2023_07 FY2024 DETAIL FINANCIAL REPORT

AID 1561641 · View on Simbli

Agenda Item

a. Acceptance of the July 2023 Monthly Financial Reports

Summary: Presented by: Mr. Byron Schueneman, Chief Financial Officer, Division of Finance
Request: It is requested that the Board of Education accept the July 2023 Monthly Financial Report.
Contact: Mr. Byron Schueneman, Chief Financial Officer, Division of Finance, Division of Finance, 678.676.0278
Status: General Counsel approval not required.
                                                                                       DEKALB COUNTY BOARD OF EDUCATION
                                                                                       FY2024 GENERAL FUND (DETAIL)
                                                                                      STATEMENT OF REVENUE & EXPENDITURES
                                                                                                   7/31/2023
                                                                                                 (UNAUDITED)
                                                                                                                                                                                                                     1            1
                                                                                                                                                                                                    % of
                                                                               ORIGINAL        AMENDED         CURRENT                           ENCUMBRANC   TOTAL REV/EXP     REMAINING                  MONTHLY          YTD
                  Description      OBJECT        OBJECT DESCRIPTION                                                            REV/EXP YTD                                                       REMAINING
                                                                               BUDGET           BUDGET          MONTH                                 E           YTD            BALANCE                   VARIANCE       VARIANCE
                                                                                                                                                                                                  BUDGET
 LOCAL REVENUES                    411100   AD VALOREM TAXES                    868,000,000     868,000,000               0                 0             0                0      868,000,000       100.00%    -100.00%     -100.00%
                                   411210   OTHER SALES TAXES                    15,000,000      15,000,000               0                 0             0                0       15,000,000       100.00%    -100.00%     -100.00%
                                   411900   OTHER TAXES                           3,800,000       3,800,000               0                 0             0                0        3,800,000       100.00%    -100.00%     -100.00%
                                   411910   TITLE AD VALOREM TAX (TAVT)          29,000,000      29,000,000               0                 0             0                0                0            NA          NA           NA
                                   412200   DONATIONS                                     0         (14,629)              0                 0             0                0                0            NA          NA           NA
                                   413100   TUITION FROM INDIVIDUALS                 30,000          30,000               0                 0             0                0                0            NA          NA           NA
                                   414000   TRANSPORTATION FEES                     775,000         775,000           1,319             1,319             0                0                0            NA          NA           NA
                                   419200   CONTRIBUTIONS-PRIVATE SOURCES                 0               0               0                 0             0                0                0            NA          NA           NA
                                   419400   TEXTBOOK SALES                            1,000           1,000               0                 0             0                0                0            NA          NA           NA
                                   419500   SERVICES PROVIDED OTHER LUAS                  0               0               0                 0             0                0                0            NA          NA           NA
                                   419900   FED INDIRECT COST REIMBURSEMNT        1,959,365       1,959,365               0                 0             0                0                0            NA          NA           NA
                                   419950   OTHER LOCAL REVENUES                  1,795,000       1,795,000          12,734            12,734             0                0                0            NA          NA           NA
                                   419955   REVENUE CLEARING ACCT                         0               0               0                 0             0                0                0            NA          NA           NA
 LOCAL REVENUES Total                                                           920,360,365     920,345,736          14,053            14,053             0                0                0            NA          NA           NA
 INTEREST                          415000   INVESTMENT INCOME                     9,000,000       9,000,000       1,515,670         1,515,670             0                0                0            NA          NA           NA
 INTEREST Total                                                                   9,000,000       9,000,000       1,515,670         1,515,670             0                0                0            NA          NA           NA
 STATE SOURCES                     431200   TOTAL QBE FORMULA EARNINGS          641,249,522     641,249,522      17,342,468        17,342,468             0                0                0            NA          NA           NA
                                   431220   QBE ALLOTMENT (OPER COSTS)           40,102,852      40,102,852       3,342,048         3,342,048             0                0                0            NA          NA           NA
                                   431240   QBE CONTRA ACCT-AUSTERITY REDN                0               0               0                 0             0                0                0            NA          NA           NA
                                   431250   TOTAL STATE CATEGORICAL GRANTS       11,966,474      11,966,474         747,959           747,959             0                0                0            NA          NA           NA
                                   431400   QBE CONTRA ACCOUNT (DEBIT)         (175,655,285)   (175,655,285)    (14,638,080)      (14,638,080)            0                0                0            NA          NA           NA
                                   438000   OTHER GRANTS FROM GEORGIA DOE         4,076,113       4,076,113         452,811           452,811             0                0                0            NA          NA           NA
                                   439120   ON BEHALF PAYMENTS - TRS                188,228         188,228               0                 0             0                0                0            NA          NA           NA
                                   439130   ON BEHALF PAYMENTS - PSERS            1,917,413       1,917,413               0                 0             0                0                0            NA          NA           NA
 STATE SOURCES Total                                                            523,845,318     523,845,318       7,247,206         7,247,206             0                0                0            NA          NA           NA
 TRANSFERS AND OTHER LOCAL         452000   OPER TRANSFERS FROM OTH FUND          1,433,772       1,433,772               0                 0             0                0                0            NA          NA           NA
                                   453000   SALE/COMP - FIXED ASSETS LOSS                 0               0               0                 0             0                0                0            NA          NA           NA
                                   459950   OTHER SOURCE                                  0               0               0                 0             0                0                0            NA          NA           NA
                                   459951   SCHOOL RESTITUTION                            0               0          (3,178)           (3,178)            0                0                0            NA          NA           NA
 TRANSFERS AND OTHER LOCAL Total                                                  1,433,772       1,433,772          (3,178)           (3,178)            0                0                0            NA          NA           NA

TOTAL REVENUE                                                                1,454,639,455 1,454,624,826       8,773,752         8,773,752               0                0                 0        0.00%     -92.76%      -92.76%

 INSTRUCTION                       511000   TEACHERS                            479,429,769     479,429,769        370,089           370,089              0          370,089      479,059,680         99.92%    -99.92%      -99.07%
                                   511300   SUBSTITUTE/TEMPORARY EMPLOYEE                 0          25,000        116,158           116,158              0          116,158          (91,158)      -364.63%    364.63%     5475.60%
                                   511400   SUBSTITUTE/TEMPORARY EMPLOYEE                 0               0          1,210             1,210              0            1,210           (1,210)            NA         NA           NA
                                   511500   EXTENDED DAY - TEACHERS                       0               0              0                 0              0                0                0             NA         NA           NA
                                   511600   PROF DEVELOPMENT STIPENDS                     0               0              0                 0              0                0                0             NA         NA           NA
                                   511700   EXTENDED YEAR                                 0               0              0                 0              0                0                0             NA         NA           NA
                                   511800   ART - MUSIC - PE                              0               0         (2,376)           (2,376)             0           (2,376)           2,376             NA         NA           NA
                                   513000   PRINCIPAL                                     0               0              0                 0              0                0                0             NA         NA           NA
                                   514000   AIDES AND PARAPROFESSIONALS          23,849,622      23,849,622            240               240              0              240       23,849,383        100.00%   -100.00%      -99.99%
                                   514200   SALARY OF CLERICAL STAFF                      0               0              0                 0              0                0                0             NA         NA           NA
                                   514500   INTERPRETER                                   0               0              0                 0              0                0                0             NA         NA           NA
                                   516100   TECHNOLOGY SPECIALIST                    82,214          82,214              0                 0              0                0           82,214        100.00%   -100.00%     -100.00%
                                   516400   PHYS/OCCUP/SPEECH THERAPIST           8,752,827       8,752,827          7,764             7,764              0            7,764        8,745,062         99.91%    -99.91%      -98.94%
                                   517200   ELEMENTARY COUNSELOR                          0               0            500               500              0              500             (500)            NA         NA           NA
                                   517300   SECONDARY COUNSELOR                           0               0              0                 0              0                0                0             NA         NA           NA
                                   519000   OTHER MANAGEMENT PERSONNEL                    0               0              0                 0              0                0                0             NA         NA           NA
                                   519900   OTHER SALARIES & COMPENSATION       (15,841,318)    (15,841,318)         1,940             1,940              0            1,940      (15,843,258)       100.01%   -100.01%     -100.15%
                                   519910   EXTRA ACTIVITY SALARIES                       0               0         42,158            42,158              0           42,158          (42,158)            NA         NA           NA
                                   520000   EMPLOYEE BENEFITS                             0               0              0                 0              0                0                0             NA         NA           NA
                                   521000   STATE HEALTH INSURANCE              100,654,785     100,654,785         97,635            97,635              0           97,635      100,557,150         99.90%    -99.90%      -98.84%
                                   523000   TEACHERS RETIREMENT SYSTEM          103,854,632     103,854,632        113,071           113,071              0          113,071      103,741,561         99.89%    -99.89%      -98.69%
                                   525000   UNEMPLOYMENT COMPENSATION                   438             438          3,898             3,898              0            3,898           (3,461)      -791.08%    791.08%    10593.00%
                                   526000   WORKMEN COMPENSATION-CLAIMS                   0               0        813,535           813,535              0          813,535         (813,535)            NA         NA           NA
                                   526001   WORKERS COMP- INSURANCE PREMIU                0               0              0                 0              0                0                0             NA         NA           NA
                                   526002   WORKERS COMP-STATE FEE                        0               0              0                 0              0                0                0             NA         NA           NA
                                   526003   WORKERS COMP- STATE ASSESSMENT                0               0              0                 0              0                0                0             NA         NA           NA

                                                                                                         1
                                                                                    DEKALB COUNTY BOARD OF EDUCATION
                                                                                   FY2024 GENERAL FUND (DETAIL)
                                                                                  STATEMENT OF REVENUE & EXPENDITURES
                                                                                               7/31/2023
                                                                                             (UNAUDITED)
                                                                                                                                                                                                               1            1
                                                                                                                                                                                               % of
                                                                            ORIGINAL       AMENDED        CURRENT                       ENCUMBRANC      TOTAL REV/EXP      REMAINING                  MONTHLY         YTD
                    Description   OBJECT        OBJECT DESCRIPTION                                                      REV/EXP YTD                                                         REMAINING
                                                                            BUDGET          BUDGET         MONTH                             E              YTD             BALANCE                   VARIANCE      VARIANCE
                                                                                                                                                                                             BUDGET
                                  529000   OTHER EMPLOYEE BENEFITS            19,211,123     19,211,123        31,591          31,591              0             31,591       19,179,532        99.84%    -99.84%      -98.03%
                                  530000   PURCHASED PROF/TECH SERVICES        9,498,220      8,740,956       759,902         759,902      1,230,997          1,990,898        6,750,057        77.22%    -91.31%        4.32%
                                  530010   PURCHASED SERVICES-OTHER FEES       1,994,072      1,994,072             0               0              0                  0        1,994,072       100.00%   -100.00%     -100.00%
                                  530070   ADA-PURCHASED PROF/TECH SERVIC         16,500         16,500             0               0              0                  0           16,500       100.00%   -100.00%     -100.00%
                                  532100   CONTRACTED SERV-TEACHERS                    0              0             0               0              0                  0                0            NA         NA           NA
                                  543000   REPAIR & MAINTENANCE SERVICE          590,029        590,029             0               0        (18,370)           (18,370)         608,399       103.11%   -100.00%     -100.00%
                                  544100   RENTAL OF LAND OR BUILDINGS            43,238         43,238         9,513           9,513              0              9,513           33,725        78.00%    -78.00%      164.02%
                                  544200   RENTAL OF EQUIPMENT & VEHICLES         88,527         88,527         1,655           1,655          6,621              8,276           80,251        90.65%    -98.13%      -77.56%
                                  553000   COMMUNICATION                          30,330         30,919             0               0              0                  0           30,919       100.00%   -100.00%     -100.00%
                                  553200   COMMUNICATION-WEB SUBSCRPT/LIC      2,893,215      2,926,719         8,229           8,229         26,425             34,654        2,892,064        98.82%    -99.72%      -96.63%
                                  556300   TUITION TO PRIVATE SOURCES                  0              0             0               0              0                  0                0            NA         NA           NA
                                  556900   OTHER TUITION                               0              0             0               0              0                  0                0            NA         NA           NA
                                  558000   TRAVEL - EMPLOYEES                    885,684        884,328         3,847           3,847            516              4,363          879,965        99.51%    -99.56%      -94.78%
                                  559400   PAYMENTS TO CHARTER SCHOOLS        53,731,439     53,731,439     7,194,639       7,194,639              0          7,194,639       46,536,800        86.61%    -86.61%       60.68%
                                  559500   OTHER PURCHASED SERVICES                    0              0             0               0              0                  0                0            NA         NA           NA
                                  561000   SUPPLIES                            5,966,489      5,958,479       120,378         120,378        203,271            323,648        5,634,830        94.57%    -97.98%      -75.76%
                                  561070   ADA Supplies                                0              0             0               0              0                  0                0            NA         NA           NA
                                  561100   SUPPLIES - TECHNOLOGY RELATED         153,150        171,266           622             622          4,045              4,667          166,599        97.27%    -99.64%      -95.64%
                                  561200   COMPUTER SOFTWARE                   6,411,641      6,416,656     2,448,217       2,448,217       (241,158)         2,207,059        4,209,597        65.60%    -61.85%      357.85%
                                  561500   EXPENDABLE EQUIPMENT                2,312,322      2,394,577        65,427          65,427         (4,832)            60,595        2,333,983        97.47%    -97.27%      -67.21%
                                  561570   ADA Expendable Equipment                    0              0             0               0              0                  0                0            NA         NA           NA
                                  561600   EXPENDABLE COMPUTER EQUIPMENT         445,095        901,701         1,341           1,341        508,920            510,261          391,440        43.41%    -99.85%      -98.22%
                                  561670   ADA Expendable Computer Equip               0              0             0               0              0                  0                0            NA         NA           NA
                                  564000   DIGITAL/ELECTRONIC TEXTBOOKS          640,342        640,492             0               0              0                  0          640,492       100.00%   -100.00%     -100.00%
                                  564100   TEXTBOOKS - PRINTED                14,157,245     14,157,245             0               0              0                  0       14,157,245       100.00%   -100.00%     -100.00%
                                  564200   BOOKS (OTHER THAN TEXTBOOKS)           41,850         52,167         1,170           1,170            108              1,277           50,890        97.55%    -97.76%      -73.09%
                                  571500   LAND IMPROVEMENTS                           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
                                  573000   PURCHASE EQUIP-NOT BUSES/COMP       1,509,120      1,506,120             0               0              0                  0        1,506,120       100.00%   -100.00%     -100.00%
                                  573400   PURCHASE/LEASE EQUIPMENT-TECH               0              0             0               0              0                  0                0            NA         NA           NA
                                  581000   DUES AND FEES                         844,881        840,121         1,092           1,092          4,800              5,892          834,229        99.30%    -99.87%      -98.44%
                                  589000   OTHER EXPENDITURES                  1,778,301      1,778,301             0               0              0                  0        1,778,301       100.00%   -100.00%     -100.00%
INSTRUCTION Total                                                            824,025,779    823,882,941    12,213,445      12,213,445      1,721,343         13,934,787      809,948,154        98.31%    -98.52%      -82.21%
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              0        13,565          13,565              0             13,565          (13,565)           NA         NA           NA
                                  514000   AIDES AND PARAPROFESSIONALS            94,593         94,593         1,230           1,230              0              1,230           93,363        98.70%    -98.70%      -84.40%
                                  514200   SALARY OF CLERICAL STAFF            2,555,776      2,555,776       193,851         193,851              0            193,851        2,361,926        92.42%    -92.42%       -8.98%
                                  514500   INTERPRETER                            34,486         34,486             0               0              0                  0           34,486       100.00%   -100.00%     -100.00%
                                  514600   ATHLETICS PERSONNEL                   806,211        806,211        55,074          55,074              0             55,074          751,138        93.17%    -93.17%      -18.03%
                                  516300   SCH NURSE/SPEC EDUC NURSE LPN       6,357,733      6,357,733         9,159           9,159              0              9,159        6,348,574        99.86%    -99.86%      -98.27%
                                  516400   PHYS/OCCUP/SPEECH THERAPIST           213,173        213,173         9,915           9,915              0              9,915          203,258        95.35%    -95.35%      -44.19%
                                  517100   TEACHER SUPT SPEC/DIAG/AUDIO          942,371        942,371             0               0              0                  0          942,371       100.00%   -100.00%     -100.00%
                                  517200   ELEMENTARY COUNSELOR                9,883,535      9,883,535         3,300           3,300              0              3,300        9,880,235        99.97%    -99.97%      -99.60%
                                  517300   SECONDARY COUNSELOR                12,364,933     12,364,933         9,678           9,678              0              9,678       12,355,254        99.92%    -99.92%      -99.06%
                                  517400   SCHOOL PSYCHOLOGIST                 5,785,820      5,785,820         9,295           9,295              0              9,295        5,776,525        99.84%    -99.84%      -98.07%
                                  517600   SCHOOL SOCIAL WORKER                5,091,500      5,091,500        54,945          54,945              0             54,945        5,036,556        98.92%    -98.92%      -87.05%
                                  517700   FAMILY SERVICES/PARENT COORD        2,650,645      2,650,645        75,564          75,564              0             75,564        2,575,081        97.15%    -97.15%      -65.79%
                                  519000   OTHER MANAGEMENT PERSONNEL          2,076,450      2,076,450       122,565         122,565              0            122,565        1,953,884        94.10%    -94.10%      -29.17%
                                  519100   OTHER ADMINISTRATIVE PERSONNEL     11,942,477     11,942,477        60,182          60,182              0             60,182       11,882,295        99.50%    -99.50%      -93.95%
                                  519900   OTHER SALARIES & COMPENSATION       1,738,628      1,738,628        19,014          19,014              0             19,014        1,719,613        98.91%    -98.91%      -86.88%
                                  519910   EXTRA ACTIVITY SALARIES                45,000         45,000             0               0              0                  0           45,000       100.00%   -100.00%     -100.00%
                                  521000   STATE HEALTH INSURANCE             11,115,090     11,115,090        99,655          99,655              0             99,655       11,015,435        99.10%    -99.10%      -89.24%
                                  523000   TEACHERS RETIREMENT SYSTEM         12,256,133     12,256,133       119,357         119,357              0            119,357       12,136,776        99.03%    -99.03%      -88.31%
                                  525000   UNEMPLOYMENT COMPENSATION               5,000          5,000             0               0              0                  0            5,000       100.00%   -100.00%     -100.00%
                                  529000   OTHER EMPLOYEE BENEFITS             1,649,045      1,649,045        24,743          24,743              0             24,743        1,624,303        98.50%    -98.50%      -81.99%
                                  530000   PURCHASED PROF/TECH SERVICES        4,710,269      4,785,269        37,397          37,397        530,138            567,535        4,217,734        88.14%    -99.22%      -90.62%
                                  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

                                                                                                     2
                                                                                                DEKALB COUNTY BOARD OF EDUCATION
                                                                                               FY2024 GENERAL FUND (DETAIL)
                                                                                              STATEMENT OF REVENUE & EXPENDITURES
                                                                                                           7/31/2023
                                                                                                         (UNAUDITED)
                                                                                                                                                                                                                         1           1
                                                                                                                                                                                                         % of
                                                                                        ORIGINAL       AMENDED         CURRENT                     ENCUMBRANC      TOTAL REV/EXP     REMAINING                  MONTHLY         YTD
                 Description                  OBJECT        OBJECT DESCRIPTION                                                      REV/EXP YTD                                                       REMAINING
                                                                                        BUDGET          BUDGET          MONTH                           E              YTD            BALANCE                   VARIANCE      VARIANCE
                                                                                                                                                                                                       BUDGET
                                              534000   PROFESSIONAL LEGAL SERVICES           168,300        168,300             0              0              0                  0         168,300       100.00%   -100.00%    -100.00%
                                              543200   REPAIR & MAINT SERVICE-TECH                 0              0             0              0              0                  0               0            NA         NA          NA
                                              544100   RENTAL OF LAND OR BUILDINGS           280,800        280,800             0              0              0                  0         280,800       100.00%   -100.00%    -100.00%
                                              544200   RENTAL OF EQUIPMENT & VEHICLES          4,050          4,050             0              0              0                  0           4,050       100.00%   -100.00%    -100.00%
                                              544400   OTHER RENTALS                           4,500          4,500             0              0              0                  0           4,500       100.00%   -100.00%    -100.00%
                                              551900   STUD TRANSP PURCHASED-OTH SRCE              0              0             0              0              0                  0               0            NA         NA          NA
                                              553000   COMMUNICATION                           3,975          3,975             0              0              0                  0           3,975       100.00%   -100.00%    -100.00%
                                              553200   COMMUNICATION-WEB SUBSCRPT/LIC            423            423             0              0              0                  0             423       100.00%   -100.00%    -100.00%
                                              558000   TRAVEL - EMPLOYEES                     69,750         69,750            41             41              0                 41          69,709        99.94%    -99.94%     -99.29%
                                              559500   OTHER PURCHASED SERVICES                    0         (7,165)            0              0              0                  0          (7,165)      100.00%   -100.00%    -100.00%
                                              561000   SUPPLIES                              602,528        552,528           365            365            653              1,018         551,511        99.82%    -99.93%     -99.21%
                                              561100   SUPPLIES - TECHNOLOGY RELATED           4,500          4,500             0              0              0                  0           4,500       100.00%   -100.00%    -100.00%
                                              561200   COMPUTER SOFTWARE                      67,500         62,500             0              0              0                  0          62,500       100.00%   -100.00%    -100.00%
                                              561500   EXPENDABLE EQUIPMENT                      900            900             0              0              0                  0             900       100.00%   -100.00%    -100.00%
                                              561600   EXPENDABLE COMPUTER EQUIPMENT          53,582         53,582         5,996          5,996         (5,996)                 0          53,582       100.00%    -88.81%      34.28%
                                              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              0              0                  0               0            NA         NA          NA
                                              573400   PURCHASE/LEASE EQUIPMENT-TECH           6,000          6,000             0              0              0                  0           6,000       100.00%   -100.00%    -100.00%
                                              573500   PURCHASE - SOFTWARE (CAPITAL)               0              0             0              0              0                  0               0            NA         NA          NA
                                              581000   DUES AND FEES                          57,890         57,890             0              0              0                  0          57,890       100.00%   -100.00%    -100.00%
                                              589000   OTHER EXPENDITURES                    905,850        905,850             0              0              0                  0         905,850       100.00%   -100.00%    -100.00%
PUPIL SERVICES Total                                                                      94,549,417     94,562,252       924,891        924,891        524,795          1,449,686      93,112,567        98.47%    -99.02%     -88.26%
IMPROVEMENT OF INSTRUCTIONAL SERVICES         511000   TEACHERS                                    0              0        25,896         25,896              0             25,896         (25,896)           NA         NA          NA
                                              511300   SUBSTITUTE/TEMPORARY EMPLOYEE               0              0             0              0              0                  0               0            NA         NA          NA
                                              511600   PROF DEVELOPMENT STIPENDS              15,000         15,000         2,750          2,750              0              2,750          12,250        81.67%    -81.67%     120.00%
                                              512100   DEPUTY - AREA SUPERINTENDENT                0              0             0              0              0                  0               0            NA         NA          NA
                                              514200   SALARY OF CLERICAL STAFF               36,042         36,042             0              0              0                  0          36,042       100.00%   -100.00%    -100.00%
                                              514500   INTERPRETER                                 0              0             0              0              0                  0               0            NA         NA          NA
                                              517100   TEACHER SUPT SPEC/DIAG/AUDIO                0              0             0              0              0                  0               0            NA         NA          NA
                                              517700   FAMILY SERVICES/PARENT COORD           42,564         42,564         6,425          6,425              0              6,425          36,138        84.90%    -84.90%      81.15%
                                              519000   OTHER MANAGEMENT PERSONNEL          2,724,450      2,724,450       155,602        155,602              0            155,602       2,568,849        94.29%    -94.29%     -31.46%
                                              519100   OTHER ADMINISTRATIVE PERSONNEL      5,736,551      5,736,551       466,517        466,517              0            466,517       5,270,035        91.87%    -91.87%      -2.41%
                                              519900   OTHER SALARIES & COMPENSATION         401,957        401,957         1,809          1,809              0              1,809         400,148        99.55%    -99.55%     -94.60%
                                              519910   EXTRA ACTIVITY SALARIES               134,134        134,134         7,641          7,641              0              7,641         126,493        94.30%    -94.30%     -31.64%
                                              521000   STATE HEALTH INSURANCE              1,134,000      1,134,000        55,270         55,270              0             55,270       1,078,730        95.13%    -95.13%     -41.51%
                                              523000   TEACHERS RETIREMENT SYSTEM          1,756,392      1,756,392        82,988         82,988              0             82,988       1,673,404        95.28%    -95.28%     -43.30%
                                              529000   OTHER EMPLOYEE BENEFITS               241,387        241,387        14,411         14,411              0             14,411         226,976        94.03%    -94.03%     -28.36%
                                              530000   PURCHASED PROF/TECH SERVICES        1,631,678      1,628,858             0              0              0                  0       1,628,858       100.00%   -100.00%    -100.00%
                                              530003   OTHER COST-PROFESSIONAL TECH           90,000         90,000             0              0              0                  0          90,000       100.00%   -100.00%    -100.00%
                                              530056   PURCHASED SERVICES-TEMPORARY                0              0             0              0              0                  0               0            NA         NA          NA
                                              544100   RENTAL OF LAND OR BUILDINGS           286,272        286,272             0              0              0                  0         286,272       100.00%   -100.00%    -100.00%
                                              544101   PORTABLES                               6,066          6,066             0              0              0                  0           6,066       100.00%   -100.00%    -100.00%
                                              544200   RENTAL OF EQUIPMENT & VEHICLES            540              0             0              0              0                  0               0            NA         NA          NA
                                              544400   OTHER RENTALS                               0          1,090         1,090          1,090              0              1,090               0         0.00%      0.00%    1100.00%
                                              553000   COMMUNICATION                           5,175          5,175             0              0              0                  0           5,175       100.00%   -100.00%    -100.00%
                                              553200   COMMUNICATION-WEB SUBSCRPT/LIC      1,110,000      1,212,000             0              0              0                  0       1,212,000       100.00%   -100.00%    -100.00%
                                              558000   TRAVEL - EMPLOYEES                    299,500        297,800         3,283          3,283              0              3,283         294,517        98.90%    -98.90%     -86.77%
                                              561000   SUPPLIES                              257,514        287,142         5,017          5,017         25,482             30,498         256,644        89.38%    -98.25%     -79.04%
                                              561100   SUPPLIES - TECHNOLOGY RELATED          55,323         54,773           340            340            330                670          54,103        98.78%    -99.38%     -92.55%
                                              561200   COMPUTER SOFTWARE                           0              0             0              0              0                  0               0            NA         NA          NA
                                              561500   EXPENDABLE EQUIPMENT                  673,279        474,704        10,826         10,826        200,057            210,883         263,821        55.58%    -97.72%     -72.63%
                                              561600   EXPENDABLE COMPUTER EQUIPMENT          17,958         18,958           658            658            290                948          18,010        95.00%    -96.53%     -58.35%
                                              564200   BOOKS (OTHER THAN TEXTBOOKS)           48,802         49,174             0              0          4,670              4,670          44,504        90.50%   -100.00%    -100.00%
                                              573000   PURCHASE EQUIP-NOT BUSES/COMP         154,985        154,985             0              0              0                  0         154,985       100.00%   -100.00%    -100.00%
                                              581000   DUES AND FEES                          80,685         80,685         6,380          6,380              0              6,380          74,305        92.09%    -92.09%      -5.11%
                                              589000   OTHER EXPENDITURES                    900,000        900,000             0              0              0                  0         900,000       100.00%   -100.00%    -100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total                                               17,840,255     17,770,160       846,902        846,902        230,828          1,077,730      16,692,430        93.94%    -95.23%     -42.81%
INSTRUCTIONAL STAFF TRAINING                  511300   SUBSTITUTE/TEMPORARY EMPLOYEE               0              0             0              0              0                  0               0            NA         NA          NA

                                                                                                                 3
                                                                                       DEKALB COUNTY BOARD OF EDUCATION
                                                                                      FY2024 GENERAL FUND (DETAIL)
                                                                                     STATEMENT OF REVENUE & EXPENDITURES
                                                                                                  7/31/2023
                                                                                                (UNAUDITED)
                                                                                                                                                                                                                 1            1
                                                                                                                                                                                                 % of
                                                                               ORIGINAL       AMENDED        CURRENT                       ENCUMBRANC      TOTAL REV/EXP     REMAINING                  MONTHLY         YTD
                  Description        OBJECT        OBJECT DESCRIPTION                                                      REV/EXP YTD                                                        REMAINING
                                                                               BUDGET          BUDGET         MONTH                             E              YTD            BALANCE                   VARIANCE      VARIANCE
                                                                                                                                                                                               BUDGET
                                     511400   SUBSTITUTE/TEMPORARY EMPLOYEE               0              0            0               0               0                  0               0            NA         NA           NA
                                     511600   PROF DEVELOPMENT STIPENDS               6,500          6,500            0               0               0                  0           6,500       100.00%   -100.00%     -100.00%
                                     519000   OTHER MANAGEMENT PERSONNEL             38,475         38,475            0               0               0                  0          38,475       100.00%   -100.00%     -100.00%
                                     519900   OTHER SALARIES & COMPENSATION               0              0            0               0               0                  0               0            NA         NA           NA
                                     529000   OTHER EMPLOYEE BENEFITS                 1,154          1,154            0               0               0                  0           1,154       100.00%   -100.00%     -100.00%
                                     530000   PURCHASED PROF/TECH SERVICES           41,940         41,940            0               0               0                  0          41,940       100.00%   -100.00%     -100.00%
                                     558000   TRAVEL - EMPLOYEES                     18,500         18,500            0               0               0                  0          18,500       100.00%   -100.00%     -100.00%
                                     561000   SUPPLIES                                3,375          3,375            0               0               0                  0           3,375       100.00%   -100.00%     -100.00%
                                     564200   BOOKS (OTHER THAN TEXTBOOKS)           22,943         23,235            0               0               0                  0          23,235       100.00%   -100.00%     -100.00%
                                     581000   DUES AND FEES                           9,000          9,000            0               0               0                  0           9,000       100.00%   -100.00%     -100.00%
                                     589000   OTHER EXPENDITURES                    900,000        900,000            0               0               0                  0         900,000       100.00%   -100.00%     -100.00%
INSTRUCTIONAL STAFF TRAINING Total                                                1,041,887      1,042,179            0               0               0                  0       1,042,179       100.00%   -100.00%     -100.00%
EDUCATIONAL MEDIA SERVICES           514200   SALARY OF CLERICAL STAFF              138,375        138,375       11,630          11,630               0             11,630         126,744        91.59%    -91.59%        0.86%
                                     516500   LIBRARIAN/MEDIA SPECIALIST         10,418,429     10,418,429       28,927          28,927               0             28,927      10,389,503        99.72%    -99.72%      -96.67%
                                     519000   OTHER MANAGEMENT PERSONNEL                  0              0            0               0               0                  0               0            NA         NA           NA
                                     519900   OTHER SALARIES & COMPENSATION         357,496        357,496            0               0               0                  0         357,496       100.00%   -100.00%     -100.00%
                                     521000   STATE HEALTH INSURANCE              1,728,000      1,728,000        5,050           5,050               0              5,050       1,722,950        99.71%    -99.71%      -96.49%
                                     523000   TEACHERS RETIREMENT SYSTEM          2,178,683      2,178,683        8,103           8,103               0              8,103       2,170,580        99.63%    -99.63%      -95.54%
                                     525000   UNEMPLOYMENT COMPENSATION                 938            938            0               0               0                  0             938       100.00%   -100.00%     -100.00%
                                     529000   OTHER EMPLOYEE BENEFITS               289,213        289,213        1,624           1,624               0              1,624         287,589        99.44%    -99.44%      -93.26%
                                     530000   PURCHASED PROF/TECH SERVICES          353,426        349,247            0               0               0                  0         349,247       100.00%   -100.00%     -100.00%
                                     553000   COMMUNICATION                             540            540            0               0               0                  0             540       100.00%   -100.00%     -100.00%
                                     553200   COMMUNICATION-WEB SUBSCRPT/LIC              0              0        1,752           1,752               0              1,752          (1,752)           NA         NA           NA
                                     558000   TRAVEL - EMPLOYEES                     12,025         12,025            0               0               0                  0          12,025       100.00%   -100.00%     -100.00%
                                     561000   SUPPLIES                            1,182,926      1,170,726       11,866          11,866             805             12,671       1,158,055        98.92%    -98.99%      -87.84%
                                     561100   SUPPLIES - TECHNOLOGY RELATED               0          1,000            0               0             171                171             829        82.91%   -100.00%     -100.00%
                                     561500   EXPENDABLE EQUIPMENT                    4,050          8,229        4,179           4,179               0              4,179           4,050        49.22%    -49.22%      509.41%
                                     561600   EXPENDABLE COMPUTER EQUIPMENT               0            500            0               0               0                  0             500       100.00%   -100.00%     -100.00%
                                     564000   DIGITAL/ELECTRONIC TEXTBOOKS                0              0            0               0               0                  0               0            NA         NA           NA
                                     564200   BOOKS (OTHER THAN TEXTBOOKS)          100,586        111,786       25,715          25,715               0             25,715          86,071        77.00%    -77.00%      176.05%
                                     573000   PURCHASE EQUIP-NOT BUSES/COMP          39,600         39,100            0               0               0                  0          39,100       100.00%   -100.00%     -100.00%
                                     581000   DUES AND FEES                           1,980          1,980            0               0               0                  0           1,980       100.00%   -100.00%     -100.00%
EDUCATIONAL MEDIA SERVICES Total                                                 16,806,267     16,806,267       98,847          98,847             976             99,823      16,706,444        99.41%    -99.41%      -92.94%
GENERAL ADMINISTRATION               511100   SCHOOL BOARD MEMBERS SALARIES         132,480        132,480       13,650          13,650               0             13,650         118,830        89.70%    -89.70%       23.64%
                                     511400   SUBSTITUTE/TEMPORARY EMPLOYEE               0              0            0               0               0                  0               0            NA         NA           NA
                                     512000   SUPERINTENDENT - TECH INST DIR        344,500        344,500       64,989          64,989               0             64,989         279,511        81.14%    -81.14%      126.38%
                                     512100   DEPUTY - AREA SUPERINTENDENT        2,340,519      2,340,519      164,203         164,203               0            164,203       2,176,316        92.98%    -92.98%      -15.81%
                                     514200   SALARY OF CLERICAL STAFF            8,372,762      8,372,762      335,285         335,285               0            335,285       8,037,477        96.00%    -96.00%      -51.95%
                                     519000   OTHER MANAGEMENT PERSONNEL          2,060,027      2,060,027       83,840          83,840               0             83,840       1,976,187        95.93%    -95.93%      -51.16%
                                     519100   OTHER ADMINISTRATIVE PERSONNEL      3,533,659      3,533,659       68,902          68,902               0             68,902       3,464,757        98.05%    -98.05%      -76.60%
                                     519900   OTHER SALARIES & COMPENSATION         338,001        338,001        7,500           7,500               0              7,500         330,501        97.78%    -97.78%      -73.37%
                                     519910   EXTRA ACTIVITY SALARIES                     0              0            0               0               0                  0               0            NA         NA           NA
                                     521000   STATE HEALTH INSURANCE              3,925,125      3,925,125       92,346          92,346               0             92,346       3,832,779        97.65%    -97.65%      -71.77%
                                     523000   TEACHERS RETIREMENT SYSTEM          3,410,457      3,410,457      139,842         139,842               0            139,842       3,270,615        95.90%    -95.90%      -50.80%
                                     525000   UNEMPLOYMENT COMPENSATION                 500            500            0               0               0                  0             500       100.00%   -100.00%     -100.00%
                                     527000   ON BEHALF PAYMENTS                          0              0            0               0               0                  0               0            NA         NA           NA
                                     529000   OTHER EMPLOYEE BENEFITS               502,381        502,381       29,195          29,195               0             29,195         473,186        94.19%    -94.19%      -30.26%
                                     530000   PURCHASED PROF/TECH SERVICES        1,527,583      1,527,583       (8,968)         (8,968)         10,656              1,689       1,525,894        99.89%   -100.59%     -107.04%
                                     530002   OTHER COST-BOARD LEGAL FEES        23,500,000     23,500,000            0               0               0                  0      23,500,000       100.00%   -100.00%     -100.00%
                                     530010   PURCHASED SERVICES-OTHER FEES               0              0            0               0               0                  0               0            NA         NA           NA
                                     533200   DRUG&ALCOHOL TEST-FINGERPRINT         243,000        243,000       26,857          26,857         (26,857)                 0         243,000       100.00%    -88.95%       32.63%
                                     534000   PROFESSIONAL LEGAL SERVICES         3,000,000      3,000,000        2,830           2,830       1,250,000          1,252,830       1,747,170        58.24%    -99.91%      -98.87%
                                     544200   RENTAL OF EQUIPMENT & VEHICLES              0         10,000            0               0               0                  0          10,000       100.00%   -100.00%     -100.00%
                                     552000   INSURANCE (OTHR THAN EMPL BEN)          1,539          1,539            0               0               0                  0           1,539       100.00%   -100.00%     -100.00%
                                     553000   COMMUNICATION                           6,426          6,426            0               0               0                  0           6,426       100.00%   -100.00%     -100.00%
                                     553200   COMMUNICATION-WEB SUBSCRPT/LIC         44,055         44,055            0               0               0                  0          44,055       100.00%   -100.00%     -100.00%
                                     558000   TRAVEL - EMPLOYEES                     26,324         26,324        3,384           3,384               0              3,384          22,940        87.14%    -87.14%       54.27%
                                     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

                                                                                                        4
                                                                                 DEKALB COUNTY BOARD OF EDUCATION
                                                                                FY2024 GENERAL FUND (DETAIL)
                                                                               STATEMENT OF REVENUE & EXPENDITURES
                                                                                            7/31/2023
                                                                                          (UNAUDITED)
                                                                                                                                                                                                            1            1
                                                                                                                                                                                            % of
                                                                         ORIGINAL       AMENDED        CURRENT                       ENCUMBRANC      TOTAL REV/EXP      REMAINING                  MONTHLY         YTD
                 Description   OBJECT        OBJECT DESCRIPTION                                                      REV/EXP YTD                                                         REMAINING
                                                                         BUDGET          BUDGET         MONTH                             E              YTD             BALANCE                   VARIANCE      VARIANCE
                                                                                                                                                                                          BUDGET
                               558017   TRAVEL-BD MEMBER, M. ORSON              7,200              0             0               0              0                  0                0            NA         NA           NA
                               558019   TRAVEL-BD MEMBER, M. ERWIN                  0              0             0               0              0                  0                0            NA         NA           NA
                               558021   TRAVEL-BD MEMBER, J. MORLEY             7,200          7,200             0               0              0                  0            7,200       100.00%   -100.00%     -100.00%
                               558024   TRAVEL-BD MEMBER, S. JESTER                 0              0             0               0              0                  0                0            NA         NA           NA
                               558025   TRAVEL-BD MEMBER, V. TURNER             7,200          7,200             0               0              0                  0            7,200       100.00%   -100.00%     -100.00%
                               558026   TRAVEL-BD MEMBER, A. GEVERTZ            7,200          7,200             0               0              0                  0            7,200       100.00%   -100.00%     -100.00%
                               558027   TRAVEL-BD MEMBER, D. DACOSTA            7,200          7,200             0               0              0                  0            7,200       100.00%   -100.00%     -100.00%
                               558028   TRAVEL-BD MEMBER, A. HILL               7,200          7,200             0               0              0                  0            7,200       100.00%   -100.00%     -100.00%
                               558029   TRAVEL-BD MEMBER, D. PIERCE             7,200          7,200             0               0              0                  0            7,200       100.00%   -100.00%     -100.00%
                               558030   TRAVEL-BD MEMBER, W. MCGINNISS              0          7,200             0               0              0                  0            7,200       100.00%   -100.00%     -100.00%
                               558099   TRAVEL-ANNUAL BOARD RETREAT            25,200         25,200             0               0              0                  0           25,200       100.00%   -100.00%     -100.00%
                               561000   SUPPLIES                              292,346        292,346         4,984           4,984            876              5,859          286,487        98.00%    -98.30%      -79.54%
                               561100   SUPPLIES - TECHNOLOGY RELATED          16,650         16,650           219             219           (225)                (6)          16,656       100.04%    -98.68%      -84.22%
                               561200   COMPUTER SOFTWARE                     109,381        109,381         4,377           4,377              0              4,377          105,004        96.00%    -96.00%      -51.99%
                               561500   EXPENDABLE EQUIPMENT                   80,050         80,050             0               0              0                  0           80,050       100.00%   -100.00%     -100.00%
                               561600   EXPENDABLE COMPUTER EQUIPMENT          36,270         36,270             0               0              0                  0           36,270       100.00%   -100.00%     -100.00%
                               564200   BOOKS (OTHER THAN TEXTBOOKS)              450            450             0               0              0                  0              450       100.00%   -100.00%     -100.00%
                               573000   PURCHASE EQUIP-NOT BUSES/COMP          14,208         14,208             0               0              0                  0           14,208       100.00%   -100.00%     -100.00%
                               573400   PURCHASE/LEASE EQUIPMENT-TECH          18,900         18,900             0               0              0                  0           18,900       100.00%   -100.00%     -100.00%
                               573500   PURCHASE - SOFTWARE (CAPITAL)           4,050          4,050             0               0              0                  0            4,050       100.00%   -100.00%     -100.00%
                               581000   DUES AND FEES                         101,076        101,076             0               0         51,245             51,245           49,831        49.30%   -100.00%     -100.00%
                               589000   OTHER EXPENDITURES                  9,400,000      9,400,000             0               0              0                  0        9,400,000       100.00%   -100.00%     -100.00%
GENERAL ADMINISTRATION Total                                               63,458,320     63,468,320     1,033,434       1,033,434      1,285,695          2,319,130       61,149,190        96.35%    -98.37%      -80.46%
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
                               511700   EXTENDED YEAR                               0              0             0               0              0                  0                0            NA         NA           NA
                               513000   PRINCIPAL                          16,784,920     16,784,920     1,440,662       1,440,662              0          1,440,662       15,344,258        91.42%    -91.42%        3.00%
                               513100   ASSISTANT PRINCIPAL                25,962,701     25,962,701         2,679           2,679              0              2,679       25,960,021        99.99%    -99.99%      -99.88%
                               514200   SALARY OF CLERICAL STAFF           15,033,089     15,033,089       547,776         547,776              0            547,776       14,485,313        96.36%    -96.36%      -56.27%
                               518600   CUSTODIAL PERSONNEL                         0              0             0               0              0                  0                0            NA         NA           NA
                               519000   OTHER MANAGEMENT PERSONNEL                  0              0         8,453           8,453              0              8,453           (8,453)           NA         NA           NA
                               519900   OTHER SALARIES & COMPENSATION       1,829,549      1,829,549             0               0              0                  0        1,829,549       100.00%   -100.00%     -100.00%
                               521000   STATE HEALTH INSURANCE              9,895,500      9,895,500       272,905         272,905              0            272,905        9,622,595        97.24%    -97.24%      -66.91%
                               523000   TEACHERS RETIREMENT SYSTEM         11,899,915     11,899,915       376,448         376,448              0            376,448       11,523,467        96.84%    -96.84%      -62.04%
                               525000   UNEMPLOYMENT COMPENSATION              13,750         13,750             0               0              0                  0           13,750       100.00%   -100.00%     -100.00%
                               529000   OTHER EMPLOYEE BENEFITS             1,531,189      1,531,189        79,317          79,317              0             79,317        1,451,872        94.82%    -94.82%      -37.84%
                               561000   SUPPLIES                                    0              0             0               0              0                  0                0            NA         NA           NA
                               561100   SUPPLIES - TECHNOLOGY RELATED           4,500          4,500             0               0            900                900            3,600        80.00%   -100.00%     -100.00%
                               561500   EXPENDABLE EQUIPMENT                   76,500         46,500             0               0              0                  0           46,500       100.00%   -100.00%     -100.00%
                               561600   EXPENDABLE COMPUTER EQUIPMENT           4,500          4,500             0               0          2,978              2,978            1,522        33.82%   -100.00%     -100.00%
                               589000   OTHER EXPENDITURES                    900,000        900,000             0               0              0                  0          900,000       100.00%   -100.00%     -100.00%
SCHOOL ADMINISTRATION Total                                                83,936,113     83,906,113     2,728,241       2,728,241          3,878          2,732,119       81,173,994        96.74%    -96.75%      -60.98%
SUPPORT SERVICES - BUSINESS    511000   TEACHERS                                    0              0             0               0              0                  0                0            NA         NA           NA
                               514200   SALARY OF CLERICAL STAFF              287,648        287,648        19,324          19,324              0             19,324          268,324        93.28%    -93.28%      -19.38%
                               514800   ACCOUNTANT                          3,967,540      3,967,540       266,242         266,242              0            266,242        3,701,298        93.29%    -93.29%      -19.47%
                               518100   MAINT PERSONNEL-TRANS MECHANIC        120,130        120,130        20,764          20,764              0             20,764           99,365        82.72%    -82.72%      107.42%
                               519000   OTHER MANAGEMENT PERSONNEL          1,840,916      1,840,916       130,004         130,004              0            130,004        1,710,911        92.94%    -92.94%      -15.26%
                               519100   OTHER ADMINISTRATIVE PERSONNEL      1,230,856      1,230,856        99,157          99,157              0             99,157        1,131,699        91.94%    -91.94%       -3.33%
                               519900   OTHER SALARIES & COMPENSATION         257,440        257,440             0               0              0                  0          257,440       100.00%   -100.00%     -100.00%
                               521000   STATE HEALTH INSURANCE              1,323,000      1,323,000        61,230          61,230              0             61,230        1,261,770        95.37%    -95.37%      -44.46%
                               523000   TEACHERS RETIREMENT SYSTEM          1,537,929      1,537,929       103,936         103,936              0            103,936        1,433,993        93.24%    -93.24%      -18.90%
                               527000   ON BEHALF PAYMENTS                     22,000         22,000             0               0              0                  0           22,000       100.00%   -100.00%     -100.00%
                               529000   OTHER EMPLOYEE BENEFITS               204,226        204,226        19,961          19,961              0             19,961          184,265        90.23%    -90.23%       17.29%
                               530000   PURCHASED PROF/TECH SERVICES        3,422,400      3,422,400        49,026          49,026        133,442            182,468        3,239,932        94.67%    -98.57%      -82.81%
                               530010   PURCHASED SERVICES-OTHER FEES          76,820         76,820             0               0              0                  0           76,820       100.00%   -100.00%     -100.00%
                               544200   RENTAL OF EQUIPMENT & VEHICLES              0              0             0               0              0                  0                0            NA         NA           NA
                               552000   INSURANCE (OTHR THAN EMPL BEN)      2,066,623      2,066,623        72,127          72,127              0             72,127        1,994,496        96.51%    -96.51%      -58.12%
                               553000   COMMUNICATION                          14,400         14,400            29              29              0                 29           14,371        99.80%    -99.80%      -97.60%
                               553200   COMMUNICATION-WEB SUBSCRPT/LIC              0              0             0               0              0                  0                0            NA         NA           NA

                                                                                                  5
                                                                                                DEKALB COUNTY BOARD OF EDUCATION
                                                                                               FY2024 GENERAL FUND (DETAIL)
                                                                                              STATEMENT OF REVENUE & EXPENDITURES
                                                                                                           7/31/2023
                                                                                                         (UNAUDITED)
                                                                                                                                                                                                                         1            1
                                                                                                                                                                                                         % of
                                                                                        ORIGINAL       AMENDED        CURRENT                       ENCUMBRANC      TOTAL REV/EXP     REMAINING                 MONTHLY         YTD
                 Description                  OBJECT        OBJECT DESCRIPTION                                                      REV/EXP YTD                                                       REMAINING
                                                                                        BUDGET          BUDGET         MONTH                             E              YTD            BALANCE                  VARIANCE      VARIANCE
                                                                                                                                                                                                       BUDGET
                                              558000   TRAVEL - EMPLOYEES                    124,691        124,691           371             371              0                371         124,320       99.70%    -99.70%      -96.43%
                                              561000   SUPPLIES                               38,480         36,480         4,372           4,372         (2,423)             1,949          34,531       94.66%    -88.02%       43.82%
                                              561100   SUPPLIES - TECHNOLOGY RELATED          10,000         12,000           304             304            286                590          11,410       95.08%    -97.47%      -69.59%
                                              561200   COMPUTER SOFTWARE                     418,582        418,582             0               0              0                  0         418,582      100.00%   -100.00%     -100.00%
                                              561500   EXPENDABLE EQUIPMENT                   12,800         12,800             0               0              0                  0          12,800      100.00%   -100.00%     -100.00%
                                              561600   EXPENDABLE COMPUTER EQUIPMENT           1,800          1,800            35              35            (35)                 0           1,800      100.00%    -98.06%      -76.67%
                                              564200   BOOKS (OTHER THAN TEXTBOOKS)                0              0             0               0              0                  0               0           NA         NA           NA
                                              573000   PURCHASE EQUIP-NOT BUSES/COMP         155,330        155,330             0               0              0                  0         155,330      100.00%   -100.00%     -100.00%
                                              573400   PURCHASE/LEASE EQUIPMENT-TECH               0              0             0               0              0                  0               0           NA         NA           NA
                                              581000   DUES AND FEES                       9,458,627      8,893,627         6,882           6,882            720              7,602       8,886,025       99.91%    -99.92%      -99.07%
                                              589000   OTHER EXPENDITURES                    900,000        900,000             0               0              0                  0         900,000      100.00%   -100.00%     -100.00%
SUPPORT SERVICES - BUSINESS Total                                                         27,492,239     26,927,239       853,765         853,765        131,990            985,755      25,941,484       96.34%    -96.83%      -61.95%
MAINTENANCE AND OPERATION OF PLANT SERVICES   511000   TEACHERS                                    0              0             0               0              0                  0               0           NA         NA           NA
                                              514200   SALARY OF CLERICAL STAFF               47,132         47,132             0               0              0                  0          47,132      100.00%   -100.00%     -100.00%
                                              518100   MAINT PERSONNEL-TRANS MECHANIC     22,714,964     22,714,964     1,186,344       1,186,344              0          1,186,344      21,528,620       94.78%    -94.78%      -37.33%
                                              518600   CUSTODIAL PERSONNEL                29,550,733     29,550,733     1,893,695       1,893,695              0          1,893,695      27,657,038       93.59%    -93.59%      -23.10%
                                              519000   OTHER MANAGEMENT PERSONNEL          5,963,289      5,963,289       348,677         348,677              0            348,677       5,614,612       94.15%    -94.15%      -29.84%
                                              519100   OTHER ADMINISTRATIVE PERSONNEL      4,165,710      4,165,710       350,877         350,877              0            350,877       3,814,833       91.58%    -91.58%        1.08%
                                              519900   OTHER SALARIES & COMPENSATION       1,893,708      1,893,708        82,666          82,666              0             82,666       1,811,042       95.63%    -95.63%      -47.62%
                                              519910   EXTRA ACTIVITY SALARIES                     0              0             0               0              0                  0               0           NA         NA           NA
                                              521000   STATE HEALTH INSURANCE             18,785,250     18,785,250       632,449         632,449              0            632,449      18,152,801       96.63%    -96.63%      -59.60%
                                              523000   TEACHERS RETIREMENT SYSTEM         12,828,052     12,828,052       358,808         358,808              0            358,808      12,469,244       97.20%    -97.20%      -66.44%
                                              525000   UNEMPLOYMENT COMPENSATION              13,125         13,125             0               0              0                  0          13,125      100.00%   -100.00%     -100.00%
                                              527000   ON BEHALF PAYMENTS                    750,000        750,000             0               0              0                  0         750,000      100.00%   -100.00%     -100.00%
                                              529000   OTHER EMPLOYEE BENEFITS             1,707,418      1,707,418       230,673         230,673              0            230,673       1,476,745       86.49%    -86.49%       62.12%
                                              530000   PURCHASED PROF/TECH SERVICES        1,768,963      1,748,963         7,370           7,370          6,827             14,197       1,734,766       99.19%    -99.58%      -94.94%
                                              530001   ARCHITECT/ENGINEER                          0              0             0               0              0                  0               0           NA         NA           NA
                                              530011   OTHER COST/CONTRACTS(WATER FOG        550,000        550,000             0               0              0                  0         550,000      100.00%   -100.00%     -100.00%
                                              530012   OTHER COST- FIRE LIFE SAFETY          800,000        800,000             0               0              0                  0         800,000      100.00%   -100.00%     -100.00%
                                              530013   OTHER COST/GREEN CLEANING                   0              0             0               0              0                  0               0           NA         NA           NA
                                              530014   OTHER COST/ OPERATIONS                      0              0             0               0              0                  0               0           NA         NA           NA
                                              530015   OTHER/OUTSIDE RESOURCES-CONSUL              0              0             0               0              0                  0               0           NA         NA           NA
                                              541000   WATER-SEWER & CLEANING SERVIC       5,427,000      5,447,000       537,761         537,761      4,881,610          5,419,371          27,629        0.51%    -90.13%       18.47%
                                              541001   HAZMAT/ABATEMENT                    1,670,000      1,670,000         3,375           3,375         (3,375)                 0       1,670,000      100.00%    -99.80%      -97.57%
                                              541002   WASTE DISPOSAL(SANITATION)          1,600,000      1,600,000             0               0              0                  0       1,600,000      100.00%   -100.00%     -100.00%
                                              543000   REPAIR & MAINTENANCE SERVICE       11,875,500     11,875,500       323,055         323,055        972,378          1,295,433      10,580,067       89.09%    -97.28%      -67.36%
                                              543001   MAINTENANCE-BUILDING-REGION 1         300,000        300,000        39,381          39,381              0             39,381         260,619       86.87%    -86.87%       57.52%
                                              543002   MAINTENANCE-BUILDING-REGION 2         300,000        300,000        26,527          26,527         (4,676)            21,851         278,149       92.72%    -91.16%        6.11%
                                              543003   MAINTENANCE-BUILDING-REGION 3         300,000        300,000           194             194              0                194         299,806       99.94%    -99.94%      -99.23%
                                              543004   MAINTENANCE-BUILDING- REGION 4        300,000        300,000        19,765          19,765              0             19,765         280,235       93.41%    -93.41%      -20.94%
                                              543005   MAINTENANCE-BUILDING-REGION 5         300,000        300,000        19,970          19,970              0             19,970         280,030       93.34%    -93.34%      -20.12%
                                              543006   MAINTENANCE-BUILDING-REGION 6         300,000        300,000        19,898          19,898              0             19,898         280,102       93.37%    -93.37%      -20.41%
                                              543007   MAINTENANCE-BUILDING-REGION 7         300,000        300,000         1,957           1,957              0              1,957         298,043       99.35%    -99.35%      -92.17%
                                              543008   MAINT-SYS(ENVIRONMENTAL & ROOF      2,170,000      2,170,000             0               0              0                  0       2,170,000      100.00%   -100.00%     -100.00%
                                              543009   MAINT-SYS-PARTS & MAJOR WORK       25,000,000     25,000,000       115,036         115,036        564,570            679,606      24,320,394       97.28%    -99.54%      -94.48%
                                              543010   MAINT-SYS(YELLOWST-SSC CONTRAC      3,500,000      3,500,000             0               0         99,232             99,232       3,400,768       97.16%   -100.00%     -100.00%
                                              543011   MAINT-LAWN EQUIPMENT                1,500,000      1,500,000             0               0              0                  0       1,500,000      100.00%   -100.00%     -100.00%
                                              543012   MAINT-FLEET TRUCKS                  3,500,000      3,500,000             0               0              0                  0       3,500,000      100.00%   -100.00%     -100.00%
                                              543013   SUPT. DEFERRED MAINTENANCE          8,000,000      8,000,000        65,638          65,638        (13,598)            52,040       7,947,960       99.35%    -99.18%      -90.15%
                                              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        500,000             0               0              0                  0         500,000      100.00%   -100.00%     -100.00%
                                              543200   REPAIR & MAINT SERVICE-TECH                 0              0             0               0              0                  0               0           NA         NA           NA
                                              544100   RENTAL OF LAND OR BUILDINGS           166,770        166,770        16,125          16,125         47,640             63,765         103,005       61.76%    -90.33%       16.03%
                                              544200   RENTAL OF EQUIPMENT & VEHICLES      2,202,500      2,202,500        11,848          11,848         (8,661)             3,187       2,199,313       99.86%    -99.46%      -93.54%
                                              544400   OTHER RENTALS                               0              0             0               0              0                  0               0           NA         NA           NA
                                              549000   OTHER PURCHASED PROPERTY SERVI      1,433,934      1,433,934             0               0              0                  0       1,433,934      100.00%   -100.00%     -100.00%
                                              552000   INSURANCE (OTHR THAN EMPL BEN)      2,598,922      3,163,922             0               0              0                  0       3,163,922      100.00%   -100.00%     -100.00%
                                              553000   COMMUNICATION                          35,820         35,820           466             466          1,334              1,800          34,020       94.97%    -98.70%      -84.40%

                                                                                                                 6
                                                                                                 DEKALB COUNTY BOARD OF EDUCATION
                                                                                                FY2024 GENERAL FUND (DETAIL)
                                                                                               STATEMENT OF REVENUE & EXPENDITURES
                                                                                                            7/31/2023
                                                                                                          (UNAUDITED)
                                                                                                                                                                                                                           1            1
                                                                                                                                                                                                           % of
                                                                                         ORIGINAL       AMENDED        CURRENT                       ENCUMBRANC       TOTAL REV/EXP     REMAINING                 MONTHLY         YTD
                 Description                   OBJECT        OBJECT DESCRIPTION                                                      REV/EXP YTD                                                        REMAINING
                                                                                         BUDGET          BUDGET         MONTH                             E               YTD            BALANCE                  VARIANCE      VARIANCE
                                                                                                                                                                                                         BUDGET
                                               553200   COMMUNICATION-WEB SUBSCRPT/LIC              0          3,000           400             400               0                400           2,600       86.67%    -86.67%       60.00%
                                               558000   TRAVEL - EMPLOYEES                    380,000        380,000         7,077           7,077               0              7,077         372,923       98.14%    -98.14%      -77.65%
                                               559400   PAYMENTS TO CHARTER SCHOOLS                 0              0             0               0               0                  0               0           NA         NA           NA
                                               559500   OTHER PURCHASED SERVICES               90,000         90,000             0               0               0                  0          90,000      100.00%   -100.00%     -100.00%
                                               561000   SUPPLIES                            4,702,300      4,702,300        58,163          58,163         102,858            161,021       4,541,279       96.58%    -98.76%      -85.16%
                                               561100   SUPPLIES - TECHNOLOGY RELATED          47,700         47,700             0               0             941                941          46,759       98.03%   -100.00%     -100.00%
                                               561200   COMPUTER SOFTWARE                      40,770         40,770             0               0               0                  0          40,770      100.00%   -100.00%     -100.00%
                                               561500   EXPENDABLE EQUIPMENT                3,929,500      3,929,500        26,417          26,417       1,198,765          1,225,183       2,704,317       68.82%    -99.33%      -91.93%
                                               561600   EXPENDABLE COMPUTER EQUIPMENT          40,500         40,500             0               0             800                800          39,700       98.02%   -100.00%     -100.00%
                                               562000   ENERGY / ELECTRICITY               22,500,000     22,500,000     1,395,976       1,395,976      17,799,024         19,195,000       3,305,000       14.69%    -93.80%      -25.55%
                                               562001   ENERGY-NATURAL GAS                  2,500,000      2,500,000       124,532         124,532       2,075,468          2,200,000         300,000       12.00%    -95.02%      -40.22%
                                               562003   ENERGY-REFUNDS/REBATES                      0              0             0               0               0                  0               0           NA         NA           NA
                                               564200   BOOKS (OTHER THAN TEXTBOOKS)            9,000          9,000             0               0               0                  0           9,000      100.00%   -100.00%     -100.00%
                                               571500   LAND IMPROVEMENTS                   2,225,000      2,225,000             0               0          42,613             42,613       2,182,387       98.08%   -100.00%     -100.00%
                                               572000   BUILDING ACQUISIT/CNSTR/IMPRV               0              0             0               0               0                  0               0           NA         NA           NA
                                               573000   PURCHASE EQUIP-NOT BUSES/COMP       6,628,000      6,628,000        75,975          75,975         287,131            363,106       6,264,895       94.52%    -98.85%      -86.24%
                                               573001   SMALL EQUIPMENT(HAND TOOLS ETC        450,000        450,000             0               0               0                  0         450,000      100.00%   -100.00%     -100.00%
                                               573002   EQUIPMENT-PLAYGROUND MAINT-REP        450,000        450,000             0               0          12,696             12,696         437,304       97.18%   -100.00%     -100.00%
                                               573400   PURCHASE/LEASE EQUIPMENT-TECH       2,880,000      2,880,000             0               0         887,051            887,051       1,992,949       69.20%   -100.00%     -100.00%
                                               581000   DUES AND FEES                         148,500        148,500         2,971           2,971               0              2,971         145,529       98.00%    -98.00%      -75.99%
                                               589000   OTHER EXPENDITURES                    900,000        900,000             0               0               0                  0         900,000      100.00%   -100.00%     -100.00%
MAINTENANCE AND OPERATION OF PLANT SERVICES Total                                         222,740,060    223,308,060     7,984,065       7,984,065      28,950,629         36,934,693     186,373,367       83.46%    -96.42%      -57.10%
STUDENT TRANSPORTATION SERVICE                 511000   TEACHERS                                    0              0             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              100,464        100,464             0               0               0                  0         100,464      100.00%   -100.00%     -100.00%
                                               518000   BUS DRIVERS                        22,863,212     22,863,212        73,899          73,899               0             73,899      22,789,314       99.68%    -99.68%      -96.12%
                                               518100   MAINT PERSONNEL-TRANS MECHANIC      6,352,581      6,352,581     1,007,697       1,007,697               0          1,007,697       5,344,884       84.14%    -84.14%       90.35%
                                               519000   OTHER MANAGEMENT PERSONNEL          1,724,068      1,724,068       307,122         307,122               0            307,122       1,416,946       82.19%    -82.19%      113.77%
                                               519100   OTHER ADMINISTRATIVE PERSONNEL        186,456        186,456        11,571          11,571               0             11,571         174,885       93.79%    -93.79%      -25.53%
                                               519900   OTHER SALARIES & COMPENSATION       1,015,507      1,015,507             0               0               0                  0       1,015,507      100.00%   -100.00%     -100.00%
                                               519910   EXTRA ACTIVITY SALARIES                     0          2,820             0               0               0                  0           2,820      100.00%   -100.00%     -100.00%
                                               521000   STATE HEALTH INSURANCE             13,986,000     13,986,000        90,410          90,410               0             90,410      13,895,590       99.35%    -99.35%      -92.24%
                                               523000   TEACHERS RETIREMENT SYSTEM          6,295,608      6,295,608       116,646         116,646               0            116,646       6,178,962       98.15%    -98.15%      -77.77%
                                               525000   UNEMPLOYMENT COMPENSATION             210,000        210,000             0               0               0                  0         210,000      100.00%   -100.00%     -100.00%
                                               527000   ON BEHALF PAYMENTS                    700,000        700,000             0               0               0                  0         700,000      100.00%   -100.00%     -100.00%
                                               529000   OTHER EMPLOYEE BENEFITS               890,627        890,627        80,403          80,403               0             80,403         810,224       90.97%    -90.97%        8.33%
                                               530000   PURCHASED PROF/TECH SERVICES        1,811,630      1,811,630             0               0               0                  0       1,811,630      100.00%   -100.00%     -100.00%
                                               530010   PURCHASED SERVICES-OTHER FEES          36,000         36,000             0               0               0                  0          36,000      100.00%   -100.00%     -100.00%
                                               533200   DRUG&ALCOHOL TEST-FINGERPRINT          25,000         25,000             0               0               0                  0          25,000      100.00%   -100.00%     -100.00%
                                               543000   REPAIR & MAINTENANCE SERVICE        1,948,950      1,948,950             0               0               0                  0       1,948,950      100.00%   -100.00%     -100.00%
                                               551900   STUD TRANSP PURCHASED-OTH SRCE        832,500        807,500             0               0               0                  0         807,500      100.00%   -100.00%     -100.00%
                                               553000   COMMUNICATION                         167,850        167,850           172             172            (172)                 0         167,850      100.00%    -99.90%      -98.77%
                                               553200   COMMUNICATION-WEB SUBSCRPT/LIC         26,550         26,550             0               0               0                  0          26,550      100.00%   -100.00%     -100.00%
                                               558000   TRAVEL - EMPLOYEES                    130,500        130,500         4,276           4,276               0              4,276         126,224       96.72%    -96.72%      -60.68%
                                               559500   OTHER PURCHASED SERVICES                    0              0             0               0               0                  0               0           NA         NA           NA
                                               561000   SUPPLIES                              517,504        516,294        13,619          13,619           2,616             16,234         500,060       96.86%    -97.36%      -68.35%
                                               561100   SUPPLIES - TECHNOLOGY RELATED               0          1,210           102             102             210                312             898       74.22%    -91.57%        1.14%
                                               561200   COMPUTER SOFTWARE                     884,750        884,750             0               0          52,000             52,000         832,750       94.12%   -100.00%     -100.00%
                                               561500   EXPENDABLE EQUIPMENT                5,535,404      5,535,404        48,745          48,745       1,803,848          1,852,594       3,682,811       66.53%    -99.12%      -89.43%
                                               561600   EXPENDABLE COMPUTER EQUIPMENT          66,400         66,400             0               0               0                  0          66,400      100.00%   -100.00%     -100.00%
                                               562000   ENERGY / ELECTRICITY                7,290,000      7,290,000             8               8              (8)                 0       7,290,000      100.00%   -100.00%     -100.00%
                                               562008   ENERGY-FIELD TRIP GENERIC                   0              0             0               0               0                  0               0           NA         NA           NA
                                               571500   LAND IMPROVEMENTS                     675,000        675,000             0               0               0                  0         675,000      100.00%   -100.00%     -100.00%
                                               573000   PURCHASE EQUIP-NOT BUSES/COMP       1,611,738      1,611,738       733,670         733,670        (733,670)                 0       1,611,738      100.00%    -54.48%      446.25%
                                               573200   PURCHASE/LEASE - BUSES              2,925,000      2,925,000             0               0               0                  0       2,925,000      100.00%   -100.00%     -100.00%
                                               573400   PURCHASE/LEASE EQUIPMENT-TECH          27,000         27,000             0               0               0                  0          27,000      100.00%   -100.00%     -100.00%
                                               581000   DUES AND FEES                         150,300        150,300         4,879           4,879            (465)             4,414         145,886       97.06%    -96.75%      -61.05%
                                               589000   OTHER EXPENDITURES                    900,000        900,000             0               0               0                  0         900,000      100.00%   -100.00%     -100.00%
                                               599000   OTHER USES                                  0              0             0               0               0                  0               0           NA         NA           NA

                                                                                                                  7
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2024 GENERAL FUND (DETAIL)
                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                    7/31/2023
                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                  1            1
                                                                                                                                                                                                  % of
                                                                                 ORIGINAL       AMENDED        CURRENT                       ENCUMBRANC     TOTAL REV/EXP     REMAINING                  MONTHLY         YTD
                  Description          OBJECT        OBJECT DESCRIPTION                                                      REV/EXP YTD                                                       REMAINING
                                                                                 BUDGET          BUDGET         MONTH                             E             YTD            BALANCE                   VARIANCE      VARIANCE
                                                                                                                                                                                                BUDGET
STUDENT TRANSPORTATION SERVICE Total                                               79,886,601     79,864,421     2,493,218       2,493,218      1,124,359         3,617,577      76,246,844        95.47%    -96.88%      -62.54%
SUPPORT SERVICES - CENTRAL             511400   SUBSTITUTE/TEMPORARY EMPLOYEE         853,354        853,354        52,167          52,167              0            52,167         801,187        93.89%    -93.89%      -26.64%
                                       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            1,558,934      1,558,934       121,108         121,108              0           121,108       1,437,826        92.23%    -92.23%       -6.78%
                                       514300   RESEARCH PERSONNEL                          0              0             0               0              0                 0               0            NA         NA           NA
                                       519000   OTHER MANAGEMENT PERSONNEL          3,278,491      3,278,491       228,033         228,033              0           228,033       3,050,457        93.04%    -93.04%      -16.53%
                                       519100   OTHER ADMINISTRATIVE PERSONNEL     12,540,690     12,540,690       930,241         930,241              0           930,241      11,610,449        92.58%    -92.58%      -10.99%
                                       519900   OTHER SALARIES & COMPENSATION         611,260        611,260        27,464          27,464              0            27,464         583,796        95.51%    -95.51%      -46.08%
                                       519910   EXTRA ACTIVITY SALARIES                     0              0             0               0              0                 0               0            NA         NA           NA
                                       521000   STATE HEALTH INSURANCE              2,614,950      2,614,950       162,470         162,470              0           162,470       2,452,480        93.79%    -93.79%      -25.44%
                                       523000   TEACHERS RETIREMENT SYSTEM          3,519,321      3,519,321       244,622         244,622              0           244,622       3,274,699        93.05%    -93.05%      -16.59%
                                       524000   EMPLOYEES RETIREMENT SYSTEM                 0              0         7,091           7,091              0             7,091          (7,091)           NA         NA           NA
                                       525000   UNEMPLOYMENT COMPENSATION               6,250          6,250             0               0              0                 0           6,250       100.00%   -100.00%     -100.00%
                                       527000   ON BEHALF PAYMENTS                    185,000        185,000             0               0              0                 0         185,000       100.00%   -100.00%     -100.00%
                                       529000   OTHER EMPLOYEE BENEFITS               557,432        557,432        53,351          53,351              0            53,351         504,081        90.43%    -90.43%       14.85%
                                       530000   PURCHASED PROF/TECH SERVICES        1,073,904      2,295,672        79,683          79,683        788,044           867,727       1,427,945        62.20%    -96.53%      -58.35%
                                       530070   ADA-PURCHASED PROF/TECH SERVIC         54,000         54,000             0               0              0                 0          54,000       100.00%   -100.00%     -100.00%
                                       543000   REPAIR & MAINTENANCE SERVICE                0              0             0               0              0                 0               0            NA         NA           NA
                                       543200   REPAIR & MAINT SERVICE-TECH         1,811,457        895,957        22,464          22,464        211,711           234,175         661,782        73.86%    -97.49%      -69.91%
                                       544100   RENTAL OF LAND OR BUILDINGS                 0              0             0               0              0                 0               0            NA         NA           NA
                                       544200   RENTAL OF EQUIPMENT & VEHICLES              0              0             0               0              0                 0               0            NA         NA           NA
                                       553000   COMMUNICATION                       2,703,532      2,703,532        16,854          16,854        352,475           369,329       2,334,202        86.34%    -99.38%      -92.52%
                                       553200   COMMUNICATION-WEB SUBSCRPT/LIC          1,134         10,366             0               0              0                 0          10,366       100.00%   -100.00%     -100.00%
                                       558000   TRAVEL - EMPLOYEES                    189,000        189,000         3,409           3,409              0             3,409         185,591        98.20%    -98.20%      -78.35%
                                       561000   SUPPLIES                              548,190        548,190         5,691           5,691         29,632            35,323         512,867        93.56%    -98.96%      -87.54%
                                       561070   ADA Supplies                                0              0             0               0              0                 0               0            NA         NA           NA
                                       561100   SUPPLIES - TECHNOLOGY RELATED             450            450             0               0              0                 0             450       100.00%   -100.00%     -100.00%
                                       561200   COMPUTER SOFTWARE                     586,460        586,460         9,232           9,232        110,308           119,540         466,920        79.62%    -98.43%      -81.11%
                                       561500   EXPENDABLE EQUIPMENT                  119,700        119,700             0               0              0                 0         119,700       100.00%   -100.00%     -100.00%
                                       561570   ADA Expendable Equipment                    0              0             0               0              0                 0               0            NA         NA           NA
                                       561600   EXPENDABLE COMPUTER EQUIPMENT          37,620         37,620             0               0            141               141          37,479        99.63%   -100.00%     -100.00%
                                       561670   ADA Expendable Computer Equip               0              0             0               0              0                 0               0            NA         NA           NA
                                       564200   BOOKS (OTHER THAN TEXTBOOKS)            2,250          2,250             0               0              0                 0           2,250       100.00%   -100.00%     -100.00%
                                       573000   PURCHASE EQUIP-NOT BUSES/COMP          40,500         40,500             0               0              0                 0          40,500       100.00%   -100.00%     -100.00%
                                       573500   PURCHASE - SOFTWARE (CAPITAL)               0              0             0               0              0                 0               0            NA         NA           NA
                                       581000   DUES AND FEES                         279,782        279,782           578             578         10,505            11,083         268,699        96.04%    -99.79%      -97.52%
                                       589000   OTHER EXPENDITURES                          0              0             0               0              0                 0               0            NA         NA           NA
SUPPORT SERVICES - CENTRAL Total                                                   33,173,661     33,489,161     1,964,459       1,964,459      1,502,815         3,467,274      30,021,887        89.65%    -94.13%      -29.61%
OTHER SUPPORT SERVICES                 514200   SALARY OF CLERICAL STAFF               38,509         38,509             0               0              0                 0          38,509       100.00%   -100.00%     -100.00%
                                       517700   FAMILY SERVICES/PARENT COORD                0              0         7,295           7,295              0             7,295          (7,295)           NA         NA           NA
                                       519000   OTHER MANAGEMENT PERSONNEL          1,013,901      1,013,901             0               0              0                 0       1,013,901       100.00%   -100.00%     -100.00%
                                       519900   OTHER SALARIES & COMPENSATION       1,261,656      1,261,656         2,610           2,610              0             2,610       1,259,046        99.79%    -99.79%      -97.52%
                                       521000   STATE HEALTH INSURANCE                 13,500         13,500         1,580           1,580              0             1,580          11,920        88.30%    -88.30%       40.44%
                                       523000   TEACHERS RETIREMENT SYSTEM              7,963          7,963         1,458           1,458              0             1,458           6,505        81.70%    -81.70%      119.66%
                                       527000   ON BEHALF PAYMENTS                     14,000         14,000             0               0              0                 0          14,000       100.00%   -100.00%     -100.00%
                                       529000   OTHER EMPLOYEE BENEFITS               127,888        127,888           411             411              0               411         127,477        99.68%    -99.68%      -96.14%
                                       530000   PURCHASED PROF/TECH SERVICES                0              0             0               0              0                 0               0            NA         NA           NA
                                       561000   SUPPLIES                               54,000         54,000             0               0              0                 0          54,000       100.00%   -100.00%     -100.00%
                                       589000   OTHER EXPENDITURES                    900,000        900,000             0               0              0                 0         900,000       100.00%   -100.00%     -100.00%
OTHER SUPPORT SERVICES Total                                                        3,431,416      3,431,416        13,354          13,354              0            13,354       3,418,063        99.61%    -99.61%      -95.33%
SCHOOL NUTRITION PROGRAM               519900   OTHER SALARIES & COMPENSATION               0              0             0               0              0                 0               0            NA         NA           NA
                                       527000   ON BEHALF PAYMENTS                    335,000        335,000             0               0              0                 0         335,000       100.00%   -100.00%     -100.00%
                                       529000   OTHER EMPLOYEE BENEFITS                     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 NUTRITION PROGRAM Total                                                        335,000        335,000             0               0              0                 0         335,000       100.00%   -100.00%     -100.00%
ENTERPRISE OPERATIONS                  518100   MAINT PERSONNEL-TRANS MECHANIC         39,282         39,282             0               0              0                 0          39,282       100.00%   -100.00%     -100.00%
                                       519900   OTHER SALARIES & COMPENSATION               0              0             0               0              0                 0               0            NA         NA           NA
                                       521000   STATE HEALTH INSURANCE                 13,500         13,500             0               0              0                 0          13,500       100.00%   -100.00%     -100.00%

                                                                                                          8
                                                                                                           DEKALB COUNTY BOARD OF EDUCATION
                                                                                                          FY2024 GENERAL FUND (DETAIL)
                                                                                                         STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                      7/31/2023
                                                                                                                    (UNAUDITED)
                                                                                                                                                                                                                                     1            1
                                                                                                                                                                                                                     % of
                                                                                                   ORIGINAL       AMENDED       CURRENT                         ENCUMBRANC    TOTAL REV/EXP       REMAINING                 MONTHLY         YTD
                   Description                      OBJECT             OBJECT DESCRIPTION                                                      REV/EXP YTD                                                        REMAINING
                                                                                                   BUDGET          BUDGET        MONTH                               E            YTD              BALANCE                  VARIANCE      VARIANCE
                                                                                                                                                                                                                   BUDGET
                                                    523000      TEACHERS RETIREMENT SYSTEM                7,849         7,849             0                0              0                 0             7,849      100.00%   -100.00%     -100.00%
                                                    529000      OTHER EMPLOYEE BENEFITS                   1,041         1,041             0                0              0                 0             1,041      100.00%   -100.00%     -100.00%
 ENTERPRISE OPERATIONS Total                                                                             61,672        61,672             0                0              0                 0            61,672      100.00%   -100.00%     -100.00%
 FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 519900        OTHER SALARIES & COMPENSATION                 0             0             0                0              0                 0                 0           NA         NA           NA
                                                  529000        OTHER EMPLOYEE BENEFITS                       0             0             0                0              0                 0                 0           NA         NA           NA
                                                  571000        LAND ACQUISITION & DEVELOPMENT                0             0             0                0              0                 0                 0           NA         NA           NA
                                                  571500        LAND IMPROVEMENTS                             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
                                                  573000        PURCHASE EQUIP-NOT BUSES/COMP                 0             0             0                0              0                 0                 0           NA         NA           NA
 FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total                                                       0             0             0                0              0                 0                 0           NA         NA           NA
 TRANSFERS & OTHER OUTLAYS                        589000        OTHER EXPENDITURES                            0             0             0                0              0                 0                 0           NA         NA           NA
                                                  593000        OPERATING TRANSFER TO OTH FUND        8,341,294     8,341,294      (431,234)        (431,234)             0          (431,234)        8,772,528      105.17%   -105.17%     -162.04%
                                                  599000        OTHER USES                                    0             0             0                0              0                 0                 0           NA         NA           NA
 TRANSFERS & OTHER OUTLAYS Total                                                                      8,341,294     8,341,294      (431,234)        (431,234)             0          (431,234)        8,772,528      105.17%   -105.17%     -162.04%
 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                                                                               1,477,119,981 1,477,196,496    30,723,387      30,723,387       35,477,306      66,200,693      1,410,995,803       95.52%    -97.92%     -75.04%

                                                             ** Gold Case Payment $22,500,000




                                                                                                                            9
                                                                                           DEKALB COUNTY BOARD OF EDUCATION
                                                                                          FY2024 SPECIAL REVENUE (DETAIL)
                                                                                          STATEMENT OF REVENUE & EXPENDITURES
                                                                                                       7/31/2023
                                                                                                     (UNAUDITED)
                                                                                                                                                                                                                         1            1
                                                                                                                                                                                                       % 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                      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
                                     412200   DONATIONS                                   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
                                     413100   TUITION FROM INDIVIDUALS                    0                 0             0                0                0                 0                0             NA          NA          NA
                                     413200   TUITION - OTHER GEORGIA LUAS                0                 0             0                0                0                 0                0             NA          NA          NA
                                     413500   SUMMER SCHOOL TUITION                       0                 0             0                0                0                 0                0             NA          NA          NA
                                     414000   TRANSPORTATION FEES                         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
                                     419200   CONTRIBUTIONS-PRIVATE SOURCES               0                 0             0                0                0                 0                0             NA          NA          NA
                                     419850   STUDENT SUPPLY FEES                         0                 0             0                0                0                 0                0             NA          NA          NA
                                     419950   OTHER LOCAL REVENUES               10,147,788        10,136,197     1,313,229        1,313,229                0         1,313,229        8,822,968         87.04%     -87.04%      55.47%
                                     419951   10% - OTHER LOCAL REVENUES            412,268           412,268         5,247            5,247                0             5,247          407,021         98.73%     -98.73%     -84.73%
 LOCAL REVENUES Total                                                            10,560,056        10,548,465     1,318,476        1,318,476                0         1,318,476        9,229,989         87.50%     -87.50%      49.99%
 INTEREST                            415000 INVESTMENT INCOME                             0                 0         1,301            1,301                0             1,301           (1,301)            NA          NA          NA
 INTEREST Total                                                                           0                 0         1,301            1,301                0             1,301           (1,301)            NA          NA          NA
 STATE SOURCES                       434000 GRANTS FROM PRE-K LOTTERY                     0                 0             0                0                0                 0                0             NA          NA          NA
                                     438000 OTHER GRANTS FROM GEORGIA DOE            75,263            75,263       198,141          198,141                0           198,141         (122,878)      -163.26%     163.26%    3059.18%
                                     439950 FUNDS - OTHER STATE AGENCIES                  0                 0             0                0                0                 0                0             NA          NA          NA
 STATE SOURCES Total                                                                 75,263            75,263       198,141          198,141                0           198,141         (122,878)      -163.26%     163.26%    3059.18%
 FEDERAL SOURCES                     443000   CAT GRANTS - DIRECT FED GOVT                0                 0             0                0                0                 0                0             NA          NA          NA
                                     445200   OTH FED GRANTS THRU GA DOE                  0               624             0                0                0                 0              624        100.00%    -100.00%    -100.00%
                                     445300   ALL OTHER FEDERAL GRANTS              157,560           167,060       301,950          301,950                0           301,950         (134,890)       -80.74%      80.74%    2068.92%
                                     445350   CARES ACT-ESSER                   347,043,428       537,697,445             0                0                0                 0      537,697,445        100.00%    -100.00%    -100.00%
                                     449950   REV - FED SRCES NOT CLASSIFIED         30,000           804,183             0                0                0                 0          804,183        100.00%    -100.00%    -100.00%
 FEDERAL SOURCES Total                                                          347,230,988       538,669,312       301,950          301,950                0           301,950      538,367,362         99.94%     -99.94%     -99.33%
 TRANSFERS AND OTHER LOCAL           452000 OPER TRANSFERS FROM OTH FUND          1,891,245         1,891,245      (425,987)        (425,987)               0          (425,987)       2,317,232        122.52%    -122.52%    -370.29%
                                     459950 OTHER SOURCE                                  0                 0             0                0                0                 0                0             NA          NA          NA
 TRANSFERS AND OTHER LOCAL Total                                                  1,891,245         1,891,245      (425,987)        (425,987)               0          (425,987)       2,317,232        122.52%    -122.52%    -370.29%


TOTAL REVENUE                                                                  359,757,552      551,184,285     1,393,882        1,393,882                 0         1,393,882     549,790,403         99.75%      -99.75%      -96.97%

 INSTRUCTION                         511000   TEACHERS                                    0        19,332,163       138,951          138,951                0           138,951       19,193,212         99.28%     -99.28%      -91.37%
                                     511200   PREKINDERGARTEN TEACHER                     0                 0             0                0                0                 0                0             NA          NA           NA
                                     511300   SUBSTITUTE/TEMPORARY EMPLOYEE          76,000                 0             0                0                0                 0                0             NA          NA           NA
                                     511400   SUBSTITUTE/TEMPORARY EMPLOYEE               0                 0             0                0                0                 0                0             NA          NA           NA
                                     511500   EXTENDED DAY - TEACHERS                     0            33,322             0                0                0                 0           33,322        100.00%    -100.00%     -100.00%
                                     511600   PROF DEVELOPMENT STIPENDS             153,500                 0             0                0                0                 0                0             NA          NA           NA
                                     511700   EXTENDED YEAR                               0             1,081             0                0                0                 0            1,081        100.00%    -100.00%     -100.00%
                                     511800   ART - MUSIC - PE                            0                 0             0                0                0                 0                0             NA          NA           NA
                                     513000   PRINCIPAL                                   0                 0             0                0                0                 0                0             NA          NA           NA
                                     514000   AIDES AND PARAPROFESSIONALS                 0            19,000         2,345            2,345                0             2,345           16,655         87.66%     -87.66%       48.11%
                                     514500   INTERPRETER                                 0                 0             0                0                0                 0                0             NA          NA           NA
                                     516100   TECHNOLOGY SPECIALIST                       0                 0             0                0                0                 0                0             NA          NA           NA
                                     516300   SCH NURSE/SPEC EDUC NURSE LPN               0                 0             0                0                0                 0                0             NA          NA           NA
                                     516400   PHYS/OCCUP/SPEECH THERAPIST                 0                 0             0                0                0                 0                0             NA          NA           NA
                                     517200   ELEMENTARY COUNSELOR                        0                 0             0                0                0                 0                0             NA          NA           NA
                                     519100   OTHER ADMINISTRATIVE PERSONNEL              0                 0        73,885           73,885                0            73,885          (73,885)            NA          NA           NA
                                     519900   OTHER SALARIES & COMPENSATION      21,510,000        77,788,760     2,851,589        2,851,589                0         2,851,589       74,937,171         96.33%     -96.33%      -56.01%
                                     519910   EXTRA ACTIVITY SALARIES               110,349           110,349        62,433           62,433                0            62,433           47,916         43.42%     -43.42%      578.93%
                                     520000   EMPLOYEE BENEFITS                           0                 0             0                0                0                 0                0             NA          NA           NA
                                     521000   STATE HEALTH INSURANCE                      0         6,951,220         7,110            7,110                0             7,110        6,944,110         99.90%     -99.90%      -98.77%
                                     523000   TEACHERS RETIREMENT SYSTEM                  0        13,361,446       396,445          396,445                0           396,445       12,965,001         97.03%     -97.03%      -64.39%
                                     529000   OTHER EMPLOYEE BENEFITS               568,915         3,718,457        69,968           69,968                0            69,968        3,648,490         98.12%     -98.12%      -77.42%
                                     530000   PURCHASED PROF/TECH SERVICES       33,348,659         4,213,193        67,458           67,458          (26,456)           41,002        4,172,191         99.03%     -98.40%      -80.79%
                                     532100   CONTRACTED SERV-TEACHERS            1,657,054         9,452,663        87,502           87,502          (80,863)            6,639        9,446,023         99.93%     -99.07%      -88.89%
                                     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
                                                                                                           10
                                                                                        DEKALB COUNTY BOARD OF EDUCATION
                                                                                       FY2024 SPECIAL REVENUE (DETAIL)
                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                    7/31/2023
                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                 1            1
                                                                                                                                                                                                 % 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
                                  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                         502,000         1,119,239             0               0               0                 0       1,119,239        100.00%  -100.00%     -100.00%
                                  553200   COMMUNICATION-WEB SUBSCRPT/LIC      1,671,370         3,364,248        29,624          29,624          42,936            72,560       3,291,688         97.84%   -99.12%      -89.43%
                                  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                 0             0               0               0                 0               0             NA        NA           NA
                                  558000   TRAVEL - EMPLOYEES                    335,159            26,219             0               0               0                 0          26,219        100.00%  -100.00%     -100.00%
                                  559500   OTHER PURCHASED SERVICES                    0                 0             0               0           9,958             9,958          (9,958)            NA        NA           NA
                                  561000   SUPPLIES                            1,628,901         2,929,747       389,970         389,970        (370,095)           19,876       2,909,871         99.32%   -86.69%       59.73%
                                  561099   SURPLUS                             4,313,026             4,476             0               0               0                 0           4,476        100.00%  -100.00%     -100.00%
                                  561100   SUPPLIES - TECHNOLOGY RELATED         116,874           147,419         4,404           4,404          (4,401)                3         147,417        100.00%   -97.01%      -64.15%
                                  561200   COMPUTER SOFTWARE                     684,466           416,800         1,395           1,395          (1,395)                0         416,800        100.00%   -99.67%      -95.98%
                                  561500   EXPENDABLE EQUIPMENT                  391,315         3,454,784       220,889         220,889        (219,672)            1,217       3,453,567         99.96%   -93.61%      -23.28%
                                  561600   EXPENDABLE COMPUTER EQUIPMENT         565,962        29,789,926        56,867          56,867         (56,153)              714      29,789,212        100.00%   -99.81%      -97.71%
                                  564000   DIGITAL/ELECTRONIC TEXTBOOKS            5,900         1,282,818             0               0               0                 0       1,282,818        100.00%  -100.00%     -100.00%
                                  564100   TEXTBOOKS - PRINTED                11,338,558        11,364,201             0               0               0                 0      11,364,201        100.00%  -100.00%     -100.00%
                                  564200   BOOKS (OTHER THAN TEXTBOOKS)           23,047         2,063,972         1,077           1,077          31,140            32,217       2,031,755         98.44%   -99.95%      -99.37%
                                  573000   PURCHASE EQUIP-NOT BUSES/COMP         429,768           291,411        59,375          59,375         (59,375)                0         291,411        100.00%   -79.62%      144.50%
                                  573400   PURCHASE/LEASE EQUIPMENT-TECH          42,282               410       157,660         157,660        (157,660)                0             410        100.00% 38353.66%   461343.90%
                                  581000   DUES AND FEES                          85,434             4,300         1,279           1,279            (754)              525           3,775         87.79%   -70.27%      256.79%
                                  589000   OTHER EXPENDITURES                          0                 0             0               0               0                 0               0             NA        NA           NA
INSTRUCTION Total                                                             80,023,619       191,691,625     4,680,225       4,680,225        (892,788)        3,787,437     187,904,188         98.02%   -97.56%      -70.70%
PUPIL SERVICES                    511300   SUBSTITUTE/TEMPORARY EMPLOYEE               0                 0             0               0               0                 0               0             NA        NA           NA
                                  511400   SUBSTITUTE/TEMPORARY EMPLOYEE               0             1,643             0               0               0                 0           1,643        100.00%  -100.00%     -100.00%
                                  511600   PROF DEVELOPMENT STIPENDS                   0             1,960             0               0               0                 0           1,960        100.00%  -100.00%     -100.00%
                                  514000   AIDES AND PARAPROFESSIONALS                 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
                                  514500   INTERPRETER                                 0                 0             0               0               0                 0               0             NA        NA           NA
                                  514600   ATHLETICS PERSONNEL                         0                 0             0               0               0                 0               0             NA        NA           NA
                                  516300   SCH NURSE/SPEC EDUC NURSE LPN               0             1,000             0               0               0                 0           1,000        100.00%  -100.00%     -100.00%
                                  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                0                 0             0               0               0                 0               0             NA        NA           NA
                                  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                        0                 0             0               0               0                 0               0             NA        NA           NA
                                  517700   FAMILY SERVICES/PARENT COORD                0                 0        39,359          39,359               0            39,359         (39,359)            NA        NA           NA
                                  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                  0                 0         7,254           7,254               0             7,254          (7,254)            NA        NA           NA
                                  519100   OTHER ADMINISTRATIVE PERSONNEL              0         4,082,059         9,347           9,347               0             9,347       4,072,711         99.77%   -99.77%      -97.25%
                                  519900   OTHER SALARIES & COMPENSATION       2,100,000        13,197,730       122,834         122,834               0           122,834      13,074,897         99.07%   -99.07%      -88.83%
                                  519910   EXTRA ACTIVITY SALARIES                     0                 0             0               0               0                 0               0             NA        NA           NA
                                  520000   EMPLOYEE BENEFITS                           0                 0             0               0               0                 0               0             NA        NA           NA
                                  521000   STATE HEALTH INSURANCE                      0           607,500        10,085          10,085               0            10,085         597,415         98.34%   -98.34%      -80.08%
                                  523000   TEACHERS RETIREMENT SYSTEM                  0         1,045,857        30,497          30,497               0            30,497       1,015,360         97.08%   -97.08%      -65.01%
                                  528000   BENEFIT IN LIEU OF SOCIAL SECU              0                 0             0               0               0                 0               0             NA        NA           NA
                                  529000   OTHER EMPLOYEE BENEFITS                55,650           374,687         5,035           5,035               0             5,035         369,653         98.66%   -98.66%      -83.88%
                                  530000   PURCHASED PROF/TECH SERVICES       26,353,209         4,188,533       147,433         147,433         (55,137)           92,297       4,096,236         97.80%   -96.48%      -57.76%
                                  543000   REPAIR & MAINTENANCE SERVICE                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                               0                 0             0               0               0                 0               0             NA        NA           NA
                                  553200   COMMUNICATION-WEB SUBSCRPT/LIC            300         1,903,601         7,024           7,024           1,841             8,865       1,894,736         99.53%   -99.63%      -95.57%
                                  558000   TRAVEL - EMPLOYEES                          0            10,000             0               0               0                 0          10,000        100.00%  -100.00%     -100.00%

                                                                                                        11
                                                                                                    DEKALB COUNTY BOARD OF EDUCATION
                                                                                                   FY2024 SPECIAL REVENUE (DETAIL)
                                                                                                   STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                7/31/2023
                                                                                                              (UNAUDITED)
                                                                                                                                                                                                                            1             1
                                                                                                                                                                                                          % 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
                                              559500   OTHER PURCHASED SERVICES                    0                 0            0              0              0                0                0              NA         NA            NA
                                              561000   SUPPLIES                              107,737           205,046        6,973          6,973         24,357           31,330          173,717          84.72%    -96.60%       -59.19%
                                              561100   SUPPLIES - TECHNOLOGY RELATED           2,200             4,400            0              0              0                0            4,400         100.00%   -100.00%      -100.00%
                                              561200   COMPUTER SOFTWARE                       4,742             6,000       12,000         12,000              0           12,000           (6,000)       -100.00%    100.00%      2300.00%
                                              561500   EXPENDABLE EQUIPMENT                        0           129,587        8,957          8,957         19,364           28,321          101,265          78.14%    -93.09%       -17.06%
                                              561600   EXPENDABLE COMPUTER EQUIPMENT          15,500            58,766       15,140         15,140        (15,140)               0           58,766         100.00%    -74.24%       209.16%
                                              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)                0             5,021        1,869          1,869         (1,904)             (35)           5,056         100.69%    -62.78%       346.63%
                                              571500   LAND IMPROVEMENTS                           0                 0            0              0              0                0                0              NA         NA            NA
                                              573000   PURCHASE EQUIP-NOT BUSES/COMP               0            30,380            0              0              0                0           30,380         100.00%   -100.00%      -100.00%
                                              573400   PURCHASE/LEASE EQUIPMENT-TECH               0           100,000            0              0              0                0          100,000         100.00%   -100.00%      -100.00%
                                              581000   DUES AND FEES                               0            10,000            0              0              0                0           10,000         100.00%   -100.00%      -100.00%
                                              589000   OTHER EXPENDITURES                          0                 0            0              0              0                0                0              NA         NA            NA
PUPIL SERVICES Total                                                                      28,639,337        25,963,770      423,806        423,806        (26,618)         397,188       25,566,583          98.47%    -98.37%       -80.41%
IMPROVEMENT OF INSTRUCTIONAL SERVICES         511000   TEACHERS                                    0                 0            0              0              0                0                0              NA         NA            NA
                                              511300   SUBSTITUTE/TEMPORARY EMPLOYEE               0               540            0              0              0                0              540         100.00%   -100.00%      -100.00%
                                              511400   SUBSTITUTE/TEMPORARY EMPLOYEE               0                 0            0              0              0                0                0              NA         NA            NA
                                              511500   EXTENDED DAY - TEACHERS                     0                 0            0              0              0                0                0              NA         NA            NA
                                              511600   PROF DEVELOPMENT STIPENDS                   0             7,750          700            700              0              700            7,050          90.97%    -90.97%         8.39%
                                              514200   SALARY OF CLERICAL STAFF               30,504                 0        4,799          4,799              0            4,799           (4,799)             NA         NA            NA
                                              517700   FAMILY SERVICES/PARENT COORD                0                 0            0              0              0                0                0              NA         NA            NA
                                              519000   OTHER MANAGEMENT PERSONNEL              9,447            17,301       30,169         30,169              0           30,169          (12,868)        -74.38%     74.38%      1992.51%
                                              519100   OTHER ADMINISTRATIVE PERSONNEL              0                 0       10,549         10,549              0           10,549          (10,549)             NA         NA            NA
                                              519900   OTHER SALARIES & COMPENSATION               0           943,681            0              0              0                0          943,681         100.00%   -100.00%      -100.00%
                                              519910   EXTRA ACTIVITY SALARIES                     0                 0            0              0              0                0                0              NA         NA            NA
                                              520000   EMPLOYEE BENEFITS                           0                 0            0              0              0                0                0              NA         NA            NA
                                              521000   STATE HEALTH INSURANCE                      0                 0        3,470          3,470              0            3,470           (3,470)             NA         NA            NA
                                              523000   TEACHERS RETIREMENT SYSTEM              1,877             3,374        6,987          6,987              0            6,987           (3,613)       -107.07%    107.07%      2384.86%
                                              529000   OTHER EMPLOYEE BENEFITS                 2,334            30,250       16,905         16,905              0           16,905           13,345          44.12%    -44.12%       570.61%
                                              530000   PURCHASED PROF/TECH SERVICES       26,109,545           227,843            0              0              0                0          227,843         100.00%   -100.00%      -100.00%
                                              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                    0             2,000        2,000          2,000              0            2,000                0           0.00%      0.00%      1100.00%
                                              543000   REPAIR & MAINTENANCE SERVICE                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
                                              553200   COMMUNICATION-WEB SUBSCRPT/LIC          1,830         1,299,603            0              0              0                0        1,299,603         100.00%   -100.00%      -100.00%
                                              558000   TRAVEL - EMPLOYEES                      6,451             1,351          497            497              0              497              855          63.24%    -63.24%       341.14%
                                              559500   OTHER PURCHASED SERVICES                    0             7,200            0              0              0                0            7,200         100.00%   -100.00%      -100.00%
                                              561000   SUPPLIES                                7,080            16,810        5,359          5,359            213            5,572           11,238          66.85%    -68.12%       282.54%
                                              561100   SUPPLIES - TECHNOLOGY RELATED          14,170               220            0              0              0                0              220         100.00%   -100.00%      -100.00%
                                              561200   COMPUTER SOFTWARE                     320,231           330,594            0              0              0                0          330,594         100.00%   -100.00%      -100.00%
                                              561500   EXPENDABLE EQUIPMENT                        0            17,101            0              0              0                0           17,101         100.00%   -100.00%      -100.00%
                                              561600   EXPENDABLE COMPUTER EQUIPMENT          10,700            14,690       11,799         11,799        (11,799)               0           14,690         100.00%    -19.68%       863.83%
                                              564100   TEXTBOOKS - PRINTED                         0                 0            0              0              0                0                0              NA         NA            NA
                                              564200   BOOKS (OTHER THAN TEXTBOOKS)            3,100            13,148        1,920          1,920         (1,920)               0           13,148         100.00%    -85.40%        75.24%
                                              573000   PURCHASE EQUIP-NOT BUSES/COMP               0                 0            0              0              0                0                0              NA         NA            NA
                                              581000   DUES AND FEES                           3,900             3,900            0              0            278              278            3,622          92.87%   -100.00%      -100.00%
                                              595000   SPECIAL ITEMS                               0                 0            0              0              0                0                0              NA         NA            NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total                                               26,521,168         2,937,357       95,153         95,153        (13,228)          81,925        2,855,432          97.21%    -96.76%       -61.13%
INSTRUCTIONAL STAFF TRAINING                  511300   SUBSTITUTE/TEMPORARY EMPLOYEE               0            12,570            0              0              0                0           12,570         100.00%   -100.00%      -100.00%
                                              511400   SUBSTITUTE/TEMPORARY EMPLOYEE               0                 0            0              0              0                0                0              NA         NA            NA
                                              511600   PROF DEVELOPMENT STIPENDS              54,226         3,732,050       16,723         16,723              0           16,723        3,715,328          99.55%    -99.55%       -94.62%
                                              511700   EXTENDED YEAR                               0                 0      378,855        378,855              0          378,855         (378,855)             NA         NA            NA
                                              516100   TECHNOLOGY SPECIALIST                       0                 0            0              0              0                0                0              NA         NA            NA
                                              519000   OTHER MANAGEMENT PERSONNEL                  0            60,000        5,400          5,400              0            5,400           54,600          91.00%    -91.00%         8.00%
                                              519100   OTHER ADMINISTRATIVE PERSONNEL              0               142      253,584        253,584              0          253,584         (253,443)    -178757.60% 178757.60%   2146191.24%
                                              519900   OTHER SALARIES & COMPENSATION       1,890,000         2,714,979            0              0              0                0        2,714,979         100.00%   -100.00%      -100.00%
                                              520000   EMPLOYEE BENEFITS                           0                 0            0              0              0                0                0              NA         NA            NA
                                              521000   STATE HEALTH INSURANCE                      0                 0       39,500         39,500              0           39,500          (39,500)             NA         NA            NA

                                                                                                                    12
                                                                                           DEKALB COUNTY BOARD OF EDUCATION
                                                                                          FY2024 SPECIAL REVENUE (DETAIL)
                                                                                          STATEMENT OF REVENUE & EXPENDITURES
                                                                                                       7/31/2023
                                                                                                     (UNAUDITED)
                                                                                                                                                                                                                  1            1
                                                                                                                                                                                                % 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                  0                 0       57,152         57,152              0           57,152         (57,152)            NA          NA           NA
                                     529000   OTHER EMPLOYEE BENEFITS                51,522           165,926       20,076         20,076              0           20,076         145,851         87.90%     -87.90%       45.19%
                                     530000   PURCHASED PROF/TECH SERVICES       26,102,645         2,938,592       45,849         45,849         50,018           95,867       2,842,725         96.74%     -98.44%      -81.28%
                                     532100   CONTRACTED SERV-TEACHERS                    0            10,183            0              0              0                0          10,183        100.00%    -100.00%     -100.00%
                                     536100   PER DIEM AND FEES                           0            28,563            0              0              0                0          28,563        100.00%    -100.00%     -100.00%
                                     536200   PER DIEM AND FEES - EXPENSES                0                 0            0              0              0                0               0             NA          NA           NA
                                     553200   COMMUNICATION-WEB SUBSCRPT/LIC         15,000           767,680          588            588              0              588         767,092         99.92%     -99.92%      -99.08%
                                     558000   TRAVEL - EMPLOYEES                     36,000           107,438       42,107         42,107            798           42,905          64,533         60.07%     -60.81%      370.31%
                                     559500   OTHER PURCHASED SERVICES                    0            20,299            0              0              0                0          20,299        100.00%    -100.00%     -100.00%
                                     561000   SUPPLIES                                    0            80,750       10,338         10,338         14,691           25,028          55,722         69.01%     -87.20%       53.62%
                                     561100   SUPPLIES - TECHNOLOGY RELATED               0                 0            0              0              0                0               0             NA          NA           NA
                                     561200   COMPUTER SOFTWARE                           0                 0            0              0              0                0               0             NA          NA           NA
                                     561500   EXPENDABLE EQUIPMENT                        0             6,250            0              0              0                0           6,250        100.00%    -100.00%     -100.00%
                                     561600   EXPENDABLE COMPUTER EQUIPMENT               0             3,129            0              0              0                0           3,129        100.00%    -100.00%     -100.00%
                                     564000   DIGITAL/ELECTRONIC TEXTBOOKS                0                 0            0              0              0                0               0             NA          NA           NA
                                     564200   BOOKS (OTHER THAN TEXTBOOKS)          121,000           508,645        1,995          1,995           (469)           1,527         507,118         99.70%     -99.61%      -95.29%
                                     581000   DUES AND FEES                         374,611           502,195          799            799         16,018           16,817         485,378         96.65%     -99.84%      -98.09%
                                     589000   OTHER EXPENDITURES                          0                 0            0              0              0                0               0             NA          NA           NA
INSTRUCTIONAL STAFF TRAINING Total                                               28,645,004        11,659,391      872,965        872,965         81,055          954,021      10,705,370         91.82%     -92.51%      -10.15%
EDUCATIONAL MEDIA SERVICES           514200   SALARY OF CLERICAL STAFF                    0                 0            0              0              0                0               0             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            0              0              0                0          74,200        100.00%    -100.00%     -100.00%
                                     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             5,000            0              0              0                0           5,000        100.00%    -100.00%     -100.00%
                                     564200   BOOKS (OTHER THAN TEXTBOOKS)                0                 0            0              0              0                0               0             NA          NA           NA
EDUCATIONAL MEDIA SERVICES Total                                                  2,879,200         3,095,582            0              0              0                0       3,095,582        100.00%    -100.00%     -100.00%
FEDERAL GRANT ADMINISTRATION         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%
                                     514100   SALARY OF SERETARIAL STAFF                  0                 0            0              0              0                0               0             NA          NA           NA
                                     514200   SALARY OF CLERICAL STAFF                    0                 0       16,158         16,158              0           16,158         (16,158)            NA          NA           NA
                                     514800   ACCOUNTANT                                  0                 0            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                0                 0            0              0              0                0               0             NA          NA           NA
                                     519000   OTHER MANAGEMENT PERSONNEL                  0                 0       10,752         10,752              0           10,752         (10,752)            NA          NA           NA
                                     519100   OTHER ADMINISTRATIVE PERSONNEL              0           627,395      213,169        213,169              0          213,169         414,226         66.02%     -66.02%      307.72%
                                     519900   OTHER SALARIES & COMPENSATION       1,200,000         1,602,886            0              0              0                0       1,602,886        100.00%    -100.00%     -100.00%
                                     519910   EXTRA ACTIVITY SALARIES                     0                 0            0              0              0                0               0             NA          NA           NA
                                     521000   STATE HEALTH INSURANCE                      0           130,306       33,165         33,165              0           33,165          97,141         74.55%     -74.55%      205.42%
                                     523000   TEACHERS RETIREMENT SYSTEM                  0           193,465       97,564         97,564              0           97,564          95,901         49.57%     -49.57%      505.16%
                                     529000   OTHER EMPLOYEE BENEFITS                31,800           106,073       10,349         10,349              0           10,349          95,723         90.24%     -90.24%       17.08%
                                     530000   PURCHASED PROF/TECH SERVICES       (5,645,750)          530,966       17,402         17,402        (17,402)               0         530,966        100.00%     -96.72%      -60.67%
                                     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
                                     553000   COMMUNICATION                               0                 0            0              0              0                0               0             NA          NA           NA
                                     553200   COMMUNICATION-WEB SUBSCRPT/LIC              0                 0            0              0              0                0               0             NA          NA           NA
                                     558000   TRAVEL - EMPLOYEES                          0                 0          394            394              0              394            (394)            NA          NA           NA
                                     561000   SUPPLIES                                7,960            11,072        3,380          3,380         (3,380)               0          11,072        100.00%     -69.47%      266.33%
                                     561100   SUPPLIES - TECHNOLOGY RELATED               0               400            0              0              0                0             400        100.00%    -100.00%     -100.00%
                                     561200   COMPUTER SOFTWARE                           0                 0            0              0              0                0               0             NA          NA           NA
                                     561500   EXPENDABLE EQUIPMENT                        0             1,835            4              4             (4)               0           1,835        100.00%     -99.79%      -97.52%
                                     561600   EXPENDABLE COMPUTER EQUIPMENT               0            14,850            0              0            667              667          14,183         95.51%    -100.00%     -100.00%
                                     564200   BOOKS (OTHER THAN TEXTBOOKS)                0             2,000            0              0              0                0           2,000        100.00%    -100.00%     -100.00%
                                     581000   DUES AND FEES                               0             1,000            0              0              0                0           1,000        100.00%    -100.00%     -100.00%
                                     588000   FEDERAL INDIRECT COST CHARGES               0                 0            0              0              0                0               0             NA          NA           NA
FEDERAL GRANT ADMINISTRATION Total                                               (4,405,990)        3,227,248      402,337        402,337        (20,119)         382,218       2,845,030         88.16%     -87.53%       49.60%
GENERAL ADMINISTRATION               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

                                                                                                           13
                                                                                                    DEKALB COUNTY BOARD OF EDUCATION
                                                                                                   FY2024 SPECIAL REVENUE (DETAIL)
                                                                                                   STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                7/31/2023
                                                                                                              (UNAUDITED)
                                                                                                                                                                                                                          1            1
                                                                                                                                                                                                        % 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
                                              514200   SALARY OF CLERICAL STAFF                    0                 0        7,737          7,737              0           7,737          (7,737)            NA          NA           NA
                                              519000   OTHER MANAGEMENT PERSONNEL                  0           337,607            0              0              0               0         337,607        100.00%    -100.00%     -100.00%
                                              519100   OTHER ADMINISTRATIVE PERSONNEL              0                 0       82,288         82,288              0          82,288         (82,288)            NA          NA           NA
                                              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                      0            56,700       19,890         19,890              0          19,890          36,810         64.92%     -64.92%      320.95%
                                              523000   TEACHERS RETIREMENT SYSTEM                  0            90,079       21,842         21,842              0          21,842          68,237         75.75%     -75.75%      190.97%
                                              529000   OTHER EMPLOYEE BENEFITS                45,050           101,522        4,111          4,111              0           4,111          97,411         95.95%     -95.95%      -51.41%
                                              530000   PURCHASED PROF/TECH SERVICES       26,102,645           189,930            0              0              0               0         189,930        100.00%    -100.00%     -100.00%
                                              531000   CONTRACTED SERVICE -ADMIN                   0                 0            0              0              0               0               0             NA          NA           NA
                                              544200   RENTAL OF EQUIPMENT & VEHICLES              0                 0            0              0              0               0               0             NA          NA           NA
                                              553200   COMMUNICATION-WEB SUBSCRPT/LIC        275,433                 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              0               0               0             NA          NA           NA
                                              561000   SUPPLIES                               27,000            27,000            0              0              0               0          27,000        100.00%    -100.00%     -100.00%
                                              561100   SUPPLIES - TECHNOLOGY RELATED         845,000                 0            0              0              0               0               0             NA          NA           NA
                                              561200   COMPUTER SOFTWARE                   1,396,753                 0            0              0              0               0               0             NA          NA           NA
                                              561500   EXPENDABLE EQUIPMENT                        0                 0            0              0              0               0               0             NA          NA           NA
                                              561600   EXPENDABLE COMPUTER EQUIPMENT               0                 0            0              0              0               0               0             NA          NA           NA
                                              581000   DUES AND FEES                               0                 0            0              0              0               0               0             NA          NA           NA
                                              588000   FEDERAL INDIRECT COST CHARGES      20,920,629        44,297,899            0              0              0               0      44,297,899        100.00%    -100.00%     -100.00%
                                              589000   OTHER EXPENDITURES                          0                 0            0              0              0               0               0             NA          NA           NA
GENERAL ADMINISTRATION Total                                                              51,312,510        47,487,855      135,868        135,868              0         135,868      47,351,987         99.71%     -99.71%      -96.57%
SCHOOL ADMINISTRATION                         511400   SUBSTITUTE/TEMPORARY EMPLOYEE               0                 0        4,229          4,229              0           4,229          (4,229)            NA          NA           NA
                                              513000   PRINCIPAL                                   0                 0            0              0              0               0               0             NA          NA           NA
                                              513100   ASSISTANT PRINCIPAL                         0                 0            0              0              0               0               0             NA          NA           NA
                                              514200   SALARY OF CLERICAL STAFF                    0                 0        7,868          7,868              0           7,868          (7,868)            NA          NA           NA
                                              514800   ACCOUNTANT                                  0                 0       19,293         19,293              0          19,293         (19,293)            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       51,412         51,412              0          51,412       5,425,731         99.06%     -99.06%      -88.74%
                                              521000   STATE HEALTH INSURANCE                      0                 0        1,890          1,890              0           1,890          (1,890)            NA          NA           NA
                                              523000   TEACHERS RETIREMENT SYSTEM                  0                 0        4,830          4,830              0           4,830          (4,830)            NA          NA           NA
                                              529000   OTHER EMPLOYEE BENEFITS                39,750           145,584        1,781          1,781              0           1,781         143,803         98.78%     -98.78%      -85.32%
                                              530000   PURCHASED PROF/TECH SERVICES       26,152,645           501,781            0              0              0               0         501,781        100.00%    -100.00%     -100.00%
                                              553000   COMMUNICATION                               0                 0            0              0              0               0               0             NA          NA           NA
                                              558000   TRAVEL - EMPLOYEES                          0                 0            0              0              0               0               0             NA          NA           NA
                                              559500   OTHER PURCHASED SERVICES                    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             5,000            0              0              0               0           5,000        100.00%    -100.00%     -100.00%
                                              573000   PURCHASE EQUIP-NOT BUSES/COMP               0                 0            0              0              0               0               0             NA          NA           NA
SCHOOL ADMINISTRATION Total                                                               27,707,645         6,144,757       91,303         91,303              0          91,303       6,053,454         98.51%     -98.51%      -82.17%
SUPPORT SERVICES - BUSINESS                   514200   SALARY OF CLERICAL STAFF                    0                 0            0              0              0               0               0             NA          NA           NA
                                              514800   ACCOUNTANT                                  0                 0        7,456          7,456              0           7,456          (7,456)            NA          NA           NA
                                              518100   MAINT PERSONNEL-TRANS MECHANIC              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 PERSONNEL              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                  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       26,102,645                 0            0              0              0               0               0             NA          NA           NA
                                              561000   SUPPLIES                                    0            14,414            0              0              0               0          14,414        100.00%    -100.00%     -100.00%
                                              561100   SUPPLIES - TECHNOLOGY RELATED               0            27,266            0              0              0               0          27,266        100.00%    -100.00%     -100.00%
                                              561500   EXPENDABLE EQUIPMENT                        0            58,899            0              0          2,690           2,690          56,209         95.43%    -100.00%     -100.00%
                                              561600   EXPENDABLE COMPUTER EQUIPMENT               0           121,400            0              0              0               0         121,400        100.00%    -100.00%     -100.00%
                                              564200   BOOKS (OTHER THAN TEXTBOOKS)                0            10,000            0              0              0               0          10,000        100.00%    -100.00%     -100.00%
                                              573000   PURCHASE EQUIP-NOT BUSES/COMP               0                 0            0              0              0               0               0             NA          NA           NA
SUPPORT SERVICES - BUSINESS Total                                                         26,102,645           231,979        7,456          7,456          2,690          10,146         221,833         95.63%     -96.79%      -61.43%
MAINTENANCE AND OPERATION OF PLANT SERVICES   518000 BUS DRIVERS                                   0                 0            0              0              0               0               0             NA          NA           NA
                                              518100 MAINT PERSONNEL-TRANS MECHANIC                0                 0            0              0              0               0               0             NA          NA           NA

                                                                                                                    14
                                                                                                        DEKALB COUNTY BOARD OF EDUCATION
                                                                                                       FY2024 SPECIAL REVENUE (DETAIL)
                                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                    7/31/2023
                                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                                1            1
                                                                                                                                                                                                              % 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
                                                 518600    CUSTODIAL PERSONNEL                         0             1,100            0              0               0                 0           1,100       100.00%    -100.00%     -100.00%
                                                 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
                                                 519900    OTHER SALARIES & COMPENSATION       2,444,000         6,884,795            0              0               0                 0       6,884,795       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                64,766           328,498            0              0               0                 0         328,498       100.00%    -100.00%     -100.00%
                                                 530000    PURCHASED PROF/TECH SERVICES       27,373,820         5,823,320            0              0       1,740,000         1,740,000       4,083,320        70.12%    -100.00%     -100.00%
                                                 541000    WATER-SEWER & CLEANING SERVIC          50,000            50,000            0              0               0                 0          50,000       100.00%    -100.00%     -100.00%
                                                 543000    REPAIR & MAINTENANCE SERVICE        7,945,000            20,000            0              0               0                 0          20,000       100.00%    -100.00%     -100.00%
                                                 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/LIC              0         1,141,050            0              0               0                 0       1,141,050       100.00%    -100.00%     -100.00%
                                                 561000    SUPPLIES                           26,817,594        29,625,151            0              0               0                 0      29,625,151       100.00%    -100.00%     -100.00%
                                                 561100    SUPPLIES - TECHNOLOGY RELATED               0                75            0              0               0                 0              75       100.00%    -100.00%     -100.00%
                                                 561500    EXPENDABLE EQUIPMENT                3,054,967         3,543,155            0              0               0                 0       3,543,155       100.00%    -100.00%     -100.00%
                                                 561600    EXPENDABLE COMPUTER EQUIPMENT               0         1,858,781            0              0               0                 0       1,858,781       100.00%    -100.00%     -100.00%
                                                 562000    ENERGY / ELECTRICITY                    7,204                 0            0              0               0                 0               0            NA          NA           NA
                                                 571500    LAND IMPROVEMENTS                           0                 0            0              0               0                 0               0            NA          NA           NA
                                                 572000    BUILDING ACQUISIT/CNSTR/IMPRV               0           411,131            0              0               0                 0         411,131       100.00%    -100.00%     -100.00%
                                                 573000    PURCHASE EQUIP-NOT BUSES/COMP       3,750,000                 0            0              0               0                 0               0            NA          NA           NA
                                                 573400    PURCHASE/LEASE EQUIPMENT-TECH         (55,995)                0            0              0               0                 0               0            NA          NA           NA
                                                 581000    DUES AND FEES                               0                 0            0              0               0                 0               0            NA          NA           NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total                                             75,201,357        57,171,780            0              0       1,740,000         1,740,000      55,431,780        96.96%    -100.00%     -100.00%
STUDENT TRANSPORTATION SERVICE                    511600   PROF DEVELOPMENT STIPENDS                   0                 0            0              0               0                 0               0            NA          NA           NA
                                                  518000   BUS DRIVERS                                 0            24,438        4,675          4,675             419             5,094          19,344        79.16%     -80.87%      129.56%
                                                  518100   MAINT PERSONNEL-TRANS MECHANIC              0                 0            0              0               0                 0               0            NA          NA           NA
                                                  518600   CUSTODIAL PERSONNEL                         0                 0            0              0               0                 0               0            NA          NA           NA
                                                  519000   OTHER MANAGEMENT PERSONNEL                  0                 0            0              0               0                 0               0            NA          NA           NA
                                                  519100   OTHER ADMINISTRATIVE PERSONNEL              0                 0            0              0               0                 0               0            NA          NA           NA
                                                  519900   OTHER SALARIES & COMPENSATION       1,300,000         4,323,449            0              0               0                 0       4,323,449       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                34,450           244,173            0              0               0                 0         244,173       100.00%    -100.00%     -100.00%
                                                  530000   PURCHASED PROF/TECH SERVICES       26,102,645               283            0              0               0                 0             283       100.00%    -100.00%     -100.00%
                                                  543000   REPAIR & MAINTENANCE SERVICE                0                 0            0              0               0                 0               0            NA          NA           NA
                                                  551900   STUD TRANSP PURCHASED-OTH SRCE              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               0                 0               0            NA          NA           NA
                                                  561000   SUPPLIES                                    0                 0            0              0               0                 0               0            NA          NA           NA
                                                  562000   ENERGY / ELECTRICITY                      978             1,757        2,127          2,127            (491)            1,637             121         6.86%      21.06%     1352.70%
                                                  573000   PURCHASE EQUIP-NOT BUSES/COMP               0        20,691,000            0              0               0                 0      20,691,000       100.00%    -100.00%     -100.00%
                                                  595000   SPECIAL ITEMS                               0                 0            0              0               0                 0               0            NA          NA           NA
STUDENT TRANSPORTATION SERVICE Total                                                          27,438,073        25,285,100        6,802          6,802             (72)            6,730      25,278,370        99.97%     -99.97%      -99.68%
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                 0            0              0               0                 0               0            NA          NA           NA
                                                  519100   OTHER ADMINISTRATIVE PERSONNEL        169,101           169,101       18,806         18,806               0            18,806         150,295        88.88%     -88.88%       33.45%
                                                  519900   OTHER SALARIES & COMPENSATION      42,239,799         1,483,560            0              0               0                 0       1,483,560       100.00%    -100.00%     -100.00%
                                                  521000   STATE HEALTH INSURANCE                 40,500            40,500        2,525          2,525               0             2,525          37,975        93.77%     -93.77%      -25.19%
                                                  523000   TEACHERS RETIREMENT SYSTEM             33,786            33,786        4,576          4,576               0             4,576          29,210        86.46%     -86.46%       62.53%
                                                  529000   OTHER EMPLOYEE BENEFITS                 4,481            49,059        1,071          1,071               0             1,071          47,988        97.82%     -97.82%      -73.81%
                                                  530000   PURCHASED PROF/TECH SERVICES       26,298,445         2,966,862            0              0               0                 0       2,966,862       100.00%    -100.00%     -100.00%
                                                  543200   REPAIR & MAINT SERVICE-TECH                 0                 0            0              0               0                 0               0            NA          NA           NA
                                                  553000   COMMUNICATION                           5,000             5,000          351            351            (351)                0           5,000       100.00%     -92.98%      -15.78%
                                                  553200   COMMUNICATION-WEB SUBSCRPT/LIC         27,900            32,100            0              0               0                 0          32,100       100.00%    -100.00%     -100.00%

                                                                                                                        15
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2024 SPECIAL REVENUE (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     7/31/2023
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                                1            1
                                                                                                                                                                                              % 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                     40,000            40,000           243            243             0              243          39,757         99.39%     -99.39%      -92.71%
                                   561000   SUPPLIES                              207,000           207,000           122            122             0              122         206,878         99.94%     -99.94%      -99.29%
                                   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             0              0             0                0          79,798        100.00%    -100.00%     -100.00%
                                   561600   EXPENDABLE COMPUTER EQUIPMENT          50,000           121,970             0              0             0                0         121,970        100.00%    -100.00%     -100.00%
                                   573000   PURCHASE EQUIP-NOT BUSES/COMP          25,376            25,376             0              0             0                0          25,376        100.00%    -100.00%     -100.00%
                                   573400   PURCHASE/LEASE EQUIPMENT-TECH      11,566,415               (81)            0              0             0                0             (81)       100.00%    -100.00%     -100.00%
                                   581000   DUES AND FEES                               0            24,990             0              0             0                0          24,990        100.00%    -100.00%     -100.00%
SUPPORT SERVICES - CENTRAL Total                                               80,802,803         5,281,121        27,694         27,694          (351)          27,343       5,253,778         99.48%     -99.48%      -93.71%
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
                                   517600   SCHOOL SOCIAL WORKER                        0                 0             0              0             0                0               0             NA          NA           NA
                                   517700   FAMILY SERVICES/PARENT COORD                0                 0             0              0             0                0               0             NA          NA           NA
                                   519100   OTHER ADMINISTRATIVE PERSONNEL              0                 0             0              0             0                0               0             NA          NA           NA
                                   519900   OTHER SALARIES & COMPENSATION               0           160,810        23,033         23,033             0           23,033         137,778         85.68%     -85.68%       71.87%
                                   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                     0            13,401         1,240          1,240             0            1,240          12,161         90.75%     -90.75%       11.04%
                                   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             0                0               0             NA          NA           NA
                                   561000   SUPPLIES                                    0                 0             0              0             0                0               0             NA          NA           NA
                                   561100   SUPPLIES - TECHNOLOGY RELATED               0                 0             0              0             0                0               0             NA          NA           NA
                                   561200   COMPUTER SOFTWARE                           0                 0             0              0             0                0               0             NA          NA           NA
                                   561500   EXPENDABLE EQUIPMENT                        0         1,122,880             0              0             0                0       1,122,880        100.00%    -100.00%     -100.00%
                                   561600   EXPENDABLE COMPUTER EQUIPMENT             500         1,014,893             0              0             0                0       1,014,893        100.00%    -100.00%     -100.00%
                                   564200   BOOKS (OTHER THAN TEXTBOOKS)                0                 0             0              0             0                0               0             NA          NA           NA
                                   572000   BUILDING ACQUISIT/CNSTR/IMPRV               0                 0             0              0             0                0               0             NA          NA           NA
                                   581000   DUES AND FEES                               0                 0             0              0             0                0               0             NA          NA           NA
                                   589000   OTHER EXPENDITURES                          0                 0             0              0             0                0               0             NA          NA           NA
OTHER SUPPORT SERVICES Total                                                          500         2,311,984        24,272         24,272             0           24,272       2,287,712         98.95%     -98.95%      -87.40%
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%
                                   523000   TEACHERS RETIREMENT SYSTEM            283,781           189,572             0              0             0                0         189,572        100.00%    -100.00%     -100.00%
                                   526000   WORKMEN COMPENSATION-CLAIMS                 0                 0             0              0             0                0               0             NA          NA           NA
                                   529000   OTHER EMPLOYEE BENEFITS               119,446           278,798             0              0             0                0         278,798        100.00%    -100.00%     -100.00%
                                   530000   PURCHASED PROF/TECH SERVICES       26,102,645           380,973             0              0             0                0         380,973        100.00%    -100.00%     -100.00%
                                   561000   SUPPLIES                                    0                 0             0              0             0                0               0             NA          NA           NA
                                   561500   EXPENDABLE EQUIPMENT                1,293,950         1,514,708             0              0             0                0       1,514,708        100.00%    -100.00%     -100.00%
                                   563000   PURCHASED FOOD                      6,709,293         7,206,318             0              0             0                0       7,206,318        100.00%    -100.00%     -100.00%
                                   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                                                 53,744,641        21,668,415             0              0             0                0      21,668,415        100.00%    -100.00%     -100.00%
ENTERPRISE OPERATIONS              519000   OTHER MANAGEMENT PERSONNEL                  0                 0           800            800             0              800            (800)            NA          NA           NA
                                   519900   OTHER SALARIES & COMPENSATION               0                 0             0              0             0                0               0             NA          NA           NA
                                   529000   OTHER EMPLOYEE BENEFITS                     0                 0            21             21             0               21             (21)            NA          NA           NA
                                   530000   PURCHASED PROF/TECH SERVICES          430,000           430,000           560            560             0              560         429,440         99.87%     -99.87%      -98.44%
                                   530056   PURCHASED SERVICES-TEMPORARY                0                 0             0              0             0                0               0             NA          NA           NA
                                   530100   CONTRACTED SECURITY-ATHLETICS          30,000            30,000             0              0             0                0          30,000        100.00%    -100.00%     -100.00%
                                   530200   EMT AMBULANCE SERVICE-ATHLETIC              0                 0             0              0             0                0               0             NA          NA           NA
                                   530300   COMMERCIAL CARRIERS-ATHLETICS          55,000            55,000             0              0             0                0          55,000        100.00%    -100.00%     -100.00%
                                   530400   AWARDS & PRINTING/BINDING-ATHL         20,000            20,000             0              0             0                0          20,000        100.00%    -100.00%     -100.00%
                                   530500   ATHLETIC EVENT STAFF                  128,000           128,000         1,015          1,015             0            1,015         126,985         99.21%     -99.21%      -90.48%
                                   544100   RENTAL OF LAND OR BUILDINGS                 0                 0             0              0             0                0               0             NA          NA           NA

                                                                                                          16
                                                                                                          DEKALB COUNTY BOARD OF EDUCATION
                                                                                                         FY2024 SPECIAL REVENUE (DETAIL)
                                                                                                         STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                      7/31/2023
                                                                                                                    (UNAUDITED)
                                                                                                                                                                                                                                   1            1
                                                                                                                                                                                                                 % 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
                                                    544400   OTHER RENTALS                               0                 0             0               0              0                0               0             NA          NA          NA
                                                    558000   TRAVEL - EMPLOYEES                      8,000             8,000           652             652              0              652           7,348         91.85%     -91.85%      -2.24%
                                                    558100   SCHOOL REIMBURSE-ATHLET TRAVEL         45,000            45,000             0               0              0                0          45,000        100.00%    -100.00%    -100.00%
                                                    558200   PLAYOFF PAYOUT                         30,000            30,000             0               0              0                0          30,000        100.00%    -100.00%    -100.00%
                                                    561000   SUPPLIES                              126,082           116,082           921             921            283            1,204         114,878         98.96%     -99.21%     -90.48%
                                                    561001   FIRST AID SUPPLIES-ATHLETICS           50,000            60,000             0               0         40,881           40,881          19,119         31.86%    -100.00%    -100.00%
                                                    561510   ATHLETICS UNIFORMS                    350,000           350,000        14,860          14,860         30,643           45,503         304,497         87.00%     -95.75%     -49.05%
                                                    561520   ATHLETICS EQUIPMENT<$5K/UNIT          350,000           350,000        61,640          61,640        207,067          268,707          81,293         23.23%     -82.39%     111.34%
                                                    573000   PURCHASE EQUIP-NOT BUSES/COMP         175,000           175,000             0               0              0                0         175,000        100.00%    -100.00%    -100.00%
                                                    581000   DUES AND FEES                          60,000            60,000             0               0              0                0          60,000        100.00%    -100.00%    -100.00%
                                                    581300   ATHLETICS-HOTEL                        40,000            40,000             0               0              0                0          40,000        100.00%    -100.00%    -100.00%
                                                    589000   OTHER EXPENDITURES                          0                 0             0               0              0                0               0             NA          NA          NA
 ENTERPRISE OPERATIONS Total                                                                     1,897,082         1,897,082        80,468          80,468        278,874          359,343       1,537,740         81.06%     -95.76%     -49.10%
 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         1,084,000             0               0         84,000           84,000       1,000,000         92.25%    -100.00%    -100.00%
                                                    530001   ARCHITECT/ENGINEER                  5,790,672         3,647,066             0               0              0                0       3,647,066        100.00%    -100.00%    -100.00%
                                                    572000   BUILDING ACQUISIT/CNSTR/IMPRV     122,405,460       133,499,869             0               0              0                0     133,499,869        100.00%    -100.00%    -100.00%
                                                    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       142,845,358             0               0         84,000           84,000     142,761,358         99.94%    -100.00%    -100.00%
 TRANSFERS & OTHER OUTLAYS                          593000   OPERATING TRANSFER TO OTH FUND        891,245           891,245         5,247           5,247              0            5,247         885,998         99.41%     -99.41%     -92.93%
                                                    599000   OTHER USES                                  0                 0     1,651,475       1,651,475              0        1,651,475      (1,651,475)            NA          NA          NA
                                                    599001   OTHER-FICA                                  0                 0             0               0              0                0               0             NA          NA          NA
                                                    599002   OTHER-MEDICARE                              0                 0             0               0              0                0               0             NA          NA          NA
                                                    599003   OTHER-GRP TAX SHELTER ANNUITY               0                 0             0               0              0                0               0             NA          NA          NA
                                                    599004   OTHER-GRP INS LT DISABILITY                 0                 0             0               0              0                0               0             NA          NA          NA
                                                    599005   OTHER-SURVIVOR'S INCOME BENEFI              0                 0             0               0              0                0               0             NA          NA          NA
 TRANSFERS & OTHER OUTLAYS Total                                                                   891,245           891,245     1,656,723       1,656,723              0        1,656,723        (765,478)       -85.89%      85.89%    2130.66%

TOTAL EXPENDITURES                                                                            666,187,614      549,791,650     8,505,073       8,505,073        1,233,444       9,738,517     540,053,133        98.23%      -98.45%      -81.44%




                                                                                                                          17
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                          FY2024 DEBT SERVICE (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     7/31/2023
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                   1        1
                                                                                                                                                                                   % 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                0             0             0             0            0                0               0          NA         NA       NA
 TRANSFERS AND OTHER LOCAL Total                                                    0             0             0             0            0                0               0          NA         NA       NA

TOTAL REVENUE                                                                       0             0             0             0            0                0               0          NA        NA       NA
 TRANSFERS & OTHER OUTLAYS       593000 OPERATING TRANSFER TO OTH FUND              0             0             0             0            0
 TRANSFERS & OTHER OUTLAYS Total                                                    0             0             0             0            0                0               0          NA         NA       NA
 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                                                                  0             0             0             0            0                0               0          NA        NA       NA




                                                                                                         18
                                                                                                           DEKALB COUNTY BOARD OF EDUCATION
                                                                                                      FY2024 CAPITAL PROJECTS (DETAIL)
                                                                                                       STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                    7/31/2023
                                                                                                                  (UNAUDITED)
                                                                                                                                                                                                                                              1              1
                                                                                                                                                                                                                        % 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                  0               0              0                  0     429,000,000        100.00%     -100.00%       -100.00%
                                                     412150   CLUB DUES AND FEES                          0                0                  0               0              0                  0               0             NA           NA             NA
                                                     412200   DONATIONS                                   0           75,573                  0               0              0                  0          75,573        100.00%     -100.00%       -100.00%
                                                     412250   FUNDRAISING/MISC. SALES                     0                0                  0               0              0                  0               0             NA           NA             NA
                                                     419950   OTHER LOCAL REVENUES                        0                0                  0               0              0                  0               0             NA           NA             NA
 LOCAL REVENUES Total                                                                           429,000,000      429,075,573                  0               0              0                  0     429,075,573        100.00%     -100.00%       -100.00%
 INTEREST                                            415000   INVESTMENT INCOME                   2,800,000        2,800,000          2,109,911       2,109,911              0          2,109,911         690,089         24.65%      -24.65%        804.25%
 INTEREST Total                                                                                   2,800,000        2,800,000          2,109,911       2,109,911              0          2,109,911         690,089         24.65%      -24.65%        804.25%
 STATE SOURCES                                       436000   CAPITAL OUTLAY GRANTS                       0                0                  0               0              0                  0               0             NA           NA             NA
 STATE SOURCES Total                                                                                      0                0                  0               0              0                  0               0             NA           NA             NA
 TRANSFERS AND OTHER LOCAL                           451000   ISSUANCE OF BONDS                           0                0                  0               0              0                  0               0             NA           NA             NA
                                                     452000   OPER TRANSFERS FROM OTH FUND                0                0                  0               0              0                  0               0             NA           NA             NA
                                                     461000   CAPITAL CONTRIBUTIONS                       0                0                  0               0              0                  0               0             NA           NA             NA
                                                     463000   SPECIAL ITEMS                               0                0                  0               0              0                  0               0             NA           NA             NA
                                                     464000   EXTRAORDINARY ITEMS                         0                0                  0               0              0                  0               0             NA           NA             NA
 TRANSFERS AND OTHER LOCAL Total                                                                          0                0                  0               0              0                  0               0             NA           NA             NA

TOTAL REVENUE                                                                                  431,800,000     431,875,573          2,109,911       2,109,911               0         2,109,911     429,765,663         99.51%       -99.51%        -94.14%

 INSTRUCTION                                         530000   PURCHASED PROF/TECH SERVICES                0                0                 0               0               0                 0                0             NA           NA             NA
                                                     561000   SUPPLIES                                    0                0                 0               0               0                 0                0             NA           NA             NA
                                                     561500   EXPENDABLE EQUIPMENT                        0         (960,000)           16,695          16,695         (15,859)              836         (960,837)       100.09%     -101.74%       -120.87%
                                                     561600   EXPENDABLE COMPUTER EQUIPMENT               0                0                 0               0               0                 0                0             NA           NA             NA
                                                     573000   PURCHASE EQUIP-NOT BUSES/COMP               0          960,000                 0               0               0                 0          960,000        100.00%     -100.00%       -100.00%
                                                     573400   PURCHASE/LEASE EQUIPMENT-TECH               0                0                 0               0               0                 0                0             NA           NA             NA
 INSTRUCTION Total                                                                                        0                0            16,695          16,695         (15,859)              836             (836)            NA           NA             NA
 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           17,573            11,812          11,812           5,078            16,889              684          3.89%      -32.79%        706.58%
                                                     553200   COMMUNICATION-WEB SUBSCRPT/LIC              0                0                 0               0               0                 0                0             NA           NA             NA
                                                     561000   SUPPLIES                                    0           58,000            27,200          27,200               0            27,200           30,800         53.10%      -53.10%        462.76%
                                                     561500   EXPENDABLE EQUIPMENT                        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
                                                     571500   LAND IMPROVEMENTS                           0                0                 0               0               0                 0                0             NA           NA             NA
                                                     581000   DUES AND FEES                               0                0                 0               0               0                 0                0             NA           NA             NA
 PUPIL SERVICES Total                                                                                     0           75,573            39,012          39,012           5,078            44,089           31,484         41.66%      -48.38%        519.45%
 IMPROVEMENT OF INSTRUCTIONAL SERVICES               530000   PURCHASED PROF/TECH SERVICES                0       34,000,000                 0               0         240,680           240,680       33,759,320         99.29%     -100.00%       -100.00%
                                                     561600   EXPENDABLE COMPUTER EQUIPMENT               0      (17,000,000)                0               0               0                 0      (17,000,000)       100.00%     -100.00%       -100.00%
                                                     573400   PURCHASE/LEASE EQUIPMENT-TECH               0                0                 0               0               0                 0                0             NA           NA             NA
 IMPROVEMENT OF INSTRUCTIONAL SERVICES Total                                                              0       17,000,000                 0               0         240,680           240,680       16,759,320         98.58%     -100.00%       -100.00%
 SUPPORT SERVICES - BUSINESS                         514800   ACCOUNTANT                                  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                  0                0                 0               0               0                 0                0             NA           NA             NA
                                                     529000   OTHER EMPLOYEE BENEFITS                     0                0                 0               0               0                 0                0             NA           NA             NA
                                                     581000   DUES AND FEES                               0                0                 0               0               0                 0                0             NA           NA             NA
 SUPPORT SERVICES - BUSINESS Total                                                                        0                0                 0               0               0                 0                0             NA           NA             NA
 MAINTENANCE AND OPERATION OF PLANT SERVICES         519000   OTHER MANAGEMENT PERSONNEL         10,000,000        7,000,000            86,616          86,616               0            86,616        6,913,384         98.76%      -98.76%        -85.15%
                                                     519100   OTHER ADMINISTRATIVE PERSONNEL              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        1,000,000             9,106           9,106               0             9,106          990,894         99.09%      -99.09%        -89.07%
                                                     523000   TEACHERS RETIREMENT SYSTEM                  0        1,000,000            15,294          15,294               0            15,294          984,706         98.47%      -98.47%        -81.65%
                                                     529000   OTHER EMPLOYEE BENEFITS                     0        1,000,000             2,819           2,819               0             2,819          997,181         99.72%      -99.72%        -96.62%
                                                     530000   PURCHASED PROF/TECH SERVICES            5,294           93,907                 0               0               0                 0           93,907        100.00%     -100.00%       -100.00%
                                                     543000   REPAIR & MAINTENANCE SERVICE                0            2,279                 0               0               0                 0            2,279        100.00%     -100.00%       -100.00%
                                                     561500   EXPENDABLE EQUIPMENT                        0                0                 0               0               0                 0                0             NA           NA             NA
                                                     571500   LAND IMPROVEMENTS                      30,000        1,106,093                 0               0               0                 0        1,106,093        100.00%     -100.00%       -100.00%
                                                     572000   BUILDING ACQUISIT/CNSTR/IMPRV               0                0                 0               0               0                 0                0             NA           NA             NA
                                                     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           113,834         113,834               0           113,834       11,088,445         98.98%      -98.98%        -87.81%

                                                                                                                               19
                                                                                                        DEKALB COUNTY BOARD OF EDUCATION
                                                                                                    FY2024 CAPITAL PROJECTS (DETAIL)
                                                                                                     STATEMENT OF REVENUE & EXPENDITURES
                                                                                                                  7/31/2023
                                                                                                                (UNAUDITED)
                                                                                                                                                                                                                                          1              1
                                                                                                                                                                                                                    % 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
 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               0               0                 0       1,000,000       100.00%     -100.00%       -100.00%
 STUDENT TRANSPORTATION SERVICE Total                                                         1,000,000         1,000,000                  0               0               0                 0       1,000,000       100.00%     -100.00%       -100.00%
 SUPPORT SERVICES - CENTRAL                         529000   OTHER EMPLOYEE BENEFITS                  0                 0                  0               0               0                 0               0            NA           NA             NA
                                                    530000   PURCHASED PROF/TECH SERVICES    18,000,000        18,000,000                  0               0               0                 0      18,000,000       100.00%     -100.00%       -100.00%
                                                    561000   SUPPLIES                                 0                 0                  0               0               0                 0               0            NA           NA             NA
 SUPPORT SERVICES - CENTRAL Total                                                            18,000,000        18,000,000                  0               0               0                 0      18,000,000       100.00%     -100.00%       -100.00%
 OTHER SUPPORT SERVICES                             519900   OTHER SALARIES & COMPENSATION            0                 0                  0               0               0                 0               0            NA           NA             NA
                                                    559500   OTHER PURCHASED SERVICES                 0                 0                  0               0               0                 0               0            NA           NA             NA
 OTHER SUPPORT SERVICES Total                                                                         0                 0                  0               0               0                 0               0            NA           NA             NA
 ENTERPRISE OPERATIONS                              589000   OTHER EXPENDITURES                       0                 0                  0               0               0                 0               0            NA           NA             NA
 ENTERPRISE OPERATIONS Total                                                                          0                 0                  0               0               0                 0               0            NA           NA             NA
 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 MECHANIC      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               0               0                 0       4,912,962       100.00%     -100.00%       -100.00%
                                                    521000   STATE HEALTH INSURANCE             467,208           467,208                  0               0               0                 0         467,208       100.00%     -100.00%       -100.00%
                                                    523000   TEACHERS RETIREMENT SYSTEM         743,475           743,475                  0               0               0                 0         743,475       100.00%     -100.00%       -100.00%
                                                    529000   OTHER EMPLOYEE BENEFITS             99,677            99,677                  0               0               0                 0          99,677       100.00%     -100.00%       -100.00%
                                                    530000   PURCHASED PROF/TECH SERVICES     2,538,975           451,138              3,264           3,264          39,500            42,764         408,374        90.52%      -99.28%        -91.32%
                                                    530001   ARCHITECT/ENGINEER               8,318,082        36,353,245              5,524           5,524       2,281,441         2,286,965      34,066,280        93.71%      -99.98%        -99.82%
                                                    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               0               0                 0       2,688,282       100.00%     -100.00%       -100.00%
                                                    561600   EXPENDABLE COMPUTER EQUIPMENT    3,259,000         6,221,875                  0               0               0                 0       6,221,875       100.00%     -100.00%       -100.00%
                                                    571000   LAND ACQUISITION & DEVELOPMENT  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       372,721,074          1,205,585       1,205,585      17,022,688        18,228,273     354,492,801        95.11%      -99.68%        -96.12%
                                                    573000   PURCHASE EQUIP-NOT BUSES/COMP   (2,208,498)        5,040,150                  0               0               0                 0       5,040,150       100.00%     -100.00%       -100.00%
                                                    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                  0               0               0                 0       4,293,161       100.00%     -100.00%       -100.00%
                                                    581000   DUES AND FEES                            0                 0                  0               0               0                 0               0            NA           NA             NA
                                                    589000   OTHER EXPENDITURES                       0                 0                  0               0               0                 0               0            NA           NA             NA
 FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total                                     729,323,050       453,723,966          1,214,373       1,214,373      19,343,629        20,558,002     433,165,964        95.47%      -99.73%        -96.79%
 TRANSFERS & OTHER OUTLAYS                          593000   OPERATING TRANSFER TO OTH FUND  83,403,442        83,403,442                  0               0               0                 0      83,403,442       100.00%     -100.00%       -100.00%
 TRANSFERS & OTHER OUTLAYS Total                                                             83,403,442        83,403,442                  0               0               0                 0      83,403,442       100.00%     -100.00%       -100.00%
 DEBT SERVICE                                       581000   DUES AND FEES                            0                 0                  0               0               0                 0               0            NA           NA             NA
                                                    583000   INTEREST                                 0                 0                  0               0               0                 0               0            NA           NA             NA
                                                    583100   REDEMPTION OF PRINCIPAL          5,572,080         5,572,080                  0               0               0                 0       5,572,080       100.00%     -100.00%       -100.00%
 DEBT SERVICE Total                                                                           5,572,080         5,572,080                  0               0               0                 0       5,572,080       100.00%     -100.00%       -100.00%

TOTAL EXPENDITURES                                                                           847,344,454    589,977,341          1,383,914       1,383,914       19,573,528       20,957,442     569,019,899        96.45%       -99.77%        -97.19%




                                                                                                                            20
                                                                                            DEKALB COUNTY BOARD OF EDUCATION
                                                                                          FY2024 SCHOOL NUTRITION (DETAIL)
                                                                                           STATEMENT OF REVENUE & EXPENDITURES
                                                                                                        7/31/2023
                                                                                                      (UNAUDITED)
                                                                                                                                                                                                            1            1
                                                                                                                                                                                         % 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              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
                                 416120    STUDENT SALES-BRKF PROGRAMS       60,543,391    60,543,391            0               0             0                 0      60,543,391        100.00%     -100.00%     -100.00%
                                 416210    SUPPL SALES - BRKF-LUNCH PROG              0             0            0               0             0                 0               0             NA           NA           NA
                                 416220    ADULT SALES - BRKF-LUNCH PROG              0             0            0               0             0                 0               0             NA           NA           NA
                                 416230    CONTR SALES - BRKF-LUNCH PROG              0             0            0               0             0                 0               0             NA           NA           NA
                                 419950    OTHER LOCAL REVENUES                 506,404       506,404       (8,183)         (8,183)            0            (8,183)        514,588        101.62%     -101.62%     -119.39%
 LOCAL REVENUES Total                                                        61,049,795    61,049,795       (8,183)         (8,183)            0            (8,183)     61,057,979        100.01%     -100.01%     -100.16%
 INTEREST                        415000    INVESTMENT INCOME                          0             0       22,469          22,469             0            22,469         (22,469)            NA           NA           NA
 INTEREST Total                                                                       0             0       22,469          22,469             0            22,469         (22,469)            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)             0             0            0               0             0                 0               0             NA           NA           NA
 STATE SOURCES Total                                                                  0             0            0               0             0                 0               0             NA           NA           NA
 FEDERAL SOURCES                 445100    CHILD NUTR PROG SERVICE GRANTS     2,375,836     2,375,836       24,104          24,104             0            24,104       2,351,732         98.99%      -98.99%      -87.83%
                                 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
                                 445110    CHILD NUTR PROG GRANTS             4,247,392     4,247,392       11,323          11,323             0            11,323       4,236,069         99.73%      -99.73%      -96.80%
                                 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
                                 445120    (CACFP) FEDERAL GRANTS                     0             0            0               0             0                 0               0             NA           NA           NA
                                 445130    FED REIMB - AFTER-SCHOOL SNACK       500,000       500,000            0               0             0                 0         500,000        100.00%     -100.00%     -100.00%
                                 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
                                 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               0             0                 0               0             NA           NA           NA
                                 449000    REV ATTRIB - USDA COMMODITIES      4,628,750     4,628,750            0               0             0                 0       4,628,750        100.00%     -100.00%     -100.00%
 FEDERAL SOURCES Total                                                       11,801,978    11,801,978       35,427          35,427             0            35,427      11,766,551         99.70%      -99.70%      -96.40%
 TRANSFERS AND OTHER LOCAL     451300      ACCR INTEREST-ISSUANCE OF BOND             0             0            0               0             0                 0               0             NA           NA           NA
                               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%
 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                                                               75,651,773    75,651,773       49,713          49,713              0           49,713      75,602,061         99.93%      -99.93%      -99.21%

 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                                 0             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                                                    0             0            0               0             0                 0               0             NA           NA           NA
 SUPPORT SERVICES - CENTRAL       523000   TEACHERS RETIREMENT SYSTEM                 0             0            0               0             0                 0               0             NA           NA           NA
 SUPPORT SERVICES - CENTRAL Total                                                     0             0            0               0             0                 0               0             NA           NA           NA
 SCHOOL NUTRITION PROGRAM         514200   SALARY OF CLERICAL STAFF              96,678        96,678        9,137           9,137             0             9,137          87,541         90.55%      -90.55%       13.41%
                                  518400   SCHOOL NUTR PROGRAM CAFETERIA     20,215,024    20,215,024      113,790         113,790             0           113,790      20,101,235         99.44%      -99.44%      -93.25%
                                  519000   OTHER MANAGEMENT PERSONNEL         2,038,479     2,038,479      121,936         121,936             0           121,936       1,916,543         94.02%      -94.02%      -28.22%
                                  519100   OTHER ADMINISTRATIVE PERSONNEL       178,653       178,653            0               0             0                 0         178,653        100.00%     -100.00%     -100.00%

                                                                                                            21
                                                                                         DEKALB COUNTY BOARD OF EDUCATION
                                                                                       FY2024 SCHOOL NUTRITION (DETAIL)
                                                                                        STATEMENT OF REVENUE & EXPENDITURES
                                                                                                     7/31/2023
                                                                                                   (UNAUDITED)
                                                                                                                                                                                                          1            1
                                                                                                                                                                                       % 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              0             0            0              0               0                  0              0             NA           NA           NA
                               521000   STATE HEALTH INSURANCE            10,972,969    10,972,969       26,165         26,165               0             26,165     10,946,804         99.76%      -99.76%      -97.14%
                               523000   TEACHERS RETIREMENT SYSTEM         4,332,477     4,332,477       20,161         20,161               0             20,161      4,312,316         99.53%      -99.53%      -94.42%
                               525000   UNEMPLOYMENT COMPENSATION                  0             0            0              0               0                  0              0             NA           NA           NA
                               526000   WORKMEN COMPENSATION-CLAIMS                0             0       86,443         86,443               0             86,443        (86,443)            NA           NA           NA
                               529000   OTHER EMPLOYEE BENEFITS              579,437       579,437       11,561         11,561               0             11,561        567,876         98.00%      -98.00%      -76.06%
                               530000   PURCHASED PROF/TECH SERVICES         374,660       374,660            0              0               0                  0        374,660        100.00%     -100.00%     -100.00%
                               543000   REPAIR & MAINTENANCE SERVICE         300,000       300,000       10,150         10,150            (398)             9,752        290,248         96.75%      -96.62%      -59.40%
                               543200   REPAIR & MAINT SERVICE-TECH          108,161       108,161            0              0               0                  0        108,161        100.00%     -100.00%     -100.00%
                               544100   RENTAL OF LAND OR BUILDINGS          300,000       300,000            0              0               0                  0        300,000        100.00%     -100.00%     -100.00%
                               544200   RENTAL OF EQUIPMENT & VEHICLES        55,000        55,000            0              0               0                  0         55,000        100.00%     -100.00%     -100.00%
                               558000   TRAVEL - EMPLOYEES                   150,000       150,000        5,531          5,531               0              5,531        144,469         96.31%      -96.31%      -55.75%
                               559500   OTHER PURCHASED SERVICES             300,400       300,400            0              0          44,599             44,599        255,801         85.15%     -100.00%     -100.00%
                               561000   SUPPLIES                           3,580,446     3,580,446       33,911         33,911       1,480,580          1,514,491      2,065,955         57.70%      -99.05%      -88.63%
                               561100   SUPPLIES - TECHNOLOGY RELATED              0             0            0              0               0                  0              0             NA           NA           NA
                               561500   EXPENDABLE EQUIPMENT                 290,409       290,409            0              0               0                  0        290,409        100.00%     -100.00%     -100.00%
                               561600   EXPENDABLE COMPUTER EQUIPMENT        125,000       125,000            0              0               0                  0        125,000        100.00%     -100.00%     -100.00%
                               563000   PURCHASED FOOD                    25,150,230    25,150,230          110            110      12,858,505         12,858,615     12,291,615         48.87%     -100.00%      -99.99%
                               563500   FOOD ACQUISITIONS - USDA           4,628,750     4,628,750       33,800         33,800          26,200             60,000      4,568,750         98.70%      -99.27%      -91.24%
                               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/COMP      1,250,000     1,250,000            0              0               0                  0      1,250,000        100.00%     -100.00%     -100.00%
                               581000   DUES AND FEES                         25,000        25,000            0              0               0                  0         25,000        100.00%     -100.00%     -100.00%
                               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                                           75,651,774    75,651,774      472,695        472,695      14,409,485         14,882,180     60,769,593         80.33%      -99.38%      -92.50%
 TRANSFERS & OTHER OUTLAYS     593000   OPERATING TRANSFER TO OTH FUND             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                                                       75,651,774    75,651,774      472,695        472,695      14,409,485        14,882,180      60,769,593         80.33%      -99.38%      -92.50%




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