DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
LOCAL REVENUES 411100 AD VALOREM TAXES 868,000,000 868,000,000 13,693,902 13,693,902 0 13,693,902 854,306,098 98.42% ‐98.42% ‐90.53%
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 3,800,000 740,023 740,023 0 740,023 3,059,977 80.53% ‐80.53% 16.85%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 2,897,199 2,897,199 0 0 0 NA NA NA
412200 DONATIONS 14,629 0 0 0 0 0 0 NA NA NA
413100 TUITION FROM INDIVIDUALS 30,000 30,000 0 0 0 0 0 NA NA NA
413500 SUMMER SCHOOL TUITION 0 0 0 0 0 NA NA NA
414000 TRANSPORTATION FEES 775,000 775,000 56,108 57,427 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
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 1,795,000 307,029 319,764 0 0 0 NA NA NA
411990 CHARTER COMMISSION LOCAL REV 0 0 0 0 0 NA NA NA
419500 SERVICES PROVIDED OTHER LUAS 0 0 1,343 1,343 0 0 0 NA NA NA
419955 REVENUE CLEARING ACCT 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 920,374,994 920,360,365 17,695,604 17,709,658 0 0 0 NA NA NA
INTEREST 415000 INVESTMENT INCOME 9,000,000 9,000,000 1,137,721 2,653,391 0 0 0 NA NA NA
INTEREST Total 9,000,000 9,000,000 1,137,721 2,653,391 0 0 0 NA NA NA
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 641,249,522 641,249,522 17,342,372 34,684,840 0 0 0 NA NA NA
431220 QBE ALLOTMENT (OPER COSTS) 40,102,852 40,102,852 3,341,891 6,683,939 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 11,966,474 747,934 1,495,893 0 0 0 NA NA NA
431400 QBE CONTRA ACCOUNT (DEBIT) (175,655,285) (175,655,285) (14,637,928) (29,276,008) 0 0 0 NA NA NA
438000 OTHER GRANTS FROM GEORGIA DOE 4,076,113 4,376,113 1,301,266 1,754,078 0 0 0 NA NA NA
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 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
439110 OB PAYMENTS ‐ HEALTH INSURANCE 0 0 0 0 0 NA NA NA
STATE SOURCES Total 523,845,318 524,145,318 8,095,535 15,342,742 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 18,281 18,281 0 0 0 NA NA NA
459951 SCHOOL RESTITUTION 0 0 0 (3,178) 0 0 0 NA NA NA
463000 SPECIAL ITEMS 0 0 0 0 0 NA NA NA
464000 EXTRAORDINARY ITEMS 0 0 0 0 0 NA NA NA
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 1,433,772 1,433,772 18,281 15,103 0 0 0 NA NA NA
TOTAL REVENUE 1,454,654,084 1,454,939,455 26,947,141 35,720,893 0 0 0 0.00% ‐77.77% ‐85.27%
INSTRUCTION 511000 TEACHERS 479,212,503 479,212,503 2,269,249 2,639,338 259 2,639,597 476,572,906 99.45% ‐99.53% ‐96.70%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 35,000 538,645 654,803 0 654,803 (619,803) ‐1770.87% 1438.99% 11125.20%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 12,202 13,412 0 13,412 (13,412) 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 0 130,992 128,616 0 128,616 (128,616) NA NA NA
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 23,849,622 23,849,622 996,984 997,224 0 997,224 22,852,398 95.82% ‐95.82% ‐74.91%
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 13,215 20,979 0 20,979 8,731,847 99.76% ‐99.85% ‐98.56%
517200 ELEMENTARY COUNSELOR 0 0 3,505 4,005 0 4,005 (4,005) NA NA NA
517300 SECONDARY COUNSELOR 0 0 1,471 1,471 0 1,471 (1,471) NA NA NA
517800 GRADUATION COACH 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION (15,841,318) (20,008,729) 1,090 3,030 0 3,030 (20,011,759) 100.02% ‐100.01% ‐100.09%
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% 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
519910 EXTRA ACTIVITY SALARIES 0 0 0 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 100,627,785 100,627,785 177,855 275,490 0 275,490 100,352,295 99.73% ‐99.82% ‐98.36%
523000 TEACHERS RETIREMENT SYSTEM 103,811,222 103,811,222 641,403 754,474 0 754,474 103,056,748 99.27% ‐99.38% ‐95.64%
525000 UNEMPLOYMENT COMPENSATION 438 438 0 3,898 0 3,898 (3,461) ‐791.08% ‐100.00% 5246.50%
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 881,155 1,694,690 40,046 1,734,736 (1,734,736) 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
529000 OTHER EMPLOYEE BENEFITS 19,205,365 19,205,365 151,707 183,297 0 183,297 19,022,068 99.05% ‐99.21% ‐94.27%
530000 PURCHASED PROF/TECH SERVICES 9,501,802 8,613,441 634,601 1,394,503 1,551,398 2,945,901 5,667,540 65.80% ‐92.63% ‐2.86%
530010 PURCHASED SERVICES‐OTHER FEES 1,994,072 1,981,072 1,364,074 1,364,074 0 1,364,074 616,998 31.14% ‐31.14% 313.13%
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 10,865 10,865 24,280 35,144 554,885 94.04% ‐98.16% ‐88.95%
544100 RENTAL OF LAND OR BUILDINGS 43,238 43,238 0 9,513 0 9,513 33,725 78.00% ‐100.00% 32.01%
544200 RENTAL OF EQUIPMENT & VEHICLES 88,527 88,527 38,580 40,235 8,398 48,633 39,893 45.06% ‐56.42% 172.70%
553000 COMMUNICATION 30,330 30,919 2 2 479 481 30,438 98.44% ‐99.99% ‐99.97%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 2,893,215 2,533,297 45,230 53,459 129,472 182,931 2,350,366 92.78% ‐98.21% ‐87.34%
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 885,684 913,542 15,176 20,857 8,136 28,993 884,549 96.83% ‐98.34% ‐86.30%
559400 PAYMENTS TO CHARTER SCHOOLS 53,731,439 53,731,439 5,171,634 12,366,273 0 12,366,273 41,365,165 76.99% ‐90.38% 38.09%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 5,970,071 5,797,634 374,283 496,408 568,052 1,064,460 4,733,173 81.64% ‐93.54% ‐48.63%
561070 ADA SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 153,150 239,752 5,227 5,849 17,850 23,699 216,052 90.12% ‐97.82% ‐85.36%
561200 COMPUTER SOFTWARE 6,411,641 6,484,099 13,008 2,461,225 17,797 2,479,022 4,005,077 61.77% ‐99.80% 127.75%
561500 EXPENDABLE EQUIPMENT 2,312,322 2,615,600 81,321 146,748 305,408 452,155 2,163,444 82.71% ‐96.89% ‐66.34%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 445,095 963,955 187,972 189,313 791,915 981,227 (17,273) ‐1.79% ‐80.50% 17.84%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564000 DIGITAL/ELECTRONIC TEXTBOOKS 640,342 7,400,152 14,670 14,670 11,796 26,466 7,373,687 99.64% ‐99.80% ‐98.81%
564100 TEXTBOOKS ‐ PRINTED 14,157,245 7,424,684 0 0 7,900 7,900 7,416,784 99.89% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 41,850 56,499 1,195 2,365 4,089 6,454 50,044 88.58% ‐97.88% ‐74.89%
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 1,156,120 0 0 29,998 29,998 1,126,122 97.41% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 844,881 856,451 164,869 165,961 137,911 303,872 552,580 64.52% ‐80.75% 16.27%
589000 OTHER EXPENDITURES 1,778,301 1,778,301 0 0 0 0 1,778,301 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 823,739,510 818,883,495 13,942,180 26,159,205 3,655,183 29,814,388 789,069,107 96.36% ‐98.30% ‐80.83%
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 5,050 18,615 0 18,615 (18,615) NA NA NA
514000 AIDES AND PARAPROFESSIONALS 94,593 94,593 4,405 5,635 0 5,635 88,958 94.04% ‐95.34% ‐64.26%
514200 SALARY OF CLERICAL STAFF 2,555,776 2,555,776 197,016 390,867 0 390,867 2,164,910 84.71% ‐92.29% ‐8.24%
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 55,549 110,623 0 110,623 695,589 86.28% ‐93.11% ‐17.67%
516300 SCH NURSE/SPEC EDUC NURSE LPN 6,357,733 6,357,733 141,259 150,418 0 150,418 6,207,315 97.63% ‐97.78% ‐85.80%
516400 PHYS/OCCUP/SPEECH THERAPIST 213,173 213,173 0 9,915 0 9,915 203,258 95.35% ‐100.00% ‐72.09%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 942,371 942,371 3,143 3,143 0 3,143 939,227 99.67% ‐99.67% ‐98.00%
517200 ELEMENTARY COUNSELOR 9,883,535 9,883,535 35,028 38,328 0 38,328 9,845,207 99.61% ‐99.65% ‐97.67%
517300 SECONDARY COUNSELOR 12,364,933 12,498,339 425,267 434,946 0 434,946 12,063,393 96.52% ‐96.60% ‐79.12%
517400 SCHOOL PSYCHOLOGIST 5,785,820 5,785,820 19,610 28,906 0 28,906 5,756,915 99.50% ‐99.66% ‐97.00%
517600 SCHOOL SOCIAL WORKER 5,091,500 5,091,500 76,545 131,490 0 131,490 4,960,010 97.42% ‐98.50% ‐84.50%
517700 FAMILY SERVICES/PARENT COORD 2,182,444 2,182,444 177,846 253,409 0 253,409 1,929,035 88.39% ‐91.85% ‐30.33%
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% 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
517800 GRADUATION COACH 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,076,450 2,187,628 134,626 257,191 0 257,191 1,930,437 88.24% ‐93.85% ‐29.46%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,591,368 12,771,475 146,630 206,813 0 206,813 12,564,663 98.38% ‐98.85% ‐90.28%
519900 OTHER SALARIES & COMPENSATION 1,738,628 1,738,628 5,295 24,309 0 24,309 1,714,319 98.60% ‐99.70% ‐91.61%
519910 EXTRA ACTIVITY SALARIES 45,000 45,000 0 0 0 0 45,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 10,966,590 11,067,313 207,005 306,660 0 306,660 10,760,653 97.23% ‐98.13% ‐83.37%
523000 TEACHERS RETIREMENT SYSTEM 12,162,587 12,204,407 272,737 392,093 0 392,093 11,812,313 96.79% ‐97.77% ‐80.72%
525000 UNEMPLOYMENT COMPENSATION 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 1,636,042 1,636,099 54,348 79,091 0 79,091 1,557,008 95.17% ‐96.68% ‐71.00%
530000 PURCHASED PROF/TECH SERVICES 4,710,269 4,763,269 111,816 149,213 807,772 956,984 3,806,284 79.91% ‐97.65% ‐81.20%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 0 0 0 0 0 0 NA NA NA
533000 CONTRACTED SERV‐NURSING 0 0 0 0 0 0 0 NA NA NA
534000 PROFESSIONAL LEGAL SERVICES 168,300 168,300 15,000 15,000 0 15,000 153,300 91.09% ‐91.09% ‐46.52%
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 21,876 21,876 (17,826) ‐440.15% ‐100.00% ‐100.00%
544400 OTHER RENTALS 4,500 4,500 9,005 9,005 600 9,605 (5,105) ‐113.43% 100.10% 1100.61%
551900 STUD TRANSP PURCHASED‐OTH SRCE 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 3,975 3,975 0 0 254 254 3,721 93.62% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 423 622 199 199 0 199 423 68.01% ‐68.01% 91.96%
558000 TRAVEL ‐ EMPLOYEES 69,750 72,750 141 1,313 0 1,313 71,437 98.19% ‐99.81% ‐89.17%
559500 OTHER PURCHASED SERVICES 3,582 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 602,528 567,522 1,768 2,133 3,462 5,595 561,928 99.01% ‐99.69% ‐97.74%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 4,500 29,500 0 0 25,059 25,059 4,441 15.05% ‐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 0 376 376 524 58.18% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 53,582 59,582 0 5,996 7,808 13,804 45,779 76.83% ‐100.00% ‐39.62%
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 0 0 0 0 0 0 NA NA NA
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 61,772 57,890 1,106 1,106 1,968 3,074 54,816 94.69% ‐98.09% ‐88.53%
589000 OTHER EXPENDITURES 905,850 905,850 0 0 0 0 905,850 100.00% ‐100.00% ‐100.00%
PUPIL SERVICES Total 93,482,521 95,083,541 2,100,394 3,026,416 869,174 3,895,590 91,187,951 95.90% ‐97.79% ‐80.90%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 0 0 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 15,081 2,975 5,725 0 5,725 9,356 62.04% ‐80.27% 127.77%
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
516100 TECHNOLOGY SPECIALIST 0 0 0 0 0 NA NA NA
516400 PHYS/OCCUP/SPEECH THERAPIST 9,915 9,915 0 9,915 (9,915) NA NA NA
517100 TEACHER SUPT SPEC/DIAG/AUDIO 0 0 0 0 0 0 0 NA NA NA
517300 SECONDARY COUNSELOR 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 42,564 42,564 6,697 13,123 0 13,123 29,441 69.17% ‐84.27% 84.99%
519000 OTHER MANAGEMENT PERSONNEL 2,724,450 2,724,450 158,582 314,183 0 314,183 2,410,267 88.47% ‐94.18% ‐30.81%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,736,551 5,736,551 468,297 934,813 0 934,813 4,801,738 83.70% ‐91.84% ‐2.23%
519900 OTHER SALARIES & COMPENSATION 401,957 402,876 6,222 8,031 0 8,031 394,845 98.01% ‐98.46% ‐88.04%
519910 EXTRA ACTIVITY SALARIES 134,134 139,134 0 7,641 0 7,641 131,493 94.51% ‐100.00% ‐67.05%
521000 STATE HEALTH INSURANCE 1,134,000 1,134,000 56,850 112,120 0 112,120 1,021,880 90.11% ‐94.99% ‐40.68%
523000 TEACHERS RETIREMENT SYSTEM 1,756,392 1,756,392 82,743 165,732 0 165,732 1,590,661 90.56% ‐95.29% ‐43.38%
529000 OTHER EMPLOYEE BENEFITS 241,387 241,387 14,501 28,913 0 28,913 212,475 88.02% ‐93.99% ‐28.13%
530000 PURCHASED PROF/TECH SERVICES 1,487,678 1,356,528 6,206 6,432 11,301 17,733 1,338,795 98.69% ‐99.54% ‐97.16%
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 68,185 68,185 218,087 76.18% ‐100.00% ‐100.00%
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% 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
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 0 1,090 0 1,090 0 0.00% ‐100.00% 500.00%
553000 COMMUNICATION 5,175 5,175 106 106 0 106 5,069 97.96% ‐97.96% ‐87.77%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,110,000 1,268,330 1,121,064 1,121,064 0 1,121,064 147,266 11.61% ‐11.61% 430.33%
558000 TRAVEL ‐ EMPLOYEES 299,500 297,800 5,632 30,733 53 30,786 267,014 89.66% ‐98.11% ‐38.08%
561000 SUPPLIES 257,514 287,642 23,330 34,737 28,266 63,003 224,640 78.10% ‐91.89% ‐27.54%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 55,323 61,473 1,228 1,568 9,528 11,097 50,376 81.95% ‐98.00% ‐84.69%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 673,279 549,269 18,088 37,588 211,426 249,014 300,255 54.66% ‐96.71% ‐58.94%
561600 EXPENDABLE COMPUTER EQUIPMENT 17,958 28,193 0 658 6,384 7,042 21,150 75.02% ‐100.00% ‐86.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 48,802 48,174 3,227 3,227 2,706 5,933 42,240 87.68% ‐93.30% ‐59.80%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 154,985 124,985 0 0 0 0 124,985 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 80,685 80,685 2,902 10,378 178 10,556 70,129 86.92% ‐96.40% ‐22.83%
589000 OTHER EXPENDITURES 900,000 900,000 0 0 0 0 900,000 100.00% ‐100.00% ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 17,696,255 17,620,160 1,988,565 2,873,671 338,028 3,211,699 14,408,461 81.77% ‐88.71% ‐2.15%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 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%
530003 OTHER COST‐PROFESSIONAL TECH 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 18,500 24,500 0 0 0 0 24,500 100.00% ‐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 1,115 1,115 7,885 87.61% ‐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 1,048,179 0 0 1,115 1,115 1,047,064 99.89% ‐100.00% ‐100.00%
EDUCATIONAL MEDIA SERVICES 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 138,375 138,375 11,730 23,360 0 23,360 115,015 83.12% ‐91.52% 1.29%
516500 LIBRARIAN/MEDIA SPECIALIST 10,418,429 10,418,429 43,839 72,765 0 72,765 10,345,664 99.30% ‐99.58% ‐95.81%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNEL 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 6,630 11,680 0 11,680 1,716,320 99.32% ‐99.62% ‐95.94%
523000 TEACHERS RETIREMENT SYSTEM 2,178,683 2,178,683 9,614 17,717 0 17,717 2,160,966 99.19% ‐99.56% ‐95.12%
525000 UNEMPLOYMENT COMPENSATION 938 938 0 0 0 0 938 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 289,213 289,213 2,010 3,634 0 3,634 285,579 98.74% ‐99.31% ‐92.46%
530000 PURCHASED PROF/TECH SERVICES 353,426 336,747 18,135 18,135 185,510 203,645 133,102 39.53% ‐94.61% ‐67.69%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 540 0 0 0 0 0 0 NA NA NA
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 116,842 13,578 15,330 10,261 25,591 91,251 78.10% ‐88.38% ‐21.28%
558000 TRAVEL ‐ EMPLOYEES 12,025 12,025 188 188 0 188 11,837 98.44% ‐98.44% ‐90.62%
561000 SUPPLIES 1,182,926 1,042,966 6,235 18,101 12,591 30,692 1,012,273 97.06% ‐99.40% ‐89.59%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 3,100 484 484 0 484 2,616 84.40% ‐84.40% ‐6.39%
561500 EXPENDABLE EQUIPMENT 4,050 10,228 912 5,091 89 5,180 5,048 49.35% ‐91.08% 198.65%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 6,235 0 0 4,519 4,519 1,716 27.52% ‐100.00% ‐100.00%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 100,586 159,356 7,771 33,486 3,111 36,597 122,759 77.03% ‐95.12% 26.08%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 39,600 5,655 0 0 0 0 5,655 100.00% ‐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 16,806,267 121,125 219,971 216,081 436,053 16,370,214 97.41% ‐99.28% ‐92.15%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 132,480 132,480 13,650 27,300 0 27,300 105,180 79.39% ‐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 30,874 95,863 0 95,863 248,637 72.17% ‐91.04% 66.96%
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% 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
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,340,519 2,340,519 186,890 351,094 0 351,094 1,989,426 85.00% ‐92.02% ‐10.00%
514200 SALARY OF CLERICAL STAFF 8,372,762 8,438,279 642,568 977,854 0 977,854 7,460,425 88.41% ‐92.39% ‐30.47%
519000 OTHER MANAGEMENT PERSONNEL 2,060,027 2,060,027 97,026 180,866 0 180,866 1,879,162 91.22% ‐95.29% ‐47.32%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,533,659 3,872,548 69,403 138,305 0 138,305 3,734,243 96.43% ‐98.21% ‐78.57%
519900 OTHER SALARIES & COMPENSATION 338,001 338,001 4,800 12,300 0 12,300 325,701 96.36% ‐98.58% ‐78.17%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 3,925,125 3,925,125 139,921 232,267 0 232,267 3,692,858 94.08% ‐96.44% ‐64.50%
523000 TEACHERS RETIREMENT SYSTEM 3,410,457 3,410,457 204,657 344,499 0 344,499 3,065,958 89.90% ‐94.00% ‐39.39%
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 39,914 69,109 0 69,109 433,272 86.24% ‐92.05% ‐17.46%
530000 PURCHASED PROF/TECH SERVICES 1,476,283 1,563,963 483 (7,841) 178,946 171,105 1,392,858 89.06% ‐99.97% ‐103.01%
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 33,217 60,074 49,377 109,450 133,550 54.96% ‐86.33% 48.33%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 3,000,000 244,081 246,911 1,361,751 1,608,662 1,391,338 46.38% ‐91.86% ‐50.62%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 10,000 1,891 1,891 0 1,891 8,109 81.09% ‐81.09% 13.46%
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 6,426 428 428 0 428 5,998 93.34% ‐93.34% ‐60.03%
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 26,324 233 5,100 1,005 6,105 20,219 76.81% ‐99.12% 16.25%
558015 TRAVEL‐BD MEMBER, M. JOHNSON 0 0 0 0 0 0 0 NA NA NA
558016 TRAVEL‐BD MEMBER, J. MCMAHAN 0 0 0 0 0 0 0 NA NA NA
558017 TRAVEL‐BD MEMBER, M. ORSON 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 0 258 258 6,942 96.42% ‐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 15,598 17,698 0 17,698 7,502 29.77% ‐38.10% 321.37%
561000 SUPPLIES 345,346 345,046 1,145 11,456 21,103 32,559 312,487 90.56% ‐99.67% ‐80.08%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 16,650 16,650 0 219 18,473 18,692 (2,042) ‐12.27% ‐100.00% ‐92.11%
561200 COMPUTER SOFTWARE 109,381 109,381 0 4,377 1 4,378 105,003 96.00% ‐100.00% ‐75.99%
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 36,570 0 0 1,554 1,554 35,016 95.75% ‐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 43,840 43,840 25,344 69,184 31,892 31.55% ‐56.63% 160.24%
589000 OTHER EXPENDITURES 9,400,000 9,287,320 0 0 0 0 9,287,320 100.00% ‐100.00% ‐100.00%
GENERAL ADMINISTRATION Total 63,460,020 63,849,426 1,770,620 2,813,608 1,657,812 4,471,420 59,378,006 93.00% ‐97.23% ‐73.56%
SCHOOL ADMINISTRATION 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 NA NA NA
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
513000 PRINCIPAL 16,784,920 16,784,920 1,448,364 2,889,026 0 2,889,026 13,895,894 82.79% ‐91.37% 3.27%
513100 ASSISTANT PRINCIPAL 25,962,701 25,962,701 2,119,863 2,122,542 0 2,122,542 23,840,159 91.82% ‐91.83% ‐50.95%
514200 SALARY OF CLERICAL STAFF 15,033,089 15,033,089 1,256,490 1,804,266 0 1,804,266 13,228,824 88.00% ‐91.64% ‐27.99%
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 8,453 16,906 0 16,906 (16,906) 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 9,895,500 752,445 1,025,350 0 1,025,350 8,870,150 89.64% ‐92.40% ‐37.83%
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% 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
523000 TEACHERS RETIREMENT SYSTEM 11,899,915 11,899,915 952,046 1,328,494 0 1,328,494 10,571,421 88.84% ‐92.00% ‐33.02%
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 1,531,189 190,523 269,841 0 269,841 1,261,348 82.38% ‐87.56% 5.74%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 4,500 4,500 1,079 1,079 0 1,079 3,421 76.02% ‐76.02% 43.89%
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 8,800 8,800 2,978 11,778 (7,278) ‐161.73% 95.56% 1073.33%
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 6,738,063 9,466,304 2,978 9,469,282 74,436,831 88.71% ‐91.97% ‐32.31%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 287,648 287,648 22,974 42,299 0 42,299 245,350 85.30% ‐92.01% ‐11.77%
514800 ACCOUNTANT 3,967,540 4,389,322 278,455 544,697 0 544,697 3,844,625 87.59% ‐93.66% ‐25.54%
518100 MAINT PERSONNEL‐TRANS MECHANIC 120,130 120,130 19,110 39,875 0 39,875 80,255 66.81% ‐84.09% 99.16%
519000 OTHER MANAGEMENT PERSONNEL 1,840,916 1,840,916 131,649 261,653 0 261,653 1,579,262 85.79% ‐92.85% ‐14.72%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,230,856 1,230,856 88,224 187,381 0 187,381 1,043,475 84.78% ‐92.83% ‐8.66%
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 63,851 125,081 0 125,081 1,197,919 90.55% ‐95.17% ‐43.27%
523000 TEACHERS RETIREMENT SYSTEM 1,537,929 1,537,929 107,336 211,272 0 211,272 1,326,658 86.26% ‐93.02% ‐17.58%
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 22,201 42,162 0 42,162 162,064 79.36% ‐89.13% 23.87%
530000 PURCHASED PROF/TECH SERVICES 3,422,400 3,422,400 640,244 689,270 830,284 1,519,555 1,902,846 55.60% ‐81.29% 20.84%
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 2,066,623 146,027 218,154 413 218,567 1,848,056 89.42% ‐92.93% ‐36.66%
553000 COMMUNICATION 14,400 14,400 1,687 1,724 468 2,191 12,209 84.78% ‐88.29% ‐28.18%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 124,691 124,691 208 1,287 0 1,287 123,404 98.97% ‐99.83% ‐93.81%
561000 SUPPLIES 38,480 36,480 614 5,193 20,763 25,956 10,524 28.85% ‐98.32% ‐14.59%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 10,000 12,000 760 1,064 1,396 2,460 9,540 79.50% ‐93.67% ‐46.79%
561200 COMPUTER SOFTWARE 418,582 418,582 0 0 14,650 14,650 403,932 96.50% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 12,800 12,800 1,286 1,286 1,804 3,090 9,710 75.86% ‐89.95% ‐39.72%
561600 EXPENDABLE COMPUTER EQUIPMENT 1,800 1,800 76 111 778 889 911 50.60% ‐95.77% ‐62.96%
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 0 750 750 154,580 99.52% ‐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 8,893,627 945 7,844 2,650 10,494 8,883,133 99.88% ‐99.99% ‐99.47%
583000 INTEREST 0 0 0 0 0 NA NA NA
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 27,349,020 1,525,647 2,380,352 873,956 3,254,308 24,094,713 88.10% ‐94.42% ‐47.78%
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 1,246,405 2,432,749 0 2,432,749 20,282,215 89.29% ‐94.51% ‐35.74%
518600 CUSTODIAL PERSONNEL 29,550,733 29,550,733 1,933,995 3,827,690 0 3,827,690 25,723,043 87.05% ‐93.46% ‐22.28%
519000 OTHER MANAGEMENT PERSONNEL 5,963,289 6,388,663 317,370 666,047 0 666,047 5,722,617 89.57% ‐95.03% ‐37.45%
519100 OTHER ADMINISTRATIVE PERSONNEL 4,165,710 4,599,040 354,280 705,157 1,164 706,321 3,892,719 84.64% ‐92.30% ‐8.00%
519900 OTHER SALARIES & COMPENSATION 1,893,708 1,893,708 96,963 179,629 0 179,629 1,714,079 90.51% ‐94.88% ‐43.09%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 18,785,250 18,785,250 628,253 1,260,702 0 1,260,702 17,524,548 93.29% ‐96.66% ‐59.73%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,828,052 12,828,052 366,792 725,600 0 725,600 12,102,452 94.34% ‐97.14% ‐66.06%
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%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,707,418 1,707,418 234,964 465,637 0 465,637 1,241,781 72.73% ‐86.24% 63.63%
530000 PURCHASED PROF/TECH SERVICES 1,768,963 1,748,963 413,253 420,624 186,753 607,376 1,141,587 65.27% ‐76.37% 44.30%
530001 ARCHITECT/ENGINEER 0 0 0 0 0 0 0 NA NA NA
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 NA NA NA
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% 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
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 5,697,000 924,679 1,462,440 4,302,588 5,765,028 (68,028) ‐1.19% ‐83.77% 54.02%
541001 HAZMAT/ABATEMENT 1,670,000 1,670,000 0 3,375 52,464 55,839 1,614,161 96.66% ‐100.00% ‐98.79%
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 10,625,500 9,875,500 705,289 1,028,343 3,336,463 4,364,807 5,510,693 55.80% ‐92.86% ‐37.52%
543001 MAINTENANCE‐BUILDING‐REGION 1 300,000 300,000 0 39,381 5,666 45,047 254,953 84.98% ‐100.00% ‐21.24%
543002 MAINTENANCE‐BUILDING‐REGION 2 300,000 300,000 39,388 65,915 12,628 78,543 221,457 73.82% ‐86.87% 31.83%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 21,543 21,737 1,190 22,927 277,073 92.36% ‐92.82% ‐56.53%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 60,130 79,895 6,194 86,089 213,911 71.30% ‐79.96% 59.79%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 300,000 28,022 47,993 5,158 53,151 246,849 82.28% ‐90.66% ‐4.01%
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 18,058 37,956 10,673 48,629 251,371 83.79% ‐93.98% ‐24.09%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 19,996 21,954 19,001 40,954 259,046 86.35% ‐93.33% ‐56.09%
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 25,000,000 470,224 585,260 1,867,969 2,453,229 22,546,771 90.19% ‐98.12% ‐85.95%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 3,500,000 3,500,000 99,232 99,232 8,695 107,927 3,392,073 96.92% ‐97.16% ‐82.99%
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 60,000 60,000 0 60,000 3,440,000 98.29% ‐98.29% ‐89.71%
543013 SUPT. DEFERRED MAINTENANCE 8,000,000 8,000,000 2,154,175 2,219,813 2,487,295 4,707,108 3,292,892 41.16% ‐73.07% 66.49%
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 4,245 20,370 43,395 63,765 103,005 61.76% ‐97.45% ‐26.71%
544200 RENTAL OF EQUIPMENT & VEHICLES 2,202,500 2,202,500 142,673 154,521 173,029 327,551 1,874,949 85.13% ‐93.52% ‐57.91%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
549000 OTHER PURCHASED PROPERTY SERVI 1,433,934 1,683,934 14,818 14,818 1,754,085 1,768,903 (84,969) ‐5.05% ‐99.12% ‐94.72%
552000 INSURANCE (OTHR THAN EMPL BEN) 2,598,922 3,163,922 3,114,747 3,114,747 31,580 3,146,327 17,596 0.56% ‐1.55% 490.67%
553000 COMMUNICATION 35,820 35,820 269 735 1,126 1,861 33,959 94.81% ‐99.25% ‐87.70%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 3,000 0 400 0 400 2,600 86.67% ‐100.00% ‐20.00%
558000 TRAVEL ‐ EMPLOYEES 380,000 380,000 8,380 19,123 0 19,123 360,877 94.97% ‐97.79% ‐69.81%
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 4,702,300 126,596 187,557 1,043,548 1,231,105 3,471,195 73.82% ‐97.31% ‐76.07%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 47,700 47,200 941 941 1,918 2,859 44,341 93.94% ‐98.01% ‐88.04%
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 58,104 84,521 3,395,404 3,479,925 449,575 11.44% ‐98.52% ‐87.09%
561600 EXPENDABLE COMPUTER EQUIPMENT 40,500 41,000 3,150 3,150 3,335 6,484 34,516 84.18% ‐92.32% ‐53.90%
562000 ENERGY / ELECTRICITY 22,500,000 22,500,000 1,703,282 3,099,258 16,094,030 19,193,289 3,306,711 14.70% ‐92.43% ‐17.35%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 231,193 355,725 1,844,275 2,200,000 300,000 12.00% ‐90.75% ‐14.63%
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 2,475,000 112,763 112,763 350,013 462,776 2,012,224 81.30% ‐95.44% ‐72.66%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 0 258,880 258,880 135,786 394,665 (394,665) NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,628,000 6,628,000 65,839 141,814 1,379,596 1,521,410 5,106,590 77.05% ‐99.01% ‐87.16%
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 26,128 26,128 423,872 94.19% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 2,880,000 2,317,850 32,051 32,051 855,000 887,051 1,430,799 61.73% ‐98.62% ‐91.70%
581000 DUES AND FEES 148,500 148,500 2,233 6,716 0 6,716 141,784 95.48% ‐98.50% ‐72.86%
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 221,490,060 222,354,615 16,073,176 24,065,217 39,436,149 63,501,366 158,853,249 71.44% ‐92.77% ‐35.06%
STUDENT TRANSPORTATION SERVICE 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
514200 SALARY OF CLERICAL STAFF 100,464 100,464 0 0 0 0 100,464 100.00% ‐100.00% ‐100.00%
518000 BUS DRIVERS 22,863,212 22,863,712 148,707 222,606 0 222,606 22,641,107 99.03% ‐99.35% ‐94.16%
518100 MAINT PERSONNEL‐TRANS MECHANIC 6,352,581 6,352,581 904,307 1,912,004 0 1,912,004 4,440,577 69.90% ‐85.76% 80.59%
519000 OTHER MANAGEMENT PERSONNEL 1,724,068 1,897,773 302,893 610,014 0 610,014 1,287,759 67.86% ‐84.04% 92.86%
519100 OTHER ADMINISTRATIVE PERSONNEL 186,456 186,456 11,670 23,241 0 23,241 163,215 87.54% ‐93.74% ‐25.21%
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 2,750 2,750 70 2.48% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 13,986,000 13,986,000 101,750 192,160 0 192,160 13,793,840 98.63% ‐99.27% ‐91.76%
523000 TEACHERS RETIREMENT SYSTEM 6,295,608 6,295,608 127,372 244,018 0 244,018 6,051,590 96.12% ‐97.98% ‐76.74%
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 79,005 159,407 0 159,407 731,220 82.10% ‐91.13% 7.39%
530000 PURCHASED PROF/TECH SERVICES 1,811,630 1,811,630 14,219 14,219 185,185 199,404 1,612,226 88.99% ‐99.22% ‐95.29%
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 0 140 140 1,948,810 99.99% ‐100.00% ‐100.00%
551900 STUD TRANSP PURCHASED‐OTH SRCE 832,500 807,500 3,097 3,097 58,756 61,853 745,647 92.34% ‐99.62% ‐97.70%
553000 COMMUNICATION 167,850 167,850 213 385 1,331 1,716 166,134 98.98% ‐99.87% ‐98.62%
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 3,104 7,380 0 7,380 123,120 94.34% ‐97.62% ‐66.07%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 517,504 515,029 16,304 29,923 517 30,440 484,589 94.09% ‐96.83% ‐65.14%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 2,110 858 960 0 960 1,150 54.49% ‐59.32% 173.07%
561200 COMPUTER SOFTWARE 884,750 884,750 42,475 42,475 13,800 56,275 828,475 93.64% ‐95.20% ‐71.20%
561500 EXPENDABLE EQUIPMENT 5,535,404 5,535,404 1,136,819 1,185,564 693,795 1,879,360 3,656,045 66.05% ‐79.46% 28.51%
561600 EXPENDABLE COMPUTER EQUIPMENT 66,400 66,400 283 283 1,030 1,313 65,087 98.02% ‐99.57% ‐97.44%
562000 ENERGY / ELECTRICITY 7,290,000 7,290,500 167,175 167,182 2,074,839 2,242,021 5,048,479 69.25% ‐97.71% ‐86.24%
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 0 733,670 448,040 1,181,710 430,028 26.68% ‐100.00% 173.12%
573200 PURCHASE/LEASE ‐ BUSES 2,925,000 2,925,000 0 0 1,958,990 1,958,990 966,010 33.03% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 27,000 27,000 0 0 14 14 26,986 99.95% ‐100.00% ‐100.00%
581000 DUES AND FEES 150,300 150,665 42 4,921 439 5,360 145,305 96.44% ‐99.97% ‐80.40%
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
STUDENT TRANSPORTATION SERVICE Total 79,886,601 80,039,127 3,060,293 5,553,511 5,439,625 10,993,136 69,045,990 86.27% ‐96.18% ‐58.37%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 853,354 853,354 65,719 117,886 0 117,886 735,468 86.19% ‐92.30% ‐17.11%
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 1,558,934 122,162 243,269 0 243,269 1,315,665 84.40% ‐92.16% ‐6.37%
514300 RESEARCH PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 3,278,491 3,374,193 230,984 459,017 0 459,017 2,915,176 86.40% ‐93.15% ‐18.38%
519100 OTHER ADMINISTRATIVE PERSONNEL 12,540,690 13,523,014 966,048 1,896,290 0 1,896,290 11,626,725 85.98% ‐92.86% ‐15.86%
519900 OTHER SALARIES & COMPENSATION 611,260 611,260 58,705 86,169 0 86,169 525,092 85.90% ‐90.40% ‐15.42%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 2,614,950 2,628,450 163,310 325,780 0 325,780 2,302,670 87.61% ‐93.79% ‐25.63%
523000 TEACHERS RETIREMENT SYSTEM 3,519,321 3,531,409 249,728 494,350 0 494,350 3,037,059 86.00% ‐92.93% ‐16.01%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 8,414 15,505 0 15,505 (15,505) 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 557,432 559,035 55,081 108,432 0 108,432 450,603 80.60% ‐90.15% 16.38%
530000 PURCHASED PROF/TECH SERVICES 1,028,904 2,249,172 186,717 266,400 984,671 1,251,071 998,101 44.38% ‐91.70% ‐28.93%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 NA NA NA
530070 ADA‐PURCHASED PROF/TECH SERVIC 54,000 54,000 0 0 2,995 2,995 51,005 94.45% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 795 795 (795) NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 1,811,457 2,020,256 184,225 206,689 1,782,025 1,988,714 31,542 1.56% ‐90.88% ‐38.61%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% 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
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 2,676,532 2,676,532 247,142 263,997 725,134 989,130 1,687,401 63.04% ‐90.77% ‐40.82%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,134 29,232 1,487 1,487 0 1,487 27,745 94.91% ‐94.91% ‐69.48%
558000 TRAVEL ‐ EMPLOYEES 189,000 189,000 5,644 9,657 299 9,957 179,043 94.73% ‐97.01% ‐69.34%
561000 SUPPLIES 588,190 588,190 37,379 36,814 52,810 89,624 498,566 84.76% ‐93.64% ‐62.45%
561070 ADA SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 450 1,584 412 412 891 1,303 281 17.74% ‐73.99% 56.06%
561200 COMPUTER SOFTWARE 586,460 586,460 60,500 69,732 209,560 279,292 307,168 52.38% ‐89.68% ‐28.66%
561500 EXPENDABLE EQUIPMENT 119,700 119,700 56 56 9,996 10,052 109,648 91.60% ‐99.95% ‐99.72%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 37,620 37,620 93 93 9,937 10,031 27,589 73.34% ‐99.75% ‐98.51%
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 1,181 1,181 1,069 47.49% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 40,500 34,500 0 0 9,661 9,661 24,839 72.00% ‐100.00% ‐100.00%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 279,782 281,282 41,773 42,531 14,302 56,833 224,449 79.80% ‐85.15% ‐9.28%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 33,141,661 35,700,678 2,685,580 4,644,566 3,804,258 8,448,825 27,251,854 76.33% ‐92.48% ‐21.94%
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 7,358 14,653 0 14,653 (14,653) 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 35,048 37,658 0 37,658 1,223,998 97.02% ‐97.22% ‐82.09%
521000 STATE HEALTH INSURANCE 13,500 13,500 1,580 3,160 0 3,160 10,340 76.59% ‐88.30% 40.44%
523000 TEACHERS RETIREMENT SYSTEM 7,963 7,963 1,470 2,928 0 2,928 5,035 63.23% ‐81.54% 120.60%
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 2,942 3,353 0 3,353 124,535 97.38% ‐97.70% ‐84.27%
530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
530010 PURCHASED SERVICES‐OTHER FEES 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%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 0 0 0 0 NA NA NA
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 48,397 61,751 0 61,751 3,369,665 98.20% ‐98.59% ‐89.20%
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%
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 519000 OTHER MANAGEMENT PERSONNEL 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 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 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 8,341,294 950,000 518,766 0 518,766 7,822,528 93.78% ‐88.61% ‐62.68%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 8,341,294 8,341,294 950,000 518,766 0 518,766 7,822,528 93.78% ‐88.61% ‐62.68%
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% 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
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 1,474,342,516 1,474,810,003 51,004,040 81,783,339 56,294,359 138,077,698 1,336,732,306 90.64% ‐96.54% ‐66.73%
** Gold Case Payment $22,500,000
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
LOCAL REVENUES 412200 DONATIONS 0 0 0 0 0 0 0 NA NA NA
413100 TUITION FROM INDIVIDUALS 0 0 0 0 0 0 0 NA NA NA
413500 SUMMER SCHOOL TUITION 5,650 5,650 0 0 0 0 5,650 100.00% ‐100.00% ‐100.00%
414000 TRANSPORTATION FEES 0 0 0 0 0 0 0 NA NA NA
419200 CONTRIBUTIONS‐PRIVATE SOURCES 0 15,000 0 0 0 0 15,000 100.00% ‐100.00% ‐100.00%
419950 OTHER LOCAL REVENUES 10,330,668 10,319,076 2,099,750 3,412,979 0 3,412,979 6,906,097 66.93% ‐79.65% 98.45%
419951 10% ‐ OTHER LOCAL REVENUES 412,268 412,268 3,208 8,455 0 8,455 403,813 97.95% ‐99.22% ‐87.70%
413200 TUITION ‐ OTHER GEORGIA LUAS 0 0 0 0 0 0 0 NA NA NA
413400 TUITION FROM OTHER SOURCES 0 0 0 0 0 NA NA NA
412100 CONCESSION SALES 0 0 0 0 0 0 0 NA NA NA
412150 CLUB DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
412250 FUNDRAISING/MISC. SALES 0 0 0 0 0 0 0 NA NA NA
412300 GATE RECEIPTS 0 0 0 0 0 0 0 NA NA NA
417000 STUDENT ACTIVITIES‐CENTRALIZED 0 0 0 0 0 0 0 NA NA NA
418000 COMMUNITY SERVICE ACTIVITIES 0 0 0 0 0 0 0 NA NA NA
419100 RENTAL OF PROPERTY 0 0 0 0 0 0 0 NA NA NA
419850 STUDENT SUPPLY FEES 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 10,748,586 10,751,994 2,102,958 3,421,434 0 3,421,434 7,330,560 68.18% ‐80.44% 90.93%
INTEREST 415000 INVESTMENT INCOME 0 0 1,337 2,638 0 2,638 (2,638) NA NA NA
INTEREST Total 0 0 1,337 2,638 0 2,638 (2,638) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 13,374,640 13,494,640 0 0 0 0 13,494,640 100.00% ‐100.00% ‐100.00%
438000 OTHER GRANTS FROM GEORGIA DOE 1,648,756 1,648,756 594,869 793,010 0 793,010 855,746 51.90% ‐63.92% 188.59%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 15,023,396 15,143,396 594,869 793,010 0 793,010 14,350,386 94.76% ‐96.07% ‐68.58%
FEDERAL SOURCES 445200 OTH FED GRANTS THRU GA DOE 76,923,713 77,612,447 19,331,047 19,331,047 0 19,331,047 58,281,400 75.09% ‐75.09% 49.44%
445300 ALL OTHER FEDERAL GRANTS 2,828,757 2,838,257 6,603 308,553 0 308,553 2,529,703 89.13% ‐99.77% ‐34.77%
445350 CARES ACT‐ESSER 351,475,415 542,149,432 28,416,059 28,416,059 0 28,416,059 513,733,373 94.76% ‐94.76% ‐68.55%
449950 REV ‐ FED SRCES NOT CLASSIFIED 332,968 1,107,151 0 0 0 0 1,107,151 100.00% ‐100.00% ‐100.00%
443000 CAT GRANTS ‐ DIRECT FED GOVT 0 0 0 0 0 0 0 NA NA NA
445210 OTH FED GRANTS THRU GDOE‐ARRA 0 0 0 0 0 NA NA NA
FEDERAL SOURCES Total 431,560,853 623,707,287 47,753,709 48,055,660 0 48,055,660 575,651,627 92.30% ‐92.34% ‐53.77%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,998,766 4,998,766 953,208 527,221 0 527,221 4,471,545 89.45% ‐80.93% ‐36.72%
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 4,998,766 4,998,766 953,208 527,221 0 527,221 4,471,545 89.45% ‐80.93% ‐36.72%
TOTAL REVENUE 462,331,600 654,601,443 51,406,081 52,799,962 0 52,799,962 601,801,481 91.93% ‐92.15% ‐51.60%
INSTRUCTION 511000 TEACHERS 15,981,180 31,683,313 339,361 478,313 149 478,462 31,204,851 98.49% ‐98.93% ‐90.94%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 2,025 2,160 2,160 0 2,160 (135) ‐6.67% 6.67% 540.00%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 33,322 28,477 28,477 0 28,477 4,845 14.54% ‐14.54% 412.76%
511600 PROF DEVELOPMENT STIPENDS 153,500 0 0 0 0 0 0 NA NA NA
511700 EXTENDED YEAR 450,000 451,081 0 330,288 0 330,288 120,793 26.78% ‐100.00% 339.33%
511800 ART ‐ MUSIC ‐ PE 36,979 36,979 0 0 0 0 36,979 100.00% ‐100.00% ‐100.00%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 5,135,539 5,067,286 200,153 202,498 0 202,498 4,864,787 96.00% ‐96.05% ‐76.02%
514500 INTERPRETER 67,165 67,165 2,279 2,279 0 2,279 64,886 96.61% ‐96.61% ‐79.64%
516100 TECHNOLOGY SPECIALIST 181,520 181,520 0 0 0 0 181,520 100.00% ‐100.00% ‐100.00%
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 PERSONNE 0 0 0 73,885 0 73,885 (73,885) NA NA NA
519900 OTHER SALARIES & COMPENSATION 22,334,557 66,057,095 247,149 3,098,738 0 3,098,738 62,958,357 95.31% ‐99.63% ‐71.85%
519910 EXTRA ACTIVITY SALARIES 110,349 110,349 0 62,433 0 62,433 47,916 43.42% ‐100.00% 239.47%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 5,435,998 12,414,938 13,415 20,525 0 20,525 12,394,413 99.83% ‐99.89% ‐99.01%
523000 TEACHERS RETIREMENT SYSTEM 4,033,819 17,429,748 81,021 477,466 0 477,466 16,952,282 97.26% ‐99.54% ‐83.56%
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
529000 OTHER EMPLOYEE BENEFITS 1,196,733 4,330,040 25,807 95,775 0 95,775 4,234,265 97.79% ‐99.40% ‐86.73%
530000 PURCHASED PROF/TECH SERVICES 35,786,898 6,678,638 70,000 137,458 103,638 241,096 6,437,543 96.39% ‐98.95% ‐87.65%
532100 CONTRACTED SERV‐TEACHERS 2,008,053 9,883,025 265,123 352,625 0 352,625 9,530,399 96.43% ‐97.32% ‐78.59%
532200 CONTRACTED SERV‐ART‐MUSIC‐P.E. 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 0 0 NA NA NA
541000 WATER‐SEWER & CLEANING SERVIC 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 15,080 0 0 0 0 0 0 NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 450,000 450,000 0 0 0 0 450,000 100.00% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
544300 RENTAL OF COMPUTER EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 502,000 1,119,239 0 0 0 0 1,119,239 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 6,309,857 7,890,879 72,440 102,064 259,120 361,184 7,529,695 95.42% ‐99.08% ‐92.24%
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 1,000 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 398,626 92,731 0 2,796 0 2,796 89,935 96.98% ‐100.00% ‐81.91%
559500 OTHER PURCHASED SERVICES 28,000 28,000 9,958 9,958 0 9,958 18,042 64.43% ‐64.43% 113.40%
561000 SUPPLIES 14,226,279 15,348,846 471,174 861,145 685,486 1,546,631 13,802,216 89.92% ‐96.93% ‐66.34%
561099 SURPLUS 4,313,026 4,476 0 0 0 0 4,476 100.00% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 283,783 282,167 77,286 81,690 80,474 162,164 120,004 42.53% ‐72.61% 73.71%
561200 COMPUTER SOFTWARE 689,466 425,700 19,955 21,350 14,350 35,700 389,999 91.61% ‐95.31% ‐69.91%
561500 EXPENDABLE EQUIPMENT 1,364,619 4,311,742 179,182 400,070 128,190 528,261 3,783,482 87.75% ‐95.84% ‐44.33%
561600 EXPENDABLE COMPUTER EQUIPMEN 1,301,619 30,523,335 211,271 268,138 3,637,203 3,905,341 26,617,994 87.21% ‐99.31% ‐94.73%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 5,900 4,728,421 0 0 3,589,781 3,589,781 1,138,640 24.08% ‐100.00% ‐100.00%
564100 TEXTBOOKS ‐ PRINTED 11,352,784 24,020,701 0 0 14,028,064 14,028,064 9,992,637 41.60% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 410,512 2,438,839 33,460 34,537 135,329 169,866 2,268,973 93.03% ‐98.63% ‐91.50%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 494,768 352,261 0 59,375 1,230 60,605 291,656 82.80% ‐100.00% 1.13%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 410 98,865 256,525 0 256,525 (256,115) ‐62467.07% 24013.41% 375302.44%
581000 DUES AND FEES 85,434 4,300 890 2,169 2,400 4,569 (269) ‐6.24% ‐79.30% 202.58%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 135,263,324 246,449,570 2,449,428 7,462,737 22,665,414 30,128,151 216,321,419 87.78% ‐99.01% ‐81.83%
PUPIL SERVICES 511000 TEACHERS 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 1,643 0 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 76,504 77,504 0 0 0 0 77,504 100.00% ‐100.00% ‐100.00%
516400 PHYS/OCCUP/SPEECH THERAPIST 127,236 127,236 0 0 0 0 127,236 100.00% ‐100.00% ‐100.00%
516500 LIBRARIAN/MEDIA SPECIALIST 0 0 0 0 0 0 0 NA NA NA
517100 TEACHER SUPT SPEC/DIAG/AUDIO 793,567 793,567 37,116 37,116 0 37,116 756,452 95.32% ‐95.32% ‐71.94%
517200 ELEMENTARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
517300 SECONDARY COUNSELOR 0 200,109 0 0 0 0 200,109 100.00% ‐100.00% ‐100.00%
517400 SCHOOL PSYCHOLOGIST 0 0 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER 129,819 129,819 0 0 0 0 129,819 100.00% ‐100.00% ‐100.00%
517700 FAMILY SERVICES/PARENT COORD 1,267,832 1,265,240 66,253 105,611 0 105,611 1,159,629 91.65% ‐94.76% ‐49.92%
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 274,170 290,170 23,189 30,443 0 30,443 259,726 89.51% ‐92.01% ‐37.05%
519100 OTHER ADMINISTRATIVE PERSONNE 368,685 4,450,744 9,022 18,370 0 18,370 4,432,374 99.59% ‐99.80% ‐97.52%
519900 OTHER SALARIES & COMPENSATION 3,397,116 14,494,847 58,614 181,447 0 181,447 14,313,399 98.75% ‐99.60% ‐92.49%
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 936,001 1,577,521 19,565 29,650 0 29,650 1,547,871 98.12% ‐98.76% ‐88.72%
523000 TEACHERS RETIREMENT SYSTEM 837,500 1,925,177 28,565 59,062 0 59,062 1,866,115 96.93% ‐98.52% ‐81.59%
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% 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
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 175,155 494,250 7,593 12,628 0 12,628 481,622 97.45% ‐98.46% ‐84.67%
530000 PURCHASED PROF/TECH SERVICES 32,355,780 10,191,848 248,324 395,757 854,056 1,249,814 8,942,034 87.74% ‐97.56% ‐76.70%
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 83,727 81,697 (1,460) (1,460) 4,305 2,845 78,852 96.52% ‐101.79% ‐110.72%
553200 COMMUNICATION‐WEB SUBSCRPT/L 857,320 2,762,913 11,899 18,923 1,749 20,672 2,742,241 99.25% ‐99.57% ‐95.89%
558000 TRAVEL ‐ EMPLOYEES 36,500 55,500 187 187 0 187 55,313 99.66% ‐99.66% ‐97.98%
559500 OTHER PURCHASED SERVICES 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 499,850 619,454 52,567 59,539 441,867 501,407 118,047 19.06% ‐91.51% ‐42.33%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,260 7,460 0 0 6,439 6,439 1,021 13.68% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 4,742 6,000 0 12,000 642 12,642 (6,642) ‐110.69% ‐100.00% 1100.00%
561500 EXPENDABLE EQUIPMENT 16,351 140,938 0 8,957 118,928 127,884 13,053 9.26% ‐100.00% ‐61.87%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,034 141,300 8,064 23,204 32,348 55,552 85,748 60.69% ‐94.29% ‐1.47%
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) 95,116 100,137 1,305 3,174 18,070 21,244 78,893 78.79% ‐98.70% ‐80.98%
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 10,600 20,600 0 0 1,044 1,044 19,557 94.93% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 42,452,865 40,096,011 570,803 994,608 1,479,448 2,474,057 37,621,955 93.83% ‐98.58% ‐85.12%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 0 3,427 3,427 0 3,427 (3,427) 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 0 401 401 0 401 (401) NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 7,750 2,010 2,710 0 2,710 5,040 65.03% ‐74.06% 109.81%
514000 AIDES AND PARAPROFESSIONALS 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 87,606 57,102 4,840 9,639 0 9,639 47,463 83.12% ‐91.52% 1.28%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 368,917 376,771 28,521 58,690 0 58,690 318,081 84.42% ‐92.43% ‐6.54%
519100 OTHER ADMINISTRATIVE PERSONNE 145,391 145,391 16,269 26,818 0 26,818 118,573 81.55% ‐88.81% 10.67%
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 60,750 60,750 3,470 6,940 0 6,940 53,810 88.58% ‐94.29% ‐31.46%
523000 TEACHERS RETIREMENT SYSTEM 85,108 86,605 7,207 14,194 0 14,194 72,412 83.61% ‐91.68% ‐1.67%
529000 OTHER EMPLOYEE BENEFITS 24,495 52,412 2,437 19,342 0 19,342 33,070 63.10% ‐95.35% 121.42%
530000 PURCHASED PROF/TECH SERVICES 26,915,378 1,033,676 0 0 0 0 1,033,676 100.00% ‐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
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 NA NA NA
530019 #N/A 0 0 0 0 0 NA NA NA
532100 CONTRACTED SERV‐TEACHERS 45,000 47,000 0 2,000 0 2,000 45,000 95.74% ‐100.00% ‐74.47%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 2,000 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
553000 COMMUNICATION 2,500 2,500 0 0 0 0 2,500 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 3,830 1,303,253 0 0 0 0 1,303,253 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 80,557 78,171 973 1,469 0 1,469 76,701 98.12% ‐98.76% ‐88.72%
559500 OTHER PURCHASED SERVICES 26,566 33,766 0 0 0 0 33,766 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 287,253 473,052 2,497 7,856 4,222 12,077 460,975 97.45% ‐99.47% ‐90.04%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 22,570 8,620 0 0 0 0 8,620 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 320,231 330,594 0 0 77 77 330,517 99.98% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 33,000 50,101 0 0 11,055 11,055 39,046 77.93% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 27,482 31,472 5,763 17,562 29,153 46,715 (15,243) ‐48.43% ‐81.69% 234.82%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 8,100 18,148 0 1,920 0 1,920 16,228 89.42% ‐100.00% ‐36.52%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 1,000 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
581000 DUES AND FEES 48,335 48,335 4,118 4,118 1,050 5,168 43,167 89.31% ‐91.48% ‐48.88%
589000 OTHER EXPENDITURES 0 0 0 0 0 NA NA NA
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 28,596,070 5,192,691 81,934 177,087 45,557 222,643 4,970,047 95.71% ‐98.42% ‐79.54%
INSTRUCTIONAL STAFF TRAINING 511000 TEACHERS 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 28,230 0 0 0 0 28,230 100.00% ‐100.00% ‐100.00%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 79,226 3,910,067 102,389 119,112 0 119,112 3,790,955 96.95% ‐97.38% ‐81.72%
511660 #N/A 0 0 0 0 0 NA NA NA
511700 EXTENDED YEAR 0 0 0 48,567 0 48,567 (48,567) NA NA NA
516100 TECHNOLOGY SPECIALIST 10,204 10,204 0 0 0 0 10,204 100.00% ‐100.00% ‐100.00%
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 60,000 0 5,400 0 5,400 54,600 91.00% ‐100.00% ‐46.00%
519100 OTHER ADMINISTRATIVE PERSONNE 13,365,186 13,734,652 262,395 515,980 0 515,980 13,218,672 96.24% ‐98.09% ‐77.46%
519900 OTHER SALARIES & COMPENSATION 1,890,000 2,714,979 2,626 2,626 0 2,626 2,712,352 99.90% ‐99.90% ‐99.42%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 2,092,500 2,211,450 44,240 83,740 0 83,740 2,127,710 96.21% ‐98.00% ‐77.28%
523000 TEACHERS RETIREMENT SYSTEM 2,661,890 2,776,554 69,414 126,566 0 126,566 2,649,988 95.44% ‐97.50% ‐72.65%
529000 OTHER EMPLOYEE BENEFITS 407,820 539,151 12,600 32,676 0 32,676 506,475 93.94% ‐97.66% ‐63.64%
530000 PURCHASED PROF/TECH SERVICES 27,424,568 4,178,737 137,288 183,137 157,786 340,923 3,837,814 91.84% ‐96.71% ‐73.70%
530003 OTHER COST‐PROFESSIONAL TECH 0 0 0 0 0 NA NA NA
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 NA NA NA
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/L 51,649 804,329 0 588 0 588 803,741 99.93% ‐100.00% ‐99.56%
558000 TRAVEL ‐ EMPLOYEES 128,573 280,618 23,291 67,334 6,940 74,274 206,345 73.53% ‐91.70% 43.97%
559500 OTHER PURCHASED SERVICES 0 20,299 0 0 0 0 20,299 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 164,720 229,720 54,371 65,371 78,972 144,342 85,377 37.17% ‐76.33% 70.74%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 36,359 36,359 0 0 0 0 36,359 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 2,400 8,650 0 0 149 149 8,501 98.28% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,840 99,969 0 0 0 0 99,969 100.00% ‐100.00% ‐100.00%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 389,391 780,697 20,461 22,025 36,083 58,107 722,590 92.56% ‐97.38% ‐83.07%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 2,214,565 2,380,511 22,352 18,651 22,454 41,105 2,339,406 98.27% ‐99.06% ‐95.30%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTIONAL STAFF TRAINING Total 51,015,890 34,843,920 751,429 1,291,772 302,384 1,594,155 33,249,765 95.42% ‐97.84% ‐77.76%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 1,770 1,770 0 1,770 (1,770) 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 74,200 135 135 0 135 74,065 99.82% ‐99.82% ‐98.91%
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) 14,375 14,375 5,011 5,011 22,642 27,653 (13,278) ‐92.37% ‐65.14% 109.17%
EDUCATIONAL MEDIA SERVICES Total 2,893,575 3,109,957 6,917 6,917 22,642 29,558 3,080,399 99.05% ‐99.78% ‐98.67%
FEDERAL GRANT ADMINISTRATION 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
511700 EXTENDED YEAR 909 909 0 909 (909) NA NA NA
514100 SALARY OF SERETARIAL STAFF 0 0 1,787 1,787 0 1,787 (1,787) NA NA NA
514200 SALARY OF CLERICAL STAFF 55,936 55,936 14,493 30,651 0 30,651 25,285 45.20% ‐74.09% 228.78%
514800 ACCOUNTANT 0 0 19,457 19,457 0 19,457 (19,457) 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 256,511 256,511 152,577 163,329 0 163,329 93,182 36.33% ‐40.52% 282.04%
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% 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
519100 OTHER ADMINISTRATIVE PERSONNE 2,410,600 3,037,995 70,972 284,141 0 284,141 2,753,854 90.65% ‐97.66% ‐43.88%
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 354,375 484,681 31,511 64,676 0 64,676 420,005 86.66% ‐93.50% ‐19.94%
523000 TEACHERS RETIREMENT SYSTEM 532,854 726,319 46,561 144,126 0 144,126 582,194 80.16% ‐93.59% 19.06%
529000 OTHER EMPLOYEE BENEFITS 106,766 181,039 10,139 20,488 0 20,488 160,551 88.68% ‐94.40% ‐32.10%
530000 PURCHASED PROF/TECH SERVICES (5,635,750) 617,966 14,342 31,744 107,808 139,553 478,414 77.42% ‐97.68% ‐69.18%
531000 CONTRACTED SERVICE ‐ADMIN 0 0 0 0 0 0 0 NA NA NA
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 1,575 1,575 0 0 0 0 1,575 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 10,800 10,800 2,990 1,684 0 1,684 9,116 84.41% ‐72.31% ‐6.47%
561000 SUPPLIES 4,084,138 4,087,250 832 4,212 1,748 5,959 4,081,291 99.85% ‐99.98% ‐99.38%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 2,500 2,900 0 0 0 0 2,900 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 56,000 67,835 0 4 0 4 67,831 99.99% ‐100.00% ‐99.97%
561600 EXPENDABLE COMPUTER EQUIPMEN 65,852 90,702 667 667 21,978 22,646 68,056 75.03% ‐99.26% ‐95.59%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 8,000 9,000 0 0 0 0 9,000 100.00% ‐100.00% ‐100.00%
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
589000 OTHER EXPENDITURES 0 0 0 0 0 NA NA NA
FEDERAL GRANT ADMINISTRATION Total 3,515,157 11,245,396 367,236 767,873 131,534 899,408 10,345,988 92.00% ‐96.73% ‐59.03%
GENERAL ADMINISTRATION 511000 TEACHERS 0 0 0 0 0 NA NA NA
511100 SCHOOL BOARD MEMBERS SALARIES 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 0 0 0 0 0 0 0 NA NA NA
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 52,839 52,839 7,774 15,511 0 15,511 37,328 70.64% ‐85.29% 76.13%
519000 OTHER MANAGEMENT PERSONNEL 0 337,607 0 0 0 0 337,607 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 537,900 537,900 82,856 165,144 0 165,144 372,756 69.30% ‐84.60% 84.21%
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 81,000 137,700 19,890 39,780 0 39,780 97,920 71.11% ‐85.56% 73.33%
523000 TEACHERS RETIREMENT SYSTEM 112,715 202,794 21,995 43,837 0 43,837 158,957 78.38% ‐89.15% 29.70%
529000 OTHER EMPLOYEE BENEFITS 62,035 118,507 4,142 8,253 0 8,253 110,253 93.04% ‐96.50% ‐58.21%
530000 PURCHASED PROF/TECH SERVICES 26,145,745 233,030 14,203 14,203 0 14,203 218,827 93.91% ‐93.91% ‐63.43%
531000 CONTRACTED SERVICE ‐ADMIN 0 0 0 0 0 0 0 NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 1,650 1,650 0 0 1,438 1,438 212 12.84% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 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 42,435 42,435 0 0 582 582 41,853 98.63% ‐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 3,620 3,620 0 0 0 0 3,620 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 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 21,085,705 44,462,975 0 0 0 0 44,462,975 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 52,342,830 48,518,175 150,861 286,728 2,020 288,749 48,229,427 99.40% ‐99.69% ‐96.45%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 5,162 9,391 0 9,391 (9,391) 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 160,791 160,791 13,622 21,490 0 21,490 139,301 86.63% ‐91.53% ‐19.81%
514800 ACCOUNTANT 0 0 0 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 1,193 52,605 0 52,605 5,424,538 99.04% ‐99.98% ‐94.24%
521000 STATE HEALTH INSURANCE 54,000 54,000 3,780 5,670 0 5,670 48,330 89.50% ‐93.00% ‐37.00%
523000 TEACHERS RETIREMENT SYSTEM 32,126 32,126 2,722 7,552 0 7,552 24,574 76.49% ‐91.53% 41.04%
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
529000 OTHER EMPLOYEE BENEFITS 44,011 149,845 840 2,620 0 2,620 147,224 98.25% ‐99.44% ‐89.51%
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 34 34 0 34 (34) 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 27,958,823 6,395,935 27,353 118,656 0 118,656 6,277,279 98.14% ‐99.57% ‐88.87%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514800 ACCOUNTANT 0 0 7,520 14,977 0 14,977 (14,977) NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 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
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 14,414 0 0 166 166 14,248 98.85% ‐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 3,099 3,099 55,800 94.74% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 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
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS Total 26,102,645 231,979 7,520 14,977 3,265 18,242 213,738 92.14% ‐96.76% ‐61.26%
MAINTENANCE AND OPERATION OF PLANT SERVICES 518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 0 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 PERSONNE 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 5,737,256 0 0 1,740,000 1,740,000 3,997,256 69.67% ‐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 0 285 285 19,715 98.58% ‐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 42,080 42,080 0 42,080 0 0.00% 0.00% 500.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 0 1,141,050 0 0 0 0 1,141,050 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 26,817,594 29,630,865 0 0 118,891 118,891 29,511,974 99.60% ‐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 3,543,378 0 0 8,681 8,681 3,534,697 99.76% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 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 0 411,131 100,309 100,309 0 100,309 310,822 75.60% ‐75.60% 46.39%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 3,750,000 0 0 0 24,041 24,041 (24,041) NA NA NA
573400 PURCHASE/LEASE EQUIPMENT‐TECH (55,995) 0 0 0 1,050 1,050 (1,050) NA NA NA
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 75,201,357 57,091,653 142,389 142,389 1,892,948 2,035,337 55,056,316 96.43% ‐99.75% ‐98.50%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% 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
518000 BUS DRIVERS 0 23,794 130,154 134,829 29,713 164,542 (140,748) ‐591.53% 447.00% 3299.91%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 1,300,000 4,323,449 0 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 26,125,645 23,283 0 0 451 451 22,832 98.06% ‐100.00% ‐100.00%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
551900 STUD TRANSP PURCHASED‐OTH SRC 69,000 69,000 0 0 0 0 69,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 57,802 57,802 0 0 0 0 57,802 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
562000 ENERGY / ELECTRICITY 125,746 117,107 100,463 102,590 12,812 115,402 1,705 1.46% ‐14.21% 425.63%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 20,691,000 0 0 4,762,614 4,762,614 15,928,386 76.98% ‐100.00% ‐100.00%
573200 PURCHASE/LEASE ‐ BUSES 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 0 0 0 0 0 NA NA NA
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 27,712,643 25,549,608 230,618 237,420 4,805,589 5,043,009 20,506,599 80.26% ‐99.10% ‐94.42%
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 PERSONNE 276,416 276,416 18,967 37,773 0 37,773 238,643 86.33% ‐93.14% ‐18.01%
519900 OTHER SALARIES & COMPENSATION 42,239,799 1,483,560 27,178 27,178 0 27,178 1,456,383 98.17% ‐98.17% ‐89.01%
521000 STATE HEALTH INSURANCE 64,125 64,125 2,525 5,050 0 5,050 59,075 92.12% ‐96.06% ‐52.75%
523000 TEACHERS RETIREMENT SYSTEM 55,228 55,228 4,615 9,192 0 9,192 46,036 83.36% ‐91.64% ‐0.14%
529000 OTHER EMPLOYEE BENEFITS 7,325 51,903 2,549 3,619 0 3,619 48,283 93.03% ‐95.09% ‐58.16%
530000 PURCHASED PROF/TECH SERVICES 26,298,445 2,966,862 0 0 4,282 4,282 2,962,580 99.86% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 8,335 8,335 0 351 0 351 7,984 95.79% ‐100.00% ‐74.74%
553200 COMMUNICATION‐WEB SUBSCRPT/L 27,900 32,100 0 0 0 0 32,100 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 42,500 42,500 432 675 0 675 41,825 98.41% ‐98.98% ‐90.47%
561000 SUPPLIES 209,500 209,500 0 122 5,356 5,478 204,022 97.39% ‐100.00% ‐99.65%
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 1,298 1,298 78,500 98.37% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 50,000 121,970 15,972 15,972 45,786 61,758 60,212 49.37% ‐86.90% ‐21.43%
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 2,500 27,490 0 0 0 0 27,490 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ CENTRAL Total 80,968,864 5,447,181 72,238 99,932 56,722 156,654 5,290,527 97.12% ‐98.67% ‐88.99%
OTHER SUPPORT SERVICES 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 0 0 10,998 10,998 0 10,998 (10,998) NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 160,810 0 23,033 0 23,033 137,778 85.68% ‐100.00% ‐14.06%
521000 STATE HEALTH INSURANCE 0 0 1,654 1,654 0 1,654 (1,654) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 2,197 2,197 0 2,197 (2,197) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 13,401 307 1,547 0 1,547 11,853 88.45% ‐97.71% ‐30.72%
530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
530017 #N/A 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
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% 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
553000 COMMUNICATION 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 45 45 (45) NA NA NA
561000 SUPPLIES 2,000 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
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 1,102,880 0 0 0 0 1,102,880 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 500 1,014,893 0 0 0 0 1,014,893 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 2,500 2,500 0 0 0 0 2,500 100.00% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 1,500 1,500 0 0 0 0 1,500 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
OTHER SUPPORT SERVICES Total 6,500 2,297,984 15,157 39,429 45 39,474 2,258,510 98.28% ‐99.34% ‐89.71%
SCHOOL NUTRITION PROGRAM 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
518400 SCHOOL NUTR PROGRAM CAFETERIA 14,969,725 3,602,297 0 0 0 0 3,602,297 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 3,150,000 5,757,984 0 0 0 0 5,757,984 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 305,000 158,760 0 0 0 0 158,760 100.00% ‐100.00% ‐100.00%
522000 FICA 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 283,781 189,572 0 0 0 0 189,572 100.00% ‐100.00% ‐100.00%
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 119,446 278,798 0 0 0 0 278,798 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 380,973 7,102 7,102 0 7,102 373,871 98.14% ‐98.14% ‐88.82%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 1,296,450 1,517,208 0 0 0 0 1,517,208 100.00% ‐100.00% ‐100.00%
563000 PURCHASED FOOD 6,709,293 7,206,318 0 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 53,747,141 21,670,915 7,102 7,102 0 7,102 21,663,814 99.97% ‐99.97% ‐99.80%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 0 0 11,833 12,633 0 12,633 (12,633) 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 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 330 351 0 351 (351) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 430,000 430,000 2,735 3,295 36,765 40,060 389,940 90.68% ‐99.36% ‐95.40%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 NA NA NA
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 4,350 4,350 50,650 92.09% ‐100.00% ‐100.00%
530400 AWARDS & PRINTING/BINDING‐ATH 20,000 20,000 195 356 540 896 19,104 95.52% ‐99.03% ‐89.33%
530500 ATHLETIC EVENT STAFF 128,000 128,000 39,553 40,568 750 41,318 86,682 67.72% ‐69.10% 90.16%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 8,000 8,000 462 1,114 1,352 2,465 5,535 69.18% ‐94.23% ‐16.49%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 45,000 45,000 2,571 2,571 0 2,571 42,429 94.29% ‐94.29% ‐65.72%
558200 PLAYOFF PAYOUT 30,000 30,000 1,320 1,320 4,053 5,373 24,627 82.09% ‐95.60% ‐73.60%
561000 SUPPLIES 126,082 116,082 1,979 2,900 10,527 13,427 102,656 88.43% ‐98.30% ‐85.01%
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 60,000 10,080 10,080 47,223 57,303 2,697 4.50% ‐83.20% 0.80%
561510 ATHLETICS UNIFORMS 350,000 350,000 16,561 31,421 135,215 166,636 183,364 52.39% ‐95.27% ‐46.13%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 350,000 350,000 16,461 78,101 295,312 373,413 (23,413) ‐6.69% ‐95.30% 33.89%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 175,000 175,000 0 0 35,033 35,033 139,967 79.98% ‐100.00% ‐100.00%
581000 DUES AND FEES 60,000 60,000 590 590 7,391 7,981 52,019 86.70% ‐99.02% ‐94.10%
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 1,897,082 104,670 185,299 578,510 763,809 1,133,273 59.74% ‐94.48% ‐41.39%
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
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% 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
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 24,000 24,000 834,699 858,699 225,301 20.78% ‐97.79% ‐86.72%
530001 ARCHITECT/ENGINEER 5,790,672 3,647,066 87,933 87,933 1,020,429 1,108,361 2,538,704 69.61% ‐97.59% ‐85.53%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 133,499,869 1,390,000 1,390,000 9,917,579 11,307,579 122,192,290 91.53% ‐98.96% ‐93.75%
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 1,501,933 1,501,933 11,772,707 13,274,639 129,570,719 90.71% ‐98.95% ‐93.69%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 891,245 891,245 3,208 8,455 0 8,455 882,790 99.05% ‐99.64% ‐94.31%
599000 OTHER USES 0 0 1,684,280 3,335,755 0 3,335,755 (3,335,755) 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 1,687,488 3,344,210 0 3,344,210 (2,452,965) ‐275.23% 89.34% 2151.37%
TOTAL EXPENDITURES 769,352,785 653,774,661 8,175,073 16,679,068 43,758,785 60,437,852 593,336,809 90.76% ‐98.75% ‐84.69%
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% 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 FUN 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
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
LOCAL REVENUES 411300 SPLOST ‐ TAX 429,000,000 429,000,000 12,370,470 12,370,470 0 12,370,470 416,629,530 97.12% ‐97.12% ‐82.70%
412200 DONATIONS 0 0 0 0 0 0 0 NA NA NA
419950 OTHER LOCAL REVENUES 0 0 0 0 0 0 0 NA NA NA
412150 CLUB DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
412250 FUNDRAISING/MISC. SALES 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 429,000,000 429,000,000 12,370,470 12,370,470 0 12,370,470 416,629,530 97.12% ‐97.12% ‐82.70%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 2,190,735 4,300,646 0 4,300,646 (1,500,646) ‐53.59% ‐21.76% 821.57%
INTEREST Total 2,800,000 2,800,000 2,190,735 4,300,646 0 4,300,646 (1,500,646) ‐53.59% ‐21.76% 821.57%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 0 0 0 0 0 NA NA NA
438000 OTHER GRANTS FROM GEORGIA DOE 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 452000 OPER TRANSFERS FROM OTH FUND 0 0 0 0 0 0 0 NA NA NA
461000 CAPITAL CONTRIBUTIONS 0 0 0 0 0 0 0 NA NA NA
451000 ISSUANCE OF BONDS 0 0 0 0 0 0 0 NA NA NA
463000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
464000 EXTRAORDINARY ITEMS 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 0 0 0 0 0 0 0 NA NA NA
TOTAL REVENUE 431,800,000 431,800,000 14,561,206 16,671,116 0 16,671,116 415,128,884 96.14% ‐96.63% ‐76.83%
INSTRUCTION 511000 TEACHERS 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 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 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 (960,000) 202,807 219,502 774,774 994,276 (1,954,276) 203.57% ‐121.13% ‐237.19%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 26,467 26,467 448,326 474,793 485,207 50.54% ‐97.24% ‐83.46%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
574000 DEPN EXPENSE‐LAND IMPROVEMENTS 0 0 0 0 0 NA NA NA
574200 DEPRECIATION EXPENSE‐BUILDINGS 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMENT 0 0 0 0 0 NA NA NA
574800 DEPRECIATION EXPENSE‐COMPUTERS 0 0 0 0 0 NA NA NA
INSTRUCTION Total 0 0 229,274 245,969 1,223,100 1,469,069 (1,469,069) 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 0 5,045 16,857 32 16,889 (16,889) NA NA NA
553200 COMMUNICATION‐WEB SUBSCRPT/ 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 0 5,000 32,200 349 32,549 (32,549) NA NA NA
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 0 10,045 49,057 382 49,439 (49,439) NA NA NA
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 EQUIPMEN 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
574400 DEPRECIATION EXPENSE‐EQUIPMENT 0 0 0 0 0 NA NA NA
574800 DEPRECIATION EXPENSE‐COMPUTERS 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%
MAINTENANCE AND OPERATION OF PLANT SERVICES 519000 OTHER MANAGEMENT PERSONNEL 10,000,000 7,000,000 85,776 172,391 0 172,391 6,827,609 97.54% ‐98.77% ‐85.22%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 1,000,000 9,106 18,212 0 18,212 981,788 98.18% ‐99.09% ‐89.07%
523000 TEACHERS RETIREMENT SYSTEM 0 1,000,000 15,126 30,420 0 30,420 969,580 96.96% ‐98.49% ‐81.75%
529000 OTHER EMPLOYEE BENEFITS 0 1,000,000 2,757 5,576 0 5,576 994,424 99.44% ‐99.72% ‐96.65%
530000 PURCHASED PROF/TECH SERVICES 5,294 93,907 136 136 21,834 21,970 71,937 76.60% ‐99.85% ‐99.13%
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% 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
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 60,448 60,448 1,045,645 94.54% ‐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
574000 DEPN EXPENSE‐LAND IMPROVEMENTS 0 0 0 0 0 NA NA NA
574200 DEPRECIATION EXPENSE‐BUILDINGS 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMENT 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 10,045,882 11,202,279 112,902 226,736 82,282 309,018 10,893,261 97.24% ‐98.99% ‐87.86%
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%
574400 DEPRECIATION EXPENSE‐EQUIPMENT 0 0 0 0 0 NA NA NA
574600 DEPRECIATION EXPENSE‐BUSES 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 1,000,000 1,000,000 0 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 18,000,000 253,095 253,095 12,907,821 13,160,915 4,839,085 26.88% ‐98.59% ‐91.56%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 253,095 253,095 12,907,821 13,160,915 4,839,085 26.88% ‐98.59% ‐91.56%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 514200 SALARY OF CLERICAL STAFF 39,562 39,562 0 0 0 0 39,562 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS MECHAN 19,838 19,838 0 0 0 0 19,838 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 4,912,962 4,912,962 0 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 64,146 67,410 715,949 783,359 (332,221) ‐73.64% ‐85.78% ‐10.35%
530001 ARCHITECT/ENGINEER 8,318,082 36,808,245 120,924 126,447 16,835,190 16,961,637 19,846,608 53.92% ‐99.67% ‐97.94%
530003 OTHER COST‐PROFESSIONAL TECH 0 0 0 0 0 NA NA NA
530006 #N/A 0 0 0 0 0 NA NA NA
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 NA NA NA
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 41,261 41,261 2,647,021 98.47% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 3,259,000 6,221,875 0 0 0 0 6,221,875 100.00% ‐100.00% ‐100.00%
571000 LAND ACQUISITION & DEVELOPMEN 18,422,212 19,333,318 0 0 0 0 19,333,318 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 19,893 0 0 0 0 0 0 NA NA NA
572000 BUILDING ACQUISIT/CNSTR/IMPRV 694,936,550 372,264,781 1,834,915 3,040,500 54,276,493 57,316,993 314,947,788 84.60% ‐99.51% ‐95.10%
573000 PURCHASE EQUIP‐NOT BUSES/COMP (2,208,498) 5,040,150 0 0 14,905 14,905 5,025,244 99.70% ‐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) 4,294,454 0 0 285,431 285,431 4,009,023 93.35% ‐100.00% ‐100.00%
574000 DEPN EXPENSE‐LAND IMPROVEMENTS 0 0 0 0 0 NA NA NA
574200 DEPRECIATION EXPENSE‐BUILDINGS 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMENT 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 729,323,050 453,723,966 2,019,985 3,234,358 72,169,229 75,403,586 378,320,380 83.38% ‐99.55% ‐95.72%
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 847,344,454 589,901,767 2,625,300 4,009,214 86,623,493 90,632,707 499,269,060 84.64% ‐99.55% ‐95.92%
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% 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
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
419950 OTHER LOCAL REVENUES 506,404 506,404 350,091 341,907 0 341,907 164,497 32.48% ‐30.87% 305.10%
416230 CONTR SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
416111 STUDENT SALES ‐ LUNCH 0 0 0 0 0 0 0 NA NA NA
416112 STUDENT SALES‐LUNCH P 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 61,049,795 61,049,795 350,091 341,907 0 341,907 60,707,888 99.44% ‐99.43% ‐96.64%
INTEREST 415000 INVESTMENT INCOME 0 0 23,084 45,553 0 45,553 (45,553) NA NA NA
INTEREST Total 0 0 23,084 45,553 0 45,553 (45,553) 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 39,123 63,227 0 63,227 2,312,609 97.34% ‐98.35% ‐84.03%
445110 CHILD NUTR PROG GRANTS 4,247,392 4,247,392 0 11,323 0 11,323 4,236,069 99.73% ‐100.00% ‐98.40%
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%
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%
445101 FED LUNCH REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445104 FED LUNCH REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445108 FED LUNCH REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
445111 FED BREAKFAST REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445114 FED BREAKFAST REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445118 FED BREAKFAST REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
445131 FED SNACK REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445134 FED SNACK REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445138 FED SNACK REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
FEDERAL SOURCES Total 11,801,978 11,801,978 39,123 74,550 0 74,550 11,727,428 99.37% ‐99.67% ‐96.21%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00% ‐100.00% ‐100.00%
451300 ACCR INTEREST‐ISSUANCE OF BOND 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00% ‐100.00% ‐100.00%
TOTAL REVENUE 75,651,773 75,651,773 412,298 462,011 0 462,011 75,189,763 99.39% ‐99.46% ‐96.34%
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
SCHOOL NUTRITION PROGRAM 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 96,678 96,678 9,214 18,351 0 18,351 78,327 81.02% ‐90.47% 13.89%
518100 MAINT PERSONNEL‐TRANS MECHANIC 0 0 0 0 0 NA NA NA
518400 SCHOOL NUTR PROGRAM CAFETERIA 20,215,024 20,215,024 516,447 630,236 0 630,236 19,584,788 96.88% ‐97.45% ‐81.29%
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
1 2
% 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
519000 OTHER MANAGEMENT PERSONNEL 2,038,479 2,038,479 118,245 240,181 0 240,181 1,798,298 88.22% ‐94.20% ‐29.31%
519100 OTHER ADMINISTRATIVE PERSONNE 178,653 178,653 0 0 0 0 178,653 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 10,972,969 10,972,969 25,421 51,586 0 51,586 10,921,383 99.53% ‐99.77% ‐97.18%
523000 TEACHERS RETIREMENT SYSTEM 4,332,477 4,332,477 24,338 44,499 0 44,499 4,287,978 98.97% ‐99.44% ‐93.84%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 42,727 129,170 0 129,170 (129,170) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 579,437 579,437 44,590 56,151 0 56,151 523,286 90.31% ‐92.30% ‐41.86%
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 9,437 19,587 7,469 27,056 272,944 90.98% ‐96.85% ‐60.83%
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 14,768 14,768 40,232 73.15% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 150,000 150,000 253 2,477 0 2,477 147,523 98.35% ‐99.83% ‐90.09%
559500 OTHER PURCHASED SERVICES 300,400 300,400 0 0 170,993 170,993 129,407 43.08% ‐100.00% ‐100.00%
561000 SUPPLIES 3,580,446 3,580,446 60,437 94,470 1,586,257 1,680,727 1,899,719 53.06% ‐98.31% ‐84.17%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 290,409 290,409 0 0 139,815 139,815 150,594 51.86% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 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 1,674,343 1,674,454 11,222,663 12,897,117 12,253,113 48.72% ‐93.34% ‐60.05%
563500 FOOD ACQUISITIONS ‐ USDA 4,628,750 4,628,750 36,736 70,536 50,880 121,416 4,507,334 97.38% ‐99.21% ‐90.86%
564200 BOOKS (OTHER THAN TEXTBOOKS) 4,000 4,000 0 0 0 0 4,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COM 1,250,000 1,250,000 0 0 23,125 23,125 1,226,875 98.15% ‐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 2,562,188 3,031,697 13,215,971 16,247,668 59,404,105 78.52% ‐96.61% ‐75.96%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUN 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 0 0 0 0 0 0 0 NA NA NA
TOTAL EXPENDITURES 75,651,774 75,651,774 2,562,188 3,031,697 13,215,971 16,247,668 59,404,105 78.52% ‐96.61% ‐75.96%