DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% 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 4,280,492 727,250,681 0 727,250,681 18,671,071 2.50% ‐99.43% 46.25%
411210 OTHER SALES TAXES 15,000,000 15,000,000 0 6,033,326 0 6,033,326 8,966,674 59.78% ‐100.00% ‐39.67%
411900 OTHER TAXES 2,800,000 2,800,000 282,553 2,068,834 0 2,068,834 731,166 26.11% ‐89.91% 10.83%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 2,968,800 20,662,365 0 20,662,365 8,337,635 28.75% ‐89.76% 6.87%
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 (696) 671,671 0 671,671 (596,671) ‐795.56% ‐100.93% 1243.34%
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% 353.00%
419900 FED INDIRECT COST REIMBURSEMNT 5,758,518 5,758,518 0 0 0 0 5,758,518 100.00% ‐100.00% ‐100.00%
419950 OTHER LOCAL REVENUES 1,795,000 1,795,000 149,142 1,141,637 0 1,141,637 653,363 36.40% ‐91.69% ‐4.60%
411990 CHARTER COMMISSION LOCAL REV 0 0 0 0 0 NA NA NA
419500 SERVICES PROVIDED OTHER LUAS 0 0 0 7,039 0 7,039 (7,039) NA NA NA
419955 REVENUE CLEARING ACCT 0 0 175,000 227,950 0 227,950 (227,950) NA NA NA
LOCAL REVENUES Total 800,385,570 800,395,899 7,855,291 758,067,089 0 758,067,089 42,328,811 5.29% ‐99.02% 42.07%
INTEREST 415000 INVESTMENT INCOME 90,000 90,000 1,798,556 7,468,253 0 7,468,253 (7,378,253) ‐8198.06% 1898.40% 12347.09%
INTEREST Total 90,000 90,000 1,798,556 7,468,253 0 7,468,253 (7,378,253) ‐8198.06% 1898.40% 12347.09%
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 597,024,602 597,024,602 56,995,989 368,828,509 0 368,828,509 228,196,093 38.22% ‐90.45% ‐7.33%
431220 QBE ALLOTMENT (OPER COSTS) 40,638,153 40,638,153 3,380,456 27,061,968 0 27,061,968 13,576,185 33.41% ‐91.68% ‐0.11%
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 7,189,187 0 7,189,187 4,226,415 37.02% ‐91.56% ‐5.53%
431400 QBE CONTRA ACCOUNT (DEBIT) (152,200,413) (152,200,413) (12,683,347) (101,467,022) 0 (101,467,022) (50,733,391) 33.33% ‐91.67% 0.00%
438000 OTHER GRANTS FROM GEORGIA DOE 5,880,893 4,726,209 34,003 1,744,537 0 1,744,537 2,981,673 63.09% ‐99.28% ‐44.63%
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 48,691,038 303,357,179 0 303,357,179 200,352,616 39.78% ‐90.33% ‐9.66%
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 0 (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 0 9,749 0 9,749 1,438,507 99.33% ‐100.00% ‐98.99%
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% ‐46.38% 22.80%
INSTRUCTION 511000 TEACHERS 376,680,184 376,631,116 46,501,053 245,586,496 259 245,586,755 131,044,361 34.79% ‐87.65% ‐2.19%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 35,000 35,000 1,712,925 7,955,786 0 7,955,786 (7,920,786) ‐22630.82% 4794.07% 33996.22%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 30,989 178,860 0 178,860 (178,860) NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 7,998 98,686 458,429 0 458,429 (450,431) ‐5631.79% 1133.88% 8497.68%
511600 PROF DEVELOPMENT STIPENDS 0 0 0 41,898 0 41,898 (41,898) 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 2,848,568 16,982,138 0 16,982,138 16,090,036 48.65% ‐91.39% ‐22.98%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 27,584,428 27,443,431 1,906,490 12,679,072 0 12,679,072 14,764,359 53.80% ‐93.05% ‐30.70%
514200 SALARY OF CLERICAL STAFF 0 0 8,614 8,614 0 8,614 (8,614) NA NA NA
514500 INTERPRETER 238,320 238,320 14,446 86,676 0 86,676 151,644 63.63% ‐93.94% ‐45.45%
516100 TECHNOLOGY SPECIALIST 146,094 146,094 6,463 38,780 0 38,780 107,314 73.46% ‐95.58% ‐60.18%
516400 PHYS/OCCUP/SPEECH THERAPIST 8,158,638 8,158,638 606,410 3,601,561 0 3,601,561 4,557,077 55.86% ‐92.57% ‐33.78%
517200 ELEMENTARY COUNSELOR 79,287 79,287 4,484 29,147 0 29,147 50,140 63.24% ‐94.34% ‐44.86%
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) (29,496,202) 40,163 51,842 0 51,842 (29,548,044) 100.18% ‐100.14% ‐100.26%
519910 EXTRA ACTIVITY SALARIES 575,000 575,000 42,065 44,035 0 44,035 530,965 92.34% ‐92.68% ‐88.51%
Page 1 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% 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 5,636,381 33,900,664 0 33,900,664 40,972,077 54.72% ‐92.47% ‐32.08%
523000 TEACHERS RETIREMENT SYSTEM 89,833,422 89,770,310 7,252,738 44,434,849 0 44,434,849 45,335,461 50.50% ‐91.92% ‐25.75%
525000 UNEMPLOYMENT COMPENSATION 40,350 40,350 0 37,958 0 37,958 2,392 5.93% ‐100.00% 41.11%
526000 WORKMEN COMPENSATION‐CLAIMS 9,245,000 9,245,000 414,917 4,945,092 40,046 4,985,138 4,259,862 46.08% ‐95.51% ‐19.77%
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 5,551,924 31,941,597 0 31,941,597 (13,848,084) ‐76.54% ‐69.32% 164.80%
530000 PURCHASED PROF/TECH SERVICES 16,571,107 10,857,493 233,932 4,193,614 1,753,580 5,947,194 4,910,299 45.22% ‐97.85% ‐42.06%
530010 PURCHASED SERVICES‐OTHER FEES 1,994,072 1,994,072 5,279 1,329,055 56,049 1,385,105 608,967 30.54% ‐99.74% ‐0.02%
530070 ADA‐PURCHASED PROF/TECH SERVIC 35,000 35,000 0 100 0 100 34,900 99.71% ‐100.00% ‐99.57%
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 170,000 396,950 54,439 110,121 220,752 330,874 66,076 16.65% ‐86.29% ‐58.39%
544100 RENTAL OF LAND OR BUILDINGS 30,000 100,718 11,301 29,343 0 29,343 71,375 70.87% ‐88.78% ‐56.30%
544200 RENTAL OF EQUIPMENT & VEHICLES 99,993 98,363 1,681 13,615 9,021 22,635 75,728 76.99% ‐98.29% ‐79.24%
553000 COMMUNICATION 43,340 23,024 1,302 (24,712) 479 (24,233) 47,257 205.25% ‐94.35% ‐261.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 436,566 4,990,905 39,017 4,444,798 37,608 4,482,406 508,500 10.19% ‐99.22% 33.59%
558000 TRAVEL ‐ EMPLOYEES 910,474 885,021 36,493 200,756 1,508 202,263 682,758 77.15% ‐95.88% ‐65.97%
559400 PAYMENTS TO CHARTER SCHOOLS 46,826,936 46,826,936 4,298,430 35,573,392 0 35,573,392 11,253,544 24.03% ‐90.82% 13.95%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 7,084,613 6,204,999 304,478 2,376,471 602,121 2,978,592 3,226,407 52.00% ‐95.09% ‐42.55%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 195,616 313,361 10,614 111,394 23,109 134,503 178,858 57.08% ‐96.61% ‐46.68%
561200 COMPUTER SOFTWARE 7,648,392 6,956,485 39,350 3,309,115 48,654 3,357,769 3,598,716 51.73% ‐99.43% ‐28.65%
561500 EXPENDABLE EQUIPMENT 2,223,007 2,158,687 98,972 689,786 190,253 880,039 1,278,648 59.23% ‐95.42% ‐52.07%
561600 EXPENDABLE COMPUTER EQUIPMENT 591,779 827,512 37,425 340,586 54,636 395,223 432,289 52.24% ‐95.48% ‐38.26%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 37,250 1,146,724 1,000 428,309 374,659 802,968 343,755 29.98% ‐99.91% ‐43.97%
564100 TEXTBOOKS ‐ PRINTED 7,131,545 10,722,729 7,884,674 10,499,489 46,429 10,545,918 176,811 1.65% ‐26.47% 46.88%
564200 BOOKS (OTHER THAN TEXTBOOKS) 853,634 137,104 9,146 56,612 26,173 82,785 54,319 39.62% ‐93.33% ‐38.06%
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 1,514,103 0 41,099 31,481 72,580 1,441,523 95.21% ‐100.00% ‐95.93%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 772,973 999,901 73,038 344,101 51,256 395,357 604,544 60.46% ‐92.70% ‐48.38%
589000 OTHER EXPENDITURES 1,000,000 975,481 0 0 0 0 975,481 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 706,077,411 707,225,522 85,817,890 467,070,538 3,568,073 470,638,610 236,586,911 33.45% ‐87.87% ‐0.94%
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 0 9,474 0 9,474 45,526 82.77% ‐100.00% ‐74.16%
514000 AIDES AND PARAPROFESSIONALS 169,883 169,883 2,760 27,938 0 27,938 141,946 83.55% ‐98.38% ‐75.33%
514200 SALARY OF CLERICAL STAFF 2,039,336 2,039,336 176,258 1,360,883 0 1,360,883 678,453 33.27% ‐91.36% 0.10%
514600 ATHLETICS PERSONNEL 714,952 714,952 63,521 506,492 0 506,492 208,460 29.16% ‐91.12% 6.26%
516300 SCH NURSE/SPEC EDUC NURSE LPN 4,911,504 4,911,504 421,955 2,692,042 134 2,692,176 2,219,328 45.19% ‐91.41% ‐17.78%
516400 PHYS/OCCUP/SPEECH THERAPIST 118,977 118,977 0 69,490 0 69,490 49,487 41.59% ‐100.00% ‐12.39%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 1,946,665 1,946,665 64,936 414,922 0 414,922 1,531,742 78.69% ‐96.66% ‐68.03%
517200 ELEMENTARY COUNSELOR 8,709,649 8,709,649 1,512,978 5,727,881 0 5,727,881 2,981,769 34.24% ‐82.63% ‐1.35%
517300 SECONDARY COUNSELOR 14,902,824 14,902,824 1,059,301 10,400,606 0 10,400,606 4,502,218 30.21% ‐92.89% 4.68%
517400 SCHOOL PSYCHOLOGIST 4,414,036 4,414,036 285,979 1,751,225 0 1,751,225 2,662,811 60.33% ‐93.52% ‐40.49%
517600 SCHOOL SOCIAL WORKER 3,859,986 3,859,986 347,297 1,880,192 0 1,880,192 1,979,794 51.29% ‐91.00% ‐26.94%
517700 FAMILY SERVICES/PARENT COORD 2,732,850 2,732,850 227,478 1,508,578 0 1,508,578 1,224,271 44.80% ‐91.68% ‐17.20%
517800 GRADUATION COACH 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 58,254,987 58,229,987 160,267 1,213,626 0 1,213,626 57,016,361 97.92% ‐99.72% ‐96.87%
519100 OTHER ADMINISTRATIVE PERSONNEL 7,820,469 7,820,469 484,330 3,312,681 0 3,312,681 4,507,788 57.64% ‐93.81% ‐36.46%
519900 OTHER SALARIES & COMPENSATION 767,000 767,000 880,763 1,045,552 0 1,045,552 (278,552) ‐36.32% 14.83% 104.48%
519910 EXTRA ACTIVITY SALARIES 90,000 120,000 0 0 0 0 120,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 7,493,142 7,493,142 567,261 3,599,946 0 3,599,946 3,893,195 51.96% ‐92.43% ‐27.94%
523000 TEACHERS RETIREMENT SYSTEM 10,306,358 10,306,358 741,965 4,831,389 0 4,831,389 5,474,970 53.12% ‐92.80% ‐29.68%
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 1,416,851 178,982 1,031,717 0 1,031,717 385,133 27.18% ‐87.37% 9.23%
Page 2 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% 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 4,948,904 160,454 1,719,783 1,741,751 3,461,534 1,487,370 30.05% ‐96.76% ‐47.87%
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% ‐88.75%
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 1,572 1,572 0 1,572 203,428 99.23% ‐99.23% ‐98.85%
544200 RENTAL OF EQUIPMENT & VEHICLES 9,500 104,500 0 13,010 0 13,010 91,490 87.55% ‐100.00% ‐81.33%
544400 OTHER RENTALS 0 12,000 0 4,480 0 4,480 7,520 62.67% ‐100.00% ‐44.00%
553000 COMMUNICATION 4,650 4,650 0 40 254 293 4,357 93.69% ‐100.00% ‐98.71%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 470 669 0 199 0 199 470 70.25% ‐100.00% ‐55.38%
558000 TRAVEL ‐ EMPLOYEES 80,600 75,600 797 4,256 0 4,256 71,344 94.37% ‐98.95% ‐91.56%
559500 OTHER PURCHASED SERVICES 1,000 0 0 0 0 0 0 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 629,000 432,406 21,429 35,151 7,657 42,808 389,598 90.10% ‐95.04% ‐87.81%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,000 5,500 2,851 2,851 0 2,851 2,649 48.17% ‐48.17% ‐22.25%
561200 COMPUTER SOFTWARE 122,950 110,950 0 4,336 46,797 51,133 59,817 53.91% ‐100.00% ‐94.14%
561500 EXPENDABLE EQUIPMENT 1,540 23,355 1,687 69,712 4,146 73,858 (50,503) ‐216.24% ‐92.78% 347.73%
561600 EXPENDABLE COMPUTER EQUIPMENT 52,000 80,536 0 19,036 8,035 27,072 53,464 66.39% ‐100.00% ‐64.54%
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 1,600 4,540 0 4,540 1,460 24.33% ‐73.33% 13.50%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 64,200 52,137 0 4,510 1,968 6,478 45,659 87.58% ‐100.00% ‐87.02%
589000 OTHER EXPENDITURES 1,006,500 1,006,500 0 750 0 750 1,005,750 99.93% ‐100.00% ‐99.89%
PUPIL SERVICES Total 138,561,844 137,991,177 7,366,420 43,288,501 1,810,741 45,099,243 92,891,934 67.32% ‐94.66% ‐52.94%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 8,500 176 4,532 0 4,532 3,968 46.68% ‐97.93% ‐20.02%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 5,083,000 556,489 16,400 437,760 0 437,760 118,729 21.34% ‐97.05% 18.00%
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 178,175 178,175 0 178,175 (178,175) NA NA NA
517700 FAMILY SERVICES/PARENT COORD 270,695 270,695 24,291 153,521 0 153,521 117,174 43.29% ‐91.03% ‐14.93%
519000 OTHER MANAGEMENT PERSONNEL 3,699,786 3,313,036 163,389 1,298,875 0 1,298,875 2,014,161 60.80% ‐95.07% ‐41.19%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,659,296 5,659,296 385,651 3,769,702 0 3,769,702 1,889,594 33.39% ‐93.19% ‐0.08%
519900 OTHER SALARIES & COMPENSATION 287,043 281,911 164,028 185,407 0 185,407 96,504 34.23% ‐41.82% ‐1.35%
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 39,288 287,178 0 287,178 739,092 72.02% ‐96.17% ‐58.03%
523000 TEACHERS RETIREMENT SYSTEM 1,820,259 1,835,029 209,715 1,100,465 0 1,100,465 734,565 40.03% ‐88.57% ‐10.05%
529000 OTHER EMPLOYEE BENEFITS 271,789 262,514 22,242 106,059 0 106,059 156,455 59.60% ‐91.53% ‐39.40%
530000 PURCHASED PROF/TECH SERVICES 1,846,586 1,753,053 46,280 338,716 9,091 347,807 1,405,247 80.16% ‐97.36% ‐71.02%
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 19,575 21,563 68,185 89,747 240,320 72.81% ‐94.07% ‐90.20%
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% 31.25%
553000 COMMUNICATION 5,450 5,450 0 17 0 17 5,433 99.70% ‐100.00% ‐99.55%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,220,000 1,269,999 0 1,202,733 47,266 1,249,999 20,000 1.57% ‐100.00% 42.06%
558000 TRAVEL ‐ EMPLOYEES 329,528 320,297 8,617 62,959 53 63,012 257,285 80.33% ‐97.31% ‐70.52%
561000 SUPPLIES 428,956 288,283 8,735 60,205 15,513 75,718 212,565 73.73% ‐96.97% ‐68.67%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 18,398 82,750 49,968 52,334 3,612 55,946 26,804 32.39% ‐39.62% ‐5.14%
561200 COMPUTER SOFTWARE 0 3,000 0 0 1,112 1,112 1,889 62.95% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 714,008 698,170 955 59,505 15,516 75,020 623,150 89.25% ‐99.86% ‐87.22%
561600 EXPENDABLE COMPUTER EQUIPMENT 11,500 41,751 5,888 12,457 10,798 23,255 18,496 44.30% ‐85.90% ‐55.25%
564200 BOOKS (OTHER THAN TEXTBOOKS) 51,744 57,224 0 13,446 3,500 16,946 40,278 70.39% ‐100.00% ‐64.75%
Page 3 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% 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 0 61,696 14,477 76,172 108,034 58.65% ‐100.00% ‐49.76%
581000 DUES AND FEES 85,400 94,782 6,368 33,339 178 33,517 61,265 64.64% ‐93.28% ‐47.24%
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 19,555,141 1,359,638 9,458,384 189,299 9,647,683 9,907,458 50.66% ‐93.05% ‐27.45%
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 0 167,250 189,450 0 189,450 (189,450) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 284 284 4,432 5,015 0 5,015 (4,731) ‐1662.91% 1457.98% 2544.37%
530000 PURCHASED PROF/TECH SERVICES 61,600 43,100 0 23,740 1,500 25,240 17,860 41.44% ‐100.00% ‐17.38%
558000 TRAVEL ‐ EMPLOYEES 15,000 15,000 0 0 0 0 15,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 11,750 3,750 0 0 0 0 3,750 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 25,785 25,785 0 0 0 0 25,785 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 10,000 29,545 0 (3,701) 2,915 (786) 30,331 102.66% ‐100.00% ‐118.79%
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 1,153,199 171,682 214,504 4,415 218,919 934,280 81.02% ‐85.11% ‐72.10%
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 86,904 0 86,904 35,081 28.76% ‐91.06% 6.86%
516500 LIBRARIAN/MEDIA SPECIALIST 10,643,260 10,643,260 816,091 4,955,933 0 4,955,933 5,687,327 53.44% ‐92.33% ‐30.15%
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 1,576,260 103,005 623,700 0 623,700 952,560 60.43% ‐93.47% ‐40.65%
523000 TEACHERS RETIREMENT SYSTEM 2,131,315 2,131,315 163,591 997,867 0 997,867 1,133,449 53.18% ‐92.32% ‐29.77%
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 33,609 210,010 0 210,010 84,634 28.72% ‐88.59% 6.91%
530000 PURCHASED PROF/TECH SERVICES 247,696 294,696 13,608 271,775 21,594 293,369 1,327 0.45% ‐95.38% 38.33%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 600 600 160 389 0 389 211 35.25% ‐73.35% ‐2.87%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 16,728 262,479 35,246 204,393 11,328 215,721 46,758 17.81% ‐86.57% 16.81%
558000 TRAVEL ‐ EMPLOYEES 13,361 13,361 474 969 0 969 12,392 92.75% ‐96.45% ‐89.12%
561000 SUPPLIES 1,221,712 520,448 48,362 168,853 39,316 208,169 312,279 60.00% ‐90.71% ‐51.33%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 155 5,091 1,422 2,168 72 2,240 2,850 55.99% ‐72.07% ‐36.11%
561500 EXPENDABLE EQUIPMENT 4,500 7,855 3,525 4,420 1,149 5,569 2,286 29.11% ‐55.12% ‐15.59%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 1,640 454 454 1,038 1,492 148 9.04% ‐72.30% ‐58.45%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 1,930 94,833 0 0 1,093 1,093 93,740 98.85% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 149,502 643,437 83,398 275,719 51,033 326,752 316,684 49.22% ‐87.04% ‐35.72%
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 2,200 520 520 0 520 1,680 76.36% ‐76.36% ‐64.55%
EDUCATIONAL MEDIA SERVICES Total 16,664,318 16,827,694 1,314,375 7,804,074 126,623 7,930,697 8,896,997 52.87% ‐92.19% ‐30.44%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 126,000 126,000 13,666 111,859 0 111,859 14,141 11.22% ‐89.15% 33.17%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 325,000 325,000 33,183 245,329 0 245,329 79,671 24.51% ‐89.79% 13.23%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,172,268 2,172,268 134,473 1,235,480 0 1,235,480 936,788 43.12% ‐93.81% ‐14.69%
514200 SALARY OF CLERICAL STAFF 3,984,388 3,984,388 382,496 3,268,231 0 3,268,231 716,157 17.97% ‐90.40% 23.04%
519000 OTHER MANAGEMENT PERSONNEL 1,617,971 1,781,175 60,336 435,314 0 435,314 1,345,861 75.56% ‐96.61% ‐63.34%
519100 OTHER ADMINISTRATIVE PERSONNEL 2,439,222 2,439,222 64,702 450,281 0 450,281 1,988,941 81.54% ‐97.35% ‐72.31%
519900 OTHER SALARIES & COMPENSATION 157,250 157,250 151,465 196,198 0 196,198 (38,948) ‐24.77% ‐3.68% 87.15%
521000 STATE HEALTH INSURANCE 1,413,440 1,413,440 97,195 792,859 0 792,859 620,581 43.91% ‐93.12% ‐15.86%
523000 TEACHERS RETIREMENT SYSTEM 2,174,822 2,174,822 134,203 1,113,130 0 1,113,130 1,061,692 48.82% ‐93.83% ‐23.23%
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 30,870 234,197 0 234,197 99,412 29.80% ‐90.75% 5.30%
530000 PURCHASED PROF/TECH SERVICES 1,727,381 2,458,081 47,315 120,317 167,279 287,596 2,170,486 88.30% ‐98.08% ‐92.66%
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% 50.00%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 270,000 270,000 0 146,451 37,110 183,561 86,439 32.01% ‐100.00% ‐18.64%
Page 4 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% 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 2,986,000 205,829 1,237,496 473,758 1,711,255 1,274,745 42.69% ‐93.11% ‐37.84%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 50,000 28,116 28,116 0 28,116 21,884 43.77% ‐43.77% ‐15.65%
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% ‐99.38%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,000 585 0 270 0 270 315 53.81% ‐100.00% ‐30.71%
558000 TRAVEL ‐ EMPLOYEES 29,249 29,249 784 2,623 0 2,623 26,626 91.03% ‐97.32% ‐86.55%
558015 TRAVEL‐BD MEMBER, M. JOHNSON 0 0 0 0 0 0 0 NA NA NA
558016 TRAVEL‐BD MEMBER, J. MCMAHAN 0 0 0 0 0 0 0 NA NA NA
558017 TRAVEL‐BD MEMBER, M. ORSON 8,000 8,000 682 3,595 0 3,595 4,405 55.06% ‐91.47% ‐32.59%
558019 TRAVEL‐BD MEMBER, M. ERWIN 0 0 0 0 0 0 0 NA NA NA
558021 TRAVEL‐BD MEMBER, J. MORLEY 8,000 8,000 0 989 0 989 7,011 87.63% ‐100.00% ‐81.45%
558024 TRAVEL‐BD MEMBER, S. JESTER 0 0 0 0 0 0 0 NA NA NA
558025 TRAVEL‐BD MEMBER, V. TURNER 8,000 8,000 0 1,781 0 1,781 6,219 77.73% ‐100.00% ‐66.60%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 8,000 8,000 0 174 0 174 7,826 97.83% ‐100.00% ‐96.74%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 8,000 8,000 341 2,509 0 2,509 5,491 68.64% ‐95.74% ‐52.97%
558028 TRAVEL‐BD MEMBER, A. HILL 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558029 TRAVEL‐BD MEMBER, D. PIERCE 8,000 8,000 0 911 0 911 7,089 88.62% ‐100.00% ‐82.92%
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 11,284 18,823 9,177 32.78% ‐100.00% ‐59.61%
561000 SUPPLIES 412,829 361,650 21,302 75,408 12,119 87,527 274,123 75.80% ‐94.11% ‐68.72%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 9,500 20,079 570 10,209 5,794 16,003 4,076 20.30% ‐97.16% ‐23.73%
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 0 408 0 408 83,092 99.51% ‐100.00% ‐99.27%
561600 EXPENDABLE COMPUTER EQUIPMENT 29,600 53,700 2,998 8,344 5,147 13,491 40,209 74.88% ‐94.42% ‐76.69%
564200 BOOKS (OTHER THAN TEXTBOOKS) 500 916 0 0 416 416 500 54.61% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 15,787 15,787 0 82 0 82 15,705 99.48% ‐100.00% ‐99.22%
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 0 88,638 19 88,657 20,289 18.62% ‐100.00% 22.04%
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 44,286,350 1,410,528 32,318,766 712,927 33,031,692 11,254,658 25.41% ‐96.81% 9.47%
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 1,708,318 12,983,709 0 12,983,709 2,282,385 14.95% ‐88.81% 27.57%
513100 ASSISTANT PRINCIPAL 24,016,283 24,016,283 2,064,299 14,597,708 0 14,597,708 9,418,575 39.22% ‐91.40% ‐8.83%
514200 SALARY OF CLERICAL STAFF 13,604,555 13,604,555 1,184,242 8,855,141 0 8,855,141 4,749,413 34.91% ‐91.30% ‐2.37%
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 851,171 851,171 729,600 838,000 0 838,000 13,171 1.55% ‐14.28% 47.68%
521000 STATE HEALTH INSURANCE 7,325,640 7,325,640 588,735 4,310,894 0 4,310,894 3,014,746 41.15% ‐91.96% ‐11.73%
523000 TEACHERS RETIREMENT SYSTEM 10,624,597 10,624,597 915,200 6,789,976 0 6,789,976 3,834,621 36.09% ‐91.39% ‐4.14%
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 1,411,407 202,666 1,378,524 0 1,378,524 32,883 2.33% ‐85.64% 46.51%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,000 205 2,597 0 2,597 2,403 48.06% ‐95.89% ‐22.10%
561500 EXPENDABLE EQUIPMENT 85,000 37,000 35,700 36,286 332 36,618 382 1.03% ‐3.51% 47.10%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 15,000 644 2,188 7,495 9,683 5,317 35.45% ‐95.71% ‐78.12%
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 7,429,609 49,795,022 7,827 49,802,849 24,379,055 32.86% ‐89.98% 0.69%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 54,204 54,204 18,438 132,237 0 132,237 (78,033) ‐143.96% ‐65.98% 265.94%
514800 ACCOUNTANT 3,662,016 3,662,016 248,842 1,974,007 0 1,974,007 1,688,009 46.10% ‐93.20% ‐19.14%
518100 MAINT PERSONNEL‐TRANS MECHANIC 133,357 133,357 19,500 156,936 0 156,936 (23,579) ‐17.68% ‐85.38% 76.52%
519000 OTHER MANAGEMENT PERSONNEL 2,143,005 1,979,801 113,974 1,022,462 0 1,022,462 957,339 48.36% ‐94.24% ‐22.53%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,061,797 1,061,797 74,883 666,992 0 666,992 394,805 37.18% ‐92.95% ‐5.77%
Page 5 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% 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
519900 OTHER SALARIES & COMPENSATION 119,770 119,770 6,000 6,000 0 6,000 113,770 94.99% ‐94.99% ‐92.49%
521000 STATE HEALTH INSURANCE 969,570 969,570 60,669 505,103 0 505,103 464,467 47.90% ‐93.74% ‐21.86%
523000 TEACHERS RETIREMENT SYSTEM 1,306,387 1,306,387 97,521 813,828 0 813,828 492,560 37.70% ‐92.54% ‐6.56%
527000 ON BEHALF PAYMENTS 66,000 66,000 0 0 0 0 66,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 191,154 191,154 21,878 165,055 0 165,055 26,099 13.65% ‐88.55% 29.52%
530000 PURCHASED PROF/TECH SERVICES 4,750,000 4,727,000 262,571 2,611,969 460,182 3,072,150 1,654,850 35.01% ‐94.45% ‐17.12%
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 37,683 117,172 4,395 121,567 33,433 21.57% ‐75.69% 13.39%
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 2,074,659 42,731 580,702 11 580,713 1,493,946 72.01% ‐97.94% ‐58.01%
553000 COMMUNICATION 16,000 23,000 1,190 22,533 468 23,000 0 0.00% ‐94.83% 46.95%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 0 0 0 0 0 0 NA NA NA
556900 OTHER TUITION 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 133,546 138,546 1,143 12,953 0 12,953 125,593 90.65% ‐99.17% ‐85.98%
561000 SUPPLIES 41,200 91,200 1,978 43,627 17,607 61,234 29,966 32.86% ‐97.83% ‐28.25%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 10,500 10,500 735 6,518 265 6,783 3,717 35.40% ‐93.00% ‐6.89%
561200 COMPUTER SOFTWARE 434,537 396,770 0 4,500 18,340 22,840 373,930 94.24% ‐100.00% ‐98.30%
561500 EXPENDABLE EQUIPMENT 13,900 59,667 39,823 55,161 1,804 56,965 2,702 4.53% ‐33.26% 38.67%
561600 EXPENDABLE COMPUTER EQUIPMENT 2,000 2,000 0 0 804 804 1,196 59.81% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 170,200 128,200 0 0 750 750 127,450 99.41% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 10,000 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 161,804 166,804 5,366 95,497 1,525 97,022 69,782 41.83% ‐96.78% ‐14.12%
583000 INTEREST 0 0 0 0 0 NA NA NA
589000 OTHER EXPENDITURES 1,000,000 1,000,000 0 988,588 0 988,588 11,412 1.14% ‐100.00% 48.29%
SUPPORT SERVICES ‐ BUSINESS Total 18,798,663 18,620,759 1,054,926 9,981,840 506,149 10,487,989 8,132,770 43.68% ‐94.33% ‐19.59%
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 1,484,875 10,831,404 0 10,831,404 11,648,487 51.82% ‐93.39% ‐27.73%
518600 CUSTODIAL PERSONNEL 19,555,394 19,555,394 1,764,055 14,372,550 0 14,372,550 5,182,844 26.50% ‐90.98% 10.24%
519000 OTHER MANAGEMENT PERSONNEL 6,937,835 6,937,835 285,439 2,144,269 0 2,144,269 4,793,567 69.09% ‐95.89% ‐53.64%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,848,311 3,848,311 317,478 2,318,599 1,164 2,319,763 1,528,548 39.72% ‐91.75% ‐9.63%
519900 OTHER SALARIES & COMPENSATION 881,020 881,020 1,190,162 2,031,667 0 2,031,667 (1,150,647) ‐130.60% 35.09% 245.91%
521000 STATE HEALTH INSURANCE 11,044,593 11,044,593 700,902 5,472,584 0 5,472,584 5,572,009 50.45% ‐93.65% ‐25.68%
523000 TEACHERS RETIREMENT SYSTEM 6,216,485 6,216,485 401,676 3,032,615 0 3,032,615 3,183,869 51.22% ‐93.54% ‐26.82%
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 2,561,235 282,617 1,807,823 0 1,807,823 753,413 29.42% ‐88.97% 5.88%
530000 PURCHASED PROF/TECH SERVICES 1,867,500 1,697,500 12,197 84,241 231,876 316,117 1,381,383 81.38% ‐99.28% ‐92.56%
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 7,800,000 103,008 4,397,602 2,960,385 7,357,987 442,013 5.67% ‐98.68% ‐15.43%
541001 HAZMAT/ABATEMENT 1,500,000 825,000 3,217 119,879 185,063 304,941 520,059 63.04% ‐99.61% ‐78.20%
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 9,989,000 473,901 5,484,250 3,607,605 9,091,855 897,145 8.98% ‐95.26% ‐17.65%
543001 MAINTENANCE‐BUILDING‐REGION 1 300,000 300,000 4,812 131,977 79,037 211,014 88,986 29.66% ‐98.40% ‐34.01%
543002 MAINTENANCE‐BUILDING‐REGION 2 300,000 300,000 20,893 206,054 84,236 290,290 9,710 3.24% ‐93.04% 3.03%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 12,454 130,661 19,552 150,214 149,786 49.93% ‐95.85% ‐34.67%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 13,958 146,529 6,194 152,723 147,277 49.09% ‐95.35% ‐26.74%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 300,000 20,970 80,701 5,158 85,860 214,140 71.38% ‐93.01% ‐59.65%
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 19,324 107,053 77,134 184,187 115,813 38.60% ‐93.56% ‐46.47%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 506 89,052 108,579 197,631 102,369 34.12% ‐99.83% ‐55.47%
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 9,075,000 171,403 379,392 824,645 1,204,036 7,870,964 86.73% ‐98.11% ‐93.73%
Page 6 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% 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
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 3,500,000 3,500,000 7,558 943,100 162,397 1,105,497 2,394,503 68.41% ‐99.78% ‐59.58%
543011 MAINT‐LAWN EQUIPMENT 1,250,000 750,000 0 0 0 0 750,000 100.00% ‐100.00% ‐100.00%
543012 MAINT‐FLEET TRUCKS 3,500,000 1,600,000 0 0 0 0 1,600,000 100.00% ‐100.00% ‐100.00%
543013 SUPT. DEFERRED MAINTENANCE 10,000,000 5,475,000 414,405 2,277,215 1,749,248 4,026,463 1,448,537 26.46% ‐92.43% ‐37.61%
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 83,354 100,904 14,625 115,529 153,657 57.08% ‐69.03% ‐43.77%
544200 RENTAL OF EQUIPMENT & VEHICLES 2,225,000 2,125,000 101,653 1,033,944 451,912 1,485,856 639,144 30.08% ‐95.22% ‐27.02%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
549000 OTHER PURCHASED PROPERTY SERVI 1,593,260 2,893,260 0 101,234 0 101,234 2,792,027 96.50% ‐100.00% ‐94.75%
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% 14.44%
553000 COMMUNICATION 37,800 39,800 839 32,346 1,429 33,775 6,025 15.14% ‐97.89% 21.91%
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 3,025 51,402 0 51,402 348,598 87.15% ‐99.24% ‐80.72%
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% ‐97.10%
561000 SUPPLIES 3,665,193 4,109,193 354,428 941,179 766,690 1,707,870 2,401,323 58.44% ‐91.37% ‐65.64%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 53,000 61,000 3,944 8,880 5,158 14,038 46,962 76.99% ‐93.53% ‐78.16%
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 4,800,193 169,743 2,147,985 1,569,612 3,717,597 1,082,596 22.55% ‐96.46% ‐32.88%
561600 EXPENDABLE COMPUTER EQUIPMENT 45,000 50,000 4,998 8,994 5,785 14,779 35,221 70.44% ‐90.00% ‐73.02%
562000 ENERGY / ELECTRICITY 11,805,467 21,805,467 13,333 10,843,333 10,038,918 20,882,251 923,216 4.23% ‐99.94% ‐25.41%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 355,458 1,315,871 684,129 2,000,000 500,000 20.00% ‐85.78% ‐21.05%
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% 19.07%
571000 LAND ACQUISITION & DEVELOPMENT 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 0 250,000 0 151,151 11,476 162,627 87,374 34.95% ‐100.00% ‐9.31%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 1,132,574 4,500 173,942 263,552 437,493 695,081 61.37% ‐99.60% ‐76.96%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,220,000 6,465,000 97,984 1,067,130 3,165,333 4,232,463 2,232,537 34.53% ‐98.48% ‐75.24%
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 31,714 45,098 15,341 60,439 104,561 63.37% ‐80.78% ‐59.00%
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 180,228,363 178,280,928 8,930,784 76,825,612 27,127,812 103,953,424 74,327,504 41.69% ‐94.99% ‐35.36%
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 1,819,099 11,168,311 0 11,168,311 7,491,273 40.15% ‐90.25% ‐10.22%
518100 MAINT PERSONNEL‐TRANS MECHANIC 10,166,649 11,071,391 1,602,330 10,853,407 0 10,853,407 217,984 1.97% ‐85.53% 47.05%
519000 OTHER MANAGEMENT PERSONNEL 10,311,878 10,610,042 128,015 1,374,090 0 1,374,090 9,235,951 87.05% ‐98.79% ‐80.57%
519100 OTHER ADMINISTRATIVE PERSONNEL 126,803 126,803 10,884 84,440 0 84,440 42,363 33.41% ‐91.42% ‐0.11%
519900 OTHER SALARIES & COMPENSATION 472,450 472,450 840,000 992,000 0 992,000 (519,550) ‐109.97% 77.80% 214.95%
521000 STATE HEALTH INSURANCE 7,541,100 7,541,100 509,652 3,228,819 0 3,228,819 4,312,281 57.18% ‐93.24% ‐35.78%
523000 TEACHERS RETIREMENT SYSTEM 1,707,064 1,707,064 119,275 921,073 0 921,073 785,991 46.04% ‐93.01% ‐19.07%
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 2,075,469 295,364 1,609,105 0 1,609,105 466,364 22.47% ‐85.77% 16.29%
530000 PURCHASED PROF/TECH SERVICES 2,196,950 1,500,358 2,140 153,756 51,486 205,242 1,295,116 86.32% ‐99.86% ‐84.63%
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% ‐99.69%
543000 REPAIR & MAINTENANCE SERVICE 2,165,500 2,165,500 23,438 46,940 85,252 132,192 2,033,308 93.90% ‐98.92% ‐96.75%
551900 STUD TRANSP PURCHASED‐OTH SRCE 500,000 954,434 58,982 431,099 159,165 590,264 364,170 38.16% ‐93.82% ‐32.25%
553000 COMMUNICATION 180,000 186,500 173 1,707 2,243 3,950 182,550 97.88% ‐99.91% ‐98.63%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,500 29,500 (7,440) 16,690 7,440 24,130 5,370 18.20% ‐125.22% ‐15.14%
558000 TRAVEL ‐ EMPLOYEES 145,000 143,400 3,258 25,111 0 25,111 118,289 82.49% ‐97.73% ‐73.73%
Page 7 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% 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
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 6,138,060 916,638 54,443 260,324 381,122 641,447 275,191 30.02% ‐94.06% ‐57.40%
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% ‐97.41%
561500 EXPENDABLE EQUIPMENT 265,172 4,884,094 380,202 2,897,165 1,262,540 4,159,706 724,388 14.83% ‐92.22% ‐11.02%
561600 EXPENDABLE COMPUTER EQUIPMENT 58,108 58,908 0 7,074 2,519 9,593 49,315 83.72% ‐100.00% ‐81.99%
562000 ENERGY / ELECTRICITY 8,100,000 9,215,000 549,694 4,562,067 3,206,941 7,769,008 1,445,992 15.69% ‐94.03% ‐25.74%
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 3,271,031 0 0 0 0 3,271,031 100.00% ‐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 167,000 168,600 62 5,797 9,610 15,407 153,193 90.86% ‐99.96% ‐94.84%
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 84,023,426 6,389,569 38,653,080 7,127,323 45,780,403 38,243,023 45.51% ‐92.40% ‐31.00%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 66,022 525,234 0 525,234 (525,234) 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 1,554,748 113,009 963,464 0 963,464 591,284 38.03% ‐92.73% ‐7.05%
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 3,331,963 189,718 1,500,270 0 1,500,270 1,831,694 54.97% ‐94.31% ‐32.46%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,610,225 11,610,225 1,041,249 7,219,607 0 7,219,607 4,390,619 37.82% ‐91.03% ‐6.73%
519900 OTHER SALARIES & COMPENSATION 284,380 284,380 178,986 483,223 0 483,223 (198,843) ‐69.92% ‐37.06% 154.88%
519910 EXTRA ACTIVITY SALARIES 10,000 11,000 0 205 0 205 10,795 98.14% ‐100.00% ‐97.20%
521000 STATE HEALTH INSURANCE 2,018,520 2,018,520 137,304 1,074,264 0 1,074,264 944,256 46.78% ‐93.20% ‐20.17%
523000 TEACHERS RETIREMENT SYSTEM 3,123,804 3,123,804 223,315 1,727,474 0 1,727,474 1,396,330 44.70% ‐92.85% ‐17.05%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 15,054 108,465 0 108,465 (108,465) 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 55,104 403,368 0 403,368 50,813 11.19% ‐87.87% 33.22%
530000 PURCHASED PROF/TECH SERVICES 1,174,082 1,635,907 29,134 762,352 268,233 1,030,584 605,323 37.00% ‐98.22% ‐30.10%
530070 ADA‐PURCHASED PROF/TECH SERVIC 60,000 60,000 224 359 2,995 3,354 56,646 94.41% ‐99.63% ‐99.10%
543200 REPAIR & MAINT SERVICE‐TECH 44,132 2,105,554 151,078 1,437,911 659,044 2,096,955 8,599 0.41% ‐92.82% 2.44%
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 2,304,207 162,427 1,059,854 331,230 1,391,084 913,123 39.63% ‐92.95% ‐31.01%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,260 6,260 0 3,885 0 3,885 2,376 37.95% ‐100.00% ‐6.92%
558000 TRAVEL ‐ EMPLOYEES 210,000 210,000 2,554 29,241 299 29,540 180,460 85.93% ‐98.78% ‐79.11%
561000 SUPPLIES 629,600 642,600 (1,215) 14,188 45,725 59,912 582,688 90.68% ‐100.19% ‐96.69%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 2,000 0 1,438 0 1,438 562 28.08% ‐100.00% 7.88%
561200 COMPUTER SOFTWARE 0 651,622 0 626,318 16,782 643,099 8,522 1.31% ‐100.00% 44.18%
561500 EXPENDABLE EQUIPMENT 133,000 133,000 2,173 11,232 10,760 21,993 111,007 83.46% ‐98.37% ‐87.33%
561600 EXPENDABLE COMPUTER EQUIPMENT 42,000 41,800 270 13,941 4,865 18,806 22,994 55.01% ‐99.35% ‐49.97%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 2,500 0 1,531 1,181 2,712 (212) ‐8.50% ‐100.00% ‐8.14%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 45,000 45,000 0 0 241 241 44,759 99.46% ‐100.00% ‐100.00%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 310,869 310,869 0 45,706 3,797 49,503 261,366 84.08% ‐100.00% ‐77.95%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 28,852,494 31,373,946 2,366,405 18,065,281 1,345,152 19,410,433 11,963,513 38.13% ‐92.46% ‐13.63%
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 33,713 139,079 636,533 0 636,533 (602,820) ‐1788.09% 312.54% 2732.14%
521000 STATE HEALTH INSURANCE 11,340 11,340 945 7,560 0 7,560 3,780 33.33% ‐91.67% 0.00%
523000 TEACHERS RETIREMENT SYSTEM 6,681 6,681 607 4,830 0 4,830 1,851 27.71% ‐90.91% 8.44%
527000 ON BEHALF PAYMENTS 42,000 42,000 0 0 0 0 42,000 100.00% ‐100.00% ‐100.00%
Page 8 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% 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 20,982 20,982 10,430 46,845 0 46,845 (25,863) ‐123.26% ‐50.29% 234.89%
530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 60,000 60,000 0 0 0 0 60,000 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 0 0 0 0 NA NA NA
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 76,972 0 0 0 0 76,972 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 1,000,000 887,320 0 0 0 0 887,320 100.00% ‐100.00% ‐100.00%
OTHER SUPPORT SERVICES Total 1,932,772 1,897,064 151,062 695,768 0 695,768 1,201,296 63.32% ‐92.04% ‐44.99%
SCHOOL NUTRITION PROGRAM 519900 OTHER SALARIES & COMPENSATION 0 0 612,100 694,700 0 694,700 (694,700) 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 42,180 47,839 0 47,839 (47,839) 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 1,005,000 654,280 742,539 0 742,539 262,461 26.12% ‐34.90% 10.83%
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 1,120,000 1,625 4,589 0 4,589 1,115,411 99.59% ‐99.85% ‐99.39%
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 1,166,246 1,625 4,589 0 4,589 1,161,658 99.61% ‐99.86% ‐99.41%
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 1,325,425,689 124,418,792 754,918,497 42,526,342 797,444,838 527,980,851 39.83% ‐90.61% ‐14.56%
** Gold Case Payment $22,500,000
Page 9 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% 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 3,275,187 21,237,047 0 21,237,047 10,346,298 32.76% ‐89.63% 0.86%
419951 10% ‐ OTHER LOCAL REVENUES (309,752) (277,352) 65,265 354,417 0 354,417 (631,769) 227.79% ‐123.53% ‐291.68%
413200 TUITION ‐ OTHER GEORGIA LUAS 0 0 0 0 0 0 0 NA NA NA
413400 TUITION FROM OTHER SOURCES 0 0 0 0 0 NA NA NA
412100 CONCESSION SALES 0 0 0 0 0 0 0 NA NA NA
412150 CLUB DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
412250 FUNDRAISING/MISC. SALES 0 0 0 0 0 0 0 NA NA NA
412300 GATE RECEIPTS 0 0 0 0 0 0 0 NA NA NA
417000 STUDENT ACTIVITIES‐CENTRALIZED 0 0 0 0 0 0 0 NA NA NA
418000 COMMUNITY SERVICE ACTIVITIES 0 0 0 0 0 0 0 NA NA NA
419100 RENTAL OF PROPERTY 0 0 0 0 0 0 0 NA NA NA
419850 STUDENT SUPPLY FEES 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 30,993,943 31,363,943 3,340,452 21,591,464 0 21,591,464 9,772,478 31.16% ‐89.35% 3.26%
INTEREST 415000 INVESTMENT INCOME 0 0 996 5,967 0 5,967 (5,967) NA NA NA
INTEREST Total 0 0 996 5,967 0 5,967 (5,967) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 12,946,252 12,946,252 1,238,871 9,301,016 0 9,301,016 3,645,236 28.16% ‐90.43% 7.76%
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% ‐76.33%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 15,490,841 15,250,907 1,238,871 9,664,730 0 9,664,730 5,586,177 36.63% ‐91.88% ‐4.94%
FEDERAL SOURCES 445200 OTH FED GRANTS THRU GA DOE 73,880,840 109,391,058 2,726,748 37,491,357 0 37,491,357 71,899,701 65.73% ‐97.51% ‐48.59%
445300 ALL OTHER FEDERAL GRANTS 2,555,269 3,615,159 204,045 1,775,119 0 1,775,119 1,840,040 50.90% ‐94.36% ‐26.35%
445350 CARES ACT‐ESSER 351,475,415 498,959,388 12,087 52,753,121 0 52,753,121 446,206,267 89.43% ‐100.00% ‐84.14%
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 428,232,611 613,072,755 2,942,879 92,019,597 0 92,019,597 521,053,158 84.99% ‐99.52% ‐77.49%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,445,423 4,445,423 65,265 354,417 0 354,417 4,091,006 92.03% ‐98.53% ‐88.04%
459950 OTHER SOURCE 0 705 0 1,410 0 1,410 (705) ‐100.00% ‐100.00% 200.00%
TRANSFERS AND OTHER LOCAL Total 4,445,423 4,446,128 65,265 355,827 0 355,827 4,090,301 92.00% ‐98.53% ‐88.00%
TOTAL REVENUE 479,162,818 664,133,733 7,588,462 123,637,586 0 123,637,586 540,496,146 81.38% ‐98.86% ‐72.08%
INSTRUCTION 511000 TEACHERS 14,500,556 52,233,086 1,827,964 8,652,221 149 8,652,370 43,580,716 83.44% ‐96.50% ‐75.15%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 34,680 7,059 19,946 0 19,946 14,734 42.49% ‐79.65% ‐13.73%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 33,322 39,754 193,592 0 193,592 (160,270) ‐480.97% 19.30% 771.46%
511600 PROF DEVELOPMENT STIPENDS 153,500 100,200 0 0 0 0 100,200 100.00% ‐100.00% ‐100.00%
511700 EXTENDED YEAR 0 981,081 493 29,096 0 29,096 951,985 97.03% ‐99.95% ‐95.55%
511800 ART ‐ MUSIC ‐ PE 30,090 65,652 2,907 17,443 0 17,443 48,209 73.43% ‐95.57% ‐60.15%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 5,025,452 7,023,436 396,235 2,520,588 0 2,520,588 4,502,848 64.11% ‐94.36% ‐46.17%
514500 INTERPRETER 330,351 311,069 21,971 133,839 0 133,839 177,230 56.97% ‐92.94% ‐35.46%
516100 TECHNOLOGY SPECIALIST 161,581 171,245 14,270 85,622 0 85,622 85,623 50.00% ‐91.67% ‐25.00%
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 4,098,069 480 2,190,934 0 2,190,934 1,907,135 46.54% ‐99.99% ‐19.81%
519900 OTHER SALARIES & COMPENSATION 21,543,101 39,621,812 368,007 4,371,762 0 4,371,762 35,250,050 88.97% ‐99.07% ‐83.45%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 4,014,833 10,685,410 285,218 1,687,014 0 1,687,014 8,998,396 84.21% ‐97.33% ‐76.32%
523000 TEACHERS RETIREMENT SYSTEM 3,945,245 15,188,488 326,744 2,474,860 0 2,474,860 12,713,628 83.71% ‐97.85% ‐75.56%
529000 OTHER EMPLOYEE BENEFITS 1,226,272 3,326,855 92,365 607,008 0 607,008 2,719,847 81.75% ‐97.22% ‐72.63%
Page 10 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% 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 6,019,645 129,950 801,117 446,918 1,248,035 4,771,610 79.27% ‐97.84% ‐80.04%
532100 CONTRACTED SERV‐TEACHERS 1,998,053 8,463,845 (68,347) 1,648,824 129,003 1,777,827 6,686,018 79.00% ‐100.81% ‐70.78%
532200 CONTRACTED SERV‐ART‐MUSIC‐P.E. 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 0 0 NA NA NA
541000 WATER‐SEWER & CLEANING SERVIC 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 15,080 0 0 0 0 0 0 NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 450,000 450,000 0 0 0 0 450,000 100.00% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
544300 RENTAL OF COMPUTER EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 500,000 3,002,600 0 600 1,865 2,465 3,000,135 99.92% ‐100.00% ‐99.97%
553200 COMMUNICATION‐WEB SUBSCRPT/L 5,931,936 7,396,059 432,170 3,372,292 251,757 3,624,049 3,772,009 51.00% ‐94.16% ‐31.61%
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 390,359 83,804 15,729 15,492 3,000 18,492 65,312 77.93% ‐81.23% ‐72.27%
559500 OTHER PURCHASED SERVICES 28,000 0 0 579 0 579 (579) NA NA NA
561000 SUPPLIES 4,507,062 6,892,839 326,674 1,452,649 600,721 2,053,370 4,839,468 70.21% ‐95.26% ‐68.39%
561099 SURPLUS 0 3,894,896 2,500 113,326 0 113,326 3,781,570 97.09% ‐99.94% ‐95.64%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 279,553 255,637 4,769 53,290 61,566 114,856 140,781 55.07% ‐98.13% ‐68.73%
561200 COMPUTER SOFTWARE 717,408 335,044 4,390 73,888 42,070 115,958 219,086 65.39% ‐98.69% ‐66.92%
561500 EXPENDABLE EQUIPMENT 1,141,775 4,572,895 126,060 534,241 342,758 877,000 3,695,895 80.82% ‐97.24% ‐82.48%
561600 EXPENDABLE COMPUTER EQUIPMEN 1,308,791 51,038,204 11,114 1,811,123 3,807,703 5,618,826 45,419,378 88.99% ‐99.98% ‐94.68%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 938,470 0 5,814 3,327 9,141 929,329 99.03% ‐100.00% ‐99.07%
564100 TEXTBOOKS ‐ PRINTED 11,348,723 11,372,494 0 4,062 2,678 6,740 11,365,754 99.94% ‐100.00% ‐99.95%
564200 BOOKS (OTHER THAN TEXTBOOKS) 511,190 2,908,678 45,647 237,012 82,618 319,630 2,589,048 89.01% ‐98.43% ‐87.78%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 498,098 556,453 11,610 26,187 52,016 78,203 478,250 85.95% ‐97.91% ‐92.94%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 32,955 0 104,995 33,407 138,402 (105,447) ‐319.97% ‐100.00% 377.90%
581000 DUES AND FEES 85,434 18,015 0 3,440 2,400 5,840 12,175 67.58% ‐100.00% ‐71.36%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 122,237,673 242,227,475 4,425,732 33,242,855 5,863,957 39,106,812 203,120,663 83.86% ‐98.17% ‐79.41%
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 0 540 2,183 0 2,183 (2,183) 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 36,087 0 36,087 37,087 50.68% ‐91.78% ‐26.02%
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 87,935 562,666 0 562,666 416,645 42.54% ‐91.02% ‐13.82%
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 62,441 0 62,441 84,228 57.43% ‐92.82% ‐36.14%
517700 FAMILY SERVICES/PARENT COORD 500,194 1,670,652 100,341 725,581 0 725,581 945,071 56.57% ‐93.99% ‐34.85%
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 0 21,572 157,593 0 157,593 (157,593) NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 333,659 2,774,016 17,059 178,310 0 178,310 2,595,706 93.57% ‐99.39% ‐90.36%
519900 OTHER SALARIES & COMPENSATION 3,324,720 4,855,493 901,981 5,352,531 0 5,352,531 (497,038) ‐10.24% ‐81.42% 65.35%
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 1,174,271 139,545 848,453 0 848,453 325,818 27.75% ‐88.12% 8.38%
523000 TEACHERS RETIREMENT SYSTEM 744,373 1,217,686 213,121 1,322,645 0 1,322,645 (104,959) ‐8.62% ‐82.50% 62.93%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 4,972 0 0 0 0 4,972 100.00% ‐100.00% ‐100.00%
Page 11 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% 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 161,561 367,519 41,847 258,895 0 258,895 108,624 29.56% ‐88.61% 5.67%
530000 PURCHASED PROF/TECH SERVICES 37,733,652 17,234,925 384,493 2,241,820 1,303,509 3,545,329 13,689,596 79.43% ‐97.77% ‐80.49%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 2,500 0 2,500 (2,500) NA NA NA
553000 COMMUNICATION 82,727 95,476 10,291 25,871 13,409 39,279 56,197 58.86% ‐89.22% ‐59.36%
553200 COMMUNICATION‐WEB SUBSCRPT/L 117,158 2,782,854 15,827 503,857 1,749 505,606 2,277,248 81.83% ‐99.43% ‐72.84%
558000 TRAVEL ‐ EMPLOYEES 34,000 50,000 264 1,474 0 1,474 48,526 97.05% ‐99.47% ‐95.58%
559500 OTHER PURCHASED SERVICES 8,000 11,422 0 0 0 0 11,422 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 470,063 708,756 71,691 277,644 73,140 350,785 357,971 50.51% ‐89.89% ‐41.24%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,260 6,876 0 3,262 0 3,262 3,614 52.56% ‐100.00% ‐28.84%
561200 COMPUTER SOFTWARE 4,742 4,742 0 0 642 642 4,100 86.47% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 25,351 154,258 13,459 73,350 4,789 78,139 76,118 49.34% ‐91.27% ‐28.67%
561600 EXPENDABLE COMPUTER EQUIPMEN 88,492 170,194 0 27,460 45,547 73,007 97,187 57.10% ‐100.00% ‐75.80%
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) 93,116 120,673 0 6,835 15,221 22,056 98,617 81.72% ‐100.00% ‐91.50%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 30,380 0 30,000 19,200 49,200 (18,820) ‐61.95% ‐100.00% 48.12%
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 27,736 3,736 3,856 394 4,249 23,487 84.68% ‐86.53% ‐79.15%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 46,476,820 34,835,761 2,040,242 12,706,222 1,477,600 14,183,821 20,651,940 59.28% ‐94.14% ‐45.29%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 184,284 0 12,100 12,100 0 12,100 (12,100) NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 540 0 2,160 0 2,160 (1,620) ‐299.77% ‐100.00% 499.66%
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% ‐69.29%
511600 PROF DEVELOPMENT STIPENDS 0 7,750 0 16,119 0 16,119 (8,369) ‐107.98% ‐100.00% 211.97%
514000 AIDES AND PARAPROFESSIONALS 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 50,001 53,871 4,503 51,529 0 51,529 2,342 4.35% ‐91.64% 43.48%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 330,603 344,590 28,325 225,821 0 225,821 118,768 34.47% ‐91.78% ‐1.70%
519100 OTHER ADMINISTRATIVE PERSONNE 0 95,267 12,074 143,016 0 143,016 (47,749) ‐50.12% ‐87.33% 125.18%
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 79,380 2,786 24,135 0 24,135 55,245 69.60% ‐96.49% ‐54.39%
523000 TEACHERS RETIREMENT SYSTEM 111,910 76,900 6,600 54,607 0 54,607 22,293 28.99% ‐91.42% 6.52%
529000 OTHER EMPLOYEE BENEFITS 14,719 25,715 2,337 20,162 0 20,162 5,552 21.59% ‐90.91% 17.61%
530000 PURCHASED PROF/TECH SERVICES 27,175,748 876,728 14,500 27,523 0 27,523 849,205 96.86% ‐98.35% ‐95.29%
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% ‐1.75%
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 2,500 492 492 550 1,042 1,458 58.33% ‐80.33% ‐70.50%
553200 COMMUNICATION‐WEB SUBSCRPT/L 49,097 1,309,768 0 1,308,467 0 1,308,467 1,301 0.10% ‐100.00% 49.85%
558000 TRAVEL ‐ EMPLOYEES 36,779 101,430 533 13,430 683 14,113 87,318 86.09% ‐99.47% ‐80.14%
559500 OTHER PURCHASED SERVICES 0 53,912 8,410 38,709 8,000 46,709 7,203 13.36% ‐84.40% 7.70%
561000 SUPPLIES 208,400 491,807 60,145 316,293 117,663 433,956 57,852 11.76% ‐87.77% ‐3.53%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 14,150 15,756 2,093 3,455 4,035 7,490 8,267 52.47% ‐86.72% ‐67.11%
561200 COMPUTER SOFTWARE 309,583 339,231 6,519 67,591 77 67,668 271,563 80.05% ‐98.08% ‐70.11%
561500 EXPENDABLE EQUIPMENT 8,000 412,577 101,551 200,216 197,777 397,993 14,584 3.53% ‐75.39% ‐27.21%
561600 EXPENDABLE COMPUTER EQUIPMEN 29,500 35,773 1,442 10,715 795 11,510 24,263 67.82% ‐95.97% ‐55.07%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 3,017 20,982 962 7,509 2,836 10,345 10,637 50.69% ‐95.42% ‐46.32%
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 48,335 330 14,338 900 15,238 33,097 68.47% ‐99.32% ‐55.50%
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 4,448,813 265,702 2,588,272 333,315 2,921,588 1,527,225 34.33% ‐94.03% ‐12.73%
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% ‐70.02%
Page 12 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% 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 9,996,405 17,849 933,474 0 933,474 9,062,931 90.66% ‐99.82% ‐85.99%
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 9,000 15,000 0 15,000 45,000 75.00% ‐85.00% ‐62.50%
519100 OTHER ADMINISTRATIVE PERSONNE 2,477,064 14,860,555 260,975 6,167,974 0 6,167,974 8,692,581 58.49% ‐98.24% ‐37.74%
519900 OTHER SALARIES & COMPENSATION 11,394,197 3,799,000 882,796 916,748 0 916,748 2,882,252 75.87% ‐76.76% ‐63.80%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 1,576,260 2,079,565 148,838 895,403 0 895,403 1,184,163 56.94% ‐92.84% ‐35.41%
523000 TEACHERS RETIREMENT SYSTEM 2,420,051 3,076,472 227,440 1,392,604 0 1,392,604 1,683,868 54.73% ‐92.61% ‐32.10%
529000 OTHER EMPLOYEE BENEFITS 375,254 693,825 43,309 290,295 0 290,295 403,530 58.16% ‐93.76% ‐37.24%
530000 PURCHASED PROF/TECH SERVICES 27,412,633 4,551,218 72,519 715,057 385,716 1,100,774 3,450,444 75.81% ‐98.41% ‐76.43%
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 0 10,500 0 10,500 18,063 63.24% ‐100.00% ‐44.86%
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 5,625 698,509 0 698,509 495,544 41.50% ‐99.53% ‐12.25%
558000 TRAVEL ‐ EMPLOYEES 118,573 1,110,707 13,738 92,864 2,877 95,741 1,014,966 91.38% ‐98.76% ‐87.46%
559500 OTHER PURCHASED SERVICES 0 20,299 0 0 0 0 20,299 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 177,016 1,232,754 4,495 173,305 36,492 209,797 1,022,957 82.98% ‐99.64% ‐78.91%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 36,279 1,080 0 7,920 0 7,920 (6,840) ‐633.33% ‐100.00% 1000.00%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 2,400 1,627,585 0 0 5,441 5,441 1,622,144 99.67% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,840 85,500 0 37,920 0 37,920 47,580 55.65% ‐100.00% ‐33.47%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 389,277 4,779,443 9,313 201,869 15,634 217,504 4,561,939 95.45% ‐99.81% ‐93.66%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 689,150 2,743,797 23,291 107,597 10,003 117,600 2,626,197 95.71% ‐99.15% ‐94.12%
589000 OTHER EXPENDITURES 0 375 0 0 0 0 375 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 47,270,869 52,067,788 1,719,187 12,663,251 456,164 13,119,415 38,948,373 74.80% ‐96.70% ‐63.52%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 3,357 3,357 0 3,357 (3,357) 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 74,200 148,400 257 257 0 257 148,143 99.83% ‐99.83% ‐99.74%
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 12,210 0 0 0 0 12,210 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 14,375 77,600 1,998 28,792 25,010 53,802 23,798 30.67% ‐97.43% ‐44.35%
EDUCATIONAL MEDIA SERVICES Total 2,893,575 6,054,092 5,612 32,405 25,010 57,415 5,996,676 99.05% ‐99.91% ‐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 2,096 2,096 0 2,096 (2,096) 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 13,413 114,535 0 114,535 267,153 69.99% ‐96.49% ‐54.99%
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 1,801,624 373,473 138,705 312,334 0 312,334 61,139 16.37% ‐62.86% 25.44%
519100 OTHER ADMINISTRATIVE PERSONNE 313,385 3,167,893 55,356 1,399,096 0 1,399,096 1,768,797 55.84% ‐98.25% ‐33.75%
519900 OTHER SALARIES & COMPENSATION 1,200,000 2,430,380 0 10,000 0 10,000 2,420,380 99.59% ‐100.00% ‐99.38%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 246,645 503,953 19,136 172,451 0 172,451 331,502 65.78% ‐96.20% ‐48.67%
523000 TEACHERS RETIREMENT SYSTEM 445,296 838,508 41,496 437,985 0 437,985 400,523 47.77% ‐95.05% ‐21.65%
529000 OTHER EMPLOYEE BENEFITS 91,368 200,985 9,158 79,403 0 79,403 121,581 60.49% ‐95.44% ‐40.74%
530000 PURCHASED PROF/TECH SERVICES (5,635,750) 426,500 21,451 158,674 20,494 179,168 247,332 57.99% ‐94.97% ‐44.19%
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
2/28/2023
(UNAUDITED)
1 8
% 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% ‐99.74%
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 (1,150) 12,618 0 12,618 12,382 49.53% ‐104.60% ‐24.29%
561000 SUPPLIES 54,806 101,169 3,121 12,766 4,116 16,882 84,287 83.31% ‐96.92% ‐81.07%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 6,950 5,400 0 243 41 284 5,116 94.73% ‐100.00% ‐93.25%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 5,000 57,835 0 2,048 0 2,048 55,787 96.46% ‐100.00% ‐94.69%
561600 EXPENDABLE COMPUTER EQUIPMEN 12,200 101,932 0 87,748 9,167 96,915 5,017 4.92% ‐100.00% 29.13%
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 18,000 550 4,810 0 4,810 13,190 73.28% ‐96.94% ‐59.92%
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 (1,313,779) 8,656,715 328,155 2,831,666 33,819 2,865,484 5,791,231 66.90% ‐96.21% ‐50.93%
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 46,911 0 46,911 47,454 50.29% ‐95.58% ‐25.43%
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 62,612 443,341 0 443,341 61,909 12.25% ‐87.61% 31.62%
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 12,758 94,973 0 94,973 41,108 30.21% ‐90.63% 4.69%
523000 TEACHERS RETIREMENT SYSTEM 119,117 208,863 17,970 118,758 0 118,758 90,105 43.14% ‐91.40% ‐14.71%
529000 OTHER EMPLOYEE BENEFITS 60,984 117,413 3,398 23,783 0 23,783 93,630 79.74% ‐97.11% ‐69.62%
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% ‐86.84%
553200 COMMUNICATION‐WEB SUBSCRPT/L 275,433 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 0 (15) 0 (15) 15 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 102,056 16,491 0 13,457 882 14,338 2,152 13.05% ‐100.00% 22.40%
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% 18.09%
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 74,975,424 100,906 859,437 4,181 863,617 74,111,807 98.85% ‐99.87% ‐98.28%
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 98,297 0 98,297 40,782 29.32% ‐90.83% 6.02%
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% ‐98.00%
521000 STATE HEALTH INSURANCE 45,360 34,020 3,780 23,625 0 23,625 10,395 30.56% ‐88.89% 4.17%
523000 TEACHERS RETIREMENT SYSTEM 30,770 27,552 2,549 17,953 0 17,953 9,599 34.84% ‐90.75% ‐2.26%
529000 OTHER EMPLOYEE BENEFITS 45,364 82,850 571 5,510 0 5,510 77,340 93.35% ‐99.31% ‐90.02%
530000 PURCHASED PROF/TECH SERVICES 26,237,645 394,221 0 18,000 0 18,000 376,221 95.43% ‐100.00% ‐93.15%
553000 COMMUNICATION 2,000 0 13 75 0 75 (75) 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 3,692,972 19,670 204,394 0 204,394 3,488,578 94.47% ‐99.47% ‐91.70%
Page 14 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% 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 6,992 171,521 0 171,521 (36,410) ‐26.95% ‐94.83% 90.42%
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 10,000 656 6,278 279 6,557 3,443 34.43% ‐93.44% ‐5.84%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 15,000 3,386 3,258 336 3,594 11,406 76.04% ‐77.43% ‐67.42%
561500 EXPENDABLE EQUIPMENT 0 35,000 3,750 21,610 409 22,019 12,981 37.09% ‐89.29% ‐7.39%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 85,000 0 2,421 0 2,421 82,579 97.15% ‐100.00% ‐95.73%
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 14,784 205,087 1,024 206,112 96,685 31.93% ‐95.12% 1.60%
MAINTENANCE AND OPERATION OF PLANT SERVICES 518000 BUS DRIVERS 0 0 1,294 2,160 0 2,160 (2,160) NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 0 24,172 832 2,266 0 2,266 21,906 90.63% ‐96.56% ‐85.94%
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% ‐99.96%
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 64,766 142,710 163 376 0 376 142,334 99.74% ‐99.89% ‐99.60%
530000 PURCHASED PROF/TECH SERVICES 27,373,820 3,822,742 13,000 300,915 100 301,015 3,521,727 92.13% ‐99.66% ‐88.19%
541000 WATER‐SEWER & CLEANING SERVIC 50,000 50,000 1,100 55,089 0 55,089 (5,089) ‐10.18% ‐97.80% 65.27%
543000 REPAIR & MAINTENANCE SERVICE 7,945,000 20,000 5,400 (34,807) 285 (34,522) 54,522 272.61% ‐73.00% ‐361.05%
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 29,437,990 21,489 152,050 249,969 402,019 29,035,971 98.63% ‐99.93% ‐99.23%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 75 0 0 0 0 75 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 3,054,552 3,353,270 26,815 112,219 66,067 178,286 3,174,984 94.68% ‐99.20% ‐94.98%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 1,858,781 1,641,494 1,641,494 217,287 1,858,781 0 0.00% ‐11.69% 32.47%
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 48,942,001 1,711,586 2,281,283 1,699,849 3,981,133 44,960,868 91.87% ‐96.50% ‐93.01%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 358,209 1,800 255,322 2,588 257,909 100,299 28.00% ‐99.50% 6.92%
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% ‐99.91%
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% ‐99.93%
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 69,000 560 2,120 1,880 4,000 65,000 94.20% ‐99.19% ‐95.39%
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
2/28/2023
(UNAUDITED)
1 8
% 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 128,851 200,799 635 68,643 752 69,395 131,403 65.44% ‐99.68% ‐48.72%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 6,925,000 0 0 0 0 6,925,000 100.00% ‐100.00% ‐100.00%
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 10,327,830 2,995 327,714 5,671 333,385 9,994,445 96.77% ‐99.97% ‐95.24%
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 17,636 140,529 0 140,529 (36,579) ‐35.19% ‐83.03% 102.78%
519900 OTHER SALARIES & COMPENSATION 42,239,799 0 25,713 1,137,513 0 1,137,513 (1,137,513) NA NA NA
521000 STATE HEALTH INSURANCE 25,515 35,760 1,890 10,395 0 10,395 25,365 70.93% ‐94.71% ‐56.40%
523000 TEACHERS RETIREMENT SYSTEM 50,424 45,478 4,291 34,196 0 34,196 11,281 24.81% ‐90.56% 12.79%
529000 OTHER EMPLOYEE BENEFITS 6,745 4,248 2,462 39,306 0 39,306 (35,058) ‐825.20% ‐42.04% 1287.79%
530000 PURCHASED PROF/TECH SERVICES 26,298,445 2,966,862 103 2,139,554 146 2,139,700 827,162 27.88% ‐100.00% 8.17%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 155,360 2,677 158,037 (158,037) NA NA NA
553000 COMMUNICATION 8,335 8,335 17,153 153,876 267,783 421,659 (413,324) ‐4958.90% 105.80% 2669.21%
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 42,500 188 888 0 888 41,612 97.91% ‐99.56% ‐96.87%
561000 SUPPLIES 209,500 209,500 146 1,735 2,659 4,394 205,106 97.90% ‐99.93% ‐98.76%
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% ‐97.86%
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 0 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 69,582 3,855,311 277,514 4,132,825 13,392 0.32% ‐98.32% 39.48%
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 88,617 0 88,617 (88,617) 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 3,741 0 3,741 (3,741) 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% ‐60.00%
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% ‐99.13%
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 14,212 114,805 2,955 117,760 2,161,680 94.83% ‐99.38% ‐92.45%
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
2/28/2023
(UNAUDITED)
1 8
% 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 0 119,763 0 119,763 214,798 64.20% ‐100.00% ‐46.30%
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% ‐58.73%
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 0 2,102,331 0 2,102,331 19,973,579 90.48% ‐100.00% ‐85.72%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 125,000 125,000 130,567 442,226 0 442,226 (317,226) ‐253.78% 4.45% 430.67%
519900 OTHER SALARIES & COMPENSATION 0 0 (1,710) (1,710) 0 (1,710) 1,710 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 3,313 3,313 3,864 14,102 0 14,102 (10,789) ‐325.66% 16.63% 538.49%
530000 PURCHASED PROF/TECH SERVICES 430,000 500,000 28,270 366,571 2,193 368,764 131,236 26.25% ‐94.35% 9.97%
530056 PURCHASED SERVICES‐TEMPORARY 0 0 0 0 0 0 0 NA NA NA
530100 CONTRACTED SECURITY‐ATHLETICS 30,000 30,000 0 0 0 0 30,000 100.00% ‐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 0 0 0 4,350 4,350 (4,350) NA NA NA
530400 AWARDS & PRINTING/BINDING‐ATH 20,000 20,000 2,375 8,666 1,809 10,475 9,525 47.62% ‐88.13% ‐35.00%
530500 ATHLETIC EVENT STAFF 128,000 238,000 18,798 196,317 750 197,067 40,933 17.20% ‐92.10% 23.73%
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 1,357 6,603 1,352 7,955 45 0.57% ‐83.03% 23.80%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 45,000 45,000 0 8,233 0 8,233 36,767 81.70% ‐100.00% ‐72.56%
558200 PLAYOFF PAYOUT 30,000 50,000 5,031 28,392 2,049 30,441 19,559 39.12% ‐89.94% ‐14.83%
561000 SUPPLIES 226,082 26,082 318 14,943 9,790 24,734 1,349 5.17% ‐98.78% ‐14.06%
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 50,000 0 40,410 2,891 43,301 6,699 13.40% ‐100.00% 21.23%
561510 ATHLETICS UNIFORMS 350,000 299,000 38,167 227,394 78,790 306,184 (7,184) ‐2.40% ‐87.24% 14.08%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 200,000 520,000 31,119 441,459 167,467 608,925 (88,925) ‐17.10% ‐94.02% 27.34%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 175,000 6,000 0 5,739 16,755 22,494 (16,494) ‐274.90% ‐100.00% 43.48%
581000 DUES AND FEES 60,000 65,000 99 48,534 3,390 51,924 13,076 20.12% ‐99.85% 12.00%
581300 ATHLETICS‐HOTEL 40,000 40,000 2,776 14,064 0 14,064 25,936 64.84% ‐93.06% ‐47.26%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS Total 2,025,395 2,025,395 261,031 1,861,943 291,587 2,153,529 (128,134) ‐6.33% ‐87.11% 37.89%
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 3,228,930 147,757 1,058,940 1,800,825 2,859,765 369,165 11.43% ‐95.42% ‐50.81%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 119,483,070 308,925 308,925 4,054,564 4,363,489 115,119,581 96.35% ‐99.74% ‐99.61%
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 158,786,775 127,200,000 456,682 1,367,865 5,855,389 7,223,254 119,976,746 94.32% ‐99.64% ‐98.39%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 856,345 856,345 65,265 354,417 0 354,417 501,928 58.61% ‐92.38% ‐37.92%
599000 OTHER USES 0 0 1,978,089 13,803,926 0 13,803,926 (13,803,926) 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
2/28/2023
(UNAUDITED)
1 8
% 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 2,043,353 14,158,344 0 14,158,344 8,928,301 38.67% ‐91.15% ‐8.01%
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% ‐97.98% ‐79.46%
Page 18 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% 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% ‐0.62%
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% ‐0.62%
TOTAL REVENUE 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75% ‐100.00% ‐0.62%
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% ‐74.12%
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% 5.36%
DEBT SERVICE Total 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75% ‐100.00% ‐0.62%
TOTAL EXPENDITURES 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75% ‐100.00% ‐0.62%
Page 19 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% 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 11,848,671 89,864,818 0 89,864,818 339,135,182 79.05% ‐97.24% ‐68.58%
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 11,848,671 89,864,818 0 89,864,818 339,145,182 79.05% ‐97.24% ‐68.58%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 557,422 2,075,561 0 2,075,561 724,439 25.87% ‐80.09% 11.19%
INTEREST Total 2,800,000 2,800,000 557,422 2,075,561 0 2,075,561 724,439 25.87% ‐80.09% 11.19%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 4,772 91,284 0 91,284 (91,284) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DOE 0 0 0 0 0 NA NA NA
STATE SOURCES Total 0 0 4,772 91,284 0 91,284 (91,284) 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 12,410,866 92,031,663 0 92,031,663 339,778,337 78.69% ‐97.13% ‐68.03%
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 0 0 NA NA NA
561200 COMPUTER SOFTWARE 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 (960,000) 316,238 1,227,767 1,467,946 2,695,713 (3,655,713) 380.80% ‐132.94% ‐291.84%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 111,361 294,008 580,096 874,104 85,896 8.95% ‐88.40% ‐54.06%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
574000 DEPN EXPENSE‐LAND IMPROVEMENTS 0 0 0 0 0 NA NA NA
574200 DEPRECIATION EXPENSE‐BUILDINGS 0 0 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
574800 DEPRECIATION EXPENSE‐COMPUTER 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 5,000 5,000 427,598 1,521,775 2,048,042 3,569,817 (3,564,817) ‐71296.33% 8451.97% 45553.25%
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
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 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
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 0 323,824 0 323,824 9,676,176 96.76% ‐100.00% ‐95.14%
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 39,075 0 39,075 (39,075) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 60,105 0 60,105 (60,105) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 11,279 0 11,279 (11,279) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 5,294 93,907 0 26,656 1,778 28,435 65,472 69.72% ‐100.00% ‐57.42%
543000 REPAIR & MAINTENANCE SERVICE 0 2,279 0 0 0 0 2,279 100.00% ‐100.00% ‐100.00%
Page 20 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% 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
571500 LAND IMPROVEMENTS 30,000 1,106,093 0 638,434 143,566 782,000 324,093 29.30% ‐100.00% ‐13.42%
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
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 0 1,099,373 145,344 1,244,717 9,957,563 88.89% ‐100.00% ‐85.28%
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% 10.66%
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% 10.66%
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 68,516 197,780 0 197,780 4,715,182 95.97% ‐98.61% ‐93.96%
521000 STATE HEALTH INSURANCE 467,208 467,208 8,316 25,184 0 25,184 442,024 94.61% ‐98.22% ‐91.91%
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 13,690 39,479 0 39,479 703,996 94.69% ‐98.16% ‐92.03%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 2,357 6,807 0 6,807 92,870 93.17% ‐97.64% ‐89.76%
530000 PURCHASED PROF/TECH SERVICES 2,538,975 451,138 1,064 501,053 11,636 512,690 (61,552) ‐13.64% ‐99.76% 66.60%
530001 ARCHITECT/ENGINEER 8,318,082 35,898,245 676,612 2,581,895 4,527,121 7,109,016 28,789,229 80.20% ‐98.12% ‐89.21%
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% ‐99.02%
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% ‐67.26%
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 694,936,550 373,176,074 443,231 13,249,961 40,039,415 53,289,376 319,886,698 85.72% ‐99.88% ‐94.67%
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% ‐99.85%
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 21,576 526,417 1,121,135 1,647,552 2,645,609 61.62% ‐99.50% ‐81.61%
574000 DEPN EXPENSE‐LAND IMPROVEMEN 0 0 0 0 0 0 0 NA NA NA
574200 DEPRECIATION EXPENSE‐BUILDINGS 0 0 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
574600 DEPRECIATION EXPENSE‐BUSES 0 0 0 0 0 0 0 NA NA NA
574800 DEPRECIATION EXPENSE‐COMPUTER 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 729,323,050 453,723,966 1,235,362 18,509,131 45,819,602 64,328,733 389,395,233 85.82% ‐99.73% ‐93.88%
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% ‐64.28%
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% ‐64.28%
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 1,662,960 41,729,294 48,012,988 89,742,282 483,164,485 84.34% ‐99.71% ‐89.07%
Page 21 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% 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 0 149,839 0 149,839 6,131,036 97.61% ‐100.00% ‐96.42%
416120 STUDENT SALES‐BRKF PROGRAMS 3,371,803 3,371,803 (0) 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% ‐99.95%
416220 ADULT SALES ‐ BRKF‐LUNCH PROG 401,855 401,855 0 50,541 0 50,541 351,314 87.42% ‐100.00% ‐81.13%
419950 OTHER LOCAL REVENUES 836,204 836,204 331,175 1,876,765 0 1,876,765 (1,040,561) ‐124.44% ‐60.40% 236.66%
416230 CONTR SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 11,694,446 11,694,446 331,175 2,078,079 0 2,078,079 9,616,366 82.23% ‐97.17% ‐73.35%
INTEREST 415000 INVESTMENT INCOME 0 0 17,194 103,058 0 103,058 (103,058) NA NA NA
INTEREST Total 0 0 17,194 103,058 0 103,058 (103,058) 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 60,628 687,108 0 687,108 527,386 43.42% ‐95.01% ‐15.14%
STATE SOURCES Total 1,214,494 1,214,494 60,628 687,108 0 687,108 527,386 43.42% ‐95.01% ‐15.14%
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 26,631,649 26,631,649 3,800,542 25,202,409 0 25,202,409 1,429,240 5.37% ‐85.73% 41.95%
445110 CHILD NUTR PROG GRANTS 19,423,204 19,423,204 1,235,957 8,262,410 0 8,262,410 11,160,794 57.46% ‐93.64% ‐36.19%
445120 (CACFP) FEDERAL GRANTS 0 0 0 0 0 0 0 NA NA NA
445130 FED REIMB ‐ AFTER‐SCHOOL SNACK 366,134 366,134 63,680 332,355 0 332,355 33,779 9.23% ‐82.61% 36.16%
445200 OTH FED GRANTS THRU GA DOE 50,000 50,000 0 0 0 0 50,000 100.00% ‐100.00% ‐100.00%
445350 CARES ACT‐ESSER 0 0 0 2,471,544 0 2,471,544 (2,471,544) NA NA NA
449000 REV ATTRIB ‐ USDA COMMODITIES 6,920,828 6,920,828 932,417 6,503,521 0 6,503,521 417,307 6.03% ‐86.53% 40.96%
FEDERAL SOURCES Total 53,391,815 53,391,815 6,032,597 42,772,238 0 42,772,238 10,619,577 19.89% ‐88.70% 20.17%
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 6,441,594 45,640,483 0 45,640,483 23,460,272 33.95% ‐90.68% ‐0.93%
GENERAL ADMINISTRATION 530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS 514800 ACCOUNTANT 66,790 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS Total 66,790 0 0 0 0 0 0 NA NA NA
SCHOOL NUTRITION PROGRAM 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 193,624 0 9,909 94,286 0 94,286 (94,286) 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 1,438,548 9,371,795 0 9,371,795 9,173,214 49.46% ‐92.24% ‐24.20%
519000 OTHER MANAGEMENT PERSONNEL 1,927,669 1,927,669 114,388 869,189 0 869,189 1,058,480 54.91% ‐94.07% ‐32.36%
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 5,210,730 421,594 2,617,118 0 2,617,118 2,593,612 49.77% ‐91.91% ‐24.66%
523000 TEACHERS RETIREMENT SYSTEM 1,532,460 1,532,460 124,567 786,278 0 786,278 746,182 48.69% ‐91.87% ‐23.04%
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 31,026 433,959 0 433,959 (324,905) ‐297.93% ‐71.55% 496.90%
529000 OTHER EMPLOYEE BENEFITS 1,128,821 1,128,821 106,561 700,137 0 700,137 428,683 37.98% ‐90.56% ‐6.96%
530000 PURCHASED PROF/TECH SERVICES 340,600 321,600 0 0 0 0 321,600 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 100,000 100,000 0 36,348 19,081 55,429 44,571 44.57% ‐100.00% ‐45.48%
543200 REPAIR & MAINT SERVICE‐TECH 99,079 99,079 0 98,150 0 98,150 929 0.94% ‐100.00% 48.59%
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DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/28/2023
(UNAUDITED)
1 8
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
544100 RENTAL OF LAND OR BUILDINGS 300,000 300,000 30,266 221,590 78,410 300,000 0 0.00% ‐89.91% 10.79%
544200 RENTAL OF EQUIPMENT & VEHICLES 65,000 65,000 0 8,109 0 8,109 56,891 87.52% ‐100.00% ‐81.29%
558000 TRAVEL ‐ EMPLOYEES 102,000 97,000 1,594 7,527 0 7,527 89,473 92.24% ‐98.36% ‐88.36%
559500 OTHER PURCHASED SERVICES 319,400 319,400 0 3,913 184,230 188,143 131,257 41.09% ‐100.00% ‐98.16%
561000 SUPPLIES 6,547,776 6,457,776 458,918 1,815,917 243,421 2,059,338 4,398,438 68.11% ‐92.89% ‐57.82%
561500 EXPENDABLE EQUIPMENT 327,747 438,505 14,632 180,069 213,519 393,589 44,916 10.24% ‐96.66% ‐38.40%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 100,000 0 41,799 7,138 48,937 51,063 51.06% ‐100.00% ‐37.30%
563000 PURCHASED FOOD 21,732,668 21,858,721 1,880,094 10,089,918 1,478,264 11,568,182 10,290,539 47.08% ‐91.40% ‐30.76%
563500 FOOD ACQUISITIONS ‐ USDA 4,025,000 4,025,000 976,492 8,678,637 848,744 9,527,381 (5,502,381) ‐136.71% ‐75.74% 223.43%
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 5,029,242 996,459 1,110,983 918,231 2,029,214 3,000,028 59.65% ‐80.19% ‐66.86%
581000 DUES AND FEES 4,000 30,000 0 23,930 0 23,930 6,070 20.23% ‐100.00% 19.65%
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 6,605,047 37,191,651 3,991,039 41,182,690 27,437,526 39.98% ‐90.37% ‐18.70%
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 6,605,047 37,191,651 3,991,039 41,182,690 27,437,526 39.98% ‐90.37% ‐18.70%
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