DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% 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 868,000,000 868,000,000 270,569,611 742,206,863 0 742,206,863 125,793,137 14.49% ‐68.83% 105.22%
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% ‐73.44%
411900 OTHER TAXES 3,800,000 3,800,000 0 1,092,109 0 1,092,109 2,707,891 71.26% ‐100.00% ‐31.02%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 3,246,376 12,715,635 0 12,715,635 16,284,365 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
413500 SUMMER SCHOOL TUITION 0 0 0 0 0 NA NA NA
414000 TRANSPORTATION FEES 775,000 775,000 0 347,741 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
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 0 365,945 0 365,945 1,429,055 NA NA NA
411990 CHARTER COMMISSION LOCAL REV 0 0 0 0 0 NA NA NA
419500 SERVICES PROVIDED OTHER LUAS 0 0 0 1,343 0 1,343 (1,343) NA NA NA
419955 REVENUE CLEARING ACCT 0 0 0 8,510 0 8,510 (8,510) NA NA NA
LOCAL REVENUES Total 920,399,645 920,385,016 273,815,987 762,621,678 0 762,621,678 157,763,339 NA NA NA
INTEREST 415000 INVESTMENT INCOME 9,000,000 9,000,000 0 4,316,418 0 4,316,418 4,683,582 NA NA NA
INTEREST Total 9,000,000 9,000,000 0 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 60,779,876 216,796,156 0 216,796,156 424,453,366 NA NA NA
431220 QBE ALLOTMENT (OPER COSTS) 40,102,852 40,102,852 3,297,810 16,659,658 0 16,659,658 23,443,194 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 11,966,474 891,765 4,409,911 0 4,409,911 7,556,563 NA NA NA
431400 QBE CONTRA ACCOUNT (DEBIT) (175,655,285) (175,655,285) (14,637,917) (58,551,951) 0 (58,551,951) (117,103,334) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DOE 4,076,113 4,805,984 0 1,892,112 0 1,892,112 2,913,873 NA NA NA
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
439120 ON BEHALF PAYMENTS ‐ TRS 188,228 188,228 0 0 0 0 188,228 NA NA NA
439130 ON BEHALF PAYMENTS ‐ PSERS 1,917,413 1,917,413 0 0 0 0 1,917,413 NA NA NA
439110 OB PAYMENTS ‐ HEALTH INSURANCE 0 0 0 0 0 NA NA NA
STATE SOURCES Total 523,845,318 524,575,189 50,331,534 181,205,886 0 181,205,886 343,369,303 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 0 80,828 0 80,828 (80,828) NA NA NA
459951 SCHOOL RESTITUTION 0 0 0 (3,078) 0 (3,078) 3,078 NA NA NA
463000 SPECIAL ITEMS 0 0 0 0 0 NA NA NA
464000 EXTRAORDINARY ITEMS 0 0 0 0 0 NA NA NA
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 1,433,772 1,433,772 0 77,750 0 77,750 1,356,022 NA NA NA
TOTAL REVENUE 1,454,678,735 1,455,393,977 324,147,521 948,221,731 0 948,221,731 507,172,246 34.85% 167.27% 56.37%
INSTRUCTION 511000 TEACHERS 479,212,503 478,371,315 41,934,173 130,921,263 259 130,921,522 347,449,792 72.63% ‐91.23% ‐34.32%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 135,000 1,756,289 5,369,766 0 5,369,766 (5,234,766) ‐3877.60% 1200.95% 9446.25%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 45,159 175,031 0 175,031 (175,031) NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 421,614 121,840 242,538 0 242,538 179,076 42.47% ‐71.10% 38.06%
511600 PROF DEVELOPMENT STIPENDS 0 0 0 16,435 0 16,435 (16,435) NA NA NA
511700 EXTENDED YEAR 0 10,673 0 0 0 0 10,673 100.00% ‐100.00% ‐100.00%
511800 ART ‐ MUSIC ‐ PE 0 0 3,067,272 9,250,191 0 9,250,191 (9,250,191) NA NA NA
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 23,849,622 23,670,936 2,174,609 7,579,383 0 7,579,383 16,091,554 67.98% ‐90.81% ‐23.15%
514200 SALARY OF CLERICAL STAFF 0 0 4,063 4,063 0 4,063 (4,063) NA NA NA
514500 INTERPRETER 0 0 5,739 17,216 0 17,216 (17,216) NA NA NA
516100 TECHNOLOGY SPECIALIST 82,214 82,214 6,943 20,829 0 20,829 61,384 74.66% ‐91.55% ‐39.19%
516400 PHYS/OCCUP/SPEECH THERAPIST 8,752,827 8,752,827 577,291 1,765,261 0 1,765,261 6,987,566 79.83% ‐93.40% ‐51.60%
517200 ELEMENTARY COUNSELOR 0 0 40,121 98,863 0 98,863 (98,863) NA NA NA
517300 SECONDARY COUNSELOR 0 0 11,799 22,808 0 22,808 (22,808) NA NA NA
517800 GRADUATION COACH 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 6,194 18,581 0 18,581 (18,581) NA NA NA
519900 OTHER SALARIES & COMPENSATION (15,841,318) (20,008,729) 460 6,038 0 6,038 (20,014,767) 100.03% ‐100.00% ‐100.07%
Page 1 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
519910 EXTRA ACTIVITY SALARIES 0 0 0 86,256 0 86,256 (86,256) NA NA NA
520000 EMPLOYEE BENEFITS 0 29,857 0 0 0 0 29,857 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 100,627,785 100,666,265 8,412,086 24,822,327 0 24,822,327 75,843,938 75.34% ‐91.64% ‐40.82%
522000 FICA 0 0 816 2,689 0 2,689 (2,689) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 103,811,222 105,592,616 7,747,189 24,058,908 0 24,058,908 81,533,708 77.22% ‐92.66% ‐45.32%
525000 UNEMPLOYMENT COMPENSATION 438 438 0 3,898 0 3,898 (3,461) ‐791.08% ‐100.00% 2038.60%
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 0 2,582,942 40,046 2,622,989 (2,622,989) 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 0 144 433 0 433 (433) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 19,205,365 19,211,924 5,538,516 17,337,947 0 17,337,947 1,873,977 9.75% ‐71.17% 116.59%
530000 PURCHASED PROF/TECH SERVICES 9,501,802 10,153,815 123,940 2,991,133 2,980,573 5,971,707 4,182,108 41.19% ‐98.78% ‐29.30%
530010 PURCHASED SERVICES‐OTHER FEES 1,994,072 1,890,372 0 1,368,034 64,230 1,432,264 458,107 24.23% ‐100.00% 73.68%
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 3,571 16,971 46,106 63,076 527,603 89.32% ‐99.40% ‐93.10%
544100 RENTAL OF LAND OR BUILDINGS 43,238 46,973 0 9,513 0 9,513 37,460 79.75% ‐100.00% ‐51.39%
544200 RENTAL OF EQUIPMENT & VEHICLES 88,527 84,792 0 41,890 6,621 48,511 36,281 42.79% ‐100.00% 18.57%
553000 COMMUNICATION 30,330 28,919 0 6 479 485 28,434 98.32% ‐100.00% ‐99.95%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 2,893,215 3,426,833 284,826 736,456 696,788 1,433,245 1,993,588 58.18% ‐91.69% ‐48.42%
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 885,684 912,146 21,443 84,508 1,754 86,263 825,883 90.54% ‐97.65% ‐77.76%
559400 PAYMENTS TO CHARTER SCHOOLS 53,731,439 53,731,439 0 23,519,007 0 23,519,007 30,212,432 56.23% ‐100.00% 5.05%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 5,970,071 5,172,253 191,845 1,470,551 509,644 1,980,194 3,192,058 61.72% ‐96.29% ‐31.76%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 153,150 290,974 6,111 48,460 15,763 64,223 226,752 77.93% ‐97.90% ‐60.03%
561200 COMPUTER SOFTWARE 6,411,641 4,490,563 600 3,049,836 5,677 3,055,514 1,435,050 31.96% ‐99.99% 63.00%
561500 EXPENDABLE EQUIPMENT 2,312,322 2,550,357 102,558 440,014 588,879 1,028,893 1,521,464 59.66% ‐95.98% ‐58.59%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 445,095 1,036,710 186,458 728,916 351,675 1,080,591 (43,881) ‐4.23% ‐82.01% 68.75%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564000 DIGITAL/ELECTRONIC TEXTBOOKS 640,342 7,406,732 62,047 4,446,929 7,201 4,454,130 2,952,602 39.86% ‐99.16% 44.09%
564100 TEXTBOOKS ‐ PRINTED 14,157,245 6,961,150 2,032,693 2,406,238 7,094 2,413,332 4,547,818 65.33% ‐70.80% ‐17.04%
564200 BOOKS (OTHER THAN TEXTBOOKS) 41,850 76,073 13,284 23,306 11,076 34,381 41,692 54.80% ‐82.54% ‐26.47%
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 1,509,120 975,851 0 0 26,963 26,963 948,888 97.24% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 844,881 941,866 10,989 382,849 114,634 497,482 444,384 47.18% ‐98.83% ‐2.45%
589000 OTHER EXPENDITURES 1,778,301 1,778,301 0 0 0 0 1,778,301 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 823,739,510 819,500,247 74,491,069 266,168,283 5,475,464 271,643,747 547,856,500 66.85% ‐90.91% ‐22.05%
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 1,643 12,661 0 12,661 81,932 86.62% ‐98.26% ‐67.88%
514200 SALARY OF CLERICAL STAFF 2,555,776 2,555,776 84,688 860,112 0 860,112 1,695,665 66.35% ‐96.69% ‐19.23%
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 41,311 293,760 0 293,760 512,451 63.56% ‐94.88% ‐12.55%
516300 SCH NURSE/SPEC EDUC NURSE LPN 6,357,733 6,357,733 474,943 1,542,990 0 1,542,990 4,814,744 75.73% ‐92.53% ‐41.75%
516400 PHYS/OCCUP/SPEECH THERAPIST 213,173 213,173 0 29,816 0 29,816 183,357 86.01% ‐100.00% ‐66.43%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 942,371 942,371 74,343 226,294 0 226,294 716,077 75.99% ‐92.11% ‐42.37%
517200 ELEMENTARY COUNSELOR 9,883,535 9,883,535 1,498,271 3,205,238 0 3,205,238 6,678,296 67.57% ‐84.84% ‐22.17%
517300 SECONDARY COUNSELOR 12,364,933 12,498,339 1,096,044 5,389,363 0 5,389,363 7,108,976 56.88% ‐91.23% 3.49%
517400 SCHOOL PSYCHOLOGIST 5,785,820 5,785,820 312,693 980,353 0 980,353 4,805,467 83.06% ‐94.60% ‐59.33%
Page 2 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% 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
517600 SCHOOL SOCIAL WORKER 5,091,500 5,091,500 380,892 1,312,661 0 1,312,661 3,778,840 74.22% ‐92.52% ‐38.12%
517700 FAMILY SERVICES/PARENT COORD 2,182,444 2,182,444 204,090 883,746 0 883,746 1,298,698 59.51% ‐90.65% ‐2.82%
517800 GRADUATION COACH 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,076,450 2,187,628 141,064 762,850 0 762,850 1,424,777 65.13% ‐93.55% ‐16.31%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,591,368 12,771,475 642,727 2,223,320 0 2,223,320 10,548,155 82.59% ‐94.97% ‐58.22%
519900 OTHER SALARIES & COMPENSATION 1,738,628 1,738,628 1,640 39,696 0 39,696 1,698,932 97.72% ‐99.91% ‐94.52%
519910 EXTRA ACTIVITY SALARIES 45,000 45,000 0 0 0 0 45,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 10,966,590 11,067,313 843,759 2,823,949 0 2,823,949 8,243,364 74.48% ‐92.38% ‐38.76%
522000 FICA 0 0 3,989 12,547 0 12,547 (12,547) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,162,587 12,204,407 772,692 2,815,922 0 2,815,922 9,388,484 76.93% ‐93.67% ‐44.62%
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 1,636,099 151,420 556,400 0 556,400 1,079,699 65.99% ‐90.75% ‐18.38%
530000 PURCHASED PROF/TECH SERVICES 4,710,269 4,703,009 549,426 913,400 2,253,330 3,166,730 1,536,278 32.67% ‐88.32% ‐53.39%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 120,000 37,500 74,250 45,750 120,000 0 0.00% ‐68.75% 48.50%
533000 CONTRACTED SERV‐NURSING 0 0 0 0 0 0 0 NA NA NA
534000 PROFESSIONAL LEGAL SERVICES 168,300 168,300 0 17,500 0 17,500 150,800 89.60% ‐100.00% ‐75.04%
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 89,894 106,786 15,000 121,786 124,014 50.45% ‐63.43% 4.27%
544200 RENTAL OF EQUIPMENT & VEHICLES 4,050 4,050 0 21,876 0 21,876 (17,826) ‐440.15% ‐100.00% 1196.35%
544400 OTHER RENTALS 4,500 9,500 4,665 14,147 3,868 18,015 (8,515) ‐89.63% ‐50.89% 257.41%
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 2,350 2,549 5,950 70.01% ‐100.00% ‐94.38%
558000 TRAVEL ‐ EMPLOYEES 69,750 72,750 683 4,928 0 4,928 67,822 93.23% ‐99.06% ‐83.74%
559500 OTHER PURCHASED SERVICES 3,582 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 608,770 674,833 14,743 63,553 26,659 90,211 584,622 86.63% ‐97.82% ‐77.40%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 12,059 67,059 444 25,503 0 25,503 41,556 61.97% ‐99.34% ‐8.73%
561200 COMPUTER SOFTWARE 69,999 48,999 2,499 2,499 0 2,499 46,500 94.90% ‐94.90% ‐87.76%
561500 EXPENDABLE EQUIPMENT 3,775 3,775 0 3,038 0 3,038 737 19.51% ‐100.00% 93.17%
561600 EXPENDABLE COMPUTER EQUIPMENT 53,582 59,582 0 8,534 5,270 13,804 45,779 76.83% ‐100.00% ‐65.63%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 1,000 0 0 785 785 215 21.50% ‐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 1,950 5,281 20,316 25,597 32,293 55.78% ‐96.63% ‐78.10%
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 95,256,401 7,428,012 25,251,788 2,373,581 27,625,369 67,631,033 71.00% ‐92.20% ‐36.38%
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 4,115 10,054 0 10,054 5,028 33.34% ‐72.72% 59.99%
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 36,042 36,042 0 0 0 0 36,042 100.00% ‐100.00% ‐100.00%
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
516100 TECHNOLOGY SPECIALIST 0 0 0 0 0 NA NA NA
516400 PHYS/OCCUP/SPEECH THERAPIST 0 0 0 0 0 NA NA NA
517100 TEACHER SUPT SPEC/DIAG/AUDIO 0 0 0 0 0 0 0 NA NA NA
517300 SECONDARY COUNSELOR 145,604 145,604 0 145,604 (145,604) NA NA NA
517700 FAMILY SERVICES/PARENT COORD 42,564 42,564 20,746 74,832 0 74,832 (32,269) ‐75.81% ‐51.26% 321.95%
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,724,450 2,799,249 150,667 940,375 0 940,375 1,858,875 66.41% ‐94.62% ‐19.37%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,736,551 5,736,551 171,223 2,266,617 0 2,266,617 3,469,934 60.49% ‐97.02% ‐5.17%
519900 OTHER SALARIES & COMPENSATION 401,957 402,876 1,523 19,782 0 19,782 383,094 95.09% ‐99.62% ‐88.22%
519910 EXTRA ACTIVITY SALARIES 134,134 169,134 2,395 23,919 0 23,919 145,215 85.86% ‐98.58% ‐66.06%
521000 STATE HEALTH INSURANCE 1,134,000 1,134,000 95,642 360,646 0 360,646 773,354 68.20% ‐91.57% ‐23.67%
522000 FICA 0 0 3,710 12,541 0 12,541 (12,541) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,756,392 1,771,337 152,833 703,028 0 703,028 1,068,309 60.31% ‐91.37% ‐4.75%
Page 3 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% 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
529000 OTHER EMPLOYEE BENEFITS 241,387 241,387 5,377 60,212 0 60,212 181,175 75.06% ‐97.77% ‐40.13%
530000 PURCHASED PROF/TECH SERVICES 1,487,678 1,299,668 21,712 103,557 121,752 225,309 1,074,359 82.66% ‐98.33% ‐80.88%
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 286,272 279,659 0 0 70,572 70,572 209,087 74.77% ‐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% 140.00%
553000 COMMUNICATION 5,175 5,175 0 125 0 125 5,050 97.59% ‐100.00% ‐94.22%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,110,000 1,318,330 (468) 1,120,596 0 1,120,596 197,734 15.00% ‐100.04% 104.00%
558000 TRAVEL ‐ EMPLOYEES 299,500 296,107 2,065 38,749 280 39,029 257,077 86.82% ‐99.30% ‐68.59%
561000 SUPPLIES 257,514 385,955 6,632 67,354 21,975 89,328 296,627 76.86% ‐98.28% ‐58.12%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 55,323 66,773 1,588 15,112 11,035 26,147 40,626 60.84% ‐97.62% ‐45.69%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 673,279 627,909 84,344 245,689 32,201 277,890 350,019 55.74% ‐86.57% ‐6.09%
561600 EXPENDABLE COMPUTER EQUIPMENT 17,958 27,213 0 5,770 1,272 7,042 20,171 74.12% ‐100.00% ‐49.11%
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 48,802 48,274 3,750 9,868 12,078 21,946 26,328 54.54% ‐92.23% ‐50.94%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 154,985 120,485 0 (12) 0 (12) 120,497 100.01% ‐100.00% ‐100.02%
581000 DUES AND FEES 80,685 78,905 3,202 13,580 178 13,758 65,147 82.56% ‐95.94% ‐58.69%
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 17,809,831 876,660 6,264,982 271,343 6,536,324 11,273,506 63.30% ‐95.08% ‐15.57%
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% ‐96.69%
530000 PURCHASED PROF/TECH SERVICES 41,940 41,940 4,500 4,500 21,500 26,000 15,940 38.01% ‐89.27% ‐74.25%
558000 TRAVEL ‐ EMPLOYEES 18,500 24,500 1,904 2,605 0 2,605 21,895 89.37% ‐92.23% ‐74.48%
561000 SUPPLIES 3,375 5,619 0 0 0 0 5,619 100.00% ‐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 2,225 1,115 3,340 5,660 62.89% ‐100.00% ‐40.67%
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 1,050,423 6,404 9,946 22,615 32,561 1,017,863 96.90% ‐99.39% ‐97.73%
EDUCATIONAL MEDIA SERVICES 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 138,375 138,375 5,865 52,685 0 52,685 85,690 61.93% ‐95.76% ‐8.62%
516500 LIBRARIAN/MEDIA SPECIALIST 10,418,429 10,418,429 873,500 2,679,566 0 2,679,566 7,738,864 74.28% ‐91.62% ‐38.27%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNEL 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 357,496 357,496 0 0 0 0 357,496 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,728,000 1,728,000 168,735 513,145 0 513,145 1,214,855 70.30% ‐90.24% ‐28.73%
522000 FICA 0 0 246 809 0 809 (809) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,178,683 2,178,683 170,551 530,618 0 530,618 1,648,065 75.65% ‐92.17% ‐41.55%
525000 UNEMPLOYMENT COMPENSATION 938 938 0 0 0 0 938 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 289,213 289,213 35,560 109,649 0 109,649 179,564 62.09% ‐87.70% ‐9.01%
530000 PURCHASED PROF/TECH SERVICES 353,426 332,118 0 196,447 47,198 243,645 88,473 26.64% ‐100.00% 41.96%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 540 0 0 0 0 0 0 NA NA NA
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 184,674 9,469 119,654 6,682 126,336 58,338 31.59% ‐94.87% 55.50%
558000 TRAVEL ‐ EMPLOYEES 12,025 12,025 946 2,142 0 2,142 9,882 82.18% ‐92.14% ‐57.24%
561000 SUPPLIES 1,182,926 631,845 10,757 55,211 12,588 67,799 564,046 89.27% ‐98.30% ‐79.03%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 8,382 814 1,839 628 2,467 5,914 70.56% ‐90.29% ‐47.34%
561500 EXPENDABLE EQUIPMENT 4,050 20,231 1,042 6,825 2,008 8,833 11,398 56.34% ‐94.85% ‐19.04%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 15,148 425 5,115 2,982 8,098 7,050 46.54% ‐97.20% ‐18.95%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 1,663 400 400 1,263 1,663 0 0.03% ‐75.98% ‐42.35%
564200 BOOKS (OTHER THAN TEXTBOOKS) 100,586 487,857 8,515 94,969 54,478 149,447 338,410 69.37% ‐98.25% ‐53.28%
Page 4 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% 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 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 1,286,825 4,369,073 127,828 4,496,901 12,311,010 73.25% ‐92.34% ‐37.61%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 132,480 113,480 6,825 61,425 0 61,425 52,055 45.87% ‐93.99% 29.91%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 344,500 344,500 13,542 165,462 0 165,462 179,038 51.97% ‐96.07% 15.27%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,340,519 2,340,519 195,839 1,170,314 0 1,170,314 1,170,205 50.00% ‐91.63% 20.01%
514200 SALARY OF CLERICAL STAFF 8,372,762 8,438,279 511,578 2,904,383 0 2,904,383 5,533,896 65.58% ‐93.94% ‐17.39%
519000 OTHER MANAGEMENT PERSONNEL 2,060,027 2,060,027 26,333 332,526 0 332,526 1,727,501 83.86% ‐98.72% ‐61.26%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,533,659 3,872,548 19,797 267,706 0 267,706 3,604,842 93.09% ‐99.49% ‐83.41%
519900 OTHER SALARIES & COMPENSATION 338,001 338,001 13,261 47,209 0 47,209 290,792 86.03% ‐96.08% ‐66.48%
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 3,925,125 178,937 706,298 0 706,298 3,218,827 82.01% ‐95.44% ‐56.81%
522000 FICA 0 0 6,154 18,260 0 18,260 (18,260) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,410,457 3,410,457 152,003 949,025 0 949,025 2,461,431 72.17% ‐95.54% ‐33.22%
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 15,854 154,354 0 154,354 348,027 69.28% ‐96.84% ‐26.26%
530000 PURCHASED PROF/TECH SERVICES 1,476,283 1,942,863 68,560 211,191 282,129 493,320 1,449,543 74.61% ‐96.47% ‐73.91%
530002 OTHER COST‐BOARD LEGAL FEES ** 23,500,000 23,500,000 0 22,538,953 0 22,538,953 961,047 4.09% ‐100.00% 130.19%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 243,000 243,000 79 84,250 2,476 86,725 156,275 64.31% ‐99.97% ‐16.79%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 3,000,000 205,920 949,933 666,887 1,616,821 1,383,179 46.11% ‐93.14% ‐24.01%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 12,000 186 3,193 357 3,550 8,450 70.42% ‐98.45% ‐36.14%
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% ‐84.01%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 44,055 44,055 300 300 0 300 43,755 99.32% ‐99.32% ‐98.37%
558000 TRAVEL ‐ EMPLOYEES 26,324 31,324 0 8,181 0 8,181 23,143 73.88% ‐100.00% ‐37.32%
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% ‐91.40%
558024 TRAVEL‐BD MEMBER, S. JESTER 0 0 0 0 0 0 0 NA NA NA
558025 TRAVEL‐BD MEMBER, V. TURNER 7,200 7,200 203 562 0 562 6,638 92.20% ‐97.19% ‐81.28%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 7,200 7,200 20 1,610 0 1,610 5,590 77.64% ‐99.73% ‐46.33%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 7,200 7,200 476 476 0 476 6,724 93.39% ‐93.39% ‐84.13%
558028 TRAVEL‐BD MEMBER, A. HILL 7,200 7,200 20 20 0 20 7,180 99.73% ‐99.73% ‐99.35%
558029 TRAVEL‐BD MEMBER, D. PIERCE 7,200 7,200 181 602 0 602 6,598 91.63% ‐97.49% ‐79.92%
558030 TRAVEL‐BD MEMBER, W. MCGINNISS 0 7,200 233 404 0 404 6,796 94.38% ‐96.77% ‐86.52%
558099 TRAVEL‐ANNUAL BOARD RETREAT 25,200 44,200 3,602 22,218 0 22,218 21,982 49.73% ‐91.85% 20.64%
561000 SUPPLIES 345,346 316,346 22,332 54,242 21,735 75,976 240,370 75.98% ‐92.94% ‐58.85%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 16,650 16,650 806 7,702 10,990 18,692 (2,042) ‐12.27% ‐95.16% 11.03%
561200 COMPUTER SOFTWARE 109,381 96,381 634 5,010 1 5,011 91,369 94.80% ‐99.34% ‐87.52%
561500 EXPENDABLE EQUIPMENT 80,050 80,550 0 400 0 400 80,150 99.50% ‐100.00% ‐98.81%
561600 EXPENDABLE COMPUTER EQUIPMENT 36,270 37,770 1,554 2,094 0 2,094 35,676 94.46% ‐95.89% ‐86.69%
564200 BOOKS (OTHER THAN TEXTBOOKS) 450 2,450 1,363 1,363 0 1,363 1,087 44.37% ‐44.37% 33.52%
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 0 88,994 1,019 90,013 31,538 25.95% ‐100.00% 75.72%
589000 OTHER EXPENDITURES 9,400,000 7,795,665 0 0 0 0 7,795,665 100.00% ‐100.00% ‐100.00%
GENERAL ADMINISTRATION Total 63,460,020 62,735,146 1,446,587 30,759,348 985,594 31,744,942 30,990,204 49.40% ‐97.69% 17.67%
SCHOOL ADMINISTRATION 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 NA NA NA
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
Page 5 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% 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
513000 PRINCIPAL 16,784,920 16,784,920 973,859 7,491,137 0 7,491,137 9,293,783 55.37% ‐94.20% 7.11%
513100 ASSISTANT PRINCIPAL 25,962,701 25,962,701 2,161,785 8,637,871 0 8,637,871 17,324,830 66.73% ‐91.67% ‐20.15%
514200 SALARY OF CLERICAL STAFF 15,033,089 15,033,089 984,881 5,313,182 0 5,313,182 9,719,907 64.66% ‐93.45% ‐15.18%
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 4,227 38,039 0 38,039 (38,039) 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% ‐99.53%
521000 STATE HEALTH INSURANCE 9,895,500 9,895,500 764,815 3,310,746 0 3,310,746 6,584,754 66.54% ‐92.27% ‐19.70%
522000 FICA 0 0 12,016 39,150 0 39,150 (39,150) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 11,899,915 11,899,915 776,728 4,048,944 0 4,048,944 7,850,972 65.98% ‐93.47% ‐18.34%
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 1,531,189 127,331 741,325 0 741,325 789,864 51.58% ‐91.68% 16.20%
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% ‐32.63%
561500 EXPENDABLE EQUIPMENT 76,500 46,500 432 654 0 654 45,846 98.59% ‐99.07% ‐96.63%
561600 EXPENDABLE COMPUTER EQUIPMENT 4,500 20,500 0 11,778 7,650 19,428 1,072 5.23% ‐100.00% 37.89%
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 5,806,073 29,637,688 7,650 29,645,338 54,276,775 64.68% ‐93.08% ‐15.24%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 287,648 287,648 13,402 106,080 0 106,080 181,569 63.12% ‐95.34% ‐11.49%
514800 ACCOUNTANT 3,967,540 4,389,322 124,051 1,221,260 0 1,221,260 3,168,062 72.18% ‐97.17% ‐33.22%
518100 MAINT PERSONNEL‐TRANS MECHANIC 120,130 120,130 21,546 98,343 0 98,343 21,787 18.14% ‐82.06% 96.47%
519000 OTHER MANAGEMENT PERSONNEL 1,840,916 1,840,916 90,599 658,731 0 658,731 1,182,184 64.22% ‐95.08% ‐14.12%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,230,856 1,230,856 49,979 413,194 0 413,194 817,662 66.43% ‐95.94% ‐19.43%
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 64,376 317,067 0 317,067 1,005,933 76.03% ‐95.13% ‐42.48%
522000 FICA 0 0 3,690 11,615 0 11,615 (11,615) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,537,929 1,537,929 55,673 482,243 0 482,243 1,055,686 68.64% ‐96.38% ‐24.74%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 1,534 4,602 0 4,602 (4,602) 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 1,054 3,163 0 3,163 (3,163) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 204,226 204,226 2,840 80,003 0 80,003 124,223 60.83% ‐98.61% ‐5.98%
530000 PURCHASED PROF/TECH SERVICES 3,422,400 4,447,280 43,104 1,054,421 1,248,866 2,303,287 2,143,993 48.21% ‐99.03% ‐43.10%
530010 PURCHASED SERVICES‐OTHER FEES 76,820 54,088 0 0 0 0 54,088 100.00% ‐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 1,519 459,995 11 460,006 1,606,618 77.74% ‐99.93% ‐46.58%
553000 COMMUNICATION 14,400 14,400 0 4,452 468 4,919 9,481 65.84% ‐100.00% ‐25.80%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 8,750 0 8,750 0 8,750 0 0.00% ‐100.00% 140.00%
558000 TRAVEL ‐ EMPLOYEES 124,691 124,691 3,044 6,452 0 6,452 118,240 94.83% ‐97.56% ‐87.58%
561000 SUPPLIES 38,480 47,480 358 22,079 10,069 32,148 15,332 32.29% ‐99.25% 11.60%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 10,000 12,900 380 3,827 2,460 6,287 6,613 51.26% ‐97.06% ‐28.81%
561200 COMPUTER SOFTWARE 418,582 388,632 0 0 14,650 14,650 373,982 96.23% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 12,800 12,800 0 1,524 1,804 3,327 9,473 74.00% ‐100.00% ‐71.43%
561600 EXPENDABLE COMPUTER EQUIPMENT 1,800 19,532 298 848 10,656 11,504 8,028 41.10% ‐98.47% ‐89.58%
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 2,867 15,159 4,250 19,409 8,874,218 99.78% ‐99.97% ‐99.59%
583000 INTEREST 0 0 0 0 0 NA NA NA
589000 OTHER EXPENDITURES 900,000 900,000 0 0 0 0 900,000 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ BUSINESS Total 27,492,239 28,359,200 480,314 4,973,806 1,293,984 6,267,789 22,091,411 77.90% ‐98.31% ‐57.91%
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 1,049,070 6,894,405 0 6,894,405 15,675,687 69.45% ‐95.35% ‐26.69%
518600 CUSTODIAL PERSONNEL 29,550,733 29,550,733 1,073,503 8,879,643 0 8,879,643 20,671,090 69.95% ‐96.37% ‐27.88%
519000 OTHER MANAGEMENT PERSONNEL 5,963,289 6,388,663 188,577 1,555,794 0 1,555,794 4,832,869 75.65% ‐97.05% ‐41.55%
519100 OTHER ADMINISTRATIVE PERSONNEL 4,165,710 4,599,040 348,159 1,753,515 1,164 1,754,679 2,844,361 61.85% ‐92.43% ‐8.49%
519900 OTHER SALARIES & COMPENSATION 1,893,708 1,893,708 146,905 670,803 0 670,803 1,222,905 64.58% ‐92.24% ‐14.99%
Page 6 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
519910 EXTRA ACTIVITY SALARIES 0 0 0 2,836 0 2,836 (2,836) NA NA NA
521000 STATE HEALTH INSURANCE 18,785,250 18,680,848 691,964 3,317,856 0 3,317,856 15,362,991 82.24% ‐96.30% ‐57.37%
522000 FICA 0 0 25,468 76,418 0 76,418 (76,418) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,828,052 12,733,659 304,079 1,918,149 0 1,918,149 10,815,510 84.94% ‐97.61% ‐63.85%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 953 2,849 0 2,849 (2,849) 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 81,362 237,528 0 237,528 (237,528) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,707,418 1,707,418 40,811 839,474 0 839,474 867,944 50.83% ‐97.61% 18.00%
530000 PURCHASED PROF/TECH SERVICES 1,768,963 1,943,255 7,033 513,011 496,181 1,009,192 934,064 48.07% ‐99.64% ‐36.64%
530001 ARCHITECT/ENGINEER 0 0 0 0 0 0 0 NA NA NA
530011 OTHER COST/CONTRACTS(WATER FOG 550,000 550,000 0 0 0 0 550,000 100.00% ‐100.00% ‐100.00%
530012 OTHER COST‐ FIRE LIFE SAFETY 800,000 800,000 0 0 0 0 800,000 100.00% ‐100.00% ‐100.00%
530013 OTHER COST/GREEN CLEANING 0 0 0 0 0 0 0 NA NA NA
530014 OTHER COST/ OPERATIONS 0 0 0 0 0 0 0 NA NA NA
530015 OTHER/OUTSIDE RESOURCES‐CONSUL 0 0 0 0 0 0 0 NA NA NA
541000 WATER‐SEWER & CLEANING SERVIC 5,427,000 6,237,000 188,295 2,312,997 3,337,458 5,650,456 586,545 9.40% ‐96.98% ‐11.00%
541001 HAZMAT/ABATEMENT 1,670,000 1,670,000 0 5,201 50,638 55,839 1,614,161 96.66% ‐100.00% ‐99.25%
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 10,369,500 845,916 4,564,279 4,275,904 8,840,183 1,529,317 14.75% ‐91.84% 5.64%
543001 MAINTENANCE‐BUILDING‐REGION 1 300,000 300,000 39,240 84,286 0 84,286 215,714 71.90% ‐86.92% ‐32.57%
543002 MAINTENANCE‐BUILDING‐REGION 2 300,000 300,000 69,459 135,374 25,688 161,062 138,938 46.31% ‐76.85% 8.30%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 19,998 41,734 1,190 42,924 257,076 85.69% ‐93.33% ‐66.61%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 19,198 114,720 6,194 120,914 179,086 59.70% ‐93.60% ‐8.22%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 300,000 18,395 66,387 5,158 71,546 228,454 76.15% ‐93.87% ‐46.89%
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 16,746 74,701 10,673 85,374 214,626 71.54% ‐94.42% ‐40.24%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 13,050 35,004 19,001 54,005 245,995 82.00% ‐95.65% ‐72.00%
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 21,503,000 4,500 1,840,713 642,725 2,483,438 19,019,562 88.45% ‐99.98% ‐79.46%
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% ‐93.20%
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 73,395 133,395 0 133,395 3,366,605 96.19% ‐97.90% ‐90.85%
543013 SUPT. DEFERRED MAINTENANCE 8,000,000 8,000,000 487,545 3,922,512 3,498,149 7,420,662 579,338 7.24% ‐93.91% 17.68%
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% ‐64.58%
544200 RENTAL OF EQUIPMENT & VEHICLES 2,202,500 2,202,500 157,760 671,072 211,725 882,797 1,319,703 59.92% ‐92.84% ‐26.88%
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% 140.96%
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% 136.27%
553000 COMMUNICATION 35,820 35,820 522 1,562 299 1,861 33,959 94.81% ‐98.54% ‐89.53%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 3,000 0 1,300 0 1,300 1,700 56.67% ‐100.00% 4.00%
558000 TRAVEL ‐ EMPLOYEES 380,000 430,000 4,585 46,597 0 46,597 383,403 89.16% ‐98.93% ‐73.99%
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 4,702,000 448,717 1,091,658 904,687 1,996,345 2,705,655 57.54% ‐90.46% ‐44.28%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 47,700 47,200 0 2,644 361 3,004 44,196 93.63% ‐100.00% ‐86.56%
561200 COMPUTER SOFTWARE 40,770 437,770 0 397,000 0 397,000 40,770 9.31% ‐100.00% 117.65%
561500 EXPENDABLE EQUIPMENT 3,929,500 4,529,500 423,743 1,939,161 2,134,493 4,073,653 455,847 10.06% ‐90.64% 2.75%
561600 EXPENDABLE COMPUTER EQUIPMENT 40,500 42,300 2,374 9,640 7,909 17,549 24,751 58.51% ‐94.39% ‐45.30%
562000 ENERGY / ELECTRICITY 22,500,000 22,500,000 3,366,328 8,718,087 10,475,202 19,193,289 3,306,711 14.70% ‐85.04% ‐7.01%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 116,771 587,781 1,612,219 2,200,000 300,000 12.00% ‐95.33% ‐43.57%
562003 ENERGY‐REFUNDS/REBATES 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 9,000 9,000 0 0 0 0 9,000 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 2,225,000 2,975,000 35,794 164,559 385,408 549,967 2,425,033 81.51% ‐98.80% ‐86.72%
Page 7 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% 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
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 600,000 0 258,880 390,745 649,625 (49,625) ‐8.27% ‐100.00% 3.55%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,628,000 7,114,000 157,275 893,020 679,534 1,572,554 5,541,446 77.89% ‐97.79% ‐69.87%
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 12,696 12,696 27,545 40,241 409,759 91.06% ‐97.18% ‐93.23%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 2,880,000 1,885,165 0 48,240 864,561 912,801 972,364 51.58% ‐100.00% ‐93.86%
581000 DUES AND FEES 148,500 147,500 3,950 20,392 660 21,051 126,449 85.73% ‐97.32% ‐66.82%
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 221,490,060 221,942,556 10,484,135 59,787,135 30,932,504 90,719,639 131,222,917 59.12% ‐95.28% ‐35.35%
STUDENT TRANSPORTATION SERVICE 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 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 1,937,474 6,353,664 0 6,353,664 16,511,049 72.21% ‐91.53% ‐33.31%
518100 MAINT PERSONNEL‐TRANS MECHANIC 6,352,581 6,352,581 1,583,681 7,068,937 0 7,068,937 (716,356) ‐11.28% ‐75.07% 167.06%
519000 OTHER MANAGEMENT PERSONNEL 1,724,068 1,897,773 74,364 1,004,050 0 1,004,050 893,723 47.09% ‐96.08% 26.98%
519100 OTHER ADMINISTRATIVE PERSONNEL 186,456 186,456 7,860 54,441 0 54,441 132,015 70.80% ‐95.78% ‐29.93%
519900 OTHER SALARIES & COMPENSATION 1,015,507 1,015,507 2,695 12,785 0 12,785 1,002,722 98.74% ‐99.73% ‐96.98%
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 13,986,000 479,105 1,617,495 0 1,617,495 12,368,505 88.43% ‐96.57% ‐72.24%
522000 FICA 0 0 3,789 12,395 0 12,395 (12,395) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 6,295,608 6,295,608 71,340 573,538 0 573,538 5,722,070 90.89% ‐98.87% ‐78.14%
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 0 605 1,158 0 1,158 (1,158) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 890,627 890,627 239,966 911,861 0 911,861 (21,234) ‐2.38% ‐73.06% 145.72%
530000 PURCHASED PROF/TECH SERVICES 1,811,630 1,787,320 0 19,494 179,910 199,404 1,587,916 88.84% ‐100.00% ‐97.38%
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 0 (24,338) 6,556 (17,782) 1,806,514 100.99% ‐100.00% ‐103.27%
551900 STUD TRANSP PURCHASED‐OTH SRCE 832,500 1,168,964 159,741 293,856 472,510 766,366 402,598 34.44% ‐86.33% ‐39.67%
553000 COMMUNICATION 167,850 167,850 337 1,986 6,469 8,455 159,395 94.96% ‐99.80% ‐97.16%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 26,550 26,550 10,070 10,070 0 10,070 16,480 62.07% ‐62.07% ‐8.97%
558000 TRAVEL ‐ EMPLOYEES 130,500 129,815 12,086 28,811 0 28,811 101,004 77.81% ‐90.69% ‐46.74%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 517,504 514,429 1,499 60,418 328,619 389,036 125,393 24.38% ‐99.71% ‐71.81%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 2,110 0 1,727 0 1,727 383 18.14% ‐100.00% 96.46%
561200 COMPUTER SOFTWARE 884,750 884,750 0 68,323 0 68,323 816,427 92.28% ‐100.00% ‐81.47%
561500 EXPENDABLE EQUIPMENT 5,535,404 5,719,932 51,306 1,766,277 1,766,201 3,532,479 2,187,454 38.24% ‐99.10% ‐25.89%
561600 EXPENDABLE COMPUTER EQUIPMENT 66,400 66,400 140 1,743 6,456 8,198 58,202 87.65% ‐99.79% ‐93.70%
562000 ENERGY / ELECTRICITY 7,290,000 7,290,800 841,298 2,694,582 2,209,639 4,904,221 2,386,579 32.73% ‐88.46% ‐11.30%
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% 9.25%
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 3,215 12,981 4,176 17,157 134,793 88.71% ‐97.88% ‐79.50%
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 80,400,891 5,480,573 23,279,922 7,390,330 30,670,252 49,730,638 61.85% ‐93.18% ‐30.51%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 853,354 853,354 61,660 305,134 0 305,134 548,219 64.24% ‐92.77% ‐14.18%
511600 PROF DEVELOPMENT STIPENDS 0 0 0 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 63,026 553,437 0 553,437 1,005,497 64.50% ‐95.96% ‐14.80%
514300 RESEARCH PERSONNEL 0 0 5,159 15,478 0 15,478 (15,478) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 3,278,491 3,374,193 122,084 1,029,759 0 1,029,759 2,344,435 69.48% ‐96.38% ‐26.76%
519100 OTHER ADMINISTRATIVE PERSONNEL 12,540,690 13,523,014 477,834 4,283,672 0 4,283,672 9,239,343 68.32% ‐96.47% ‐23.98%
519900 OTHER SALARIES & COMPENSATION 611,260 611,260 22,282 250,957 0 250,957 360,304 58.94% ‐96.35% ‐1.47%
Page 8 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
519910 EXTRA ACTIVITY SALARIES 0 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 2,614,950 2,628,450 154,976 798,204 0 798,204 1,830,246 69.63% ‐94.10% ‐27.12%
522000 FICA 0 0 8,189 26,001 0 26,001 (26,001) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,519,321 3,531,409 130,081 1,126,613 0 1,126,613 2,404,795 68.10% ‐96.32% ‐23.43%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 5,368 37,749 0 37,749 (37,749) 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 10,256 199,836 0 199,836 359,200 64.25% ‐98.17% ‐14.21%
530000 PURCHASED PROF/TECH SERVICES 1,028,904 3,211,172 39,937 1,853,831 924,740 2,778,571 432,601 13.47% ‐98.76% 38.55%
530070 ADA‐PURCHASED PROF/TECH SERVIC 54,000 54,000 0 1,515 6,555 8,070 45,930 85.05% ‐100.00% ‐93.27%
543000 REPAIR & MAINTENANCE SERVICE 0 0 795 795 0 795 (795) NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 1,811,457 2,020,256 360 876,834 1,120,700 1,997,534 22,722 1.12% ‐99.98% 4.17%
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 2,643,532 111,054 561,231 702,243 1,263,474 1,380,058 52.21% ‐95.80% ‐49.05%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,134 29,232 2,469 5,956 0 5,956 23,276 79.62% ‐91.55% ‐51.10%
558000 TRAVEL ‐ EMPLOYEES 189,000 189,000 5,987 21,829 299 22,128 166,872 88.29% ‐96.83% ‐72.28%
561000 SUPPLIES 588,190 586,590 6,901 50,523 44,971 95,494 491,096 83.72% ‐98.82% ‐79.33%
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% 68.48%
561200 COMPUTER SOFTWARE 586,460 586,460 0 344,542 0 344,542 241,918 41.25% ‐100.00% 41.00%
561500 EXPENDABLE EQUIPMENT 119,700 123,550 2,205 5,858 6,487 12,344 111,206 90.01% ‐98.22% ‐88.62%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 37,620 38,520 40 3,636 18,824 22,460 16,060 41.69% ‐99.90% ‐77.34%
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% ‐34.46%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 279,782 285,632 3,206 46,433 15,052 61,485 224,147 78.47% ‐98.88% ‐60.99%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 33,141,661 36,647,178 1,233,870 12,427,705 2,849,305 15,277,010 21,370,168 58.31% ‐96.63% ‐18.61%
OTHER SUPPORT SERVICES 514200 SALARY OF CLERICAL STAFF 38,509 38,509 0 0 0 0 38,509 100.00% ‐100.00% ‐100.00%
517700 FAMILY SERVICES/PARENT COORD 0 0 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 1,201,030 125,133 380,243 0 380,243 820,787 68.34% ‐89.58% ‐24.02%
521000 STATE HEALTH INSURANCE 13,500 13,500 1,474 8,104 0 8,104 5,396 39.97% ‐89.08% 44.07%
522000 FICA 0 0 169 417 0 417 (417) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 7,963 7,963 2,539 10,356 0 10,356 (2,393) ‐30.05% ‐68.11% 212.13%
527000 ON BEHALF PAYMENTS 14,000 14,000 0 0 0 0 14,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 127,888 127,888 8,777 27,976 0 27,976 99,912 78.12% ‐93.14% ‐47.50%
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%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 0 0 0 0 NA NA NA
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 3,259,791 138,091 449,106 0 449,106 2,810,684 86.22% ‐95.76% ‐66.93%
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% ‐96.56%
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 56,539 56,539 0 56,539 (56,539) NA NA NA
521000 STATE HEALTH INSURANCE 13,500 13,500 8,550 8,550 0 8,550 4,950 36.67% ‐36.67% 52.00%
522000 FICA 0 0 788 788 0 788 (788) NA NA NA
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 65,877 65,877 0 65,877 (4,205) ‐6.82% 6.82% 156.36%
Page 9 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% 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
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
571000 LAND ACQUISITION & DEVELOPMENT 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 0 0 0 0 0 0 0 NA NA NA
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS 589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
593000 OPERATING TRANSFER TO OTH FUND 8,341,294 8,341,294 0 618,766 0 618,766 7,722,528 92.58% ‐100.00% ‐82.20%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 8,341,294 8,341,294 0 618,766 0 618,766 7,722,528 92.58% ‐100.00% ‐82.20%
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 1,476,429,653 109,224,491 464,068,223 51,730,197 515,798,420 960,631,234 65.06% ‐92.60% ‐24.56%
** Gold Case Payment $22,500,000
Page 10 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
LOCAL REVENUES 412200 DONATIONS 50,500 50,500 0 0 0 0 50,500 100.00% ‐100.00% ‐100.00%
413100 TUITION FROM INDIVIDUALS 0 0 0 0 0 0 0 NA NA NA
413500 SUMMER SCHOOL TUITION 5,650 5,650 0 0 0 0 5,650 100.00% ‐100.00% ‐100.00%
414000 TRANSPORTATION FEES 0 0 0 0 0 0 0 NA NA NA
419200 CONTRIBUTIONS‐PRIVATE SOURCES 1,800 16,800 0 0 0 0 16,800 100.00% ‐100.00% ‐100.00%
419950 OTHER LOCAL REVENUES 10,333,168 10,323,689 (330) 9,750,466 0 9,750,466 573,223 5.55% ‐100.00% 126.67%
419951 10% ‐ OTHER LOCAL REVENUES 412,268 412,268 0 82,144 0 82,144 330,124 80.08% ‐100.00% ‐52.18%
413200 TUITION ‐ OTHER GEORGIA LUAS 0 0 0 0 0 0 0 NA NA NA
413400 TUITION FROM OTHER SOURCES 0 0 0 0 0 NA NA NA
412100 CONCESSION SALES 0 0 0 0 0 0 0 NA NA NA
412150 CLUB DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
412250 FUNDRAISING/MISC. SALES 0 0 0 0 0 0 0 NA NA NA
412300 GATE RECEIPTS 0 0 0 0 0 0 0 NA NA NA
417000 STUDENT ACTIVITIES‐CENTRALIZED 0 0 0 0 0 0 0 NA NA NA
418000 COMMUNITY SERVICE ACTIVITIES 0 0 0 0 0 0 0 NA NA NA
419100 RENTAL OF PROPERTY 0 0 0 0 0 0 0 NA NA NA
419850 STUDENT SUPPLY FEES 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 10,803,386 10,808,907 (330) 9,832,610 0 9,832,610 976,297 9.03% ‐100.00% 118.32%
INTEREST 415000 INVESTMENT INCOME 0 0 0 5,314 0 5,314 (5,314) NA NA NA
INTEREST Total 0 0 0 5,314 0 5,314 (5,314) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 13,374,640 13,494,640 0 4,374,918 0 4,374,918 9,119,722 67.58% ‐100.00% ‐22.19%
438000 OTHER GRANTS FROM GEORGIA DOE 1,648,756 2,237,684 0 793,010 0 793,010 1,444,674 64.56% ‐100.00% ‐14.95%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 15,023,396 15,732,324 0 5,167,929 0 5,167,929 10,564,395 67.15% ‐100.00% ‐21.16%
FEDERAL SOURCES 445200 OTH FED GRANTS THRU GA DOE 239,005,625 258,794,834 0 19,500,500 0 19,500,500 239,294,333 92.46% ‐100.00% ‐81.92%
445300 ALL OTHER FEDERAL GRANTS 7,135,917 7,145,417 0 603,867 0 603,867 6,541,549 91.55% ‐100.00% ‐79.72%
445350 CARES ACT‐ESSER 359,646,918 550,696,083 0 28,416,059 0 28,416,059 522,280,024 94.84% ‐100.00% ‐87.62%
449950 REV ‐ FED SRCES NOT CLASSIFIED 332,968 1,107,151 0 0 0 0 1,107,151 100.00% ‐100.00% ‐100.00%
443000 CAT GRANTS ‐ DIRECT FED GOVT 677,673 677,673 0 0 0 0 677,673 100.00% ‐100.00% ‐100.00%
445210 OTH FED GRANTS THRU GDOE‐ARRA 0 0 0 0 0 NA NA NA
FEDERAL SOURCES Total 606,799,100 818,421,157 0 48,520,427 0 48,520,427 769,900,730 94.07% ‐100.00% ‐85.77%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 597,867 597,867 0 700,910 0 700,910 (103,042) ‐17.23% ‐100.00% 181.36%
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 597,867 597,867 0 700,910 0 700,910 (103,042) ‐17.23% ‐100.00% 181.36%
TOTAL REVENUE 633,223,749 845,560,255 (330) 64,227,189 0 64,227,189 781,333,067 92.40% ‐100.00% ‐81.77%
INSTRUCTION 511000 TEACHERS 15,962,487 23,800,658 1,755,075 4,806,051 149 4,806,201 18,994,458 79.81% ‐92.63% ‐51.54%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 160,849 107,060 2,041 21,370 0 21,370 85,690 80.04% ‐98.09% ‐52.10%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS (350,478) (315,773) 4,669 4,669 0 4,669 (320,442) 101.48% ‐101.48% ‐103.55%
511600 PROF DEVELOPMENT STIPENDS 138,500 (15,000) 0 0 0 0 (15,000) 100.00% ‐100.00% ‐100.00%
511700 EXTENDED YEAR 3,879,166 4,260,247 493 333,131 0 333,131 3,927,117 92.18% ‐99.99% ‐81.23%
511800 ART ‐ MUSIC ‐ PE 36,979 65,652 3,117 9,351 0 9,351 56,301 85.76% ‐95.25% ‐65.82%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 9,739,375 11,433,782 413,538 1,514,960 0 1,514,960 9,918,823 86.75% ‐96.38% ‐68.20%
514500 INTERPRETER 80,426 342,995 33,799 103,706 0 103,706 239,289 69.76% ‐90.15% ‐27.44%
516100 TECHNOLOGY SPECIALIST 317,046 317,046 15,326 45,977 0 45,977 271,069 85.50% ‐95.17% ‐65.20%
516300 SCH NURSE/SPEC EDUC NURSE LPN 0 0 0 0 0 0 0 NA NA NA
516400 PHYS/OCCUP/SPEECH THERAPIST 262,625 389,337 0 0 0 0 389,337 100.00% ‐100.00% ‐100.00%
517200 ELEMENTARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 5,734 1,138,536 0 1,138,536 (1,138,536) NA NA NA
519900 OTHER SALARIES & COMPENSATION 29,178,596 76,517,677 103,674 17,019,089 0 17,019,089 59,498,588 77.76% ‐99.86% ‐46.62%
519910 EXTRA ACTIVITY SALARIES 110,349 110,349 0 62,433 0 62,433 47,916 43.42% ‐100.00% 35.79%
520000 EMPLOYEE BENEFITS 4,223,123 4,240,042 0 0 0 0 4,240,042 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 6,474,549 14,796,291 387,346 1,139,574 0 1,139,574 13,656,717 92.30% ‐97.38% ‐81.52%
Page 11 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% 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
522000 FICA 0 0 431 766 0 766 (766) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,693,526 17,526,050 335,119 1,507,581 0 1,507,581 16,018,468 91.40% ‐98.09% ‐79.36%
529000 OTHER EMPLOYEE BENEFITS 1,178,672 4,550,180 78,817 706,838 0 706,838 3,843,342 84.47% ‐98.27% ‐62.72%
530000 PURCHASED PROF/TECH SERVICES 38,388,132 8,448,390 61,776 230,672 327,757 558,429 7,889,961 93.39% ‐99.27% ‐93.45%
532100 CONTRACTED SERV‐TEACHERS 2,358,069 10,591,118 367,274 952,130 168,988 1,121,118 9,470,000 89.41% ‐96.53% ‐78.42%
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 24,605 9,525 0 0 0 0 9,525 100.00% ‐100.00% ‐100.00%
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 501,811 1,119,050 0 0 0 0 1,119,050 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 13,750,695 15,847,514 745,752 1,654,823 1,390,471 3,045,294 12,802,220 80.78% ‐95.29% ‐74.94%
556100 TUITION TO OTHER GEORGIA LUAS 250 250 0 0 0 0 250 100.00% ‐100.00% ‐100.00%
556300 TUITION TO PRIVATE SOURCES 0 0 0 0 0 0 0 NA NA NA
556900 OTHER TUITION 4,000 4,000 0 0 0 0 4,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 500,383 236,120 17,456 40,713 0 40,713 195,408 82.76% ‐92.61% ‐58.62%
559500 OTHER PURCHASED SERVICES 68,846 40,846 0 9,958 0 9,958 30,888 75.62% ‐100.00% ‐41.49%
561000 SUPPLIES 23,873,361 16,423,629 107,326 1,466,101 497,338 1,963,439 14,460,190 88.05% ‐99.35% ‐78.58%
561099 SURPLUS 4,313,026 4,392,183 112,500 112,500 0 112,500 4,279,683 97.44% ‐97.44% ‐93.85%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 1,029,834 1,093,439 4,891 107,608 60,268 167,876 925,563 84.65% ‐99.55% ‐76.38%
561200 COMPUTER SOFTWARE 837,632 562,376 7,622 40,103 21,000 61,103 501,272 89.13% ‐98.64% ‐82.89%
561500 EXPENDABLE EQUIPMENT 5,670,009 9,199,841 20,131 523,313 279,388 802,701 8,397,140 91.27% ‐99.78% ‐86.35%
561600 EXPENDABLE COMPUTER EQUIPMEN 4,152,354 33,410,013 32,750 735,933 3,199,257 3,935,190 29,474,823 88.22% ‐99.90% ‐94.71%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 5,900 4,673,446 0 3,593,803 0 3,593,803 1,079,642 23.10% ‐100.00% 84.56%
564100 TEXTBOOKS ‐ PRINTED 11,352,784 24,020,701 0 14,025,385 2,678 14,028,064 9,992,637 41.60% ‐100.00% 40.13%
564200 BOOKS (OTHER THAN TEXTBOOKS) 3,539,309 5,920,368 2,330 149,238 77,197 226,435 5,693,933 96.18% ‐99.96% ‐93.95%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 591,366 453,859 0 59,375 1,230 60,605 393,254 86.65% ‐100.00% ‐68.60%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 293,532 284,615 0 289,480 0 289,480 (4,865) ‐1.71% ‐100.00% 144.10%
581000 DUES AND FEES 174,493 93,359 0 10,350 11,450 21,800 71,560 76.65% ‐100.00% ‐73.39%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 186,966,180 295,409,236 4,618,985 52,415,518 6,037,172 58,452,690 236,956,546 80.21% ‐98.44% ‐57.42%
PUPIL SERVICES 511000 TEACHERS 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 1,643 1,203 2,075 0 2,075 (433) ‐26.33% ‐26.79% 203.20%
511600 PROF DEVELOPMENT STIPENDS 288,000 577,960 0 246,000 0 246,000 331,960 57.44% ‐100.00% 2.15%
514000 AIDES AND PARAPROFESSIONALS (2,123) (2,123) 19,255 57,106 0 57,106 (59,229) 2789.45% ‐1006.84% ‐6554.68%
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 57,317 58,322 6,446 19,338 0 19,338 38,984 66.84% ‐88.95% ‐20.42%
516400 PHYS/OCCUP/SPEECH THERAPIST 127,236 0 0 0 0 0 0 NA NA NA
516500 LIBRARIAN/MEDIA SPECIALIST 0 0 0 0 0 0 0 NA NA NA
517100 TEACHER SUPT SPEC/DIAG/AUDIO 958,110 1,199,650 89,845 300,826 0 300,826 898,824 74.92% ‐92.51% ‐39.82%
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 (26,269) 59,547 0 0 0 0 59,547 100.00% ‐100.00% ‐100.00%
517600 SCHOOL SOCIAL WORKER 7,203 100,149 11,787 35,360 0 35,360 64,788 64.69% ‐88.23% ‐15.26%
517700 FAMILY SERVICES/PARENT COORD 2,466,833 2,814,364 62,434 332,111 0 332,111 2,482,253 88.20% ‐97.78% ‐71.68%
517900 REHABILITATION COUNSELOR 845,619 845,619 0 0 0 0 845,619 100.00% ‐100.00% ‐100.00%
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 187,512 (70,658) 19,532 96,354 0 96,354 (167,012) 236.37% ‐127.64% ‐427.28%
519100 OTHER ADMINISTRATIVE PERSONNE 7,709,201 15,117,316 15,951 61,960 0 61,960 15,055,356 99.59% ‐99.89% ‐99.02%
519900 OTHER SALARIES & COMPENSATION 4,212,510 19,390,535 983,643 4,798,143 0 4,798,143 14,592,393 75.26% ‐94.93% ‐40.61%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
520000 EMPLOYEE BENEFITS 819,388 877,352 0 0 0 0 877,352 100.00% ‐100.00% ‐100.00%
Page 12 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
521000 STATE HEALTH INSURANCE 1,871,481 3,795,597 217,290 658,518 0 658,518 3,137,080 82.65% ‐94.28% ‐58.36%
522000 FICA 0 0 453 1,416 0 1,416 (1,416) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,235,595 3,841,787 224,571 744,014 0 744,014 3,097,773 80.63% ‐94.15% ‐53.52%
528000 BENEFIT IN LIEU OF SOCIAL SECU 4,972 4,972 0 0 0 0 4,972 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 475,447 1,225,002 43,853 198,241 0 198,241 1,026,760 83.82% ‐96.42% ‐61.16%
530000 PURCHASED PROF/TECH SERVICES 49,155,530 27,178,263 154,071 1,210,545 195,000 1,405,545 25,772,718 94.83% ‐99.43% ‐89.31%
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 145,077 146,066 4,723 4,976 17,147 22,123 123,943 84.85% ‐96.77% ‐91.82%
553200 COMMUNICATION‐WEB SUBSCRPT/L 1,765,970 4,112,383 0 678,990 13,122 692,112 3,420,270 83.17% ‐100.00% ‐60.37%
558000 TRAVEL ‐ EMPLOYEES 107,019 133,889 164 739 0 739 133,150 99.45% ‐99.88% ‐98.68%
559500 OTHER PURCHASED SERVICES (38,454) (31,531) 0 0 0 0 (31,531) 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 1,640,830 2,246,235 2,417 486,619 59,284 545,904 1,700,331 75.70% ‐99.89% ‐48.01%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 24,438 28,428 0 6,209 0 6,209 22,219 78.16% ‐100.00% ‐47.58%
561200 COMPUTER SOFTWARE 16,742 18,000 0 12,000 642 12,642 5,358 29.77% ‐100.00% 60.00%
561500 EXPENDABLE EQUIPMENT 100,184 224,108 37,315 60,159 46,727 106,887 117,222 52.31% ‐83.35% ‐35.57%
561600 EXPENDABLE COMPUTER EQUIPMEN 384,611 459,509 (758) 23,096 30,183 53,279 406,230 88.41% ‐100.17% ‐87.94%
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) 622,118 638,543 221 20,998 2,009 23,007 615,536 96.40% ‐99.97% ‐92.11%
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 78,142 89,992 0 5,415 1,044 6,459 83,533 92.82% ‐100.00% ‐85.56%
589000 OTHER EXPENDITURES (1,049) (1,049) 0 0 0 0 (1,049) 100.00% ‐100.00% ‐100.00%
PUPIL SERVICES Total 75,239,190 85,410,359 1,894,413 10,061,210 365,158 10,426,368 74,983,991 87.79% ‐97.78% ‐71.73%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS (27,755) (27,755) 10,201 10,201 0 10,201 (37,956) 136.75% ‐136.75% ‐188.21%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 540 360 4,650 0 4,650 (4,110) ‐760.62% ‐33.37% 1965.48%
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% ‐3.76%
511600 PROF DEVELOPMENT STIPENDS 100 7,850 0 3,130 0 3,130 4,720 60.13% ‐100.00% ‐4.31%
514000 AIDES AND PARAPROFESSIONALS 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 87,606 53,871 2,641 28,859 0 28,859 25,012 46.43% ‐95.10% 28.57%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 368,917 343,039 15,119 123,676 0 123,676 219,363 63.95% ‐95.59% ‐13.47%
519100 OTHER ADMINISTRATIVE PERSONNE 145,391 138,267 23,099 91,700 0 91,700 46,567 33.68% ‐83.29% 59.17%
519900 OTHER SALARIES & COMPENSATION 109,344 1,059,025 0 139,500 0 139,500 919,525 86.83% ‐100.00% ‐68.39%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
520000 EMPLOYEE BENEFITS 6,689 7,378 0 0 0 0 7,378 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 92,880 122,580 5,050 20,589 0 20,589 101,991 83.20% ‐95.88% ‐59.69%
522000 FICA 0 0 213 628 0 628 (628) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 81,060 78,241 4,772 33,029 0 33,029 45,211 57.78% ‐93.90% 1.32%
529000 OTHER EMPLOYEE BENEFITS 12,793 39,852 1,328 27,760 0 27,760 12,091 30.34% ‐96.67% 67.18%
530000 PURCHASED PROF/TECH SERVICES 27,253,128 1,579,221 0 91,795 0 91,795 1,487,426 94.19% ‐100.00% ‐86.05%
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 170,445 127,445 0 2,000 0 2,000 125,445 98.43% ‐100.00% ‐96.23%
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 78,095 1,377,818 0 1,650 1,499 3,149 1,374,669 99.77% ‐100.00% ‐99.71%
558000 TRAVEL ‐ EMPLOYEES 102,960 79,258 81 5,685 0 5,685 73,573 92.83% ‐99.90% ‐82.78%
559500 OTHER PURCHASED SERVICES 37,944 45,144 0 0 0 0 45,144 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 399,243 557,001 39,374 63,367 50,059 113,426 443,575 79.64% ‐92.93% ‐72.70%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 23,053 8,383 49 99 204 302 8,081 96.39% ‐99.41% ‐97.17%
561200 COMPUTER SOFTWARE 320,231 332,594 0 0 77 77 332,517 99.98% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 40,300 81,816 8,169 23,207 20,604 43,810 38,005 46.45% ‐90.02% ‐31.92%
561600 EXPENDABLE COMPUTER EQUIPMEN 27,641 25,180 0 46,522 284 46,805 (21,626) ‐85.89% ‐100.00% 343.42%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
Page 13 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
564200 BOOKS (OTHER THAN TEXTBOOKS) 8,100 26,684 1,174 3,387 621 4,008 22,676 84.98% ‐95.60% ‐69.54%
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 77,203 61,303 2,300 9,550 1,529 11,079 50,224 81.93% ‐96.25% ‐62.61%
589000 OTHER EXPENDITURES 0 0 0 0 0 NA NA NA
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 29,420,868 6,130,233 113,932 731,786 74,876 806,662 5,323,571 86.84% ‐98.14% ‐71.35%
INSTRUCTIONAL STAFF TRAINING 511000 TEACHERS 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 178,227 219,816 4,660 6,280 0 6,280 213,536 97.14% ‐97.88% ‐93.14%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 62,050 151,985 1,680 1,880 0 1,880 150,105 98.76% ‐98.89% ‐97.03%
511600 PROF DEVELOPMENT STIPENDS 13,135,676 18,379,964 32,417 795,827 0 795,827 17,584,136 95.67% ‐99.82% ‐89.61%
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%
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 88,950 0 5,400 0 5,400 83,550 93.93% ‐100.00% ‐85.43%
519100 OTHER ADMINISTRATIVE PERSONNE 28,735,487 31,884,016 128,621 2,882,150 0 2,882,150 29,001,866 90.96% ‐99.60% ‐78.31%
519900 OTHER SALARIES & COMPENSATION (5,023,747) (4,153,268) 900,013 1,232,561 0 1,232,561 (5,385,829) 129.68% ‐121.67% ‐171.22%
520000 EMPLOYEE BENEFITS 303,024 438,358 0 0 0 0 438,358 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 2,167,672 3,474,517 232,205 771,726 0 771,726 2,702,791 77.79% ‐93.32% ‐46.69%
522000 FICA 0 0 1,452 4,671 0 4,671 (4,671) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,844,901 4,535,340 204,486 769,706 0 769,706 3,765,635 83.03% ‐95.49% ‐59.27%
529000 OTHER EMPLOYEE BENEFITS 692,603 962,241 36,523 176,798 0 176,798 785,444 81.63% ‐96.20% ‐55.90%
530000 PURCHASED PROF/TECH SERVICES 31,915,871 8,815,978 10,087 326,345 140,086 466,431 8,349,548 94.71% ‐99.89% ‐91.12%
532100 CONTRACTED SERV‐TEACHERS 48,961 50,473 2,205 8,768 3,465 12,233 38,241 75.76% ‐95.63% ‐58.31%
536100 PER DIEM AND FEES 42,000 87,926 2,400 2,400 0 2,400 85,526 97.27% ‐97.27% ‐93.45%
536200 PER DIEM AND FEES ‐ EXPENSES 10,500 10,500 0 0 0 0 10,500 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 1,558,472 3,037,186 0 11,588 6,229 17,817 3,019,369 99.41% ‐100.00% ‐99.08%
553400 SBITA greater than 12 months 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 1,769,920 2,904,603 24,583 115,991 12,386 128,377 2,776,226 95.58% ‐99.15% ‐90.42%
559500 OTHER PURCHASED SERVICES 0 40,598 0 0 0 0 40,598 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 3,600,547 3,967,784 195 109,287 30,864 140,150 3,827,634 96.47% ‐100.00% ‐93.39%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 76,206 79,706 0 0 0 0 79,706 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 2,686,818 2,991,668 0 0 149 149 2,991,519 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 332,148 629,277 0 0 275,069 275,069 354,208 56.29% ‐100.00% ‐100.00%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 9,371,543 12,927,361 0 44,468 40,635 85,102 12,842,259 99.34% ‐100.00% ‐99.17%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 5,568,303 6,043,041 22,604 65,211 11,166 76,377 5,966,664 98.74% ‐99.63% ‐97.41%
589000 OTHER EXPENDITURES 150,000 150,000 0 0 0 0 150,000 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 101,237,386 97,728,223 1,604,131 7,481,305 520,047 8,001,352 89,726,871 91.81% ‐98.36% ‐81.63%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 1,624 1,624 0 1,624 (1,624) 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% ‐79.09%
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 74,200 124 6,515 0 6,515 67,685 91.22% ‐99.83% ‐78.93%
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) 144,427 161,415 1,127 19,354 22,221 41,575 119,840 74.24% ‐99.30% ‐71.22%
EDUCATIONAL MEDIA SERVICES Total 3,023,627 3,256,997 2,876 271,494 22,221 293,715 2,963,282 90.98% ‐99.91% ‐79.99%
FEDERAL GRANT ADMINISTRATION 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
511700 EXTENDED YEAR 0 0 0 0 0 NA NA NA
514100 SALARY OF SERETARIAL STAFF 0 0 1,787 5,360 0 5,360 (5,360) NA NA NA
514200 SALARY OF CLERICAL STAFF 450,053 520,394 11,179 74,872 0 74,872 445,523 85.61% ‐97.85% ‐65.47%
514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER (56,487) (56,487) 0 0 0 0 (56,487) 100.00% ‐100.00% ‐100.00%
517700 FAMILY SERVICES/PARENT COORD (187,272) (187,272) 0 0 0 0 (187,272) 100.00% ‐100.00% ‐100.00%
Page 14 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% 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
519000 OTHER MANAGEMENT PERSONNEL (2,448,819) (2,446,677) 38,617 185,111 0 185,111 (2,631,788) 107.57% ‐101.58% ‐118.16%
519100 OTHER ADMINISTRATIVE PERSONNE 7,359,734 8,548,870 72,369 840,286 0 840,286 7,708,584 90.17% ‐99.15% ‐76.41%
519900 OTHER SALARIES & COMPENSATION 1,328,518 1,731,404 0 52,000 0 52,000 1,679,404 97.00% ‐100.00% ‐92.79%
519910 EXTRA ACTIVITY SALARIES 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 918,625 1,234,424 32,220 162,990 0 162,990 1,071,434 86.80% ‐97.39% ‐68.31%
522000 FICA 0 0 1,415 4,622 0 4,622 (4,622) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 880,204 1,265,438 23,254 277,060 0 277,060 988,378 78.11% ‐98.16% ‐47.45%
529000 OTHER EMPLOYEE BENEFITS 64,880 166,588 2,152 39,852 0 39,852 126,736 76.08% ‐98.71% ‐42.59%
530000 PURCHASED PROF/TECH SERVICES (5,515,665) 753,051 27,085 123,122 80,414 203,536 549,516 72.97% ‐96.40% ‐60.76%
531000 CONTRACTED SERVICE ‐ADMIN 280,000 280,000 0 0 0 0 280,000 100.00% ‐100.00% ‐100.00%
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 26,070 34,495 0 0 0 0 34,495 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 7,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 34,346 78,546 242 2,147 0 2,147 76,399 97.27% ‐99.69% ‐93.44%
561000 SUPPLIES 4,264,226 266,296 600 7,498 2,808 10,306 255,989 96.13% ‐99.77% ‐93.24%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 25,685 28,585 0 18 0 18 28,567 99.94% ‐100.00% ‐99.84%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 123,477 132,062 1,318 1,501 138 1,639 130,423 98.76% ‐99.00% ‐97.27%
561600 EXPENDABLE COMPUTER EQUIPMEN 246,676 420,444 0 15,430 10,551 25,981 394,463 93.82% ‐100.00% ‐91.19%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 41,452 59,452 79 79 0 79 59,373 99.87% ‐99.87% ‐99.68%
588000 FEDERAL INDIRECT COST CHARGES 83,480 83,480 0 0 0 0 83,480 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 NA NA NA
FEDERAL GRANT ADMINISTRATION Total 7,931,183 12,930,092 212,316 1,791,948 93,912 1,885,860 11,044,232 85.41% ‐98.36% ‐66.74%
GENERAL ADMINISTRATION 511000 TEACHERS 0 0 0 0 0 NA NA NA
511100 SCHOOL BOARD MEMBERS SALARIES 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 0 0 0 0 0 0 0 NA NA NA
512100 DEPUTY ‐ AREA SUPERINTENDENT 20,944 20,944 0 0 0 0 20,944 100.00% ‐100.00% ‐100.00%
514200 SALARY OF CLERICAL STAFF (96,018) (48,830) 3,887 34,947 0 34,947 (83,777) 171.57% ‐107.96% ‐271.76%
519000 OTHER MANAGEMENT PERSONNEL 112,992 450,599 0 0 0 0 450,599 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 972,766 1,192,191 46,639 387,204 0 387,204 804,986 67.52% ‐96.09% ‐22.05%
519900 OTHER SALARIES & COMPENSATION 1,700,000 2,411,172 0 323,594 0 323,594 2,087,578 86.58% ‐100.00% ‐67.79%
520000 EMPLOYEE BENEFITS 170,746 170,746 0 0 0 0 170,746 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE (18,287) 101,893 16,110 91,890 0 91,890 10,003 9.82% ‐84.19% 116.44%
522000 FICA 0 0 635 2,025 0 2,025 (2,025) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 57,008 89,204 10,095 95,975 0 95,975 (6,771) ‐7.59% ‐88.68% 158.22%
529000 OTHER EMPLOYEE BENEFITS 37,948 101,486 383 23,678 0 23,678 77,808 76.67% ‐99.62% ‐44.00%
530000 PURCHASED PROF/TECH SERVICES 27,169,882 1,533,174 0 14,203 0 14,203 1,518,971 99.07% ‐100.00% ‐97.78%
531000 CONTRACTED SERVICE ‐ADMIN 0 0 0 0 0 0 0 NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 1,650 3,750 0 3,675 1,438 5,113 (1,363) ‐36.35% ‐100.00% 135.20%
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 37,710 35,610 0 0 924 924 34,686 97.40% ‐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 23,429,374 48,556,645 0 4,223,728 0 4,223,728 44,332,916 91.30% ‐100.00% ‐79.12%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 56,117,522 54,622,204 77,748 5,200,920 2,362 5,203,282 49,418,922 90.47% ‐99.86% ‐77.15%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 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 160,791 139,079 9,655 58,389 0 58,389 80,690 58.02% ‐93.06% 0.76%
514800 ACCOUNTANT (286,829) (286,829) 7,150 82,236 0 82,236 (369,064) 128.67% ‐102.49% ‐168.81%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
Page 15 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% 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
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% ‐35.16%
521000 STATE HEALTH INSURANCE 54,000 60,600 6,615 23,625 0 23,625 36,975 61.01% ‐89.08% ‐6.44%
522000 FICA 0 0 132 468 0 468 (468) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 32,126 21,960 3,358 19,725 0 19,725 2,235 10.18% ‐84.71% 115.58%
529000 OTHER EMPLOYEE BENEFITS 44,011 149,270 485 42,995 0 42,995 106,275 71.20% ‐99.67% ‐30.87%
530000 PURCHASED PROF/TECH SERVICES 26,152,645 501,781 0 17,000 0 17,000 484,781 96.61% ‐100.00% ‐91.87%
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 27,671,994 6,083,254 27,396 1,734,016 0 1,734,016 4,349,238 71.50% ‐99.55% ‐31.59%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514800 ACCOUNTANT 0 0 3,760 33,777 0 33,777 (33,777) 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 11,982 11,982 0 0 0 0 11,982 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION (587) (587) 0 172,000 0 172,000 (172,587) 29401.53% ‐100.00% ‐70423.68%
521000 STATE HEALTH INSURANCE 2,835 2,835 945 1,784 0 1,784 1,051 37.07% ‐66.67% 51.03%
522000 FICA 0 0 48 155 0 155 (155) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,953 2,953 751 2,254 0 2,254 699 23.68% ‐74.56% 83.18%
529000 OTHER EMPLOYEE BENEFITS 412 412 75 4,354 0 4,354 (3,942) ‐956.74% ‐81.75% 2436.18%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 6,955 850 850 0 850 6,105 87.78% ‐87.78% ‐70.66%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 14,414 0 26 0 26 14,387 99.82% ‐100.00% ‐99.56%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 27,266 0 0 0 0 27,266 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 44,849 0 3,099 0 3,099 41,750 93.09% ‐100.00% ‐83.42%
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 0 33,567 0 33,567 5 0.01% ‐100.00% 139.96%
SUPPORT SERVICES ‐ BUSINESS Total 26,120,240 290,101 6,430 251,867 0 251,867 38,234 13.18% ‐97.78% 108.37%
MAINTENANCE AND OPERATION OF PLANT SERVICES 518000 BUS DRIVERS (294) (294) 0 0 0 0 (294) 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 54,805 63,155 0 0 0 0 63,155 100.00% ‐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 6,884,795 260 2,685,817 0 2,685,817 4,198,979 60.99% ‐100.00% ‐6.37%
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 66,409 330,334 7 161,716 0 161,716 168,618 51.04% ‐100.00% 17.49%
530000 PURCHASED PROF/TECH SERVICES 27,373,820 5,728,914 0 90,227 1,696,600 1,786,827 3,942,087 68.81% ‐100.00% ‐96.22%
541000 WATER‐SEWER & CLEANING SERVIC 50,000 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 7,945,000 0 0 0 285 285 (285) NA NA NA
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% 140.00%
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 29,632,375 0 6,769 106,897 113,667 29,518,708 99.62% ‐100.00% ‐99.95%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 75 0 0 0 0 75 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 3,054,967 3,552,518 0 0 0 0 3,552,518 100.00% ‐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%
Page 16 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% 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
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 411,131 0 100,309 0 100,309 310,822 75.60% ‐100.00% ‐41.44%
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 75,257,511 57,126,557 267 3,086,918 1,828,874 4,915,792 52,210,765 91.39% ‐100.00% ‐87.03%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 869,010 1,518,944 972 167,642 187,191 354,833 1,164,110 76.64% ‐99.94% ‐73.51%
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 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
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% ‐10.20%
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 111,654 345,361 12 114,595 0 114,595 230,766 66.82% ‐100.00% ‐20.36%
530000 PURCHASED PROF/TECH SERVICES 26,145,768 43,406 0 0 168 168 43,238 99.61% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
551900 STUD TRANSP PURCHASED‐OTH SRC 100,622 81,622 0 0 4,233 4,233 77,389 94.81% ‐100.00% ‐100.00%
552000 INSURANCE (OTHR THAN EMPL BEN) 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 800 800 0 0 0 0 800 100.00% ‐100.00% ‐100.00%
559500 OTHER PURCHASED SERVICES 728,446 499,870 0 4,920 4,920 9,840 490,030 98.03% ‐100.00% ‐97.64%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
562000 ENERGY / ELECTRICITY 640,713 877,642 156 116,761 105,427 222,187 655,455 74.68% ‐99.98% ‐68.07%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 20,653,718 136,976 350,050 4,412,565 4,762,614 15,891,104 76.94% ‐99.34% ‐95.93%
573200 PURCHASE/LEASE ‐ BUSES 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 0 0 0 0 0 NA NA NA
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 29,897,012 28,354,812 138,116 2,371,593 4,714,503 7,086,095 21,268,716 75.01% ‐99.51% ‐79.93%
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 195,340 195,340 0 0 0 0 195,340 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 47,933 47,933 6,056 74,908 0 74,908 (26,975) ‐56.28% ‐87.37% 275.06%
519900 OTHER SALARIES & COMPENSATION 42,239,799 1,483,560 23,443 365,443 0 365,443 1,118,118 75.37% ‐98.42% ‐40.88%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 104,885 104,885 945 9,465 0 9,465 95,420 90.98% ‐99.10% ‐78.34%
522000 FICA 0 0 38 119 0 119 (119) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 63,729 63,729 1,210 17,437 0 17,437 46,292 72.64% ‐98.10% ‐34.33%
529000 OTHER EMPLOYEE BENEFITS (770) 43,808 1,451 15,873 0 15,873 27,935 63.77% ‐96.69% ‐13.04%
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 107,505 107,505 0 351 0 351 107,154 99.67% ‐100.00% ‐99.22%
553200 COMMUNICATION‐WEB SUBSCRPT/L 27,900 32,100 0 0 0 0 32,100 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 52,500 52,500 292 1,311 0 1,311 51,189 97.50% ‐99.44% ‐94.01%
561000 SUPPLIES 219,165 219,165 0 157 5,364 5,521 213,643 97.48% ‐100.00% ‐99.83%
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% ‐99.37%
561600 EXPENDABLE COMPUTER EQUIPMEN 50,000 121,970 0 61,758 0 61,758 60,212 49.37% ‐100.00% 21.52%
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 10,550 35,540 0 0 0 0 35,540 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ CENTRAL Total 81,103,771 5,582,089 33,434 547,031 10,945 557,975 5,024,114 90.00% ‐99.40% ‐76.48%
OTHER SUPPORT SERVICES 511600 PROF DEVELOPMENT STIPENDS (38,376) (38,376) 0 0 0 0 (38,376) 100.00% ‐100.00% ‐100.00%
514000 AIDES AND PARAPROFESSIONALS (19,167) (19,167) 0 0 0 0 (19,167) 100.00% ‐100.00% ‐100.00%
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD (45,589) (45,589) 0 0 0 0 (45,589) 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
Page 17 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% 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
519900 OTHER SALARIES & COMPENSATION 439,292 600,102 7,405 115,864 0 115,864 484,237 80.69% ‐98.77% ‐53.66%
521000 STATE HEALTH INSURANCE 56,150 56,150 1,831 1,956 0 1,956 54,194 96.52% ‐96.74% ‐91.64%
522000 FICA 0 0 101 153 0 153 (153) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,562 12,562 0 0 0 0 12,562 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 2,804 16,205 0 5,699 0 5,699 10,506 64.83% ‐100.00% ‐15.59%
530000 PURCHASED PROF/TECH SERVICES 7,743 7,743 0 0 0 0 7,743 100.00% ‐100.00% ‐100.00%
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 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
559500 OTHER PURCHASED SERVICES 0 0 0 0 45 45 (45) NA NA NA
561000 SUPPLIES 100,158 100,158 0 0 0 0 100,158 100.00% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED (9,226) (9,226) 0 0 0 0 (9,226) 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 4,841 4,841 0 0 0 0 4,841 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 1,077,085 0 0 0 0 1,077,085 100.00% ‐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 467,000 467,000 0 0 0 0 467,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 1,500 1,500 0 0 0 0 1,500 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES (225) (225) 0 0 0 0 (225) 100.00% ‐100.00% ‐100.00%
OTHER SUPPORT SERVICES Total 982,467 3,258,156 9,338 123,672 45 123,717 3,134,439 96.20% ‐99.71% ‐90.89%
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% ‐52.28%
521000 STATE HEALTH INSURANCE 305,000 158,760 0 0 0 0 158,760 100.00% ‐100.00% ‐100.00%
522000 FICA 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 283,781 189,572 0 0 0 0 189,572 100.00% ‐100.00% ‐100.00%
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 119,446 282,192 0 78,133 0 78,133 204,058 72.31% ‐100.00% ‐33.55%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 448,045 0 80,557 0 80,557 367,488 82.02% ‐100.00% ‐56.85%
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% ‐85.61%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 0 0 49,375 253,198 0 253,198 (253,198) NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 50,411 0 50,411 (50,411) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 1,080 0 1,080 (1,080) NA NA NA
522000 FICA 0 0 0 728 0 728 (728) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 1,914 8,504 0 8,504 (8,504) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 430,000 430,000 46,112 164,990 109,440 274,430 155,571 36.18% ‐89.28% ‐7.91%
530056 PURCHASED SERVICES‐TEMPORARY 0 0 0 0 0 0 0 NA NA NA
530100 CONTRACTED SECURITY‐ATHLETICS 30,000 15,000 0 0 15,000 15,000 0 0.00% ‐100.00% ‐100.00%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 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% ‐72.70%
530400 AWARDS & PRINTING/BINDING‐ATH 20,000 20,000 0 3,067 3,320 6,387 13,613 68.06% ‐100.00% ‐63.20%
530500 ATHLETIC EVENT STAFF 128,000 371,000 56,600 340,860 0 340,860 30,140 8.12% ‐84.74% 120.50%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 8,000 8,000 1,278 4,352 1,352 5,704 2,296 28.70% ‐84.03% 30.56%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 45,000 15,000 0 4,863 0 4,863 10,137 67.58% ‐100.00% ‐22.19%
558200 PLAYOFF PAYOUT 30,000 40,000 0 1,721 3,854 5,575 34,425 86.06% ‐100.00% ‐89.68%
561000 SUPPLIES 126,082 51,082 3 4,451 11,255 15,706 35,377 69.25% ‐99.99% ‐79.09%
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 60,000 28 34,585 22,718 57,303 2,697 4.49% ‐99.95% 38.34%
561510 ATHLETICS UNIFORMS 350,000 350,000 28,745 172,489 153,461 325,951 24,049 6.87% ‐91.79% 18.28%
Page 18 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% 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
561520 ATHLETICS EQUIPMENT<$5K/UNIT 350,000 470,000 8,140 377,948 72,891 450,839 19,161 4.08% ‐98.27% 92.99%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 175,000 25,000 0 18,278 16,755 35,033 (10,033) ‐40.13% ‐100.00% 75.47%
581000 DUES AND FEES 60,000 70,000 0 40,835 11,290 52,125 17,875 25.54% ‐100.00% 40.01%
581300 ATHLETICS‐HOTEL 40,000 40,000 0 0 22,320 22,320 17,680 44.20% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS Total 1,897,082 1,967,082 192,195 1,482,587 448,007 1,930,594 36,488 1.85% ‐90.23% 80.89%
COMMUNITY SERVICES OPERATIONS 530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
COMMUNITY SERVICES OPERATIONS Total 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 26,102,643 1,084,000 0 658,910 24,000 682,910 401,090 37.00% ‐100.00% 45.88%
530001 ARCHITECT/ENGINEER 5,790,672 3,647,066 0 150,377 267,541 417,918 3,229,148 88.54% ‐100.00% ‐90.10%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 133,499,869 271,161 5,278,461 9,792,521 15,070,982 118,428,888 88.71% ‐99.80% ‐90.51%
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 158,786,775 142,845,358 271,161 6,087,748 10,084,061 16,171,809 126,673,549 88.68% ‐99.81% ‐89.77%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 891,245 891,245 0 82,144 0 82,144 809,101 90.78% ‐100.00% ‐77.88%
599000 OTHER USES 0 0 1,541,728 8,654,013 0 8,654,013 (8,654,013) NA NA NA
599001 OTHER‐FICA 0 0 0 0 0 0 0 NA NA NA
599002 OTHER‐MEDICARE 0 0 0 0 0 0 0 NA NA NA
599003 OTHER‐GRP TAX SHELTER ANNUITY 0 0 0 0 0 0 0 NA NA NA
599004 OTHER‐GRP INS LT DISABILITY 0 0 0 0 0 0 0 NA NA NA
599005 OTHER‐SURVIVOR'S INCOME BENEFI 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 891,245 891,245 1,541,728 8,736,157 0 8,736,157 (7,844,912) ‐880.22% 72.99% 2252.53%
TOTAL EXPENDITURES 916,291,194 823,627,378 10,744,466 103,679,299 24,202,183 127,881,482 695,745,896 84.47% ‐98.70% ‐69.79%
Page 19 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% 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 20 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
LOCAL REVENUES 411300 SPLOST ‐ TAX 429,000,000 429,000,000 0 37,140,685 0 37,140,685 391,859,315 91.34% ‐100.00% ‐79.22%
412200 DONATIONS 11,000 86,573 0 94,517 0 94,517 (7,944) ‐9.18% ‐100.00% 162.02%
419950 OTHER LOCAL REVENUES 0 0 0 0 0 0 0 NA NA NA
412150 CLUB DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
412250 FUNDRAISING/MISC. SALES 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 429,011,000 429,086,573 0 37,235,202 0 37,235,202 391,851,371 91.32% ‐100.00% ‐79.17%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 0 8,836,040 0 8,836,040 (6,036,040) ‐215.57% ‐100.00% 657.37%
INTEREST Total 2,800,000 2,800,000 0 8,836,040 0 8,836,040 (6,036,040) ‐215.57% ‐100.00% 657.37%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 0 0 0 0 0 NA NA NA
438000 OTHER GRANTS FROM GEORGIA DOE 0 0 0 0 0 NA NA NA
STATE SOURCES Total 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 0 0 0 0 0 0 0 NA NA NA
461000 CAPITAL CONTRIBUTIONS 0 0 0 0 0 0 0 NA NA NA
451000 ISSUANCE OF BONDS 0 0 0 0 0 0 0 NA NA NA
463000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
464000 EXTRAORDINARY ITEMS 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 0 0 0 0 0 0 0 NA NA NA
TOTAL REVENUE 431,811,000 431,886,573 0 46,071,242 0 46,071,242 385,815,331 89.33% ‐100.00% ‐74.40%
INSTRUCTION 511000 TEACHERS 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 500 500 0 292 0 292 208 41.69% ‐100.00% 39.94%
561200 COMPUTER SOFTWARE 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 (960,000) 1,024 375,893 639,721 1,015,614 (1,975,614) 205.79% ‐100.11% ‐193.97%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 8,649 201,775 273,017 474,793 485,207 50.54% ‐99.10% ‐49.56%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
574000 DEPN EXPENSE‐LAND IMPROVEMENTS 0 0 0 0 0 NA NA NA
574200 DEPRECIATION EXPENSE‐BUILDINGS 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMENT 0 0 0 0 0 NA NA NA
574800 DEPRECIATION EXPENSE‐COMPUTERS 0 0 0 0 0 NA NA NA
INSTRUCTION Total 5,500 5,500 9,673 577,960 912,738 1,490,699 (1,485,199) ‐27003.61% 75.87% 25120.09%
PUPIL SERVICES 519900 OTHER SALARIES & COMPENSATION 0 8,000 0 7,715 0 7,715 285 3.56% ‐100.00% 131.46%
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% 130.22%
553200 COMMUNICATION‐WEB SUBSCRPT/ 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 50,000 152 33,273 1 33,273 16,727 33.45% ‐99.70% 59.71%
561500 EXPENDABLE EQUIPMENT 0 0 210 210 0 210 (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 81,073 362 58,387 33 58,420 22,654 27.94% ‐99.55% 72.84%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 530000 PURCHASED PROF/TECH SERVICES 0 17,000,000 44,440 139,480 7,054,236 7,193,716 9,806,284 57.68% ‐99.74% ‐98.03%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMENT 0 0 0 0 0 NA NA NA
574800 DEPRECIATION EXPENSE‐COMPUTERS 0 0 0 0 0 NA NA NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 0 17,000,000 44,440 139,480 7,054,236 7,193,716 9,806,284 57.68% ‐99.74% ‐98.03%
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 13,293 297,919 0 297,919 6,702,081 95.74% ‐99.81% ‐89.79%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 1,000,000 1,890 30,389 0 30,389 969,611 96.96% ‐99.81% ‐92.71%
522000 FICA 0 0 162 470 0 470 (470) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 1,000,000 2,656 55,501 0 55,501 944,499 94.45% ‐99.73% ‐86.68%
529000 OTHER EMPLOYEE BENEFITS 0 1,000,000 101 8,800 0 8,800 991,200 99.12% ‐99.99% ‐97.89%
Page 21 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
530000 PURCHASED PROF/TECH SERVICES 5,294 93,813 0 5,303 16,667 21,970 71,842 76.58% ‐100.00% ‐86.43%
543000 REPAIR & MAINTENANCE SERVICE 0 2,279 0 0 0 0 2,279 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 30,000 897,822 0 44,056 16,392 60,448 837,375 93.27% ‐100.00% ‐88.22%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 10,588 0 0 0 0 0 0 NA NA NA
574000 DEPN EXPENSE‐LAND IMPROVEMENTS 0 0 0 0 0 NA NA NA
574200 DEPRECIATION EXPENSE‐BUILDINGS 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMENT 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 10,050,882 10,998,914 18,102 442,438 33,059 475,497 10,523,417 95.68% ‐99.84% ‐90.35%
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‐EQUIPMENT 0 0 0 0 0 NA NA NA
574600 DEPRECIATION EXPENSE‐BUSES 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 1,008,000 731,685 0 0 0 0 731,685 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ CENTRAL 529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 18,000,000 18,000,000 253,095 1,265,473 11,895,443 13,160,915 4,839,085 26.88% ‐98.59% ‐83.13%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 253,095 1,265,473 11,895,443 13,160,915 4,839,085 26.88% ‐98.59% ‐83.13%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 514200 SALARY OF CLERICAL STAFF 39,562 39,562 1,761 5,056 0 5,056 34,506 87.22% ‐95.55% ‐69.33%
518100 MAINT PERSONNEL‐TRANS MECHAN 19,838 19,838 0 0 0 0 19,838 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 4,912,962 4,912,962 0 0 0 0 4,912,962 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 467,208 467,208 0 0 0 0 467,208 100.00% ‐100.00% ‐100.00%
522000 FICA 0 0 24 71 0 71 (71) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 352 1,010 0 1,010 742,465 99.86% ‐99.95% ‐99.67%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 0 8 0 8 99,669 99.99% ‐100.00% ‐99.98%
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% ‐106.50%
530001 ARCHITECT/ENGINEER 8,318,082 35,116,689 332,235 1,170,834 16,050,903 17,221,737 17,894,952 50.96% ‐99.05% ‐92.00%
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% ‐99.42%
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 694,936,550 381,235,622 896,443 10,898,800 56,539,277 67,438,076 313,797,545 82.31% ‐99.76% ‐93.14%
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% ‐99.55%
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 0 82,868 285,431 368,299 904,357 71.06% ‐100.00% ‐84.37%
574000 DEPN EXPENSE‐LAND IMPROVEMENTS 0 0 0 0 0 NA NA NA
574200 DEPRECIATION EXPENSE‐BUILDINGS 0 0 0 0 0 NA NA NA
574400 DEPRECIATION EXPENSE‐EQUIPMENT 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 729,323,050 454,208,646 1,230,814 12,240,946 73,632,499 85,873,445 368,335,202 81.09% ‐99.73% ‐93.53%
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 1,556,485 14,724,683 93,528,008 108,252,691 481,748,649 81.65% ‐99.74% ‐94.01%
Page 22 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
LOCAL REVENUES 416110 STUDENT SALES‐BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
416120 STUDENT SALES‐BRKF PROGRAMS 60,543,391 60,543,391 0 0 0 0 60,543,391 100.00% ‐100.00% ‐100.00%
416210 SUPPL SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
416220 ADULT SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
419950 OTHER LOCAL REVENUES 506,404 506,404 0 978,334 0 978,334 (471,930) ‐93.19% ‐100.00% 363.66%
416230 CONTR SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
416111 STUDENT SALES ‐ LUNCH 0 0 0 0 0 0 0 NA NA NA
416112 STUDENT SALES‐LUNCH P 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 61,049,795 61,049,795 0 978,334 0 978,334 60,071,461 98.40% ‐100.00% ‐96.15%
INTEREST 415000 INVESTMENT INCOME 0 0 0 91,771 0 91,771 (91,771) NA NA NA
INTEREST Total 0 0 0 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 0 260,760 0 260,760 (260,760) NA NA NA
STATE SOURCES Total 0 0 0 260,760 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% 699.22%
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% 61.91%
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% ‐51.03%
445200 OTH FED GRANTS THRU GA DOE 50,000 50,000 0 48,995 0 48,995 1,005 2.01% ‐100.00% 135.18%
445300 ALL OTHER FEDERAL GRANTS 0 0 0 0 0 0 0 NA NA NA
445350 CARES ACT‐ESSER 0 0 0 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% ‐62.65%
445101 FED LUNCH REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445104 FED LUNCH REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445108 FED LUNCH REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
445111 FED BREAKFAST REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445114 FED BREAKFAST REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445118 FED BREAKFAST REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
445131 FED SNACK REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445134 FED SNACK REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445138 FED SNACK REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
FEDERAL SOURCES Total 11,801,978 11,801,978 0 13,948,075 0 13,948,075 (2,146,097) ‐18.18% ‐100.00% 183.64%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00% ‐100.00% ‐100.00%
451300 ACCR INTEREST‐ISSUANCE OF BOND 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00% ‐100.00% ‐100.00%
TOTAL REVENUE 75,651,773 75,651,773 0 15,278,941 0 15,278,941 60,372,832 79.80% ‐100.00% ‐51.53%
GENERAL ADMINISTRATION 530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS 514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS Total 0 0 0 0 0 0 0 NA NA NA
SCHOOL NUTRITION PROGRAM 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 96,678 96,678 6,036 49,421 0 49,421 47,257 48.88% ‐93.76% 22.69%
518100 MAINT PERSONNEL‐TRANS MECHANIC 0 0 0 0 0 NA NA NA
518400 SCHOOL NUTR PROGRAM CAFETERIA 20,215,024 20,215,024 1,351,704 4,717,285 0 4,717,285 15,497,739 76.66% ‐93.31% ‐43.99%
Page 23 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
519000 OTHER MANAGEMENT PERSONNEL 2,038,479 2,038,479 66,743 559,866 0 559,866 1,478,613 72.54% ‐96.73% ‐34.08%
519100 OTHER ADMINISTRATIVE PERSONNE 178,653 178,653 0 0 0 0 178,653 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 10,972,969 10,972,969 343,346 1,041,208 0 1,041,208 9,931,760 90.51% ‐96.87% ‐77.23%
522000 FICA 0 0 1,136 3,566 0 3,566 (3,566) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,332,477 4,332,477 102,975 382,570 0 382,570 3,949,907 91.17% ‐97.62% ‐78.81%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 0 189,985 0 189,985 (189,985) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 448 1,347 0 1,347 (1,347) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 579,437 579,437 95,200 349,030 0 349,030 230,407 39.76% ‐83.57% 44.57%
530000 PURCHASED PROF/TECH SERVICES 374,660 374,660 0 0 0 0 374,660 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 300,000 300,000 0 81,536 5,142 86,678 213,322 71.11% ‐100.00% ‐34.77%
543200 REPAIR & MAINT SERVICE‐TECH 108,161 108,161 0 95,911 2,338 98,249 9,912 9.16% ‐100.00% 112.82%
544100 RENTAL OF LAND OR BUILDINGS 300,000 300,000 0 129,745 110,718 240,463 59,537 19.85% ‐100.00% 3.80%
544200 RENTAL OF EQUIPMENT & VEHICLES 55,000 55,000 0 14,768 18,018 32,787 22,213 40.39% ‐100.00% ‐35.56%
558000 TRAVEL ‐ EMPLOYEES 150,000 150,000 0 4,500 0 4,500 145,500 97.00% ‐100.00% ‐92.80%
559500 OTHER PURCHASED SERVICES 300,400 300,400 0 65,854 96,658 162,512 137,888 45.90% ‐100.00% ‐47.39%
561000 SUPPLIES 3,580,446 3,580,446 79,497 794,159 1,043,652 1,837,811 1,742,636 48.67% ‐97.78% ‐46.77%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 290,409 290,409 178 140,762 0 140,762 149,647 51.53% ‐99.94% 16.33%
561600 EXPENDABLE COMPUTER EQUIPMEN 125,000 125,000 5,845 7,307 69,282 76,589 48,411 38.73% ‐95.32% ‐85.97%
563000 PURCHASED FOOD 25,150,230 25,150,230 1,392,201 9,764,223 8,212,061 17,976,283 7,173,947 28.52% ‐94.46% ‐6.82%
563500 FOOD ACQUISITIONS ‐ USDA 4,628,750 4,628,750 0 1,273,973 617,884 1,891,856 2,736,894 59.13% ‐100.00% ‐33.94%
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 13,990 31,381 1,218,619 97.49% ‐100.00% ‐96.66%
581000 DUES AND FEES 25,000 25,000 350 350 0 350 24,650 98.60% ‐98.60% ‐96.64%
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 3,445,660 19,684,756 10,189,742 29,874,498 45,777,275 60.51% ‐95.45% ‐37.55%
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 3,445,660 19,684,756 10,189,742 29,874,498 45,777,275 60.51% ‐95.45% ‐37.55%
Page 24 of 24