February 2023 PY to CY Comparison Report

AID 1502805 · View on Simbli

Agenda Item

i. Approval of the February 2023 Monthly Financial Reports

Summary: Presented by: Mr. Jonathan Lance McConkey, Comptroller, Division of Finance
Request: It is requested that the Board of Education accept the February 2023 Monthly Financial Report.
Contact: Mr. Jonathan Lance McConkey, Comptroller, Division of Finance, 678.676.0445
Status: General Counsel approval not required
                                                               DEKALB COUNTY BOARD OF EDUCATION
                                                           GENERAL FUND - PRIOR YEAR COMPARISON CHARTS
                                                                       February - 02/28/2023



                                                                     Revenues Comparison


                        70,000,000

                        60,000,000

                        50,000,000

                        40,000,000

                        30,000,000

                        20,000,000

                        10,000,000

                                      0
                                           Local Revenue               State Revenue                       Other Revenue               Total Revenue
           FY22 - Prior Fiscal Year         14,338,932                   47,861,420                           16,843                    62,217,195
           FY23 - Current Fiscal Year        7,855,291                    48,691,038                         1,798,556                  58,344,885

                                                             FY22 - Prior Fiscal Year   FY23 - Current Fiscal Year


Monthly revenue was in line with expectations, with the largest revenue source, State Quality Basic Education, being comparable to the previous period. Local
property tax receipts were below prior year levels, as the vast majority of property tax revenue for fiscal year 2023 has already been received. Other Revenue is
once again far exceeding prior year levels due to rising interest earnings on the District's reserves held in the Local Government Investment Pool and other cash
accounts.




                                                                  Expenditures Comparison


                       140,000,000

                       120,000,000

                       100,000,000

                        80,000,000

                        60,000,000

                        40,000,000

                        20,000,000

                                      0
                                          Instruction       Pupil Services              Maintenance and              Other Functions     Total Expenditures
                                                                                           Operation
           FY22 - Prior Fiscal Year       70,076,081          6,291,957                    7,843,484                     19,353,295         103,564,817
           FY23 - Current Fiscal Year     85,817,890          7,366,420                    8,930,784                     22,303,698         124,418,792

                                                             FY22 - Prior Fiscal Year   FY23 - Current Fiscal Year


Expenditures related to instruction increased 22 percent as compared to the previous reporting period, primarily driven by the distribution of the employee
retention supplement in the amount of 1,000.00 per eligible full-time employee, for a total one time monthly expenditure of 12,739,794.29.