DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
LOCAL REVENUES 411100 AD VALOREM TAXES 745,921,752 745,921,752 3,063,100 745,836,353 0 745,836,353 85,399 0.01% ‐99.59% ‐0.01%
411210 OTHER SALES TAXES 15,000,000 15,000,000 702,054 8,660,458 0 8,660,458 6,339,542 42.26% ‐95.32% ‐42.26%
411900 OTHER TAXES 2,800,000 2,800,000 319,397 3,752,381 0 3,752,381 (952,381) ‐34.01% ‐88.59% 34.01%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 3,224,731 32,670,301 0 32,670,301 (3,670,301) ‐12.66% ‐88.88% 12.66%
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 75,000 173,245 1,226,687 0 1,226,687 (1,151,687) ‐1535.58% 130.99% 1535.58%
419200 CONTRIBUTIONS‐PRIVATE SOURCES 0 0 58 623 0 623 (623) NA NA NA
419400 TEXTBOOK SALES 1,000 1,000 0 3,020 0 3,020 (2,020) ‐202.00% ‐100.00% 202.00%
419900 FED INDIRECT COST REIMBURSEMNT 5,758,518 5,758,518 0 190,658 0 190,658 5,567,861 96.69% ‐100.00% ‐96.69%
419950 OTHER LOCAL REVENUES 1,795,000 1,933,207 194,496 1,824,766 0 1,824,766 108,441 5.61% ‐89.94% ‐5.61%
411990 CHARTER COMMISSION LOCAL REV 0 0 0 0 0 NA NA NA
419500 SERVICES PROVIDED OTHER LUAS 0 0 1,090 14,665 0 14,665 (14,665) NA NA NA
419955 REVENUE CLEARING ACCT 0 0 2,000 204,950 0 204,950 (204,950) NA NA NA
LOCAL REVENUES Total 800,385,570 800,559,106 7,680,171 794,384,863 0 794,384,863 6,174,243 0.77% ‐99.04% ‐0.77%
INTEREST 415000 INVESTMENT INCOME 90,000 90,000 1,489,011 14,244,860 0 14,244,860 (14,154,860) ‐15727.62% 1554.46% 15727.62%
INTEREST Total 90,000 90,000 1,489,011 14,244,860 0 14,244,860 (14,154,860) ‐15727.62% 1554.46% 15727.62%
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 597,024,602 597,024,602 57,178,008 597,358,540 0 597,358,540 (333,938) ‐0.06% ‐90.42% 0.06%
431220 QBE ALLOTMENT (OPER COSTS) 40,638,153 40,638,153 3,203,775 40,053,758 0 40,053,758 584,395 1.44% ‐92.12% ‐1.44%
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 33,207,141 0 33,207,141 (21,791,539) ‐190.89% ‐26.84% 190.89%
431400 QBE CONTRA ACCOUNT (DEBIT) (152,200,413) (152,200,413) (12,683,342) (152,200,411) 0 (152,200,411) (2) 0.00% ‐91.67% 0.00%
438000 OTHER GRANTS FROM GEORGIA DOE 5,880,893 4,457,840 317,163 3,483,726 0 3,483,726 974,114 21.85% ‐92.89% ‐21.85%
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 56,366,942 521,902,754 0 521,902,754 (18,461,328) ‐3.67% ‐88.80% 3.67%
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 35,239 46,132 0 46,132 (46,132) NA NA NA
459951 SCHOOL RESTITUTION 0 0 4,504 3,361 0 3,361 (3,361) 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 39,743 49,493 0 49,493 1,398,763 96.58% ‐97.26% ‐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% ‐39.73% 1.92%
INSTRUCTION 511000 TEACHERS 376,680,184 376,363,209 38,262,212 403,002,382 259 403,002,641 (26,639,432) ‐7.08% ‐89.83% 7.08%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 35,000 43,366 679,496 12,902,841 0 12,902,841 (12,859,475) ‐29653.03% 1466.87% 29653.03%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 17,163 309,055 0 309,055 (309,055) NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 324,107 (45,416) 698,982 0 698,982 (374,874) ‐115.66% ‐114.01% 115.66%
511600 PROF DEVELOPMENT STIPENDS 0 0 0 84,151 0 84,151 (84,151) NA NA NA
511700 EXTENDED YEAR 0 20,185 20,185 20,185 0 20,185 0 0.00% 0.00% 0.00%
511800 ART ‐ MUSIC ‐ PE 33,072,174 32,844,148 2,789,783 28,293,726 0 28,293,726 4,550,423 13.85% ‐91.51% ‐13.85%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 27,584,428 27,105,195 1,822,536 19,984,862 0 19,984,862 7,120,333 26.27% ‐93.28% ‐26.27%
514200 SALARY OF CLERICAL STAFF 0 0 9,438 9,438 0 9,438 (9,438) NA NA NA
514500 INTERPRETER 238,320 238,320 14,446 144,461 0 144,461 93,859 39.38% ‐93.94% ‐39.38%
516100 TECHNOLOGY SPECIALIST 146,094 146,094 6,463 64,633 0 64,633 81,461 55.76% ‐95.58% ‐55.76%
516400 PHYS/OCCUP/SPEECH THERAPIST 8,158,638 7,132,950 597,802 6,002,202 0 6,002,202 1,130,748 15.85% ‐91.62% ‐15.85%
517200 ELEMENTARY COUNSELOR 79,287 79,287 4,484 47,084 0 47,084 32,203 40.62% ‐94.34% ‐40.62%
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
519100 OTHER ADMINISTRATIVE PERSONNEL 0 0 0 0 0 0 0 NA NA NA
Page 1 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
519900 OTHER SALARIES & COMPENSATION (29,503,102) (29,496,202) 1,148 63,495 0 63,495 (29,559,697) 100.22% ‐100.00% ‐100.22%
519910 EXTRA ACTIVITY SALARIES 575,000 751,886 0 111,807 0 111,807 640,079 85.13% ‐100.00% ‐85.13%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 74,940,781 74,873,556 8,981,767 72,831,955 0 72,831,955 2,041,602 2.73% ‐88.00% ‐2.73%
523000 TEACHERS RETIREMENT SYSTEM 89,833,422 89,384,469 7,188,219 73,305,096 0 73,305,096 16,079,373 17.99% ‐91.96% ‐17.99%
525000 UNEMPLOYMENT COMPENSATION 40,350 40,350 0 63,441 0 63,441 (23,091) ‐57.23% ‐100.00% 57.23%
526000 WORKMEN COMPENSATION‐CLAIMS 9,245,000 9,095,000 823,571 7,306,342 40,046 7,346,389 1,748,611 19.23% ‐90.94% ‐19.67%
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 18,095,134 5,865,822 53,668,128 0 53,668,128 (35,572,995) ‐196.59% ‐67.58% 196.59%
530000 PURCHASED PROF/TECH SERVICES 16,571,107 11,171,228 1,275,946 6,569,501 654,770 7,224,270 3,946,957 35.33% ‐88.58% ‐41.19%
530010 PURCHASED SERVICES‐OTHER FEES 1,994,072 1,994,072 5,279 1,465,394 0 1,465,394 528,678 26.51% ‐99.74% ‐26.51%
530070 ADA‐PURCHASED PROF/TECH SERVIC 35,000 35,000 0 100 0 100 34,900 99.71% ‐100.00% ‐99.71%
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 170,000 396,129 7,883 151,842 178,555 330,397 65,731 16.59% ‐98.01% ‐61.67%
544100 RENTAL OF LAND OR BUILDINGS 30,000 118,218 4,575 102,894 0 102,894 15,324 12.96% ‐96.13% ‐12.96%
544200 RENTAL OF EQUIPMENT & VEHICLES 99,993 30,547 4,311 23,758 1,778 25,535 5,012 16.41% ‐85.89% ‐22.23%
553000 COMMUNICATION 43,340 10,787 422 (22,434) 479 (21,955) 32,742 303.52% ‐96.09% ‐307.96%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 436,566 5,193,708 30,795 4,836,480 53,439 4,889,920 303,789 5.85% ‐99.41% ‐6.88%
556300 TUITION TO PRIVATE SOURCES 0 0 64,507 64,507 0 64,507 (64,507) NA NA NA
558000 TRAVEL ‐ EMPLOYEES 910,474 897,716 43,371 378,587 2,998 381,584 516,131 57.49% ‐95.17% ‐57.83%
559400 PAYMENTS TO CHARTER SCHOOLS 46,826,936 46,826,936 4,313,179 52,811,357 0 52,811,357 (5,984,421) ‐12.78% ‐90.79% 12.78%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 7,084,613 6,367,207 476,942 4,224,821 377,575 4,602,396 1,764,811 27.72% ‐92.51% ‐33.65%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 195,616 300,746 22,093 194,190 11,870 206,059 94,686 31.48% ‐92.65% ‐35.43%
561200 COMPUTER SOFTWARE 7,648,392 6,696,478 635,031 5,298,670 1,010,192 6,308,861 387,617 5.79% ‐90.52% ‐20.87%
561500 EXPENDABLE EQUIPMENT 2,223,007 2,366,477 426,262 1,514,159 523,539 2,037,697 328,780 13.89% ‐81.99% ‐36.02%
561600 EXPENDABLE COMPUTER EQUIPMENT 591,779 2,493,861 1,424,517 1,957,135 440,621 2,397,756 96,106 3.85% ‐42.88% ‐21.52%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 37,250 1,131,376 0 806,739 0 806,739 324,637 28.69% ‐100.00% ‐28.69%
564100 TEXTBOOKS ‐ PRINTED 7,131,545 17,394,573 40,713 10,549,645 6,736,650 17,286,295 108,278 0.62% ‐99.77% ‐39.35%
564200 BOOKS (OTHER THAN TEXTBOOKS) 853,634 121,791 3,494 86,650 4,347 90,997 30,794 25.28% ‐97.13% ‐28.85%
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 1,111,506 122,319 331,275 17,655 348,930 762,576 68.61% ‐89.00% ‐70.20%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 772,973 985,108 24,782 461,273 4,857 466,130 518,978 52.68% ‐97.48% ‐53.18%
589000 OTHER EXPENDITURES 1,000,000 373,726 0 0 0 0 373,726 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 706,077,411 713,185,246 75,965,540 770,720,807 10,059,629 780,780,436 (67,595,190) ‐9.48% ‐89.35% 8.07%
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 2,000 22,349 0 22,349 7,651 25.50% ‐93.33% ‐25.50%
514000 AIDES AND PARAPROFESSIONALS 169,883 169,883 3,000 40,343 0 40,343 129,541 76.25% ‐98.23% ‐76.25%
514200 SALARY OF CLERICAL STAFF 2,039,336 2,039,336 180,881 2,040,195 0 2,040,195 (859) ‐0.04% ‐91.13% 0.04%
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
514600 ATHLETICS PERSONNEL 714,952 714,952 63,521 762,254 0 762,254 (47,302) ‐6.62% ‐91.12% 6.62%
516300 SCH NURSE/SPEC EDUC NURSE LPN 4,911,504 4,911,504 418,274 4,376,319 0 4,376,319 535,185 10.90% ‐91.48% ‐10.90%
516400 PHYS/OCCUP/SPEECH THERAPIST 118,977 118,977 0 109,080 0 109,080 9,897 8.32% ‐100.00% ‐8.32%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 1,946,665 1,506,869 63,447 668,711 0 668,711 838,158 55.62% ‐95.79% ‐55.62%
517200 ELEMENTARY COUNSELOR 8,709,649 8,709,649 1,465,063 8,909,034 0 8,909,034 (199,385) ‐2.29% ‐83.18% 2.29%
517300 SECONDARY COUNSELOR 14,902,824 14,902,824 1,064,766 17,457,913 0 17,457,913 (2,555,089) ‐17.14% ‐92.86% 17.14%
517400 SCHOOL PSYCHOLOGIST 4,414,036 4,414,036 288,480 2,903,515 0 2,903,515 1,510,521 34.22% ‐93.46% ‐34.22%
517600 SCHOOL SOCIAL WORKER 3,859,986 3,859,986 346,955 3,252,641 0 3,252,641 607,345 15.73% ‐91.01% ‐15.73%
517700 FAMILY SERVICES/PARENT COORD 2,732,850 2,732,850 221,286 2,411,188 0 2,411,188 321,661 11.77% ‐91.90% ‐11.77%
517800 GRADUATION COACH 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 58,254,987 58,229,987 153,492 1,829,100 0 1,829,100 56,400,887 96.86% ‐99.74% ‐96.86%
519100 OTHER ADMINISTRATIVE PERSONNEL 7,820,469 7,266,806 490,960 5,278,228 0 5,278,228 1,988,578 27.37% ‐93.24% ‐27.37%
Page 2 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
519900 OTHER SALARIES & COMPENSATION 767,000 767,000 4,938 1,295,154 0 1,295,154 (528,154) ‐68.86% ‐99.36% 68.86%
519910 EXTRA ACTIVITY SALARIES 90,000 120,000 0 350 0 350 119,650 99.71% ‐100.00% ‐99.71%
521000 STATE HEALTH INSURANCE 7,493,142 7,493,142 815,737 7,151,069 0 7,151,069 342,072 4.57% ‐89.11% ‐4.57%
523000 TEACHERS RETIREMENT SYSTEM 10,306,358 10,306,358 746,498 7,801,933 0 7,801,933 2,504,425 24.30% ‐92.76% ‐24.30%
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 1,416,851 154,226 1,657,412 0 1,657,412 (240,562) ‐16.98% ‐89.11% 16.98%
530000 PURCHASED PROF/TECH SERVICES 5,088,965 4,926,904 137,747 2,755,456 193,427 2,948,882 1,978,022 40.15% ‐97.20% ‐44.07%
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 38,720 56,655 0 56,655 130,345 69.70% ‐79.29% ‐69.70%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 305,000 180,000 0 1,572 0 1,572 178,428 99.13% ‐100.00% ‐99.13%
544200 RENTAL OF EQUIPMENT & VEHICLES 9,500 100,000 16,905 53,708 39,304 93,011 6,989 6.99% ‐83.10% ‐46.29%
544400 OTHER RENTALS 0 48,000 9,194 19,549 7,146 26,694 21,306 44.39% ‐80.85% ‐59.27%
551900 STUD TRANSP PURCHASED‐OTH SRCE 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 4,650 4,650 0 1,240 254 1,493 3,157 67.88% ‐100.00% ‐73.34%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 470 26,666 0 20,719 0 20,719 5,947 22.30% ‐100.00% ‐22.30%
558000 TRAVEL ‐ EMPLOYEES 80,600 75,600 1,183 7,046 0 7,046 68,554 90.68% ‐98.43% ‐90.68%
559500 OTHER PURCHASED SERVICES 1,000 0 0 0 0 0 0 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 629,000 482,996 4,566 87,487 3,558 91,045 391,951 81.15% ‐99.05% ‐81.89%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,000 19,059 0 4,951 0 4,951 14,108 74.02% ‐100.00% ‐74.02%
561200 COMPUTER SOFTWARE 122,950 113,449 0 28,106 0 28,106 85,343 75.23% ‐100.00% ‐75.23%
561500 EXPENDABLE EQUIPMENT 1,540 30,040 9,086 88,759 0 88,759 (58,719) ‐195.47% ‐69.76% 195.47%
561600 EXPENDABLE COMPUTER EQUIPMENT 52,000 102,536 15,760 53,130 6,496 59,625 42,911 41.85% ‐84.63% ‐48.18%
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% 0.00%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 64,200 62,137 320 6,978 1,968 8,946 53,191 85.60% ‐99.49% ‐88.77%
589000 OTHER EXPENDITURES 1,006,500 181,818 0 750 0 750 181,068 99.59% ‐100.00% ‐99.59%
PUPIL SERVICES Total 138,561,844 136,262,406 6,717,005 71,163,052 252,151 71,415,203 64,847,203 47.59% ‐95.07% ‐47.77%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 8,500 0 5,588 0 5,588 2,912 34.26% ‐100.00% ‐34.26%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 5,083,000 736,575 102,620 588,264 0 588,264 148,311 20.14% ‐86.07% ‐20.14%
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 184,147 184,147 0 184,147 (184,147) NA NA NA
517700 FAMILY SERVICES/PARENT COORD 270,695 270,695 22,286 250,594 0 250,594 20,101 7.43% ‐91.77% ‐7.43%
519000 OTHER MANAGEMENT PERSONNEL 3,699,786 3,313,036 233,335 2,000,341 0 2,000,341 1,312,695 39.62% ‐92.96% ‐39.62%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,659,296 5,659,296 425,798 6,145,324 0 6,145,324 (486,028) ‐8.59% ‐92.48% 8.59%
519900 OTHER SALARIES & COMPENSATION 287,043 307,111 1,983 233,896 0 233,896 73,215 23.84% ‐99.35% ‐23.84%
519910 EXTRA ACTIVITY SALARIES 51,500 64,133 0 0 0 0 64,133 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,026,270 1,026,270 69,180 559,967 0 559,967 466,303 45.44% ‐93.26% ‐45.44%
523000 TEACHERS RETIREMENT SYSTEM 1,820,259 1,835,029 136,344 1,834,108 0 1,834,108 922 0.05% ‐92.57% ‐0.05%
529000 OTHER EMPLOYEE BENEFITS 271,789 262,514 14,969 162,373 0 162,373 100,141 38.15% ‐94.30% ‐38.15%
530000 PURCHASED PROF/TECH SERVICES 1,846,586 1,638,474 25,133 846,905 0 846,905 791,569 48.31% ‐98.47% ‐48.31%
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% ‐93.14%
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% 0.00%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
Page 3 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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
553000 COMMUNICATION 5,450 6,645 0 3,361 0 3,361 3,284 49.43% ‐100.00% ‐49.43%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,220,000 1,273,999 306 1,205,919 0 1,205,919 68,080 5.34% ‐99.98% ‐5.34%
558000 TRAVEL ‐ EMPLOYEES 329,528 328,792 7,123 89,875 53 89,928 238,864 72.65% ‐97.83% ‐72.67%
561000 SUPPLIES 428,956 312,721 28,508 160,173 12,093 172,266 140,455 44.91% ‐90.88% ‐48.78%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 18,398 100,316 8,285 89,257 116 89,373 10,943 10.91% ‐91.74% ‐11.02%
561200 COMPUTER SOFTWARE 0 3,000 796 1,908 0 1,908 1,093 36.42% ‐73.47% ‐36.42%
561500 EXPENDABLE EQUIPMENT 714,008 731,056 246,743 546,918 1,877 548,795 182,261 24.93% ‐66.25% ‐25.19%
561600 EXPENDABLE COMPUTER EQUIPMENT 11,500 53,861 6,565 38,243 1,930 40,174 13,687 25.41% ‐87.81% ‐29.00%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 1,672 0 0 0 0 1,672 100.00% ‐100.00% ‐100.00%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 51,744 55,504 3,938 22,089 240 22,329 33,175 59.77% ‐92.91% ‐60.20%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 172,206 184,206 0 76,172 0 76,172 108,034 58.65% ‐100.00% ‐58.65%
581000 DUES AND FEES 85,400 108,242 15,288 65,974 178 66,152 42,090 38.89% ‐85.88% ‐39.05%
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 18,943,693 1,543,245 15,152,045 84,672 15,236,717 3,706,976 19.57% ‐91.85% ‐20.02%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 25,000 0 0 0 0 25,000 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 10,735 10,735 0 0 0 0 10,735 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 0 0 0 234,050 0 234,050 (234,050) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 284 284 0 6,157 0 6,157 (5,873) ‐2064.40% ‐100.00% 2064.40%
530000 PURCHASED PROF/TECH SERVICES 61,600 43,100 0 28,590 0 28,590 14,510 33.67% ‐100.00% ‐33.67%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 0 0 0 0 0 0 NA NA NA
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% ‐82.13%
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 7,500 9,098 1,115 10,213 14,967 59.44% ‐70.21% ‐63.87%
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 7,500 278,565 1,115 279,680 44,180 13.64% ‐97.68% ‐13.99%
EDUCATIONAL MEDIA SERVICES 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 121,985 121,985 10,910 130,542 0 130,542 (8,557) ‐7.01% ‐91.06% 7.01%
516500 LIBRARIAN/MEDIA SPECIALIST 10,643,260 10,643,260 816,703 8,235,337 0 8,235,337 2,407,923 22.62% ‐92.33% ‐22.62%
519000 OTHER MANAGEMENT PERSONNEL 27,000 27,000 0 7,600 0 7,600 19,400 71.85% ‐100.00% ‐71.85%
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 1,576,260 163,050 1,367,496 0 1,367,496 208,764 13.24% ‐89.66% ‐13.24%
523000 TEACHERS RETIREMENT SYSTEM 2,131,315 2,131,315 164,173 1,654,154 0 1,654,154 477,162 22.39% ‐92.30% ‐22.39%
525000 UNEMPLOYMENT COMPENSATION 1,150 1,150 0 0 0 0 1,150 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 294,644 294,644 33,450 349,869 0 349,869 (55,225) ‐18.74% ‐88.65% 18.74%
530000 PURCHASED PROF/TECH SERVICES 247,696 295,229 0 285,371 8,998 294,369 860 0.29% ‐100.00% ‐3.34%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 600 600 69 580 0 580 20 3.33% ‐88.56% ‐3.33%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 16,728 308,148 38,128 299,636 1,438 301,074 7,074 2.30% ‐87.63% ‐2.76%
558000 TRAVEL ‐ EMPLOYEES 13,361 13,361 1,616 2,887 0 2,887 10,474 78.39% ‐87.91% ‐78.39%
561000 SUPPLIES 1,221,712 436,648 25,159 371,804 20,772 392,577 44,071 10.09% ‐94.24% ‐14.85%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 155 4,926 69 4,309 0 4,309 617 12.53% ‐98.60% ‐12.53%
561500 EXPENDABLE EQUIPMENT 4,500 10,336 431 8,501 1 8,501 1,835 17.75% ‐95.83% ‐17.76%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 7,975 3,590 7,919 0 7,919 56 0.71% ‐54.98% ‐0.71%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 1,930 40,342 1,435 2,527 98 2,626 37,716 93.49% ‐96.44% ‐93.73%
564200 BOOKS (OTHER THAN TEXTBOOKS) 149,502 744,779 29,886 667,368 30,089 697,457 47,322 6.35% ‐95.99% ‐10.39%
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 2,200 615 1,335 0 1,335 865 39.32% ‐72.05% ‐39.32%
EDUCATIONAL MEDIA SERVICES Total 16,664,318 16,835,423 1,289,281 13,397,235 61,397 13,458,632 3,376,791 20.06% ‐92.34% ‐20.42%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 126,000 126,000 13,666 166,522 0 166,522 (40,522) ‐32.16% ‐89.15% 32.16%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 325,000 325,000 32,215 387,523 0 387,523 (62,523) ‐19.24% ‐90.09% 19.24%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,172,268 2,147,268 147,681 1,790,790 0 1,790,790 356,479 16.60% ‐93.12% ‐16.60%
Page 4 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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
514200 SALARY OF CLERICAL STAFF 3,984,388 3,984,388 414,321 4,879,058 0 4,879,058 (894,670) ‐22.45% ‐89.60% 22.45%
519000 OTHER MANAGEMENT PERSONNEL 1,617,971 1,731,175 33,022 670,531 0 670,531 1,060,644 61.27% ‐98.09% ‐61.27%
519100 OTHER ADMINISTRATIVE PERSONNEL 2,439,222 2,439,222 64,701 709,087 0 709,087 1,730,135 70.93% ‐97.35% ‐70.93%
519900 OTHER SALARIES & COMPENSATION 157,250 207,250 0 250,913 0 250,913 (43,663) ‐21.07% ‐100.00% 21.07%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 1,413,440 1,413,440 118,406 1,258,543 0 1,258,543 154,897 10.96% ‐91.62% ‐10.96%
523000 TEACHERS RETIREMENT SYSTEM 2,174,822 2,174,822 136,078 1,659,987 0 1,659,987 514,835 23.67% ‐93.74% ‐23.67%
525000 UNEMPLOYMENT COMPENSATION 800 800 0 0 0 0 800 100.00% ‐100.00% ‐100.00%
527000 ON BEHALF PAYMENTS 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 333,608 333,608 29,827 350,371 0 350,371 (16,763) ‐5.02% ‐91.06% 5.02%
530000 PURCHASED PROF/TECH SERVICES 1,727,381 1,809,679 44,027 238,204 85,395 323,599 1,486,080 82.12% ‐97.57% ‐86.84%
530002 OTHER COST‐BOARD LEGAL FEES ** 22,500,000 22,666,000 1,557,500 24,217,500 0 24,217,500 (1,551,500) ‐6.85% ‐93.13% 6.85%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 270,000 345,000 21,863 289,269 50,731 340,000 5,000 1.45% ‐93.66% ‐16.15%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 2,986,000 1,046,351 2,855,762 111,774 2,967,536 18,464 0.62% ‐64.96% ‐4.36%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 50,000 0 30,680 0 30,680 19,320 38.64% ‐100.00% ‐38.64%
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% ‐99.54%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,000 585 0 270 0 270 315 53.81% ‐100.00% ‐53.81%
558000 TRAVEL ‐ EMPLOYEES 29,249 29,249 2,504 9,415 1,005 10,420 18,829 64.38% ‐91.44% ‐67.81%
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% 0.00%
558019 TRAVEL‐BD MEMBER, M. ERWIN 0 0 0 0 0 0 0 NA NA NA
558021 TRAVEL‐BD MEMBER, J. MORLEY 8,000 8,000 0 885 258 1,143 6,857 85.71% ‐100.00% ‐88.94%
558024 TRAVEL‐BD MEMBER, S. JESTER 0 0 0 0 0 0 0 NA NA NA
558025 TRAVEL‐BD MEMBER, V. TURNER 8,000 8,000 904 2,907 0 2,907 5,093 63.67% ‐88.70% ‐63.67%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 8,000 8,000 1,692 3,622 0 3,622 4,378 54.72% ‐78.85% ‐54.72%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 8,000 8,000 2,672 7,010 0 7,010 990 12.37% ‐66.60% ‐12.37%
558028 TRAVEL‐BD MEMBER, A. HILL 8,000 8,000 0 182 0 182 7,818 97.72% ‐100.00% ‐97.72%
558029 TRAVEL‐BD MEMBER, D. PIERCE 8,000 8,000 2,810 5,868 0 5,868 2,132 26.65% ‐64.87% ‐26.65%
558030 TRAVEL‐BD MEMBER, W. MCGINNISS 0 4,404 468 665 0 665 3,739 84.91% ‐89.38% ‐84.91%
558099 TRAVEL‐ANNUAL BOARD RETREAT 28,000 28,000 5,000 18,983 0 18,983 9,017 32.20% ‐82.14% ‐32.20%
561000 SUPPLIES 412,829 289,800 14,376 139,328 18,413 157,741 132,059 45.57% ‐95.04% ‐51.92%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 9,500 45,079 6,226 24,538 13,017 37,555 7,524 16.69% ‐86.19% ‐45.57%
561200 COMPUTER SOFTWARE 121,534 121,534 0 48,500 605 49,105 72,429 59.60% ‐100.00% ‐60.09%
561500 EXPENDABLE EQUIPMENT 83,000 112,250 0 3,246 27,365 30,611 81,640 72.73% ‐100.00% ‐97.11%
561600 EXPENDABLE COMPUTER EQUIPMENT 29,600 53,700 3,140 16,631 0 16,631 37,069 69.03% ‐94.15% ‐69.03%
564200 BOOKS (OTHER THAN TEXTBOOKS) 500 916 0 0 0 0 916 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 15,787 12,369 0 82 0 82 12,287 99.34% ‐100.00% ‐99.34%
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 3,980 3,980 0 3,980 520 11.56% ‐11.56% ‐11.56%
581000 DUES AND FEES 111,946 131,946 483 92,511 19 92,530 39,416 29.87% ‐99.63% ‐29.89%
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 43,732,053 3,703,913 40,136,991 308,581 40,445,572 3,286,481 7.52% ‐91.53% ‐8.22%
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 1,725,499 19,928,704 0 19,928,704 (4,662,610) ‐30.54% ‐88.70% 30.54%
513100 ASSISTANT PRINCIPAL 24,016,283 24,016,283 2,050,425 22,807,526 0 22,807,526 1,208,757 5.03% ‐91.46% ‐5.03%
514200 SALARY OF CLERICAL STAFF 13,604,555 13,604,555 1,157,566 13,530,755 0 13,530,755 73,800 0.54% ‐91.49% ‐0.54%
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 12,957 12,957 10,114 15,171 0 15,171 (2,214) ‐17.09% ‐21.94% 17.09%
519900 OTHER SALARIES & COMPENSATION 851,171 851,171 (500) 1,076,100 0 1,076,100 (224,929) ‐26.43% ‐100.06% 26.43%
521000 STATE HEALTH INSURANCE 7,325,640 7,325,640 797,510 7,713,573 0 7,713,573 (387,933) ‐5.30% ‐89.11% 5.30%
523000 TEACHERS RETIREMENT SYSTEM 10,624,597 10,624,597 911,637 10,451,273 0 10,451,273 173,324 1.63% ‐91.42% ‐1.63%
Page 5 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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 12,200 12,200 0 0 0 0 12,200 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 1,411,407 1,411,407 182,249 2,118,779 0 2,118,779 (707,372) ‐50.12% ‐87.09% 50.12%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,000 0 3,023 0 3,023 1,977 39.54% ‐100.00% ‐39.54%
561500 EXPENDABLE EQUIPMENT 85,000 39,000 1,305 38,243 0 38,243 757 1.94% ‐96.65% ‐1.94%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 23,000 750 11,506 0 11,506 11,494 49.97% ‐96.74% ‐49.97%
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 6,836,555 77,694,653 0 77,694,653 (4,327,431) ‐5.90% ‐90.68% 5.90%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 54,204 54,204 18,398 205,950 0 205,950 (151,746) ‐279.95% ‐66.06% 279.95%
514800 ACCOUNTANT 3,662,016 3,662,016 247,080 2,937,626 0 2,937,626 724,390 19.78% ‐93.25% ‐19.78%
518100 MAINT PERSONNEL‐TRANS MECHANIC 133,357 133,357 19,500 234,936 0 234,936 (101,579) ‐76.17% ‐85.38% 76.17%
519000 OTHER MANAGEMENT PERSONNEL 2,143,005 1,979,801 126,312 1,502,604 0 1,502,604 477,197 24.10% ‐93.62% ‐24.10%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,061,797 1,061,797 104,218 1,047,570 0 1,047,570 14,228 1.34% ‐90.18% ‐1.34%
519900 OTHER SALARIES & COMPENSATION 119,770 119,770 0 7,500 0 7,500 112,270 93.74% ‐100.00% ‐93.74%
521000 STATE HEALTH INSURANCE 969,570 969,570 66,182 761,904 0 761,904 207,666 21.42% ‐93.17% ‐21.42%
523000 TEACHERS RETIREMENT SYSTEM 1,306,387 1,306,387 101,589 1,213,876 0 1,213,876 92,512 7.08% ‐92.22% ‐7.08%
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 21,363 247,923 0 247,923 (56,769) ‐29.70% ‐88.82% 29.70%
530000 PURCHASED PROF/TECH SERVICES 4,750,000 5,104,285 591,726 3,785,095 668,149 4,453,244 651,041 12.75% ‐88.41% ‐25.84%
530010 PURCHASED SERVICES‐OTHER FEES 85,356 85,356 0 33,257 0 33,257 52,098 61.04% ‐100.00% ‐61.04%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 100,000 125,000 0 119,372 622 119,994 5,006 4.01% ‐100.00% ‐4.50%
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 33,531 1,059,901 413 1,060,314 1,014,345 48.89% ‐98.38% ‐48.91%
553000 COMMUNICATION 16,000 38,050 3,413 36,478 468 36,945 1,105 2.90% ‐91.03% ‐4.13%
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 133,546 123,496 947 19,407 0 19,407 104,089 84.29% ‐99.23% ‐84.29%
561000 SUPPLIES 41,200 98,300 3,037 73,319 18,926 92,245 6,055 6.16% ‐96.91% ‐25.41%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 10,500 18,000 3,870 11,556 545 12,101 5,899 32.77% ‐78.50% ‐35.80%
561200 COMPUTER SOFTWARE 434,537 388,770 0 60,460 14,650 75,110 313,660 80.68% ‐100.00% ‐84.45%
561500 EXPENDABLE EQUIPMENT 13,900 71,167 0 58,180 1,804 59,984 11,183 15.71% ‐100.00% ‐18.25%
561600 EXPENDABLE COMPUTER EQUIPMENT 2,000 1,400 192 765 455 1,220 180 12.86% ‐86.29% ‐45.37%
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 6,354 128,051 7,570 135,621 36,683 21.29% ‐96.31% ‐25.68%
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% ‐0.44%
SUPPORT SERVICES ‐ BUSINESS Total 18,798,663 18,984,004 1,347,713 14,534,317 714,351 15,248,669 3,735,335 19.68% ‐92.90% ‐23.44%
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 20,593,541 1,519,022 16,827,565 0 16,827,565 3,765,975 18.29% ‐92.62% ‐18.29%
518600 CUSTODIAL PERSONNEL 19,555,394 19,555,394 1,806,985 21,470,246 0 21,470,246 (1,914,852) ‐9.79% ‐90.76% 9.79%
519000 OTHER MANAGEMENT PERSONNEL 6,937,835 6,937,835 309,016 3,359,499 0 3,359,499 3,578,337 51.58% ‐95.55% ‐51.58%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,848,311 3,848,311 311,979 3,593,210 1,164 3,594,374 253,937 6.60% ‐91.89% ‐6.63%
519900 OTHER SALARIES & COMPENSATION 881,020 881,020 165,014 2,948,351 0 2,948,351 (2,067,331) ‐234.65% ‐81.27% 234.65%
521000 STATE HEALTH INSURANCE 11,044,593 11,044,593 694,125 8,276,556 0 8,276,556 2,768,037 25.06% ‐93.72% ‐25.06%
523000 TEACHERS RETIREMENT SYSTEM 6,216,485 6,216,485 399,678 4,631,772 0 4,631,772 1,584,712 25.49% ‐93.57% ‐25.49%
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 2,561,235 231,149 2,733,120 0 2,733,120 (171,885) ‐6.71% ‐90.98% 6.71%
530000 PURCHASED PROF/TECH SERVICES 1,867,500 3,012,031 976,149 1,189,586 613,185 1,802,771 1,209,260 40.15% ‐67.59% ‐60.51%
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
Page 6 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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
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 1,349,041 9,402,830 585,270 9,988,099 71,901 0.71% ‐86.59% ‐6.53%
541001 HAZMAT/ABATEMENT 1,500,000 825,000 107,202 352,611 193,257 545,869 279,131 33.83% ‐87.01% ‐57.26%
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 12,407,250 1,373,146 8,856,490 2,789,925 11,646,415 760,835 6.13% ‐88.93% ‐28.62%
543001 MAINTENANCE‐BUILDING‐REGION 1 300,000 380,000 35,674 334,447 9,946 344,393 35,607 9.37% ‐90.61% ‐11.99%
543002 MAINTENANCE‐BUILDING‐REGION 2 300,000 410,000 25,952 358,428 17,304 375,732 34,268 8.36% ‐93.67% ‐12.58%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 83,969 276,479 23,153 299,632 368 0.12% ‐72.01% ‐7.84%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 4,953 252,158 47,284 299,442 558 0.19% ‐98.35% ‐15.95%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 220,000 18,469 144,847 14,304 159,151 60,849 27.66% ‐91.60% ‐34.16%
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 27,610 263,909 17,888 281,797 18,203 6.07% ‐90.80% ‐12.03%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 59,384 275,652 23,251 298,903 1,097 0.37% ‐80.21% ‐8.12%
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 6,285,000 1,111,023 2,040,604 2,444,083 4,484,687 1,800,313 28.64% ‐82.32% ‐67.53%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 3,500,000 3,500,000 14,591 2,069,930 8,695 2,078,625 1,421,375 40.61% ‐99.58% ‐40.86%
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 0 0 0 0 0 0 NA NA NA
543013 SUPT. DEFERRED MAINTENANCE 10,000,000 5,825,000 883,588 4,344,268 1,522,251 5,866,519 (41,519) ‐0.71% ‐84.83% ‐25.42%
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 50,000 0 0 0 0 50,000 100.00% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 0 2,000 0 709 0 709 1,291 64.54% ‐100.00% ‐64.54%
544100 RENTAL OF LAND OR BUILDINGS 185,300 269,186 8,775 118,986 0 118,986 150,200 55.80% ‐96.74% ‐55.80%
544200 RENTAL OF EQUIPMENT & VEHICLES 2,225,000 2,275,000 122,128 1,651,263 533,702 2,184,965 90,035 3.96% ‐94.63% ‐27.42%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
549000 OTHER PURCHASED PROPERTY SERVI 1,593,260 2,893,260 4,495 105,729 1,966,234 2,071,963 821,298 28.39% ‐99.84% ‐96.35%
552000 INSURANCE (OTHR THAN EMPL BEN) 2,887,692 2,887,692 13,448 2,216,579 31,580 2,248,159 639,533 22.15% ‐99.53% ‐23.24%
553000 COMMUNICATION 37,800 36,800 753 34,245 187 34,431 2,369 6.44% ‐97.95% ‐6.94%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 138,000 23,920 137,920 0 137,920 80 0.06% ‐82.67% ‐0.06%
558000 TRAVEL ‐ EMPLOYEES 400,000 370,000 9,515 72,882 0 72,882 297,118 80.30% ‐97.43% ‐80.30%
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% ‐98.07%
561000 SUPPLIES 3,665,193 4,167,993 702,996 2,307,583 747,300 3,054,884 1,113,109 26.71% ‐83.13% ‐44.64%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 53,000 58,200 12,810 22,438 1,448 23,886 34,314 58.96% ‐77.99% ‐61.45%
561200 COMPUTER SOFTWARE 45,300 45,300 12,480 12,480 0 12,480 32,820 72.45% ‐72.45% ‐72.45%
561500 EXPENDABLE EQUIPMENT 1,690,193 6,898,124 486,247 3,776,908 1,947,481 5,724,389 1,173,735 17.02% ‐92.95% ‐45.25%
561600 EXPENDABLE COMPUTER EQUIPMENT 45,000 50,000 3,392 18,970 2,870 21,840 28,160 56.32% ‐93.22% ‐62.06%
562000 ENERGY / ELECTRICITY 11,805,467 21,155,467 1,241,764 16,685,388 0 16,685,388 4,470,079 21.13% ‐94.13% ‐21.13%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 135,053 2,048,303 0 2,048,303 451,697 18.07% ‐94.60% ‐18.07%
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% ‐20.62%
571000 LAND ACQUISITION & DEVELOPMENT 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 0 1,150,000 166,138 321,257 341,293 662,551 487,449 42.39% ‐85.55% ‐72.06%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 1,132,574 359,153 627,303 153,417 780,721 351,853 31.07% ‐68.29% ‐44.61%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,220,000 9,969,246 4,894,717 8,345,630 1,316,525 9,662,154 307,091 3.08% ‐50.90% ‐16.29%
573001 SMALL EQUIPMENT(HAND TOOLS ETC 500,000 220,000 0 0 0 0 220,000 100.00% ‐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 3,200,000 982,757 0 0 0 0 982,757 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 165,000 165,000 17,139 82,890 5,334 88,224 76,776 46.53% ‐89.61% ‐49.76%
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 180,228,363 178,286,611 19,722,640 132,599,896 15,358,330 147,958,226 30,328,385 17.01% ‐88.94% ‐25.63%
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
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 18,793,666 16,817,584 1,767,213 18,334,824 0 18,334,824 (1,517,239) ‐9.02% ‐89.49% 9.02%
Page 7 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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
518100 MAINT PERSONNEL‐TRANS MECHANIC 10,166,649 11,071,391 1,371,207 16,822,092 0 16,822,092 (5,750,701) ‐51.94% ‐87.61% 51.94%
519000 OTHER MANAGEMENT PERSONNEL 10,311,878 10,610,042 186,088 1,942,668 0 1,942,668 8,667,374 81.69% ‐98.25% ‐81.69%
519100 OTHER ADMINISTRATIVE PERSONNEL 126,803 126,803 10,884 127,976 0 127,976 (1,173) ‐0.92% ‐91.42% 0.92%
519900 OTHER SALARIES & COMPENSATION 472,450 472,450 0 1,257,300 0 1,257,300 (784,850) ‐166.12% ‐100.00% 166.12%
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 7,541,100 495,815 5,247,043 0 5,247,043 2,294,057 30.42% ‐93.43% ‐30.42%
523000 TEACHERS RETIREMENT SYSTEM 1,707,064 1,707,064 118,068 1,393,725 0 1,393,725 313,339 18.36% ‐93.08% ‐18.36%
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 2,075,469 217,513 2,531,200 0 2,531,200 (455,731) ‐21.96% ‐89.52% 21.96%
530000 PURCHASED PROF/TECH SERVICES 2,196,950 1,052,318 21,045 180,813 169,433 350,245 702,073 66.72% ‐98.00% ‐82.82%
530010 PURCHASED SERVICES‐OTHER FEES 40,000 40,000 0 0 0 0 40,000 100.00% ‐100.00% ‐100.00%
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 25,000 2,000 0 52 0 52 1,949 97.43% ‐100.00% ‐97.43%
543000 REPAIR & MAINTENANCE SERVICE 2,165,500 1,087,360 24,982 82,207 140 82,347 1,005,013 92.43% ‐97.70% ‐92.44%
551900 STUD TRANSP PURCHASED‐OTH SRCE 500,000 1,118,099 75,874 786,454 14,497 800,951 317,148 28.36% ‐93.21% ‐29.66%
553000 COMMUNICATION 180,000 134,500 385 3,233 1,042 4,275 130,225 96.82% ‐99.71% ‐97.60%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,500 29,500 0 18,230 0 18,230 11,270 38.20% ‐100.00% ‐38.20%
558000 TRAVEL ‐ EMPLOYEES 145,000 140,400 11,407 68,095 0 68,095 72,305 51.50% ‐91.88% ‐51.50%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 6,138,060 916,638 95,214 469,238 203,016 672,254 244,384 26.66% ‐89.61% ‐48.81%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561200 COMPUTER SOFTWARE 45,500 814,132 0 811,896 0 811,896 2,236 0.27% ‐100.00% ‐0.27%
561500 EXPENDABLE EQUIPMENT 265,172 6,435,234 707,632 4,162,230 366,870 4,529,101 1,906,133 29.62% ‐89.00% ‐35.32%
561600 EXPENDABLE COMPUTER EQUIPMENT 58,108 112,408 5,290 20,613 9,776 30,389 82,019 72.97% ‐95.29% ‐81.66%
562000 ENERGY / ELECTRICITY 8,100,000 11,057,000 866,117 8,684,298 2,278,687 10,962,985 94,015 0.85% ‐92.17% ‐21.46%
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 3,719,071 880,402 1,099,407 1,769,878 2,869,285 849,786 22.85% ‐76.33% ‐70.44%
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 167,000 471,600 194,809 311,573 2,874 314,447 157,153 33.32% ‐58.69% ‐33.93%
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 83,366,659 7,049,943 64,355,167 6,777,966 71,133,133 12,233,526 14.67% ‐91.54% ‐22.80%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 59,218 788,040 0 788,040 (788,040) NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 47,938 138,750 0 138,750 (138,750) 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 1,554,748 119,500 1,429,175 0 1,429,175 125,574 8.08% ‐92.31% ‐8.08%
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 3,331,963 218,765 2,346,621 0 2,346,621 985,343 29.57% ‐93.43% ‐29.57%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,610,225 11,610,225 878,092 10,818,517 0 10,818,517 791,709 6.82% ‐92.44% ‐6.82%
519900 OTHER SALARIES & COMPENSATION 284,380 284,380 64,599 814,273 0 814,273 (529,893) ‐186.33% ‐77.28% 186.33%
519910 EXTRA ACTIVITY SALARIES 10,000 11,000 0 205 0 205 10,795 98.14% ‐100.00% ‐98.14%
521000 STATE HEALTH INSURANCE 2,018,520 2,018,520 166,627 1,738,442 0 1,738,442 280,078 13.88% ‐91.75% ‐13.88%
523000 TEACHERS RETIREMENT SYSTEM 3,123,804 3,123,804 232,436 2,643,825 0 2,643,825 479,979 15.37% ‐92.56% ‐15.37%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 10,352 157,949 0 157,949 (157,949) 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 52,380 617,144 0 617,144 (162,963) ‐35.88% ‐88.47% 35.88%
530000 PURCHASED PROF/TECH SERVICES 1,174,082 1,862,005 301,679 1,202,586 129,385 1,331,971 530,034 28.47% ‐83.80% ‐35.41%
530070 ADA‐PURCHASED PROF/TECH SERVIC 60,000 60,000 1,710 2,669 2,995 5,664 54,336 90.56% ‐97.15% ‐95.55%
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 2,120,929 162,530 2,071,614 0 2,071,614 49,315 2.33% ‐92.34% ‐2.33%
544100 RENTAL OF LAND OR BUILDINGS 0 53,000 0 0 0 0 53,000 100.00% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 2,983,924 2,016,055 100,642 1,789,461 77,851 1,867,312 148,743 7.38% ‐95.01% ‐11.24%
Page 8 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,260 6,260 0 4,395 0 4,395 1,866 29.80% ‐100.00% ‐29.80%
558000 TRAVEL ‐ EMPLOYEES 210,000 235,000 9,924 85,351 299 85,650 149,350 63.55% ‐95.78% ‐63.68%
561000 SUPPLIES 629,600 671,419 (15,123) 15,546 56,383 71,929 599,491 89.29% ‐102.25% ‐97.68%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 2,000 0 1,438 0 1,438 562 28.08% ‐100.00% ‐28.08%
561200 COMPUTER SOFTWARE 0 643,099 1,075 643,099 0 643,099 0 0.00% ‐99.83% 0.00%
561500 EXPENDABLE EQUIPMENT 133,000 132,000 4,156 25,697 6,196 31,894 100,106 75.84% ‐96.85% ‐80.53%
561600 EXPENDABLE COMPUTER EQUIPMENT 42,000 34,050 2,160 29,040 10,274 39,314 (5,264) ‐15.46% ‐93.66% ‐14.71%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 2,500 0 1,531 1,181 2,712 (212) ‐8.50% ‐100.00% ‐38.76%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 45,000 44,000 4,381 4,381 9,661 14,042 29,958 68.09% ‐90.04% ‐90.04%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 310,869 310,869 768 49,368 3,797 53,165 257,704 82.90% ‐99.75% ‐84.12%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 28,852,494 31,416,813 2,423,808 27,419,118 298,819 27,717,936 3,698,877 11.77% ‐92.28% ‐12.72%
OTHER SUPPORT SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 0 0 7,877 23,631 0 23,631 (23,631) 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 38,345 971,940 0 971,940 (938,227) ‐2782.98% 13.74% 2782.98%
521000 STATE HEALTH INSURANCE 11,340 11,340 1,580 15,135 0 15,135 (3,795) ‐33.47% ‐86.07% 33.47%
523000 TEACHERS RETIREMENT SYSTEM 6,681 6,681 1,574 11,158 0 11,158 (4,477) ‐67.02% ‐76.44% 67.02%
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 3,191 73,067 0 73,067 (52,085) ‐248.24% ‐84.79% 248.24%
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 89,665 0 0 0 0 89,665 100.00% ‐100.00% ‐100.00%
OTHER SUPPORT SERVICES Total 1,932,772 1,099,409 52,567 1,094,932 0 1,094,932 4,477 0.41% ‐95.22% ‐0.41%
SCHOOL NUTRITION PROGRAM 519900 OTHER SALARIES & COMPENSATION 0 0 0 803,650 0 803,650 (803,650) NA NA NA
527000 ON BEHALF PAYMENTS 1,005,000 1,005,000 0 0 0 0 1,005,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 0 0 0 56,212 0 56,212 (56,212) NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
SCHOOL NUTRITION PROGRAM Total 1,005,000 1,005,000 0 859,862 0 859,862 145,138 14.44% ‐100.00% ‐14.44%
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% ‐99.50%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
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% ‐99.53%
TRANSFERS & OTHER OUTLAYS 589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
593000 OPERATING TRANSFER TO OTH FUND 7,837,334 7,587,334 0 420,000 0 420,000 7,167,334 94.46% ‐100.00% ‐94.46%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 7,837,334 7,587,334 0 420,000 0 420,000 7,167,334 94.46% ‐100.00% ‐94.46%
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 1,325,362,980 126,659,709 1,229,831,228 33,917,010 1,263,748,238 61,614,742 4.65% ‐90.44% ‐7.21%
** Gold Case Payment $22,500,000
Page 9 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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 52,400 1,900 1,900 0 1,900 50,500 96.37% ‐96.37% ‐96.37%
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% 733.33%
419950 OTHER LOCAL REVENUES 31,230,745 32,116,054 4,028,692 32,858,115 0 32,858,115 (742,062) ‐2.31% ‐87.46% 2.31%
419951 10% ‐ OTHER LOCAL REVENUES (309,752) (273,539) 87,896 688,328 0 688,328 (961,867) 351.64% ‐132.13% ‐351.64%
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 31,902,365 4,118,488 33,563,343 0 33,563,343 (1,660,979) ‐5.21% ‐87.09% 5.21%
INTEREST 415000 INVESTMENT INCOME 0 0 1,234 10,699 0 10,699 (10,699) NA NA NA
INTEREST Total 0 0 1,234 10,699 0 10,699 (10,699) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 12,946,252 12,946,252 105,200 13,600,562 0 13,600,562 (654,310) ‐5.05% ‐99.19% 5.05%
438000 OTHER GRANTS FROM GEORGIA DOE 2,544,589 2,326,155 173,026 2,268,603 0 2,268,603 57,552 2.47% ‐92.56% ‐2.47%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 15,490,841 15,272,407 278,226 15,869,165 0 15,869,165 (596,758) ‐3.91% ‐98.18% 3.91%
FEDERAL SOURCES 445200 OTH FED GRANTS THRU GA DOE 73,880,840 126,889,216 4,982,554 68,159,733 0 68,159,733 58,729,483 46.28% ‐96.07% ‐46.28%
445300 ALL OTHER FEDERAL GRANTS 2,555,269 3,635,383 215,480 2,540,872 0 2,540,872 1,094,511 30.11% ‐94.07% ‐30.11%
445350 CARES ACT‐ESSER 351,475,415 541,250,684 41,696 79,829,454 0 79,829,454 461,421,231 85.25% ‐99.99% ‐85.25%
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 428,232,611 673,560,106 5,239,730 150,530,058 0 150,530,058 523,030,048 77.65% ‐99.22% ‐77.65%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,445,423 4,445,423 87,896 1,107,583 0 1,107,583 3,337,840 75.08% ‐98.02% ‐75.08%
459950 OTHER SOURCE 0 705 910 2,320 0 2,320 (1,615) ‐229.08% 29.08% 229.08%
TRANSFERS AND OTHER LOCAL Total 4,445,423 4,446,128 88,806 1,109,903 0 1,109,903 3,336,225 75.04% ‐98.00% ‐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% ‐98.66% ‐72.27%
INSTRUCTION 511000 TEACHERS 14,500,556 34,963,213 1,493,691 13,736,898 149 13,737,048 21,226,165 60.71% ‐95.73% ‐60.71%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 33,420 3,966 49,318 0 49,318 (15,898) ‐47.57% ‐88.13% 47.57%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 33,322 (34,293) 165,938 0 165,938 (132,616) ‐397.98% ‐202.91% 397.98%
511600 PROF DEVELOPMENT STIPENDS 153,500 100,700 0 0 0 0 100,700 100.00% ‐100.00% ‐100.00%
511700 EXTENDED YEAR 0 986,081 493 39,452 0 39,452 946,629 96.00% ‐99.95% ‐96.00%
511800 ART ‐ MUSIC ‐ PE 30,090 62,917 2,907 29,071 0 29,071 33,845 53.79% ‐95.38% ‐53.79%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 5,025,452 6,472,160 376,919 4,053,736 0 4,053,736 2,418,425 37.37% ‐94.18% ‐37.37%
514500 INTERPRETER 330,351 311,069 21,971 221,724 0 221,724 89,345 28.72% ‐92.94% ‐28.72%
516100 TECHNOLOGY SPECIALIST 161,581 171,245 14,270 142,704 0 142,704 28,541 16.67% ‐91.67% ‐16.67%
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
519000 OTHER MANAGEMENT PERSONNEL 0 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 3,942,269 4,784,660 6,358 3,963,102 0 3,963,102 821,558 17.17% ‐99.87% ‐17.17%
519900 OTHER SALARIES & COMPENSATION 21,543,101 83,229,403 547,066 6,018,203 0 6,018,203 77,211,200 92.77% ‐99.34% ‐92.77%
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 11,680,160 395,310 3,414,137 0 3,414,137 8,266,023 70.77% ‐96.62% ‐70.77%
Page 10 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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 3,945,245 17,712,645 398,961 3,861,020 0 3,861,020 13,851,625 78.20% ‐97.75% ‐78.20%
529000 OTHER EMPLOYEE BENEFITS 1,226,272 4,614,456 80,982 954,270 0 954,270 3,660,186 79.32% ‐98.25% ‐79.32%
530000 PURCHASED PROF/TECH SERVICES 37,534,677 5,933,400 342,480 1,430,665 329,237 1,759,902 4,173,499 70.34% ‐94.23% ‐75.89%
532100 CONTRACTED SERV‐TEACHERS 1,998,053 9,719,980 560,727 3,203,213 256,452 3,459,665 6,260,315 64.41% ‐94.23% ‐67.05%
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 1,124,439 2,183 2,783 0 2,783 1,121,656 99.75% ‐99.81% ‐99.75%
553200 COMMUNICATION‐WEB SUBSCRPT/L 5,931,936 7,568,891 159,730 3,845,630 100,723 3,946,354 3,622,537 47.86% ‐97.89% ‐49.19%
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 390,359 183,410 13,391 54,990 0 54,990 128,420 70.02% ‐92.70% ‐70.02%
559500 OTHER PURCHASED SERVICES 28,000 10,000 0 579 0 579 9,421 94.21% ‐100.00% ‐94.21%
561000 SUPPLIES 4,507,062 11,540,659 2,207,314 4,998,238 2,400,583 7,398,821 4,141,838 35.89% ‐80.87% ‐56.69%
561099 SURPLUS 0 3,592,332 0 115,555 0 115,555 3,476,777 96.78% ‐100.00% ‐96.78%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 279,553 588,174 81,803 206,541 197,681 404,222 183,951 31.27% ‐86.09% ‐64.88%
561200 COMPUTER SOFTWARE 717,408 438,020 14,276 127,957 14,799 142,755 295,265 67.41% ‐96.74% ‐70.79%
561500 EXPENDABLE EQUIPMENT 1,141,775 6,416,955 586,627 1,781,612 669,244 2,450,856 3,966,099 61.81% ‐90.86% ‐72.24%
561600 EXPENDABLE COMPUTER EQUIPMEN 1,308,791 32,920,626 472,917 3,059,283 4,029,616 7,088,900 25,831,726 78.47% ‐98.56% ‐90.71%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 1,282,218 0 9,141 0 9,141 1,273,077 99.29% ‐100.00% ‐99.29%
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 3,487,063 251,841 583,844 220,188 804,031 2,683,032 76.94% ‐92.78% ‐83.26%
571500 LAND IMPROVEMENTS 0 39,000 0 0 0 0 39,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 498,098 698,907 57,538 217,063 74,423 291,486 407,421 58.29% ‐91.77% ‐68.94%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 385,425 (410) 137,540 286,477 424,017 (38,592) ‐10.01% ‐100.11% ‐64.31%
581000 DUES AND FEES 85,434 147,286 24,626 35,756 53,919 89,675 57,612 39.12% ‐83.28% ‐75.72%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 122,237,673 263,643,659 8,083,644 56,464,025 8,636,168 65,100,193 198,543,466 75.31% ‐96.93% ‐78.58%
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 0 3,263 0 3,263 (1,620) ‐98.63% ‐100.00% 98.63%
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 0 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 60,145 0 60,145 13,029 17.81% ‐91.78% ‐17.81%
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 1,253,849 983,228 88,638 921,788 0 921,788 61,440 6.25% ‐90.98% ‐6.25%
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 0 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER 369,497 116,775 10,528 104,551 0 104,551 12,224 10.47% ‐90.98% ‐10.47%
517700 FAMILY SERVICES/PARENT COORD 500,194 1,285,486 89,547 1,111,183 0 1,111,183 174,303 13.56% ‐93.03% ‐13.56%
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 21,572 243,881 0 243,881 (243,881) NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 333,659 3,842,201 103,729 348,681 0 348,681 3,493,520 90.92% ‐97.30% ‐90.92%
519900 OTHER SALARIES & COMPENSATION 3,324,720 13,708,878 938,548 9,051,798 0 9,051,798 4,657,080 33.97% ‐93.15% ‐33.97%
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%
Page 11 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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
521000 STATE HEALTH INSURANCE 621,810 1,692,055 211,561 1,771,721 0 1,771,721 (79,666) ‐4.71% ‐87.50% 4.71%
523000 TEACHERS RETIREMENT SYSTEM 744,373 2,208,231 227,016 2,202,905 0 2,202,905 5,326 0.24% ‐89.72% ‐0.24%
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 161,561 692,331 45,176 432,493 0 432,493 259,839 37.53% ‐93.47% ‐37.53%
530000 PURCHASED PROF/TECH SERVICES 37,733,652 18,987,314 1,350,437 4,787,406 842,351 5,629,756 13,357,558 70.35% ‐92.89% ‐74.79%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 2,500 0 2,500 (2,500) NA NA NA
544400 OTHER RENTALS 0 1,250 0 1,225 0 1,225 25 2.00% ‐100.00% ‐2.00%
553000 COMMUNICATION 82,727 96,982 19,880 87,544 6,532 94,077 2,905 3.00% ‐79.50% ‐9.73%
553200 COMMUNICATION‐WEB SUBSCRPT/L 117,158 2,779,005 20,775 548,831 11,808 560,639 2,218,366 79.83% ‐99.25% ‐80.25%
558000 TRAVEL ‐ EMPLOYEES 34,000 64,000 18 3,383 0 3,383 60,617 94.71% ‐99.97% ‐94.71%
559500 OTHER PURCHASED SERVICES 8,000 11,422 0 0 0 0 11,422 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 470,063 947,231 152,367 558,355 122,856 681,212 266,019 28.08% ‐83.91% ‐41.05%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,260 9,665 0 3,262 0 3,262 6,403 66.25% ‐100.00% ‐66.25%
561200 COMPUTER SOFTWARE 4,742 13,242 0 0 642 642 12,600 95.15% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 25,351 330,780 7,967 85,225 12,515 97,740 233,040 70.45% ‐97.59% ‐74.24%
561600 EXPENDABLE COMPUTER EQUIPMEN 88,492 226,183 11,881 88,578 58,875 147,453 78,730 34.81% ‐94.75% ‐60.84%
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) 93,116 138,598 14,822 28,510 25,564 54,075 84,523 60.98% ‐89.31% ‐79.43%
571500 LAND IMPROVEMENTS 0 4,500 0 0 0 0 4,500 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 67,978 2,700 49,200 0 49,200 18,778 27.62% ‐96.03% ‐27.62%
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 33,442 260 6,136 1,044 7,179 26,263 78.53% ‐99.22% ‐81.65%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 46,476,820 48,490,488 3,323,436 22,503,894 1,082,186 23,586,080 24,904,408 51.36% ‐93.15% ‐53.59%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 184,284 0 4,264 4,264 0 4,264 (4,264) NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 540 810 3,690 0 3,690 (3,150) ‐582.94% 49.91% 582.94%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 2,000 0 1,116 0 1,116 884 44.22% ‐100.00% ‐44.22%
511600 PROF DEVELOPMENT STIPENDS 0 7,750 0 17,869 0 17,869 (10,119) ‐130.56% ‐100.00% 130.56%
514000 AIDES AND PARAPROFESSIONALS 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 50,001 83,871 4,503 82,067 0 82,067 1,804 2.15% ‐94.63% ‐2.15%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 330,603 344,590 28,325 339,123 0 339,123 5,467 1.59% ‐91.78% ‐1.59%
519100 OTHER ADMINISTRATIVE PERSONNE 0 95,267 (69,494) 141,821 0 141,821 (46,554) ‐48.87% ‐172.95% 48.87%
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 2,053 37,232 0 37,232 42,148 53.10% ‐97.41% ‐53.10%
523000 TEACHERS RETIREMENT SYSTEM 111,910 76,900 2,295 76,580 0 76,580 320 0.42% ‐97.02% ‐0.42%
529000 OTHER EMPLOYEE BENEFITS 14,719 52,828 (711) 27,518 0 27,518 25,310 47.91% ‐101.35% ‐47.91%
530000 PURCHASED PROF/TECH SERVICES 27,175,748 1,057,811 0 27,523 0 27,523 1,030,288 97.40% ‐100.00% ‐97.40%
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 47,000 0 29,475 0 29,475 17,525 37.29% ‐100.00% ‐37.29%
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% ‐58.33%
553200 COMMUNICATION‐WEB SUBSCRPT/L 49,097 1,310,028 185 1,309,022 0 1,309,022 1,006 0.08% ‐99.99% ‐0.08%
558000 TRAVEL ‐ EMPLOYEES 36,779 82,485 12,917 30,190 1,549 31,739 50,746 61.52% ‐84.34% ‐63.40%
559500 OTHER PURCHASED SERVICES 0 57,288 0 38,709 0 38,709 18,578 32.43% ‐100.00% ‐32.43%
561000 SUPPLIES 208,400 569,510 76,570 504,498 9,850 514,348 55,163 9.69% ‐86.56% ‐11.42%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 14,150 14,291 0 7,054 0 7,054 7,237 50.64% ‐100.00% ‐50.64%
561200 COMPUTER SOFTWARE 309,583 337,731 0 67,591 77 67,668 270,063 79.96% ‐100.00% ‐79.99%
561500 EXPENDABLE EQUIPMENT 8,000 436,747 43,715 415,917 14,635 430,552 6,195 1.42% ‐89.99% ‐4.77%
561600 EXPENDABLE COMPUTER EQUIPMEN 29,500 86,876 2,879 17,365 42,685 60,050 26,826 30.88% ‐96.69% ‐80.01%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 3,017 33,894 479 24,572 2,328 26,900 6,994 20.64% ‐98.59% ‐27.50%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 1,000 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
Page 12 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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
581000 DUES AND FEES 34,700 43,835 4,570 22,253 900 23,153 20,682 47.18% ‐89.57% ‐49.23%
589000 OTHER EXPENDITURES 0 0 0 0 0 NA NA NA
595000 SPECIAL ITEMS 3,000 0 0 0 0 0 0 NA NA NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 28,698,630 5,777,992 113,360 3,230,588 72,023 3,302,612 2,475,380 42.84% ‐98.04% ‐44.09%
INSTRUCTIONAL STAFF TRAINING 511000 TEACHERS 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 24,590 0 13,052 0 13,052 11,538 46.92% ‐100.00% ‐46.92%
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 14,281,952 570,127 1,547,740 0 1,547,740 12,734,211 89.16% ‐96.01% ‐89.16%
511700 EXTENDED YEAR 0 0 0 1,190 0 1,190 (1,190) NA NA NA
516100 TECHNOLOGY SPECIALIST 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 11,250 31,050 0 31,050 28,950 48.25% ‐81.25% ‐48.25%
519100 OTHER ADMINISTRATIVE PERSONNE 2,477,064 14,333,161 267,475 10,796,129 0 10,796,129 3,537,032 24.68% ‐98.13% ‐24.68%
519900 OTHER SALARIES & COMPENSATION 11,394,197 2,754,979 876,785 922,173 0 922,173 1,832,806 66.53% ‐68.17% ‐66.53%
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 1,881,711 246,480 2,003,431 0 2,003,431 (121,720) ‐6.47% ‐86.90% 6.47%
523000 TEACHERS RETIREMENT SYSTEM 2,420,051 2,877,061 233,673 2,320,130 0 2,320,130 556,931 19.36% ‐91.88% ‐19.36%
529000 OTHER EMPLOYEE BENEFITS 375,254 758,941 58,160 482,021 0 482,021 276,921 36.49% ‐92.34% ‐36.49%
530000 PURCHASED PROF/TECH SERVICES 27,412,633 5,426,186 134,616 1,211,522 234,312 1,445,835 3,980,351 73.35% ‐97.52% ‐77.67%
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% ‐60.79%
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% ‐68.54%
558000 TRAVEL ‐ EMPLOYEES 118,573 1,052,609 83,219 342,654 7,024 349,679 702,930 66.78% ‐92.09% ‐67.45%
559500 OTHER PURCHASED SERVICES 0 20,299 0 0 0 0 20,299 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 177,016 2,173,876 56,668 271,254 35,912 307,166 1,866,710 85.87% ‐97.39% ‐87.52%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 36,279 1,080 46 7,966 0 7,966 (6,886) ‐637.56% ‐95.78% 637.56%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 2,400 2,810,335 82 6,750 17,754 24,504 2,785,831 99.13% ‐100.00% ‐99.76%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,840 185,529 0 37,920 0 37,920 147,609 79.56% ‐100.00% ‐79.56%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 389,277 7,525,691 19,599 237,328 45,928 283,256 7,242,435 96.24% ‐99.74% ‐96.85%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 689,150 3,066,347 36,662 377,706 36,043 413,749 2,652,598 86.51% ‐98.80% ‐87.68%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTIONAL STAFF TRAINING Total 47,270,869 61,734,200 2,594,842 21,319,725 378,399 21,698,124 40,036,076 64.85% ‐95.80% ‐65.47%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 1,343 1,343 0 1,343 (1,343) 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 74,200 103 103 0 103 74,097 99.86% ‐99.86% ‐99.86%
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 2,493 7,210 0 7,210 0 0.00% ‐65.42% 0.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 14,375 77,882 2,593 39,098 48,648 87,746 (9,864) ‐12.67% ‐96.67% ‐49.80%
EDUCATIONAL MEDIA SERVICES Total 2,893,575 3,175,674 6,532 47,754 48,648 96,402 3,079,272 96.96% ‐99.79% ‐98.50%
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 14,261 178,531 0 178,531 203,157 53.23% ‐96.26% ‐53.23%
514800 ACCOUNTANT 0 0 12,858 12,858 0 12,858 (12,858) 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 1,801,624 373,473 141,886 355,828 0 355,828 17,645 4.72% ‐62.01% ‐4.72%
519100 OTHER ADMINISTRATIVE PERSONNE 313,385 3,291,275 60,553 2,200,291 0 2,200,291 1,090,983 33.15% ‐98.16% ‐33.15%
519900 OTHER SALARIES & COMPENSATION 1,200,000 1,620,699 0 10,000 0 10,000 1,610,699 99.38% ‐100.00% ‐99.38%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
Page 13 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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
521000 STATE HEALTH INSURANCE 246,645 520,859 31,511 313,098 0 313,098 207,762 39.89% ‐93.95% ‐39.89%
523000 TEACHERS RETIREMENT SYSTEM 445,296 863,066 43,170 617,647 0 617,647 245,419 28.44% ‐95.00% ‐28.44%
529000 OTHER EMPLOYEE BENEFITS 91,368 200,985 9,503 118,424 0 118,424 82,560 41.08% ‐95.27% ‐41.08%
530000 PURCHASED PROF/TECH SERVICES (5,635,750) 607,466 64,973 276,698 140,329 417,027 190,439 31.35% ‐89.30% ‐54.45%
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 20,000 505 558 0 558 19,442 97.21% ‐97.48% ‐97.21%
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 28,000 4,037 23,898 0 23,898 4,102 14.65% ‐85.58% ‐14.65%
561000 SUPPLIES 54,806 103,779 14,341 35,691 5,128 40,819 62,961 60.67% ‐86.18% ‐65.61%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 6,950 5,400 96 482 42 524 4,876 90.30% ‐98.22% ‐91.07%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 5,000 58,585 984 3,485 4 3,489 55,096 94.04% ‐98.32% ‐94.05%
561600 EXPENDABLE COMPUTER EQUIPMEN 12,200 124,932 0 91,733 21,968 113,701 11,231 8.99% ‐100.00% ‐26.57%
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 3,950 10,575 0 10,575 7,425 41.25% ‐78.06% ‐41.25%
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) 8,227,207 406,389 4,253,557 167,471 4,421,028 3,806,180 46.26% ‐95.06% ‐48.30%
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 7,808 67,221 0 67,221 27,144 28.76% ‐91.73% ‐28.76%
519000 OTHER MANAGEMENT PERSONNEL 0 337,607 0 0 0 0 337,607 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 514,189 463,286 78,180 721,648 0 721,648 (258,362) ‐55.77% ‐83.12% 55.77%
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 79,380 135,195 16,592 168,076 0 168,076 (32,881) ‐24.32% ‐87.73% 24.32%
523000 TEACHERS RETIREMENT SYSTEM 119,117 194,243 19,749 191,478 0 191,478 2,765 1.42% ‐89.83% ‐1.42%
529000 OTHER EMPLOYEE BENEFITS 60,984 116,135 3,799 37,569 0 37,569 78,566 67.65% ‐96.73% ‐67.65%
530000 PURCHASED PROF/TECH SERVICES 26,144,855 663,997 223,272 223,272 0 223,272 440,725 66.37% ‐66.37% ‐66.37%
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% ‐91.23%
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% ‐16.58%
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 3,620 610 3,460 0 3,460 160 4.41% ‐83.14% ‐4.41%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 94,724 0 94,724 (94,724) 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% ‐99.58%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 52,410,582 50,323,156 350,011 1,732,504 2,020 1,734,524 48,588,632 96.55% ‐99.30% ‐96.56%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 8,932 615 1,525 0 1,525 7,406 82.92% ‐93.11% ‐82.92%
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 155,324 154,587 12,757 149,323 0 149,323 5,264 3.41% ‐91.75% ‐3.41%
514800 ACCOUNTANT 0 0 0 191,452 0 191,452 (191,452) 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 13,233 53,258 0 53,258 5,423,885 99.03% ‐99.76% ‐99.03%
521000 STATE HEALTH INSURANCE 45,360 40,635 3,780 38,745 0 38,745 1,890 4.65% ‐90.70% ‐4.65%
523000 TEACHERS RETIREMENT SYSTEM 30,770 29,200 5,193 30,792 0 30,792 (1,592) ‐5.45% ‐82.22% 5.45%
529000 OTHER EMPLOYEE BENEFITS 45,364 151,305 940 8,282 0 8,282 143,023 94.53% ‐99.38% ‐94.53%
530000 PURCHASED PROF/TECH SERVICES 26,237,645 484,781 0 18,000 6,156 24,156 460,624 95.02% ‐100.00% ‐96.29%
553000 COMMUNICATION 2,000 0 21 125 0 125 (125) NA NA NA
Page 14 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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
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
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 6,361,832 36,539 491,502 6,156 497,658 5,864,174 92.18% ‐99.43% ‐92.27%
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 83,686 0 83,686 51,425 38.06% ‐94.83% ‐38.06%
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% ‐56.45%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 27,266 0 3,258 336 3,594 23,672 86.82% ‐100.00% ‐88.05%
561500 EXPENDABLE EQUIPMENT 0 58,899 0 21,610 409 22,019 36,880 62.62% ‐100.00% ‐63.31%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 121,400 0 2,421 0 2,421 118,979 98.01% ‐100.00% ‐98.01%
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 6,992 117,252 1,024 118,277 266,499 69.26% ‐98.18% ‐69.53%
MAINTENANCE AND OPERATION OF PLANT SERVICES 518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 0 18,136 0 3,423 0 3,423 14,713 81.13% ‐100.00% ‐81.13%
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 63 573 0 573 328,394 99.83% ‐99.98% ‐99.83%
530000 PURCHASED PROF/TECH SERVICES 27,373,820 4,206,320 24,855 334,248 0 334,248 3,872,072 92.05% ‐99.41% ‐92.05%
541000 WATER‐SEWER & CLEANING SERVIC 50,000 43,739 0 55,089 0 55,089 (11,350) ‐25.95% ‐100.00% 25.95%
543000 REPAIR & MAINTENANCE SERVICE 7,945,000 (35,600) 0 (34,807) 285 (34,522) (1,078) 3.03% ‐100.00% ‐2.23%
543001 MAINTENANCE‐BUILDING‐REGION 1 0 0 0 0 0 0 0 NA NA NA
543005 MAINTENANCE‐BUILDING‐REGION 5 0 0 0 0 0 0 0 NA NA NA
543013 SUPT. DEFERRED MAINTENANCE 0 0 0 0 0 0 0 NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 3,750,000 7,442,643 0 0 0 0 7,442,643 100.00% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 0 42,080 0 0 0 0 42,080 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 0 1,141,050 0 1,141,050 0 1,141,050 0 0.00% ‐100.00% 0.00%
561000 SUPPLIES 26,815,394 29,634,391 5,071 264,829 128,436 393,265 29,241,126 98.67% ‐99.98% ‐99.11%
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 8,764 159,474 17,031 176,505 3,365,850 95.02% ‐99.75% ‐95.50%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 1,858,781 0 1,858,781 0 1,858,781 0 0.00% ‐100.00% 0.00%
562000 ENERGY / ELECTRICITY 7,204 0 0 0 0 0 0 NA NA NA
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 411,131 41,696 41,696 0 41,696 369,435 89.86% ‐89.86% ‐89.86%
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 80,450 3,873,877 170,844 4,044,720 51,474,143 92.71% ‐99.86% ‐93.02%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 385,552 14,193 286,975 36,238 323,213 62,339 16.17% ‐96.32% ‐25.57%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 0 0 0 98 0 98 (98) 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%
Page 15 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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
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 34,450 265,758 0 48 0 48 265,709 99.98% ‐100.00% ‐99.98%
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 27,976 1,036 5,354 380 5,734 22,242 79.50% ‐96.30% ‐80.86%
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 128,851 193,936 5,594 78,341 14,427 92,768 101,169 52.17% ‐97.12% ‐59.60%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 20,775,000 0 0 4,762,614 4,762,614 16,012,386 77.08% ‐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 26,224,734 20,822 372,403 4,814,110 5,186,513 21,038,221 80.22% ‐99.92% ‐98.58%
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 17,636 211,074 0 211,074 (107,124) ‐103.05% ‐83.03% 103.05%
519900 OTHER SALARIES & COMPENSATION 42,239,799 1,483,560 27,083 1,138,883 0 1,138,883 344,678 23.23% ‐98.17% ‐23.23%
521000 STATE HEALTH INSURANCE 25,515 35,760 2,525 21,130 0 21,130 14,630 40.91% ‐92.94% ‐40.91%
523000 TEACHERS RETIREMENT SYSTEM 50,424 45,478 4,291 51,360 0 51,360 (5,882) ‐12.93% ‐90.56% 12.93%
529000 OTHER EMPLOYEE BENEFITS 6,745 48,826 2,344 43,204 0 43,204 5,622 11.51% ‐95.20% ‐11.51%
530000 PURCHASED PROF/TECH SERVICES 26,298,445 2,966,862 1,000 2,140,676 0 2,140,676 826,186 27.85% ‐99.97% ‐27.85%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 155,360 0 155,360 (155,360) NA NA NA
553000 COMMUNICATION 8,335 8,335 37,054 272,408 148,573 420,981 (412,646) ‐4950.76% 344.55% 3168.25%
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 42,500 534 2,292 0 2,292 40,208 94.61% ‐98.74% ‐94.61%
561000 SUPPLIES 209,500 209,500 11,657 39,397 5,809 45,206 164,294 78.42% ‐94.44% ‐81.19%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 2,100 0 0 0 0 2,100 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 95,000 79,798 169 1,822 1,298 3,120 76,678 96.09% ‐99.79% ‐97.72%
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% ‐49880.19%
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 5,299,166 104,292 4,118,122 217,439 4,335,561 963,606 18.18% ‐98.03% ‐22.29%
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 0 194,784 0 194,784 (33,973) ‐21.13% ‐100.00% 21.13%
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 9,282 0 9,282 4,119 30.73% ‐97.86% ‐30.73%
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 0 7,486 0 7,486 14 0.19% ‐100.00% ‐0.19%
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% ‐99.42%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 1,015,443 0 0 0 0 1,015,443 100.00% ‐100.00% ‐100.00%
Page 16 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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
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%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
OTHER SUPPORT SERVICES Total 667,089 2,319,534 14,212 231,998 2,955 234,953 2,084,581 89.87% ‐99.39% ‐90.00%
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 3,551 123,313 4,263 127,577 253,396 66.51% ‐99.07% ‐67.63%
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% ‐72.49%
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 3,551 2,105,881 4,263 2,110,145 19,560,770 90.26% ‐99.98% ‐90.28%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 125,000 125,000 4,775 604,798 0 604,798 (479,798) ‐383.84% ‐96.18% 383.84%
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 3,313 104 18,996 0 18,996 (15,683) ‐473.38% ‐96.85% 473.38%
530000 PURCHASED PROF/TECH SERVICES 430,000 663,000 4,335 639,558 3,093 642,651 20,349 3.07% ‐99.35% ‐3.54%
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 26,000 5,351 24,551 540 25,091 909 3.50% ‐79.42% ‐5.57%
530500 ATHLETIC EVENT STAFF 128,000 289,000 1,113 285,160 750 285,910 3,090 1.07% ‐99.62% ‐1.33%
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 1,835 13,784 1,352 15,136 1,864 10.96% ‐89.20% ‐18.92%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 45,000 40,000 5,395 19,598 0 19,598 20,402 51.00% ‐86.51% ‐51.00%
558200 PLAYOFF PAYOUT 30,000 77,000 12,454 73,181 3,854 77,035 (35) ‐0.05% ‐83.83% ‐4.96%
561000 SUPPLIES 226,082 31,082 1,837 21,237 10,527 31,764 (681) ‐2.19% ‐94.09% ‐31.68%
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 46,000 1,364 42,836 1,289 44,125 1,875 4.08% ‐97.03% ‐6.88%
561510 ATHLETICS UNIFORMS 350,000 489,000 31,639 390,711 104,490 495,201 (6,201) ‐1.27% ‐93.53% ‐20.10%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 200,000 675,000 52,394 630,607 43,940 674,547 453 0.07% ‐92.24% ‐6.58%
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 56,000 317 51,032 1,390 52,422 3,578 6.39% ‐99.43% ‐8.87%
581300 ATHLETICS‐HOTEL 40,000 82,600 17,937 58,507 0 58,507 24,093 29.17% ‐78.28% ‐29.17%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS Total 2,025,395 2,640,995 140,849 2,878,584 207,330 3,085,914 (444,919) ‐16.85% ‐94.67% 9.00%
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 96,509 163,379 963,045 1,126,424 (126,424) ‐12.64% ‐90.35% ‐83.66%
530001 ARCHITECT/ENGINEER 5,790,672 3,647,066 98,132 1,704,708 1,155,057 2,859,765 787,301 21.59% ‐97.31% ‐53.26%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 135,234,869 3,570,092 11,420,195 14,177,494 25,597,689 109,637,180 81.07% ‐97.36% ‐91.56%
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 3,764,734 13,288,282 16,295,596 29,583,878 114,912,481 79.53% ‐97.39% ‐90.80%
Page 17 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 856,345 865,963 87,896 687,583 0 687,583 178,380 20.60% ‐89.85% ‐20.60%
599000 OTHER USES 0 0 1,677,339 20,816,032 0 20,816,032 (20,816,032) NA NA NA
599001 OTHER‐FICA 867,000 867,000 0 0 0 0 867,000 100.00% ‐100.00% ‐100.00%
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 23,096,263 1,765,235 21,503,615 0 21,503,615 1,592,648 6.90% ‐92.36% ‐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% ‐97.15% ‐78.26%
Page 18 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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% ‐33.75%
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% ‐33.75%
TOTAL REVENUE 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75% ‐100.00% ‐33.75%
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% ‐82.75%
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% ‐29.76%
DEBT SERVICE Total 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75% ‐100.00% ‐33.75%
TOTAL EXPENDITURES 29,976,191 29,976,191 0 19,859,400 0 19,859,400 10,116,791 33.75% ‐100.00% ‐33.75%
Page 19 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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 13,094,146 139,692,381 0 139,692,381 289,307,619 67.44% ‐96.95% ‐67.44%
412200 DONATIONS (10,000) 21,000 0 10,000 0 10,000 11,000 52.38% ‐100.00% ‐52.38%
419950 OTHER LOCAL REVENUES 0 0 3,318 1,419,131 0 1,419,131 (1,419,131) 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 13,097,465 141,121,511 0 141,121,511 287,899,489 67.11% ‐96.95% ‐67.11%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 1,940,847 7,963,058 0 7,963,058 (5,163,058) ‐184.39% ‐30.68% 184.39%
INTEREST Total 2,800,000 2,800,000 1,940,847 7,963,058 0 7,963,058 (5,163,058) ‐184.39% ‐30.68% 184.39%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 55,041 599,851 0 599,851 (599,851) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DOE 0 0 0 0 0 NA NA NA
STATE SOURCES Total 0 0 55,041 599,851 0 599,851 (599,851) NA NA NA
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 0 0 9,618,297 9,618,297 0 9,618,297 (9,618,297) 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 9,618,297 9,618,297 0 9,618,297 (9,618,297) NA NA NA
TOTAL REVENUE 431,790,000 431,821,000 24,711,649 159,302,717 0 159,302,717 272,518,283 63.11% ‐94.28% ‐63.11%
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) 80,853 1,670,637 1,282,927 2,953,564 (3,913,564) 407.66% ‐108.42% ‐274.02%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 13,695 383,282 517,502 900,784 59,216 6.17% ‐98.57% ‐60.07%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 5,000 5,500 94,548 2,053,919 1,800,429 3,854,347 (3,848,847) ‐69979.04% 1619.05% 37243.97%
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
530000 PURCHASED PROF/TECH SERVICES 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% ‐79.90%
MAINTENANCE AND OPERATION OF PLANT SERVICES 519000 OTHER MANAGEMENT PERSONNEL 10,000,000 10,000,000 72,340 674,375 0 674,375 9,325,625 93.26% ‐99.28% ‐93.26%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 8,316 79,899 0 79,899 (79,899) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 12,556 122,556 0 122,556 (122,556) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 2,409 23,075 0 23,075 (23,075) 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% ‐62.73%
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 77,979 837,054 60,448 897,502 208,591 18.86% ‐92.95% ‐24.32%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 10,588 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 10,045,882 11,202,279 173,600 1,771,963 82,468 1,854,432 9,347,847 83.45% ‐98.45% ‐84.18%
STUDENT TRANSPORTATION SERVICE 518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
562000 ENERGY / ELECTRICITY 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
573200 PURCHASE/LEASE ‐ BUSES 1,000,000 1,000,000 0 773,700 0 773,700 226,300 22.63% ‐100.00% ‐22.63%
STUDENT TRANSPORTATION SERVICE Total 1,000,000 1,000,000 0 773,700 0 773,700 226,300 22.63% ‐100.00% ‐22.63%
SUPPORT SERVICES ‐ CENTRAL 529000 OTHER EMPLOYEE BENEFITS 0 0 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
6/30/2023
(UNAUDITED)
1 12
% 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
530000 PURCHASED PROF/TECH SERVICES 18,000,000 18,000,000 253,095 2,024,756 13,160,915 15,185,672 2,814,328 15.64% ‐98.59% ‐88.75%
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 253,095 2,024,756 13,160,915 15,185,672 2,814,328 15.64% ‐98.59% ‐88.75%
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 0 129,264 0 129,264 4,783,698 97.37% ‐100.00% ‐97.37%
521000 STATE HEALTH INSURANCE 467,208 467,208 0 16,868 0 16,868 450,340 96.39% ‐100.00% ‐96.39%
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 0 25,790 0 25,790 717,685 96.53% ‐100.00% ‐96.53%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 0 4,450 0 4,450 95,227 95.54% ‐100.00% ‐95.54%
530000 PURCHASED PROF/TECH SERVICES 2,538,975 451,138 22,222 572,849 751,136 1,323,985 (872,848) ‐193.48% ‐95.07% 26.98%
530001 ARCHITECT/ENGINEER 8,318,082 35,898,245 535,975 4,005,930 14,995,731 19,001,661 16,896,584 47.07% ‐98.51% ‐88.84%
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% ‐99.30%
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% ‐78.13%
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 2,390,527 19,577,394 41,245,198 60,822,593 312,353,481 83.70% ‐99.36% ‐94.75%
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% ‐98.73%
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 67,025 645,352 609,618 1,254,970 3,038,191 70.77% ‐98.44% ‐84.97%
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 3,015,749 26,421,570 57,667,402 84,088,972 369,634,994 81.47% ‐99.34% ‐94.18%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUN 83,403,442 83,403,442 9,618,297 29,477,697 0 29,477,697 53,925,745 64.66% ‐88.47% ‐64.66%
TRANSFERS & OTHER OUTLAYS Total 83,403,442 83,403,442 9,618,297 29,477,697 0 29,477,697 53,925,745 64.66% ‐88.47% ‐64.66%
DEBT SERVICE 581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
583000 INTEREST 0 0 0 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% 37.73%
DEBT SERVICE Total 5,572,080 5,572,080 0 9,421,257 0 9,421,257 (3,849,177) ‐69.08% ‐100.00% 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% ‐97.70% ‐87.44%
Page 21 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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% ‐97.04%
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% ‐86.82%
419950 OTHER LOCAL REVENUES 836,204 836,204 891 2,639,988 0 2,639,988 (1,803,784) ‐215.71% ‐99.89% 215.71%
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 11,694,446 891 2,880,267 0 2,880,267 8,814,179 75.37% ‐99.99% ‐75.37%
INTEREST 415000 INVESTMENT INCOME 0 0 21,318 184,780 0 184,780 (184,780) NA NA NA
INTEREST Total 0 0 21,318 184,780 0 184,780 (184,780) 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 60,628 929,620 0 929,620 284,874 23.46% ‐95.01% ‐23.46%
STATE SOURCES Total 1,214,494 1,214,494 60,628 929,620 0 929,620 284,874 23.46% ‐95.01% ‐23.46%
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 26,631,649 26,631,649 258,043 36,806,874 0 36,806,874 (10,175,224) ‐38.21% ‐99.03% 38.21%
445110 CHILD NUTR PROG GRANTS 19,423,204 19,423,204 119,172 12,084,112 0 12,084,112 7,339,092 37.79% ‐99.39% ‐37.79%
445120 (CACFP) FEDERAL GRANTS 0 0 0 0 0 0 0 NA NA NA
445130 FED REIMB ‐ AFTER‐SCHOOL SNACK 366,134 366,134 0 491,051 0 491,051 (124,917) ‐34.12% ‐100.00% 34.12%
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 33,243 8,117,774 0 8,117,774 (1,196,946) ‐17.29% ‐99.52% 17.29%
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 53,391,815 410,458 59,971,354 0 59,971,354 (6,579,539) ‐12.32% ‐99.23% 12.32%
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 69,100,755 493,294 63,966,021 0 63,966,021 5,134,734 7.43% ‐99.29% ‐7.43%
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 8,574 128,768 0 128,768 (128,768) 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
Page 22 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2023 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2023
(UNAUDITED)
1 12
% 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 1,480,624 15,139,612 0 15,139,612 3,405,397 18.36% ‐92.02% ‐18.36%
519000 OTHER MANAGEMENT PERSONNEL 1,927,669 1,927,669 129,942 1,383,363 0 1,383,363 544,306 28.24% ‐93.26% ‐28.24%
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 5,210,730 415,270 4,304,047 0 4,304,047 906,683 17.40% ‐92.03% ‐17.40%
523000 TEACHERS RETIREMENT SYSTEM 1,532,460 1,532,460 126,185 1,274,968 0 1,274,968 257,492 16.80% ‐91.77% ‐16.80%
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 48,420 666,498 0 666,498 (557,444) ‐511.17% ‐55.60% 511.17%
529000 OTHER EMPLOYEE BENEFITS 1,128,821 1,128,821 108,681 1,126,187 0 1,126,187 2,633 0.23% ‐90.37% ‐0.23%
530000 PURCHASED PROF/TECH SERVICES 340,600 321,600 34,095 34,095 0 34,095 287,505 89.40% ‐89.40% ‐89.40%
543000 REPAIR & MAINTENANCE SERVICE 100,000 130,000 12,258 107,436 23,784 131,220 (1,220) ‐0.94% ‐90.57% ‐17.36%
543200 REPAIR & MAINT SERVICE‐TECH 99,079 99,079 0 98,150 0 98,150 929 0.94% ‐100.00% ‐0.94%
544100 RENTAL OF LAND OR BUILDINGS 300,000 300,000 0 249,988 47,617 297,605 2,395 0.80% ‐100.00% ‐16.67%
544200 RENTAL OF EQUIPMENT & VEHICLES 65,000 65,000 13,607 21,716 21,393 43,109 21,891 33.68% ‐79.07% ‐66.59%
558000 TRAVEL ‐ EMPLOYEES 102,000 97,000 1,511 13,471 0 13,471 83,529 86.11% ‐98.44% ‐86.11%
559500 OTHER PURCHASED SERVICES 319,400 319,400 8,833 61,749 126,394 188,143 131,257 41.09% ‐97.23% ‐80.67%
561000 SUPPLIES 6,547,776 6,457,776 684,662 2,881,608 139,012 3,020,620 3,437,155 53.23% ‐89.40% ‐55.38%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 327,747 438,505 787 208,599 147,136 355,735 82,770 18.88% ‐99.82% ‐52.43%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 100,000 0 82,686 576 83,262 16,738 16.74% ‐100.00% ‐17.31%
563000 PURCHASED FOOD 21,732,668 17,828,721 3,771,274 16,986,331 362,181 17,348,512 480,210 2.69% ‐78.85% ‐4.72%
563500 FOOD ACQUISITIONS ‐ USDA 4,025,000 8,025,000 (897,537) 10,868,532 516,332 11,384,864 (3,359,864) ‐41.87% ‐111.18% 35.43%
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 39,421 1,961,557 103,868 2,065,425 2,963,817 58.93% ‐99.22% ‐61.00%
581000 DUES AND FEES 4,000 30,000 0 26,902 0 26,902 3,098 10.33% ‐100.00% ‐10.33%
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 5,986,608 57,628,261 1,488,295 59,116,555 9,503,661 13.85% ‐91.28% ‐16.02%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUN 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 0 0 0 0 0 0 0 NA NA NA
TOTAL EXPENDITURES 68,785,787 68,620,216 5,986,608 57,628,261 1,488,295 59,116,555 9,503,661 13.85% ‐91.28% ‐16.02%
Page 23 of 23