DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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 5,374,494 817,979,712 0 817,979,712 50,020,288 5.76% ‐99.38% 61.55%
411210 OTHER SALES TAXES 15,000,000 15,000,000 0 2,742,802 0 2,742,802 12,257,198 81.71% ‐100.00% ‐68.65%
411900 OTHER TAXES 3,800,000 3,800,000 74,821 1,735,527 0 1,735,527 2,064,473 54.33% ‐98.03% ‐21.71%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 2,943,187 18,583,949 0 18,583,949 10,416,051 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 58,450 502,219 0 502,219 272,781 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 0 490 2,346 0 2,346 (2,346) 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 1,795,000 260,937 1,833,186 0 1,833,186 (38,186) NA NA NA
419955 REVENUE CLEARING ACCT 0 0 2,500 11,010 0 11,010 (11,010) NA NA NA
LOCAL REVENUES Total 920,399,645 920,385,016 8,714,879 847,614,479 0 847,614,479 72,770,537 NA NA NA
INTEREST 415000 INVESTMENT INCOME 9,000,000 9,000,000 0 7,541,645 0 7,541,645 1,458,355 NA NA NA
INTEREST Total 9,000,000 9,000,000 0 7,541,645 0 7,541,645 1,458,355 NA NA NA
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 641,249,522 640,421,328 60,225,383 337,089,369 0 337,089,369 303,331,959 NA NA NA
431220 QBE ALLOTMENT (OPER COSTS) 40,102,852 40,102,852 3,335,934 23,369,650 0 23,369,650 16,733,202 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 1,008,392 6,546,179 0 6,546,179 5,420,295 NA NA NA
431400 QBE CONTRA ACCOUNT (DEBIT) (175,655,285) (175,655,285) (14,637,905) (102,465,761) 0 (102,465,761) (73,189,524) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DOE 4,076,113 5,526,703 0 12,182,295 0 12,182,295 (6,655,592) NA NA NA
439120 ON BEHALF PAYMENTS ‐ TRS 188,228 188,228 0 0 0 0 188,228 NA NA NA
439130 ON BEHALF PAYMENTS ‐ PSERS 1,917,413 1,917,413 0 0 0 0 1,917,413 NA NA NA
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 523,845,318 524,467,714 49,931,804 276,721,732 0 276,721,732 247,745,981 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 6,660 147,667 0 147,667 (147,667) 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 6,660 144,689 0 144,689 1,289,083 NA NA NA
TOTAL REVENUE 1,454,678,735 1,455,286,502 58,653,343 1,132,022,545 0 1,132,022,545 323,263,957 22.21% ‐51.64% 33.35%
INSTRUCTION 511000 TEACHERS 479,212,503 480,017,358 46,807,064 221,036,443 259 221,036,702 258,980,656 53.95% ‐90.25% ‐21.06%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 160,000 1,088,243 7,800,380 0 7,800,380 (7,640,380) ‐4775.24% 580.15% 8257.55%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 81,570 305,939 0 305,939 (305,939) NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 421,614 120,893 483,911 0 483,911 (62,297) ‐14.78% ‐71.33% 96.76%
511600 PROF DEVELOPMENT STIPENDS 0 0 6,834 39,726 0 39,726 (39,726) 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 3,485,611 15,883,677 0 15,883,677 (15,883,677) 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 3,071,601 13,024,435 0 13,024,435 10,646,501 44.98% ‐87.02% ‐5.68%
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514500 INTERPRETER 0 0 6,739 30,193 0 30,193 (30,193) NA NA NA
516100 TECHNOLOGY SPECIALIST 82,214 82,214 7,943 36,215 0 36,215 45,998 55.95% ‐90.34% ‐24.49%
516400 PHYS/OCCUP/SPEECH THERAPIST 8,752,827 8,752,827 682,490 3,085,861 0 3,085,861 5,666,965 64.74% ‐92.20% ‐39.56%
517200 ELEMENTARY COUNSELOR 0 0 51,551 191,275 0 191,275 (191,275) NA NA NA
517300 SECONDARY COUNSELOR 0 0 17,477 54,762 0 54,762 (54,762) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 19,581 57,243 0 57,243 (57,243) NA NA NA
519900 OTHER SALARIES & COMPENSATION (15,841,318) (20,008,729) 580 8,157 0 8,157 (20,016,887) 100.04% ‐100.00% ‐100.07%
519910 EXTRA ACTIVITY SALARIES 0 143,000 7,433 97,644 0 97,644 45,356 31.72% ‐94.80% 17.06%
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 8,987,249 42,762,470 0 42,762,470 57,903,795 57.52% ‐91.07% ‐27.18%
522000 FICA 0 0 2,756 8,073 0 8,073 (8,073) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 103,811,222 103,946,573 7,810,297 39,694,086 0 39,694,086 64,252,487 61.81% ‐92.49% ‐34.54%
525000 UNEMPLOYMENT COMPENSATION 438 438 0 3,898 0 3,898 (3,461) ‐791.08% ‐100.00% 1427.57%
Page 1 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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 8,741,780 0 3,658,043 40,046 3,698,089 5,043,691 57.70% ‐100.00% ‐28.26%
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 0 433 1,300 0 1,300 (1,300) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 19,205,365 19,211,924 5,817,403 28,860,748 0 28,860,748 (9,648,824) ‐50.22% ‐69.72% 157.53%
530000 PURCHASED PROF/TECH SERVICES 9,501,802 9,615,240 847,373 4,964,422 856,718 5,821,140 3,794,100 39.46% ‐91.19% ‐11.49%
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% 24.06%
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 590,029 590,679 805 42,775 20,271 63,047 527,632 89.33% ‐99.86% ‐87.59%
544100 RENTAL OF LAND OR BUILDINGS 43,238 60,773 9,809 29,781 7,228 37,008 23,764 39.10% ‐83.86% ‐15.99%
544200 RENTAL OF EQUIPMENT & VEHICLES 88,527 84,792 828 42,718 5,793 48,511 36,281 42.79% ‐99.02% ‐13.63%
553000 COMMUNICATION 30,330 28,919 0 33 479 513 28,407 98.23% ‐100.00% ‐99.80%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 2,893,215 4,086,430 393,074 1,180,003 789,721 1,969,724 2,116,706 51.80% ‐90.38% ‐50.50%
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 1,018,042 32,171 168,843 848 169,691 848,351 83.33% ‐96.84% ‐71.57%
559300 PAYMENTS FOR PASS THRU FUNDS 0 828,194 69,016 483,113 0 483,113 345,081 41.67% ‐91.67% 0.00%
559400 PAYMENTS TO CHARTER SCHOOLS 53,731,439 53,731,439 5,581,858 39,442,956 0 39,442,956 14,288,483 26.59% ‐89.61% 25.84%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 5,970,071 5,129,110 334,019 2,199,268 516,799 2,716,067 2,413,042 47.05% ‐93.49% ‐26.49%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 153,150 301,072 10,945 66,311 7,238 73,548 227,524 75.57% ‐96.36% ‐62.24%
561200 COMPUTER SOFTWARE 6,411,641 4,188,423 27,430 3,088,418 101,284 3,189,702 998,721 23.84% ‐99.35% 26.41%
561500 EXPENDABLE EQUIPMENT 2,312,322 2,853,562 368,392 911,521 361,999 1,273,520 1,580,042 55.37% ‐87.09% ‐45.24%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 445,095 1,093,734 74,326 840,389 299,287 1,139,676 (45,942) ‐4.20% ‐93.20% 31.72%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564000 DIGITAL/ELECTRONIC TEXTBOOKS 640,342 7,397,532 6,377 4,103,805 767,408 4,871,214 2,526,318 34.15% ‐99.91% ‐4.90%
564100 TEXTBOOKS ‐ PRINTED 14,157,245 6,951,388 (1,376) 2,403,398 380,032 2,783,429 4,167,959 59.96% ‐100.02% ‐40.73%
564200 BOOKS (OTHER THAN TEXTBOOKS) 41,850 85,251 0 33,090 5,608 38,698 46,553 54.61% ‐100.00% ‐33.46%
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 1,509,120 536,651 12,343 13,442 22,665 36,107 500,544 93.27% ‐97.70% ‐95.71%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 3,586 0 0 0 0 3,586 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 844,881 1,035,787 121,067 513,167 87,172 600,339 435,449 42.04% ‐88.31% ‐15.07%
589000 OTHER EXPENDITURES 1,778,301 1,642,377 0 0 0 0 1,642,377 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 823,739,510 829,016,579 85,962,206 439,019,965 4,335,086 443,355,051 385,661,528 46.52% ‐89.63% ‐9.22%
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 94,593 360 14,243 0 14,243 80,349 84.94% ‐99.62% ‐74.19%
514200 SALARY OF CLERICAL STAFF 2,555,776 2,555,776 278,624 1,395,655 0 1,395,655 1,160,121 45.39% ‐89.10% ‐6.39%
514500 INTERPRETER 34,486 34,486 0 0 0 0 34,486 100.00% ‐100.00% ‐100.00%
514600 ATHLETICS PERSONNEL 806,211 806,211 132,241 552,743 0 552,743 253,469 31.44% ‐83.60% 17.53%
516300 SCH NURSE/SPEC EDUC NURSE LPN 6,357,733 6,357,733 603,399 2,659,877 0 2,659,877 3,697,856 58.16% ‐90.51% ‐28.28%
516400 PHYS/OCCUP/SPEECH THERAPIST 213,173 213,173 0 29,816 0 29,816 183,357 86.01% ‐100.00% ‐76.02%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 942,371 942,371 84,343 389,479 0 389,479 552,892 58.67% ‐91.05% ‐29.15%
517200 ELEMENTARY COUNSELOR 9,883,535 9,883,535 912,838 4,306,887 0 4,306,887 5,576,648 56.42% ‐90.76% ‐25.30%
517300 SECONDARY COUNSELOR 12,364,933 12,498,339 1,915,069 9,772,346 0 9,772,346 2,725,992 21.81% ‐84.68% 34.04%
517400 SCHOOL PSYCHOLOGIST 5,785,820 5,785,820 368,051 1,686,293 0 1,686,293 4,099,527 70.85% ‐93.64% ‐50.04%
517600 SCHOOL SOCIAL WORKER 5,091,500 5,091,500 507,955 2,289,473 0 2,289,473 2,802,027 55.03% ‐90.02% ‐22.91%
517700 FAMILY SERVICES/PARENT COORD 2,182,444 2,182,444 332,125 1,504,051 0 1,504,051 678,393 31.08% ‐84.78% 18.14%
519000 OTHER MANAGEMENT PERSONNEL 2,076,450 2,187,628 279,480 1,307,778 0 1,307,778 879,850 40.22% ‐87.22% 2.48%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,591,368 12,982,475 852,993 4,331,101 0 4,331,101 8,651,374 66.64% ‐93.43% ‐42.81%
519900 OTHER SALARIES & COMPENSATION 1,738,628 1,783,628 1,378 44,201 0 44,201 1,739,427 97.52% ‐99.92% ‐95.75%
Page 2 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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 11,067,313 923,806 4,676,068 0 4,676,068 6,391,245 57.75% ‐91.65% ‐27.57%
522000 FICA 0 0 14,985 40,079 0 40,079 (40,079) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,162,587 12,204,407 906,148 4,624,165 0 4,624,165 7,580,241 62.11% ‐92.58% ‐35.05%
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 1,636,099 182,975 909,932 0 909,932 726,167 44.38% ‐88.82% ‐4.66%
530000 PURCHASED PROF/TECH SERVICES 4,710,269 4,697,009 146,636 1,582,771 1,733,756 3,316,526 1,380,482 29.39% ‐96.88% ‐42.23%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 135,000 1,625 102,625 17,375 120,000 15,000 11.11% ‐98.80% 30.32%
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 1,000 18,500 149,800 89.01% ‐100.00% ‐82.17%
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 10,035 116,821 15,000 131,821 113,979 46.37% ‐95.92% ‐18.53%
544200 RENTAL OF EQUIPMENT & VEHICLES 4,050 4,050 0 21,876 0 21,876 (17,826) ‐440.15% ‐100.00% 825.96%
544400 OTHER RENTALS 4,500 9,500 0 14,447 3,568 18,015 (8,515) ‐89.63% ‐100.00% 160.70%
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 18,499 4,156 6,705 3,763 10,467 8,032 43.42% ‐77.54% ‐37.87%
558000 TRAVEL ‐ EMPLOYEES 69,750 71,565 1,060 9,266 0 9,266 62,299 87.05% ‐98.52% ‐77.80%
559500 OTHER PURCHASED SERVICES 3,582 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 608,770 670,903 7,584 87,818 6,898 94,716 576,187 85.88% ‐98.87% ‐77.56%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 12,059 37,059 0 25,503 0 25,503 11,556 31.18% ‐100.00% 17.97%
561200 COMPUTER SOFTWARE 69,999 43,999 0 2,499 0 2,499 41,500 94.32% ‐100.00% ‐90.26%
561500 EXPENDABLE EQUIPMENT 3,775 12,705 0 3,038 530 3,569 9,137 71.91% ‐100.00% ‐59.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 53,582 59,582 0 13,804 2,538 16,342 43,241 72.57% ‐100.00% ‐60.28%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 1,000 785 785 0 785 215 21.50% ‐21.50% 34.56%
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 63,890 12,498 25,602 2,920 28,522 35,368 55.36% ‐80.44% ‐31.30%
589000 OTHER EXPENDITURES 905,850 905,850 0 0 0 0 905,850 100.00% ‐100.00% ‐100.00%
PUPIL SERVICES Total 93,507,172 95,506,216 8,481,150 42,583,862 1,787,601 44,371,463 51,134,753 53.54% ‐91.12% ‐23.56%
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 30,081 150 32,886 0 32,886 (2,804) ‐9.32% ‐99.50% 87.41%
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 17,013 120,858 0 120,858 (78,294) ‐183.95% ‐60.03% 386.76%
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,724,450 2,799,249 507,572 1,897,881 0 1,897,881 901,369 32.20% ‐81.87% 16.23%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,736,551 5,736,551 716,427 3,784,827 0 3,784,827 1,951,725 34.02% ‐87.51% 13.10%
519900 OTHER SALARIES & COMPENSATION 401,957 402,876 3,217 21,861 0 21,861 381,015 94.57% ‐99.20% ‐90.70%
519910 EXTRA ACTIVITY SALARIES 134,134 169,134 1,889 38,348 0 38,348 130,786 77.33% ‐98.88% ‐61.13%
521000 STATE HEALTH INSURANCE 1,134,000 1,134,000 101,754 567,277 0 567,277 566,723 49.98% ‐91.03% ‐14.24%
522000 FICA 0 0 13,171 37,513 0 37,513 (37,513) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,756,392 1,771,337 215,789 1,207,321 0 1,207,321 564,017 31.84% ‐87.82% 16.84%
529000 OTHER EMPLOYEE BENEFITS 241,387 241,387 21,370 101,752 0 101,752 139,636 57.85% ‐91.15% ‐27.74%
530000 PURCHASED PROF/TECH SERVICES 1,487,678 1,160,368 29,105 215,176 49,130 264,306 896,062 77.22% ‐97.49% ‐68.21%
530003 OTHER COST‐PROFESSIONAL TECH 90,000 0 0 0 0 0 0 NA NA NA
530056 PURCHASED SERVICES‐TEMPORARY 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 286,272 279,659 0 2,387 0 2,387 277,272 99.15% ‐100.00% ‐98.54%
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% 71.43%
553000 COMMUNICATION 5,175 5,175 0 125 0 125 5,050 97.59% ‐100.00% ‐95.87%
Page 3 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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 1,344,630 0 1,120,596 38,250 1,158,846 185,784 13.82% ‐100.00% 42.87%
558000 TRAVEL ‐ EMPLOYEES 299,500 416,107 2,689 46,113 280 46,393 369,714 88.85% ‐99.35% ‐81.00%
561000 SUPPLIES 257,514 420,605 10,593 87,760 20,117 107,877 312,728 74.35% ‐97.48% ‐64.23%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 55,323 46,878 5,189 24,555 9,466 34,020 12,858 27.43% ‐88.93% ‐10.21%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 673,279 574,343 9,212 268,217 68,035 336,252 238,091 41.45% ‐98.40% ‐19.94%
561600 EXPENDABLE COMPUTER EQUIPMENT 17,958 21,913 0 7,362 3,382 10,744 11,169 50.97% ‐100.00% ‐42.40%
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 48,802 98,474 3,327 22,938 19,672 42,610 55,864 56.73% ‐96.62% ‐60.07%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 154,985 90,000 0 (12) 0 (12) 90,012 100.01% ‐100.00% ‐100.02%
581000 DUES AND FEES 80,685 78,905 2,320 18,425 178 18,603 60,302 76.42% ‐97.06% ‐59.97%
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 17,807,434 1,660,788 9,651,148 208,510 9,859,658 7,947,776 44.63% ‐90.67% ‐7.09%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 6,500 6,500 0 0 0 0 6,500 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 38,475 38,475 0 0 0 0 38,475 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 0 0 0 600 0 600 (600) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,154 1,154 0 16 0 16 1,138 98.62% ‐100.00% ‐97.64%
530000 PURCHASED PROF/TECH SERVICES 41,940 37,940 0 10,813 15,188 26,000 11,940 31.47% ‐100.00% ‐51.14%
544100 RENTAL OF LAND OR BUILDINGS 0 14,600 0 0 0 0 14,600 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 18,500 24,500 0 3,712 0 3,712 20,788 84.85% ‐100.00% ‐74.03%
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 29,757 0 0 0 0 29,757 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 9,000 10,185 0 2,225 1,115 3,340 6,845 67.21% ‐100.00% ‐62.55%
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 1,068,730 0 17,366 16,303 33,668 1,035,062 96.85% ‐100.00% ‐97.21%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 138,375 138,375 19,595 90,374 0 90,374 48,001 34.69% ‐85.84% 11.96%
516500 LIBRARIAN/MEDIA SPECIALIST 10,418,429 10,418,429 984,900 4,582,045 0 4,582,045 5,836,384 56.02% ‐90.55% ‐24.61%
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 1,728,000 176,190 862,365 0 862,365 865,635 50.09% ‐89.80% ‐14.45%
522000 FICA 0 0 773 2,363 0 2,363 (2,363) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,178,683 2,178,683 173,041 880,495 0 880,495 1,298,188 59.59% ‐92.06% ‐30.72%
525000 UNEMPLOYMENT COMPENSATION 938 938 0 0 0 0 938 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 289,213 289,213 38,895 191,081 0 191,081 98,131 33.93% ‐86.55% 13.26%
530000 PURCHASED PROF/TECH SERVICES 353,426 325,147 16,217 212,664 23,783 236,447 88,700 27.28% ‐95.01% 12.12%
553000 COMMUNICATION 540 100 0 77 0 77 23 22.80% ‐100.00% 32.34%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 223,366 14,984 159,377 1,904 161,280 62,085 27.80% ‐93.29% 22.32%
558000 TRAVEL ‐ EMPLOYEES 12,025 12,025 96 2,646 0 2,646 9,379 78.00% ‐99.20% ‐62.28%
561000 SUPPLIES 1,182,926 466,148 27,275 147,942 11,129 159,071 307,076 65.88% ‐94.15% ‐45.59%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 15,873 5,105 8,786 261 9,047 6,826 43.01% ‐67.84% ‐5.11%
561500 EXPENDABLE EQUIPMENT 4,050 24,755 2,649 12,541 5,455 17,996 6,759 27.30% ‐89.30% ‐13.15%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 19,472 3,196 9,777 6,246 16,023 3,449 17.71% ‐83.59% ‐13.92%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 1,663 0 1,339 0 1,339 324 19.47% ‐100.00% 38.05%
564200 BOOKS (OTHER THAN TEXTBOOKS) 100,586 635,986 52,494 300,953 37,840 338,793 297,194 46.73% ‐91.75% ‐18.88%
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 1,515,409 7,464,825 86,618 7,551,443 9,287,061 55.15% ‐91.00% ‐24.00%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 132,480 113,480 20,475 102,375 0 102,375 11,105 9.79% ‐81.96% 54.65%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 344,500 344,500 40,625 246,712 0 246,712 97,788 28.39% ‐88.21% 22.77%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,340,519 2,340,519 659,320 2,492,327 0 2,492,327 (151,808) ‐6.49% ‐71.83% 82.55%
514200 SALARY OF CLERICAL STAFF 8,372,762 8,438,279 1,111,407 4,977,168 0 4,977,168 3,461,111 41.02% ‐86.83% 1.11%
519000 OTHER MANAGEMENT PERSONNEL 2,060,027 2,060,027 85,695 499,598 0 499,598 1,560,429 75.75% ‐95.84% ‐58.43%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,533,659 3,872,548 57,068 395,441 0 395,441 3,477,108 89.79% ‐98.53% ‐82.49%
519900 OTHER SALARIES & COMPENSATION 338,001 338,001 9,430 65,809 0 65,809 272,192 80.53% ‐97.21% ‐66.62%
Page 4 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
519910 EXTRA ACTIVITY SALARIES 0 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 3,925,125 3,925,125 245,320 1,200,357 0 1,200,357 2,724,768 69.42% ‐93.75% ‐47.57%
522000 FICA 0 0 21,870 59,419 0 59,419 (59,419) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,410,457 3,404,457 336,662 1,627,313 0 1,627,313 1,777,143 52.20% ‐90.11% ‐18.06%
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 56,423 249,652 0 249,652 252,729 50.31% ‐88.77% ‐14.81%
530000 PURCHASED PROF/TECH SERVICES 1,476,283 1,632,100 9,704 459,230 112,753 571,983 1,060,117 64.95% ‐99.41% ‐51.76%
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% 64.64%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 243,000 243,000 28,174 139,216 54,184 193,400 49,600 20.41% ‐88.41% ‐1.79%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 3,000,000 12,210 973,101 656,437 1,629,538 1,370,462 45.68% ‐99.59% ‐44.39%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 12,350 817 4,010 0 4,010 8,340 67.53% ‐93.38% ‐44.34%
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% ‐88.58%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 44,055 33,755 0 300 0 300 33,455 99.11% ‐100.00% ‐98.48%
558000 TRAVEL ‐ EMPLOYEES 26,324 41,324 750 13,930 0 13,930 27,394 66.29% ‐98.19% ‐42.21%
558015 TRAVEL‐BD MEMBER, M. JOHNSON 0 0 0 0 0 0 0 NA NA NA
558016 TRAVEL‐BD MEMBER, J. MCMAHAN 0 0 0 0 0 0 0 NA NA NA
558017 TRAVEL‐BD MEMBER, M. ORSON 7,200 0 0 0 0 0 0 NA NA NA
558019 TRAVEL‐BD MEMBER, M. ERWIN 0 0 0 0 0 0 0 NA NA NA
558021 TRAVEL‐BD MEMBER, J. MORLEY 7,200 7,200 0 1,766 0 1,766 5,434 75.48% ‐100.00% ‐57.96%
558024 TRAVEL‐BD MEMBER, S. JESTER 0 0 0 0 0 0 0 NA NA NA
558025 TRAVEL‐BD MEMBER, V. TURNER 7,200 7,200 871 4,239 0 4,239 2,961 41.12% ‐87.90% 0.93%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 7,200 7,200 0 3,974 0 3,974 3,226 44.81% ‐100.00% ‐5.38%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 7,200 7,200 786 3,968 0 3,968 3,232 44.89% ‐89.08% ‐5.52%
558028 TRAVEL‐BD MEMBER, A. HILL 7,200 7,200 0 39 0 39 7,161 99.45% ‐100.00% ‐99.06%
558029 TRAVEL‐BD MEMBER, D. PIERCE 7,200 7,200 146 2,869 0 2,869 4,331 60.16% ‐97.98% ‐31.70%
558030 TRAVEL‐BD MEMBER, W. MCGINNISS 0 7,200 101 525 0 525 6,675 92.71% ‐98.60% ‐87.50%
558099 TRAVEL‐ANNUAL BOARD RETREAT 25,200 44,200 0 22,218 0 22,218 21,982 49.73% ‐100.00% ‐13.83%
561000 SUPPLIES 345,346 396,069 13,131 78,407 23,749 102,155 293,914 74.21% ‐96.68% ‐66.06%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 16,650 46,150 2,239 9,941 0 9,941 36,209 78.46% ‐95.15% ‐63.07%
561200 COMPUTER SOFTWARE 109,381 96,881 0 5,010 394 5,405 91,476 94.42% ‐100.00% ‐91.13%
561500 EXPENDABLE EQUIPMENT 80,050 96,550 931 1,331 263 1,594 94,957 98.35% ‐99.04% ‐97.64%
561600 EXPENDABLE COMPUTER EQUIPMENT 36,270 103,500 0 2,094 14,990 17,084 86,416 83.49% ‐100.00% ‐96.53%
564200 BOOKS (OTHER THAN TEXTBOOKS) 450 42,450 0 1,363 0 1,363 41,087 96.79% ‐100.00% ‐94.50%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 14,208 10,558 0 0 0 0 10,558 100.00% ‐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 3,550 0 0 0 0 3,550 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 101,076 191,501 9,668 112,112 4,125 116,237 75,264 39.30% ‐94.95% 0.36%
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 63,460,020 62,616,685 2,723,822 36,325,195 866,895 37,192,090 25,424,595 40.60% ‐95.65% ‐0.55%
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 2,559,439 12,474,136 0 12,474,136 4,310,784 25.68% ‐84.75% 27.40%
513100 ASSISTANT PRINCIPAL 25,962,701 25,962,701 2,533,190 13,441,575 0 13,441,575 12,521,125 48.23% ‐90.24% ‐11.25%
514200 SALARY OF CLERICAL STAFF 15,033,089 15,033,089 1,901,657 8,839,806 0 8,839,806 6,193,284 41.20% ‐87.35% 0.80%
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 13,680 64,898 0 64,898 (64,898) 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% ‐99.66%
521000 STATE HEALTH INSURANCE 9,895,500 9,895,500 854,929 5,024,643 0 5,024,643 4,870,857 49.22% ‐91.36% ‐12.95%
522000 FICA 0 0 42,452 119,346 0 119,346 (119,346) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 11,899,915 11,899,915 1,154,390 6,372,186 0 6,372,186 5,527,730 46.45% ‐90.30% ‐8.20%
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 1,531,189 194,224 1,113,947 0 1,113,947 417,241 27.25% ‐87.32% 24.72%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
Page 5 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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
561100 SUPPLIES ‐ TECHNOLOGY RELATED 4,500 4,500 0 1,263 54 1,317 3,183 70.73% ‐100.00% ‐51.88%
561500 EXPENDABLE EQUIPMENT 76,500 41,500 0 654 1,318 1,972 39,528 95.25% ‐100.00% ‐97.30%
561600 EXPENDABLE COMPUTER EQUIPMENT 4,500 25,500 0 19,428 2,126 21,554 3,946 15.47% ‐100.00% 30.61%
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 9,253,961 47,475,481 3,498 47,478,979 36,443,134 43.42% ‐88.97% ‐3.02%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 287,648 287,648 45,306 194,597 0 194,597 93,051 32.35% ‐84.25% 15.97%
514800 ACCOUNTANT 3,967,540 4,389,322 430,513 2,030,636 0 2,030,636 2,358,687 53.74% ‐90.19% ‐20.69%
518100 MAINT PERSONNEL‐TRANS MECHANIC 120,130 120,130 46,387 186,419 0 186,419 (66,289) ‐55.18% ‐61.39% 166.02%
519000 OTHER MANAGEMENT PERSONNEL 1,840,916 1,840,916 314,518 1,258,166 0 1,258,166 582,749 31.66% ‐82.92% 17.16%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,230,856 1,230,856 194,303 766,417 0 766,417 464,439 37.73% ‐84.21% 6.74%
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 92,691 500,982 0 500,982 822,018 62.13% ‐92.99% ‐35.08%
522000 FICA 0 0 13,666 36,801 0 36,801 (36,801) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,537,929 1,537,929 171,489 816,828 0 816,828 721,101 46.89% ‐88.85% ‐8.95%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 4,602 13,806 0 13,806 (13,806) 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 3,027 9,354 0 9,354 (9,354) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 204,226 204,226 19,238 116,282 0 116,282 87,944 43.06% ‐90.58% ‐2.39%
530000 PURCHASED PROF/TECH SERVICES 3,422,400 4,848,551 1,280,389 2,543,926 1,225,325 3,769,250 1,079,300 22.26% ‐73.59% ‐10.06%
530010 PURCHASED SERVICES‐OTHER FEES 76,820 15,783 0 0 0 0 15,783 100.00% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
552000 INSURANCE (OTHR THAN EMPL BEN) 2,066,623 2,066,623 1,243 770,149 11 770,160 1,296,464 62.73% ‐99.94% ‐36.12%
553000 COMMUNICATION 14,400 27,600 13,362 25,748 0 25,748 1,852 6.71% ‐51.59% 59.93%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 47,055 0 8,750 1,680 10,430 36,625 77.83% ‐100.00% ‐68.12%
558000 TRAVEL ‐ EMPLOYEES 124,691 124,691 297 11,628 0 11,628 113,064 90.67% ‐99.76% ‐84.01%
561000 SUPPLIES 38,480 89,840 5,703 36,244 9,809 46,053 43,787 48.74% ‐93.65% ‐30.84%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 10,000 13,040 1,032 6,079 2,398 8,477 4,563 35.00% ‐92.09% ‐20.09%
561200 COMPUTER SOFTWARE 418,582 240,432 0 0 14,650 14,650 225,782 93.91% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 12,800 12,800 0 1,524 1,804 3,327 9,473 74.00% ‐100.00% ‐79.60%
561600 EXPENDABLE COMPUTER EQUIPMENT 1,800 19,532 1,818 4,236 13,374 17,610 1,922 9.84% ‐90.69% ‐62.82%
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 9,458,627 152,847 9,324 32,400 2,600 35,000 117,847 77.10% ‐93.90% ‐63.66%
589000 OTHER EXPENDITURES 900,000 604,730 0 0 0 0 604,730 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ BUSINESS Total 27,492,239 19,631,920 2,648,907 9,370,970 1,271,651 10,642,620 8,989,300 45.79% ‐86.51% ‐18.17%
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 2,678,679 11,964,154 0 11,964,154 10,605,938 46.99% ‐88.13% ‐9.13%
518600 CUSTODIAL PERSONNEL 29,550,733 29,550,733 3,655,630 15,649,729 0 15,649,729 13,901,004 47.04% ‐87.63% ‐9.21%
519000 OTHER MANAGEMENT PERSONNEL 5,963,289 6,388,663 611,235 2,745,578 0 2,745,578 3,643,085 57.02% ‐90.43% ‐26.33%
519100 OTHER ADMINISTRATIVE PERSONNEL 4,165,710 4,599,040 451,569 2,602,954 1,164 2,604,118 1,994,922 43.38% ‐90.18% ‐2.98%
519900 OTHER SALARIES & COMPENSATION 1,893,708 1,893,708 154,252 1,126,354 0 1,126,354 767,353 40.52% ‐91.85% 1.96%
519910 EXTRA ACTIVITY SALARIES 0 0 2,963 11,478 0 11,478 (11,478) NA NA NA
521000 STATE HEALTH INSURANCE 18,785,250 18,680,848 942,391 5,194,402 0 5,194,402 13,486,445 72.19% ‐94.96% ‐52.33%
522000 FICA 0 0 88,941 243,348 0 243,348 (243,348) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,828,052 12,733,659 616,130 3,151,088 0 3,151,088 9,582,572 75.25% ‐95.16% ‐57.58%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 2,849 8,547 0 8,547 (8,547) 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 0 240,446 715,487 0 715,487 (715,487) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,707,418 1,707,418 134,282 1,098,831 0 1,098,831 608,587 35.64% ‐92.14% 10.33%
530000 PURCHASED PROF/TECH SERVICES 1,768,963 2,103,255 56,711 578,681 555,947 1,134,628 968,627 46.05% ‐97.30% ‐52.83%
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%
Page 6 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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
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 11,767,000 352,733 5,013,095 4,798,395 9,811,490 1,955,510 16.62% ‐97.00% ‐26.97%
541001 HAZMAT/ABATEMENT 1,670,000 1,670,000 20,073 25,274 40,382 65,656 1,604,344 96.07% ‐98.80% ‐97.41%
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 1,103,098 6,585,125 3,241,370 9,826,495 2,543,005 20.56% ‐91.08% ‐8.74%
543001 MAINTENANCE‐BUILDING‐REGION 1 300,000 300,000 12,930 111,288 68,734 180,022 119,978 39.99% ‐95.69% ‐36.41%
543002 MAINTENANCE‐BUILDING‐REGION 2 300,000 300,000 13,596 195,533 160 195,693 104,307 34.77% ‐95.47% 11.73%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 0 95,463 0 95,463 204,537 68.18% ‐100.00% ‐45.45%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 39,075 153,794 0 153,794 146,206 48.74% ‐86.98% ‐12.12%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 300,000 17,836 101,426 0 101,426 198,574 66.19% ‐94.05% ‐42.04%
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 13,376 118,615 0 118,615 181,385 60.46% ‐95.54% ‐32.22%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 18,515 65,642 0 65,642 234,358 78.12% ‐93.83% ‐62.49%
543008 MAINT‐SYS(ENVIRONMENTAL & ROOF 2,170,000 2,170,000 198,468 384,158 0 384,158 1,785,842 82.30% ‐90.85% ‐69.65%
543009 MAINT‐SYS‐PARTS & MAJOR WORK 25,000,000 7,915,615 61,063 2,026,028 460,125 2,486,153 5,429,462 68.59% ‐99.23% ‐56.12%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 3,500,000 3,500,000 8,695 107,927 3,082 111,009 3,388,991 96.83% ‐99.75% ‐94.71%
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% ‐93.47%
543013 SUPT. DEFERRED MAINTENANCE 8,000,000 8,000,000 1,036,259 5,563,432 1,900,249 7,463,681 536,319 6.70% ‐87.05% 19.22%
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 166,770 245,488 15,975 43,440 23,175 66,615 178,873 72.86% ‐93.49% ‐69.67%
544200 RENTAL OF EQUIPMENT & VEHICLES 2,202,500 2,202,500 152,238 895,289 178,450 1,073,739 1,128,761 51.25% ‐93.09% ‐30.32%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
549000 OTHER PURCHASED PROPERTY SERVI 1,433,934 3,883,934 48,456 1,739,122 501,904 2,241,025 1,642,909 42.30% ‐98.75% ‐23.24%
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% 68.76%
553000 COMMUNICATION 35,820 33,320 0 1,845 16 1,861 31,459 94.42% ‐100.00% ‐90.51%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 137,385 0 1,300 20,154 21,454 115,931 84.38% ‐100.00% ‐98.38%
558000 TRAVEL ‐ EMPLOYEES 380,000 430,000 276 55,736 0 55,736 374,264 87.04% ‐99.94% ‐77.78%
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 4,717,000 319,004 1,762,655 601,223 2,363,878 2,353,122 49.89% ‐93.24% ‐35.94%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 47,700 47,200 527 3,171 4,865 8,035 39,165 82.98% ‐98.88% ‐88.48%
561200 COMPUTER SOFTWARE 40,770 437,770 0 397,000 0 397,000 40,770 9.31% ‐100.00% 55.46%
561500 EXPENDABLE EQUIPMENT 3,929,500 5,419,350 270,993 3,265,255 1,574,991 4,840,246 579,103 10.69% ‐95.00% 3.29%
561600 EXPENDABLE COMPUTER EQUIPMENT 40,500 42,300 2,768 18,750 6,137 24,887 17,413 41.17% ‐93.46% ‐24.01%
562000 ENERGY / ELECTRICITY 22,500,000 22,500,000 1,348,096 11,438,937 7,754,352 19,193,289 3,306,711 14.70% ‐94.01% ‐12.85%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 171,884 884,777 1,315,223 2,200,000 300,000 12.00% ‐93.12% ‐39.33%
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 34,843 319,169 230,798 549,967 2,425,033 81.51% ‐98.83% ‐81.61%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 1,229,744 0 497,148 225,136 722,285 507,459 41.27% ‐100.00% ‐30.70%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,628,000 6,224,150 425,033 1,417,277 216,471 1,633,748 4,590,402 73.75% ‐93.17% ‐60.96%
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 21,245 33,941 6,300 40,241 409,759 91.06% ‐95.28% ‐87.07%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 2,880,000 1,681,841 0 48,240 864,561 912,801 769,040 45.73% ‐100.00% ‐95.08%
581000 DUES AND FEES 148,500 147,500 2,968 24,854 40,124 64,977 82,523 55.95% ‐97.99% ‐71.11%
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 221,490,060 218,897,194 15,346,100 91,733,480 24,665,069 116,398,549 102,498,644 46.83% ‐92.99% ‐28.16%
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 22,934,712 2,622,097 11,079,557 0 11,079,557 11,855,156 51.69% ‐88.57% ‐17.18%
Page 7 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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
518100 MAINT PERSONNEL‐TRANS MECHANIC 6,352,581 6,352,581 2,073,445 10,896,057 0 10,896,057 (4,543,476) ‐71.52% ‐67.36% 194.04%
519000 OTHER MANAGEMENT PERSONNEL 1,724,068 1,897,773 240,078 1,482,254 0 1,482,254 415,519 21.90% ‐87.35% 33.89%
519100 OTHER ADMINISTRATIVE PERSONNEL 186,456 186,456 28,506 107,810 0 107,810 78,646 42.18% ‐84.71% ‐0.88%
519900 OTHER SALARIES & COMPENSATION 1,015,507 1,015,507 4,615 22,810 0 22,810 992,697 97.75% ‐99.55% ‐96.15%
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 13,986,000 638,200 2,894,800 0 2,894,800 11,091,200 79.30% ‐95.44% ‐64.52%
522000 FICA 0 0 13,085 37,223 0 37,223 (37,223) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 6,295,608 6,295,608 184,233 945,402 0 945,402 5,350,206 84.98% ‐97.07% ‐74.26%
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 1,785 4,939 0 4,939 (4,939) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 890,627 890,627 305,376 1,465,261 0 1,465,261 (574,634) ‐64.52% ‐65.71% 182.03%
530000 PURCHASED PROF/TECH SERVICES 1,811,630 1,944,320 4,096 156,020 39,734 195,754 1,748,566 89.93% ‐99.79% ‐86.24%
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 (4,605) (31,939) 6,416 (25,523) 1,814,255 101.43% ‐100.26% ‐103.06%
551900 STUD TRANSP PURCHASED‐OTH SRCE 832,500 1,178,144 36,176 449,296 341,370 790,666 387,478 32.89% ‐96.93% ‐34.62%
553000 COMMUNICATION 167,850 167,850 1,394 3,552 4,904 8,455 159,395 94.96% ‐99.17% ‐96.37%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 26,550 26,550 130 10,190 0 10,190 16,360 61.62% ‐99.51% ‐34.21%
558000 TRAVEL ‐ EMPLOYEES 130,500 129,815 1,814 33,601 0 33,601 96,214 74.12% ‐98.60% ‐55.63%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 517,504 511,349 168,368 233,254 172,092 405,346 106,003 20.73% ‐67.07% ‐21.80%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,110 342 2,196 0 2,196 2,914 57.02% ‐93.31% ‐26.33%
561200 COMPUTER SOFTWARE 884,750 885,250 0 68,323 0 68,323 816,927 92.28% ‐100.00% ‐86.77%
561500 EXPENDABLE EQUIPMENT 5,535,404 5,719,432 892,176 3,055,014 478,359 3,533,374 2,186,059 38.22% ‐84.40% ‐8.43%
561600 EXPENDABLE COMPUTER EQUIPMENT 66,400 66,400 330 6,955 1,573 8,528 57,872 87.16% ‐99.50% ‐82.04%
562000 ENERGY / ELECTRICITY 7,290,000 7,290,800 581,829 3,973,347 2,730,954 6,704,301 586,499 8.04% ‐92.02% ‐6.57%
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 0 1,181,710 2,521,040 3,702,750 1,618,988 30.42% ‐100.00% ‐61.93%
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 2,498 16,009 3,577 19,586 132,364 87.11% ‐98.36% ‐81.94%
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 84,342,391 7,795,965 38,093,641 8,261,773 46,355,414 37,986,976 45.04% ‐90.76% ‐22.57%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 853,354 853,354 54,316 423,084 0 423,084 430,270 50.42% ‐93.63% ‐15.01%
511600 PROF DEVELOPMENT STIPENDS 0 0 0 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 1,558,934 218,383 962,873 0 962,873 596,061 38.24% ‐85.99% 5.88%
514300 RESEARCH PERSONNEL 0 0 16,478 47,433 0 47,433 (47,433) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 3,278,491 3,374,193 398,704 1,786,170 0 1,786,170 1,588,023 47.06% ‐88.18% ‐9.25%
519100 OTHER ADMINISTRATIVE PERSONNEL 12,540,690 13,523,014 1,584,483 7,312,945 0 7,312,945 6,210,069 45.92% ‐88.28% ‐7.30%
519900 OTHER SALARIES & COMPENSATION 611,260 611,260 55,005 650,580 0 650,580 (39,320) ‐6.43% ‐91.00% 82.46%
519910 EXTRA ACTIVITY SALARIES 0 10,000 0 1,667 0 1,667 8,333 83.33% ‐100.00% ‐71.43%
521000 STATE HEALTH INSURANCE 2,614,950 2,628,450 186,538 1,170,991 0 1,170,991 1,457,459 55.45% ‐92.90% ‐23.63%
522000 FICA 0 0 29,886 81,370 0 81,370 (81,370) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,519,321 3,531,409 400,412 1,912,349 0 1,912,349 1,619,059 45.85% ‐88.66% ‐7.17%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 9,293 56,334 0 56,334 (56,334) 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 45,522 298,939 0 298,939 260,097 46.53% ‐91.86% ‐8.33%
530000 PURCHASED PROF/TECH SERVICES 1,028,904 3,662,310 167,083 2,156,648 887,169 3,043,817 618,493 16.89% ‐95.44% 0.95%
530070 ADA‐PURCHASED PROF/TECH SERVIC 54,000 54,000 491 5,567 2,995 8,562 45,438 84.15% ‐99.09% ‐82.33%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 795 0 795 (795) NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 1,811,457 2,033,106 182,620 1,361,608 665,695 2,027,303 5,803 0.29% ‐91.02% 14.81%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
Page 8 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
552000 INSURANCE (OTHR THAN EMPL BEN) 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 2,676,532 2,349,682 92,486 1,003,059 351,737 1,354,796 994,885 42.34% ‐96.06% ‐26.82%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,134 36,176 1,812 8,211 5,038 13,250 22,927 63.37% ‐94.99% ‐61.09%
558000 TRAVEL ‐ EMPLOYEES 189,000 190,500 4,995 35,488 299 35,787 154,713 81.21% ‐97.38% ‐68.06%
561000 SUPPLIES 588,190 614,146 11,758 50,361 38,759 89,120 525,025 85.49% ‐98.09% ‐85.94%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 450 9,584 191 1,303 72 1,375 8,209 85.65% ‐98.01% ‐76.69%
561200 COMPUTER SOFTWARE 586,460 586,460 0 344,542 0 344,542 241,918 41.25% ‐100.00% 0.71%
561500 EXPENDABLE EQUIPMENT 119,700 137,917 2,916 9,274 13,060 22,334 115,583 83.81% ‐97.89% ‐88.47%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 37,620 43,520 16,482 24,871 2,062 26,933 16,587 38.11% ‐62.13% ‐2.03%
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% ‐70.63%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 279,782 298,132 0 50,432 14,302 64,734 233,398 78.29% ‐100.00% ‐71.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 33,141,661 36,913,668 3,479,854 19,814,116 1,990,501 21,804,618 15,109,050 40.93% ‐90.57% ‐7.98%
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 1,201,030 129,704 632,714 0 632,714 568,316 47.32% ‐89.20% ‐9.69%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 13,500 13,500 1,195 10,103 0 10,103 3,398 25.17% ‐91.15% 28.29%
522000 FICA 0 0 472 1,314 0 1,314 (1,314) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 7,963 7,963 5,997 22,349 0 22,349 (14,387) ‐180.67% ‐24.69% 381.16%
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 7,731 43,140 0 43,140 84,747 66.27% ‐93.95% ‐42.17%
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 3,259,791 145,099 731,631 0 731,631 2,528,159 77.56% ‐95.55% ‐61.52%
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% ‐97.54%
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 0 157,847 343,914 0 343,914 (343,914) NA NA NA
521000 STATE HEALTH INSURANCE 13,500 13,500 3,801 24,549 0 24,549 (11,049) ‐81.84% ‐71.84% 211.73%
522000 FICA 0 0 2,213 4,827 0 4,827 (4,827) 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 1,584 1,908 0 1,908 (867) ‐83.29% 52.14% 214.22%
ENTERPRISE OPERATIONS Total 61,672 61,672 165,445 375,198 0 375,198 (313,526) ‐508.38% 168.27% 942.93%
TRANSFERS & OTHER OUTLAYS 589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
593000 OPERATING TRANSFER TO OTH FUND 8,341,294 7,841,294 0 1,000,000 0 1,000,000 6,841,294 87.25% ‐100.00% ‐78.14%
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% ‐78.14%
DEBT SERVICE 583000 INTEREST 0 0 0 0 0 0 0 NA NA NA
583100 REDEMPTION OF PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
DEBT SERVICE Total 0 0 0 0 0 0 0 NA NA NA
TOTAL EXPENDITURES 1,474,367,167 1,478,059,191 139,178,705 743,661,679 43,493,504 787,155,183 690,904,009 46.74% ‐90.58% ‐13.75%
** Gold Case Payment $22,500,000
Page 9 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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 58,039 58,039 7,539 7,539 0 7,539 50,500 87.01% ‐87.01% ‐77.73%
412250 FUNDRAISING/MISC. SALES 0 0 0 0 0 0 0 NA NA NA
412300 GATE RECEIPTS 0 0 0 0 0 0 0 NA NA NA
413100 TUITION FROM INDIVIDUALS 0 0 0 0 0 0 0 NA NA NA
413200 TUITION ‐ OTHER GEORGIA LUAS 0 0 0 0 0 0 0 NA NA NA
413500 SUMMER SCHOOL TUITION 5,650 5,650 0 0 0 0 5,650 100.00% ‐100.00% ‐100.00%
414000 TRANSPORTATION FEES 0 0 0 0 0 0 0 NA NA NA
417000 STUDENT ACTIVITIES‐CENTRALIZED 0 0 0 0 0 0 0 NA NA NA
418000 COMMUNITY SERVICE ACTIVITIES 0 0 0 0 0 0 0 NA NA NA
419100 RENTAL OF PROPERTY 0 0 0 0 0 0 0 NA NA NA
419200 CONTRIBUTIONS‐PRIVATE SOURCES 1,800 16,800 0 0 0 0 16,800 100.00% ‐100.00% ‐100.00%
419850 STUDENT SUPPLY FEES 0 0 0 0 0 0 0 NA NA NA
419950 OTHER LOCAL REVENUES 10,333,168 10,323,689 3,983,947 18,848,176 0 18,848,176 (8,524,487) ‐82.57% ‐61.41% 212.98%
419951 10% ‐ OTHER LOCAL REVENUES 412,268 412,268 73,755 261,961 0 261,961 150,307 36.46% ‐82.11% 8.93%
LOCAL REVENUES Total 10,810,924 10,816,445 4,065,241 19,117,676 0 19,117,676 (8,301,230) ‐76.75% ‐62.42% 202.99%
INTEREST 415000 INVESTMENT INCOME 0 0 0 8,041 0 8,041 (8,041) NA NA NA
INTEREST Total 0 0 0 8,041 0 8,041 (8,041) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 13,374,640 13,494,640 1,450,205 9,002,298 0 9,002,298 4,492,342 33.29% ‐89.25% 14.36%
438000 OTHER GRANTS FROM GEORGIA DOE 1,648,756 9,136,117 0 1,195,441 0 1,195,441 7,940,676 86.92% ‐100.00% ‐77.57%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 15,023,396 22,630,757 1,450,205 10,197,739 0 10,197,739 12,433,018 54.94% ‐93.59% ‐22.75%
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 78,195,418 104,719,534 0 44,592,149 0 44,592,149 60,127,385 57.42% ‐100.00% ‐27.00%
445300 ALL OTHER FEDERAL GRANTS 2,828,757 2,911,500 134,074 1,100,002 0 1,100,002 1,811,498 62.22% ‐95.40% ‐35.23%
445350 CARES ACT‐ESSER 351,475,415 543,294,531 0 82,058,051 0 82,058,051 461,236,480 84.90% ‐100.00% ‐74.11%
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 432,832,558 652,032,716 134,074 127,750,202 0 127,750,202 524,282,513 80.41% ‐99.98% ‐66.41%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,998,766 5,498,766 73,755 1,761,961 0 1,761,961 3,736,805 67.96% ‐98.66% ‐45.07%
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 4,998,766 5,498,766 73,755 1,761,961 0 1,761,961 3,736,805 67.96% ‐98.66% ‐45.07%
TOTAL REVENUE 463,665,644 690,978,684 5,723,275 158,835,619 0 158,835,619 532,143,065 77.01% ‐99.17% ‐60.59%
INSTRUCTION 511000 TEACHERS 15,983,463 23,841,655 1,508,531 7,331,387 149 7,331,536 16,510,119 69.25% ‐93.67% ‐47.29%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 25,456 126,156 149,580 0 149,580 (124,124) ‐487.61% 395.59% 907.33%
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 450,000 923,081 493 334,117 0 334,117 588,964 63.80% ‐99.95% ‐37.95%
511800 ART ‐ MUSIC ‐ PE 36,979 65,652 4,117 17,085 0 17,085 48,567 73.98% ‐93.73% ‐55.39%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 5,135,539 6,811,043 584,404 2,554,772 0 2,554,772 4,256,271 62.49% ‐91.42% ‐35.70%
514500 INTERPRETER 67,165 329,734 39,799 179,304 0 179,304 150,430 45.62% ‐87.93% ‐6.78%
516100 TECHNOLOGY SPECIALIST 181,520 181,520 17,326 79,129 0 79,129 102,391 56.41% ‐90.46% ‐25.27%
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 1,934,955 253,260 2,142,825 0 2,142,825 (207,870) ‐10.74% ‐86.91% 89.84%
519900 OTHER SALARIES & COMPENSATION 22,339,807 68,071,087 156,063 17,318,035 0 17,318,035 50,753,052 74.56% ‐99.77% ‐56.39%
519910 EXTRA ACTIVITY SALARIES 110,349 110,349 0 62,433 0 62,433 47,916 43.42% ‐100.00% ‐3.01%
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 12,747,190 433,546 2,009,667 0 2,009,667 10,737,523 84.23% ‐96.60% ‐72.97%
522000 FICA 0 0 477 1,957 0 1,957 (1,957) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,033,819 17,869,586 348,100 2,191,434 0 2,191,434 15,678,151 87.74% ‐98.05% ‐78.98%
Page 10 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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 4,570,495 88,003 874,674 0 874,674 3,695,820 80.86% ‐98.07% ‐67.19%
530000 PURCHASED PROF/TECH SERVICES 36,181,028 5,994,278 65,309 410,914 515,595 926,509 5,067,769 84.54% ‐98.91% ‐88.25%
532100 CONTRACTED SERV‐TEACHERS 2,008,053 10,240,265 249,089 1,221,942 195,688 1,417,630 8,822,635 86.16% ‐97.57% ‐79.54%
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 1,120,439 0 0 0 0 1,120,439 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 6,738,606 10,054,630 1,983,585 5,120,118 641,875 5,761,993 4,292,637 42.69% ‐80.27% ‐12.70%
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 1,000 100 0 0 0 0 100 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 398,626 134,364 402 41,115 6,943 48,057 86,306 64.23% ‐99.70% ‐47.54%
559500 OTHER PURCHASED SERVICES 28,000 0 0 9,958 0 9,958 (9,958) NA NA NA
561000 SUPPLIES 14,236,942 6,755,311 336,143 1,990,183 664,731 2,654,913 4,100,398 60.70% ‐95.02% ‐49.50%
561099 SURPLUS 4,313,026 4,240,488 0 112,500 0 112,500 4,127,988 97.35% ‐100.00% ‐95.45%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 286,363 348,037 8,295 164,860 12,585 177,445 170,592 49.02% ‐97.62% ‐18.80%
561200 COMPUTER SOFTWARE 689,466 409,005 0 56,153 4,950 61,103 347,901 85.06% ‐100.00% ‐76.46%
561500 EXPENDABLE EQUIPMENT 1,376,107 5,693,485 436,898 1,035,017 403,870 1,438,887 4,254,598 74.73% ‐92.33% ‐68.84%
561600 EXPENDABLE COMPUTER EQUIPMEN 1,330,466 35,778,913 518,398 1,321,458 7,830,341 9,151,799 26,627,115 74.42% ‐98.55% ‐93.67%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 5,900 4,673,446 0 3,593,803 0 3,593,803 1,079,642 23.10% ‐100.00% 31.83%
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% 0.09%
564200 BOOKS (OTHER THAN TEXTBOOKS) 410,512 2,819,135 45,968 208,801 130,824 339,624 2,479,511 87.95% ‐98.37% ‐87.30%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 494,768 361,816 0 59,375 1,230 60,605 301,211 83.25% ‐100.00% ‐71.87%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 66,830 0 289,480 0 289,480 (222,650) ‐333.16% ‐100.00% 642.56%
581000 DUES AND FEES 117,434 42,076 14,195 43,454 2,400 45,854 (3,779) ‐8.98% ‐66.26% 77.04%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 136,179,314 250,883,458 7,218,559 64,950,914 10,413,858 75,364,773 175,518,685 69.96% ‐97.12% ‐55.62%
PUPIL SERVICES 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 1,643 180 4,115 0 4,115 (2,473) ‐150.53% ‐89.04% 329.48%
511600 PROF DEVELOPMENT STIPENDS 0 1,960 0 246,000 0 246,000 (244,040) ‐12451.02% ‐100.00% 21416.03%
514000 AIDES AND PARAPROFESSIONALS 0 0 58,755 171,117 0 171,117 (171,117) 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 7,746 33,531 0 33,531 43,979 56.74% ‐90.01% ‐25.84%
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 1,035,107 101,893 496,112 0 496,112 538,995 52.07% ‐90.16% ‐17.84%
517200 ELEMENTARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
517300 SECONDARY COUNSELOR 0 133,406 0 0 0 0 133,406 100.00% ‐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 21,078 70,641 0 70,641 152,124 68.29% ‐90.54% ‐45.64%
517700 FAMILY SERVICES/PARENT COORD 1,243,957 1,589,588 93,755 497,622 0 497,622 1,091,966 68.69% ‐94.10% ‐46.33%
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 31,554 157,694 0 157,694 (141,694) ‐885.59% 97.21% 1589.57%
519100 OTHER ADMINISTRATIVE PERSONNE 368,685 5,841,845 127,493 228,982 0 228,982 5,612,863 96.08% ‐97.82% ‐93.28%
519900 OTHER SALARIES & COMPENSATION 3,397,116 19,151,841 1,146,036 7,025,643 0 7,025,643 12,126,198 63.32% ‐94.02% ‐37.11%
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 2,910,486 248,598 1,146,015 0 1,146,015 1,764,471 60.62% ‐91.46% ‐32.50%
522000 FICA 0 0 2,699 5,916 0 5,916 (5,916) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 832,211 3,438,404 265,045 1,261,025 0 1,261,025 2,177,378 63.33% ‐92.29% ‐37.13%
Page 11 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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 53,059 299,827 0 299,827 624,832 67.57% ‐94.26% ‐44.41%
530000 PURCHASED PROF/TECH SERVICES 32,355,780 10,392,582 52,923 1,366,752 1,826,248 3,193,000 7,199,582 69.28% ‐99.49% ‐77.46%
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 13,827 33,794 10,434 44,228 40,488 47.79% ‐83.68% ‐31.62%
553200 COMMUNICATION‐WEB SUBSCRPT/L 857,320 2,098,493 151,176 946,745 132,797 1,079,542 1,018,951 48.56% ‐92.80% ‐22.66%
558000 TRAVEL ‐ EMPLOYEES 36,500 56,185 94 1,061 0 1,061 55,124 98.11% ‐99.83% ‐96.76%
559500 OTHER PURCHASED SERVICES 8,000 14,923 0 0 0 0 14,923 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 530,389 808,653 34,976 556,240 59,922 616,162 192,491 23.80% ‐95.67% 17.92%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,260 9,435 0 6,209 0 6,209 3,226 34.19% ‐100.00% 12.82%
561200 COMPUTER SOFTWARE 4,742 6,000 0 12,000 642 12,642 (6,642) ‐110.69% ‐100.00% 242.86%
561500 EXPENDABLE EQUIPMENT 18,131 146,055 12,272 97,481 12,931 110,411 35,643 24.40% ‐91.60% 14.42%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,034 166,932 2,767 48,105 14,464 62,569 104,363 62.52% ‐98.34% ‐50.60%
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 10,812 31,810 79,731 71.48% ‐100.00% ‐67.73%
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 21,450 0 5,415 303 5,718 15,733 73.34% ‐100.00% ‐56.72%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 42,442,520 49,536,337 2,425,925 14,739,038 2,068,552 16,807,591 32,728,746 66.07% ‐95.10% ‐48.99%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 540 1,100 5,750 0 5,750 (5,210) ‐964.20% 103.59% 1724.35%
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% ‐31.26%
511600 PROF DEVELOPMENT STIPENDS 0 7,750 0 12,310 0 12,310 (4,560) ‐58.84% ‐100.00% 172.29%
514200 SALARY OF CLERICAL STAFF 87,606 53,871 9,912 49,802 0 49,802 4,069 7.55% ‐81.60% 58.48%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 368,917 343,039 47,514 215,793 0 215,793 127,246 37.09% ‐86.15% 7.84%
519100 OTHER ADMINISTRATIVE PERSONNE 145,391 138,267 111,904 256,047 0 256,047 (117,780) ‐85.18% ‐19.07% 217.46%
519900 OTHER SALARIES & COMPENSATION 0 949,681 0 139,500 0 139,500 810,181 85.31% ‐100.00% ‐74.82%
519910 EXTRA ACTIVITY SALARIES 0 0 0 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 9,500 44,329 0 44,329 46,121 50.99% ‐89.50% ‐15.98%
522000 FICA 0 0 2,019 3,831 0 3,831 (3,831) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 85,108 82,288 28,913 80,621 0 80,621 1,668 2.03% ‐64.86% 67.95%
529000 OTHER EMPLOYEE BENEFITS 24,495 51,554 3,428 33,776 0 33,776 17,778 34.48% ‐93.35% 12.31%
530000 PURCHASED PROF/TECH SERVICES 26,915,378 1,241,471 0 91,795 0 91,795 1,149,676 92.61% ‐100.00% ‐87.32%
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 2,000 4,000 0 4,000 (2,000) ‐100.00% 0.00% 242.86%
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 2,500 288 288 0 288 2,212 88.48% ‐88.48% ‐80.26%
553200 COMMUNICATION‐WEB SUBSCRPT/L 3,830 1,303,553 285 3,434 0 3,434 1,300,119 99.74% ‐99.98% ‐99.55%
558000 TRAVEL ‐ EMPLOYEES 80,557 62,571 3,005 8,728 0 8,728 53,843 86.05% ‐95.20% ‐76.09%
559500 OTHER PURCHASED SERVICES 26,566 33,766 6,700 6,700 0 6,700 27,066 80.16% ‐80.16% ‐65.98%
561000 SUPPLIES 287,024 322,454 30,148 118,570 19,506 138,076 184,378 57.18% ‐90.65% ‐36.96%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 23,053 8,383 0 302 0 302 8,081 96.40% ‐100.00% ‐93.82%
561200 COMPUTER SOFTWARE 320,231 332,594 0 1,738 77 1,815 330,779 99.45% ‐100.00% ‐99.10%
561500 EXPENDABLE EQUIPMENT 35,300 78,428 10,345 40,275 8,149 48,425 30,003 38.26% ‐86.81% ‐11.97%
561600 EXPENDABLE COMPUTER EQUIPMEN 27,634 25,173 483 47,288 0 47,288 (22,115) ‐87.85% ‐98.08% 222.03%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 8,100 26,684 1,058 4,915 1,185 6,100 20,584 77.14% ‐96.03% ‐68.43%
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 37,235 629 10,578 0 10,578 26,657 71.59% ‐98.31% ‐51.30%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
Page 12 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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 5,197,941 269,231 1,182,822 28,918 1,211,739 3,986,202 76.69% ‐94.82% ‐60.99%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 45,189 180 8,660 0 8,660 36,529 80.84% ‐99.60% ‐67.15%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 89,935 540 3,160 0 3,160 86,775 96.49% ‐99.40% ‐93.98%
511600 PROF DEVELOPMENT STIPENDS 79,226 8,266,064 19,068 858,894 0 858,894 7,407,170 89.61% ‐99.77% ‐82.19%
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% ‐89.59%
519100 OTHER ADMINISTRATIVE PERSONNE 13,343,501 16,481,358 1,668,157 6,885,533 0 6,885,533 9,595,824 58.22% ‐89.88% ‐28.38%
519900 OTHER SALARIES & COMPENSATION 1,890,000 2,760,479 (16,139) 343,289 0 343,289 2,417,189 87.56% ‐100.58% ‐78.68%
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 3,514,770 253,225 1,269,660 0 1,269,660 2,245,110 63.88% ‐92.80% ‐38.07%
522000 FICA 0 0 8,043 19,155 0 19,155 (19,155) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,661,890 3,369,780 294,045 1,345,072 0 1,345,072 2,024,708 60.08% ‐91.27% ‐31.57%
529000 OTHER EMPLOYEE BENEFITS 407,820 1,711,797 47,071 268,427 0 268,427 1,443,369 84.32% ‐97.25% ‐73.12%
530000 PURCHASED PROF/TECH SERVICES 27,381,568 5,464,363 33,930 506,484 452,969 959,453 4,504,911 82.44% ‐99.38% ‐84.11%
532100 CONTRACTED SERV‐TEACHERS 0 98,040 46,894 59,450 3,675 63,125 34,915 35.61% ‐52.17% 3.95%
536100 PER DIEM AND FEES 0 45,926 0 2,400 0 2,400 43,526 94.77% ‐100.00% ‐91.04%
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% ‐98.48%
553400 SBITA greater than 12 months 0 10,875 10,875 10,875 0 10,875 0 0.00% 0.00% 71.43%
558000 TRAVEL ‐ EMPLOYEES 157,007 1,398,254 40,874 192,374 14,372 206,745 1,191,508 85.21% ‐97.08% ‐76.41%
559500 OTHER PURCHASED SERVICES 0 40,598 0 0 0 0 40,598 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 164,720 727,220 3,974 114,075 33,461 147,536 579,684 79.71% ‐99.45% ‐73.11%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 36,359 25,080 0 0 308 308 24,773 98.77% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 2,400 717,663 0 0 476 476 717,187 99.93% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,840 423,129 168,709 168,709 106,360 275,069 148,060 34.99% ‐60.13% ‐31.65%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 389,391 4,097,129 2,506 71,002 29,068 100,070 3,997,059 97.56% ‐99.94% ‐97.03%
581000 DUES AND FEES 2,298,452 3,204,734 27,992 113,442 40,835 154,277 3,050,457 95.19% ‐99.13% ‐93.93%
589000 OTHER EXPENDITURES 0 65,982 0 0 0 0 65,982 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 51,063,526 54,800,339 2,609,943 12,414,540 681,523 13,096,063 41,704,276 76.10% ‐95.24% ‐61.16%
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% ‐85.06%
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% ‐85.23%
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 5,834 25,861 15,288 41,148 (10,964) ‐36.32% ‐80.67% 46.87%
EDUCATIONAL MEDIA SERVICES Total 2,893,575 3,125,766 5,834 276,252 15,288 291,539 2,834,227 90.67% ‐99.81% ‐84.85%
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 6,360 17,080 0 17,080 (17,080) NA NA NA
514200 SALARY OF CLERICAL STAFF 55,936 217,848 18,317 111,675 0 111,675 106,173 48.74% ‐91.59% ‐12.12%
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 256,511 379,839 123,851 427,314 0 427,314 (47,475) ‐12.50% ‐67.39% 92.85%
519100 OTHER ADMINISTRATIVE PERSONNE 2,410,600 3,514,518 255,042 1,327,174 0 1,327,174 2,187,344 62.24% ‐92.74% ‐35.26%
519900 OTHER SALARIES & COMPENSATION 1,200,000 1,622,081 0 52,000 0 52,000 1,570,081 96.79% ‐100.00% ‐94.50%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 354,375 695,314 33,220 231,084 0 231,084 464,230 66.77% ‐95.22% ‐43.03%
522000 FICA 0 0 5,014 13,998 0 13,998 (13,998) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 532,854 939,062 69,012 417,979 0 417,979 521,084 55.49% ‐92.65% ‐23.70%
529000 OTHER EMPLOYEE BENEFITS 106,766 215,402 8,867 56,966 0 56,966 158,436 73.55% ‐95.88% ‐54.66%
530000 PURCHASED PROF/TECH SERVICES (5,635,750) 634,466 26,137 167,940 32,558 200,498 433,968 68.40% ‐95.88% ‐54.62%
531000 CONTRACTED SERVICE ‐ADMIN 0 0 0 0 0 0 0 NA NA NA
Page 13 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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% ‐98.57%
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 58,500 840 10,697 0 10,697 47,803 81.72% ‐98.56% ‐68.65%
561000 SUPPLIES 4,085,638 154,636 4,475 15,426 6,077 21,502 133,134 86.09% ‐97.11% ‐82.90%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 2,500 5,400 80 98 179 277 5,123 94.87% ‐98.52% ‐96.88%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 56,000 65,505 165 1,804 63 1,868 63,637 97.15% ‐99.75% ‐95.28%
561600 EXPENDABLE COMPUTER EQUIPMEN 65,852 242,620 0 15,430 9,275 24,705 217,915 89.82% ‐100.00% ‐89.10%
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% ‐87.96%
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
FEDERAL GRANT ADMINISTRATION Total 3,520,157 8,793,192 551,380 2,868,713 48,152 2,916,865 5,876,327 66.83% ‐93.73% ‐44.07%
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 13,662 60,270 0 60,270 39,757 39.75% ‐86.34% 3.29%
519000 OTHER MANAGEMENT PERSONNEL 0 62,607 0 0 0 0 62,607 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 537,900 757,325 150,682 681,769 0 681,769 75,556 9.98% ‐80.10% 54.33%
519900 OTHER SALARIES & COMPENSATION 1,700,000 2,411,172 0 323,594 0 323,594 2,087,578 86.58% ‐100.00% ‐76.99%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 81,000 201,180 16,610 125,110 0 125,110 76,070 37.81% ‐91.74% 6.61%
522000 FICA 0 0 2,243 6,267 0 6,267 (6,267) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 112,715 144,911 30,179 156,332 0 156,332 (11,421) ‐7.88% ‐79.17% 84.94%
529000 OTHER EMPLOYEE BENEFITS 62,035 125,573 2,199 28,032 0 28,032 97,541 77.68% ‐98.25% ‐61.73%
530000 PURCHASED PROF/TECH SERVICES 26,148,145 513,437 0 14,203 0 14,203 499,234 97.23% ‐100.00% ‐95.26%
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% 68.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 275,433 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 43,491 41,391 580 835 674 1,509 39,882 96.35% ‐98.60% ‐96.54%
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 46,200,745 0 4,223,728 0 4,223,728 41,977,017 90.86% ‐100.00% ‐84.33%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 52,346,286 50,565,738 216,155 5,623,815 2,112 5,625,927 44,939,811 88.87% ‐99.57% ‐80.93%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 480 10,511 0 10,511 (10,511) 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 21,589 99,068 0 99,068 40,011 28.77% ‐84.48% 22.11%
514800 ACCOUNTANT 0 0 24,451 129,137 0 129,137 (129,137) 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% ‐53.68%
521000 STATE HEALTH INSURANCE 54,000 60,600 8,365 40,355 0 40,355 20,245 33.41% ‐86.20% 14.16%
522000 FICA 0 0 515 1,427 0 1,427 (1,427) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 32,126 21,960 7,800 35,326 0 35,326 (13,366) ‐60.86% ‐64.48% 175.77%
529000 OTHER EMPLOYEE BENEFITS 44,011 149,270 1,421 45,815 0 45,815 103,455 69.31% ‐99.05% ‐47.38%
530000 PURCHASED PROF/TECH SERVICES 26,152,645 501,781 0 17,000 0 17,000 484,781 96.61% ‐100.00% ‐94.19%
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 14 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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 64,622 1,858,558 0 1,858,558 4,511,525 70.82% ‐98.99% ‐49.98%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514800 ACCOUNTANT 0 0 2,199 39,737 0 39,737 (39,737) 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 81 1,027 0 1,027 5,928 85.23% ‐98.83% ‐74.69%
561000 SUPPLIES 0 14,414 0 26 0 26 14,387 99.82% ‐100.00% ‐99.69%
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% ‐88.15%
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% 71.40%
SUPPORT SERVICES ‐ BUSINESS Total 26,102,645 272,506 2,280 258,979 0 258,979 13,527 4.96% ‐99.16% 62.92%
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% ‐39.61%
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% ‐18.33%
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% ‐97.30%
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% 71.43%
553200 COMMUNICATION‐WEB SUBSCRPT/L 0 1,141,050 0 0 0 0 1,141,050 100.00% ‐100.00% ‐100.00%
559400 PAYMENTS TO CHARTER SCHOOLS 0 0 17,000 17,000 0 17,000 (17,000) NA NA NA
561000 SUPPLIES 26,817,594 29,634,701 1,659 8,969 6,598 15,567 29,619,134 99.95% ‐99.99% ‐99.95%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 75 0 0 0 0 75 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 3,055,024 3,553,040 444 444 1,359 1,803 3,551,237 99.95% ‐99.99% ‐99.98%
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 5,401,005 0 100,309 0 100,309 5,300,696 98.14% ‐100.00% ‐96.82%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 3,750,000 1,610,126 0 0 0 0 1,610,126 100.00% ‐100.00% ‐100.00%
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 75,201,413 64,425,141 19,103 3,106,562 1,705,891 4,812,453 59,612,688 92.53% ‐99.97% ‐91.73%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 511,826 1,010 168,866 184,156 353,021 158,805 31.03% ‐99.80% ‐43.44%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 1,300,000 4,323,449 0 1,617,624 0 1,617,624 2,705,825 62.58% ‐100.00% ‐35.86%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
Page 15 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 34,450 268,157 0 114,612 0 114,612 153,546 57.26% ‐100.00% ‐26.73%
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 66,000 3,715 3,715 518 4,233 61,767 93.59% ‐94.37% ‐90.35%
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% ‐69.46%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
562000 ENERGY / ELECTRICITY 125,746 258,199 608 117,368 103,367 220,735 37,464 14.51% ‐99.76% ‐22.07%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 20,653,718 350,814 807,400 3,955,214 4,762,614 15,891,104 76.94% ‐98.30% ‐93.30%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 27,712,643 26,159,859 356,146 2,839,425 4,243,423 7,082,848 19,077,011 72.92% ‐98.64% ‐81.39%
SUPPORT SERVICES ‐ CENTRAL 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514300 RESEARCH PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 68,460 0 0 0 0 68,460 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 276,416 169,101 103,469 235,979 0 235,979 (66,878) ‐39.55% ‐38.81% 139.23%
519900 OTHER SALARIES & COMPENSATION 42,239,799 1,483,560 0 342,000 0 342,000 1,141,560 76.95% ‐100.00% ‐60.48%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 64,125 61,172 5,935 16,595 0 16,595 44,577 72.87% ‐90.30% ‐53.49%
522000 FICA 0 0 1,410 2,237 0 2,237 (2,237) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 55,228 48,094 19,914 48,560 0 48,560 (465) ‐0.97% ‐58.59% 73.09%
529000 OTHER EMPLOYEE BENEFITS 7,325 49,059 1,184 16,294 0 16,294 32,765 66.79% ‐97.59% ‐43.06%
530000 PURCHASED PROF/TECH SERVICES 26,298,445 2,926,862 0 0 4,282 4,282 2,922,580 99.85% ‐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% ‐95.49%
553200 COMMUNICATION‐WEB SUBSCRPT/L 118,200 122,400 90,300 90,300 0 90,300 32,100 26.23% ‐26.23% 26.47%
558000 TRAVEL ‐ EMPLOYEES 42,500 47,500 150 1,627 0 1,627 45,873 96.58% ‐99.68% ‐94.13%
561000 SUPPLIES 209,500 185,000 0 157 1,171 1,328 183,672 99.28% ‐100.00% ‐99.85%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 27,100 0 0 0 0 27,100 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 95,000 79,798 0 208 1,298 1,506 78,291 98.11% ‐100.00% ‐99.55%
561600 EXPENDABLE COMPUTER EQUIPMEN 50,000 169,470 0 61,758 0 61,758 107,712 63.56% ‐100.00% ‐37.53%
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 5,510,711 222,362 816,066 6,751 822,817 4,687,894 85.07% ‐95.96% ‐74.61%
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 16,473 186,653 0 186,653 (25,843) ‐16.07% ‐89.76% 98.98%
521000 STATE HEALTH INSURANCE 0 0 0 3,014 0 3,014 (3,014) NA NA NA
522000 FICA 0 0 33 343 0 343 (343) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 13,401 857 9,156 0 9,156 4,244 31.67% ‐93.61% 17.13%
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 77,029 0 0 0 0 77,029 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 500 (257,720) 0 0 0 0 (257,720) 100.00% ‐100.00% ‐100.00%
Page 16 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
564200 BOOKS (OTHER THAN TEXTBOOKS) 2,500 2,500 0 0 0 0 2,500 100.00% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 1,500 1,500 0 0 0 0 1,500 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
OTHER SUPPORT SERVICES Total 6,500 9,519 17,362 199,167 45 199,212 (189,692) ‐1992.69% 82.39% 3486.67%
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% ‐65.92%
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% ‐52.53%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 448,045 0 80,557 0 80,557 367,488 82.02% ‐100.00% ‐69.18%
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% ‐89.72%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 1,318 2,845 0 2,845 (2,845) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 344 344 0 344 (344) NA NA NA
522000 FICA 0 0 17 38 0 38 (38) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 25 0 25 (25) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 430,000 738,000 103,929 377,081 50,374 427,455 310,545 42.08% ‐85.92% ‐12.41%
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% 1.71%
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% ‐80.50%
530400 AWARDS & PRINTING/BINDING‐ATH 20,000 22,000 1,682 6,978 5,710 12,688 9,312 42.33% ‐92.35% ‐45.62%
530500 ATHLETIC EVENT STAFF 128,000 466,000 40,313 446,253 0 446,253 19,747 4.24% ‐91.35% 64.16%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 8,000 8,000 1,425 7,051 1,352 8,402 (402) ‐5.03% ‐82.19% 51.09%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 45,000 35,000 4,771 9,634 0 9,634 25,366 72.47% ‐86.37% ‐52.81%
558200 PLAYOFF PAYOUT 30,000 70,000 26,361 35,648 6,130 41,778 28,222 40.32% ‐62.34% ‐12.70%
561000 SUPPLIES 126,082 39,082 3,430 9,178 24,677 33,855 5,228 13.38% ‐91.22% ‐59.74%
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 60,000 3,017 37,602 20,386 57,988 2,012 3.35% ‐94.97% 7.43%
561510 ATHLETICS UNIFORMS 350,000 370,000 38,472 288,233 87,303 375,536 (5,536) ‐1.50% ‐89.60% 33.54%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 350,000 505,000 41,115 450,211 52,069 502,280 2,720 0.54% ‐91.86% 52.83%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 175,000 19,000 0 18,278 16,755 35,033 (16,033) ‐84.38% ‐100.00% 64.91%
581000 DUES AND FEES 60,000 68,000 0 51,035 1,390 52,425 15,575 22.90% ‐100.00% 28.66%
581300 ATHLETICS‐HOTEL 40,000 50,000 14,541 36,861 0 36,861 13,139 26.28% ‐70.92% 26.38%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS Total 1,897,082 2,467,082 280,732 1,786,423 276,595 2,063,018 404,064 16.38% ‐88.62% 24.13%
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% 4.20%
530001 ARCHITECT/ENGINEER 5,790,672 3,647,066 0 171,003 246,915 417,918 3,229,148 88.54% ‐100.00% ‐91.96%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 132,338,941 1,835,341 9,416,101 5,654,880 15,070,982 117,267,960 88.61% ‐98.61% ‐87.80%
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 1,835,341 10,246,014 5,925,795 16,171,809 125,512,621 88.59% ‐98.70% ‐87.60%
Page 17 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 891,245 891,245 73,755 261,961 0 261,961 629,284 70.61% ‐91.72% ‐49.61%
599000 OTHER USES 0 0 1,670,314 11,881,281 0 11,881,281 (11,881,281) 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 1,744,069 12,143,242 0 12,143,242 (11,251,997) ‐1262.50% 95.69% 2235.72%
TOTAL EXPENDITURES 770,407,586 692,434,726 17,839,044 136,614,060 25,416,903 162,030,964 530,403,762 76.60% ‐97.42% ‐66.18%
Page 18 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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 19 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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 61,931,317 0 61,931,317 367,068,683 85.56% ‐100.00% ‐75.25%
412150 CLUB DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
412200 DONATIONS 11,000 86,573 0 84,567 0 84,567 2,006 2.32% ‐100.00% 67.46%
412250 FUNDRAISING/MISC. SALES 0 0 0 1,065,925 0 1,065,925 (1,065,925) 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 0 63,081,809 0 63,081,809 366,004,764 85.30% ‐100.00% ‐74.80%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 0 13,654,721 0 13,654,721 (10,854,721) ‐387.67% ‐100.00% 736.00%
INTEREST Total 2,800,000 2,800,000 0 13,654,721 0 13,654,721 (10,854,721) ‐387.67% ‐100.00% 736.00%
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 0 76,784,134 0 76,784,134 355,102,439 82.22% ‐100.00% ‐69.52%
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% ‐0.04%
561500 EXPENDABLE EQUIPMENT 0 (960,000) 112,804 526,499 345,938 872,437 (1,832,437) 190.88% ‐111.75% ‐194.02%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 65,110 266,886 73,245 340,131 619,869 64.57% ‐93.22% ‐52.34%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 5,500 5,500 177,914 793,676 419,184 1,212,859 (1,207,359) ‐21951.99% 3134.81% 24637.94%
PUPIL SERVICES 519900 OTHER SALARIES & COMPENSATION 0 8,000 0 7,715 0 7,715 285 3.56% ‐100.00% 65.33%
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% 64.44%
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% 14.08%
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% 23.46%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 530000 PURCHASED PROF/TECH SERVICES 0 17,000,000 507,299 703,633 10,778,133 11,481,765 5,518,235 32.46% ‐97.02% ‐92.90%
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 17,000,000 507,299 703,633 10,778,133 11,481,765 5,518,235 32.46% ‐97.02% ‐92.90%
MAINTENANCE AND OPERATION OF PLANT SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 6,113 16,282 0 16,282 (16,282) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 10,000,000 7,000,000 42,878 381,675 0 381,675 6,618,325 94.55% ‐99.39% ‐90.65%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 1,000,000 3,585 37,559 0 37,559 962,441 96.24% ‐99.64% ‐93.56%
522000 FICA 0 0 648 1,770 0 1,770 (1,770) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 1,000,000 8,989 74,489 0 74,489 925,511 92.55% ‐99.10% ‐87.23%
529000 OTHER EMPLOYEE BENEFITS 0 1,000,000 568 9,905 0 9,905 990,095 99.01% ‐99.94% ‐98.30%
530000 PURCHASED PROF/TECH SERVICES 5,294 93,813 0 6,287 15,683 21,970 71,842 76.58% ‐100.00% ‐88.51%
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% ‐91.59%
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 62,781 572,022 32,075 604,098 10,394,816 94.51% ‐99.43% ‐91.08%
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 20 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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 18,000,000 527,089 1,792,562 11,368,354 13,160,915 4,839,085 26.88% ‐97.07% ‐82.93%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 527,089 1,792,562 11,368,354 13,160,915 4,839,085 26.88% ‐97.07% ‐82.93%
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) 4,455 71,865 1,095 72,960 (2,562,950) 102.93% ‐100.18% ‐104.95%
530001 ARCHITECT/ENGINEER 8,318,082 35,116,689 767,144 2,871,265 14,331,674 17,202,940 17,913,750 51.01% ‐97.82% ‐85.98%
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 0 5,675 2,345,156 99.76% ‐100.00% ‐99.59%
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 2,636,976 16,007,299 52,145,352 68,152,651 313,082,970 82.12% ‐99.31% ‐92.80%
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% ‐99.68%
573200 PURCHASE/LEASE ‐ BUSES 101,833 101,833 0 0 0 0 101,833 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH (2,339,143) 1,272,656 0 398,838 292,520 691,358 581,298 45.68% ‐100.00% ‐46.28%
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 3,408,574 19,364,156 66,770,641 86,134,798 368,073,849 81.04% ‐99.25% ‐92.69%
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% 75.06%
DEBT SERVICE Total 5,572,080 5,572,080 0 5,810,913 0 5,810,913 (238,833) ‐4.29% ‐100.00% 78.78%
TOTAL EXPENDITURES 847,368,454 590,001,341 4,683,658 29,095,348 89,368,420 118,463,768 471,537,573 79.92% ‐99.21% ‐91.55%
Page 21 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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 506,404 506,404 226,344 1,832,797 0 1,832,797 (1,326,393) ‐261.92% ‐55.30% 520.44%
LOCAL REVENUES Total 61,049,795 61,049,795 226,344 1,832,797 0 1,832,797 59,216,998 97.00% ‐99.63% ‐94.85%
INTEREST 415000 INVESTMENT INCOME 0 0 0 129,540 0 129,540 (129,540) NA NA NA
INTEREST Total 0 0 0 129,540 0 129,540 (129,540) 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 14,350,657 0 14,350,657 (11,974,821) ‐504.03% ‐100.00% 935.47%
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 5,170,181 0 5,170,181 (922,789) ‐21.73% ‐100.00% 108.67%
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 0 132,115 0 132,115 367,885 73.58% ‐100.00% ‐54.70%
445131 FED SNACK REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445134 FED SNACK REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445138 FED SNACK REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
445200 OTH FED GRANTS THRU GA DOE 50,000 50,000 0 60,864 0 60,864 (10,864) ‐21.73% ‐100.00% 108.68%
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 3,244,468 0 3,244,468 1,384,282 29.91% ‐100.00% 20.16%
FEDERAL SOURCES Total 11,801,978 11,801,978 0 25,257,864 0 25,257,864 (13,455,886) ‐114.01% ‐100.00% 266.88%
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 75,651,773 226,344 27,648,464 0 27,648,464 48,003,309 63.45% ‐99.70% ‐37.35%
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 16,614 84,032 0 84,032 12,646 13.08% ‐82.82% 49.00%
518400 SCHOOL NUTR PROGRAM CAFETERIA 20,215,024 20,215,024 2,030,365 8,314,379 0 8,314,379 11,900,645 58.87% ‐89.96% ‐29.49%
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DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
1 7
% 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 2,038,479 218,019 983,601 0 983,601 1,054,877 51.75% ‐89.30% ‐17.28%
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 10,972,969 466,395 1,971,052 0 1,971,052 9,001,917 82.04% ‐95.75% ‐69.21%
522000 FICA 0 0 4,019 11,081 0 11,081 (11,081) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,332,477 4,332,477 138,431 656,582 0 656,582 3,675,895 84.85% ‐96.80% ‐74.02%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 0 406,011 0 406,011 (406,011) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 1,345 4,036 0 4,036 (4,036) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 579,437 579,437 143,857 604,315 0 604,315 (24,878) ‐4.29% ‐75.17% 78.79%
530000 PURCHASED PROF/TECH SERVICES 374,660 374,660 0 0 0 0 374,660 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 300,000 300,000 0 95,627 2,961 98,588 201,412 67.14% ‐100.00% ‐45.36%
543200 REPAIR & MAINT SERVICE‐TECH 108,161 108,161 2,338 98,249 0 98,249 9,912 9.16% ‐97.84% 55.72%
544100 RENTAL OF LAND OR BUILDINGS 300,000 300,000 22,213 178,781 61,682 240,463 59,537 19.85% ‐92.60% 2.16%
544200 RENTAL OF EQUIPMENT & VEHICLES 55,000 55,000 0 14,768 18,018 32,787 22,213 40.39% ‐100.00% ‐53.97%
558000 TRAVEL ‐ EMPLOYEES 150,000 150,000 58 6,101 0 6,101 143,899 95.93% ‐99.96% ‐93.03%
559500 OTHER PURCHASED SERVICES 300,400 300,400 0 65,854 96,658 162,512 137,888 45.90% ‐100.00% ‐62.42%
561000 SUPPLIES 3,580,446 3,580,446 244,544 1,404,018 434,562 1,838,581 1,741,866 48.65% ‐93.17% ‐32.78%
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% ‐16.91%
561600 EXPENDABLE COMPUTER EQUIPMEN 125,000 125,000 0 71,214 5,375 76,589 48,411 38.73% ‐100.00% ‐2.34%
563000 PURCHASED FOOD 25,150,230 25,150,230 2,705,923 14,545,098 4,385,354 18,930,452 6,219,778 24.73% ‐89.24% ‐0.86%
563500 FOOD ACQUISITIONS ‐ USDA 4,628,750 4,628,750 71,220 4,085,039 319,274 4,404,313 224,437 4.85% ‐98.46% 51.29%
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 8,256 25,646 5,734 31,381 1,218,619 97.49% ‐99.34% ‐96.48%
581000 DUES AND FEES 25,000 25,000 0 350 0 350 24,650 98.60% ‐100.00% ‐97.60%
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 6,073,596 33,766,597 5,329,619 39,096,216 36,555,558 48.32% ‐91.97% ‐23.48%
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 6,073,596 33,766,597 5,329,619 39,096,216 36,555,558 48.32% ‐91.97% ‐23.48%
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