DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 800,446,263 800,488,031 8,157,995 780,265,717 0 780,265,717 20,222,314 2.53%
INTEREST 90,000 90,000 1,759,770 11,124,448 0 11,124,448 (11,034,448) ‐12260.50%
STATE SOURCES 503,214,960 503,776,320 56,068,717 408,945,363 0 408,945,363 94,830,958 18.82%
TRANSFERS AND OTHER LOCAL 1,448,256 1,448,256 0 9,749 0 9,749 1,438,507 99.33%
Total Revenue 1,305,199,478 1,305,802,607 65,986,482 1,200,345,276 0 1,200,345,276 105,457,331 8.08%
INSTRUCTION 706,178,587 707,908,019 73,452,356 610,895,056 3,586,215 614,481,270 93,426,749 13.20%
PUPIL SERVICES 138,865,764 137,728,541 6,718,680 56,506,058 1,694,895 58,200,954 79,527,587 57.74%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 24,580,183 19,034,893 1,452,425 12,163,506 273,941 12,437,447 6,597,446 34.66%
INSTRUCTIONAL STAFF TRAINING 1,156,403 628,398 1,620 221,173 6,965 228,138 400,260 63.70%
EDUCATIONAL MEDIA SERVICES 16,664,318 16,832,699 1,239,186 10,646,925 130,930 10,777,855 6,054,844 35.97%
GENERAL ADMINISTRATION 44,175,446 44,212,350 1,083,339 34,822,008 396,918 35,218,926 8,993,423 20.34%
SCHOOL ADMINISTRATION 74,209,904 73,647,511 6,875,155 63,324,634 1,582 63,326,216 10,321,295 14.01%
SUPPORT SERVICES ‐ BUSINESS 18,798,663 18,620,759 915,614 12,142,330 817,755 12,960,085 5,660,674 30.40%
MAINTENANCE AND OPERATION OF PLANT SERVICES 180,228,363 180,834,143 11,341,000 101,118,706 24,248,826 125,367,531 55,466,612 30.67%
STUDENT TRANSPORTATION SERVICE 81,196,368 83,677,783 5,539,022 51,369,234 7,170,894 58,540,128 25,137,654 30.04%
SUPPORT SERVICES ‐ CENTRAL 28,896,529 31,099,928 2,025,534 22,623,006 902,820 23,525,826 7,574,103 24.35%
OTHER SUPPORT SERVICES 1,932,772 1,897,064 111,536 910,652 0 910,652 986,412 52.00%
SCHOOL NUTRITION PROGRAM 1,005,000 1,005,000 0 681,083 0 681,083 323,917 32.23%
ENTERPRISE OPERATIONS 1,346,246 989,246 0 4,589 0 4,589 984,658 99.54%
TRANSFERS & OTHER OUTLAYS 7,837,334 7,587,334 0 0 0 0 7,587,334 100.00%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,327,071,880 1,325,703,668 110,755,465 977,428,958 39,231,741 1,016,660,699 309,042,968 23.31%
Revenues OVER/UNDER Expenditures (21,872,401) (19,901,060) (44,768,983) 222,916,318 183,684,577
BEGINNING BALANCE (Estimated) 265,464,594 265,464,594
ASSIGNED BALANCE (Gold Case) 45,000,000 45,000,000
UNASSIGNED STARTING BALANCE (Estimated) 220,464,594 220,464,594
ENDING BALANCE 443,380,913 404,149,172
1
FY2023
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,325,703,668
UNEXPENDED BUDGET
$348,274,709 26.3%
YTD EXPENSE
$977,428,958 73.7%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2023
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 610,895,056 , 62.5%
OTHER SUPPORT SERVICES,
910,652 , 0.1%
DEBT SERVICE, 0 , 0.0%
SCHOOL NUTRITION
PROGRAM, 681,083 , 0.1%
TRANSFERS & OTHER
OUTLAYS, 0 , 0.0%
PUPIL SERVICES,
ENTERPRISE OPERATIONS,
56,506,058 , 5.8%
4,589 , 0.0%
SUPPORT SERVICES ‐ CENTRAL, IMPROVEMENT OF
22,623,006 , 2.3% INSTRUCTIONAL SERVICES,
12,163,506 , 1.2%
STUDENT TRANSPORTATION
SERVICE, 51,369,234 , 5.3% INSTRUCTIONAL STAFF
TRAINING, 221,173 , 0.0%
SUPPORT SERVICES ‐ SCHOOL ADMINISTRATION, EDUCATIONAL MEDIA
MAINTENANCE AND OPERATION, BUSINESS, 12,142,330 , 1.2% 63,324,634 , 6.5% SERVICES, 10,646,925 , 1.1%
101,118,706 , 10.3%
GENERAL ADMINISTRATION,
GENERAL OPERATIONS YTD EXPENSES 34,822,008 , 3.6%
$977,428,958
3
FY2023
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250 300 350 400 450 500 550 600 650
INSTRUCTION $610.895
PUPIL SERVICES $56.506
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$12.164
INSTRUCTIONAL STAFF TRAINING $0.221
EDUCATIONAL MEDIA SERVICES $10.647
GENERAL ADMINISTRATION $34.822
SCHOOL ADMINISTRATION $63.325
SUPPORT SERVICES ‐ BUSINESS $12.142
MAINTENANCE AND OPERATION $101.119
STUDENT TRANSPORTATION SERVICE $51.369
SUPPORT SERVICES ‐ CENTRAL $22.623
OTHER SUPPORT SERVICES $0.911
SCHOOL NUTRITION PROGRAM $0.681
ENTERPRISE OPERATIONS $0.005
TRANSFERS & OTHER OUTLAYS $0.000
DEBT SERVICE $0.000
GENERAL OPERATIONS YTD EXPENSES
$977,428,958
4
FY2023
DCSD General Fund
YTD REVENUE Budget vs Collections
900
Millions
$800.49
800 $780.27
700
600
$503.78
500
REVENUE BUDGET
$408.95 YTD ACTUALS
400 Series8
300
200
100
$0.09 $11.12 $1.45 $0.01
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $802,026,287 Actual: $791,399,914 98.68%
(STATE) Budgeted: $503,776,320 Actual: $408,945,363 81.18%
TOTAL Budgeted: $1,305,802,607 Actual: $1,200,345,276 91.92%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 11,276,496 11,704,208 2,646,598 26,322,356 0 26,322,356 (14,618,148) ‐124.90%
INTEREST 58,422 58,422 1,137 8,229 0 8,229 50,193 85.91%
STATE SOURCES 38,574,053 38,334,119 1,275,569 12,983,326 0 12,983,326 25,350,793 66.13%
FEDERAL SOURCES 540,411,756 782,911,572 5,081,015 139,905,713 0 139,905,713 643,005,859 82.13%
TRANSFERS AND OTHER LOCAL 4,134,283 4,134,988 47,439 497,842 0 497,842 3,637,146 87.96%
Total Revenue 594,455,010 837,143,309 9,051,757 179,717,466 0 179,717,466 657,425,843 78.53%
INSTRUCTION 161,638,805 288,994,331 5,053,414 42,924,044 6,273,937 49,197,981 239,796,351 82.98%
PUPIL SERVICES 64,574,490 53,653,266 1,923,890 16,774,876 3,039,331 19,814,206 33,839,059 63.07%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 30,666,261 6,563,715 165,691 2,986,072 191,136 3,177,208 3,386,507 51.59%
INSTRUCTIONAL STAFF TRAINING 70,401,117 85,474,432 2,006,173 16,542,582 318,693 16,861,275 68,613,157 80.27%
EDUCATIONAL MEDIA SERVICES 3,011,182 6,160,015 5,712 37,717 53,047 90,763 6,069,251 98.53%
FEDERAL GRANT ADMINISTRATION 1,348,802 11,288,190 348,879 3,485,660 84,887 3,570,547 7,717,643 68.37%
GENERAL ADMINISTRATION 55,718,199 88,576,421 104,288 1,258,273 3,881 1,262,153 87,314,267 98.58%
SCHOOL ADMINISTRATION 27,892,879 3,602,298 19,658 243,735 0 243,735 3,358,563 93.23%
SUPPORT SERVICES ‐ BUSINESS 26,274,378 403,713 6,992 265,392 1,024 266,416 137,297 34.01%
MAINTENANCE AND OPERATION OF PLANT SERVICES 79,291,427 57,418,242 24,044 2,419,799 1,581,902 4,001,701 53,416,541 93.03%
STUDENT TRANSPORTATION SERVICE 29,329,108 19,141,389 6,738 341,069 9,925 350,994 18,790,396 98.17%
SUPPORT SERVICES ‐ CENTRAL 81,023,210 4,325,999 63,720 3,960,120 278,903 4,239,023 86,976 2.01%
OTHER SUPPORT SERVICES 1,650,799 3,263,151 17,210 171,033 2,955 173,988 3,089,163 94.67%
SCHOOL NUTRITION PROGRAM 53,747,141 22,104,568 0 2,102,331 0 2,102,331 20,002,237 90.49%
ENTERPRISE OPERATIONS 2,545,325 3,153,325 277,021 2,556,861 258,686 2,815,547 337,778 10.71%
COMMUNITY SERVICES OPERATIONS 19,872 19,872 0 0 0 0 19,872 100.00%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,938,842 144,687,118 4,897,031 8,427,999 17,937,878 26,365,878 118,321,240 81.78%
TRANSFERS & OTHER OUTLAYS 11,025,691 11,025,691 1,798,736 17,811,007 0 17,811,007 (6,785,316) ‐61.54%
Total Expenditures 859,097,529 809,855,734 16,719,197 122,308,568 30,036,185 152,344,753 657,510,981 81.19%
Revenues OVER/UNDER Expenditures (264,642,519) 27,287,575 (7,667,440) 57,408,898 27,372,713 (85,138)
BEGINNING BALANCE (Estimated) 562,660 562,660
ENDING BALANCE 57,971,558 27,935,373
6
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
INTEREST 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Total Revenue 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
DEBT SERVICE 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Total Expenditures 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Revenues OVER/UNDER Expenditures 0 0 0 0 0 0
BEGINNING BALANCE (Estimated) 47,605 47,605
ENDING BALANCE 47,605 47,605
7
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 428,990,000 429,021,000 12,911,850 114,308,493 0 114,308,493 314,712,507 73.36%
INTEREST 2,800,000 2,800,000 1,385,443 4,071,751 0 4,071,751 (1,271,751) ‐45.42%
STATE SOURCES 0 0 0 544,811 0 544,811 (544,811) NA
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 431,790,000 431,821,000 14,297,293 118,925,055 0 118,925,055 312,895,945 72.46%
INSTRUCTION 5,000 5,500 175,324 1,828,421 1,765,827 3,594,248 (3,588,748) ‐65249.97%
PUPIL SERVICES 0 20,500 0 2,110 0 2,110 18,390 89.71%
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,045,882 11,202,279 78,841 1,407,392 160,447 1,567,840 9,634,440 86.00%
STUDENT TRANSPORTATION SERVICE 1,000,000 1,000,000 36,000 773,700 0 773,700 226,300 22.63%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 1,012,378 1,012,378 14,173,294 15,185,672 2,814,328
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 453,723,966 1,962,895 22,304,714 53,677,578 75,982,292 377,741,674 83.25%
TRANSFERS & OTHER OUTLAYS 83,403,442 83,403,442 0 19,859,400 0 19,859,400 63,544,042 76.19%
DEBT SERVICE 5,572,080 5,572,080 0 0 0 0 5,572,080 100.00%
Total Expenditures 847,349,454 572,927,767 3,265,438 47,188,116 69,777,146 116,965,262 455,962,505 79.58%
Revenues OVER/UNDER Expenditures (415,559,454) (141,106,767) 11,031,855 71,736,938 1,959,792 (143,066,560)
BEGINNING BALANCE (Estimated) 364,500,000 364,500,000
ENDING BALANCE 436,236,938 366,459,792
8
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 11,694,446 11,694,446 259,596 2,720,602 0 2,720,602 8,973,844 76.74%
INTEREST 0 0 19,630 142,116 0 142,116 (142,116) NA
STATE SOURCES 1,214,494 1,214,494 60,628 808,364 0 808,364 406,130 33.44%
FEDERAL SOURCES 53,391,815 53,391,815 4,604,515 54,576,244 0 54,576,244 (1,184,429) ‐2.22%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 69,100,755 69,100,755 4,944,369 58,247,327 0 58,247,327 10,853,428 15.71%
GENERAL ADMINISTRATION 0 0 0 0 0 0 0 NA
SUPPORT SERVICES ‐ BUSINESS 66,790 0 0 0 0 0 0 NA
SCHOOL NUTRITION PROGRAM 68,718,997 68,620,216 4,822,559 47,450,857 2,721,345 50,172,202 18,448,014 26.88%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 68,785,787 68,620,216 4,822,559 47,450,857 2,721,345 50,172,202 18,448,014 26.88%
Revenues OVER/UNDER Expenditures 314,968 480,539 121,810 10,796,470 8,075,125 (7,594,586)
BEGINNING BALANCE (Estimated) 18,476,000 18,476,000
ENDING BALANCE 29,272,470 26,551,125
9