DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(UNAUDITED)
1 8
% 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 2,239,359 820,219,071 0 820,219,071 47,780,929 5.50% ‐99.74% 41.74%
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% ‐72.57%
411900 OTHER TAXES 3,800,000 3,800,000 0 1,735,527 0 1,735,527 2,064,473 54.33% ‐100.00% ‐31.49%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 3,342,094 21,926,043 0 21,926,043 7,073,957 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 53,154 555,372 0 555,372 219,628 NA NA NA
419200 CONTRIBUTIONS‐PRIVATE SOURCES 0 0 0 0 0 0 0 NA NA NA
419400 TEXTBOOK SALES 1,000 1,000 0 0 0 0 1,000 NA NA NA
419500 SERVICES PROVIDED OTHER LUAS 0 0 0 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 78,112 1,891,298 0 1,891,298 (96,298) NA NA NA
419955 REVENUE CLEARING ACCT 0 0 0 5,399 0 5,399 (5,399) NA NA NA
LOCAL REVENUES Total 920,399,645 920,385,016 5,712,717 853,301,586 0 853,301,586 67,083,431 NA NA NA
INTEREST 415000 INVESTMENT INCOME 9,000,000 9,000,000 2,908,101 13,284,172 0 13,284,172 (4,284,172) NA NA NA
INTEREST Total 9,000,000 9,000,000 2,908,101 13,284,172 0 13,284,172 (4,284,172) NA NA NA
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 641,249,522 640,421,328 52,953,752 390,043,121 0 390,043,121 250,378,207 NA NA NA
431220 QBE ALLOTMENT (OPER COSTS) 40,102,852 40,102,852 3,335,934 26,705,584 0 26,705,584 13,397,268 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 7,554,571 0 7,554,571 4,411,903 NA NA NA
431400 QBE CONTRA ACCOUNT (DEBIT) (175,655,285) (175,655,285) (14,637,905) (117,103,666) 0 (117,103,666) (58,551,619) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DOE 4,076,113 5,526,703 34,509 12,216,804 0 12,216,804 (6,690,100) 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 42,694,682 319,416,414 0 319,416,414 205,051,300 NA NA NA
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 1,433,772 1,433,772 0 0 0 0 1,433,772 NA NA NA
453000 SALE/COMP ‐ FIXED ASSETS LOSS 0 0 0 147,667 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 0 144,689 0 144,689 1,289,083 NA NA NA
TOTAL REVENUE 1,454,678,735 1,455,286,502 51,315,500 1,186,146,860 0 1,186,146,860 269,139,642 18.49% ‐57.69% 22.26%
INSTRUCTION 511000 TEACHERS 479,212,503 480,021,358 34,147,337 255,190,681 259 255,190,940 224,830,418 46.84% ‐92.89% ‐20.26%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 170,000 1,769,639 9,570,019 0 9,570,019 (9,400,019) ‐5529.42% 940.96% 8344.13%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 38,270 344,209 0 344,209 (344,209) NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 421,614 119,237 603,148 0 603,148 (181,534) ‐43.06% ‐71.72% 114.59%
511600 PROF DEVELOPMENT STIPENDS 0 0 7,114 46,840 0 46,840 (46,840) 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 3,089,884 18,973,561 0 18,973,561 (18,973,561) NA NA NA
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 23,849,622 23,670,936 2,261,794 15,286,230 0 15,286,230 8,384,707 35.42% ‐90.44% ‐3.13%
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514500 INTERPRETER 0 0 5,739 35,931 0 35,931 (35,931) NA NA NA
516100 TECHNOLOGY SPECIALIST 82,214 82,214 6,943 43,158 0 43,158 39,055 47.50% ‐91.55% ‐21.26%
516400 PHYS/OCCUP/SPEECH THERAPIST 8,752,827 8,752,827 571,740 3,657,601 0 3,657,601 5,095,226 58.21% ‐93.47% ‐37.32%
517200 ELEMENTARY COUNSELOR 0 0 45,856 237,131 0 237,131 (237,131) NA NA NA
517300 SECONDARY COUNSELOR 0 0 13,477 68,239 0 68,239 (68,239) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 12,387 69,630 0 69,630 (69,630) NA NA NA
519900 OTHER SALARIES & COMPENSATION (15,841,318) (20,008,729) 740 8,897 0 8,897 (20,017,627) 100.04% ‐100.00% ‐100.07%
519910 EXTRA ACTIVITY SALARIES 0 143,000 3,876 101,520 0 101,520 41,480 29.01% ‐97.29% 6.49%
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 8,920,826 51,683,296 0 51,683,296 48,982,969 48.66% ‐91.14% ‐22.99%
522000 FICA 0 0 1,579 9,652 0 9,652 (9,652) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 103,811,222 103,946,573 7,717,411 47,411,497 0 47,411,497 56,535,076 54.39% ‐92.58% ‐31.58%
525000 UNEMPLOYMENT COMPENSATION 438 438 0 3,898 0 3,898 (3,461) ‐791.08% ‐100.00% 1236.63%
Page 1 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(UNAUDITED)
1 8
% 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 1,158,387 5,817,967 40,046 5,858,013 2,883,767 32.99% ‐86.75% ‐0.17%
526001 WORKERS COMP‐ INSURANCE PREMIU 0 0 0 0 0 0 0 NA NA NA
526002 WORKERS COMP‐STATE FEE 0 0 0 0 0 0 0 NA NA NA
526003 WORKERS COMP‐ STATE ASSESSMENT 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 289 1,589 0 1,589 (1,589) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 19,205,365 19,211,924 1,535,695 30,396,700 0 30,396,700 (11,184,776) ‐58.22% ‐92.01% 137.33%
530000 PURCHASED PROF/TECH SERVICES 9,501,802 9,836,190 359,590 5,324,012 835,399 6,159,410 3,676,780 37.38% ‐96.34% ‐18.81%
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% 8.55%
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 590,029 594,679 0 42,775 23,405 66,180 528,499 88.87% ‐100.00% ‐89.21%
544100 RENTAL OF LAND OR BUILDINGS 43,238 70,773 7,228 37,008 5,550 42,558 28,214 39.87% ‐89.79% ‐21.56%
544200 RENTAL OF EQUIPMENT & VEHICLES 88,527 84,792 828 43,546 4,966 48,511 36,281 42.79% ‐99.02% ‐22.97%
553000 COMMUNICATION 30,330 28,919 0 33 479 513 28,407 98.23% ‐100.00% ‐99.83%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 2,893,215 4,193,136 47,344 1,227,346 748,865 1,976,211 2,216,925 52.87% ‐98.87% ‐56.09%
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 1,044,467 27,411 196,254 16,712 212,966 831,501 79.61% ‐97.38% ‐71.82%
559300 PAYMENTS FOR PASS THRU FUNDS 0 828,194 69,016 552,129 0 552,129 276,065 33.33% ‐91.67% 0.00%
559400 PAYMENTS TO CHARTER SCHOOLS 53,731,439 53,731,439 5,171,045 44,633,105 0 44,633,105 9,098,334 16.93% ‐90.38% 24.60%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 5,970,071 5,138,602 303,168 2,502,436 452,662 2,955,098 2,183,504 42.49% ‐94.10% ‐26.95%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 153,150 290,987 4,892 71,203 13,874 85,076 205,910 70.76% ‐98.32% ‐63.30%
561200 COMPUTER SOFTWARE 6,411,641 4,347,300 142,786 3,231,204 12,850 3,244,054 1,103,245 25.38% ‐96.72% 11.49%
561500 EXPENDABLE EQUIPMENT 2,312,322 2,834,036 123,771 1,035,292 584,973 1,620,265 1,213,771 42.83% ‐95.63% ‐45.20%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 445,095 1,116,201 23,344 863,733 355,465 1,219,198 (102,997) ‐9.23% ‐97.91% 16.07%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564000 DIGITAL/ELECTRONIC TEXTBOOKS 640,342 7,400,723 0 4,103,805 2,375,015 6,478,820 921,903 12.46% ‐100.00% ‐16.82%
564100 TEXTBOOKS ‐ PRINTED 14,157,245 6,939,422 0 2,403,398 822,816 3,226,214 3,713,208 53.51% ‐100.00% ‐48.05%
564200 BOOKS (OTHER THAN TEXTBOOKS) 41,850 120,520 2,387 35,476 25,924 61,400 59,120 49.05% ‐98.02% ‐55.85%
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 1,509,120 537,415 0 13,442 22,665 36,107 501,308 93.28% ‐100.00% ‐96.25%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 844,881 1,050,743 34,466 547,633 148,604 696,236 354,507 33.74% ‐96.72% ‐21.82%
589000 OTHER EXPENDITURES 1,778,301 1,642,377 0 0 0 0 1,642,377 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 823,739,510 829,598,513 67,745,495 507,793,259 6,554,758 514,348,017 315,250,497 38.00% ‐91.83% ‐8.19%
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 6,625 25,240 0 25,240 (25,240) NA NA NA
514000 AIDES AND PARAPROFESSIONALS 94,593 94,593 1,440 15,683 0 15,683 78,909 83.42% ‐98.48% ‐75.13%
514200 SALARY OF CLERICAL STAFF 2,555,776 2,555,776 175,918 1,571,573 0 1,571,573 984,203 38.51% ‐93.12% ‐7.76%
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 82,161 634,904 0 634,904 171,308 21.25% ‐89.81% 18.13%
516300 SCH NURSE/SPEC EDUC NURSE LPN 6,357,733 6,357,733 470,230 3,130,108 0 3,130,108 3,227,626 50.77% ‐92.60% ‐26.15%
516400 PHYS/OCCUP/SPEECH THERAPIST 213,173 213,173 0 29,816 0 29,816 183,357 86.01% ‐100.00% ‐79.02%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 942,371 942,371 74,343 463,821 0 463,821 478,549 50.78% ‐92.11% ‐26.17%
517200 ELEMENTARY COUNSELOR 9,883,535 9,883,535 838,989 5,145,875 0 5,145,875 4,737,659 47.93% ‐91.51% ‐21.90%
517300 SECONDARY COUNSELOR 12,364,933 12,498,339 1,095,841 10,741,566 0 10,741,566 1,756,772 14.06% ‐91.23% 28.92%
517400 SCHOOL PSYCHOLOGIST 5,785,820 5,785,820 317,238 2,003,532 0 2,003,532 3,782,288 65.37% ‐94.52% ‐48.06%
517600 SCHOOL SOCIAL WORKER 5,091,500 5,091,500 432,496 2,721,970 0 2,721,970 2,369,531 46.54% ‐91.51% ‐19.81%
517700 FAMILY SERVICES/PARENT COORD 2,182,444 2,182,444 240,837 1,744,888 0 1,744,888 437,556 20.05% ‐88.96% 19.93%
519000 OTHER MANAGEMENT PERSONNEL 2,076,450 2,187,628 186,287 1,494,065 0 1,494,065 693,563 31.70% ‐91.48% 2.44%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,591,368 12,752,475 718,182 5,049,284 0 5,049,284 7,703,192 60.41% ‐94.37% ‐40.61%
519900 OTHER SALARIES & COMPENSATION 1,738,628 1,783,628 4,911 49,112 0 49,112 1,734,515 97.25% ‐99.72% ‐95.87%
Page 2 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(UNAUDITED)
1 8
% 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 11,067,313 927,468 5,586,156 0 5,586,156 5,481,157 49.53% ‐91.62% ‐24.29%
522000 FICA 0 0 9,277 49,356 0 49,356 (49,356) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,162,587 12,204,407 841,602 5,442,374 0 5,442,374 6,762,033 55.41% ‐93.10% ‐33.11%
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 1,636,099 161,263 1,066,680 0 1,066,680 569,419 34.80% ‐90.14% ‐2.21%
530000 PURCHASED PROF/TECH SERVICES 4,710,269 4,703,509 218,897 1,801,668 1,534,563 3,336,231 1,367,278 29.07% ‐95.35% ‐42.54%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 255,000 0 102,625 17,375 120,000 135,000 52.94% ‐100.00% ‐39.63%
533000 CONTRACTED SERV‐NURSING 0 0 0 0 0 0 0 NA NA NA
534000 PROFESSIONAL LEGAL SERVICES 168,300 168,300 16,000 33,500 0 33,500 134,800 80.10% ‐90.49% ‐70.14%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 280,800 245,800 0 116,821 15,000 131,821 113,979 46.37% ‐100.00% ‐28.71%
544200 RENTAL OF EQUIPMENT & VEHICLES 4,050 4,050 0 21,876 0 21,876 (17,826) ‐440.15% ‐100.00% 710.22%
544400 OTHER RENTALS 4,500 9,500 0 14,447 3,568 18,015 (8,515) ‐89.63% ‐100.00% 128.12%
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 3,413 10,117 393 10,510 7,989 43.19% ‐81.55% ‐17.96%
558000 TRAVEL ‐ EMPLOYEES 69,750 69,565 957 10,223 0 10,223 59,342 85.30% ‐98.62% ‐77.96%
559500 OTHER PURCHASED SERVICES 3,582 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 608,770 667,403 2,754 90,572 5,599 96,171 571,232 85.59% ‐99.59% ‐79.64%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 12,059 43,059 0 25,503 755 26,258 16,801 39.02% ‐100.00% ‐11.16%
561200 COMPUTER SOFTWARE 69,999 43,999 0 2,499 0 2,499 41,500 94.32% ‐100.00% ‐91.48%
561500 EXPENDABLE EQUIPMENT 3,775 4,305 448 3,486 0 3,486 819 19.02% ‐89.59% 21.47%
561600 EXPENDABLE COMPUTER EQUIPMENT 53,582 67,982 2,538 16,342 32,362 48,704 19,279 28.36% ‐96.27% ‐63.94%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 1,000 0 785 0 785 215 21.50% ‐100.00% 17.74%
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 65,890 2,117 27,719 3,918 31,637 34,253 51.98% ‐96.79% ‐36.90%
589000 OTHER EXPENDITURES 905,850 903,350 0 0 0 0 903,350 100.00% ‐100.00% ‐100.00%
PUPIL SERVICES Total 93,507,172 95,402,717 6,832,233 49,244,186 1,613,786 50,857,971 44,544,745 46.69% ‐92.84% ‐22.57%
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 15,000 210,081 25,863 58,749 0 58,749 151,333 72.04% ‐87.69% ‐58.05%
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 21,422 142,280 0 142,280 (99,716) ‐234.28% ‐49.67% 401.41%
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,724,450 2,799,249 299,295 2,197,176 0 2,197,176 602,074 21.51% ‐89.31% 17.74%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,736,551 5,736,551 319,598 4,104,425 0 4,104,425 1,632,127 28.45% ‐94.43% 7.32%
519900 OTHER SALARIES & COMPENSATION 401,957 402,876 0 21,861 0 21,861 381,015 94.57% ‐100.00% ‐91.86%
519910 EXTRA ACTIVITY SALARIES 134,134 169,134 7,345 45,693 0 45,693 123,441 72.98% ‐95.66% ‐59.48%
521000 STATE HEALTH INSURANCE 1,134,000 1,134,000 98,284 665,561 0 665,561 468,439 41.31% ‐91.33% ‐11.96%
522000 FICA 0 0 8,063 45,576 0 45,576 (45,576) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,756,392 1,771,337 258,220 1,465,131 0 1,465,131 306,206 17.29% ‐85.42% 24.07%
529000 OTHER EMPLOYEE BENEFITS 241,387 241,387 13,047 114,799 0 114,799 126,588 52.44% ‐94.59% ‐28.66%
530000 PURCHASED PROF/TECH SERVICES 1,487,678 1,043,530 294 215,470 68,593 284,062 759,467 72.78% ‐99.97% ‐69.03%
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% ‐98.72%
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% 50.00%
553000 COMMUNICATION 5,175 5,175 0 125 0 125 5,050 97.59% ‐100.00% ‐96.39%
Page 3 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(UNAUDITED)
1 8
% 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 1,344,630 390 1,120,986 38,250 1,159,236 185,394 13.79% ‐99.97% 25.05%
558000 TRAVEL ‐ EMPLOYEES 299,500 461,107 2,807 48,920 280 49,200 411,907 89.33% ‐99.39% ‐84.09%
561000 SUPPLIES 257,514 452,620 10,913 98,673 15,013 113,686 338,934 74.88% ‐97.59% ‐67.30%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 55,323 70,578 648 25,203 11,529 36,731 33,847 47.96% ‐99.08% ‐46.44%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 673,279 604,433 4,479 272,696 64,745 337,441 266,992 44.17% ‐99.26% ‐32.33%
561600 EXPENDABLE COMPUTER EQUIPMENT 17,958 55,068 0 7,362 4,283 11,646 43,422 78.85% ‐100.00% ‐79.95%
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 48,802 99,674 9,351 32,289 11,769 44,058 55,616 55.80% ‐90.62% ‐51.41%
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 91,105 1,341 19,766 178 19,944 71,161 78.11% ‐98.53% ‐67.46%
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 18,047,956 1,081,360 10,732,099 214,639 10,946,738 7,101,217 39.35% ‐94.01% ‐10.80%
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% ‐97.93%
530000 PURCHASED PROF/TECH SERVICES 41,940 37,940 0 10,813 16,538 27,350 10,590 27.91% ‐100.00% ‐57.25%
544100 RENTAL OF LAND OR BUILDINGS 0 14,600 0 0 14,600 14,600 0 0.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 18,500 24,500 1,770 5,482 0 5,482 19,018 77.62% ‐92.78% ‐66.44%
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 6,522 6,522 23,235 78.08% ‐100.00% ‐100.00%
581000 DUES AND FEES 9,000 10,980 1,185 3,410 1,115 4,525 6,455 58.79% ‐89.21% ‐53.42%
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 1,069,525 2,955 20,321 38,775 59,095 1,010,430 94.47% ‐99.72% ‐97.15%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 138,375 138,375 11,730 102,104 0 102,104 36,271 26.21% ‐91.52% 10.68%
516500 LIBRARIAN/MEDIA SPECIALIST 10,418,429 10,418,429 858,971 5,441,016 0 5,441,016 4,977,413 47.78% ‐91.76% ‐21.66%
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 1,728,000 171,450 1,033,815 0 1,033,815 694,185 40.17% ‐90.08% ‐10.26%
522000 FICA 0 0 443 2,806 0 2,806 (2,806) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,178,683 2,178,683 169,541 1,050,036 0 1,050,036 1,128,647 51.80% ‐92.22% ‐27.71%
525000 UNEMPLOYMENT COMPENSATION 938 938 0 0 0 0 938 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 289,213 289,213 35,465 226,546 0 226,546 62,667 21.67% ‐87.74% 17.50%
530000 PURCHASED PROF/TECH SERVICES 353,426 325,847 0 212,664 23,783 236,447 89,400 27.44% ‐100.00% ‐2.10%
553000 COMMUNICATION 540 100 0 77 0 77 23 22.80% ‐100.00% 15.80%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 229,489 9,974 169,350 8,949 178,299 51,189 22.31% ‐95.65% 10.69%
558000 TRAVEL ‐ EMPLOYEES 12,025 12,025 0 2,646 0 2,646 9,379 78.00% ‐100.00% ‐67.00%
561000 SUPPLIES 1,182,926 380,967 34,671 182,613 11,056 193,668 187,299 49.16% ‐90.90% ‐28.10%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 16,262 351 9,137 199 9,336 6,927 42.59% ‐97.84% ‐15.72%
561500 EXPENDABLE EQUIPMENT 4,050 25,310 1,477 14,018 4,735 18,754 6,557 25.90% ‐94.16% ‐16.92%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 20,742 2,327 12,104 1,772 13,876 6,866 33.10% ‐88.78% ‐12.47%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 1,663 0 1,339 0 1,339 324 19.47% ‐100.00% 20.79%
564200 BOOKS (OTHER THAN TEXTBOOKS) 100,586 713,035 99,656 400,609 50,713 451,322 261,713 36.70% ‐86.02% ‐15.72%
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 16,839,410 1,396,056 8,860,881 101,207 8,962,088 7,877,322 46.78% ‐91.71% ‐21.07%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 132,480 113,480 13,650 116,025 0 116,025 (2,545) ‐2.24% ‐87.97% 53.36%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 344,500 344,500 27,083 273,796 0 273,796 70,704 20.52% ‐92.14% 19.21%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,340,519 2,340,519 423,635 2,915,962 0 2,915,962 (575,443) ‐24.59% ‐81.90% 86.88%
514200 SALARY OF CLERICAL STAFF 8,372,762 8,438,279 709,154 5,686,323 0 5,686,323 2,751,956 32.61% ‐91.60% 1.08%
519000 OTHER MANAGEMENT PERSONNEL 2,060,027 2,060,027 62,724 562,322 0 562,322 1,497,705 72.70% ‐96.96% ‐59.05%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,533,659 3,872,548 26,834 422,274 0 422,274 3,450,274 89.10% ‐99.31% ‐83.64%
519900 OTHER SALARIES & COMPENSATION 338,001 338,001 12,475 78,284 0 78,284 259,717 76.84% ‐96.31% ‐65.26%
Page 4 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(UNAUDITED)
1 8
% 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 3,925,125 238,783 1,439,140 0 1,439,140 2,485,985 63.34% ‐93.92% ‐45.00%
522000 FICA 0 0 13,964 73,383 0 73,383 (73,383) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,410,457 3,404,457 244,871 1,872,185 0 1,872,185 1,532,272 45.01% ‐92.81% ‐17.51%
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 26,456 276,108 0 276,108 226,273 45.04% ‐94.73% ‐17.56%
530000 PURCHASED PROF/TECH SERVICES 1,476,283 1,577,800 19,715 478,945 136,155 615,100 962,700 61.02% ‐98.75% ‐54.47%
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% 44.06%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 243,000 243,000 30,578 169,794 23,607 193,400 49,600 20.41% ‐87.42% 4.81%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 3,000,000 532,764 1,505,865 123,673 1,629,538 1,370,462 45.68% ‐82.24% ‐24.71%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 12,350 0 4,010 0 4,010 8,340 67.53% ‐100.00% ‐51.30%
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% ‐90.01%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 44,055 33,755 0 300 0 300 33,455 99.11% ‐100.00% ‐98.67%
558000 TRAVEL ‐ EMPLOYEES 26,324 51,324 3,987 17,917 0 17,917 33,407 65.09% ‐92.23% ‐47.64%
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 7,200 872 2,637 0 2,637 4,563 63.37% ‐87.89% ‐45.06%
558024 TRAVEL‐BD MEMBER, S. JESTER 0 0 0 0 0 0 0 NA NA NA
558025 TRAVEL‐BD MEMBER, V. TURNER 7,200 7,200 0 4,239 0 4,239 2,961 41.12% ‐100.00% ‐11.68%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 7,200 7,200 0 3,974 0 3,974 3,226 44.81% ‐100.00% ‐17.21%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 7,200 7,200 0 3,968 0 3,968 3,232 44.89% ‐100.00% ‐17.33%
558028 TRAVEL‐BD MEMBER, A. HILL 7,200 7,200 0 39 0 39 7,161 99.45% ‐100.00% ‐99.18%
558029 TRAVEL‐BD MEMBER, D. PIERCE 7,200 7,200 0 2,869 0 2,869 4,331 60.16% ‐100.00% ‐40.24%
558030 TRAVEL‐BD MEMBER, W. MCGINNISS 0 7,200 148 673 0 673 6,527 90.66% ‐97.95% ‐85.99%
558099 TRAVEL‐ANNUAL BOARD RETREAT 25,200 44,200 0 22,218 0 22,218 21,982 49.73% ‐100.00% ‐24.60%
561000 SUPPLIES 345,346 406,069 24,198 102,604 23,451 126,056 280,013 68.96% ‐94.04% ‐62.10%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 16,650 46,150 0 9,941 242 10,184 35,966 77.93% ‐100.00% ‐67.69%
561200 COMPUTER SOFTWARE 109,381 96,881 0 5,010 4,384 9,395 87,486 90.30% ‐100.00% ‐92.24%
561500 EXPENDABLE EQUIPMENT 80,050 78,996 771 2,102 1,717 3,819 75,177 95.17% ‐99.02% ‐96.01%
561600 EXPENDABLE COMPUTER EQUIPMENT 36,270 102,804 570 2,664 71,551 74,214 28,590 27.81% ‐99.45% ‐96.11%
564200 BOOKS (OTHER THAN TEXTBOOKS) 450 42,450 0 1,363 4,994 6,357 36,093 85.03% ‐100.00% ‐95.18%
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 101,076 190,706 8,075 120,187 1,000 121,187 69,519 36.45% ‐95.77% ‐5.47%
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 62,563,340 2,421,306 38,746,502 390,773 39,137,274 23,426,066 37.44% ‐96.13% ‐7.10%
SCHOOL ADMINISTRATION 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
513000 PRINCIPAL 16,784,920 16,784,920 1,393,531 13,867,666 0 13,867,666 2,917,254 17.38% ‐91.70% 23.93%
513100 ASSISTANT PRINCIPAL 25,962,701 25,962,701 2,174,913 15,616,489 0 15,616,489 10,346,212 39.85% ‐91.62% ‐9.78%
514200 SALARY OF CLERICAL STAFF 15,033,089 15,033,089 1,246,567 10,086,372 0 10,086,372 4,946,717 32.91% ‐91.71% 0.64%
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 8,453 73,351 0 73,351 (73,351) 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% ‐99.70%
521000 STATE HEALTH INSURANCE 9,895,500 9,895,500 853,324 5,877,968 0 5,877,968 4,017,532 40.60% ‐91.38% ‐10.90%
522000 FICA 0 0 26,501 145,847 0 145,847 (145,847) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 11,899,915 11,899,915 958,133 7,330,319 0 7,330,319 4,569,596 38.40% ‐91.95% ‐7.60%
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 1,531,189 149,633 1,263,580 0 1,263,580 267,609 17.48% ‐90.23% 23.78%
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
2/29/2024
(UNAUDITED)
1 8
% 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 54 1,317 0 1,317 3,183 70.73% ‐98.80% ‐56.10%
561500 EXPENDABLE EQUIPMENT 76,500 41,500 1,318 1,972 0 1,972 39,528 95.25% ‐96.82% ‐92.87%
561600 EXPENDABLE COMPUTER EQUIPMENT 4,500 25,500 2,126 21,554 0 21,554 3,946 15.47% ‐91.66% 26.79%
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 6,814,553 54,290,035 0 54,290,035 29,632,079 35.31% ‐91.88% ‐2.96%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 287,648 287,648 23,153 217,750 0 217,750 69,898 24.30% ‐91.95% 13.55%
514800 ACCOUNTANT 3,967,540 4,389,322 275,022 2,305,658 0 2,305,658 2,083,665 47.47% ‐93.73% ‐21.21%
518100 MAINT PERSONNEL‐TRANS MECHANIC 120,130 120,130 28,157 214,576 0 214,576 (94,446) ‐78.62% ‐76.56% 167.93%
519000 OTHER MANAGEMENT PERSONNEL 1,840,916 1,840,916 206,517 1,464,683 0 1,464,683 376,233 20.44% ‐88.78% 19.34%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,230,856 1,230,856 105,846 872,263 0 872,263 358,593 29.13% ‐91.40% 6.30%
519900 OTHER SALARIES & COMPENSATION 257,440 257,440 0 0 0 0 257,440 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,323,000 1,323,000 91,409 592,391 0 592,391 730,609 55.22% ‐93.09% ‐32.84%
522000 FICA 0 0 8,662 45,463 0 45,463 (45,463) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,537,929 1,537,929 116,774 933,603 0 933,603 604,326 39.29% ‐92.41% ‐8.94%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 3,068 16,874 0 16,874 (16,874) NA NA NA
527000 ON BEHALF PAYMENTS 22,000 22,000 0 0 0 0 22,000 100.00% ‐100.00% ‐100.00%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 2,001 11,355 0 11,355 (11,355) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 204,226 204,226 10,892 127,174 0 127,174 77,053 37.73% ‐94.67% ‐6.59%
530000 PURCHASED PROF/TECH SERVICES 3,422,400 4,848,551 209,340 2,753,266 1,174,964 3,928,230 920,320 18.98% ‐95.68% ‐14.82%
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 2,066,623 162,495 1,149,236 11 1,149,247 917,376 44.39% ‐92.14% ‐16.59%
553000 COMMUNICATION 14,400 27,600 1,269 27,017 0 27,017 583 2.11% ‐95.40% 46.83%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 47,055 1,680 10,430 36,625 47,055 0 0.00% ‐96.43% ‐66.75%
558000 TRAVEL ‐ EMPLOYEES 124,691 124,691 2,918 14,546 0 14,546 110,146 88.33% ‐97.66% ‐82.50%
561000 SUPPLIES 38,480 89,840 9,087 45,331 6,311 51,643 38,197 42.52% ‐89.88% ‐24.31%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 10,000 13,040 2,398 8,477 587 9,064 3,976 30.49% ‐81.61% ‐2.49%
561200 COMPUTER SOFTWARE 418,582 240,432 0 0 19,150 19,150 221,282 92.04% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 12,800 12,800 0 1,524 1,920 3,443 9,357 73.10% ‐100.00% ‐82.15%
561600 EXPENDABLE COMPUTER EQUIPMENT 1,800 19,532 13,214 17,450 752 18,202 1,330 6.81% ‐32.35% 34.01%
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 2,097 34,497 2,600 37,097 115,750 75.73% ‐98.63% ‐66.15%
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 1,275,999 10,863,561 1,242,921 12,106,482 7,525,438 38.33% ‐93.50% ‐17.00%
MAINTENANCE AND OPERATION OF PLANT SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 47,132 47,132 0 0 0 0 47,132 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS MECHANIC 22,714,964 22,570,092 1,802,622 13,766,777 0 13,766,777 8,803,315 39.00% ‐92.01% ‐8.51%
518600 CUSTODIAL PERSONNEL 29,550,733 29,550,733 1,994,500 17,644,229 0 17,644,229 11,906,504 40.29% ‐93.25% ‐10.44%
519000 OTHER MANAGEMENT PERSONNEL 5,963,289 6,388,663 378,256 3,123,835 0 3,123,835 3,264,829 51.10% ‐94.08% ‐26.66%
519100 OTHER ADMINISTRATIVE PERSONNEL 4,165,710 4,599,040 371,111 2,974,064 1,164 2,975,228 1,623,811 35.31% ‐91.93% ‐3.00%
519900 OTHER SALARIES & COMPENSATION 1,893,708 1,893,708 145,412 1,271,767 0 1,271,767 621,941 32.84% ‐92.32% 0.74%
519910 EXTRA ACTIVITY SALARIES 0 0 1,402 12,881 0 12,881 (12,881) NA NA NA
521000 STATE HEALTH INSURANCE 18,785,250 18,680,848 946,841 6,141,243 0 6,141,243 12,539,605 67.13% ‐94.93% ‐50.69%
522000 FICA 0 0 53,168 296,516 0 296,516 (296,516) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,828,052 12,733,659 462,295 3,613,382 0 3,613,382 9,120,277 71.62% ‐96.37% ‐57.44%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 1,899 10,447 0 10,447 (10,447) 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 0 162,028 877,515 0 877,515 (877,515) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,707,418 1,707,418 83,123 1,181,954 0 1,181,954 525,464 30.78% ‐95.13% 3.84%
530000 PURCHASED PROF/TECH SERVICES 1,768,963 2,183,255 41,659 620,340 547,376 1,167,715 1,015,540 46.51% ‐98.09% ‐57.38%
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
2/29/2024
(UNAUDITED)
1 8
% 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 1,064,706 6,077,801 3,828,619 9,906,420 1,860,580 15.81% ‐90.95% ‐22.52%
541001 HAZMAT/ABATEMENT 1,670,000 1,670,000 23,757 49,031 41,127 90,158 1,579,842 94.60% ‐98.58% ‐95.60%
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 12,919,500 1,614,936 8,200,061 3,604,511 11,804,572 1,114,928 8.63% ‐87.50% ‐4.79%
543001 MAINTENANCE‐BUILDING‐REGION 1 300,000 300,000 54,980 166,268 29,983 196,251 103,749 34.58% ‐81.67% ‐16.87%
543002 MAINTENANCE‐BUILDING‐REGION 2 300,000 300,000 5,364 200,897 160 201,057 98,943 32.98% ‐98.21% 0.45%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 0 95,463 0 95,463 204,537 68.18% ‐100.00% ‐52.27%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 16,184 169,978 0 169,978 130,022 43.34% ‐94.61% ‐15.01%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 300,000 32,029 133,455 0 133,455 166,545 55.51% ‐89.32% ‐33.27%
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 7,434 126,049 0 126,049 173,951 57.98% ‐97.52% ‐36.98%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 30,779 96,421 0 96,421 203,579 67.86% ‐89.74% ‐51.79%
543008 MAINT‐SYS(ENVIRONMENTAL & ROOF 2,170,000 2,170,000 0 384,158 0 384,158 1,785,842 82.30% ‐100.00% ‐73.45%
543009 MAINT‐SYS‐PARTS & MAJOR WORK 25,000,000 6,315,615 171,640 2,197,668 249,785 2,447,453 3,868,162 61.25% ‐97.28% ‐47.80%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 3,500,000 3,500,000 0 107,927 3,082 111,009 3,388,991 96.83% ‐100.00% ‐95.37%
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% ‐94.28%
543013 SUPT. DEFERRED MAINTENANCE 8,000,000 8,000,000 458,747 6,022,179 1,553,659 7,575,838 424,162 5.30% ‐94.27% 12.92%
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 4,350 47,790 18,825 66,615 178,873 72.86% ‐98.23% ‐70.80%
544200 RENTAL OF EQUIPMENT & VEHICLES 2,202,500 2,202,500 407,766 1,303,055 162,483 1,465,537 736,963 33.46% ‐81.49% ‐11.26%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
549000 OTHER PURCHASED PROPERTY SERVI 1,433,934 3,883,934 262,050 2,001,171 427,285 2,428,456 1,455,478 37.47% ‐93.25% ‐22.71%
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% 47.67%
553000 COMMUNICATION 35,820 33,320 0 1,845 0 1,845 31,475 94.46% ‐100.00% ‐91.69%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 137,385 134,385 135,685 0 135,685 1,700 1.24% ‐2.18% 48.14%
558000 TRAVEL ‐ EMPLOYEES 380,000 430,000 1,805 57,541 0 57,541 372,459 86.62% ‐99.58% ‐79.93%
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 4,722,000 141,260 1,903,915 647,749 2,551,663 2,170,337 45.96% ‐97.01% ‐39.52%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 47,700 47,200 4,069 7,240 3,132 10,372 36,828 78.03% ‐91.38% ‐76.99%
561200 COMPUTER SOFTWARE 40,770 437,770 12,480 409,480 0 409,480 28,290 6.46% ‐97.15% 40.31%
561500 EXPENDABLE EQUIPMENT 3,929,500 5,419,350 199,084 3,464,340 1,480,361 4,944,700 474,649 8.76% ‐96.33% ‐4.11%
561600 EXPENDABLE COMPUTER EQUIPMENT 40,500 122,300 5,676 24,427 23,012 47,438 74,862 61.21% ‐95.36% ‐70.04%
562000 ENERGY / ELECTRICITY 22,500,000 22,500,000 1,527,691 12,966,628 6,226,661 19,193,289 3,306,711 14.70% ‐93.21% ‐13.56%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 289,525 1,174,303 1,025,697 2,200,000 300,000 12.00% ‐88.42% ‐29.54%
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 8,761 327,929 222,037 549,967 2,425,033 81.51% ‐99.71% ‐83.47%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 1,229,744 0 497,148 225,136 722,285 507,459 41.27% ‐100.00% ‐39.36%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,628,000 7,183,150 12,759 1,430,036 341,038 1,771,074 5,412,076 75.34% ‐99.82% ‐70.14%
573001 SMALL EQUIPMENT(HAND TOOLS ETC 450,000 450,000 0 0 0 0 450,000 100.00% ‐100.00% ‐100.00%
573002 EQUIPMENT‐PLAYGROUND MAINT‐REP 450,000 450,000 0 33,941 0 33,941 416,059 92.46% ‐100.00% ‐88.69%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 2,880,000 1,477,513 0 48,240 864,561 912,801 564,712 38.22% ‐100.00% ‐95.10%
581000 DUES AND FEES 148,500 147,500 953 25,807 42,071 67,877 79,623 53.98% ‐99.35% ‐73.76%
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 221,490,060 218,766,866 12,937,487 104,670,967 21,601,094 126,272,061 92,494,805 42.28% ‐94.09% ‐28.23%
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 22,935,930 1,593,785 12,673,342 37,713 12,711,055 10,224,875 44.58% ‐93.05% ‐17.12%
Page 7 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(UNAUDITED)
1 8
% 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 1,765,234 12,661,291 0 12,661,291 (6,308,710) ‐99.31% ‐72.21% 198.96%
519000 OTHER MANAGEMENT PERSONNEL 1,724,068 1,897,773 120,349 1,602,603 0 1,602,603 295,170 15.55% ‐93.66% 26.67%
519100 OTHER ADMINISTRATIVE PERSONNEL 186,456 186,456 17,004 124,814 0 124,814 61,642 33.06% ‐90.88% 0.41%
519900 OTHER SALARIES & COMPENSATION 1,015,507 1,015,507 5,965 28,775 0 28,775 986,732 97.17% ‐99.41% ‐95.75%
519910 EXTRA ACTIVITY SALARIES 0 2,820 0 0 0 0 2,820 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 13,986,000 13,986,000 627,043 3,521,843 0 3,521,843 10,464,157 74.82% ‐95.52% ‐62.23%
522000 FICA 0 0 7,973 45,196 0 45,196 (45,196) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 6,295,608 6,295,608 125,848 1,071,251 0 1,071,251 5,224,358 82.98% ‐98.00% ‐74.48%
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 1,417 6,355 0 6,355 (6,355) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 890,627 890,627 239,987 1,705,248 0 1,705,248 (814,621) ‐91.47% ‐73.05% 187.20%
530000 PURCHASED PROF/TECH SERVICES 1,811,630 1,564,320 1,806 157,826 37,928 195,754 1,368,566 87.49% ‐99.88% ‐84.87%
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 1,948,950 248,732 (6,323) (38,262) 6,416 (31,846) 280,578 112.80% ‐102.54% ‐123.07%
551900 STUD TRANSP PURCHASED‐OTH SRCE 832,500 1,212,047 44,519 493,815 322,684 816,499 395,548 32.63% ‐96.33% ‐38.89%
553000 COMMUNICATION 167,850 168,317 494 4,045 4,710 8,755 159,562 94.80% ‐99.71% ‐96.39%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 26,550 26,550 0 10,190 0 10,190 16,360 61.62% ‐100.00% ‐42.43%
558000 TRAVEL ‐ EMPLOYEES 130,500 129,815 2,023 35,624 0 35,624 94,191 72.56% ‐98.44% ‐58.84%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 517,504 551,349 51,268 284,521 125,949 410,470 140,879 25.55% ‐90.70% ‐22.59%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,110 0 2,196 411 2,607 2,503 48.98% ‐100.00% ‐35.53%
561200 COMPUTER SOFTWARE 884,750 891,150 796,632 864,955 0 864,955 26,195 2.94% ‐10.61% 45.59%
561500 EXPENDABLE EQUIPMENT 5,535,404 7,019,432 837,029 3,892,044 1,733,356 5,625,400 1,394,033 19.86% ‐88.08% ‐16.83%
561600 EXPENDABLE COMPUTER EQUIPMENT 66,400 60,500 1,873 8,828 456 9,284 51,216 84.65% ‐96.90% ‐78.11%
562000 ENERGY / ELECTRICITY 7,290,000 8,546,375 806,504 4,779,851 2,219,055 6,998,906 1,547,469 18.11% ‐90.56% ‐16.11%
562008 ENERGY‐FIELD TRIP GENERIC 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 675,000 0 0 0 0 0 0 NA NA NA
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% ‐66.69%
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 25,533 0 0 14 14 25,519 99.94% ‐100.00% ‐100.00%
581000 DUES AND FEES 150,300 151,950 31 16,040 3,546 19,586 132,364 87.11% ‐99.98% ‐84.17%
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 84,378,086 7,040,460 45,134,101 8,972,268 54,106,369 30,271,717 35.88% ‐91.66% ‐19.76%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 853,354 853,354 64,144 487,229 0 487,229 366,125 42.90% ‐92.48% ‐14.36%
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 1,558,934 133,635 1,096,508 0 1,096,508 462,426 29.66% ‐91.43% 5.51%
514300 RESEARCH PERSONNEL 0 0 10,318 57,751 0 57,751 (57,751) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 3,278,491 3,374,193 250,663 2,036,833 0 2,036,833 1,337,360 39.63% ‐92.57% ‐9.45%
519100 OTHER ADMINISTRATIVE PERSONNEL 12,540,690 13,523,014 997,082 8,310,027 0 8,310,027 5,212,987 38.55% ‐92.63% ‐7.82%
519900 OTHER SALARIES & COMPENSATION 611,260 611,260 89,869 740,449 0 740,449 (129,188) ‐21.13% ‐85.30% 81.70%
519910 EXTRA ACTIVITY SALARIES 0 10,000 0 1,667 0 1,667 8,333 83.33% ‐100.00% ‐75.00%
521000 STATE HEALTH INSURANCE 2,614,950 2,628,450 199,287 1,370,278 0 1,370,278 1,258,172 47.87% ‐92.42% ‐21.80%
522000 FICA 0 0 19,158 100,528 0 100,528 (100,528) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,519,321 3,531,409 273,645 2,185,994 0 2,185,994 1,345,414 38.10% ‐92.25% ‐7.15%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 7,330 63,664 0 63,664 (63,664) 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 30,535 329,474 0 329,474 229,562 41.06% ‐94.54% ‐11.60%
530000 PURCHASED PROF/TECH SERVICES 1,028,904 3,651,730 118,761 2,275,409 913,295 3,188,704 463,026 12.68% ‐96.75% ‐6.53%
530070 ADA‐PURCHASED PROF/TECH SERVIC 54,000 44,000 764 6,330 4,245 10,575 33,425 75.96% ‐98.26% ‐78.42%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 795 0 795 (795) NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 1,811,457 2,033,106 151,078 1,512,686 514,617 2,027,303 5,803 0.29% ‐92.57% 11.60%
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
2/29/2024
(UNAUDITED)
1 8
% 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 1,871,759 287,021 1,290,081 472,485 1,762,566 109,193 5.83% ‐84.67% 3.39%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,134 137,299 6,876 15,087 0 15,087 122,212 89.01% ‐94.99% ‐83.52%
558000 TRAVEL ‐ EMPLOYEES 189,000 190,500 11,879 47,367 299 47,666 142,834 74.98% ‐93.76% ‐62.70%
561000 SUPPLIES 588,190 614,146 4,339 54,700 41,330 96,030 518,116 84.36% ‐99.29% ‐86.64%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 450 9,584 474 1,777 72 1,849 7,735 80.71% ‐95.05% ‐72.19%
561200 COMPUTER SOFTWARE 586,460 391,161 0 344,542 0 344,542 46,619 11.92% ‐100.00% 32.12%
561500 EXPENDABLE EQUIPMENT 119,700 137,917 7,656 16,930 6,076 23,006 114,911 83.32% ‐94.45% ‐81.59%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 37,620 63,520 0 24,871 2,922 27,793 35,727 56.25% ‐100.00% ‐41.27%
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 20,009 29,430 25,555 46.48% ‐100.00% ‐74.30%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 279,782 298,132 6,590 57,022 14,302 71,324 226,808 76.08% ‐97.79% ‐71.31%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 33,141,661 36,340,989 2,671,104 22,485,220 1,990,905 24,476,125 11,864,864 32.65% ‐92.65% ‐7.19%
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 1,201,030 132,000 764,714 0 764,714 436,316 36.33% ‐89.01% ‐4.49%
519910 EXTRA ACTIVITY SALARIES 0 30,000 0 0 0 0 30,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 13,500 13,500 1,195 11,298 0 11,298 2,203 16.31% ‐91.15% 25.53%
522000 FICA 0 0 359 1,673 0 1,673 (1,673) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 7,963 7,963 3,998 26,347 0 26,347 (18,385) ‐230.88% ‐49.79% 396.32%
527000 ON BEHALF PAYMENTS 14,000 14,000 0 0 0 0 14,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 127,888 127,888 8,535 51,676 0 51,676 76,212 59.59% ‐93.33% ‐39.39%
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 3,289,791 146,087 877,718 0 877,718 2,412,073 73.32% ‐95.56% ‐59.98%
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% ‐97.85%
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 66,484 413,243 0 413,243 (413,243) NA NA NA
521000 STATE HEALTH INSURANCE 13,500 13,500 7,424 32,317 0 32,317 (18,817) ‐139.38% ‐45.00% 259.07%
522000 FICA 0 0 930 5,796 0 5,796 (5,796) 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 1,041 301 2,234 0 2,234 (1,193) ‐114.58% ‐71.09% 221.87%
ENTERPRISE OPERATIONS Total 61,672 61,672 75,139 453,589 0 453,589 (391,917) ‐635.49% 21.84% 1003.23%
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% ‐80.87%
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% ‐80.87%
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 1,478,089,191 110,440,234 855,177,237 42,721,124 897,898,361 580,190,831 39.25% ‐92.53% ‐13.21%
** Gold Case Payment $22,500,000
Page 9 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(UNAUDITED)
1 8
% 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 2,001 31,081 0 31,081 (31,081) NA NA NA
412150 CLUB DUES AND FEES 0 0 42,719 362,745 0 362,745 (362,745) NA NA NA
412200 DONATIONS 58,039 58,039 47,303 76,320 0 76,320 (18,282) ‐31.50% ‐18.50% 97.25%
412250 FUNDRAISING/MISC. SALES 0 0 14,483 5,708,509 0 5,708,509 (5,708,509) NA NA NA
412300 GATE RECEIPTS 0 0 0 200 0 200 (200) NA NA NA
413100 TUITION FROM INDIVIDUALS 0 0 4,090 73,409 0 73,409 (73,409) 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 8,411 0 8,411 (8,411) NA NA NA
417000 STUDENT ACTIVITIES‐CENTRALIZED 0 0 2,944 37,241 0 37,241 (37,241) 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 1,525 4,658 0 4,658 (4,658) NA NA NA
419950 OTHER LOCAL REVENUES 10,353,168 10,418,689 3,043,230 23,192,747 0 23,192,747 (12,774,059) ‐122.61% ‐70.79% 233.91%
419951 10% ‐ OTHER LOCAL REVENUES 412,268 412,268 109,788 371,749 0 371,749 40,519 9.83% ‐73.37% 35.26%
LOCAL REVENUES Total 10,830,924 10,911,445 3,268,082 29,867,071 0 29,867,071 (18,955,626) ‐173.72% ‐70.05% 310.58%
INTEREST 415000 INVESTMENT INCOME 0 0 1,303 10,728 0 10,728 (10,728) NA NA NA
INTEREST Total 0 0 1,303 10,728 0 10,728 (10,728) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 13,374,640 13,494,640 1,451,732 10,454,030 0 10,454,030 3,040,610 22.53% ‐89.24% 16.20%
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% ‐80.37%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 15,023,396 22,630,757 1,451,732 11,649,471 0 11,649,471 10,981,286 48.52% ‐93.59% ‐22.79%
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 78,195,418 105,034,534 3,926,058 48,518,207 0 48,518,207 56,516,327 53.81% ‐96.26% ‐30.71%
445300 ALL OTHER FEDERAL GRANTS 2,828,757 3,222,711 59,252 1,159,254 0 1,159,254 2,063,457 64.03% ‐98.16% ‐46.04%
445350 CARES ACT‐ESSER 351,475,415 543,294,531 52,879 80,910,930 0 80,910,930 462,383,601 85.11% ‐99.99% ‐77.66%
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 432,832,558 652,658,927 4,038,189 130,588,391 0 130,588,391 522,070,536 79.99% ‐99.38% ‐69.99%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,998,766 5,498,766 109,788 1,871,749 0 1,871,749 3,627,017 65.96% ‐98.00% ‐48.94%
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 4,998,766 5,498,766 109,788 1,871,749 0 1,871,749 3,627,017 65.96% ‐98.00% ‐48.94%
TOTAL REVENUE 463,685,644 691,699,895 8,869,093 173,987,409 0 173,987,409 517,712,486 74.85% ‐98.72% ‐62.27%
INSTRUCTION 511000 TEACHERS 15,983,463 23,679,155 1,380,864 8,703,302 149 8,703,451 14,975,704 63.24% ‐94.17% ‐44.87%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 25,456 13,209 162,789 0 162,789 (137,334) ‐539.50% ‐48.11% 859.25%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 66,705 0 0 0 0 66,705 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 153,500 0 0 0 0 0 0 NA NA NA
511700 EXTENDED YEAR 450,000 973,081 493 334,610 0 334,610 638,471 65.61% ‐99.95% ‐48.42%
511800 ART ‐ MUSIC ‐ PE 36,979 65,652 3,117 20,202 0 20,202 45,450 69.23% ‐95.25% ‐53.84%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 5,135,539 6,811,043 413,838 2,968,610 0 2,968,610 3,842,433 56.41% ‐93.92% ‐34.62%
514500 INTERPRETER 67,165 329,734 33,799 213,103 0 213,103 116,631 35.37% ‐89.75% ‐3.06%
516100 TECHNOLOGY SPECIALIST 181,520 181,520 15,326 94,455 0 94,455 87,065 47.96% ‐91.56% ‐21.95%
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 2,437,775 389,022 2,531,846 0 2,531,846 (94,071) ‐3.86% ‐84.04% 55.79%
519900 OTHER SALARIES & COMPENSATION 22,339,807 68,071,087 319,056 17,637,091 0 17,637,091 50,433,996 74.09% ‐99.53% ‐61.14%
519910 EXTRA ACTIVITY SALARIES 110,349 110,349 0 62,433 0 62,433 47,916 43.42% ‐100.00% ‐15.13%
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 12,747,190 430,073 2,439,740 0 2,439,740 10,307,450 80.86% ‐96.63% ‐71.29%
522000 FICA 0 0 669 2,625 0 2,625 (2,625) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,033,819 15,142,816 338,353 2,529,787 0 2,529,787 12,613,028 83.29% ‐97.77% ‐74.94%
Page 10 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(UNAUDITED)
1 8
% 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 87,131 961,549 0 961,549 3,608,946 78.96% ‐98.09% ‐68.44%
530000 PURCHASED PROF/TECH SERVICES 36,181,028 5,963,337 124,786 535,700 664,249 1,199,949 4,763,388 79.88% ‐97.91% ‐86.53%
532100 CONTRACTED SERV‐TEACHERS 2,008,053 10,161,226 249,166 1,471,108 21,959 1,493,067 8,668,159 85.31% ‐97.55% ‐78.28%
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 0 519 3,081 0 3,081 (3,081) NA NA NA
544300 RENTAL OF COMPUTER EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 0 3,149 0 3,149 (3,149) NA NA NA
553000 COMMUNICATION 502,000 1,120,439 0 0 1,000 1,000 1,119,439 99.91% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 6,738,606 10,096,139 471,750 5,591,868 494,045 6,085,913 4,010,226 39.72% ‐95.33% ‐16.92%
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 398,626 139,364 12,954 54,069 0 54,069 85,295 61.20% ‐90.71% ‐41.80%
559500 OTHER PURCHASED SERVICES 28,000 0 383 41,993 0 41,993 (41,993) NA NA NA
561000 SUPPLIES 14,236,942 6,775,713 448,012 2,689,479 450,336 3,139,816 3,635,897 53.66% ‐93.39% ‐40.46%
561099 SURPLUS 4,313,026 4,178,849 0 112,500 0 112,500 4,066,349 97.31% ‐100.00% ‐95.96%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 287,783 349,457 11,667 177,086 22,918 200,005 149,453 42.77% ‐96.66% ‐23.99%
561200 COMPUTER SOFTWARE 689,466 409,005 0 56,890 5,471 62,361 346,644 84.75% ‐100.00% ‐79.14%
561500 EXPENDABLE EQUIPMENT 1,376,107 5,757,991 204,774 1,239,979 457,239 1,697,218 4,060,773 70.52% ‐96.44% ‐67.70%
561600 EXPENDABLE COMPUTER EQUIPMEN 1,330,466 38,446,010 382,794 1,704,252 7,461,640 9,165,892 29,280,118 76.16% ‐99.00% ‐93.35%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 5,900 4,675,426 0 3,593,803 1,980 3,595,783 1,079,642 23.09% ‐100.00% 15.30%
564100 TEXTBOOKS ‐ PRINTED 11,352,784 24,020,701 0 14,025,624 2,678 14,028,302 9,992,398 41.60% ‐100.00% ‐12.42%
564200 BOOKS (OTHER THAN TEXTBOOKS) 410,512 2,796,728 69,164 284,205 79,325 363,530 2,433,198 87.00% ‐97.53% ‐84.76%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 494,768 361,816 0 61,111 8,978 70,089 291,727 80.63% ‐100.00% ‐74.66%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 66,830 0 289,480 66,420 355,900 (289,070) ‐432.55% ‐100.00% 549.74%
581000 DUES AND FEES 117,434 42,576 (9,530) 316,142 2,400 318,542 (275,966) ‐648.17% ‐122.38% 1013.80%
589000 OTHER EXPENDITURES 0 0 33,639 298,367 0 298,367 (298,367) NA NA NA
INSTRUCTION Total 136,180,734 251,175,396 5,425,026 71,212,027 9,740,789 80,952,816 170,222,580 67.77% ‐97.84% ‐57.47%
PUPIL SERVICES 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 1,643 400 4,515 0 4,515 (2,873) ‐174.89% ‐75.65% 312.33%
511600 PROF DEVELOPMENT STIPENDS 0 1,960 6,000 252,000 0 252,000 (250,040) ‐12757.14% 206.12% 19185.71%
514000 AIDES AND PARAPROFESSIONALS 0 0 36,005 207,122 0 207,122 (207,122) NA NA NA
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
514600 ATHLETICS PERSONNEL 0 0 0 0 0 0 0 NA NA NA
516300 SCH NURSE/SPEC EDUC NURSE LPN 76,504 77,510 6,446 39,977 0 39,977 37,533 48.42% ‐91.68% ‐22.64%
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 89,981 586,093 0 586,093 449,014 43.38% ‐91.31% ‐15.07%
517200 ELEMENTARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
517300 SECONDARY COUNSELOR 0 133,406 0 128,669 0 128,669 4,737 3.55% ‐100.00% 44.67%
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 20,536 91,177 0 91,177 131,588 59.07% ‐90.78% ‐38.61%
517700 FAMILY SERVICES/PARENT COORD 1,243,957 1,589,588 72,107 569,729 0 569,729 1,019,859 64.16% ‐95.46% ‐46.24%
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 25,620 183,313 0 183,313 (167,313) ‐1045.71% 60.12% 1618.56%
519100 OTHER ADMINISTRATIVE PERSONNE 368,685 5,339,025 192,342 421,324 0 421,324 4,917,701 92.11% ‐96.40% ‐88.16%
519900 OTHER SALARIES & COMPENSATION 3,397,116 19,151,841 1,040,694 8,066,337 16,117 8,082,454 11,069,387 57.80% ‐94.57% ‐36.82%
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 2,910,486 259,823 1,423,218 0 1,423,218 1,487,268 51.10% ‐91.07% ‐26.65%
522000 FICA 0 0 2,144 8,059 0 8,059 (8,059) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 832,211 3,438,404 273,650 1,558,478 0 1,558,478 1,879,926 54.67% ‐92.04% ‐32.01%
Page 11 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(UNAUDITED)
1 8
% 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 51,997 356,339 0 356,339 568,320 61.46% ‐94.38% ‐42.19%
530000 PURCHASED PROF/TECH SERVICES 32,355,780 10,458,032 819,573 2,186,825 1,445,328 3,632,153 6,825,879 65.27% ‐92.16% ‐68.63%
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 87,716 11,981 45,775 8,319 54,094 33,622 38.33% ‐86.34% ‐21.72%
553200 COMMUNICATION‐WEB SUBSCRPT/L 857,320 2,098,493 24,660 971,405 114,351 1,085,755 1,012,738 48.26% ‐98.82% ‐30.56%
558000 TRAVEL ‐ EMPLOYEES 36,500 54,185 1,456 2,516 0 2,516 51,669 95.36% ‐97.31% ‐93.03%
559500 OTHER PURCHASED SERVICES 8,000 14,923 0 0 0 0 14,923 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 530,389 863,653 20,183 576,423 131,382 707,805 155,848 18.05% ‐97.66% 0.11%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,260 9,435 0 6,209 0 6,209 3,226 34.19% ‐100.00% ‐1.28%
561200 COMPUTER SOFTWARE 4,742 6,000 0 12,000 642 12,642 (6,642) ‐110.69% ‐100.00% 200.00%
561500 EXPENDABLE EQUIPMENT 48,131 176,055 6,486 103,967 2,858 106,825 69,229 39.32% ‐96.32% ‐11.42%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,034 166,932 5,966 54,071 8,291 62,362 104,570 62.64% ‐96.43% ‐51.41%
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 7,271 28,269 4,383 32,652 78,889 70.73% ‐93.48% ‐61.98%
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 25,450 255 5,670 788 6,458 18,993 74.63% ‐99.00% ‐66.58%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 42,472,520 49,188,967 2,975,575 17,889,480 1,732,458 19,621,939 29,567,028 60.11% ‐93.95% ‐45.45%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 2,540 2,698 8,448 0 8,448 (5,907) ‐232.54% 6.19% 398.81%
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% ‐39.85%
511600 PROF DEVELOPMENT STIPENDS 0 7,750 11,930 24,240 0 24,240 (16,490) ‐212.77% 53.94% 369.16%
514200 SALARY OF CLERICAL STAFF 87,606 53,871 7,632 57,434 0 57,434 (3,563) ‐6.61% ‐85.83% 59.92%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 368,917 343,039 30,260 246,053 0 246,053 96,985 28.27% ‐91.18% 7.59%
519100 OTHER ADMINISTRATIVE PERSONNE 145,391 138,267 94,296 350,344 0 350,344 (212,077) ‐153.38% ‐31.80% 280.07%
519900 OTHER SALARIES & COMPENSATION 0 949,681 0 139,500 0 139,500 810,181 85.31% ‐100.00% ‐77.97%
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 13,828 58,157 0 58,157 32,293 35.70% ‐84.71% ‐3.55%
522000 FICA 0 0 1,476 5,308 0 5,308 (5,308) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 85,108 82,288 21,858 102,479 0 102,479 (20,190) ‐24.54% ‐73.44% 86.80%
529000 OTHER EMPLOYEE BENEFITS 24,495 51,554 3,110 36,886 0 36,886 14,668 28.45% ‐93.97% 7.32%
530000 PURCHASED PROF/TECH SERVICES 26,915,378 1,281,471 0 91,795 0 91,795 1,189,676 92.84% ‐100.00% ‐89.26%
530001 ARCHITECT/ENGINEER 0 0 0 0 0 0 0 NA NA NA
530003 OTHER COST‐PROFESSIONAL TECH 0 0 0 0 0 0 0 NA NA NA
532100 CONTRACTED SERV‐TEACHERS 45,000 2,000 0 4,000 0 4,000 (2,000) ‐100.00% ‐100.00% 200.00%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 2,000 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 2,500 2,500 0 288 0 288 2,212 88.48% ‐100.00% ‐82.72%
553200 COMMUNICATION‐WEB SUBSCRPT/L 3,830 1,325,986 0 3,434 0 3,434 1,322,552 99.74% ‐100.00% ‐99.61%
558000 TRAVEL ‐ EMPLOYEES 80,557 64,366 0 8,728 0 8,728 55,638 86.44% ‐100.00% ‐79.66%
559500 OTHER PURCHASED SERVICES 26,566 33,766 0 6,700 0 6,700 27,066 80.16% ‐100.00% ‐70.24%
561000 SUPPLIES 287,024 320,967 8,104 126,674 12,413 139,087 181,879 56.67% ‐97.48% ‐40.80%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 23,053 8,383 0 302 0 302 8,081 96.40% ‐100.00% ‐94.59%
561200 COMPUTER SOFTWARE 320,231 319,661 0 1,738 2,727 4,465 315,197 98.60% ‐100.00% ‐99.18%
561500 EXPENDABLE EQUIPMENT 35,300 87,818 2,105 42,381 7,253 49,633 38,185 43.48% ‐97.60% ‐27.61%
561600 EXPENDABLE COMPUTER EQUIPMEN 42,624 45,365 0 47,288 0 47,288 (1,923) ‐4.24% ‐100.00% 56.36%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 8,100 26,684 1,185 6,100 0 6,100 20,584 77.14% ‐95.56% ‐65.71%
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 0 10,578 0 10,578 26,657 71.59% ‐100.00% ‐57.39%
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
2/29/2024
(UNAUDITED)
1 8
% 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 28,613,766 5,279,331 198,483 1,381,304 22,393 1,403,697 3,875,634 73.41% ‐96.24% ‐60.75%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 45,189 4,740 13,400 0 13,400 31,789 70.35% ‐89.51% ‐55.52%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 89,935 380 3,540 0 3,540 86,395 96.06% ‐99.58% ‐94.10%
511600 PROF DEVELOPMENT STIPENDS 79,226 8,266,064 33,858 892,752 702 893,454 7,372,610 89.19% ‐99.59% ‐83.80%
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% ‐90.89%
519100 OTHER ADMINISTRATIVE PERSONNE 13,343,501 16,481,358 1,347,403 8,232,937 0 8,232,937 8,248,421 50.05% ‐91.82% ‐25.07%
519900 OTHER SALARIES & COMPENSATION 1,890,000 2,790,479 0 343,289 0 343,289 2,447,189 87.70% ‐100.00% ‐81.55%
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 3,514,770 256,878 1,526,538 0 1,526,538 1,988,232 56.57% ‐92.69% ‐34.85%
522000 FICA 0 0 5,582 24,738 0 24,738 (24,738) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,661,890 3,369,780 266,823 1,611,895 0 1,611,895 1,757,885 52.17% ‐92.08% ‐28.25%
529000 OTHER EMPLOYEE BENEFITS 407,820 1,711,797 42,457 310,885 0 310,885 1,400,912 81.84% ‐97.52% ‐72.76%
530000 PURCHASED PROF/TECH SERVICES 27,385,068 5,369,745 301,013 807,497 489,281 1,296,778 4,072,967 75.85% ‐94.39% ‐77.44%
532100 CONTRACTED SERV‐TEACHERS 0 98,040 2,940 62,390 735 63,125 34,915 35.61% ‐97.00% ‐4.54%
536100 PER DIEM AND FEES 0 45,926 0 2,400 0 2,400 43,526 94.77% ‐100.00% ‐92.16%
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% ‐98.67%
553400 SBITA greater than 12 months 0 10,875 0 10,875 0 10,875 0 0.00% ‐100.00% 50.00%
558000 TRAVEL ‐ EMPLOYEES 157,007 1,398,229 49,438 241,812 4,533 246,345 1,151,884 82.38% ‐96.46% ‐74.06%
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 13,389 127,464 22,746 150,210 577,010 79.34% ‐98.16% ‐73.71%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 36,359 25,080 308 308 0 308 24,773 98.77% ‐98.77% ‐98.16%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 2,400 727,663 375 375 439 814 726,849 99.89% ‐99.95% ‐99.92%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,840 413,129 0 168,709 107,720 276,428 136,700 33.09% ‐100.00% ‐38.74%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 389,391 4,097,129 5,195 76,197 20,242 96,440 4,000,689 97.65% ‐99.87% ‐97.21%
581000 DUES AND FEES 2,298,452 3,291,146 53,802 167,244 32,085 199,329 3,091,817 93.94% ‐98.37% ‐92.38%
589000 OTHER EXPENDITURES 0 65,982 0 0 0 0 65,982 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 51,067,026 54,822,107 2,384,583 14,799,123 678,482 15,477,605 39,344,502 71.77% ‐95.65% ‐59.51%
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% ‐86.93%
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% ‐87.08%
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 0 25,861 866 26,726 3,458 11.46% ‐100.00% 28.51%
EDUCATIONAL MEDIA SERVICES Total 2,893,575 3,125,766 0 276,252 866 277,117 2,848,649 91.13% ‐100.00% ‐86.74%
FEDERAL GRANT ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
514100 SALARY OF SERETARIAL STAFF 0 0 3,573 20,653 0 20,653 (20,653) NA NA NA
514200 SALARY OF CLERICAL STAFF 55,936 217,848 17,016 128,691 0 128,691 89,157 40.93% ‐92.19% ‐11.39%
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 66,705 494,019 0 494,019 (114,180) ‐30.06% ‐82.44% 95.09%
519100 OTHER ADMINISTRATIVE PERSONNE 2,410,600 3,514,518 153,509 1,480,683 0 1,480,683 2,033,835 57.87% ‐95.63% ‐36.80%
519900 OTHER SALARIES & COMPENSATION 1,200,000 1,622,081 0 52,000 0 52,000 1,570,081 96.79% ‐100.00% ‐95.19%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 354,375 695,314 33,220 264,304 0 264,304 431,010 61.99% ‐95.22% ‐42.98%
522000 FICA 0 0 3,217 17,215 0 17,215 (17,215) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 532,854 939,062 46,006 463,985 0 463,985 475,077 50.59% ‐95.10% ‐25.89%
529000 OTHER EMPLOYEE BENEFITS 106,766 215,402 5,308 62,273 0 62,273 153,129 71.09% ‐97.54% ‐56.63%
530000 PURCHASED PROF/TECH SERVICES (5,635,750) 634,466 13,754 181,694 100,744 282,438 352,028 55.48% ‐97.83% ‐57.04%
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
2/29/2024
(UNAUDITED)
1 8
% 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% ‐98.75%
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 1,315 12,011 0 12,011 46,489 79.47% ‐97.75% ‐69.20%
561000 SUPPLIES 4,085,638 154,636 574 16,000 5,502 21,502 133,134 86.09% ‐99.63% ‐84.48%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 2,500 5,400 0 98 179 277 5,123 94.87% ‐100.00% ‐97.27%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 56,000 65,505 0 1,804 63 1,868 63,637 97.15% ‐100.00% ‐95.87%
561600 EXPENDABLE COMPUTER EQUIPMEN 65,852 242,620 9,275 24,705 1,000 25,705 216,915 89.41% ‐96.18% ‐84.73%
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% ‐89.47%
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
FEDERAL GRANT ADMINISTRATION Total 3,520,157 8,793,192 353,472 3,222,185 107,489 3,329,673 5,463,518 62.13% ‐95.98% ‐45.03%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 0 0 0 0 0 0 0 NA NA NA
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 52,839 100,027 7,774 68,044 0 68,044 31,983 31.97% ‐92.23% 2.04%
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 92,922 774,691 0 774,691 (17,366) ‐2.29% ‐87.73% 53.44%
519900 OTHER SALARIES & COMPENSATION 1,700,000 2,411,172 0 323,594 0 323,594 2,087,578 86.58% ‐100.00% ‐79.87%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 81,000 201,180 16,610 141,720 0 141,720 59,460 29.56% ‐91.74% 5.67%
522000 FICA 0 0 1,399 7,665 0 7,665 (7,665) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 112,715 144,911 20,119 176,451 0 176,451 (31,540) ‐21.77% ‐86.12% 82.65%
529000 OTHER EMPLOYEE BENEFITS 62,035 125,573 1,291 29,323 0 29,323 96,250 76.65% ‐98.97% ‐64.97%
530000 PURCHASED PROF/TECH SERVICES 26,148,145 612,568 0 14,203 0 14,203 598,365 97.68% ‐100.00% ‐96.52%
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% 47.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 275,433 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 43,491 41,391 0 835 3,190 4,025 37,366 90.28% ‐100.00% ‐96.97%
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% ‐86.29%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 52,346,286 50,664,870 140,114 5,763,930 4,628 5,768,558 44,896,312 88.61% ‐99.72% ‐82.94%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 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 13,622 112,690 0 112,690 26,389 18.97% ‐90.21% 21.54%
514800 ACCOUNTANT 0 0 14,301 143,438 0 143,438 (143,438) 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% ‐59.47%
521000 STATE HEALTH INSURANCE 54,000 60,600 8,365 48,720 0 48,720 11,880 19.60% ‐86.20% 20.59%
522000 FICA 0 0 301 1,728 0 1,728 (1,728) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 32,126 21,960 5,579 40,905 0 40,905 (18,945) ‐86.27% ‐74.59% 179.40%
529000 OTHER EMPLOYEE BENEFITS 44,011 149,270 883 46,698 0 46,698 102,572 68.72% ‐99.41% ‐53.07%
530000 PURCHASED PROF/TECH SERVICES 26,152,645 513,227 0 17,000 0 17,000 496,227 96.69% ‐100.00% ‐95.03%
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
2/29/2024
(UNAUDITED)
1 8
% 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 6,381,529 43,051 1,901,608 0 1,901,608 4,479,921 70.20% ‐99.33% ‐55.30%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514800 ACCOUNTANT 0 0 7,867 47,603 0 47,603 (47,603) 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 0 1,027 0 1,027 5,928 85.23% ‐100.00% ‐77.85%
561000 SUPPLIES 0 14,414 0 26 0 26 14,387 99.82% ‐100.00% ‐99.73%
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% ‐89.64%
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% 49.98%
SUPPORT SERVICES ‐ BUSINESS Total 26,102,645 272,506 7,867 266,846 0 266,846 5,660 2.08% ‐97.11% 46.88%
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% ‐47.16%
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% ‐28.54%
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% ‐97.64%
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 1,013 0 1,013 7,441,630 99.99% ‐100.00% ‐99.98%
544100 RENTAL OF LAND OR BUILDINGS 0 42,080 0 42,080 0 42,080 0 0.00% ‐100.00% 50.00%
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 0 17,000 0 17,000 (17,000) NA NA NA
561000 SUPPLIES 26,817,594 29,634,701 2,165 11,135 7,286 18,421 29,616,280 99.94% ‐99.99% ‐99.94%
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 57 501 1,113 1,614 3,551,426 99.95% ‐100.00% ‐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 40,000 79,000 0 0 0 0 79,000 100.00% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 5,401,005 52,879 153,188 0 153,188 5,247,817 97.16% ‐99.02% ‐95.75%
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 75,241,413 64,465,141 55,101 3,162,676 1,706,334 4,869,010 59,596,131 92.45% ‐99.91% ‐92.64%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 511,826 3,984 172,850 174,360 347,210 164,616 32.16% ‐99.22% ‐49.34%
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% ‐43.88%
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
2/29/2024
(UNAUDITED)
1 8
% 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% ‐35.89%
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 10,000 0 3,715 0 3,715 6,285 62.85% ‐100.00% ‐44.28%
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 113,802 111,226 0 9,840 0 9,840 101,386 91.15% ‐100.00% ‐86.73%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
562000 ENERGY / ELECTRICITY 125,746 258,199 1,928 119,296 98,290 217,585 40,614 15.73% ‐99.25% ‐30.70%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 20,653,718 369,663 1,177,063 3,585,551 4,762,614 15,891,104 76.94% ‐98.21% ‐91.45%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 27,768,643 26,159,859 375,574 3,214,999 3,858,369 7,073,368 19,086,490 72.96% ‐98.56% ‐81.57%
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 76,542 312,521 0 312,521 (143,420) ‐84.81% ‐54.74% 177.22%
519900 OTHER SALARIES & COMPENSATION 42,239,799 1,483,560 0 342,000 0 342,000 1,141,560 76.95% ‐100.00% ‐65.42%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 64,125 61,172 9,905 26,500 0 26,500 34,672 56.68% ‐83.81% ‐35.02%
522000 FICA 0 0 1,070 3,307 0 3,307 (3,307) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 55,228 48,094 17,048 65,608 0 65,608 (17,513) ‐36.41% ‐64.55% 104.62%
529000 OTHER EMPLOYEE BENEFITS 7,325 49,059 915 17,208 0 17,208 31,851 64.92% ‐98.14% ‐47.39%
530000 PURCHASED PROF/TECH SERVICES 26,298,445 3,089,362 0 0 4,282 4,282 3,085,080 99.86% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 8,335 13,350 0 351 0 351 12,999 97.37% ‐100.00% ‐96.06%
553200 COMMUNICATION‐WEB SUBSCRPT/L 118,200 122,400 0 90,300 0 90,300 32,100 26.23% ‐100.00% 10.66%
558000 TRAVEL ‐ EMPLOYEES 42,500 47,500 0 1,627 0 1,627 45,873 96.58% ‐100.00% ‐94.86%
561000 SUPPLIES 209,500 185,000 106 263 1,567 1,829 183,171 99.01% ‐99.94% ‐99.79%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 27,100 0 0 3,374 3,374 23,726 87.55% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 95,000 79,798 0 208 1,438 1,647 78,151 97.94% ‐100.00% ‐99.61%
561600 EXPENDABLE COMPUTER EQUIPMEN 50,000 169,470 0 61,758 0 61,758 107,712 63.56% ‐100.00% ‐45.34%
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 5,673,211 105,585 921,651 10,661 932,313 4,740,898 83.57% ‐98.14% ‐75.63%
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 0 460,141 34,835 221,488 0 221,488 238,653 51.87% ‐92.43% ‐27.80%
521000 STATE HEALTH INSURANCE 0 0 1,681 4,695 0 4,695 (4,695) NA NA NA
522000 FICA 0 0 134 478 0 478 (478) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 73,994 1,390 10,546 0 10,546 63,448 85.75% ‐98.12% ‐78.62%
530000 PURCHASED PROF/TECH SERVICES 10,000 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
559500 OTHER PURCHASED SERVICES 0 0 0 0 45 45 (45) NA NA NA
561000 SUPPLIES 12,000 7,000 485 485 0 485 6,515 93.07% ‐93.07% ‐89.61%
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 82,029 0 0 2,860 2,860 79,169 96.51% ‐100.00% ‐100.00%
Page 16 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(UNAUDITED)
1 8
% 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
561600 EXPENDABLE COMPUTER EQUIPMEN 500 (238,220) 0 0 0 0 (238,220) 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 2,500 2,500 0 0 0 0 2,500 100.00% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 1,500 1,500 0 0 0 0 1,500 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
OTHER SUPPORT SERVICES Total 26,500 408,943 38,525 237,692 2,905 240,597 168,347 41.17% ‐90.58% ‐12.81%
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% ‐70.18%
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% ‐58.47%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 449,027 0 80,557 0 80,557 368,470 82.06% ‐100.00% ‐73.09%
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 21,742,363 0 1,303,530 0 1,303,530 20,438,832 94.00% ‐100.00% ‐91.01%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 430,000 693,000 53,714 430,795 51,796 482,591 210,409 30.36% ‐92.25% ‐6.75%
530056 PURCHASED SERVICES‐TEMPORARY 0 0 0 0 0 0 0 NA NA NA
530100 CONTRACTED SECURITY‐ATHLETICS 30,000 9,000 0 8,900 0 8,900 100 1.11% ‐100.00% 48.33%
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% ‐82.94%
530400 AWARDS & PRINTING/BINDING‐ATH 20,000 19,000 4,600 11,579 2,865 14,444 4,556 23.98% ‐75.79% ‐8.59%
530500 ATHLETIC EVENT STAFF 128,000 522,000 57,211 503,465 0 503,465 18,535 3.55% ‐89.04% 44.67%
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 12,900 1,546 8,596 1,352 9,948 2,952 22.88% ‐88.02% ‐0.04%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 45,000 35,000 2,305 11,939 0 11,939 23,061 65.89% ‐93.41% ‐48.83%
558200 PLAYOFF PAYOUT 30,000 70,000 3,373 39,021 6,130 45,151 24,849 35.50% ‐95.18% ‐16.38%
561000 SUPPLIES 126,082 35,682 11,398 20,576 15,574 36,150 (468) ‐1.31% ‐68.06% ‐13.50%
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 58,500 1,408 39,010 18,978 57,988 512 0.88% ‐97.59% 0.03%
561510 ATHLETICS UNIFORMS 350,000 370,000 43,560 331,793 46,737 378,530 (8,530) ‐2.31% ‐88.23% 34.51%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 350,000 509,000 504 450,715 53,296 504,011 4,989 0.98% ‐99.90% 32.82%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 175,000 19,000 0 18,278 16,755 35,033 (16,033) ‐84.38% ‐100.00% 44.30%
581000 DUES AND FEES 60,000 59,000 5,946 56,981 1,390 58,371 629 1.07% ‐89.92% 44.87%
581300 ATHLETICS‐HOTEL 40,000 53,000 6,811 43,673 0 43,673 9,327 17.60% ‐87.15% 23.60%
589000 OTHER EXPENDITURES 0 0 0 2,957,825 0 2,957,825 (2,957,825) NA NA NA
ENTERPRISE OPERATIONS Total 1,897,082 2,467,082 192,377 4,933,372 219,224 5,152,596 (2,685,514) ‐108.85% ‐92.20% 199.95%
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 24,000 682,910 0 682,910 401,090 37.00% ‐97.79% ‐5.50%
530001 ARCHITECT/ENGINEER 5,790,672 3,647,066 22,893 193,896 224,022 417,918 3,229,148 88.54% ‐99.37% ‐92.03%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 132,338,941 239,076 9,655,177 5,415,804 15,070,982 117,267,960 88.61% ‐99.82% ‐89.06%
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
Page 17 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(UNAUDITED)
1 8
% 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
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 158,786,775 141,684,430 285,969 10,531,983 5,639,826 16,171,809 125,512,621 88.59% ‐99.80% ‐88.85%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 891,245 891,245 109,788 371,749 0 371,749 519,496 58.29% ‐87.68% ‐37.43%
599000 OTHER USES 0 0 1,583,615 13,464,896 0 13,464,896 (13,464,896) 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 1,693,403 13,836,645 0 13,836,645 (12,945,400) ‐1452.51% 90.00% 2228.76%
TOTAL EXPENDITURES 770,573,496 693,195,937 14,274,705 154,855,305 23,724,423 178,579,729 514,616,208 74.24% ‐97.94% ‐66.49%
Page 18 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(UNAUDITED)
1 8
% 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
2/29/2024
(UNAUDITED)
1 8
% 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 11,953,973 88,203,455 0 88,203,455 340,796,545 79.44% ‐97.21% ‐69.16%
412200 DONATIONS 11,000 86,573 0 84,567 0 84,567 2,006 2.32% ‐100.00% 46.52%
419950 OTHER LOCAL REVENUES 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 429,011,000 429,086,573 11,953,973 88,288,022 0 88,288,022 340,798,551 79.42% ‐97.21% ‐69.14%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 2,455,384 18,795,464 0 18,795,464 (15,995,464) ‐571.27% ‐12.31% 906.90%
INTEREST Total 2,800,000 2,800,000 2,455,384 18,795,464 0 18,795,464 (15,995,464) ‐571.27% ‐12.31% 906.90%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 0 0 0 0 0 NA NA NA
438000 OTHER GRANTS FROM GEORGIA DO 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 14,409,357 107,131,091 0 107,131,091 324,755,483 75.19% ‐96.66% ‐62.79%
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% ‐12.54%
561500 EXPENDABLE EQUIPMENT 0 (960,000) 38,552 565,051 344,453 909,504 (1,869,504) 194.74% ‐104.02% ‐188.29%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 69,352 336,238 55,907 392,145 567,855 59.15% ‐92.78% ‐47.46%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 5,500 5,500 107,904 901,580 400,361 1,301,941 (1,296,441) ‐23571.65% 1861.90% 24488.55%
PUPIL SERVICES 519900 OTHER SALARIES & COMPENSATION 0 8,000 0 7,715 0 7,715 285 3.56% ‐100.00% 44.66%
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% 43.89%
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% ‐0.18%
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% 8.03%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 530000 PURCHASED PROF/TECH SERVICES 0 17,000,000 194,603 898,236 10,583,530 11,481,765 5,518,235 32.46% ‐98.86% ‐92.07%
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 17,000,000 194,603 898,236 10,583,530 11,481,765 5,518,235 32.46% ‐98.86% ‐92.07%
SUPPORT SERVICES ‐ BUSINESS 514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS Total 0 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 3,408 19,690 0 19,690 (19,690) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 10,000,000 7,000,000 26,585 408,260 0 408,260 6,591,740 94.17% ‐99.62% ‐91.25%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 1,000,000 3,585 41,144 0 41,144 958,856 95.89% ‐99.64% ‐93.83%
522000 FICA 0 0 405 2,174 0 2,174 (2,174) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 1,000,000 5,993 80,482 0 80,482 919,518 91.95% ‐99.40% ‐87.93%
529000 OTHER EMPLOYEE BENEFITS 0 1,000,000 335 10,240 0 10,240 989,760 98.98% ‐99.97% ‐98.46%
530000 PURCHASED PROF/TECH SERVICES 5,294 93,813 0 6,287 15,683 21,970 71,842 76.58% ‐100.00% ‐89.95%
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% ‐92.64%
Page 20 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(UNAUDITED)
1 8
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
572000 BUILDING ACQUISIT/CNSTR/IMPRV 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 40,311 612,333 32,075 644,409 10,354,505 94.14% ‐99.63% ‐91.65%
STUDENT TRANSPORTATION SERVICE 518000 BUS DRIVERS 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
573200 PURCHASE/LEASE ‐ BUSES 1,000,000 723,685 0 0 0 0 723,685 100.00% ‐100.00% ‐100.00%
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 18,000,000 268,220 2,060,781 11,100,134 13,160,915 4,839,085 26.88% ‐98.51% ‐82.83%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 268,220 2,060,781 11,100,134 13,160,915 4,839,085 26.88% ‐98.51% ‐82.83%
OTHER SUPPORT SERVICES 519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
OTHER SUPPORT SERVICES Total 0 0 0 0 0 0 0 NA NA NA
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) 44,320 116,185 672,176 788,361 (3,278,350) 131.66% ‐101.78% ‐107.00%
530001 ARCHITECT/ENGINEER 8,318,082 35,116,689 129,349 3,000,615 14,208,575 17,209,190 17,907,500 50.99% ‐99.63% ‐87.18%
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% ‐99.64%
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 2,508,492 18,515,791 71,451,792 89,967,583 291,268,038 76.40% ‐99.34% ‐92.71%
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% ‐99.72%
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% ‐52.99%
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 729,323,050 454,208,646 2,682,161 22,046,318 86,625,063 108,671,380 345,537,266 76.07% ‐99.41% ‐92.72%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00% ‐100.00% ‐100.00%
TRANSFERS & OTHER OUTLAYS Total 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00% ‐100.00% ‐100.00%
DEBT SERVICE 581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
583000 INTEREST 0 0 0 120,913 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% 53.17%
DEBT SERVICE Total 5,572,080 5,572,080 0 5,810,913 0 5,810,913 (238,833) ‐4.29% ‐100.00% 56.43%
TOTAL EXPENDITURES 847,368,454 590,001,341 3,293,199 32,388,547 108,741,196 141,129,743 448,871,598 76.08% ‐99.44% ‐91.77%
Page 21 of 23
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(UNAUDITED)
1 8
% 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 9,909 1,842,706 0 1,842,706 (1,336,302) ‐263.88% ‐98.04% 445.82%
LOCAL REVENUES Total 61,049,795 61,049,795 9,909 1,842,706 0 1,842,706 59,207,089 96.98% ‐99.98% ‐95.47%
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 0 128,380 813,403 0 813,403 (813,403) NA NA NA
STATE SOURCES Total 0 0 128,380 813,403 0 813,403 (813,403) NA NA NA
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 2,375,836 2,375,836 0 18,190,929 0 18,190,929 (15,815,093) ‐665.66% ‐100.00% 1048.50%
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 6,492,486 0 6,492,486 (2,245,094) ‐52.86% ‐100.00% 129.29%
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 0 186,756 0 186,756 313,244 62.65% ‐100.00% ‐43.97%
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% 82.59%
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% 5.14%
FEDERAL SOURCES Total 11,801,978 11,801,978 0 30,475,082 0 30,475,082 (18,673,104) ‐158.22% ‐100.00% 287.33%
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 75,651,773 138,289 33,260,731 0 33,260,731 42,391,043 56.03% ‐99.82% ‐34.05%
GENERAL ADMINISTRATION 530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS 514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS Total 0 0 0 0 0 0 0 NA NA NA
SCHOOL NUTRITION PROGRAM 514200 SALARY OF CLERICAL STAFF 96,678 96,678 3,861 87,894 0 87,894 8,785 9.09% ‐96.01% 36.37%
518400 SCHOOL NUTR PROGRAM CAFETERIA 20,215,024 20,215,024 1,383,720 9,698,099 0 9,698,099 10,516,925 52.03% ‐93.15% ‐28.04%
519000 OTHER MANAGEMENT PERSONNEL 2,038,479 2,038,479 135,173 1,118,774 0 1,118,774 919,704 45.12% ‐93.37% ‐17.68%
519100 OTHER ADMINISTRATIVE PERSONNE 178,653 178,653 0 0 0 0 178,653 100.00% ‐100.00% ‐100.00%
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DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(UNAUDITED)
1 8
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 10,972,969 10,972,969 457,168 2,428,220 0 2,428,220 8,544,749 77.87% ‐95.83% ‐66.81%
522000 FICA 0 0 2,494 13,575 0 13,575 (13,575) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,332,477 4,332,477 118,962 775,544 0 775,544 3,556,933 82.10% ‐97.25% ‐73.15%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 27,268 547,737 0 547,737 (547,737) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 896 4,932 0 4,932 (4,932) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 579,437 579,437 98,428 702,743 0 702,743 (123,306) ‐21.28% ‐83.01% 81.92%
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% ‐52.19%
543200 REPAIR & MAINT SERVICE‐TECH 108,161 108,161 0 98,249 7,500 105,749 2,412 2.23% ‐100.00% 36.25%
544100 RENTAL OF LAND OR BUILDINGS 300,000 300,000 23,755 202,536 37,927 240,463 59,537 19.85% ‐92.08% 1.27%
544200 RENTAL OF EQUIPMENT & VEHICLES 55,000 55,000 1,500 16,268 18,018 34,287 20,713 37.66% ‐97.27% ‐55.63%
558000 TRAVEL ‐ EMPLOYEES 150,000 150,000 508 6,609 0 6,609 143,391 95.59% ‐99.66% ‐93.39%
559500 OTHER PURCHASED SERVICES 300,400 300,400 0 65,854 96,658 162,512 137,888 45.90% ‐100.00% ‐67.12%
561000 SUPPLIES 3,580,446 3,580,446 278,592 1,682,611 231,591 1,914,201 1,666,245 46.54% ‐92.22% ‐29.51%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 290,409 290,409 0 140,762 2,355 143,117 147,292 50.72% ‐100.00% ‐27.29%
561600 EXPENDABLE COMPUTER EQUIPMEN 125,000 125,000 5,375 76,589 37,093 113,682 11,318 9.05% ‐95.70% ‐8.09%
563000 PURCHASED FOOD 25,150,230 25,150,230 2,684,099 17,229,197 4,081,030 21,310,227 3,840,003 15.27% ‐89.33% 2.76%
563500 FOOD ACQUISITIONS ‐ USDA 4,628,750 4,628,750 12,160 4,097,199 507,114 4,604,313 24,437 0.53% ‐99.74% 32.77%
564200 BOOKS (OTHER THAN TEXTBOOKS) 4,000 4,000 0 0 0 0 4,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COM 1,250,000 1,250,000 0 25,646 5,734 31,381 1,218,619 97.49% ‐100.00% ‐96.92%
581000 DUES AND FEES 25,000 25,000 0 350 0 350 24,650 98.60% ‐100.00% ‐97.90%
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 5,233,958 39,115,014 5,027,982 44,142,996 31,508,778 41.65% ‐93.08% ‐22.44%
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 5,233,958 39,115,014 5,027,982 44,142,996 31,508,778 41.65% ‐93.08% ‐22.44%
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