER EXPENDITURES 1,000,000 975,481 0 0 0 0 975,481 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 706,077,411 706,984,048 70,932,368 381,233,481 10,975,369 392,208,850 314,775,198 44.52% ‐89.97% ‐7.56%
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 55,000 750 9,474 0 9,474 45,526 82.77% ‐98.64% ‐70.47%
514000 AIDES AND PARAPROFESSIONALS 169,883 169,883 2,010 25,178 0 25,178 144,706 85.18% ‐98.82% ‐74.59%
514200 SALARY OF CLERICAL STAFF 2,039,336 2,039,336 174,572 1,184,626 0 1,184,626 854,710 41.91% ‐91.44% ‐0.42%
514600 ATHLETICS PERSONNEL 714,952 714,952 63,521 442,971 0 442,971 271,981 38.04% ‐91.12% 6.21%
516300 SCH NURSE/SPEC EDUC NURSE LPN 4,911,504 4,911,504 411,134 2,270,087 0 2,270,087 2,641,418 53.78% ‐91.63% ‐20.77%
516400 PHYS/OCCUP/SPEECH THERAPIST 118,977 118,977 0 59,592 0 59,592 59,385 49.91% ‐100.00% ‐14.14%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 1,946,665 1,946,665 69,997 349,987 0 349,987 1,596,678 82.02% ‐96.40% ‐69.18%
517200 ELEMENTARY COUNSELOR 8,709,649 8,709,649 1,476,167 4,899,510 0 4,899,510 3,810,139 43.75% ‐83.05% ‐3.56%
517300 SECONDARY COUNSELOR 14,902,824 14,902,824 1,069,844 8,656,697 0 8,656,697 6,246,127 41.91% ‐92.82% ‐0.42%
517400 SCHOOL PSYCHOLOGIST 4,414,036 4,414,036 291,146 1,465,246 0 1,465,246 2,948,790 66.80% ‐93.40% ‐43.09%
517600 SCHOOL SOCIAL WORKER 3,859,986 3,859,986 310,184 1,532,895 0 1,532,895 2,327,091 60.29% ‐91.96% ‐31.92%
517700 FAMILY SERVICES/PARENT COORD 2,732,850 2,732,850 227,996 1,281,100 0 1,281,100 1,451,749 53.12% ‐91.66% ‐19.64%
517800 GRADUATION COACH 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 58,254,987 58,229,987 151,465 1,053,359 0 1,053,359 57,176,628 98.19% ‐99.74% ‐96.90%
519100 OTHER ADMINISTRATIVE PERSONNEL 7,820,469 7,820,469 481,602 2,828,352 0 2,828,352 4,992,118 63.83% ‐93.84% ‐38.00%
519900 OTHER SALARIES & COMPENSATION 767,000 767,000 6,863 164,789 0 164,789 602,211 78.52% ‐99.11% ‐63.17%
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 7,493,142 562,184 3,032,685 0 3,032,685 4,460,456 59.53% ‐92.50% ‐30.62%
523000 TEACHERS RETIREMENT SYSTEM 10,306,358 10,306,358 739,838 4,089,424 0 4,089,424 6,216,934 60.32% ‐92.82% ‐31.98%
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 1,416,851 152,875 852,735 0 852,735 564,115 39.81% ‐89.21% 3.17%
Page 2 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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 5,153,904 224,476 1,559,329 1,882,618 3,441,947 1,711,957 33.22% ‐95.64% ‐48.13%
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% ‐87.15%
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 13,010 13,010 0 13,010 91,490 87.55% ‐87.55% ‐78.66%
544400 OTHER RENTALS 0 12,000 0 4,480 0 4,480 7,520 62.67% ‐100.00% ‐36.00%
553000 COMMUNICATION 4,650 4,650 0 40 254 293 4,357 93.69% ‐100.00% ‐98.53%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 470 669 0 199 0 199 470 70.25% ‐100.00% ‐49.01%
558000 TRAVEL ‐ EMPLOYEES 80,600 75,600 743 3,459 0 3,459 72,141 95.42% ‐99.02% ‐92.16%
559500 OTHER PURCHASED SERVICES 1,000 0 0 0 0 0 0 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 629,000 432,406 810 13,722 9,270 22,993 409,413 94.68% ‐99.81% ‐94.56%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,000 5,500 0 0 148 148 5,352 97.31% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 122,950 110,950 0 4,336 46,797 51,133 59,817 53.91% ‐100.00% ‐93.30%
561500 EXPENDABLE EQUIPMENT 1,540 24,155 767 68,025 2,868 70,894 (46,739) ‐193.49% ‐96.83% 382.78%
561600 EXPENDABLE COMPUTER EQUIPMENT 52,000 65,536 0 19,036 500 19,536 46,000 70.19% ‐100.00% ‐50.20%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 5,620 0 5,620 (5,620) NA NA NA
573400 PURCHASE/LEASE EQUIPMENT‐TECH 15,000 6,000 0 2,940 0 2,940 3,060 51.00% ‐100.00% ‐16.00%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 64,200 48,787 0 4,510 3,768 8,278 40,509 83.03% ‐100.00% ‐84.15%
589000 OTHER EXPENDITURES 1,006,500 1,006,500 0 750 0 750 1,005,750 99.93% ‐100.00% ‐99.87%
PUPIL SERVICES Total 138,561,844 138,178,627 6,431,955 35,912,184 1,946,223 37,858,407 100,320,220 72.60% ‐95.35% ‐55.45%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 8,500 176 4,356 0 4,356 4,144 48.75% ‐97.93% ‐12.14%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 5,083,000 556,489 10,640 421,360 0 421,360 135,129 24.28% ‐98.09% 29.80%
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 9,897 0 9,897 (9,897) NA NA NA
517100 TEACHER SUPT SPEC/DIAG/AUDIO 0 0 0 0 0 0 0 NA NA NA
517300 SECONDARY COUNSELOR 176,305 176,305 0 176,305 (176,305) NA NA NA
517700 FAMILY SERVICES/PARENT COORD 270,695 270,695 20,584 129,230 0 129,230 141,465 52.26% ‐92.40% ‐18.16%
519000 OTHER MANAGEMENT PERSONNEL 3,699,786 3,313,036 162,956 1,135,486 0 1,135,486 2,177,551 65.73% ‐95.08% ‐41.25%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,659,296 5,659,296 375,185 3,207,746 0 3,207,746 2,451,550 43.32% ‐93.37% ‐2.83%
519900 OTHER SALARIES & COMPENSATION 287,043 281,911 200 21,379 0 21,379 260,532 92.42% ‐99.93% ‐87.00%
519910 EXTRA ACTIVITY SALARIES 51,500 59,633 0 0 0 0 59,633 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,026,270 1,026,270 37,895 247,891 0 247,891 778,379 75.85% ‐96.31% ‐58.59%
523000 TEACHERS RETIREMENT SYSTEM 1,820,259 1,835,029 106,794 890,750 0 890,750 944,280 51.46% ‐94.18% ‐16.79%
529000 OTHER EMPLOYEE BENEFITS 271,789 262,514 12,110 83,818 0 83,818 178,696 68.07% ‐95.39% ‐45.26%
530000 PURCHASED PROF/TECH SERVICES 1,846,586 1,747,087 21,607 292,436 37,533 329,969 1,417,119 81.11% ‐98.76% ‐71.31%
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 318,080 330,068 0 1,988 85,365 87,352 242,715 73.53% ‐100.00% ‐98.97%
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% 50.00%
553000 COMMUNICATION 5,450 5,450 0 17 0 17 5,433 99.70% ‐100.00% ‐99.48%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,220,000 1,269,999 49,999 1,202,733 47,266 1,249,999 20,000 1.57% ‐96.06% 62.35%
558000 TRAVEL ‐ EMPLOYEES 329,528 325,016 1,388 54,343 53 54,395 270,621 83.26% ‐99.57% ‐71.34%
561000 SUPPLIES 428,956 283,283 2,176 51,131 17,346 68,477 214,807 75.83% ‐99.23% ‐69.06%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 18,398 74,550 390 2,366 53,335 55,701 18,849 25.28% ‐99.48% ‐94.56%
561200 COMPUTER SOFTWARE 0 3,000 0 0 0 0 3,000 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 714,008 748,170 790 58,550 1,097 59,647 688,523 92.03% ‐99.89% ‐86.58%
561600 EXPENDABLE COMPUTER EQUIPMENT 11,500 32,051 357 6,569 10,798 17,367 14,684 45.81% ‐98.89% ‐64.87%
564200 BOOKS (OTHER THAN TEXTBOOKS) 51,744 57,224 527 13,446 300 13,746 43,478 75.98% ‐99.08% ‐59.72%
Page 3 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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 172,206 184,206 14,477 61,696 14,477 76,172 108,034 58.65% ‐92.14% ‐42.58%
581000 DUES AND FEES 85,400 97,512 2,805 26,590 2,626 29,217 68,295 70.04% ‐97.12% ‐53.25%
589000 OTHER EXPENDITURES 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00% ‐100.00% ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 24,523,631 19,583,724 1,007,257 8,107,925 270,196 8,378,121 11,205,603 57.22% ‐94.86% ‐29.03%
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 0 400 22,200 0 22,200 (22,200) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 284 284 11 583 0 583 (299) ‐104.94% ‐96.27% 251.32%
530000 PURCHASED PROF/TECH SERVICES 61,600 46,600 0 23,740 1,500 25,240 21,360 45.84% ‐100.00% ‐12.67%
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 (3,701) (3,701) 1,115 (2,586) 32,131 108.75% ‐112.53% ‐121.47%
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 (3,290) 42,822 2,615 45,437 1,111,262 96.07% ‐100.28% ‐93.65%
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 75,995 0 75,995 45,990 37.70% ‐91.06% 6.80%
516500 LIBRARIAN/MEDIA SPECIALIST 10,643,260 10,643,260 816,275 4,139,843 0 4,139,843 6,503,418 61.10% ‐92.33% ‐33.32%
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 1,576,260 103,005 520,695 0 520,695 1,055,565 66.97% ‐93.47% ‐43.37%
523000 TEACHERS RETIREMENT SYSTEM 2,131,315 2,131,315 164,465 834,276 0 834,276 1,297,039 60.86% ‐92.28% ‐32.90%
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 33,536 176,401 0 176,401 118,243 40.13% ‐88.62% 2.63%
530000 PURCHASED PROF/TECH SERVICES 247,696 294,696 0 258,167 21,594 279,761 14,935 5.07% ‐100.00% 50.18%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 600 600 0 229 0 229 371 61.90% ‐100.00% ‐34.69%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 16,728 257,327 134,899 167,849 3,977 171,827 85,500 33.23% ‐47.58% 11.82%
558000 TRAVEL ‐ EMPLOYEES 13,361 13,361 0 495 0 495 12,866 96.30% ‐100.00% ‐93.65%
561000 SUPPLIES 1,221,712 624,013 63,044 83,368 27,369 110,737 513,276 82.25% ‐89.90% ‐77.10%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 155 4,468 482 482 0 482 3,985 89.20% ‐89.20% ‐81.49%
561500 EXPENDABLE EQUIPMENT 4,500 7,170 895 895 3,099 3,994 3,176 44.30% ‐87.52% ‐78.60%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 1,640 0 0 0 0 1,640 100.00% ‐100.00% ‐100.00%
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) 149,502 542,495 112,511 149,549 31,893 181,441 361,053 66.55% ‐79.26% ‐52.74%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 44,000 19,120 0 0 0 0 19,120 100.00% ‐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 16,824,694 1,440,021 6,408,244 87,932 6,496,176 10,328,518 61.39% ‐91.44% ‐34.71%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 126,000 126,000 16,293 98,193 0 98,193 27,807 22.07% ‐87.07% 33.60%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 325,000 325,000 30,183 212,146 0 212,146 112,854 34.72% ‐90.71% 11.90%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,172,268 2,172,268 128,473 1,101,007 0 1,101,007 1,071,262 49.32% ‐94.09% ‐13.11%
514200 SALARY OF CLERICAL STAFF 3,984,388 3,984,388 396,823 2,877,078 0 2,877,078 1,107,310 27.79% ‐90.04% 23.79%
519000 OTHER MANAGEMENT PERSONNEL 1,617,971 1,781,175 45,986 374,978 0 374,978 1,406,197 78.95% ‐97.42% ‐63.91%
519100 OTHER ADMINISTRATIVE PERSONNEL 2,439,222 2,439,222 64,702 385,580 0 385,580 2,053,643 84.19% ‐97.35% ‐72.90%
519900 OTHER SALARIES & COMPENSATION 157,250 157,250 3,140 44,732 0 44,732 112,518 71.55% ‐98.00% ‐51.23%
521000 STATE HEALTH INSURANCE 1,413,440 1,413,440 100,043 695,664 0 695,664 717,776 50.78% ‐92.92% ‐15.63%
523000 TEACHERS RETIREMENT SYSTEM 2,174,822 2,174,822 136,449 978,927 0 978,927 1,195,895 54.99% ‐93.73% ‐22.84%
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 28,104 203,327 0 203,327 130,282 39.05% ‐91.58% 4.48%
530000 PURCHASED PROF/TECH SERVICES 1,727,381 2,490,381 397 73,002 125,509 198,510 2,291,871 92.03% ‐99.98% ‐94.97%
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% 71.43%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 270,000 270,000 44,192 146,451 39 146,490 123,510 45.74% ‐83.63% ‐7.02%
Page 4 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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 2,986,000 426,352 1,031,668 79,587 1,111,255 1,874,745 62.78% ‐85.72% ‐40.77%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
552000 INSURANCE (OTHR THAN EMPL BEN) 1,710 1,710 0 0 0 0 1,710 100.00% ‐100.00% ‐100.00%
553000 COMMUNICATION 7,140 7,140 0 30 0 30 7,110 99.58% ‐100.00% ‐99.29%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,000 1,000 0 270 0 270 730 73.00% ‐100.00% ‐53.71%
558000 TRAVEL ‐ EMPLOYEES 29,249 29,249 434 1,839 0 1,839 27,410 93.71% ‐98.52% ‐89.22%
558017 TRAVEL‐BD MEMBER, M. ORSON 8,000 8,000 0 2,913 0 2,913 5,087 63.59% ‐100.00% ‐37.58%
558021 TRAVEL‐BD MEMBER, J. MORLEY 8,000 8,000 989 989 0 989 7,011 87.63% ‐87.63% ‐78.80%
558025 TRAVEL‐BD MEMBER, V. TURNER 8,000 8,000 645 1,268 0 1,268 6,732 84.15% ‐91.94% ‐72.83%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 8,000 8,000 0 174 0 174 7,826 97.83% ‐100.00% ‐96.27%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 8,000 8,000 2,167 2,167 0 2,167 5,833 72.91% ‐72.91% ‐53.56%
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 8,000 465 911 0 911 7,089 88.62% ‐94.19% ‐80.49%
558030 TRAVEL‐BD MEMBER, W. MCGINNISS 0 0 0 0 0 0 0 NA NA NA
558099 TRAVEL‐ANNUAL BOARD RETREAT 28,000 28,000 0 7,539 0 7,539 20,461 73.08% ‐100.00% ‐53.85%
561000 SUPPLIES 412,829 399,650 12,717 52,775 18,629 71,404 328,246 82.13% ‐96.82% ‐77.36%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 9,500 20,079 0 9,639 6,363 16,003 4,076 20.30% ‐100.00% ‐17.70%
561200 COMPUTER SOFTWARE 121,534 121,534 0 0 1 1 121,533 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 83,000 83,500 176 408 0 408 83,092 99.51% ‐99.79% ‐99.16%
561600 EXPENDABLE COMPUTER EQUIPMENT 29,600 45,700 0 5,346 2,998 8,344 37,356 81.74% ‐100.00% ‐79.95%
564200 BOOKS (OTHER THAN TEXTBOOKS) 500 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 15,787 15,787 0 82 0 82 15,705 99.48% ‐100.00% ‐99.11%
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 111,946 108,946 5,224 88,638 19 88,657 20,289 18.62% ‐95.20% 39.47%
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 44,298,650 1,443,955 30,897,738 233,145 31,130,883 13,167,768 29.72% ‐96.74% 19.57%
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 1,742,710 11,275,391 0 11,275,391 3,990,702 26.14% ‐88.58% 26.62%
513100 ASSISTANT PRINCIPAL 24,016,283 24,016,283 2,073,439 12,533,409 0 12,533,409 11,482,874 47.81% ‐91.37% ‐10.54%
514200 SALARY OF CLERICAL STAFF 13,604,555 13,604,555 1,193,093 7,670,899 0 7,670,899 5,933,655 43.62% ‐91.23% ‐3.34%
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 2,600 108,400 0 108,400 742,771 87.26% ‐99.69% ‐78.17%
521000 STATE HEALTH INSURANCE 7,325,640 7,325,640 589,113 3,722,159 0 3,722,159 3,603,481 49.19% ‐91.96% ‐12.90%
523000 TEACHERS RETIREMENT SYSTEM 10,624,597 10,624,597 913,170 5,874,776 0 5,874,776 4,749,821 44.71% ‐91.41% ‐5.21%
525000 UNEMPLOYMENT COMPENSATION 12,200 12,200 0 0 0 0 12,200 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 1,411,407 1,411,407 183,961 1,175,858 0 1,175,858 235,550 16.69% ‐86.97% 42.82%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,000 0 2,391 16 2,407 2,593 51.86% ‐100.00% ‐18.01%
561500 EXPENDABLE EQUIPMENT 85,000 37,000 0 586 35,700 36,286 714 1.93% ‐100.00% ‐97.29%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 15,000 0 1,544 9,055 10,599 4,401 29.34% ‐100.00% ‐82.36%
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 6,698,085 42,365,412 44,771 42,410,183 31,771,721 42.83% ‐90.97% ‐2.10%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 54,204 54,204 18,438 113,799 0 113,799 (59,595) ‐109.95% ‐65.98% 259.91%
514800 ACCOUNTANT 3,662,016 3,662,016 245,983 1,725,165 0 1,725,165 1,936,851 52.89% ‐93.28% ‐19.24%
518100 MAINT PERSONNEL‐TRANS MECHANIC 133,357 133,357 19,500 137,436 0 137,436 (4,079) ‐3.06% ‐85.38% 76.67%
519000 OTHER MANAGEMENT PERSONNEL 2,143,005 1,979,801 130,909 908,277 0 908,277 1,071,524 54.12% ‐93.39% ‐21.35%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,061,797 1,061,797 82,981 592,320 0 592,320 469,477 44.22% ‐92.18% ‐4.37%
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 62,323 444,434 0 444,434 525,136 54.16% ‐93.57% ‐21.42%
523000 TEACHERS RETIREMENT SYSTEM 1,306,387 1,306,387 100,882 716,307 0 716,307 590,080 45.17% ‐92.28% ‐6.00%
527000 ON BEHALF PAYMENTS 66,000 66,000 0 0 0 0 66,000 100.00% ‐100.00% ‐100.00%
Page 5 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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
529000 OTHER EMPLOYEE BENEFITS 191,154 191,154 20,521 143,177 0 143,177 47,977 25.10% ‐89.26% 28.40%
530000 PURCHASED PROF/TECH SERVICES 4,750,000 4,727,000 115,441 2,349,397 773,511 3,122,908 1,604,092 33.93% ‐97.56% ‐14.80%
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 100,000 155,000 10,550 79,490 30,836 110,325 44,675 28.82% ‐93.19% ‐12.09%
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 9,452 537,971 11 537,982 1,536,377 74.07% ‐99.54% ‐55.54%
553000 COMMUNICATION 16,000 23,000 11,400 21,342 468 21,810 1,190 5.17% ‐50.43% 59.07%
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 2,406 11,810 0 11,810 126,736 91.48% ‐98.26% ‐85.39%
561000 SUPPLIES 41,200 91,200 9,499 41,649 18,909 60,558 30,642 33.60% ‐89.58% ‐21.71%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 10,500 10,500 5,565 5,783 1,000 6,783 3,717 35.40% ‐47.00% ‐5.59%
561200 COMPUTER SOFTWARE 434,537 396,770 4,500 4,500 18,340 22,840 373,930 94.24% ‐98.87% ‐98.06%
561500 EXPENDABLE EQUIPMENT 13,900 59,667 0 15,338 41,627 56,965 2,702 4.53% ‐100.00% ‐55.93%
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 18,114 90,131 4,025 94,156 72,648 43.55% ‐89.14% ‐7.37%
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% 69.47%
SUPPORT SERVICES ‐ BUSINESS Total 18,798,663 18,620,459 868,465 8,926,914 1,413,738 10,340,652 8,279,807 44.47% ‐95.34% ‐17.81%
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 1,493,307 9,346,529 0 9,346,529 13,133,362 58.42% ‐93.36% ‐28.72%
518600 CUSTODIAL PERSONNEL 19,555,394 19,555,394 1,770,548 12,608,495 0 12,608,495 6,946,899 35.52% ‐90.95% 10.53%
519000 OTHER MANAGEMENT PERSONNEL 6,937,835 6,937,835 270,573 1,858,829 0 1,858,829 5,079,006 73.21% ‐96.10% ‐54.07%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,848,311 3,848,311 299,970 2,001,121 1,164 2,002,285 1,846,026 47.97% ‐92.21% ‐10.86%
519900 OTHER SALARIES & COMPENSATION 881,020 881,020 138,456 841,505 0 841,505 39,515 4.49% ‐84.28% 63.74%
521000 STATE HEALTH INSURANCE 11,044,593 11,044,593 716,664 4,771,681 0 4,771,681 6,272,912 56.80% ‐93.51% ‐25.94%
523000 TEACHERS RETIREMENT SYSTEM 6,216,485 6,216,485 395,856 2,630,939 0 2,630,939 3,585,545 57.68% ‐93.63% ‐27.45%
525000 UNEMPLOYMENT COMPENSATION 12,000 12,000 0 0 0 0 12,000 100.00% ‐100.00% ‐100.00%
527000 ON BEHALF PAYMENTS 2,250,000 2,250,000 0 0 0 0 2,250,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 2,561,235 2,561,235 222,448 1,525,206 0 1,525,206 1,036,030 40.45% ‐91.31% 2.09%
530000 PURCHASED PROF/TECH SERVICES 1,867,500 1,582,500 23,943 72,045 165,040 237,085 1,345,415 85.02% ‐98.49% ‐92.20%
530001 ARCHITECT/ENGINEER 0 0 0 0 0 0 0 NA NA NA
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 6,300,000 130,516 4,294,594 1,432,211 5,726,805 573,195 9.10% ‐97.93% 16.86%
541001 HAZMAT/ABATEMENT 1,500,000 825,000 0 116,662 186,686 303,348 521,652 63.23% ‐100.00% ‐75.76%
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 9,999,000 856,367 5,010,349 3,590,687 8,601,036 1,397,964 13.98% ‐91.44% ‐14.10%
543001 MAINTENANCE‐BUILDING‐REGION 1 300,000 300,000 37,514 127,166 79,037 206,203 93,797 31.27% ‐87.50% ‐27.33%
543002 MAINTENANCE‐BUILDING‐REGION 2 300,000 300,000 43,133 185,161 20,593 205,754 94,246 31.42% ‐85.62% 5.81%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 19,354 118,207 19,552 137,759 162,241 54.08% ‐93.55% ‐32.45%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 31,934 132,571 6,194 138,765 161,235 53.75% ‐89.36% ‐24.25%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 300,000 27,921 59,731 5,158 64,890 235,110 78.37% ‐90.69% ‐65.87%
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 15,097 87,729 77,134 164,863 135,137 45.05% ‐94.97% ‐49.87%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 28,190 88,546 29,695 118,241 181,759 60.59% ‐90.60% ‐49.40%
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 19,075,000 44,419 207,989 792,314 1,000,302 18,074,698 94.76% ‐99.77% ‐98.13%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 3,500,000 3,500,000 221,585 935,542 169,955 1,105,497 2,394,503 68.41% ‐93.67% ‐54.18%
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 7,875,000 651,805 1,862,810 1,238,882 3,101,692 4,773,308 60.61% ‐91.72% ‐59.45%
Page 6 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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
543014 MAINTENANCE‐VEHICLE 0 0 0 0 0 0 0 NA NA NA
543015 MAINTENANCE‐CONTINGENCY 0 0 0 0 0 0 0 NA NA NA
543016 MAINTENANCE‐EMERGENCY GENERATO 500,000 500,000 0 0 0 0 500,000 100.00% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 185,300 269,186 2,925 17,550 17,550 35,100 234,086 86.96% ‐98.91% ‐88.82%
544200 RENTAL OF EQUIPMENT & VEHICLES 2,225,000 2,125,000 93,583 932,291 507,210 1,439,501 685,499 32.26% ‐95.60% ‐24.79%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
549000 OTHER PURCHASED PROPERTY SERVI 1,593,260 2,893,260 28,336 101,234 53,400 154,634 2,738,627 94.66% ‐99.02% ‐94.00%
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% 30.79%
553000 COMMUNICATION 37,800 39,800 63 31,507 2,409 33,915 5,885 14.79% ‐99.84% 35.71%
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 4,343 48,377 0 48,377 351,623 87.91% ‐98.91% ‐79.27%
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% ‐96.68%
561000 SUPPLIES 3,665,193 4,099,193 148,949 586,752 772,372 1,359,123 2,740,069 66.84% ‐96.37% ‐75.46%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 53,000 61,000 723 4,936 5,476 10,412 50,588 82.93% ‐98.81% ‐86.13%
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 4,800,193 248,237 1,978,242 1,160,976 3,139,219 1,660,974 34.60% ‐94.83% ‐29.35%
561600 EXPENDABLE COMPUTER EQUIPMENT 45,000 50,000 0 3,996 4,998 8,994 41,006 82.01% ‐100.00% ‐86.30%
562000 ENERGY / ELECTRICITY 11,805,467 11,805,467 1,264,490 10,830,000 52,251 10,882,251 923,216 7.82% ‐89.29% 57.26%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 223,674 960,413 1,039,587 2,000,000 500,000 20.00% ‐91.05% ‐34.14%
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% 36.08%
571000 LAND ACQUISITION & DEVELOPMENT 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 0 250,000 0 151,151 7,507 158,658 91,342 36.54% ‐100.00% 3.65%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 1,132,574 0 169,442 238,750 408,191 724,383 63.96% ‐100.00% ‐74.35%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,220,000 6,465,000 69,151 969,146 2,285,958 3,255,103 3,209,897 49.65% ‐98.93% ‐74.30%
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 500,000 250,000 0 0 0 0 250,000 100.00% ‐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 3,761 13,384 45,656 59,040 105,960 64.22% ‐97.72% ‐86.09%
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 180,228,363 180,565,928 9,527,834 67,894,828 14,039,983 81,934,811 98,631,117 54.62% ‐94.72% ‐35.54%
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 1,764,620 9,349,212 0 9,349,212 9,310,373 49.90% ‐90.54% ‐14.11%
518100 MAINT PERSONNEL‐TRANS MECHANIC 10,166,649 11,071,391 1,198,967 9,251,077 0 9,251,077 1,820,314 16.44% ‐89.17% 43.24%
519000 OTHER MANAGEMENT PERSONNEL 10,311,878 10,610,042 120,508 1,246,075 0 1,246,075 9,363,967 88.26% ‐98.86% ‐79.87%
519100 OTHER ADMINISTRATIVE PERSONNEL 126,803 126,803 10,884 73,556 0 73,556 53,247 41.99% ‐91.42% ‐0.56%
519900 OTHER SALARIES & COMPENSATION 472,450 472,450 4,700 152,000 0 152,000 320,450 67.83% ‐99.01% ‐44.85%
521000 STATE HEALTH INSURANCE 7,541,100 7,541,100 517,860 2,719,168 0 2,719,168 4,821,932 63.94% ‐93.13% ‐38.19%
523000 TEACHERS RETIREMENT SYSTEM 1,707,064 1,707,064 115,355 801,798 0 801,798 905,265 53.03% ‐93.24% ‐19.48%
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 2,075,469 204,686 1,313,742 0 1,313,742 761,727 36.70% ‐90.14% 8.51%
530000 PURCHASED PROF/TECH SERVICES 2,196,950 1,396,318 56,937 151,616 53,294 204,910 1,191,408 85.32% ‐95.92% ‐81.39%
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% ‐99.65%
543000 REPAIR & MAINTENANCE SERVICE 2,165,500 2,165,500 16,930 23,502 105,657 129,159 2,036,341 94.04% ‐99.22% ‐98.14%
551900 STUD TRANSP PURCHASED‐OTH SRCE 500,000 927,000 17,726 372,117 200,401 572,518 354,482 38.24% ‐98.09% ‐31.18%
553000 COMMUNICATION 180,000 186,500 386 1,534 2,416 3,950 182,550 97.88% ‐99.79% ‐98.59%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,500 29,500 5,650 24,130 0 24,130 5,370 18.20% ‐80.85% 40.22%
558000 TRAVEL ‐ EMPLOYEES 145,000 143,900 4,872 21,854 0 21,854 122,047 84.81% ‐96.61% ‐73.97%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 6,138,060 1,528,060 9,932 205,882 435,308 641,190 886,870 58.04% ‐99.35% ‐76.90%
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% ‐97.04%
Page 7 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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
561500 EXPENDABLE EQUIPMENT 265,172 4,872,672 780,477 2,516,964 1,436,493 3,953,456 919,215 18.86% ‐83.98% ‐11.45%
561600 EXPENDABLE COMPUTER EQUIPMENT 58,108 58,108 178 7,074 485 7,559 50,549 86.99% ‐99.69% ‐79.13%
562000 ENERGY / ELECTRICITY 8,100,000 8,115,000 288,900 4,012,373 1,000,000 5,012,373 3,102,627 38.23% ‐96.44% ‐15.24%
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 1,958,990 1,958,990 1,371,439 41.18% ‐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 1,008 5,735 308 6,043 162,057 96.41% ‐99.40% ‐94.15%
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 5,120,574 32,263,512 5,193,366 37,456,878 44,138,314 54.09% ‐93.72% ‐32.22%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 48,247 459,212 0 459,212 (459,212) NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 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 1,554,748 131,547 850,456 0 850,456 704,293 45.30% ‐91.54% ‐6.23%
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 3,331,963 183,326 1,310,552 0 1,310,552 2,021,412 60.67% ‐94.50% ‐32.57%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,610,225 11,610,225 875,059 6,178,358 0 6,178,358 5,431,867 46.79% ‐92.46% ‐8.77%
519900 OTHER SALARIES & COMPENSATION 284,380 284,380 38,476 303,637 0 303,637 (19,257) ‐6.77% ‐86.47% 83.04%
519910 EXTRA ACTIVITY SALARIES 10,000 11,000 0 205 0 205 10,795 98.14% ‐100.00% ‐96.80%
521000 STATE HEALTH INSURANCE 2,018,520 2,018,520 139,860 936,960 0 936,960 1,081,560 53.58% ‐93.07% ‐20.43%
523000 TEACHERS RETIREMENT SYSTEM 3,123,804 3,123,804 217,894 1,504,159 0 1,504,159 1,619,645 51.85% ‐93.02% ‐17.45%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 14,534 93,411 0 93,411 (93,411) NA NA NA
525000 UNEMPLOYMENT COMPENSATION 10,000 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
527000 ON BEHALF PAYMENTS 555,000 555,000 0 0 0 0 555,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 454,181 454,181 48,107 348,239 0 348,239 105,942 23.33% ‐89.41% 31.44%
530000 PURCHASED PROF/TECH SERVICES 1,174,082 1,585,907 413,899 733,218 295,059 1,028,277 557,630 35.16% ‐73.90% ‐20.74%
530070 ADA‐PURCHASED PROF/TECH SERVIC 60,000 60,000 0 135 3,219 3,354 56,646 94.41% ‐100.00% ‐99.62%
543200 REPAIR & MAINT SERVICE‐TECH 44,132 2,097,012 274,198 1,286,833 805,109 2,091,942 5,070 0.24% ‐86.92% 5.20%
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 2,403,924 316,489 897,427 259,755 1,157,182 1,246,742 51.86% ‐86.83% ‐36.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,260 6,260 295 3,885 0 3,885 2,376 37.95% ‐95.30% 6.38%
558000 TRAVEL ‐ EMPLOYEES 210,000 210,000 5,099 25,791 299 26,091 183,910 87.58% ‐97.57% ‐78.95%
561000 SUPPLIES 629,600 642,600 7,579 15,402 47,643 63,045 579,555 90.19% ‐98.82% ‐95.89%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 2,000 0 1,438 0 1,438 562 28.08% ‐100.00% 23.29%
561200 COMPUTER SOFTWARE 0 651,622 0 626,318 0 626,318 25,304 3.88% ‐100.00% 64.77%
561500 EXPENDABLE EQUIPMENT 133,000 133,000 3,353 9,059 12,934 21,993 111,007 83.46% ‐97.48% ‐88.32%
561600 EXPENDABLE COMPUTER EQUIPMENT 42,000 41,800 0 13,671 5,135 18,806 22,994 55.01% ‐100.00% ‐43.93%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 2,500 0 1,531 1,181 2,712 (212) ‐8.50% ‐100.00% 4.98%
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 3,049 44,474 3,797 48,271 262,598 84.47% ‐99.02% ‐75.47%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 28,852,494 31,415,121 2,721,009 15,696,121 1,434,372 17,130,493 14,284,627 45.47% ‐91.34% ‐14.35%
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 54,586 497,454 0 497,454 (463,741) ‐1375.56% 61.92% 2429.52%
521000 STATE HEALTH INSURANCE 11,340 11,340 945 6,615 0 6,615 4,725 41.67% ‐91.67% 0.00%
523000 TEACHERS RETIREMENT SYSTEM 6,681 6,681 607 4,222 0 4,222 2,458 36.80% ‐90.91% 8.35%
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 3,940 36,414 0 36,414 (15,432) ‐73.55% ‐81.22% 197.52%
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
Page 8 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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
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 60,079 544,706 0 544,706 1,352,358 71.29% ‐96.83% ‐50.78%
SCHOOL NUTRITION PROGRAM 519900 OTHER SALARIES & COMPENSATION 0 0 1,600 83,200 0 83,200 (83,200) NA NA NA
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 0 0 72 5,685 0 5,685 (5,685) 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 1,672 88,885 0 88,885 916,115 91.16% ‐99.83% ‐84.84%
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 1,235,000 0 2,964 0 2,964 1,232,036 99.76% ‐100.00% ‐99.59%
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 1,281,246 0 2,964 0 2,964 1,278,283 99.77% ‐100.00% ‐99.60%
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 1,325,425,689 106,249,986 630,385,735 35,641,709 666,027,444 659,398,245 49.75% ‐91.98% ‐18.47%
** Gold Case Payment $22,500,000
Page 9 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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 2,755,875 17,961,860 0 17,961,860 13,621,485 43.13% ‐91.27% ‐2.51%
419951 10% ‐ OTHER LOCAL REVENUES (309,752) (277,352) 60,262 289,153 0 289,153 (566,505) 204.25% ‐121.73% ‐278.72%
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 2,816,137 18,251,013 0 18,251,013 13,112,930 41.81% ‐91.02% ‐0.24%
INTEREST 415000 INVESTMENT INCOME 0 0 1,029 4,972 0 4,972 (4,972) NA NA NA
INTEREST Total 0 0 1,029 4,972 0 4,972 (4,972) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 12,946,252 12,946,252 1,242,929 8,062,145 0 8,062,145 4,884,107 37.73% ‐90.40% 6.76%
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% ‐72.95%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 15,490,841 15,250,907 1,242,929 8,425,859 0 8,425,859 6,825,048 44.75% ‐91.85% ‐5.29%
FEDERAL SOURCES 445200 OTH FED GRANTS THRU GA DOE 73,880,840 100,063,552 2,501,723 34,764,609 0 34,764,609 65,298,943 65.26% ‐97.50% ‐40.44%
445300 ALL OTHER FEDERAL GRANTS 2,555,269 3,615,159 268,844 1,571,074 0 1,571,074 2,044,084 56.54% ‐92.56% ‐25.50%
445350 CARES ACT‐ESSER 351,475,415 499,838,136 0 52,741,035 0 52,741,035 447,097,101 89.45% ‐100.00% ‐81.91%
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 428,232,611 604,623,997 2,770,567 89,076,718 0 89,076,718 515,547,279 85.27% ‐99.54% ‐74.74%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,445,423 4,445,423 60,262 289,153 0 289,153 4,156,270 93.50% ‐98.64% ‐88.85%
459950 OTHER SOURCE 0 705 0 1,410 0 1,410 (705) ‐100.00% ‐100.00% 242.86%
TRANSFERS AND OTHER LOCAL Total 4,445,423 4,446,128 60,262 290,563 0 290,563 4,155,565 93.46% ‐98.64% ‐88.80%
TOTAL REVENUE 479,162,818 655,684,975 6,890,924 116,049,124 0 116,049,124 539,635,850 82.30% ‐98.95% ‐69.66%
INSTRUCTION 511000 TEACHERS 14,500,556 52,293,053 1,505,935 7,058,622 149 7,058,771 45,234,282 86.50% ‐97.12% ‐76.86%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 34,680 1,030 12,887 0 12,887 21,793 62.84% ‐97.03% ‐36.30%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 33,322 28,365 179,097 0 179,097 (145,775) ‐437.47% ‐14.88% 821.38%
511600 PROF DEVELOPMENT STIPENDS 153,500 100,000 0 0 0 0 100,000 100.00% ‐100.00% ‐100.00%
511700 EXTENDED YEAR 0 981,081 493 28,603 0 28,603 952,478 97.08% ‐99.95% ‐95.00%
511800 ART ‐ MUSIC ‐ PE 30,090 65,652 2,907 14,536 0 14,536 51,116 77.86% ‐95.57% ‐62.05%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 5,025,452 7,019,373 393,470 2,122,798 0 2,122,798 4,896,575 69.76% ‐94.39% ‐48.16%
514500 INTERPRETER 330,351 311,069 21,971 111,868 0 111,868 199,201 64.04% ‐92.94% ‐38.35%
516100 TECHNOLOGY SPECIALIST 161,581 171,245 14,270 71,352 0 71,352 99,893 58.33% ‐91.67% ‐28.57%
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 1,957,643 0 1,957,643 2,130,426 52.11% ‐100.00% ‐17.91%
519900 OTHER SALARIES & COMPENSATION 21,510,000 39,293,662 148,138 3,978,496 0 3,978,496 35,315,166 89.87% ‐99.62% ‐82.64%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 4,014,833 10,923,550 288,225 1,401,796 0 1,401,796 9,521,754 87.17% ‐97.36% ‐78.00%
523000 TEACHERS RETIREMENT SYSTEM 3,945,245 15,183,974 326,708 2,148,116 0 2,148,116 13,035,858 85.85% ‐97.85% ‐75.75%
529000 OTHER EMPLOYEE BENEFITS 1,226,272 3,327,205 73,445 514,643 0 514,643 2,812,561 84.53% ‐97.79% ‐73.48%
Page 10 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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 6,449,152 158,386 671,168 482,707 1,153,874 5,295,278 82.11% ‐97.54% ‐82.16%
532100 CONTRACTED SERV‐TEACHERS 1,998,053 8,300,345 704,229 1,717,171 14,305 1,731,476 6,568,870 79.14% ‐91.52% ‐64.53%
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 3,002,600 600 600 1,865 2,465 3,000,135 99.92% ‐99.98% ‐99.97%
553200 COMMUNICATION‐WEB SUBSCRPT/L 5,887,936 7,411,472 936,358 2,940,123 413,493 3,353,616 4,057,856 54.75% ‐87.37% ‐31.99%
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 0 (237) 11,200 10,963 37,304 77.29% ‐100.00% ‐100.84%
559500 OTHER PURCHASED SERVICES 28,000 0 0 579 0 579 (579) NA NA NA
561000 SUPPLIES 4,507,062 6,533,862 142,577 1,123,499 442,511 1,566,009 4,967,853 76.03% ‐97.82% ‐70.52%
561099 SURPLUS 0 4,020,367 8,326 110,826 0 110,826 3,909,541 97.24% ‐99.79% ‐95.27%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 279,553 248,037 10,008 48,521 9,851 58,371 189,666 76.47% ‐95.97% ‐66.47%
561200 COMPUTER SOFTWARE 717,408 310,946 11,361 69,498 17,522 87,020 223,926 72.01% ‐96.35% ‐61.69%
561500 EXPENDABLE EQUIPMENT 1,138,575 4,335,067 85,572 408,182 279,529 687,711 3,647,356 84.14% ‐98.03% ‐83.86%
561600 EXPENDABLE COMPUTER EQUIPMEN 1,308,791 50,974,230 73,129 1,800,009 3,581,154 5,381,163 45,593,067 89.44% ‐99.86% ‐93.95%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 934,970 0 5,814 0 5,814 929,156 99.38% ‐100.00% ‐98.93%
564100 TEXTBOOKS ‐ PRINTED 11,348,723 11,372,494 0 4,062 2,678 6,740 11,365,754 99.94% ‐100.00% ‐99.94%
564200 BOOKS (OTHER THAN TEXTBOOKS) 511,190 2,872,348 8,068 191,365 104,867 296,232 2,576,116 89.69% ‐99.72% ‐88.58%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 498,098 517,453 14,577 14,577 49,313 63,890 453,563 87.65% ‐97.18% ‐95.17%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 32,955 0 104,995 452 105,447 (72,492) ‐219.97% ‐100.00% 446.17%
581000 DUES AND FEES 85,434 1,000 0 3,440 2,400 5,840 (4,840) ‐483.99% ‐100.00% 489.69%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 122,137,372 241,762,038 4,958,148 28,814,647 5,413,995 34,228,642 207,533,396 85.84% ‐97.95% ‐79.57%
PUPIL SERVICES 511000 TEACHERS 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 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 0 0 0 0 0 0 NA NA NA
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 30,073 0 30,073 43,102 58.90% ‐91.78% ‐29.55%
516400 PHYS/OCCUP/SPEECH THERAPIST 0 0 0 0 0 0 0 NA NA NA
516500 LIBRARIAN/MEDIA SPECIALIST 0 0 0 0 0 0 0 NA NA NA
517100 TEACHER SUPT SPEC/DIAG/AUDIO 1,253,849 979,311 90,923 474,731 0 474,731 504,580 51.52% ‐90.72% ‐16.90%
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 369,497 146,669 10,528 51,913 0 51,913 94,756 64.61% ‐92.82% ‐39.32%
517700 FAMILY SERVICES/PARENT COORD 500,194 1,681,902 100,677 625,239 0 625,239 1,056,663 62.83% ‐94.01% ‐36.27%
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 21,572 136,022 0 136,022 107,470 44.14% ‐91.14% ‐4.23%
519100 OTHER ADMINISTRATIVE PERSONNE 333,659 1,120,592 20,698 161,251 0 161,251 959,341 85.61% ‐98.15% ‐75.33%
519900 OTHER SALARIES & COMPENSATION 3,324,720 6,080,213 895,788 4,450,550 0 4,450,550 1,629,663 26.80% ‐85.27% 25.48%
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 1,141,941 143,325 708,908 0 708,908 433,033 37.92% ‐87.45% 6.42%
523000 TEACHERS RETIREMENT SYSTEM 744,373 1,185,328 221,280 1,109,524 0 1,109,524 75,804 6.40% ‐81.33% 60.47%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 0 0 0 0 NA NA NA
Page 11 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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
529000 OTHER EMPLOYEE BENEFITS 161,561 292,652 42,413 217,048 0 217,048 75,604 25.83% ‐85.51% 27.14%
530000 PURCHASED PROF/TECH SERVICES 37,726,652 10,539,053 451,425 1,857,327 1,660,707 3,518,034 7,021,019 66.62% ‐95.72% ‐69.79%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 2,500 0 2,500 (2,500) NA NA NA
553000 COMMUNICATION 82,727 93,476 3,696 15,580 2,194 17,774 75,702 80.99% ‐96.05% ‐71.43%
553200 COMMUNICATION‐WEB SUBSCRPT/L 114,158 2,013,861 2,000 488,030 16,834 504,864 1,508,997 74.93% ‐99.90% ‐58.46%
558000 TRAVEL ‐ EMPLOYEES 34,000 50,000 103 1,209 0 1,209 48,791 97.58% ‐99.79% ‐95.85%
559500 OTHER PURCHASED SERVICES 8,000 11,422 0 0 0 0 11,422 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 447,032 687,560 59,494 205,954 79,213 285,166 402,394 58.52% ‐91.35% ‐48.65%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,260 6,876 0 3,262 0 3,262 3,614 52.56% ‐100.00% ‐18.68%
561200 COMPUTER SOFTWARE 4,742 4,742 0 0 642 642 4,100 86.47% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 25,351 161,758 3,157 59,891 17,152 77,043 84,714 52.37% ‐98.05% ‐36.53%
561600 EXPENDABLE COMPUTER EQUIPMEN 88,492 154,802 0 27,460 44,970 72,430 82,372 53.21% ‐100.00% ‐69.59%
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) 93,116 105,173 832 6,835 15,221 22,056 83,117 79.03% ‐99.21% ‐88.86%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 30,380 20,000 30,000 19,200 49,200 (18,820) ‐61.95% ‐34.17% 69.28%
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 21,300 120 120 303 423 20,878 98.02% ‐99.44% ‐99.03%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 46,443,789 26,999,384 2,094,046 10,665,980 1,856,434 12,522,414 14,476,970 53.62% ‐92.24% ‐32.28%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 184,284 0 4,397 4,397 0 4,397 (4,397) NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 540 90 2,160 0 2,160 (1,620) ‐299.77% ‐83.34% 585.32%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 2,000 0 409 0 409 1,591 79.53% ‐100.00% ‐64.90%
511600 PROF DEVELOPMENT STIPENDS 0 7,750 0 16,119 0 16,119 (8,369) ‐107.98% ‐100.00% 256.54%
514000 AIDES AND PARAPROFESSIONALS 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 50,001 53,871 4,503 45,744 0 45,744 8,127 15.09% ‐91.64% 45.57%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 330,603 344,590 28,325 197,496 0 197,496 147,093 42.69% ‐91.78% ‐1.75%
519100 OTHER ADMINISTRATIVE PERSONNE 0 95,267 6,616 126,545 0 126,545 (31,278) ‐32.83% ‐93.06% 127.71%
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 2,835 21,349 0 21,349 24,011 52.94% ‐93.75% ‐19.32%
523000 TEACHERS RETIREMENT SYSTEM 111,910 76,900 6,559 48,007 0 48,007 28,893 37.57% ‐91.47% 7.02%
529000 OTHER EMPLOYEE BENEFITS 14,719 25,715 1,996 17,727 0 17,727 7,988 31.06% ‐92.24% 18.18%
530000 PURCHASED PROF/TECH SERVICES 27,175,748 876,928 8,723 13,023 15,277 28,300 848,628 96.77% ‐99.01% ‐97.45%
530001 ARCHITECT/ENGINEER 0 0 0 0 0 0 0 NA NA NA
530003 OTHER COST‐PROFESSIONAL TECH 0 0 0 0 0 0 0 NA NA NA
532100 CONTRACTED SERV‐TEACHERS 60,000 45,000 0 29,475 0 29,475 15,525 34.50% ‐100.00% 12.29%
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 7,635 1,308,467 0 1,308,467 1,301 0.10% ‐99.42% 71.26%
558000 TRAVEL ‐ EMPLOYEES 36,779 83,465 5,239 12,897 683 13,580 69,885 83.73% ‐93.72% ‐73.51%
559500 OTHER PURCHASED SERVICES 0 53,912 1,390 30,299 16,410 46,709 7,203 13.36% ‐97.42% ‐3.65%
561000 SUPPLIES 208,400 488,304 38,670 256,148 143,662 399,810 88,494 18.12% ‐92.08% ‐10.07%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 14,150 14,956 200 1,362 4,826 6,188 8,769 58.63% ‐98.66% ‐84.39%
561200 COMPUTER SOFTWARE 309,583 343,231 5,000 61,073 6,596 67,668 275,563 80.28% ‐98.54% ‐69.50%
561500 EXPENDABLE EQUIPMENT 8,000 392,874 61,214 98,666 239,598 338,264 54,610 13.90% ‐84.42% ‐56.95%
561600 EXPENDABLE COMPUTER EQUIPMEN 29,500 34,348 6,795 9,273 2,120 11,394 22,954 66.83% ‐80.22% ‐53.72%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 3,017 20,782 97 6,548 2,155 8,703 12,079 58.12% ‐99.53% ‐45.99%
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 48,335 0 14,008 1,230 15,238 33,097 68.47% ‐100.00% ‐50.32%
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 4,375,396 190,284 2,321,191 432,557 2,753,748 1,621,648 37.06% ‐95.65% ‐9.06%
INSTRUCTIONAL STAFF TRAINING 511000 TEACHERS 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 31,080 0 6,212 0 6,212 24,868 80.01% ‐100.00% ‐65.74%
Page 12 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 52,040 0 0 0 0 52,040 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 54,226 10,005,405 10,790 915,626 0 915,626 9,089,779 90.85% ‐99.89% ‐84.31%
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 6,000 6,000 3,000 9,000 51,000 85.00% ‐90.00% ‐82.86%
519100 OTHER ADMINISTRATIVE PERSONNE 2,477,064 14,863,455 260,900 5,053,114 0 5,053,114 9,810,341 66.00% ‐98.24% ‐41.72%
519900 OTHER SALARIES & COMPENSATION 11,394,197 3,799,000 862,360 887,837 0 887,837 2,911,163 76.63% ‐77.30% ‐59.94%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 1,576,260 2,079,565 146,475 746,565 0 746,565 1,333,000 64.10% ‐92.96% ‐38.46%
523000 TEACHERS RETIREMENT SYSTEM 2,420,051 3,076,472 222,810 1,165,164 0 1,165,164 1,911,308 62.13% ‐92.76% ‐35.07%
529000 OTHER EMPLOYEE BENEFITS 375,254 693,931 42,171 246,987 0 246,987 446,944 64.41% ‐93.92% ‐38.98%
530000 PURCHASED PROF/TECH SERVICES 27,412,633 4,500,088 136,144 642,539 375,339 1,017,878 3,482,210 77.38% ‐96.97% ‐75.52%
532100 CONTRACTED SERV‐TEACHERS 0 43,473 0 0 0 0 43,473 100.00% ‐100.00% ‐100.00%
536100 PER DIEM AND FEES 0 28,563 10,500 10,500 0 10,500 18,063 63.24% ‐63.24% ‐36.98%
536200 PER DIEM AND FEES ‐ EXPENSES 0 0 0 0 0 0 0 NA NA NA
553200 COMMUNICATION‐WEB SUBSCRPT/L 51,649 1,194,053 0 692,884 5,625 698,509 495,544 41.50% ‐100.00% ‐0.52%
558000 TRAVEL ‐ EMPLOYEES 118,573 1,075,197 16,952 79,126 1,405 80,531 994,666 92.51% ‐98.42% ‐87.38%
559500 OTHER PURCHASED SERVICES 0 20,299 0 0 0 0 20,299 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 166,812 1,232,550 2,333 168,809 25,801 194,610 1,037,940 84.21% ‐99.81% ‐76.52%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 36,279 1,080 0 7,920 0 7,920 (6,840) ‐633.33% ‐100.00% 1157.14%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 2,400 1,627,585 0 0 650 650 1,626,935 99.96% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,840 85,500 0 37,920 0 37,920 47,580 55.65% ‐100.00% ‐23.97%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 389,277 4,790,343 19,621 192,556 19,520 212,076 4,578,267 95.57% ‐99.59% ‐93.11%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 689,150 2,711,607 39,034 79,965 7,234 87,199 2,624,407 96.78% ‐98.56% ‐94.94%
589000 OTHER EXPENDITURES 0 375 0 0 0 0 375 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 47,260,665 51,971,660 1,776,090 10,939,723 438,573 11,378,297 40,593,363 78.11% ‐96.58% ‐63.92%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 1,282 1,282 0 1,282 (1,282) 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 98 98 0 98 148,302 99.93% ‐99.93% ‐99.89%
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 77,600 1,746 26,794 6,876 33,669 43,931 56.61% ‐97.75% ‐40.81%
EDUCATIONAL MEDIA SERVICES Total 2,893,575 6,046,882 3,126 28,173 6,876 35,049 6,011,833 99.42% ‐99.95% ‐99.20%
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 1,664 0 1,664 (1,664) NA NA NA
514200 SALARY OF CLERICAL STAFF 18,209 381,688 13,160 99,459 0 99,459 282,229 73.94% ‐96.55% ‐55.33%
514800 ACCOUNTANT 0 0 23,160 23,160 0 23,160 (23,160) NA NA NA
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 114,614 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 1,801,624 373,473 134,331 297,882 0 297,882 75,591 20.24% ‐64.03% 36.73%
519100 OTHER ADMINISTRATIVE PERSONNE 313,385 3,158,881 55,356 1,209,259 0 1,209,259 1,949,621 61.72% ‐98.25% ‐34.37%
519900 OTHER SALARIES & COMPENSATION 1,200,000 2,430,380 0 10,000 0 10,000 2,420,380 99.59% ‐100.00% ‐99.29%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 246,645 502,362 19,136 151,661 0 151,661 350,701 69.81% ‐96.19% ‐48.25%
523000 TEACHERS RETIREMENT SYSTEM 445,296 836,306 40,204 394,445 0 394,445 441,860 52.83% ‐95.19% ‐19.15%
529000 OTHER EMPLOYEE BENEFITS 91,368 197,717 8,934 69,959 0 69,959 127,759 64.62% ‐95.48% ‐39.34%
530000 PURCHASED PROF/TECH SERVICES (5,635,750) 426,500 25,399 137,223 80,289 217,512 208,988 49.00% ‐94.04% ‐44.84%
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
Page 13 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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
553000 COMMUNICATION 1,575 20,000 0 34 0 34 19,966 99.83% ‐100.00% ‐99.71%
553200 COMMUNICATION‐WEB SUBSCRPT/L 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 7,300 25,000 621 13,768 0 13,768 11,232 44.93% ‐97.51% ‐5.59%
561000 SUPPLIES 49,792 96,155 0 9,646 5,008 14,654 81,501 84.76% ‐100.00% ‐82.80%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 6,950 5,400 0 243 41 284 5,116 94.73% ‐100.00% ‐92.29%
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% ‐55.18%
561600 EXPENDABLE COMPUTER EQUIPMEN 12,200 50,852 996 87,748 9,167 96,915 (46,063) ‐90.58% ‐98.04% 195.81%
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 18,000 0 4,260 0 4,260 13,740 76.33% ‐100.00% ‐59.43%
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) 8,534,549 322,960 2,512,459 94,506 2,606,965 5,927,584 69.45% ‐96.22% ‐49.53%
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 42,744 0 42,744 51,621 54.70% ‐95.58% ‐22.35%
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 59,883 380,729 0 380,729 124,521 24.65% ‐88.15% 29.18%
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 82,215 0 82,215 53,865 39.58% ‐90.28% 3.57%
523000 TEACHERS RETIREMENT SYSTEM 119,117 208,863 17,425 100,788 0 100,788 108,075 51.74% ‐91.66% ‐17.28%
529000 OTHER EMPLOYEE BENEFITS 60,984 117,413 3,517 20,385 0 20,385 97,028 82.64% ‐97.00% ‐70.24%
530000 PURCHASED PROF/TECH SERVICES 26,144,855 473,311 0 0 0 0 473,311 100.00% ‐100.00% ‐100.00%
531000 CONTRACTED SERVICE ‐ADMIN 0 0 0 0 0 0 0 NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 0 1,650 0 145 1,438 1,583 67 4.07% ‐100.00% ‐84.96%
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 1,400 13,457 882 14,338 2,152 13.05% ‐91.51% 39.89%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 845,000 0 0 20,510 0 20,510 (20,510) 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% 34.96%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 94,724 1,861 96,584 (96,584) 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 69,587,381 0 0 0 0 69,587,381 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 52,410,582 74,975,424 99,623 758,531 4,181 762,712 74,212,712 98.98% ‐99.87% ‐98.27%
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 85,540 0 85,540 53,539 38.50% ‐90.83% 5.44%
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% ‐97.71%
521000 STATE HEALTH INSURANCE 45,360 34,020 3,780 19,845 0 19,845 14,175 41.67% ‐88.89% 0.00%
523000 TEACHERS RETIREMENT SYSTEM 30,770 27,552 2,549 15,404 0 15,404 12,148 44.09% ‐90.75% ‐4.15%
529000 OTHER EMPLOYEE BENEFITS 45,364 82,850 570 4,938 0 4,938 77,912 94.04% ‐99.31% ‐89.78%
530000 PURCHASED PROF/TECH SERVICES 26,237,645 513,221 18,000 18,000 0 18,000 495,221 96.49% ‐96.49% ‐93.99%
553000 COMMUNICATION 2,000 0 0 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 37,655 184,725 0 184,725 3,627,248 95.15% ‐99.01% ‐91.69%
Page 14 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514800 ACCOUNTANT 135,111 135,111 6,992 141,369 0 141,369 (6,258) ‐4.63% ‐94.83% 79.37%
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% ‐3.64%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 15,000 (336) (128) 336 208 14,792 98.61% ‐102.24% ‐101.46%
561500 EXPENDABLE EQUIPMENT 0 35,000 0 17,860 409 18,269 16,731 47.80% ‐100.00% ‐12.52%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 85,000 0 2,421 0 2,421 82,579 97.15% ‐100.00% ‐95.12%
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 6,656 167,143 1,024 168,168 134,629 44.46% ‐97.80% ‐5.37%
MAINTENANCE AND OPERATION OF PLANT SERVICES 518000 BUS DRIVERS 0 0 392 867 0 867 (867) NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 0 24,172 293 1,434 0 1,434 22,738 94.07% ‐98.79% ‐89.83%
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% ‐99.95%
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 64,766 142,710 52 213 0 213 142,497 99.85% ‐99.96% ‐99.74%
530000 PURCHASED PROF/TECH SERVICES 27,373,820 3,822,742 51,187 287,915 13,100 301,015 3,521,727 92.13% ‐98.66% ‐87.09%
541000 WATER‐SEWER & CLEANING SERVIC 50,000 50,000 2,050 53,989 1,100 55,089 (5,089) ‐10.18% ‐95.90% 85.10%
543000 REPAIR & MAINTENANCE SERVICE 7,945,000 6,945,000 0 (40,207) 5,605 (34,602) 6,979,602 100.50% ‐100.00% ‐100.99%
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%
544100 RENTAL OF LAND OR BUILDINGS 0 42,080 0 0 0 0 42,080 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 0 1,141,050 0 0 1,141,050 1,141,050 0 0.00% ‐100.00% ‐100.00%
561000 SUPPLIES 26,815,394 36,637,705 19,445 130,561 244,907 375,468 36,262,237 98.98% ‐99.95% ‐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 3,353,335 30,275 85,405 81,957 167,362 3,185,973 95.01% ‐99.10% ‐95.63%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 1,858,781 0 0 1,858,781 1,858,781 0 0.00% ‐100.00% ‐100.00%
562000 ENERGY / ELECTRICITY 7,204 0 0 0 0 0 0 NA NA NA
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 411,131 0 0 0 0 411,131 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 3,750,000 0 0 48,110 24,041 72,151 (72,151) NA NA NA
573400 PURCHASE/LEASE EQUIPMENT‐TECH (55,995) 0 0 0 1,050 1,050 (1,050) 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 63,066,781 103,695 569,698 3,371,591 3,941,289 59,125,492 93.75% ‐99.84% ‐98.45%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 357,399 0 253,522 0 253,522 103,877 29.06% ‐100.00% 21.60%
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% ‐99.90%
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 95,021 0 42 0 42 94,979 99.96% ‐100.00% ‐99.92%
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 69,000 0 1,560 2,440 4,000 65,000 94.20% ‐100.00% ‐96.12%
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
Page 15 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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
559500 OTHER PURCHASED SERVICES 61,839 56,802 0 0 0 0 56,802 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
562000 ENERGY / ELECTRICITY 128,851 200,409 0 68,009 31 68,039 132,369 66.05% ‐100.00% ‐41.83%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
573200 PURCHASE/LEASE ‐ BUSES 0 0 0 0 0 NA NA NA
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 3,401,630 0 324,720 2,922 327,641 3,073,989 90.37% ‐100.00% ‐83.64%
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 65,643 0 0 0 0 65,643 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 198,170 103,950 17,636 122,893 0 122,893 (18,943) ‐18.22% ‐83.03% 102.67%
519900 OTHER SALARIES & COMPENSATION 42,239,799 0 8,868 1,120,668 0 1,120,668 (1,120,668) NA NA NA
521000 STATE HEALTH INSURANCE 25,515 35,760 1,890 8,505 0 8,505 27,255 76.22% ‐94.71% ‐59.23%
523000 TEACHERS RETIREMENT SYSTEM 50,424 45,478 4,291 29,905 0 29,905 15,572 34.24% ‐90.56% 12.73%
529000 OTHER EMPLOYEE BENEFITS 6,745 4,248 1,366 37,205 0 37,205 (32,957) ‐775.74% ‐67.85% 1401.28%
530000 PURCHASED PROF/TECH SERVICES 26,298,445 2,966,862 1,079,831 2,139,451 249 2,139,700 827,162 27.88% ‐63.60% 23.62%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 4,282 155,360 2,677 158,037 (158,037) NA NA NA
553000 COMMUNICATION 8,335 8,335 26,054 136,722 287,122 423,844 (415,509) ‐4985.12% 212.59% 2712.01%
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 42,500 101 700 0 700 41,800 98.35% ‐99.76% ‐97.17%
561000 SUPPLIES 209,500 209,500 0 1,589 1,162 2,751 206,749 98.69% ‐100.00% ‐98.70%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 2,100 0 0 0 0 2,100 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 95,000 101,055 0 1,444 3,449 4,893 96,162 95.16% ‐100.00% ‐97.55%
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 0 0 25,376 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 11,566,415 0 23,744 40,516 800 41,316 (41,316) 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 4,146,217 1,168,063 3,794,958 295,459 4,090,417 55,800 1.35% ‐71.83% 56.91%
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 0 10,228 10,228 0 10,228 (10,228) NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 79,750 0 79,750 (79,750) NA NA NA
521000 STATE HEALTH INSURANCE 79,380 0 1,654 1,654 0 1,654 (1,654) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 95,072 0 2,044 2,044 0 2,044 (2,044) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 12,718 0 287 3,379 0 3,379 (3,379) NA NA NA
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% ‐54.29%
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% ‐99.00%
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 2,279,440 14,212 105,576 2,955 108,531 2,170,909 95.24% ‐99.38% ‐92.06%
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%
Page 16 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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
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%
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 10,000 119,763 0 119,763 214,798 64.20% ‐97.01% ‐38.63%
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% ‐52.84%
563500 FOOD ACQUISITIONS ‐ USDA 0 0 0 0 0 0 0 NA NA NA
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 6,395 0 0 0 0 6,395 100.00% ‐100.00% ‐100.00%
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 22,075,910 10,000 2,102,331 0 2,102,331 19,973,579 90.48% ‐99.95% ‐83.67%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 125,000 125,000 59,820 311,659 0 311,659 (186,659) ‐149.33% ‐52.14% 327.42%
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 1,764 10,238 0 10,238 (6,925) ‐209.03% ‐46.76% 429.77%
530000 PURCHASED PROF/TECH SERVICES 430,000 430,000 90,056 338,301 8,757 347,058 82,942 19.29% ‐79.06% 34.87%
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 20,000 916 6,291 3,040 9,331 10,669 53.34% ‐95.42% ‐46.07%
530500 ATHLETIC EVENT STAFF 128,000 188,000 6,739 177,519 0 177,519 10,481 5.57% ‐96.42% 61.87%
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 8,000 643 5,246 1,352 6,597 1,403 17.53% ‐91.96% 12.40%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 45,000 45,000 0 8,233 56 8,289 36,711 81.58% ‐100.00% ‐68.64%
558200 PLAYOFF PAYOUT 30,000 50,000 10,386 23,361 6,700 30,061 19,939 39.88% ‐79.23% ‐19.91%
561000 SUPPLIES 226,082 26,082 962 14,626 9,790 24,416 1,666 6.39% ‐96.31% ‐3.87%
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 50,000 0 40,410 1,281 41,691 8,309 16.62% ‐100.00% 38.55%
561510 ATHLETICS UNIFORMS 350,000 280,000 31,140 189,227 111,566 300,793 (20,793) ‐7.43% ‐88.88% 15.85%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 200,000 490,000 52,875 410,340 180,012 590,352 (100,352) ‐20.48% ‐89.21% 43.56%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 175,000 175,000 0 5,739 16,755 22,494 152,506 87.15% ‐100.00% ‐94.38%
581000 DUES AND FEES 60,000 60,000 8,326 48,435 3,390 51,825 8,175 13.62% ‐86.12% 38.39%
581300 ATHLETICS‐HOTEL 40,000 40,000 10,710 11,288 0 11,288 28,712 71.78% ‐73.23% ‐51.62%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS Total 2,025,395 2,025,395 274,336 1,600,912 356,600 1,957,512 67,884 3.35% ‐86.46% 35.50%
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 3,228,930 367,133 911,182 2,151,981 3,063,163 165,767 5.13% ‐88.63% ‐51.62%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 112,283,070 0 0 0 0 112,283,070 100.00% ‐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 158,786,775 120,000,000 367,133 911,182 2,151,981 3,063,163 116,936,837 97.45% ‐99.69% ‐98.70%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 856,345 856,345 60,262 289,153 0 289,153 567,192 66.23% ‐92.96% ‐42.12%
599000 OTHER USES 0 0 1,671,137 11,825,837 0 11,825,837 (11,825,837) 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%
Page 17 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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
TRANSFERS & OTHER OUTLAYS Total 23,086,645 23,086,645 1,731,399 12,114,990 0 12,114,990 10,971,655 47.52% ‐92.50% ‐10.04%
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% ‐98.00% ‐79.73%
Page 18 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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% 13.57%
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% 13.57%
TOTAL REVENUE 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75% ‐100.00% 13.57%
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% ‐70.42%
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% 20.41%
DEBT SERVICE Total 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75% ‐100.00% 13.57%
TOTAL EXPENDITURES 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75% ‐100.00% 13.57%
Page 19 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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 14,782,772 78,016,147 0 78,016,147 350,983,853 81.81% ‐96.55% ‐68.82%
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 14,782,772 78,016,147 0 78,016,147 350,993,853 81.81% ‐96.55% ‐68.83%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 495,267 1,518,139 0 1,518,139 1,281,861 45.78% ‐82.31% ‐7.05%
INTEREST Total 2,800,000 2,800,000 495,267 1,518,139 0 1,518,139 1,281,861 45.78% ‐82.31% ‐7.05%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 86,512 86,512 0 86,512 (86,512) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DOE 0 0 0 0 0 NA NA NA
STATE SOURCES Total 0 0 86,512 86,512 0 86,512 (86,512) 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 15,364,550 79,620,797 0 79,620,797 352,189,203 81.56% ‐96.44% ‐68.39%
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) 178,243 911,529 1,785,461 2,696,990 (3,656,990) 380.94% ‐118.57% ‐262.77%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 67,730 182,647 709,454 892,102 67,898 7.07% ‐92.94% ‐67.38%
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 5,000 245,973 1,094,177 2,494,915 3,589,092 (3,584,092) ‐71681.84% 4819.47% 37414.62%
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 0 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 0 1,916 0 1,916 (1,916) NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES 519000 OTHER MANAGEMENT PERSONNEL 10,000,000 10,000,000 0 254,325 0 254,325 9,745,675 97.46% ‐100.00% ‐95.64%
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 30,759 0 30,759 (30,759) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 48,116 0 48,116 (48,116) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 8,894 0 8,894 (8,894) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 5,294 90,000 0 26,656 1,778 28,435 61,566 68.41% ‐100.00% ‐49.23%
543000 REPAIR & MAINTENANCE SERVICE 0 2,279 0 0 0 0 2,279 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 30,000 1,110,000 178,782 638,434 143,566 782,000 328,000 29.55% ‐83.89% ‐1.40%
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 20 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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 10,045,882 11,202,279 178,782 1,007,185 145,344 1,152,529 10,049,750 89.71% ‐98.40% ‐84.59%
STUDENT TRANSPORTATION SERVICE 573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
573200 PURCHASE/LEASE ‐ BUSES 1,000,000 1,000,000 0 737,700 0 737,700 262,300 26.23% ‐100.00% 26.46%
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 0 737,700 0 737,700 262,300 26.23% ‐100.00% 26.46%
SUPPORT SERVICES ‐ CENTRAL 529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 18,000,000 18,000,000 0 0 0 0 18,000,000 100.00% ‐100.00% ‐100.00%
574400 DEPRECIATION EXPENSE‐EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 0 0 0 0 18,000,000 100.00% ‐100.00% ‐100.00%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 514200 SALARY OF CLERICAL STAFF 39,562 39,562 0 0 0 0 39,562 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS 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 69,498 198,762 0 198,762 4,714,200 95.95% ‐98.59% ‐93.06%
521000 STATE HEALTH INSURANCE 467,208 467,208 8,316 25,184 0 25,184 442,024 94.61% ‐98.22% ‐90.76%
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 11,989 37,778 0 37,778 705,697 94.92% ‐98.39% ‐91.29%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 2,385 6,834 0 6,834 92,843 93.14% ‐97.61% ‐88.25%
530000 PURCHASED PROF/TECH SERVICES 2,538,975 451,138 9,593 499,989 11,948 511,938 (60,800) ‐13.48% ‐97.87% 89.99%
530001 ARCHITECT/ENGINEER 8,318,082 35,718,245 151,930 1,905,283 5,140,422 7,045,705 28,672,540 80.27% ‐99.57% ‐90.86%
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% ‐98.88%
561600 EXPENDABLE COMPUTER EQUIPMEN 3,259,000 6,221,875 0 1,357,899 0 1,357,899 4,863,975 78.18% ‐100.00% ‐62.59%
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 694,936,550 373,356,074 1,940,459 12,806,730 39,851,529 52,658,259 320,697,816 85.90% ‐99.48% ‐94.12%
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% ‐99.83%
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) 4,293,161 234,543 504,841 850,912 1,355,752 2,937,409 68.42% ‐94.54% ‐79.84%
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 2,428,711 17,365,956 45,975,105 63,341,061 390,382,905 86.04% ‐99.46% ‐93.44%
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% ‐59.18%
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% ‐59.18%
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 847,349,454 572,906,767 2,853,467 40,066,334 48,615,364 88,681,698 484,225,069 84.52% ‐99.50% ‐88.01%
Page 21 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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 35,832 149,839 0 149,839 6,131,036 97.61% ‐99.43% ‐95.91%
416120 STUDENT SALES‐BRKF PROGRAMS 3,371,803 3,371,803 100 642 0 642 3,371,161 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% ‐99.94%
416220 ADULT SALES ‐ BRKF‐LUNCH PROG 401,855 401,855 581 50,541 0 50,541 351,314 87.42% ‐99.86% ‐78.44%
419950 OTHER LOCAL REVENUES 836,204 836,204 239,062 1,545,590 0 1,545,590 (709,386) ‐84.83% ‐71.41% 216.86%
416230 CONTR SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 11,694,446 11,694,446 275,575 1,746,904 0 1,746,904 9,947,542 85.06% ‐97.64% ‐74.39%
INTEREST 415000 INVESTMENT INCOME 0 0 17,774 85,863 0 85,863 (85,863) NA NA NA
INTEREST Total 0 0 17,774 85,863 0 85,863 (85,863) 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 60,628 626,480 0 626,480 588,014 48.42% ‐95.01% ‐11.57%
STATE SOURCES Total 1,214,494 1,214,494 60,628 626,480 0 626,480 588,014 48.42% ‐95.01% ‐11.57%
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 26,631,649 26,631,649 3,900,770 21,401,866 0 21,401,866 5,229,783 19.64% ‐85.35% 37.76%
445110 CHILD NUTR PROG GRANTS 19,423,204 19,423,204 1,240,495 7,026,453 0 7,026,453 12,396,751 63.82% ‐93.61% ‐37.98%
445120 (CACFP) FEDERAL GRANTS 0 0 0 0 0 0 0 NA NA NA
445130 FED REIMB ‐ AFTER‐SCHOOL SNACK 366,134 366,134 61,544 268,674 0 268,674 97,460 26.62% ‐83.19% 25.80%
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 0 764,174 2,471,544 0 2,471,544 (2,471,544) NA NA NA
449000 REV ATTRIB ‐ USDA COMMODITIES 6,920,828 6,920,828 677,963 5,571,104 0 5,571,104 1,349,724 19.50% ‐90.20% 38.00%
FEDERAL SOURCES Total 53,391,815 53,391,815 6,644,946 36,739,641 0 36,739,641 16,652,174 31.19% ‐87.55% 17.96%
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 6,998,923 39,198,889 0 39,198,889 29,901,866 43.27% ‐89.87% ‐2.75%
GENERAL ADMINISTRATION 530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS 514800 ACCOUNTANT 66,790 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS Total 66,790 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL 523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 0 0 0 0 0 0 0 NA NA NA
SCHOOL NUTRITION PROGRAM 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 193,624 0 12,122 84,378 0 84,378 (84,378) 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 1,434,124 7,933,247 0 7,933,247 10,611,762 57.22% ‐92.27% ‐26.67%
519000 OTHER MANAGEMENT PERSONNEL 1,927,669 1,927,669 114,394 754,801 0 754,801 1,172,868 60.84% ‐94.07% ‐32.88%
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 5,210,730 431,673 2,195,524 0 2,195,524 3,015,206 57.87% ‐91.72% ‐27.77%
523000 TEACHERS RETIREMENT SYSTEM 1,532,460 1,532,460 117,003 661,711 0 661,711 870,749 56.82% ‐92.37% ‐25.98%
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 63,807 402,933 0 402,933 (293,879) ‐269.48% ‐41.49% 533.40%
529000 OTHER EMPLOYEE BENEFITS 1,128,821 1,128,821 106,254 593,576 0 593,576 535,245 47.42% ‐90.59% ‐9.86%
530000 PURCHASED PROF/TECH SERVICES 340,600 321,600 0 0 0 0 321,600 100.00% ‐100.00% ‐100.00%
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DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2023
(UNAUDITED)
1 7
% 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
543000 REPAIR & MAINTENANCE SERVICE 100,000 100,000 7,291 36,348 19,081 55,429 44,571 44.57% ‐92.71% ‐37.69%
543200 REPAIR & MAINT SERVICE‐TECH 99,079 99,079 95,911 98,150 0 98,150 929 0.94% ‐3.20% 69.82%
544100 RENTAL OF LAND OR BUILDINGS 300,000 300,000 48,591 191,324 108,676 300,000 0 0.00% ‐83.80% 9.33%
544200 RENTAL OF EQUIPMENT & VEHICLES 65,000 65,000 0 8,109 0 8,109 56,891 87.52% ‐100.00% ‐78.61%
558000 TRAVEL ‐ EMPLOYEES 102,000 102,000 537 5,933 0 5,933 96,067 94.18% ‐99.47% ‐90.03%
559500 OTHER PURCHASED SERVICES 319,400 319,400 2,743 3,913 184,230 188,143 131,257 41.09% ‐99.14% ‐97.90%
561000 SUPPLIES 6,547,776 6,457,776 226,511 1,356,999 699,446 2,056,445 4,401,331 68.16% ‐96.49% ‐63.98%
561500 EXPENDABLE EQUIPMENT 327,747 438,505 46,966 165,438 182,473 347,910 90,595 20.66% ‐89.29% ‐35.32%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 100,000 2,962 41,799 576 42,375 57,625 57.63% ‐97.04% ‐28.34%
563000 PURCHASED FOOD 21,732,668 21,858,721 2,548,711 8,209,824 3,054,804 11,264,628 10,594,094 48.47% ‐88.34% ‐35.61%
563500 FOOD ACQUISITIONS ‐ USDA 4,025,000 4,025,000 1,151,950 7,702,145 911,704 8,613,849 (4,588,849) ‐114.01% ‐71.38% 228.04%
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 81,464 114,524 1,797,350 1,911,874 3,117,368 61.98% ‐98.38% ‐96.10%
581000 DUES AND FEES 4,000 25,000 0 23,930 0 23,930 1,070 4.28% ‐100.00% 64.09%
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 6,493,014 30,586,604 6,958,340 37,544,944 31,075,272 45.29% ‐90.54% ‐23.59%
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 6,493,014 30,586,604 6,958,340 37,544,944 31,075,272 45.29% ‐90.54% ‐23.59%
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