DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(UNAUDITED)
1 9
% 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 6,836,866 827,055,937 0 827,055,937 40,944,063 4.72% ‐99.21% 27.04%
411210 OTHER SALES TAXES 15,000,000 15,000,000 793,241 3,536,043 0 3,536,043 11,463,957 76.43% ‐94.71% ‐68.57%
411900 OTHER TAXES 3,800,000 3,800,000 992,851 2,728,378 0 2,728,378 1,071,622 28.20% ‐73.87% ‐4.27%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 2,749,219 24,675,262 0 24,675,262 4,324,738 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 775,000 775,000 210,328 765,700 0 765,700 9,300 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 77,169 2,047,240 0 2,047,240 (252,240) 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 11,659,675 865,040,033 0 865,040,033 55,344,983 NA NA NA
INTEREST 415000 INVESTMENT INCOME 9,000,000 9,000,000 2,935,252 16,219,424 0 16,219,424 (7,219,424) NA NA NA
INTEREST Total 9,000,000 9,000,000 2,935,252 16,219,424 0 16,219,424 (7,219,424) NA NA NA
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 641,249,522 640,421,328 60,475,148 457,789,900 0 457,789,900 182,631,428 NA NA NA
431220 QBE ALLOTMENT (OPER COSTS) 40,102,852 40,102,852 3,285,479 29,991,063 0 29,991,063 10,111,789 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 1,021,787 8,576,358 0 8,576,358 3,390,116 NA NA NA
431400 QBE CONTRA ACCOUNT (DEBIT) (175,655,285) (175,655,285) (14,609,285) (131,712,951) 0 (131,712,951) (43,942,334) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DOE 4,076,113 5,531,703 846,696 13,063,499 0 13,063,499 (7,531,796) 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 523,845,318 524,472,714 51,019,825 377,707,869 0 377,707,869 146,764,844 NA NA NA
FEDERAL SOURCES 445350 CARES ACT‐ESSER 0 1,650,000 6,147,132 6,147,132 0 6,147,132 (4,497,132) NA NA NA
FEDERAL SOURCES Total 0 1,650,000 6,147,132 6,147,132 0 6,147,132 (4,497,132) 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 8,348 156,014 0 156,014 (156,014) 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 8,348 153,036 0 153,036 1,280,736 NA NA NA
TOTAL REVENUE 1,454,678,735 1,456,941,502 71,770,231 1,265,267,495 0 1,265,267,495 191,674,007 13.16% ‐40.89% 15.79%
INSTRUCTION 511000 TEACHERS 479,212,503 480,021,358 41,917,042 305,255,770 0 305,255,770 174,765,588 36.41% ‐91.27% ‐15.21%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 170,000 1,680,577 11,249,696 0 11,249,696 (11,079,696) ‐6517.47% 888.57% 8723.29%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 47,748 391,957 0 391,957 (391,957) NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 421,614 119,524 722,671 0 722,671 (301,057) ‐71.41% ‐71.65% 128.54%
511600 PROF DEVELOPMENT STIPENDS 0 30,000 35,514 82,354 0 82,354 (52,354) ‐174.51% 18.38% 266.02%
511700 EXTENDED YEAR 0 10,673 0 0 0 0 10,673 100.00% ‐100.00% ‐100.00%
511800 ART ‐ MUSIC ‐ PE 0 0 3,121,007 22,094,568 0 22,094,568 (22,094,568) 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 2,235,670 17,521,149 0 17,521,149 6,149,787 25.98% ‐90.56% ‐1.31%
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514500 INTERPRETER 0 0 5,739 41,670 0 41,670 (41,670) NA NA NA
516100 TECHNOLOGY SPECIALIST 82,214 82,214 6,943 50,102 0 50,102 32,112 39.06% ‐91.55% ‐18.75%
516400 PHYS/OCCUP/SPEECH THERAPIST 8,752,827 8,752,827 563,800 4,221,401 0 4,221,401 4,531,425 51.77% ‐93.56% ‐35.69%
517200 ELEMENTARY COUNSELOR 0 0 43,658 280,790 0 280,790 (280,790) NA NA NA
517300 SECONDARY COUNSELOR 0 0 13,477 81,716 0 81,716 (81,716) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 12,387 82,018 0 82,018 (82,018) NA NA NA
519900 OTHER SALARIES & COMPENSATION (15,841,318) (20,008,729) 2,105 11,002 0 11,002 (20,019,732) 100.05% ‐100.01% ‐100.07%
519910 EXTRA ACTIVITY SALARIES 0 143,000 4,961 106,481 0 106,481 36,519 25.54% ‐96.53% ‐0.72%
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 9,221,873 60,905,169 0 60,905,169 39,761,096 39.50% ‐90.84% ‐19.33%
Page 1 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(UNAUDITED)
1 9
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
522000 FICA 0 0 1,607 11,259 0 11,259 (11,259) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 103,811,222 103,946,573 7,749,057 55,160,554 0 55,160,554 48,786,019 46.93% ‐92.55% ‐29.24%
525000 UNEMPLOYMENT COMPENSATION 438 438 1,871 5,769 0 5,769 (5,332) ‐1218.66% 327.58% 1658.21%
526000 WORKMEN COMPENSATION‐CLAIMS 0 8,676,988 (500) 5,817,467 0 5,817,467 2,859,521 32.96% ‐100.01% ‐10.61%
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 1,878 0 1,878 (1,878) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 19,205,365 19,211,924 5,679,840 40,250,706 0 40,250,706 (21,038,782) ‐109.51% ‐70.44% 179.35%
530000 PURCHASED PROF/TECH SERVICES 9,501,802 9,741,190 608,519 5,932,531 1,113,808 7,046,338 2,694,852 27.66% ‐93.75% ‐18.80%
530010 PURCHASED SERVICES‐OTHER FEES 1,994,072 1,890,372 50,208 1,418,242 0 1,418,242 472,130 24.98% ‐97.34% 0.03%
530070 ADA‐PURCHASED PROF/TECH SERVIC 16,500 16,500 0 0 0 0 16,500 100.00% ‐100.00% ‐100.00%
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 590,029 594,679 783 43,558 22,622 66,180 528,499 88.87% ‐99.87% ‐90.23%
544100 RENTAL OF LAND OR BUILDINGS 43,238 76,173 5,550 42,558 0 42,558 33,614 44.13% ‐92.71% ‐25.51%
544200 RENTAL OF EQUIPMENT & VEHICLES 88,527 84,792 828 44,373 4,138 48,511 36,281 42.79% ‐99.02% ‐30.22%
553000 COMMUNICATION 30,330 28,919 0 45 141 186 28,733 99.36% ‐100.00% ‐99.79%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 2,893,215 4,196,122 86,578 1,313,924 828,712 2,142,636 2,053,486 48.94% ‐97.94% ‐58.25%
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 1,027,959 70,088 266,192 857 267,050 760,910 74.02% ‐93.18% ‐65.47%
559300 PAYMENTS FOR PASS THRU FUNDS 0 828,194 345,085 897,214 0 897,214 (69,020) ‐8.33% ‐58.33% 44.45%
559400 PAYMENTS TO CHARTER SCHOOLS 53,731,439 53,731,439 5,171,045 49,804,150 0 49,804,150 3,927,288 7.31% ‐90.38% 23.59%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 5,970,071 5,230,580 126,329 2,626,752 481,979 3,108,731 2,121,849 40.57% ‐97.58% ‐33.04%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 153,150 289,296 13,094 84,297 12,031 96,328 192,969 66.70% ‐95.47% ‐61.15%
561200 COMPUTER SOFTWARE 6,411,641 4,320,055 816,754 4,047,959 9,100 4,057,059 262,996 6.09% ‐81.09% 24.94%
561500 EXPENDABLE EQUIPMENT 2,312,322 2,855,741 120,092 1,155,384 658,314 1,813,698 1,042,043 36.49% ‐95.79% ‐46.06%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 445,095 1,194,601 69,513 933,246 352,307 1,285,553 (90,952) ‐7.61% ‐94.18% 4.16%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564000 DIGITAL/ELECTRONIC TEXTBOOKS 640,342 7,401,093 2,345,262 6,449,067 29,753 6,478,820 922,273 12.46% ‐68.31% 16.18%
564100 TEXTBOOKS ‐ PRINTED 14,157,245 6,926,548 (141) 2,403,257 828,131 3,231,388 3,695,160 53.35% ‐100.00% ‐53.74%
564200 BOOKS (OTHER THAN TEXTBOOKS) 41,850 150,162 6,650 42,126 34,328 76,455 73,708 49.09% ‐95.57% ‐62.59%
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 1,509,120 545,956 8,045 21,487 27,095 48,582 497,374 91.10% ‐98.53% ‐94.75%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 844,881 1,055,157 106,763 654,396 52,572 706,967 348,190 33.00% ‐89.88% ‐17.31%
589000 OTHER EXPENDITURES 1,778,301 1,575,377 0 0 0 0 1,575,377 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 823,739,510 829,586,840 82,415,234 602,526,905 4,455,886 606,982,791 222,604,049 26.83% ‐90.07% ‐3.16%
PUPIL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 25,240 0 25,240 (25,240) NA NA NA
514000 AIDES AND PARAPROFESSIONALS 94,593 94,593 1,935 17,618 0 17,618 76,974 81.37% ‐97.95% ‐75.17%
514200 SALARY OF CLERICAL STAFF 2,555,776 2,555,776 173,451 1,745,025 0 1,745,025 810,752 31.72% ‐93.21% ‐8.96%
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 82,161 717,064 0 717,064 89,147 11.06% ‐89.81% 18.59%
516300 SCH NURSE/SPEC EDUC NURSE LPN 6,357,733 6,357,733 468,989 3,599,097 0 3,599,097 2,758,637 43.39% ‐92.62% ‐24.52%
516400 PHYS/OCCUP/SPEECH THERAPIST 213,173 213,173 0 29,816 0 29,816 183,357 86.01% ‐100.00% ‐81.35%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 942,371 942,371 75,681 539,502 0 539,502 402,869 42.75% ‐91.97% ‐23.67%
517200 ELEMENTARY COUNSELOR 9,883,535 9,883,535 852,823 5,998,699 0 5,998,699 3,884,836 39.31% ‐91.37% ‐19.07%
517300 SECONDARY COUNSELOR 12,364,933 12,498,339 1,766,597 13,177,687 0 13,177,687 (679,349) ‐5.44% ‐85.87% 40.58%
517400 SCHOOL PSYCHOLOGIST 5,785,820 5,785,820 329,539 2,333,071 0 2,333,071 3,452,749 59.68% ‐94.30% ‐46.23%
517600 SCHOOL SOCIAL WORKER 5,091,500 5,091,500 427,487 3,149,456 0 3,149,456 1,942,044 38.14% ‐91.60% ‐17.52%
Page 2 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(UNAUDITED)
1 9
% 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
517700 FAMILY SERVICES/PARENT COORD 2,182,444 2,182,444 276,905 2,021,793 0 2,021,793 160,651 7.36% ‐87.31% 23.52%
519000 OTHER MANAGEMENT PERSONNEL 2,076,450 2,187,628 186,532 1,680,597 0 1,680,597 507,031 23.18% ‐91.47% 2.43%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,591,368 12,752,475 689,850 5,239,134 0 5,239,134 7,513,341 58.92% ‐94.59% ‐45.22%
519900 OTHER SALARIES & COMPENSATION 1,738,628 1,774,160 5,847 54,960 0 54,960 1,719,200 96.90% ‐99.67% ‐95.87%
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 11,068,290 942,508 6,528,663 0 6,528,663 4,539,626 41.01% ‐91.48% ‐21.35%
522000 FICA 0 64 9,923 59,279 0 59,279 (59,215) ‐92451.12% 15392.65% 123301.49%
523000 TEACHERS RETIREMENT SYSTEM 12,162,587 12,204,407 849,609 6,291,983 0 6,291,983 5,912,424 48.44% ‐93.04% ‐31.26%
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 1,636,947 160,944 1,227,624 0 1,227,624 409,323 25.01% ‐90.17% ‐0.01%
530000 PURCHASED PROF/TECH SERVICES 4,710,269 4,593,696 395,036 2,196,703 1,140,047 3,336,750 1,256,947 27.36% ‐91.40% ‐36.24%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 255,000 0 102,625 17,375 120,000 135,000 52.94% ‐100.00% ‐46.34%
533000 CONTRACTED SERV‐NURSING 0 0 0 0 0 0 0 NA NA NA
534000 PROFESSIONAL LEGAL SERVICES 168,300 168,300 0 33,500 0 33,500 134,800 80.10% ‐100.00% ‐73.46%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 280,800 485,800 9,911 126,732 15,000 141,732 344,068 70.83% ‐97.96% ‐65.22%
544200 RENTAL OF EQUIPMENT & VEHICLES 4,050 4,050 0 21,876 0 21,876 (17,826) ‐440.15% ‐100.00% 620.19%
544400 OTHER RENTALS 4,500 9,500 0 14,447 3,568 18,015 (8,515) ‐89.63% ‐100.00% 102.77%
551900 STUD TRANSP PURCHASED‐OTH SRCE 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 3,975 3,975 0 0 0 0 3,975 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 5,900 22,999 5,293 15,410 350 15,760 7,239 31.48% ‐76.99% ‐10.66%
558000 TRAVEL ‐ EMPLOYEES 69,750 69,565 1,491 11,714 0 11,714 57,851 83.16% ‐97.86% ‐77.55%
559500 OTHER PURCHASED SERVICES 3,582 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 608,770 594,741 5,180 95,752 8,664 104,416 490,325 82.44% ‐99.13% ‐78.53%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 12,059 43,059 1,709 27,212 833 28,045 15,014 34.87% ‐96.03% ‐15.74%
561200 COMPUTER SOFTWARE 69,999 43,999 0 2,499 0 2,499 41,500 94.32% ‐100.00% ‐92.43%
561500 EXPENDABLE EQUIPMENT 3,775 12,058 85 3,571 4,962 8,533 3,525 29.23% ‐99.30% ‐60.51%
561600 EXPENDABLE COMPUTER EQUIPMENT 53,582 67,982 31,313 47,655 1,049 48,704 19,279 28.36% ‐53.94% ‐6.54%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 1,445 0 785 416 1,201 244 16.89% ‐100.00% ‐27.57%
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 75,890 1,950 29,669 1,200 30,869 45,021 59.32% ‐97.43% ‐47.87%
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 95,475,362 7,752,749 57,166,458 1,193,463 58,359,921 37,115,440 38.87% ‐91.88% ‐20.17%
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 22,638 81,387 0 81,387 128,695 61.26% ‐89.22% ‐48.35%
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 36,042 36,042 0 0 0 0 36,042 100.00% ‐100.00% ‐100.00%
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
517100 TEACHER SUPT SPEC/DIAG/AUDIO 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 42,564 42,564 22,168 164,448 0 164,448 (121,884) ‐286.36% ‐47.92% 415.14%
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,724,450 2,799,249 278,729 2,475,904 0 2,475,904 323,345 11.55% ‐90.04% 17.93%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,736,551 5,966,777 555,995 4,802,577 0 4,802,577 1,164,200 19.51% ‐90.68% 7.32%
519900 OTHER SALARIES & COMPENSATION 401,957 402,876 0 21,861 0 21,861 381,015 94.57% ‐100.00% ‐92.77%
519910 EXTRA ACTIVITY SALARIES 134,134 169,134 2,771 48,464 0 48,464 120,670 71.35% ‐98.36% ‐61.79%
521000 STATE HEALTH INSURANCE 1,134,000 1,134,000 104,138 769,699 0 769,699 364,301 32.13% ‐90.82% ‐9.50%
522000 FICA 0 0 8,891 54,466 0 54,466 (54,466) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,756,392 1,771,337 217,805 1,682,937 0 1,682,937 88,401 4.99% ‐87.70% 26.68%
529000 OTHER EMPLOYEE BENEFITS 241,387 241,387 14,006 128,762 0 128,762 112,626 46.66% ‐94.20% ‐28.88%
530000 PURCHASED PROF/TECH SERVICES 1,487,678 1,003,580 61,651 277,121 16,791 293,912 709,668 70.71% ‐93.86% ‐63.18%
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
Page 3 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(UNAUDITED)
1 9
% 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
544100 RENTAL OF LAND OR BUILDINGS 286,272 300,459 10,800 13,187 0 13,187 287,272 95.61% ‐96.41% ‐94.15%
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% 33.33%
553000 COMMUNICATION 5,175 4,327 0 125 0 125 4,202 97.12% ‐100.00% ‐96.16%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,110,000 1,322,630 38,250 1,159,236 0 1,159,236 163,394 12.35% ‐97.11% 16.86%
558000 TRAVEL ‐ EMPLOYEES 299,500 446,557 31,286 80,205 280 80,485 366,071 81.98% ‐92.99% ‐76.05%
561000 SUPPLIES 257,514 419,937 12,143 110,816 30,062 140,878 279,060 66.45% ‐97.11% ‐64.82%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 55,323 103,118 12,765 37,967 8,587 46,554 56,564 54.85% ‐87.62% ‐50.91%
561200 COMPUTER SOFTWARE 0 22,000 0 0 21,520 21,520 480 2.18% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 673,279 618,433 24,107 296,803 44,879 341,682 276,751 44.75% ‐96.10% ‐36.01%
561600 EXPENDABLE COMPUTER EQUIPMENT 17,958 80,718 4,275 11,637 17,115 28,752 51,966 64.38% ‐94.70% ‐80.78%
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 48,802 104,634 13,393 45,683 2,335 48,017 56,616 54.11% ‐87.20% ‐41.79%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 154,985 165,000 0 (12) 0 (12) 165,012 100.01% ‐100.00% ‐100.01%
581000 DUES AND FEES 80,685 90,475 5,056 24,822 99 24,921 65,554 72.46% ‐94.41% ‐63.42%
589000 OTHER EXPENDITURES 900,000 861,500 0 0 0 0 861,500 100.00% ‐100.00% ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 17,696,255 18,323,971 1,440,865 12,315,080 141,668 12,456,747 5,867,223 32.02% ‐92.14% ‐10.39%
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% ‐98.16%
530000 PURCHASED PROF/TECH SERVICES 41,940 36,662 2,663 13,475 13,875 27,350 9,312 25.40% ‐92.74% ‐50.99%
544100 RENTAL OF LAND OR BUILDINGS 0 14,600 14,600 14,600 0 14,600 0 0.00% 0.00% 33.33%
558000 TRAVEL ‐ EMPLOYEES 18,500 24,500 1,695 7,177 0 7,177 17,323 70.70% ‐93.08% ‐60.94%
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 6,522 6,522 0 6,522 23,235 78.08% ‐78.08% ‐70.78%
581000 DUES AND FEES 9,000 10,980 1,970 5,380 1,115 6,495 4,485 40.85% ‐82.06% ‐34.67%
589000 OTHER EXPENDITURES 900,000 900,000 0 0 0 0 900,000 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 1,041,887 1,068,247 27,450 47,770 14,990 62,760 1,005,487 94.12% ‐97.43% ‐94.04%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 138,375 138,375 11,730 113,834 0 113,834 24,541 17.74% ‐91.52% 9.69%
516500 LIBRARIAN/MEDIA SPECIALIST 10,418,429 10,418,429 854,199 6,295,216 0 6,295,216 4,123,214 39.58% ‐91.80% ‐19.43%
519000 OTHER MANAGEMENT PERSONNEL 0 0 6,925 6,925 0 6,925 (6,925) NA NA NA
519900 OTHER SALARIES & COMPENSATION 357,496 365,037 0 0 0 0 365,037 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,728,000 1,728,000 171,450 1,205,265 0 1,205,265 522,735 30.25% ‐90.08% ‐7.00%
522000 FICA 0 0 443 3,249 0 3,249 (3,249) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,178,683 2,178,683 169,126 1,219,162 0 1,219,162 959,521 44.04% ‐92.24% ‐25.39%
525000 UNEMPLOYMENT COMPENSATION 938 938 0 0 0 0 938 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 289,213 289,213 35,424 261,970 0 261,970 27,243 9.42% ‐87.75% 20.77%
530000 PURCHASED PROF/TECH SERVICES 353,426 287,816 7,198 219,862 23,783 243,645 44,171 15.35% ‐97.50% 1.85%
553000 COMMUNICATION 540 150 0 102 0 102 48 31.94% ‐100.00% ‐9.25%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 227,448 36,648 205,998 6,495 212,494 14,955 6.57% ‐83.89% 20.76%
558000 TRAVEL ‐ EMPLOYEES 12,025 12,025 682 3,328 0 3,328 8,697 72.33% ‐94.33% ‐63.10%
561000 SUPPLIES 1,182,926 366,811 29,577 212,177 10,376 222,553 144,258 39.33% ‐91.94% ‐22.88%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 16,205 1,011 10,148 2,097 12,245 3,960 24.43% ‐93.76% ‐16.50%
561500 EXPENDABLE EQUIPMENT 4,050 25,740 1,525 15,543 4,134 19,677 6,063 23.55% ‐94.08% ‐19.49%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 16,779 0 12,104 2,240 14,344 2,435 14.51% ‐100.00% ‐3.82%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 3,303 0 1,339 1,639 2,978 325 9.84% ‐100.00% ‐45.94%
564200 BOOKS (OTHER THAN TEXTBOOKS) 100,586 723,279 135,270 535,879 36,348 572,227 151,052 20.88% ‐81.30% ‐1.21%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 39,600 50 0 0 0 0 50 100.00% ‐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 16,800,261 1,461,208 10,322,101 87,113 10,409,214 6,391,047 38.04% ‐91.30% ‐18.08%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 132,480 113,480 13,650 129,675 0 129,675 (16,195) ‐14.27% ‐87.97% 52.36%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
Page 4 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(UNAUDITED)
1 9
% 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
512000 SUPERINTENDENT ‐ TECH INST DIR 344,500 344,500 27,083 300,879 0 300,879 43,621 12.66% ‐92.14% 16.45%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,340,519 2,340,519 285,483 3,201,445 0 3,201,445 (860,926) ‐36.78% ‐87.80% 82.38%
514200 SALARY OF CLERICAL STAFF 8,372,762 8,438,279 705,056 6,393,863 0 6,393,863 2,044,415 24.23% ‐91.64% 1.03%
519000 OTHER MANAGEMENT PERSONNEL 2,060,027 2,002,820 62,724 625,046 0 625,046 1,377,774 68.79% ‐96.87% ‐58.39%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,533,659 3,872,548 32,746 455,021 0 455,021 3,417,528 88.25% ‐99.15% ‐84.33%
519900 OTHER SALARIES & COMPENSATION 338,001 344,187 10,595 88,879 0 88,879 255,308 74.18% ‐96.92% ‐65.57%
519910 EXTRA ACTIVITY SALARIES 0 3,814 0 0 0 0 3,814 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 3,925,125 3,919,076 219,836 1,658,976 0 1,658,976 2,260,100 57.67% ‐94.39% ‐43.56%
522000 FICA 0 0 12,037 85,419 0 85,419 (85,419) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,410,457 3,392,182 218,352 2,090,537 0 2,090,537 1,301,645 38.37% ‐93.56% ‐17.83%
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 502,381 500,803 23,944 300,009 0 300,009 200,794 40.09% ‐95.22% ‐20.13%
530000 PURCHASED PROF/TECH SERVICES 1,476,283 1,270,374 20,876 499,821 86,580 586,401 683,973 53.84% ‐98.36% ‐47.54%
530002 OTHER COST‐BOARD LEGAL FEES ** 23,500,000 23,500,000 18,000 22,586,953 0 22,586,953 913,047 3.89% ‐99.92% 28.15%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 243,000 443,000 75,783 245,576 890 246,466 196,534 44.36% ‐82.89% ‐26.09%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 3,000,000 0 1,505,865 123,673 1,629,538 1,370,462 45.68% ‐100.00% ‐33.07%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 12,350 0 4,010 0 4,010 8,340 67.53% ‐100.00% ‐56.71%
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% ‐91.12%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 44,055 18,755 0 300 0 300 18,455 98.40% ‐100.00% ‐97.87%
558000 TRAVEL ‐ EMPLOYEES 26,324 56,324 1,113 19,031 0 19,031 37,294 66.21% ‐98.02% ‐54.95%
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 2,313 4,950 0 4,950 2,250 31.25% ‐67.88% ‐8.33%
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 20 4,259 0 4,259 2,941 40.85% ‐99.73% ‐21.13%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 7,200 7,200 20 3,994 0 3,994 3,206 44.53% ‐99.73% ‐26.04%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 7,200 7,200 541 4,509 0 4,509 2,691 37.38% ‐92.49% ‐16.50%
558028 TRAVEL‐BD MEMBER, A. HILL 7,200 7,200 20 59 0 59 7,141 99.18% ‐99.73% ‐98.91%
558029 TRAVEL‐BD MEMBER, D. PIERCE 7,200 7,200 1,465 4,334 0 4,334 2,866 39.81% ‐79.65% ‐19.75%
558030 TRAVEL‐BD MEMBER, W. MCGINNISS 0 7,200 39 712 0 712 6,488 90.11% ‐99.45% ‐86.81%
558099 TRAVEL‐ANNUAL BOARD RETREAT 25,200 44,200 1,000 23,218 0 23,218 20,982 47.47% ‐97.74% ‐29.96%
561000 SUPPLIES 345,346 403,905 22,914 125,518 24,775 150,293 253,612 62.79% ‐94.33% ‐58.57%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 16,650 46,150 242 10,184 1,845 12,028 34,122 73.94% ‐99.47% ‐70.58%
561200 COMPUTER SOFTWARE 109,381 86,881 393 5,404 3,990 9,394 77,487 89.19% ‐99.55% ‐91.71%
561500 EXPENDABLE EQUIPMENT 80,050 78,996 1,475 3,577 1,242 4,819 74,177 93.90% ‐98.13% ‐93.96%
561600 EXPENDABLE COMPUTER EQUIPMENT 36,270 104,082 72,792 75,456 662 76,118 27,964 26.87% ‐30.06% ‐3.34%
564200 BOOKS (OTHER THAN TEXTBOOKS) 450 42,450 5,024 6,387 0 6,387 36,063 84.96% ‐88.17% ‐79.94%
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 101,076 188,706 375 120,562 1,000 121,562 67,144 35.58% ‐99.80% ‐14.82%
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 62,355,918 1,835,909 40,584,852 244,656 40,829,509 21,526,410 34.52% ‐97.06% ‐13.22%
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 1,627,450 15,732,407 0 15,732,407 1,052,513 6.27% ‐90.30% 24.97%
513100 ASSISTANT PRINCIPAL 25,962,701 25,962,701 2,176,987 17,793,476 0 17,793,476 8,169,225 31.47% ‐91.61% ‐8.62%
514200 SALARY OF CLERICAL STAFF 15,033,089 15,033,089 1,219,686 11,304,708 0 11,304,708 3,728,381 24.80% ‐91.89% 0.27%
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 10,160 83,511 0 83,511 (83,511) NA NA NA
Page 5 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(UNAUDITED)
1 9
% 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 1,829,549 1,829,549 0 3,600 0 3,600 1,825,949 99.80% ‐100.00% ‐99.74%
521000 STATE HEALTH INSURANCE 9,895,500 9,895,500 842,338 6,720,306 0 6,720,306 3,175,194 32.09% ‐91.49% ‐9.45%
522000 FICA 0 0 26,276 172,123 0 172,123 (172,123) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 11,899,915 11,899,915 955,441 8,285,760 0 8,285,760 3,614,155 30.37% ‐91.97% ‐7.16%
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 1,531,189 147,847 1,411,391 0 1,411,391 119,798 7.82% ‐90.34% 22.90%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 4,500 4,500 283 1,600 292 1,892 2,608 57.97% ‐93.71% ‐52.59%
561500 EXPENDABLE EQUIPMENT 76,500 41,500 211 2,183 0 2,183 39,317 94.74% ‐99.49% ‐92.99%
561600 EXPENDABLE COMPUTER EQUIPMENT 4,500 25,500 0 21,554 500 22,054 3,446 13.51% ‐100.00% 12.70%
589000 OTHER EXPENDITURES 900,000 900,000 0 0 0 0 900,000 100.00% ‐100.00% ‐100.00%
SCHOOL ADMINISTRATION Total 83,936,113 83,922,113 7,006,680 61,532,619 792 61,533,411 22,388,703 26.68% ‐91.65% ‐2.24%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 41,463 41,463 0 41,463 (41,463) NA NA NA
514200 SALARY OF CLERICAL STAFF 287,648 287,648 23,143 240,892 0 240,892 46,756 16.25% ‐91.95% 11.66%
514800 ACCOUNTANT 3,967,540 4,389,322 256,028 2,561,265 0 2,561,265 1,828,057 41.65% ‐94.17% ‐22.20%
518100 MAINT PERSONNEL‐TRANS MECHANIC 120,130 120,130 27,657 242,233 0 242,233 (122,104) ‐101.64% ‐76.98% 168.86%
519000 OTHER MANAGEMENT PERSONNEL 1,840,916 1,840,916 228,853 1,693,556 0 1,693,556 147,360 8.00% ‐87.57% 22.66%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,230,856 1,118,347 101,272 973,535 0 973,535 144,812 12.95% ‐90.94% 16.07%
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 1,184,629 92,299 684,690 0 684,690 499,939 42.20% ‐92.21% ‐22.94%
522000 FICA 0 0 8,826 54,289 0 54,289 (54,289) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,537,929 1,537,929 119,905 1,053,508 0 1,053,508 484,421 31.50% ‐92.20% ‐8.66%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 3,068 19,942 0 19,942 (19,942) 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 2,036 13,391 0 13,391 (13,391) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 204,226 204,226 13,280 140,442 0 140,442 63,784 31.23% ‐93.50% ‐8.31%
530000 PURCHASED PROF/TECH SERVICES 3,422,400 5,310,548 412,370 3,165,636 1,500,714 4,666,350 644,198 12.13% ‐92.23% ‐20.52%
530010 PURCHASED SERVICES‐OTHER FEES 76,820 17,283 0 0 0 0 17,283 100.00% ‐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 52 1,149,288 0 1,149,288 917,335 44.39% ‐100.00% ‐25.85%
553000 COMMUNICATION 14,400 47,600 0 34,913 0 34,913 12,687 26.65% ‐100.00% ‐2.21%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 47,055 36,625 47,055 0 47,055 0 0.00% ‐22.17% 33.33%
558000 TRAVEL ‐ EMPLOYEES 124,691 95,277 1,211 15,757 0 15,757 79,520 83.46% ‐98.73% ‐77.95%
561000 SUPPLIES 38,480 89,340 5,405 50,737 3,681 54,418 34,922 39.09% ‐93.95% ‐24.28%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 10,000 13,040 587 9,064 1,546 10,610 2,430 18.64% ‐95.50% ‐7.32%
561200 COMPUTER SOFTWARE 418,582 178,985 4,500 4,500 14,650 19,150 159,835 89.30% ‐97.49% ‐96.65%
561500 EXPENDABLE EQUIPMENT 12,800 10,475 116 1,639 9,304 10,943 (469) ‐4.47% ‐98.89% ‐79.13%
561600 EXPENDABLE COMPUTER EQUIPMENT 1,800 19,532 592 18,042 640 18,682 850 4.35% ‐96.97% 23.16%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 155,330 141,392 0 0 0 0 141,392 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 9,458,627 104,729 4,355 38,852 2,600 41,452 63,278 60.42% ‐95.84% ‐50.54%
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 19,709,194 1,383,644 12,254,690 1,533,135 13,787,824 5,921,370 30.04% ‐92.98% ‐17.10%
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 1,704,813 15,476,370 0 15,476,370 7,093,722 31.43% ‐92.45% ‐8.57%
518600 CUSTODIAL PERSONNEL 29,550,733 29,550,733 1,968,960 19,610,312 0 19,610,312 9,940,422 33.64% ‐93.34% ‐11.52%
519000 OTHER MANAGEMENT PERSONNEL 5,963,289 6,388,663 381,116 3,504,951 0 3,504,951 2,883,713 45.14% ‐94.03% ‐26.85%
519100 OTHER ADMINISTRATIVE PERSONNEL 4,165,710 4,599,040 371,638 3,345,703 1,164 3,346,867 1,252,173 27.23% ‐91.92% ‐3.00%
519900 OTHER SALARIES & COMPENSATION 1,893,708 1,893,708 116,985 1,388,751 0 1,388,751 504,957 26.66% ‐93.82% ‐2.22%
519910 EXTRA ACTIVITY SALARIES 0 0 1,610 14,491 0 14,491 (14,491) NA NA NA
521000 STATE HEALTH INSURANCE 18,785,250 18,290,737 944,919 7,086,162 0 7,086,162 11,204,575 61.26% ‐94.83% ‐48.34%
522000 FICA 0 0 51,484 348,000 0 348,000 (348,000) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,828,052 12,416,915 473,163 4,086,546 0 4,086,546 8,330,370 67.09% ‐96.19% ‐56.12%
Page 6 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(UNAUDITED)
1 9
% 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
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 1,899 12,346 0 12,346 (12,346) 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 0 159,585 1,037,100 0 1,037,100 (1,037,100) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,707,418 1,707,418 81,896 1,263,460 0 1,263,460 443,958 26.00% ‐95.20% ‐1.34%
530000 PURCHASED PROF/TECH SERVICES 1,768,963 2,357,255 67,705 688,045 504,660 1,192,705 1,164,551 49.40% ‐97.13% ‐61.08%
530001 ARCHITECT/ENGINEER 0 0 0 0 0 0 0 NA NA NA
530011 OTHER COST/CONTRACTS(WATER FOG 550,000 550,000 0 0 0 0 550,000 100.00% ‐100.00% ‐100.00%
530012 OTHER COST‐ FIRE LIFE SAFETY 800,000 800,000 0 0 0 0 800,000 100.00% ‐100.00% ‐100.00%
530013 OTHER COST/GREEN CLEANING 0 0 0 0 0 0 0 NA NA NA
530014 OTHER COST/ OPERATIONS 0 0 0 0 0 0 0 NA NA NA
530015 OTHER/OUTSIDE RESOURCES‐CONSUL 0 0 0 0 0 0 0 NA NA NA
541000 WATER‐SEWER & CLEANING SERVIC 5,427,000 11,767,000 222,627 6,300,428 3,873,681 10,174,109 1,592,891 13.54% ‐98.11% ‐28.61%
541001 HAZMAT/ABATEMENT 1,670,000 1,670,000 20,400 69,431 40,673 110,103 1,559,897 93.41% ‐98.78% ‐94.46%
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 14,919,500 1,712,350 9,912,411 2,482,505 12,394,916 2,524,584 16.92% ‐88.52% ‐11.41%
543001 MAINTENANCE‐BUILDING‐REGION 1 300,000 300,000 15,803 181,031 29,983 211,015 88,985 29.66% ‐94.73% ‐19.54%
543002 MAINTENANCE‐BUILDING‐REGION 2 300,000 300,000 0 200,897 0 200,897 99,103 33.03% ‐100.00% ‐10.71%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 18,881 114,344 0 114,344 185,656 61.89% ‐93.71% ‐49.18%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 34,214 204,192 0 204,192 95,808 31.94% ‐88.60% ‐9.25%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 300,000 0 133,455 0 133,455 166,545 55.51% ‐100.00% ‐40.69%
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 19,295 145,344 0 145,344 154,656 51.55% ‐93.57% ‐35.40%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 49,621 146,042 0 146,042 153,958 51.32% ‐83.46% ‐35.09%
543008 MAINT‐SYS(ENVIRONMENTAL & ROOF 2,170,000 2,170,000 0 384,158 0 384,158 1,785,842 82.30% ‐100.00% ‐76.40%
543009 MAINT‐SYS‐PARTS & MAJOR WORK 25,000,000 3,937,115 50,420 2,248,088 47,633 2,295,721 1,641,394 41.69% ‐98.72% ‐23.87%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 3,500,000 3,500,000 3,082 111,009 0 111,009 3,388,991 96.83% ‐99.91% ‐95.77%
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 1,500,000 0 133,395 0 133,395 1,366,605 91.11% ‐100.00% ‐88.14%
543013 SUPT. DEFERRED MAINTENANCE 8,000,000 8,000,000 177,820 6,199,998 1,114,847 7,314,845 685,155 8.56% ‐97.78% 3.33%
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 5,775 53,565 13,050 66,615 178,873 72.86% ‐97.65% ‐70.91%
544200 RENTAL OF EQUIPMENT & VEHICLES 2,202,500 2,202,500 15,835 1,318,889 132,074 1,450,963 751,537 34.12% ‐99.28% ‐20.16%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
549000 OTHER PURCHASED PROPERTY SERVI 1,433,934 3,883,934 200,215 2,201,387 220,667 2,422,053 1,461,881 37.64% ‐94.85% ‐24.43%
552000 INSURANCE (OTHR THAN EMPL BEN) 2,598,922 3,228,714 0 3,114,747 31,580 3,146,327 82,388 2.55% ‐100.00% 28.63%
553000 COMMUNICATION 35,820 35,620 0 1,856 2,266 4,122 31,498 88.43% ‐100.00% ‐93.05%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 137,385 0 135,685 0 135,685 1,700 1.24% ‐100.00% 31.68%
558000 TRAVEL ‐ EMPLOYEES 380,000 430,000 2,678 60,219 0 60,219 369,781 86.00% ‐99.38% ‐81.33%
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 4,437,000 272,983 2,176,898 641,790 2,818,687 1,618,313 36.47% ‐93.85% ‐34.58%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 47,700 47,200 2,337 9,577 1,566 11,143 36,057 76.39% ‐95.05% ‐72.95%
561200 COMPUTER SOFTWARE 40,770 813,770 218,000 627,480 158,000 785,480 28,290 3.48% ‐73.21% 2.81%
561500 EXPENDABLE EQUIPMENT 3,929,500 5,919,350 947,575 4,411,914 1,112,951 5,524,865 394,485 6.66% ‐83.99% ‐0.62%
561600 EXPENDABLE COMPUTER EQUIPMENT 40,500 122,300 14,563 38,989 14,618 53,607 68,693 56.17% ‐88.09% ‐57.49%
562000 ENERGY / ELECTRICITY 22,500,000 22,500,000 1,432,797 14,399,424 4,793,865 19,193,289 3,306,711 14.70% ‐93.63% ‐14.67%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 255,427 1,429,730 770,270 2,200,000 300,000 12.00% ‐89.78% ‐23.75%
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 14,375 342,304 509,778 852,083 2,122,917 71.36% ‐99.52% ‐84.66%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 1,229,744 0 497,148 225,136 722,285 507,459 41.27% ‐100.00% ‐46.10%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,628,000 8,244,150 132,410 1,562,446 286,398 1,848,844 6,395,306 77.57% ‐98.39% ‐74.73%
Page 7 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(UNAUDITED)
1 9
% 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
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% ‐89.94%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 2,880,000 1,477,513 0 48,240 864,561 912,801 564,712 38.22% ‐100.00% ‐95.65%
581000 DUES AND FEES 148,500 147,500 6,348 32,155 41,965 74,119 73,381 49.75% ‐95.70% ‐70.93%
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 221,490,060 217,574,603 12,171,603 116,843,054 17,915,680 134,758,734 82,815,869 38.06% ‐94.41% ‐28.40%
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 20,984,583 1,827,275 14,814,308 27,562 14,841,869 6,142,713 29.27% ‐91.29% ‐5.87%
518100 MAINT PERSONNEL‐TRANS MECHANIC 6,352,581 6,352,581 1,689,661 14,350,952 0 14,350,952 (7,998,371) ‐125.91% ‐73.40% 201.21%
519000 OTHER MANAGEMENT PERSONNEL 1,724,068 1,897,773 129,077 1,730,511 0 1,730,511 167,263 8.81% ‐93.20% 21.58%
519100 OTHER ADMINISTRATIVE PERSONNEL 186,456 186,456 17,213 142,026 0 142,026 44,430 23.83% ‐90.77% 1.56%
519900 OTHER SALARIES & COMPENSATION 1,015,507 1,015,507 9,186 37,961 0 37,961 977,546 96.26% ‐99.10% ‐95.02%
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 12,449,189 618,058 4,139,901 0 4,139,901 8,309,288 66.75% ‐95.04% ‐55.66%
522000 FICA 0 0 8,091 53,287 0 53,287 (53,287) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 6,295,608 5,586,680 128,188 1,199,439 0 1,199,439 4,387,241 78.53% ‐97.71% ‐71.37%
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 1,384 7,740 0 7,740 (7,740) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 890,627 890,627 230,442 1,935,660 0 1,935,660 (1,045,032) ‐117.34% ‐74.13% 189.78%
530000 PURCHASED PROF/TECH SERVICES 1,811,630 1,564,320 1,753 159,579 36,175 195,754 1,368,566 87.49% ‐99.89% ‐86.40%
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 (21,121) (59,383) 6,416 (52,967) 301,699 121.29% ‐108.49% ‐131.83%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
551900 STUD TRANSP PURCHASED‐OTH SRCE 832,500 1,212,047 138,300 632,115 241,177 873,292 338,755 27.95% ‐88.59% ‐30.46%
553000 COMMUNICATION 167,850 168,317 611 4,657 4,098 8,755 159,562 94.80% ‐99.64% ‐96.31%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 26,550 26,550 0 10,190 0 10,190 16,360 61.62% ‐100.00% ‐48.83%
558000 TRAVEL ‐ EMPLOYEES 130,500 127,915 2,328 37,951 0 37,951 89,964 70.33% ‐98.18% ‐60.44%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 517,504 559,849 23,167 307,379 103,547 410,926 148,923 26.60% ‐95.86% ‐26.79%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,110 (61) 2,135 1,617 3,752 1,358 26.58% ‐101.20% ‐44.30%
561200 COMPUTER SOFTWARE 884,750 891,150 5,862 870,817 0 870,817 20,333 2.28% ‐99.34% 30.29%
561500 EXPENDABLE EQUIPMENT 5,535,404 7,019,432 1,256,545 5,148,589 479,569 5,628,158 1,391,274 19.82% ‐82.10% ‐2.20%
561600 EXPENDABLE COMPUTER EQUIPMENT 66,400 60,000 190 9,018 16,001 25,019 34,981 58.30% ‐99.68% ‐79.96%
562000 ENERGY / ELECTRICITY 7,290,000 13,451,276 866,629 5,646,479 1,312,065 6,958,544 6,492,732 48.27% ‐93.56% ‐44.03%
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 7,321,738 0 1,181,710 4,521,040 5,702,750 1,618,988 22.11% ‐100.00% ‐78.48%
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 18,033 0 0 14 14 18,019 99.92% ‐100.00% ‐100.00%
581000 DUES AND FEES 150,300 153,850 2,272 18,312 3,196 21,508 132,342 86.02% ‐98.52% ‐84.13%
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 87,086,400 6,935,051 52,381,333 8,711,467 61,092,799 25,993,601 29.85% ‐92.04% ‐19.80%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 853,354 853,354 70,972 558,200 0 558,200 295,154 34.59% ‐91.68% ‐12.78%
511600 PROF DEVELOPMENT STIPENDS 0 0 17,750 65,550 0 65,550 (65,550) 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 1,558,934 133,349 1,229,857 0 1,229,857 329,078 21.11% ‐91.45% 5.19%
514300 RESEARCH PERSONNEL 0 0 10,318 68,069 0 68,069 (68,069) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 3,278,491 3,374,193 262,507 2,299,341 0 2,299,341 1,074,853 31.86% ‐92.22% ‐9.14%
519100 OTHER ADMINISTRATIVE PERSONNEL 12,540,690 13,523,014 1,035,546 9,345,573 0 9,345,573 4,177,441 30.89% ‐92.34% ‐7.86%
519900 OTHER SALARIES & COMPENSATION 611,260 611,260 60,803 801,251 0 801,251 (189,991) ‐31.08% ‐90.05% 74.78%
519910 EXTRA ACTIVITY SALARIES 0 10,000 0 1,667 0 1,667 8,333 83.33% ‐100.00% ‐77.78%
Page 8 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(UNAUDITED)
1 9
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
521000 STATE HEALTH INSURANCE 2,614,950 2,628,450 204,207 1,574,485 0 1,574,485 1,053,965 40.10% ‐92.23% ‐20.13%
522000 FICA 0 0 20,103 120,632 0 120,632 (120,632) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,519,321 3,531,409 273,038 2,459,033 0 2,459,033 1,072,376 30.37% ‐92.27% ‐7.16%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 7,330 70,995 0 70,995 (70,995) 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 29,343 358,817 0 358,817 200,218 35.81% ‐94.75% ‐14.42%
530000 PURCHASED PROF/TECH SERVICES 1,028,904 3,651,730 88,614 2,364,023 823,059 3,187,082 464,648 12.72% ‐97.57% ‐13.68%
530070 ADA‐PURCHASED PROF/TECH SERVIC 54,000 29,000 0 6,330 4,245 10,575 18,425 63.53% ‐100.00% ‐70.89%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 795 0 795 (795) NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 1,811,457 2,091,246 209,213 1,721,898 363,540 2,085,438 5,808 0.28% ‐90.00% 9.78%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
552000 INSURANCE (OTHR THAN EMPL BEN) 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 2,676,532 1,858,789 204,354 1,495,165 277,166 1,772,331 86,458 4.65% ‐89.01% 7.25%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,134 66,619 6,483 21,570 2,604 24,174 42,445 63.71% ‐90.27% ‐56.83%
558000 TRAVEL ‐ EMPLOYEES 189,000 235,500 19,607 66,930 290 67,220 168,280 71.46% ‐91.67% ‐62.11%
561000 SUPPLIES 588,190 615,346 7,621 53,188 55,426 108,615 506,731 82.35% ‐98.76% ‐88.48%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 450 9,584 679 2,456 0 2,456 7,128 74.38% ‐92.92% ‐65.84%
561200 COMPUTER SOFTWARE 586,460 385,006 0 344,542 0 344,542 40,464 10.51% ‐100.00% 19.32%
561500 EXPENDABLE EQUIPMENT 119,700 127,917 7,777 24,707 448 25,155 102,762 80.34% ‐93.92% ‐74.25%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 37,620 63,520 4,618 29,489 6,267 35,756 27,764 43.71% ‐92.73% ‐38.10%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 2,250 2,250 70 70 0 70 2,180 96.87% ‐96.87% ‐95.83%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 40,500 54,985 19,768 29,189 0 29,189 25,797 46.92% ‐64.05% ‐29.22%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 279,782 298,132 5,068 62,090 14,302 76,392 221,740 74.38% ‐98.30% ‐72.23%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 33,141,661 36,330,524 2,699,138 25,175,912 1,547,347 26,723,259 9,607,265 26.44% ‐92.57% ‐7.60%
OTHER SUPPORT SERVICES 514200 SALARY OF CLERICAL STAFF 38,509 38,509 0 0 0 0 38,509 100.00% ‐100.00% ‐100.00%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 22,011 0 22,011 (22,011) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 1,013,901 1,013,901 0 0 0 0 1,013,901 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 1,261,656 1,201,030 111,202 875,916 0 875,916 325,114 27.07% ‐90.74% ‐2.76%
519910 EXTRA ACTIVITY SALARIES 0 30,000 0 24,888 0 24,888 5,112 17.04% ‐100.00% 10.61%
521000 STATE HEALTH INSURANCE 13,500 13,500 653 11,951 0 11,951 1,549 11.47% ‐95.16% 18.03%
522000 FICA 0 0 284 1,957 0 1,957 (1,957) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 7,963 7,963 3,998 30,345 0 30,345 (22,382) ‐281.09% ‐49.79% 408.12%
527000 ON BEHALF PAYMENTS 14,000 14,000 0 0 0 0 14,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 127,888 127,888 7,314 59,650 0 59,650 68,238 53.36% ‐94.28% ‐37.81%
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 3,289,791 123,452 1,026,717 0 1,026,717 2,263,073 68.79% ‐96.25% ‐58.39%
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% ‐98.09%
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 60,369 473,611 0 473,611 (473,611) NA NA NA
521000 STATE HEALTH INSURANCE 13,500 13,500 9,919 42,236 0 42,236 (28,736) ‐212.86% ‐26.53% 317.14%
522000 FICA 0 0 837 6,632 0 6,632 (6,632) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 7,849 7,849 4,711 4,711 0 4,711 3,138 39.98% ‐39.98% ‐19.98%
529000 OTHER EMPLOYEE BENEFITS 1,041 1,041 191 2,425 0 2,425 (1,384) ‐132.96% ‐81.62% 210.61%
Page 9 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(UNAUDITED)
1 9
% 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
ENTERPRISE OPERATIONS Total 61,672 61,672 76,026 529,615 0 529,615 (467,943) ‐758.76% 23.28% 1045.01%
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 1,500,000 0 1,500,000 6,341,294 80.87% ‐100.00% ‐74.49%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 8,341,294 7,841,294 0 1,500,000 0 1,500,000 6,341,294 80.87% ‐100.00% ‐74.49%
DEBT SERVICE 583000 INTEREST 0 0 0 0 0 0 0 NA NA NA
583100 REDEMPTION OF PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
DEBT SERVICE Total 0 0 0 0 0 0 0 NA NA NA
TOTAL EXPENDITURES 1,474,367,167 1,479,761,191 125,329,009 994,211,906 35,846,197 1,030,058,103 449,703,089 30.39% ‐91.53% ‐10.42%
** Gold Case Payment $22,500,000
Page 10 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(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 14,645 117,479 0 117,479 (117,479) NA NA NA
412150 CLUB DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
412200 DONATIONS 58,039 58,039 83,087 277,860 0 277,860 (219,821) ‐378.75% 43.16% 618.12%
412250 FUNDRAISING/MISC. SALES 0 0 51,088 440,375 0 440,375 (440,375) NA NA NA
412300 GATE RECEIPTS 0 0 210 44,351 0 44,351 (44,351) NA NA NA
413100 TUITION FROM INDIVIDUALS 0 0 32,385 179,828 0 179,828 (179,828) 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 3,171 16,683 0 16,683 (16,683) NA NA NA
417000 STUDENT ACTIVITIES‐CENTRALIZED 0 0 44,390 100,172 0 100,172 (100,172) NA NA NA
418000 COMMUNITY SERVICE ACTIVITIES 0 0 600 795 0 795 (795) 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 6,520 18,270 0 18,270 (18,270) NA NA NA
419950 OTHER LOCAL REVENUES 10,353,168 11,618,689 1,692,638 25,354,547 0 25,354,547 (13,735,858) ‐118.22% ‐85.43% 227.33%
419951 10% ‐ OTHER LOCAL REVENUES 412,268 412,268 51,203 422,952 0 422,952 (10,684) ‐2.59% ‐87.58% 53.89%
LOCAL REVENUES Total 10,830,924 12,111,445 1,979,938 26,973,315 0 26,973,315 (14,861,869) ‐122.71% ‐83.65% 234.06%
INTEREST 415000 INVESTMENT INCOME 0 0 0 10,728 0 10,728 (10,728) NA NA NA
INTEREST Total 0 0 0 10,728 0 10,728 (10,728) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 13,374,640 13,494,640 1,458,145 11,912,175 0 11,912,175 1,582,465 11.73% ‐89.19% 32.41%
438000 OTHER GRANTS FROM GEORGIA DOE 1,648,756 9,136,117 178,204 1,373,645 0 1,373,645 7,762,472 84.96% ‐98.05% ‐77.45%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 15,023,396 22,630,757 1,636,350 13,285,820 0 13,285,820 9,344,937 41.29% ‐92.77% ‐11.94%
FEDERAL SOURCES 443000 CAT GRANTS ‐ DIRECT FED GOVT 0 0 289,753 289,753 0 289,753 (289,753) NA NA NA
445200 OTH FED GRANTS THRU GA DOE 78,195,418 120,218,433 10,839,707 59,357,915 0 59,357,915 60,860,518 50.62% ‐90.98% ‐25.94%
445300 ALL OTHER FEDERAL GRANTS 2,941,519 3,298,074 152,018 1,311,272 0 1,311,272 1,986,802 60.24% ‐95.39% ‐40.36%
445350 CARES ACT‐ESSER 351,475,415 543,294,531 0 80,910,930 0 80,910,930 462,383,601 85.11% ‐100.00% ‐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 432,945,320 667,918,189 11,281,478 141,869,869 0 141,869,869 526,048,320 78.76% ‐98.31% ‐68.14%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,998,766 5,498,766 51,223 1,922,805 0 1,922,805 3,575,961 65.03% ‐99.07% ‐47.55%
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 4,998,766 5,498,766 51,223 1,922,805 0 1,922,805 3,575,961 65.03% ‐99.07% ‐47.55%
TOTAL REVENUE 463,798,406 708,159,157 14,948,988 184,062,537 0 184,062,537 524,096,620 74.01% ‐97.89% ‐61.01%
INSTRUCTION 511000 TEACHERS 15,983,463 22,755,609 1,323,684 10,026,985 149 10,027,135 12,728,475 55.94% ‐94.18% ‐33.90%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 16,696 10,162 172,951 0 172,951 (156,256) ‐935.90% ‐39.13% 1453.85%
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 1,083,646 493 335,103 0 335,103 748,543 69.08% ‐99.95% ‐53.61%
511800 ART ‐ MUSIC ‐ PE 36,979 65,652 3,117 23,318 0 23,318 42,334 64.48% ‐95.25% ‐46.72%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 5,135,539 6,476,072 416,558 3,385,169 0 3,385,169 3,090,904 47.73% ‐93.57% ‐21.59%
514500 INTERPRETER 396,899 329,734 33,799 246,902 0 246,902 82,832 25.12% ‐89.75% 12.32%
516100 TECHNOLOGY SPECIALIST 181,520 181,520 15,326 109,781 0 109,781 71,739 39.52% ‐91.56% ‐9.28%
516300 SCH NURSE/SPEC EDUC NURSE LPN 0 0 0 0 0 0 0 NA NA NA
516400 PHYS/OCCUP/SPEECH THERAPIST 126,712 126,712 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 3,677,914 437,309 2,969,155 0 2,969,155 708,759 19.27% ‐88.11% 21.09%
519900 OTHER SALARIES & COMPENSATION 22,353,311 68,883,804 486,475 18,123,565 0 18,123,565 50,760,239 73.69% ‐99.29% ‐60.53%
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 0 150,200 0 0 0 0 150,200 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 5,435,998 12,258,835 421,538 2,861,278 0 2,861,278 9,397,557 76.66% ‐96.56% ‐64.99%
522000 FICA 0 0 882 3,507 0 3,507 (3,507) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,033,819 14,947,932 336,688 2,866,476 0 2,866,476 12,081,456 80.82% ‐97.75% ‐71.24%
Page 11 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(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 4,539,868 92,029 1,053,578 0 1,053,578 3,486,290 76.79% ‐97.97% ‐65.19%
530000 PURCHASED PROF/TECH SERVICES 36,181,028 6,841,009 293,877 829,576 428,945 1,258,521 5,582,488 81.60% ‐95.70% ‐81.81%
532100 CONTRACTED SERV‐TEACHERS 2,008,053 10,021,382 103,626 1,574,734 64,888 1,639,622 8,381,760 83.64% ‐98.97% ‐76.43%
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 20,080 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 450,000 450,000 0 0 0 0 450,000 100.00% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 0 0 4,950 8,700 0 8,700 (8,700) NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 1,392 18,869 294 19,163 (19,163) NA NA NA
544300 RENTAL OF COMPUTER EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 0 17,912 0 17,912 (17,912) NA NA NA
553000 COMMUNICATION 502,000 1,120,439 7,756 7,862 1,000 8,862 1,111,577 99.21% ‐99.31% ‐98.95%
553200 COMMUNICATION‐WEB SUBSCRPT/L 6,838,606 9,968,872 250,519 5,839,887 365,017 6,204,904 3,763,968 37.76% ‐97.49% ‐12.13%
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 428,626 151,667 13,380 67,448 1,276 68,724 82,942 54.69% ‐91.18% ‐33.29%
559500 OTHER PURCHASED SERVICES 28,000 0 24,015 143,975 0 143,975 (143,975) NA NA NA
561000 SUPPLIES 14,327,017 8,883,813 419,407 3,288,262 483,286 3,771,548 5,112,265 57.55% ‐95.28% ‐44.48%
561099 SURPLUS 4,313,026 4,044,787 0 112,500 1,520 114,020 3,930,768 97.18% ‐100.00% ‐95.83%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 299,783 532,891 21,655 198,777 11,416 210,192 322,699 60.56% ‐95.94% ‐44.05%
561200 COMPUTER SOFTWARE 689,466 409,005 695 62,450 4,776 67,226 341,779 83.56% ‐99.83% ‐77.10%
561500 EXPENDABLE EQUIPMENT 1,581,071 6,744,158 222,064 1,461,263 448,338 1,909,602 4,834,556 71.69% ‐96.71% ‐67.50%
561600 EXPENDABLE COMPUTER EQUIPMEN 1,345,466 39,512,110 1,314,888 3,021,236 8,881,501 11,902,737 27,609,373 69.88% ‐96.67% ‐88.53%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 5,900 4,701,426 0 3,593,803 1,980 3,595,783 1,105,642 23.52% ‐100.00% 14.66%
564100 TEXTBOOKS ‐ PRINTED 11,352,784 24,020,701 (626) 14,024,998 2,678 14,027,677 9,993,024 41.60% ‐100.00% ‐12.42%
564200 BOOKS (OTHER THAN TEXTBOOKS) 410,512 3,230,065 69,008 354,608 44,616 399,224 2,830,841 87.64% ‐97.86% ‐83.53%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 494,768 361,816 0 65,838 7,948 73,786 288,030 79.61% ‐100.00% ‐72.71%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 100,042 0 289,480 66,420 355,900 (255,858) ‐255.75% ‐100.00% 334.04%
581000 DUES AND FEES 117,434 44,703 77,545 811,479 5,166 816,645 (771,942) ‐1726.83% 73.47% 2622.90%
589000 OTHER EXPENDITURES 0 0 233,138 1,413,881 2,514 1,416,394 (1,416,394) NA NA NA
INSTRUCTION Total 137,107,723 256,823,232 6,635,348 79,447,740 10,823,727 90,271,467 166,551,765 64.85% ‐97.42% ‐53.60%
PUPIL SERVICES 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 1,643 400 4,915 0 4,915 (3,273) ‐199.24% ‐75.65% 348.86%
511600 PROF DEVELOPMENT STIPENDS 0 1,960 0 252,000 0 252,000 (250,040) ‐12757.14% ‐100.00% 19185.71%
514000 AIDES AND PARAPROFESSIONALS 0 0 36,005 243,128 0 243,128 (243,128) 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 46,423 0 46,423 31,087 40.11% ‐91.68% ‐10.16%
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 90,569 676,662 0 676,662 358,445 34.63% ‐91.25% ‐1.94%
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 32,583 0 0 0 0 32,583 100.00% ‐100.00% ‐100.00%
517600 SCHOOL SOCIAL WORKER 129,819 126,717 20,777 111,954 0 111,954 14,763 11.65% ‐83.60% 32.52%
517700 FAMILY SERVICES/PARENT COORD 1,261,977 1,428,239 73,326 643,055 0 643,055 785,184 54.98% ‐94.87% ‐32.46%
517900 REHABILITATION COUNSELOR 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 274,170 16,000 31,778 215,091 0 215,091 (199,091) ‐1244.32% 98.61% 1916.48%
519100 OTHER ADMINISTRATIVE PERSONNE 378,685 4,108,886 237,592 657,226 0 657,226 3,451,660 84.00% ‐94.22% ‐76.01%
519900 OTHER SALARIES & COMPENSATION 3,397,116 19,089,322 1,035,045 9,101,382 0 9,101,382 9,987,941 52.32% ‐94.58% ‐28.48%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
520000 EMPLOYEE BENEFITS 0 13,964 0 0 0 0 13,964 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 922,501 2,732,926 291,508 1,714,726 0 1,714,726 1,018,200 37.26% ‐89.33% ‐5.89%
522000 FICA 0 0 2,184 10,243 0 10,243 (10,243) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 832,211 3,373,374 278,816 1,837,294 0 1,837,294 1,536,080 45.54% ‐91.73% ‐18.30%
Page 12 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(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 175,155 913,989 51,985 408,279 0 408,279 505,710 55.33% ‐94.31% ‐32.99%
530000 PURCHASED PROF/TECH SERVICES 32,393,179 21,393,273 529,300 2,722,954 1,819,983 4,542,937 16,850,335 78.76% ‐97.53% ‐80.91%
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 95,622 5,883 51,658 9,732 61,390 34,232 35.80% ‐93.85% ‐18.97%
553200 COMMUNICATION‐WEB SUBSCRPT/L 1,564,320 2,817,131 0 971,405 123,081 1,094,485 1,722,646 61.15% ‐100.00% ‐48.28%
558000 TRAVEL ‐ EMPLOYEES 36,500 54,285 691 3,207 0 3,207 51,078 94.09% ‐98.73% ‐91.14%
559500 OTHER PURCHASED SERVICES 8,000 13,000 0 0 0 0 13,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 619,061 1,802,008 123,226 699,649 47,341 746,990 1,055,018 58.55% ‐93.16% ‐41.76%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,260 9,250 0 6,209 321 6,531 2,719 29.40% ‐100.00% 0.69%
561200 COMPUTER SOFTWARE 4,742 6,000 0 12,000 350 12,350 (6,350) ‐105.83% ‐100.00% 200.00%
561500 EXPENDABLE EQUIPMENT 72,348 634,267 2,199 106,166 1,954 108,120 526,147 82.95% ‐99.65% ‐74.89%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,034 180,230 4,891 58,962 8,299 67,261 112,969 62.68% ‐97.29% ‐50.93%
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) 95,116 121,651 3,722 31,991 5,021 37,013 84,638 69.57% ‐96.94% ‐60.55%
571500 LAND IMPROVEMENTS 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 30,380 0 0 0 0 30,380 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 100,000 0 0 0 0 100,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 10,600 28,725 3,548 9,218 1,423 10,641 18,084 62.96% ‐87.65% ‐51.86%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 43,357,828 60,371,446 2,829,891 20,724,466 2,017,506 22,741,971 37,629,475 62.33% ‐95.31% ‐48.51%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 2,540 180 8,628 0 8,628 (6,087) ‐239.62% ‐92.91% 409.44%
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 0 24,240 0 24,240 (16,490) ‐212.77% ‐100.00% 369.16%
514200 SALARY OF CLERICAL STAFF 87,606 53,871 7,411 64,845 0 64,845 (10,974) ‐20.37% ‐86.24% 80.56%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 368,917 343,039 29,701 275,754 0 275,754 67,285 19.61% ‐91.34% 20.58%
519100 OTHER ADMINISTRATIVE PERSONNE 145,391 138,267 96,775 447,118 0 447,118 (308,851) ‐223.37% ‐30.01% 385.06%
519900 OTHER SALARIES & COMPENSATION 0 951,181 0 139,500 0 139,500 811,681 85.33% ‐100.00% ‐78.00%
519910 EXTRA ACTIVITY SALARIES 0 0 0 1,650 0 1,650 (1,650) NA NA NA
520000 EMPLOYEE BENEFITS 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 60,750 90,450 15,706 73,863 0 73,863 16,587 18.34% ‐82.64% 22.49%
522000 FICA 0 0 1,491 6,798 0 6,798 (6,798) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 85,108 82,288 22,442 124,921 0 124,921 (42,632) ‐51.81% ‐72.73% 127.71%
529000 OTHER EMPLOYEE BENEFITS 24,495 51,554 2,852 39,738 0 39,738 11,816 22.92% ‐94.47% 15.62%
530000 PURCHASED PROF/TECH SERVICES 26,915,378 1,275,971 0 91,795 0 91,795 1,184,176 92.81% ‐100.00% ‐89.21%
530001 ARCHITECT/ENGINEER 0 0 0 0 0 0 0 NA NA NA
530003 OTHER COST‐PROFESSIONAL TECH 0 0 0 0 0 0 0 NA NA NA
532100 CONTRACTED SERV‐TEACHERS 45,000 2,000 0 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 9,881 13,315 1,312,671 99.00% ‐100.00% ‐99.61%
558000 TRAVEL ‐ EMPLOYEES 80,557 66,466 1,002 9,730 0 9,730 56,736 85.36% ‐98.49% ‐78.04%
559500 OTHER PURCHASED SERVICES 26,566 33,766 0 6,700 0 6,700 27,066 80.16% ‐100.00% ‐70.24%
561000 SUPPLIES 287,024 351,954 13,226 139,900 17,253 157,153 194,801 55.35% ‐96.24% ‐40.38%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 23,053 10,383 0 302 0 302 10,081 97.09% ‐100.00% ‐95.63%
561200 COMPUTER SOFTWARE 320,231 319,661 2,650 4,388 0 4,388 315,274 98.63% ‐99.17% ‐97.94%
561500 EXPENDABLE EQUIPMENT 35,300 90,818 4,498 46,879 7,013 53,892 36,926 40.66% ‐95.05% ‐22.57%
561600 EXPENDABLE COMPUTER EQUIPMEN 42,624 48,451 0 47,288 0 47,288 1,163 2.40% ‐100.00% 46.40%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 8,100 28,684 0 6,100 0 6,100 22,584 78.73% ‐100.00% ‐68.10%
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 38,635 4,100 14,678 4,135 18,813 19,822 51.31% ‐89.39% ‐43.01%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
Page 13 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(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 5,321,216 202,033 1,583,337 38,282 1,621,619 3,699,597 69.53% ‐96.20% ‐55.37%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 31,430 6,780 20,720 0 20,720 10,710 34.08% ‐78.43% ‐1.11%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 64,325 0 4,080 0 4,080 60,245 93.66% ‐100.00% ‐90.49%
511600 PROF DEVELOPMENT STIPENDS 204,226 8,463,875 42,488 935,240 0 935,240 7,528,635 88.95% ‐99.50% ‐83.43%
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 15,492,756 1,411,161 9,644,098 0 9,644,098 5,848,658 37.75% ‐90.89% ‐6.63%
519900 OTHER SALARIES & COMPENSATION 1,890,000 2,750,479 0 343,289 0 343,289 2,407,189 87.52% ‐100.00% ‐81.28%
520000 EMPLOYEE BENEFITS 0 147,274 0 0 0 0 147,274 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 2,092,500 3,250,790 274,039 1,800,577 0 1,800,577 1,450,213 44.61% ‐91.57% ‐16.92%
522000 FICA 0 0 6,123 30,861 0 30,861 (30,861) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,661,890 3,204,062 279,806 1,891,701 0 1,891,701 1,312,361 40.96% ‐91.27% ‐11.44%
529000 OTHER EMPLOYEE BENEFITS 407,820 1,688,016 44,150 355,035 0 355,035 1,332,981 78.97% ‐97.38% ‐68.45%
530000 PURCHASED PROF/TECH SERVICES 27,585,068 5,359,255 70,851 880,848 499,957 1,380,805 3,978,450 74.24% ‐98.68% ‐75.35%
532100 CONTRACTED SERV‐TEACHERS 0 98,040 0 62,390 700 63,090 34,950 35.65% ‐100.00% ‐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 2,008,163 (11,000) 6,817 0 6,817 2,001,346 99.66% ‐100.55% ‐99.49%
553400 SBITA greater than 12 months 0 15,000 0 10,875 0 10,875 4,125 27.50% ‐100.00% 8.75%
558000 TRAVEL ‐ EMPLOYEES 157,007 1,507,224 81,626 323,438 19,225 342,662 1,164,561 77.27% ‐94.58% ‐67.81%
559500 OTHER PURCHASED SERVICES 0 40,598 0 0 0 0 40,598 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 174,720 804,911 6,105 133,569 16,741 150,311 654,600 81.33% ‐99.24% ‐75.11%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 36,359 25,080 0 308 0 308 24,773 98.77% ‐100.00% ‐98.16%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 2,400 723,663 0 375 290 665 722,998 99.91% ‐100.00% ‐99.92%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,840 413,129 1,140 169,849 106,360 276,208 136,920 33.14% ‐99.72% ‐38.33%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 396,391 4,161,435 3,695 79,892 17,661 97,553 4,063,882 97.66% ‐99.91% ‐97.12%
581000 DUES AND FEES 2,317,452 3,334,515 73,467 240,710 20,139 260,849 3,073,666 92.18% ‐97.80% ‐89.17%
589000 OTHER EXPENDITURES 0 65,982 0 0 0 0 65,982 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 51,428,026 53,795,079 2,290,430 17,093,133 681,073 17,774,206 36,020,873 66.96% ‐95.74% ‐52.34%
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 63,184 1,817 27,677 17,213 44,890 18,294 28.95% ‐97.12% ‐34.29%
EDUCATIONAL MEDIA SERVICES Total 2,893,575 3,158,766 1,817 278,068 17,213 295,281 2,863,485 90.65% ‐99.94% ‐86.80%
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 24,226 0 24,226 (24,226) NA NA NA
514200 SALARY OF CLERICAL STAFF 55,936 126,424 17,950 146,641 0 146,641 (20,217) ‐15.99% ‐85.80% 73.99%
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 256,511 249,790 65,421 559,440 0 559,440 (309,650) ‐123.96% ‐73.81% 235.95%
519100 OTHER ADMINISTRATIVE PERSONNE 2,410,600 1,459,924 146,455 1,627,138 0 1,627,138 (167,215) ‐11.45% ‐89.97% 67.18%
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 354,375 314,344 34,415 298,719 0 298,719 15,625 4.97% ‐89.05% 42.54%
522000 FICA 0 0 3,147 20,362 0 20,362 (20,362) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 532,854 426,063 45,899 509,884 0 509,884 (83,820) ‐19.67% ‐89.23% 79.51%
529000 OTHER EMPLOYEE BENEFITS 106,766 205,911 5,073 67,347 0 67,347 138,564 67.29% ‐97.54% ‐50.94%
530000 PURCHASED PROF/TECH SERVICES (5,635,750) 639,466 88,161 269,855 11,249 281,104 358,363 56.04% ‐86.21% ‐36.70%
531000 CONTRACTED SERVICE ‐ADMIN 0 0 0 0 0 0 0 NA NA NA
Page 14 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(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 0 442 0 442 9,558 95.58% ‐100.00% ‐93.37%
553200 COMMUNICATION‐WEB SUBSCRPT/L 5,000 4,000 0 0 0 0 4,000 100.00% ‐100.00% ‐100.00%
553400 SBITA greater than 12 months 0 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 14,300 58,000 6,860 18,871 0 18,871 39,129 67.46% ‐88.17% ‐51.20%
561000 SUPPLIES 4,128,638 187,176 5,435 21,435 683 22,118 165,059 88.18% ‐97.10% ‐82.82%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 2,500 5,400 179 277 0 277 5,123 94.87% ‐96.69% ‐92.31%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 56,000 65,505 63 1,868 0 1,868 63,637 97.15% ‐99.90% ‐95.72%
561600 EXPENDABLE COMPUTER EQUIPMEN 95,852 242,620 2,310 27,015 2,230 29,245 213,375 87.95% ‐99.05% ‐83.30%
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 1,902 3,868 0 3,868 24,132 86.19% ‐93.21% ‐79.28%
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
FEDERAL GRANT ADMINISTRATION Total 3,593,157 5,652,205 426,843 3,649,387 14,162 3,663,549 1,988,656 35.18% ‐92.45% ‐3.15%
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 75,818 0 75,818 24,209 24.20% ‐92.23% 13.70%
519000 OTHER MANAGEMENT PERSONNEL 0 62,607 6,660 6,660 0 6,660 55,946 89.36% ‐89.36% ‐84.04%
519100 OTHER ADMINISTRATIVE PERSONNE 537,900 757,325 94,629 869,319 0 869,319 (111,994) ‐14.79% ‐87.50% 72.18%
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 16,610 158,330 0 158,330 42,850 21.30% ‐91.74% 18.05%
522000 FICA 0 0 1,518 9,183 0 9,183 (9,183) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 112,715 144,911 21,791 198,242 0 198,242 (53,331) ‐36.80% ‐84.96% 105.20%
529000 OTHER EMPLOYEE BENEFITS 62,035 125,573 1,460 30,783 0 30,783 94,790 75.49% ‐98.84% ‐63.23%
530000 PURCHASED PROF/TECH SERVICES 26,178,145 828,211 21,305 35,508 0 35,508 792,703 95.71% ‐97.43% ‐93.57%
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 2,516 3,351 1,453 4,804 36,586 88.39% ‐93.92% ‐87.86%
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 52,376,286 50,880,512 174,263 5,938,193 2,892 5,941,084 44,939,428 88.32% ‐99.66% ‐82.49%
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 13,622 126,313 0 126,313 12,766 9.18% ‐90.21% 36.23%
514800 ACCOUNTANT 0 0 14,301 157,739 0 157,739 (157,739) 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 57,085 0 57,085 3,515 5.80% ‐86.20% 41.30%
522000 FICA 0 0 301 2,028 0 2,028 (2,028) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 32,126 21,960 5,579 46,484 0 46,484 (24,524) ‐111.67% ‐74.59% 217.51%
529000 OTHER EMPLOYEE BENEFITS 44,011 149,270 883 47,581 0 47,581 101,688 68.12% ‐99.41% ‐52.19%
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 0 197 0 197 (197) 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%
Page 15 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(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
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
SCHOOL ADMINISTRATION Total 27,958,823 6,381,529 43,051 1,944,760 0 1,944,760 4,436,769 69.53% ‐99.33% ‐54.29%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514800 ACCOUNTANT 0 0 7,867 55,470 0 55,470 (55,470) 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 26,102,645 567,920 0 0 0 0 567,920 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 0 6,955 270 1,297 0 1,297 5,658 81.35% ‐96.12% ‐72.03%
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 26,102,645 840,426 8,137 274,983 0 274,983 565,444 67.28% ‐99.03% ‐50.92%
MAINTENANCE AND OPERATION OF PLANT SERVICES 518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 0 6,850 0 0 0 0 6,850 100.00% ‐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 2,685,557 0 2,685,557 4,938,235 64.77% ‐100.00% ‐47.16%
519910 EXTRA ACTIVITY SALARIES 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 64,766 339,492 0 161,709 0 161,709 177,783 52.37% ‐100.00% ‐28.55%
530000 PURCHASED PROF/TECH SERVICES 27,373,820 5,760,956 301,774 392,000 1,412,580 1,804,580 3,956,375 68.68% ‐94.76% ‐89.79%
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 1,759 0 1,759 (1,759) 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 29,640,957 818 11,952 3,029 14,981 29,625,976 99.95% ‐100.00% ‐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 3,553,040 256 757 1,172 1,929 3,551,111 99.95% ‐99.99% ‐99.97%
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 76,521 76,521 2,479 3.14% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 5,401,005 0 153,188 0 153,188 5,247,817 97.16% ‐100.00% ‐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 0 0 0 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 64,499,846 302,848 3,467,016 1,493,301 4,960,317 59,539,529 92.31% ‐99.53% ‐91.94%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 697,823 110,222 283,072 72,328 355,400 342,424 49.07% ‐84.20% ‐39.15%
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
Page 16 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(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
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
522000 FICA 0 0 5 5 0 5 (5) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 34,450 275,094 1 114,613 0 114,613 160,482 58.34% ‐100.00% ‐37.51%
530000 PURCHASED PROF/TECH SERVICES 26,125,645 23,566 0 0 168 168 23,398 99.29% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
551900 STUD TRANSP PURCHASED‐OTH SRC 79,000 10,000 462 4,177 2,038 6,215 3,785 37.85% ‐95.38% ‐37.34%
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 56,000 0 9,840 0 9,840 46,160 82.43% ‐100.00% ‐73.64%
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 125,746 424,860 63,294 182,590 37,120 219,709 205,151 48.29% ‐85.10% ‐35.54%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 20,653,718 477,728 1,654,791 3,107,824 4,762,614 15,891,104 76.94% ‐97.69% ‐87.98%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 27,778,643 26,464,511 651,712 3,866,711 3,219,477 7,086,188 19,378,323 73.22% ‐97.54% ‐78.08%
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 276,416 169,101 126,902 439,423 0 439,423 (270,322) ‐159.86% ‐24.96% 289.79%
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 17,805 44,305 0 44,305 16,867 27.57% ‐70.89% 8.64%
522000 FICA 0 0 1,769 5,076 0 5,076 (5,076) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 55,228 48,094 26,956 92,564 0 92,564 (44,469) ‐92.46% ‐43.95% 188.69%
529000 OTHER EMPLOYEE BENEFITS 7,325 49,059 1,842 19,050 0 19,050 30,008 61.17% ‐96.24% ‐41.75%
530000 PURCHASED PROF/TECH SERVICES 26,298,445 3,089,362 162,675 162,675 4,282 166,957 2,922,405 94.60% ‐94.73% ‐92.10%
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 47,500 595 2,222 0 2,222 45,278 95.32% ‐98.75% ‐92.98%
561000 SUPPLIES 209,500 185,000 405 667 10,294 10,961 174,039 94.07% ‐99.78% ‐99.46%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 27,100 447 447 3,807 4,254 22,846 84.30% ‐98.35% ‐97.53%
561500 EXPENDABLE EQUIPMENT 95,000 79,798 140 349 1,298 1,647 78,151 97.94% ‐99.82% ‐99.34%
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 5,673,211 339,536 1,261,188 19,681 1,280,869 4,392,341 77.42% ‐94.02% ‐66.65%
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 31,850 253,338 0 253,338 206,803 44.94% ‐93.08% ‐17.42%
521000 STATE HEALTH INSURANCE 0 0 1,580 6,274 0 6,274 (6,274) NA NA NA
522000 FICA 0 0 136 614 0 614 (614) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 1,080 1,080 0 1,080 (1,080) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 73,994 1,248 11,795 0 11,795 62,199 84.06% ‐98.31% ‐76.09%
530000 PURCHASED PROF/TECH SERVICES 10,000 10,000 427 427 0 427 9,573 95.73% ‐95.73% ‐93.60%
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 0 0 0 NA NA NA
561000 SUPPLIES 12,000 7,000 689 1,174 0 1,174 5,826 83.22% ‐90.15% ‐74.84%
Page 17 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(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
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 0 318,799 1,400 1,400 3,016 4,416 314,383 98.61% ‐99.56% ‐99.34%
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 4,205 0 0 0 0 4,205 100.00% ‐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 26,500 647,418 38,410 276,101 3,016 279,117 368,301 56.89% ‐94.07% ‐36.03%
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 26,102,645 452,578 10,652 91,209 0 91,209 361,368 79.85% ‐97.65% ‐69.77%
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 21,745,913 10,652 1,314,183 0 1,314,183 20,431,731 93.96% ‐99.95% ‐90.93%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 1,755 1,755 0 1,755 (1,755) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 25 25 0 25 (25) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 430,000 645,000 178,655 609,450 11,013 620,463 24,537 3.80% ‐72.30% 41.73%
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 0 228 1,773 88.63% ‐100.00% ‐82.94%
530400 AWARDS & PRINTING/BINDING‐ATH 20,000 19,000 674 12,253 3,464 15,716 3,284 17.28% ‐96.45% ‐3.27%
530500 ATHLETIC EVENT STAFF 128,000 597,000 67,905 571,370 0 571,370 25,630 4.29% ‐88.63% 43.56%
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 2,039 10,635 663 11,298 1,602 12.42% ‐84.20% 23.67%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 45,000 20,000 448 12,387 240 12,627 7,373 36.87% ‐97.76% ‐7.10%
558200 PLAYOFF PAYOUT 30,000 55,000 1,480 40,501 7,817 48,318 6,682 12.15% ‐97.31% 10.46%
561000 SUPPLIES 126,082 38,782 5,002 25,578 11,007 36,584 2,198 5.67% ‐87.10% ‐1.07%
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 57,100 784 39,794 16,364 56,158 942 1.65% ‐98.63% 4.54%
561510 ATHLETICS UNIFORMS 350,000 370,000 7,103 338,896 30,023 368,918 1,082 0.29% ‐98.08% 37.39%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 350,000 509,000 30,599 481,314 25,092 506,406 2,594 0.51% ‐93.99% 41.84%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 175,000 19,000 0 18,278 560 18,838 162 0.85% ‐100.00% 44.30%
581000 DUES AND FEES 60,000 60,300 250 57,231 1,390 58,621 1,679 2.78% ‐99.59% 42.37%
581300 ATHLETICS‐HOTEL 40,000 53,000 100 43,773 0 43,773 9,227 17.41% ‐99.81% 23.88%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS Total 1,897,082 2,467,082 296,820 2,272,368 107,632 2,379,999 87,083 3.53% ‐87.97% 38.16%
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 1,259,799 0 682,910 0 682,910 576,889 45.79% ‐100.00% ‐18.69%
530001 ARCHITECT/ENGINEER 5,790,672 3,738,475 0 193,896 224,022 417,918 3,320,557 88.82% ‐100.00% ‐92.22%
Page 18 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(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
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 131,288,412 2,319,660 11,974,837 3,096,144 15,070,982 116,217,430 88.52% ‐98.23% ‐86.32%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 4,488,000 4,614,424 0 0 0 0 4,614,424 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 158,786,775 140,901,109 2,319,660 12,851,643 3,320,166 16,171,809 124,729,300 88.52% ‐98.35% ‐86.32%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 891,245 891,245 51,203 422,952 0 422,952 468,293 52.54% ‐94.25% ‐28.82%
599000 OTHER USES 0 0 1,558,813 15,023,710 0 15,023,710 (15,023,710) 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 1,610,017 15,446,662 0 15,446,662 (14,555,417) ‐1633.16% 80.65% 2499.73%
TOTAL EXPENDITURES 772,859,793 706,514,747 18,181,467 171,689,938 21,758,127 193,448,065 513,066,681 72.62% ‐97.43% ‐63.55%
Page 19 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(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 20 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(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 0 88,203,455 0 88,203,455 340,796,545 79.44% ‐100.00% ‐69.16%
412150 CLUB DUES AND FEES 0 0 324,587 1,821,480 0 1,821,480 (1,821,480) NA NA NA
412200 DONATIONS 11,000 86,573 0 84,567 0 84,567 2,006 2.32% ‐100.00% 46.52%
412250 FUNDRAISING/MISC. SALES 0 0 0 5,589,408 0 5,589,408 (5,589,408) NA NA NA
419950 OTHER LOCAL REVENUES 0 0 195,903 370,397 0 370,397 (370,397) NA NA NA
LOCAL REVENUES Total 429,011,000 429,086,573 520,490 96,069,307 0 96,069,307 333,017,266 77.61% ‐99.88% ‐66.42%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 0 18,795,464 0 18,795,464 (15,995,464) ‐571.27% ‐100.00% 906.90%
INTEREST Total 2,800,000 2,800,000 0 18,795,464 0 18,795,464 (15,995,464) ‐571.27% ‐100.00% 906.90%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 81,131 81,131 0 81,131 (81,131) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DO 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 0 0 81,131 81,131 0 81,131 (81,131) 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 431,811,000 431,886,573 601,621 114,993,507 0 114,993,507 316,893,066 73.37% ‐99.86% ‐60.06%
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) 0 565,051 1,044 566,095 (1,526,095) 158.97% ‐100.00% ‐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 0 336,238 0 336,238 623,762 64.98% ‐100.00% ‐47.46%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 5,500 5,500 0 901,580 1,044 902,624 (897,124) ‐16311.35% ‐100.00% 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 50,000 132 33,405 341 33,746 16,254 32.51% ‐99.74% 0.21%
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 81,073 132 58,519 374 58,892 22,181 27.36% ‐99.84% 8.27%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 530000 PURCHASED PROF/TECH SERVICES 0 17,000,000 413,062 1,311,298 10,170,467 11,481,765 5,518,235 32.46% ‐97.57% ‐88.43%
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 17,000,000 413,062 1,311,298 10,170,467 11,481,765 5,518,235 32.46% ‐97.57% ‐88.43%
MAINTENANCE AND OPERATION OF PLANT SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 3,408 23,099 0 23,099 (23,099) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 10,000,000 7,000,000 26,585 434,845 0 434,845 6,565,155 93.79% ‐99.62% ‐90.68%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 1,000,000 3,585 44,729 0 44,729 955,271 95.53% ‐99.64% ‐93.29%
522000 FICA 0 0 405 2,579 0 2,579 (2,579) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 1,000,000 3,981 84,463 0 84,463 915,537 91.55% ‐99.60% ‐87.33%
529000 OTHER EMPLOYEE BENEFITS 0 1,000,000 335 10,575 0 10,575 989,425 98.94% ‐99.97% ‐98.41%
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%
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 38,299 650,633 32,075 682,708 10,316,206 93.79% ‐99.65% ‐91.13%
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
Page 21 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(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
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 18,000,000 264,260 2,325,041 10,835,875 13,160,915 4,839,085 26.88% ‐98.53% ‐80.62%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 264,260 2,325,041 10,835,875 13,160,915 4,839,085 26.88% ‐98.53% ‐80.62%
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
ENTERPRISE OPERATIONS 589000 OTHER EXPENDITURES 0 0 20,514 2,996,324 0 2,996,324 (2,996,324) NA NA NA
ENTERPRISE OPERATIONS Total 0 0 20,514 2,996,324 0 2,996,324 (2,996,324) 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 (2,638,405) 547 116,732 915 117,647 (2,756,052) 104.46% ‐100.02% ‐106.64%
530001 ARCHITECT/ENGINEER 8,318,082 35,711,364 2,944,871 5,945,486 11,766,671 17,712,157 17,999,207 50.40% ‐91.75% ‐75.03%
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 694,936,550 388,565,362 4,309,403 22,825,194 71,685,478 94,510,672 294,054,690 75.68% ‐98.89% ‐91.19%
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 0 398,838 289,889 688,727 583,929 45.88% ‐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 729,323,050 461,984,646 7,254,821 29,301,139 83,742,953 113,044,092 348,940,554 75.53% ‐98.43% ‐90.49%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUN 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00% ‐100.00% ‐100.00%
TRANSFERS & OTHER OUTLAYS Total 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00% ‐100.00% ‐100.00%
DEBT SERVICE 581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
583000 INTEREST 0 0 0 120,913 0 120,913 (120,913) NA NA NA
583100 REDEMPTION OF PRINCIPAL 5,572,080 5,572,080 0 5,690,000 0 5,690,000 (117,920) ‐2.12% ‐100.00% 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 847,368,454 597,777,341 7,991,088 43,355,445 104,782,788 148,138,234 449,639,107 75.22% ‐98.66% ‐89.12%
Page 22 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(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 37,548 0 37,548 (37,548) 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 0 311 0 311 60,543,080 100.00% ‐100.00% ‐100.00%
416210 SUPPL SALES ‐ BRKF‐LUNCH PROG 0 0 0 111,717 0 111,717 (111,717) NA NA NA
416220 ADULT SALES ‐ BRKF‐LUNCH PROG 0 0 0 3,116 0 3,116 (3,116) 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 0 1,881,971 0 1,881,971 (1,375,566) ‐271.63% ‐100.00% 457.45%
LOCAL REVENUES Total 61,049,795 61,049,795 0 2,034,662 0 2,034,662 59,015,133 96.67% ‐100.00% ‐95.00%
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 0 128,380 941,783 0 941,783 (941,783) NA NA NA
STATE SOURCES Total 0 0 128,380 941,783 0 941,783 (941,783) NA NA NA
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 2,375,836 2,375,836 0 22,271,632 0 22,271,632 (19,895,796) ‐837.42% ‐100.00% 1306.13%
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 7,902,622 0 7,902,622 (3,655,230) ‐86.06% ‐100.00% 179.09%
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 0 248,006 0 248,006 251,994 50.40% ‐100.00% ‐25.60%
445131 FED SNACK REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445134 FED SNACK REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445138 FED SNACK REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
445200 OTH FED GRANTS THRU GA DOE 50,000 50,000 0 48,995 0 48,995 1,005 2.01% ‐100.00% 46.99%
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 36,015,302 0 36,015,302 (24,213,324) ‐205.16% ‐100.00% 357.74%
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 75,651,773 128,380 39,121,287 0 39,121,287 36,530,487 48.29% ‐99.83% ‐22.43%
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 91,755 0 91,755 4,923 5.09% ‐96.01% 42.36%
518400 SCHOOL NUTR PROGRAM CAFETERIA 20,215,024 20,215,024 1,355,393 11,053,492 0 11,053,492 9,161,532 45.32% ‐93.30% ‐17.98%
519000 OTHER MANAGEMENT PERSONNEL 2,038,479 2,038,479 133,572 1,252,346 0 1,252,346 786,133 38.56% ‐93.45% ‐7.85%
519100 OTHER ADMINISTRATIVE PERSONNE 178,653 178,653 0 0 0 0 178,653 100.00% ‐100.00% ‐100.00%
Page 23 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(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 10,972,969 449,804 2,878,024 0 2,878,024 8,094,945 73.77% ‐95.90% ‐60.66%
522000 FICA 0 0 2,514 16,089 0 16,089 (16,089) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,332,477 4,332,477 66,183 841,727 0 841,727 3,490,750 80.57% ‐98.47% ‐70.86%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 0 547,737 0 547,737 (547,737) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 1,272 6,204 0 6,204 (6,204) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 579,437 579,437 96,406 799,150 0 799,150 (219,713) ‐37.92% ‐83.36% 106.88%
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 300,000 295,000 0 95,627 2,961 98,588 196,412 66.58% ‐100.00% ‐51.38%
543200 REPAIR & MAINT SERVICE‐TECH 108,161 108,161 7,500 105,749 0 105,749 2,412 2.23% ‐93.07% 46.65%
544100 RENTAL OF LAND OR BUILDINGS 300,000 300,000 15,822 218,358 22,105 240,463 59,537 19.85% ‐94.73% 9.18%
544200 RENTAL OF EQUIPMENT & VEHICLES 55,000 55,000 0 16,268 18,018 34,287 20,713 37.66% ‐100.00% ‐55.63%
558000 TRAVEL ‐ EMPLOYEES 150,000 150,000 2,533 9,141 0 9,141 140,859 93.91% ‐98.31% ‐90.86%
559500 OTHER PURCHASED SERVICES 300,400 300,400 7,287 73,141 96,159 169,300 131,100 43.64% ‐97.57% ‐63.48%
561000 SUPPLIES 3,580,446 3,580,446 479,495 2,162,105 752,022 2,914,128 666,319 18.61% ‐86.61% ‐9.42%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 290,409 290,409 1 140,762 2,355 143,117 147,292 50.72% ‐100.00% ‐27.29%
561600 EXPENDABLE COMPUTER EQUIPMEN 125,000 475,000 3,643 80,232 33,450 113,682 361,318 76.07% ‐99.23% ‐74.66%
563000 PURCHASED FOOD 25,150,230 24,800,230 1,978,011 19,207,208 3,648,738 22,855,947 1,944,283 7.84% ‐92.02% 16.17%
563500 FOOD ACQUISITIONS ‐ USDA 4,628,750 4,628,750 147,282 4,244,481 359,832 4,604,313 24,437 0.53% ‐96.82% 37.55%
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 25,000 350 700 0 700 24,300 97.20% ‐98.60% ‐95.80%
588000 FEDERAL INDIRECT COST CHARGES 596,000 596,000 0 0 0 0 596,000 100.00% ‐100.00% ‐100.00%
SCHOOL NUTRITION PROGRAM Total 75,651,774 75,651,774 4,750,928 43,865,941 4,941,376 48,807,317 26,844,456 35.48% ‐93.72% ‐13.02%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUN 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 0 0 0 0 0 0 0 NA NA NA
TOTAL EXPENDITURES 75,651,774 75,651,774 4,750,928 43,865,941 4,941,376 48,807,317 26,844,456 35.48% ‐93.72% ‐13.02%
Page 24 of 24