DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% 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 17,365,605 767,238,795 0 767,238,795 100,761,205 11.61% ‐98.00% 76.78%
411210 OTHER SALES TAXES 15,000,000 15,000,000 356,900 2,016,704 0 2,016,704 12,983,296 86.56% ‐97.62% ‐73.11%
411900 OTHER TAXES 3,800,000 3,800,000 516,873 1,660,706 0 1,660,706 2,139,294 56.30% ‐86.40% ‐12.59%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 2,925,128 15,640,762 0 15,640,762 13,359,238 NA NA NA
412200 DONATIONS 39,280 24,651 0 0 0 0 24,651 NA NA NA
413100 TUITION FROM INDIVIDUALS 30,000 30,000 0 0 0 0 30,000 NA NA NA
414000 TRANSPORTATION FEES 775,000 775,000 42,146 401,018 0 401,018 373,982 NA NA NA
419200 CONTRIBUTIONS‐PRIVATE SOURCES 0 0 0 0 0 0 0 NA NA NA
419400 TEXTBOOK SALES 1,000 1,000 0 0 0 0 1,000 NA NA NA
419500 SERVICES PROVIDED OTHER LUAS 0 0 512 1,855 0 1,855 (1,855) 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 1,795,000 909,727 1,487,902 0 1,487,902 307,098 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 22,116,891 792,679,981 0 792,679,981 127,705,035 NA NA NA
INTEREST 415000 INVESTMENT INCOME 9,000,000 9,000,000 0 5,353,949 0 5,353,949 3,646,051 NA NA NA
INTEREST Total 9,000,000 9,000,000 0 5,353,949 0 5,353,949 3,646,051 NA NA NA
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 641,249,522 641,249,522 60,225,434 276,863,986 0 276,863,986 364,385,536 NA NA NA
431220 QBE ALLOTMENT (OPER COSTS) 40,102,852 40,102,852 3,335,934 20,033,716 0 20,033,716 20,069,136 NA NA NA
431240 QBE CONTRA ACCT‐AUSTERITY REDN 0 0 0 0 0 0 0 NA NA NA
431250 TOTAL STATE CATEGORICAL GRANTS 11,966,474 11,966,474 1,008,396 5,537,787 0 5,537,787 6,428,687 NA NA NA
431400 QBE CONTRA ACCOUNT (DEBIT) (175,655,285) (175,655,285) (14,637,988) (87,827,856) 0 (87,827,856) (87,827,429) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DOE 4,151,376 11,679,388 10,255,675 12,454,132 0 12,454,132 (774,744) NA NA NA
439120 ON BEHALF PAYMENTS ‐ TRS 188,228 188,228 0 0 0 0 188,228 NA NA NA
439130 ON BEHALF PAYMENTS ‐ PSERS 1,917,413 1,917,413 0 0 0 0 1,917,413 NA NA NA
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 523,920,581 531,448,593 60,187,451 227,061,765 0 227,061,765 304,386,827 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 55,520 136,348 0 136,348 (136,348) NA NA NA
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
459951 SCHOOL RESTITUTION 0 0 0 (2,978) 0 (2,978) 2,978 NA NA NA
TRANSFERS AND OTHER LOCAL Total 1,433,772 1,433,772 55,520 133,370 0 133,370 1,300,402 NA NA NA
TOTAL REVENUE 1,454,753,998 1,462,267,381 82,359,861 1,025,229,065 0 1,025,229,065 437,038,316 29.89% ‐32.41% 40.22%
INSTRUCTION 511000 TEACHERS 479,212,503 480,017,358 43,289,995 174,260,252 408 174,260,660 305,756,697 63.70% ‐90.98% ‐27.39%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 160,000 1,341,665 6,713,001 0 6,713,001 (6,553,001) ‐4095.63% 738.54% 8291.25%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 49,337 224,368 0 224,368 (224,368) NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 421,614 120,480 363,018 0 363,018 58,596 13.90% ‐71.42% 72.20%
511600 PROF DEVELOPMENT STIPENDS 0 0 10,440 32,892 0 32,892 (32,892) 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 3,147,875 12,398,066 0 12,398,066 (12,398,066) 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 2,375,777 9,949,142 0 9,949,142 13,721,794 57.97% ‐89.96% ‐15.94%
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514500 INTERPRETER 0 0 6,239 23,454 0 23,454 (23,454) NA NA NA
516100 TECHNOLOGY SPECIALIST 82,214 82,214 7,443 28,272 0 28,272 53,941 65.61% ‐90.95% ‐31.22%
516400 PHYS/OCCUP/SPEECH THERAPIST 8,752,827 8,752,827 629,165 2,403,371 0 2,403,371 6,349,455 72.54% ‐92.81% ‐45.08%
517200 ELEMENTARY COUNSELOR 0 0 40,861 139,724 0 139,724 (139,724) NA NA NA
517300 SECONDARY COUNSELOR 0 0 14,477 37,285 0 37,285 (37,285) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 12,887 37,662 0 37,662 (37,662) NA NA NA
519900 OTHER SALARIES & COMPENSATION (15,841,318) (20,008,729) 1,120 7,577 0 7,577 (20,016,307) 100.04% ‐100.01% ‐100.08%
519910 EXTRA ACTIVITY SALARIES 0 143,000 1,899 90,210 0 90,210 52,790 36.92% ‐98.67% 26.17%
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 8,963,533 33,785,160 0 33,785,160 66,881,105 66.44% ‐91.10% ‐32.88%
522000 FICA 0 0 1,773 5,316 0 5,316 (5,316) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 103,811,222 103,946,573 7,815,106 31,886,745 0 31,886,745 72,059,828 69.32% ‐92.48% ‐38.65%
525000 UNEMPLOYMENT COMPENSATION 438 438 0 3,898 0 3,898 (3,461) ‐791.08% ‐100.00% 1682.17%
Page 1 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 (260) 3,103,657 40,046 3,143,703 (3,143,703) NA NA NA
526001 WORKERS COMP‐ INSURANCE PREMIU 0 0 0 0 0 0 0 NA NA NA
526002 WORKERS COMP‐STATE FEE 0 0 0 0 0 0 0 NA NA NA
526003 WORKERS COMP‐ STATE ASSESSMENT 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 289 867 0 867 (867) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 19,205,365 19,211,924 5,704,281 23,044,088 0 23,044,088 (3,832,164) ‐19.95% ‐70.31% 139.89%
530000 PURCHASED PROF/TECH SERVICES 9,501,802 9,586,415 767,467 4,117,049 1,672,987 5,790,035 3,796,380 39.60% ‐91.99% ‐14.11%
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% 44.74%
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 25,000 41,971 21,106 63,076 527,603 89.32% ‐95.77% ‐85.79%
544100 RENTAL OF LAND OR BUILDINGS 43,238 50,773 0 19,972 3,663 23,635 27,138 53.45% ‐100.00% ‐21.33%
544200 RENTAL OF EQUIPMENT & VEHICLES 88,527 84,792 0 41,890 6,621 48,511 36,281 42.79% ‐100.00% ‐1.19%
553000 COMMUNICATION 30,330 28,919 0 33 479 513 28,407 98.23% ‐100.00% ‐99.77%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 2,893,215 4,075,168 29,673 786,929 1,057,993 1,844,922 2,230,246 54.73% ‐99.27% ‐61.38%
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 885,684 920,910 22,675 133,448 1,642 135,090 785,820 85.33% ‐97.54% ‐71.02%
559300 PAYMENTS FOR PASS THRU FUNDS 0 0 345,081 414,097 0 414,097 (414,097) NA NA NA
559400 PAYMENTS TO CHARTER SCHOOLS 53,731,439 53,731,439 5,171,045 33,861,097 0 33,861,097 19,870,341 36.98% ‐90.38% 26.04%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 5,970,071 5,142,259 113,684 1,845,067 584,840 2,429,908 2,712,351 52.75% ‐97.79% ‐28.24%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 153,150 298,979 6,498 55,365 14,984 70,349 228,630 76.47% ‐97.83% ‐62.96%
561200 COMPUTER SOFTWARE 6,411,641 4,189,957 10,905 3,060,988 18,403 3,079,391 1,110,566 26.51% ‐99.74% 46.11%
561500 EXPENDABLE EQUIPMENT 2,312,322 2,545,836 29,875 542,168 579,630 1,121,798 1,424,037 55.94% ‐98.83% ‐57.41%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 445,095 1,077,514 28,284 766,063 349,601 1,115,664 (38,150) ‐3.54% ‐97.38% 42.19%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564000 DIGITAL/ELECTRONIC TEXTBOOKS 640,342 7,397,032 0 4,097,429 774,115 4,871,544 2,525,488 34.14% ‐100.00% 10.79%
564100 TEXTBOOKS ‐ PRINTED 14,157,245 6,956,158 (1,098) 2,405,140 7,094 2,412,234 4,543,924 65.32% ‐100.02% ‐30.85%
564200 BOOKS (OTHER THAN TEXTBOOKS) 41,850 78,181 6,848 33,090 4,237 37,327 40,854 52.26% ‐91.24% ‐15.35%
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 1,509,120 901,976 0 0 35,008 35,008 866,968 96.12% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 844,881 974,866 2,965 389,674 167,392 557,066 417,800 42.86% ‐99.70% ‐20.06%
589000 OTHER EXPENDITURES 1,778,301 1,732,377 0 0 0 0 1,732,377 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 823,739,510 819,376,048 80,093,283 352,517,532 5,404,480 357,922,012 461,454,036 56.32% ‐90.23% ‐13.95%
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 1,163 13,883 0 13,883 80,709 85.32% ‐98.77% ‐70.65%
514200 SALARY OF CLERICAL STAFF 2,555,776 2,555,776 174,780 1,117,031 0 1,117,031 1,438,745 56.29% ‐93.16% ‐12.59%
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 85,661 420,502 0 420,502 385,710 47.84% ‐89.37% 4.32%
516300 SCH NURSE/SPEC EDUC NURSE LPN 6,357,733 6,357,733 508,869 2,056,478 0 2,056,478 4,301,255 67.65% ‐92.00% ‐35.31%
516400 PHYS/OCCUP/SPEECH THERAPIST 213,173 213,173 0 29,816 0 29,816 183,357 86.01% ‐100.00% ‐72.03%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 942,371 942,371 78,843 305,136 0 305,136 637,234 67.62% ‐91.63% ‐35.24%
517200 ELEMENTARY COUNSELOR 9,883,535 9,883,535 856,741 3,394,048 0 3,394,048 6,489,486 65.66% ‐91.33% ‐31.32%
517300 SECONDARY COUNSELOR 12,364,933 12,498,339 1,795,110 7,857,277 0 7,857,277 4,641,061 37.13% ‐85.64% 25.73%
517400 SCHOOL PSYCHOLOGIST 5,785,820 5,785,820 333,201 1,318,242 0 1,318,242 4,467,578 77.22% ‐94.24% ‐54.43%
517600 SCHOOL SOCIAL WORKER 5,091,500 5,091,500 438,049 1,781,518 0 1,781,518 3,309,982 65.01% ‐91.40% ‐30.02%
517700 FAMILY SERVICES/PARENT COORD 2,182,444 2,182,444 250,714 1,171,926 0 1,171,926 1,010,518 46.30% ‐88.51% 7.40%
519000 OTHER MANAGEMENT PERSONNEL 2,076,450 2,187,628 193,064 1,028,298 0 1,028,298 1,159,330 52.99% ‐91.17% ‐5.99%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,591,368 13,271,475 712,667 2,978,109 0 2,978,109 10,293,367 77.56% ‐94.63% ‐55.12%
519900 OTHER SALARIES & COMPENSATION 1,738,628 1,783,628 2,603 42,823 0 42,823 1,740,804 97.60% ‐99.85% ‐95.20%
Page 2 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% 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 45,000 45,000 0 0 0 0 45,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 10,966,590 11,067,313 928,313 3,752,261 0 3,752,261 7,315,052 66.10% ‐91.61% ‐32.19%
522000 FICA 0 0 8,507 25,093 0 25,093 (25,093) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,162,587 12,204,407 838,123 3,718,017 0 3,718,017 8,486,389 69.54% ‐93.13% ‐39.07%
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 1,636,099 163,340 726,957 0 726,957 909,142 55.57% ‐90.02% ‐11.14%
530000 PURCHASED PROF/TECH SERVICES 4,710,269 4,703,009 425,087 1,436,134 1,861,896 3,298,030 1,404,978 29.87% ‐90.96% ‐38.93%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 120,000 0 101,000 19,000 120,000 0 0.00% ‐100.00% 68.33%
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% ‐79.20%
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 0 106,786 25,535 132,321 113,479 46.17% ‐100.00% ‐13.11%
544200 RENTAL OF EQUIPMENT & VEHICLES 4,050 4,050 0 21,876 0 21,876 (17,826) ‐440.15% ‐100.00% 980.29%
544400 OTHER RENTALS 4,500 9,500 0 14,447 3,568 18,015 (8,515) ‐89.63% ‐100.00% 204.15%
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 5,900 216,640 2,350 2,549 0 2,549 214,091 98.82% ‐98.92% ‐97.65%
558000 TRAVEL ‐ EMPLOYEES 69,750 72,750 2,106 7,621 0 7,621 65,129 89.52% ‐97.11% ‐79.05%
559500 OTHER PURCHASED SERVICES 3,582 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 676,506 747,570 13,211 81,130 11,622 92,752 654,818 87.59% ‐98.23% ‐78.30%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 12,059 37,059 0 25,503 0 25,503 11,556 31.18% ‐100.00% 37.63%
561200 COMPUTER SOFTWARE 69,999 43,999 0 2,499 0 2,499 41,500 94.32% ‐100.00% ‐88.64%
561500 EXPENDABLE EQUIPMENT 3,775 3,775 0 3,038 0 3,038 737 19.51% ‐100.00% 60.98%
561600 EXPENDABLE COMPUTER EQUIPMENT 53,582 59,582 0 13,804 2,538 16,342 43,241 72.57% ‐100.00% ‐53.67%
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 1,373 13,104 13,266 26,370 31,520 54.45% ‐97.63% ‐54.73%
589000 OTHER EXPENDITURES 905,850 905,850 0 0 0 0 905,850 100.00% ‐100.00% ‐100.00%
PUPIL SERVICES Total 93,574,909 96,047,279 7,813,872 33,603,024 1,938,464 35,541,487 60,505,792 63.00% ‐91.86% ‐30.03%
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 30,081 31,862 44,346 0 44,346 (14,264) ‐47.42% 5.92% 194.84%
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 36,042 36,042 0 0 0 0 36,042 100.00% ‐100.00% ‐100.00%
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
517100 TEACHER SUPT SPEC/DIAG/AUDIO 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 42,564 42,564 26,557 103,845 0 103,845 (61,281) ‐143.97% ‐37.61% 387.95%
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,724,450 2,799,249 315,059 1,390,308 0 1,390,308 1,408,941 50.33% ‐88.74% ‐0.67%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,736,551 5,736,551 489,028 3,068,400 0 3,068,400 2,668,152 46.51% ‐91.48% 6.98%
519900 OTHER SALARIES & COMPENSATION 401,957 402,876 210 18,644 0 18,644 384,232 95.37% ‐99.95% ‐90.74%
519910 EXTRA ACTIVITY SALARIES 134,134 169,134 8,350 36,459 0 36,459 132,674 78.44% ‐95.06% ‐56.89%
521000 STATE HEALTH INSURANCE 1,134,000 1,134,000 104,877 465,523 0 465,523 668,477 58.95% ‐90.75% ‐17.90%
522000 FICA 0 0 8,075 24,426 0 24,426 (24,426) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,756,392 1,771,337 227,668 991,532 0 991,532 779,805 44.02% ‐87.15% 11.95%
529000 OTHER EMPLOYEE BENEFITS 241,387 241,387 13,146 80,381 0 80,381 161,006 66.70% ‐94.55% ‐33.40%
530000 PURCHASED PROF/TECH SERVICES 1,487,678 1,261,668 33,013 186,070 77,239 263,309 998,359 79.13% ‐97.38% ‐70.50%
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 2,387 2,387 67,848 70,235 209,424 74.89% ‐99.15% ‐98.29%
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% 100.00%
553000 COMMUNICATION 5,175 5,175 0 125 0 125 5,050 97.59% ‐100.00% ‐95.18%
Page 3 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,110,000 1,318,330 0 1,120,596 0 1,120,596 197,734 15.00% ‐100.00% 70.00%
558000 TRAVEL ‐ EMPLOYEES 299,500 296,107 2,894 42,250 280 42,530 253,577 85.64% ‐99.02% ‐71.46%
561000 SUPPLIES 257,514 420,805 2,053 74,850 22,399 97,249 323,556 76.89% ‐99.51% ‐64.43%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 55,323 46,878 0 17,057 12,718 29,775 17,103 36.48% ‐100.00% ‐27.23%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 673,279 574,343 11,071 259,005 77,538 336,543 237,800 41.40% ‐98.07% ‐9.81%
561600 EXPENDABLE COMPUTER EQUIPMENT 17,958 21,913 1,270 7,362 3,382 10,744 11,169 50.97% ‐94.20% ‐32.80%
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 48,802 98,274 9,557 19,611 5,662 25,273 73,001 74.28% ‐90.27% ‐60.09%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 154,985 90,000 0 (12) 0 (12) 90,012 100.01% ‐100.00% ‐100.03%
581000 DUES AND FEES 80,685 78,905 2,525 16,105 178 16,283 62,622 79.36% ‐96.80% ‐59.18%
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 17,762,434 1,289,603 7,996,256 267,243 8,263,498 9,498,935 53.48% ‐92.74% ‐9.96%
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%
519100 OTHER ADMINISTRATIVE PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 600 0 600 (600) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,154 1,154 0 16 0 16 1,138 98.62% ‐100.00% ‐97.24%
530000 PURCHASED PROF/TECH SERVICES 41,940 41,940 0 10,813 15,188 26,000 15,940 38.01% ‐100.00% ‐48.44%
558000 TRAVEL ‐ EMPLOYEES 18,500 24,500 1,107 3,712 0 3,712 20,788 84.85% ‐95.48% ‐69.70%
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% ‐50.56%
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 1,107 17,366 16,303 33,668 1,016,755 96.79% ‐99.89% ‐96.69%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 138,375 138,375 12,230 70,779 0 70,779 67,595 48.85% ‐91.16% 2.30%
516500 LIBRARIAN/MEDIA SPECIALIST 10,418,429 10,418,429 902,991 3,597,145 0 3,597,145 6,821,284 65.47% ‐91.33% ‐30.95%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 357,496 357,496 0 0 0 0 357,496 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,728,000 1,728,000 173,030 686,175 0 686,175 1,041,825 60.29% ‐89.99% ‐20.58%
522000 FICA 0 0 526 1,590 0 1,590 (1,590) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,178,683 2,178,683 172,749 707,454 0 707,454 1,471,230 67.53% ‐92.07% ‐35.06%
525000 UNEMPLOYMENT COMPENSATION 938 938 0 0 0 0 938 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 289,213 289,213 41,914 152,187 0 152,187 137,026 47.38% ‐85.51% 5.24%
530000 PURCHASED PROF/TECH SERVICES 353,426 332,118 0 196,447 47,198 243,645 88,473 26.64% ‐100.00% 18.30%
553000 COMMUNICATION 540 0 0 77 0 77 (77) NA NA NA
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 201,578 2,279 140,729 3,049 143,778 57,800 28.67% ‐98.87% 39.63%
558000 TRAVEL ‐ EMPLOYEES 12,025 12,025 121 2,550 0 2,550 9,475 78.79% ‐98.99% ‐57.59%
561000 SUPPLIES 1,182,926 542,451 1,182 78,816 13,460 92,276 450,175 82.99% ‐99.78% ‐70.94%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 16,245 35 2,786 4,761 7,547 8,698 53.54% ‐99.78% ‐65.70%
561500 EXPENDABLE EQUIPMENT 4,050 24,197 0 9,892 6,901 16,793 7,403 30.60% ‐100.00% ‐18.24%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 17,467 863 6,581 4,057 10,638 6,829 39.10% ‐95.06% ‐24.65%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 1,663 0 1,339 323 1,663 0 0.03% ‐100.00% 61.06%
564200 BOOKS (OTHER THAN TEXTBOOKS) 100,586 576,791 19,033 185,308 48,864 234,171 342,620 59.40% ‐96.70% ‐35.75%
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 16,838,504 1,326,952 5,839,855 128,613 5,968,468 10,870,037 64.55% ‐92.12% ‐30.64%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 132,480 113,480 13,650 81,900 0 81,900 31,580 27.83% ‐87.97% 44.34%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 344,500 344,500 27,083 206,087 0 206,087 138,413 40.18% ‐92.14% 19.64%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,340,519 2,340,519 462,781 1,833,007 0 1,833,007 507,512 21.68% ‐80.23% 56.63%
514200 SALARY OF CLERICAL STAFF 8,372,762 8,438,279 769,757 3,865,761 0 3,865,761 4,572,518 54.19% ‐90.88% ‐8.38%
519000 OTHER MANAGEMENT PERSONNEL 2,060,027 2,060,027 55,085 413,903 0 413,903 1,646,124 79.91% ‐97.33% ‐59.82%
Page 4 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
519100 OTHER ADMINISTRATIVE PERSONNEL 3,533,659 3,872,548 50,937 338,373 0 338,373 3,534,175 91.26% ‐98.68% ‐82.52%
519900 OTHER SALARIES & COMPENSATION 338,001 338,001 8,420 56,379 0 56,379 281,622 83.32% ‐97.51% ‐66.64%
519910 EXTRA ACTIVITY SALARIES 0 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
519999 EMPLOYEE MASTER GENERIC SALARY 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 3,925,125 3,925,125 248,739 955,037 0 955,037 2,970,088 75.67% ‐93.66% ‐51.34%
522000 FICA 0 0 13,107 37,549 0 37,549 (37,549) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,410,457 3,404,457 252,432 1,290,651 0 1,290,651 2,113,805 62.09% ‐92.59% ‐24.18%
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 30,020 193,229 0 193,229 309,152 61.54% ‐94.02% ‐23.07%
530000 PURCHASED PROF/TECH SERVICES 1,476,283 1,688,100 25,461 449,526 118,079 567,605 1,120,495 66.38% ‐98.49% ‐46.74%
530002 OTHER COST‐BOARD LEGAL FEES ** 23,500,000 23,500,000 0 22,568,953 0 22,568,953 931,047 3.96% ‐100.00% 92.08%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 243,000 243,000 26,675 111,042 82,358 193,400 49,600 20.41% ‐89.02% ‐8.61%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 3,000,000 10,958 960,891 666,897 1,627,788 1,372,212 45.74% ‐99.63% ‐35.94%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 12,350 0 3,193 817 4,010 8,340 67.53% ‐100.00% ‐48.29%
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% ‐86.68%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 44,055 34,055 0 300 0 300 33,755 99.12% ‐100.00% ‐98.24%
558000 TRAVEL ‐ EMPLOYEES 26,324 31,324 2,962 12,231 0 12,231 19,093 60.95% ‐90.54% ‐21.91%
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 7,200 803 1,061 0 1,061 6,139 85.27% ‐88.85% ‐70.53%
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 2,017 2,155 0 2,155 5,045 70.07% ‐71.99% ‐40.14%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 7,200 7,200 2,364 3,974 0 3,974 3,226 44.81% ‐67.17% 10.39%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 7,200 7,200 799 1,275 0 1,275 5,925 82.29% ‐88.90% ‐64.58%
558028 TRAVEL‐BD MEMBER, A. HILL 7,200 7,200 20 39 0 39 7,161 99.45% ‐99.73% ‐98.91%
558029 TRAVEL‐BD MEMBER, D. PIERCE 7,200 7,200 1,569 2,172 0 2,172 5,028 69.84% ‐78.20% ‐39.67%
558030 TRAVEL‐BD MEMBER, W. MCGINNISS 0 7,200 20 424 0 424 6,776 94.11% ‐99.73% ‐88.22%
558099 TRAVEL‐ANNUAL BOARD RETREAT 25,200 44,200 0 22,218 0 22,218 21,982 49.73% ‐100.00% 0.53%
561000 SUPPLIES 372,346 477,121 4,294 65,530 32,980 98,510 378,611 79.35% ‐99.10% ‐72.53%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 16,650 46,650 0 7,702 10,990 18,692 27,958 59.93% ‐100.00% ‐66.98%
561200 COMPUTER SOFTWARE 109,381 96,381 0 5,010 1 5,011 91,369 94.80% ‐100.00% ‐89.60%
561500 EXPENDABLE EQUIPMENT 80,050 91,550 0 400 0 400 91,150 99.56% ‐100.00% ‐99.13%
561600 EXPENDABLE COMPUTER EQUIPMENT 36,270 53,270 0 2,094 0 2,094 51,176 96.07% ‐100.00% ‐92.14%
564200 BOOKS (OTHER THAN TEXTBOOKS) 450 2,450 0 1,363 0 1,363 1,087 44.37% ‐100.00% 11.27%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 14,208 11,258 0 0 0 0 11,258 100.00% ‐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 101,076 191,501 12,500 102,444 4,125 106,569 84,932 44.35% ‐93.47% 6.99%
589000 OTHER EXPENDITURES 9,400,000 7,695,665 0 0 0 0 7,695,665 100.00% ‐100.00% ‐100.00%
GENERAL ADMINISTRATION Total 63,487,020 62,650,007 2,022,451 33,596,302 916,246 34,512,549 28,137,459 44.91% ‐96.77% 7.25%
SCHOOL ADMINISTRATION 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
513000 PRINCIPAL 16,784,920 16,784,920 1,719,255 9,914,697 0 9,914,697 6,870,223 40.93% ‐89.76% 18.14%
513100 ASSISTANT PRINCIPAL 25,962,701 25,962,701 2,265,557 10,908,385 0 10,908,385 15,054,316 57.98% ‐91.27% ‐15.97%
514200 SALARY OF CLERICAL STAFF 15,033,089 15,033,089 1,348,942 6,938,149 0 6,938,149 8,094,940 53.85% ‐91.03% ‐7.69%
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 8,953 51,218 0 51,218 (51,218) 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% ‐99.61%
521000 STATE HEALTH INSURANCE 9,895,500 9,895,500 858,968 4,169,714 0 4,169,714 5,725,786 57.86% ‐91.32% ‐15.73%
522000 FICA 0 0 25,414 76,894 0 76,894 (76,894) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 11,899,915 11,899,915 971,148 5,217,796 0 5,217,796 6,682,119 56.15% ‐91.84% ‐12.31%
Page 5 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
525000 UNEMPLOYMENT COMPENSATION 13,750 13,750 0 0 0 0 13,750 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 1,531,189 1,531,189 155,705 919,723 0 919,723 611,466 39.93% ‐89.83% 20.13%
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% ‐43.86%
561500 EXPENDABLE EQUIPMENT 76,500 46,500 0 654 0 654 45,846 98.59% ‐100.00% ‐97.19%
561600 EXPENDABLE COMPUTER EQUIPMENT 4,500 20,500 7,650 19,428 0 19,428 1,072 5.23% ‐62.68% 89.54%
589000 OTHER EXPENDITURES 900,000 900,000 0 0 0 0 900,000 100.00% ‐100.00% ‐100.00%
SCHOOL ADMINISTRATION Total 83,936,113 83,922,113 7,361,592 38,221,520 0 38,221,520 45,700,593 54.46% ‐91.23% ‐8.91%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 287,648 287,648 29,817 149,291 0 149,291 138,357 48.10% ‐89.63% 3.80%
514800 ACCOUNTANT 3,967,540 4,389,322 255,908 1,600,452 0 1,600,452 2,788,870 63.54% ‐94.17% ‐27.08%
518100 MAINT PERSONNEL‐TRANS MECHANIC 120,130 120,130 27,960 140,032 0 140,032 (19,902) ‐16.57% ‐76.73% 133.13%
519000 OTHER MANAGEMENT PERSONNEL 1,840,916 1,840,916 194,500 943,649 0 943,649 897,267 48.74% ‐89.43% 2.52%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,230,856 1,230,856 110,049 572,114 0 572,114 658,742 53.52% ‐91.06% ‐7.04%
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 91,224 408,291 0 408,291 914,709 69.14% ‐93.10% ‐38.28%
522000 FICA 0 0 7,819 23,135 0 23,135 (23,135) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,537,929 1,537,929 109,297 645,339 0 645,339 892,590 58.04% ‐92.89% ‐16.08%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 3,068 9,204 0 9,204 (9,204) NA NA NA
527000 ON BEHALF PAYMENTS 22,000 22,000 0 0 0 0 22,000 100.00% ‐100.00% ‐100.00%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 2,109 6,327 0 6,327 (6,327) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 204,226 204,226 10,554 97,044 0 97,044 107,182 52.48% ‐94.83% ‐4.96%
530000 PURCHASED PROF/TECH SERVICES 3,422,400 4,748,551 176,479 1,263,537 2,055,804 3,319,341 1,429,210 30.10% ‐96.28% ‐46.78%
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 0 589,051 11 589,062 1,477,561 71.50% ‐100.00% ‐42.99%
553000 COMMUNICATION 14,400 14,400 0 12,386 0 12,386 2,014 13.99% ‐100.00% 72.03%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 8,750 0 8,750 0 8,750 0 0.00% ‐100.00% 100.00%
558000 TRAVEL ‐ EMPLOYEES 124,691 124,691 900 11,160 0 11,160 113,532 91.05% ‐99.28% ‐82.10%
561000 SUPPLIES 38,480 89,980 5,162 30,541 8,866 39,406 50,574 56.21% ‐94.26% ‐32.12%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 10,000 12,900 1,014 5,047 1,032 6,079 6,821 52.88% ‐92.14% ‐21.76%
561200 COMPUTER SOFTWARE 418,582 353,632 0 0 14,650 14,650 338,982 95.86% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 12,800 12,800 0 1,524 1,804 3,327 9,473 74.00% ‐100.00% ‐76.20%
561600 EXPENDABLE COMPUTER EQUIPMENT 1,800 19,532 1,570 2,418 15,192 17,610 1,922 9.84% ‐91.96% ‐75.24%
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 0 0 154,930 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 9,458,627 8,894,627 5,416 23,076 7,790 30,866 8,863,761 99.65% ‐99.94% ‐99.48%
589000 OTHER EXPENDITURES 900,000 604,730 0 0 0 0 604,730 100.00% ‐100.00% ‐100.00%
599000 OTHER USES 0 0 0 (6,067) 0 (6,067) 6,067 NA NA NA
599015 PCCARD DEFAULT EXP‐M. JOHNSON 0 0 0 0 0 0 0 NA NA NA
599016 PCCARD DEFAULT EXP‐J. MCMAHAN 0 0 0 0 0 0 0 NA NA NA
599017 PCCARD DEFAULT EXP‐M. ORSON 0 0 0 0 0 0 0 NA NA NA
599019 PCCARD DEFAULT EXP‐M. ERWIN 0 0 0 0 0 0 0 NA NA NA
599021 PCCARD DEFAULT EXP‐J. MORLEY 0 0 0 0 0 0 0 NA NA NA
599024 PCCARD DEFAULT EXP‐S. JESTER 0 0 0 0 0 0 0 NA NA NA
599025 PCCARD DEFAULT EXP‐V. TURNER 0 0 0 0 0 0 0 NA NA NA
599028 PCCARD DEFAULT EXP‐W.MCGINNISS 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS Total 27,492,239 28,373,700 1,032,844 6,536,299 2,105,148 8,641,448 19,732,253 69.54% ‐96.36% ‐53.93%
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 1,761,454 9,290,051 0 9,290,051 13,280,041 58.84% ‐92.20% ‐17.68%
518600 CUSTODIAL PERSONNEL 29,550,733 29,550,733 2,144,833 11,996,827 0 11,996,827 17,553,906 59.40% ‐92.74% ‐18.81%
519000 OTHER MANAGEMENT PERSONNEL 5,963,289 6,388,663 391,571 2,134,343 0 2,134,343 4,254,320 66.59% ‐93.87% ‐33.18%
519100 OTHER ADMINISTRATIVE PERSONNEL 4,165,710 4,599,040 389,773 2,151,385 1,164 2,152,549 2,446,491 53.20% ‐91.52% ‐6.44%
519900 OTHER SALARIES & COMPENSATION 1,893,708 1,893,708 178,527 972,103 0 972,103 921,605 48.67% ‐90.57% 2.67%
519910 EXTRA ACTIVITY SALARIES 0 0 3,457 8,516 0 8,516 (8,516) NA NA NA
Page 6 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
521000 STATE HEALTH INSURANCE 18,785,250 18,680,848 934,401 4,252,012 0 4,252,012 14,428,836 77.24% ‐95.00% ‐54.48%
522000 FICA 0 0 52,143 154,406 0 154,406 (154,406) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,828,052 12,733,659 458,972 2,534,957 0 2,534,957 10,198,702 80.09% ‐96.40% ‐60.18%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 1,899 5,698 0 5,698 (5,698) 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 0 158,310 475,041 0 475,041 (475,041) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,707,418 1,707,418 86,763 964,549 0 964,549 742,869 43.51% ‐94.92% 12.98%
530000 PURCHASED PROF/TECH SERVICES 1,768,963 1,943,255 6,144 521,970 607,799 1,129,769 813,487 41.86% ‐99.68% ‐46.28%
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 11,767,000 2,130,626 4,660,362 1,097,012 5,757,374 6,009,626 51.07% ‐81.89% ‐20.79%
541001 HAZMAT/ABATEMENT 1,670,000 1,670,000 0 5,201 110,638 115,839 1,554,161 93.06% ‐100.00% ‐99.38%
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 12,369,500 511,185 5,482,027 3,618,214 9,100,241 3,269,259 26.43% ‐95.87% ‐11.36%
543001 MAINTENANCE‐BUILDING‐REGION 1 300,000 300,000 0 84,286 68,734 153,021 146,979 48.99% ‐100.00% ‐43.81%
543002 MAINTENANCE‐BUILDING‐REGION 2 300,000 300,000 13,060 173,946 6,448 180,394 119,606 39.87% ‐95.65% 15.96%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 19,658 61,392 0 61,392 238,608 79.54% ‐93.45% ‐59.07%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 0 114,720 2,509 117,229 182,771 60.92% ‐100.00% ‐23.52%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 300,000 0 66,387 312 66,699 233,301 77.77% ‐100.00% ‐55.74%
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 0 85,266 10,264 95,530 204,470 68.16% ‐100.00% ‐43.16%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 0 35,004 3,430 38,434 261,566 87.19% ‐100.00% ‐76.66%
543008 MAINT‐SYS(ENVIRONMENTAL & ROOF 2,170,000 2,170,000 185,690 185,690 164,260 349,950 1,820,050 83.87% ‐91.44% ‐82.89%
543009 MAINT‐SYS‐PARTS & MAJOR WORK 25,000,000 7,915,615 122,022 1,964,965 521,188 2,486,153 5,429,462 68.59% ‐98.46% ‐50.35%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 3,500,000 3,500,000 0 99,232 11,777 111,009 3,388,991 96.83% ‐100.00% ‐94.33%
543011 MAINT‐LAWN EQUIPMENT 1,500,000 1,500,000 0 0 0 0 1,500,000 100.00% ‐100.00% ‐100.00%
543012 MAINT‐FLEET TRUCKS 3,500,000 3,500,000 0 133,395 0 133,395 3,366,605 96.19% ‐100.00% ‐92.38%
543013 SUPT. DEFERRED MAINTENANCE 8,000,000 8,000,000 459,781 4,527,173 3,076,466 7,603,639 396,361 4.95% ‐94.25% 13.18%
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 1,425 27,465 61,300 88,765 78,005 46.77% ‐99.15% ‐67.06%
544200 RENTAL OF EQUIPMENT & VEHICLES 2,202,500 2,202,500 46,487 743,051 341,991 1,085,042 1,117,458 50.74% ‐97.89% ‐32.53%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
549000 OTHER PURCHASED PROPERTY SERVI 1,433,934 3,883,934 0 1,690,666 476,136 2,166,801 1,717,133 44.21% ‐100.00% ‐12.94%
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% 96.89%
553000 COMMUNICATION 35,820 33,320 283 1,845 16 1,861 31,459 94.42% ‐99.15% ‐88.92%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 23,385 0 1,300 0 1,300 22,085 94.44% ‐100.00% ‐88.88%
558000 TRAVEL ‐ EMPLOYEES 380,000 430,000 3,640 55,460 0 55,460 374,540 87.10% ‐99.15% ‐74.20%
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 4,717,000 254,657 1,417,225 826,975 2,244,199 2,472,801 52.42% ‐94.60% ‐39.91%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 47,700 47,200 0 2,644 4,958 7,601 39,599 83.90% ‐100.00% ‐88.80%
561200 COMPUTER SOFTWARE 40,770 437,770 0 397,000 0 397,000 40,770 9.31% ‐100.00% 81.37%
561500 EXPENDABLE EQUIPMENT 3,929,500 4,529,500 106,463 2,994,262 1,148,427 4,142,689 386,811 8.54% ‐97.65% 32.21%
561600 EXPENDABLE COMPUTER EQUIPMENT 40,500 42,300 3,478 15,982 5,825 21,807 20,493 48.45% ‐91.78% ‐24.43%
562000 ENERGY / ELECTRICITY 22,500,000 22,500,000 1,372,755 10,090,842 9,102,447 19,193,289 3,306,711 14.70% ‐93.90% ‐10.30%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 0 712,893 1,487,107 2,200,000 300,000 12.00% ‐100.00% ‐42.97%
562003 ENERGY‐REFUNDS/REBATES 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 9,000 9,000 0 0 0 0 9,000 100.00% ‐100.00% ‐100.00%
571000 LAND ACQUISITION & DEVELOPMENT 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 2,225,000 2,975,000 48,544 284,325 265,641 549,967 2,425,033 81.51% ‐98.37% ‐80.89%
Page 7 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% 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 5,589,874 70,428 497,148 152,476 649,625 4,940,249 88.38% ‐98.74% ‐82.21%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,628,000 8,724,126 99,225 992,244 1,292,480 2,284,724 6,439,402 73.81% ‐98.86% ‐77.25%
573001 SMALL EQUIPMENT(HAND TOOLS ETC 450,000 450,000 0 0 0 0 450,000 100.00% ‐100.00% ‐100.00%
573002 EQUIPMENT‐PLAYGROUND MAINT‐REP 450,000 450,000 0 12,696 27,545 40,241 409,759 91.06% ‐100.00% ‐94.36%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 2,880,000 1,885,165 0 48,240 864,561 912,801 972,364 51.58% ‐100.00% ‐94.88%
581000 DUES AND FEES 148,500 147,500 53 21,886 41,777 63,662 83,838 56.84% ‐99.96% ‐70.32%
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 221,490,060 224,718,056 12,017,708 76,262,826 25,431,457 101,694,283 123,023,772 54.75% ‐94.65% ‐32.13%
STUDENT TRANSPORTATION SERVICE 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 100,464 100,464 0 0 0 0 100,464 100.00% ‐100.00% ‐100.00%
518000 BUS DRIVERS 22,863,212 22,864,712 2,103,796 8,457,460 480 8,457,940 14,406,772 63.01% ‐90.80% ‐26.02%
518100 MAINT PERSONNEL‐TRANS MECHANIC 6,352,581 6,352,581 1,530,911 8,822,612 0 8,822,612 (2,470,030) ‐38.88% ‐75.90% 177.76%
519000 OTHER MANAGEMENT PERSONNEL 1,724,068 1,897,773 164,348 1,243,244 0 1,243,244 654,529 34.49% ‐91.34% 31.02%
519100 OTHER ADMINISTRATIVE PERSONNEL 186,456 186,456 17,004 79,304 0 79,304 107,152 57.47% ‐90.88% ‐14.93%
519900 OTHER SALARIES & COMPENSATION 1,015,507 1,015,507 2,055 18,195 0 18,195 997,312 98.21% ‐99.80% ‐96.42%
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 13,986,000 639,104 2,256,600 0 2,256,600 11,729,400 83.87% ‐95.43% ‐67.73%
522000 FICA 0 0 7,842 24,138 0 24,138 (24,138) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 6,295,608 6,295,608 130,193 761,170 0 761,170 5,534,439 87.91% ‐97.93% ‐75.82%
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 1,402 3,154 0 3,154 (3,154) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 890,627 890,627 239,927 1,159,885 0 1,159,885 (269,258) ‐30.23% ‐73.06% 160.46%
530000 PURCHASED PROF/TECH SERVICES 1,811,630 1,944,320 132,430 151,924 43,830 195,754 1,748,566 89.93% ‐93.19% ‐84.37%
530010 PURCHASED SERVICES‐OTHER FEES 36,000 31,400 0 0 0 0 31,400 100.00% ‐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% ‐102.72%
551900 STUD TRANSP PURCHASED‐OTH SRCE 832,500 1,175,244 75,107 413,120 372,810 785,929 389,315 33.13% ‐93.61% ‐29.70%
553000 COMMUNICATION 167,850 167,850 172 2,158 6,297 8,455 159,395 94.96% ‐99.90% ‐97.43%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 26,550 26,550 0 10,070 0 10,070 16,480 62.07% ‐100.00% ‐24.14%
558000 TRAVEL ‐ EMPLOYEES 130,500 129,815 1,895 31,509 0 31,509 98,306 75.73% ‐98.54% ‐51.46%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 517,504 511,349 1,410 62,195 334,587 396,781 114,568 22.40% ‐99.72% ‐75.67%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,110 127 1,854 342 2,196 2,914 57.02% ‐97.52% ‐27.43%
561200 COMPUTER SOFTWARE 884,750 884,750 0 68,323 0 68,323 816,427 92.28% ‐100.00% ‐84.56%
561500 EXPENDABLE EQUIPMENT 5,535,404 5,719,932 49,250 2,162,839 1,370,148 3,532,987 2,186,945 38.23% ‐99.14% ‐24.38%
561600 EXPENDABLE COMPUTER EQUIPMENT 66,400 66,400 1,421 6,626 1,903 8,528 57,872 87.16% ‐97.86% ‐80.04%
562000 ENERGY / ELECTRICITY 7,290,000 7,290,800 636,989 3,391,518 1,512,783 4,904,301 2,386,499 32.73% ‐91.26% ‐6.96%
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 5,321,738 448,040 1,181,710 0 1,181,710 4,140,028 77.79% ‐91.58% ‐55.59%
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 0 13,511 4,176 17,687 134,263 88.36% ‐100.00% ‐82.22%
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 84,269,491 6,183,423 30,298,780 5,615,665 35,914,445 48,355,045 57.38% ‐92.66% ‐28.09%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 853,354 853,354 63,634 368,768 0 368,768 484,586 56.79% ‐92.54% ‐13.57%
511600 PROF DEVELOPMENT STIPENDS 0 0 30,450 47,800 0 47,800 (47,800) 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 1,558,934 130,033 744,490 0 744,490 814,444 52.24% ‐91.66% ‐4.49%
514300 RESEARCH PERSONNEL 0 0 10,318 30,955 0 30,955 (30,955) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 3,278,491 3,374,193 242,240 1,387,629 0 1,387,629 1,986,565 58.88% ‐92.82% ‐17.75%
519100 OTHER ADMINISTRATIVE PERSONNEL 12,540,690 13,523,014 973,355 5,728,462 0 5,728,462 7,794,552 57.64% ‐92.80% ‐15.28%
519900 OTHER SALARIES & COMPENSATION 611,260 611,260 346,285 595,575 0 595,575 15,685 2.57% ‐43.35% 94.87%
519910 EXTRA ACTIVITY SALARIES 0 10,000 0 1,667 0 1,667 8,333 83.33% ‐100.00% ‐66.67%
Page 8 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
521000 STATE HEALTH INSURANCE 2,614,950 2,628,450 186,248 984,452 0 984,452 1,643,998 62.55% ‐92.91% ‐25.09%
522000 FICA 0 0 17,186 51,484 0 51,484 (51,484) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,519,321 3,531,409 256,788 1,511,938 0 1,511,938 2,019,471 57.19% ‐92.73% ‐14.37%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 7,330 47,041 0 47,041 (47,041) 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 38,586 253,417 0 253,417 305,618 54.67% ‐93.10% ‐9.34%
530000 PURCHASED PROF/TECH SERVICES 1,028,904 3,368,986 24,758 1,989,565 810,146 2,799,711 569,275 16.90% ‐99.27% 18.11%
530070 ADA‐PURCHASED PROF/TECH SERVIC 54,000 54,000 3,560 5,075 3,486 8,562 45,438 84.15% ‐93.41% ‐81.20%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 795 0 795 (795) NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 1,811,457 2,020,256 151,078 1,178,989 822,575 2,001,564 18,692 0.93% ‐92.52% 16.72%
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
552000 INSURANCE (OTHR THAN EMPL BEN) 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 2,676,532 2,643,532 71,662 910,574 451,283 1,361,856 1,281,675 48.48% ‐97.29% ‐31.11%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,134 36,176 0 6,399 1,448 7,848 28,329 78.31% ‐100.00% ‐64.62%
558000 TRAVEL ‐ EMPLOYEES 189,000 189,000 4,779 30,208 299 30,507 158,493 83.86% ‐97.47% ‐68.03%
561000 SUPPLIES 588,190 614,146 4,213 34,076 46,598 80,674 533,472 86.86% ‐99.31% ‐88.90%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 450 9,584 0 1,112 191 1,303 8,281 86.41% ‐100.00% ‐76.80%
561200 COMPUTER SOFTWARE 586,460 586,460 0 344,542 0 344,542 241,918 41.25% ‐100.00% 17.50%
561500 EXPENDABLE EQUIPMENT 119,700 147,917 500 6,358 14,639 20,996 126,920 85.81% ‐99.66% ‐91.40%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 37,620 43,520 4,355 8,389 17,569 25,958 17,562 40.35% ‐89.99% ‐61.45%
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 1,252 1,252 998 44.36% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 40,500 54,985 0 9,421 8,062 17,483 37,503 68.20% ‐100.00% ‐65.73%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 279,782 285,632 3,279 50,432 14,302 64,734 220,898 77.34% ‐98.85% ‐64.69%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 33,141,661 36,897,344 2,570,635 16,329,613 2,191,851 18,521,464 18,375,880 49.80% ‐93.03% ‐11.49%
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 1,201,030 112,762 503,010 0 503,010 698,020 58.12% ‐90.61% ‐16.24%
521000 STATE HEALTH INSURANCE 13,500 13,500 803 8,908 0 8,908 4,593 34.02% ‐94.05% 31.96%
522000 FICA 0 0 295 843 0 843 (843) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 7,963 7,963 3,998 16,353 0 16,353 (8,390) ‐105.36% ‐49.79% 310.73%
527000 ON BEHALF PAYMENTS 14,000 14,000 0 0 0 0 14,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 127,888 127,888 7,275 35,409 0 35,409 92,479 72.31% ‐94.31% ‐44.62%
530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 54,000 54,000 0 0 0 0 54,000 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 900,000 789,000 0 0 0 0 789,000 100.00% ‐100.00% ‐100.00%
OTHER SUPPORT SERVICES Total 3,431,416 3,259,791 125,134 586,532 0 586,532 2,673,258 82.01% ‐96.16% ‐64.01%
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% ‐97.13%
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 67,614 186,067 0 186,067 (186,067) NA NA NA
521000 STATE HEALTH INSURANCE 13,500 13,500 11,816 20,747 0 20,747 (7,247) ‐53.68% ‐12.47% 207.37%
522000 FICA 0 0 936 2,614 0 2,614 (2,614) 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 1,041 128 324 0 324 717 68.85% ‐87.69% ‐37.70%
ENTERPRISE OPERATIONS Total 61,672 61,672 80,495 209,753 0 209,753 (148,081) ‐240.11% 30.52% 580.22%
TRANSFERS & OTHER OUTLAYS 589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
Page 9 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% 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
593000 OPERATING TRANSFER TO OTH FUND 8,341,294 7,841,294 0 1,000,000 0 1,000,000 6,841,294 87.25% ‐100.00% ‐74.49%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 8,341,294 7,841,294 0 1,000,000 0 1,000,000 6,841,294 87.25% ‐100.00% ‐74.49%
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 1,474,461,904 1,483,403,156 121,919,100 603,020,459 44,015,468 647,035,927 836,367,229 56.38% ‐91.78% ‐18.70%
** Gold Case Payment $22,500,000
Page 10 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
LOCAL REVENUES 412100 CONCESSION SALES 0 0 0 0 0 0 0 NA NA NA
412150 CLUB DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
412200 DONATIONS 50,500 50,500 0 0 0 0 50,500 100.00% ‐100.00% ‐100.00%
412250 FUNDRAISING/MISC. SALES 0 0 0 0 0 0 0 NA NA NA
412300 GATE RECEIPTS 0 0 0 0 0 0 0 NA NA NA
413100 TUITION FROM INDIVIDUALS 0 0 0 0 0 0 0 NA NA NA
413200 TUITION ‐ OTHER GEORGIA LUAS 0 0 0 0 0 0 0 NA NA NA
413500 SUMMER SCHOOL TUITION 5,650 5,650 0 0 0 0 5,650 100.00% ‐100.00% ‐100.00%
414000 TRANSPORTATION FEES 0 0 0 0 0 0 0 NA NA NA
417000 STUDENT ACTIVITIES‐CENTRALIZED 0 0 0 0 0 0 0 NA NA NA
418000 COMMUNITY SERVICE ACTIVITIES 0 0 0 0 0 0 0 NA NA NA
419100 RENTAL OF PROPERTY 0 0 0 0 0 0 0 NA NA NA
419200 CONTRIBUTIONS‐PRIVATE SOURCES 1,800 16,800 0 0 0 0 16,800 100.00% ‐100.00% ‐100.00%
419850 STUDENT SUPPLY FEES 0 0 0 0 0 0 0 NA NA NA
419950 OTHER LOCAL REVENUES 10,333,168 10,323,689 1,101,004 12,344,558 0 12,344,558 (2,020,870) ‐19.58% ‐89.34% 139.15%
419951 10% ‐ OTHER LOCAL REVENUES 412,268 412,268 17,960 133,136 0 133,136 279,132 67.71% ‐95.64% ‐35.41%
LOCAL REVENUES Total 10,803,386 10,808,907 1,118,964 12,477,694 0 12,477,694 (1,668,787) ‐15.44% ‐89.65% 130.88%
INTEREST 415000 INVESTMENT INCOME 0 0 0 6,645 0 6,645 (6,645) NA NA NA
INTEREST Total 0 0 0 6,645 0 6,645 (6,645) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 13,374,640 13,494,640 1,724,688 7,552,093 0 7,552,093 5,942,547 44.04% ‐87.22% 11.93%
438000 OTHER GRANTS FROM GEORGIA DOE 1,573,493 1,964,280 402,430 923,604 0 923,604 1,040,676 52.98% ‐79.51% ‐5.96%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 14,948,133 15,458,920 2,127,119 8,475,696 0 8,475,696 6,983,224 45.17% ‐86.24% 9.65%
FEDERAL SOURCES 443000 CAT GRANTS ‐ DIRECT FED GOVT 0 0 0 0 0 0 0 NA NA NA
445200 OTH FED GRANTS THRU GA DOE 78,175,418 104,463,249 21,071,789 44,592,149 0 44,592,149 59,871,100 57.31% ‐79.83% ‐14.63%
445300 ALL OTHER FEDERAL GRANTS 2,828,757 2,838,257 81,354 965,929 0 965,929 1,872,328 65.97% ‐97.13% ‐31.94%
445350 CARES ACT‐ESSER 351,475,415 543,274,269 51,978,537 82,058,051 0 82,058,051 461,216,218 84.90% ‐90.43% ‐69.79%
449950 REV ‐ FED SRCES NOT CLASSIFIED 332,968 1,107,151 0 0 0 0 1,107,151 100.00% ‐100.00% ‐100.00%
FEDERAL SOURCES Total 432,812,558 651,682,925 73,131,680 127,616,128 0 127,616,128 524,066,797 80.42% ‐88.78% ‐60.83%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,998,766 5,498,766 17,960 1,133,136 0 1,133,136 4,365,630 79.39% ‐99.67% ‐58.79%
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 4,998,766 5,498,766 17,960 1,133,136 0 1,133,136 4,365,630 79.39% ‐99.67% ‐58.79%
TOTAL REVENUE 463,562,842 683,449,518 76,395,723 149,709,299 0 149,709,299 533,740,219 78.10% ‐88.82% ‐56.19%
INSTRUCTION 511000 TEACHERS 15,966,900 23,825,092 1,382,184 5,806,447 0 5,806,447 18,018,645 75.63% ‐94.20% ‐51.26%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 22,211 1,855 22,825 0 22,825 (614) ‐2.76% ‐91.65% 105.53%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 46,705 0 0 0 0 46,705 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 153,500 0 0 0 0 0 0 NA NA NA
511700 EXTENDED YEAR 450,000 831,081 493 333,624 0 333,624 497,457 59.86% ‐99.94% ‐19.71%
511800 ART ‐ MUSIC ‐ PE 36,979 65,652 3,617 12,968 0 12,968 52,684 80.25% ‐94.49% ‐60.50%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 5,135,539 6,837,643 459,123 1,974,082 0 1,974,082 4,863,561 71.13% ‐93.29% ‐42.26%
514500 INTERPRETER 67,165 329,734 35,799 139,505 0 139,505 190,229 57.69% ‐89.14% ‐15.38%
516100 TECHNOLOGY SPECIALIST 181,520 181,520 15,826 61,803 0 61,803 119,717 65.95% ‐91.28% ‐31.90%
516300 SCH NURSE/SPEC EDUC NURSE LPN 0 0 0 0 0 0 0 NA NA NA
516400 PHYS/OCCUP/SPEECH THERAPIST 0 126,712 0 0 0 0 126,712 100.00% ‐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 0 325,643 1,889,564 0 1,889,564 (1,889,564) NA NA NA
519900 OTHER SALARIES & COMPENSATION 22,339,807 68,041,763 151,543 17,161,971 0 17,161,971 50,879,792 74.78% ‐99.78% ‐49.55%
519910 EXTRA ACTIVITY SALARIES 110,349 110,349 0 62,433 0 62,433 47,916 43.42% ‐100.00% 13.16%
520000 EMPLOYEE BENEFITS 0 16,919 0 0 0 0 16,919 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 5,435,998 12,747,190 435,912 1,575,486 0 1,575,486 11,171,704 87.64% ‐96.58% ‐75.28%
522000 FICA 0 0 434 1,480 0 1,480 (1,480) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,033,819 17,869,586 335,329 1,842,910 0 1,842,910 16,026,676 89.69% ‐98.12% ‐79.37%
Page 11 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
529000 OTHER EMPLOYEE BENEFITS 1,196,733 4,573,377 79,490 786,507 0 786,507 3,786,871 82.80% ‐98.26% ‐65.60%
530000 PURCHASED PROF/TECH SERVICES 36,181,028 6,297,686 91,674 345,604 475,586 821,190 5,476,495 86.96% ‐98.54% ‐89.02%
532100 CONTRACTED SERV‐TEACHERS 2,008,053 10,241,305 7,537 972,853 148,265 1,121,118 9,120,186 89.05% ‐99.93% ‐81.00%
532200 CONTRACTED SERV‐ART‐MUSIC‐P.E. 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 0 0 NA NA NA
541000 WATER‐SEWER & CLEANING SERVIC 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 15,080 0 0 0 0 0 0 NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 450,000 450,000 0 0 0 0 450,000 100.00% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
544300 RENTAL OF COMPUTER EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 502,000 1,119,239 0 0 0 0 1,119,239 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 6,738,606 10,049,115 560,653 3,136,532 2,294,636 5,431,168 4,617,947 45.95% ‐94.42% ‐37.58%
556100 TUITION TO OTHER GEORGIA LUAS 0 0 0 0 0 0 0 NA NA NA
556300 TUITION TO PRIVATE SOURCES 0 0 0 0 0 0 0 NA NA NA
556900 OTHER TUITION 1,000 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 398,626 134,364 0 40,713 0 40,713 93,651 69.70% ‐100.00% ‐39.40%
559500 OTHER PURCHASED SERVICES 28,000 0 0 9,958 0 9,958 (9,958) NA NA NA
561000 SUPPLIES 14,228,911 6,529,496 115,779 1,654,301 719,392 2,373,693 4,155,803 63.65% ‐98.23% ‐49.33%
561099 SURPLUS 4,313,026 4,345,708 0 112,500 0 112,500 4,233,208 97.41% ‐100.00% ‐94.82%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 286,363 343,618 48,842 156,565 14,509 171,074 172,545 50.21% ‐85.79% ‐8.87%
561200 COMPUTER SOFTWARE 689,466 398,910 9,400 56,153 4,950 61,103 337,806 84.68% ‐97.64% ‐71.85%
561500 EXPENDABLE EQUIPMENT 1,376,107 5,564,751 59,170 598,118 765,024 1,363,143 4,201,608 75.50% ‐98.94% ‐78.50%
561600 EXPENDABLE COMPUTER EQUIPMEN 1,330,466 35,274,495 62,777 803,060 3,837,778 4,640,838 30,633,658 86.84% ‐99.82% ‐95.45%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 5,900 4,673,446 0 3,593,803 0 3,593,803 1,079,642 23.10% ‐100.00% 53.80%
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% 16.78%
564200 BOOKS (OTHER THAN TEXTBOOKS) 410,512 2,820,447 6,588 162,832 136,010 298,842 2,521,605 89.40% ‐99.77% ‐88.45%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 494,768 358,816 0 59,375 1,230 60,605 298,211 83.11% ‐100.00% ‐66.90%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 66,830 0 289,480 0 289,480 (222,650) ‐333.16% ‐100.00% 766.32%
581000 DUES AND FEES 117,434 37,300 5,640 29,259 3,440 32,699 4,601 12.33% ‐84.88% 56.89%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 136,154,720 248,360,760 4,195,306 57,718,098 8,403,497 66,121,596 182,239,165 73.38% ‐98.31% ‐53.52%
PUPIL SERVICES 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 1,643 1,860 3,935 0 3,935 (2,293) ‐139.57% 13.24% 379.15%
511600 PROF DEVELOPMENT STIPENDS 0 1,960 0 246,000 0 246,000 (244,040) ‐12451.02% ‐100.00% 25002.04%
514000 AIDES AND PARAPROFESSIONALS 0 0 38,505 112,362 0 112,362 (112,362) NA NA NA
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
514600 ATHLETICS PERSONNEL 0 0 0 0 0 0 0 NA NA NA
516300 SCH NURSE/SPEC EDUC NURSE LPN 76,504 77,510 6,446 25,785 0 25,785 51,725 66.73% ‐91.68% ‐33.47%
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 793,567 1,035,107 93,393 394,219 0 394,219 640,888 61.92% ‐90.98% ‐23.83%
517200 ELEMENTARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
517300 SECONDARY COUNSELOR 0 200,109 0 0 0 0 200,109 100.00% ‐100.00% ‐100.00%
517400 SCHOOL PSYCHOLOGIST 0 85,816 0 0 0 0 85,816 100.00% ‐100.00% ‐100.00%
517600 SCHOOL SOCIAL WORKER 129,819 222,765 14,203 49,564 0 49,564 173,201 77.75% ‐93.62% ‐55.50%
517700 FAMILY SERVICES/PARENT COORD 1,243,957 1,589,588 68,658 403,867 0 403,867 1,185,721 74.59% ‐95.68% ‐49.19%
517900 REHABILITATION COUNSELOR 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 274,170 16,000 26,127 126,139 0 126,139 (110,139) ‐688.37% 63.30% 1476.74%
519100 OTHER ADMINISTRATIVE PERSONNE 368,685 7,776,800 49,230 101,489 0 101,489 7,675,311 98.69% ‐99.37% ‐97.39%
519900 OTHER SALARIES & COMPENSATION 3,397,116 19,150,141 1,069,123 5,879,607 0 5,879,607 13,270,535 69.30% ‐94.42% ‐38.59%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
520000 EMPLOYEE BENEFITS 0 57,964 0 0 0 0 57,964 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 922,501 2,843,783 240,553 897,416 0 897,416 1,946,366 68.44% ‐91.54% ‐36.89%
522000 FICA 0 0 1,293 3,217 0 3,217 (3,217) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 832,211 3,438,404 246,951 995,981 0 995,981 2,442,423 71.03% ‐92.82% ‐42.07%
Page 12 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 175,155 924,659 48,216 246,768 0 246,768 677,891 73.31% ‐94.79% ‐46.63%
530000 PURCHASED PROF/TECH SERVICES 32,355,780 10,394,068 103,284 1,313,829 1,613,594 2,927,423 7,466,644 71.84% ‐99.01% ‐74.72%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 83,727 84,716 11,216 19,967 15,563 35,530 49,186 58.06% ‐86.76% ‐52.86%
553200 COMMUNICATION‐WEB SUBSCRPT/L 857,320 1,902,292 116,579 795,569 13,722 809,292 1,093,000 57.46% ‐93.87% ‐16.36%
558000 TRAVEL ‐ EMPLOYEES 36,500 63,370 43 967 0 967 62,403 98.47% ‐99.93% ‐96.95%
559500 OTHER PURCHASED SERVICES 8,000 14,923 0 0 0 0 14,923 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 455,113 708,533 27,503 520,368 69,935 590,302 118,231 16.69% ‐96.12% 46.89%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,260 9,435 0 6,209 0 6,209 3,226 34.19% ‐100.00% 31.63%
561200 COMPUTER SOFTWARE 4,742 6,000 0 12,000 642 12,642 (6,642) ‐110.69% ‐100.00% 300.00%
561500 EXPENDABLE EQUIPMENT 18,131 146,055 72 85,209 21,807 107,016 39,039 26.73% ‐99.95% 16.68%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,034 166,932 22,242 45,338 18,210 63,548 103,384 61.93% ‐86.68% ‐45.68%
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 95,116 111,541 0 20,998 6,093 27,092 84,449 75.71% ‐100.00% ‐62.35%
571500 LAND IMPROVEMENTS 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 30,380 0 0 0 0 30,380 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 100,000 0 0 0 0 100,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 10,600 22,450 0 5,415 1,044 6,459 15,992 71.23% ‐100.00% ‐51.76%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 42,367,245 51,182,942 2,185,499 12,312,218 1,760,609 14,072,827 37,110,115 72.50% ‐95.73% ‐51.89%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 540 0 4,650 0 4,650 (4,110) ‐760.62% ‐100.00% 1621.23%
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% ‐19.80%
511600 PROF DEVELOPMENT STIPENDS 0 7,750 0 700 0 700 7,050 90.97% ‐100.00% ‐81.94%
514200 SALARY OF CLERICAL STAFF 87,606 53,871 6,765 39,890 0 39,890 13,981 25.95% ‐87.44% 48.09%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 368,917 343,039 29,932 168,279 0 168,279 174,760 50.94% ‐91.27% ‐1.89%
519100 OTHER ADMINISTRATIVE PERSONNE 145,391 138,267 48,874 144,143 0 144,143 (5,876) ‐4.25% ‐64.65% 108.50%
519900 OTHER SALARIES & COMPENSATION 0 949,681 0 139,500 0 139,500 810,181 85.31% ‐100.00% ‐70.62%
519910 EXTRA ACTIVITY SALARIES 0 0 1,650 1,650 0 1,650 (1,650) NA NA NA
520000 EMPLOYEE BENEFITS 0 689 0 0 0 0 689 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 60,750 90,450 14,240 34,829 0 34,829 55,621 61.49% ‐84.26% ‐22.99%
522000 FICA 0 0 840 1,728 0 1,728 (1,728) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 85,108 82,288 14,550 51,708 0 51,708 30,581 37.16% ‐82.32% 25.67%
529000 OTHER EMPLOYEE BENEFITS 24,495 51,554 1,945 30,348 0 30,348 21,206 41.13% ‐96.23% 17.73%
530000 PURCHASED PROF/TECH SERVICES 26,915,378 1,241,471 0 91,795 0 91,795 1,149,676 92.61% ‐100.00% ‐85.21%
530001 ARCHITECT/ENGINEER 0 0 0 0 0 0 0 NA NA NA
530003 OTHER COST‐PROFESSIONAL TECH 0 0 0 0 0 0 0 NA NA NA
532100 CONTRACTED SERV‐TEACHERS 45,000 2,000 0 2,000 0 2,000 0 0.00% ‐100.00% 100.00%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 2,000 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 2,500 2,500 0 0 0 0 2,500 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 3,830 1,303,553 0 3,149 285 3,434 1,300,119 99.74% ‐100.00% ‐99.52%
558000 TRAVEL ‐ EMPLOYEES 80,557 57,571 38 5,723 0 5,723 51,847 90.06% ‐99.93% ‐80.12%
559500 OTHER PURCHASED SERVICES 26,566 33,766 0 0 0 0 33,766 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 287,024 444,066 16,939 88,422 47,288 135,709 308,357 69.44% ‐96.19% ‐60.18%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 23,053 8,383 0 302 0 302 8,081 96.40% ‐100.00% ‐92.79%
561200 COMPUTER SOFTWARE 320,231 332,594 1,738 1,738 77 1,815 330,779 99.45% ‐99.48% ‐98.96%
561500 EXPENDABLE EQUIPMENT 35,300 76,816 3,958 29,931 18,433 48,363 28,453 37.04% ‐94.85% ‐22.07%
561600 EXPENDABLE COMPUTER EQUIPMEN 27,634 25,173 0 46,805 483 47,288 (22,115) ‐87.85% ‐100.00% 271.87%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 8,100 26,684 285 3,857 261 4,118 22,566 84.57% ‐98.93% ‐71.09%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 1,000 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 48,335 34,235 0 9,550 1,529 11,079 23,156 67.64% ‐100.00% ‐44.21%
595000 SPECIAL ITEMS 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
12/31/2023
(UNAUDITED)
1 6
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 28,598,776 5,309,941 141,753 901,497 68,355 969,853 4,340,089 81.74% ‐97.33% ‐66.04%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 45,189 2,200 8,480 0 8,480 36,709 81.23% ‐95.13% ‐62.47%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 89,935 740 2,620 0 2,620 87,315 97.09% ‐99.18% ‐94.17%
511600 PROF DEVELOPMENT STIPENDS 79,226 8,263,564 43,093 839,826 1,650 841,476 7,422,087 89.82% ‐99.48% ‐79.67%
511700 EXTENDED YEAR 0 0 0 150,661 0 150,661 (150,661) NA NA NA
516100 TECHNOLOGY SPECIALIST 10,204 10,204 0 0 0 0 10,204 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 0 88,950 0 5,400 0 5,400 83,550 93.93% ‐100.00% ‐87.86%
519100 OTHER ADMINISTRATIVE PERSONNE 13,343,501 16,481,358 1,296,184 5,204,705 0 5,204,705 11,276,653 68.42% ‐92.14% ‐36.84%
519900 OTHER SALARIES & COMPENSATION 1,890,000 2,760,479 0 359,428 0 359,428 2,401,051 86.98% ‐100.00% ‐73.96%
520000 EMPLOYEE BENEFITS 0 135,334 0 0 0 0 135,334 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 2,092,500 3,514,770 243,129 1,014,855 0 1,014,855 2,499,915 71.13% ‐93.08% ‐42.25%
522000 FICA 0 0 4,441 11,113 0 11,113 (11,113) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,661,890 3,369,780 248,173 1,048,495 0 1,048,495 2,321,285 68.89% ‐92.64% ‐37.77%
529000 OTHER EMPLOYEE BENEFITS 407,820 1,711,797 41,432 220,778 0 220,778 1,491,018 87.10% ‐97.58% ‐74.21%
530000 PURCHASED PROF/TECH SERVICES 27,381,568 5,264,298 137,640 472,554 404,497 877,051 4,387,247 83.34% ‐97.39% ‐82.05%
532100 CONTRACTED SERV‐TEACHERS 0 70,057 1,583 12,556 2,345 14,901 55,156 78.73% ‐97.74% ‐64.16%
536100 PER DIEM AND FEES 0 45,926 0 2,400 0 2,400 43,526 94.77% ‐100.00% ‐89.55%
536200 PER DIEM AND FEES ‐ EXPENSES 0 0 0 0 0 0 0 NA NA NA
553200 COMMUNICATION‐WEB SUBSCRPT/L 51,649 2,007,488 0 17,817 0 17,817 1,989,671 99.11% ‐100.00% ‐98.22%
553400 SBITA greater than 12 months 0 10,875 0 0 10,875 10,875 0 0.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 143,007 1,375,023 15,202 151,499 13,351 164,851 1,210,172 88.01% ‐98.89% ‐77.96%
559500 OTHER PURCHASED SERVICES 0 40,598 0 0 0 0 40,598 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 164,720 677,220 0 110,101 29,952 140,053 537,167 79.32% ‐100.00% ‐67.48%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 36,359 25,080 0 0 0 0 25,080 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 2,400 707,663 0 0 149 149 707,514 99.98% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,840 423,129 0 0 275,069 275,069 148,060 34.99% ‐100.00% ‐100.00%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 389,391 4,109,804 4,374 68,496 24,772 93,268 4,016,535 97.73% ‐99.89% ‐96.67%
581000 DUES AND FEES 2,296,096 3,064,304 14,530 85,450 13,107 98,557 2,965,747 96.78% ‐99.53% ‐94.42%
589000 OTHER EXPENDITURES 0 65,982 0 0 0 0 65,982 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 51,047,170 54,358,805 2,052,721 9,787,236 775,766 10,563,002 43,795,803 80.57% ‐96.22% ‐63.99%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
516500 LIBRARIAN/MEDIA SPECIALIST 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 2,800,000 2,800,500 0 244,000 0 244,000 2,556,500 91.29% ‐100.00% ‐82.57%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 74,200 74,200 0 6,391 0 6,391 67,809 91.39% ‐100.00% ‐82.77%
530000 PURCHASED PROF/TECH SERVICES 0 215,882 0 0 0 0 215,882 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 14,375 30,184 673 20,027 21,548 41,575 (11,391) ‐37.74% ‐97.77% 32.70%
EDUCATIONAL MEDIA SERVICES Total 2,893,575 3,125,766 673 270,418 21,548 291,966 2,833,800 90.66% ‐99.98% ‐82.70%
FEDERAL GRANT ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
514100 SALARY OF SERETARIAL STAFF 0 0 3,573 10,720 0 10,720 (10,720) NA NA NA
514200 SALARY OF CLERICAL STAFF 55,936 147,702 14,874 93,358 0 93,358 54,344 36.79% ‐89.93% 26.41%
514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 256,511 379,839 79,734 303,462 0 303,462 76,377 20.11% ‐79.01% 59.78%
519100 OTHER ADMINISTRATIVE PERSONNE 2,410,600 3,599,736 146,237 1,072,132 0 1,072,132 2,527,604 70.22% ‐95.94% ‐40.43%
519900 OTHER SALARIES & COMPENSATION 1,200,000 1,622,081 0 52,000 0 52,000 1,570,081 96.79% ‐100.00% ‐93.59%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 354,375 708,814 33,220 197,864 0 197,864 510,950 72.09% ‐95.31% ‐44.17%
522000 FICA 0 0 2,929 8,984 0 8,984 (8,984) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 532,854 953,089 46,008 348,967 0 348,967 604,122 63.39% ‐95.17% ‐26.77%
529000 OTHER EMPLOYEE BENEFITS 106,766 212,327 5,082 48,099 0 48,099 164,228 77.35% ‐97.61% ‐54.69%
530000 PURCHASED PROF/TECH SERVICES (5,635,750) 634,466 11,693 141,803 61,733 203,536 430,931 67.92% ‐98.16% ‐55.30%
531000 CONTRACTED SERVICE ‐ADMIN 0 0 0 0 0 0 0 NA NA NA
Page 14 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% 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
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 1,575 10,000 0 83 0 83 9,917 99.17% ‐100.00% ‐98.34%
553200 COMMUNICATION‐WEB SUBSCRPT/L 5,000 3,000 0 0 0 0 3,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 14,300 58,500 323 9,856 0 9,856 48,644 83.15% ‐99.45% ‐66.30%
561000 SUPPLIES 4,085,638 131,374 0 10,951 2,411 13,362 118,012 89.83% ‐100.00% ‐83.33%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 2,500 5,400 0 18 38 57 5,343 98.95% ‐100.00% ‐99.32%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 56,000 64,585 0 1,639 40 1,679 62,906 97.40% ‐100.00% ‐94.92%
561600 EXPENDABLE COMPUTER EQUIPMEN 65,852 239,620 0 15,430 10,551 25,981 213,639 89.16% ‐100.00% ‐87.12%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 8,000 28,000 0 1,966 0 1,966 26,034 92.98% ‐100.00% ‐85.96%
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
FEDERAL GRANT ADMINISTRATION Total 3,520,157 8,805,532 343,673 2,317,333 74,774 2,392,107 6,413,425 72.83% ‐96.10% ‐47.37%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 0 0 0 0 0 0 0 NA NA NA
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 52,839 100,027 7,774 46,608 0 46,608 53,419 53.40% ‐92.23% ‐6.81%
519000 OTHER MANAGEMENT PERSONNEL 0 62,607 0 0 0 0 62,607 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 537,900 757,325 97,422 531,087 0 531,087 226,238 29.87% ‐87.14% 40.25%
519900 OTHER SALARIES & COMPENSATION 1,700,000 2,411,172 0 323,594 0 323,594 2,087,578 86.58% ‐100.00% ‐73.16%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 81,000 201,180 16,610 108,500 0 108,500 92,680 46.07% ‐91.74% 7.86%
522000 FICA 0 0 1,349 4,024 0 4,024 (4,024) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 112,715 144,911 20,119 126,154 0 126,154 18,757 12.94% ‐86.12% 74.11%
529000 OTHER EMPLOYEE BENEFITS 62,035 125,573 1,291 25,833 0 25,833 99,741 79.43% ‐98.97% ‐58.86%
530000 PURCHASED PROF/TECH SERVICES 26,148,145 513,437 0 14,203 0 14,203 499,234 97.23% ‐100.00% ‐94.47%
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% 96.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 275,433 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 16,491 14,391 0 0 582 582 13,809 95.96% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 845,000 0 0 0 0 0 0 NA NA NA
561200 COMPUTER SOFTWARE 1,396,753 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 3,620 3,620 0 0 0 0 3,620 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
588000 FEDERAL INDIRECT COST CHARGES 21,085,705 46,193,745 0 4,223,728 0 4,223,728 41,970,017 90.86% ‐100.00% ‐81.71%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 52,319,286 50,531,738 144,565 5,407,406 2,020 5,409,426 45,122,312 89.29% ‐99.71% ‐78.60%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 320 10,031 0 10,031 (10,031) 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 15,122 77,479 0 77,479 61,600 44.29% ‐89.13% 11.42%
514800 ACCOUNTANT 0 0 15,301 104,686 0 104,686 (104,686) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 1,500,000 5,477,143 0 1,479,822 0 1,479,822 3,997,321 72.98% ‐100.00% ‐45.96%
521000 STATE HEALTH INSURANCE 54,000 60,600 8,365 31,990 0 31,990 28,610 47.21% ‐86.20% 5.58%
522000 FICA 0 0 303 912 0 912 (912) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 32,126 21,960 5,579 27,525 0 27,525 (5,565) ‐25.34% ‐74.59% 150.69%
529000 OTHER EMPLOYEE BENEFITS 44,011 149,270 1,036 44,393 0 44,393 104,876 70.26% ‐99.31% ‐40.52%
530000 PURCHASED PROF/TECH SERVICES 26,152,645 501,781 0 17,000 0 17,000 484,781 96.61% ‐100.00% ‐93.22%
553000 COMMUNICATION 0 0 0 96 0 96 (96) 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
Page 15 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% 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
SCHOOL ADMINISTRATION Total 27,958,823 6,370,082 46,025 1,793,936 0 1,793,936 4,576,147 71.84% ‐99.28% ‐43.68%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514800 ACCOUNTANT 0 0 0 37,538 0 37,538 (37,538) NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 172,000 0 172,000 (172,000) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 1,784 0 1,784 (1,784) NA NA NA
522000 FICA 0 0 0 205 0 205 (205) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 3,005 0 3,005 (3,005) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 4,529 0 4,529 (4,529) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 26,102,645 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 6,955 66 946 0 946 6,009 86.40% ‐99.06% ‐72.80%
561000 SUPPLIES 0 14,414 0 26 0 26 14,387 99.82% ‐100.00% ‐99.63%
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% ‐86.18%
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% 99.97%
SUPPORT SERVICES ‐ BUSINESS Total 26,102,645 272,506 66 256,699 0 256,699 15,807 5.80% ‐99.98% 88.40%
MAINTENANCE AND OPERATION OF PLANT SERVICES 518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 0 10,350 0 0 0 0 10,350 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 2,444,000 7,623,791 0 2,685,817 0 2,685,817 4,937,975 64.77% ‐100.00% ‐29.54%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 64,766 339,438 0 161,716 0 161,716 177,722 52.36% ‐100.00% ‐4.72%
530000 PURCHASED PROF/TECH SERVICES 27,373,820 5,729,060 0 90,227 1,696,600 1,786,827 3,942,233 68.81% ‐100.00% ‐96.85%
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% 100.00%
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 29,632,775 540 7,310 6,620 13,930 29,618,845 99.95% ‐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 3,552,984 0 0 2,052 2,052 3,550,931 99.94% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 1,858,781 0 0 0 0 1,858,781 100.00% ‐100.00% ‐100.00%
562000 ENERGY / ELECTRICITY 7,204 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 0 39,000 0 0 0 0 39,000 100.00% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 411,131 0 100,309 0 100,309 310,822 75.60% ‐100.00% ‐51.20%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 3,750,000 0 0 0 0 0 0 NA NA NA
573400 PURCHASE/LEASE EQUIPMENT‐TECH (55,995) 0 0 0 1,050 1,050 (1,050) NA NA NA
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 75,201,357 57,823,158 540 3,087,458 1,706,607 4,794,066 53,029,093 91.71% ‐100.00% ‐89.32%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 511,826 213 167,856 187,901 355,756 156,070 30.49% ‐99.96% ‐34.41%
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% ‐25.17%
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
Page 16 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
529000 OTHER EMPLOYEE BENEFITS 34,450 268,157 16 114,612 0 114,612 153,546 57.26% ‐99.99% ‐14.52%
530000 PURCHASED PROF/TECH SERVICES 26,125,645 23,283 0 0 168 168 23,115 99.28% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
551900 STUD TRANSP PURCHASED‐OTH SRC 69,000 50,000 0 0 4,233 4,233 45,767 91.53% ‐100.00% ‐100.00%
552000 INSURANCE (OTHR THAN EMPL BEN) 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 57,802 55,226 0 9,840 0 9,840 45,386 82.18% ‐100.00% ‐64.36%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
562000 ENERGY / ELECTRICITY 125,746 258,199 0 116,761 105,799 222,559 35,640 13.80% ‐100.00% ‐9.56%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 20,653,718 30,439 456,587 4,306,028 4,762,614 15,891,104 76.94% ‐99.85% ‐95.58%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 27,712,643 26,153,859 30,668 2,483,279 4,604,128 7,087,407 19,066,452 72.90% ‐99.88% ‐81.01%
SUPPORT SERVICES ‐ CENTRAL 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514300 RESEARCH PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 68,460 0 0 0 0 68,460 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 276,416 169,101 45,482 132,510 0 132,510 36,591 21.64% ‐73.10% 56.72%
519900 OTHER SALARIES & COMPENSATION 42,239,799 1,483,560 0 342,000 0 342,000 1,141,560 76.95% ‐100.00% ‐53.89%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 64,125 61,172 1,195 10,660 0 10,660 50,512 82.57% ‐98.05% ‐65.15%
522000 FICA 0 0 588 827 0 827 (827) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 55,228 48,094 8,788 28,646 0 28,646 19,448 40.44% ‐81.73% 19.12%
529000 OTHER EMPLOYEE BENEFITS 7,325 49,059 477 15,109 0 15,109 33,949 69.20% ‐99.03% ‐38.40%
530000 PURCHASED PROF/TECH SERVICES 26,298,445 2,966,862 0 0 4,282 4,282 2,962,580 99.86% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 8,335 13,350 0 351 0 351 12,999 97.37% ‐100.00% ‐94.74%
553200 COMMUNICATION‐WEB SUBSCRPT/L 118,200 122,400 0 0 0 0 122,400 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 42,500 47,500 78 1,477 0 1,477 46,023 96.89% ‐99.84% ‐93.78%
561000 SUPPLIES 209,500 210,000 0 157 5,618 5,775 204,225 97.25% ‐100.00% ‐99.85%
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% ‐99.48%
561600 EXPENDABLE COMPUTER EQUIPMEN 50,000 129,470 0 61,758 0 61,758 67,712 52.30% ‐100.00% ‐4.60%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 25,376 25,376 0 0 0 0 25,376 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 11,566,415 (81) 0 0 0 0 (81) 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 2,500 34,490 0 0 0 0 34,490 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ CENTRAL Total 81,059,164 5,510,711 56,609 593,704 11,199 604,902 4,905,808 89.02% ‐98.97% ‐78.45%
OTHER SUPPORT SERVICES 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 0 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 160,810 25,784 170,180 0 170,180 (9,370) ‐5.83% ‐83.97% 111.65%
521000 STATE HEALTH INSURANCE 0 0 1,059 3,014 0 3,014 (3,014) NA NA NA
522000 FICA 0 0 86 310 0 310 (310) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 13,401 1,164 8,300 0 8,300 5,101 38.06% ‐91.31% 23.87%
530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 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 2,000 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 77,085 0 0 0 0 77,085 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 500 139,893 0 0 0 0 139,893 100.00% ‐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%
Page 17 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% 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 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 1,500 1,500 0 0 0 0 1,500 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
OTHER SUPPORT SERVICES Total 6,500 407,190 28,092 181,805 45 181,850 225,340 55.34% ‐93.10% ‐10.70%
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% ‐60.23%
521000 STATE HEALTH INSURANCE 305,000 158,760 0 0 0 0 158,760 100.00% ‐100.00% ‐100.00%
523000 TEACHERS RETIREMENT SYSTEM 283,781 189,572 0 0 0 0 189,572 100.00% ‐100.00% ‐100.00%
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 119,446 282,192 0 78,133 0 78,133 204,058 72.31% ‐100.00% ‐44.62%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 448,045 0 80,557 0 80,557 367,488 82.02% ‐100.00% ‐64.04%
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% ‐88.01%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 0 0 (253,198) 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 1,528 1,528 0 1,528 (1,528) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 21 21 0 21 (21) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 (8,479) 25 0 25 (25) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 430,000 760,000 66,805 273,152 68,083 341,235 418,766 55.10% ‐91.21% ‐28.12%
530056 PURCHASED SERVICES‐TEMPORARY 0 0 0 0 0 0 0 NA NA NA
530100 CONTRACTED SECURITY‐ATHLETICS 30,000 15,000 0 8,900 6,100 15,000 0 0.00% ‐100.00% 18.67%
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% ‐77.25%
530400 AWARDS & PRINTING/BINDING‐ATH 20,000 12,000 0 4,806 3,313 8,118 3,882 32.35% ‐100.00% ‐19.91%
530500 ATHLETIC EVENT STAFF 128,000 466,000 35,154 405,941 0 405,941 60,059 12.89% ‐92.46% 74.22%
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 0 5,042 1,352 6,394 1,606 20.07% ‐100.00% 26.06%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 45,000 35,000 0 4,863 935 5,798 29,202 83.43% ‐100.00% ‐72.21%
558200 PLAYOFF PAYOUT 30,000 70,000 7,566 9,287 24,194 33,481 36,519 52.17% ‐89.19% ‐73.47%
561000 SUPPLIES 126,082 39,082 1,070 5,748 26,731 32,479 6,603 16.90% ‐97.26% ‐70.58%
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 60,000 0 34,585 22,718 57,303 2,697 4.49% ‐100.00% 15.28%
561510 ATHLETICS UNIFORMS 350,000 365,000 27,296 249,761 87,539 337,301 27,699 7.59% ‐92.52% 36.86%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 350,000 505,000 27,857 409,096 70,865 479,962 25,038 4.96% ‐94.48% 62.02%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 175,000 19,000 0 18,278 16,755 35,033 (16,033) ‐84.38% ‐100.00% 92.40%
581000 DUES AND FEES 60,000 61,000 10,200 51,035 1,390 52,425 8,575 14.06% ‐83.28% 67.33%
581300 ATHLETICS‐HOTEL 40,000 50,000 0 22,320 0 22,320 27,680 55.36% ‐100.00% ‐10.72%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS Total 1,897,082 2,467,082 (84,180) 1,504,616 334,325 1,838,941 628,141 25.46% ‐103.41% 21.98%
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% 21.57%
530001 ARCHITECT/ENGINEER 5,790,672 3,647,066 0 171,003 246,915 417,918 3,229,148 88.54% ‐100.00% ‐90.62%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 132,338,941 528,607 7,580,761 7,490,221 15,070,982 117,267,960 88.61% ‐99.60% ‐88.54%
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 158,786,775 141,684,430 528,607 8,410,673 7,761,136 16,171,809 125,512,621 88.59% ‐99.63% ‐88.13%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 891,245 891,245 17,960 133,136 0 133,136 758,109 85.06% ‐97.98% ‐70.12%
Page 18 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% 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
599000 OTHER USES 0 0 1,556,954 10,210,967 0 10,210,967 (10,210,967) 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 1,574,914 10,344,103 0 10,344,103 (9,452,858) ‐1060.64% 76.71% 2221.27%
TOTAL EXPENDITURES 770,264,304 684,997,129 11,245,532 118,674,008 25,524,010 144,198,018 540,799,111 78.95% ‐98.36% ‐65.35%
Page 19 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% 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 47,605 0
TRANSFERS & OTHER OUTLAYS Total 0 0 0 47,605 0 47,605 (47,605) 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 47,605 0 47,605 (47,605) NA NA NA
Page 20 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% 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 49,446,165 0 49,446,165 379,553,835 88.47% ‐100.00% ‐76.95%
412150 CLUB DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
412200 DONATIONS 11,000 86,573 50 84,567 0 84,567 2,006 2.32% ‐99.94% 95.36%
412250 FUNDRAISING/MISC. SALES 0 0 0 0 0 0 0 NA NA NA
419950 OTHER LOCAL REVENUES 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 429,011,000 429,086,573 50 49,530,732 0 49,530,732 379,555,842 88.46% ‐100.00% ‐76.91%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 0 11,173,551 0 11,173,551 (8,373,551) ‐299.06% ‐100.00% 698.11%
INTEREST Total 2,800,000 2,800,000 0 11,173,551 0 11,173,551 (8,373,551) ‐299.06% ‐100.00% 698.11%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL 451000 ISSUANCE OF BONDS 0 0 0 0 0 0 0 NA NA NA
452000 OPER TRANSFERS FROM OTH FUND 0 0 0 47,605 0 47,605 (47,605) NA NA NA
461000 CAPITAL CONTRIBUTIONS 0 0 0 0 0 0 0 NA NA NA
463000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
464000 EXTRAORDINARY ITEMS 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 0 0 0 47,605 0 47,605 (47,605) NA NA NA
TOTAL REVENUE 431,811,000 431,886,573 50 60,751,887 0 60,751,887 371,134,686 85.93% ‐100.00% ‐71.87%
INSTRUCTION 530000 PURCHASED PROF/TECH SERVICES 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 500 500 0 292 0 292 208 41.69% ‐100.00% 16.62%
561500 EXPENDABLE EQUIPMENT 0 (960,000) 35,671 413,694 601,104 1,014,799 (1,974,799) 205.71% ‐103.72% ‐186.19%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 0 201,775 273,017 474,793 485,207 50.54% ‐100.00% ‐57.96%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 5,500 5,500 35,671 615,761 874,121 1,489,883 (1,484,383) ‐26988.78% 548.56% 22291.32%
PUPIL SERVICES 519900 OTHER SALARIES & COMPENSATION 0 8,000 0 7,715 0 7,715 285 3.56% ‐100.00% 92.88%
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% 91.85%
553200 COMMUNICATION‐WEB SUBSCRPT/ 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 50,000 0 33,273 1 33,273 16,727 33.45% ‐100.00% 33.09%
561500 EXPENDABLE EQUIPMENT 0 0 0 210 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 0 58,387 33 58,420 22,654 27.94% ‐100.00% 44.03%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 530000 PURCHASED PROF/TECH SERVICES 0 17,000,000 36,174 196,334 10,548,740 10,745,074 6,254,926 36.79% ‐99.79% ‐97.69%
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
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 0 17,000,000 36,174 196,334 10,548,740 10,745,074 6,254,926 36.79% ‐99.79% ‐97.69%
MAINTENANCE AND OPERATION OF PLANT SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 3,408 10,169 0 10,169 (10,169) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 10,000,000 7,000,000 27,585 338,797 0 338,797 6,661,203 95.16% ‐99.61% ‐90.32%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 1,000,000 3,585 33,974 0 33,974 966,026 96.60% ‐99.64% ‐93.21%
522000 FICA 0 0 384 1,121 0 1,121 (1,121) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 1,000,000 5,993 65,500 0 65,500 934,500 93.45% ‐99.40% ‐86.90%
529000 OTHER EMPLOYEE BENEFITS 0 1,000,000 335 9,337 0 9,337 990,663 99.07% ‐99.97% ‐98.13%
530000 PURCHASED PROF/TECH SERVICES 5,294 93,813 0 6,287 15,683 21,970 71,842 76.58% ‐100.00% ‐86.60%
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% ‐90.19%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 10,588 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 10,050,882 10,998,914 41,290 509,241 32,075 541,316 10,457,598 95.08% ‐99.62% ‐90.74%
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
Page 21 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% 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
573200 PURCHASE/LEASE ‐ BUSES 1,000,000 723,685 0 0 0 0 723,685 100.00% ‐100.00% ‐100.00%
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 0 1,265,473 11,895,443 13,160,915 4,839,085 26.88% ‐100.00% ‐85.94%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 0 1,265,473 11,895,443 13,160,915 4,839,085 26.88% ‐100.00% ‐85.94%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 514200 SALARY OF CLERICAL STAFF 39,562 39,562 0 0 0 0 39,562 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS MECHAN 19,838 19,838 0 0 0 0 19,838 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 4,912,962 4,912,962 0 0 0 0 4,912,962 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 467,208 467,208 0 0 0 0 467,208 100.00% ‐100.00% ‐100.00%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 0 0 0 0 743,475 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 0 0 0 0 99,677 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 2,538,975 (2,489,990) 0 67,410 720,404 787,814 (3,277,803) 131.64% ‐100.00% ‐105.41%
530001 ARCHITECT/ENGINEER 8,318,082 35,116,689 121,730 2,104,122 15,100,175 17,204,297 17,912,393 51.01% ‐99.65% ‐88.02%
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 7,487 13,162 2,337,669 99.44% ‐100.00% ‐99.52%
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 694,936,550 381,235,622 874,737 13,370,323 54,676,697 68,047,020 313,188,601 82.15% ‐99.77% ‐92.99%
573000 PURCHASE EQUIP‐NOT BUSES/COMP (2,208,498) 4,965,676 0 9,213 0 9,213 4,956,462 99.81% ‐100.00% ‐99.63%
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) 1,272,656 315,970 398,838 292,520 691,358 581,298 45.68% ‐75.17% ‐37.32%
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 1,312,438 15,955,582 70,797,282 86,752,864 367,455,782 80.90% ‐99.71% ‐92.97%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUN 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 0 120,913 0 120,913 (120,913) NA NA NA
583100 REDEMPTION OF PRINCIPAL 5,572,080 5,572,080 0 5,690,000 0 5,690,000 (117,920) ‐2.12% ‐100.00% 104.23%
DEBT SERVICE Total 5,572,080 5,572,080 0 5,810,913 0 5,810,913 (238,833) ‐4.29% ‐100.00% 108.57%
TOTAL EXPENDITURES 847,368,454 590,001,341 1,425,574 24,411,690 94,147,694 118,559,384 471,441,956 79.91% ‐99.76% ‐91.72%
Page 22 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
LOCAL REVENUES 416110 STUDENT SALES‐BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
416111 STUDENT SALES ‐ LUNCH 0 0 0 0 0 0 0 NA NA NA
416112 STUDENT SALES‐LUNCH P 0 0 0 0 0 0 0 NA NA NA
416120 STUDENT SALES‐BRKF PROGRAMS 60,543,391 60,543,391 0 0 0 0 60,543,391 100.00% ‐100.00% ‐100.00%
416210 SUPPL SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
416220 ADULT SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
416230 CONTR SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
419950 OTHER LOCAL REVENUES 506,404 506,404 5,436 1,378,233 0 1,378,233 (871,828) ‐172.16% ‐98.93% 444.32%
LOCAL REVENUES Total 61,049,795 61,049,795 5,436 1,378,233 0 1,378,233 59,671,563 97.74% ‐99.99% ‐95.48%
INTEREST 415000 INVESTMENT INCOME 0 0 0 114,754 0 114,754 (114,754) NA NA NA
INTEREST Total 0 0 0 114,754 0 114,754 (114,754) 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 0 428,263 0 428,263 (428,263) NA NA NA
STATE SOURCES Total 0 0 0 428,263 0 428,263 (428,263) NA NA NA
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 2,375,836 2,375,836 0 12,059,094 0 12,059,094 (9,683,258) ‐407.57% ‐100.00% 915.15%
445101 FED LUNCH REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445104 FED LUNCH REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445108 FED LUNCH REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
445110 CHILD NUTR PROG GRANTS 4,247,392 4,247,392 0 4,363,124 0 4,363,124 (115,732) ‐2.72% ‐100.00% 105.45%
445111 FED BREAKFAST REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445114 FED BREAKFAST REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445118 FED BREAKFAST REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
445120 (CACFP) FEDERAL GRANTS 0 0 0 0 0 0 0 NA NA NA
445130 FED REIMB ‐ AFTER‐SCHOOL SNACK 500,000 500,000 0 102,014 0 102,014 397,986 79.60% ‐100.00% ‐59.19%
445131 FED SNACK REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445134 FED SNACK REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445138 FED SNACK REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
445200 OTH FED GRANTS THRU GA DOE 50,000 50,000 11,869 60,864 0 60,864 (10,864) ‐21.73% ‐76.26% 143.46%
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 3,094,653 0 3,094,653 1,534,097 33.14% ‐100.00% 33.71%
FEDERAL SOURCES Total 11,801,978 11,801,978 11,869 21,979,328 0 21,979,328 (10,177,350) ‐86.23% ‐99.90% 272.47%
TRANSFERS AND OTHER LOCAL 451300 ACCR INTEREST‐ISSUANCE OF BOND 0 0 0 0 0 0 0 NA NA NA
452000 OPER TRANSFERS FROM OTH FUND 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00% ‐100.00% ‐100.00%
TRANSFERS AND OTHER LOCAL Total 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00% ‐100.00% ‐100.00%
TOTAL REVENUE 75,651,773 75,651,773 17,305 23,900,577 0 23,900,577 51,751,196 68.41% ‐99.98% ‐36.81%
GENERAL ADMINISTRATION 530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS 514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS Total 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL 523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 0 0 0 0 0 0 0 NA NA NA
SCHOOL NUTRITION PROGRAM 514200 SALARY OF CLERICAL STAFF 96,678 96,678 11,998 67,418 0 67,418 29,260 30.27% ‐87.59% 39.47%
518400 SCHOOL NUTR PROGRAM CAFETERIA 20,215,024 20,215,024 1,549,678 6,284,014 0 6,284,014 13,931,010 68.91% ‐92.33% ‐37.83%
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DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(UNAUDITED)
1 6
% 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 2,038,479 139,350 765,583 0 765,583 1,272,896 62.44% ‐93.16% ‐24.89%
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 10,972,969 463,449 1,504,657 0 1,504,657 9,468,312 86.29% ‐95.78% ‐72.58%
522000 FICA 0 0 2,353 7,062 0 7,062 (7,062) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,332,477 4,332,477 119,192 518,151 0 518,151 3,814,326 88.04% ‐97.25% ‐76.08%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 0 234,482 0 234,482 (234,482) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 896 2,692 0 2,692 (2,692) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 579,437 579,437 109,768 460,458 0 460,458 118,979 20.53% ‐81.06% 58.93%
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 11,590 95,627 2,961 98,588 201,412 67.14% ‐96.14% ‐36.25%
543200 REPAIR & MAINT SERVICE‐TECH 108,161 108,161 0 95,911 2,338 98,249 9,912 9.16% ‐100.00% 77.35%
544100 RENTAL OF LAND OR BUILDINGS 300,000 300,000 14,026 156,568 83,895 240,463 59,537 19.85% ‐95.32% 4.38%
544200 RENTAL OF EQUIPMENT & VEHICLES 55,000 55,000 0 14,768 18,018 32,787 22,213 40.39% ‐100.00% ‐46.30%
558000 TRAVEL ‐ EMPLOYEES 150,000 150,000 0 5,376 0 5,376 144,624 96.42% ‐100.00% ‐92.83%
559500 OTHER PURCHASED SERVICES 300,400 300,400 0 65,854 96,658 162,512 137,888 45.90% ‐100.00% ‐56.16%
561000 SUPPLIES 3,580,446 3,580,446 166,926 1,159,474 679,107 1,838,581 1,741,866 48.65% ‐95.34% ‐35.23%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 290,409 290,409 0 140,762 0 140,762 149,647 51.53% ‐100.00% ‐3.06%
561600 EXPENDABLE COMPUTER EQUIPMEN 125,000 125,000 2,907 71,214 5,375 76,589 48,411 38.73% ‐97.67% 13.94%
563000 PURCHASED FOOD 25,150,230 25,150,230 1,525,323 11,839,176 7,091,276 18,930,452 6,219,778 24.73% ‐93.94% ‐5.85%
563500 FOOD ACQUISITIONS ‐ USDA 4,628,750 4,628,750 48,700 3,864,003 390,494 4,254,497 374,253 8.09% ‐98.95% 66.96%
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% ‐97.22%
581000 DUES AND FEES 25,000 25,000 0 350 0 350 24,650 98.60% ‐100.00% ‐97.20%
588000 FEDERAL INDIRECT COST CHARGES 596,000 596,000 0 0 0 0 596,000 100.00% ‐100.00% ‐100.00%
SCHOOL NUTRITION PROGRAM Total 75,651,774 75,651,774 4,166,156 27,370,990 8,384,113 35,755,103 39,896,671 52.74% ‐94.49% ‐27.64%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUN 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 0 0 0 0 0 0 0 NA NA NA
TOTAL EXPENDITURES 75,651,774 75,651,774 4,166,156 27,370,990 8,384,113 35,755,103 39,896,671 52.74% ‐94.49% ‐27.64%
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