DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 800,385,570 800,420,899 13,849,975 771,917,063 0 771,917,063 28,503,836 3.56%
INTEREST 90,000 90,000 1,896,425 9,364,678 0 9,364,678 (9,274,678) ‐10305.20%
STATE SOURCES 502,758,837 503,799,795 49,519,467 352,876,646 0 352,876,646 150,923,149 29.96%
TRANSFERS AND OTHER LOCAL 1,448,256 1,448,256 0 9,749 0 9,749 1,438,507 99.33%
Total Revenue 1,304,682,663 1,305,758,950 65,265,867 1,134,168,136 0 1,134,168,136 171,590,814 13.14%
INSTRUCTION 706,077,411 707,439,127 70,216,909 537,344,058 4,018,802 541,362,859 166,076,268 23.48%
PUPIL SERVICES 138,561,844 137,522,674 6,473,181 49,771,580 1,720,697 51,492,277 86,030,396 62.56%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 24,523,631 19,023,668 1,240,824 10,701,364 332,372 11,033,736 7,989,932 42.00%
INSTRUCTIONAL STAFF TRAINING 1,135,154 607,441 4,049 219,553 6,965 226,518 380,923 62.71%
EDUCATIONAL MEDIA SERVICES 16,664,318 16,827,699 1,231,238 9,197,673 103,556 9,301,228 7,526,471 44.73%
GENERAL ADMINISTRATION 44,175,446 44,274,350 1,392,111 33,719,825 399,288 34,119,112 10,155,237 22.94%
SCHOOL ADMINISTRATION 74,209,904 73,639,511 6,654,457 56,449,479 9,409 56,458,888 17,180,622 23.33%
SUPPORT SERVICES ‐ BUSINESS 18,798,663 18,620,759 1,244,615 11,226,455 637,566 11,864,021 6,756,738 36.29%
MAINTENANCE AND OPERATION OF PLANT SERVICES 180,228,363 181,124,143 12,768,307 89,708,360 23,988,559 113,696,919 67,427,224 37.23%
STUDENT TRANSPORTATION SERVICE 81,128,868 83,537,533 7,114,805 45,765,547 6,035,261 51,800,808 31,736,725 37.99%
SUPPORT SERVICES ‐ CENTRAL 28,852,494 31,147,060 2,447,445 20,588,072 1,096,825 21,684,897 9,462,163 30.38%
OTHER SUPPORT SERVICES 1,932,772 1,897,064 103,348 799,115 0 799,115 1,097,948 57.88%
SCHOOL NUTRITION PROGRAM 1,005,000 1,005,000 1,077 681,083 0 681,083 323,917 32.23%
ENTERPRISE OPERATIONS 1,346,246 1,039,246 0 4,589 0 4,589 1,034,658 99.56%
TRANSFERS & OTHER OUTLAYS 7,837,334 7,837,334 0 0 0 0 7,837,334 100.00%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,326,477,447 1,325,542,608 110,892,367 866,176,752 38,349,299 904,526,051 421,016,557 31.76%
Revenues OVER/UNDER Expenditures (21,794,784) (19,783,658) (45,626,500) 267,991,384 229,642,085
BEGINNING BALANCE (Estimated) 265,464,594 265,464,594
ASSIGNED BALANCE (Gold Case) 45,000,000 45,000,000
UNASSIGNED STARTING BALANCE (Estimated) 220,464,594 220,464,594
ENDING BALANCE 488,455,978 450,106,680
1
FY2023
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,325,542,608
UNEXPENDED BUDGET
$459,365,855 34.7%
YTD EXPENSE
$866,176,752 65.3%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2023
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 537,344,058 , 62.0%
OTHER SUPPORT SERVICES,
799,115 , 0.1%
DEBT SERVICE, 0 , 0.0%
SCHOOL NUTRITION
PROGRAM, 681,083 , 0.1%
TRANSFERS & OTHER
OUTLAYS, 0 , 0.0%
PUPIL SERVICES,
ENTERPRISE OPERATIONS,
49,771,580 , 5.7%
4,589 , 0.0%
SUPPORT SERVICES ‐ CENTRAL, IMPROVEMENT OF
20,588,072 , 2.4% INSTRUCTIONAL SERVICES,
10,701,364 , 1.2%
STUDENT TRANSPORTATION
SERVICE, 45,765,547 , 5.3% INSTRUCTIONAL STAFF
TRAINING, 219,553 , 0.0%
MAINTENANCE AND SUPPORT SERVICES ‐ SCHOOL ADMINISTRATION, EDUCATIONAL MEDIA
OPERATION, 89,708,360 , 10.4% BUSINESS, 11,226,455 , 1.3% 56,449,479 , 6.5% SERVICES, 9,197,673 , 1.1%
GENERAL ADMINISTRATION,
GENERAL OPERATIONS YTD EXPENSES
33,719,825 , 3.9%
$866,176,752
3
FY2023
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250 300 350 400 450 500 550
INSTRUCTION $537.344
PUPIL SERVICES $49.772
IMPROVEMENT OF INSTRUCTIONAL… $10.701
INSTRUCTIONAL STAFF TRAINING $0.220
EDUCATIONAL MEDIA SERVICES $9.198
GENERAL ADMINISTRATION $33.720
SCHOOL ADMINISTRATION $56.449
SUPPORT SERVICES ‐ BUSINESS $11.226
MAINTENANCE AND OPERATION $89.708
STUDENT TRANSPORTATION SERVICE $45.766
SUPPORT SERVICES ‐ CENTRAL $20.588
OTHER SUPPORT SERVICES $0.799
SCHOOL NUTRITION PROGRAM $0.681
ENTERPRISE OPERATIONS $0.005
TRANSFERS & OTHER OUTLAYS $0.000
DEBT SERVICE $0.000
GENERAL OPERATIONS YTD EXPENSES
$866,176,752
4
FY2023
DCSD General Fund
YTD REVENUE Budget vs Collections
900
Millions
$800.42
800 $771.92
700
600
$503.80
500
REVENUE BUDGET
YTD ACTUALS
400 Series8
$352.88
300
200
100
$0.09 $9.36 $1.45 $0.01
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $801,959,155 Actual: $781,291,491 97.42%
(STATE) Budgeted: $503,799,795 Actual: $352,876,646 70.04%
TOTAL Budgeted: $1,305,758,950 Actual: $1,134,168,136 86.86%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 30,993,943 31,374,727 2,010,223 23,601,687 0 23,601,687 7,773,039 24.77%
INTEREST 0 0 1,125 7,092 0 7,092 (7,092)
STATE SOURCES 15,490,841 15,250,907 2,043,027 11,707,757 0 11,707,757 3,543,150 23.23%
FEDERAL SOURCES 428,232,611 615,276,189 42,805,101 134,824,698 0 134,824,698 480,451,491 78.09%
TRANSFERS AND OTHER LOCAL 4,445,423 4,446,128 94,576 450,403 0 450,403 3,995,725 89.87%
Total Revenue 479,162,818 666,347,951 46,954,052 170,591,638 0 170,591,638 495,756,313 74.40%
INSTRUCTION 122,237,673 243,710,966 4,563,712 37,808,795 6,066,674 43,875,469 199,835,497 82.00%
PUPIL SERVICES 46,476,820 35,429,263 2,142,205 14,848,426 1,432,382 16,280,808 19,148,455 54.05%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,698,630 4,478,848 217,146 2,811,182 225,280 3,036,462 1,442,386 32.20%
INSTRUCTIONAL STAFF TRAINING 47,270,869 52,126,625 1,869,066 14,532,317 394,433 14,926,749 37,199,876 71.36%
EDUCATIONAL MEDIA SERVICES 2,893,575 6,054,373 6,191 34,982 55,378 90,361 5,964,012 98.51%
FEDERAL GRANT ADMINISTRATION (1,313,779) 8,679,715 326,324 3,146,946 25,112 3,172,058 5,507,658 63.45%
GENERAL ADMINISTRATION 52,410,582 74,975,424 103,890 963,327 3,881 967,208 74,008,216 98.71%
SCHOOL ADMINISTRATION 28,031,713 3,692,972 19,683 224,077 0 224,077 3,468,895 93.93%
SUPPORT SERVICES ‐ BUSINESS 26,255,442 302,797 6,992 235,239 1,024 236,264 66,533 21.97%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,198,742 48,876,262 113,002 2,394,286 1,586,001 3,980,287 44,895,976 91.86%
STUDENT TRANSPORTATION SERVICE 27,650,785 10,365,068 6,617 334,331 10,274 344,605 10,020,463 96.68%
SUPPORT SERVICES ‐ CENTRAL 80,846,623 4,146,217 94,319 3,922,460 232,096 4,154,556 (8,339) ‐0.20%
OTHER SUPPORT SERVICES 667,089 2,279,440 14,212 141,975 2,955 144,930 2,134,510 93.64%
SCHOOL NUTRITION PROGRAM 53,747,141 22,075,910 0 2,102,331 0 2,102,331 19,973,579 90.48%
ENTERPRISE OPERATIONS 2,025,395 2,083,395 415,197 2,279,608 152,669 2,432,277 (348,882) ‐16.75%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775 127,200,000 2,163,103 3,530,968 21,708,486 25,239,454 101,960,546 80.16%
TRANSFERS & OTHER OUTLAYS 23,086,645 23,086,645 1,853,928 16,012,271 0 16,012,271 7,074,374 30.64%
Total Expenditures 774,970,721 669,563,921 13,915,587 105,323,521 31,896,645 137,220,166 532,343,754 79.51%
Revenues OVER/UNDER Expenditures (295,807,904) (3,215,970) 33,038,465 65,268,117 33,371,472 (36,587,442)
BEGINNING BALANCE (Estimated) 562,660 562,660
ENDING BALANCE 65,830,777 33,934,132
6
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
INTEREST 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Total Revenue 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
DEBT SERVICE 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Total Expenditures 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Revenues OVER/UNDER Expenditures 0 0 0 0 0 0
BEGINNING BALANCE (Estimated) 47,605 47,605
ENDING BALANCE 47,605 47,605
7
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 428,990,000 429,021,000 11,531,825 101,396,643 0 101,396,643 327,624,357 76.37%
INTEREST 2,800,000 2,800,000 610,747 2,686,308 0 2,686,308 113,692 4.06%
STATE SOURCES 0 0 453,527 544,811 0 544,811 (544,811) NA
TRANSFERS AND OTHER LOCAL 0 0 (507,565) (507,565) 0 (507,565) 507,565 NA
Total Revenue 431,790,000 431,821,000 12,088,534 104,120,197 0 104,120,197 327,700,803 75.89%
INSTRUCTION 5,000 5,500 148,575 1,670,350 1,941,299 3,611,649 (3,606,149) ‐65566.34%
PUPIL SERVICES 0 10,500 194 2,110 0 2,110 8,390 79.90%
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,045,882 11,202,279 50,148 1,240,502 123,787 1,364,288 9,837,991 87.82%
STUDENT TRANSPORTATION SERVICE 1,000,000 1,000,000 1,127 738,827 36,000 774,827 225,173 22.52%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 453,723,966 2,013,618 20,429,870 44,287,005 64,716,874 389,007,092 85.74%
TRANSFERS & OTHER OUTLAYS 83,403,442 83,403,442 0 19,859,400 0 19,859,400 63,544,042 76.19%
DEBT SERVICE 5,572,080 5,572,080 0 0 0 0 5,572,080 100.00%
Total Expenditures 847,349,454 572,917,767 2,213,662 43,941,059 46,388,090 90,329,149 464,588,618 81.09%
Revenues OVER/UNDER Expenditures (415,559,454) (141,096,767) 9,874,872 60,179,138 13,791,048 (136,887,815)
BEGINNING BALANCE (Estimated) 364,500,000 364,500,000
ENDING BALANCE 424,679,138 378,291,048
8
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 11,694,446 11,694,446 380,384 2,458,463 0 2,458,463 9,235,982 78.98%
INTEREST 0 0 19,429 122,486 0 122,486 (122,486) NA
STATE SOURCES 1,214,494 1,214,494 60,628 747,736 0 747,736 466,758 38.43%
FEDERAL SOURCES 53,391,815 53,391,815 7,199,492 49,971,729 0 49,971,729 3,420,086 6.41%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 69,100,755 69,100,755 7,659,932 53,300,415 0 53,300,415 15,800,340 22.87%
GENERAL ADMINISTRATION 0 0 0 0 0 0 0 NA
SUPPORT SERVICES ‐ BUSINESS 66,790 0 0 0 0 0 0 NA
SCHOOL NUTRITION PROGRAM 68,718,997 68,620,216 5,366,583 42,550,336 2,678,858 45,229,195 23,391,021 34.09%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 68,785,787 68,620,216 5,366,583 42,550,336 2,678,858 45,229,195 23,391,021 34.09%
Revenues OVER/UNDER Expenditures 314,968 480,539 2,293,350 10,750,079 8,071,221 (7,590,682)
BEGINNING BALANCE (Estimated) 18,476,000 18,476,000
ENDING BALANCE 29,226,079 26,547,221
9