DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 800,385,570 800,559,106 7,680,171 794,384,863 0 794,384,863 6,174,243 0.77%
INTEREST 90,000 90,000 1,489,011 14,244,860 0 14,244,860 (14,154,860) ‐15727.62%
STATE SOURCES 502,758,837 503,441,426 56,366,942 521,902,754 0 521,902,754 (18,461,328) ‐3.67%
TRANSFERS AND OTHER LOCAL 1,448,256 1,448,256 39,743 49,493 0 49,493 1,398,763 96.58%
Total Revenue 1,304,682,663 1,305,538,788 65,575,867 1,330,581,969 0 1,330,581,969 (25,043,181) ‐1.92%
INSTRUCTION 706,077,411 713,185,246 75,965,540 770,720,807 10,059,629 780,780,436 (67,595,190) ‐9.48%
PUPIL SERVICES 138,561,844 136,262,406 6,717,005 71,163,052 252,151 71,415,203 64,847,203 47.59%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 24,523,631 18,943,693 1,543,245 15,152,045 84,672 15,236,717 3,706,976 19.57%
INSTRUCTIONAL STAFF TRAINING 1,135,154 323,860 7,500 278,565 1,115 279,680 44,180 13.64%
EDUCATIONAL MEDIA SERVICES 16,664,318 16,835,423 1,289,281 13,397,235 61,397 13,458,632 3,376,791 20.06%
GENERAL ADMINISTRATION 44,175,446 43,732,053 3,703,913 40,136,991 308,581 40,445,572 3,286,481 7.52%
SCHOOL ADMINISTRATION 74,209,904 73,367,222 6,836,555 77,694,653 0 77,694,653 (4,327,431) ‐5.90%
SUPPORT SERVICES ‐ BUSINESS 18,798,663 18,984,004 1,347,713 14,534,317 714,351 15,248,669 3,735,335 19.68%
MAINTENANCE AND OPERATION OF PLANT SERVICES 180,228,363 178,286,611 19,722,640 132,599,896 15,358,330 147,958,226 30,328,385 17.01%
STUDENT TRANSPORTATION SERVICE 81,128,868 83,366,659 7,049,943 64,355,167 6,777,966 71,133,133 12,233,526 14.67%
SUPPORT SERVICES ‐ CENTRAL 28,852,494 31,416,813 2,423,808 27,419,118 298,819 27,717,936 3,698,877 11.77%
OTHER SUPPORT SERVICES 1,932,772 1,099,409 52,567 1,094,932 0 1,094,932 4,477 0.41%
SCHOOL NUTRITION PROGRAM 1,005,000 1,005,000 0 859,862 0 859,862 145,138 14.44%
ENTERPRISE OPERATIONS 1,346,246 967,246 0 4,589 0 4,589 962,658 99.53%
TRANSFERS & OTHER OUTLAYS 7,837,334 7,587,334 0 420,000 0 420,000 7,167,334 94.46%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,326,477,447 1,325,362,980 126,659,709 1,229,831,228 33,917,010 1,263,748,238 61,614,742 4.65%
Revenues OVER/UNDER Expenditures (21,794,784) (19,824,192) (61,083,842) 100,750,741 66,833,731
BEGINNING BALANCE (Estimated) 265,464,594 265,464,594
ASSIGNED BALANCE (Gold Case) 45,000,000 45,000,000
UNASSIGNED STARTING BALANCE (Estimated) 220,464,594 220,464,594
ENDING BALANCE 321,215,336 287,298,326
1
FY2023
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,325,362,980
UNEXPENDED BUDGET
$95,531,752 7.2%
YTD EXPENSE
$1,229,831,228 92.8%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2023
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 770,720,807 , 62.7%
OTHER SUPPORT SERVICES,
1,094,932 , 0.1%
DEBT SERVICE, 0 , 0.0%
SCHOOL NUTRITION
PROGRAM, 859,862 , 0.1%
TRANSFERS & OTHER
OUTLAYS, 420,000 , 0.0%
PUPIL SERVICES,
ENTERPRISE OPERATIONS,
71,163,052 , 5.8%
4,589 , 0.0%
SUPPORT SERVICES ‐ CENTRAL, IMPROVEMENT OF
27,419,118 , 2.2% INSTRUCTIONAL SERVICES,
15,152,045 , 1.2%
STUDENT TRANSPORTATION
INSTRUCTIONAL STAFF
SERVICE, 64,355,167 , 5.2%
TRAINING, 278,565 , 0.0%
SUPPORT SERVICES ‐ SCHOOL ADMINISTRATION, EDUCATIONAL MEDIA
MAINTENANCE AND OPERATION, BUSINESS, 14,534,317 , 1.2% 77,694,653 , 6.3% SERVICES, 13,397,235 , 1.1%
132,599,896 , 10.8%
GENERAL ADMINISTRATION,
GENERAL OPERATIONS YTD EXPENSES 40,136,991 , 3.3%
$1,229,831,228
3
FY2023
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250 300 350 400 450 500 550 600 650 700 750 800 850
INSTRUCTION $770.721
PUPIL SERVICES $71.163
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$15.152
INSTRUCTIONAL STAFF TRAINING $0.279
EDUCATIONAL MEDIA SERVICES $13.397
GENERAL ADMINISTRATION $40.137
SCHOOL ADMINISTRATION $77.695
SUPPORT SERVICES ‐ BUSINESS $14.534
MAINTENANCE AND OPERATION $132.600
STUDENT TRANSPORTATION SERVICE $64.355
SUPPORT SERVICES ‐ CENTRAL $27.419
OTHER SUPPORT SERVICES $1.095
SCHOOL NUTRITION PROGRAM $0.860
ENTERPRISE OPERATIONS $0.005
TRANSFERS & OTHER OUTLAYS $0.420
DEBT SERVICE $0.000
GENERAL OPERATIONS YTD EXPENSES
$1,229,831,228
4
FY2023
DCSD General Fund
YTD REVENUE Budget vs Collections
900
Millions
$800.56
$794.38
800
700
600
$521.90
$503.44
500
REVENUE BUDGET
YTD ACTUALS
400 Series8
300
200
100
$14.24
$0.09 $1.45 $0.05
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $802,097,362 Actual: $808,679,215 100.82%
(STATE) Budgeted: $503,441,426 Actual: $465,535,812 92.47%
TOTAL Budgeted: $1,305,538,788 Actual: $1,330,581,969 101.92%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 30,993,943 31,902,365 4,118,488 33,563,343 0 33,563,343 (1,660,979) ‐5.21%
INTEREST 0 0 1,234 10,699 0 10,699 (10,699)
STATE SOURCES 15,490,841 15,272,407 278,226 15,869,165 0 15,869,165 (596,758) ‐3.91%
FEDERAL SOURCES 428,232,611 673,560,106 5,239,730 150,530,058 0 150,530,058 523,030,048 77.65%
TRANSFERS AND OTHER LOCAL 4,445,423 4,446,128 88,806 1,109,903 0 1,109,903 3,336,225 75.04%
Total Revenue 479,162,818 725,181,006 9,726,484 201,083,168 0 201,083,168 524,097,837 72.27%
INSTRUCTION 122,237,673 263,643,659 8,083,644 56,464,025 8,636,168 65,100,193 198,543,466 75.31%
PUPIL SERVICES 46,476,820 48,490,488 3,323,436 22,503,894 1,082,186 23,586,080 24,904,408 51.36%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,698,630 5,777,992 113,360 3,230,588 72,023 3,302,612 2,475,380 42.84%
INSTRUCTIONAL STAFF TRAINING 47,270,869 61,734,200 2,594,842 21,319,725 378,399 21,698,124 40,036,076 64.85%
EDUCATIONAL MEDIA SERVICES 2,893,575 3,175,674 6,532 47,754 48,648 96,402 3,079,272 96.96%
FEDERAL GRANT ADMINISTRATION (1,313,779) 8,227,207 406,389 4,253,557 167,471 4,421,028 3,806,180 46.26%
GENERAL ADMINISTRATION 52,410,582 50,323,156 350,011 1,732,504 2,020 1,734,524 48,588,632 96.55%
SCHOOL ADMINISTRATION 28,031,713 6,361,832 36,539 491,502 6,156 497,658 5,864,174 92.18%
SUPPORT SERVICES ‐ BUSINESS 26,255,442 384,776 6,992 117,252 1,024 118,277 266,499 69.26%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,198,742 55,518,864 80,450 3,873,877 170,844 4,044,720 51,474,143 92.71%
STUDENT TRANSPORTATION SERVICE 27,650,785 26,224,734 20,822 372,403 4,814,110 5,186,513 21,038,221 80.22%
SUPPORT SERVICES ‐ CENTRAL 80,846,623 5,299,166 104,292 4,118,122 217,439 4,335,561 963,606 18.18%
OTHER SUPPORT SERVICES 667,089 2,319,534 14,212 231,998 2,955 234,953 2,084,581 89.87%
SCHOOL NUTRITION PROGRAM 53,747,141 21,670,915 3,551 2,105,881 4,263 2,110,145 19,560,770 90.26%
ENTERPRISE OPERATIONS 2,025,395 2,640,995 140,849 2,878,584 207,330 3,085,914 (444,919) ‐16.85%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775 144,496,358 3,764,734 13,288,282 16,295,596 29,583,878 114,912,481 79.53%
TRANSFERS & OTHER OUTLAYS 23,086,645 23,096,263 1,765,235 21,503,615 0 21,503,615 1,592,648 6.90%
Total Expenditures 774,970,721 729,385,814 20,815,890 158,533,564 32,106,632 190,640,196 538,745,618 73.86%
Revenues OVER/UNDER Expenditures (295,807,904) (4,204,809) (11,089,406) 42,549,605 10,442,972 (14,647,781)
BEGINNING BALANCE (Estimated) 562,660 562,660
ENDING BALANCE 43,112,265 11,005,633
6
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
INTEREST 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Total Revenue 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
DEBT SERVICE 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Total Expenditures 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75%
Revenues OVER/UNDER Expenditures 0 0 0 0 0 0
BEGINNING BALANCE (Estimated) 47,605 47,605
ENDING BALANCE 47,605 47,605
7
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 428,990,000 429,021,000 13,097,465 141,121,511 0 141,121,511 287,899,489 67.11%
INTEREST 2,800,000 2,800,000 1,940,847 7,963,058 0 7,963,058 (5,163,058) ‐184.39%
STATE SOURCES 0 0 55,041 599,851 0 599,851 (599,851) NA
TRANSFERS AND OTHER LOCAL 0 0 9,618,297 9,618,297 0 9,618,297 (9,618,297) NA
Total Revenue 431,790,000 431,821,000 24,711,649 159,302,717 0 159,302,717 272,518,283 63.11%
INSTRUCTION 5,000 5,500 94,548 2,053,919 1,800,429 3,854,347 (3,848,847) ‐69979.04%
PUPIL SERVICES 0 10,500 0 2,110 0 2,110 8,390 79.90%
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,045,882 11,202,279 173,600 1,771,963 82,468 1,854,432 9,347,847 83.45%
STUDENT TRANSPORTATION SERVICE 1,000,000 1,000,000 0 773,700 0 773,700 226,300 22.63%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 253,095 2,024,756 13,160,915 15,185,672 2,814,328
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 453,723,966 3,015,749 26,421,570 57,667,402 84,088,972 369,634,994 81.47%
TRANSFERS & OTHER OUTLAYS 83,403,442 83,403,442 9,618,297 29,477,697 0 29,477,697 53,925,745 64.66%
DEBT SERVICE 5,572,080 5,572,080 0 9,421,257 0 9,421,257 (3,849,177) ‐69.08%
Total Expenditures 847,349,454 572,917,767 13,155,288 71,946,972 72,711,214 144,658,186 428,259,581 74.75%
Revenues OVER/UNDER Expenditures (415,559,454) (141,096,767) 11,556,361 87,355,745 14,644,531 (155,741,298)
BEGINNING BALANCE (Estimated) 364,500,000 364,500,000
ENDING BALANCE 451,855,745 379,144,531
8
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 11,694,446 11,694,446 891 2,880,267 0 2,880,267 8,814,179 75.37%
INTEREST 0 0 21,318 184,780 0 184,780 (184,780) NA
STATE SOURCES 1,214,494 1,214,494 60,628 929,620 0 929,620 284,874 23.46%
FEDERAL SOURCES 53,391,815 53,391,815 410,458 59,971,354 0 59,971,354 (6,579,539) ‐12.32%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 69,100,755 69,100,755 493,294 63,966,021 0 63,966,021 5,134,734 7.43%
GENERAL ADMINISTRATION 0 0 0 0 0 0 0 NA
SUPPORT SERVICES ‐ BUSINESS 66,790 0 0 0 0 0 0 NA
SCHOOL NUTRITION PROGRAM 68,718,997 68,620,216 5,986,608 57,628,261 1,488,295 59,116,555 9,503,661 13.85%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 68,785,787 68,620,216 5,986,608 57,628,261 1,488,295 59,116,555 9,503,661 13.85%
Revenues OVER/UNDER Expenditures 314,968 480,539 (5,493,314) 6,337,760 4,849,465 (4,368,926)
BEGINNING BALANCE (Estimated) 18,476,000 18,476,000
ENDING BALANCE 24,813,760 23,325,465
9