DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 800,385,570 800,395,899 7,855,291 758,067,089 0 758,067,089 42,328,811 5.29%
INTEREST 90,000 90,000 1,798,556 7,468,253 0 7,468,253 (7,378,253) ‐8198.06%
STATE SOURCES 502,758,837 503,709,795 48,691,038 303,357,179 0 303,357,179 200,352,616 39.78%
TRANSFERS AND OTHER LOCAL 1,448,256 1,448,256 0 9,749 0 9,749 1,438,507 99.33%
Total Revenue 1,304,682,663 1,305,643,950 58,344,885 1,068,902,270 0 1,068,902,270 236,741,680 18.13%
INSTRUCTION 706,077,411 707,225,522 85,817,890 467,070,538 3,568,073 470,638,610 236,586,911 33.45%
PUPIL SERVICES 138,561,844 137,991,177 7,366,420 43,288,501 1,810,741 45,099,243 92,891,934 67.32%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 24,523,631 19,555,141 1,359,638 9,458,384 189,299 9,647,683 9,907,458 50.66%
INSTRUCTIONAL STAFF TRAINING 1,135,154 1,153,199 171,682 214,504 4,415 218,919 934,280 81.02%
EDUCATIONAL MEDIA SERVICES 16,664,318 16,827,694 1,314,375 7,804,074 126,623 7,930,697 8,896,997 52.87%
GENERAL ADMINISTRATION 44,175,446 44,286,350 1,410,528 32,318,766 712,927 33,031,692 11,254,658 25.41%
SCHOOL ADMINISTRATION 74,209,904 74,181,904 7,429,609 49,795,022 7,827 49,802,849 24,379,055 32.86%
SUPPORT SERVICES ‐ BUSINESS 18,798,663 18,620,759 1,054,926 9,981,840 506,149 10,487,989 8,132,770 43.68%
MAINTENANCE AND OPERATION OF PLANT SERVICES 180,228,363 178,280,928 8,930,784 76,825,612 27,127,812 103,953,424 74,327,504 41.69%
STUDENT TRANSPORTATION SERVICE 81,128,868 84,023,426 6,389,569 38,653,080 7,127,323 45,780,403 38,243,023 45.51%
SUPPORT SERVICES ‐ CENTRAL 28,852,494 31,373,946 2,366,405 18,065,281 1,345,152 19,410,433 11,963,513 38.13%
OTHER SUPPORT SERVICES 1,932,772 1,897,064 151,062 695,768 0 695,768 1,201,296 63.32%
SCHOOL NUTRITION PROGRAM 1,005,000 1,005,000 654,280 742,539 0 742,539 262,461 26.12%
ENTERPRISE OPERATIONS 1,346,246 1,166,246 1,625 4,589 0 4,589 1,161,658 99.61%
TRANSFERS & OTHER OUTLAYS 7,837,334 7,837,334 0 0 0 0 7,837,334 100.00%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,326,477,447 1,325,425,689 124,418,792 754,918,497 42,526,342 797,444,838 527,980,851 39.83%
Revenues OVER/UNDER Expenditures (21,794,784) (19,781,739) (66,073,907) 313,983,773 271,457,431
BEGINNING BALANCE (Estimated) 265,464,594 265,464,594
ASSIGNED BALANCE (Gold Case) 45,000,000 45,000,000
UNASSIGNED STARTING BALANCE (Estimated) 220,464,594 220,464,594
ENDING BALANCE 534,448,367 491,922,026
1
FY2023
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,325,425,689
UNEXPENDED BUDGET
$570,507,193 43.0%
YTD EXPENSE
$754,918,497 57.0%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2023
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 467,070,538 , 61.9%
OTHER SUPPORT SERVICES,
695,768 , 0.1%
DEBT SERVICE, 0 , 0.0%
SCHOOL NUTRITION
PROGRAM, 742,539 , 0.1%
TRANSFERS & OTHER
OUTLAYS, 0 , 0.0%
PUPIL SERVICES,
ENTERPRISE OPERATIONS,
43,288,501 , 5.7%
4,589 , 0.0%
SUPPORT SERVICES ‐ CENTRAL, IMPROVEMENT OF
18,065,281 , 2.4% INSTRUCTIONAL SERVICES,
9,458,384 , 1.3%
STUDENT TRANSPORTATION
INSTRUCTIONAL STAFF
SERVICE, 38,653,080 , 5.1%
SCHOOL TRAINING, 214,504 , 0.0%
MAINTENANCE AND
SUPPORT SERVICES ‐ ADMINISTRATION, EDUCATIONAL MEDIA
OPERATION, 76,825,612 , 10.2%
BUSINESS, 9,981,840 , 1.3% 49,795,022 , 6.6% SERVICES, 7,804,074 , 1.0%
GENERAL OPERATIONS YTD EXPENSES GENERAL
ADMINISTRATION,
$754,918,497 32,318,766 , 4.3%
3
FY2023
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250 300 350 400 450 500
INSTRUCTION $467.071
PUPIL SERVICES $43.289
IMPROVEMENT OF INSTRUCTIONAL… $9.458
INSTRUCTIONAL STAFF TRAINING $0.215
EDUCATIONAL MEDIA SERVICES $7.804
GENERAL ADMINISTRATION $32.319
SCHOOL ADMINISTRATION $49.795
SUPPORT SERVICES ‐ BUSINESS $9.982
MAINTENANCE AND OPERATION $76.826
STUDENT TRANSPORTATION SERVICE $38.653
SUPPORT SERVICES ‐ CENTRAL $18.065
OTHER SUPPORT SERVICES $0.696
SCHOOL NUTRITION PROGRAM $0.743
ENTERPRISE OPERATIONS $0.005
TRANSFERS & OTHER OUTLAYS $0.000
DEBT SERVICE $0.000
GENERAL OPERATIONS YTD EXPENSES
$754,918,497
4
FY2023
DCSD General Fund
YTD REVENUE Budget vs Collections
900
Millions
$800.40
800
$758.07
700
600
$503.71
500
REVENUE BUDGET
YTD ACTUALS
400 Series8
$303.36
300
200
100
$0.09 $7.47 $1.45 $0.01
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $801,934,155 Actual: $765,545,091 95.46%
(STATE) Budgeted: $503,709,795 Actual: $254,666,141 50.56%
TOTAL Budgeted: $1,305,643,950 Actual: $1,068,902,270 81.87%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 30,993,943 31,363,943 3,340,452 21,591,464 0 21,591,464 9,772,478 31.16%
INTEREST 0 0 996 5,967 0 5,967 (5,967)
STATE SOURCES 15,490,841 15,250,907 1,238,871 9,664,730 0 9,664,730 5,586,177 36.63%
FEDERAL SOURCES 428,232,611 613,072,755 2,942,879 92,019,597 0 92,019,597 521,053,158 84.99%
TRANSFERS AND OTHER LOCAL 4,445,423 4,446,128 65,265 355,827 0 355,827 4,090,301 92.00%
Total Revenue 479,162,818 664,133,733 7,588,462 123,637,586 0 123,637,586 540,496,146 81.38%
INSTRUCTION 122,237,673 242,227,475 4,425,732 33,242,855 5,863,957 39,106,812 203,120,663 83.86%
PUPIL SERVICES 46,476,820 34,835,761 2,040,242 12,706,222 1,477,600 14,183,821 20,651,940 59.28%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,698,630 4,448,813 265,702 2,588,272 333,315 2,921,588 1,527,225 34.33%
INSTRUCTIONAL STAFF TRAINING 47,270,869 52,067,788 1,719,187 12,663,251 456,164 13,119,415 38,948,373 74.80%
EDUCATIONAL MEDIA SERVICES 2,893,575 6,054,092 5,612 32,405 25,010 57,415 5,996,676 99.05%
FEDERAL GRANT ADMINISTRATION (1,313,779) 8,656,715 328,155 2,831,666 33,819 2,865,484 5,791,231 66.90%
GENERAL ADMINISTRATION 52,410,582 74,975,424 100,906 859,437 4,181 863,617 74,111,807 98.85%
SCHOOL ADMINISTRATION 28,031,713 3,692,972 19,670 204,394 0 204,394 3,488,578 94.47%
SUPPORT SERVICES ‐ BUSINESS 26,255,442 302,797 14,784 205,087 1,024 206,112 96,685 31.93%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,198,742 48,942,001 1,711,586 2,281,283 1,699,849 3,981,133 44,960,868 91.87%
STUDENT TRANSPORTATION SERVICE 27,650,785 10,327,830 2,995 327,714 5,671 333,385 9,994,445 96.77%
SUPPORT SERVICES ‐ CENTRAL 80,846,623 4,146,217 69,582 3,855,311 277,514 4,132,825 13,392 0.32%
OTHER SUPPORT SERVICES 667,089 2,279,440 14,212 114,805 2,955 117,760 2,161,680 94.83%
SCHOOL NUTRITION PROGRAM 53,747,141 22,075,910 0 2,102,331 0 2,102,331 19,973,579 90.48%
ENTERPRISE OPERATIONS 2,025,395 2,025,395 261,031 1,861,943 291,587 2,153,529 (128,134) ‐6.33%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775 127,200,000 456,682 1,367,865 5,855,389 7,223,254 119,976,746 94.32%
TRANSFERS & OTHER OUTLAYS 23,086,645 23,086,645 2,043,353 14,158,344 0 14,158,344 8,928,301 38.67%
Total Expenditures 774,970,721 667,345,277 13,479,430 91,403,184 16,328,036 107,731,220 559,614,057 83.86%
Revenues OVER/UNDER Expenditures (295,807,904) (3,211,544) (5,890,968) 32,234,402 15,906,366 (19,117,910)
BEGINNING BALANCE (Estimated) 562,660 562,660
ENDING BALANCE 32,797,062 16,469,026
6
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
INTEREST 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Total Revenue 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
DEBT SERVICE 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Total Expenditures 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Revenues OVER/UNDER Expenditures 0 0 0 0 0 0
BEGINNING BALANCE (Estimated) 47,605 47,605
ENDING BALANCE 47,605 47,605
7
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 428,990,000 429,010,000 11,848,671 89,864,818 0 89,864,818 339,145,182 79.05%
INTEREST 2,800,000 2,800,000 557,422 2,075,561 0 2,075,561 724,439 25.87%
STATE SOURCES 0 0 4,772 91,284 0 91,284 (91,284) NA
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 431,790,000 431,810,000 12,410,866 92,031,663 0 92,031,663 339,778,337 78.69%
INSTRUCTION 5,000 5,000 427,598 1,521,775 2,048,042 3,569,817 (3,564,817) ‐71296.33%
PUPIL SERVICES 0 0 0 1,916 0 1,916 (1,916) NA
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,045,882 11,202,279 0 1,099,373 145,344 1,244,717 9,957,563 88.89%
STUDENT TRANSPORTATION SERVICE 1,000,000 1,000,000 0 737,700 0 737,700 262,300 26.23%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 453,723,966 1,235,362 18,509,131 45,819,602 64,328,733 389,395,233 85.82%
TRANSFERS & OTHER OUTLAYS 83,403,442 83,403,442 0 19,859,400 0 19,859,400 63,544,042 76.19%
DEBT SERVICE 5,572,080 5,572,080 0 0 0 0 5,572,080 100.00%
Total Expenditures 847,349,454 572,906,767 1,662,960 41,729,294 48,012,988 89,742,282 465,164,485 81.19%
Revenues OVER/UNDER Expenditures (415,559,454) (141,096,767) 10,747,906 50,302,369 2,289,381 (125,386,148)
BEGINNING BALANCE (Estimated) 364,500,000 364,500,000
ENDING BALANCE 414,802,369 366,789,381
8
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 11,694,446 11,694,446 331,175 2,078,079 0 2,078,079 9,616,366 82.23%
INTEREST 0 0 17,194 103,058 0 103,058 (103,058) NA
STATE SOURCES 1,214,494 1,214,494 60,628 687,108 0 687,108 527,386 43.42%
FEDERAL SOURCES 53,391,815 53,391,815 6,032,597 42,772,238 0 42,772,238 10,619,577 19.89%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 69,100,755 69,100,755 6,441,594 45,640,483 0 45,640,483 23,460,272 33.95%
GENERAL ADMINISTRATION 0 0 0 0 0 0 0 NA
SUPPORT SERVICES ‐ BUSINESS 66,790 0 0 0 0 0 0 NA
SCHOOL NUTRITION PROGRAM 68,718,997 68,620,216 6,605,047 37,191,651 3,991,039 41,182,690 27,437,526 39.98%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 68,785,787 68,620,216 6,605,047 37,191,651 3,991,039 41,182,690 27,437,526 39.98%
Revenues OVER/UNDER Expenditures 314,968 480,539 (163,453) 8,448,831 4,457,793 (3,977,253)
BEGINNING BALANCE (Estimated) 18,476,000 18,476,000
ENDING BALANCE 26,924,831 22,933,793
9