DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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 3,583,094 740,495,425 0 740,495,425 5,426,327 0.73% ‐99.52% 19.13%
411210 OTHER SALES TAXES 15,000,000 15,000,000 543,206 7,075,043 0 7,075,043 7,924,957 52.83% ‐96.38% ‐43.40%
411900 OTHER TAXES 2,800,000 2,800,000 355,116 3,268,258 0 3,268,258 (468,258) ‐16.72% ‐87.32% 40.07%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 3,399,493 26,701,568 0 26,701,568 2,298,432 7.93% ‐88.28% 10.49%
412200 DONATIONS 10,600 44,222 0 0 0 0 44,222 100.00% ‐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 75,581 899,160 0 899,160 (824,160) ‐1098.88% 0.78% 1338.66%
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% 262.40%
419900 FED INDIRECT COST REIMBURSEMNT 5,758,518 5,758,518 0 190,658 0 190,658 5,567,861 96.69% ‐100.00% ‐96.03%
419950 OTHER LOCAL REVENUES 1,849,392 1,857,538 201,173 1,418,020 0 1,418,020 439,518 23.66% ‐89.17% ‐8.39%
411990 CHARTER COMMISSION LOCAL REV 0 0 0 0 0 NA NA NA
419500 SERVICES PROVIDED OTHER LUAS 0 0 331 11,049 0 11,049 (11,049) NA NA NA
419955 REVENUE CLEARING ACCT 0 0 0 202,950 0 202,950 (202,950) NA NA NA
LOCAL REVENUES Total 800,446,263 800,488,031 8,157,995 780,265,717 0 780,265,717 20,222,314 2.53% ‐98.98% 16.97%
INTEREST 415000 INVESTMENT INCOME 90,000 90,000 1,759,770 11,124,448 0 11,124,448 (11,034,448) ‐12260.50% 1855.30% 14732.60%
INTEREST Total 90,000 90,000 1,759,770 11,124,448 0 11,124,448 (11,034,448) ‐12260.50% 1855.30% 14732.60%
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 597,024,602 597,024,602 57,178,026 483,002,524 0 483,002,524 114,022,078 19.10% ‐90.42% ‐2.92%
431220 QBE ALLOTMENT (OPER COSTS) 40,638,153 40,638,153 3,203,784 33,646,208 0 33,646,208 6,991,945 17.21% ‐92.12% ‐0.65%
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 8,351,341 16,504,465 0 16,504,465 (5,088,863) ‐44.58% ‐26.84% 73.49%
431400 QBE CONTRA ACCOUNT (DEBIT) (152,200,413) (152,200,413) (12,683,358) (126,833,727) 0 (126,833,727) (25,366,686) 16.67% ‐91.67% 0.00%
438000 OTHER GRANTS FROM GEORGIA DOE 6,082,484 4,637,447 18,924 2,625,893 0 2,625,893 2,011,554 43.38% ‐99.59% ‐32.05%
439950 FUNDS ‐ OTHER STATE AGENCIES 254,532 155,288 0 0 0 0 155,288 100.00% ‐100.00% ‐100.00%
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 503,214,960 503,776,320 56,068,717 408,945,363 0 408,945,363 94,830,958 18.82% ‐88.87% ‐2.59%
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% ‐99.19%
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% ‐39.36% 10.31%
INSTRUCTION 511000 TEACHERS 376,680,184 376,631,030 38,710,572 323,273,186 259 323,273,445 53,357,585 14.17% ‐89.72% 3.00%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 35,000 43,000 1,305,749 10,509,927 0 10,509,927 (10,466,927) ‐24341.69% 2936.62% 29230.03%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 34,454 244,230 0 244,230 (244,230) NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 324,107 95,931 647,673 0 647,673 (323,565) ‐99.83% ‐70.40% 139.80%
511600 PROF DEVELOPMENT STIPENDS 0 0 0 63,478 0 63,478 (63,478) NA NA NA
511700 EXTENDED YEAR 18,675 20,185 0 0 0 0 20,185 100.00% ‐100.00% ‐100.00%
511800 ART ‐ MUSIC ‐ PE 33,072,174 33,072,174 2,832,622 22,659,234 0 22,659,234 10,412,940 31.49% ‐91.44% ‐17.78%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 27,584,428 27,443,431 1,833,378 16,354,088 0 16,354,088 11,089,343 40.41% ‐93.32% ‐28.49%
514200 SALARY OF CLERICAL STAFF 0 0 8,691 8,691 0 8,691 (8,691) NA NA NA
514500 INTERPRETER 238,320 238,320 14,446 115,569 0 115,569 122,752 51.51% ‐93.94% ‐41.81%
516100 TECHNOLOGY SPECIALIST 146,094 146,094 6,463 51,707 0 51,707 94,387 64.61% ‐95.58% ‐57.53%
516400 PHYS/OCCUP/SPEECH THERAPIST 8,158,638 8,158,638 598,865 4,800,347 0 4,800,347 3,358,291 41.16% ‐92.66% ‐29.39%
517200 ELEMENTARY COUNSELOR 79,287 79,287 4,484 38,116 0 38,116 41,171 51.93% ‐94.34% ‐42.31%
517300 SECONDARY COUNSELOR 0 0 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) 200 53,977 0 53,977 (29,550,179) 100.18% ‐100.00% ‐100.22%
519910 EXTRA ACTIVITY SALARIES 575,000 450,000 0 52,279 0 52,279 397,721 88.38% ‐100.00% ‐86.06%
Page 1 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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 74,873,556 8,871,546 48,319,549 0 48,319,549 26,554,008 35.47% ‐88.15% ‐22.56%
523000 TEACHERS RETIREMENT SYSTEM 89,833,422 89,861,054 7,211,594 58,893,378 0 58,893,378 30,967,676 34.46% ‐91.97% ‐21.35%
525000 UNEMPLOYMENT COMPENSATION 40,350 40,350 0 63,441 0 63,441 (23,091) ‐57.23% ‐100.00% 88.67%
526000 WORKMEN COMPENSATION‐CLAIMS 9,245,000 9,215,000 597,651 5,905,539 40,046 5,945,585 3,269,415 35.48% ‐93.51% ‐23.10%
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 18,104,779 18,093,908 5,240,465 42,440,451 0 42,440,451 (24,346,543) ‐134.56% ‐71.04% 181.47%
530000 PURCHASED PROF/TECH SERVICES 16,534,785 10,926,422 287,538 5,045,690 1,456,992 6,502,681 4,423,741 40.49% ‐97.37% ‐44.59%
530010 PURCHASED SERVICES‐OTHER FEES 1,994,072 1,994,072 5,279 1,334,334 50,771 1,385,105 608,967 30.54% ‐99.74% ‐19.70%
530070 ADA‐PURCHASED PROF/TECH SERVIC 35,000 35,000 0 100 0 100 34,900 99.71% ‐100.00% ‐99.66%
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 170,000 400,449 16,343 133,878 197,111 330,989 69,460 17.35% ‐95.92% ‐59.88%
544100 RENTAL OF LAND OR BUILDINGS 30,000 130,718 0 70,518 0 70,518 60,200 46.05% ‐100.00% ‐35.26%
544200 RENTAL OF EQUIPMENT & VEHICLES 99,993 98,363 0 13,615 9,021 22,635 75,728 76.99% ‐100.00% ‐83.39%
553000 COMMUNICATION 43,340 23,611 281 (22,910) 479 (22,431) 46,042 195.00% ‐98.81% ‐216.44%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 436,566 5,087,514 111,059 4,591,605 198,182 4,789,786 297,728 5.85% ‐97.82% 8.30%
558000 TRAVEL ‐ EMPLOYEES 910,474 915,652 15,963 283,008 3,614 286,622 629,030 68.70% ‐98.26% ‐62.91%
559400 PAYMENTS TO CHARTER SCHOOLS 46,826,936 46,826,936 4,313,179 44,185,000 0 44,185,000 2,641,936 5.64% ‐90.79% 13.23%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 7,085,660 6,435,518 297,760 3,223,850 649,641 3,873,491 2,562,028 39.81% ‐95.37% ‐39.89%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 195,616 300,927 7,500 140,745 34,095 174,840 126,087 41.90% ‐97.51% ‐43.88%
561200 COMPUTER SOFTWARE 7,648,392 6,945,100 847,089 4,171,217 180,813 4,352,029 2,593,071 37.34% ‐87.80% ‐27.93%
561500 EXPENDABLE EQUIPMENT 2,283,720 2,417,814 72,379 900,810 402,493 1,303,303 1,114,510 46.10% ‐97.01% ‐55.29%
561600 EXPENDABLE COMPUTER EQUIPMENT 603,046 911,206 35,118 413,566 130,603 544,170 367,036 40.28% ‐96.15% ‐45.54%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 37,250 1,150,539 0 801,743 0 801,743 348,796 30.32% ‐100.00% ‐16.38%
564100 TEXTBOOKS ‐ PRINTED 7,131,545 10,677,720 2,085 10,501,574 53,932 10,555,506 122,214 1.14% ‐99.98% 18.02%
564200 BOOKS (OTHER THAN TEXTBOOKS) 853,634 142,130 75 79,876 8,535 88,411 53,720 37.80% ‐99.95% ‐32.56%
571500 LAND IMPROVEMENTS 0 0 0 0 0 0 0 NA NA NA
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 1,132,179 56,924 127,023 128,393 255,416 876,763 77.44% ‐94.97% ‐86.54%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,037 42,037 0 0 0 0 42,037 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 772,973 1,017,698 16,673 404,953 41,237 446,190 571,509 56.16% ‐98.36% ‐52.25%
589000 OTHER EXPENDITURES 1,000,000 975,481 0 0 0 0 975,481 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 706,178,587 707,908,019 73,452,356 610,895,056 3,586,215 614,481,270 93,426,749 13.20% ‐89.62% 3.55%
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% ‐79.33%
514000 AIDES AND PARAPROFESSIONALS 169,883 169,883 2,880 34,200 0 34,200 135,683 79.87% ‐98.30% ‐75.84%
514200 SALARY OF CLERICAL STAFF 2,039,336 2,039,336 165,387 1,696,685 0 1,696,685 342,651 16.80% ‐91.89% ‐0.16%
514600 ATHLETICS PERSONNEL 714,952 714,952 65,199 635,212 0 635,212 79,740 11.15% ‐90.88% 6.62%
516300 SCH NURSE/SPEC EDUC NURSE LPN 4,911,504 4,911,504 433,967 3,541,829 0 3,541,829 1,369,676 27.89% ‐91.16% ‐13.46%
516400 PHYS/OCCUP/SPEECH THERAPIST 118,977 118,977 0 89,285 0 89,285 29,692 24.96% ‐100.00% ‐9.95%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 1,946,665 1,946,665 63,447 541,817 0 541,817 1,404,848 72.17% ‐96.74% ‐66.60%
517200 ELEMENTARY COUNSELOR 8,709,649 8,709,649 1,493,726 7,336,761 0 7,336,761 1,372,888 15.76% ‐82.85% 1.08%
517300 SECONDARY COUNSELOR 15,106,660 14,948,308 1,060,380 13,909,110 0 13,909,110 1,039,199 6.95% ‐92.91% 11.66%
517400 SCHOOL PSYCHOLOGIST 4,414,036 4,414,036 287,392 2,327,305 0 2,327,305 2,086,731 47.27% ‐93.49% ‐36.73%
517600 SCHOOL SOCIAL WORKER 3,859,986 3,859,986 341,323 2,564,360 0 2,564,360 1,295,626 33.57% ‐91.16% ‐20.28%
517700 FAMILY SERVICES/PARENT COORD 2,732,850 2,732,850 233,134 1,971,201 0 1,971,201 761,648 27.87% ‐91.47% ‐13.44%
517800 GRADUATION COACH 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 58,254,987 58,229,987 156,869 1,518,341 0 1,518,341 56,711,646 97.39% ‐99.73% ‐96.87%
519100 OTHER ADMINISTRATIVE PERSONNEL 7,820,469 7,820,469 493,709 4,289,605 0 4,289,605 3,530,864 45.15% ‐93.69% ‐34.18%
519900 OTHER SALARIES & COMPENSATION 767,000 767,000 5,338 1,058,378 0 1,058,378 (291,378) ‐37.99% ‐99.30% 65.59%
519910 EXTRA ACTIVITY SALARIES 90,000 120,000 0 0 0 0 120,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 7,498,812 7,498,812 837,268 5,001,035 0 5,001,035 2,497,777 33.31% ‐88.83% ‐19.97%
523000 TEACHERS RETIREMENT SYSTEM 10,314,878 10,314,878 747,397 6,317,874 0 6,317,874 3,997,004 38.75% ‐92.75% ‐26.50%
525000 UNEMPLOYMENT COMPENSATION 6,000 6,000 0 0 0 0 6,000 100.00% ‐100.00% ‐100.00%
Page 2 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
529000 OTHER EMPLOYEE BENEFITS 1,423,313 1,420,044 155,486 1,341,871 0 1,341,871 78,173 5.50% ‐89.05% 13.39%
530000 PURCHASED PROF/TECH SERVICES 5,106,842 4,988,404 155,950 2,076,452 1,526,120 3,602,572 1,385,832 27.78% ‐96.87% ‐50.05%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 0 0 0 0 0 0 NA NA NA
533000 CONTRACTED SERV‐NURSING 0 0 0 0 0 0 0 NA NA NA
534000 PROFESSIONAL LEGAL SERVICES 500,000 187,000 0 17,925 0 17,925 169,075 90.41% ‐100.00% ‐88.50%
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% ‐99.08%
544200 RENTAL OF EQUIPMENT & VEHICLES 9,500 100,000 0 13,010 73,501 86,511 13,489 13.49% ‐100.00% ‐84.39%
544400 OTHER RENTALS 0 12,000 0 5,080 600 5,680 6,320 52.67% ‐100.00% ‐49.20%
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% ‐98.97%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 470 27,646 0 20,719 0 20,719 6,927 25.06% ‐100.00% ‐10.07%
558000 TRAVEL ‐ EMPLOYEES 84,600 77,600 173 5,463 0 5,463 72,137 92.96% ‐99.78% ‐91.55%
559500 OTHER PURCHASED SERVICES 4,614 0 0 0 0 0 0 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 675,118 532,995 11,005 54,357 5,622 59,980 473,016 88.75% ‐97.94% ‐87.76%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,000 15,059 45 3,688 314 4,002 11,057 73.43% ‐99.70% ‐70.61%
561200 COMPUTER SOFTWARE 122,950 113,449 0 4,336 70,567 74,903 38,546 33.98% ‐100.00% ‐95.41%
561500 EXPENDABLE EQUIPMENT 1,540 26,080 0 74,765 8,640 83,405 (57,325) ‐219.81% ‐100.00% 244.01%
561600 EXPENDABLE COMPUTER EQUIPMENT 52,000 102,536 8,605 27,641 7,309 34,950 67,586 65.91% ‐91.61% ‐67.65%
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 7,000 7,000 0 5,620 0 5,620 1,380 19.71% ‐100.00% ‐3.66%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 15,000 4,540 0 4,540 0 4,540 0 0.00% ‐100.00% 20.00%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 65,023 62,138 0 5,758 1,968 7,726 54,412 87.57% ‐100.00% ‐88.88%
589000 OTHER EXPENDITURES 1,006,500 464,107 0 750 0 750 463,357 99.84% ‐100.00% ‐99.81%
PUPIL SERVICES Total 138,865,764 137,728,541 6,718,680 56,506,058 1,694,895 58,200,954 79,527,587 57.74% ‐95.12% ‐50.77%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 8,500 176 4,884 0 4,884 3,616 42.54% ‐97.93% ‐31.05%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 5,083,000 556,489 14,050 476,404 0 476,404 80,085 14.39% ‐97.48% 2.73%
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 180,199 180,199 0 180,199 (180,199) NA NA NA
517700 FAMILY SERVICES/PARENT COORD 270,695 270,695 24,769 203,538 0 203,538 67,157 24.81% ‐90.85% ‐9.77%
519000 OTHER MANAGEMENT PERSONNEL 3,746,469 3,313,036 155,217 1,616,156 0 1,616,156 1,696,880 51.22% ‐95.31% ‐41.46%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,659,296 5,659,296 408,365 4,933,517 0 4,933,517 725,779 12.82% ‐92.78% 4.61%
519900 OTHER SALARIES & COMPENSATION 287,043 307,111 1,464 188,136 0 188,136 118,975 38.74% ‐99.52% ‐26.49%
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 61,249 387,233 0 387,233 639,037 62.27% ‐94.03% ‐54.72%
523000 TEACHERS RETIREMENT SYSTEM 1,830,128 1,835,029 158,861 1,419,205 0 1,419,205 415,824 22.66% ‐91.34% ‐7.19%
529000 OTHER EMPLOYEE BENEFITS 271,789 262,514 12,467 131,452 0 131,452 131,062 49.93% ‐95.25% ‐39.91%
530000 PURCHASED PROF/TECH SERVICES 1,846,586 1,670,618 398,528 795,146 46,020 841,166 829,452 49.65% ‐76.14% ‐42.88%
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 0 22,908 68,185 91,092 242,975 72.73% ‐100.00% ‐91.77%
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% 20.00%
553000 COMMUNICATION 5,450 6,645 0 3,361 0 3,361 3,284 49.43% ‐100.00% ‐39.31%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,220,000 1,273,999 0 1,202,733 0 1,202,733 71,266 5.59% ‐100.00% 13.29%
558000 TRAVEL ‐ EMPLOYEES 329,528 322,992 2,352 75,534 53 75,586 247,406 76.60% ‐99.27% ‐71.94%
561000 SUPPLIES 428,956 342,210 16,561 105,336 17,807 123,143 219,067 64.02% ‐95.16% ‐63.06%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 18,398 94,650 7,122 71,204 976 72,180 22,470 23.74% ‐92.48% ‐9.73%
561200 COMPUTER SOFTWARE 0 3,000 0 1,112 0 1,112 1,889 62.95% ‐100.00% ‐55.54%
561500 EXPENDABLE EQUIPMENT 714,008 691,931 962 181,909 119,299 301,208 390,723 56.47% ‐99.86% ‐68.45%
561600 EXPENDABLE COMPUTER EQUIPMENT 11,500 54,606 0 28,443 2,174 30,617 23,988 43.93% ‐100.00% ‐37.49%
Page 3 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 1,672 0 0 0 0 1,672 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 51,744 55,724 0 15,486 4,773 20,259 35,465 63.64% ‐100.00% ‐66.65%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 172,206 184,206 0 61,696 14,477 76,172 108,034 58.65% ‐100.00% ‐59.81%
581000 DUES AND FEES 85,400 89,732 185 40,172 178 40,350 49,382 55.03% ‐99.79% ‐46.28%
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 24,580,183 19,034,893 1,452,425 12,163,506 273,941 12,437,447 6,597,446 34.66% ‐92.37% ‐23.32%
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% 2015.49%
530000 PURCHASED PROF/TECH SERVICES 82,849 64,349 0 24,240 5,850 30,090 34,259 53.24% ‐100.00% ‐54.80%
558000 TRAVEL ‐ EMPLOYEES 15,000 15,000 0 0 0 0 15,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 11,750 3,750 0 670 0 670 3,080 82.13% ‐100.00% ‐78.56%
564200 BOOKS (OTHER THAN TEXTBOOKS) 25,785 25,493 0 0 0 0 25,493 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 10,000 26,180 1,620 798 1,115 1,913 24,267 92.69% ‐93.81% ‐96.34%
589000 OTHER EXPENDITURES 1,000,000 457,607 0 0 0 0 457,607 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 1,156,403 628,398 1,620 221,173 6,965 228,138 400,260 63.70% ‐99.74% ‐57.76%
EDUCATIONAL MEDIA SERVICES 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 121,985 121,985 10,910 108,723 0 108,723 13,262 10.87% ‐91.06% 6.95%
516500 LIBRARIAN/MEDIA SPECIALIST 10,643,260 10,643,260 819,947 6,594,589 0 6,594,589 4,048,671 38.04% ‐92.30% ‐25.65%
519000 OTHER MANAGEMENT PERSONNEL 27,000 27,000 0 7,600 0 7,600 19,400 71.85% ‐100.00% ‐66.22%
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 1,576,260 172,555 899,260 0 899,260 677,000 42.95% ‐89.05% ‐31.54%
523000 TEACHERS RETIREMENT SYSTEM 2,131,315 2,131,315 163,580 1,325,734 0 1,325,734 805,581 37.80% ‐92.32% ‐25.36%
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 33,485 277,327 0 277,327 17,317 5.88% ‐88.64% 12.95%
530000 PURCHASED PROF/TECH SERVICES 247,696 295,229 12,596 285,371 8,998 294,369 860 0.29% ‐95.73% 15.99%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 600 600 4 456 0 456 144 24.03% ‐99.31% ‐8.84%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 16,728 304,412 4,716 254,337 34,951 289,288 15,124 4.97% ‐98.45% 0.26%
558000 TRAVEL ‐ EMPLOYEES 13,361 13,361 93 1,271 0 1,271 12,090 90.49% ‐99.30% ‐88.58%
561000 SUPPLIES 1,221,712 452,050 9,563 306,378 37,353 343,731 108,319 23.96% ‐97.88% ‐18.67%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 155 4,876 38 3,920 320 4,240 636 13.05% ‐99.22% ‐3.53%
561500 EXPENDABLE EQUIPMENT 4,500 10,336 809 6,830 380 7,210 3,126 30.24% ‐92.17% ‐20.71%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 4,308 0 1,804 2,487 4,291 17 0.40% ‐100.00% ‐49.76%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 1,930 44,764 0 1,093 0 1,093 43,671 97.56% ‐100.00% ‐97.07%
564200 BOOKS (OTHER THAN TEXTBOOKS) 149,502 729,684 10,890 571,513 46,441 617,953 111,731 15.31% ‐98.51% ‐6.01%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 44,000 8,945 0 0 0 0 8,945 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 2,200 2,200 0 720 0 720 1,480 67.27% ‐100.00% ‐60.73%
EDUCATIONAL MEDIA SERVICES Total 16,664,318 16,832,699 1,239,186 10,646,925 130,930 10,777,855 6,054,844 35.97% ‐92.64% ‐24.10%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 126,000 126,000 13,666 139,190 0 139,190 (13,190) ‐10.47% ‐89.15% 32.56%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 325,000 325,000 30,382 305,894 0 305,894 19,106 5.88% ‐90.65% 12.95%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,172,268 2,172,268 128,473 1,492,427 0 1,492,427 679,841 31.30% ‐94.09% ‐17.56%
514200 SALARY OF CLERICAL STAFF 3,984,388 3,984,388 382,916 4,045,069 0 4,045,069 (60,681) ‐1.52% ‐90.39% 21.83%
519000 OTHER MANAGEMENT PERSONNEL 1,617,971 1,781,175 68,005 571,159 0 571,159 1,210,016 67.93% ‐96.18% ‐61.52%
519100 OTHER ADMINISTRATIVE PERSONNEL 2,439,222 2,439,222 64,702 579,684 0 579,684 1,859,538 76.23% ‐97.35% ‐71.48%
519900 OTHER SALARIES & COMPENSATION 157,250 157,250 0 196,448 0 196,448 (39,198) ‐24.93% ‐100.00% 49.91%
521000 STATE HEALTH INSURANCE 1,413,440 1,413,440 110,941 1,000,441 0 1,000,441 412,999 29.22% ‐92.15% ‐15.06%
523000 TEACHERS RETIREMENT SYSTEM 2,174,822 2,174,822 134,987 1,384,324 0 1,384,324 790,498 36.35% ‐93.79% ‐23.62%
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 27,656 289,283 0 289,283 44,325 13.29% ‐91.71% 4.06%
530000 PURCHASED PROF/TECH SERVICES 1,727,381 2,408,681 8,000 191,327 100,404 291,731 2,116,950 87.89% ‐99.67% ‐90.47%
Page 4 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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
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% 20.00%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 270,000 270,000 38,520 246,620 23,380 270,000 0 0.00% ‐85.73% 9.61%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 2,986,000 59,617 1,607,631 156,788 1,764,419 1,221,581 40.91% ‐98.00% ‐35.39%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 50,000 0 29,680 0 29,680 20,320 40.64% ‐100.00% ‐28.77%
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 3 33 0 33 7,107 99.54% ‐99.96% ‐99.45%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,000 585 0 270 0 270 315 53.81% ‐100.00% ‐44.57%
558000 TRAVEL ‐ EMPLOYEES 29,249 29,249 0 3,335 0 3,335 25,914 88.60% ‐100.00% ‐86.32%
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% 20.00%
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% ‐85.16%
558024 TRAVEL‐BD MEMBER, S. JESTER 0 0 0 0 0 0 0 NA NA NA
558025 TRAVEL‐BD MEMBER, V. TURNER 8,000 8,000 0 1,823 0 1,823 6,177 77.21% ‐100.00% ‐72.65%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 8,000 8,000 0 1,869 0 1,869 6,131 76.63% ‐100.00% ‐71.96%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 8,000 8,000 0 3,914 0 3,914 4,086 51.08% ‐100.00% ‐41.29%
558028 TRAVEL‐BD MEMBER, A. HILL 8,000 8,000 0 122 0 122 7,878 98.48% ‐100.00% ‐98.17%
558029 TRAVEL‐BD MEMBER, D. PIERCE 8,000 8,000 84 1,117 0 1,117 6,883 86.04% ‐98.95% ‐83.25%
558030 TRAVEL‐BD MEMBER, W. MCGINNISS 0 4,404 0 137 0 137 4,267 96.89% ‐100.00% ‐96.27%
558099 TRAVEL‐ANNUAL BOARD RETREAT 28,000 28,000 0 7,539 0 7,539 20,461 73.08% ‐100.00% ‐67.69%
561000 SUPPLIES 412,829 289,800 13,423 101,945 19,195 121,140 168,660 58.20% ‐95.37% ‐57.79%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 9,500 35,079 166 14,408 16,588 30,996 4,083 11.64% ‐99.53% ‐50.71%
561200 COMPUTER SOFTWARE 121,534 121,534 0 0 48,501 48,501 73,033 60.09% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 83,000 115,750 0 408 29,995 30,403 85,347 73.73% ‐100.00% ‐99.58%
561600 EXPENDABLE COMPUTER EQUIPMENT 29,600 53,700 1,798 11,441 2,050 13,491 40,209 74.88% ‐96.65% ‐74.43%
564200 BOOKS (OTHER THAN TEXTBOOKS) 500 916 0 416 0 416 500 54.61% ‐100.00% ‐45.54%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 15,787 15,787 0 82 0 82 15,705 99.48% ‐100.00% ‐99.38%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 21,000 21,000 0 0 0 0 21,000 100.00% ‐100.00% ‐100.00%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 4,500 4,500 0 0 0 0 4,500 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 111,946 108,946 0 89,388 19 89,407 19,539 17.93% ‐100.00% ‐1.54%
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 44,212,350 1,083,339 34,822,008 396,918 35,218,926 8,993,423 20.34% ‐97.55% ‐5.49%
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 1,735,683 16,449,059 0 16,449,059 (1,182,966) ‐7.75% ‐88.63% 29.30%
513100 ASSISTANT PRINCIPAL 24,016,283 24,016,283 2,058,074 18,711,026 0 18,711,026 5,305,257 22.09% ‐91.43% ‐6.51%
514200 SALARY OF CLERICAL STAFF 13,604,555 13,604,555 1,171,965 11,202,530 0 11,202,530 2,402,024 17.66% ‐91.39% ‐1.19%
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% 18.14%
521000 STATE HEALTH INSURANCE 7,325,640 7,325,640 799,780 5,704,681 0 5,704,681 1,620,959 22.13% ‐89.08% ‐6.55%
523000 TEACHERS RETIREMENT SYSTEM 10,624,597 10,624,597 917,718 8,624,479 0 8,624,479 2,000,118 18.83% ‐91.36% ‐2.59%
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 1,411,407 184,194 1,745,852 0 1,745,852 (334,445) ‐23.70% ‐86.95% 48.44%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,000 171 2,879 0 2,879 2,121 42.42% ‐96.57% ‐30.90%
561500 EXPENDABLE EQUIPMENT 85,000 37,000 75 36,444 0 36,444 556 1.50% ‐99.80% 18.20%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 23,000 7,495 9,683 1,582 11,265 11,735 51.02% ‐67.41% ‐49.48%
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 73,647,511 6,875,155 63,324,634 1,582 63,326,216 10,321,295 14.01% ‐90.66% 3.18%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 54,204 54,204 18,438 169,113 0 169,113 (114,909) ‐211.99% ‐65.98% 274.39%
514800 ACCOUNTANT 3,662,016 3,662,016 236,045 2,450,783 0 2,450,783 1,211,233 33.08% ‐93.55% ‐19.69%
518100 MAINT PERSONNEL‐TRANS MECHANIC 133,357 133,357 19,500 195,936 0 195,936 (62,579) ‐46.93% ‐85.38% 76.31%
Page 5 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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 2,143,005 1,979,801 122,491 1,252,459 0 1,252,459 727,342 36.74% ‐93.81% ‐24.09%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,061,797 1,061,797 85,997 836,037 0 836,037 225,760 21.26% ‐91.90% ‐5.51%
519900 OTHER SALARIES & COMPENSATION 119,770 119,770 0 6,000 0 6,000 113,770 94.99% ‐100.00% ‐93.99%
521000 STATE HEALTH INSURANCE 969,570 969,570 62,194 627,493 0 627,493 342,077 35.28% ‐93.59% ‐22.34%
523000 TEACHERS RETIREMENT SYSTEM 1,306,387 1,306,387 98,127 1,008,807 0 1,008,807 297,580 22.78% ‐92.49% ‐7.33%
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 20,672 205,731 0 205,731 (14,577) ‐7.63% ‐89.19% 29.15%
530000 PURCHASED PROF/TECH SERVICES 4,750,000 4,740,000 87,318 3,015,789 785,332 3,801,121 938,879 19.81% ‐98.16% ‐23.65%
530010 PURCHASED SERVICES‐OTHER FEES 85,356 85,356 33,257 33,257 0 33,257 52,098 61.04% ‐61.04% ‐53.24%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 100,000 125,000 0 119,372 622 119,994 5,006 4.01% ‐100.00% 14.60%
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 98,698 884,987 413 885,400 1,189,259 57.32% ‐95.24% ‐48.81%
553000 COMMUNICATION 16,000 28,000 0 27,524 468 27,992 8 0.03% ‐100.00% 17.96%
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 133,546 133,546 205 15,901 0 15,901 117,645 88.09% ‐99.85% ‐85.71%
561000 SUPPLIES 41,200 90,600 6,411 66,555 12,194 78,749 11,851 13.08% ‐92.92% ‐11.85%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 10,500 11,000 569 7,686 446 8,132 2,868 26.08% ‐94.82% ‐16.15%
561200 COMPUTER SOFTWARE 434,537 413,770 16,120 60,460 11,750 72,210 341,560 82.55% ‐96.10% ‐82.47%
561500 EXPENDABLE EQUIPMENT 13,900 60,667 2,448 57,749 1,804 59,553 1,114 1.84% ‐95.96% 14.23%
561600 EXPENDABLE COMPUTER EQUIPMENT 2,000 1,100 0 573 327 900 200 18.19% ‐100.00% ‐37.50%
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 7,124 111,529 3,650 115,179 51,625 30.95% ‐95.73% ‐19.77%
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% 18.63%
SUPPORT SERVICES ‐ BUSINESS Total 18,798,663 18,620,759 915,614 12,142,330 817,755 12,960,085 5,660,674 30.40% ‐95.08% ‐21.75%
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 1,482,197 13,806,731 0 13,806,731 8,673,160 38.58% ‐93.41% ‐26.30%
518600 CUSTODIAL PERSONNEL 19,555,394 19,555,394 1,784,591 17,889,948 0 17,889,948 1,665,446 8.52% ‐90.87% 9.78%
519000 OTHER MANAGEMENT PERSONNEL 6,937,835 6,937,835 303,312 2,737,381 0 2,737,381 4,200,455 60.54% ‐95.63% ‐52.65%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,848,311 3,848,311 322,232 2,965,794 1,164 2,966,958 881,353 22.90% ‐91.63% ‐7.52%
519900 OTHER SALARIES & COMPENSATION 881,020 881,020 118,845 2,283,677 0 2,283,677 (1,402,657) ‐159.21% ‐86.51% 211.05%
521000 STATE HEALTH INSURANCE 11,044,593 11,044,593 711,786 6,885,620 0 6,885,620 4,158,973 37.66% ‐93.56% ‐25.19%
523000 TEACHERS RETIREMENT SYSTEM 6,216,485 6,216,485 400,734 3,833,665 0 3,833,665 2,382,819 38.33% ‐93.55% ‐26.00%
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 2,561,235 226,000 2,256,385 0 2,256,385 304,850 11.90% ‐91.18% 5.72%
530000 PURCHASED PROF/TECH SERVICES 1,867,500 2,951,858 23,272 168,059 1,519,905 1,687,964 1,263,894 42.82% ‐99.21% ‐93.17%
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 9,310,000 1,625,424 6,660,822 927,602 7,588,423 1,721,577 18.49% ‐82.54% ‐14.15%
541001 HAZMAT/ABATEMENT 1,500,000 825,000 53,066 189,618 244,248 433,866 391,134 47.41% ‐93.57% ‐72.42%
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 11,399,250 323,790 6,811,046 3,103,237 9,914,284 1,484,966 13.03% ‐97.16% ‐28.30%
543001 MAINTENANCE‐BUILDING‐REGION 1 300,000 340,000 74,757 252,478 4,280 256,758 83,242 24.48% ‐78.01% ‐10.89%
543002 MAINTENANCE‐BUILDING‐REGION 2 300,000 380,000 65,155 282,074 17,923 299,997 80,003 21.05% ‐82.85% ‐10.92%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 9,300 163,302 14,950 178,252 121,748 40.58% ‐96.90% ‐34.68%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 0 169,730 6,194 175,924 124,076 41.36% ‐100.00% ‐32.11%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 220,000 0 105,143 5,158 110,302 109,698 49.86% ‐100.00% ‐42.65%
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 21,368 181,927 17,888 199,814 100,186 33.40% ‐92.88% ‐27.23%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 0 200,774 23,251 224,025 75,975 25.33% ‐100.00% ‐19.69%
Page 6 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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
543008 MAINT‐SYS(ENVIRONMENTAL & ROOF 2,000,000 1,960,000 0 0 0 0 1,960,000 100.00% ‐100.00% ‐100.00%
543009 MAINT‐SYS‐PARTS & MAJOR WORK 22,425,000 7,575,000 146,427 666,044 1,760,983 2,427,027 5,147,973 67.96% ‐98.07% ‐89.45%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 3,500,000 3,500,000 0 1,833,413 272,083 2,105,497 1,394,503 39.84% ‐100.00% ‐37.14%
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 3,500,000 700,000 0 0 0 0 700,000 100.00% ‐100.00% ‐100.00%
543013 SUPT. DEFERRED MAINTENANCE 10,000,000 5,325,000 508,591 3,172,985 1,937,530 5,110,515 214,485 4.03% ‐90.45% ‐28.50%
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 2,000 2,000 0 0.00% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 185,300 269,186 0 106,754 8,775 115,529 153,657 57.08% ‐100.00% ‐52.41%
544200 RENTAL OF EQUIPMENT & VEHICLES 2,225,000 2,125,000 124,863 1,280,405 493,575 1,773,979 351,021 16.52% ‐94.12% ‐27.69%
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% ‐95.80%
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% ‐8.45%
553000 COMMUNICATION 37,800 39,800 308 33,183 562 33,745 6,055 15.21% ‐99.23% 0.05%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 138,000 114,000 114,000 0 114,000 24,000 17.39% ‐17.39% ‐0.87%
558000 TRAVEL ‐ EMPLOYEES 400,000 400,000 328 62,047 0 62,047 337,953 84.49% ‐99.92% ‐81.39%
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% ‐97.68%
561000 SUPPLIES 3,665,193 4,114,193 201,437 1,504,105 1,140,770 2,644,875 1,469,318 35.71% ‐95.10% ‐56.13%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 53,000 62,000 81 8,960 1,448 10,408 51,592 83.21% ‐99.87% ‐82.66%
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 5,049,193 224,971 2,601,370 1,595,671 4,197,040 852,152 16.88% ‐95.54% ‐38.18%
561600 EXPENDABLE COMPUTER EQUIPMENT 45,000 50,000 250 15,578 3,590 19,168 30,832 61.66% ‐99.50% ‐62.61%
562000 ENERGY / ELECTRICITY 11,805,467 21,805,467 1,020,341 14,271,469 6,610,782 20,882,251 923,216 4.23% ‐95.32% ‐21.46%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 363,748 1,913,251 86,749 2,000,000 500,000 20.00% ‐85.45% ‐8.16%
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% ‐4.74%
571000 LAND ACQUISITION & DEVELOPMENT 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 0 650,000 0 155,119 84,499 239,619 410,382 63.14% ‐100.00% ‐71.36%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 1,132,574 5,550 185,722 214,335 400,057 732,517 64.68% ‐99.51% ‐80.32%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,220,000 8,665,000 1,083,572 2,970,140 4,112,471 7,082,610 1,582,390 18.26% ‐87.49% ‐58.87%
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 165,000 165,000 703 65,751 5,625 71,376 93,624 56.74% ‐99.57% ‐52.18%
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 180,228,363 180,834,143 11,341,000 101,118,706 24,248,826 125,367,531 55,466,612 30.67% ‐93.73% ‐32.90%
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 1,779,416 14,739,653 0 14,739,653 3,919,931 21.01% ‐90.46% ‐5.21%
518100 MAINT PERSONNEL‐TRANS MECHANIC 10,166,649 11,071,391 1,472,164 13,853,917 0 13,853,917 (2,782,526) ‐25.13% ‐86.70% 50.16%
519000 OTHER MANAGEMENT PERSONNEL 10,311,878 10,610,042 134,350 1,634,280 0 1,634,280 8,975,761 84.60% ‐98.73% ‐81.52%
519100 OTHER ADMINISTRATIVE PERSONNEL 126,803 126,803 10,884 106,208 0 106,208 20,595 16.24% ‐91.42% 0.51%
519900 OTHER SALARIES & COMPENSATION 472,450 472,450 0 994,000 0 994,000 (521,550) ‐110.39% ‐100.00% 152.47%
519910 EXTRA ACTIVITY SALARIES 0 2,750 0 0 2,750 2,750 0 0.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 7,541,100 7,541,100 507,454 4,247,319 0 4,247,319 3,293,781 43.68% ‐93.27% ‐32.41%
523000 TEACHERS RETIREMENT SYSTEM 1,707,064 1,707,064 117,824 1,157,293 0 1,157,293 549,771 32.21% ‐93.10% ‐18.65%
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 2,075,469 224,071 2,061,502 0 2,061,502 13,967 0.67% ‐89.20% 19.19%
530000 PURCHASED PROF/TECH SERVICES 2,196,950 1,052,318 4,803 159,361 203,831 363,192 689,126 65.49% ‐99.54% ‐81.83%
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% ‐96.91%
543000 REPAIR & MAINTENANCE SERVICE 2,165,500 1,937,360 36,571 84,763 46,451 131,214 1,806,146 93.23% ‐98.11% ‐94.75%
Page 7 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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
551900 STUD TRANSP PURCHASED‐OTH SRCE 500,000 1,081,934 99,570 642,167 92,616 734,783 347,151 32.09% ‐90.80% ‐28.78%
553000 COMMUNICATION 180,000 186,500 279 2,676 1,599 4,275 182,225 97.71% ‐99.85% ‐98.28%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,500 29,500 1,540 18,230 7,440 25,670 3,830 12.98% ‐94.78% ‐25.84%
558000 TRAVEL ‐ EMPLOYEES 145,000 140,400 4,963 34,013 12,798 46,811 93,589 66.66% ‐96.47% ‐70.93%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 6,138,060 916,638 44,026 364,649 294,593 659,242 257,396 28.08% ‐95.20% ‐52.26%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561200 COMPUTER SOFTWARE 45,500 814,132 0 810,685 0 810,685 3,447 0.42% ‐100.00% 19.49%
561500 EXPENDABLE EQUIPMENT 265,172 5,135,234 92,104 3,378,290 818,702 4,196,992 938,242 18.27% ‐98.21% ‐21.06%
561600 EXPENDABLE COMPUTER EQUIPMENT 58,108 57,908 2,944 12,062 5,966 18,028 39,880 68.87% ‐94.92% ‐75.00%
562000 ENERGY / ELECTRICITY 8,100,000 9,215,000 1,005,966 7,057,533 1,502,564 8,560,098 654,902 7.11% ‐89.08% ‐8.10%
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 2,208,848 2,208,848 1,510,223 40.61% ‐100.00% ‐100.00%
573200 PURCHASE/LEASE ‐ BUSES 3,317,500 3,397,929 0 0 1,958,990 1,958,990 1,438,939 42.35% ‐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 95 10,582 13,732 24,314 147,286 85.83% ‐99.94% ‐92.60%
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 81,196,368 83,677,783 5,539,022 51,369,234 7,170,894 58,540,128 25,137,654 30.04% ‐93.38% ‐26.33%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 58,701 653,649 0 653,649 (653,649) NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 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 1,554,748 113,997 1,192,851 0 1,192,851 361,898 23.28% ‐92.67% ‐7.93%
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 3,331,963 207,039 1,914,042 0 1,914,042 1,417,922 42.56% ‐93.79% ‐31.07%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,610,225 11,610,225 890,202 8,990,433 0 8,990,433 2,619,792 22.56% ‐92.33% ‐7.08%
519900 OTHER SALARIES & COMPENSATION 284,380 284,380 62,363 655,252 0 655,252 (370,872) ‐130.41% ‐78.07% 176.50%
519910 EXTRA ACTIVITY SALARIES 10,000 11,000 0 205 0 205 10,795 98.14% ‐100.00% ‐97.76%
521000 STATE HEALTH INSURANCE 2,018,520 2,018,520 165,913 1,380,099 0 1,380,099 638,421 31.63% ‐91.78% ‐17.95%
523000 TEACHERS RETIREMENT SYSTEM 3,123,804 3,123,804 230,259 2,182,496 0 2,182,496 941,308 30.13% ‐92.63% ‐16.16%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 15,338 136,732 0 136,732 (136,732) 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 50,540 509,626 0 509,626 (55,444) ‐12.21% ‐88.87% 34.65%
530000 PURCHASED PROF/TECH SERVICES 1,214,082 1,590,907 16,230 824,834 270,301 1,095,135 495,772 31.16% ‐98.98% ‐37.78%
530070 ADA‐PURCHASED PROF/TECH SERVIC 60,000 60,000 0 359 2,995 3,354 56,646 94.41% ‐100.00% ‐99.28%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 44,132 2,108,554 154,934 1,749,364 356,427 2,105,790 2,763 0.13% ‐92.65% ‐0.44%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 2,983,924 2,033,402 41,131 1,527,675 174,424 1,702,099 331,303 16.29% ‐97.98% ‐9.85%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,260 6,260 0 3,885 0 3,885 2,376 37.95% ‐100.00% ‐25.54%
558000 TRAVEL ‐ EMPLOYEES 210,000 235,000 1,261 51,049 299 51,348 183,652 78.15% ‐99.46% ‐73.93%
561000 SUPPLIES 633,636 660,138 (3,433) 26,681 63,546 90,227 569,911 86.33% ‐100.52% ‐95.15%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 2,000 0 1,438 0 1,438 562 28.08% ‐100.00% ‐13.70%
561200 COMPUTER SOFTWARE 0 651,622 15,707 642,024 1,075 643,099 8,522 1.31% ‐97.59% 18.23%
561500 EXPENDABLE EQUIPMENT 133,000 132,000 996 18,208 8,113 26,322 105,678 80.06% ‐99.25% ‐83.45%
561600 EXPENDABLE COMPUTER EQUIPMENT 42,000 39,050 2,854 21,660 11,000 32,659 6,391 16.37% ‐92.69% ‐33.44%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 2,500 0 1,531 1,181 2,712 (212) ‐8.50% ‐100.00% ‐26.51%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 45,000 45,000 0 0 9,661 9,661 35,339 78.53% ‐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 1,500 48,101 3,797 51,898 258,971 83.31% ‐99.52% ‐81.43%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 28,896,529 31,099,928 2,025,534 22,623,006 902,820 23,525,826 7,574,103 24.35% ‐93.49% ‐12.71%
OTHER SUPPORT SERVICES 517700 FAMILY SERVICES/PARENT COORD 0 0 7,877 7,877 0 7,877 (7,877) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 758,056 758,056 0 0 0 0 758,056 100.00% ‐100.00% ‐100.00%
Page 8 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
519900 OTHER SALARIES & COMPENSATION 33,713 33,713 91,711 822,916 0 822,916 (789,203) ‐2340.95% 172.04% 2829.14%
521000 STATE HEALTH INSURANCE 11,340 11,340 2,540 11,045 0 11,045 295 2.60% ‐77.60% 16.88%
523000 TEACHERS RETIREMENT SYSTEM 6,681 6,681 2,181 7,618 0 7,618 (937) ‐14.03% ‐67.35% 36.83%
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 7,227 61,196 0 61,196 (40,214) ‐191.66% ‐65.56% 249.99%
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 1,897,064 111,536 910,652 0 910,652 986,412 52.00% ‐94.12% ‐42.40%
SCHOOL NUTRITION PROGRAM 519900 OTHER SALARIES & COMPENSATION 0 0 0 636,450 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 0 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 0 681,083 0 681,083 323,917 32.23% ‐100.00% ‐18.68%
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 1,300,000 943,000 0 4,589 0 4,589 938,411 99.51% ‐100.00% ‐99.42%
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 1,346,246 989,246 0 4,589 0 4,589 984,658 99.54% ‐100.00% ‐99.44%
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 7,587,334 0 0 0 0 7,587,334 100.00% ‐100.00% ‐100.00%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 7,837,334 7,587,334 0 0 0 0 7,587,334 100.00% ‐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 1,327,071,880 1,325,703,668 110,755,465 977,428,958 39,231,741 1,016,660,699 309,042,968 23.31% ‐91.65% ‐11.53%
** Gold Case Payment $22,500,000
Page 9 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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 90,415 75,415 0 0 0 0 75,415 100.00% ‐100.00% ‐100.00%
413100 TUITION FROM INDIVIDUALS 0 0 0 0 0 0 0 NA NA NA
413500 SUMMER SCHOOL TUITION 29,408 29,408 0 0 0 0 29,408 100.00% ‐100.00% ‐100.00%
414000 TRANSPORTATION FEES 0 0 0 0 0 0 0 NA NA NA
419200 CONTRIBUTIONS‐PRIVATE SOURCES 700 700 0 15,000 0 15,000 (14,300) ‐2042.86% ‐100.00% 2471.43%
419950 OTHER LOCAL REVENUES 11,465,726 11,876,038 2,599,160 25,810,179 0 25,810,179 (13,934,141) ‐117.33% ‐78.11% 160.80%
419951 10% ‐ OTHER LOCAL REVENUES (309,752) (277,352) 47,439 497,177 0 497,177 (774,529) 279.26% ‐117.10% ‐315.11%
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 11,276,496 11,704,208 2,646,598 26,322,356 0 26,322,356 (14,618,148) ‐124.90% ‐77.39% 169.88%
INTEREST 415000 INVESTMENT INCOME 58,422 58,422 1,137 8,229 0 8,229 50,193 85.91% ‐98.05% ‐83.10%
INTEREST Total 58,422 58,422 1,137 8,229 0 8,229 50,193 85.91% ‐98.05% ‐83.10%
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 34,640,066 34,640,066 1,270,769 11,814,714 0 11,814,714 22,825,352 65.89% ‐96.33% ‐59.07%
438000 OTHER GRANTS FROM GEORGIA DOE 3,883,003 3,643,069 4,800 1,168,612 0 1,168,612 2,474,457 67.92% ‐99.87% ‐61.51%
439950 FUNDS ‐ OTHER STATE AGENCIES 50,983 50,983 0 0 0 0 50,983 100.00% ‐100.00% ‐100.00%
STATE SOURCES Total 38,574,053 38,334,119 1,275,569 12,983,326 0 12,983,326 25,350,793 66.13% ‐96.67% ‐59.36%
FEDERAL SOURCES 445200 OTH FED GRANTS THRU GA DOE 177,755,754 228,317,093 4,783,887 57,920,771 0 57,920,771 170,396,322 74.63% ‐97.90% ‐69.56%
445300 ALL OTHER FEDERAL GRANTS 5,730,081 6,465,902 291,071 2,252,770 0 2,252,770 4,213,132 65.16% ‐95.50% ‐58.19%
445350 CARES ACT‐ESSER 356,585,034 546,335,833 6,057 79,732,172 0 79,732,172 466,603,661 85.41% ‐100.00% ‐82.49%
449950 REV ‐ FED SRCES NOT CLASSIFIED 340,888 1,115,071 0 0 0 0 1,115,071 100.00% ‐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 540,411,756 782,911,572 5,081,015 139,905,713 0 139,905,713 643,005,859 82.13% ‐99.35% ‐78.56%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,134,283 4,134,283 47,439 496,432 0 496,432 3,637,851 87.99% ‐98.85% ‐85.59%
459950 OTHER SOURCE 0 705 0 1,410 0 1,410 (705) ‐100.00% ‐100.00% 140.00%
TRANSFERS AND OTHER LOCAL Total 4,134,283 4,134,988 47,439 497,842 0 497,842 3,637,146 87.96% ‐98.85% ‐85.55%
TOTAL REVENUE 594,455,010 837,143,309 9,051,757 179,717,466 0 179,717,466 657,425,843 78.53% ‐98.92% ‐74.24%
INSTRUCTION 511000 TEACHERS 14,004,905 50,896,498 1,749,168 11,278,694 149 11,278,844 39,617,654 77.84% ‐96.56% ‐73.41%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 152,429 109,849 5,580 30,763 0 30,763 79,086 72.00% ‐94.92% ‐66.39%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE (23,958) (23,958) 0 0 0 0 (23,958) 100.00% ‐100.00% ‐100.00%
511500 EXTENDED DAY ‐ TEACHERS (209,324) (176,002) 58,047 244,951 0 244,951 (420,953) 239.18% ‐132.98% ‐267.01%
511600 PROF DEVELOPMENT STIPENDS 137,800 84,500 0 0 0 0 84,500 100.00% ‐100.00% ‐100.00%
511700 EXTENDED YEAR 2,518,748 3,719,829 493 34,274 0 34,274 3,685,554 99.08% ‐99.99% ‐98.89%
511800 ART ‐ MUSIC ‐ PE 61,276 96,838 2,907 23,257 0 23,257 73,581 75.98% ‐97.00% ‐71.18%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 8,588,670 10,081,834 385,253 3,294,742 0 3,294,742 6,787,092 67.32% ‐96.18% ‐60.78%
514500 INTERPRETER 298,210 278,928 21,971 177,782 0 177,782 101,146 36.26% ‐92.12% ‐23.52%
516100 TECHNOLOGY SPECIALIST 297,108 306,771 14,270 114,163 0 114,163 192,608 62.79% ‐95.35% ‐55.34%
516300 SCH NURSE/SPEC EDUC NURSE LPN 0 0 0 0 0 0 0 NA NA NA
516400 PHYS/OCCUP/SPEECH THERAPIST 143,086 262,625 0 0 0 0 262,625 100.00% ‐100.00% ‐100.00%
517200 ELEMENTARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 3,942,269 4,202,569 0 3,044,473 0 3,044,473 1,158,096 27.56% ‐100.00% ‐13.07%
519900 OTHER SALARIES & COMPENSATION 27,164,125 45,543,906 334,387 5,229,681 0 5,229,681 40,314,226 88.52% ‐99.27% ‐86.22%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
520000 EMPLOYEE BENEFITS 3,977,926 4,323,026 0 0 0 0 4,323,026 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 5,452,191 11,660,426 411,987 2,387,226 0 2,387,226 9,273,200 79.53% ‐96.47% ‐75.43%
523000 TEACHERS RETIREMENT SYSTEM 3,163,845 14,153,596 333,693 3,136,754 0 3,136,754 11,016,842 77.84% ‐97.64% ‐73.41%
Page 10 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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 985,853 3,025,548 87,972 786,415 0 786,415 2,239,133 74.01% ‐97.09% ‐68.81%
530000 PURCHASED PROF/TECH SERVICES 39,802,909 7,513,636 111,698 977,422 374,572 1,351,993 6,161,643 82.01% ‐98.51% ‐84.39%
532100 CONTRACTED SERV‐TEACHERS 2,304,311 10,232,133 404,775 2,117,070 210,264 2,327,333 7,904,799 77.25% ‐96.04% ‐75.17%
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 24,605 9,525 0 0 0 0 9,525 100.00% ‐100.00% ‐100.00%
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 499,811 3,004,711 0 600 1,865 2,465 3,002,246 99.92% ‐100.00% ‐99.98%
553200 COMMUNICATION‐WEB SUBSCRPT/L 12,666,510 13,896,204 69,193 3,619,852 108,591 3,728,443 10,167,761 73.17% ‐99.50% ‐68.74%
556100 TUITION TO OTHER GEORGIA LUAS 250 250 0 0 0 0 250 100.00% ‐100.00% ‐100.00%
556300 TUITION TO PRIVATE SOURCES 0 0 0 0 0 0 0 NA NA NA
556900 OTHER TUITION 2,000 3,000 0 0 0 0 3,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 413,749 161,768 3,000 24,620 12,930 37,550 124,219 76.79% ‐98.15% ‐81.74%
559500 OTHER PURCHASED SERVICES 59,425 31,425 0 579 0 579 30,846 98.16% ‐100.00% ‐97.79%
561000 SUPPLIES 11,611,744 17,775,710 278,920 2,195,998 1,308,110 3,504,108 14,271,601 80.29% ‐98.43% ‐85.18%
561099 SURPLUS 0 3,652,360 475 115,555 0 115,555 3,536,805 96.84% ‐99.99% ‐96.20%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 855,668 1,170,482 38,207 104,045 80,988 185,033 985,449 84.19% ‐96.74% ‐89.33%
561200 COMPUTER SOFTWARE 969,337 667,461 7,361 111,049 30,501 141,550 525,911 78.79% ‐98.90% ‐80.03%
561500 EXPENDABLE EQUIPMENT 4,583,382 9,014,202 147,443 916,189 444,761 1,360,950 7,653,252 84.90% ‐98.36% ‐87.80%
561600 EXPENDABLE COMPUTER EQUIPMEN 2,333,429 53,405,045 580,805 2,474,625 3,422,914 5,897,539 47,507,506 88.96% ‐98.91% ‐94.44%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 938,470 0 9,141 0 9,141 929,329 99.03% ‐100.00% ‐98.83%
564100 TEXTBOOKS ‐ PRINTED 11,348,723 11,372,494 0 4,062 2,678 6,740 11,365,754 99.94% ‐100.00% ‐99.96%
564200 BOOKS (OTHER THAN TEXTBOOKS) 2,464,846 6,011,174 5,809 305,686 124,914 430,600 5,580,575 92.84% ‐99.90% ‐93.90%
571500 LAND IMPROVEMENTS 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 529,235 658,986 0 26,187 116,778 142,965 516,021 78.31% ‐100.00% ‐95.23%
573400 PURCHASE/LEASE EQUIPMENT‐TECH (29,117) 393,885 0 137,950 29,952 167,902 225,983 57.37% ‐100.00% ‐57.97%
581000 DUES AND FEES 92,829 84,628 0 240 3,970 4,210 80,418 95.03% ‐100.00% ‐99.66%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 161,638,805 288,994,331 5,053,414 42,924,044 6,273,937 49,197,981 239,796,351 82.98% ‐98.25% ‐82.18%
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 0 720 3,083 0 3,083 (3,083) 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 71,449 (2,123) 0 0 0 0 (2,123) 100.00% ‐100.00% ‐100.00%
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 95,778 100,946 6,015 48,116 0 48,116 52,830 52.33% ‐94.04% ‐42.80%
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 1,646,297 1,371,758 90,923 744,512 0 744,512 627,246 45.73% ‐93.37% ‐34.87%
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 54,370 126,118 0 0 0 0 126,118 100.00% ‐100.00% ‐100.00%
517600 SCHOOL SOCIAL WORKER 266,945 44,117 10,528 83,496 0 83,496 (39,378) ‐89.26% ‐76.14% 127.11%
517700 FAMILY SERVICES/PARENT COORD 1,616,829 2,402,122 98,648 924,488 0 924,488 1,477,634 61.51% ‐95.89% ‐53.82%
517900 REHABILITATION COUNSELOR 845,619 845,619 0 0 0 0 845,619 100.00% ‐100.00% ‐100.00%
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 494,821 143,830 21,572 200,737 0 200,737 (56,907) ‐39.57% ‐85.00% 67.48%
519100 OTHER ADMINISTRATIVE PERSONNE 4,327,602 6,767,959 19,211 217,643 0 217,643 6,550,316 96.78% ‐99.72% ‐96.14%
519900 OTHER SALARIES & COMPENSATION 4,755,758 6,503,555 899,247 7,169,164 0 7,169,164 (665,609) ‐10.23% ‐86.17% 32.28%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
520000 EMPLOYEE BENEFITS 751,424 819,388 0 0 0 0 819,388 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,203,005 1,527,300 218,184 1,211,852 0 1,211,852 315,448 20.65% ‐85.71% ‐4.78%
Page 11 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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
523000 TEACHERS RETIREMENT SYSTEM 783,427 1,149,671 215,839 1,754,092 0 1,754,092 (604,421) ‐52.57% ‐81.23% 83.09%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 4,972 0 0 0 0 4,972 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 290,424 502,569 42,050 343,468 0 343,468 159,102 31.66% ‐91.63% ‐17.99%
530000 PURCHASED PROF/TECH SERVICES 44,343,531 24,549,822 224,766 2,904,496 2,869,627 5,774,122 18,775,700 76.48% ‐99.08% ‐85.80%
543000 REPAIR & MAINTENANCE SERVICE 2,000 2,500 0 2,500 0 2,500 0 0.00% ‐100.00% 20.00%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 145,494 158,749 10,279 61,004 9,294 70,298 88,451 55.72% ‐93.53% ‐53.89%
553200 COMMUNICATION‐WEB SUBSCRPT/L 282,059 2,896,906 23,120 528,056 22,525 550,581 2,346,326 80.99% ‐99.20% ‐78.13%
558000 TRAVEL ‐ EMPLOYEES 64,040 94,040 0 1,720 0 1,720 92,320 98.17% ‐100.00% ‐97.81%
559500 OTHER PURCHASED SERVICES (49,876) (46,454) 0 0 0 0 (46,454) 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 1,512,256 2,082,880 23,533 362,783 93,320 456,103 1,626,778 78.10% ‐98.87% ‐79.10%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 22,435 26,840 0 3,262 0 3,262 23,578 87.85% ‐100.00% ‐85.42%
561200 COMPUTER SOFTWARE 10,671 20,671 0 0 642 642 20,030 96.90% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 100,063 284,775 1,009 76,083 16,007 92,090 192,685 67.66% ‐99.65% ‐67.94%
561600 EXPENDABLE COMPUTER EQUIPMEN 296,291 427,542 0 74,087 8,302 82,388 345,154 80.73% ‐100.00% ‐79.21%
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
564100 TEXTBOOKS ‐ PRINTED 255 255 0 0 0 0 255 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 514,750 560,410 1,662 8,830 16,322 25,152 535,258 95.51% ‐99.70% ‐98.11%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 49,200 79,580 16,500 46,500 2,700 49,200 30,380 38.18% ‐79.27% ‐29.88%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 100,000 0 0 0 0 100,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 72,622 100,036 85 3,996 594 4,589 95,447 95.41% ‐99.92% ‐95.21%
589000 OTHER EXPENDITURES 4,951 4,951 0 0 0 0 4,951 100.00% ‐100.00% ‐100.00%
PUPIL SERVICES Total 64,574,490 53,653,266 1,923,890 16,774,876 3,039,331 19,814,206 33,839,059 63.07% ‐96.41% ‐62.48%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 156,529 (27,755) 9,265 9,265 0 9,265 (37,020) 133.38% ‐133.38% ‐140.06%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 45,573 46,113 540 2,880 0 2,880 43,233 93.75% ‐98.83% ‐92.51%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE (564) (564) 0 0 0 0 (564) 100.00% ‐100.00% ‐100.00%
511500 EXTENDED DAY ‐ TEACHERS 23,113 25,113 0 409 0 409 24,704 98.37% ‐100.00% ‐98.04%
511600 PROF DEVELOPMENT STIPENDS 43,674 51,424 1,750 17,869 0 17,869 33,556 65.25% ‐96.60% ‐58.30%
514000 AIDES AND PARAPROFESSIONALS 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 108,128 111,998 4,503 66,659 0 66,659 45,339 40.48% ‐95.98% ‐28.58%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 433,642 447,629 28,325 282,472 0 282,472 165,157 36.90% ‐93.67% ‐24.28%
519100 OTHER ADMINISTRATIVE PERSONNE 603,470 698,737 11,928 193,402 0 193,402 505,335 72.32% ‐98.29% ‐66.79%
519900 OTHER SALARIES & COMPENSATION 119,991 126,491 0 0 0 0 126,491 100.00% ‐100.00% ‐100.00%
519910 EXTRA ACTIVITY SALARIES 0 0 0 4,099 0 4,099 (4,099) NA NA NA
520000 EMPLOYEE BENEFITS 5,000 6,689 0 0 0 0 6,689 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 129,575 140,915 3,485 30,455 0 30,455 110,461 78.39% ‐97.53% ‐74.07%
523000 TEACHERS RETIREMENT SYSTEM 195,676 160,666 6,559 67,726 0 67,726 92,940 57.85% ‐95.92% ‐49.42%
529000 OTHER EMPLOYEE BENEFITS 18,255 28,562 2,224 25,237 0 25,237 3,325 11.64% ‐92.21% 6.03%
530000 PURCHASED PROF/TECH SERVICES 27,307,375 1,140,478 0 27,523 0 27,523 1,112,955 97.59% ‐100.00% ‐97.10%
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 169,920 154,920 0 29,475 0 29,475 125,445 80.97% ‐100.00% ‐77.17%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 5,292 5,292 0 0 0 0 5,292 100.00% ‐100.00% ‐100.00%
553000 COMMUNICATION 6,858 5,258 0 1,042 0 1,042 4,216 80.19% ‐100.00% ‐76.23%
553200 COMMUNICATION‐WEB SUBSCRPT/L 123,362 1,384,133 185 1,308,652 185 1,308,837 75,296 5.44% ‐99.99% 13.46%
558000 TRAVEL ‐ EMPLOYEES 117,157 166,868 105 14,733 1,549 16,282 150,586 90.24% ‐99.94% ‐89.41%
559500 OTHER PURCHASED SERVICES 0 53,912 0 38,709 0 38,709 15,203 28.20% ‐100.00% ‐13.84%
561000 SUPPLIES 428,135 726,572 41,515 408,849 83,980 492,829 233,742 32.17% ‐94.29% ‐32.47%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 14,350 14,491 992 5,293 1,761 7,054 7,437 51.32% ‐93.15% ‐56.16%
561200 COMPUTER SOFTWARE 310,633 337,781 0 67,591 77 67,668 270,113 79.97% ‐100.00% ‐75.99%
561500 EXPENDABLE EQUIPMENT 18,338 439,594 53,079 344,355 87,080 431,434 8,159 1.86% ‐87.93% ‐6.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 147,974 152,850 226 11,737 6,172 17,909 134,941 88.28% ‐99.85% ‐90.79%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 13,767 39,675 1,009 11,558 7,532 19,090 20,585 51.88% ‐97.46% ‐65.04%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 1,424 1,424 0 0 0 0 1,424 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 116,613 124,448 0 16,083 2,800 18,883 105,565 84.83% ‐100.00% ‐84.49%
589000 OTHER EXPENDITURES 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
4/30/2023
(UNAUDITED)
1 10
% 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
595000 SPECIAL ITEMS 3,000 0 0 0 0 0 0 NA NA NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 30,666,261 6,563,715 165,691 2,986,072 191,136 3,177,208 3,386,507 51.59% ‐97.48% ‐45.41%
INSTRUCTIONAL STAFF TRAINING 511000 TEACHERS 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 173,201 206,251 0 6,212 0 6,212 200,039 96.99% ‐100.00% ‐96.39%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 26,230 69,250 0 0 0 0 69,250 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 3,874,660 18,398,179 18,717 962,927 0 962,927 17,435,252 94.77% ‐99.90% ‐93.72%
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 0 19,800 0 19,800 40,200 67.00% ‐100.00% ‐60.40%
519100 OTHER ADMINISTRATIVE PERSONNE 16,919,277 28,885,066 266,546 8,462,356 0 8,462,356 20,422,710 70.70% ‐99.08% ‐64.84%
519900 OTHER SALARIES & COMPENSATION 4,440,450 (3,133,747) 913,219 968,557 0 968,557 (4,102,304) 130.91% ‐129.14% ‐137.09%
520000 EMPLOYEE BENEFITS 122,077 303,024 0 0 0 0 303,024 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 2,103,334 2,592,204 259,226 1,310,034 0 1,310,034 1,282,170 49.46% ‐90.00% ‐39.36%
523000 TEACHERS RETIREMENT SYSTEM 3,276,718 3,869,489 234,654 1,859,202 0 1,859,202 2,010,287 51.95% ‐93.94% ‐42.34%
529000 OTHER EMPLOYEE BENEFITS 875,756 1,001,701 44,923 379,057 0 379,057 622,644 62.16% ‐95.52% ‐54.59%
530000 PURCHASED PROF/TECH SERVICES 30,633,122 8,148,583 141,928 989,527 196,838 1,186,365 6,962,217 85.44% ‐98.26% ‐85.43%
532100 CONTRACTED SERV‐TEACHERS 0 43,473 0 0 0 0 43,473 100.00% ‐100.00% ‐100.00%
536100 PER DIEM AND FEES 42,000 70,563 0 11,200 0 11,200 59,363 84.13% ‐100.00% ‐80.95%
536200 PER DIEM AND FEES ‐ EXPENSES 10,500 10,500 0 0 0 0 10,500 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 106,927 2,275,332 0 698,509 1,425 699,934 1,575,398 69.24% ‐100.00% ‐63.16%
558000 TRAVEL ‐ EMPLOYEES 1,219,277 2,217,623 36,687 185,526 14,503 200,029 2,017,594 90.98% ‐98.35% ‐89.96%
559500 OTHER PURCHASED SERVICES 0 20,299 0 0 0 0 20,299 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 1,920,261 3,674,555 16,864 204,728 41,286 246,014 3,428,542 93.30% ‐99.54% ‐93.31%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 83,172 47,893 0 7,920 0 7,920 39,973 83.46% ‐100.00% ‐80.16%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT (54,052) 2,554,988 0 6,668 650 7,319 2,547,669 99.71% ‐100.00% ‐99.69%
561600 EXPENDABLE COMPUTER EQUIPMEN 187,668 276,357 0 37,920 0 37,920 238,437 86.28% ‐100.00% ‐83.53%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 2,574,101 9,629,522 576 210,922 21,597 232,519 9,397,003 97.59% ‐99.99% ‐97.37%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 1,716,439 4,103,328 72,832 221,517 42,393 263,910 3,839,418 93.57% ‐98.23% ‐93.52%
589000 OTHER EXPENDITURES 150,000 150,000 0 0 0 0 150,000 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 70,401,117 85,474,432 2,006,173 16,542,582 318,693 16,861,275 68,613,157 80.27% ‐97.65% ‐76.78%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 2,879 2,879 0 2,879 (2,879) 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 74,200 148,400 220 220 0 220 148,180 99.85% ‐99.85% ‐99.82%
530000 PURCHASED PROF/TECH SERVICES 0 215,882 0 0 0 0 215,882 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 6,362 13,571 0 0 7,210 7,210 6,362 46.87% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 130,620 182,161 2,613 34,617 45,837 80,454 101,707 55.83% ‐98.57% ‐77.20%
EDUCATIONAL MEDIA SERVICES Total 3,011,182 6,160,015 5,712 37,717 53,047 90,763 6,069,251 98.53% ‐99.91% ‐99.27%
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 386,980 574,311 13,825 146,796 0 146,796 427,515 74.44% ‐97.59% ‐69.33%
514800 ACCOUNTANT 0 0 15,937 15,937 0 15,937 (15,937) NA NA NA
517600 SCHOOL SOCIAL WORKER (56,487) (56,487) 0 0 0 0 (56,487) 100.00% ‐100.00% ‐100.00%
517700 FAMILY SERVICES/PARENT COORD (72,658) (187,272) 0 0 0 0 (187,272) 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL (1,077,480) (2,481,310) 141,886 335,671 0 335,671 (2,816,981) 113.53% ‐105.72% ‐116.23%
519100 OTHER ADMINISTRATIVE PERSONNE 4,407,236 7,261,743 59,774 1,795,115 0 1,795,115 5,466,629 75.28% ‐99.18% ‐70.34%
519900 OTHER SALARIES & COMPENSATION 1,366,710 2,551,085 0 10,000 0 10,000 2,541,085 99.61% ‐100.00% ‐99.53%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 582,528 920,835 31,173 226,068 0 226,068 694,767 75.45% ‐96.61% ‐70.54%
523000 TEACHERS RETIREMENT SYSTEM 597,579 1,010,671 43,015 527,219 0 527,219 483,452 47.83% ‐95.74% ‐37.40%
529000 OTHER EMPLOYEE BENEFITS 41,264 156,060 9,466 98,843 0 98,843 57,217 36.66% ‐93.93% ‐24.00%
Page 13 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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 (5,584,724) 461,326 29,552 198,114 54,294 252,408 208,918 45.29% ‐93.59% ‐48.47%
531000 CONTRACTED SERVICE ‐ADMIN 280,000 280,000 0 0 0 0 280,000 100.00% ‐100.00% ‐100.00%
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 6,659 25,084 0 52 0 52 25,031 99.79% ‐100.00% ‐99.75%
553200 COMMUNICATION‐WEB SUBSCRPT/L 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 23,370 43,070 0 15,465 0 15,465 27,605 64.09% ‐100.00% ‐56.91%
561000 SUPPLIES 181,467 222,315 410 15,651 5,794 21,444 200,871 90.35% ‐99.82% ‐91.55%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 25,659 24,109 83 368 0 368 23,741 98.48% ‐99.66% ‐98.17%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 19,036 71,871 0 2,228 108 2,336 69,535 96.75% ‐100.00% ‐96.28%
561600 EXPENDABLE COMPUTER EQUIPMEN 107,261 277,377 0 87,748 24,692 112,440 164,937 59.46% ‐100.00% ‐62.04%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 30,922 45,922 0 6,625 0 6,625 39,297 85.57% ‐100.00% ‐82.69%
588000 FEDERAL INDIRECT COST CHARGES 83,480 83,480 0 0 0 0 83,480 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 NA NA NA
FEDERAL GRANT ADMINISTRATION Total 1,348,802 11,288,190 348,879 3,485,660 84,887 3,570,547 7,717,643 68.37% ‐96.91% ‐62.95%
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 20,944 20,944 0 0 0 0 20,944 100.00% ‐100.00% ‐100.00%
514200 SALARY OF CLERICAL STAFF (88,891) (81,636) 4,168 55,246 0 55,246 (136,882) 167.67% ‐105.11% ‐181.21%
519000 OTHER MANAGEMENT PERSONNEL 112,992 543,992 0 0 0 0 543,992 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 1,067,668 1,058,729 63,719 570,779 0 570,779 487,950 46.09% ‐93.98% ‐35.31%
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 170,746 170,746 0 0 0 0 170,746 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 16,893 73,593 16,504 125,652 0 125,652 (52,059) ‐70.74% ‐77.57% 104.89%
523000 TEACHERS RETIREMENT SYSTEM 30,010 119,755 16,748 153,697 0 153,697 (33,942) ‐28.34% ‐86.01% 54.01%
529000 OTHER EMPLOYEE BENEFITS 77,775 134,203 3,149 30,270 0 30,270 103,934 77.44% ‐97.65% ‐72.93%
530000 PURCHASED PROF/TECH SERVICES 26,743,431 1,236,312 0 0 0 0 1,236,312 100.00% ‐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% ‐89.47%
553200 COMMUNICATION‐WEB SUBSCRPT/L 275,433 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 7,478 7,478 0 (15) 0 (15) 7,493 100.19% ‐100.00% ‐100.23%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 105,056 19,491 0 13,757 582 14,338 5,152 26.43% ‐100.00% ‐15.30%
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% ‐5.52%
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 23,236,912 81,867,542 0 190,658 0 190,658 81,676,884 99.77% ‐100.00% ‐99.72%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 55,718,199 88,576,421 104,288 1,258,273 3,881 1,262,153 87,314,267 98.58% ‐99.88% ‐98.30%
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 161,526 145,281 12,757 123,810 0 123,810 21,471 14.78% ‐91.22% 2.27%
514800 ACCOUNTANT (286,829) (286,829) 0 0 0 0 (286,829) 100.00% ‐100.00% ‐100.00%
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% ‐98.40%
521000 STATE HEALTH INSURANCE 35,116 23,776 3,780 31,185 0 31,185 (7,409) ‐31.16% ‐84.10% 57.40%
523000 TEACHERS RETIREMENT SYSTEM 10,008 6,790 2,549 23,051 0 23,051 (16,261) ‐239.49% ‐62.46% 307.38%
529000 OTHER EMPLOYEE BENEFITS 39,356 76,841 573 6,655 0 6,655 70,186 91.34% ‐99.25% ‐89.61%
530000 PURCHASED PROF/TECH SERVICES 26,322,645 527,381 0 18,000 0 18,000 509,381 96.59% ‐100.00% ‐95.90%
553000 COMMUNICATION 19,000 17,000 0 100 0 100 16,900 99.41% ‐100.00% ‐99.30%
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 76,808 76,808 0 0 0 0 76,808 100.00% ‐100.00% ‐100.00%
Page 14 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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
561200 COMPUTER SOFTWARE 15,250 15,250 0 0 0 0 15,250 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
SCHOOL ADMINISTRATION Total 27,892,879 3,602,298 19,658 243,735 0 243,735 3,358,563 93.23% ‐99.45% ‐91.88%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514800 ACCOUNTANT 135,111 135,111 6,992 231,825 0 231,825 (96,714) ‐71.58% ‐94.83% 105.90%
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 11,982 11,982 0 0 0 0 11,982 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION (587) (587) 0 0 0 0 (587) 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 2,835 2,835 0 0 0 0 2,835 100.00% ‐100.00% ‐100.00%
523000 TEACHERS RETIREMENT SYSTEM 18,552 18,552 0 0 0 0 18,552 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 2,499 2,499 0 0 0 0 2,499 100.00% ‐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 1,341 15,755 0 6,278 279 6,557 9,198 58.38% ‐100.00% ‐52.19%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 27,266 0 3,258 336 3,594 23,672 86.82% ‐100.00% ‐85.66%
561500 EXPENDABLE EQUIPMENT 0 58,899 0 21,610 409 22,019 36,880 62.62% ‐100.00% ‐55.97%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 121,400 0 2,421 0 2,421 118,979 98.01% ‐100.00% ‐97.61%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ BUSINESS Total 26,274,378 403,713 6,992 265,392 1,024 266,416 137,297 34.01% ‐98.27% ‐21.11%
MAINTENANCE AND OPERATION OF PLANT SERVICES 518000 BUS DRIVERS (294) (294) 131 2,422 0 2,422 (2,716) 923.30% ‐144.40% ‐1087.96%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 41,289 59,213 635 3,423 0 3,423 55,791 94.22% ‐98.93% ‐93.06%
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% ‐99.97%
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 66,476 144,255 45 471 0 471 143,783 99.67% ‐99.97% ‐99.61%
530000 PURCHASED PROF/TECH SERVICES 27,466,035 4,273,797 4,117 309,292 100 309,392 3,964,405 92.76% ‐99.90% ‐91.32%
541000 WATER‐SEWER & CLEANING SERVIC 66,739 56,739 0 55,089 0 55,089 1,650 2.91% ‐100.00% 16.51%
543000 REPAIR & MAINTENANCE SERVICE 7,952,172 (20,828) 0 (34,807) 285 (34,522) 13,694 ‐65.75% ‐100.00% 100.54%
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 7,442,643 0 0 0 0 7,442,643 100.00% ‐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 26,819,394 29,638,345 12,506 252,415 158,384 410,799 29,227,546 98.61% ‐99.96% ‐98.98%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 75 0 0 0 0 75 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 3,089,052 3,587,901 6,611 140,479 39,705 180,184 3,407,717 94.98% ‐99.82% ‐95.30%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 1,858,781 0 1,641,494 217,287 1,858,781 0 0.00% ‐100.00% 5.97%
562000 ENERGY / ELECTRICITY 7,204 0 0 0 0 0 0 NA NA NA
572000 BUILDING ACQUISIT/CNSTR/IMPRV 9,118 420,249 0 0 0 0 420,249 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,088,395 2,338,395 0 48,110 24,041 72,151 2,266,244 96.91% ‐100.00% ‐97.53%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 1,491,846 1,547,841 0 0 1,050 1,050 1,546,791 99.93% ‐100.00% ‐100.00%
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 79,291,427 57,418,242 24,044 2,419,799 1,581,902 4,001,701 53,416,541 93.03% ‐99.96% ‐94.94%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 629,709 1,198,413 4,969 265,059 6,300 271,359 927,054 77.36% ‐99.59% ‐73.46%
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 1,303,870 2,603,870 0 1,587 0 1,587 2,602,283 99.94% ‐100.00% ‐99.93%
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 90,719 150,023 0 42 0 42 149,981 99.97% ‐100.00% ‐99.97%
Page 15 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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 26,122,768 20,406 0 0 451 451 19,955 97.79% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
551900 STUD TRANSP PURCHASED‐OTH SRC 11,500 30,150 460 2,940 1,130 4,070 26,080 86.50% ‐98.47% ‐88.30%
558000 TRAVEL ‐ EMPLOYEES 980 980 0 0 0 0 980 100.00% ‐100.00% ‐100.00%
559500 OTHER PURCHASED SERVICES 673,649 670,644 0 0 0 0 670,644 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
562000 ENERGY / ELECTRICITY 495,913 616,903 1,310 71,441 2,044 73,484 543,419 88.09% ‐99.79% ‐86.10%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 13,850,000 0 0 0 0 13,850,000 100.00% ‐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 29,329,108 19,141,389 6,738 341,069 9,925 350,994 18,790,396 98.17% ‐99.96% ‐97.86%
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 129,697 195,340 0 0 0 0 195,340 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 70,928 (23,292) 17,636 175,802 0 175,802 (199,094) 854.77% ‐175.72% ‐1005.72%
519900 OTHER SALARIES & COMPENSATION 42,239,799 0 22,340 1,134,140 0 1,134,140 (1,134,140) NA NA NA
521000 STATE HEALTH INSURANCE 52,602 63,440 2,540 14,825 0 14,825 48,615 76.63% ‐96.00% ‐71.96%
523000 TEACHERS RETIREMENT SYSTEM 55,216 52,955 4,291 42,778 0 42,778 10,176 19.22% ‐91.90% ‐3.06%
529000 OTHER EMPLOYEE BENEFITS 1,605 (892) 2,183 41,035 0 41,035 (41,927) 4699.83% ‐344.70% ‐5619.80%
530000 PURCHASED PROF/TECH SERVICES 26,298,445 2,966,862 122 2,139,676 24 2,139,700 827,162 27.88% ‐100.00% ‐13.46%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 155,360 2,677 158,037 (158,037) NA NA NA
553000 COMMUNICATION 104,170 104,170 14,225 209,797 211,184 420,981 (316,811) ‐304.13% ‐86.34% 141.68%
553200 COMMUNICATION‐WEB SUBSCRPT/L 27,900 365,940 0 0 0 0 365,940 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 50,000 50,000 384 1,515 0 1,515 48,485 96.97% ‐99.23% ‐96.36%
561000 SUPPLIES 248,007 248,007 0 3,232 1,162 4,394 243,613 98.23% ‐100.00% ‐98.44%
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% ‐98.29%
561600 EXPENDABLE COMPUTER EQUIPMEN 50,000 141,970 0 0 61,758 61,758 80,212 56.50% ‐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 (81) 0 40,516 800 41,316 (41,397) 50863.12% ‐100.00% ‐59836.23%
581000 DUES AND FEES 8,050 53,050 0 0 0 0 53,050 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ CENTRAL Total 81,023,210 4,325,999 63,720 3,960,120 278,903 4,239,023 86,976 2.01% ‐98.53% 9.85%
OTHER SUPPORT SERVICES 511600 PROF DEVELOPMENT STIPENDS (38,376) (38,376) 0 0 0 0 (38,376) 100.00% ‐100.00% ‐100.00%
514000 AIDES AND PARAPROFESSIONALS (19,167) (19,167) 0 0 0 0 (19,167) 100.00% ‐100.00% ‐100.00%
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 434,330 (45,589) 10,228 10,228 0 10,228 (55,817) 122.44% ‐122.44% ‐126.92%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 440,071 440,071 0 139,049 0 139,049 301,023 68.40% ‐100.00% ‐62.08%
521000 STATE HEALTH INSURANCE 135,530 56,150 1,654 1,654 0 1,654 54,496 97.05% ‐97.05% ‐96.47%
523000 TEACHERS RETIREMENT SYSTEM 107,634 12,562 2,044 2,044 0 2,044 10,519 83.73% ‐83.73% ‐80.48%
529000 OTHER EMPLOYEE BENEFITS 15,564 2,846 287 6,540 0 6,540 (3,694) ‐129.77% ‐89.91% 175.72%
530000 PURCHASED PROF/TECH SERVICES 8,343 8,343 0 0 0 0 8,343 100.00% ‐100.00% ‐100.00%
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 85 85 0 0 0 0 85 100.00% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 500 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
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 1,103 1,103 0 0 45 45 1,058 95.92% ‐100.00% ‐100.00%
561000 SUPPLIES 102,793 110,293 2,998 4,998 0 4,998 105,295 95.47% ‐97.28% ‐94.56%
561100 SUPPLIES ‐ TECHNOLOGY RELATED (9,226) (9,226) 0 0 0 0 (9,226) 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 4,841 4,841 0 0 2,910 2,910 1,931 39.88% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 1,122,880 0 6,521 0 6,521 1,116,359 99.42% ‐100.00% ‐99.30%
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 467,000 467,000 0 0 0 0 467,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 0 (500) 0 0 0 0 (500) 100.00% ‐100.00% ‐100.00%
Page 16 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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
589000 OTHER EXPENDITURES (225) (225) 0 0 0 0 (225) 100.00% ‐100.00% ‐100.00%
OTHER SUPPORT SERVICES Total 1,650,799 3,263,151 17,210 171,033 2,955 173,988 3,089,163 94.67% ‐99.47% ‐93.71%
SCHOOL NUTRITION PROGRAM 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
518400 SCHOOL NUTR PROGRAM CAFETERIA 14,969,725 3,602,297 0 0 0 0 3,602,297 100.00% ‐100.00% ‐100.00%
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 26,102,645 363,219 0 119,763 0 119,763 243,456 67.03% ‐100.00% ‐60.43%
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% ‐66.99%
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 22,104,568 0 2,102,331 0 2,102,331 20,002,237 90.49% ‐100.00% ‐88.59%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 366,432 366,432 55,655 584,188 0 584,188 (217,756) ‐59.43% ‐84.81% 91.31%
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 12,428 12,428 1,741 18,422 0 18,422 (5,993) ‐48.22% ‐85.99% 77.87%
530000 PURCHASED PROF/TECH SERVICES 459,504 699,504 159,341 613,186 2,748 615,934 83,570 11.95% ‐77.22% 5.19%
530056 PURCHASED SERVICES‐TEMPORARY 82,500 82,500 0 0 0 0 82,500 100.00% ‐100.00% ‐100.00%
530100 CONTRACTED SECURITY‐ATHLETICS 32,283 17,283 0 0 15,000 15,000 2,283 13.21% ‐100.00% ‐100.00%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 50,190 190 0 0 0 0 190 100.00% ‐100.00% ‐100.00%
530300 COMMERCIAL CARRIERS‐ATHLETICS 57,225 2,225 0 0 4,350 4,350 (2,125) ‐95.51% ‐100.00% ‐100.00%
530400 AWARDS & PRINTING/BINDING‐ATH 26,579 31,579 4,057 18,092 1,809 19,901 11,679 36.98% ‐87.15% ‐31.25%
530500 ATHLETIC EVENT STAFF 136,513 306,513 14,359 274,508 750 275,258 31,255 10.20% ‐95.32% 7.47%
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 9,921 18,921 1,947 9,985 1,352 11,337 7,584 40.08% ‐89.71% ‐36.67%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 55,010 55,010 645 10,949 (645) 10,305 44,705 81.27% ‐98.83% ‐76.12%
558200 PLAYOFF PAYOUT 30,501 65,501 20,869 51,975 (3,423) 48,552 16,948 25.88% ‐68.14% ‐4.78%
561000 SUPPLIES 245,625 45,625 0 18,819 9,975 28,794 16,831 36.89% ‐100.00% ‐50.50%
561001 FIRST AID SUPPLIES‐ATHLETICS 63,918 59,918 0 41,472 2,653 44,125 15,793 26.36% ‐100.00% ‐16.94%
561510 ATHLETICS UNIFORMS 355,348 604,348 15,830 264,023 156,774 420,797 183,551 30.37% ‐97.38% ‐47.58%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 221,047 586,047 2,578 560,116 47,197 607,313 (21,266) ‐3.63% ‐99.56% 14.69%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 216,552 47,552 0 5,739 16,755 22,494 25,059 52.70% ‐100.00% ‐85.52%
581000 DUES AND FEES 69,432 74,432 0 50,715 3,390 54,105 20,326 27.31% ‐100.00% ‐18.24%
581300 ATHLETICS‐HOTEL 50,266 73,266 0 36,384 0 36,384 36,883 50.34% ‐100.00% ‐40.41%
589000 OTHER EXPENDITURES 4,052 4,052 0 0 0 0 4,052 100.00% ‐100.00% ‐100.00%
ENTERPRISE OPERATIONS Total 2,545,325 3,153,325 277,021 2,556,861 258,686 2,815,547 337,778 10.71% ‐91.21% ‐2.70%
COMMUNITY SERVICES OPERATIONS 530000 PURCHASED PROF/TECH SERVICES 15,200 15,200 0 0 0 0 15,200 100.00% ‐100.00% ‐100.00%
553000 COMMUNICATION 2,500 2,500 0 0 0 0 2,500 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 2,172 2,172 0 0 0 0 2,172 100.00% ‐100.00% ‐100.00%
COMMUNITY SERVICES OPERATIONS Total 19,872 19,872 0 0 0 0 19,872 100.00% ‐100.00% ‐100.00%
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 26,113,242 1,010,599 0 0 1,126,424 1,126,424 (115,825) ‐11.46% ‐100.00% ‐100.00%
530001 ARCHITECT/ENGINEER 5,790,672 3,647,066 160,936 1,516,285 1,343,480 2,859,765 787,301 21.59% ‐95.59% ‐50.11%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,546,928 135,415,030 4,736,095 6,911,714 15,467,975 22,379,689 113,035,341 83.47% ‐96.50% ‐93.88%
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 158,938,842 144,687,118 4,897,031 8,427,999 17,937,878 26,365,878 118,321,240 81.78% ‐96.62% ‐93.01%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 856,345 856,345 47,439 496,432 0 496,432 359,913 42.03% ‐94.46% ‐30.43%
599000 OTHER USES (12,060,954) (12,060,954) 1,751,297 17,314,575 0 17,314,575 (29,375,529) 243.56% ‐114.52% ‐272.27%
599001 OTHER‐FICA 867,000 867,000 0 0 0 0 867,000 100.00% ‐100.00% ‐100.00%
Page 17 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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
599002 OTHER‐MEDICARE 11,311,300 11,311,300 0 0 0 0 11,311,300 100.00% ‐100.00% ‐100.00%
599003 OTHER‐GRP TAX SHELTER ANNUITY 5,564,000 5,564,000 0 0 0 0 5,564,000 100.00% ‐100.00% ‐100.00%
599004 OTHER‐GRP INS LT DISABILITY 3,672,000 3,672,000 0 0 0 0 3,672,000 100.00% ‐100.00% ‐100.00%
599005 OTHER‐SURVIVOR'S INCOME BENEFI 816,000 816,000 0 0 0 0 816,000 100.00% ‐100.00% ‐100.00%
TRANSFERS & OTHER OUTLAYS Total 11,025,691 11,025,691 1,798,736 17,811,007 0 17,811,007 (6,785,316) ‐61.54% ‐83.69% 93.85%
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% ‐97.94% ‐81.88%
Page 18 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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% ‐20.50%
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% ‐20.50%
TOTAL REVENUE 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75% ‐100.00% ‐20.50%
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% ‐79.30%
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% ‐15.71%
DEBT SERVICE Total 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75% ‐100.00% ‐20.50%
TOTAL EXPENDITURES 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75% ‐100.00% ‐20.50%
Page 19 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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 12,911,850 114,298,493 0 114,298,493 314,701,507 73.36% ‐96.99% ‐68.03%
412200 DONATIONS (10,000) 21,000 0 10,000 0 10,000 11,000 52.38% ‐100.00% ‐42.86%
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 12,911,850 114,308,493 0 114,308,493 314,712,507 73.36% ‐96.99% ‐68.03%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 1,385,443 4,071,751 0 4,071,751 (1,271,751) ‐45.42% ‐50.52% 74.50%
INTEREST Total 2,800,000 2,800,000 1,385,443 4,071,751 0 4,071,751 (1,271,751) ‐45.42% ‐50.52% 74.50%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 0 544,811 0 544,811 (544,811) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DO 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 0 0 0 544,811 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
461000 CAPITAL CONTRIBUTIONS 0 0 0 0 0 0 0 NA NA NA
451000 ISSUANCE OF BONDS 0 0 0 0 0 0 0 NA NA NA
463000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
464000 EXTRAORDINARY ITEMS 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 0 0 0 0 0 0 0 NA NA NA
TOTAL REVENUE 431,790,000 431,821,000 14,297,293 118,925,055 0 118,925,055 312,895,945 72.46% ‐96.69% ‐66.95%
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) 134,166 1,493,254 1,226,890 2,720,145 (3,680,145) 383.35% ‐113.98% ‐286.66%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 41,158 335,167 538,937 874,104 85,896 8.95% ‐95.71% ‐58.10%
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 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
574800 DEPRECIATION EXPENSE‐COMPUTER 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 5,000 5,500 175,324 1,828,421 1,765,827 3,594,248 (3,588,748) ‐65249.97% 3087.71% 39792.82%
PUPIL SERVICES 519900 OTHER SALARIES & COMPENSATION 0 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 0 1,250 0 0 0 0 1,250 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/ 0 1,250 0 0 0 0 1,250 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 0 3,500 0 2,110 0 2,110 1,390 39.70% ‐100.00% ‐27.64%
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%
581000 DUES AND FEES 0 3,000 0 0 0 0 3,000 100.00% ‐100.00% ‐100.00%
PUPIL SERVICES Total 0 20,500 0 2,110 0 2,110 18,390 89.71% ‐100.00% ‐87.65%
MAINTENANCE AND OPERATION OF PLANT SERVICES 519000 OTHER MANAGEMENT PERSONNEL 10,000,000 10,000,000 0 457,577 0 457,577 9,542,423 95.42% ‐100.00% ‐94.51%
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 54,951 0 54,951 (54,951) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 84,932 0 84,932 (84,932) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 15,854 0 15,854 (15,854) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 5,294 93,907 0 35,004 22,021 57,025 36,882 39.28% ‐100.00% ‐55.27%
543000 REPAIR & MAINTENANCE SERVICE 0 2,279 0 0 0 0 2,279 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 30,000 1,106,093 78,841 759,075 138,426 897,502 208,591 18.86% ‐92.87% ‐17.65%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 10,588 0 0 0 0 0 0 NA NA NA
574000 DEPN EXPENSE‐LAND IMPROVEMENTS 0 0 0 0 0 NA NA NA
574200 DEPRECIATION EXPENSE‐BUILDINGS 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMENT 0 0 0 0 0 NA NA NA
Page 20 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 10,045,882 11,202,279 78,841 1,407,392 160,447 1,567,840 9,634,440 86.00% ‐99.30% ‐84.92%
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 36,000 773,700 0 773,700 226,300 22.63% ‐96.40% ‐7.16%
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
STUDENT TRANSPORTATION SERVICE Total 1,000,000 1,000,000 36,000 773,700 0 773,700 226,300 22.63% ‐96.40% ‐7.16%
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 1,012,378 1,012,378 14,173,294 15,185,672 2,814,328 15.64% ‐94.38% ‐93.25%
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 1,012,378 1,012,378 14,173,294 15,185,672 2,814,328 15.64% ‐94.38% ‐93.25%
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 72,143 201,407 0 201,407 4,711,555 95.90% ‐98.53% ‐95.08%
521000 STATE HEALTH INSURANCE 467,208 467,208 8,316 25,184 0 25,184 442,024 94.61% ‐98.22% ‐93.53%
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 12,517 38,307 0 38,307 705,168 94.85% ‐98.32% ‐93.82%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 2,404 6,853 0 6,853 92,824 93.12% ‐97.59% ‐91.75%
530000 PURCHASED PROF/TECH SERVICES 2,538,975 451,138 1,049 502,627 59,636 562,263 (111,126) ‐24.63% ‐99.77% 33.70%
530001 ARCHITECT/ENGINEER 8,318,082 35,898,245 235,668 3,209,205 15,724,870 18,934,075 16,964,170 47.26% ‐99.34% ‐89.27%
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 1,388 18,928 50,812 69,741 2,618,541 97.41% ‐99.95% ‐99.16%
561600 EXPENDABLE COMPUTER EQUIPMEN 3,259,000 6,221,875 2,868 1,360,767 0 1,360,767 4,861,107 78.13% ‐99.95% ‐73.76%
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 1,580,624 16,329,497 37,120,330 53,449,827 319,726,247 85.68% ‐99.58% ‐94.75%
573000 PURCHASE EQUIP‐NOT BUSES/COMP (2,208,498) 5,040,150 39,043 63,978 14,905 78,883 4,961,266 98.43% ‐99.23% ‐98.48%
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 6,875 547,962 707,024 1,254,985 3,038,176 70.77% ‐99.84% ‐84.68%
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
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 729,323,050 453,723,966 1,962,895 22,304,714 53,677,578 75,982,292 377,741,674 83.25% ‐99.57% ‐94.10%
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% ‐71.43%
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% ‐71.43%
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 847,349,454 572,927,767 3,265,438 47,188,116 69,777,146 116,965,262 455,962,505 79.58% ‐99.43% ‐90.12%
Page 21 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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 (413) 186,119 0 186,119 6,094,756 97.04% ‐100.01% ‐96.44%
416120 STUDENT SALES‐BRKF PROGRAMS 3,371,803 3,371,803 108 884 0 884 3,370,919 99.97% ‐100.00% ‐99.97%
416210 SUPPL SALES ‐ BRKF‐LUNCH PROG 803,709 803,709 0 292 0 292 803,417 99.96% ‐100.00% ‐99.96%
416220 ADULT SALES ‐ BRKF‐LUNCH PROG 401,855 401,855 306 52,984 0 52,984 348,871 86.82% ‐99.92% ‐84.18%
419950 OTHER LOCAL REVENUES 836,204 836,204 259,596 2,480,323 0 2,480,323 (1,644,119) ‐196.62% ‐68.96% 255.94%
416230 CONTR SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
416111 #N/A 0 0 0 0 0 0 0 NA NA NA
416112 #N/A 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 11,694,446 11,694,446 259,596 2,720,602 0 2,720,602 8,973,844 76.74% ‐97.78% ‐72.08%
INTEREST 415000 INVESTMENT INCOME 0 0 19,630 142,116 0 142,116 (142,116) NA NA NA
INTEREST Total 0 0 19,630 142,116 0 142,116 (142,116) 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 60,628 808,364 0 808,364 406,130 33.44% ‐95.01% ‐20.13%
STATE SOURCES Total 1,214,494 1,214,494 60,628 808,364 0 808,364 406,130 33.44% ‐95.01% ‐20.13%
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 26,631,649 26,631,649 3,190,320 32,987,610 0 32,987,610 (6,355,961) ‐23.87% ‐88.02% 48.64%
445110 CHILD NUTR PROG GRANTS 19,423,204 19,423,204 1,043,639 10,805,029 0 10,805,029 8,618,175 44.37% ‐94.63% ‐33.24%
445120 (CACFP) FEDERAL GRANTS 0 0 0 0 0 0 0 NA NA NA
445130 FED REIMB ‐ AFTER‐SCHOOL SNACK 366,134 366,134 39,855 450,479 0 450,479 (84,345) ‐23.04% ‐89.11% 47.64%
445200 OTH FED GRANTS THRU GA DOE 50,000 50,000 0 0 0 0 50,000 100.00% ‐100.00% ‐100.00%
445300 ALL OTHER FEDERAL GRANTS 0 0 0 0 0 0 0 NA NA NA
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 6,920,828 330,701 7,861,583 0 7,861,583 (940,755) ‐13.59% ‐95.22% 36.31%
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 4,604,515 54,576,244 0 54,576,244 (1,184,429) ‐2.22% ‐91.38% 22.66%
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 4,944,369 58,247,327 0 58,247,327 10,853,428 15.71% ‐92.84% 1.15%
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 8,574 111,619 0 111,619 (111,619) NA NA NA
Page 22 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2023
(UNAUDITED)
1 10
% 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
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 1,423,521 12,222,095 0 12,222,095 6,322,914 34.09% ‐92.32% ‐20.91%
519000 OTHER MANAGEMENT PERSONNEL 1,927,669 1,927,669 128,824 1,124,692 0 1,124,692 802,977 41.66% ‐93.32% ‐29.99%
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 5,210,730 427,260 3,464,029 0 3,464,029 1,746,701 33.52% ‐91.80% ‐20.23%
523000 TEACHERS RETIREMENT SYSTEM 1,532,460 1,532,460 122,887 1,028,053 0 1,028,053 504,407 32.91% ‐91.98% ‐19.50%
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 38,299 503,102 0 503,102 (394,048) ‐361.33% ‐64.88% 453.60%
529000 OTHER EMPLOYEE BENEFITS 1,128,821 1,128,821 105,473 911,317 0 911,317 217,504 19.27% ‐90.66% ‐3.12%
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 16,339 83,301 10,245 93,546 6,454 6.45% ‐83.66% ‐0.04%
543200 REPAIR & MAINT SERVICE‐TECH 99,079 99,079 0 98,150 0 98,150 929 0.94% ‐100.00% 18.87%
544100 RENTAL OF LAND OR BUILDINGS 300,000 300,000 0 230,143 69,857 300,000 0 0.00% ‐100.00% ‐7.94%
544200 RENTAL OF EQUIPMENT & VEHICLES 65,000 65,000 0 8,109 0 8,109 56,891 87.52% ‐100.00% ‐85.03%
558000 TRAVEL ‐ EMPLOYEES 102,000 97,000 0 9,155 0 9,155 87,845 90.56% ‐100.00% ‐88.67%
559500 OTHER PURCHASED SERVICES 319,400 319,400 14,267 52,916 135,227 188,143 131,257 41.09% ‐95.53% ‐80.12%
561000 SUPPLIES 6,547,776 6,457,776 5,824 1,941,557 121,686 2,063,243 4,394,533 68.05% ‐99.91% ‐63.92%
561500 EXPENDABLE EQUIPMENT 327,747 438,505 (16,145) 201,573 171,532 373,105 65,400 14.91% ‐103.68% ‐44.84%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 100,000 40,187 82,686 576 83,262 16,738 16.74% ‐59.81% ‐0.78%
563000 PURCHASED FOOD 21,732,668 17,858,721 1,825,834 13,043,409 1,095,658 14,139,068 3,719,654 20.83% ‐89.78% ‐12.36%
563500 FOOD ACQUISITIONS ‐ USDA 4,025,000 8,025,000 607,711 10,553,761 805,903 11,359,663 (3,334,663) ‐41.55% ‐92.43% 57.81%
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 73,704 1,754,763 310,662 2,065,425 2,963,817 58.93% ‐98.53% ‐58.13%
581000 DUES AND FEES 4,000 30,000 0 24,428 0 24,428 5,572 18.57% ‐100.00% ‐2.29%
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 4,822,559 47,450,857 2,721,345 50,172,202 18,448,014 26.88% ‐92.97% ‐17.02%
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 4,822,559 47,450,857 2,721,345 50,172,202 18,448,014 26.88% ‐92.97% ‐17.02%
Page 23 of 23