DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 800,385,570 800,559,106 6,438,976 786,704,692 0 786,704,692 13,854,414 1.73%
INTEREST 90,000 90,000 1,631,401 12,755,849 0 12,755,849 (12,665,849) ‐14073.17%
STATE SOURCES 502,758,837 503,441,426 56,590,449 465,535,812 0 465,535,812 37,905,614 7.53%
TRANSFERS AND OTHER LOCAL 1,448,256 1,448,256 0 9,749 0 9,749 1,438,507 99.33%
Total Revenue 1,304,682,663 1,305,538,788 64,660,826 1,265,006,102 0 1,265,006,102 40,532,686 3.10%
INSTRUCTION 706,077,411 704,555,649 77,420,640 691,493,951 4,283,863 695,777,814 8,777,835 1.25%
PUPIL SERVICES 138,561,844 136,277,386 7,407,977 64,176,144 1,566,888 65,743,032 70,534,354 51.76%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 24,523,631 25,636,179 1,419,616 13,593,106 225,979 13,819,085 11,817,094 46.10%
INSTRUCTIONAL STAFF TRAINING 1,135,154 323,860 49,392 270,565 2,615 273,180 50,680 15.65%
EDUCATIONAL MEDIA SERVICES 16,664,318 16,832,699 1,326,744 12,040,009 124,441 12,164,449 4,668,250 27.73%
GENERAL ADMINISTRATION 44,175,446 43,662,553 1,558,542 36,401,611 739,059 37,140,671 6,521,883 14.94%
SCHOOL ADMINISTRATION 74,209,904 73,367,222 7,121,227 70,649,818 7,147 70,656,965 2,710,257 3.69%
SUPPORT SERVICES ‐ BUSINESS 18,798,663 18,733,719 1,039,612 13,183,802 756,453 13,940,256 4,793,463 25.59%
MAINTENANCE AND OPERATION OF PLANT SERVICES 180,228,363 180,548,855 11,716,400 112,836,346 26,629,975 139,466,321 41,082,534 22.75%
STUDENT TRANSPORTATION SERVICE 81,128,868 83,370,512 5,934,734 57,304,588 6,260,201 63,564,790 19,805,723 23.76%
SUPPORT SERVICES ‐ CENTRAL 28,852,494 31,147,867 2,320,560 24,958,416 737,801 25,696,216 5,451,651 17.50%
OTHER SUPPORT SERVICES 1,932,772 1,349,694 131,728 1,042,365 0 1,042,365 307,329 22.77%
SCHOOL NUTRITION PROGRAM 1,005,000 1,005,000 198,475 879,557 0 879,557 125,443 12.48%
ENTERPRISE OPERATIONS 1,346,246 967,246 0 4,589 0 4,589 962,658 99.53%
TRANSFERS & OTHER OUTLAYS 7,837,334 7,587,334 420,000 420,000 0 420,000 7,167,334 94.46%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,326,477,447 1,325,365,775 118,065,647 1,099,254,867 41,334,423 1,140,589,290 184,776,486 13.94%
Revenues OVER/UNDER Expenditures (21,794,784) (19,826,987) (53,404,821) 165,751,235 124,416,813
BEGINNING BALANCE (Estimated) 265,464,594 265,464,594
ASSIGNED BALANCE (Gold Case) 45,000,000 45,000,000
UNASSIGNED STARTING BALANCE (Estimated) 220,464,594 220,464,594
ENDING BALANCE 386,215,830 344,881,407
1
FY2023
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,325,365,775
UNEXPENDED BUDGET
$226,110,908 17.1%
YTD EXPENSE
$1,099,254,867 82.9%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2023
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 691,493,951 , 62.9%
OTHER SUPPORT SERVICES,
1,042,365 , 0.1%
DEBT SERVICE, 0 , 0.0%
SCHOOL NUTRITION
PROGRAM, 879,557 , 0.1%
TRANSFERS & OTHER
OUTLAYS, 420,000 , 0.0%
ENTERPRISE OPERATIONS, PUPIL SERVICES,
4,589 , 0.0% 64,176,144 , 5.8%
SUPPORT SERVICES ‐ CENTRAL, IMPROVEMENT OF
24,958,416 , 2.3% INSTRUCTIONAL SERVICES,
13,593,106 , 1.2%
STUDENT TRANSPORTATION
SERVICE, 57,304,588 , 5.2% INSTRUCTIONAL STAFF
TRAINING, 270,565 , 0.0%
SUPPORT SERVICES ‐ SCHOOL ADMINISTRATION,
MAINTENANCE AND OPERATION, EDUCATIONAL MEDIA
BUSINESS, 13,183,802 , 1.2% 70,649,818 , 6.4%
112,836,346 , 10.3% SERVICES, 12,040,009 , 1.1%
GENERAL ADMINISTRATION,
GENERAL OPERATIONS YTD EXPENSES 36,401,611 , 3.3%
$1,099,254,867
3
FY2023
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250 300 350 400 450 500 550 600 650 700 750
INSTRUCTION $691.494
PUPIL SERVICES $64.176
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$13.593
INSTRUCTIONAL STAFF TRAINING $0.271
EDUCATIONAL MEDIA SERVICES $12.040
GENERAL ADMINISTRATION $36.402
SCHOOL ADMINISTRATION $70.650
SUPPORT SERVICES ‐ BUSINESS $13.184
MAINTENANCE AND OPERATION $112.836
STUDENT TRANSPORTATION SERVICE $57.305
SUPPORT SERVICES ‐ CENTRAL $24.958
OTHER SUPPORT SERVICES $1.042
SCHOOL NUTRITION PROGRAM $0.880
ENTERPRISE OPERATIONS $0.005
TRANSFERS & OTHER OUTLAYS $0.420
DEBT SERVICE $0.000
GENERAL OPERATIONS YTD EXPENSES
$1,099,254,867
4
FY2023
DCSD General Fund
YTD REVENUE Budget vs Collections
900
Millions
$800.56
800 $786.70
700
600
$503.44
500 $465.54
REVENUE BUDGET
YTD ACTUALS
400 Series8
300
200
100
$12.76
$0.09 $1.45 $0.01
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $802,097,362 Actual: $799,470,290 99.67%
(STATE) Budgeted: $503,441,426 Actual: $465,535,812 92.47%
TOTAL Budgeted: $1,305,538,788 Actual: $1,265,006,102 96.90%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 30,993,943 31,612,327 3,122,499 29,444,856 0 29,444,856 2,167,471 6.86%
INTEREST 0 0 1,236 9,465 0 9,465 (9,465)
STATE SOURCES 15,490,841 15,251,407 2,607,613 15,590,939 0 15,590,939 (339,532) ‐2.23%
FEDERAL SOURCES 428,232,611 671,033,565 5,384,616 145,290,328 0 145,290,328 525,743,237 78.35%
TRANSFERS AND OTHER LOCAL 4,445,423 4,446,128 523,255 1,021,097 0 1,021,097 3,425,031 77.03%
Total Revenue 479,162,818 722,343,427 11,639,218 191,356,684 0 191,356,684 530,986,742 73.51%
INSTRUCTION 122,237,673 262,636,262 5,209,105 48,254,212 8,762,756 57,016,968 205,619,294 78.29%
PUPIL SERVICES 46,476,820 46,471,187 2,264,858 19,109,550 2,652,568 21,762,118 24,709,069 53.17%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,698,630 5,716,332 143,433 3,123,959 153,983 3,277,943 2,438,390 42.66%
INSTRUCTIONAL STAFF TRAINING 47,270,869 61,856,765 1,986,603 18,624,870 338,093 18,962,963 42,893,802 69.34%
EDUCATIONAL MEDIA SERVICES 2,893,575 3,175,674 10,397 45,015 47,971 92,985 3,082,688 97.07%
FEDERAL GRANT ADMINISTRATION (1,313,779) 8,233,336 344,325 3,837,014 64,251 3,901,265 4,332,072 52.62%
GENERAL ADMINISTRATION 52,410,582 50,384,021 115,753 1,378,366 212,950 1,591,316 48,792,706 96.84%
SCHOOL ADMINISTRATION 28,031,713 6,327,669 19,776 441,571 6,156 447,728 5,879,941 92.92%
SUPPORT SERVICES ‐ BUSINESS 26,255,442 384,776 6,992 110,261 1,024 111,285 273,491 71.08%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,198,742 55,518,864 1,373,856 3,793,655 202,181 3,995,836 51,523,028 92.80%
STUDENT TRANSPORTATION SERVICE 27,650,785 26,165,008 10,283 351,352 28,623 379,975 25,785,033 98.55%
SUPPORT SERVICES ‐ CENTRAL 80,846,623 5,299,166 110,931 4,048,153 261,666 4,309,818 989,348 18.67%
OTHER SUPPORT SERVICES 667,089 2,319,534 16,700 197,040 2,955 199,995 2,119,540 91.38%
SCHOOL NUTRITION PROGRAM 53,747,141 21,670,915 0 2,102,331 4,263 2,106,594 19,564,321 90.28%
ENTERPRISE OPERATIONS 2,025,395 2,640,995 180,874 2,737,735 258,655 2,996,391 (355,396) ‐13.46%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775 144,496,358 1,095,549 9,523,548 20,060,329 29,583,878 114,912,481 79.53%
TRANSFERS & OTHER OUTLAYS 23,086,645 23,093,125 1,927,373 19,738,380 0 19,738,380 3,354,745 14.53%
Total Expenditures 774,970,721 726,389,988 14,816,810 137,417,011 33,058,425 170,475,436 555,914,552 76.53%
Revenues OVER/UNDER Expenditures (295,807,904) (4,046,562) (3,177,592) 53,939,673 20,881,248 (24,927,810)
BEGINNING BALANCE (Estimated) 562,660 562,660
ENDING BALANCE 54,502,333 21,443,908
6
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
INTEREST 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Total Revenue 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
DEBT SERVICE 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Total Expenditures 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Revenues OVER/UNDER Expenditures 0 0 0 0 0 0
BEGINNING BALANCE (Estimated) 47,605 47,605
ENDING BALANCE 47,605 47,605
7
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 428,990,000 429,021,000 12,299,742 128,024,047 0 128,024,047 300,996,953 70.16%
INTEREST 2,800,000 2,800,000 1,944,429 6,022,211 0 6,022,211 (3,222,211) ‐115.08%
STATE SOURCES 0 0 0 544,811 0 544,811 (544,811) NA
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 431,790,000 431,821,000 14,244,171 134,591,068 0 134,591,068 297,229,932 68.83%
INSTRUCTION 5,000 5,500 130,950 1,959,371 1,810,058 3,769,429 (3,763,929) ‐68435.07%
PUPIL SERVICES 0 10,500 0 2,110 0 2,110 8,390 79.90%
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,045,882 11,202,279 0 1,502,772 160,447 1,663,219 9,539,060 85.15%
STUDENT TRANSPORTATION SERVICE 1,000,000 1,000,000 0 773,700 0 773,700 226,300 22.63%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 759,284 1,771,662 13,414,010 15,185,672 2,814,328
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 453,723,966 1,292,078 23,501,413 52,571,127 76,072,539 377,651,427 83.23%
TRANSFERS & OTHER OUTLAYS 83,403,442 83,403,442 0 19,859,400 0 19,859,400 63,544,042 76.19%
DEBT SERVICE 5,572,080 5,572,080 120,913 9,421,257 0 9,421,257 (3,849,177) ‐69.08%
Total Expenditures 847,349,454 572,917,767 2,303,224 58,791,684 67,955,642 126,747,326 446,170,441 77.88%
Revenues OVER/UNDER Expenditures (415,559,454) (141,096,767) 11,940,947 75,799,384 7,843,742 (148,940,509)
BEGINNING BALANCE (Estimated) 364,500,000 364,500,000
ENDING BALANCE 440,299,384 372,343,742
8
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 11,694,446 11,694,446 158,774 2,879,376 0 2,879,376 8,815,070 75.38%
INTEREST 0 0 21,345 163,462 0 163,462 (163,462) NA
STATE SOURCES 1,214,494 1,214,494 60,628 868,992 0 868,992 345,502 28.45%
FEDERAL SOURCES 53,391,815 53,391,815 5,974,013 60,550,257 0 60,550,257 (7,158,442) ‐13.41%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 69,100,755 69,100,755 6,214,760 64,462,087 0 64,462,087 4,638,668 6.71%
GENERAL ADMINISTRATION 0 0 0 0 0 0 0 NA
SUPPORT SERVICES ‐ BUSINESS 66,790 0 0 0 0 0 0 NA
SCHOOL NUTRITION PROGRAM 68,718,997 68,620,216 4,184,206 51,637,543 6,359,720 57,997,263 10,622,953 15.48%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 68,785,787 68,620,216 4,184,206 51,637,543 6,359,720 57,997,263 10,622,953 15.48%
Revenues OVER/UNDER Expenditures 314,968 480,539 2,030,554 12,824,544 6,464,824 (5,984,285)
BEGINNING BALANCE (Estimated) 18,476,000 18,476,000
ENDING BALANCE 31,300,544 24,940,824
9