DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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 2,277,828 742,773,253 0 742,773,253 3,148,499 0.42% ‐99.69% 8.63%
411210 OTHER SALES TAXES 15,000,000 15,000,000 883,361 7,958,405 0 7,958,405 7,041,595 46.94% ‐94.11% ‐42.12%
411900 OTHER TAXES 2,800,000 2,800,000 164,726 3,432,984 0 3,432,984 (632,984) ‐22.61% ‐94.12% 33.75%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 2,744,002 29,445,570 0 29,445,570 (445,570) ‐1.54% ‐90.54% 10.77%
412200 DONATIONS 4,300 39,629 0 0 0 0 39,629 100.00% ‐100.00% ‐100.00%
413100 TUITION FROM INDIVIDUALS 30,000 30,000 0 0 0 0 30,000 100.00% ‐100.00% ‐100.00%
413500 SUMMER SCHOOL TUITION 0 0 0 0 0 NA NA NA
414000 TRANSPORTATION FEES 75,000 75,000 154,283 1,053,443 0 1,053,443 (978,443) ‐1304.59% 105.71% 1432.28%
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% 229.45%
419900 FED INDIRECT COST REIMBURSEMNT 5,758,518 5,758,518 0 190,658 0 190,658 5,567,861 96.69% ‐100.00% ‐96.39%
419950 OTHER LOCAL REVENUES 1,795,000 1,933,207 212,249 1,630,270 0 1,630,270 302,937 15.67% ‐89.02% ‐8.00%
411990 CHARTER COMMISSION LOCAL REV 0 0 0 0 0 NA NA NA
419500 SERVICES PROVIDED OTHER LUAS 0 0 2,526 13,575 0 13,575 (13,575) NA NA NA
419955 REVENUE CLEARING ACCT 0 0 0 202,950 0 202,950 (202,950) NA NA NA
LOCAL REVENUES Total 800,385,570 800,559,106 6,438,976 786,704,692 0 786,704,692 13,854,414 1.73% ‐99.20% 7.20%
INTEREST 415000 INVESTMENT INCOME 90,000 90,000 1,631,401 12,755,849 0 12,755,849 (12,665,849) ‐14073.17% 1712.67% 15361.63%
INTEREST Total 90,000 90,000 1,631,401 12,755,849 0 12,755,849 (12,665,849) ‐14073.17% 1712.67% 15361.63%
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 597,024,602 597,024,602 57,178,008 540,180,532 0 540,180,532 56,844,070 9.52% ‐90.42% ‐1.30%
431220 QBE ALLOTMENT (OPER COSTS) 40,638,153 40,638,153 3,203,775 36,849,983 0 36,849,983 3,788,170 9.32% ‐92.12% ‐1.08%
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 8,351,338 24,855,803 0 24,855,803 (13,440,201) ‐117.74% ‐26.84% 137.53%
431400 QBE CONTRA ACCOUNT (DEBIT) (152,200,413) (152,200,413) (12,683,342) (139,517,069) 0 (139,517,069) (12,683,344) 8.33% ‐91.67% 0.00%
438000 OTHER GRANTS FROM GEORGIA DOE 5,880,893 4,457,840 540,670 3,166,563 0 3,166,563 1,291,278 28.97% ‐87.87% ‐22.51%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
439120 ON BEHALF PAYMENTS ‐ TRS 0 188,228 0 0 0 0 188,228 100.00% ‐100.00% ‐100.00%
439130 ON BEHALF PAYMENTS ‐ PSERS 0 1,917,413 0 0 0 0 1,917,413 100.00% ‐100.00% ‐100.00%
439110 OB PAYMENTS ‐ HEALTH INSURANCE 0 0 0 0 0 NA NA NA
STATE SOURCES Total 502,758,837 503,441,426 56,590,449 465,535,812 0 465,535,812 37,905,614 7.53% ‐88.76% 0.88%
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% ‐99.27%
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% ‐40.57% 5.70%
INSTRUCTION 511000 TEACHERS 376,680,184 376,328,649 41,526,511 364,787,455 2,759 364,790,214 11,538,435 3.07% ‐88.97% 5.75%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 35,000 43,000 1,713,418 12,223,345 0 12,223,345 (12,180,345) ‐28326.38% 3884.69% 30910.60%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 47,663 291,892 0 291,892 (291,892) NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 324,107 96,725 744,398 0 744,398 (420,290) ‐129.68% ‐70.16% 150.56%
511600 PROF DEVELOPMENT STIPENDS 0 0 0 72,081 0 72,081 (72,081) NA NA NA
511700 EXTENDED YEAR 0 20,185 0 0 0 0 20,185 100.00% ‐100.00% ‐100.00%
511800 ART ‐ MUSIC ‐ PE 33,072,174 32,844,148 2,844,708 25,503,943 0 25,503,943 7,340,206 22.35% ‐91.34% ‐15.29%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 27,584,428 27,105,195 1,828,910 18,174,396 0 18,174,396 8,930,799 32.95% ‐93.25% ‐26.85%
514200 SALARY OF CLERICAL STAFF 0 0 9,999 9,999 0 9,999 (9,999) NA NA NA
514500 INTERPRETER 238,320 238,320 14,446 130,015 0 130,015 108,306 45.45% ‐93.94% ‐40.49%
516100 TECHNOLOGY SPECIALIST 146,094 146,094 6,463 58,170 0 58,170 87,924 60.18% ‐95.58% ‐56.56%
516400 PHYS/OCCUP/SPEECH THERAPIST 8,158,638 7,132,950 604,053 5,404,400 0 5,404,400 1,728,551 24.23% ‐91.53% ‐17.35%
517200 ELEMENTARY COUNSELOR 79,287 79,287 4,484 42,600 0 42,600 36,687 46.27% ‐94.34% ‐41.39%
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) 8,370 62,347 0 62,347 (29,558,549) 100.21% ‐100.03% ‐100.23%
519910 EXTRA ACTIVITY SALARIES 575,000 450,000 0 64,521 0 64,521 385,479 85.66% ‐100.00% ‐84.36%
Page 1 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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 9,072,163 60,578,658 0 60,578,658 14,294,899 19.09% ‐87.88% ‐11.74%
523000 TEACHERS RETIREMENT SYSTEM 89,833,422 89,384,469 7,223,499 66,116,877 0 66,116,877 23,267,592 26.03% ‐91.92% ‐19.31%
525000 UNEMPLOYMENT COMPENSATION 40,350 40,350 0 63,441 0 63,441 (23,091) ‐57.23% ‐100.00% 71.52%
526000 WORKMEN COMPENSATION‐CLAIMS 9,245,000 9,095,000 577,233 6,482,772 40,046 6,522,818 2,572,182 28.28% ‐93.65% ‐22.24%
526001 WORKERS COMP‐ INSURANCE PREMIU 0 0 0 0 0 0 0 NA NA NA
526002 WORKERS COMP‐STATE FEE 62,000 62,000 0 0 0 0 62,000 100.00% ‐100.00% ‐100.00%
526003 WORKERS COMP‐ STATE ASSESSMENT 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 18,101,019 18,094,097 5,361,855 47,802,306 0 47,802,306 (29,708,209) ‐164.19% ‐70.37% 188.20%
530000 PURCHASED PROF/TECH SERVICES 16,571,107 11,176,887 247,865 5,293,555 1,453,280 6,746,835 4,430,052 39.64% ‐97.78% ‐48.33%
530010 PURCHASED SERVICES‐OTHER FEES 1,994,072 1,994,072 125,781 1,460,115 5,279 1,465,394 528,678 26.51% ‐93.69% ‐20.12%
530070 ADA‐PURCHASED PROF/TECH SERVIC 35,000 35,000 0 100 0 100 34,900 99.71% ‐100.00% ‐99.69%
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 170,000 400,449 10,081 143,959 181,961 325,920 74,528 18.61% ‐97.48% ‐60.78%
544100 RENTAL OF LAND OR BUILDINGS 30,000 130,718 27,801 98,319 0 98,319 32,399 24.79% ‐78.73% ‐17.95%
544200 RENTAL OF EQUIPMENT & VEHICLES 99,993 98,363 5,833 19,447 6,088 25,535 72,828 74.04% ‐94.07% ‐78.43%
553000 COMMUNICATION 43,340 20,441 54 (22,856) 898 (21,958) 42,398 207.42% ‐99.73% ‐221.98%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 436,566 5,198,153 214,081 4,805,686 40,614 4,846,300 351,853 6.77% ‐95.88% 0.85%
556300 TUITION TO PRIVATE SOURCES 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 910,474 897,168 52,208 335,215 4,006 339,221 557,947 62.19% ‐94.18% ‐59.24%
559400 PAYMENTS TO CHARTER SCHOOLS 46,826,936 46,826,936 4,313,179 48,498,179 0 48,498,179 (1,671,243) ‐3.57% ‐90.79% 12.98%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 7,084,613 6,480,417 524,243 3,748,093 801,955 4,550,048 1,930,369 29.79% ‐91.91% ‐36.90%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 195,616 312,443 31,352 172,097 35,052 207,149 105,294 33.70% ‐89.97% ‐39.91%
561200 COMPUTER SOFTWARE 7,648,392 6,453,682 492,422 4,663,639 402,126 5,065,765 1,387,917 21.51% ‐92.37% ‐21.17%
561500 EXPENDABLE EQUIPMENT 2,223,007 2,366,733 187,086 1,087,896 912,114 2,000,011 366,723 15.49% ‐92.10% ‐49.86%
561600 EXPENDABLE COMPUTER EQUIPMENT 591,779 829,332 119,052 532,618 170,127 702,745 126,587 15.26% ‐85.64% ‐29.94%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 37,250 1,150,539 4,996 806,739 0 806,739 343,800 29.88% ‐99.57% ‐23.51%
564100 TEXTBOOKS ‐ PRINTED 7,131,545 10,665,824 7,358 10,508,932 51,733 10,560,665 105,159 0.99% ‐99.93% 7.49%
564200 BOOKS (OTHER THAN TEXTBOOKS) 853,634 141,935 3,279 83,155 6,321 89,476 52,459 36.96% ‐97.69% ‐36.09%
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 1,157,506 81,933 208,956 140,138 349,094 808,412 69.84% ‐92.92% ‐80.31%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 772,973 1,015,118 31,537 436,490 29,366 465,856 549,263 54.11% ‐96.89% ‐53.09%
589000 OTHER EXPENDITURES 1,000,000 373,726 0 0 0 0 373,726 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 706,077,411 704,555,649 77,420,640 691,493,951 4,283,863 695,777,814 8,777,835 1.25% ‐89.01% 7.07%
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 30,000 10,875 20,349 0 20,349 9,651 32.17% ‐63.75% ‐26.00%
514000 AIDES AND PARAPROFESSIONALS 169,883 169,883 3,143 37,343 0 37,343 132,541 78.02% ‐98.15% ‐76.02%
514200 SALARY OF CLERICAL STAFF 2,039,336 2,039,336 162,629 1,859,314 0 1,859,314 180,022 8.83% ‐92.03% ‐0.54%
514600 ATHLETICS PERSONNEL 714,952 714,952 63,521 698,734 0 698,734 16,218 2.27% ‐91.12% 6.62%
516300 SCH NURSE/SPEC EDUC NURSE LPN 4,911,504 4,911,504 416,216 3,958,045 0 3,958,045 953,459 19.41% ‐91.53% ‐12.09%
516400 PHYS/OCCUP/SPEECH THERAPIST 118,977 118,977 0 99,182 0 99,182 19,795 16.64% ‐100.00% ‐9.06%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 1,946,665 1,506,869 63,447 605,264 0 605,264 901,605 59.83% ‐95.79% ‐56.18%
517200 ELEMENTARY COUNSELOR 8,709,649 8,709,649 1,528,827 8,171,637 0 8,171,637 538,013 6.18% ‐82.45% 2.35%
517300 SECONDARY COUNSELOR 14,902,824 14,902,824 1,062,420 15,665,481 0 15,665,481 (762,657) ‐5.12% ‐92.87% 14.67%
517400 SCHOOL PSYCHOLOGIST 4,414,036 4,414,036 287,730 2,615,035 0 2,615,035 1,799,001 40.76% ‐93.48% ‐35.37%
517600 SCHOOL SOCIAL WORKER 3,859,986 3,859,986 341,326 2,905,685 0 2,905,685 954,301 24.72% ‐91.16% ‐17.88%
517700 FAMILY SERVICES/PARENT COORD 2,732,850 2,732,850 218,700 2,189,902 0 2,189,902 542,948 19.87% ‐92.00% ‐12.58%
517800 GRADUATION COACH 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 58,254,987 58,229,987 157,267 1,675,607 0 1,675,607 56,554,379 97.12% ‐99.73% ‐96.86%
519100 OTHER ADMINISTRATIVE PERSONNEL 7,820,469 7,266,806 497,663 4,787,268 0 4,787,268 2,479,537 34.12% ‐93.15% ‐28.13%
519900 OTHER SALARIES & COMPENSATION 767,000 767,000 232,188 1,290,216 0 1,290,216 (523,216) ‐68.22% ‐69.73% 83.51%
519910 EXTRA ACTIVITY SALARIES 90,000 120,000 0 350 0 350 119,650 99.71% ‐100.00% ‐99.68%
521000 STATE HEALTH INSURANCE 7,493,142 7,493,142 822,080 6,075,326 0 6,075,326 1,417,815 18.92% ‐89.03% ‐11.55%
523000 TEACHERS RETIREMENT SYSTEM 10,306,358 10,306,358 737,561 7,055,435 0 7,055,435 3,250,923 31.54% ‐92.84% ‐25.32%
Page 2 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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
525000 UNEMPLOYMENT COMPENSATION 6,000 6,000 0 0 0 0 6,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 1,416,851 1,416,851 161,316 1,503,186 0 1,503,186 (86,336) ‐6.09% ‐88.61% 15.74%
530000 PURCHASED PROF/TECH SERVICES 5,088,965 4,956,904 541,257 2,617,709 1,421,623 4,039,331 917,573 18.51% ‐89.08% ‐42.39%
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 10 17,935 0 17,935 169,065 90.41% ‐99.99% ‐89.54%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 305,000 200,000 0 1,572 0 1,572 198,428 99.21% ‐100.00% ‐99.14%
544200 RENTAL OF EQUIPMENT & VEHICLES 9,500 100,000 23,793 36,803 56,209 93,011 6,989 6.99% ‐76.21% ‐59.85%
544400 OTHER RENTALS 0 12,000 5,275 10,355 600 10,955 1,045 8.71% ‐56.04% ‐5.86%
551900 STUD TRANSP PURCHASED‐OTH SRCE 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 4,650 4,650 1,200 1,240 254 1,493 3,157 67.88% ‐74.19% ‐70.91%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 470 27,646 0 20,719 0 20,719 6,927 25.06% ‐100.00% ‐18.24%
558000 TRAVEL ‐ EMPLOYEES 80,600 75,600 399 5,862 0 5,862 69,738 92.25% ‐99.47% ‐91.54%
559500 OTHER PURCHASED SERVICES 1,000 0 0 0 0 0 0 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 629,000 482,996 28,564 82,922 8,083 91,004 391,992 81.16% ‐94.09% ‐81.27%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,000 19,059 1,264 4,951 0 4,951 14,108 74.02% ‐93.37% ‐71.66%
561200 COMPUTER SOFTWARE 122,950 113,449 23,770 28,106 46,797 74,903 38,546 33.98% ‐79.05% ‐72.97%
561500 EXPENDABLE EQUIPMENT 1,540 30,040 4,908 79,673 9,100 88,773 (58,733) ‐195.52% ‐83.66% 189.33%
561600 EXPENDABLE COMPUTER EQUIPMENT 52,000 102,536 9,729 37,370 22,256 59,625 42,911 41.85% ‐90.51% ‐60.24%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 5,620 0 5,620 (5,620) NA NA NA
573400 PURCHASE/LEASE EQUIPMENT‐TECH 15,000 4,540 0 4,540 0 4,540 0 0.00% ‐100.00% 9.09%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 64,200 62,137 900 6,658 1,968 8,626 53,511 86.12% ‐98.55% ‐88.31%
589000 OTHER EXPENDITURES 1,006,500 181,818 0 750 0 750 181,068 99.59% ‐100.00% ‐99.55%
PUPIL SERVICES Total 138,561,844 136,277,386 7,407,977 64,176,144 1,566,888 65,743,032 70,534,354 51.76% ‐94.56% ‐48.63%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 8,500 704 5,588 0 5,588 2,912 34.26% ‐91.72% ‐28.28%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 5,083,000 656,489 9,240 485,644 0 485,644 170,845 26.02% ‐98.59% ‐19.30%
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 189,217 189,217 0 189,217 (189,217) NA NA NA
517700 FAMILY SERVICES/PARENT COORD 270,695 270,695 24,769 228,308 0 228,308 42,387 15.66% ‐90.85% ‐7.99%
519000 OTHER MANAGEMENT PERSONNEL 3,699,786 3,313,036 150,850 1,767,007 0 1,767,007 1,546,030 46.67% ‐95.45% ‐41.82%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,659,296 5,659,296 416,593 5,530,309 0 5,530,309 128,987 2.28% ‐92.64% 6.60%
519900 OTHER SALARIES & COMPENSATION 287,043 307,111 44,277 232,413 0 232,413 74,698 24.32% ‐85.58% ‐17.44%
519910 EXTRA ACTIVITY SALARIES 51,500 60,633 0 0 0 0 60,633 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,026,270 1,026,270 61,738 468,852 0 468,852 557,418 54.31% ‐93.98% ‐50.16%
523000 TEACHERS RETIREMENT SYSTEM 1,820,259 1,835,029 278,559 1,697,764 0 1,697,764 137,266 7.48% ‐84.82% 0.93%
529000 OTHER EMPLOYEE BENEFITS 271,789 262,514 15,952 147,404 0 147,404 115,110 43.85% ‐93.92% ‐38.74%
530000 PURCHASED PROF/TECH SERVICES 1,846,586 1,657,176 26,626 821,772 23,579 845,352 811,825 48.99% ‐98.39% ‐45.90%
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% ‐92.52%
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% 9.09%
553000 COMMUNICATION 5,450 6,645 0 3,361 0 3,361 3,284 49.43% ‐100.00% ‐44.83%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,220,000 1,273,999 2,880 1,205,613 357 1,205,970 68,029 5.34% ‐99.77% 3.24%
558000 TRAVEL ‐ EMPLOYEES 329,528 322,192 7,218 82,751 53 82,804 239,388 74.30% ‐97.76% ‐71.98%
561000 SUPPLIES 428,956 359,719 24,912 130,249 27,102 157,351 202,368 56.26% ‐93.07% ‐60.50%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 18,398 100,974 9,769 80,972 6,656 87,628 13,346 13.22% ‐90.33% ‐12.52%
561200 COMPUTER SOFTWARE 0 3,000 0 1,112 0 1,112 1,889 62.95% ‐100.00% ‐59.58%
561500 EXPENDABLE EQUIPMENT 714,008 730,310 118,030 299,939 84,236 384,175 346,135 47.40% ‐83.84% ‐55.20%
Page 3 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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
561600 EXPENDABLE COMPUTER EQUIPMENT 11,500 53,861 3,235 31,678 8,495 40,174 13,687 25.41% ‐93.99% ‐35.84%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 1,672 0 0 0 0 1,672 100.00% ‐100.00% ‐100.00%
564100 TEXTBOOKS ‐ PRINTED 0 6,728,750 0 0 0 0 6,728,750 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 51,744 55,324 2,665 18,151 3,938 22,089 33,235 60.07% ‐95.18% ‐64.21%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 172,206 184,206 14,477 76,172 0 76,172 108,034 58.65% ‐92.14% ‐54.89%
581000 DUES AND FEES 85,400 96,732 8,009 48,181 3,378 51,559 45,173 46.70% ‐91.72% ‐45.66%
589000 OTHER EXPENDITURES 1,000,000 175,318 0 0 0 0 175,318 100.00% ‐100.00% ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 24,523,631 25,636,179 1,419,616 13,593,106 225,979 13,819,085 11,817,094 46.10% ‐94.46% ‐42.16%
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 43,100 233,550 0 233,550 (233,550) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 284 284 1,142 6,157 0 6,157 (5,873) ‐2064.40% 301.49% 2261.16%
530000 PURCHASED PROF/TECH SERVICES 61,600 43,100 4,350 28,590 1,500 30,090 13,010 30.19% ‐89.91% ‐27.64%
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% ‐80.51%
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 25,180 800 1,598 1,115 2,713 22,467 89.23% ‐96.82% ‐93.08%
589000 OTHER EXPENDITURES 1,000,000 175,318 0 0 0 0 175,318 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 1,135,154 323,860 49,392 270,565 2,615 273,180 50,680 15.65% ‐84.75% ‐8.86%
EDUCATIONAL MEDIA SERVICES 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 121,985 121,985 10,910 119,633 0 119,633 2,352 1.93% ‐91.06% 6.99%
516500 LIBRARIAN/MEDIA SPECIALIST 10,643,260 10,643,260 824,045 7,418,634 0 7,418,634 3,224,626 30.30% ‐92.26% ‐23.96%
519000 OTHER MANAGEMENT PERSONNEL 27,000 27,000 0 7,600 0 7,600 19,400 71.85% ‐100.00% ‐69.29%
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 1,576,260 170,901 1,136,501 0 1,136,501 439,759 27.90% ‐89.16% ‐21.34%
523000 TEACHERS RETIREMENT SYSTEM 2,131,315 2,131,315 164,246 1,489,980 0 1,489,980 641,335 30.09% ‐92.29% ‐23.74%
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 39,092 316,419 0 316,419 (21,776) ‐7.39% ‐86.73% 17.15%
530000 PURCHASED PROF/TECH SERVICES 247,696 295,229 0 285,371 8,998 294,369 860 0.29% ‐100.00% 5.45%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 600 600 56 511 0 511 89 14.77% ‐90.74% ‐7.02%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 16,728 305,412 7,171 261,508 36,583 298,091 7,321 2.40% ‐97.65% ‐6.59%
558000 TRAVEL ‐ EMPLOYEES 13,361 13,361 0 1,271 0 1,271 12,090 90.49% ‐100.00% ‐89.62%
561000 SUPPLIES 1,221,712 439,290 40,268 346,646 38,121 384,767 54,523 12.41% ‐90.83% ‐13.92%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 155 4,926 320 4,240 69 4,309 617 12.53% ‐93.50% ‐6.10%
561500 EXPENDABLE EQUIPMENT 4,500 10,336 1,240 8,070 731 8,801 1,535 14.85% ‐88.00% ‐14.82%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 7,975 2,525 4,329 3,590 7,919 56 0.71% ‐68.34% ‐40.79%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 1,930 40,342 0 1,093 1,599 2,692 37,650 93.33% ‐100.00% ‐97.05%
564200 BOOKS (OTHER THAN TEXTBOOKS) 149,502 742,150 65,969 637,482 34,255 671,737 70,413 9.49% ‐91.11% ‐6.29%
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 0 720 495 1,215 985 44.77% ‐100.00% ‐64.30%
EDUCATIONAL MEDIA SERVICES Total 16,664,318 16,832,699 1,326,744 12,040,009 124,441 12,164,449 4,668,250 27.73% ‐92.12% ‐21.97%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 126,000 126,000 13,666 152,856 0 152,856 (26,856) ‐21.31% ‐89.15% 32.34%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 325,000 325,000 49,415 355,309 0 355,309 (30,309) ‐9.33% ‐84.80% 19.26%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,172,268 2,172,268 150,681 1,643,108 0 1,643,108 529,160 24.36% ‐93.06% ‐17.48%
514200 SALARY OF CLERICAL STAFF 3,984,388 3,984,388 400,978 4,454,738 0 4,454,738 (470,350) ‐11.80% ‐89.94% 21.97%
519000 OTHER MANAGEMENT PERSONNEL 1,617,971 1,781,175 66,350 637,510 0 637,510 1,143,666 64.21% ‐96.27% ‐60.95%
519100 OTHER ADMINISTRATIVE PERSONNEL 2,439,222 2,439,222 64,702 644,386 0 644,386 1,794,836 73.58% ‐97.35% ‐71.18%
519900 OTHER SALARIES & COMPENSATION 157,250 157,250 54,466 250,913 0 250,913 (93,663) ‐59.56% ‐65.36% 74.07%
521000 STATE HEALTH INSURANCE 1,413,440 1,413,440 113,038 1,125,849 0 1,125,849 287,591 20.35% ‐92.00% ‐13.11%
523000 TEACHERS RETIREMENT SYSTEM 2,174,822 2,174,822 139,585 1,523,909 0 1,523,909 650,913 29.93% ‐93.58% ‐23.56%
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
Page 4 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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 333,608 333,608 31,261 320,544 0 320,544 13,064 3.92% ‐90.63% 4.82%
530000 PURCHASED PROF/TECH SERVICES 1,727,381 1,809,679 2,400 193,727 100,404 294,131 1,515,548 83.75% ‐99.87% ‐88.32%
530002 OTHER COST‐BOARD LEGAL FEES ** 22,500,000 22,666,000 160,000 22,660,000 0 22,660,000 6,000 0.03% ‐99.29% 9.06%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 270,000 270,000 20,786 267,406 2,594 270,000 0 0.00% ‐92.30% 8.04%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 2,986,000 201,781 1,809,412 559,810 2,369,222 616,778 20.66% ‐93.24% ‐33.89%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 50,000 1,000 30,680 0 30,680 19,320 38.64% ‐98.00% ‐33.06%
552000 INSURANCE (OTHR THAN EMPL BEN) 1,710 1,710 0 0 0 0 1,710 100.00% ‐100.00% ‐100.00%
553000 COMMUNICATION 7,140 7,140 0 33 0 33 7,107 99.54% ‐100.00% ‐99.50%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,000 585 0 270 0 270 315 53.81% ‐100.00% ‐49.61%
558000 TRAVEL ‐ EMPLOYEES 29,249 29,249 3,576 6,911 0 6,911 22,338 76.37% ‐87.78% ‐74.22%
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% 9.09%
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 (104) 885 0 885 7,115 88.94% ‐101.30% ‐87.93%
558024 TRAVEL‐BD MEMBER, S. JESTER 0 0 0 0 0 0 0 NA NA NA
558025 TRAVEL‐BD MEMBER, V. TURNER 8,000 8,000 179 2,002 0 2,002 5,998 74.97% ‐97.76% ‐72.70%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 8,000 8,000 60 1,930 0 1,930 6,070 75.88% ‐99.25% ‐73.69%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 8,000 8,000 424 4,338 0 4,338 3,662 45.77% ‐94.70% ‐40.84%
558028 TRAVEL‐BD MEMBER, A. HILL 8,000 8,000 60 182 0 182 7,818 97.72% ‐99.25% ‐97.52%
558029 TRAVEL‐BD MEMBER, D. PIERCE 8,000 8,000 1,941 3,058 0 3,058 4,942 61.78% ‐75.74% ‐58.30%
558030 TRAVEL‐BD MEMBER, W. MCGINNISS 0 4,404 60 197 0 197 4,207 95.52% ‐98.63% ‐95.12%
558099 TRAVEL‐ANNUAL BOARD RETREAT 28,000 28,000 6,445 13,983 0 13,983 14,017 50.06% ‐76.98% ‐45.52%
561000 SUPPLIES 412,829 289,800 16,276 118,221 25,880 144,102 145,698 50.28% ‐94.38% ‐55.50%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 9,500 45,079 3,904 18,312 19,242 37,555 7,524 16.69% ‐91.34% ‐55.68%
561200 COMPUTER SOFTWARE 121,534 121,534 48,500 48,500 605 49,105 72,429 59.60% ‐60.09% ‐56.47%
561500 EXPENDABLE EQUIPMENT 83,000 115,750 2,838 3,246 27,365 30,611 85,140 73.55% ‐97.55% ‐96.94%
561600 EXPENDABLE COMPUTER EQUIPMENT 29,600 53,700 2,050 13,491 3,140 16,631 37,069 69.03% ‐96.18% ‐72.59%
564200 BOOKS (OTHER THAN TEXTBOOKS) 500 916 (416) 0 0 0 916 100.00% ‐145.39% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 15,787 12,369 0 82 0 82 12,287 99.34% ‐100.00% ‐99.28%
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 2,640 92,028 19 92,047 16,899 15.51% ‐97.58% ‐7.85%
589000 OTHER EXPENDITURES 1,000,000 76,624 0 0 0 0 76,624 100.00% ‐100.00% ‐100.00%
GENERAL ADMINISTRATION Total 44,175,446 43,662,553 1,558,542 36,401,611 739,059 37,140,671 6,521,883 14.94% ‐96.43% ‐9.05%
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 1,754,145 18,203,204 0 18,203,204 (2,937,111) ‐19.24% ‐88.51% 30.08%
513100 ASSISTANT PRINCIPAL 24,016,283 24,016,283 2,046,075 20,757,101 0 20,757,101 3,259,182 13.57% ‐91.48% ‐5.71%
514200 SALARY OF CLERICAL STAFF 13,604,555 13,604,555 1,170,659 12,373,189 0 12,373,189 1,231,365 9.05% ‐91.40% ‐0.78%
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 12,957 12,957 5,057 5,057 0 5,057 7,900 60.97% ‐60.97% ‐57.42%
519900 OTHER SALARIES & COMPENSATION 851,171 851,171 238,600 1,076,600 0 1,076,600 (225,429) ‐26.48% ‐71.97% 37.98%
521000 STATE HEALTH INSURANCE 7,325,640 7,325,640 799,145 6,707,783 0 6,707,783 617,857 8.43% ‐89.09% ‐0.11%
523000 TEACHERS RETIREMENT SYSTEM 10,624,597 10,624,597 915,157 9,539,636 0 9,539,636 1,084,961 10.21% ‐91.39% ‐2.05%
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 1,411,407 190,679 1,936,530 0 1,936,530 (525,123) ‐37.21% ‐86.49% 49.68%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,000 144 3,023 0 3,023 1,977 39.54% ‐97.12% ‐34.04%
561500 EXPENDABLE EQUIPMENT 85,000 39,000 494 36,937 0 36,937 2,063 5.29% ‐98.73% 3.32%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 23,000 1,073 10,756 7,147 17,903 5,097 22.16% ‐95.33% ‐48.98%
589000 OTHER EXPENDITURES 1,000,000 175,318 0 0 0 0 175,318 100.00% ‐100.00% ‐100.00%
SCHOOL ADMINISTRATION Total 74,209,904 73,367,222 7,121,227 70,649,818 7,147 70,656,965 2,710,257 3.69% ‐90.29% 5.05%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 54,204 54,204 18,438 187,552 0 187,552 (133,348) ‐246.01% ‐65.98% 277.47%
Page 5 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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 3,662,016 3,662,016 239,763 2,690,546 0 2,690,546 971,470 26.53% ‐93.45% ‐19.85%
518100 MAINT PERSONNEL‐TRANS MECHANIC 133,357 133,357 19,500 215,436 0 215,436 (82,079) ‐61.55% ‐85.38% 76.23%
519000 OTHER MANAGEMENT PERSONNEL 2,143,005 1,979,801 123,384 1,376,060 0 1,376,060 603,741 30.50% ‐93.77% ‐24.18%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,061,797 1,061,797 107,764 943,584 0 943,584 118,214 11.13% ‐89.85% ‐3.05%
519900 OTHER SALARIES & COMPENSATION 119,770 119,770 1,500 7,500 0 7,500 112,270 93.74% ‐98.75% ‐93.17%
521000 STATE HEALTH INSURANCE 969,570 969,570 64,464 693,817 0 693,817 275,753 28.44% ‐93.35% ‐21.94%
523000 TEACHERS RETIREMENT SYSTEM 1,306,387 1,306,387 103,480 1,112,286 0 1,112,286 194,101 14.86% ‐92.08% ‐7.12%
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 20,829 226,560 0 226,560 (35,406) ‐18.52% ‐89.10% 29.30%
530000 PURCHASED PROF/TECH SERVICES 4,750,000 4,854,000 177,581 3,193,369 722,957 3,916,326 937,674 19.32% ‐96.34% ‐28.23%
530010 PURCHASED SERVICES‐OTHER FEES 85,356 85,356 0 33,257 0 33,257 52,098 61.04% ‐100.00% ‐57.49%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 100,000 125,000 0 119,372 622 119,994 5,006 4.01% ‐100.00% 4.18%
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 2,074,659 141,262 1,026,249 413 1,026,662 1,047,997 50.51% ‐93.19% ‐46.04%
553000 COMMUNICATION 16,000 38,050 5,541 33,065 468 33,533 4,517 11.87% ‐85.44% ‐5.20%
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 133,546 123,496 1,787 17,687 0 17,687 105,809 85.68% ‐98.55% ‐84.38%
561000 SUPPLIES 41,200 90,300 3,727 70,282 13,870 84,152 6,148 6.81% ‐95.87% ‐15.09%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 10,500 11,000 0 7,686 748 8,434 2,566 23.33% ‐100.00% ‐23.78%
561200 COMPUTER SOFTWARE 434,537 413,770 0 60,460 11,750 72,210 341,560 82.55% ‐100.00% ‐84.06%
561500 EXPENDABLE EQUIPMENT 13,900 61,167 431 58,180 1,804 59,984 1,183 1.93% ‐99.30% 3.76%
561600 EXPENDABLE COMPUTER EQUIPMENT 2,000 1,400 0 573 423 996 404 28.87% ‐100.00% ‐55.36%
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 161,804 172,304 10,164 121,693 2,650 124,343 47,961 27.84% ‐94.10% ‐22.95%
583000 INTEREST 0 0 0 0 0 NA NA NA
589000 OTHER EXPENDITURES 1,000,000 992,960 0 988,588 0 988,588 4,372 0.44% ‐100.00% 8.61%
SUPPORT SERVICES ‐ BUSINESS Total 18,798,663 18,733,719 1,039,612 13,183,802 756,453 13,940,256 4,793,463 25.59% ‐94.45% ‐23.23%
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 20,668,541 1,501,813 15,308,544 0 15,308,544 5,359,997 25.93% ‐92.73% ‐19.20%
518600 CUSTODIAL PERSONNEL 19,555,394 19,555,394 1,773,313 19,663,261 0 19,663,261 (107,867) ‐0.55% ‐90.93% 9.69%
519000 OTHER MANAGEMENT PERSONNEL 6,937,835 6,937,835 313,102 3,050,483 0 3,050,483 3,887,353 56.03% ‐95.49% ‐52.03%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,848,311 3,848,311 315,438 3,281,231 1,164 3,282,395 565,915 14.71% ‐91.80% ‐6.98%
519900 OTHER SALARIES & COMPENSATION 881,020 881,020 499,660 2,783,337 0 2,783,337 (1,902,317) ‐215.92% ‐43.29% 244.64%
521000 STATE HEALTH INSURANCE 11,044,593 11,044,593 694,301 7,581,161 0 7,581,161 3,463,432 31.36% ‐93.71% ‐25.12%
523000 TEACHERS RETIREMENT SYSTEM 6,216,485 6,216,485 398,429 4,232,094 0 4,232,094 1,984,390 31.92% ‐93.59% ‐25.73%
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 2,561,235 245,585 2,501,970 0 2,501,970 59,265 2.31% ‐90.41% 6.57%
530000 PURCHASED PROF/TECH SERVICES 1,867,500 3,010,031 45,378 213,437 1,551,979 1,765,416 1,244,615 41.35% ‐98.49% ‐92.26%
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 10,060,000 1,392,967 8,053,789 1,238,637 9,292,426 767,574 7.63% ‐86.15% ‐12.66%
541001 HAZMAT/ABATEMENT 1,500,000 825,000 55,791 245,409 213,251 458,660 366,340 44.40% ‐93.24% ‐67.55%
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 12,399,250 672,299 7,483,345 2,808,754 10,292,099 2,107,151 16.99% ‐94.58% ‐34.16%
543001 MAINTENANCE‐BUILDING‐REGION 1 300,000 340,000 46,295 298,773 9,946 308,718 31,282 9.20% ‐86.38% ‐4.14%
543002 MAINTENANCE‐BUILDING‐REGION 2 300,000 380,000 50,403 332,477 12,628 345,105 34,895 9.18% ‐86.74% ‐4.55%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 29,208 192,510 14,950 207,460 92,540 30.85% ‐90.26% ‐30.00%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 37,834 207,564 6,194 213,758 86,242 28.75% ‐87.39% ‐24.52%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 220,000 21,234 126,378 5,158 131,536 88,464 40.21% ‐90.35% ‐37.33%
Page 6 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 54,373 236,300 17,888 254,187 45,813 15.27% ‐81.88% ‐14.07%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 15,494 216,268 23,251 239,519 60,481 20.16% ‐94.84% ‐21.36%
543008 MAINT‐SYS(ENVIRONMENTAL & ROOF 2,000,000 960,000 0 0 0 0 960,000 100.00% ‐100.00% ‐100.00%
543009 MAINT‐SYS‐PARTS & MAJOR WORK 22,425,000 6,325,000 263,537 929,581 2,356,371 3,285,952 3,039,048 48.05% ‐95.83% ‐83.97%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 3,500,000 3,500,000 221,925 2,055,338 56,245 2,111,583 1,388,417 39.67% ‐93.66% ‐35.94%
543011 MAINT‐LAWN EQUIPMENT 1,250,000 250,000 0 0 0 0 250,000 100.00% ‐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 5,825,000 287,695 3,460,680 1,918,322 5,379,002 445,998 7.66% ‐95.06% ‐35.19%
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 2,000 709 709 0 709 1,291 64.54% ‐64.54% ‐61.31%
544100 RENTAL OF LAND OR BUILDINGS 185,300 269,186 3,457 110,211 8,775 118,986 150,200 55.80% ‐98.72% ‐55.34%
544200 RENTAL OF EQUIPMENT & VEHICLES 2,225,000 2,125,000 248,731 1,529,136 498,403 2,027,538 97,462 4.59% ‐88.30% ‐21.50%
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 1,934,419 2,035,653 857,608 29.64% ‐100.00% ‐96.18%
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% ‐16.77%
553000 COMMUNICATION 37,800 36,800 308 33,491 239 33,731 3,069 8.34% ‐99.16% ‐0.72%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 138,000 0 114,000 23,920 137,920 80 0.06% ‐100.00% ‐9.88%
558000 TRAVEL ‐ EMPLOYEES 400,000 420,000 1,320 63,368 0 63,368 356,632 84.91% ‐99.69% ‐83.54%
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% ‐97.89%
561000 SUPPLIES 3,665,193 4,117,993 100,483 1,604,588 1,234,845 2,839,433 1,278,560 31.05% ‐97.56% ‐57.49%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 53,000 58,200 668 9,628 14,258 23,886 34,314 58.96% ‐98.85% ‐81.95%
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 5,625,543 689,291 3,290,660 1,414,107 4,704,768 920,775 16.37% ‐87.75% ‐36.19%
561600 EXPENDABLE COMPUTER EQUIPMENT 45,000 50,000 0 15,578 3,590 19,168 30,832 61.66% ‐100.00% ‐66.01%
562000 ENERGY / ELECTRICITY 11,805,467 21,805,467 1,172,155 15,443,624 5,443,704 20,887,329 918,138 4.21% ‐94.62% ‐22.74%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 0 1,913,251 86,749 2,000,000 500,000 20.00% ‐100.00% ‐16.51%
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% ‐13.40%
571000 LAND ACQUISITION & DEVELOPMENT 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 0 1,150,000 0 155,119 439,213 594,333 555,667 48.32% ‐100.00% ‐85.29%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 1,132,574 82,429 268,151 214,335 482,486 650,088 57.40% ‐92.72% ‐74.17%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,220,000 9,821,827 480,773 3,450,913 5,038,760 8,489,673 1,332,154 13.56% ‐95.11% ‐61.67%
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 0 65,751 8,340 74,091 90,909 55.10% ‐100.00% ‐56.53%
589000 OTHER EXPENDITURES 1,000,000 175,318 0 0 0 0 175,318 100.00% ‐100.00% ‐100.00%
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 180,228,363 180,548,855 11,716,400 112,836,346 26,629,975 139,466,321 41,082,534 22.75% ‐93.51% ‐31.82%
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 1,827,958 16,567,611 0 16,567,611 2,091,973 11.21% ‐90.20% ‐3.14%
518100 MAINT PERSONNEL‐TRANS MECHANIC 10,166,649 11,071,391 1,596,969 15,450,885 0 15,450,885 (4,379,495) ‐39.56% ‐85.58% 52.24%
519000 OTHER MANAGEMENT PERSONNEL 10,311,878 10,610,042 122,299 1,756,580 0 1,756,580 8,853,462 83.44% ‐98.85% ‐81.94%
519100 OTHER ADMINISTRATIVE PERSONNEL 126,803 126,803 10,884 117,092 0 117,092 9,711 7.66% ‐91.42% 0.74%
519900 OTHER SALARIES & COMPENSATION 472,450 472,450 263,300 1,257,300 0 1,257,300 (784,850) ‐166.12% ‐44.27% 190.32%
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 7,541,100 502,655 4,750,594 0 4,750,594 2,790,506 37.00% ‐93.33% ‐31.28%
523000 TEACHERS RETIREMENT SYSTEM 1,707,064 1,707,064 118,364 1,275,657 0 1,275,657 431,407 25.27% ‐93.07% ‐18.48%
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 2,075,469 252,185 2,313,687 0 2,313,687 (238,218) ‐11.48% ‐87.85% 21.61%
530000 PURCHASED PROF/TECH SERVICES 2,196,950 1,052,318 407 159,768 203,424 363,192 689,126 65.49% ‐99.96% ‐83.44%
530010 PURCHASED SERVICES‐OTHER FEES 40,000 40,000 0 0 0 0 40,000 100.00% ‐100.00% ‐100.00%
Page 7 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 25,000 2,000 0 52 0 52 1,949 97.43% ‐100.00% ‐97.19%
543000 REPAIR & MAINTENANCE SERVICE 2,165,500 1,087,360 (27,538) 57,225 26,694 83,919 1,003,441 92.28% ‐102.53% ‐94.26%
551900 STUD TRANSP PURCHASED‐OTH SRCE 500,000 1,121,952 68,414 710,581 40,127 750,708 371,244 33.09% ‐93.90% ‐30.91%
553000 COMMUNICATION 180,000 134,500 172 2,848 1,427 4,275 130,225 96.82% ‐99.87% ‐97.69%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,500 29,500 0 18,230 7,440 25,670 3,830 12.98% ‐100.00% ‐32.59%
558000 TRAVEL ‐ EMPLOYEES 145,000 140,400 22,674 56,688 0 56,688 83,712 59.62% ‐83.85% ‐55.95%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 6,138,060 916,638 9,376 374,024 303,215 677,240 239,398 26.12% ‐98.98% ‐55.49%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561200 COMPUTER SOFTWARE 45,500 814,132 1,211 811,896 0 811,896 2,236 0.27% ‐99.85% 8.79%
561500 EXPENDABLE EQUIPMENT 265,172 6,435,234 76,308 3,454,598 742,902 4,197,501 2,237,733 34.77% ‐98.81% ‐41.44%
561600 EXPENDABLE COMPUTER EQUIPMENT 58,108 112,408 3,262 15,324 15,145 30,468 81,940 72.89% ‐97.10% ‐85.13%
562000 ENERGY / ELECTRICITY 8,100,000 9,215,000 760,648 7,818,182 741,916 8,560,098 654,902 7.11% ‐91.75% ‐7.45%
562008 ENERGY‐FIELD TRIP GENERIC 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 750,000 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 2,600,000 3,719,071 219,005 219,005 2,208,848 2,427,853 1,291,218 34.72% ‐94.11% ‐93.58%
573200 PURCHASE/LEASE ‐ BUSES 3,250,000 3,330,429 0 0 1,958,990 1,958,990 1,371,439 41.18% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 30,000 30,000 0 0 14 14 29,986 99.95% ‐100.00% ‐100.00%
581000 DUES AND FEES 167,000 471,600 106,182 116,764 7,308 124,072 347,528 73.69% ‐77.48% ‐72.99%
589000 OTHER EXPENDITURES 1,000,000 175,318 0 0 0 0 175,318 100.00% ‐100.00% ‐100.00%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 81,128,868 83,370,512 5,934,734 57,304,588 6,260,201 63,564,790 19,805,723 23.76% ‐92.88% ‐25.02%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 75,173 728,822 0 728,822 (728,822) 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 1,554,748 116,824 1,309,675 0 1,309,675 245,074 15.76% ‐92.49% ‐8.11%
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 3,331,963 213,814 2,127,856 0 2,127,856 1,204,108 36.14% ‐93.58% ‐30.33%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,610,225 11,610,225 949,991 9,940,425 0 9,940,425 1,669,800 14.38% ‐91.82% ‐6.60%
519900 OTHER SALARIES & COMPENSATION 284,380 284,380 75,722 730,974 0 730,974 (446,594) ‐157.04% ‐73.37% 180.41%
519910 EXTRA ACTIVITY SALARIES 10,000 11,000 0 205 0 205 10,795 98.14% ‐100.00% ‐97.97%
521000 STATE HEALTH INSURANCE 2,018,520 2,018,520 160,991 1,555,940 0 1,555,940 462,580 22.92% ‐92.02% ‐15.91%
523000 TEACHERS RETIREMENT SYSTEM 3,123,804 3,123,804 228,893 2,411,390 0 2,411,390 712,414 22.81% ‐92.67% ‐15.79%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 10,865 147,597 0 147,597 (147,597) 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 54,144 563,769 0 563,769 (109,588) ‐24.13% ‐88.08% 35.41%
530000 PURCHASED PROF/TECH SERVICES 1,174,082 1,554,189 76,073 900,907 208,298 1,109,206 444,984 28.63% ‐95.11% ‐36.76%
530070 ADA‐PURCHASED PROF/TECH SERVIC 60,000 60,000 600 959 2,995 3,954 56,046 93.41% ‐99.00% ‐98.26%
543000 REPAIR & MAINTENANCE SERVICE 0 1,000 0 0 795 795 205 20.50% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 44,132 2,135,929 159,720 1,909,084 200,418 2,109,501 26,427 1.24% ‐92.52% ‐2.50%
544100 RENTAL OF LAND OR BUILDINGS 0 63,000 0 0 0 0 63,000 100.00% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 2,983,924 2,033,402 160,995 1,688,669 228,401 1,917,070 116,331 5.72% ‐92.08% ‐9.40%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,260 6,260 510 4,395 0 4,395 1,866 29.80% ‐91.85% ‐23.42%
558000 TRAVEL ‐ EMPLOYEES 210,000 235,000 23,204 74,253 299 74,553 160,447 68.28% ‐90.13% ‐65.53%
561000 SUPPLIES 629,600 659,419 3,988 30,669 55,940 86,609 572,810 86.87% ‐99.40% ‐94.93%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 2,000 0 1,438 0 1,438 562 28.08% ‐100.00% ‐21.54%
561200 COMPUTER SOFTWARE 0 651,622 0 642,024 1,075 643,099 8,522 1.31% ‐100.00% 7.48%
561500 EXPENDABLE EQUIPMENT 133,000 132,000 3,333 21,541 8,125 29,666 102,334 77.53% ‐97.48% ‐82.20%
561600 EXPENDABLE COMPUTER EQUIPMENT 42,000 34,050 5,220 26,880 12,434 39,314 (5,264) ‐15.46% ‐84.67% ‐13.88%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 2,500 0 1,531 1,181 2,712 (212) ‐8.50% ‐100.00% ‐33.19%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 45,000 44,000 0 0 14,042 14,042 29,958 68.09% ‐100.00% ‐100.00%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 310,869 310,869 499 48,600 3,797 52,397 258,472 83.14% ‐99.84% ‐82.95%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 28,852,494 31,147,867 2,320,560 24,958,416 737,801 25,696,216 5,451,651 17.50% ‐92.55% ‐12.59%
Page 8 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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
OTHER SUPPORT SERVICES 517700 FAMILY SERVICES/PARENT COORD 0 0 7,877 15,754 0 15,754 (15,754) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 758,056 758,056 0 0 0 0 758,056 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 33,713 33,713 110,679 933,595 0 933,595 (899,882) ‐2669.24% 228.30% 2920.99%
521000 STATE HEALTH INSURANCE 11,340 11,340 2,525 13,555 0 13,555 (2,215) ‐19.53% ‐77.73% 30.40%
523000 TEACHERS RETIREMENT SYSTEM 6,681 6,681 1,966 9,584 0 9,584 (2,904) ‐43.46% ‐70.57% 56.50%
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 8,680 69,876 0 69,876 (48,894) ‐233.03% ‐58.63% 263.31%
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 1,000,000 339,950 0 0 0 0 339,950 100.00% ‐100.00% ‐100.00%
OTHER SUPPORT SERVICES Total 1,932,772 1,349,694 131,728 1,042,365 0 1,042,365 307,329 22.77% ‐90.24% ‐15.75%
SCHOOL NUTRITION PROGRAM 519900 OTHER SALARIES & COMPENSATION 0 0 185,900 822,350 0 822,350 (822,350) 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 12,575 57,207 0 57,207 (57,207) 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 1,005,000 198,475 879,557 0 879,557 125,443 12.48% ‐80.25% ‐4.53%
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 1,300,000 921,000 0 4,589 0 4,589 916,411 99.50% ‐100.00% ‐99.46%
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 1,346,246 967,246 0 4,589 0 4,589 962,658 99.53% ‐100.00% ‐99.48%
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 7,587,334 420,000 420,000 0 420,000 7,167,334 94.46% ‐94.46% ‐93.96%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 7,837,334 7,587,334 420,000 420,000 0 420,000 7,167,334 94.46% ‐94.46% ‐93.96%
DEBT SERVICE 583000 INTEREST 0 0 0 0 0 0 0 NA NA NA
583100 REDEMPTION OF PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
DEBT SERVICE Total 0 0 0 0 0 0 0 NA NA NA
TOTAL EXPENDITURES 1,326,477,447 1,325,365,775 118,065,647 1,099,254,867 41,334,423 1,140,589,290 184,776,486 13.94% ‐91.09% ‐9.52%
** Gold Case Payment $22,500,000
Page 9 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
LOCAL REVENUES 412200 DONATIONS 65,500 50,500 0 0 0 0 50,500 100.00% ‐100.00% ‐100.00%
413100 TUITION FROM INDIVIDUALS 0 0 0 0 0 0 0 NA NA NA
413500 SUMMER SCHOOL TUITION 5,650 5,650 0 0 0 0 5,650 100.00% ‐100.00% ‐100.00%
414000 TRANSPORTATION FEES 0 0 0 0 0 0 0 NA NA NA
419200 CONTRIBUTIONS‐PRIVATE SOURCES 1,800 1,800 0 15,000 0 15,000 (13,200) ‐733.33% ‐100.00% 809.09%
419950 OTHER LOCAL REVENUES 31,230,745 31,831,729 3,019,244 28,829,423 0 28,829,423 3,002,305 9.43% ‐90.51% ‐1.20%
419951 10% ‐ OTHER LOCAL REVENUES (309,752) (277,352) 103,255 600,432 0 600,432 (877,784) 316.49% ‐137.23% ‐336.17%
413200 TUITION ‐ OTHER GEORGIA LUAS 0 0 0 0 0 0 0 NA NA NA
413400 TUITION FROM OTHER SOURCES 0 0 0 0 0 NA NA NA
412100 CONCESSION SALES 0 0 0 0 0 0 0 NA NA NA
412150 CLUB DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
412250 FUNDRAISING/MISC. SALES 0 0 0 0 0 0 0 NA NA NA
412300 GATE RECEIPTS 0 0 0 0 0 0 0 NA NA NA
417000 STUDENT ACTIVITIES‐CENTRALIZED 0 0 0 0 0 0 0 NA NA NA
418000 COMMUNITY SERVICE ACTIVITIES 0 0 0 0 0 0 0 NA NA NA
419100 RENTAL OF PROPERTY 0 0 0 0 0 0 0 NA NA NA
419850 STUDENT SUPPLY FEES 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 30,993,943 31,612,327 3,122,499 29,444,856 0 29,444,856 2,167,471 6.86% ‐90.12% 1.61%
INTEREST 415000 INVESTMENT INCOME 0 0 1,236 9,465 0 9,465 (9,465) NA NA NA
INTEREST Total 0 0 1,236 9,465 0 9,465 (9,465) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 12,946,252 12,946,252 1,680,648 13,495,362 0 13,495,362 (549,110) ‐4.24% ‐87.02% 13.72%
438000 OTHER GRANTS FROM GEORGIA DOE 2,544,589 2,305,155 926,965 2,095,577 0 2,095,577 209,578 9.09% ‐59.79% ‐0.83%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 15,490,841 15,251,407 2,607,613 15,590,939 0 15,590,939 (339,532) ‐2.23% ‐82.90% 11.52%
FEDERAL SOURCES 445200 OTH FED GRANTS THRU GA DOE 73,880,840 124,387,145 5,256,408 63,177,179 0 63,177,179 61,209,966 49.21% ‐95.77% ‐44.59%
445300 ALL OTHER FEDERAL GRANTS 2,555,269 3,635,383 72,622 2,325,392 0 2,325,392 1,309,991 36.03% ‐98.00% ‐30.22%
445350 CARES ACT‐ESSER 351,475,415 541,226,214 55,586 79,787,758 0 79,787,758 461,438,457 85.26% ‐99.99% ‐83.92%
449950 REV ‐ FED SRCES NOT CLASSIFIED 321,088 1,107,151 0 0 0 0 1,107,151 100.00% ‐100.00% ‐100.00%
443000 CAT GRANTS ‐ DIRECT FED GOVT 0 677,673 0 0 0 0 677,673 100.00% ‐100.00% ‐100.00%
445210 OTH FED GRANTS THRU GDOE‐ARRA 0 0 0 0 0 NA NA NA
FEDERAL SOURCES Total 428,232,611 671,033,565 5,384,616 145,290,328 0 145,290,328 525,743,237 78.35% ‐99.20% ‐76.38%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,445,423 4,445,423 523,255 1,019,687 0 1,019,687 3,425,736 77.06% ‐88.23% ‐74.98%
459950 OTHER SOURCE 0 705 0 1,410 0 1,410 (705) ‐100.00% ‐100.00% 118.18%
TRANSFERS AND OTHER LOCAL Total 4,445,423 4,446,128 523,255 1,021,097 0 1,021,097 3,425,031 77.03% ‐88.23% ‐74.95%
TOTAL REVENUE 479,162,818 722,343,427 11,639,218 191,356,684 0 191,356,684 530,986,742 73.51% ‐98.39% ‐71.10%
INSTRUCTION 511000 TEACHERS 14,500,556 34,975,608 1,844,785 12,730,921 149 12,731,070 22,244,537 63.60% ‐94.73% ‐60.29%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 33,420 14,589 45,352 0 45,352 (11,932) ‐35.70% ‐56.35% 48.04%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 33,322 42,738 242,969 0 242,969 (209,647) ‐629.15% 28.26% 695.44%
511600 PROF DEVELOPMENT STIPENDS 153,500 100,200 0 0 0 0 100,200 100.00% ‐100.00% ‐100.00%
511700 EXTENDED YEAR 0 1,201,081 493 36,863 0 36,863 1,164,218 96.93% ‐99.96% ‐96.65%
511800 ART ‐ MUSIC ‐ PE 30,090 65,652 2,907 26,164 0 26,164 39,488 60.15% ‐95.57% ‐56.52%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 5,025,452 6,483,084 378,965 3,675,262 0 3,675,262 2,807,822 43.31% ‐94.15% ‐38.16%
514500 INTERPRETER 330,351 311,069 21,971 199,753 0 199,753 111,316 35.79% ‐92.94% ‐29.95%
516100 TECHNOLOGY SPECIALIST 161,581 171,245 14,270 128,434 0 128,434 42,811 25.00% ‐91.67% ‐18.18%
516300 SCH NURSE/SPEC EDUC NURSE LPN 0 0 0 0 0 0 0 NA NA NA
516400 PHYS/OCCUP/SPEECH THERAPIST 0 119,539 0 0 0 0 119,539 100.00% ‐100.00% ‐100.00%
517200 ELEMENTARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 3,942,269 4,565,760 0 3,450,139 0 3,450,139 1,115,621 24.43% ‐100.00% ‐17.56%
519900 OTHER SALARIES & COMPENSATION 21,543,101 83,289,068 168,682 5,437,686 0 5,437,686 77,851,382 93.47% ‐99.80% ‐92.88%
519910 EXTRA ACTIVITY SALARIES 0 110,295 0 0 0 0 110,295 100.00% ‐100.00% ‐100.00%
520000 EMPLOYEE BENEFITS 0 345,100 0 0 0 0 345,100 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 4,014,833 11,685,928 408,985 2,905,913 0 2,905,913 8,780,015 75.13% ‐96.50% ‐72.87%
523000 TEACHERS RETIREMENT SYSTEM 3,945,245 17,678,612 325,305 3,462,059 0 3,462,059 14,216,553 80.42% ‐98.16% ‐78.64%
Page 10 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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 1,226,272 4,620,229 86,873 873,288 0 873,288 3,746,941 81.10% ‐98.12% ‐79.38%
530000 PURCHASED PROF/TECH SERVICES 37,534,677 5,960,239 110,763 1,088,185 454,112 1,542,297 4,417,943 74.12% ‐98.14% ‐80.08%
532100 CONTRACTED SERV‐TEACHERS 1,998,053 9,822,904 525,417 2,642,486 292,756 2,935,242 6,887,661 70.12% ‐94.65% ‐70.65%
532200 CONTRACTED SERV‐ART‐MUSIC‐P.E. 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 0 0 NA NA NA
541000 WATER‐SEWER & CLEANING SERVIC 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 15,080 0 0 0 0 0 0 NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 450,000 450,000 0 0 0 0 450,000 100.00% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
544300 RENTAL OF COMPUTER EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 500,000 1,123,839 0 600 4,048 4,648 1,119,191 99.59% ‐100.00% ‐99.94%
553200 COMMUNICATION‐WEB SUBSCRPT/L 5,931,936 7,509,871 66,048 3,685,900 120,739 3,806,639 3,703,232 49.31% ‐99.12% ‐46.46%
556100 TUITION TO OTHER GEORGIA LUAS 0 0 0 0 0 0 0 NA NA NA
556300 TUITION TO PRIVATE SOURCES 0 0 0 0 0 0 0 NA NA NA
556900 OTHER TUITION 0 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 390,359 160,997 16,979 41,599 4,098 45,697 115,300 71.62% ‐89.45% ‐71.81%
559500 OTHER PURCHASED SERVICES 28,000 0 0 579 0 579 (579) NA NA NA
561000 SUPPLIES 4,507,062 11,048,472 594,926 2,790,924 2,678,587 5,469,511 5,578,960 50.50% ‐94.62% ‐72.44%
561099 SURPLUS 0 3,601,953 0 115,555 0 115,555 3,486,399 96.79% ‐100.00% ‐96.50%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 279,553 588,333 20,693 124,738 127,761 252,499 335,834 57.08% ‐96.48% ‐76.87%
561200 COMPUTER SOFTWARE 717,408 486,925 2,631 113,681 27,979 141,660 345,265 70.91% ‐99.46% ‐74.53%
561500 EXPENDABLE EQUIPMENT 1,141,775 6,049,519 278,796 1,194,985 634,130 1,829,115 4,220,404 69.76% ‐95.39% ‐78.45%
561600 EXPENDABLE COMPUTER EQUIPMEN 1,308,791 32,609,149 111,742 2,586,367 3,840,000 6,426,366 26,182,783 80.29% ‐99.66% ‐91.35%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 1,282,218 0 9,141 0 9,141 1,273,077 99.29% ‐100.00% ‐99.22%
564100 TEXTBOOKS ‐ PRINTED 11,348,723 11,377,489 0 4,062 2,678 6,740 11,370,749 99.94% ‐100.00% ‐99.96%
564200 BOOKS (OTHER THAN TEXTBOOKS) 511,190 3,616,910 26,317 332,003 275,239 607,242 3,009,669 83.21% ‐99.27% ‐89.99%
571500 LAND IMPROVEMENTS 0 39,000 0 0 0 0 39,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 498,098 624,949 133,338 159,525 24,119 183,645 441,304 70.61% ‐78.66% ‐72.15%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 385,425 0 137,950 222,727 360,677 24,748 6.42% ‐100.00% ‐60.95%
581000 DUES AND FEES 85,434 107,858 10,890 11,130 53,633 64,763 43,095 39.96% ‐89.90% ‐88.74%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 122,237,673 262,636,262 5,209,105 48,254,212 8,762,756 57,016,968 205,619,294 78.29% ‐98.02% ‐79.96%
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 1,643 180 3,263 0 3,263 (1,620) ‐98.63% ‐89.04% 116.69%
511600 PROF DEVELOPMENT STIPENDS 0 1,960 0 0 0 0 1,960 100.00% ‐100.00% ‐100.00%
514000 AIDES AND PARAPROFESSIONALS 73,572 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514500 INTERPRETER 0 0 420 1,330 0 1,330 (1,330) NA NA NA
514600 ATHLETICS PERSONNEL 0 0 0 0 0 0 0 NA NA NA
516300 SCH NURSE/SPEC EDUC NURSE LPN 68,006 73,174 6,015 54,131 0 54,131 19,044 26.02% ‐91.78% ‐19.30%
516400 PHYS/OCCUP/SPEECH THERAPIST 0 0 0 0 0 0 0 NA NA NA
516500 LIBRARIAN/MEDIA SPECIALIST 0 0 0 0 0 0 0 NA NA NA
517100 TEACHER SUPT SPEC/DIAG/AUDIO 1,253,849 979,311 88,638 833,150 0 833,150 146,161 14.92% ‐90.95% ‐7.19%
517200 ELEMENTARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
517300 SECONDARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
517400 SCHOOL PSYCHOLOGIST 0 71,748 0 0 0 0 71,748 100.00% ‐100.00% ‐100.00%
517600 SCHOOL SOCIAL WORKER 369,497 146,669 10,528 94,023 0 94,023 52,646 35.89% ‐92.82% ‐30.07%
517700 FAMILY SERVICES/PARENT COORD 500,194 1,285,486 97,149 1,021,637 0 1,021,637 263,849 20.53% ‐92.44% ‐13.30%
517900 REHABILITATION COUNSELOR 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 350,991 0 21,572 222,309 0 222,309 (222,309) NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 333,659 2,922,161 27,309 244,952 0 244,952 2,677,209 91.62% ‐99.07% ‐90.86%
519900 OTHER SALARIES & COMPENSATION 3,324,720 13,700,878 944,086 8,113,250 0 8,113,250 5,587,629 40.78% ‐93.11% ‐35.40%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
520000 EMPLOYEE BENEFITS 0 67,964 0 0 0 0 67,964 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 621,810 1,496,905 207,584 1,489,251 0 1,489,251 7,654 0.51% ‐86.13% 8.53%
Page 11 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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 744,373 2,052,723 221,798 1,975,890 0 1,975,890 76,834 3.74% ‐89.19% 5.01%
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 161,561 622,467 43,848 387,316 0 387,316 235,151 37.78% ‐92.96% ‐32.12%
530000 PURCHASED PROF/TECH SERVICES 37,733,652 18,531,081 532,473 3,436,969 2,353,411 5,790,380 12,740,701 68.75% ‐97.13% ‐79.77%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 2,500 0 2,500 (2,500) NA NA NA
544400 OTHER RENTALS 0 1,250 1,225 1,225 0 1,225 25 2.00% ‐2.00% 6.91%
553000 COMMUNICATION 82,727 95,982 6,660 67,664 14,844 82,508 13,474 14.04% ‐93.06% ‐23.09%
553200 COMMUNICATION‐WEB SUBSCRPT/L 117,158 2,774,005 0 528,056 31,503 559,559 2,214,446 79.83% ‐100.00% ‐79.23%
558000 TRAVEL ‐ EMPLOYEES 34,000 64,000 1,645 3,365 0 3,365 60,635 94.74% ‐97.43% ‐94.26%
559500 OTHER PURCHASED SERVICES 8,000 11,422 0 0 0 0 11,422 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 470,063 841,052 43,205 405,988 202,771 608,759 232,294 27.62% ‐94.86% ‐47.34%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,260 9,665 0 3,262 0 3,262 6,403 66.25% ‐100.00% ‐63.18%
561200 COMPUTER SOFTWARE 4,742 11,242 0 0 642 642 10,600 94.29% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 25,351 170,146 1,175 77,258 12,152 89,410 80,735 47.45% ‐99.31% ‐50.47%
561600 EXPENDABLE COMPUTER EQUIPMEN 88,492 226,183 2,611 76,697 16,099 92,797 133,386 58.97% ‐98.85% ‐63.01%
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 93,116 138,776 4,859 13,689 17,143 30,832 107,944 77.78% ‐96.50% ‐89.24%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 30,380 0 46,500 2,700 49,200 (18,820) ‐61.95% ‐100.00% 66.98%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 100,000 0 0 0 0 100,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 12,027 37,942 1,880 5,876 1,304 7,179 30,763 81.08% ‐95.05% ‐83.11%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 46,476,820 46,471,187 2,264,858 19,109,550 2,652,568 21,762,118 24,709,069 53.17% ‐95.13% ‐55.14%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 184,284 0 11,158 11,158 0 11,158 (11,158) NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 540 0 2,880 0 2,880 (2,340) ‐433.03% ‐100.00% 481.48%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 2,000 706 1,116 0 1,116 884 44.22% ‐64.69% ‐39.15%
511600 PROF DEVELOPMENT STIPENDS 0 7,750 0 17,869 0 17,869 (10,119) ‐130.56% ‐100.00% 151.52%
514000 AIDES AND PARAPROFESSIONALS 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 50,001 83,871 4,503 74,041 0 74,041 9,830 11.72% ‐94.63% ‐3.70%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 330,603 344,590 28,325 310,798 0 310,798 33,792 9.81% ‐91.78% ‐1.61%
519100 OTHER ADMINISTRATIVE PERSONNE 0 95,267 17,913 211,315 0 211,315 (116,048) ‐121.81% ‐81.20% 141.98%
519900 OTHER SALARIES & COMPENSATION 0 950,181 0 0 0 0 950,181 100.00% ‐100.00% ‐100.00%
519910 EXTRA ACTIVITY SALARIES 0 0 0 4,099 0 4,099 (4,099) NA NA NA
520000 EMPLOYEE BENEFITS 0 1,689 0 0 0 0 1,689 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 68,040 79,380 3,470 34,545 0 34,545 44,835 56.48% ‐95.63% ‐52.53%
523000 TEACHERS RETIREMENT SYSTEM 111,910 76,900 6,559 74,285 0 74,285 2,615 3.40% ‐91.47% 5.38%
529000 OTHER EMPLOYEE BENEFITS 14,719 52,828 2,502 27,959 0 27,959 24,869 47.08% ‐95.26% ‐42.26%
530000 PURCHASED PROF/TECH SERVICES 27,175,748 1,057,971 0 27,523 0 27,523 1,030,448 97.40% ‐100.00% ‐97.16%
530001 ARCHITECT/ENGINEER 0 0 0 0 0 0 0 NA NA NA
530003 OTHER COST‐PROFESSIONAL TECH 0 0 0 0 0 0 0 NA NA NA
532100 CONTRACTED SERV‐TEACHERS 60,000 45,000 0 29,475 0 29,475 15,525 34.50% ‐100.00% ‐28.55%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 2,000 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
553000 COMMUNICATION 4,100 2,500 0 1,042 0 1,042 1,458 58.33% ‐100.00% ‐54.54%
553200 COMMUNICATION‐WEB SUBSCRPT/L 49,097 1,309,868 185 1,308,837 0 1,308,837 1,031 0.08% ‐99.99% 9.01%
558000 TRAVEL ‐ EMPLOYEES 36,779 97,365 2,540 17,273 1,897 19,170 78,195 80.31% ‐97.39% ‐80.65%
559500 OTHER PURCHASED SERVICES 0 53,912 0 38,709 0 38,709 15,203 28.20% ‐100.00% ‐21.67%
561000 SUPPLIES 208,400 568,044 19,079 427,928 83,149 511,077 56,967 10.03% ‐96.64% ‐17.82%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 14,150 14,291 1,761 7,054 0 7,054 7,237 50.64% ‐87.68% ‐46.15%
561200 COMPUTER SOFTWARE 309,583 337,731 0 67,591 77 67,668 270,063 79.96% ‐100.00% ‐78.17%
561500 EXPENDABLE EQUIPMENT 8,000 419,639 27,847 372,202 61,940 434,142 (14,503) ‐3.46% ‐93.36% ‐3.24%
561600 EXPENDABLE COMPUTER EQUIPMEN 29,500 34,376 2,749 14,486 3,643 18,129 16,247 47.26% ‐92.00% ‐54.03%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 3,017 34,304 12,535 24,093 907 25,001 9,303 27.12% ‐63.46% ‐23.38%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 1,000 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 34,700 43,335 1,600 17,683 2,370 20,053 23,282 53.73% ‐96.31% ‐55.49%
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
5/31/2023
(UNAUDITED)
1 11
% 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 28,698,630 5,716,332 143,433 3,123,959 153,983 3,277,943 2,438,390 42.66% ‐97.49% ‐40.38%
INSTRUCTIONAL STAFF TRAINING 511000 TEACHERS 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 29,450 6,840 13,052 0 13,052 16,398 55.68% ‐76.77% ‐51.65%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 35,820 0 0 0 0 35,820 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 54,226 14,608,505 15,876 978,803 0 978,803 13,629,702 93.30% ‐99.89% ‐92.69%
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% ‐64.00%
519100 OTHER ADMINISTRATIVE PERSONNE 2,477,064 14,333,161 276,887 9,652,463 0 9,652,463 4,680,698 32.66% ‐98.07% ‐26.53%
519900 OTHER SALARIES & COMPENSATION 11,394,197 2,754,979 866,241 921,578 0 921,578 1,833,401 66.55% ‐68.56% ‐63.51%
520000 EMPLOYEE BENEFITS 0 156,274 0 0 0 0 156,274 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,576,260 1,881,711 251,220 1,656,939 0 1,656,939 224,772 11.95% ‐86.65% ‐3.94%
523000 TEACHERS RETIREMENT SYSTEM 2,420,051 2,877,061 227,255 2,086,457 0 2,086,457 790,604 27.48% ‐92.10% ‐20.89%
529000 OTHER EMPLOYEE BENEFITS 375,254 764,437 44,803 423,860 0 423,860 340,577 44.55% ‐94.14% ‐39.51%
530000 PURCHASED PROF/TECH SERVICES 27,412,633 5,363,966 87,379 1,076,906 168,729 1,245,635 4,118,331 76.78% ‐98.37% ‐78.10%
532100 CONTRACTED SERV‐TEACHERS 0 59,144 0 0 0 0 59,144 100.00% ‐100.00% ‐100.00%
536100 PER DIEM AND FEES 0 28,563 0 11,200 0 11,200 17,363 60.79% ‐100.00% ‐57.22%
536200 PER DIEM AND FEES ‐ EXPENSES 0 0 0 0 0 0 0 NA NA NA
553200 COMMUNICATION‐WEB SUBSCRPT/L 51,649 2,220,054 0 698,509 1,425 699,934 1,520,120 68.47% ‐100.00% ‐65.68%
558000 TRAVEL ‐ EMPLOYEES 118,573 1,079,192 73,910 259,436 34,296 293,732 785,461 72.78% ‐93.15% ‐73.77%
559500 OTHER PURCHASED SERVICES 0 20,299 0 0 0 0 20,299 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 177,016 2,189,188 9,858 214,586 75,598 290,184 1,899,004 86.74% ‐99.55% ‐89.31%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 36,279 1,080 0 7,920 46 7,966 (6,886) ‐637.56% ‐100.00% 700.00%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 2,400 2,650,335 0 6,668 732 7,400 2,642,935 99.72% ‐100.00% ‐99.73%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,840 185,529 0 37,920 0 37,920 147,609 79.56% ‐100.00% ‐77.70%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 389,277 7,492,506 6,807 217,729 23,381 241,110 7,251,396 96.78% ‐99.91% ‐96.83%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 689,150 3,065,512 119,527 341,044 33,887 374,931 2,690,581 87.77% ‐96.10% ‐87.86%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTIONAL STAFF TRAINING Total 47,270,869 61,856,765 1,986,603 18,624,870 338,093 18,962,963 42,893,802 69.34% ‐96.79% ‐67.15%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 3,523 3,523 0 3,523 (3,523) NA NA NA
516500 LIBRARIAN/MEDIA SPECIALIST 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 2,800,000 2,800,500 0 0 0 0 2,800,500 100.00% ‐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 74,200 269 269 0 269 73,931 99.64% ‐99.64% ‐99.60%
530000 PURCHASED PROF/TECH SERVICES 0 215,882 0 0 0 0 215,882 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 5,000 7,210 4,717 4,717 2,493 7,210 0 0.00% ‐34.58% ‐28.63%
564200 BOOKS (OTHER THAN TEXTBOOKS) 14,375 77,882 1,888 36,506 45,478 81,983 (4,101) ‐5.27% ‐97.58% ‐48.87%
EDUCATIONAL MEDIA SERVICES Total 2,893,575 3,175,674 10,397 45,015 47,971 92,985 3,082,688 97.07% ‐99.67% ‐98.45%
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 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
511700 EXTENDED YEAR 2,096 2,096 0 2,096 (2,096) NA NA NA
514100 SALARY OF SERETARIAL STAFF 0 0 1,664 1,664 0 1,664 (1,664) NA NA NA
514200 SALARY OF CLERICAL STAFF 18,209 381,688 14,146 162,606 0 162,606 219,082 57.40% ‐96.29% ‐53.53%
514800 ACCOUNTANT 0 0 13,392 13,392 0 13,392 (13,392) NA NA NA
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 114,614 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 1,801,624 373,473 141,886 345,750 0 345,750 27,723 7.42% ‐62.01% 0.99%
519100 OTHER ADMINISTRATIVE PERSONNE 313,385 3,291,275 60,553 1,997,703 0 1,997,703 1,293,572 39.30% ‐98.16% ‐33.79%
519900 OTHER SALARIES & COMPENSATION 1,200,000 1,620,699 0 10,000 0 10,000 1,610,699 99.38% ‐100.00% ‐99.33%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 246,645 520,859 29,931 268,503 0 268,503 252,357 48.45% ‐94.25% ‐43.76%
523000 TEACHERS RETIREMENT SYSTEM 445,296 863,066 43,170 572,433 0 572,433 290,633 33.67% ‐95.00% ‐27.64%
529000 OTHER EMPLOYEE BENEFITS 91,368 200,985 9,504 108,634 0 108,634 92,350 45.95% ‐95.27% ‐41.04%
Page 13 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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 (5,635,750) 607,466 13,611 211,725 40,683 252,408 355,059 58.45% ‐97.76% ‐61.98%
531000 CONTRACTED SERVICE ‐ADMIN 0 0 0 0 0 0 0 NA NA NA
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 1,575 20,000 1 53 0 53 19,947 99.73% ‐100.00% ‐99.71%
553200 COMMUNICATION‐WEB SUBSCRPT/L 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 7,300 25,000 4,396 19,861 0 19,861 5,139 20.56% ‐82.42% ‐13.33%
561000 SUPPLIES 54,806 112,158 5,699 21,350 1,600 22,950 89,209 79.54% ‐94.92% ‐79.23%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 6,950 5,400 18 386 0 386 5,014 92.86% ‐99.67% ‐92.21%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 5,000 59,335 273 2,501 0 2,501 56,834 95.78% ‐99.54% ‐95.40%
561600 EXPENDABLE COMPUTER EQUIPMEN 12,200 124,932 3,985 91,733 21,968 113,701 11,231 8.99% ‐96.81% ‐19.90%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 3,000 18,000 0 6,625 0 6,625 11,375 63.19% ‐100.00% ‐59.85%
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
589000 OTHER EXPENDITURES 0 0 0 0 0 NA NA NA
FEDERAL GRANT ADMINISTRATION Total (1,313,779) 8,233,336 344,325 3,837,014 64,251 3,901,265 4,332,072 52.62% ‐95.82% ‐49.16%
GENERAL ADMINISTRATION 511000 TEACHERS 0 0 0 0 0 NA NA NA
511100 SCHOOL BOARD MEMBERS SALARIES 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 0 0 0 0 0 0 0 NA NA NA
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 87,110 94,365 4,168 59,414 0 59,414 34,951 37.04% ‐95.58% ‐31.31%
519000 OTHER MANAGEMENT PERSONNEL 0 337,607 0 0 0 0 337,607 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 514,189 505,250 72,689 643,468 0 643,468 (138,218) ‐27.36% ‐85.61% 38.93%
519900 OTHER SALARIES & COMPENSATION 1,700,000 2,387,118 0 0 0 0 2,387,118 100.00% ‐100.00% ‐100.00%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 79,380 136,080 17,365 147,357 0 147,357 (11,277) ‐8.29% ‐87.24% 18.13%
523000 TEACHERS RETIREMENT SYSTEM 119,117 208,863 18,032 171,729 0 171,729 37,134 17.78% ‐91.37% ‐10.30%
529000 OTHER EMPLOYEE BENEFITS 60,984 117,413 3,500 33,770 0 33,770 83,643 71.24% ‐97.02% ‐68.62%
530000 PURCHASED PROF/TECH SERVICES 26,144,855 666,115 0 0 209,069 209,069 457,046 68.61% ‐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% ‐90.43%
553200 COMMUNICATION‐WEB SUBSCRPT/L 275,433 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 0 (15) 0 (15) 15 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 102,056 16,491 0 13,757 582 14,338 2,152 13.05% ‐100.00% ‐9.00%
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% ‐14.11%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 94,724 1,861 96,584 (96,584) NA NA NA
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
588000 FEDERAL INDIRECT COST CHARGES 21,085,705 45,909,449 0 190,658 0 190,658 45,718,792 99.58% ‐100.00% ‐99.55%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 52,410,582 50,384,021 115,753 1,378,366 212,950 1,591,316 48,792,706 96.84% ‐99.77% ‐97.02%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 910 0 910 0 910 0 0.00% ‐100.00% 9.09%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
513100 ASSISTANT PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 155,324 139,079 12,757 136,566 0 136,566 2,513 1.81% ‐90.83% 7.12%
514800 ACCOUNTANT 0 0 0 178,060 0 178,060 (178,060) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 1,500,000 5,477,143 0 40,025 0 40,025 5,437,118 99.27% ‐100.00% ‐99.20%
521000 STATE HEALTH INSURANCE 45,360 34,020 3,780 34,965 0 34,965 (945) ‐2.78% ‐88.89% 12.12%
523000 TEACHERS RETIREMENT SYSTEM 30,770 27,552 2,549 25,599 0 25,599 1,953 7.09% ‐90.75% 1.36%
529000 OTHER EMPLOYEE BENEFITS 45,364 148,934 687 7,342 0 7,342 141,591 95.07% ‐99.54% ‐94.62%
530000 PURCHASED PROF/TECH SERVICES 26,237,645 484,781 0 18,000 6,156 24,156 460,624 95.02% ‐100.00% ‐95.95%
553000 COMMUNICATION 2,000 0 3 103 0 103 (103) NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
Page 14 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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 28,031,713 6,327,669 19,776 441,571 6,156 447,728 5,879,941 92.92% ‐99.69% ‐92.39%
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 76,694 0 76,694 58,417 43.24% ‐94.83% ‐38.08%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 15,599 15,599 0 0 0 0 15,599 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 2,087 2,087 0 0 0 0 2,087 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 14,414 0 6,278 279 6,557 7,857 54.51% ‐100.00% ‐52.49%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 27,266 0 3,258 336 3,594 23,672 86.82% ‐100.00% ‐86.96%
561500 EXPENDABLE EQUIPMENT 0 58,899 0 21,610 409 22,019 36,880 62.62% ‐100.00% ‐59.98%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 121,400 0 2,421 0 2,421 118,979 98.01% ‐100.00% ‐97.82%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ BUSINESS Total 26,255,442 384,776 6,992 110,261 1,024 111,285 273,491 71.08% ‐98.18% ‐68.74%
MAINTENANCE AND OPERATION OF PLANT SERVICES 518000 BUS DRIVERS 0 0 (2,291) 131 0 131 (131) NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 0 18,136 98 3,520 0 3,520 14,616 80.59% ‐99.46% ‐78.82%
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 6,884,795 0 1,412 0 1,412 6,883,383 99.98% ‐100.00% ‐99.98%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 64,766 328,967 39 510 0 510 328,458 99.85% ‐99.99% ‐99.83%
530000 PURCHASED PROF/TECH SERVICES 27,373,820 4,206,320 100 309,392 0 309,392 3,896,927 92.64% ‐100.00% ‐91.98%
541000 WATER‐SEWER & CLEANING SERVIC 50,000 43,739 0 55,089 0 55,089 (11,350) ‐25.95% ‐100.00% 37.40%
543000 REPAIR & MAINTENANCE SERVICE 7,945,000 (35,600) 0 (34,807) 285 (34,522) (1,078) 3.03% ‐100.00% 6.66%
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 1,141,050 1,141,050 0 1,141,050 0 0.00% 0.00% 9.09%
561000 SUPPLIES 26,815,394 29,634,391 7,343 259,758 150,788 410,546 29,223,845 98.61% ‐99.98% ‐99.04%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 75 0 0 0 0 75 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 3,054,552 3,542,355 10,231 150,709 26,017 176,726 3,365,629 95.01% ‐99.71% ‐95.36%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 1,858,781 217,287 1,858,781 0 1,858,781 0 0.00% ‐88.31% 9.09%
562000 ENERGY / ELECTRICITY 7,204 0 0 0 0 0 0 NA NA NA
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 411,131 0 0 0 0 411,131 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 3,750,000 0 0 48,110 24,041 72,151 (72,151) NA NA NA
573400 PURCHASE/LEASE EQUIPMENT‐TECH (55,995) 0 0 0 1,050 1,050 (1,050) NA NA NA
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 75,198,742 55,518,864 1,373,856 3,793,655 202,181 3,995,836 51,523,028 92.80% ‐97.53% ‐92.55%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 354,439 7,593 272,652 19,423 292,075 62,364 17.60% ‐97.86% ‐16.08%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 1,300,000 4,323,449 0 1,587 0 1,587 4,321,862 99.96% ‐100.00% ‐99.96%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 34,450 265,972 6 48 0 48 265,923 99.98% ‐100.00% ‐99.98%
Page 15 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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 26,125,645 23,283 0 0 451 451 22,832 98.06% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
551900 STUD TRANSP PURCHASED‐OTH SRC 0 19,000 1,377 4,317 1,416 5,734 13,266 69.82% ‐92.75% ‐75.21%
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 61,839 229,780 0 0 0 0 229,780 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
562000 ENERGY / ELECTRICITY 128,851 174,085 1,307 72,747 7,333 80,080 94,005 54.00% ‐99.25% ‐54.41%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 20,775,000 0 0 0 0 20,775,000 100.00% ‐100.00% ‐100.00%
573200 PURCHASE/LEASE ‐ BUSES 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 0 0 0 0 0 NA NA NA
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 27,650,785 26,165,008 10,283 351,352 28,623 379,975 25,785,033 98.55% ‐99.96% ‐98.54%
SUPPORT SERVICES ‐ CENTRAL 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514300 RESEARCH PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 65,643 0 0 0 0 65,643 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 198,170 103,950 17,636 193,438 0 193,438 (89,488) ‐86.09% ‐83.03% 103.00%
519900 OTHER SALARIES & COMPENSATION 42,239,799 1,483,560 33,395 1,145,195 0 1,145,195 338,365 22.81% ‐97.75% ‐15.79%
521000 STATE HEALTH INSURANCE 25,515 35,760 2,525 17,970 0 17,970 17,790 49.75% ‐92.94% ‐45.18%
523000 TEACHERS RETIREMENT SYSTEM 50,424 45,478 4,291 47,069 0 47,069 (1,591) ‐3.50% ‐90.56% 12.91%
529000 OTHER EMPLOYEE BENEFITS 6,745 48,826 2,568 42,424 0 42,424 6,402 13.11% ‐94.74% ‐5.21%
530000 PURCHASED PROF/TECH SERVICES 26,298,445 2,966,862 0 2,139,676 1,024 2,140,700 826,162 27.85% ‐100.00% ‐21.32%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 155,360 2,677 158,037 (158,037) NA NA NA
553000 COMMUNICATION 8,335 8,335 25,557 235,355 185,627 420,981 (412,646) ‐4950.76% 206.63% 2980.39%
553200 COMMUNICATION‐WEB SUBSCRPT/L 27,900 32,100 0 0 0 0 32,100 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 42,500 42,500 243 1,758 0 1,758 40,742 95.86% ‐99.43% ‐95.49%
561000 SUPPLIES 209,500 209,500 24,508 27,740 9,112 36,852 172,648 82.41% ‐88.30% ‐85.56%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 2,100 0 0 0 0 2,100 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 95,000 79,798 209 1,653 1,467 3,120 76,678 96.09% ‐99.74% ‐97.74%
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 0 40,516 (40,597) 49880.19% ‐100.00% ‐54405.67%
581000 DUES AND FEES 2,500 27,490 0 0 0 0 27,490 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ CENTRAL Total 80,846,623 5,299,166 110,931 4,048,153 261,666 4,309,818 989,348 18.67% ‐97.91% ‐16.66%
OTHER SUPPORT SERVICES 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 479,919 0 10,228 10,228 0 10,228 (10,228) NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 160,810 0 161,389 0 161,389 (578) ‐0.36% ‐100.00% 9.48%
521000 STATE HEALTH INSURANCE 79,380 0 1,654 1,654 0 1,654 (1,654) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 95,072 0 2,044 2,044 0 2,044 (2,044) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 12,718 13,401 287 7,719 0 7,719 5,682 42.40% ‐97.86% ‐37.16%
530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 45 45 (45) NA NA NA
561000 SUPPLIES 0 7,500 2,488 7,486 0 7,486 14 0.19% ‐66.83% 8.88%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561200 COMPUTER SOFTWARE 0 0 0 0 2,910 2,910 (2,910) NA NA NA
561500 EXPENDABLE EQUIPMENT 0 1,122,880 0 6,521 0 6,521 1,116,359 99.42% ‐100.00% ‐99.37%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 1,015,443 0 0 0 0 1,015,443 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 0 0 0 0 0 0 NA NA NA
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 0 (500) 0 0 0 0 (500) 100.00% ‐100.00% ‐100.00%
Page 16 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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 0 0 0 0 0 0 0 NA NA NA
OTHER SUPPORT SERVICES Total 667,089 2,319,534 16,700 197,040 2,955 199,995 2,119,540 91.38% ‐99.28% ‐90.73%
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 5,757,984 0 0 0 0 5,757,984 100.00% ‐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 119,446 278,798 0 0 0 0 278,798 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 380,973 0 119,763 4,263 124,026 256,947 67.44% ‐100.00% ‐65.71%
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% ‐69.99%
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 21,670,915 0 2,102,331 4,263 2,106,594 19,564,321 90.28% ‐100.00% ‐89.42%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 125,000 125,000 15,835 600,023 0 600,023 (475,023) ‐380.02% ‐87.33% 423.66%
519900 OTHER SALARIES & COMPENSATION 0 0 0 (1,710) 0 (1,710) 1,710 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 3,313 3,313 470 18,892 0 18,892 (15,579) ‐470.23% ‐85.81% 522.07%
530000 PURCHASED PROF/TECH SERVICES 430,000 670,000 22,037 635,223 2,748 637,971 32,029 4.78% ‐96.71% 3.43%
530056 PURCHASED SERVICES‐TEMPORARY 0 0 0 0 0 0 0 NA NA NA
530100 CONTRACTED SECURITY‐ATHLETICS 30,000 15,000 0 0 15,000 15,000 0 0.00% ‐100.00% ‐100.00%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 50,000 0 0 0 0 0 0 NA NA NA
530300 COMMERCIAL CARRIERS‐ATHLETICS 55,000 0 0 0 4,350 4,350 (4,350) NA NA NA
530400 AWARDS & PRINTING/BINDING‐ATH 20,000 25,000 1,109 19,200 1,996 21,196 3,804 15.22% ‐95.57% ‐16.22%
530500 ATHLETIC EVENT STAFF 128,000 298,000 9,540 284,048 750 284,798 13,202 4.43% ‐96.80% 3.98%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 8,000 17,000 1,964 11,949 1,352 13,301 3,699 21.76% ‐88.45% ‐23.32%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 45,000 45,000 3,254 14,203 0 14,203 30,797 68.44% ‐92.77% ‐65.57%
558200 PLAYOFF PAYOUT 30,000 65,000 8,752 60,727 783 61,509 3,491 5.37% ‐86.54% 1.92%
561000 SUPPLIES 226,082 26,082 582 19,400 10,223 29,623 (3,541) ‐13.57% ‐97.77% ‐18.86%
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 46,000 0 41,472 2,653 44,125 1,875 4.08% ‐100.00% ‐1.65%
561510 ATHLETICS UNIFORMS 350,000 489,000 95,049 359,072 127,485 486,557 2,443 0.50% ‐80.56% ‐19.89%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 200,000 675,000 18,097 578,213 63,251 641,464 33,536 4.97% ‐97.32% ‐6.55%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 175,000 6,000 0 5,739 16,755 22,494 (16,494) ‐274.90% ‐100.00% 4.35%
581000 DUES AND FEES 60,000 53,000 0 50,715 3,390 54,105 (1,105) ‐2.09% ‐100.00% 4.39%
581300 ATHLETICS‐HOTEL 40,000 82,600 4,187 40,570 7,920 48,490 34,110 41.29% ‐94.93% ‐46.42%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS Total 2,025,395 2,640,995 180,874 2,737,735 258,655 2,996,391 (355,395) ‐13.46% ‐93.15% 13.09%
COMMUNITY SERVICES OPERATIONS 530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
COMMUNITY SERVICES OPERATIONS Total 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 26,102,643 1,000,000 66,870 66,870 1,059,554 1,126,424 (126,424) ‐12.64% ‐93.31% ‐92.71%
530001 ARCHITECT/ENGINEER 5,790,672 3,647,066 90,291 1,606,576 1,253,189 2,859,765 787,301 21.59% ‐97.52% ‐51.94%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 135,234,869 938,389 7,850,102 17,747,587 25,597,689 109,637,180 81.07% ‐99.31% ‐93.67%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 4,488,000 4,614,424 0 0 0 0 4,614,424 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 158,786,775 144,496,358 1,095,549 9,523,548 20,060,329 29,583,878 114,912,481 79.53% ‐99.24% ‐92.81%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 856,345 862,825 103,255 599,687 0 599,687 263,138 30.50% ‐88.03% ‐24.18%
599000 OTHER USES 0 0 1,824,118 19,138,693 0 19,138,693 (19,138,693) NA NA NA
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
5/31/2023
(UNAUDITED)
1 11
% 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 23,086,645 23,093,125 1,927,373 19,738,380 0 19,738,380 3,354,745 14.53% ‐91.65% ‐6.76%
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% ‐97.96% ‐79.36%
Page 18 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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% ‐27.73%
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% ‐27.73%
TOTAL REVENUE 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75% ‐100.00% ‐27.73%
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% ‐81.18%
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% ‐23.37%
DEBT SERVICE Total 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75% ‐100.00% ‐27.73%
TOTAL EXPENDITURES 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75% ‐100.00% ‐27.73%
Page 19 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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 12,299,742 126,598,234 0 126,598,234 302,401,766 70.49% ‐97.13% ‐67.81%
412200 DONATIONS (10,000) 21,000 0 10,000 0 10,000 11,000 52.38% ‐100.00% ‐48.05%
419950 OTHER LOCAL REVENUES 0 0 0 1,415,812 0 1,415,812 (1,415,812) 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 12,299,742 128,024,047 0 128,024,047 300,996,953 70.16% ‐97.13% ‐67.45%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 1,944,429 6,022,211 0 6,022,211 (3,222,211) ‐115.08% ‐30.56% 134.63%
INTEREST Total 2,800,000 2,800,000 1,944,429 6,022,211 0 6,022,211 (3,222,211) ‐115.08% ‐30.56% 134.63%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 0 544,811 0 544,811 (544,811) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DOE 0 0 0 0 0 NA NA NA
STATE SOURCES Total 0 0 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 14,244,171 134,591,068 0 134,591,068 297,229,932 68.83% ‐96.70% ‐66.00%
INSTRUCTION 511000 TEACHERS 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 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 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 (960,000) 96,529 1,589,784 1,278,862 2,868,645 (3,828,645) 398.82% ‐110.06% ‐280.66%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 34,420 369,587 531,197 900,784 59,216 6.17% ‐96.41% ‐58.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 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
574800 DEPRECIATION EXPENSE‐COMPUTERS 0 0 0 0 0 NA NA NA
INSTRUCTION Total 5,000 5,500 130,950 1,959,371 1,810,058 3,769,429 (3,763,929) ‐68435.07% 2280.90% 38763.55%
PUPIL SERVICES 519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
553200 COMMUNICATION‐WEB SUBSCRPT/ 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 0 0 2,110 0 2,110 (2,110) NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 0 10,500 0 2,110 0 2,110 8,390 79.90% ‐100.00% ‐78.07%
MAINTENANCE AND OPERATION OF PLANT SERVICES 519000 OTHER MANAGEMENT PERSONNEL 10,000,000 10,000,000 0 529,720 0 529,720 9,470,280 94.70% ‐100.00% ‐94.22%
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 63,267 0 63,267 (63,267) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 97,449 0 97,449 (97,449) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 18,258 0 18,258 (18,258) 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% ‐59.34%
543000 REPAIR & MAINTENANCE SERVICE 0 2,279 0 0 0 0 2,279 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 30,000 1,106,093 0 759,075 138,426 897,502 208,591 18.86% ‐100.00% ‐25.13%
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
Page 20 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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
574200 DEPRECIATION EXPENSE‐BUILDINGS 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMENT 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 10,045,882 11,202,279 0 1,502,772 160,447 1,663,219 9,539,060 85.15% ‐100.00% ‐85.37%
STUDENT TRANSPORTATION SERVICE 573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
573200 PURCHASE/LEASE ‐ BUSES 1,000,000 1,000,000 0 773,700 0 773,700 226,300 22.63% ‐100.00% ‐15.60%
574400 DEPRECIATION EXPENSE‐EQUIPMENT 0 0 0 0 0 NA NA NA
574600 DEPRECIATION EXPENSE‐BUSES 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 1,000,000 1,000,000 0 773,700 0 773,700 226,300 22.63% ‐100.00% ‐15.60%
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 18,000,000 759,284 1,771,662 13,414,010 15,185,672 2,814,328 15.64% ‐95.78% ‐89.26%
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 759,284 1,771,662 13,414,010 15,185,672 2,814,328 15.64% ‐95.78% ‐89.26%
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 72,316 201,579 0 201,579 4,711,383 95.90% ‐98.53% ‐95.52%
521000 STATE HEALTH INSURANCE 467,208 467,208 8,316 25,184 0 25,184 442,024 94.61% ‐98.22% ‐94.12%
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 12,551 38,341 0 38,341 705,134 94.84% ‐98.31% ‐94.37%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 2,408 6,858 0 6,858 92,819 93.12% ‐97.58% ‐92.49%
530000 PURCHASED PROF/TECH SERVICES 2,538,975 451,138 48,000 550,627 11,636 562,263 (111,126) ‐24.63% ‐89.36% 33.15%
530001 ARCHITECT/ENGINEER 8,318,082 35,898,245 260,751 3,469,955 15,537,747 19,007,703 16,890,542 47.05% ‐99.27% ‐89.46%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 237,169 0 0 0 0 237,169 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT (8,575) 2,688,282 0 18,928 50,812 69,741 2,618,541 97.41% ‐100.00% ‐99.23%
561600 EXPENDABLE COMPUTER EQUIPMEN 3,259,000 6,221,875 0 1,360,767 0 1,360,767 4,861,107 78.13% ‐100.00% ‐76.14%
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 694,936,550 373,176,074 857,371 17,186,868 36,279,367 53,466,235 319,709,840 85.67% ‐99.77% ‐94.98%
573000 PURCHASE EQUIP‐NOT BUSES/COMP (2,208,498) 5,040,150 0 63,978 14,905 78,883 4,961,266 98.43% ‐100.00% ‐98.62%
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 30,365 578,327 676,659 1,254,985 3,038,176 70.77% ‐99.29% ‐85.30%
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
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 1,292,078 23,501,413 52,571,127 76,072,539 377,651,427 83.23% ‐99.72% ‐94.35%
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% ‐74.02%
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% ‐74.02%
DEBT SERVICE 581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
583000 INTEREST 0 0 120,913 1,746,734 0 1,746,734 (1,746,734) NA NA NA
583100 REDEMPTION OF PRINCIPAL 5,572,080 5,572,080 0 7,674,523 0 7,674,523 (2,102,443) ‐37.73% ‐100.00% 50.25%
DEBT SERVICE Total 5,572,080 5,572,080 120,913 9,421,257 0 9,421,257 (3,849,177) ‐69.08% ‐97.83% 84.45%
TOTAL EXPENDITURES 847,349,454 572,917,767 2,303,224 58,791,684 67,955,642 126,747,326 446,170,441 (681) ‐99.60% ‐88.81%
Page 21 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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 0 186,119 0 186,119 6,094,756 97.04% ‐100.00% ‐96.77%
416120 STUDENT SALES‐BRKF PROGRAMS 3,371,803 3,371,803 0 884 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 0 52,984 0 52,984 348,871 86.82% ‐100.00% ‐85.62%
419950 OTHER LOCAL REVENUES 836,204 836,204 158,774 2,639,097 0 2,639,097 (1,802,893) ‐215.60% ‐81.01% 244.30%
416230 CONTR SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
416111 STUDENT SALES ‐ LUNCH 0 0 0 0 0 0 0 NA NA NA
416112 STUDENT SALES‐LUNCH P 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 11,694,446 11,694,446 158,774 2,879,376 0 2,879,376 8,815,070 75.38% ‐98.64% ‐73.14%
INTEREST 415000 INVESTMENT INCOME 0 0 21,345 163,462 0 163,462 (163,462) NA NA NA
INTEREST Total 0 0 21,345 163,462 0 163,462 (163,462) 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 60,628 868,992 0 868,992 345,502 28.45% ‐95.01% ‐21.94%
STATE SOURCES Total 1,214,494 1,214,494 60,628 868,992 0 868,992 345,502 28.45% ‐95.01% ‐21.94%
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 26,631,649 26,631,649 3,561,221 36,548,831 0 36,548,831 (9,917,181) ‐37.24% ‐86.63% 49.71%
445110 CHILD NUTR PROG GRANTS 19,423,204 19,423,204 1,159,911 11,964,940 0 11,964,940 7,458,264 38.40% ‐94.03% ‐32.80%
445120 (CACFP) FEDERAL GRANTS 0 0 0 0 0 0 0 NA NA NA
445130 FED REIMB ‐ AFTER‐SCHOOL SNACK 366,134 366,134 40,572 491,051 0 491,051 (124,917) ‐34.12% ‐88.92% 46.31%
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 1,212,308 9,073,892 0 9,073,892 (2,153,064) ‐31.11% ‐82.48% 43.03%
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 5,974,013 60,550,257 0 60,550,257 (7,158,442) ‐13.41% ‐88.81% 23.72%
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 6,214,760 64,462,087 0 64,462,087 4,638,668 6.71% ‐91.01% 1.77%
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
SCHOOL NUTRITION PROGRAM 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 193,624 0 8,574 120,194 0 120,194 (120,194) NA NA NA
514800 ACCOUNTANT 0 66,790 0 0 0 0 66,790 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS MECHANIC 0 0 0 0 0 NA NA NA
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DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2023
(UNAUDITED)
1 11
% 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
518400 SCHOOL NUTR PROGRAM CAFETERIA 18,545,009 18,545,009 1,436,893 13,658,988 0 13,658,988 4,886,021 26.35% ‐92.25% ‐19.65%
519000 OTHER MANAGEMENT PERSONNEL 1,927,669 1,927,669 128,729 1,253,420 0 1,253,420 674,248 34.98% ‐93.32% ‐29.07%
519100 OTHER ADMINISTRATIVE PERSONNE 251,356 251,356 0 0 0 0 251,356 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 0 0 0 2,000 0 2,000 (2,000) NA NA NA
521000 STATE HEALTH INSURANCE 5,210,730 5,210,730 419,728 3,886,237 0 3,886,237 1,324,493 25.42% ‐91.94% ‐18.64%
523000 TEACHERS RETIREMENT SYSTEM 1,532,460 1,532,460 120,730 1,148,783 0 1,148,783 383,677 25.04% ‐92.12% ‐18.22%
525000 UNEMPLOYMENT COMPENSATION 7,005 7,005 0 0 0 0 7,005 100.00% ‐100.00% ‐100.00%
526000 WORKMEN COMPENSATION‐CLAIMS 109,054 109,054 114,976 618,078 0 618,078 (509,025) ‐466.77% 5.43% 518.29%
529000 OTHER EMPLOYEE BENEFITS 1,128,821 1,128,821 106,190 1,017,506 0 1,017,506 111,314 9.86% ‐90.59% ‐1.67%
530000 PURCHASED PROF/TECH SERVICES 340,600 321,600 0 0 34,095 34,095 287,505 89.40% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 100,000 130,000 11,877 95,178 30,501 125,678 4,322 3.32% ‐90.86% ‐20.13%
543200 REPAIR & MAINT SERVICE‐TECH 99,079 99,079 0 98,150 0 98,150 929 0.94% ‐100.00% 8.07%
544100 RENTAL OF LAND OR BUILDINGS 300,000 300,000 19,846 249,988 50,012 300,000 0 0.00% ‐93.38% ‐9.10%
544200 RENTAL OF EQUIPMENT & VEHICLES 65,000 65,000 0 8,109 0 8,109 56,891 87.52% ‐100.00% ‐86.39%
558000 TRAVEL ‐ EMPLOYEES 102,000 97,000 1,235 10,390 0 10,390 86,610 89.29% ‐98.73% ‐88.32%
559500 OTHER PURCHASED SERVICES 319,400 319,400 0 52,916 135,227 188,143 131,257 41.09% ‐100.00% ‐81.93%
561000 SUPPLIES 6,547,776 6,457,776 255,389 2,196,946 823,659 3,020,605 3,437,171 53.23% ‐96.05% ‐62.89%
561500 EXPENDABLE EQUIPMENT 327,747 438,505 6,239 207,812 147,923 355,735 82,770 18.88% ‐98.58% ‐48.30%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 100,000 0 82,686 576 83,262 16,738 16.74% ‐100.00% ‐9.80%
563000 PURCHASED FOOD 21,732,668 17,828,721 171,648 13,215,057 4,188,535 17,403,592 425,130 2.38% ‐99.04% ‐19.14%
563500 FOOD ACQUISITIONS ‐ USDA 4,025,000 8,025,000 1,212,308 11,766,069 805,903 12,571,972 (4,546,972) ‐56.66% ‐84.89% 59.95%
564200 BOOKS (OTHER THAN TEXTBOOKS) 4,000 4,000 0 0 0 0 4,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COM 5,250,000 5,029,242 167,372 1,922,135 143,290 2,065,425 2,963,817 58.93% ‐96.67% ‐58.31%
581000 DUES AND FEES 4,000 30,000 2,474 26,902 0 26,902 3,098 10.33% ‐91.75% ‐2.18%
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 4,184,206 51,637,543 6,359,720 57,997,263 10,622,953 15.48% ‐93.90% ‐17.91%
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 4,184,206 51,637,543 6,359,720 57,997,263 10,622,953 15.48% ‐93.90% ‐17.91%
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