DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% 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 98,044,860 111,738,762 0 111,738,762 756,261,238 87.13% ‐88.70% ‐48.51%
411210 OTHER SALES TAXES 15,000,000 15,000,000 733,075 733,075 0 733,075 14,266,925 95.11% ‐95.11% ‐80.45%
411900 OTHER TAXES 3,800,000 3,800,000 240,631 980,654 0 980,654 2,819,346 74.19% ‐93.67% 3.23%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 3,384,981 6,282,180 0 6,282,180 22,717,820 NA NA NA
412200 DONATIONS 39,280 24,651 0 0 0 0 24,651 NA NA NA
413100 TUITION FROM INDIVIDUALS 30,000 30,000 0 0 0 0 30,000 NA NA NA
414000 TRANSPORTATION FEES 775,000 775,000 253,761 311,188 0 311,188 463,812 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 1,000 NA NA NA
419500 SERVICES PROVIDED OTHER LUAS 0 0 0 1,343 0 1,343 (1,343) NA NA NA
419900 FED INDIRECT COST REIMBURSEMNT 1,959,365 1,959,365 0 0 0 0 1,959,365 NA NA NA
419950 OTHER LOCAL REVENUES 1,795,000 1,795,000 67,505 387,269 0 387,269 1,407,731 NA NA NA
419955 REVENUE CLEARING ACCT 0 0 (426) (426) 0 (426) 426 NA NA NA
LOCAL REVENUES Total 920,399,645 920,385,016 102,724,387 120,434,045 0 120,434,045 799,950,971 NA NA NA
INTEREST 415000 INVESTMENT INCOME 9,000,000 9,000,000 857,068 3,510,459 0 3,510,459 5,489,541 NA NA NA
INTEREST Total 9,000,000 9,000,000 857,068 3,510,459 0 3,510,459 5,489,541 NA NA NA
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 641,249,522 641,249,522 60,709,082 95,393,922 0 95,393,922 545,855,600 NA NA NA
431220 QBE ALLOTMENT (OPER COSTS) 40,102,852 40,102,852 3,341,891 10,025,830 0 10,025,830 30,077,022 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 1,011,005 2,506,898 0 2,506,898 9,459,576 NA NA NA
431400 QBE CONTRA ACCOUNT (DEBIT) (175,655,285) (175,655,285) (14,637,928) (43,913,936) 0 (43,913,936) (131,741,349) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DOE 4,076,113 4,381,070 0 1,754,078 0 1,754,078 2,626,993 NA NA NA
439120 ON BEHALF PAYMENTS ‐ TRS 188,228 188,228 0 0 0 0 188,228 NA NA NA
439130 ON BEHALF PAYMENTS ‐ PSERS 1,917,413 1,917,413 0 0 0 0 1,917,413 NA NA NA
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 523,845,318 524,150,275 50,424,050 65,766,792 0 65,766,792 458,383,483 NA NA NA
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 1,433,772 1,433,772 0 0 0 0 1,433,772 NA NA NA
453000 SALE/COMP ‐ FIXED ASSETS LOSS 0 0 59,257 77,537 0 77,537 (77,537) NA NA NA
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
459951 SCHOOL RESTITUTION 0 0 100 (3,078) 0 (3,078) 3,078 NA NA NA
TRANSFERS AND OTHER LOCAL Total 1,433,772 1,433,772 59,357 74,459 0 74,459 1,359,313 NA NA NA
TOTAL REVENUE 1,454,678,735 1,454,969,063 154,064,862 189,785,754 0 189,785,754 1,265,183,308 86.96% 27.07% ‐47.82%
INSTRUCTION 511000 TEACHERS 479,212,503 479,212,503 41,583,439 44,193,955 259 44,194,214 435,018,289 90.78% ‐91.32% ‐63.11%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 35,000 1,531,993 2,186,796 0 2,186,796 (2,151,796) ‐6147.99% 4277.12% 24891.95%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 67,071 80,483 0 80,483 (80,483) NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 0 1,010 1,010 0 1,010 (1,010) NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 5,942 6,762 0 6,762 (6,762) NA NA NA
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
511800 ART ‐ MUSIC ‐ PE 0 0 3,025,072 3,153,688 0 3,153,688 (3,153,688) 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 2,172,297 3,168,701 0 3,168,701 20,680,921 86.71% ‐90.89% ‐46.86%
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514500 INTERPRETER 0 0 5,739 5,739 0 5,739 (5,739) NA NA NA
516100 TECHNOLOGY SPECIALIST 82,214 82,214 6,943 6,943 0 6,943 75,271 91.55% ‐91.55% ‐66.22%
516400 PHYS/OCCUP/SPEECH THERAPIST 8,752,827 8,752,827 576,949 597,929 0 597,929 8,154,898 93.17% ‐93.41% ‐72.67%
517200 ELEMENTARY COUNSELOR 0 0 19,338 23,343 0 23,343 (23,343) NA NA NA
517300 SECONDARY COUNSELOR 0 0 2,942 4,413 0 4,413 (4,413) 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) 1,600 4,630 0 4,630 (20,013,359) 100.02% ‐100.01% ‐100.09%
519910 EXTRA ACTIVITY SALARIES 0 0 7,727 78,708 0 78,708 (78,708) 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 7,787,310 8,062,799 0 8,062,799 92,564,986 91.99% ‐92.26% ‐67.95%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 103,811,222 103,811,222 7,790,791 8,545,265 0 8,545,265 95,265,957 91.77% ‐92.50% ‐67.07%
525000 UNEMPLOYMENT COMPENSATION 438 438 0 3,898 0 3,898 (3,461) ‐791.08% ‐100.00% 3464.33%
Page 1 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% 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
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 516,575 2,211,265 40,046 2,251,311 (2,251,311) 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
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 19,205,365 19,205,365 5,990,093 6,173,391 0 6,173,391 13,031,975 67.86% ‐68.81% 28.58%
530000 PURCHASED PROF/TECH SERVICES 9,501,802 8,593,941 553,962 1,948,465 1,511,876 3,460,341 5,133,600 59.74% ‐93.55% ‐9.31%
530010 PURCHASED SERVICES‐OTHER FEES 1,994,072 1,981,072 0 1,364,074 64,230 1,428,304 552,767 27.90% ‐100.00% 175.42%
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 590,029 590,679 2,535 13,400 24,028 37,427 553,252 93.66% ‐99.57% ‐90.93%
544100 RENTAL OF LAND OR BUILDINGS 43,238 43,238 0 9,513 0 9,513 33,725 78.00% ‐100.00% ‐11.99%
544200 RENTAL OF EQUIPMENT & VEHICLES 88,527 88,527 0 40,235 8,398 48,633 39,893 45.06% ‐100.00% 81.80%
553000 COMMUNICATION 30,330 30,326 0 6 479 485 29,841 98.40% ‐100.00% ‐99.92%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 2,893,215 2,810,847 310,785 364,674 443,939 808,613 2,002,234 71.23% ‐88.94% ‐48.10%
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 885,684 911,515 26,506 47,363 2,230 49,593 861,922 94.56% ‐97.09% ‐79.22%
559400 PAYMENTS TO CHARTER SCHOOLS 53,731,439 53,731,439 5,171,045 17,537,318 0 17,537,318 36,194,120 67.36% ‐90.38% 30.56%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 5,970,071 5,697,519 357,395 868,450 579,662 1,448,111 4,249,407 74.58% ‐93.73% ‐39.03%
561070 ADA SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 153,150 277,586 22,630 28,479 19,061 47,540 230,047 82.87% ‐91.85% ‐58.96%
561200 COMPUTER SOFTWARE 6,411,641 6,449,724 16,475 2,477,700 28,437 2,506,137 3,943,588 61.14% ‐99.74% 53.66%
561500 EXPENDABLE EQUIPMENT 2,312,322 2,528,937 87,295 234,043 603,640 837,683 1,691,254 66.88% ‐96.55% ‐62.98%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 445,095 1,004,327 118,051 307,364 709,279 1,016,643 (12,316) ‐1.23% ‐88.25% 22.42%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564000 DIGITAL/ELECTRONIC TEXTBOOKS 640,342 7,406,402 68,540 83,210 4,099,777 4,182,987 3,223,415 43.52% ‐99.07% ‐95.51%
564100 TEXTBOOKS ‐ PRINTED 14,157,245 7,138,034 776 776 2,414,020 2,414,796 4,723,238 66.17% ‐99.99% ‐99.96%
564200 BOOKS (OTHER THAN TEXTBOOKS) 41,850 65,712 3,176 5,541 12,198 17,739 47,973 73.01% ‐95.17% ‐66.27%
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 1,509,120 962,620 0 0 29,998 29,998 932,622 96.88% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 844,881 917,091 168,019 333,980 119,781 453,761 463,331 50.52% ‐81.68% 45.67%
589000 OTHER EXPENDITURES 1,778,301 1,778,301 0 0 0 0 1,778,301 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 823,739,510 818,592,583 78,000,021 104,174,307 10,711,338 114,885,645 703,706,937 85.97% ‐90.47% ‐49.10%
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 0 18,615 0 18,615 (18,615) NA NA NA
514000 AIDES AND PARAPROFESSIONALS 94,593 94,593 4,050 9,685 0 9,685 84,908 89.76% ‐95.72% ‐59.05%
514200 SALARY OF CLERICAL STAFF 2,555,776 2,555,776 194,960 585,827 0 585,827 1,969,950 77.08% ‐92.37% ‐8.31%
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 71,243 181,866 0 181,866 624,346 77.44% ‐91.16% ‐9.77%
516300 SCH NURSE/SPEC EDUC NURSE LPN 6,357,733 6,357,733 460,185 610,604 0 610,604 5,747,130 90.40% ‐92.76% ‐61.58%
516400 PHYS/OCCUP/SPEECH THERAPIST 213,173 213,173 9,987 29,816 0 29,816 183,357 86.01% ‐95.32% ‐44.05%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 942,371 942,371 74,343 77,486 0 77,486 864,885 91.78% ‐92.11% ‐67.11%
517200 ELEMENTARY COUNSELOR 9,883,535 9,883,535 841,420 879,748 0 879,748 9,003,786 91.10% ‐91.49% ‐64.40%
517300 SECONDARY COUNSELOR 12,364,933 12,498,339 1,864,341 2,299,286 0 2,299,286 10,199,052 81.60% ‐85.08% ‐26.41%
517400 SCHOOL PSYCHOLOGIST 5,785,820 5,785,820 321,612 350,518 0 350,518 5,435,302 93.94% ‐94.44% ‐75.77%
517600 SCHOOL SOCIAL WORKER 5,091,500 5,091,500 394,785 526,276 0 526,276 4,565,225 89.66% ‐92.25% ‐58.65%
517700 FAMILY SERVICES/PARENT COORD 2,182,444 2,182,444 212,463 465,873 0 465,873 1,716,571 78.65% ‐90.26% ‐14.61%
519000 OTHER MANAGEMENT PERSONNEL 2,076,450 2,187,628 179,242 436,433 0 436,433 1,751,195 80.05% ‐91.81% ‐20.20%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,591,368 12,771,475 684,919 891,732 0 891,732 11,879,744 93.02% ‐94.64% ‐72.07%
519900 OTHER SALARIES & COMPENSATION 1,738,628 1,738,628 12,320 36,629 0 36,629 1,701,999 97.89% ‐99.29% ‐91.57%
519910 EXTRA ACTIVITY SALARIES 45,000 45,000 0 0 0 0 45,000 100.00% ‐100.00% ‐100.00%
Page 2 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% 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
521000 STATE HEALTH INSURANCE 10,966,590 11,067,313 841,079 1,147,739 0 1,147,739 9,919,574 89.63% ‐92.40% ‐58.52%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,162,587 12,204,407 831,166 1,223,260 0 1,223,260 10,981,147 89.98% ‐93.19% ‐59.91%
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 1,636,099 169,485 248,575 0 248,575 1,387,524 84.81% ‐89.64% ‐39.23%
530000 PURCHASED PROF/TECH SERVICES 4,710,269 4,723,009 97,755 246,968 1,204,255 1,451,222 3,271,786 69.27% ‐97.93% ‐79.08%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 120,000 0 0 0 0 120,000 100.00% ‐100.00% ‐100.00%
533000 CONTRACTED SERV‐NURSING 0 0 0 0 0 0 0 NA NA NA
534000 PROFESSIONAL LEGAL SERVICES 168,300 168,300 0 15,000 0 15,000 153,300 91.09% ‐100.00% ‐64.35%
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 0 9,005 600 9,605 (5,105) ‐113.43% ‐100.00% 700.40%
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 5,900 6,099 0 199 0 199 5,900 96.74% ‐100.00% ‐86.95%
558000 TRAVEL ‐ EMPLOYEES 69,750 72,750 2,148 3,461 0 3,461 69,289 95.24% ‐97.05% ‐80.97%
559500 OTHER PURCHASED SERVICES 3,582 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 608,770 621,024 2,704 6,451 10,949 17,400 603,623 97.20% ‐99.56% ‐95.85%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 12,059 37,059 161 161 24,898 25,059 12,000 32.38% ‐99.56% ‐98.26%
561200 COMPUTER SOFTWARE 69,999 64,999 0 0 2,499 2,499 62,500 96.16% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 3,775 3,775 376 376 2,662 3,038 737 19.51% ‐90.03% ‐60.11%
561600 EXPENDABLE COMPUTER EQUIPMENT 53,582 59,582 2,538 8,534 5,270 13,804 45,779 76.83% ‐95.74% ‐42.71%
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 0 1,106 3,468 4,574 53,316 92.10% ‐100.00% ‐92.35%
589000 OTHER EXPENDITURES 905,850 905,850 0 0 0 0 905,850 100.00% ‐100.00% ‐100.00%
PUPIL SERVICES Total 93,507,172 95,235,192 7,273,283 10,311,227 1,276,730 11,587,957 83,647,235 87.83% ‐92.36% ‐56.69%
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 0 5,725 0 5,725 9,356 62.04% ‐100.00% 51.84%
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 36,042 36,042 0 0 0 0 36,042 100.00% ‐100.00% ‐100.00%
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
517100 TEACHER SUPT SPEC/DIAG/AUDIO 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 42,564 42,564 18,081 31,204 0 31,204 11,360 26.69% ‐57.52% 193.25%
519000 OTHER MANAGEMENT PERSONNEL 2,724,450 2,724,450 191,106 505,289 0 505,289 2,219,161 81.45% ‐92.99% ‐25.81%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,736,551 5,736,551 594,553 1,529,366 0 1,529,366 4,207,185 73.34% ‐89.64% 6.64%
519900 OTHER SALARIES & COMPENSATION 401,957 402,876 15,164 17,904 0 17,904 384,972 95.56% ‐96.24% ‐82.22%
519910 EXTRA ACTIVITY SALARIES 134,134 164,134 3,311 16,243 0 16,243 147,891 90.10% ‐97.98% ‐60.42%
521000 STATE HEALTH INSURANCE 1,134,000 1,134,000 57,602 169,722 0 169,722 964,278 85.03% ‐94.92% ‐40.13%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,756,392 1,756,392 101,488 267,219 0 267,219 1,489,173 84.79% ‐94.22% ‐39.14%
529000 OTHER EMPLOYEE BENEFITS 241,387 241,387 12,837 41,749 0 41,749 199,638 82.70% ‐94.68% ‐30.82%
530000 PURCHASED PROF/TECH SERVICES 1,487,678 1,356,528 50,398 56,829 60,504 117,333 1,239,195 91.35% ‐96.28% ‐83.24%
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 286,272 277,272 0 0 68,185 68,185 209,087 75.41% ‐100.00% ‐100.00%
544101 PORTABLES 6,066 6,066 0 0 0 0 6,066 100.00% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 540 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 1,090 0 1,090 0 1,090 0 0.00% ‐100.00% 300.00%
553000 COMMUNICATION 5,175 5,175 0 125 0 125 5,050 97.59% ‐100.00% ‐90.37%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,110,000 1,268,330 0 1,121,064 0 1,121,064 147,266 11.61% ‐100.00% 253.56%
558000 TRAVEL ‐ EMPLOYEES 299,500 286,962 1,876 32,609 53 32,662 254,300 88.62% ‐99.35% ‐54.55%
Page 3 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% 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
561000 SUPPLIES 257,514 288,342 9,945 44,999 22,959 67,957 220,385 76.43% ‐96.55% ‐37.58%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 55,323 61,473 6,438 8,006 7,044 15,050 46,423 75.52% ‐89.53% ‐47.91%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 673,279 547,269 14,692 52,280 200,794 253,074 294,195 53.76% ‐97.32% ‐61.79%
561600 EXPENDABLE COMPUTER EQUIPMENT 17,958 28,193 948 1,606 5,436 7,042 21,150 75.02% ‐96.64% ‐77.21%
564200 BOOKS (OTHER THAN TEXTBOOKS) 48,802 48,174 371 3,599 3,383 6,981 41,192 85.51% ‐99.23% ‐70.12%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 154,985 124,985 (12) (12) 0 (12) 124,997 100.01% ‐100.01% ‐100.04%
581000 DUES AND FEES 80,685 79,685 0 10,378 178 10,556 69,129 86.75% ‐100.00% ‐47.90%
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 17,623,021 1,078,797 3,942,890 368,535 4,311,425 13,311,596 75.54% ‐93.88% ‐10.51%
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 0 600 600 0 600 (600) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,154 1,154 16 16 0 16 1,138 98.62% ‐98.62% ‐94.49%
530000 PURCHASED PROF/TECH SERVICES 41,940 41,940 0 0 0 0 41,940 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 18,500 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 1,048,179 616 616 1,115 1,731 1,046,448 99.83% ‐99.94% ‐99.76%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 138,375 138,375 11,730 35,090 0 35,090 103,285 74.64% ‐91.52% 1.43%
516500 LIBRARIAN/MEDIA SPECIALIST 10,418,429 10,418,429 867,777 940,542 0 940,542 9,477,887 90.97% ‐91.67% ‐63.89%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 357,496 357,496 0 0 0 0 357,496 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,728,000 1,728,000 165,575 177,255 0 177,255 1,550,745 89.74% ‐90.42% ‐58.97%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,178,683 2,178,683 170,956 188,673 0 188,673 1,990,010 91.34% ‐92.15% ‐65.36%
525000 UNEMPLOYMENT COMPENSATION 938 938 0 0 0 0 938 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 289,213 289,213 35,102 38,736 0 38,736 250,477 86.61% ‐87.86% ‐46.43%
530000 PURCHASED PROF/TECH SERVICES 353,426 336,747 178,312 196,447 7,198 203,645 133,102 39.53% ‐47.05% 133.35%
553000 COMMUNICATION 540 0 0 0 0 0 0 NA NA NA
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 131,702 13,269 28,599 12,318 40,917 90,785 68.93% ‐89.92% ‐13.14%
558000 TRAVEL ‐ EMPLOYEES 12,025 12,025 134 322 0 322 11,703 97.33% ‐98.89% ‐89.30%
561000 SUPPLIES 1,182,926 913,979 3,154 21,256 15,404 36,660 877,319 95.99% ‐99.65% ‐90.70%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 4,040 0 484 398 882 3,158 78.18% ‐100.00% ‐52.12%
561500 EXPENDABLE EQUIPMENT 4,050 14,228 288 5,379 89 5,468 8,760 61.57% ‐97.98% 51.22%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 7,285 1,510 1,510 3,994 5,504 1,781 24.44% ‐79.27% ‐17.06%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 100,586 268,135 23,484 57,267 16,097 73,364 194,772 72.64% ‐91.24% ‐14.57%
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 16,806,911 1,471,292 1,691,560 55,498 1,747,058 15,059,853 89.61% ‐91.25% ‐59.74%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 132,480 132,480 13,650 40,950 0 40,950 91,530 69.09% ‐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 28,974 124,837 0 124,837 219,663 63.76% ‐91.59% 44.95%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,340,519 2,340,519 291,766 642,859 0 642,859 1,697,660 72.53% ‐87.53% 9.87%
514200 SALARY OF CLERICAL STAFF 8,372,762 8,438,279 670,152 1,648,005 0 1,648,005 6,790,274 80.47% ‐92.06% ‐21.88%
519000 OTHER MANAGEMENT PERSONNEL 2,060,027 2,060,027 72,824 253,689 0 253,689 1,806,338 87.69% ‐96.46% ‐50.74%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,533,659 3,872,548 70,211 208,517 0 208,517 3,664,032 94.62% ‐98.19% ‐78.46%
519900 OTHER SALARIES & COMPENSATION 338,001 338,001 9,853 22,153 0 22,153 315,848 93.45% ‐97.08% ‐73.78%
519910 EXTRA ACTIVITY SALARIES 0 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 3,925,125 3,925,125 138,591 370,858 0 370,858 3,554,267 90.55% ‐96.47% ‐62.21%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,410,457 3,410,457 224,709 569,207 0 569,207 2,841,250 83.31% ‐93.41% ‐33.24%
Page 4 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
525000 UNEMPLOYMENT COMPENSATION 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 43,804 112,913 0 112,913 389,468 77.52% ‐91.28% ‐10.10%
530000 PURCHASED PROF/TECH SERVICES 1,476,283 1,547,963 129,823 121,982 117,129 239,111 1,308,852 84.55% ‐91.61% ‐68.48%
530002 OTHER COST‐BOARD LEGAL FEES ** 23,500,000 23,500,000 21,078 21,078 0 21,078 23,478,922 99.91% ‐99.91% ‐99.64%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 243,000 243,000 79 60,152 49,298 109,450 133,550 54.96% ‐99.97% ‐0.98%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 3,000,000 254,292 501,203 1,110,821 1,612,024 1,387,976 46.27% ‐91.52% ‐33.17%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 12,000 0 1,891 0 1,891 10,109 84.24% ‐100.00% ‐36.97%
552000 INSURANCE (OTHR THAN EMPL BEN) 1,539 1,539 0 0 0 0 1,539 100.00% ‐100.00% ‐100.00%
553000 COMMUNICATION 6,426 6,426 0 428 0 428 5,998 93.34% ‐100.00% ‐73.35%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 44,055 44,055 0 0 300 300 43,755 99.32% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 26,324 31,324 758 5,858 1,005 6,863 24,461 78.09% ‐97.58% ‐25.19%
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 7,200 258 258 0 258 6,942 96.42% ‐96.42% ‐85.66%
558024 TRAVEL‐BD MEMBER, S. JESTER 0 0 0 0 0 0 0 NA NA NA
558025 TRAVEL‐BD MEMBER, V. TURNER 7,200 7,200 0 0 0 0 7,200 100.00% ‐100.00% ‐100.00%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 7,200 7,200 0 0 0 0 7,200 100.00% ‐100.00% ‐100.00%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 7,200 7,200 0 0 0 0 7,200 100.00% ‐100.00% ‐100.00%
558028 TRAVEL‐BD MEMBER, A. HILL 7,200 7,200 0 0 0 0 7,200 100.00% ‐100.00% ‐100.00%
558029 TRAVEL‐BD MEMBER, D. PIERCE 7,200 7,200 0 0 0 0 7,200 100.00% ‐100.00% ‐100.00%
558030 TRAVEL‐BD MEMBER, W. MCGINNISS 0 7,200 0 0 0 0 7,200 100.00% ‐100.00% ‐100.00%
558099 TRAVEL‐ANNUAL BOARD RETREAT 25,200 25,200 0 17,698 0 17,698 7,502 29.77% ‐100.00% 180.92%
561000 SUPPLIES 345,346 346,346 6,817 21,811 33,143 54,954 291,392 84.13% ‐98.03% ‐74.81%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 16,650 16,650 6,677 6,896 11,796 18,692 (2,042) ‐12.27% ‐59.90% 65.67%
561200 COMPUTER SOFTWARE 109,381 109,381 0 4,377 1 4,378 105,003 96.00% ‐100.00% ‐84.00%
561500 EXPENDABLE EQUIPMENT 80,050 80,550 400 400 0 400 80,150 99.50% ‐99.50% ‐98.01%
561600 EXPENDABLE COMPUTER EQUIPMENT 36,270 37,770 270 270 1,824 2,094 35,676 94.46% ‐99.29% ‐97.14%
564200 BOOKS (OTHER THAN TEXTBOOKS) 450 2,450 0 0 0 0 2,450 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 14,208 13,208 0 0 0 0 13,208 100.00% ‐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 101,076 121,551 25,325 69,165 2,319 71,484 50,067 41.19% ‐79.17% 127.61%
589000 OTHER EXPENDITURES 9,400,000 9,270,845 0 0 0 0 9,270,845 100.00% ‐100.00% ‐100.00%
GENERAL ADMINISTRATION Total 63,460,020 63,858,426 2,010,310 4,827,456 1,327,636 6,155,092 57,703,334 90.36% ‐96.85% ‐69.76%
SCHOOL ADMINISTRATION 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
513000 PRINCIPAL 16,784,920 16,784,920 1,836,262 4,725,289 0 4,725,289 12,059,631 71.85% ‐89.06% 12.61%
513100 ASSISTANT PRINCIPAL 25,962,701 25,962,701 2,162,797 4,285,339 0 4,285,339 21,677,361 83.49% ‐91.67% ‐33.98%
514200 SALARY OF CLERICAL STAFF 15,033,089 15,033,089 1,251,652 3,055,918 0 3,055,918 11,977,171 79.67% ‐91.67% ‐18.69%
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 8,453 25,359 0 25,359 (25,359) NA NA NA
519900 OTHER SALARIES & COMPENSATION 1,829,549 1,829,549 3,600 3,600 0 3,600 1,825,949 99.80% ‐99.80% ‐99.21%
521000 STATE HEALTH INSURANCE 9,895,500 9,895,500 752,880 1,778,230 0 1,778,230 8,117,270 82.03% ‐92.39% ‐28.12%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 11,899,915 11,899,915 968,354 2,296,849 0 2,296,849 9,603,067 80.70% ‐91.86% ‐22.79%
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 1,531,189 192,254 462,095 0 462,095 1,069,094 69.82% ‐87.44% 20.72%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 4,500 4,500 184 1,263 0 1,263 3,237 71.93% ‐95.91% 12.28%
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 2,978 11,778 0 11,778 (7,278) ‐161.73% ‐33.82% 946.93%
589000 OTHER EXPENDITURES 900,000 900,000 0 0 0 0 900,000 100.00% ‐100.00% ‐100.00%
Page 5 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% 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
SCHOOL ADMINISTRATION Total 83,936,113 83,906,113 7,179,415 16,645,719 0 16,645,719 67,260,394 80.16% ‐91.44% ‐20.65%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 287,648 287,648 23,422 65,720 0 65,720 221,928 77.15% ‐91.86% ‐8.61%
514800 ACCOUNTANT 3,967,540 4,389,322 295,452 840,149 0 840,149 3,549,173 80.86% ‐93.27% ‐23.44%
518100 MAINT PERSONNEL‐TRANS MECHANIC 120,130 120,130 17,279 57,153 0 57,153 62,976 52.42% ‐85.62% 90.31%
519000 OTHER MANAGEMENT PERSONNEL 1,840,916 1,840,916 125,699 387,352 0 387,352 1,453,564 78.96% ‐93.17% ‐15.83%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,230,856 1,230,856 80,312 267,693 0 267,693 963,163 78.25% ‐93.48% ‐13.01%
519900 OTHER SALARIES & COMPENSATION 257,440 257,440 0 0 0 0 257,440 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,323,000 1,323,000 61,998 187,079 0 187,079 1,135,921 85.86% ‐95.31% ‐43.44%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,537,929 1,537,929 107,603 318,874 0 318,874 1,219,055 79.27% ‐93.00% ‐17.06%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
527000 ON BEHALF PAYMENTS 22,000 22,000 0 0 0 0 22,000 100.00% ‐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 204,226 204,226 25,094 67,256 0 67,256 136,970 67.07% ‐87.71% 31.73%
530000 PURCHASED PROF/TECH SERVICES 3,422,400 3,340,400 200,912 890,183 1,240,244 2,130,426 1,209,974 36.22% ‐93.99% 6.60%
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 2,066,623 182,200 400,354 11 400,365 1,666,258 80.63% ‐91.18% ‐22.51%
553000 COMMUNICATION 14,400 14,400 0 4,452 468 4,919 9,481 65.84% ‐100.00% 23.66%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 124,691 124,691 1,221 2,508 0 2,508 122,184 97.99% ‐99.02% ‐91.96%
561000 SUPPLIES 38,480 37,480 7,263 12,496 18,870 31,366 6,114 16.31% ‐80.62% 33.36%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 10,000 12,900 269 1,333 4,297 5,630 7,270 56.35% ‐97.91% ‐58.65%
561200 COMPUTER SOFTWARE 418,582 410,382 0 0 14,650 14,650 395,732 96.43% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 12,800 12,800 93 1,379 1,948 3,327 9,473 74.00% ‐99.27% ‐56.91%
561600 EXPENDABLE COMPUTER EQUIPMENT 1,800 10,100 80 192 763 954 9,146 90.55% ‐99.20% ‐92.41%
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 1,112 8,956 2,650 11,606 8,882,021 99.87% ‐99.99% ‐99.60%
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 27,269,020 1,130,009 3,513,129 1,284,650 4,797,780 22,471,240 82.41% ‐95.86% ‐48.47%
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 1,711,540 4,144,289 0 4,144,289 18,570,675 81.76% ‐92.47% ‐27.02%
518600 CUSTODIAL PERSONNEL 29,550,733 29,550,733 2,631,635 6,459,325 0 6,459,325 23,091,408 78.14% ‐91.09% ‐12.57%
519000 OTHER MANAGEMENT PERSONNEL 5,963,289 6,388,663 326,503 992,550 0 992,550 5,396,114 84.46% ‐94.89% ‐37.86%
519100 OTHER ADMINISTRATIVE PERSONNEL 4,165,710 4,599,040 344,952 1,050,109 1,164 1,051,273 3,547,767 77.14% ‐92.50% ‐8.67%
519900 OTHER SALARIES & COMPENSATION 1,893,708 1,893,708 133,058 312,687 0 312,687 1,581,021 83.49% ‐92.97% ‐33.95%
519910 EXTRA ACTIVITY SALARIES 0 0 1,301 1,301 0 1,301 (1,301) NA NA NA
521000 STATE HEALTH INSURANCE 18,785,250 18,785,250 676,146 1,936,848 0 1,936,848 16,848,402 89.69% ‐96.40% ‐58.76%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,828,052 12,828,052 433,867 1,159,467 0 1,159,467 11,668,585 90.96% ‐96.62% ‐63.85%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
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 1,707,418 298,832 764,469 0 764,469 942,949 55.23% ‐82.50% 79.09%
530000 PURCHASED PROF/TECH SERVICES 1,768,963 1,538,963 4,718 425,341 254,712 680,053 858,910 55.81% ‐99.69% 10.55%
530001 ARCHITECT/ENGINEER 0 0 0 0 0 0 0 NA NA NA
530011 OTHER COST/CONTRACTS(WATER FOG 550,000 550,000 0 0 0 0 550,000 100.00% ‐100.00% ‐100.00%
530012 OTHER COST‐ FIRE LIFE SAFETY 800,000 800,000 0 0 0 0 800,000 100.00% ‐100.00% ‐100.00%
530013 OTHER COST/GREEN CLEANING 0 0 0 0 0 0 0 NA NA NA
530014 OTHER COST/ OPERATIONS 0 0 0 0 0 0 0 NA NA NA
530015 OTHER/OUTSIDE RESOURCES‐CONSUL 0 0 0 0 0 0 0 NA NA NA
541000 WATER‐SEWER & CLEANING SERVIC 5,427,000 5,737,000 428,068 1,890,508 4,122,957 6,013,465 (276,465) ‐4.82% ‐92.54% 31.81%
Page 6 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% 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
541001 HAZMAT/ABATEMENT 1,670,000 1,670,000 1,826 5,201 50,638 55,839 1,614,161 96.66% ‐99.89% ‐98.75%
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 9,955,500 1,351,896 2,380,239 4,343,719 6,723,958 3,231,542 32.46% ‐86.42% ‐4.36%
543001 MAINTENANCE‐BUILDING‐REGION 1 300,000 300,000 5,666 45,047 0 45,047 254,953 84.98% ‐98.11% ‐39.94%
543002 MAINTENANCE‐BUILDING‐REGION 2 300,000 300,000 0 65,915 75,251 141,166 158,834 52.94% ‐100.00% ‐12.11%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 0 21,737 1,190 22,927 277,073 92.36% ‐100.00% ‐71.02%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 0 79,895 6,194 86,089 213,911 71.30% ‐100.00% 6.53%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 300,000 0 47,993 5,158 53,151 246,849 82.28% ‐100.00% ‐36.01%
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 0 37,956 10,673 48,629 251,371 83.79% ‐100.00% ‐49.39%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 0 21,954 19,001 40,954 259,046 86.35% ‐100.00% ‐70.73%
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 24,603,000 994,116 1,579,376 845,563 2,424,939 22,178,061 90.14% ‐95.96% ‐74.32%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 3,500,000 3,500,000 0 99,232 8,695 107,927 3,392,073 96.92% ‐100.00% ‐88.66%
543011 MAINT‐LAWN EQUIPMENT 1,500,000 1,500,000 0 0 0 0 1,500,000 100.00% ‐100.00% ‐100.00%
543012 MAINT‐FLEET TRUCKS 3,500,000 3,500,000 0 60,000 0 60,000 3,440,000 98.29% ‐100.00% ‐93.14%
543013 SUPT. DEFERRED MAINTENANCE 8,000,000 8,000,000 407,250 2,627,064 2,179,611 4,806,675 3,193,325 39.92% ‐94.91% 31.35%
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 24,615 39,150 63,765 103,005 61.76% ‐97.45% ‐40.96%
544200 RENTAL OF EQUIPMENT & VEHICLES 2,202,500 2,202,500 196,642 351,163 503,221 854,384 1,348,116 61.21% ‐91.07% ‐36.22%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
549000 OTHER PURCHASED PROPERTY SERVI 1,433,934 1,683,934 1,675,848 1,690,666 437,660 2,128,325 (444,391) ‐26.39% ‐0.48% 301.60%
552000 INSURANCE (OTHR THAN EMPL BEN) 2,598,922 3,163,922 0 3,114,747 31,580 3,146,327 17,596 0.56% ‐100.00% 293.78%
553000 COMMUNICATION 35,820 35,820 306 1,041 820 1,861 33,959 94.81% ‐99.15% ‐88.38%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 3,000 0 400 0 400 2,600 86.67% ‐100.00% ‐46.67%
558000 TRAVEL ‐ EMPLOYEES 380,000 430,000 548 19,671 0 19,671 410,329 95.43% ‐99.87% ‐81.70%
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 4,702,300 345,644 533,493 912,777 1,446,270 3,256,030 69.24% ‐92.65% ‐54.62%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 47,700 47,200 1,662 2,603 256 2,859 44,341 93.94% ‐96.48% ‐77.94%
561200 COMPUTER SOFTWARE 40,770 437,770 397,000 397,000 0 397,000 40,770 9.31% ‐9.31% 262.75%
561500 EXPENDABLE EQUIPMENT 3,929,500 3,929,500 1,065,268 1,149,789 2,583,434 3,733,223 196,277 4.99% ‐72.89% 17.04%
561600 EXPENDABLE COMPUTER EQUIPMENT 40,500 41,000 686 3,836 5,431 9,266 31,734 77.40% ‐98.33% ‐62.58%
562000 ENERGY / ELECTRICITY 22,500,000 22,500,000 2,235,190 5,334,449 13,858,840 19,193,289 3,306,711 14.70% ‐90.07% ‐5.17%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 229,659 585,384 1,614,616 2,200,000 300,000 12.00% ‐90.81% ‐6.34%
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 16,002 128,765 421,202 549,967 1,925,033 77.78% ‐99.35% ‐79.19%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 0 0 258,880 135,786 394,665 (394,665) NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,628,000 6,628,000 593,931 735,745 850,559 1,586,304 5,041,696 76.07% ‐91.04% ‐55.60%
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 40,241 40,241 409,759 91.06% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 2,880,000 2,317,850 0 32,051 880,750 912,801 1,405,049 60.62% ‐100.00% ‐94.47%
581000 DUES AND FEES 148,500 148,500 0 6,716 0 6,716 141,784 95.48% ‐100.00% ‐81.91%
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 221,490,060 222,314,615 16,514,003 40,579,511 34,240,848 74,820,359 147,494,256 66.34% ‐92.57% ‐26.99%
STUDENT TRANSPORTATION SERVICE 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 100,464 100,464 0 0 0 0 100,464 100.00% ‐100.00% ‐100.00%
518000 BUS DRIVERS 22,863,212 22,864,712 2,002,120 2,224,725 0 2,224,725 20,639,987 90.27% ‐91.24% ‐61.08%
518100 MAINT PERSONNEL‐TRANS MECHANIC 6,352,581 6,352,581 1,832,512 3,744,516 0 3,744,516 2,608,065 41.06% ‐71.15% 135.78%
519000 OTHER MANAGEMENT PERSONNEL 1,724,068 1,897,773 152,970 762,985 0 762,985 1,134,789 59.80% ‐91.94% 60.82%
519100 OTHER ADMINISTRATIVE PERSONNEL 186,456 186,456 11,670 34,911 0 34,911 151,545 81.28% ‐93.74% ‐25.11%
519900 OTHER SALARIES & COMPENSATION 1,015,507 1,015,507 8,700 8,700 0 8,700 1,006,807 99.14% ‐99.14% ‐96.57%
519910 EXTRA ACTIVITY SALARIES 0 2,820 0 0 2,750 2,750 70 2.48% ‐100.00% ‐100.00%
Page 7 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% 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
521000 STATE HEALTH INSURANCE 13,986,000 13,986,000 468,754 660,914 0 660,914 13,325,086 95.27% ‐96.65% ‐81.10%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 6,295,608 6,295,608 130,879 374,897 0 374,897 5,920,711 94.05% ‐97.92% ‐76.18%
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%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 890,627 890,627 264,822 424,229 0 424,229 466,398 52.37% ‐70.27% 90.53%
530000 PURCHASED PROF/TECH SERVICES 1,811,630 1,811,630 3,740 17,959 181,445 199,404 1,612,226 88.99% ‐99.79% ‐96.03%
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 1,092,564 35,571 38,668 43,487 82,155 1,010,409 92.48% ‐96.74% ‐85.84%
553000 COMMUNICATION 167,850 167,850 762 1,147 7,308 8,455 159,395 94.96% ‐99.55% ‐97.27%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 26,550 26,550 0 0 0 0 26,550 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 130,500 130,250 5,200 12,580 0 12,580 117,670 90.34% ‐96.01% ‐61.37%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 517,504 514,429 3,779 34,113 350,434 384,548 129,881 25.25% ‐99.27% ‐73.47%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 2,110 272 1,232 495 1,727 383 18.14% ‐87.11% 133.60%
561200 COMPUTER SOFTWARE 884,750 884,750 12,000 54,475 1,800 56,275 828,475 93.64% ‐98.64% ‐75.37%
561500 EXPENDABLE EQUIPMENT 5,535,404 5,535,404 70,579 1,256,143 623,578 1,879,721 3,655,683 66.04% ‐98.72% ‐9.23%
561600 EXPENDABLE COMPUTER EQUIPMENT 66,400 66,400 1,000 1,283 1,573 2,856 63,544 95.70% ‐98.49% ‐92.27%
562000 ENERGY / ELECTRICITY 7,290,000 7,290,800 646,222 813,405 4,090,616 4,904,021 2,386,779 32.74% ‐91.14% ‐55.37%
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% 82.08%
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 150,300 151,515 246 5,167 4,807 9,974 141,541 93.42% ‐99.84% ‐86.36%
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 80,325,491 5,651,797 11,205,720 7,715,477 18,921,197 61,404,294 76.44% ‐92.96% ‐44.20%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 853,354 853,354 64,627 182,513 0 182,513 670,841 78.61% ‐92.43% ‐14.45%
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 1,558,934 120,473 363,742 0 363,742 1,195,192 76.67% ‐92.27% ‐6.67%
514300 RESEARCH PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 3,278,491 3,374,193 230,777 689,795 0 689,795 2,684,399 79.56% ‐93.16% ‐18.23%
519100 OTHER ADMINISTRATIVE PERSONNEL 12,540,690 13,523,014 974,689 2,870,978 0 2,870,978 10,652,036 78.77% ‐92.79% ‐15.08%
519900 OTHER SALARIES & COMPENSATION 611,260 611,260 127,470 213,639 0 213,639 397,622 65.05% ‐79.15% 39.80%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 2,614,950 2,628,450 164,322 490,102 0 490,102 2,138,348 81.35% ‐93.75% ‐25.42%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,519,321 3,531,409 249,528 743,878 0 743,878 2,787,531 78.94% ‐92.93% ‐15.74%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 10,346 25,851 0 25,851 (25,851) 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 55,409 163,841 0 163,841 395,194 70.69% ‐90.09% 17.23%
530000 PURCHASED PROF/TECH SERVICES 1,028,904 2,360,172 251,107 517,507 766,522 1,284,029 1,076,143 45.60% ‐89.36% ‐12.29%
530070 ADA‐PURCHASED PROF/TECH SERVIC 54,000 54,000 1,515 1,515 2,995 4,510 49,490 91.65% ‐97.19% ‐88.78%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 795 795 (795) NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 1,811,457 2,020,256 510,247 716,936 1,280,238 1,997,174 23,082 1.14% ‐74.74% 41.95%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 2,676,532 2,666,532 141,547 405,690 583,586 989,276 1,677,255 62.90% ‐94.69% ‐39.14%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,134 29,232 0 1,487 2,000 3,487 25,745 88.07% ‐100.00% ‐79.65%
558000 TRAVEL ‐ EMPLOYEES 189,000 189,000 3,542 13,200 299 13,499 175,501 92.86% ‐98.13% ‐72.06%
561000 SUPPLIES 588,190 588,190 6,669 25,735 70,640 96,375 491,815 83.62% ‐98.87% ‐82.50%
Page 8 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% 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
561070 ADA SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 450 1,584 700 1,112 191 1,303 281 17.74% ‐55.81% 180.80%
561200 COMPUTER SOFTWARE 586,460 586,460 164,502 234,234 110,308 344,542 241,918 41.25% ‐71.95% 59.76%
561500 EXPENDABLE EQUIPMENT 119,700 119,700 3,596 3,652 5,987 9,639 110,061 91.95% ‐97.00% ‐87.80%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 37,620 37,620 3,503 3,597 18,426 22,023 15,597 41.46% ‐90.69% ‐61.76%
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 9,421 9,421 241 9,662 24,838 71.99% ‐72.69% 9.23%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 279,782 281,282 0 42,531 14,302 56,833 224,449 79.80% ‐100.00% ‐39.52%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 33,141,661 35,801,678 3,093,990 7,720,954 2,857,712 10,578,666 25,223,012 70.45% ‐91.36% ‐13.74%
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 22,011 0 22,011 (22,011) 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 1,261,656 106,245 143,903 0 143,903 1,117,753 88.59% ‐91.58% ‐54.38%
521000 STATE HEALTH INSURANCE 13,500 13,500 1,580 4,740 0 4,740 8,760 64.89% ‐88.30% 40.44%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 7,963 7,963 1,470 4,398 0 4,398 3,565 44.77% ‐81.54% 120.91%
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 8,382 11,736 0 11,736 116,152 90.82% ‐93.45% ‐63.29%
530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 54,000 54,000 0 0 0 0 54,000 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 900,000 789,000 0 0 0 0 789,000 100.00% ‐100.00% ‐100.00%
OTHER SUPPORT SERVICES Total 3,431,416 3,320,416 125,035 186,786 0 186,786 3,133,630 94.37% ‐96.23% ‐77.50%
SCHOOL NUTRITION PROGRAM 519900 OTHER SALARIES & COMPENSATION 0 0 4,500 4,500 0 4,500 (4,500) 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 0 299 299 0 299 (299) 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 4,799 4,799 0 4,799 330,201 98.57% ‐98.57% ‐94.27%
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 519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
571000 LAND ACQUISITION & DEVELOPMENT 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 0 0 0 0 0 0 0 NA NA NA
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS 589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
593000 OPERATING TRANSFER TO OTH FUND 8,341,294 8,341,294 0 518,766 0 518,766 7,822,528 93.78% ‐100.00% ‐75.12%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 8,341,294 8,341,294 0 518,766 0 518,766 7,822,528 93.78% ‐100.00% ‐75.12%
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 1,474,367,167 1,474,839,611 123,533,366 205,323,440 59,839,540 265,162,980 1,209,676,631 82.02% ‐91.62% ‐44.31%
** Gold Case Payment $22,500,000
Page 9 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
LOCAL REVENUES 412100 CONCESSION SALES 0 0 0 0 0 0 0 NA NA NA
412150 CLUB DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
412200 DONATIONS 50,500 50,500 0 0 0 0 50,500 100.00% ‐100.00% ‐100.00%
412250 FUNDRAISING/MISC. SALES 0 0 0 0 0 0 0 NA NA NA
412300 GATE RECEIPTS 0 0 0 0 0 0 0 NA NA NA
413100 TUITION FROM INDIVIDUALS 0 0 0 0 0 0 0 NA NA NA
413200 TUITION ‐ OTHER GEORGIA LUAS 0 0 0 0 0 0 0 NA NA NA
413500 SUMMER SCHOOL TUITION 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
417000 STUDENT ACTIVITIES‐CENTRALIZED 0 0 0 0 0 0 0 NA NA NA
418000 COMMUNITY SERVICE ACTIVITIES 0 0 0 0 0 0 0 NA NA NA
419100 RENTAL OF PROPERTY 0 0 0 0 0 0 0 NA NA NA
419200 CONTRIBUTIONS‐PRIVATE SOURCES 1,800 16,800 0 0 0 0 16,800 100.00% ‐100.00% ‐100.00%
419850 STUDENT SUPPLY FEES 0 0 0 0 0 0 0 NA NA NA
419950 OTHER LOCAL REVENUES 10,330,668 10,319,076 2,568,716 5,981,695 0 5,981,695 4,337,381 42.03% ‐75.11% 131.87%
419951 10% ‐ OTHER LOCAL REVENUES 412,268 412,268 7,037 15,492 0 15,492 396,776 96.24% ‐98.29% ‐84.97%
LOCAL REVENUES Total 10,800,886 10,804,294 2,575,753 5,997,187 0 5,997,187 4,807,108 44.49% ‐76.16% 122.03%
INTEREST 415000 INVESTMENT INCOME 0 0 1,312 3,949 0 3,949 (3,949) NA NA NA
INTEREST Total 0 0 1,312 3,949 0 3,949 (3,949) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 13,374,640 13,494,640 2,904,845 2,904,845 0 2,904,845 10,589,795 78.47% ‐78.47% ‐13.90%
438000 OTHER GRANTS FROM GEORGIA DOE 1,648,756 1,846,897 0 793,010 0 793,010 1,053,887 57.06% ‐100.00% 71.75%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 15,023,396 15,341,537 2,904,845 3,697,856 0 3,697,856 11,643,681 75.90% ‐81.07% ‐3.59%
FEDERAL SOURCES 443000 CAT GRANTS ‐ DIRECT FED GOVT 0 0 0 0 0 0 0 NA NA NA
445200 OTH FED GRANTS THRU GA DOE 78,175,418 76,739,346 4,750 19,335,797 0 19,335,797 57,403,549 74.80% ‐99.99% 0.79%
445300 ALL OTHER FEDERAL GRANTS 2,828,757 2,838,257 100,151 408,705 0 408,705 2,429,552 85.60% ‐96.47% ‐42.40%
445350 CARES ACT‐ESSER 351,475,415 542,222,686 0 28,416,059 0 28,416,059 513,806,627 94.76% ‐100.00% ‐79.04%
449950 REV ‐ FED SRCES NOT CLASSIFIED 332,968 1,107,151 0 0 0 0 1,107,151 100.00% ‐100.00% ‐100.00%
FEDERAL SOURCES Total 432,812,558 622,907,439 104,901 48,160,561 0 48,160,561 574,746,879 92.27% ‐99.98% ‐69.07%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,998,766 4,998,766 7,037 534,258 0 534,258 4,464,508 89.31% ‐99.86% ‐57.25%
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 4,998,766 4,998,766 7,037 534,258 0 534,258 4,464,508 89.31% ‐99.86% ‐57.25%
TOTAL REVENUE 463,635,605 654,052,037 5,593,848 58,393,810 0 58,393,810 595,658,226 91.07% ‐99.14% ‐64.29%
INSTRUCTION 511000 TEACHERS 15,966,900 31,669,033 1,330,196 1,687,581 149 1,687,730 29,981,303 94.67% ‐95.80% ‐78.68%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 4,111 11,690 13,850 0 13,850 (9,739) ‐236.92% 184.38% 1247.69%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 33,322 0 0 0 0 33,322 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 153,500 0 0 0 0 0 0 NA NA NA
511700 EXTENDED YEAR 450,000 451,081 948 332,145 0 332,145 118,936 26.37% ‐99.79% 194.53%
511800 ART ‐ MUSIC ‐ PE 36,979 36,979 3,117 3,117 0 3,117 33,862 91.57% ‐91.57% ‐66.28%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 5,135,539 5,062,094 468,908 672,483 0 672,483 4,389,611 86.72% ‐90.74% ‐46.86%
514500 INTERPRETER 67,165 67,165 33,799 36,078 0 36,078 31,087 46.28% ‐49.68% 114.86%
516100 TECHNOLOGY SPECIALIST 181,520 181,520 15,326 15,326 0 15,326 166,194 91.56% ‐91.56% ‐66.23%
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 0 517,127 709,641 0 709,641 (709,641) NA NA NA
519900 OTHER SALARIES & COMPENSATION 22,334,557 66,052,095 96,806 3,228,672 0 3,228,672 62,823,423 95.11% ‐99.85% ‐80.45%
519910 EXTRA ACTIVITY SALARIES 110,349 110,349 0 62,433 0 62,433 47,916 43.42% ‐100.00% 126.31%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 5,435,998 12,414,938 356,717 377,242 0 377,242 12,037,695 96.96% ‐97.13% ‐87.85%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,033,819 17,429,748 347,755 825,221 0 825,221 16,604,528 95.27% ‐98.00% ‐81.06%
529000 OTHER EMPLOYEE BENEFITS 1,196,733 4,330,040 81,879 177,654 0 177,654 4,152,386 95.90% ‐98.11% ‐83.59%
Page 10 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
530000 PURCHASED PROF/TECH SERVICES 35,829,898 5,614,080 13,020 150,478 153,125 303,603 5,310,477 94.59% ‐99.77% ‐89.28%
532100 CONTRACTED SERV‐TEACHERS 2,008,053 9,715,265 186,574 539,199 32,674 571,873 9,143,392 94.11% ‐98.08% ‐77.80%
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 6,643,606 8,452,954 267,149 369,214 533,652 902,866 7,550,088 89.32% ‐96.84% ‐82.53%
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 398,626 111,431 271 3,066 0 3,066 108,364 97.25% ‐99.76% ‐88.99%
559500 OTHER PURCHASED SERVICES 28,000 28,000 0 9,958 0 9,958 18,042 64.43% ‐100.00% 42.26%
561000 SUPPLIES 14,226,411 15,392,403 393,879 1,255,056 351,011 1,606,067 13,786,336 89.57% ‐97.44% ‐67.39%
561099 SURPLUS 4,313,026 4,476 0 0 0 0 4,476 100.00% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 286,363 276,545 19,485 101,175 61,323 162,498 114,047 41.24% ‐92.95% 46.34%
561200 COMPUTER SOFTWARE 689,466 425,950 0 21,350 29,533 50,883 375,067 88.05% ‐100.00% ‐79.95%
561500 EXPENDABLE EQUIPMENT 1,372,502 4,464,019 30,850 430,920 135,817 566,737 3,897,281 87.30% ‐99.31% ‐61.39%
561600 EXPENDABLE COMPUTER EQUIPMEN 1,330,466 30,218,733 366,104 634,242 3,275,612 3,909,854 26,308,879 87.06% ‐98.79% ‐91.60%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 5,900 4,673,446 0 0 3,593,803 3,593,803 1,079,642 23.10% ‐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 2,453,131 81,900 116,438 66,367 182,805 2,270,326 92.55% ‐96.66% ‐81.01%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 494,768 357,261 0 59,375 1,230 60,605 296,656 83.04% ‐100.00% ‐33.52%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 410 32,955 289,480 0 289,480 (289,070) ‐70504.88% 7937.80% 282319.51%
581000 DUES AND FEES 116,434 35,300 0 2,169 2,400 4,569 30,732 87.06% ‐100.00% ‐75.43%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 135,696,235 245,656,816 4,656,454 12,123,560 22,264,761 34,388,321 211,268,495 86.00% ‐98.10% ‐80.26%
PUPIL SERVICES 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 1,643 293 293 0 293 1,350 82.19% ‐82.19% ‐28.77%
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 6,446 6,446 0 6,446 71,058 91.68% ‐91.68% ‐66.73%
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 86,540 123,656 0 123,656 669,911 84.42% ‐89.09% ‐37.67%
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 11,787 11,787 0 11,787 118,033 90.92% ‐90.92% ‐63.68%
517700 FAMILY SERVICES/PARENT COORD 1,243,957 1,238,190 99,777 205,388 0 205,388 1,032,802 83.41% ‐91.94% ‐33.65%
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 53,633 0 53,633 236,537 81.52% ‐92.01% ‐26.07%
519100 OTHER ADMINISTRATIVE PERSONNE 368,685 4,450,744 13,983 32,353 0 32,353 4,418,391 99.27% ‐99.69% ‐97.09%
519900 OTHER SALARIES & COMPENSATION 3,397,116 14,494,847 990,240 1,163,972 0 1,163,972 13,330,875 91.97% ‐93.17% ‐67.88%
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 922,501 1,564,021 205,884 235,534 0 235,534 1,328,487 84.94% ‐86.84% ‐39.76%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 832,211 1,919,889 231,156 290,218 0 290,218 1,629,671 84.88% ‐87.96% ‐39.53%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 0 0 0 0 NA NA NA
Page 11 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% 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 175,155 494,250 46,358 58,654 0 58,654 435,596 88.13% ‐90.62% ‐52.53%
530000 PURCHASED PROF/TECH SERVICES 32,355,780 10,228,857 544,291 940,049 476,537 1,416,586 8,812,271 86.15% ‐94.68% ‐63.24%
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 81,697 932 (527) 4,192 3,664 78,033 95.51% ‐98.86% ‐102.58%
553200 COMMUNICATION‐WEB SUBSCRPT/L 857,320 2,961,054 0 18,923 679,416 698,339 2,262,715 76.42% ‐100.00% ‐97.44%
558000 TRAVEL ‐ EMPLOYEES 36,500 55,500 261 448 0 448 55,052 99.19% ‐99.53% ‐96.77%
559500 OTHER PURCHASED SERVICES 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 522,850 643,741 68,274 127,814 383,457 511,270 132,471 20.58% ‐89.39% ‐20.58%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,260 7,460 6,209 6,209 652 6,861 599 8.03% ‐16.76% 232.95%
561200 COMPUTER SOFTWARE 4,742 6,000 0 12,000 642 12,642 (6,642) ‐110.69% ‐100.00% 700.00%
561500 EXPENDABLE EQUIPMENT 18,131 142,142 10,875 19,832 116,747 136,578 5,563 3.91% ‐92.35% ‐44.19%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,034 141,300 650 23,854 29,425 53,279 88,021 62.29% ‐99.54% ‐32.47%
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 17,026 20,200 1,044 21,244 78,893 78.79% ‐83.00% ‐19.31%
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 42,434,982 40,310,815 2,364,171 3,350,733 1,693,154 5,043,887 35,266,928 87.49% ‐94.14% ‐66.75%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 540 3,080 3,080 0 3,080 (2,540) ‐470.04% 470.04% 2180.17%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 0 401 802 0 802 (802) NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 7,750 0 2,710 0 2,710 5,040 65.03% ‐100.00% 39.87%
514200 SALARY OF CLERICAL STAFF 87,606 57,102 7,537 18,946 0 18,946 38,156 66.82% ‐86.80% 32.72%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 368,917 376,771 24,933 83,623 0 83,623 293,148 77.81% ‐93.38% ‐11.22%
519100 OTHER ADMINISTRATIVE PERSONNE 145,391 145,391 20,681 47,499 0 47,499 97,892 67.33% ‐85.78% 30.68%
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 3,549 10,489 0 10,489 50,261 82.73% ‐94.16% ‐30.94%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 85,108 86,605 7,032 21,225 0 21,225 65,380 75.49% ‐91.88% ‐1.97%
529000 OTHER EMPLOYEE BENEFITS 24,495 52,412 2,972 22,449 0 22,449 29,963 57.17% ‐94.33% 71.33%
530000 PURCHASED PROF/TECH SERVICES 26,915,378 1,100,471 91,795 91,795 0 91,795 1,008,676 91.66% ‐91.66% ‐66.63%
530001 ARCHITECT/ENGINEER 0 0 0 0 0 0 0 NA NA NA
530003 OTHER COST‐PROFESSIONAL TECH 0 0 0 0 0 0 0 NA NA NA
532100 CONTRACTED SERV‐TEACHERS 45,000 47,000 0 2,000 0 2,000 45,000 95.74% ‐100.00% ‐82.98%
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 1,650 1,650 0 1,650 1,301,603 99.87% ‐99.87% ‐99.49%
558000 TRAVEL ‐ EMPLOYEES 80,557 78,571 0 1,469 0 1,469 77,101 98.13% ‐100.00% ‐92.52%
559500 OTHER PURCHASED SERVICES 26,566 33,766 0 0 0 0 33,766 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 287,024 467,380 461 11,897 15,781 27,677 439,703 94.08% ‐99.90% ‐89.82%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 22,570 8,669 0 0 49 49 8,620 99.43% ‐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 33,969 55,648 9,111 9,111 12,561 21,672 33,976 61.06% ‐83.63% ‐34.51%
561600 EXPENDABLE COMPUTER EQUIPMEN 27,482 31,472 28,960 46,522 193 46,715 (15,243) ‐48.43% ‐7.98% 491.28%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 8,100 18,224 76 1,996 0 1,996 16,228 89.05% ‐99.59% ‐56.20%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 1,000 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 48,335 49,235 150 4,268 3,200 7,468 41,767 84.83% ‐99.70% ‐65.33%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 28,596,810 5,260,786 202,386 381,531 31,861 413,392 4,847,393 92.14% ‐96.15% ‐70.99%
Page 12 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% 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
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 28,230 1,620 1,620 0 1,620 26,610 94.26% ‐94.26% ‐77.05%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 79,226 3,595,067 704,595 736,452 0 736,452 2,858,615 79.51% ‐80.40% ‐18.06%
511700 EXTENDED YEAR 0 0 14,428 150,250 0 150,250 (150,250) NA NA NA
516100 TECHNOLOGY SPECIALIST 10,204 10,204 0 0 0 0 10,204 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 0 88,950 0 5,400 0 5,400 83,550 93.93% ‐100.00% ‐75.72%
519100 OTHER ADMINISTRATIVE PERSONNE 13,343,501 13,370,575 1,131,279 1,649,885 0 1,649,885 11,720,690 87.66% ‐91.54% ‐50.64%
519900 OTHER SALARIES & COMPENSATION 1,890,000 2,714,979 5,640 5,640 0 5,640 2,709,339 99.79% ‐99.79% ‐99.17%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 2,092,500 2,211,450 228,095 311,835 0 311,835 1,899,615 85.90% ‐89.69% ‐43.60%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,661,890 2,776,554 226,487 343,637 0 343,637 2,432,916 87.62% ‐91.84% ‐50.49%
529000 OTHER EMPLOYEE BENEFITS 407,820 540,442 61,774 94,450 0 94,450 445,992 82.52% ‐88.57% ‐30.09%
530000 PURCHASED PROF/TECH SERVICES 27,381,568 4,431,165 98,564 281,701 136,398 418,099 4,013,066 90.56% ‐97.78% ‐74.57%
532100 CONTRACTED SERV‐TEACHERS 0 10,183 0 0 9,503 9,503 681 6.68% ‐100.00% ‐100.00%
536100 PER DIEM AND FEES 0 45,926 0 0 0 0 45,926 100.00% ‐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 51,649 805,758 0 588 15,800 16,388 789,370 97.97% ‐100.00% ‐99.71%
558000 TRAVEL ‐ EMPLOYEES 143,007 386,120 4,061 71,395 8,581 79,977 306,143 79.29% ‐98.95% ‐26.04%
559500 OTHER PURCHASED SERVICES 0 40,598 0 0 0 0 40,598 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 164,720 233,760 43,489 109,091 37,923 147,014 86,746 37.11% ‐81.40% 86.67%
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) 389,391 781,007 14,849 36,874 32,567 69,441 711,566 91.11% ‐98.10% ‐81.11%
581000 DUES AND FEES 2,296,096 2,470,648 8,664 27,315 17,695 45,010 2,425,638 98.18% ‐99.65% ‐95.58%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTIONAL STAFF TRAINING Total 51,047,170 34,686,594 2,543,545 3,826,133 258,616 4,084,749 30,601,844 88.22% ‐92.67% ‐55.88%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
516500 LIBRARIAN/MEDIA SPECIALIST 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 2,800,000 2,800,500 0 0 0 0 2,800,500 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 74,200 74,200 0 0 0 0 74,200 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 0 215,882 0 0 0 0 215,882 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 14,375 14,375 4,686 9,698 24,379 34,077 (19,702) ‐137.06% ‐67.40% 169.85%
EDUCATIONAL MEDIA SERVICES Total 2,893,575 3,109,957 4,686 9,698 24,379 34,077 3,075,880 98.90% ‐99.85% ‐98.75%
FEDERAL GRANT ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
514100 SALARY OF SERETARIAL STAFF 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 55,936 55,936 16,440 48,878 0 48,878 7,058 12.62% ‐70.61% 249.53%
514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 256,511 256,511 10,845 32,442 0 32,442 224,069 87.35% ‐95.77% ‐49.41%
519100 OTHER ADMINISTRATIVE PERSONNE 2,410,600 3,037,995 223,701 660,572 0 660,572 2,377,423 78.26% ‐92.64% ‐13.03%
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 33,165 99,495 0 99,495 385,186 79.47% ‐93.16% ‐17.89%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 532,854 726,319 52,075 207,813 0 207,813 518,506 71.39% ‐92.83% 14.45%
529000 OTHER EMPLOYEE BENEFITS 106,766 181,039 10,465 31,261 0 31,261 149,778 82.73% ‐94.22% ‐30.93%
530000 PURCHASED PROF/TECH SERVICES (5,635,750) 617,966 15,923 47,667 92,005 139,672 478,294 77.40% ‐97.42% ‐69.15%
531000 CONTRACTED SERVICE ‐ADMIN 0 0 0 0 0 0 0 NA NA NA
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 1,575 1,575 0 0 0 0 1,575 100.00% ‐100.00% ‐100.00%
Page 13 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% 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
553200 COMMUNICATION‐WEB SUBSCRPT/L 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 14,300 14,300 221 1,905 0 1,905 12,395 86.68% ‐98.45% ‐46.72%
561000 SUPPLIES 4,085,638 4,088,750 0 4,212 4,448 8,659 4,080,091 99.79% ‐100.00% ‐99.59%
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 4 179 183 67,652 99.73% ‐100.00% ‐99.98%
561600 EXPENDABLE COMPUTER EQUIPMEN 65,852 90,702 2,669 3,336 21,978 25,314 65,388 72.09% ‐97.06% ‐85.29%
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
FEDERAL GRANT ADMINISTRATION Total 3,520,157 11,250,396 365,505 1,137,585 118,610 1,256,195 9,994,201 88.83% ‐96.75% ‐59.55%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 0 0 0 0 0 0 0 NA NA NA
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 52,839 52,839 7,774 23,285 0 23,285 29,554 55.93% ‐85.29% 76.27%
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 82,856 248,000 0 248,000 289,900 53.89% ‐84.60% 84.42%
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 59,670 0 59,670 78,030 56.67% ‐85.56% 73.33%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 112,715 202,794 21,995 65,832 0 65,832 136,962 67.54% ‐89.15% 29.85%
529000 OTHER EMPLOYEE BENEFITS 62,035 118,507 4,144 12,397 0 12,397 106,110 89.54% ‐96.50% ‐58.16%
530000 PURCHASED PROF/TECH SERVICES 26,148,145 235,430 0 14,203 0 14,203 221,227 93.97% ‐100.00% ‐75.87%
531000 CONTRACTED SERVICE ‐ADMIN 0 0 0 0 0 0 0 NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 1,650 3,750 0 0 5,113 5,113 (1,363) ‐36.35% ‐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 43,491 41,391 0 0 582 582 40,809 98.59% ‐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 52,346,286 48,521,631 136,659 423,388 5,695 429,083 48,092,548 99.12% ‐99.72% ‐96.51%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 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 35,112 0 35,112 125,679 78.16% ‐91.53% ‐12.65%
514800 ACCOUNTANT 0 0 19,457 58,207 0 58,207 (58,207) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 1,500,000 5,477,143 0 52,605 0 52,605 5,424,538 99.04% ‐100.00% ‐96.16%
521000 STATE HEALTH INSURANCE 54,000 54,000 3,780 9,450 0 9,450 44,550 82.50% ‐93.00% ‐30.00%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 32,126 32,126 2,722 10,273 0 10,273 21,853 68.02% ‐91.53% 27.91%
529000 OTHER EMPLOYEE BENEFITS 44,011 149,845 612 3,232 0 3,232 146,613 97.84% ‐99.59% ‐91.37%
530000 PURCHASED PROF/TECH SERVICES 26,152,645 501,781 17,000 17,000 0 17,000 484,781 96.61% ‐96.61% ‐86.45%
553000 COMMUNICATION 0 0 0 45 0 45 (45) 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 57,192 195,315 0 195,315 6,200,620 96.95% ‐99.11% ‐87.79%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
Page 14 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% 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
514800 ACCOUNTANT 0 0 7,520 22,497 0 22,497 (22,497) 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
522000 FICA 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
558000 TRAVEL ‐ EMPLOYEES 0 0 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 44,849 0 0 3,099 3,099 41,750 93.09% ‐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 14,050 0 0 14,050 14,050 0 0.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 0 19,572 0 0 0 0 19,572 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ BUSINESS Total 26,102,645 251,551 7,520 22,497 17,315 39,812 211,739 84.17% ‐97.01% ‐64.23%
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 5,728,914 46,827 46,827 1,740,000 1,786,827 3,942,087 68.81% ‐99.18% ‐96.73%
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 0 42,080 0 42,080 0 0.00% ‐100.00% 300.00%
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 29,629,777 6,585 6,585 121,291 127,876 29,501,901 99.57% ‐99.98% ‐99.91%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 75 0 0 0 0 75 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 3,054,967 3,550,947 0 0 16,440 16,440 3,534,507 99.54% ‐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 39,000 0 0 0 0 39,000 100.00% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 411,131 0 100,309 0 100,309 310,822 75.60% ‐100.00% ‐2.41%
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 57,128,792 53,412 195,801 1,903,107 2,098,908 55,029,884 96.33% ‐99.91% ‐98.63%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 23,794 11,494 146,323 97,121 243,444 (219,650) ‐923.13% ‐51.69% 2359.83%
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%
Page 15 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% 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
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 4,920 4,920 52,882 91.49% ‐100.00% ‐100.00%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
562000 ENERGY / ELECTRICITY 125,746 117,107 4,532 107,122 51,358 158,480 (41,373) ‐35.33% ‐96.13% 265.90%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 20,691,000 76,098 76,098 4,686,516 4,762,614 15,928,386 76.98% ‐99.63% ‐98.53%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 27,712,643 25,549,608 92,123 329,543 4,840,366 5,169,909 20,379,699 79.77% ‐99.64% ‐94.84%
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 56,741 0 56,741 219,676 79.47% ‐93.14% ‐17.89%
519900 OTHER SALARIES & COMPENSATION 42,239,799 1,483,560 0 0 0 0 1,483,560 100.00% ‐100.00% ‐100.00%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 64,125 64,125 2,525 7,575 0 7,575 56,550 88.19% ‐96.06% ‐52.75%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 55,228 55,228 4,615 13,807 0 13,807 41,421 75.00% ‐91.64% 0.00%
529000 OTHER EMPLOYEE BENEFITS 7,325 51,903 1,080 3,230 0 3,230 48,673 93.78% ‐97.92% ‐75.11%
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% ‐83.16%
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 0 675 0 675 41,825 98.41% ‐100.00% ‐93.64%
561000 SUPPLIES 209,500 209,500 0 122 5,356 5,478 204,022 97.39% ‐100.00% ‐99.77%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 2,100 0 0 0 0 2,100 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 95,000 79,798 208 208 1,298 1,506 78,291 98.11% ‐99.74% ‐98.96%
561600 EXPENDABLE COMPUTER EQUIPMEN 50,000 121,970 45,786 61,758 0 61,758 60,212 49.37% ‐62.46% 102.54%
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 73,182 144,468 10,936 155,404 5,291,778 97.15% ‐98.66% ‐89.39%
OTHER SUPPORT SERVICES 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 0 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 160,810 29,960 80,170 0 80,170 80,640 50.15% ‐81.37% 99.42%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 13,401 1,570 4,279 0 4,279 9,122 68.07% ‐88.29% 27.72%
530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 45 45 (45) NA NA NA
561000 SUPPLIES 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
Page 16 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% 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
OTHER SUPPORT SERVICES Total 6,500 2,297,984 31,530 84,449 45 84,494 2,213,491 96.32% ‐98.63% ‐85.30%
SCHOOL NUTRITION PROGRAM 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
518400 SCHOOL NUTR PROGRAM CAFETERIA 14,969,725 3,602,297 0 0 0 0 3,602,297 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 3,150,000 5,757,984 0 0 0 0 5,757,984 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 305,000 158,760 0 0 0 0 158,760 100.00% ‐100.00% ‐100.00%
523000 TEACHERS RETIREMENT SYSTEM 283,781 189,572 0 0 0 0 189,572 100.00% ‐100.00% ‐100.00%
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 119,446 278,798 0 0 0 0 278,798 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 448,045 73,456 80,557 0 80,557 367,488 82.02% ‐83.61% ‐28.08%
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 21,737,987 73,456 80,557 0 80,557 21,657,430 99.63% ‐99.66% ‐98.52%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 0 0 110,189 122,821 0 122,821 (122,821) 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
522000 FICA 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 3,371 3,722 0 3,722 (3,722) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 430,000 430,000 31,660 34,955 6,763 41,718 388,283 90.30% ‐92.64% ‐67.48%
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 55,000 228 228 4,350 4,578 50,423 91.68% ‐99.59% ‐98.35%
530400 AWARDS & PRINTING/BINDING‐ATH 20,000 20,000 0 356 540 896 19,104 95.52% ‐100.00% ‐92.89%
530500 ATHLETIC EVENT STAFF 128,000 178,000 80,496 121,065 750 121,815 56,185 31.56% ‐54.78% 172.06%
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 1,260 2,373 1,352 3,725 4,275 53.44% ‐84.25% 18.66%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 45,000 45,000 2,292 4,863 0 4,863 40,137 89.19% ‐94.91% ‐56.77%
558200 PLAYOFF PAYOUT 30,000 30,000 199 1,519 3,854 5,373 24,627 82.09% ‐99.34% ‐79.75%
561000 SUPPLIES 126,082 116,082 911 3,811 10,527 14,338 101,745 87.65% ‐99.22% ‐86.87%
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 60,000 2,305 12,385 44,918 57,303 2,697 4.50% ‐96.16% ‐17.43%
561510 ATHLETICS UNIFORMS 350,000 350,000 17,250 48,671 197,023 245,694 104,306 29.80% ‐95.07% ‐44.38%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 350,000 420,000 11,016 89,117 319,930 409,047 10,953 2.61% ‐97.38% ‐15.13%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 175,000 55,000 0 0 35,033 35,033 19,967 36.30% ‐100.00% ‐100.00%
581000 DUES AND FEES 60,000 60,000 21,010 21,600 22,090 43,690 16,310 27.18% ‐64.98% 44.00%
581300 ATHLETICS‐HOTEL 40,000 40,000 0 0 0 0 40,000 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS Total 1,897,082 1,897,082 282,186 467,485 647,130 1,114,615 782,467 41.25% ‐85.13% ‐1.43%
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 1,084,000 438,305 462,305 336,394 798,699 285,301 26.32% ‐59.57% 70.59%
530001 ARCHITECT/ENGINEER 5,790,672 3,647,066 62,444 150,377 957,984 1,108,361 2,538,704 69.61% ‐98.29% ‐83.51%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 133,499,869 1,400,574 2,790,574 17,856,304 20,646,879 112,852,990 84.53% ‐98.95% ‐91.64%
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 1,901,324 3,403,256 19,150,683 22,553,939 120,291,419 84.21% ‐98.67% ‐90.47%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 891,245 891,245 7,037 15,492 0 15,492 875,753 98.26% ‐99.21% ‐93.05%
599000 OTHER USES 0 0 1,914,032 5,249,788 0 5,249,788 (5,249,788) 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 1,921,069 5,265,280 0 5,265,280 (4,374,035) ‐490.78% 115.55% 2263.11%
Page 17 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% 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 530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
COMMUNITY SERVICES OPERATIONS Total 0 0 0 0 0 0 0 NA NA NA
TOTAL EXPENDITURES 769,808,290 653,239,719 14,766,402 31,441,278 50,966,658 82,407,936 570,831,782 87.38% ‐97.74% ‐80.75%
Page 18 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% 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
Page 19 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% 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 12,407,482 24,777,953 0 24,777,953 404,222,047 94.22% ‐97.11% ‐76.90%
412150 CLUB DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
412200 DONATIONS 11,000 86,573 750 750 0 750 85,823 99.13% ‐99.13% ‐96.53%
412250 FUNDRAISING/MISC. SALES 0 0 0 0 0 0 0 NA NA NA
419950 OTHER LOCAL REVENUES 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 429,011,000 429,086,573 12,408,232 24,778,703 0 24,778,703 404,307,871 94.23% ‐97.11% ‐76.90%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 2,196,003 6,496,649 0 6,496,649 (3,696,649) ‐132.02% ‐21.57% 828.09%
INTEREST Total 2,800,000 2,800,000 2,196,003 6,496,649 0 6,496,649 (3,696,649) ‐132.02% ‐21.57% 828.09%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL 451000 ISSUANCE OF BONDS 0 0 0 0 0 0 0 NA NA NA
452000 OPER TRANSFERS FROM OTH FUND 0 0 0 0 0 0 0 NA NA NA
461000 CAPITAL CONTRIBUTIONS 0 0 0 0 0 0 0 NA NA NA
463000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
464000 EXTRAORDINARY ITEMS 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 0 0 0 0 0 0 0 NA NA NA
TOTAL REVENUE 431,811,000 431,886,573 14,604,236 31,275,352 0 31,275,352 400,611,222 92.76% ‐96.62% ‐71.03%
INSTRUCTION 530000 PURCHASED PROF/TECH SERVICES 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 500 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 (960,000) 50,686 270,188 723,097 993,285 (1,953,285) 203.47% ‐105.28% ‐212.58%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 84,966 111,433 363,360 474,793 485,207 50.54% ‐91.15% ‐53.57%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 5,500 5,500 135,652 381,621 1,086,457 1,468,078 (1,462,578) ‐26592.33% 2366.41% 27654.28%
PUPIL SERVICES 519900 OTHER SALARIES & COMPENSATION 0 8,000 0 7,715 0 7,715 285 3.56% ‐100.00% 285.76%
529000 OTHER EMPLOYEE BENEFITS 0 0 0 332 0 332 (332) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 0 17,573 0 16,857 32 16,889 684 3.89% ‐100.00% 283.70%
553200 COMMUNICATION‐WEB SUBSCRPT/ 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 50,000 609 32,809 1 32,809 17,191 34.38% ‐98.78% 162.47%
561500 EXPENDABLE EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 500 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 5,500 81,073 609 57,713 33 57,746 23,328 28.77% ‐99.25% 184.74%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 530000 PURCHASED PROF/TECH SERVICES 0 34,000,000 0 0 7,066,692 7,066,692 26,933,308 79.22% ‐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
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 0 17,000,000 0 0 7,066,692 7,066,692 9,933,308 58.43% ‐100.00% ‐100.00%
MAINTENANCE AND OPERATION OF PLANT SERVICES 519000 OTHER MANAGEMENT PERSONNEL 10,000,000 7,000,000 89,249 261,640 0 261,640 6,738,360 96.26% ‐98.73% ‐85.05%
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 8,397 26,609 0 26,609 973,391 97.34% ‐99.16% ‐89.36%
523000 TEACHERS RETIREMENT SYSTEM 0 1,000,000 17,832 48,252 0 48,252 951,748 95.17% ‐98.22% ‐80.70%
529000 OTHER EMPLOYEE BENEFITS 0 1,000,000 2,835 8,411 0 8,411 991,589 99.16% ‐99.72% ‐96.64%
530000 PURCHASED PROF/TECH SERVICES 5,294 93,813 0 136 21,834 21,970 71,842 76.58% ‐100.00% ‐99.42%
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 30,000 897,822 0 0 60,448 60,448 837,375 93.27% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 10,588 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 10,050,882 10,998,914 118,313 345,049 82,282 427,331 10,571,583 96.11% ‐98.92% ‐87.45%
STUDENT TRANSPORTATION SERVICE 518000 BUS DRIVERS 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
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 1,000,000 723,685 0 0 0 0 723,685 100.00% ‐100.00% ‐100.00%
Page 20 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
STUDENT TRANSPORTATION SERVICE Total 1,008,000 731,685 0 0 0 0 731,685 100.00% ‐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 18,000,000 253,095 506,189 12,654,726 13,160,915 4,839,085 26.88% ‐98.59% ‐88.75%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 253,095 506,189 12,654,726 13,160,915 4,839,085 26.88% ‐98.59% ‐88.75%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 514200 SALARY OF CLERICAL STAFF 39,562 39,562 0 0 0 0 39,562 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS MECHAN 19,838 19,838 0 0 0 0 19,838 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 4,912,962 4,912,962 0 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%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
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 (2,489,990) 0 67,410 715,949 783,359 (3,273,348) 131.46% ‐100.00% ‐110.83%
530001 ARCHITECT/ENGINEER 8,318,082 35,085,589 340,401 466,848 16,494,789 16,961,637 18,123,952 51.66% ‐99.03% ‐94.68%
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) 2,350,831 5,675 5,675 35,586 41,261 2,309,570 98.24% ‐99.76% ‐99.03%
561600 EXPENDABLE COMPUTER EQUIPMEN 3,259,000 5,814,048 0 0 0 0 5,814,048 100.00% ‐100.00% ‐100.00%
571000 LAND ACQUISITION & DEVELOPMEN 18,422,212 19,321,391 0 0 0 0 19,321,391 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 19,893 0 0 0 0 0 0 NA NA NA
572000 BUILDING ACQUISIT/CNSTR/IMPRV 694,936,550 381,266,722 5,111,102 8,151,602 49,825,371 57,976,973 323,289,748 84.79% ‐98.66% ‐91.45%
573000 PURCHASE EQUIP‐NOT BUSES/COMP (2,208,498) 4,965,676 9,213 9,213 5,354 14,567 4,951,109 99.71% ‐99.81% ‐99.26%
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) 1,272,656 71,575 71,575 296,724 368,299 904,357 71.06% ‐94.38% ‐77.50%
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 729,323,050 454,208,646 5,537,966 8,772,324 67,373,772 76,146,096 378,062,550 83.24% ‐98.78% ‐92.27%
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 847,368,454 590,001,341 6,045,634 10,062,896 88,263,962 98,326,858 491,674,483 83.33% ‐98.98% ‐93.18%
Page 21 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
LOCAL REVENUES 416110 STUDENT SALES‐BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
416111 STUDENT SALES ‐ LUNCH 0 0 0 0 0 0 0 NA NA NA
416112 STUDENT SALES‐LUNCH P 0 0 0 0 0 0 0 NA NA NA
416120 STUDENT SALES‐BRKF PROGRAMS 60,543,391 60,543,391 0 0 0 0 60,543,391 100.00% ‐100.00% ‐100.00%
416210 SUPPL SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
416220 ADULT SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
416230 CONTR SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
419950 OTHER LOCAL REVENUES 506,404 506,404 382,380 724,287 0 724,287 (217,883) ‐43.03% ‐24.49% 472.10%
LOCAL REVENUES Total 61,049,795 61,049,795 382,380 724,287 0 724,287 60,325,508 98.81% ‐99.37% ‐95.25%
INTEREST 415000 INVESTMENT INCOME 0 0 22,651 68,205 0 68,205 (68,205) NA NA NA
INTEREST Total 0 0 22,651 68,205 0 68,205 (68,205) 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 0 63,227 0 63,227 2,312,609 97.34% ‐100.00% ‐89.35%
445101 FED LUNCH REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445104 FED LUNCH REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445108 FED LUNCH REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
445110 CHILD NUTR PROG GRANTS 4,247,392 4,247,392 0 11,323 0 11,323 4,236,069 99.73% ‐100.00% ‐98.93%
445111 FED BREAKFAST REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445114 FED BREAKFAST REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445118 FED BREAKFAST REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
445120 (CACFP) FEDERAL GRANTS 0 0 0 0 0 0 0 NA NA NA
445130 FED REIMB ‐ AFTER‐SCHOOL SNACK 500,000 500,000 0 0 0 0 500,000 100.00% ‐100.00% ‐100.00%
445131 FED SNACK REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445134 FED SNACK REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445138 FED SNACK REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
445200 OTH FED GRANTS THRU GA DOE 50,000 50,000 0 0 0 0 50,000 100.00% ‐100.00% ‐100.00%
445300 ALL OTHER FEDERAL GRANTS 0 0 0 0 0 0 0 NA NA NA
445350 CARES ACT‐ESSER 0 0 0 0 0 0 0 NA NA NA
449000 REV ATTRIB ‐ USDA COMMODITIES 4,628,750 4,628,750 0 0 0 0 4,628,750 100.00% ‐100.00% ‐100.00%
FEDERAL SOURCES Total 11,801,978 11,801,978 0 74,550 0 74,550 11,727,428 99.37% ‐100.00% ‐97.47%
TRANSFERS AND OTHER LOCAL 451300 ACCR INTEREST‐ISSUANCE OF BOND 0 0 0 0 0 0 0 NA NA NA
452000 OPER TRANSFERS FROM OTH FUND 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00% ‐100.00% ‐100.00%
TRANSFERS AND OTHER LOCAL Total 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00% ‐100.00% ‐100.00%
TOTAL REVENUE 75,651,773 75,651,773 405,031 867,042 0 867,042 74,784,732 98.85% ‐99.46% ‐95.42%
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 514200 SALARY OF CLERICAL STAFF 96,678 96,678 13,076 31,427 0 31,427 65,251 67.49% ‐86.47% 30.03%
518400 SCHOOL NUTR PROGRAM CAFETERIA 20,215,024 20,215,024 1,370,237 2,000,473 0 2,000,473 18,214,551 90.10% ‐93.22% ‐60.42%
519000 OTHER MANAGEMENT PERSONNEL 2,038,479 2,038,479 117,595 357,776 0 357,776 1,680,703 82.45% ‐94.23% ‐29.80%
519100 OTHER ADMINISTRATIVE PERSONNE 178,653 178,653 0 0 0 0 178,653 100.00% ‐100.00% ‐100.00%
Page 22 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
1 3
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 10,972,969 10,972,969 321,492 373,078 0 373,078 10,599,891 96.60% ‐97.07% ‐86.40%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,332,477 4,332,477 117,514 162,013 0 162,013 4,170,465 96.26% ‐97.29% ‐85.04%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 29,126 158,296 0 158,296 (158,296) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 579,437 579,437 100,556 156,707 0 156,707 422,730 72.96% ‐82.65% 8.18%
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 0 19,587 24,002 43,589 256,411 85.47% ‐100.00% ‐73.88%
543200 REPAIR & MAINT SERVICE‐TECH 108,161 108,161 95,911 95,911 2,338 98,249 9,912 9.16% ‐11.33% 254.70%
544100 RENTAL OF LAND OR BUILDINGS 300,000 300,000 0 0 40,463 40,463 259,537 86.51% ‐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 150,000 150,000 510 2,987 0 2,987 147,013 98.01% ‐99.66% ‐92.04%
559500 OTHER PURCHASED SERVICES 300,400 300,400 65,641 65,641 105,352 170,993 129,407 43.08% ‐78.15% ‐12.60%
561000 SUPPLIES 3,580,446 3,580,446 233,422 328,247 1,503,153 1,831,400 1,749,046 48.85% ‐93.48% ‐63.33%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 290,409 290,409 92,748 92,748 47,067 139,815 150,594 51.86% ‐68.06% 27.75%
561600 EXPENDABLE COMPUTER EQUIPMEN 125,000 125,000 0 0 5,375 5,375 119,625 95.70% ‐100.00% ‐100.00%
563000 PURCHASED FOOD 25,150,230 25,150,230 2,311,519 3,985,972 8,914,145 12,900,117 12,250,113 48.71% ‐90.81% ‐36.61%
563500 FOOD ACQUISITIONS ‐ USDA 4,628,750 4,628,750 0 70,536 350,880 421,416 4,207,334 90.90% ‐100.00% ‐93.90%
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 17,390 17,390 5,734 23,125 1,226,875 98.15% ‐98.61% ‐94.44%
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 4,886,736 7,918,788 11,013,277 18,932,066 56,719,708 74.97% ‐93.54% ‐58.13%
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 4,886,736 7,918,788 11,013,277 18,932,066 56,719,708 74.97% ‐93.54% ‐58.13%
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