DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% 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 868,000,000 868,000,000 337,268,152 449,006,914 0 449,006,914 418,993,086 48.27% ‐61.14% 55.19%
411210 OTHER SALES TAXES 15,000,000 15,000,000 0 1,659,804 0 1,659,804 13,340,196 88.93% ‐100.00% ‐66.80%
411900 OTHER TAXES 3,800,000 3,800,000 111,455 1,092,109 0 1,092,109 2,707,891 71.26% ‐97.07% ‐13.78%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 3,187,078 9,469,259 0 9,469,259 19,530,741 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 33,060 347,741 0 347,741 427,259 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 4,223,728 0 4,223,728 (2,264,363) NA NA NA
419950 OTHER LOCAL REVENUES 1,795,000 1,795,000 (21,946) 365,945 0 365,945 1,429,055 NA NA NA
419955 REVENUE CLEARING ACCT 0 0 3,525 8,510 0 8,510 (8,510) NA NA NA
LOCAL REVENUES Total 920,399,645 920,385,016 340,581,324 466,175,353 0 466,175,353 454,209,664 NA NA NA
INTEREST 415000 INVESTMENT INCOME 9,000,000 9,000,000 805,959 4,316,418 0 4,316,418 4,683,582 NA NA NA
INTEREST Total 9,000,000 9,000,000 805,959 4,316,418 0 4,316,418 4,683,582 NA NA NA
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 641,249,522 641,249,522 60,622,358 156,016,280 0 156,016,280 485,233,242 NA NA NA
431220 QBE ALLOTMENT (OPER COSTS) 40,102,852 40,102,852 3,336,018 13,361,848 0 13,361,848 26,741,004 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 1,011,248 3,518,146 0 3,518,146 8,448,328 NA NA NA
431400 QBE CONTRA ACCOUNT (DEBIT) (175,655,285) (175,655,285) (14,638,015) (58,551,951) 0 (58,551,951) (117,103,334) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DOE 4,076,113 4,381,070 138,034 1,892,112 0 1,892,112 2,488,959 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 50,469,643 116,236,435 0 116,236,435 407,913,840 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 3,291 80,828 0 80,828 (80,828) NA NA NA
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
459951 SCHOOL RESTITUTION 0 0 0 (3,078) 0 (3,078) 3,078 NA NA NA
TRANSFERS AND OTHER LOCAL Total 1,433,772 1,433,772 3,291 77,750 0 77,750 1,356,022 NA NA NA
TOTAL REVENUE 1,454,678,735 1,454,969,063 391,860,217 586,805,955 0 586,805,955 868,163,108 59.67% 223.19% 20.99%
INSTRUCTION 511000 TEACHERS 479,212,503 479,212,503 44,793,192 88,987,090 259 88,987,349 390,225,154 81.43% ‐90.65% ‐44.29%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 135,000 1,427,681 3,614,477 0 3,614,477 (3,479,477) ‐2577.39% 957.54% 7932.17%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 49,389 129,872 0 129,872 (129,872) NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 0 119,688 120,698 0 120,698 (120,698) NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 9,673 16,435 0 16,435 (16,435) NA NA NA
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
511800 ART ‐ MUSIC ‐ PE 0 0 3,029,231 6,182,919 0 6,182,919 (6,182,919) 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 2,236,072 5,404,774 0 5,404,774 18,444,849 77.34% ‐90.62% ‐32.01%
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514500 INTERPRETER 0 0 5,739 11,477 0 11,477 (11,477) NA NA NA
516100 TECHNOLOGY SPECIALIST 82,214 82,214 6,943 13,886 0 13,886 68,327 83.11% ‐91.55% ‐49.33%
516400 PHYS/OCCUP/SPEECH THERAPIST 8,752,827 8,752,827 590,041 1,187,970 0 1,187,970 7,564,857 86.43% ‐93.26% ‐59.28%
517200 ELEMENTARY COUNSELOR 0 0 35,399 58,742 0 58,742 (58,742) NA NA NA
517300 SECONDARY COUNSELOR 0 0 6,595 11,009 0 11,009 (11,009) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 12,387 12,387 0 12,387 (12,387) NA NA NA
519900 OTHER SALARIES & COMPENSATION (15,841,318) (20,008,729) 948 5,578 0 5,578 (20,014,307) 100.03% ‐100.00% ‐100.08%
519910 EXTRA ACTIVITY SALARIES 0 0 7,548 86,256 0 86,256 (86,256) 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 8,347,441 16,410,240 0 16,410,240 84,217,545 83.69% ‐91.70% ‐51.08%
522000 FICA 0 0 1,873 1,873 0 1,873 (1,873) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 103,811,222 103,811,222 7,766,454 16,311,719 0 16,311,719 87,499,504 84.29% ‐92.52% ‐52.86%
525000 UNEMPLOYMENT COMPENSATION 438 438 0 3,898 0 3,898 (3,461) ‐791.08% ‐100.00% 2573.25%
Page 1 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% 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 (59,391) 2,151,873 40,046 2,191,920 (2,191,920) 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 0 289 289 0 289 (289) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 19,205,365 19,205,365 5,626,117 11,799,507 0 11,799,507 7,405,858 38.56% ‐70.71% 84.32%
530000 PURCHASED PROF/TECH SERVICES 9,501,802 9,562,591 849,712 2,798,178 2,024,062 4,822,240 4,740,352 49.57% ‐91.11% ‐12.21%
530010 PURCHASED SERVICES‐OTHER FEES 1,994,072 1,891,072 3,960 1,368,034 64,230 1,432,264 458,807 24.26% ‐99.79% 117.03%
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 0 13,400 49,677 63,076 527,603 89.32% ‐100.00% ‐93.19%
544100 RENTAL OF LAND OR BUILDINGS 43,238 43,238 0 9,513 0 9,513 33,725 78.00% ‐100.00% ‐34.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 88,527 88,527 1,655 41,890 6,621 48,511 40,016 45.20% ‐98.13% 41.96%
553000 COMMUNICATION 30,330 28,919 0 6 479 485 28,434 98.32% ‐100.00% ‐99.94%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 2,893,215 2,876,239 86,566 451,630 426,297 877,927 1,998,312 69.48% ‐96.99% ‐52.89%
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 885,684 914,806 9,171 60,019 1,851 61,870 852,936 93.24% ‐99.00% ‐80.32%
559400 PAYMENTS TO CHARTER SCHOOLS 53,731,439 53,731,439 0 17,537,318 0 17,537,318 36,194,120 67.36% ‐100.00% ‐2.08%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 5,970,071 5,181,218 343,299 1,264,515 607,353 1,871,868 3,309,350 63.87% ‐93.37% ‐26.78%
561070 ADA SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 153,150 282,159 13,708 42,349 16,661 59,009 223,150 79.09% ‐95.14% ‐54.97%
561200 COMPUTER SOFTWARE 6,411,641 5,258,202 570,908 3,048,887 14,799 3,063,687 2,194,516 41.74% ‐89.14% 73.95%
561500 EXPENDABLE EQUIPMENT 2,312,322 2,517,572 101,286 337,457 647,785 985,242 1,532,330 60.87% ‐95.98% ‐59.79%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 445,095 1,042,767 235,424 542,458 534,542 1,077,000 (34,233) ‐3.28% ‐77.42% 56.06%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564000 DIGITAL/ELECTRONIC TEXTBOOKS 640,342 7,406,402 4,301,672 4,384,882 69,310 4,454,192 2,952,210 39.86% ‐41.92% 77.61%
564100 TEXTBOOKS ‐ PRINTED 14,157,245 6,971,150 373,867 373,545 2,039,788 2,413,332 4,557,818 65.38% ‐94.64% ‐83.92%
564200 BOOKS (OTHER THAN TEXTBOOKS) 41,850 76,475 4,481 10,022 21,662 31,684 44,791 58.57% ‐94.14% ‐60.69%
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 1,509,120 971,315 0 0 29,998 29,998 941,317 96.91% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 844,881 942,466 34,100 368,080 121,752 489,831 452,635 48.03% ‐96.38% 17.16%
589000 OTHER EXPENDITURES 1,778,301 1,778,301 0 0 0 0 1,778,301 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 823,739,510 817,840,283 80,943,119 185,175,151 6,717,172 191,892,323 625,947,960 76.54% ‐90.10% ‐32.07%
PUPIL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 18,615 0 18,615 (18,615) NA NA NA
514000 AIDES AND PARAPROFESSIONALS 94,593 94,593 1,333 11,018 0 11,018 83,574 88.35% ‐98.59% ‐65.06%
514200 SALARY OF CLERICAL STAFF 2,555,776 2,555,776 189,597 775,424 0 775,424 1,780,353 69.66% ‐92.58% ‐8.98%
514500 INTERPRETER 34,486 34,486 0 0 0 0 34,486 100.00% ‐100.00% ‐100.00%
514600 ATHLETICS PERSONNEL 806,211 806,211 70,584 252,449 0 252,449 553,762 68.69% ‐91.25% ‐6.06%
516300 SCH NURSE/SPEC EDUC NURSE LPN 6,357,733 6,357,733 457,443 1,068,047 0 1,068,047 5,289,687 83.20% ‐92.80% ‐49.60%
516400 PHYS/OCCUP/SPEECH THERAPIST 213,173 213,173 0 29,816 0 29,816 183,357 86.01% ‐100.00% ‐58.04%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 942,371 942,371 74,466 151,951 0 151,951 790,419 83.88% ‐92.10% ‐51.63%
517200 ELEMENTARY COUNSELOR 9,883,535 9,883,535 827,219 1,706,968 0 1,706,968 8,176,567 82.73% ‐91.63% ‐48.19%
517300 SECONDARY COUNSELOR 12,364,933 12,498,339 1,994,032 4,293,319 0 4,293,319 8,205,020 65.65% ‐84.05% 3.05%
517400 SCHOOL PSYCHOLOGIST 5,785,820 5,785,820 317,143 667,660 0 667,660 5,118,160 88.46% ‐94.52% ‐65.38%
517600 SCHOOL SOCIAL WORKER 5,091,500 5,091,500 405,493 931,769 0 931,769 4,159,732 81.70% ‐92.04% ‐45.10%
517700 FAMILY SERVICES/PARENT COORD 2,182,444 2,182,444 213,783 679,656 0 679,656 1,502,788 68.86% ‐90.20% ‐6.57%
519000 OTHER MANAGEMENT PERSONNEL 2,076,450 2,187,628 185,353 621,786 0 621,786 1,565,841 71.58% ‐91.53% ‐14.73%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,591,368 12,771,475 688,862 1,580,593 0 1,580,593 11,190,882 87.62% ‐94.61% ‐62.87%
519900 OTHER SALARIES & COMPENSATION 1,738,628 1,738,628 1,427 38,056 0 38,056 1,700,571 97.81% ‐99.92% ‐93.43%
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
10/31/2023
(UNAUDITED)
1 4
% 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 11,067,313 832,450 1,980,189 0 1,980,189 9,087,124 82.11% ‐92.48% ‐46.32%
522000 FICA 0 0 8,558 8,558 0 8,558 (8,558) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,162,587 12,204,407 819,971 2,043,230 0 2,043,230 10,161,176 83.26% ‐93.28% ‐49.77%
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 1,636,099 156,404 404,980 0 404,980 1,231,119 75.25% ‐90.44% ‐25.74%
530000 PURCHASED PROF/TECH SERVICES 4,710,269 4,673,009 117,006 363,974 2,723,406 3,087,380 1,585,628 33.93% ‐97.50% ‐76.63%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 120,000 36,750 36,750 83,250 120,000 0 0.00% ‐69.38% ‐8.13%
533000 CONTRACTED SERV‐NURSING 0 0 0 0 0 0 0 NA NA NA
534000 PROFESSIONAL LEGAL SERVICES 168,300 168,300 2,500 17,500 0 17,500 150,800 89.60% ‐98.51% ‐68.81%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 280,800 245,800 16,892 16,892 0 16,892 228,908 93.13% ‐93.13% ‐79.38%
544200 RENTAL OF EQUIPMENT & VEHICLES 4,050 4,050 21,876 21,876 0 21,876 (17,826) ‐440.15% 440.15% 1520.44%
544400 OTHER RENTALS 4,500 9,500 478 9,482 3,568 13,050 (3,550) ‐37.37% ‐94.97% 199.44%
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 8,499 0 199 0 199 8,300 97.66% ‐100.00% ‐92.98%
558000 TRAVEL ‐ EMPLOYEES 69,750 72,750 783 4,245 0 4,245 68,505 94.17% ‐98.92% ‐82.50%
559500 OTHER PURCHASED SERVICES 3,582 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 608,770 633,024 37,915 48,809 40,252 89,062 543,962 85.93% ‐94.01% ‐76.87%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 12,059 37,059 24,898 25,059 0 25,059 12,000 32.38% ‐32.82% 102.86%
561200 COMPUTER SOFTWARE 69,999 48,999 0 0 2,499 2,499 46,500 94.90% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 3,775 3,775 2,662 3,038 0 3,038 737 19.51% ‐29.48% 141.47%
561600 EXPENDABLE COMPUTER EQUIPMENT 53,582 59,582 0 8,534 5,270 13,804 45,779 76.83% ‐100.00% ‐57.03%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
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 57,890 900 3,331 3,468 6,799 51,091 88.25% ‐98.45% ‐82.74%
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 95,154,592 7,506,779 17,823,775 2,861,967 20,685,742 74,468,850 78.26% ‐92.11% ‐43.81%
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 15,081 214 5,939 0 5,939 9,142 60.62% ‐98.58% 18.14%
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 22,882 54,087 0 54,087 (11,523) ‐27.07% ‐46.24% 281.22%
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,724,450 2,724,450 284,418 789,708 0 789,708 1,934,743 71.01% ‐89.56% ‐13.04%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,736,551 5,736,551 566,028 2,095,394 0 2,095,394 3,641,157 63.47% ‐90.13% 9.58%
519900 OTHER SALARIES & COMPENSATION 401,957 402,876 355 18,259 0 18,259 384,617 95.47% ‐99.91% ‐86.40%
519910 EXTRA ACTIVITY SALARIES 134,134 169,134 5,280 21,523 0 21,523 147,610 87.27% ‐96.88% ‐61.82%
521000 STATE HEALTH INSURANCE 1,134,000 1,134,000 95,282 265,004 0 265,004 868,996 76.63% ‐91.60% ‐29.89%
522000 FICA 0 0 8,830 8,830 0 8,830 (8,830) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,756,392 1,756,392 282,976 550,195 0 550,195 1,206,197 68.67% ‐83.89% ‐6.02%
529000 OTHER EMPLOYEE BENEFITS 241,387 241,387 13,085 54,834 0 54,834 186,553 77.28% ‐94.58% ‐31.85%
530000 PURCHASED PROF/TECH SERVICES 1,487,678 1,305,668 25,016 81,845 93,905 175,750 1,129,917 86.54% ‐98.08% ‐81.19%
530003 OTHER COST‐PROFESSIONAL TECH 90,000 0 0 0 0 0 0 NA NA NA
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% 200.00%
553000 COMMUNICATION 5,175 5,175 0 125 0 125 5,050 97.59% ‐100.00% ‐92.77%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,110,000 1,318,330 0 1,121,064 0 1,121,064 197,266 14.96% ‐100.00% 155.11%
Page 3 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% 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
558000 TRAVEL ‐ EMPLOYEES 299,500 288,962 1,025 34,274 0 34,274 254,688 88.14% ‐99.65% ‐64.42%
561000 SUPPLIES 257,514 339,342 12,039 57,757 15,183 72,940 266,403 78.51% ‐96.45% ‐48.94%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 55,323 60,273 4,565 12,570 2,498 15,068 45,205 75.00% ‐92.43% ‐37.43%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 673,279 552,909 108,465 160,745 92,329 253,074 299,835 54.23% ‐80.38% ‐12.78%
561600 EXPENDABLE COMPUTER EQUIPMENT 17,958 28,193 4,164 5,770 1,272 7,042 21,150 75.02% ‐85.23% ‐38.60%
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 48,802 51,774 2,519 6,118 14,478 20,596 31,178 60.22% ‐95.13% ‐64.55%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 154,985 120,485 0 (12) 0 (12) 120,497 100.01% ‐100.00% ‐100.03%
581000 DUES AND FEES 80,685 77,405 0 10,378 178 10,556 66,849 86.36% ‐100.00% ‐59.78%
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 17,591,421 1,437,145 5,381,394 288,028 5,669,421 11,922,000 67.77% ‐91.83% ‐8.23%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 6,500 6,500 0 0 0 0 6,500 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 38,475 38,475 0 0 0 0 38,475 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 0 0 0 600 0 600 (600) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,154 1,154 0 16 0 16 1,138 98.62% ‐100.00% ‐95.87%
530000 PURCHASED PROF/TECH SERVICES 41,940 41,940 0 0 18,500 18,500 23,440 55.89% ‐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 0 616 19,615 20,231 1,027,948 98.07% ‐100.00% ‐99.82%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 138,375 138,375 11,730 46,820 0 46,820 91,555 66.16% ‐91.52% 1.51%
516500 LIBRARIAN/MEDIA SPECIALIST 10,418,429 10,418,429 865,524 1,806,066 0 1,806,066 8,612,364 82.66% ‐91.69% ‐47.99%
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 1,728,000 167,155 344,410 0 344,410 1,383,590 80.07% ‐90.33% ‐40.21%
522000 FICA 0 0 562 562 0 562 (562) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,178,683 2,178,683 171,394 360,067 0 360,067 1,818,616 83.47% ‐92.13% ‐50.42%
525000 UNEMPLOYMENT COMPENSATION 938 938 0 0 0 0 938 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 289,213 289,213 35,353 74,089 0 74,089 215,124 74.38% ‐87.78% ‐23.15%
530000 PURCHASED PROF/TECH SERVICES 353,426 336,318 0 196,447 7,198 203,645 132,673 39.45% ‐100.00% 75.23%
553000 COMMUNICATION 540 0 0 0 0 0 0 NA NA NA
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 167,498 74,612 109,042 4,574 113,615 53,883 32.17% ‐55.46% 95.30%
558000 TRAVEL ‐ EMPLOYEES 12,025 12,025 875 1,197 0 1,197 10,828 90.05% ‐92.72% ‐70.14%
561000 SUPPLIES 1,182,926 716,299 16,814 40,286 12,080 52,366 663,933 92.69% ‐97.65% ‐83.13%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 7,488 542 1,025 1,182 2,208 5,280 70.52% ‐92.77% ‐58.92%
561500 EXPENDABLE EQUIPMENT 4,050 15,625 89 5,783 1,941 7,723 7,902 50.57% ‐99.43% 11.03%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 14,474 2,145 4,690 4,748 9,439 5,035 34.79% ‐85.18% ‐2.78%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 1,663 0 0 913 913 750 45.13% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 100,586 422,552 16,556 80,100 52,636 132,736 289,815 68.59% ‐96.08% ‐43.13%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 39,600 855 0 0 0 0 855 100.00% ‐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 16,807,911 1,363,350 3,070,584 85,272 3,155,856 13,652,055 81.22% ‐91.89% ‐45.19%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 132,480 113,480 13,650 54,600 0 54,600 58,880 51.89% ‐87.97% 44.34%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 344,500 344,500 27,083 151,921 0 151,921 192,580 55.90% ‐92.14% 32.30%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,340,519 2,340,519 331,616 974,476 0 974,476 1,366,044 58.36% ‐85.83% 24.91%
514200 SALARY OF CLERICAL STAFF 8,372,762 8,438,279 744,800 2,392,806 0 2,392,806 6,045,473 71.64% ‐91.17% ‐14.93%
519000 OTHER MANAGEMENT PERSONNEL 2,060,027 2,060,027 52,504 306,193 0 306,193 1,753,834 85.14% ‐97.45% ‐55.41%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,533,659 3,872,548 39,393 247,909 0 247,909 3,624,639 93.60% ‐98.98% ‐80.79%
519900 OTHER SALARIES & COMPENSATION 338,001 338,001 11,795 33,948 0 33,948 304,053 89.96% ‐96.51% ‐69.87%
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 3,925,125 156,503 527,361 0 527,361 3,397,764 86.56% ‐96.01% ‐59.69%
Page 4 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% 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
522000 FICA 0 0 12,107 12,107 0 12,107 (12,107) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,410,457 3,410,457 227,816 797,023 0 797,023 2,613,434 76.63% ‐93.32% ‐29.89%
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 25,587 138,500 0 138,500 363,881 72.43% ‐94.91% ‐17.29%
530000 PURCHASED PROF/TECH SERVICES 1,476,283 1,948,863 20,649 142,631 180,948 323,579 1,625,284 83.40% ‐98.94% ‐78.04%
530002 OTHER COST‐BOARD LEGAL FEES 23,500,000 23,500,000 22,517,875 22,538,953 0 22,538,953 961,047 4.09% ‐4.18% 187.73%
530010 PURCHASED SERVICES‐OTHER FEES ** 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 243,000 243,000 24,019 84,171 25,279 109,450 133,550 54.96% ‐90.12% 3.91%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 3,000,000 242,810 744,013 868,011 1,612,024 1,387,976 46.27% ‐91.91% ‐25.60%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 12,000 1,116 3,007 543 3,550 8,450 70.42% ‐90.70% ‐24.83%
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% ‐80.01%
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 2,323 8,181 0 8,181 23,143 73.88% ‐92.58% ‐21.65%
558015 TRAVEL‐BD MEMBER, M. JOHNSON 0 0 0 0 0 0 0 NA NA NA
558016 TRAVEL‐BD MEMBER, J. MCMAHAN 0 0 0 0 0 0 0 NA NA NA
558017 TRAVEL‐BD MEMBER, M. ORSON 7,200 0 0 0 0 0 0 NA NA NA
558019 TRAVEL‐BD MEMBER, M. ERWIN 0 0 0 0 0 0 0 NA NA NA
558021 TRAVEL‐BD MEMBER, J. MORLEY 7,200 7,200 0 258 0 258 6,942 96.42% ‐100.00% ‐89.25%
558024 TRAVEL‐BD MEMBER, S. JESTER 0 0 0 0 0 0 0 NA NA NA
558025 TRAVEL‐BD MEMBER, V. TURNER 7,200 7,200 359 359 0 359 6,841 95.01% ‐95.01% ‐85.04%
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 7,200 422 422 0 422 6,778 94.14% ‐94.14% ‐82.42%
558030 TRAVEL‐BD MEMBER, W. MCGINNISS 0 7,200 172 172 0 172 7,028 97.61% ‐97.61% ‐92.84%
558099 TRAVEL‐ANNUAL BOARD RETREAT 25,200 44,200 918 18,616 0 18,616 25,584 57.88% ‐97.92% 26.35%
561000 SUPPLIES 345,346 346,346 9,570 31,910 31,105 63,015 283,331 81.81% ‐97.24% ‐72.36%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 16,650 16,650 0 6,896 11,796 18,692 (2,042) ‐12.27% ‐100.00% 24.26%
561200 COMPUTER SOFTWARE 109,381 106,381 0 4,377 1 4,378 102,003 95.89% ‐100.00% ‐87.66%
561500 EXPENDABLE EQUIPMENT 80,050 80,550 0 400 0 400 80,150 99.50% ‐100.00% ‐98.51%
561600 EXPENDABLE COMPUTER EQUIPMENT 36,270 37,770 270 540 1,554 2,094 35,676 94.46% ‐99.29% ‐95.71%
564200 BOOKS (OTHER THAN TEXTBOOKS) 450 2,450 0 0 1,748 1,748 703 28.67% ‐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 17,775 88,994 1,019 90,013 31,538 25.95% ‐85.38% 119.65%
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 64,256,326 24,481,131 29,311,170 1,122,304 30,433,474 33,822,852 52.64% ‐61.90% 36.85%
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 1,791,989 6,517,278 0 6,517,278 10,267,642 61.17% ‐89.32% 16.48%
513100 ASSISTANT PRINCIPAL 25,962,701 25,962,701 2,190,747 6,476,086 0 6,476,086 19,486,615 75.06% ‐91.56% ‐25.17%
514200 SALARY OF CLERICAL STAFF 15,033,089 15,033,089 1,272,383 4,328,302 0 4,328,302 10,704,788 71.21% ‐91.54% ‐13.62%
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 8,453 33,812 0 33,812 (33,812) NA NA NA
519900 OTHER SALARIES & COMPENSATION 1,829,549 1,829,549 0 3,600 0 3,600 1,825,949 99.80% ‐100.00% ‐99.41%
521000 STATE HEALTH INSURANCE 9,895,500 9,895,500 767,701 2,545,931 0 2,545,931 7,349,569 74.27% ‐92.24% ‐22.82%
522000 FICA 0 0 27,134 27,134 0 27,134 (27,134) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 11,899,915 11,899,915 975,367 3,272,216 0 3,272,216 8,627,700 72.50% ‐91.80% ‐17.51%
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 1,531,189 151,899 613,994 0 613,994 917,195 59.90% ‐90.08% 20.30%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 4,500 4,500 0 1,263 0 1,263 3,237 71.93% ‐100.00% ‐15.79%
561500 EXPENDABLE EQUIPMENT 76,500 46,500 222 222 432 654 45,846 98.59% ‐99.52% ‐98.57%
Page 5 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% 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
561600 EXPENDABLE COMPUTER EQUIPMENT 4,500 20,500 0 11,778 7,650 19,428 1,072 5.23% ‐100.00% 72.36%
589000 OTHER EXPENDITURES 900,000 900,000 0 0 0 0 900,000 100.00% ‐100.00% ‐100.00%
SCHOOL ADMINISTRATION Total 83,936,113 83,922,113 7,185,896 23,831,615 8,082 23,839,697 60,082,416 71.59% ‐91.44% ‐14.81%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 287,648 287,648 26,957 92,678 0 92,678 194,971 67.78% ‐90.63% ‐3.34%
514800 ACCOUNTANT 3,967,540 4,389,322 257,060 1,097,210 0 1,097,210 3,292,113 75.00% ‐94.14% ‐25.01%
518100 MAINT PERSONNEL‐TRANS MECHANIC 120,130 120,130 19,643 76,797 0 76,797 43,333 36.07% ‐83.65% 91.78%
519000 OTHER MANAGEMENT PERSONNEL 1,840,916 1,840,916 180,781 568,133 0 568,133 1,272,783 69.14% ‐90.18% ‐7.42%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,230,856 1,230,856 95,522 363,215 0 363,215 867,641 70.49% ‐92.24% ‐11.47%
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 65,612 252,691 0 252,691 1,070,309 80.90% ‐95.04% ‐42.70%
522000 FICA 0 0 7,925 7,925 0 7,925 (7,925) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,537,929 1,537,929 107,695 426,570 0 426,570 1,111,359 72.26% ‐93.00% ‐16.79%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 3,068 3,068 0 3,068 (3,068) 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 2,109 2,109 0 2,109 (2,109) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 204,226 204,226 9,907 77,163 0 77,163 127,063 62.22% ‐95.15% 13.35%
530000 PURCHASED PROF/TECH SERVICES 3,422,400 2,955,400 121,134 1,011,317 1,130,269 2,141,586 813,814 27.54% ‐95.90% 2.66%
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 (10,443) 389,911 1,361 391,272 1,675,351 81.07% ‐100.51% ‐43.40%
553000 COMMUNICATION 14,400 14,400 0 4,452 468 4,919 9,481 65.84% ‐100.00% ‐7.26%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 8,750 8,750 8,750 0 8,750 0 0.00% 0.00% 200.00%
558000 TRAVEL ‐ EMPLOYEES 124,691 124,691 39 2,828 0 2,828 121,863 97.73% ‐99.97% ‐93.20%
561000 SUPPLIES 38,480 47,480 9,205 21,721 9,406 31,126 16,354 34.44% ‐80.61% 37.24%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 10,000 12,900 2,114 3,447 2,851 6,298 6,602 51.18% ‐83.62% ‐19.84%
561200 COMPUTER SOFTWARE 418,582 391,632 0 0 14,650 14,650 376,982 96.26% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 12,800 12,800 145 1,524 1,804 3,327 9,473 74.00% ‐98.87% ‐64.29%
561600 EXPENDABLE COMPUTER EQUIPMENT 1,800 10,500 358 550 9,384 9,934 566 5.39% ‐96.59% ‐84.30%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 155,330 154,930 0 0 750 750 154,180 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 3,336 12,292 4,250 16,542 8,877,085 99.81% ‐99.96% ‐99.59%
589000 OTHER EXPENDITURES 900,000 900,000 0 0 0 0 900,000 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ BUSINESS Total 27,492,239 26,884,020 910,916 4,424,347 1,175,192 5,599,540 21,284,480 79.17% ‐96.61% ‐50.63%
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 22,570,092 1,701,046 5,845,335 0 5,845,335 16,724,757 74.10% ‐92.46% ‐22.30%
518600 CUSTODIAL PERSONNEL 29,550,733 29,550,733 1,989,068 8,448,393 0 8,448,393 21,102,340 71.41% ‐93.27% ‐14.23%
519000 OTHER MANAGEMENT PERSONNEL 5,963,289 6,388,663 374,667 1,367,217 0 1,367,217 5,021,447 78.60% ‐94.14% ‐35.80%
519100 OTHER ADMINISTRATIVE PERSONNEL 4,165,710 4,599,040 355,247 1,405,356 1,164 1,406,520 3,192,520 69.42% ‐92.28% ‐8.33%
519900 OTHER SALARIES & COMPENSATION 1,893,708 1,893,708 211,212 523,899 0 523,899 1,369,809 72.33% ‐88.85% ‐17.00%
519910 EXTRA ACTIVITY SALARIES 0 0 1,535 2,836 0 2,836 (2,836) NA NA NA
521000 STATE HEALTH INSURANCE 18,785,250 18,680,848 689,045 2,625,892 0 2,625,892 16,054,955 85.94% ‐96.31% ‐57.83%
522000 FICA 0 0 50,969 50,969 0 50,969 (50,969) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,828,052 12,733,659 454,603 1,614,070 0 1,614,070 11,119,589 87.32% ‐96.43% ‐61.97%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 1,896 1,896 0 1,896 (1,896) 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 0 156,267 156,267 0 156,267 (156,267) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,707,418 1,707,418 80,751 845,219 0 845,219 862,198 50.50% ‐95.27% 48.51%
530000 PURCHASED PROF/TECH SERVICES 1,768,963 1,943,255 80,637 505,978 179,691 685,669 1,257,586 64.72% ‐95.85% ‐21.89%
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
Page 6 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% 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
530015 OTHER/OUTSIDE RESOURCES‐CONSUL 0 0 0 0 0 0 0 NA NA NA
541000 WATER‐SEWER & CLEANING SERVIC 5,427,000 5,737,000 234,194 2,124,702 3,513,088 5,637,791 99,210 1.73% ‐95.92% 11.11%
541001 HAZMAT/ABATEMENT 1,670,000 1,670,000 0 5,201 50,638 55,839 1,614,161 96.66% ‐100.00% ‐99.07%
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 9,369,500 1,338,124 3,718,363 4,664,696 8,383,059 986,441 10.53% ‐85.72% 19.06%
543001 MAINTENANCE‐BUILDING‐REGION 1 300,000 300,000 0 45,047 0 45,047 254,953 84.98% ‐100.00% ‐54.95%
543002 MAINTENANCE‐BUILDING‐REGION 2 300,000 300,000 0 65,915 75,251 141,166 158,834 52.94% ‐100.00% ‐34.09%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 0 21,737 1,190 22,927 277,073 92.36% ‐100.00% ‐78.26%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 0 79,895 6,194 86,089 213,911 71.30% ‐100.00% ‐20.11%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 300,000 0 47,993 5,158 53,151 246,849 82.28% ‐100.00% ‐52.01%
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 0 37,956 10,673 48,629 251,371 83.79% ‐100.00% ‐62.04%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 0 21,954 19,001 40,954 259,046 86.35% ‐100.00% ‐78.05%
543008 MAINT‐SYS(ENVIRONMENTAL & ROOF 2,170,000 2,170,000 0 0 349,950 349,950 1,820,050 83.87% ‐100.00% ‐100.00%
543009 MAINT‐SYS‐PARTS & MAJOR WORK 25,000,000 24,603,000 256,837 1,836,213 647,509 2,483,722 22,119,278 89.90% ‐98.96% ‐77.61%
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% ‐91.49%
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 73,395 133,395 3,366,605 96.19% ‐100.00% ‐94.86%
543013 SUPT. DEFERRED MAINTENANCE 8,000,000 8,000,000 807,903 3,434,967 3,901,719 7,336,686 663,314 8.29% ‐89.90% 28.81%
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 0 24,615 39,150 63,765 103,005 61.76% ‐100.00% ‐55.72%
544200 RENTAL OF EQUIPMENT & VEHICLES 2,202,500 2,202,500 162,148 513,312 369,485 882,797 1,319,703 59.92% ‐92.64% ‐30.08%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
549000 OTHER PURCHASED PROPERTY SERVI 1,433,934 1,683,934 0 1,690,666 437,660 2,128,325 (444,391) ‐26.39% ‐100.00% 201.20%
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% 195.34%
553000 COMMUNICATION 35,820 35,820 0 1,041 820 1,861 33,959 94.81% ‐100.00% ‐91.29%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 3,000 900 1,300 0 1,300 1,700 56.67% ‐70.00% 30.00%
558000 TRAVEL ‐ EMPLOYEES 380,000 430,000 1,053 32,035 0 32,035 397,965 92.55% ‐99.76% ‐77.65%
559400 PAYMENTS TO CHARTER SCHOOLS 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 90,000 90,000 0 0 0 0 90,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 4,702,300 4,702,000 108,426 642,941 1,183,303 1,826,244 2,875,756 61.16% ‐97.69% ‐58.98%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 47,700 47,200 41 2,644 361 3,004 44,196 93.63% ‐99.91% ‐83.20%
561200 COMPUTER SOFTWARE 40,770 437,770 0 397,000 0 397,000 40,770 9.31% ‐100.00% 172.06%
561500 EXPENDABLE EQUIPMENT 3,929,500 4,529,500 365,629 1,515,418 2,472,294 3,987,712 541,788 11.96% ‐91.93% 0.37%
561600 EXPENDABLE COMPUTER EQUIPMENT 40,500 41,300 3,431 7,267 6,999 14,265 27,035 65.46% ‐91.69% ‐47.22%
562000 ENERGY / ELECTRICITY 22,500,000 22,500,000 17,310 5,351,759 13,841,530 19,193,289 3,306,711 14.70% ‐99.92% ‐28.64%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 (114,374) 471,010 1,728,990 2,200,000 300,000 12.00% ‐104.57% ‐43.48%
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%
571000 LAND ACQUISITION & DEVELOPMENT 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 2,225,000 2,475,000 0 128,765 421,202 549,967 1,925,033 77.78% ‐100.00% ‐84.39%
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 6,614,000 0 735,745 836,809 1,572,554 5,041,446 76.22% ‐100.00% ‐66.63%
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 16,189 48,240 864,561 912,801 1,405,049 60.62% ‐99.30% ‐93.76%
581000 DUES AND FEES 148,500 148,500 240 10,127 660 10,786 137,714 92.74% ‐99.84% ‐79.54%
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 221,490,060 222,375,241 9,344,995 49,940,009 35,919,442 85,859,451 136,515,790 61.39% ‐95.80% ‐32.63%
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 2,191,464 4,416,190 0 4,416,190 18,448,523 80.69% ‐90.42% ‐42.06%
518100 MAINT PERSONNEL‐TRANS MECHANIC 6,352,581 6,352,581 1,745,963 5,490,479 0 5,490,479 862,103 13.57% ‐72.52% 159.29%
519000 OTHER MANAGEMENT PERSONNEL 1,724,068 1,897,773 166,702 929,686 0 929,686 968,087 51.01% ‐91.22% 46.96%
Page 7 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% 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
519100 OTHER ADMINISTRATIVE PERSONNEL 186,456 186,456 11,670 46,580 0 46,580 139,876 75.02% ‐93.74% ‐25.05%
519900 OTHER SALARIES & COMPENSATION 1,015,507 1,015,507 1,390 10,090 0 10,090 1,005,417 99.01% ‐99.86% ‐97.02%
519910 EXTRA ACTIVITY SALARIES 0 2,820 0 0 2,750 2,750 70 2.48% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 13,986,000 13,986,000 478,422 1,139,335 0 1,139,335 12,846,665 91.85% ‐96.58% ‐75.56%
522000 FICA 0 0 8,674 8,674 0 8,674 (8,674) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 6,295,608 6,295,608 128,345 503,242 0 503,242 5,792,367 92.01% ‐97.96% ‐76.02%
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 0 552 552 0 552 (552) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 890,627 890,627 247,737 671,966 0 671,966 218,661 24.55% ‐72.18% 126.35%
530000 PURCHASED PROF/TECH SERVICES 1,811,630 1,787,320 1,535 19,494 179,910 199,404 1,587,916 88.84% ‐99.91% ‐96.73%
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 1,788,732 (9,767) (24,338) 6,556 (17,782) 1,806,514 100.99% ‐100.55% ‐104.08%
551900 STUD TRANSP PURCHASED‐OTH SRCE 832,500 1,165,464 95,446 134,114 605,046 739,161 426,303 36.58% ‐91.81% ‐65.48%
553000 COMMUNICATION 167,850 167,850 502 1,649 6,806 8,455 159,395 94.96% ‐99.70% ‐97.05%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 26,550 26,550 0 0 0 0 26,550 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 130,500 129,815 3,856 16,724 0 16,724 113,091 87.12% ‐97.03% ‐61.35%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 517,504 514,429 24,604 58,918 328,891 387,809 126,620 24.61% ‐95.22% ‐65.64%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 2,110 495 1,727 0 1,727 383 18.14% ‐76.54% 145.58%
561200 COMPUTER SOFTWARE 884,750 884,750 13,848 68,323 0 68,323 816,427 92.28% ‐98.43% ‐76.83%
561500 EXPENDABLE EQUIPMENT 5,535,404 5,719,932 458,828 1,714,971 1,816,114 3,531,086 2,188,847 38.27% ‐91.98% ‐10.05%
561600 EXPENDABLE COMPUTER EQUIPMENT 66,400 66,400 319 1,603 5,312 6,914 59,486 89.59% ‐99.52% ‐92.76%
562000 ENERGY / ELECTRICITY 7,290,000 7,290,800 1,039,879 1,853,284 3,050,937 4,904,221 2,386,579 32.73% ‐85.74% ‐23.74%
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% 36.56%
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 26,000 0 0 14 14 25,986 99.95% ‐100.00% ‐100.00%
581000 DUES AND FEES 150,300 151,950 4,599 9,766 4,207 13,973 137,977 90.80% ‐96.97% ‐80.72%
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 80,397,391 6,615,063 17,806,700 8,413,573 26,220,273 54,177,117 67.39% ‐91.77% ‐33.55%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 853,354 853,354 60,962 243,474 0 243,474 609,879 71.47% ‐92.86% ‐14.41%
511600 PROF DEVELOPMENT STIPENDS 0 0 17,350 17,350 0 17,350 (17,350) 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 1,558,934 126,670 490,412 0 490,412 1,068,522 68.54% ‐91.87% ‐5.63%
514300 RESEARCH PERSONNEL 0 0 10,318 10,318 0 10,318 (10,318) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 3,278,491 3,374,193 217,880 907,675 0 907,675 2,466,519 73.10% ‐93.54% ‐19.30%
519100 OTHER ADMINISTRATIVE PERSONNEL 12,540,690 13,523,014 934,859 3,805,837 0 3,805,837 9,717,177 71.86% ‐93.09% ‐15.57%
519900 OTHER SALARIES & COMPENSATION 611,260 611,260 15,036 228,675 0 228,675 382,586 62.59% ‐97.54% 12.23%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 2,614,950 2,628,450 153,126 643,228 0 643,228 1,985,222 75.53% ‐94.17% ‐26.58%
522000 FICA 0 0 17,812 17,812 0 17,812 (17,812) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,519,321 3,531,409 252,654 996,532 0 996,532 2,534,877 71.78% ‐92.85% ‐15.34%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 6,530 32,381 0 32,381 (32,381) 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 25,738 189,580 0 189,580 369,456 66.09% ‐95.40% 1.74%
530000 PURCHASED PROF/TECH SERVICES 1,028,904 3,211,172 1,295,008 1,812,515 964,053 2,776,568 434,604 13.53% ‐59.67% 69.33%
530070 ADA‐PURCHASED PROF/TECH SERVIC 54,000 54,000 0 1,515 2,995 4,510 49,490 91.65% ‐100.00% ‐91.58%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 795 795 (795) NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 1,811,457 2,020,256 159,538 876,474 1,120,700 1,997,174 23,082 1.14% ‐92.10% 30.15%
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 2,693,532 44,487 450,177 538,747 988,924 1,704,608 63.29% ‐98.35% ‐49.86%
Page 8 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,134 29,232 2,000 3,487 0 3,487 25,745 88.07% ‐93.16% ‐64.21%
558000 TRAVEL ‐ EMPLOYEES 189,000 189,000 1,950 15,671 299 15,970 173,030 91.55% ‐98.97% ‐75.13%
561000 SUPPLIES 588,190 586,590 25,242 43,034 47,870 90,905 495,685 84.50% ‐95.70% ‐77.99%
561070 ADA SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 450 1,584 0 1,112 191 1,303 281 17.74% ‐100.00% 110.60%
561200 COMPUTER SOFTWARE 586,460 586,460 110,308 344,542 0 344,542 241,918 41.25% ‐81.19% 76.25%
561500 EXPENDABLE EQUIPMENT 119,700 123,550 0 3,652 6,745 10,397 113,153 91.58% ‐100.00% ‐91.13%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 37,620 39,020 0 3,597 18,466 22,062 16,958 43.46% ‐100.00% ‐72.35%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 2,250 2,250 0 0 1,181 1,181 1,069 47.49% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 40,500 34,500 0 9,421 8,062 17,483 17,017 49.33% ‐100.00% ‐18.08%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 279,782 285,632 0 43,227 15,052 58,279 227,353 79.60% ‐100.00% ‐54.60%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 33,141,661 36,687,678 3,477,470 11,191,698 2,725,157 13,916,855 22,770,823 62.07% ‐90.52% ‐8.48%
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 0 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 1,201,030 111,208 255,110 0 255,110 945,920 78.76% ‐90.74% ‐36.28%
521000 STATE HEALTH INSURANCE 13,500 13,500 1,890 6,630 0 6,630 6,870 50.89% ‐86.00% 47.33%
522000 FICA 0 0 248 248 0 248 (248) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 7,963 7,963 3,419 7,817 0 7,817 146 1.83% ‐57.06% 194.50%
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 7,464 19,199 0 19,199 108,688 84.99% ‐94.16% ‐54.96%
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 3,259,791 124,229 311,015 0 311,015 2,948,776 90.46% ‐96.19% ‐71.38%
SCHOOL NUTRITION PROGRAM 519900 OTHER SALARIES & COMPENSATION 0 0 0 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 0 299 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 0 4,799 0 4,799 330,201 98.57% ‐100.00% ‐95.70%
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%
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 8,341,294 100,000 618,766 0 618,766 7,722,528 92.58% ‐98.80% ‐77.75%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 8,341,294 8,341,294 100,000 618,766 0 618,766 7,722,528 92.58% ‐98.80% ‐77.75%
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 1,474,962,911 143,490,092 348,891,640 59,335,804 408,227,443 1,066,735,468 72.32% ‐90.27% ‐29.04%
** Gold Case Payment $22,500,000
Page 9 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% 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 10,333,168 10,323,689 3,517,089 9,750,796 0 9,750,796 572,893 5.55% ‐65.93% 183.35%
419951 10% ‐ OTHER LOCAL REVENUES 412,268 412,268 39,407 82,144 0 82,144 330,124 80.08% ‐90.44% ‐40.23%
LOCAL REVENUES Total 10,803,386 10,808,907 3,556,496 9,832,940 0 9,832,940 975,967 9.03% ‐67.10% 172.91%
INTEREST 415000 INVESTMENT INCOME 0 0 1,365 5,314 0 5,314 (5,314) NA NA NA
INTEREST Total 0 0 1,365 5,314 0 5,314 (5,314) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 13,374,640 13,494,640 1,470,073 4,374,918 0 4,374,918 9,119,722 67.58% ‐89.11% ‐2.74%
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% 28.81%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 15,023,396 15,341,537 1,470,073 5,167,929 0 5,167,929 10,173,608 66.31% ‐90.42% 1.06%
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 93,302,678 163,328 19,500,500 0 19,500,500 73,802,177 79.10% ‐99.82% ‐37.30%
445300 ALL OTHER FEDERAL GRANTS 2,828,757 2,838,257 195,163 603,867 0 603,867 2,234,389 78.72% ‐93.12% ‐36.17%
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% ‐84.28%
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 432,812,558 639,470,771 358,491 48,520,427 0 48,520,427 590,950,344 92.41% ‐99.94% ‐77.24%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,998,766 4,998,766 139,407 700,910 0 700,910 4,297,856 85.98% ‐97.21% ‐57.94%
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 4,998,766 4,998,766 139,407 700,910 0 700,910 4,297,856 85.98% ‐97.21% ‐57.94%
TOTAL REVENUE 463,638,105 670,619,980 5,525,831 64,227,519 0 64,227,519 606,392,462 90.42% ‐99.18% ‐71.27%
INSTRUCTION 511000 TEACHERS 15,966,900 23,611,394 1,363,396 3,050,977 149 3,051,126 20,560,268 87.08% ‐94.23% ‐61.24%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 22,211 5,478 19,328 0 19,328 2,883 12.98% ‐75.34% 161.07%
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 450,000 981,081 493 332,638 0 332,638 648,443 66.09% ‐99.95% 1.72%
511800 ART ‐ MUSIC ‐ PE 36,979 36,979 3,117 6,234 0 6,234 30,745 83.14% ‐91.57% ‐49.43%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 5,135,539 5,024,480 447,940 1,101,422 0 1,101,422 3,923,058 78.08% ‐91.08% ‐34.24%
514500 INTERPRETER 67,165 67,165 33,829 69,907 0 69,907 (2,742) ‐4.08% ‐49.63% 212.25%
516100 TECHNOLOGY SPECIALIST 181,520 181,520 15,326 30,652 0 30,652 150,868 83.11% ‐91.56% ‐49.34%
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
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 423,161 1,132,802 0 1,132,802 (1,132,802) NA NA NA
519900 OTHER SALARIES & COMPENSATION 22,339,807 69,544,184 38,844 16,915,416 0 16,915,416 52,628,768 75.68% ‐99.94% ‐27.03%
519910 EXTRA ACTIVITY SALARIES 110,349 110,349 0 62,433 0 62,433 47,916 43.42% ‐100.00% 69.73%
520000 EMPLOYEE BENEFITS 0 16,919 0 0 0 0 16,919 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 5,435,998 12,500,708 367,426 752,228 0 752,228 11,748,480 93.98% ‐97.06% ‐81.95%
522000 FICA 0 0 335 335 0 335 (335) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,033,819 17,467,215 347,242 1,172,462 0 1,172,462 16,294,753 93.29% ‐98.01% ‐79.86%
Page 10 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
529000 OTHER EMPLOYEE BENEFITS 1,196,733 4,517,643 78,547 628,021 0 628,021 3,889,621 86.10% ‐98.26% ‐58.30%
530000 PURCHASED PROF/TECH SERVICES 35,836,028 6,071,559 18,418 168,896 266,492 435,388 5,636,171 92.83% ‐99.70% ‐91.65%
532100 CONTRACTED SERV‐TEACHERS 2,008,053 10,241,102 45,657 584,856 21,069 605,925 9,635,177 94.08% ‐99.55% ‐82.87%
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 6,680,606 8,667,298 539,857 909,071 981,024 1,890,095 6,777,203 78.19% ‐93.77% ‐68.53%
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 398,626 111,831 20,191 23,257 984 24,241 87,590 78.32% ‐81.95% ‐37.61%
559500 OTHER PURCHASED SERVICES 28,000 28,000 0 9,958 0 9,958 18,042 64.43% ‐100.00% 6.70%
561000 SUPPLIES 14,228,911 6,264,671 101,826 1,357,358 359,398 1,716,756 4,547,915 72.60% ‐98.37% ‐35.00%
561099 SURPLUS 4,313,026 4,479,680 0 0 0 0 4,479,680 100.00% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 286,363 341,341 1,542 102,717 65,045 167,762 173,579 50.85% ‐99.55% ‐9.72%
561200 COMPUTER SOFTWARE 689,466 425,960 11,131 32,481 28,622 61,103 364,856 85.66% ‐97.39% ‐77.12%
561500 EXPENDABLE EQUIPMENT 1,374,902 4,520,373 72,222 503,183 243,665 746,848 3,773,525 83.48% ‐98.40% ‐66.61%
561600 EXPENDABLE COMPUTER EQUIPMEN 1,330,466 30,597,721 68,942 703,183 3,229,854 3,933,037 26,664,684 87.15% ‐99.77% ‐93.11%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 5,900 4,673,446 3,593,803 3,593,803 0 3,593,803 1,079,642 23.10% ‐23.10% 130.70%
564100 TEXTBOOKS ‐ PRINTED 11,352,784 24,020,701 14,025,385 14,025,385 2,678 14,028,064 9,992,637 41.60% ‐41.61% 75.17%
564200 BOOKS (OTHER THAN TEXTBOOKS) 410,512 2,765,319 30,471 146,908 75,445 222,354 2,542,965 91.96% ‐98.90% ‐84.06%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 494,768 357,261 0 59,375 1,230 60,605 296,656 83.04% ‐100.00% ‐50.14%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 33,365 0 289,480 0 289,480 (256,115) ‐767.62% ‐100.00% 2502.85%
581000 DUES AND FEES 117,434 36,300 8,181 10,350 6,000 16,350 19,951 54.96% ‐77.46% ‐14.47%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 135,750,515 239,321,335 21,662,759 47,795,117 5,281,655 53,076,772 186,244,563 77.82% ‐90.95% ‐40.09%
PUPIL SERVICES 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 1,643 580 873 0 873 770 46.88% ‐64.69% 59.36%
511600 PROF DEVELOPMENT STIPENDS 0 1,960 246,000 246,000 0 246,000 (244,040) ‐12451.02% 12451.02% 37553.06%
514000 AIDES AND PARAPROFESSIONALS 0 0 37,851 37,851 0 37,851 (37,851) 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 12,892 0 12,892 64,612 83.37% ‐91.68% ‐50.10%
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 87,326 210,981 0 210,981 582,586 73.41% ‐89.00% ‐20.24%
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 23,573 0 23,573 106,246 81.84% ‐90.92% ‐45.52%
517700 FAMILY SERVICES/PARENT COORD 1,243,957 1,575,675 64,288 269,676 0 269,676 1,305,999 82.89% ‐95.92% ‐48.66%
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 23,190 76,822 0 76,822 213,347 73.53% ‐92.01% ‐20.58%
519100 OTHER ADMINISTRATIVE PERSONNE 368,685 4,468,276 13,657 46,010 0 46,010 4,422,266 98.97% ‐99.69% ‐96.91%
519900 OTHER SALARIES & COMPENSATION 3,397,116 20,379,502 985,028 3,814,500 0 3,814,500 16,565,002 81.28% ‐95.17% ‐43.85%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
520000 EMPLOYEE BENEFITS 0 57,964 0 0 0 0 57,964 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 922,501 2,792,013 213,255 441,228 0 441,228 2,350,785 84.20% ‐92.36% ‐52.59%
522000 FICA 0 0 963 963 0 963 (963) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 832,211 3,070,678 229,225 519,443 0 519,443 2,551,235 83.08% ‐92.54% ‐49.25%
Page 11 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 175,155 719,990 50,718 154,389 0 154,389 565,602 78.56% ‐92.96% ‐35.67%
530000 PURCHASED PROF/TECH SERVICES 32,355,780 10,058,144 116,426 1,056,475 31,546 1,088,020 8,970,123 89.18% ‐98.84% ‐68.49%
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 84,716 330 (197) 6,011 5,814 78,902 93.14% ‐99.61% ‐100.70%
553200 COMMUNICATION‐WEB SUBSCRPT/L 857,320 3,184,092 660,067 678,990 25,724 704,714 2,479,378 77.87% ‐79.27% ‐36.03%
558000 TRAVEL ‐ EMPLOYEES 36,500 63,370 127 575 0 575 62,795 99.09% ‐99.80% ‐97.28%
559500 OTHER PURCHASED SERVICES 8,000 20,854 0 0 0 0 20,854 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 522,850 753,664 356,389 484,203 39,347 523,550 230,114 30.53% ‐52.71% 92.74%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,260 9,250 0 6,209 0 6,209 3,041 32.87% ‐100.00% 101.39%
561200 COMPUTER SOFTWARE 4,742 6,000 0 12,000 642 12,642 (6,642) ‐110.69% ‐100.00% 500.00%
561500 EXPENDABLE EQUIPMENT 18,131 146,055 3,013 22,845 84,042 106,887 39,168 26.82% ‐97.94% ‐53.08%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,034 166,932 0 23,854 29,425 53,279 113,653 68.08% ‐100.00% ‐57.13%
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) 95,116 102,693 578 20,777 478 21,256 81,437 79.30% ‐99.44% ‐39.30%
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 28,709 3,035 3,035 1,044 4,079 24,631 85.79% ‐89.43% ‐68.29%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 42,434,982 49,440,964 3,110,278 8,163,967 218,258 8,382,226 41,058,739 83.05% ‐93.71% ‐50.46%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 540 1,210 4,290 0 4,290 (3,750) ‐693.99% 123.95% 2281.97%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 2,000 0 802 0 802 1,198 59.90% ‐100.00% 20.30%
511600 PROF DEVELOPMENT STIPENDS 0 7,750 420 3,130 0 3,130 4,620 59.61% ‐94.58% 21.16%
514200 SALARY OF CLERICAL STAFF 87,606 53,871 7,272 26,218 0 26,218 27,653 51.33% ‐86.50% 46.00%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 368,917 343,039 24,933 108,557 0 108,557 234,482 68.35% ‐92.73% ‐5.06%
519100 OTHER ADMINISTRATIVE PERSONNE 145,391 236,363 21,103 68,602 0 68,602 167,761 70.98% ‐91.07% ‐12.93%
519900 OTHER SALARIES & COMPENSATION 0 949,681 0 139,500 0 139,500 810,181 85.31% ‐100.00% ‐55.93%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
520000 EMPLOYEE BENEFITS 0 689 0 0 0 0 689 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 60,750 56,430 5,050 15,539 0 15,539 40,891 72.46% ‐91.05% ‐17.39%
522000 FICA 0 0 415 415 0 415 (415) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 85,108 82,288 7,032 28,257 0 28,257 54,031 65.66% ‐91.45% 3.02%
529000 OTHER EMPLOYEE BENEFITS 24,495 59,059 2,063 26,432 0 26,432 32,626 55.24% ‐96.51% 34.27%
530000 PURCHASED PROF/TECH SERVICES 26,915,378 1,241,471 0 91,795 0 91,795 1,149,676 92.61% ‐100.00% ‐77.82%
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% ‐87.23%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 2,000 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 2,500 2,500 0 0 0 0 2,500 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 3,830 1,303,253 0 1,650 0 1,650 1,301,603 99.87% ‐100.00% ‐99.62%
558000 TRAVEL ‐ EMPLOYEES 80,557 54,571 4,135 5,604 0 5,604 48,967 89.73% ‐92.42% ‐69.19%
559500 OTHER PURCHASED SERVICES 26,566 33,766 0 0 0 0 33,766 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 287,024 447,999 12,096 23,992 60,814 84,806 363,193 81.07% ‐97.30% ‐83.93%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 23,053 8,866 49 49 113 162 8,704 98.17% ‐99.44% ‐98.33%
561200 COMPUTER SOFTWARE 320,231 330,594 0 0 77 77 330,517 99.98% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 34,883 72,841 5,927 15,038 18,495 33,533 39,308 53.96% ‐91.86% ‐38.07%
561600 EXPENDABLE COMPUTER EQUIPMEN 27,634 24,842 0 46,522 0 46,522 (21,680) ‐87.27% ‐100.00% 461.81%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 8,100 26,574 218 2,213 1,495 3,708 22,865 86.04% ‐99.18% ‐75.02%
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 34,235 2,982 7,250 3,200 10,450 23,785 69.48% ‐91.29% ‐36.47%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
Page 12 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% 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
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 28,598,359 5,421,222 94,903 617,854 84,194 702,048 4,719,174 87.05% ‐98.25% ‐65.81%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 33,230 0 1,620 0 1,620 31,610 95.12% ‐100.00% ‐85.37%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 89,935 200 200 0 200 89,735 99.78% ‐99.78% ‐99.33%
511600 PROF DEVELOPMENT STIPENDS 79,226 5,476,625 26,959 763,410 0 763,410 4,713,214 86.06% ‐99.51% ‐58.18%
511700 EXTENDED YEAR 0 0 0 150,250 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% ‐81.79%
519100 OTHER ADMINISTRATIVE PERSONNE 13,343,501 16,578,524 1,103,644 2,753,529 0 2,753,529 13,824,994 83.39% ‐93.34% ‐50.17%
519900 OTHER SALARIES & COMPENSATION 1,890,000 2,760,479 16,907 332,547 0 332,547 2,427,932 87.95% ‐99.39% ‐63.86%
520000 EMPLOYEE BENEFITS 0 135,334 0 0 0 0 135,334 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 2,092,500 3,408,150 227,686 539,521 0 539,521 2,868,629 84.17% ‐93.32% ‐52.51%
522000 FICA 0 0 3,219 3,219 0 3,219 (3,219) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,661,890 3,375,025 221,582 565,220 0 565,220 2,809,805 83.25% ‐93.43% ‐49.76%
529000 OTHER EMPLOYEE BENEFITS 407,820 679,305 37,610 140,275 0 140,275 539,030 79.35% ‐94.46% ‐38.05%
530000 PURCHASED PROF/TECH SERVICES 27,381,568 4,182,975 34,557 316,258 134,557 450,815 3,732,160 89.22% ‐99.17% ‐77.32%
532100 CONTRACTED SERV‐TEACHERS 0 17,183 6,563 6,563 2,940 9,503 7,681 44.70% ‐61.81% 14.58%
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 1,519,363 11,000 11,588 4,800 16,388 1,502,975 98.92% ‐99.28% ‐97.71%
558000 TRAVEL ‐ EMPLOYEES 143,007 1,200,395 10,944 82,339 5,909 88,249 1,112,146 92.65% ‐99.09% ‐79.42%
559500 OTHER PURCHASED SERVICES 0 40,598 0 0 0 0 40,598 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 164,720 500,759 0 109,091 31,118 140,209 360,550 72.00% ‐100.00% ‐34.64%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 36,359 39,859 0 0 0 0 39,859 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 2,400 707,663 0 0 149 149 707,514 99.98% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,840 393,969 0 0 0 0 393,969 100.00% ‐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 3,884,787 7,594 44,468 20,979 65,447 3,819,340 98.32% ‐99.80% ‐96.57%
581000 DUES AND FEES 2,296,096 2,743,681 14,862 42,177 10,933 53,110 2,690,571 98.06% ‐99.46% ‐95.39%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTIONAL STAFF TRAINING Total 51,047,170 47,912,917 1,723,327 5,867,675 211,385 6,079,060 41,833,857 87.31% ‐96.40% ‐63.26%
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 0 244,000 0 244,000 2,556,500 91.29% ‐100.00% ‐73.86%
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 6,391 0 6,391 67,809 91.39% ‐100.00% ‐74.16%
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 30,184 8,529 18,226 16,534 34,761 (4,577) ‐15.16% ‐71.74% 81.15%
EDUCATIONAL MEDIA SERVICES Total 2,893,575 3,125,766 8,529 268,617 16,534 285,152 2,840,614 90.88% ‐99.73% ‐74.22%
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 3,573 3,573 0 3,573 (3,573) NA NA NA
514200 SALARY OF CLERICAL STAFF 55,936 126,278 14,814 63,692 0 63,692 62,585 49.56% ‐88.27% 51.32%
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 256,511 258,653 114,052 146,494 0 146,494 112,159 43.36% ‐55.91% 69.91%
519100 OTHER ADMINISTRATIVE PERSONNE 2,410,600 3,534,183 107,345 767,917 0 767,917 2,766,265 78.27% ‐96.96% ‐34.82%
519900 OTHER SALARIES & COMPENSATION 1,200,000 1,602,886 0 52,000 0 52,000 1,550,886 96.76% ‐100.00% ‐90.27%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 354,375 662,853 31,275 130,770 0 130,770 532,083 80.27% ‐95.28% ‐40.81%
522000 FICA 0 0 3,207 3,207 0 3,207 (3,207) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 532,854 904,490 45,993 253,806 0 253,806 650,683 71.94% ‐94.92% ‐15.82%
529000 OTHER EMPLOYEE BENEFITS 106,766 202,296 5,008 37,700 0 37,700 164,595 81.36% ‐97.52% ‐44.09%
530000 PURCHASED PROF/TECH SERVICES (5,635,750) 632,966 48,370 96,037 107,499 203,536 429,431 67.84% ‐92.36% ‐54.48%
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
Page 13 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
553000 COMMUNICATION 1,575 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 14,300 53,500 0 1,905 0 1,905 51,595 96.44% ‐100.00% ‐89.32%
561000 SUPPLIES 4,085,638 4,148,418 2,687 6,898 1,999 8,897 4,139,521 99.79% ‐99.94% ‐99.50%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 2,500 5,400 18 18 0 18 5,382 99.66% ‐99.66% ‐98.97%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 56,000 64,585 179 183 0 183 64,402 99.72% ‐99.72% ‐99.15%
561600 EXPENDABLE COMPUTER EQUIPMEN 65,852 213,772 12,094 15,430 10,551 25,981 187,791 87.85% ‐94.34% ‐78.35%
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 26,000 0 0 0 0 26,000 100.00% ‐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 12,458,279 388,616 1,579,632 120,049 1,699,681 10,758,598 86.36% ‐96.88% ‐61.96%
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 31,060 0 31,060 21,780 41.22% ‐85.29% 76.34%
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 92,565 340,566 0 340,566 197,335 36.69% ‐82.79% 89.94%
519900 OTHER SALARIES & COMPENSATION 1,700,000 2,411,172 0 323,594 0 323,594 2,087,578 86.58% ‐100.00% ‐59.74%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 81,000 137,700 16,110 75,780 0 75,780 61,920 44.97% ‐88.30% 65.10%
522000 FICA 0 0 1,390 1,390 0 1,390 (1,390) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 112,715 202,794 20,048 85,880 0 85,880 116,914 57.65% ‐90.11% 27.05%
529000 OTHER EMPLOYEE BENEFITS 62,035 118,507 1,246 23,295 0 23,295 95,211 80.34% ‐98.95% ‐41.03%
530000 PURCHASED PROF/TECH SERVICES 26,148,145 235,482 0 14,203 0 14,203 221,279 93.97% ‐100.00% ‐81.91%
531000 CONTRACTED SERVICE ‐ADMIN 0 0 0 0 0 0 0 NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 1,650 3,750 3,675 3,675 1,438 5,113 (1,363) ‐36.35% ‐2.00% 194.00%
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 0 924 924 40,467 97.77% ‐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 46,212,975 0 4,223,728 0 4,223,728 41,989,247 90.86% ‐100.00% ‐72.58%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 52,346,286 50,295,737 142,809 5,123,172 2,362 5,125,534 45,170,203 89.81% ‐99.72% ‐69.44%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 320 9,711 0 9,711 (9,711) 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 48,734 0 48,734 112,057 69.69% ‐91.53% ‐9.07%
514800 ACCOUNTANT 0 0 16,879 75,085 0 75,085 (75,085) 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 1,479,822 0 1,479,822 3,997,321 72.98% ‐100.00% ‐18.95%
521000 STATE HEALTH INSURANCE 54,000 54,000 7,560 17,010 0 17,010 36,990 68.50% ‐86.00% ‐5.50%
522000 FICA 0 0 336 336 0 336 (336) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 32,126 32,126 6,094 16,368 0 16,368 15,759 49.05% ‐81.03% 52.84%
529000 OTHER EMPLOYEE BENEFITS 44,011 149,845 924 42,509 0 42,509 107,335 71.63% ‐99.38% ‐14.89%
530000 PURCHASED PROF/TECH SERVICES 26,152,645 501,781 0 17,000 0 17,000 484,781 96.61% ‐100.00% ‐89.84%
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 45,735 1,706,620 0 1,706,620 4,689,315 73.32% ‐99.28% ‐19.95%
Page 14 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% 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
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514800 ACCOUNTANT 0 0 7,520 30,017 0 30,017 (30,017) 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 0 172,000 0 172,000 (172,000) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 839 839 0 839 (839) NA NA NA
522000 FICA 0 0 107 107 0 107 (107) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 1,503 1,503 0 1,503 (1,503) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 251 4,279 0 4,279 (4,279) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 26,102,645 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 6,955 0 0 0 0 6,955 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 0 14,414 26 26 0 26 14,387 99.82% ‐99.82% ‐99.45%
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 3,099 3,099 0 3,099 41,750 93.09% ‐93.09% ‐79.27%
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 0 0 14,050 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 0 33,572 33,567 33,567 0 33,567 5 0.01% ‐0.01% 199.96%
SUPPORT SERVICES ‐ BUSINESS Total 26,102,645 272,506 46,912 245,437 0 245,437 27,069 9.93% ‐82.79% 170.20%
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 10,350 0 0 0 0 10,350 100.00% ‐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 2,043,557 0 2,043,557 4,841,239 70.32% ‐100.00% ‐10.95%
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 64,766 328,745 4 115,083 0 115,083 213,662 64.99% ‐100.00% 5.02%
530000 PURCHASED PROF/TECH SERVICES 27,373,820 5,728,914 43,400 90,227 1,696,600 1,786,827 3,942,087 68.81% ‐99.24% ‐95.28%
541000 WATER‐SEWER & CLEANING SERVIC 50,000 10,000 0 0 0 0 10,000 100.00% ‐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% 200.00%
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 29,629,777 184 6,769 106,897 113,667 29,516,110 99.62% ‐100.00% ‐99.93%
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 0 0 3,550,947 100.00% ‐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% ‐26.81%
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 57,098,289 43,588 2,398,025 1,828,874 4,226,898 52,871,391 92.60% ‐99.92% ‐87.40%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 511,776 20,347 166,670 79,271 245,941 265,835 51.94% ‐96.02% ‐2.30%
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 1,617,624 0 1,617,624 2,705,825 62.58% ‐100.00% 12.25%
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 34,450 268,151 0 114,583 0 114,583 153,568 57.27% ‐100.00% 28.19%
Page 15 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% 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 26,125,645 23,283 0 0 168 168 23,115 99.28% ‐100.00% ‐100.00%
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 4,233 4,233 64,767 93.87% ‐100.00% ‐100.00%
552000 INSURANCE (OTHR THAN EMPL BEN) 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 57,802 55,226 4,920 4,920 0 4,920 50,306 91.09% ‐91.09% ‐73.27%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
562000 ENERGY / ELECTRICITY 125,746 258,077 9,483 116,605 42,565 159,170 98,908 38.32% ‐96.33% 35.55%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 20,653,718 136,976 213,074 4,549,540 4,762,614 15,891,104 76.94% ‐99.34% ‐96.91%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 27,712,643 26,162,681 171,726 2,233,476 4,675,777 6,909,253 19,253,428 73.59% ‐99.34% ‐74.39%
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 12,112 68,852 0 68,852 207,564 75.09% ‐95.62% ‐25.27%
519900 OTHER SALARIES & COMPENSATION 42,239,799 1,483,560 0 342,000 0 342,000 1,141,560 76.95% ‐100.00% ‐30.84%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 64,125 64,125 945 8,520 0 8,520 55,605 86.71% ‐98.53% ‐60.14%
522000 FICA 0 0 81 81 0 81 (81) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 55,228 55,228 2,420 16,227 0 16,227 39,001 70.62% ‐95.62% ‐11.85%
529000 OTHER EMPLOYEE BENEFITS 7,325 51,903 199 14,422 0 14,422 37,480 72.21% ‐99.62% ‐16.64%
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% ‐87.37%
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 42,500 344 1,019 0 1,019 41,481 97.60% ‐99.19% ‐92.81%
561000 SUPPLIES 209,500 209,500 35 157 5,364 5,521 203,979 97.36% ‐99.98% ‐99.78%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 2,100 0 0 0 0 2,100 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 95,000 79,798 0 208 1,298 1,506 78,291 98.11% ‐100.00% ‐99.22%
561600 EXPENDABLE COMPUTER EQUIPMEN 50,000 121,970 0 61,758 0 61,758 60,212 49.37% ‐100.00% 51.90%
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 16,136 513,596 10,945 524,541 4,922,640 90.37% ‐99.70% ‐71.71%
OTHER SUPPORT SERVICES 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 0 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 160,810 26,289 108,459 0 108,459 52,351 32.55% ‐83.65% 102.34%
521000 STATE HEALTH INSURANCE 0 0 124 124 0 124 (124) NA NA NA
522000 FICA 0 0 53 53 0 53 (53) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 13,401 1,367 5,699 0 5,699 7,702 57.47% ‐89.80% 27.59%
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
Page 16 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
581000 DUES AND FEES 1,500 1,500 0 0 0 0 1,500 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
OTHER SUPPORT SERVICES Total 6,500 2,297,984 27,833 114,335 45 114,380 2,183,605 95.02% ‐98.79% ‐85.07%
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 1,144,840 0 1,144,840 4,613,144 80.12% ‐100.00% ‐40.35%
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 119,446 282,192 0 78,133 0 78,133 204,058 72.31% ‐100.00% ‐16.94%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 448,045 0 80,557 0 80,557 367,488 82.02% ‐100.00% ‐46.06%
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 21,741,381 0 1,303,530 0 1,303,530 20,437,850 94.00% ‐100.00% ‐82.01%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 0 0 81,001 203,823 0 203,823 (203,823) NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 50,411 50,411 0 50,411 (50,411) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 1,080 1,080 0 1,080 (1,080) NA NA NA
522000 FICA 0 0 728 728 0 728 (728) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 2,868 6,591 0 6,591 (6,591) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 430,000 430,000 83,923 118,878 148,313 267,191 162,810 37.86% ‐80.48% ‐17.06%
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 2,000 0 228 4,350 4,578 (2,578) ‐128.88% ‐100.00% ‐65.88%
530400 AWARDS & PRINTING/BINDING‐ATH 20,000 20,000 2,711 3,067 1,625 4,692 15,308 76.54% ‐86.44% ‐54.00%
530500 ATHLETIC EVENT STAFF 128,000 296,000 163,195 284,260 0 284,260 11,740 3.97% ‐44.87% 188.10%
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 8,000 701 3,074 1,352 4,426 3,574 44.68% ‐91.24% 15.28%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 45,000 45,000 0 4,863 0 4,863 40,137 89.19% ‐100.00% ‐67.58%
558200 PLAYOFF PAYOUT 30,000 30,000 202 1,721 3,653 5,373 24,627 82.09% ‐99.33% ‐82.79%
561000 SUPPLIES 126,082 51,082 636 4,447 10,527 14,974 36,108 70.69% ‐98.75% ‐73.88%
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 60,000 22,172 34,557 22,746 57,303 2,697 4.49% ‐63.05% 72.79%
561510 ATHLETICS UNIFORMS 350,000 350,000 95,073 143,744 181,374 325,119 24,881 7.11% ‐72.84% 23.21%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 350,000 460,000 280,691 369,808 49,604 419,412 40,588 8.82% ‐38.98% 141.18%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 175,000 25,000 18,278 18,278 16,755 35,033 (10,033) ‐40.13% ‐26.89% 119.34%
581000 DUES AND FEES 60,000 90,000 18,485 40,085 11,290 51,375 38,625 42.92% ‐79.46% 33.62%
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 1,937,082 822,157 1,289,642 451,589 1,741,231 195,851 10.11% ‐57.56% 99.73%
COMMUNITY SERVICES OPERATIONS 530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
COMMUNITY SERVICES OPERATIONS Total 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 26,102,643 1,084,000 196,605 658,910 24,000 682,910 401,090 37.00% ‐81.86% 82.36%
530001 ARCHITECT/ENGINEER 5,790,672 3,647,066 0 150,377 267,541 417,918 3,229,148 88.54% ‐100.00% ‐87.63%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 133,499,869 2,216,725 5,007,300 10,063,682 15,070,982 118,428,888 88.71% ‐98.34% ‐88.75%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 4,488,000 4,614,424 0 0 0 0 4,614,424 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 158,786,775 142,845,358 2,413,330 5,816,587 10,355,222 16,171,809 126,673,549 88.68% ‐98.31% ‐87.78%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 891,245 891,245 39,407 82,144 0 82,144 809,101 90.78% ‐95.58% ‐72.35%
599000 OTHER USES 0 0 1,528,603 7,112,286 0 7,112,286 (7,112,286) NA NA NA
Page 17 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% 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
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 1,568,010 7,194,429 0 7,194,429 (6,303,184) ‐707.23% 75.93% 2321.70%
TOTAL EXPENDITURES 769,864,119 673,065,862 32,286,646 92,231,711 23,256,891 115,488,602 557,577,260 82.84% ‐95.20% ‐58.89%
Page 18 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% 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
10/31/2023
(UNAUDITED)
1 4
% 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 12,362,733 37,140,685 0 37,140,685 391,859,315 91.34% ‐97.12% ‐74.03%
412150 CLUB DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
412200 DONATIONS 11,000 86,573 0 94,517 0 94,517 (7,944) ‐9.18% ‐100.00% 227.53%
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 12,362,733 37,235,202 0 37,235,202 391,851,371 91.32% ‐97.12% ‐73.97%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 2,339,391 8,836,040 0 8,836,040 (6,036,040) ‐215.57% ‐16.45% 846.72%
INTEREST Total 2,800,000 2,800,000 2,339,391 8,836,040 0 8,836,040 (6,036,040) ‐215.57% ‐16.45% 846.72%
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 14,702,124 46,071,242 0 46,071,242 385,815,331 89.33% ‐96.60% ‐68.00%
INSTRUCTION 530000 PURCHASED PROF/TECH SERVICES 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 500 500 292 292 0 292 208 41.69% ‐41.69% 74.93%
561500 EXPENDABLE EQUIPMENT 0 (960,000) 104,681 374,870 640,745 1,015,614 (1,975,614) 205.79% ‐110.90% ‐217.15%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 81,694 193,126 281,666 474,793 485,207 50.54% ‐91.49% ‐39.65%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
574200 DEPRECIATION EXPENSE‐BUILDINGS 0 0 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
574800 DEPRECIATION EXPENSE‐COMPUTER 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 5,500 5,500 186,666 568,288 922,411 1,490,699 (1,485,199) ‐27003.61% 3293.93% 30897.50%
PUPIL SERVICES 519900 OTHER SALARIES & COMPENSATION 0 8,000 0 7,715 0 7,715 285 3.56% ‐100.00% 189.32%
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% 187.77%
553200 COMMUNICATION‐WEB SUBSCRPT/ 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 50,000 312 33,120 153 33,273 16,727 33.45% ‐99.38% 98.72%
561500 EXPENDABLE EQUIPMENT 0 0 0 0 210 210 (210) 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 81,073 312 58,024 395 58,420 22,654 27.94% ‐99.62% 114.71%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 530000 PURCHASED PROF/TECH SERVICES 0 34,000,000 95,040 95,040 6,971,652 7,066,692 26,933,308 79.22% ‐99.72% ‐99.16%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 (17,000,000) 0 0 0 0 (17,000,000) 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
574800 DEPRECIATION EXPENSE‐COMPUTER 0 0 0 0 0 0 0 NA NA NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 0 17,000,000 95,040 95,040 6,971,652 7,066,692 9,933,308 58.43% ‐99.44% ‐98.32%
MAINTENANCE AND OPERATION OF PLANT SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 10,000,000 7,000,000 8,674 270,314 0 270,314 6,729,686 96.14% ‐99.88% ‐88.42%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 1,000,000 945 27,554 0 27,554 972,446 97.24% ‐99.91% ‐91.73%
522000 FICA 0 0 115 115 0 115 (115) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 1,000,000 1,733 49,985 0 49,985 950,015 95.00% ‐99.83% ‐85.00%
529000 OTHER EMPLOYEE BENEFITS 0 1,000,000 112 8,523 0 8,523 991,477 99.15% ‐99.99% ‐97.44%
530000 PURCHASED PROF/TECH SERVICES 5,294 93,813 5,167 5,303 16,667 21,970 71,842 76.58% ‐94.49% ‐83.04%
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 44,056 44,056 16,392 60,448 837,375 93.27% ‐95.09% ‐85.28%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
Page 20 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% 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
573000 PURCHASE EQUIP‐NOT BUSES/COMP 10,588 0 0 0 0 0 0 NA NA NA
574000 DEPN EXPENSE‐LAND IMPROVEMEN 0 0 0 0 0 0 0 NA NA NA
574200 DEPRECIATION EXPENSE‐BUILDINGS 0 0 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 10,050,882 10,998,914 60,801 405,850 33,059 438,909 10,560,005 96.01% ‐99.45% ‐88.93%
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%
574400 DEPRECIATION EXPENSE‐EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
574600 DEPRECIATION EXPENSE‐BUSES 0 0 0 0 0 0 0 NA NA NA
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 18,000,000 506,189 1,012,378 12,148,537 13,160,915 4,839,085 26.88% ‐97.19% ‐83.13%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 506,189 1,012,378 12,148,537 13,160,915 4,839,085 26.88% ‐97.19% ‐83.13%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 514200 SALARY OF CLERICAL STAFF 39,562 39,562 3,296 3,296 0 3,296 36,266 91.67% ‐91.67% ‐75.01%
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 14,313 14,313 0 14,313 4,898,649 99.71% ‐99.71% ‐99.13%
521000 STATE HEALTH INSURANCE 467,208 467,208 945 945 0 945 466,263 99.80% ‐99.80% ‐99.39%
522000 FICA 0 0 241 241 0 241 (241) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 3,518 3,518 0 3,518 739,957 99.53% ‐99.53% ‐98.58%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 184 184 0 184 99,493 99.82% ‐99.82% ‐99.45%
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% ‐108.12%
530001 ARCHITECT/ENGINEER 8,318,082 35,145,089 371,751 838,600 16,383,138 17,221,737 17,923,352 51.00% ‐98.94% ‐92.84%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 237,169 0 0 0 0 237,169 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT (8,575) 2,350,831 0 5,675 35,586 41,261 2,309,570 98.24% ‐100.00% ‐99.28%
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 694,936,550 381,207,222 1,850,755 10,002,357 48,046,620 58,048,976 323,158,245 84.77% ‐99.51% ‐92.13%
573000 PURCHASE EQUIP‐NOT BUSES/COMP (2,208,498) 4,965,676 0 9,213 5,354 14,567 4,951,109 99.71% ‐100.00% ‐99.44%
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 11,293 82,868 285,431 368,299 904,357 71.06% ‐99.11% ‐80.47%
574000 DEPN EXPENSE‐LAND IMPROVEMEN 0 0 0 0 0 0 0 NA NA NA
574200 DEPRECIATION EXPENSE‐BUILDINGS 0 0 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐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
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 2,256,295 11,028,619 65,472,077 76,500,695 377,707,951 83.16% ‐99.50% ‐92.72%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00% ‐100.00% ‐100.00%
TRANSFERS & OTHER OUTLAYS Total 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00% ‐100.00% ‐100.00%
DEBT SERVICE 581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
583000 INTEREST 0 0 0 0 0 0 0 NA NA NA
583100 REDEMPTION OF PRINCIPAL 5,572,080 5,572,080 0 0 0 0 5,572,080 100.00% ‐100.00% ‐100.00%
DEBT SERVICE Total 5,572,080 5,572,080 0 0 0 0 5,572,080 100.00% ‐100.00% ‐100.00%
TOTAL EXPENDITURES 847,368,454 590,001,341 3,105,303 13,168,198 85,548,131 98,716,330 491,285,011 83.27% ‐99.47% ‐93.30%
Page 21 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% 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 506,404 506,404 254,047 978,334 0 978,334 (471,930) ‐93.19% ‐49.83% 479.58%
LOCAL REVENUES Total 61,049,795 61,049,795 254,047 978,334 0 978,334 60,071,461 98.40% ‐99.58% ‐95.19%
INTEREST 415000 INVESTMENT INCOME 0 0 23,566 91,771 0 91,771 (91,771) NA NA NA
INTEREST Total 0 0 23,566 91,771 0 91,771 (91,771) 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 0 128,380 260,760 0 260,760 (260,760) NA NA NA
STATE SOURCES Total 0 0 128,380 260,760 0 260,760 (260,760) NA NA NA
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 2,375,836 2,375,836 0 7,911,703 0 7,911,703 (5,535,867) ‐233.01% ‐100.00% 899.02%
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 2,865,344 0 2,865,344 1,382,048 32.54% ‐100.00% 102.38%
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 0 102,014 0 102,014 397,986 79.60% ‐100.00% ‐38.79%
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 48,995 0 48,995 1,005 2.01% ‐100.00% 193.97%
445300 ALL OTHER FEDERAL GRANTS 0 0 0 0 0 0 0 NA NA NA
445350 CARES ACT‐ESSER 0 0 2,299,578 2,299,578 0 2,299,578 (2,299,578) NA NA NA
449000 REV ATTRIB ‐ USDA COMMODITIES 4,628,750 4,628,750 0 720,440 0 720,440 3,908,310 84.44% ‐100.00% ‐53.31%
FEDERAL SOURCES Total 11,801,978 11,801,978 2,299,578 13,948,075 0 13,948,075 (2,146,097) ‐18.18% ‐80.52% 254.55%
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 2,705,572 15,278,941 0 15,278,941 60,372,832 79.80% ‐96.42% ‐39.41%
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 11,958 43,385 0 43,385 53,293 55.12% ‐87.63% 34.63%
518400 SCHOOL NUTR PROGRAM CAFETERIA 20,215,024 20,215,024 1,365,107 3,365,580 0 3,365,580 16,849,444 83.35% ‐93.25% ‐50.05%
519000 OTHER MANAGEMENT PERSONNEL 2,038,479 2,038,479 135,347 493,123 0 493,123 1,545,356 75.81% ‐93.36% ‐27.43%
519100 OTHER ADMINISTRATIVE PERSONNE 178,653 178,653 0 0 0 0 178,653 100.00% ‐100.00% ‐100.00%
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DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
1 4
% 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 10,972,969 324,785 697,863 0 697,863 10,275,106 93.64% ‐97.04% ‐80.92%
522000 FICA 0 0 2,430 2,430 0 2,430 (2,430) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,332,477 4,332,477 117,582 279,595 0 279,595 4,052,882 93.55% ‐97.29% ‐80.64%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 0 158,296 0 158,296 (158,296) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 899 899 0 899 (899) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 579,437 579,437 97,123 253,830 0 253,830 325,607 56.19% ‐83.24% 31.42%
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 61,949 81,536 992 82,528 217,472 72.49% ‐79.35% ‐18.46%
543200 REPAIR & MAINT SERVICE‐TECH 108,161 108,161 0 95,911 2,338 98,249 9,912 9.16% ‐100.00% 166.02%
544100 RENTAL OF LAND OR BUILDINGS 300,000 300,000 129,745 129,745 110,718 240,463 59,537 19.85% ‐56.75% 29.74%
544200 RENTAL OF EQUIPMENT & VEHICLES 55,000 55,000 14,768 14,768 18,018 32,787 22,213 40.39% ‐73.15% ‐19.45%
558000 TRAVEL ‐ EMPLOYEES 150,000 150,000 1,236 4,223 0 4,223 145,777 97.18% ‐99.18% ‐91.55%
559500 OTHER PURCHASED SERVICES 300,400 300,400 213 65,854 113,675 179,528 120,872 40.24% ‐99.93% ‐34.23%
561000 SUPPLIES 3,580,446 3,580,446 386,415 714,661 1,122,877 1,837,539 1,742,908 48.68% ‐89.21% ‐40.12%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 290,409 290,409 47,836 140,584 168 140,752 149,657 51.53% ‐83.53% 45.23%
561600 EXPENDABLE COMPUTER EQUIPMEN 125,000 125,000 1,462 1,462 72,220 73,682 51,318 41.05% ‐98.83% ‐96.49%
563000 PURCHASED FOOD 25,150,230 25,150,230 4,386,049 8,372,021 4,832,596 13,204,617 11,945,613 47.50% ‐82.56% ‐0.14%
563500 FOOD ACQUISITIONS ‐ USDA 4,628,750 4,628,750 482,996 1,273,973 617,884 1,891,856 2,736,894 59.13% ‐89.57% ‐17.43%
564200 BOOKS (OTHER THAN TEXTBOOKS) 4,000 4,000 0 0 0 0 4,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COM 1,250,000 1,250,000 0 17,390 5,734 23,125 1,226,875 98.15% ‐100.00% ‐95.83%
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 7,567,901 16,207,130 6,897,219 23,104,349 52,547,425 69.46% ‐90.00% ‐35.73%
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 7,567,901 16,207,130 6,897,219 23,104,349 52,547,425 69.46% ‐90.00% ‐35.73%
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