DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
LOCAL REVENUES 411100 AD VALOREM TAXES 745,921,752 745,921,752 9,661,650 736,912,331 0 736,912,331 9,009,421 1.21% ‐98.70% 31.72%
411210 OTHER SALES TAXES 15,000,000 15,000,000 498,511 6,531,837 0 6,531,837 8,468,163 56.45% ‐96.68% ‐41.94%
411900 OTHER TAXES 2,800,000 2,800,000 844,307 2,913,141 0 2,913,141 (113,141) ‐4.04% ‐69.85% 38.72%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 2,639,710 23,302,075 0 23,302,075 5,697,925 19.65% ‐90.90% 7.14%
412200 DONATIONS 4,300 39,629 0 0 0 0 39,629 100.00% ‐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 75,000 151,908 823,579 0 823,579 (748,579) ‐998.11% 102.54% 1364.14%
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% 302.67%
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 75,210 1,216,847 0 1,216,847 578,153 32.21% ‐95.81% ‐9.61%
411990 CHARTER COMMISSION LOCAL REV 0 0 0 0 0 NA NA NA
419500 SERVICES PROVIDED OTHER LUAS 0 0 3,679 10,718 0 10,718 (10,718) NA NA NA
419955 REVENUE CLEARING ACCT 0 0 (25,000) 202,950 0 202,950 (202,950) NA NA NA
LOCAL REVENUES Total 800,385,570 800,420,899 13,849,975 771,917,063 0 771,917,063 28,503,836 3.56% ‐98.27% 28.59%
INTEREST 415000 INVESTMENT INCOME 90,000 90,000 1,896,425 9,364,678 0 9,364,678 (9,274,678) ‐10305.20% 2007.14% 13773.60%
INTEREST Total 90,000 90,000 1,896,425 9,364,678 0 9,364,678 (9,274,678) ‐10305.20% 2007.14% 13773.60%
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 597,024,602 597,024,602 56,995,989 425,824,498 0 425,824,498 171,200,104 28.68% ‐90.45% ‐4.90%
431220 QBE ALLOTMENT (OPER COSTS) 40,638,153 40,638,153 3,380,456 30,442,424 0 30,442,424 10,195,729 25.09% ‐91.68% ‐0.12%
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 8,153,124 0 8,153,124 3,262,478 28.58% ‐91.56% ‐4.77%
431400 QBE CONTRA ACCOUNT (DEBIT) (152,200,413) (152,200,413) (12,683,347) (114,150,369) 0 (114,150,369) (38,050,044) 25.00% ‐91.67% 0.00%
438000 OTHER GRANTS FROM GEORGIA DOE 5,880,893 4,816,209 862,432 2,606,969 0 2,606,969 2,209,241 45.87% ‐82.09% ‐27.83%
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 502,758,837 503,799,795 49,519,467 352,876,646 0 352,876,646 150,923,149 29.96% ‐90.17% ‐6.61%
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% ‐99.10%
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% ‐40.02% 15.81%
INSTRUCTION 511000 TEACHERS 376,680,184 376,631,116 38,984,363 284,566,439 259 284,566,698 92,064,417 24.44% ‐89.65% 0.74%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 35,000 35,000 1,248,393 9,204,179 0 9,204,179 (9,169,179) ‐26197.65% 3466.84% 34963.54%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 30,915 209,776 0 209,776 (209,776) NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 7,998 93,313 551,742 0 551,742 (543,744) ‐6798.50% 1066.71% 9098.00%
511600 PROF DEVELOPMENT STIPENDS 0 0 0 50,275 0 50,275 (50,275) 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 2,844,474 19,826,612 0 19,826,612 13,245,562 40.05% ‐91.40% ‐20.07%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 27,584,428 27,443,431 1,863,218 14,533,913 0 14,533,913 12,909,518 47.04% ‐93.21% ‐29.39%
514200 SALARY OF CLERICAL STAFF 0 0 8,604 8,604 0 8,604 (8,604) NA NA NA
514500 INTERPRETER 238,320 238,320 14,446 101,123 0 101,123 137,198 57.57% ‐93.94% ‐43.42%
516100 TECHNOLOGY SPECIALIST 146,094 146,094 6,463 45,243 0 45,243 100,851 69.03% ‐95.58% ‐58.71%
516400 PHYS/OCCUP/SPEECH THERAPIST 8,158,638 8,158,638 599,921 4,201,482 0 4,201,482 3,957,156 48.50% ‐92.65% ‐31.34%
517200 ELEMENTARY COUNSELOR 79,287 79,287 4,484 33,632 0 33,632 45,656 57.58% ‐94.34% ‐43.44%
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) 1,936 53,777 0 53,777 (29,549,979) 100.18% ‐100.01% ‐100.24%
519910 EXTRA ACTIVITY SALARIES 575,000 475,000 0 48,455 0 48,455 426,545 89.80% ‐100.00% ‐86.40%
Page 1 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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 5,547,339 39,448,003 0 39,448,003 35,424,738 47.31% ‐92.59% ‐29.75%
523000 TEACHERS RETIREMENT SYSTEM 89,833,422 89,770,310 7,246,936 51,681,785 0 51,681,785 38,088,525 42.43% ‐91.93% ‐23.24%
525000 UNEMPLOYMENT COMPENSATION 40,350 40,350 25,484 63,441 0 63,441 (23,091) ‐57.23% ‐36.84% 109.64%
526000 WORKMEN COMPENSATION‐CLAIMS 9,245,000 9,245,000 362,796 5,307,888 40,046 5,347,934 3,897,066 42.15% ‐96.08% ‐23.45%
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 5,258,390 37,199,987 0 37,199,987 (19,106,474) ‐105.60% ‐70.94% 174.13%
530000 PURCHASED PROF/TECH SERVICES 16,571,107 11,080,543 559,537 4,758,152 1,564,228 6,322,379 4,758,164 42.94% ‐94.95% ‐42.74%
530010 PURCHASED SERVICES‐OTHER FEES 1,994,072 1,994,072 0 1,329,055 56,049 1,385,105 608,967 30.54% ‐100.00% ‐11.13%
530070 ADA‐PURCHASED PROF/TECH SERVIC 35,000 35,000 0 100 0 100 34,900 99.71% ‐100.00% ‐99.62%
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 170,000 396,950 6,754 116,875 213,999 330,874 66,076 16.65% ‐98.30% ‐60.74%
544100 RENTAL OF LAND OR BUILDINGS 30,000 100,718 41,175 70,518 0 70,518 30,200 29.98% ‐59.12% ‐6.65%
544200 RENTAL OF EQUIPMENT & VEHICLES 99,993 98,363 0 13,615 9,021 22,635 75,728 76.99% ‐100.00% ‐81.54%
553000 COMMUNICATION 43,340 24,464 1,269 (23,191) 719 (22,472) 46,936 191.86% ‐94.81% ‐226.40%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 436,566 5,004,209 35,647 4,480,468 78,463 4,558,931 445,278 8.90% ‐99.29% 19.38%
558000 TRAVEL ‐ EMPLOYEES 910,474 917,241 52,677 253,432 8,234 261,667 655,574 71.47% ‐94.26% ‐63.16%
559400 PAYMENTS TO CHARTER SCHOOLS 46,826,936 46,826,936 4,298,430 39,871,822 0 39,871,822 6,955,114 14.85% ‐90.82% 13.53%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 7,084,613 6,285,028 417,965 2,850,723 556,268 3,406,991 2,878,037 45.79% ‐93.35% ‐39.52%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 195,616 313,631 20,533 132,026 20,653 152,679 160,952 51.32% ‐93.45% ‐43.87%
561200 COMPUTER SOFTWARE 7,648,392 6,957,394 14,616 3,323,730 875,590 4,199,320 2,758,074 39.64% ‐99.79% ‐36.30%
561500 EXPENDABLE EQUIPMENT 2,223,007 2,064,559 133,019 824,265 292,234 1,116,498 948,060 45.92% ‐93.56% ‐46.77%
561600 EXPENDABLE COMPUTER EQUIPMENT 591,779 863,086 33,477 375,145 87,209 462,353 400,733 46.43% ‐96.12% ‐42.05%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 37,250 1,146,724 373,434 801,743 1,225 802,968 343,755 29.98% ‐67.43% ‐6.78%
564100 TEXTBOOKS ‐ PRINTED 7,131,545 10,715,770 0 10,499,489 47,674 10,547,163 168,606 1.57% ‐100.00% 30.64%
564200 BOOKS (OTHER THAN TEXTBOOKS) 853,634 141,763 23,188 79,800 8,016 87,817 53,946 38.05% ‐83.64% ‐24.94%
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 1,538,707 29,000 70,099 115,256 185,355 1,353,352 87.95% ‐98.12% ‐93.93%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 772,973 998,535 34,712 379,835 43,660 423,495 575,040 57.59% ‐96.52% ‐49.28%
589000 OTHER EXPENDITURES 1,000,000 975,481 0 0 0 0 975,481 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 706,077,411 707,439,127 70,216,909 537,344,058 4,018,802 541,362,859 166,076,268 23.48% ‐90.07% 1.27%
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% ‐77.03%
514000 AIDES AND PARAPROFESSIONALS 169,883 169,883 3,383 31,320 0 31,320 138,563 81.56% ‐98.01% ‐75.42%
514200 SALARY OF CLERICAL STAFF 2,039,336 2,039,336 170,415 1,531,298 0 1,531,298 508,038 24.91% ‐91.64% 0.12%
514600 ATHLETICS PERSONNEL 714,952 714,952 63,521 570,013 0 570,013 144,939 20.27% ‐91.12% 6.30%
516300 SCH NURSE/SPEC EDUC NURSE LPN 4,911,504 4,911,504 415,820 3,107,862 0 3,107,862 1,803,642 36.72% ‐91.53% ‐15.63%
516400 PHYS/OCCUP/SPEECH THERAPIST 118,977 118,977 0 79,387 0 79,387 39,590 33.28% ‐100.00% ‐11.03%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 1,946,665 1,946,665 63,447 478,370 0 478,370 1,468,295 75.43% ‐96.74% ‐67.23%
517200 ELEMENTARY COUNSELOR 8,709,649 8,709,649 1,501,464 6,533,817 0 6,533,817 2,175,832 24.98% ‐82.76% 0.02%
517300 SECONDARY COUNSELOR 14,902,824 14,902,824 1,061,814 12,157,948 0 12,157,948 2,744,876 18.42% ‐92.88% 8.78%
517400 SCHOOL PSYCHOLOGIST 4,414,036 4,414,036 288,688 2,039,913 0 2,039,913 2,374,123 53.79% ‐93.46% ‐38.38%
517600 SCHOOL SOCIAL WORKER 3,859,986 3,859,986 342,844 2,223,036 0 2,223,036 1,636,950 42.41% ‐91.12% ‐23.21%
517700 FAMILY SERVICES/PARENT COORD 2,732,850 2,732,850 229,489 1,738,067 0 1,738,067 994,782 36.40% ‐91.60% ‐15.20%
517800 GRADUATION COACH 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 58,254,987 58,229,987 147,846 1,361,472 0 1,361,472 56,868,515 97.66% ‐99.75% ‐96.88%
519100 OTHER ADMINISTRATIVE PERSONNEL 7,820,469 7,820,469 483,215 3,795,896 0 3,795,896 4,024,573 51.46% ‐93.82% ‐35.28%
519900 OTHER SALARIES & COMPENSATION 767,000 767,000 7,488 1,053,040 0 1,053,040 (286,040) ‐37.29% ‐99.02% 83.06%
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 7,493,142 563,820 4,163,766 0 4,163,766 3,329,375 44.43% ‐92.48% ‐25.91%
523000 TEACHERS RETIREMENT SYSTEM 10,306,358 10,306,358 739,089 5,570,477 0 5,570,477 4,735,881 45.95% ‐92.83% ‐27.93%
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 1,416,851 154,667 1,186,385 0 1,186,385 230,466 16.27% ‐89.08% 11.65%
Page 2 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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 4,949,904 200,718 1,920,502 1,626,164 3,546,666 1,403,238 28.35% ‐95.95% ‐48.27%
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 3,905 17,925 0 17,925 169,075 90.41% ‐97.91% ‐87.22%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 305,000 205,000 0 1,572 0 1,572 203,428 99.23% ‐100.00% ‐98.98%
544200 RENTAL OF EQUIPMENT & VEHICLES 9,500 100,000 0 13,010 0 13,010 86,990 86.99% ‐100.00% ‐82.65%
544400 OTHER RENTALS 0 12,000 600 5,080 600 5,680 6,320 52.67% ‐95.00% ‐43.56%
551900 STUD TRANSP PURCHASED‐OTH SRCE 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 4,650 4,650 0 40 254 293 4,357 93.69% ‐100.00% ‐98.86%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 470 51,146 20,520 20,719 0 20,719 30,427 59.49% ‐59.88% ‐45.99%
558000 TRAVEL ‐ EMPLOYEES 80,600 75,600 556 4,811 0 4,811 70,789 93.64% ‐99.26% ‐91.51%
559500 OTHER PURCHASED SERVICES 1,000 0 0 0 0 0 0 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 629,000 414,996 2,891 38,042 18,847 56,889 358,107 86.29% ‐99.30% ‐87.78%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,000 15,059 792 3,643 45 3,688 11,371 75.51% ‐94.74% ‐67.75%
561200 COMPUTER SOFTWARE 122,950 113,449 0 4,336 46,797 51,133 62,316 54.93% ‐100.00% ‐94.90%
561500 EXPENDABLE EQUIPMENT 1,540 25,080 4,941 74,653 4,238 78,891 (53,811) ‐214.56% ‐80.30% 296.88%
561600 EXPENDABLE COMPUTER EQUIPMENT 52,000 102,536 0 19,036 21,785 40,822 61,714 60.19% ‐100.00% ‐75.25%
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 4,540 0 4,540 0 4,540 0 0.00% ‐100.00% 33.33%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 64,200 62,137 1,248 5,758 1,968 7,726 54,411 87.57% ‐97.99% ‐87.64%
589000 OTHER EXPENDITURES 1,006,500 464,107 0 750 0 750 463,357 99.84% ‐100.00% ‐99.78%
PUPIL SERVICES Total 138,561,844 137,522,674 6,473,181 49,771,580 1,720,697 51,492,277 86,030,396 62.56% ‐95.29% ‐51.74%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 8,500 176 4,708 0 4,708 3,792 44.61% ‐97.93% ‐26.15%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 5,083,000 556,489 24,594 462,354 0 462,354 94,135 16.92% ‐95.58% 10.78%
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 180,266 180,266 0 180,266 (180,266) NA NA NA
517700 FAMILY SERVICES/PARENT COORD 270,695 270,695 25,248 178,769 0 178,769 91,926 33.96% ‐90.67% ‐11.95%
519000 OTHER MANAGEMENT PERSONNEL 3,699,786 3,313,036 162,065 1,460,940 0 1,460,940 1,852,097 55.90% ‐95.11% ‐41.20%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,659,296 5,659,296 397,010 4,344,886 0 4,344,886 1,314,410 23.23% ‐92.98% 2.37%
519900 OTHER SALARIES & COMPENSATION 287,043 281,911 2,265 186,672 0 186,672 95,239 33.78% ‐99.20% ‐11.71%
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 38,806 325,984 0 325,984 700,286 68.24% ‐96.22% ‐57.65%
523000 TEACHERS RETIREMENT SYSTEM 1,820,259 1,835,029 159,879 1,260,344 0 1,260,344 574,686 31.32% ‐91.29% ‐8.42%
529000 OTHER EMPLOYEE BENEFITS 271,789 262,514 12,926 118,985 0 118,985 143,529 54.67% ‐95.08% ‐39.57%
530000 PURCHASED PROF/TECH SERVICES 1,846,586 1,744,287 57,902 396,618 53,036 449,653 1,294,634 74.22% ‐96.68% ‐69.68%
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 318,080 334,068 1,345 22,908 68,185 91,092 242,975 72.73% ‐99.60% ‐90.86%
544101 PORTABLES 6,740 6,740 0 0 0 0 6,740 100.00% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 525 0 525 0 525 0 0.00% ‐100.00% 33.33%
553000 COMMUNICATION 5,450 8,450 0 3,361 0 3,361 5,089 60.23% ‐100.00% ‐46.97%
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% 26.27%
558000 TRAVEL ‐ EMPLOYEES 329,528 317,292 3,165 67,010 53 67,062 250,230 78.86% ‐99.00% ‐71.84%
561000 SUPPLIES 428,956 312,350 22,367 86,240 22,352 108,592 203,758 65.23% ‐92.84% ‐63.19%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 18,398 77,450 6,602 58,989 3,216 62,205 15,245 19.68% ‐91.48% 1.55%
561200 COMPUTER SOFTWARE 0 3,000 1,112 1,112 0 1,112 1,889 62.95% ‐62.95% ‐50.60%
561500 EXPENDABLE EQUIPMENT 714,008 695,170 116,339 180,947 118,596 299,543 395,627 56.91% ‐83.26% ‐65.29%
561600 EXPENDABLE COMPUTER EQUIPMENT 11,500 44,351 15,987 28,443 1,314 29,757 14,594 32.90% ‐63.95% ‐14.49%
Page 3 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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
564200 BOOKS (OTHER THAN TEXTBOOKS) 51,744 55,724 1,800 15,246 3,515 18,761 36,963 66.33% ‐96.77% ‐63.52%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 172,206 184,206 0 61,696 14,477 76,172 108,034 58.65% ‐100.00% ‐55.34%
581000 DUES AND FEES 85,400 93,682 1,074 34,413 363 34,776 58,906 62.88% ‐98.85% ‐51.02%
589000 OTHER EXPENDITURES 1,000,000 457,607 0 0 0 0 457,607 100.00% ‐100.00% ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 24,523,631 19,023,668 1,240,824 10,701,364 332,372 11,033,736 7,989,932 42.00% ‐93.48% ‐25.00%
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 0 190,450 0 190,450 (190,450) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 284 284 0 5,015 0 5,015 (4,731) ‐1662.91% ‐100.00% 2250.55%
530000 PURCHASED PROF/TECH SERVICES 61,600 43,100 500 24,240 5,850 30,090 13,010 30.19% ‐98.84% ‐25.01%
558000 TRAVEL ‐ EMPLOYEES 15,000 15,000 0 0 0 0 15,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 11,750 3,750 670 670 0 670 3,080 82.13% ‐82.13% ‐76.18%
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 26,180 2,879 (822) 1,115 293 25,887 98.88% ‐89.00% ‐104.19%
589000 OTHER EXPENDITURES 1,000,000 457,607 0 0 0 0 457,607 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 1,135,154 607,441 4,049 219,553 6,965 226,518 380,923 62.71% ‐99.33% ‐51.81%
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 97,814 0 97,814 24,171 19.82% ‐91.06% 6.91%
516500 LIBRARIAN/MEDIA SPECIALIST 10,643,260 10,643,260 818,709 5,774,642 0 5,774,642 4,868,618 45.74% ‐92.31% ‐27.66%
519000 OTHER MANAGEMENT PERSONNEL 27,000 27,000 7,600 7,600 0 7,600 19,400 71.85% ‐71.85% ‐62.47%
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 1,576,260 103,005 726,705 0 726,705 849,555 53.90% ‐93.47% ‐38.53%
523000 TEACHERS RETIREMENT SYSTEM 2,131,315 2,131,315 164,287 1,162,154 0 1,162,154 969,161 45.47% ‐92.29% ‐27.30%
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 33,832 243,842 0 243,842 50,802 17.24% ‐88.52% 10.34%
530000 PURCHASED PROF/TECH SERVICES 247,696 295,229 1,000 272,775 21,594 294,369 860 0.29% ‐99.66% 23.19%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 600 600 63 452 0 452 148 24.72% ‐89.47% 0.38%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 16,728 306,404 14,762 233,552 7,276 240,829 65,575 21.40% ‐95.18% 1.63%
558000 TRAVEL ‐ EMPLOYEES 13,361 13,361 134 1,104 0 1,104 12,257 91.74% ‐98.99% ‐88.99%
561000 SUPPLIES 1,221,712 469,500 22,844 244,039 29,792 273,831 195,669 41.68% ‐95.13% ‐30.70%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 155 5,181 206 3,882 38 3,920 1,261 24.34% ‐96.03% ‐0.10%
561500 EXPENDABLE EQUIPMENT 4,500 8,657 1,368 5,788 1,464 7,252 1,405 16.23% ‐84.20% ‐10.85%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 4,308 1,349 1,804 2,504 4,308 0 0.01% ‐68.68% ‐44.18%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 1,930 45,594 1,093 1,093 0 1,093 44,501 97.60% ‐97.60% ‐96.80%
564200 BOOKS (OTHER THAN TEXTBOOKS) 149,502 697,786 49,876 419,708 40,887 460,595 237,191 33.99% ‐92.85% ‐19.80%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 44,000 16,945 0 0 0 0 16,945 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 2,200 2,200 200 720 0 720 1,480 67.27% ‐90.91% ‐56.36%
EDUCATIONAL MEDIA SERVICES Total 16,664,318 16,827,699 1,231,238 9,197,673 103,556 9,301,228 7,526,471 44.73% ‐92.68% ‐27.12%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 126,000 126,000 13,666 125,525 0 125,525 475 0.38% ‐89.15% 32.83%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 325,000 325,000 30,183 275,513 0 275,513 49,487 15.23% ‐90.71% 13.03%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,172,268 2,172,268 128,473 1,363,954 0 1,363,954 808,315 37.21% ‐94.09% ‐16.28%
514200 SALARY OF CLERICAL STAFF 3,984,388 3,984,388 376,704 3,653,549 0 3,653,549 330,839 8.30% ‐90.55% 22.26%
519000 OTHER MANAGEMENT PERSONNEL 1,617,971 1,781,175 67,840 503,154 0 503,154 1,278,021 71.75% ‐96.19% ‐62.34%
519100 OTHER ADMINISTRATIVE PERSONNEL 2,439,222 2,439,222 64,702 514,983 0 514,983 1,924,240 78.89% ‐97.35% ‐71.85%
519900 OTHER SALARIES & COMPENSATION 157,250 157,250 250 196,448 0 196,448 (39,198) ‐24.93% ‐99.84% 66.57%
521000 STATE HEALTH INSURANCE 1,413,440 1,413,440 96,641 889,500 0 889,500 523,940 37.07% ‐93.16% ‐16.09%
523000 TEACHERS RETIREMENT SYSTEM 2,174,822 2,174,822 136,207 1,249,336 0 1,249,336 925,485 42.55% ‐93.74% ‐23.41%
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 27,431 261,627 0 261,627 71,981 21.58% ‐91.78% 4.56%
530000 PURCHASED PROF/TECH SERVICES 1,727,381 2,443,681 60,925 181,242 108,404 289,645 2,154,036 88.15% ‐97.51% ‐90.11%
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% 33.33%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
Page 4 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 270,000 270,000 61,650 208,101 61,899 270,000 0 0.00% ‐77.17% 2.77%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 2,986,000 310,517 1,548,014 180,921 1,728,935 1,257,065 42.10% ‐89.60% ‐30.88%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 50,000 0 28,116 0 28,116 21,884 43.77% ‐100.00% ‐25.02%
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% ‐99.45%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,000 585 0 270 0 270 315 53.81% ‐100.00% ‐38.41%
558000 TRAVEL ‐ EMPLOYEES 29,249 29,249 712 3,335 0 3,335 25,914 88.60% ‐97.56% ‐84.80%
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 3,595 0 3,595 0 3,595 0 0.00% ‐100.00% 33.33%
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% ‐83.51%
558024 TRAVEL‐BD MEMBER, S. JESTER 0 0 0 0 0 0 0 NA NA NA
558025 TRAVEL‐BD MEMBER, V. TURNER 8,000 8,000 122 1,823 0 1,823 6,177 77.21% ‐98.48% ‐69.61%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 8,000 8,000 137 311 0 311 7,689 96.12% ‐98.29% ‐94.82%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 8,000 8,000 1,405 3,914 0 3,914 4,086 51.08% ‐82.43% ‐34.77%
558028 TRAVEL‐BD MEMBER, A. HILL 8,000 8,000 122 122 0 122 7,878 98.48% ‐98.48% ‐97.97%
558029 TRAVEL‐BD MEMBER, D. PIERCE 8,000 8,000 122 1,033 0 1,033 6,967 87.09% ‐98.48% ‐82.79%
558030 TRAVEL‐BD MEMBER, W. MCGINNISS 0 4,404 137 137 0 137 4,267 96.89% ‐96.89% ‐95.86%
558099 TRAVEL‐ANNUAL BOARD RETREAT 28,000 28,000 0 7,539 11,284 18,823 9,177 32.78% ‐100.00% ‐64.10%
561000 SUPPLIES 412,829 331,800 8,955 84,776 26,198 110,974 220,826 66.55% ‐97.30% ‐65.93%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 9,500 20,079 3,916 14,125 2,965 17,090 2,989 14.89% ‐80.50% ‐6.20%
561200 COMPUTER SOFTWARE 121,534 121,534 0 0 1 1 121,533 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 83,000 115,750 0 408 2,630 3,038 112,712 97.38% ‐100.00% ‐99.53%
561600 EXPENDABLE COMPUTER EQUIPMENT 29,600 53,700 180 8,524 4,967 13,491 40,209 74.88% ‐99.66% ‐78.84%
564200 BOOKS (OTHER THAN TEXTBOOKS) 500 916 416 416 0 416 500 54.61% ‐54.61% ‐39.49%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 15,787 15,787 0 82 0 82 15,705 99.48% ‐100.00% ‐99.31%
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 111,946 108,946 700 89,338 19 89,357 19,589 17.98% ‐99.36% 9.34%
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 44,274,350 1,392,111 33,719,825 399,288 34,119,112 10,155,237 22.94% ‐96.86% 1.55%
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 1,729,668 14,713,377 0 14,713,377 552,717 3.62% ‐88.67% 28.51%
513100 ASSISTANT PRINCIPAL 24,016,283 24,016,283 2,055,244 16,652,952 0 16,652,952 7,363,331 30.66% ‐91.44% ‐7.55%
514200 SALARY OF CLERICAL STAFF 13,604,555 13,604,555 1,175,425 10,030,566 0 10,030,566 3,573,989 26.27% ‐91.36% ‐1.69%
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 0 838,000 0 838,000 13,171 1.55% ‐100.00% 31.27%
521000 STATE HEALTH INSURANCE 7,325,640 7,325,640 594,007 4,904,901 0 4,904,901 2,420,739 33.04% ‐91.89% ‐10.73%
523000 TEACHERS RETIREMENT SYSTEM 10,624,597 10,624,597 916,785 7,706,761 0 7,706,761 2,917,836 27.46% ‐91.37% ‐3.28%
525000 UNEMPLOYMENT COMPENSATION 12,200 12,200 0 0 0 0 12,200 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 1,411,407 1,411,407 183,134 1,561,658 0 1,561,658 (150,251) ‐10.65% ‐87.02% 47.53%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,000 111 2,708 0 2,708 2,292 45.84% ‐97.78% ‐27.79%
561500 EXPENDABLE EQUIPMENT 85,000 37,000 84 36,369 332 36,702 298 0.81% ‐99.77% 31.06%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 15,000 0 2,188 9,077 11,265 3,735 24.90% ‐100.00% ‐80.55%
589000 OTHER EXPENDITURES 1,000,000 457,607 0 0 0 0 457,607 100.00% ‐100.00% ‐100.00%
SCHOOL ADMINISTRATION Total 74,209,904 73,639,511 6,654,457 56,449,479 9,409 56,458,888 17,180,622 23.33% ‐90.96% 2.21%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 54,204 54,204 18,438 150,675 0 150,675 (96,471) ‐177.98% ‐65.98% 270.64%
514800 ACCOUNTANT 3,662,016 3,662,016 240,731 2,214,738 0 2,214,738 1,447,279 39.52% ‐93.43% ‐19.36%
518100 MAINT PERSONNEL‐TRANS MECHANIC 133,357 133,357 19,500 176,436 0 176,436 (43,079) ‐32.30% ‐85.38% 76.40%
519000 OTHER MANAGEMENT PERSONNEL 2,143,005 1,979,801 107,074 1,129,750 0 1,129,750 850,051 42.94% ‐94.59% ‐23.91%
Page 5 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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
519100 OTHER ADMINISTRATIVE PERSONNEL 1,061,797 1,061,797 83,480 750,258 0 750,258 311,539 29.34% ‐92.14% ‐5.79%
519900 OTHER SALARIES & COMPENSATION 119,770 119,770 0 6,000 0 6,000 113,770 94.99% ‐100.00% ‐93.32%
521000 STATE HEALTH INSURANCE 969,570 969,570 60,197 565,299 0 565,299 404,271 41.70% ‐93.79% ‐22.26%
523000 TEACHERS RETIREMENT SYSTEM 1,306,387 1,306,387 96,853 910,680 0 910,680 395,707 30.29% ‐92.59% ‐7.05%
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 20,004 185,059 0 185,059 6,095 3.19% ‐89.54% 29.08%
530000 PURCHASED PROF/TECH SERVICES 4,750,000 4,727,000 316,502 2,928,471 601,182 3,529,653 1,197,347 25.33% ‐93.30% ‐17.40%
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 2,200 119,372 2,384 121,756 33,244 21.45% ‐98.58% 2.69%
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 2,074,659 205,354 786,057 11 786,068 1,288,591 62.11% ‐90.10% ‐49.48%
553000 COMMUNICATION 16,000 28,000 4,992 27,524 468 27,992 8 0.03% ‐82.17% 31.07%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 0 0 0 0 0 0 NA NA NA
556900 OTHER TUITION 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 133,546 133,546 2,713 15,666 0 15,666 117,880 88.27% ‐97.97% ‐84.36%
561000 SUPPLIES 41,200 91,100 16,518 60,145 16,626 76,771 14,329 15.73% ‐81.87% ‐11.97%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 10,500 10,500 599 7,117 535 7,651 2,849 27.13% ‐94.30% ‐9.63%
561200 COMPUTER SOFTWARE 434,537 396,770 39,840 44,340 11,750 56,090 340,680 85.86% ‐89.96% ‐85.10%
561500 EXPENDABLE EQUIPMENT 13,900 60,667 140 55,301 2,304 57,605 3,062 5.05% ‐99.77% 21.54%
561600 EXPENDABLE COMPUTER EQUIPMENT 2,000 1,100 573 573 231 804 296 26.92% ‐47.92% ‐30.56%
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 8,908 104,405 1,325 105,730 61,074 36.61% ‐94.66% ‐16.54%
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% 31.81%
SUPPORT SERVICES ‐ BUSINESS Total 18,798,663 18,620,759 1,244,615 11,226,455 637,566 11,864,021 6,756,738 36.29% ‐93.32% ‐19.61%
MAINTENANCE AND OPERATION OF PLANT SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHANIC 22,408,786 22,479,891 1,493,130 12,324,534 0 12,324,534 10,155,357 45.18% ‐93.36% ‐26.90%
518600 CUSTODIAL PERSONNEL 19,555,394 19,555,394 1,732,807 16,105,357 0 16,105,357 3,450,036 17.64% ‐91.14% 9.81%
519000 OTHER MANAGEMENT PERSONNEL 6,937,835 6,937,835 289,800 2,434,069 0 2,434,069 4,503,767 64.92% ‐95.82% ‐53.22%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,848,311 3,848,311 324,963 2,643,562 1,164 2,644,726 1,203,585 31.28% ‐91.56% ‐8.41%
519900 OTHER SALARIES & COMPENSATION 881,020 881,020 133,164 2,164,831 0 2,164,831 (1,283,811) ‐145.72% ‐84.89% 227.63%
521000 STATE HEALTH INSURANCE 11,044,593 11,044,593 701,250 6,173,834 0 6,173,834 4,870,759 44.10% ‐93.65% ‐25.47%
523000 TEACHERS RETIREMENT SYSTEM 6,216,485 6,216,485 402,597 3,432,932 0 3,432,932 2,783,553 44.78% ‐93.52% ‐26.37%
525000 UNEMPLOYMENT COMPENSATION 12,000 12,000 0 0 0 0 12,000 100.00% ‐100.00% ‐100.00%
527000 ON BEHALF PAYMENTS 2,250,000 2,250,000 0 0 0 0 2,250,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 2,561,235 2,561,235 222,563 2,030,385 0 2,030,385 530,850 20.73% ‐91.31% 5.70%
530000 PURCHASED PROF/TECH SERVICES 1,867,500 2,951,858 59,045 143,287 243,623 386,910 2,564,948 86.89% ‐98.00% ‐93.53%
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 7,800,000 637,795 5,035,397 2,488,868 7,524,265 275,735 3.54% ‐91.82% ‐13.92%
541001 HAZMAT/ABATEMENT 1,500,000 825,000 8,295 128,174 305,653 433,826 391,174 47.41% ‐98.99% ‐79.29%
541002 WASTE DISPOSAL(SANITATION) 1,600,000 600,000 0 0 0 0 600,000 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 9,050,000 11,004,250 989,091 6,473,341 2,890,610 9,363,951 1,640,299 14.91% ‐91.01% ‐21.57%
543001 MAINTENANCE‐BUILDING‐REGION 1 300,000 300,000 25,331 177,721 79,037 256,758 43,242 14.41% ‐91.56% ‐21.01%
543002 MAINTENANCE‐BUILDING‐REGION 2 300,000 380,000 2,479 216,919 83,078 299,997 80,003 21.05% ‐99.35% ‐23.89%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 21,585 154,002 24,250 178,252 121,748 40.58% ‐92.80% ‐31.55%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 22,608 169,730 6,194 175,924 124,076 41.36% ‐92.46% ‐24.56%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 220,000 756 105,143 5,158 110,302 109,698 49.86% ‐99.66% ‐36.28%
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 34,559 160,559 39,256 199,814 100,186 33.40% ‐88.48% ‐28.64%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 108,188 200,774 23,251 224,025 75,975 25.33% ‐63.94% ‐10.77%
543008 MAINT‐SYS(ENVIRONMENTAL & ROOF 2,000,000 2,000,000 0 0 0 0 2,000,000 100.00% ‐100.00% ‐100.00%
Page 6 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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
543009 MAINT‐SYS‐PARTS & MAJOR WORK 22,425,000 9,075,000 137,850 517,242 1,286,396 1,803,638 7,271,362 80.13% ‐98.48% ‐92.40%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 3,500,000 3,500,000 890,314 1,833,413 272,083 2,105,497 1,394,503 39.84% ‐74.56% ‐30.16%
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 5,725,000 370,387 2,647,602 2,295,104 4,942,706 782,294 13.66% ‐93.53% ‐38.34%
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 500,000 250,000 0 0 0 0 250,000 100.00% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 185,300 269,186 5,850 106,754 8,775 115,529 153,657 57.08% ‐97.83% ‐47.12%
544200 RENTAL OF EQUIPMENT & VEHICLES 2,225,000 2,125,000 121,120 1,155,064 591,209 1,746,274 378,726 17.82% ‐94.30% ‐27.53%
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% ‐95.33%
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% 1.73%
553000 COMMUNICATION 37,800 39,800 528 32,874 1,075 33,949 5,851 14.70% ‐98.67% 10.13%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 138,000 0 0 0 0 138,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 400,000 400,000 2,372 57,802 0 57,802 342,198 85.55% ‐99.41% ‐80.73%
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% ‐97.42%
561000 SUPPLIES 3,665,193 4,109,193 313,883 1,281,266 841,079 2,122,345 1,986,848 48.35% ‐92.36% ‐58.43%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 53,000 61,000 0 8,880 5,158 14,038 46,962 76.99% ‐100.00% ‐80.59%
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 5,050,193 228,413 2,376,399 1,552,378 3,928,777 1,121,416 22.21% ‐95.48% ‐37.26%
561600 EXPENDABLE COMPUTER EQUIPMENT 45,000 50,000 6,334 15,328 0 15,328 34,672 69.34% ‐87.33% ‐59.12%
562000 ENERGY / ELECTRICITY 11,805,467 21,805,467 2,407,795 13,251,128 7,631,123 20,882,251 923,216 4.23% ‐88.96% ‐18.97%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 233,632 1,549,503 450,497 2,000,000 500,000 20.00% ‐90.65% ‐17.36%
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% 5.84%
571000 LAND ACQUISITION & DEVELOPMENT 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 0 250,000 3,969 155,119 7,507 162,627 87,374 34.95% ‐98.41% ‐17.27%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 1,132,574 6,230 180,172 168,174 348,346 784,228 69.24% ‐99.45% ‐78.79%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,220,000 8,465,000 819,437 1,886,567 2,649,950 4,536,517 3,928,483 46.41% ‐90.32% ‐70.28%
573001 SMALL EQUIPMENT(HAND TOOLS ETC 500,000 250,000 0 0 0 0 250,000 100.00% ‐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 10,185 64,458 6,328 70,786 94,214 57.10% ‐93.83% ‐47.91%
589000 OTHER EXPENDITURES 1,000,000 457,607 0 0 0 0 457,607 100.00% ‐100.00% ‐100.00%
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 180,228,363 181,124,143 12,768,307 89,708,360 23,988,559 113,696,919 67,427,224 37.23% ‐92.95% ‐33.96%
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 1,791,926 12,960,237 0 12,960,237 5,699,348 30.54% ‐90.40% ‐7.39%
518100 MAINT PERSONNEL‐TRANS MECHANIC 10,166,649 11,071,391 1,528,346 12,381,753 0 12,381,753 (1,310,362) ‐11.84% ‐86.20% 49.11%
519000 OTHER MANAGEMENT PERSONNEL 10,311,878 10,610,042 125,841 1,499,931 0 1,499,931 9,110,111 85.86% ‐98.81% ‐81.15%
519100 OTHER ADMINISTRATIVE PERSONNEL 126,803 126,803 10,884 95,324 0 95,324 31,479 24.83% ‐91.42% 0.23%
519900 OTHER SALARIES & COMPENSATION 472,450 472,450 2,000 994,000 0 994,000 (521,550) ‐110.39% ‐99.58% 180.52%
521000 STATE HEALTH INSURANCE 7,541,100 7,541,100 511,046 3,739,865 0 3,739,865 3,801,235 50.41% ‐93.22% ‐33.88%
523000 TEACHERS RETIREMENT SYSTEM 1,707,064 1,707,064 120,734 1,039,469 0 1,039,469 667,595 39.11% ‐92.93% ‐18.81%
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 2,075,469 228,326 1,837,431 0 1,837,431 238,038 11.47% ‐89.00% 18.04%
530000 PURCHASED PROF/TECH SERVICES 2,196,950 1,052,318 802 154,558 50,684 205,242 847,076 80.50% ‐99.92% ‐80.42%
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 2,000 0 52 0 52 1,949 97.43% ‐100.00% ‐96.57%
543000 REPAIR & MAINTENANCE SERVICE 2,165,500 1,937,360 1,252 48,192 83,022 131,214 1,806,146 93.23% ‐99.94% ‐96.68%
551900 STUD TRANSP PURCHASED‐OTH SRCE 500,000 1,010,934 111,498 542,597 142,503 685,100 325,834 32.23% ‐88.97% ‐28.44%
553000 COMMUNICATION 180,000 186,500 269 1,975 1,975 3,950 182,550 97.88% ‐99.86% ‐98.59%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,500 29,500 0 16,690 7,440 24,130 5,370 18.20% ‐100.00% ‐24.56%
Page 7 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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
558000 TRAVEL ‐ EMPLOYEES 145,000 140,400 3,940 29,051 0 29,051 111,349 79.31% ‐97.19% ‐72.41%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 6,138,060 916,638 51,235 311,559 334,096 645,656 270,982 29.56% ‐94.41% ‐54.68%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561200 COMPUTER SOFTWARE 45,500 814,132 796,632 810,685 0 810,685 3,447 0.42% ‐2.15% 32.77%
561500 EXPENDABLE EQUIPMENT 265,172 5,135,234 335,909 3,233,075 935,974 4,169,049 966,185 18.81% ‐93.46% ‐16.06%
561600 EXPENDABLE COMPUTER EQUIPMENT 58,108 58,908 865 7,939 2,025 9,964 48,944 83.09% ‐98.53% ‐82.03%
562000 ENERGY / ELECTRICITY 8,100,000 9,215,000 1,489,501 6,051,567 2,505,240 8,556,807 658,193 7.14% ‐83.84% ‐12.44%
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 3,719,071 0 0 0 0 3,719,071 100.00% ‐100.00% ‐100.00%
573200 PURCHASE/LEASE ‐ BUSES 3,250,000 3,330,429 0 0 1,958,990 1,958,990 1,371,439 41.18% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 30,000 30,000 0 0 14 14 29,986 99.95% ‐100.00% ‐100.00%
581000 DUES AND FEES 167,000 171,600 3,801 9,598 13,298 22,896 148,704 86.66% ‐97.78% ‐92.54%
589000 OTHER EXPENDITURES 1,000,000 457,607 0 0 0 0 457,607 100.00% ‐100.00% ‐100.00%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 81,128,868 83,537,533 7,114,805 45,765,547 6,035,261 51,800,808 31,736,725 37.99% ‐91.48% ‐26.95%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 69,714 594,947 0 594,947 (594,947) NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 39,063 90,813 0 90,813 (90,813) 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 1,554,748 115,389 1,078,853 0 1,078,853 475,895 30.61% ‐92.58% ‐7.48%
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 3,331,963 206,732 1,707,002 0 1,707,002 1,624,961 48.77% ‐93.80% ‐31.69%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,610,225 11,610,225 880,625 8,100,231 0 8,100,231 3,509,994 30.23% ‐92.42% ‐6.98%
519900 OTHER SALARIES & COMPENSATION 284,380 284,380 50,416 592,889 0 592,889 (308,509) ‐108.48% ‐82.27% 177.98%
519910 EXTRA ACTIVITY SALARIES 10,000 11,000 0 205 0 205 10,795 98.14% ‐100.00% ‐97.51%
521000 STATE HEALTH INSURANCE 2,018,520 2,018,520 139,922 1,214,186 0 1,214,186 804,334 39.85% ‐93.07% ‐19.80%
523000 TEACHERS RETIREMENT SYSTEM 3,123,804 3,123,804 225,938 1,952,238 0 1,952,238 1,171,566 37.50% ‐92.77% ‐16.67%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 12,928 121,393 0 121,393 (121,393) 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 52,434 459,085 0 459,085 (4,904) ‐1.08% ‐88.46% 34.77%
530000 PURCHASED PROF/TECH SERVICES 1,174,082 1,635,907 41,438 808,234 285,610 1,093,844 542,063 33.14% ‐97.47% ‐34.13%
530070 ADA‐PURCHASED PROF/TECH SERVIC 60,000 60,000 0 359 2,995 3,354 56,646 94.41% ‐100.00% ‐99.20%
543200 REPAIR & MAINT SERVICE‐TECH 44,132 2,105,554 156,519 1,594,430 511,124 2,105,554 0 0.00% ‐92.57% 0.97%
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 2,065,402 425,493 1,485,347 214,888 1,700,235 365,167 17.68% ‐79.40% ‐4.11%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,260 6,260 0 3,885 0 3,885 2,376 37.95% ‐100.00% ‐17.26%
558000 TRAVEL ‐ EMPLOYEES 210,000 210,000 3,772 42,162 299 42,461 167,539 79.78% ‐98.20% ‐73.23%
561000 SUPPLIES 629,600 654,519 15,717 29,905 47,515 77,420 577,099 88.17% ‐97.60% ‐93.91%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 2,000 0 1,438 0 1,438 562 28.08% ‐100.00% ‐4.11%
561200 COMPUTER SOFTWARE 0 651,622 0 626,318 16,782 643,099 8,522 1.31% ‐100.00% 28.16%
561500 EXPENDABLE EQUIPMENT 133,000 133,000 5,980 17,212 7,021 24,234 108,766 81.78% ‐95.50% ‐82.74%
561600 EXPENDABLE COMPUTER EQUIPMENT 42,000 41,800 4,865 18,806 5,372 24,178 17,622 42.16% ‐88.36% ‐40.01%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 2,500 0 1,531 1,181 2,712 (212) ‐8.50% ‐100.00% ‐18.35%
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 310,869 310,869 500 46,601 3,797 50,398 260,471 83.79% ‐99.84% ‐80.01%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 28,852,494 31,147,060 2,447,445 20,588,072 1,096,825 21,684,897 9,462,163 30.38% ‐92.14% ‐11.87%
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 94,671 731,205 0 731,205 (697,492) ‐2068.91% 180.82% 2791.88%
521000 STATE HEALTH INSURANCE 11,340 11,340 945 8,505 0 8,505 2,835 25.00% ‐91.67% 0.00%
523000 TEACHERS RETIREMENT SYSTEM 6,681 6,681 607 5,437 0 5,437 1,244 18.62% ‐90.91% 8.51%
Page 8 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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
527000 ON BEHALF PAYMENTS 42,000 42,000 0 0 0 0 42,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 20,982 20,982 7,124 53,969 0 53,969 (32,987) ‐157.22% ‐66.05% 242.95%
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 1,897,064 103,348 799,115 0 799,115 1,097,948 57.88% ‐94.55% ‐43.83%
SCHOOL NUTRITION PROGRAM 519900 OTHER SALARIES & COMPENSATION 0 0 1,000 636,450 0 636,450 (636,450) 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 77 44,633 0 44,633 (44,633) NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
SCHOOL NUTRITION PROGRAM Total 1,005,000 1,005,000 1,077 681,083 0 681,083 323,917 32.23% ‐99.89% ‐9.64%
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 1,300,000 993,000 0 4,589 0 4,589 988,411 99.54% ‐100.00% ‐99.38%
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 1,039,246 0 4,589 0 4,589 1,034,658 99.56% ‐100.00% ‐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 1,325,542,608 110,892,367 866,176,752 38,349,299 904,526,051 421,016,557 31.76% ‐91.63% ‐12.87%
** Gold Case Payment $22,500,000
Page 9 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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 15,000 15,000 0 15,000 (13,200) ‐733.33% 733.33% 1011.11%
419950 OTHER LOCAL REVENUES 31,230,745 31,594,129 1,899,902 23,136,949 0 23,136,949 8,457,180 26.77% ‐93.99% ‐2.36%
419951 10% ‐ OTHER LOCAL REVENUES (309,752) (277,352) 95,321 449,739 0 449,739 (727,091) 262.15% ‐134.37% ‐316.21%
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 31,374,727 2,010,223 23,601,687 0 23,601,687 7,773,039 24.77% ‐93.59% 0.30%
INTEREST 415000 INVESTMENT INCOME 0 0 1,125 7,092 0 7,092 (7,092) NA NA NA
INTEREST Total 0 0 1,125 7,092 0 7,092 (7,092) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 12,946,252 12,946,252 1,242,929 10,543,945 0 10,543,945 2,402,307 18.56% ‐90.40% 8.59%
438000 OTHER GRANTS FROM GEORGIA DOE 2,544,589 2,304,655 800,098 1,163,812 0 1,163,812 1,140,843 49.50% ‐65.28% ‐32.67%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 15,490,841 15,250,907 2,043,027 11,707,757 0 11,707,757 3,543,150 23.23% ‐86.60% 2.36%
FEDERAL SOURCES 445200 OTH FED GRANTS THRU GA DOE 73,880,840 110,896,595 15,645,527 53,136,884 0 53,136,884 57,759,710 52.08% ‐85.89% ‐36.11%
445300 ALL OTHER FEDERAL GRANTS 2,555,269 3,635,383 186,580 1,961,699 0 1,961,699 1,673,684 46.04% ‐94.87% ‐28.05%
445350 CARES ACT‐ESSER 351,475,415 498,959,388 26,972,994 79,726,115 0 79,726,115 419,233,273 84.02% ‐94.59% ‐78.70%
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 0 677,673 0 0 0 0 677,673 100.00% ‐100.00% ‐100.00%
445210 OTH FED GRANTS THRU GDOE‐ARRA 0 0 0 0 0 NA NA NA
FEDERAL SOURCES Total 428,232,611 615,276,189 42,805,101 134,824,698 0 134,824,698 480,451,491 78.09% ‐93.04% ‐70.78%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,445,423 4,445,423 94,576 448,993 0 448,993 3,996,430 89.90% ‐97.87% ‐86.53%
459950 OTHER SOURCE 0 705 0 1,410 0 1,410 (705) ‐100.00% ‐100.00% 166.67%
TRANSFERS AND OTHER LOCAL Total 4,445,423 4,446,128 94,576 450,403 0 450,403 3,995,725 89.87% ‐97.87% ‐86.49%
TOTAL REVENUE 479,162,818 666,347,951 46,954,052 170,591,638 0 170,591,638 495,756,313 74.40% ‐92.95% ‐65.87%
INSTRUCTION 511000 TEACHERS 14,500,556 51,675,112 1,742,904 9,915,495 149 9,915,644 41,759,468 80.81% ‐96.63% ‐74.42%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 33,240 5,238 25,183 0 25,183 8,057 24.24% ‐84.24% 1.02%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 33,322 66,537 228,915 0 228,915 (195,593) ‐586.98% 99.68% 815.97%
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 31,685 0 31,685 949,396 96.77% ‐99.95% ‐95.69%
511800 ART ‐ MUSIC ‐ PE 30,090 65,652 2,907 20,350 0 20,350 45,302 69.00% ‐95.57% ‐58.67%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 5,025,452 6,695,903 385,792 2,907,934 0 2,907,934 3,787,969 56.57% ‐94.24% ‐42.10%
514500 INTERPRETER 330,351 311,069 21,971 155,810 0 155,810 155,259 49.91% ‐92.94% ‐33.22%
516100 TECHNOLOGY SPECIALIST 161,581 171,245 14,270 99,893 0 99,893 71,352 41.67% ‐91.67% ‐22.22%
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 4,176,569 0 2,663,699 0 2,663,699 1,512,870 36.22% ‐100.00% ‐14.96%
519900 OTHER SALARIES & COMPENSATION 21,543,101 39,793,590 441,357 4,849,643 0 4,849,643 34,943,947 87.81% ‐98.89% ‐83.75%
520000 EMPLOYEE BENEFITS 0 345,100 0 0 0 0 345,100 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 4,014,833 10,467,893 288,225 1,975,239 0 1,975,239 8,492,654 81.13% ‐97.25% ‐74.84%
523000 TEACHERS RETIREMENT SYSTEM 3,945,245 15,035,781 328,202 2,803,061 0 2,803,061 12,232,720 81.36% ‐97.82% ‐75.14%
529000 OTHER EMPLOYEE BENEFITS 1,226,272 3,295,336 91,434 698,443 0 698,443 2,596,893 78.81% ‐97.23% ‐71.74%
Page 10 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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 5,987,684 64,606 865,723 415,991 1,281,715 4,705,969 78.59% ‐98.92% ‐80.72%
532100 CONTRACTED SERV‐TEACHERS 1,998,053 8,463,845 63,471 1,712,295 509,875 2,222,169 6,241,676 73.75% ‐99.25% ‐73.03%
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 7,235,831 178,367 3,550,659 143,335 3,693,994 3,541,837 48.95% ‐97.53% ‐34.57%
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 86,721 6,128 21,620 3,000 24,620 62,101 71.61% ‐92.93% ‐66.76%
559500 OTHER PURCHASED SERVICES 28,000 0 0 579 0 579 (579) NA NA NA
561000 SUPPLIES 4,507,062 8,145,820 431,325 1,884,106 697,108 2,581,213 5,564,606 68.31% ‐94.70% ‐69.16%
561099 SURPLUS 0 3,775,800 0 113,326 500 113,826 3,661,974 96.99% ‐100.00% ‐96.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 279,553 365,385 10,709 63,999 57,693 121,693 243,692 66.69% ‐97.07% ‐76.65%
561200 COMPUTER SOFTWARE 717,408 340,444 29,801 103,688 26,197 129,886 210,558 61.85% ‐91.25% ‐59.39%
561500 EXPENDABLE EQUIPMENT 1,141,775 4,998,137 234,225 768,466 263,511 1,031,977 3,966,159 79.35% ‐95.31% ‐79.50%
561600 EXPENDABLE COMPUTER EQUIPMEN 1,308,791 51,354,986 82,697 1,893,820 3,739,459 5,633,278 45,721,707 89.03% ‐99.84% ‐95.08%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 938,470 3,327 9,141 0 9,141 929,329 99.03% ‐99.65% ‐98.70%
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 3,185,166 39,972 276,984 86,280 363,264 2,821,902 88.60% ‐98.75% ‐88.41%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 498,098 553,882 0 26,187 116,181 142,368 411,514 74.30% ‐100.00% ‐93.70%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 62,455 32,955 137,950 452 138,402 (75,947) ‐121.60% ‐47.23% 194.51%
581000 DUES AND FEES 85,434 89,615 (3,200) 240 2,400 2,640 86,975 97.05% ‐103.57% ‐99.64%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 122,237,673 243,710,966 4,563,712 37,808,795 6,066,674 43,875,469 199,835,497 82.00% ‐98.13% ‐79.31%
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 0 180 2,363 0 2,363 (2,363) 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 42,102 0 42,102 31,073 42.46% ‐91.78% ‐23.29%
516400 PHYS/OCCUP/SPEECH THERAPIST 0 0 0 0 0 0 0 NA NA NA
516500 LIBRARIAN/MEDIA SPECIALIST 0 0 0 0 0 0 0 NA NA NA
517100 TEACHER SUPT SPEC/DIAG/AUDIO 1,253,849 979,311 90,923 653,589 0 653,589 325,722 33.26% ‐90.72% ‐11.01%
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 72,968 0 72,968 73,701 50.25% ‐92.82% ‐33.67%
517700 FAMILY SERVICES/PARENT COORD 500,194 1,574,339 100,259 825,840 0 825,840 748,500 47.54% ‐93.63% ‐30.06%
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 21,572 179,165 0 179,165 (179,165) NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 333,659 2,774,016 20,122 198,431 0 198,431 2,575,585 92.85% ‐99.27% ‐90.46%
519900 OTHER SALARIES & COMPENSATION 3,324,720 5,163,051 917,387 6,269,917 0 6,269,917 (1,106,866) ‐21.44% ‐82.23% 61.92%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
520000 EMPLOYEE BENEFITS 0 67,964 0 0 0 0 67,964 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 621,810 1,113,465 145,215 993,668 0 993,668 119,797 10.76% ‐86.96% 18.99%
523000 TEACHERS RETIREMENT SYSTEM 744,373 1,159,468 215,608 1,538,253 0 1,538,253 (378,785) ‐32.67% ‐81.40% 76.89%
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
3/31/2023
(UNAUDITED)
1 9
% 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 161,561 382,023 42,523 301,418 0 301,418 80,605 21.10% ‐88.87% 5.20%
530000 PURCHASED PROF/TECH SERVICES 37,733,652 17,495,296 437,910 2,679,730 1,280,536 3,960,266 13,535,030 77.36% ‐97.50% ‐79.58%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 2,500 0 2,500 (2,500) NA NA NA
553000 COMMUNICATION 82,727 95,501 24,855 50,726 16,122 66,847 28,654 30.00% ‐73.97% ‐29.18%
553200 COMMUNICATION‐WEB SUBSCRPT/L 117,158 2,783,505 1,079 504,936 45,234 550,170 2,233,335 80.23% ‐99.96% ‐75.81%
558000 TRAVEL ‐ EMPLOYEES 34,000 81,000 246 1,720 0 1,720 79,280 97.88% ‐99.70% ‐97.17%
559500 OTHER PURCHASED SERVICES 8,000 11,422 0 0 0 0 11,422 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 470,063 798,128 59,046 336,690 51,107 387,796 410,332 51.41% ‐92.60% ‐43.75%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,260 6,876 0 3,262 0 3,262 3,614 52.56% ‐100.00% ‐36.75%
561200 COMPUTER SOFTWARE 4,742 14,742 0 0 642 642 14,100 95.65% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 25,351 156,603 1,723 75,073 905 75,978 80,625 51.48% ‐98.90% ‐36.08%
561600 EXPENDABLE COMPUTER EQUIPMEN 88,492 186,864 46,627 74,087 899 74,986 111,878 59.87% ‐75.05% ‐47.14%
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) 93,116 118,345 333 7,168 17,145 24,313 94,032 79.46% ‐99.72% ‐91.92%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 30,380 0 30,000 19,200 49,200 (18,820) ‐61.95% ‐100.00% 31.67%
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 38,442 55 3,911 594 4,504 33,938 88.28% ‐99.86% ‐86.44%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 46,476,820 35,429,263 2,142,205 14,848,426 1,432,382 16,280,808 19,148,455 54.05% ‐93.95% ‐44.12%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 184,284 0 8,782 8,782 0 8,782 (8,782) NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 540 180 2,340 0 2,340 (1,800) ‐333.08% ‐66.69% 477.45%
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% ‐72.70%
511600 PROF DEVELOPMENT STIPENDS 0 7,750 0 16,119 0 16,119 (8,369) ‐107.98% ‐100.00% 177.31%
514000 AIDES AND PARAPROFESSIONALS 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 50,001 53,871 4,503 59,389 0 59,389 (5,518) ‐10.24% ‐91.64% 46.99%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 330,603 344,590 28,325 254,147 0 254,147 90,443 26.25% ‐91.78% ‐1.66%
519100 OTHER ADMINISTRATIVE PERSONNE 0 95,267 17,577 172,693 0 172,693 (77,426) ‐81.27% ‐81.55% 141.70%
519900 OTHER SALARIES & COMPENSATION 0 6,500 4,099 4,099 0 4,099 2,401 36.94% ‐36.94% ‐15.92%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
520000 EMPLOYEE BENEFITS 0 1,689 0 0 0 0 1,689 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 68,040 79,380 2,835 26,970 0 26,970 52,410 66.02% ‐96.43% ‐54.70%
523000 TEACHERS RETIREMENT SYSTEM 111,910 76,900 6,559 61,166 0 61,166 15,734 20.46% ‐91.47% 6.05%
529000 OTHER EMPLOYEE BENEFITS 14,719 25,026 2,382 22,801 0 22,801 2,225 8.89% ‐90.48% 21.48%
530000 PURCHASED PROF/TECH SERVICES 27,175,748 852,528 0 27,523 0 27,523 825,005 96.77% ‐100.00% ‐95.70%
530001 ARCHITECT/ENGINEER 0 0 0 0 0 0 0 NA NA NA
530003 OTHER COST‐PROFESSIONAL TECH 0 0 0 0 0 0 0 NA NA NA
532100 CONTRACTED SERV‐TEACHERS 60,000 45,000 0 29,475 0 29,475 15,525 34.50% ‐100.00% ‐12.67%
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 2,500 550 1,042 0 1,042 1,458 58.33% ‐78.00% ‐44.44%
553200 COMMUNICATION‐WEB SUBSCRPT/L 49,097 1,309,768 0 1,308,467 0 1,308,467 1,301 0.10% ‐100.00% 33.20%
558000 TRAVEL ‐ EMPLOYEES 36,779 96,430 447 14,628 0 14,628 81,803 84.83% ‐99.54% ‐79.77%
559500 OTHER PURCHASED SERVICES 0 53,912 0 38,709 0 38,709 15,203 28.20% ‐100.00% ‐4.27%
561000 SUPPLIES 208,400 539,033 48,278 364,571 80,021 444,592 94,441 17.52% ‐91.04% ‐9.82%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 14,150 14,770 846 4,301 3,118 7,419 7,351 49.77% ‐94.27% ‐61.17%
561200 COMPUTER SOFTWARE 309,583 336,731 0 67,591 77 67,668 269,063 79.90% ‐100.00% ‐73.24%
561500 EXPENDABLE EQUIPMENT 8,000 416,252 87,608 287,824 137,627 425,451 (9,198) ‐2.21% ‐78.95% ‐7.80%
561600 EXPENDABLE COMPUTER EQUIPMEN 29,500 36,494 795 11,511 1,872 13,383 23,111 63.33% ‐97.82% ‐57.94%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 3,017 28,982 3,334 10,542 1,365 11,907 17,075 58.91% ‐88.50% ‐51.50%
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 49,935 45 16,083 1,200 17,283 32,652 65.39% ‐99.91% ‐57.06%
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 4,478,848 217,146 2,811,182 225,280 3,036,462 1,442,386 32.20% ‐95.15% ‐16.31%
INSTRUCTIONAL STAFF TRAINING 511000 TEACHERS 0 0 0 0 0 NA NA NA
Page 12 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 32,180 0 6,212 0 6,212 25,968 80.70% ‐100.00% ‐74.26%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 47,360 0 0 0 0 47,360 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 54,226 10,301,147 10,736 944,211 0 944,211 9,356,936 90.83% ‐99.90% ‐87.78%
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 4,800 19,800 0 19,800 40,200 67.00% ‐92.00% ‐56.00%
519100 OTHER ADMINISTRATIVE PERSONNE 2,477,064 14,503,188 266,770 7,306,974 0 7,306,974 7,196,214 49.62% ‐98.16% ‐32.82%
519900 OTHER SALARIES & COMPENSATION 11,394,197 3,799,000 899,656 944,174 0 944,174 2,854,826 75.15% ‐76.32% ‐66.86%
520000 EMPLOYEE BENEFITS 0 156,274 0 0 0 0 156,274 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,576,260 1,987,060 155,405 1,050,808 0 1,050,808 936,252 47.12% ‐92.18% ‐29.49%
523000 TEACHERS RETIREMENT SYSTEM 2,420,051 2,932,558 231,944 1,624,548 0 1,624,548 1,308,010 44.60% ‐92.09% ‐26.14%
529000 OTHER EMPLOYEE BENEFITS 375,254 685,067 43,839 334,134 0 334,134 350,933 51.23% ‐93.60% ‐34.97%
530000 PURCHASED PROF/TECH SERVICES 27,412,633 4,568,578 132,541 847,599 304,563 1,152,162 3,416,416 74.78% ‐97.10% ‐75.26%
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 28,563 700 11,200 0 11,200 17,363 60.79% ‐97.55% ‐47.72%
536200 PER DIEM AND FEES ‐ EXPENSES 0 0 0 0 0 0 0 NA NA NA
553200 COMMUNICATION‐WEB SUBSCRPT/L 51,649 1,195,553 0 698,509 0 698,509 497,044 41.57% ‐100.00% ‐22.10%
558000 TRAVEL ‐ EMPLOYEES 118,573 1,193,627 53,680 146,544 5 146,548 1,047,079 87.72% ‐95.50% ‐83.63%
559500 OTHER PURCHASED SERVICES 0 20,299 0 0 0 0 20,299 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 177,016 1,244,254 14,559 187,864 38,292 226,155 1,018,099 81.82% ‐98.83% ‐79.87%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 36,279 1,080 0 7,920 0 7,920 (6,840) ‐633.33% ‐100.00% 877.78%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 2,400 1,627,585 6,668 6,668 650 7,319 1,620,267 99.55% ‐99.59% ‐99.45%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,840 85,500 0 37,920 0 37,920 47,580 55.65% ‐100.00% ‐40.87%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 389,277 4,816,761 8,476 210,346 3,346 213,692 4,603,070 95.56% ‐99.82% ‐94.18%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 689,150 2,797,518 39,291 146,888 47,577 194,465 2,603,054 93.05% ‐98.60% ‐93.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTIONAL STAFF TRAINING Total 47,270,869 52,126,625 1,869,066 14,532,317 394,433 14,926,749 37,199,876 71.36% ‐96.41% ‐62.83%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 2,766 2,766 0 2,766 (2,766) 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 74,200 148,400 212 212 0 212 148,188 99.86% ‐99.86% ‐99.81%
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 7,210 7,210 5,000 40.95% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 14,375 77,881 3,213 32,004 48,169 80,173 (2,292) ‐2.94% ‐95.87% ‐45.21%
EDUCATIONAL MEDIA SERVICES Total 2,893,575 6,054,373 6,191 34,982 55,378 90,361 5,964,012 98.51% ‐99.90% ‐99.23%
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 15,109 131,308 0 131,308 250,380 65.60% ‐96.04% ‐54.13%
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 1,801,624 373,473 141,886 325,593 0 325,593 47,880 12.82% ‐62.01% 16.24%
519100 OTHER ADMINISTRATIVE PERSONNE 313,385 3,167,893 55,356 1,593,306 0 1,593,306 1,574,587 49.70% ‐98.25% ‐32.94%
519900 OTHER SALARIES & COMPENSATION 1,200,000 2,440,380 0 10,000 0 10,000 2,430,380 99.59% ‐100.00% ‐99.45%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 246,645 503,953 19,136 193,241 0 193,241 310,712 61.65% ‐96.20% ‐48.87%
523000 TEACHERS RETIREMENT SYSTEM 445,296 838,508 42,132 482,161 0 482,161 356,347 42.50% ‐94.98% ‐23.33%
529000 OTHER EMPLOYEE BENEFITS 91,368 200,985 9,400 89,090 0 89,090 111,894 55.67% ‐95.32% ‐40.90%
530000 PURCHASED PROF/TECH SERVICES (5,635,750) 416,500 9,888 168,562 10,766 179,328 237,172 56.94% ‐97.63% ‐46.04%
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
Page 13 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 1,575 20,000 18 52 0 52 19,948 99.74% ‐99.91% ‐99.65%
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 1,968 14,586 0 14,586 10,414 41.66% ‐92.13% ‐22.21%
561000 SUPPLIES 54,806 101,169 2,474 15,241 2,098 17,339 83,830 82.86% ‐97.55% ‐79.91%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 6,950 5,400 41 284 0 284 5,116 94.73% ‐99.23% ‐92.98%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 5,000 57,835 180 2,228 0 2,228 55,607 96.15% ‐99.69% ‐94.86%
561600 EXPENDABLE COMPUTER EQUIPMEN 12,200 124,932 0 87,748 12,248 99,996 24,936 19.96% ‐100.00% ‐6.35%
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 1,815 6,625 0 6,625 11,375 63.19% ‐89.92% ‐50.93%
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) 8,679,715 326,324 3,146,946 25,112 3,172,058 5,507,658 63.45% ‐96.24% ‐51.66%
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 51,079 0 51,079 43,286 45.87% ‐95.58% ‐27.83%
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 63,719 507,060 0 507,060 (1,810) ‐0.36% ‐87.39% 33.81%
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 14,175 109,148 0 109,148 26,933 19.79% ‐89.58% 6.94%
523000 TEACHERS RETIREMENT SYSTEM 119,117 208,863 18,191 136,949 0 136,949 71,914 34.43% ‐91.29% ‐12.57%
529000 OTHER EMPLOYEE BENEFITS 60,984 117,413 3,338 27,121 0 27,121 90,292 76.90% ‐97.16% ‐69.20%
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% ‐88.30%
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 16,491 300 13,757 582 14,338 2,152 13.05% ‐98.18% 11.23%
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% 4.97%
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 74,975,424 103,890 963,327 3,881 967,208 74,008,216 98.71% ‐99.86% ‐98.29%
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 12,757 111,053 0 111,053 28,026 20.15% ‐90.83% 6.47%
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% ‐98.22%
521000 STATE HEALTH INSURANCE 45,360 34,020 3,780 27,405 0 27,405 6,615 19.44% ‐88.89% 7.41%
523000 TEACHERS RETIREMENT SYSTEM 30,770 27,552 2,549 20,502 0 20,502 7,050 25.59% ‐90.75% ‐0.78%
529000 OTHER EMPLOYEE BENEFITS 45,364 82,850 573 6,082 0 6,082 76,768 92.66% ‐99.31% ‐90.21%
530000 PURCHASED PROF/TECH SERVICES 26,237,645 394,221 0 18,000 0 18,000 376,221 95.43% ‐100.00% ‐93.91%
553000 COMMUNICATION 2,000 0 25 100 0 100 (100) 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
Page 14 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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
SCHOOL ADMINISTRATION Total 28,031,713 3,692,972 19,683 224,077 0 224,077 3,468,895 93.93% ‐99.47% ‐91.91%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514800 ACCOUNTANT 135,111 135,111 6,992 201,673 0 201,673 (66,562) ‐49.26% ‐94.83% 99.02%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 15,599 15,599 0 0 0 0 15,599 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 2,087 2,087 0 0 0 0 2,087 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 10,000 0 6,278 279 6,557 3,443 34.43% ‐100.00% ‐16.30%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 15,000 0 3,258 336 3,594 11,406 76.04% ‐100.00% ‐71.04%
561500 EXPENDABLE EQUIPMENT 0 35,000 0 21,610 409 22,019 12,981 37.09% ‐100.00% ‐17.68%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 85,000 0 2,421 0 2,421 82,579 97.15% ‐100.00% ‐96.20%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ BUSINESS Total 26,255,442 302,797 6,992 235,239 1,024 236,264 66,533 21.97% ‐97.69% 3.59%
MAINTENANCE AND OPERATION OF PLANT SERVICES 518000 BUS DRIVERS 0 0 131 2,291 0 2,291 (2,291) NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 0 16,450 522 2,787 0 2,787 13,663 83.06% ‐96.83% ‐77.41%
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 64,766 142,518 50 426 0 426 142,092 99.70% ‐99.96% ‐99.60%
530000 PURCHASED PROF/TECH SERVICES 27,373,820 3,822,742 4,261 305,176 4,217 309,392 3,513,350 91.91% ‐99.89% ‐89.36%
541000 WATER‐SEWER & CLEANING SERVIC 50,000 40,000 0 55,089 0 55,089 (15,089) ‐37.72% ‐100.00% 83.63%
543000 REPAIR & MAINTENANCE SERVICE 7,945,000 (28,000) 0 (34,807) 285 (34,522) 6,522 ‐23.29% ‐100.00% 65.75%
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 29,434,820 86,905 238,955 162,461 401,416 29,033,404 98.64% ‐99.70% ‐98.92%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 75 0 0 0 0 75 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 3,054,552 3,356,615 21,135 133,354 35,609 168,963 3,187,652 94.97% ‐99.37% ‐94.70%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 1,858,781 0 1,641,494 217,287 1,858,781 0 0.00% ‐100.00% 17.75%
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 48,876,262 113,002 2,394,286 1,586,001 3,980,287 44,895,976 91.86% ‐99.77% ‐93.47%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 316,159 4,769 260,090 6,450 266,540 49,618 15.69% ‐98.49% 9.69%
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% ‐99.92%
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 91,964 0 42 0 42 91,922 99.95% ‐100.00% ‐99.94%
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 19,000 360 2,480 1,520 4,000 15,000 78.95% ‐98.11% ‐82.60%
Page 15 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 61,839 229,780 0 0 0 0 229,780 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
562000 ENERGY / ELECTRICITY 128,851 160,165 1,488 70,131 1,853 71,984 88,181 55.06% ‐99.07% ‐41.62%
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 10,365,068 6,617 334,331 10,274 344,605 10,020,463 96.68% ‐99.94% ‐95.70%
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 17,636 158,165 0 158,165 (54,215) ‐52.16% ‐83.03% 102.87%
519900 OTHER SALARIES & COMPENSATION 42,239,799 0 24,719 1,136,519 0 1,136,519 (1,136,519) NA NA NA
521000 STATE HEALTH INSURANCE 25,515 35,760 1,890 12,285 0 12,285 23,475 65.65% ‐94.71% ‐54.19%
523000 TEACHERS RETIREMENT SYSTEM 50,424 45,478 4,291 38,487 0 38,487 6,991 15.37% ‐90.56% 12.84%
529000 OTHER EMPLOYEE BENEFITS 6,745 4,248 2,345 40,193 0 40,193 (35,945) ‐846.07% ‐44.80% 1161.43%
530000 PURCHASED PROF/TECH SERVICES 26,298,445 2,966,862 0 2,139,554 146 2,139,700 827,162 27.88% ‐100.00% ‐3.85%
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 41,697 195,573 226,013 421,586 (413,251) ‐4958.02% 400.27% 3028.54%
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 42,500 244 1,132 0 1,132 41,368 97.34% ‐99.43% ‐96.45%
561000 SUPPLIES 209,500 209,500 1,497 3,232 1,162 4,394 205,106 97.90% ‐99.29% ‐97.94%
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 1,298 2,742 98,313 97.29% ‐100.00% ‐98.10%
561600 EXPENDABLE COMPUTER EQUIPMEN 50,000 141,970 0 0 0 0 141,970 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 25,376 5,376 0 0 0 0 5,376 100.00% ‐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 94,319 3,922,460 232,096 4,154,556 (8,339) ‐0.20% ‐97.73% 26.14%
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 0 114,330 0 114,330 (114,330) 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 5,199 0 5,199 (5,199) 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% ‐64.44%
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% ‐99.23%
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 14,212 141,975 2,955 144,930 2,134,510 93.64% ‐99.38% ‐91.70%
SCHOOL NUTRITION PROGRAM 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
Page 16 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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
518400 SCHOOL NUTR PROGRAM CAFETERIA 14,969,725 3,602,297 0 0 0 0 3,602,297 100.00% ‐100.00% ‐100.00%
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% ‐52.27%
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% ‐63.32%
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% ‐87.30%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 125,000 125,000 86,307 528,533 0 528,533 (403,533) ‐322.83% ‐30.95% 463.77%
519900 OTHER SALARIES & COMPENSATION 0 0 0 (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 2,578 16,680 0 16,680 (13,367) ‐403.48% ‐22.18% 571.31%
530000 PURCHASED PROF/TECH SERVICES 430,000 515,000 87,274 453,845 2,748 456,593 58,407 11.34% ‐83.05% 17.50%
530056 PURCHASED SERVICES‐TEMPORARY 0 0 0 0 0 0 0 NA NA NA
530100 CONTRACTED SECURITY‐ATHLETICS 30,000 15,000 0 0 0 0 15,000 100.00% ‐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 5,369 14,035 2,409 16,444 3,556 17.78% ‐73.16% ‐6.43%
530500 ATHLETIC EVENT STAFF 128,000 278,000 63,832 260,149 750 260,899 17,101 6.15% ‐77.04% 24.77%
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 12,000 1,204 7,807 1,352 9,159 2,841 23.68% ‐89.97% ‐13.26%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 45,000 45,000 2,072 10,305 0 10,305 34,695 77.10% ‐95.40% ‐69.47%
558200 PLAYOFF PAYOUT 30,000 50,000 2,714 31,106 550 31,656 18,344 36.69% ‐94.57% ‐17.05%
561000 SUPPLIES 226,082 26,082 3,588 18,819 9,945 28,764 (2,681) ‐10.28% ‐86.24% ‐3.80%
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 46,000 1,062 41,472 2,653 44,125 1,875 4.08% ‐97.69% 20.21%
561510 ATHLETICS UNIFORMS 350,000 299,000 20,799 248,193 57,991 306,184 (7,184) ‐2.40% ‐93.04% 10.68%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 200,000 520,000 116,079 557,538 49,775 607,313 (87,313) ‐16.79% ‐77.68% 42.96%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 175,000 6,000 0 5,739 16,755 22,494 (16,494) ‐274.90% ‐100.00% 27.53%
581000 DUES AND FEES 60,000 65,000 0 50,715 3,390 54,105 10,895 16.76% ‐100.00% 4.03%
581300 ATHLETICS‐HOTEL 40,000 58,000 22,320 36,384 0 36,384 21,616 37.27% ‐61.52% ‐16.36%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS Total 2,025,395 2,083,395 415,197 2,279,608 152,669 2,432,277 (348,882) ‐16.75% ‐80.07% 45.89%
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 3,228,930 296,410 1,355,349 1,504,416 2,859,765 369,165 11.43% ‐90.82% ‐44.03%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 119,356,647 1,866,693 2,175,619 20,204,070 22,379,689 96,976,958 81.25% ‐98.44% ‐97.57%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 4,488,000 4,614,424 0 0 0 0 4,614,424 100.00% ‐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 2,163,103 3,530,968 21,708,486 25,239,454 101,960,546 80.16% ‐98.30% ‐96.30%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 856,345 856,345 94,576 448,993 0 448,993 407,352 47.57% ‐88.96% ‐30.09%
599000 OTHER USES 0 0 1,759,352 15,563,278 0 15,563,278 (15,563,278) 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%
Page 17 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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
599005 OTHER‐SURVIVOR'S INCOME BENEFI 816,000 816,000 0 0 0 0 816,000 100.00% ‐100.00% ‐100.00%
TRANSFERS & OTHER OUTLAYS Total 23,086,645 23,086,645 1,853,928 16,012,271 0 16,012,271 7,074,374 30.64% ‐91.97% ‐7.52%
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% ‐97.92% ‐79.03%
Page 18 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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% ‐11.67%
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% ‐11.67%
TOTAL REVENUE 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75% ‐100.00% ‐11.67%
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% ‐77.00%
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% ‐6.35%
DEBT SERVICE Total 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75% ‐100.00% ‐11.67%
TOTAL EXPENDITURES 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75% ‐100.00% ‐11.67%
Page 19 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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 11,521,825 101,386,643 0 101,386,643 327,613,357 76.37% ‐97.31% ‐68.49%
412200 DONATIONS (10,000) 21,000 10,000 10,000 0 10,000 11,000 52.38% ‐52.38% ‐36.51%
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 428,990,000 429,021,000 11,531,825 101,396,643 0 101,396,643 327,624,357 76.37% ‐97.31% ‐68.49%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 610,747 2,686,308 0 2,686,308 113,692 4.06% ‐78.19% 27.92%
INTEREST Total 2,800,000 2,800,000 610,747 2,686,308 0 2,686,308 113,692 4.06% ‐78.19% 27.92%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 453,527 544,811 0 544,811 (544,811) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DOE 0 0 0 0 0 NA NA NA
STATE SOURCES Total 0 0 453,527 544,811 0 544,811 (544,811) 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 (507,565) (507,565) 0 (507,565) 507,565 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 (507,565) (507,565) 0 (507,565) 507,565 NA NA NA
TOTAL REVENUE 431,790,000 431,821,000 12,088,534 104,120,197 0 104,120,197 327,700,803 75.89% ‐97.20% ‐67.85%
INSTRUCTION 511000 TEACHERS 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 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 0 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 (960,000) 131,322 1,359,089 1,361,203 2,720,292 (3,680,292) 383.36% ‐113.68% ‐288.76%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 0 294,008 580,096 874,104 85,896 8.95% ‐100.00% ‐59.17%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 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
574200 DEPRECIATION EXPENSE‐BUILDINGS 0 0 14,099 14,099 0 14,099 (14,099) NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMEN 0 0 3,154 3,154 0 3,154 (3,154) NA NA NA
574800 DEPRECIATION EXPENSE‐COMPUTER 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 5,000 5,500 148,575 1,670,350 1,941,299 3,611,649 (3,606,149) ‐65566.34% 2601.37% 40393.34%
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 0 194 2,110 0 2,110 (2,110) NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
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 10,500 194 2,110 0 2,110 8,390 79.90% ‐98.15% ‐73.20%
MAINTENANCE AND OPERATION OF PLANT SERVICES 519000 OTHER MANAGEMENT PERSONNEL 10,000,000 10,000,000 0 392,340 0 392,340 9,607,660 96.08% ‐100.00% ‐94.77%
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 47,391 0 47,391 (47,391) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 71,897 0 71,897 (71,897) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 13,636 0 13,636 (13,636) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 5,294 93,907 8,348 35,004 22,021 57,025 36,882 39.28% ‐91.11% ‐50.30%
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
3/31/2023
(UNAUDITED)
1 9
% 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 41,800 680,234 101,766 782,000 324,093 29.30% ‐96.22% ‐18.00%
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 50,148 1,240,502 123,787 1,364,288 9,837,991 87.82% ‐99.55% ‐85.24%
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 36,000 773,700 226,300 22.63% ‐100.00% ‐1.64%
574000 DEPN EXPENSE‐LAND IMPROVEMEN 0 0 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMEN 0 0 566 566 0 566 (566) NA NA NA
574600 DEPRECIATION EXPENSE‐BUSES 0 0 562 562 0 562 (562) 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 1,127 738,827 36,000 774,827 225,173 22.52% ‐99.89% ‐1.49%
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%
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
578100 AMORTIZE EXP‐INTANGIBLE ASSETS 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 65,237 194,500 0 194,500 4,718,461 96.04% ‐98.67% ‐94.72%
521000 STATE HEALTH INSURANCE 467,208 467,208 7,560 24,428 0 24,428 442,780 94.77% ‐98.38% ‐93.03%
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 13,034 38,824 0 38,824 704,651 94.78% ‐98.25% ‐93.04%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 2,218 6,668 0 6,668 93,009 93.31% ‐97.77% ‐91.08%
530000 PURCHASED PROF/TECH SERVICES 2,538,975 451,138 525 501,578 12,685 514,263 (63,126) ‐13.99% ‐99.88% 48.24%
530001 ARCHITECT/ENGINEER 8,318,082 35,898,245 391,642 2,973,537 4,909,738 7,883,275 28,014,970 78.04% ‐98.91% ‐88.96%
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 52,201 69,741 2,618,541 97.41% ‐100.00% ‐99.13%
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% ‐70.90%
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 1,498,911 14,748,872 38,544,535 53,293,407 319,882,667 85.72% ‐99.60% ‐94.73%
573000 PURCHASE EQUIP‐NOT BUSES/COMP (2,208,498) 5,040,150 19,821 24,936 53,948 78,883 4,961,266 98.43% ‐99.61% ‐99.34%
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 14,670 541,087 713,899 1,254,985 3,038,176 70.77% ‐99.66% ‐83.20%
574000 DEPN EXPENSE‐LAND IMPROVEMEN 0 0 0 0 0 0 0 NA NA NA
574200 DEPRECIATION EXPENSE‐BUILDINGS 0 0 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
574600 DEPRECIATION EXPENSE‐BUSES 0 0 0 0 0 0 0 NA NA NA
574800 DEPRECIATION EXPENSE‐COMPUTER 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 729,323,050 453,723,966 2,013,618 20,429,870 44,287,005 64,716,874 389,007,092 85.74% ‐99.56% ‐94.00%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUN 83,403,442 83,403,442 0 19,859,400 0 19,859,400 63,544,042 76.19% ‐100.00% ‐68.25%
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% ‐68.25%
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 847,349,454 572,917,767 2,213,662 43,941,059 46,388,090 90,329,149 482,588,618 84.23% ‐99.61% ‐89.77%
Page 21 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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 36,694 186,532 0 186,532 6,094,343 97.03% ‐99.42% ‐96.04%
416120 STUDENT SALES‐BRKF PROGRAMS 3,371,803 3,371,803 133 776 0 776 3,371,027 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 2,138 52,679 0 52,679 349,176 86.89% ‐99.47% ‐82.52%
419950 OTHER LOCAL REVENUES 836,204 836,204 341,419 2,218,184 0 2,218,184 (1,381,981) ‐165.27% ‐59.17% 253.69%
416230 CONTR SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 11,694,446 11,694,446 380,384 2,458,463 0 2,458,463 9,235,982 78.98% ‐96.75% ‐71.97%
INTEREST 415000 INVESTMENT INCOME 0 0 19,429 122,486 0 122,486 (122,486) NA NA NA
INTEREST Total 0 0 19,429 122,486 0 122,486 (122,486) 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 60,628 747,736 0 747,736 466,758 38.43% ‐95.01% ‐17.91%
STATE SOURCES Total 1,214,494 1,214,494 60,628 747,736 0 747,736 466,758 38.43% ‐95.01% ‐17.91%
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 26,631,649 26,631,649 4,594,881 29,797,290 0 29,797,290 (3,165,641) ‐11.89% ‐82.75% 49.18%
445110 CHILD NUTR PROG GRANTS 19,423,204 19,423,204 1,498,979 9,761,389 0 9,761,389 9,661,815 49.74% ‐92.28% ‐32.99%
445120 (CACFP) FEDERAL GRANTS 0 0 0 0 0 0 0 NA NA NA
445130 FED REIMB ‐ AFTER‐SCHOOL SNACK 366,134 366,134 78,270 410,624 0 410,624 (44,490) ‐12.15% ‐78.62% 49.54%
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 1,027,361 7,530,882 0 7,530,882 (610,054) ‐8.81% ‐85.16% 45.09%
445101 FED LUNCH REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445104 FED LUNCH REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445108 FED LUNCH REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
445111 FED BREAKFAST REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445114 FED BREAKFAST REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445118 FED BREAKFAST REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
445131 FED SNACK REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445134 FED SNACK REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445138 FED SNACK REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
FEDERAL SOURCES Total 53,391,815 53,391,815 7,199,492 49,971,729 0 49,971,729 3,420,086 6.41% ‐86.52% 24.79%
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 7,659,932 53,300,415 0 53,300,415 15,800,340 22.87% ‐88.91% 2.85%
GENERAL ADMINISTRATION 530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS 514800 ACCOUNTANT 66,790 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS Total 66,790 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL 523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 0 0 0 0 0 0 0 NA NA NA
SCHOOL NUTRITION PROGRAM 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 193,624 0 8,759 103,045 0 103,045 (103,045) 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 1,426,779 10,798,574 0 10,798,574 7,746,435 41.77% ‐92.31% ‐22.36%
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DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2023
(UNAUDITED)
1 9
% 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
519000 OTHER MANAGEMENT PERSONNEL 1,927,669 1,927,669 126,679 995,868 0 995,868 931,801 48.34% ‐93.43% ‐31.12%
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 5,210,730 419,651 3,036,769 0 3,036,769 2,173,961 41.72% ‐91.95% ‐22.29%
523000 TEACHERS RETIREMENT SYSTEM 1,532,460 1,532,460 126,785 905,165 0 905,165 627,294 40.93% ‐91.73% ‐21.25%
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 30,844 464,803 0 464,803 (355,749) ‐326.22% ‐71.72% 468.29%
529000 OTHER EMPLOYEE BENEFITS 1,128,821 1,128,821 105,707 805,844 0 805,844 322,977 28.61% ‐90.64% ‐4.82%
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 30,217 66,565 13,773 80,338 19,662 19.66% ‐69.78% ‐11.25%
543200 REPAIR & MAINT SERVICE‐TECH 99,079 99,079 0 98,150 0 98,150 929 0.94% ‐100.00% 32.08%
544100 RENTAL OF LAND OR BUILDINGS 300,000 300,000 8,553 230,143 69,857 300,000 0 0.00% ‐97.15% 2.29%
544200 RENTAL OF EQUIPMENT & VEHICLES 65,000 65,000 0 8,109 0 8,109 56,891 87.52% ‐100.00% ‐83.37%
558000 TRAVEL ‐ EMPLOYEES 102,000 97,000 1,308 8,835 0 8,835 88,165 90.89% ‐98.65% ‐87.86%
559500 OTHER PURCHASED SERVICES 319,400 319,400 34,736 38,649 149,494 188,143 131,257 41.09% ‐89.12% ‐83.87%
561000 SUPPLIES 6,547,776 6,457,776 104,953 1,920,869 139,784 2,060,653 4,397,123 68.09% ‐98.37% ‐60.34%
561500 EXPENDABLE EQUIPMENT 327,747 438,505 37,609 217,678 189,146 406,824 31,681 7.22% ‐91.42% ‐33.81%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 100,000 700 42,499 7,138 49,637 50,363 50.36% ‐99.30% ‐43.33%
563000 PURCHASED FOOD 21,732,668 17,858,721 1,083,756 11,173,674 1,109,394 12,283,068 5,575,654 31.22% ‐93.93% ‐16.58%
563500 FOOD ACQUISITIONS ‐ USDA 4,025,000 8,025,000 1,249,471 9,928,108 600,855 10,528,962 (2,503,962) ‐31.20% ‐84.43% 64.95%
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 5,029,242 570,077 1,681,060 398,920 2,079,979 2,949,263 58.64% ‐88.66% ‐55.43%
581000 DUES AND FEES 4,000 30,000 0 23,930 498 24,428 5,572 18.57% ‐100.00% 6.36%
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 5,366,583 42,550,336 2,678,858 45,229,195 23,391,021 34.09% ‐92.18% ‐17.32%
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 5,366,583 42,550,336 2,678,858 45,229,195 23,391,021 34.09% ‐92.18% ‐17.32%
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