DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(UNAUDITED)
1 10
% 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 11,660,168 838,716,105 0 838,716,105 29,283,895 3.37% ‐98.66% 15.95%
411210 OTHER SALES TAXES 15,000,000 15,000,000 411,164 3,947,207 0 3,947,207 11,052,793 73.69% ‐97.26% ‐68.42%
411900 OTHER TAXES 3,800,000 3,800,000 0 2,728,378 0 2,728,378 1,071,622 28.20% ‐100.00% ‐13.84%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 2,939,122 27,614,384 0 27,614,384 1,385,616 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 75,058 840,759 0 840,759 (65,759) 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 0 470 2,815 0 2,815 (2,815) 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 25,573 2,072,813 0 2,072,813 (277,813) 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 15,111,555 880,151,588 0 880,151,588 40,233,428 NA NA NA
INTEREST 415000 INVESTMENT INCOME 9,000,000 9,000,000 2,565,777 18,785,201 0 18,785,201 (9,785,201) NA NA NA
INTEREST Total 9,000,000 9,000,000 2,565,777 18,785,201 0 18,785,201 (9,785,201) NA NA NA
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 641,249,522 640,421,328 60,475,114 518,265,014 0 518,265,014 122,156,314 NA NA NA
431220 QBE ALLOTMENT (OPER COSTS) 40,102,852 40,102,852 3,285,445 33,276,508 0 33,276,508 6,826,344 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 11,966,474 992,742 9,569,100 0 9,569,100 2,397,374 NA NA NA
431400 QBE CONTRA ACCOUNT (DEBIT) (175,655,285) (175,655,285) (14,609,251) (146,322,202) 0 (146,322,202) (29,333,083) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DOE 4,076,113 5,531,703 177,596 13,241,096 0 13,241,096 (7,709,392) 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 50,321,646 428,029,516 0 428,029,516 96,443,198 NA NA NA
FEDERAL SOURCES 445350 CARES ACT‐ESSER 0 1,650,000 0 6,147,132 0 6,147,132 (4,497,132) NA NA NA
FEDERAL SOURCES Total 0 1,650,000 0 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 29,144 185,158 0 185,158 (185,158) NA NA NA
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
459951 SCHOOL RESTITUTION 0 0 125 (2,853) 0 (2,853) 2,853 NA NA NA
TRANSFERS AND OTHER LOCAL Total 1,433,772 1,433,772 29,269 182,305 0 182,305 1,251,467 NA NA NA
TOTAL REVENUE 1,454,678,735 1,456,941,502 68,028,246 1,333,295,741 0 1,333,295,741 123,645,760 8.49% ‐43.97% 9.82%
INSTRUCTION 511000 TEACHERS 479,212,503 479,643,062 41,644,085 346,850,068 0 346,850,068 132,792,993 27.69% ‐91.32% ‐13.22%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 170,000 1,406,192 12,655,888 0 12,655,888 (12,485,888) ‐7344.64% 727.17% 8833.57%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 48,980 440,937 0 440,937 (440,937) NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 421,614 119,904 842,575 0 842,575 (420,961) ‐99.85% ‐71.56% 139.81%
511600 PROF DEVELOPMENT STIPENDS 0 30,000 8,026 90,380 0 90,380 (60,380) ‐201.27% ‐73.25% 261.52%
511700 EXTENDED YEAR 0 10,673 0 0 0 0 10,673 100.00% ‐100.00% ‐100.00%
511800 ART ‐ MUSIC ‐ PE 0 0 3,053,745 25,148,313 0 25,148,313 (25,148,313) 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 2,230,678 19,751,827 0 19,751,827 3,919,109 16.56% ‐90.58% 0.13%
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514500 INTERPRETER 0 0 5,739 47,409 0 47,409 (47,409) NA NA NA
516100 TECHNOLOGY SPECIALIST 82,214 82,214 6,943 57,045 0 57,045 25,169 30.61% ‐91.55% ‐16.74%
516400 PHYS/OCCUP/SPEECH THERAPIST 8,752,827 8,752,827 578,441 4,790,897 0 4,790,897 3,961,929 45.26% ‐93.39% ‐34.32%
517200 ELEMENTARY COUNSELOR 0 0 43,903 324,693 0 324,693 (324,693) NA NA NA
517300 SECONDARY COUNSELOR 0 0 13,477 95,193 0 95,193 (95,193) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION (15,841,318) (20,008,729) 725 11,647 0 11,647 (20,020,377) 100.06% ‐100.00% ‐100.07%
519910 EXTRA ACTIVITY SALARIES 0 128,000 4,226 110,707 0 110,707 17,293 13.51% ‐96.70% 3.79%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
Page 1 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(UNAUDITED)
1 10
% 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 100,627,785 100,666,265 8,885,476 69,790,646 0 69,790,646 30,875,619 30.67% ‐91.17% ‐16.81%
522000 FICA 0 0 1,732 12,076 0 12,076 (12,076) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 103,811,222 103,946,573 7,708,540 62,856,802 0 62,856,802 41,089,771 39.53% ‐92.58% ‐27.44%
525000 UNEMPLOYMENT COMPENSATION 438 438 0 5,769 0 5,769 (5,332) ‐1218.66% ‐100.00% 1482.39%
526000 WORKMEN COMPENSATION‐CLAIMS 0 8,676,988 600,981 6,912,213 0 6,912,213 1,764,775 20.34% ‐93.07% ‐4.41%
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 2,022 0 2,022 (2,022) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 19,205,365 19,211,924 5,631,421 45,880,285 0 45,880,285 (26,668,362) ‐138.81% ‐70.69% 186.57%
530000 PURCHASED PROF/TECH SERVICES 9,501,802 9,508,046 655,977 6,588,508 622,699 7,211,206 2,296,840 24.16% ‐93.10% ‐16.85%
530010 PURCHASED SERVICES‐OTHER FEES 1,994,072 1,724,454 0 1,418,242 0 1,418,242 306,212 17.76% ‐100.00% ‐1.31%
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 590,029 587,492 1,355 44,913 21,580 66,494 520,999 88.68% ‐99.77% ‐90.83%
544100 RENTAL OF LAND OR BUILDINGS 43,238 76,773 0 42,558 5,642 48,200 28,573 37.22% ‐100.00% ‐33.48%
544200 RENTAL OF EQUIPMENT & VEHICLES 88,527 73,542 828 45,201 3,310 48,511 25,031 34.04% ‐98.87% ‐26.24%
553000 COMMUNICATION 30,330 30,933 0 45 892 937 29,997 96.97% ‐100.00% ‐99.83%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 2,893,215 4,218,188 103,545 1,417,469 766,312 2,183,781 2,034,407 48.23% ‐97.55% ‐59.68%
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 885,684 975,583 35,584 310,838 2,308 313,145 662,438 67.90% ‐96.35% ‐61.77%
559300 PAYMENTS FOR PASS THRU FUNDS 0 1,242,297 103,525 1,000,739 0 1,000,739 241,558 19.44% ‐91.67% ‐3.33%
559400 PAYMENTS TO CHARTER SCHOOLS 53,731,439 53,731,439 5,255,714 55,059,864 0 55,059,864 (1,328,426) ‐2.47% ‐90.22% 22.97%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 5,970,071 5,543,627 307,558 2,939,089 993,690 3,932,779 1,610,848 29.06% ‐94.45% ‐36.38%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 153,150 277,540 7,045 91,342 27,101 118,443 159,097 57.32% ‐97.46% ‐60.51%
561200 COMPUTER SOFTWARE 6,411,641 4,324,208 100,184 4,148,143 17,526 4,165,669 158,540 3.67% ‐97.68% 15.11%
561500 EXPENDABLE EQUIPMENT 2,312,322 3,028,295 247,168 1,402,551 700,854 2,103,406 924,889 30.54% ‐91.84% ‐44.42%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 445,095 1,268,927 73,831 1,007,077 389,131 1,396,208 (127,281) ‐10.03% ‐94.18% ‐4.76%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564000 DIGITAL/ELECTRONIC TEXTBOOKS 640,342 7,396,703 333 6,449,400 29,420 6,478,820 917,883 12.41% ‐100.00% 4.63%
564100 TEXTBOOKS ‐ PRINTED 14,157,245 6,893,174 344,789 2,748,046 493,563 3,241,608 3,651,566 52.97% ‐95.00% ‐52.16%
564200 BOOKS (OTHER THAN TEXTBOOKS) 41,850 169,664 27,723 69,849 55,236 125,085 44,579 26.27% ‐83.66% ‐50.60%
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 1,509,120 509,751 5,300 26,787 71,666 98,453 411,299 80.69% ‐98.96% ‐93.69%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 844,881 1,066,870 18,276 676,371 62,477 738,849 328,021 30.75% ‐98.29% ‐23.92%
589000 OTHER EXPENDITURES 1,778,301 1,575,377 0 0 0 0 1,575,377 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 823,739,510 829,642,167 79,282,234 682,164,422 4,263,407 686,427,829 143,214,338 17.26% ‐90.44% ‐1.33%
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 1,110 18,728 0 18,728 75,864 80.20% ‐98.83% ‐76.24%
514200 SALARY OF CLERICAL STAFF 2,555,776 2,555,776 176,472 1,840,626 0 1,840,626 715,150 27.98% ‐93.10% ‐13.58%
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 82,161 758,145 0 758,145 48,067 5.96% ‐89.81% 12.85%
516300 SCH NURSE/SPEC EDUC NURSE LPN 6,357,733 6,357,733 467,751 4,062,229 0 4,062,229 2,295,505 36.11% ‐92.64% ‐23.33%
516400 PHYS/OCCUP/SPEECH THERAPIST 213,173 213,173 0 29,816 0 29,816 183,357 86.01% ‐100.00% ‐83.22%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 942,371 942,371 77,019 616,521 0 616,521 325,850 34.58% ‐91.83% ‐21.49%
517200 ELEMENTARY COUNSELOR 9,883,535 9,883,535 826,949 6,825,648 0 6,825,648 3,057,887 30.94% ‐91.63% ‐17.13%
517300 SECONDARY COUNSELOR 12,364,933 12,498,339 1,747,394 14,920,207 0 14,920,207 (2,421,869) ‐19.38% ‐86.02% 43.25%
517400 SCHOOL PSYCHOLOGIST 5,785,820 5,785,820 318,939 2,647,323 0 2,647,323 3,138,498 54.24% ‐94.49% ‐45.09%
Page 2 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(UNAUDITED)
1 10
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
517600 SCHOOL SOCIAL WORKER 5,091,500 5,091,500 426,604 3,545,252 0 3,545,252 1,546,248 30.37% ‐91.62% ‐16.44%
517700 FAMILY SERVICES/PARENT COORD 2,182,444 2,182,444 282,393 2,262,514 0 2,262,514 (80,070) ‐3.67% ‐87.06% 24.40%
519000 OTHER MANAGEMENT PERSONNEL 2,076,450 2,353,546 198,411 1,806,623 0 1,806,623 546,922 23.24% ‐91.57% ‐7.89%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,591,368 12,677,475 678,940 5,864,685 0 5,864,685 6,812,791 53.74% ‐94.64% ‐44.49%
519900 OTHER SALARIES & COMPENSATION 1,738,628 1,782,160 2,816 57,386 0 57,386 1,724,774 96.78% ‐99.84% ‐96.14%
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 11,068,290 936,689 7,465,352 0 7,465,352 3,602,937 32.55% ‐91.54% ‐19.06%
522000 FICA 0 64 10,123 64,725 0 64,725 (64,661) ‐100953.19% 15704.53% 121163.83%
523000 TEACHERS RETIREMENT SYSTEM 12,162,587 12,204,407 846,467 7,071,651 0 7,071,651 5,132,756 42.06% ‐93.06% ‐30.47%
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 1,636,947 159,400 1,378,750 0 1,378,750 258,197 15.77% ‐90.26% 1.07%
530000 PURCHASED PROF/TECH SERVICES 4,710,269 4,527,196 111,849 2,308,552 1,296,230 3,604,782 922,414 20.37% ‐97.53% ‐38.81%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 255,000 0 102,625 17,375 120,000 135,000 52.94% ‐100.00% ‐51.71%
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% ‐76.11%
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 0 126,732 15,000 141,732 344,068 70.83% ‐100.00% ‐68.70%
544200 RENTAL OF EQUIPMENT & VEHICLES 4,050 4,050 0 21,876 0 21,876 (17,826) ‐440.15% ‐100.00% 548.17%
544400 OTHER RENTALS 4,500 9,500 0 14,447 3,568 18,015 (8,515) ‐89.63% ‐100.00% 82.49%
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 48,299 733 16,143 25,750 41,893 6,406 13.26% ‐98.48% ‐59.89%
558000 TRAVEL ‐ EMPLOYEES 69,750 69,565 10,311 22,025 0 22,025 47,540 68.34% ‐85.18% ‐62.01%
559500 OTHER PURCHASED SERVICES 3,582 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 608,770 589,638 11,969 111,347 4,440 115,787 473,851 80.36% ‐97.97% ‐77.34%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 12,059 48,143 2,199 29,410 0 29,410 18,732 38.91% ‐95.43% ‐26.69%
561200 COMPUTER SOFTWARE 69,999 28,999 0 2,499 0 2,499 26,500 91.38% ‐100.00% ‐89.66%
561500 EXPENDABLE EQUIPMENT 3,775 16,778 270 3,841 12,717 16,558 220 1.31% ‐98.39% ‐72.53%
561600 EXPENDABLE COMPUTER EQUIPMENT 53,582 82,392 1,049 48,704 6,345 55,049 27,343 33.19% ‐98.73% ‐29.07%
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% ‐34.81%
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 78,890 1,818 31,487 172 31,659 47,231 59.87% ‐97.70% ‐52.10%
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 95,540,189 7,379,836 64,135,393 1,382,013 65,517,406 30,022,784 31.42% ‐92.28% ‐19.44%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 7,000 7,098 32,993 0 32,993 (25,993) ‐371.33% 1.39% 465.59%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 15,000 335,081 43,816 125,203 0 125,203 209,878 62.64% ‐86.92% ‐55.16%
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 19,274 183,722 0 183,722 (141,158) ‐331.64% ‐54.72% 417.97%
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,724,450 2,799,249 308,966 2,719,844 0 2,719,844 79,405 2.84% ‐88.96% 16.60%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,736,551 5,966,777 552,385 5,193,311 0 5,193,311 773,466 12.96% ‐90.74% 4.44%
519900 OTHER SALARIES & COMPENSATION 401,957 405,876 385 21,001 0 21,001 384,875 94.83% ‐99.91% ‐93.79%
519910 EXTRA ACTIVITY SALARIES 134,134 169,134 621 48,141 0 48,141 120,993 71.54% ‐99.63% ‐65.84%
521000 STATE HEALTH INSURANCE 1,134,000 1,134,000 112,047 881,746 0 881,746 252,254 22.24% ‐90.12% ‐6.69%
522000 FICA 0 0 9,733 60,014 0 60,014 (60,014) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,756,392 1,771,337 221,627 1,844,150 0 1,844,150 (72,813) ‐4.11% ‐87.49% 24.93%
529000 OTHER EMPLOYEE BENEFITS 241,387 241,387 14,047 135,638 0 135,638 105,750 43.81% ‐94.18% ‐32.57%
530000 PURCHASED PROF/TECH SERVICES 1,487,678 929,711 6,770 283,891 98,020 381,911 547,800 58.92% ‐99.27% ‐63.36%
530003 OTHER COST‐PROFESSIONAL TECH 90,000 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
4/30/2024
(UNAUDITED)
1 10
% 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
530056 PURCHASED SERVICES‐TEMPORARY 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 286,272 300,459 2,000 15,187 0 15,187 285,272 94.95% ‐99.33% ‐93.93%
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% 20.00%
553000 COMMUNICATION 5,175 4,327 0 125 0 125 4,202 97.12% ‐100.00% ‐96.54%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,110,000 1,299,759 0 1,159,236 0 1,159,236 140,523 10.81% ‐100.00% 7.03%
558000 TRAVEL ‐ EMPLOYEES 299,500 401,293 8,999 89,204 280 89,484 311,808 77.70% ‐97.76% ‐73.32%
561000 SUPPLIES 257,514 507,883 36,575 147,450 47,848 195,298 312,584 61.55% ‐92.80% ‐65.16%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 55,323 124,904 5,026 42,993 18,754 61,747 63,157 50.56% ‐95.98% ‐58.70%
561200 COMPUTER SOFTWARE 0 22,000 0 0 21,520 21,520 480 2.18% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 673,279 625,233 8,044 304,847 41,897 346,743 278,490 44.54% ‐98.71% ‐41.49%
561600 EXPENDABLE COMPUTER EQUIPMENT 17,958 109,370 14,282 25,919 8,788 34,707 74,663 68.27% ‐86.94% ‐71.56%
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 48,802 103,144 0 45,683 8,441 54,124 49,020 47.53% ‐100.00% ‐46.85%
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 88,615 130 24,952 99 25,051 63,564 71.73% ‐99.85% ‐66.21%
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 18,458,802 1,371,824 13,386,327 245,647 13,631,974 4,826,828 26.15% ‐92.57% ‐12.98%
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% ‐98.35%
530000 PURCHASED PROF/TECH SERVICES 41,940 36,662 1,928 15,403 11,947 27,350 9,312 25.40% ‐94.74% ‐49.58%
544100 RENTAL OF LAND OR BUILDINGS 0 14,600 0 14,600 0 14,600 0 0.00% ‐100.00% 20.00%
558000 TRAVEL ‐ EMPLOYEES 18,500 24,500 2,940 10,118 0 10,118 14,382 58.70% ‐88.00% ‐50.44%
561000 SUPPLIES 3,375 5,619 1,089 1,089 0 1,089 4,530 80.62% ‐80.62% ‐76.74%
564200 BOOKS (OTHER THAN TEXTBOOKS) 22,943 19,757 0 6,522 0 6,522 13,235 66.99% ‐100.00% ‐60.39%
581000 DUES AND FEES 9,000 10,860 910 6,290 1,115 7,405 3,455 31.81% ‐91.62% ‐30.50%
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 1,058,127 6,867 54,638 13,062 67,700 990,428 93.60% ‐99.35% ‐93.80%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 138,375 138,375 11,730 119,699 0 119,699 18,676 13.50% ‐91.52% 3.80%
516500 LIBRARIAN/MEDIA SPECIALIST 10,418,429 10,418,429 858,926 7,143,877 0 7,143,877 3,274,553 31.43% ‐91.76% ‐17.72%
519000 OTHER MANAGEMENT PERSONNEL 0 6,925 0 6,925 0 6,925 0 0.00% ‐100.00% 20.00%
519900 OTHER SALARIES & COMPENSATION 357,496 358,082 0 0 0 0 358,082 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,728,000 1,728,000 171,450 1,376,715 0 1,376,715 351,285 20.33% ‐90.08% ‐4.39%
522000 FICA 0 0 570 3,592 0 3,592 (3,592) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,178,683 2,178,683 170,542 1,386,481 0 1,386,481 792,202 36.36% ‐92.17% ‐23.63%
525000 UNEMPLOYMENT COMPENSATION 938 938 0 0 0 0 938 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 289,213 289,243 35,015 296,424 0 296,424 (7,181) ‐2.48% ‐87.89% 22.98%
530000 PURCHASED PROF/TECH SERVICES 353,426 288,816 4,974 224,837 20,909 245,745 43,071 14.91% ‐98.28% ‐6.58%
553000 COMMUNICATION 540 213 0 102 0 102 111 52.07% ‐100.00% ‐42.48%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 224,490 7,553 213,552 3,448 216,999 7,490 3.34% ‐96.64% 14.15%
558000 TRAVEL ‐ EMPLOYEES 12,025 12,338 67 3,395 0 3,395 8,943 72.49% ‐99.46% ‐66.98%
561000 SUPPLIES 1,182,926 351,513 30,656 255,009 16,515 271,524 79,989 22.76% ‐91.28% ‐12.94%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 13,975 1,898 12,046 225 12,271 1,704 12.20% ‐86.42% 3.44%
561500 EXPENDABLE EQUIPMENT 4,050 23,691 5,989 21,532 0 21,532 2,159 9.11% ‐74.72% 9.06%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 17,239 993 13,097 2,529 15,626 1,613 9.36% ‐94.24% ‐8.83%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 3,303 0 1,339 1,639 2,978 325 9.84% ‐100.00% ‐51.35%
564200 BOOKS (OTHER THAN TEXTBOOKS) 100,586 745,993 38,193 574,059 57,131 631,190 114,803 15.39% ‐94.88% ‐7.66%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 39,600 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 1,980 215 215 215 0 215 0 0.00% 0.00% 20.00%
EDUCATIONAL MEDIA SERVICES Total 16,806,267 16,800,461 1,338,771 11,652,894 102,395 11,755,290 5,045,172 30.03% ‐92.03% ‐16.77%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 132,480 113,480 12,075 134,925 0 134,925 (21,445) ‐18.90% ‐89.36% 42.68%
Page 4 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(UNAUDITED)
1 10
% 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
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 344,500 344,500 27,083 314,421 0 314,421 30,079 8.73% ‐92.14% 9.52%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,340,519 2,340,519 338,940 3,323,495 0 3,323,495 (982,976) ‐42.00% ‐85.52% 70.40%
514200 SALARY OF CLERICAL STAFF 8,372,762 8,438,279 708,574 6,913,955 0 6,913,955 1,524,323 18.06% ‐91.60% ‐1.68%
519000 OTHER MANAGEMENT PERSONNEL 2,060,027 2,002,820 61,583 659,427 0 659,427 1,343,392 67.08% ‐96.93% ‐60.49%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,533,659 3,872,548 26,834 467,312 0 467,312 3,405,237 87.93% ‐99.31% ‐85.52%
519900 OTHER SALARIES & COMPENSATION 338,001 344,187 12,825 100,954 0 100,954 243,233 70.67% ‐96.27% ‐64.80%
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 3,919,076 223,273 1,882,249 0 1,882,249 2,036,827 51.97% ‐94.30% ‐42.37%
522000 FICA 0 0 12,703 91,134 0 91,134 (91,134) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,410,457 3,392,182 226,443 2,225,631 0 2,225,631 1,166,551 34.39% ‐93.32% ‐21.27%
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 23,857 312,972 0 312,972 187,831 37.51% ‐95.24% ‐25.01%
530000 PURCHASED PROF/TECH SERVICES 1,476,283 1,270,374 21,224 521,045 66,241 587,286 683,087 53.77% ‐98.33% ‐50.78%
530002 OTHER COST‐BOARD LEGAL FEES ** 23,500,000 23,500,000 0 22,586,953 0 22,586,953 913,047 3.89% ‐100.00% 15.34%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 243,000 443,000 19,902 265,478 890 266,368 176,632 39.87% ‐95.51% ‐28.09%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 3,003,000 783,982 2,289,847 565,568 2,855,416 147,584 4.91% ‐73.89% ‐8.50%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 14,350 0 4,010 0 4,010 10,340 72.06% ‐100.00% ‐66.47%
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% ‐92.01%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 44,055 18,755 0 300 0 300 18,455 98.40% ‐100.00% ‐98.08%
558000 TRAVEL ‐ EMPLOYEES 26,324 54,129 16,444 36,657 0 36,657 17,472 32.28% ‐69.62% ‐18.73%
558015 TRAVEL‐BD MEMBER, M. JOHNSON 0 0 0 0 0 0 0 NA NA NA
558016 TRAVEL‐BD MEMBER, J. MCMAHAN 0 0 0 0 0 0 0 NA NA NA
558017 TRAVEL‐BD MEMBER, M. ORSON 7,200 0 0 0 0 0 0 NA NA NA
558019 TRAVEL‐BD MEMBER, M. ERWIN 0 0 0 0 0 0 0 NA NA NA
558021 TRAVEL‐BD MEMBER, J. MORLEY 7,200 7,200 0 4,950 0 4,950 2,250 31.25% ‐100.00% ‐17.50%
558024 TRAVEL‐BD MEMBER, S. JESTER 0 0 0 0 0 0 0 NA NA NA
558025 TRAVEL‐BD MEMBER, V. TURNER 7,200 7,200 0 4,259 0 4,259 2,941 40.85% ‐100.00% ‐29.02%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 7,200 7,200 0 3,994 0 3,994 3,206 44.53% ‐100.00% ‐33.44%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 7,200 7,200 0 4,509 0 4,509 2,691 37.38% ‐100.00% ‐24.85%
558028 TRAVEL‐BD MEMBER, A. HILL 7,200 7,200 0 59 0 59 7,141 99.18% ‐100.00% ‐99.02%
558029 TRAVEL‐BD MEMBER, D. PIERCE 7,200 7,200 0 4,334 0 4,334 2,866 39.81% ‐100.00% ‐27.77%
558030 TRAVEL‐BD MEMBER, W. MCGINNISS 0 7,200 28 740 0 740 6,460 89.72% ‐99.61% ‐87.66%
558099 TRAVEL‐ANNUAL BOARD RETREAT 25,200 39,900 0 23,218 0 23,218 16,682 41.81% ‐100.00% ‐30.17%
561000 SUPPLIES 345,346 380,438 16,608 143,528 41,058 184,586 195,852 51.48% ‐95.63% ‐54.73%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 16,650 46,150 1,869 12,052 0 12,052 34,098 73.88% ‐95.95% ‐68.66%
561200 COMPUTER SOFTWARE 109,381 86,881 0 5,404 3,990 9,394 77,487 89.19% ‐100.00% ‐92.54%
561500 EXPENDABLE EQUIPMENT 80,050 76,496 1,167 4,744 4,735 9,479 67,017 87.61% ‐98.47% ‐92.56%
561600 EXPENDABLE COMPUTER EQUIPMENT 36,270 147,564 662 76,118 6,027 82,145 65,419 44.33% ‐99.55% ‐38.10%
564200 BOOKS (OTHER THAN TEXTBOOKS) 450 35,035 0 6,387 1,075 7,462 27,573 78.70% ‐100.00% ‐78.12%
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 101,076 188,501 858 121,420 1,000 122,420 66,081 35.06% ‐99.54% ‐22.70%
589000 OTHER EXPENDITURES 9,400,000 7,687,665 0 0 0 0 7,687,665 100.00% ‐100.00% ‐100.00%
GENERAL ADMINISTRATION Total 63,460,020 62,356,318 2,536,936 42,546,909 690,585 43,237,494 19,118,825 30.66% ‐95.93% ‐18.12%
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 1,665,124 16,714,524 0 16,714,524 70,396 0.42% ‐90.08% 19.50%
513100 ASSISTANT PRINCIPAL 25,962,701 25,962,701 2,151,978 19,940,497 0 19,940,497 6,022,204 23.20% ‐91.71% ‐7.83%
514200 SALARY OF CLERICAL STAFF 15,033,089 15,033,089 1,229,183 12,258,907 0 12,258,907 2,774,183 18.45% ‐91.82% ‐2.14%
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
Page 5 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(UNAUDITED)
1 10
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
519000 OTHER MANAGEMENT PERSONNEL 0 0 10,160 89,444 0 89,444 (89,444) NA NA NA
519900 OTHER SALARIES & COMPENSATION 1,829,549 1,829,549 0 3,600 0 3,600 1,825,949 99.80% ‐100.00% ‐99.76%
521000 STATE HEALTH INSURANCE 9,895,500 9,895,500 847,602 7,567,908 0 7,567,908 2,327,592 23.52% ‐91.43% ‐8.23%
522000 FICA 0 0 27,048 185,673 0 185,673 (185,673) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 11,899,915 11,899,915 965,250 9,058,348 0 9,058,348 2,841,567 23.88% ‐91.89% ‐8.65%
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 1,531,189 148,022 1,535,411 0 1,535,411 (4,222) ‐0.28% ‐90.33% 20.33%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 4,500 4,500 641 2,241 56 2,297 2,203 48.95% ‐85.75% ‐40.23%
561500 EXPENDABLE EQUIPMENT 76,500 41,500 0 2,183 6,038 8,220 33,280 80.19% ‐100.00% ‐93.69%
561600 EXPENDABLE COMPUTER EQUIPMENT 4,500 25,500 500 22,054 0 22,054 3,446 13.51% ‐98.04% 3.78%
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 7,045,509 67,380,790 6,094 67,386,884 16,535,230 19.70% ‐91.60% ‐3.65%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 287,648 287,648 21,455 249,888 0 249,888 37,760 13.13% ‐92.54% 4.25%
514800 ACCOUNTANT 3,967,540 4,389,322 256,206 2,685,981 0 2,685,981 1,703,342 38.81% ‐94.16% ‐26.57%
518100 MAINT PERSONNEL‐TRANS MECHANIC 120,130 120,130 27,657 256,062 0 256,062 (135,932) ‐113.15% ‐76.98% 155.79%
519000 OTHER MANAGEMENT PERSONNEL 1,840,916 1,840,916 212,044 1,808,197 0 1,808,197 32,719 1.78% ‐88.48% 17.87%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,230,856 1,118,347 100,851 1,024,103 0 1,024,103 94,244 8.43% ‐90.98% 9.89%
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 95,209 779,898 0 779,898 404,730 34.17% ‐91.96% ‐21.00%
522000 FICA 0 0 8,583 58,579 0 58,579 (58,579) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,537,929 1,537,929 117,710 1,113,681 0 1,113,681 424,248 27.59% ‐92.35% ‐13.10%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 3,068 21,476 0 21,476 (21,476) 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 2,180 14,599 0 14,599 (14,599) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 204,226 204,226 10,622 143,069 0 143,069 61,157 29.95% ‐94.80% ‐15.94%
530000 PURCHASED PROF/TECH SERVICES 3,422,400 5,310,548 205,181 3,370,817 1,363,679 4,734,496 576,052 10.85% ‐96.14% ‐23.83%
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 2,066,623 272,372 1,589,490 0 1,589,490 477,133 23.09% ‐86.82% ‐7.71%
553000 COMMUNICATION 14,400 47,600 474 35,387 0 35,387 12,213 25.66% ‐99.00% ‐10.79%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 47,055 0 47,055 0 47,055 0 0.00% ‐100.00% 20.00%
558000 TRAVEL ‐ EMPLOYEES 124,691 95,277 29 15,786 0 15,786 79,491 83.43% ‐99.97% ‐80.12%
561000 SUPPLIES 38,480 87,100 4,198 55,528 3,668 59,197 27,903 32.04% ‐95.18% ‐23.50%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 10,000 14,780 2,102 11,166 238 11,404 3,376 22.84% ‐85.78% ‐9.34%
561200 COMPUTER SOFTWARE 418,582 178,985 0 4,500 112,250 116,750 62,235 34.77% ‐100.00% ‐96.98%
561500 EXPENDABLE EQUIPMENT 12,800 10,475 80 1,719 9,304 11,023 (549) ‐5.24% ‐99.24% ‐80.30%
561600 EXPENDABLE COMPUTER EQUIPMENT 1,800 20,032 0 18,042 640 18,682 1,350 6.74% ‐100.00% 8.08%
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 30,590 30,590 110,802 78.37% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 9,458,627 104,729 936 39,788 2,600 42,388 62,341 59.53% ‐99.11% ‐54.41%
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 1,340,957 13,344,811 1,522,969 14,867,780 4,841,415 24.56% ‐93.20% ‐18.75%
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 1,685,659 16,526,155 0 16,526,155 6,043,937 26.78% ‐92.53% ‐12.13%
518600 CUSTODIAL PERSONNEL 29,550,733 29,550,733 2,000,838 20,636,878 0 20,636,878 8,913,855 30.16% ‐93.23% ‐16.20%
519000 OTHER MANAGEMENT PERSONNEL 5,963,289 6,388,663 384,367 3,702,189 0 3,702,189 2,686,474 42.05% ‐93.98% ‐30.46%
519100 OTHER ADMINISTRATIVE PERSONNEL 4,165,710 4,427,040 362,462 3,700,067 0 3,700,067 726,972 16.42% ‐91.81% 0.29%
519900 OTHER SALARIES & COMPENSATION 1,893,708 1,893,708 109,879 1,454,518 0 1,454,518 439,190 23.19% ‐94.20% ‐7.83%
519910 EXTRA ACTIVITY SALARIES 0 0 1,455 15,947 0 15,947 (15,947) NA NA NA
521000 STATE HEALTH INSURANCE 18,785,250 18,290,737 948,990 8,035,151 0 8,035,151 10,255,586 56.07% ‐94.81% ‐47.28%
522000 FICA 0 0 51,836 373,927 0 373,927 (373,927) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,828,052 12,416,915 478,239 4,406,211 0 4,406,211 8,010,704 64.51% ‐96.15% ‐57.42%
Page 6 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(UNAUDITED)
1 10
% 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 0 950 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 0 159,531 1,116,454 0 1,116,454 (1,116,454) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,707,418 1,707,418 81,201 1,301,786 0 1,301,786 405,632 23.76% ‐95.24% ‐8.51%
530000 PURCHASED PROF/TECH SERVICES 1,768,963 2,540,831 171,455 859,500 783,333 1,642,833 897,999 35.34% ‐93.25% ‐59.41%
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 11,767,000 600,983 6,901,410 3,347,827 10,249,238 1,517,762 12.90% ‐94.89% ‐29.62%
541001 HAZMAT/ABATEMENT 1,670,000 1,670,000 0 69,431 40,673 110,103 1,559,897 93.41% ‐100.00% ‐95.01%
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 17,144,500 1,032,123 10,944,535 2,989,578 13,934,112 3,210,388 18.73% ‐93.98% ‐23.40%
543001 MAINTENANCE‐BUILDING‐REGION 1 300,000 300,000 19,934 200,965 29,983 230,949 69,051 23.02% ‐93.36% ‐19.61%
543002 MAINTENANCE‐BUILDING‐REGION 2 300,000 300,000 0 200,897 0 200,897 99,103 33.03% ‐100.00% ‐19.64%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 20,011 134,355 0 134,355 165,645 55.22% ‐93.33% ‐46.26%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 (22) 204,170 0 204,170 95,830 31.94% ‐100.01% ‐18.33%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 300,000 0 133,455 0 133,455 166,545 55.51% ‐100.00% ‐46.62%
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 0 145,344 0 145,344 154,656 51.55% ‐100.00% ‐41.86%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 0 146,042 0 146,042 153,958 51.32% ‐100.00% ‐41.58%
543008 MAINT‐SYS(ENVIRONMENTAL & ROOF 2,170,000 2,170,000 0 384,158 0 384,158 1,785,842 82.30% ‐100.00% ‐78.76%
543009 MAINT‐SYS‐PARTS & MAJOR WORK 25,000,000 3,937,115 30,791 2,278,879 165,429 2,444,308 1,492,807 37.92% ‐99.22% ‐30.54%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 3,500,000 3,500,000 0 111,009 0 111,009 3,388,991 96.83% ‐100.00% ‐96.19%
543011 MAINT‐LAWN EQUIPMENT 1,500,000 0 0 0 0 0 0 NA NA NA
543012 MAINT‐FLEET TRUCKS 3,500,000 1,500,000 0 133,395 0 133,395 1,366,605 91.11% ‐100.00% ‐89.33%
543013 SUPT. DEFERRED MAINTENANCE 8,000,000 8,000,000 183,947 6,383,946 930,900 7,314,845 685,155 8.56% ‐97.70% ‐4.24%
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 25,000 0 0 0 0 25,000 100.00% ‐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 6,590 60,155 8,700 68,855 176,633 71.95% ‐97.32% ‐70.59%
544200 RENTAL OF EQUIPMENT & VEHICLES 2,202,500 1,852,500 60,969 1,379,858 187,468 1,567,326 285,174 15.39% ‐96.71% ‐10.62%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
549000 OTHER PURCHASED PROPERTY SERVI 1,433,934 3,883,934 74,090 2,275,477 146,577 2,422,053 1,461,881 37.64% ‐98.09% ‐29.70%
552000 INSURANCE (OTHR THAN EMPL BEN) 2,598,922 3,228,714 64,792 3,179,539 0 3,179,539 49,176 1.52% ‐97.99% 18.17%
553000 COMMUNICATION 35,820 35,620 1,148 3,004 1,118 4,122 31,498 88.43% ‐96.78% ‐89.88%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 137,385 0 135,685 0 135,685 1,700 1.24% ‐100.00% 18.52%
558000 TRAVEL ‐ EMPLOYEES 380,000 430,000 1,837 62,383 0 62,383 367,617 85.49% ‐99.57% ‐82.59%
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 3,756,324 173,450 2,352,111 586,117 2,938,228 818,096 21.78% ‐95.38% ‐24.86%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 47,700 48,700 434 10,011 2,627 12,638 36,062 74.05% ‐99.11% ‐75.33%
561200 COMPUTER SOFTWARE 40,770 813,770 0 627,480 158,000 785,480 28,290 3.48% ‐100.00% ‐7.47%
561500 EXPENDABLE EQUIPMENT 3,929,500 6,646,380 311,107 4,723,021 1,229,818 5,952,839 693,541 10.43% ‐95.32% ‐14.73%
561600 EXPENDABLE COMPUTER EQUIPMENT 40,500 122,300 10,269 49,258 4,349 53,607 68,693 56.17% ‐91.60% ‐51.67%
562000 ENERGY / ELECTRICITY 22,500,000 22,500,000 1,347,528 15,746,953 3,446,336 19,193,289 3,306,711 14.70% ‐94.01% ‐16.02%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 354,181 1,783,911 416,089 2,200,000 300,000 12.00% ‐85.83% ‐14.37%
562003 ENERGY‐REFUNDS/REBATES 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 9,000 7,500 0 0 0 0 7,500 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 2,225,000 2,975,000 173,665 515,969 336,113 852,083 2,122,917 71.36% ‐94.16% ‐79.19%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 1,229,744 158,238 655,386 66,898 722,285 507,459 41.27% ‐87.13% ‐36.05%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,628,000 8,315,815 446,623 2,009,069 339,153 2,348,223 5,967,592 71.76% ‐94.63% ‐71.01%
573001 SMALL EQUIPMENT(HAND TOOLS ETC 450,000 450,000 0 0 0 0 450,000 100.00% ‐100.00% ‐100.00%
Page 7 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(UNAUDITED)
1 10
% 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
573002 EQUIPMENT‐PLAYGROUND MAINT‐REP 450,000 450,000 0 33,941 0 33,941 416,059 92.46% ‐100.00% ‐90.95%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 2,880,000 1,154,773 0 48,240 864,561 912,801 241,972 20.95% ‐100.00% ‐94.99%
581000 DUES AND FEES 148,500 147,500 1,673 35,298 40,481 75,779 71,721 48.62% ‐98.87% ‐71.28%
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 221,490,060 217,281,458 11,511,223 126,199,872 16,122,127 142,321,998 74,959,459 34.50% ‐94.70% ‐30.30%
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 20,988,583 1,841,345 16,655,653 22,843 16,678,496 4,310,087 20.54% ‐91.23% ‐4.77%
518100 MAINT PERSONNEL‐TRANS MECHANIC 6,352,581 6,352,581 1,628,946 15,754,768 0 15,754,768 (9,402,187) ‐148.01% ‐74.36% 197.61%
519000 OTHER MANAGEMENT PERSONNEL 1,724,068 1,897,773 143,960 1,817,396 0 1,817,396 80,377 4.24% ‐92.41% 14.92%
519100 OTHER ADMINISTRATIVE PERSONNEL 186,456 186,456 16,082 149,606 0 149,606 36,850 19.76% ‐91.38% ‐3.72%
519900 OTHER SALARIES & COMPENSATION 1,015,507 1,015,507 11,026 47,363 0 47,363 968,145 95.34% ‐98.91% ‐94.40%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 13,986,000 12,449,189 613,702 4,753,604 0 4,753,604 7,695,586 61.82% ‐95.07% ‐54.18%
522000 FICA 0 0 8,190 57,447 0 57,447 (57,447) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 6,295,608 5,586,680 128,003 1,271,448 0 1,271,448 4,315,232 77.24% ‐97.71% ‐72.69%
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 1,302 8,447 0 8,447 (8,447) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 890,627 890,627 228,226 2,155,534 0 2,155,534 (1,264,907) ‐142.02% ‐74.37% 190.43%
530000 PURCHASED PROF/TECH SERVICES 1,811,630 1,564,320 5,961 165,540 30,214 195,754 1,368,566 87.49% ‐99.62% ‐87.30%
530010 PURCHASED SERVICES‐OTHER FEES 36,000 31,400 0 0 0 0 31,400 100.00% ‐100.00% ‐100.00%
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 25,000 25,000 0 0 0 0 25,000 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 1,948,950 1,123,732 0 (59,383) 6,416 (52,967) 1,176,699 104.71% ‐100.00% ‐106.34%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
551900 STUD TRANSP PURCHASED‐OTH SRCE 832,500 1,272,047 90,808 722,924 222,667 945,591 326,456 25.66% ‐92.86% ‐31.80%
553000 COMMUNICATION 167,850 168,317 328 4,985 3,771 8,755 159,562 94.80% ‐99.81% ‐96.45%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 26,550 26,550 0 10,190 0 10,190 16,360 61.62% ‐100.00% ‐53.94%
558000 TRAVEL ‐ EMPLOYEES 130,500 127,915 1,209 39,160 0 39,160 88,755 69.39% ‐99.06% ‐63.26%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 517,504 533,849 6,001 313,420 108,720 422,139 111,710 20.93% ‐98.88% ‐29.55%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,110 274 2,409 1,891 4,300 810 15.86% ‐94.64% ‐43.43%
561200 COMPUTER SOFTWARE 884,750 891,150 0 870,817 0 870,817 20,333 2.28% ‐100.00% 17.26%
561500 EXPENDABLE EQUIPMENT 5,535,404 9,045,432 86,134 5,234,723 393,735 5,628,458 3,416,974 37.78% ‐99.05% ‐30.55%
561600 EXPENDABLE COMPUTER EQUIPMENT 66,400 63,000 17,357 26,375 2,419 28,794 34,207 54.30% ‐72.45% ‐49.76%
562000 ENERGY / ELECTRICITY 7,290,000 10,573,276 858,042 6,504,521 3,806,058 10,310,579 262,697 2.48% ‐91.88% ‐26.18%
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 63,455 1,245,165 4,457,585 5,702,750 1,618,988 22.11% ‐99.13% ‐79.59%
573200 PURCHASE/LEASE ‐ BUSES 2,925,000 2,925,000 0 0 1,958,990 1,958,990 966,010 33.03% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 27,000 18,033 0 0 0 0 18,033 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 150,300 153,850 42 18,354 3,154 21,508 132,342 86.02% ‐99.97% ‐85.68%
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 87,152,580 5,750,392 57,770,463 11,018,462 68,788,925 18,363,655 21.07% ‐93.40% ‐20.46%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 853,354 853,354 60,112 618,312 0 618,312 235,042 27.54% ‐92.96% ‐13.05%
511600 PROF DEVELOPMENT STIPENDS 0 0 0 107,013 0 107,013 (107,013) 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 1,558,934 135,918 1,299,965 0 1,299,965 258,970 16.61% ‐91.28% 0.07%
514300 RESEARCH PERSONNEL 0 0 10,318 73,229 0 73,229 (73,229) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 3,278,491 3,374,193 246,770 2,420,222 0 2,420,222 953,971 28.27% ‐92.69% ‐13.93%
519100 OTHER ADMINISTRATIVE PERSONNEL 12,540,690 13,523,014 1,038,546 9,895,487 0 9,895,487 3,627,527 26.82% ‐92.32% ‐12.19%
519900 OTHER SALARIES & COMPENSATION 611,260 611,260 52,695 853,946 0 853,946 (242,686) ‐39.70% ‐91.38% 67.64%
519910 EXTRA ACTIVITY SALARIES 0 10,000 0 1,667 0 1,667 8,333 83.33% ‐100.00% ‐80.00%
521000 STATE HEALTH INSURANCE 2,614,950 2,628,450 196,670 1,771,155 0 1,771,155 857,295 32.62% ‐92.52% ‐19.14%
Page 8 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(UNAUDITED)
1 10
% 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 19,815 130,841 0 130,841 (130,841) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,519,321 3,531,409 279,602 2,603,453 0 2,603,453 927,956 26.28% ‐92.08% ‐11.53%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 7,330 76,362 0 76,362 (76,362) 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 28,911 370,562 0 370,562 188,473 33.71% ‐94.83% ‐20.46%
530000 PURCHASED PROF/TECH SERVICES 1,028,904 3,636,730 90,142 2,454,165 717,769 3,171,934 464,796 12.78% ‐97.52% ‐19.02%
530070 ADA‐PURCHASED PROF/TECH SERVIC 54,000 29,000 0 6,330 4,245 10,575 18,425 63.53% ‐100.00% ‐73.81%
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 0 1,721,898 363,540 2,085,438 5,808 0.28% ‐100.00% ‐1.19%
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 79,135 1,574,300 157,644 1,731,943 126,845 6.82% ‐95.74% 1.63%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,134 81,619 1,679 23,249 1,953 25,202 56,417 69.12% ‐97.94% ‐65.82%
558000 TRAVEL ‐ EMPLOYEES 189,000 237,200 6,898 75,249 0 75,249 161,951 68.28% ‐97.09% ‐61.93%
561000 SUPPLIES 588,190 614,946 23,790 71,499 190,092 261,591 353,354 57.46% ‐96.13% ‐86.05%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 450 9,584 4,032 6,487 0 6,487 3,097 32.31% ‐57.93% ‐18.77%
561200 COMPUTER SOFTWARE 586,460 385,006 0 344,542 0 344,542 40,464 10.51% ‐100.00% 7.39%
561500 EXPENDABLE EQUIPMENT 119,700 127,917 925 25,632 995 26,627 101,290 79.18% ‐99.28% ‐75.95%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 37,620 63,520 2,390 31,879 10,130 42,008 21,512 33.87% ‐96.24% ‐39.78%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 2,250 2,250 0 70 0 70 2,180 96.87% ‐100.00% ‐96.24%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 40,500 54,985 0 29,189 0 29,189 25,797 46.92% ‐100.00% ‐36.30%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 279,782 298,132 0 62,090 11,243 73,332 224,800 75.40% ‐100.00% ‐75.01%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 33,141,661 36,331,824 2,285,678 26,649,588 1,457,609 28,107,197 8,224,627 22.64% ‐93.71% ‐11.98%
OTHER SUPPORT SERVICES 514200 SALARY OF CLERICAL STAFF 38,509 38,509 0 0 0 0 38,509 100.00% ‐100.00% ‐100.00%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 22,011 0 22,011 (22,011) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 1,013,901 1,013,901 0 0 0 0 1,013,901 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 1,261,656 1,201,030 96,915 962,826 0 962,826 238,204 19.83% ‐91.93% ‐3.80%
519910 EXTRA ACTIVITY SALARIES 0 30,000 0 24,888 0 24,888 5,112 17.04% ‐100.00% ‐0.45%
521000 STATE HEALTH INSURANCE 13,500 13,500 690 12,641 0 12,641 859 6.36% ‐94.89% 12.37%
522000 FICA 0 0 287 2,103 0 2,103 (2,103) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 7,963 7,963 4,364 32,710 0 32,710 (24,747) ‐310.79% ‐45.20% 392.95%
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 6,241 65,702 0 65,702 62,186 48.63% ‐95.12% ‐38.35%
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 3,289,791 108,497 1,122,881 0 1,122,881 2,166,910 65.87% ‐96.70% ‐59.04%
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% ‐98.28%
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 53,539 455,462 0 455,462 (455,462) NA NA NA
521000 STATE HEALTH INSURANCE 13,500 13,500 9,048 51,284 0 51,284 (37,784) ‐279.88% ‐32.98% 355.85%
522000 FICA 0 0 739 6,365 0 6,365 (6,365) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 7,849 7,849 0 5,061 0 5,061 2,787 35.52% ‐100.00% ‐22.62%
529000 OTHER EMPLOYEE BENEFITS 1,041 1,041 166 1,799 0 1,799 (758) ‐72.79% ‐84.09% 107.35%
ENTERPRISE OPERATIONS Total 61,672 61,672 63,491 519,970 0 519,970 (458,298) ‐743.12% 2.95% 911.75%
Page 9 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(UNAUDITED)
1 10
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 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
571000 LAND ACQUISITION & DEVELOPMENT 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 0 0 0 0 0 0 0 NA NA NA
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS 589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
593000 OPERATING TRANSFER TO OTH FUND 8,341,294 7,841,294 0 1,500,000 0 1,500,000 6,341,294 80.87% ‐100.00% ‐77.04%
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% ‐77.04%
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 1,479,780,991 120,022,213 1,108,433,757 36,824,369 1,145,258,126 334,522,866 22.61% ‐91.89% ‐10.11%
** Gold Case Payment $22,500,000
Page 10 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(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 26,909 175,300 0 175,300 (175,300) NA NA NA
412150 CLUB DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
412200 DONATIONS 58,039 122,682 40,377 345,448 0 345,448 (222,766) ‐181.58% ‐67.09% 322.37%
412250 FUNDRAISING/MISC. SALES 0 0 119,910 630,845 0 630,845 (630,845) NA NA NA
412300 GATE RECEIPTS 0 0 1,081 45,813 0 45,813 (45,813) NA NA NA
413100 TUITION FROM INDIVIDUALS 0 0 10,624 233,675 0 233,675 (233,675) 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 4,226 27,317 0 27,317 (27,317) NA NA NA
417000 STUDENT ACTIVITIES‐CENTRALIZED 0 0 35,561 140,298 0 140,298 (140,298) NA NA NA
418000 COMMUNITY SERVICE ACTIVITIES 0 0 0 925 0 925 (925) 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 20,584 47,282 0 47,282 (47,282) NA NA NA
419950 OTHER LOCAL REVENUES 10,355,672 11,621,193 3,168,285 28,577,411 0 28,577,411 (16,956,218) ‐145.91% ‐72.74% 268.86%
419951 10% ‐ OTHER LOCAL REVENUES 412,268 412,268 29,994 452,946 0 452,946 (40,678) ‐9.87% ‐92.72% 64.80%
LOCAL REVENUES Total 10,833,428 12,178,593 3,457,552 30,677,261 0 30,677,261 (18,498,668) ‐151.89% ‐71.61% 277.84%
INTEREST 415000 INVESTMENT INCOME 0 0 1,358 13,482 0 13,482 (13,482) NA NA NA
INTEREST Total 0 0 1,358 13,482 0 13,482 (13,482) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 13,479,840 13,599,840 1,470,531 13,382,706 0 13,382,706 217,134 1.60% ‐89.19% 47.61%
438000 OTHER GRANTS FROM GEORGIA DOE 1,648,756 9,136,117 879,039 2,252,684 0 2,252,684 6,883,433 75.34% ‐90.38% ‐63.01%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 15,128,596 22,735,957 2,349,570 15,635,390 0 15,635,390 7,100,567 31.23% ‐89.67% 3.15%
FEDERAL SOURCES 443000 CAT GRANTS ‐ DIRECT FED GOVT 0 548,976 0 289,753 0 289,753 259,223 47.22% ‐100.00% ‐20.83%
445200 OTH FED GRANTS THRU GA DOE 78,283,360 149,497,405 5,454,410 64,812,325 0 64,812,325 84,685,080 56.65% ‐96.35% ‐34.97%
445300 ALL OTHER FEDERAL GRANTS 2,941,519 3,298,074 340,897 1,652,169 0 1,652,169 1,645,905 49.91% ‐89.66% ‐24.86%
445350 CARES ACT‐ESSER 351,554,915 543,374,031 86,474 80,997,404 0 80,997,404 462,376,627 85.09% ‐99.98% ‐77.64%
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 433,112,762 697,825,636 5,881,781 147,751,649 0 147,751,649 550,073,987 78.83% ‐99.16% ‐68.24%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,998,766 5,498,766 29,994 1,958,799 0 1,958,799 3,539,967 64.38% ‐99.45% ‐46.57%
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 4,998,766 5,498,766 29,994 1,958,799 0 1,958,799 3,539,967 64.38% ‐99.45% ‐46.57%
TOTAL REVENUE 464,073,552 738,238,952 11,720,254 196,036,581 0 196,036,581 542,202,372 73.45% ‐98.41% ‐60.17%
INSTRUCTION 511000 TEACHERS 15,983,463 22,755,609 1,338,484 11,357,153 0 11,357,153 11,398,457 50.09% ‐94.12% ‐25.14%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 17,696 11,236 184,187 0 184,187 (166,491) ‐940.85% ‐36.51% 1461.28%
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 2,705,341 493 335,596 0 335,596 2,369,745 87.60% ‐99.98% ‐81.39%
511800 ART ‐ MUSIC ‐ PE 36,979 65,652 3,117 26,435 0 26,435 39,217 59.73% ‐95.25% ‐39.60%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 5,135,539 6,476,072 406,017 3,791,185 0 3,791,185 2,684,887 41.46% ‐93.73% ‐12.19%
514500 INTERPRETER 396,899 329,734 33,799 280,701 0 280,701 49,033 14.87% ‐89.75% 27.69%
516100 TECHNOLOGY SPECIALIST 181,520 181,520 15,326 125,107 0 125,107 56,413 31.08% ‐91.56% 3.38%
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
517300 SECONDARY 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 3,677,914 305,567 3,273,312 0 3,273,312 404,602 11.00% ‐91.69% 33.50%
519900 OTHER SALARIES & COMPENSATION 22,451,966 69,260,987 389,603 18,513,168 0 18,513,168 50,747,819 73.27% ‐99.44% ‐59.91%
519910 EXTRA ACTIVITY SALARIES 183,923 183,923 0 62,433 0 62,433 121,490 66.05% ‐100.00% ‐49.08%
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 12,258,835 428,105 3,289,383 0 3,289,383 8,969,452 73.17% ‐96.51% ‐59.75%
522000 FICA 0 0 621 3,993 0 3,993 (3,993) NA NA NA
Page 11 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(UNAUDITED)
1 8
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
523000 TEACHERS RETIREMENT SYSTEM 4,033,819 14,947,933 338,471 3,204,947 0 3,204,947 11,742,986 78.56% ‐97.74% ‐67.84%
529000 OTHER EMPLOYEE BENEFITS 1,198,735 4,592,009 84,620 1,138,039 0 1,138,039 3,453,970 75.22% ‐98.16% ‐62.83%
530000 PURCHASED PROF/TECH SERVICES 36,225,844 6,859,859 49,841 879,417 492,539 1,371,956 5,487,902 80.00% ‐99.27% ‐80.77%
532100 CONTRACTED SERV‐TEACHERS 2,008,053 10,064,160 317,857 1,892,591 69,793 1,962,384 8,101,776 80.50% ‐96.84% ‐71.79%
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 25,000 0 0 0 0 25,000 100.00% ‐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 4,994 45,346 0 45,346 (45,346) NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 1,874 24,075 0 24,075 (24,075) NA NA NA
544300 RENTAL OF COMPUTER EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 39,238 91,002 16,240 107,242 (107,242) NA NA NA
553000 COMMUNICATION 502,000 1,120,439 897 9,688 1,655 11,343 1,109,096 98.99% ‐99.92% ‐98.70%
553200 COMMUNICATION‐WEB SUBSCRPT/L 6,875,134 10,240,901 169,218 6,009,105 239,488 6,248,594 3,992,307 38.98% ‐98.35% ‐11.98%
556100 TUITION TO OTHER GEORGIA LUAS 0 0 0 0 0 0 0 NA NA NA
556300 TUITION TO PRIVATE SOURCES 0 0 0 0 0 0 0 NA NA NA
556900 OTHER TUITION 1,000 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 428,626 151,667 388 67,836 888 68,724 82,942 54.69% ‐99.74% ‐32.91%
559500 OTHER PURCHASED SERVICES 28,000 0 36,685 216,720 8,341 225,061 (225,061) NA NA NA
561000 SUPPLIES 14,420,463 14,276,352 433,763 3,862,889 767,734 4,630,623 9,645,729 67.56% ‐96.96% ‐59.41%
561099 SURPLUS 4,313,026 3,973,728 1,520 114,020 0 114,020 3,859,708 97.13% ‐99.96% ‐95.70%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 299,783 834,035 12,889 212,116 27,435 239,551 594,484 71.28% ‐98.45% ‐61.85%
561200 COMPUTER SOFTWARE 689,466 418,757 528 63,122 16,628 79,750 339,007 80.96% ‐99.87% ‐77.39%
561500 EXPENDABLE EQUIPMENT 1,745,834 8,179,167 168,356 1,631,201 460,324 2,091,525 6,087,642 74.43% ‐97.94% ‐70.08%
561600 EXPENDABLE COMPUTER EQUIPMEN 1,349,466 41,493,676 1,442,459 4,463,695 7,588,001 12,051,697 29,441,980 70.96% ‐96.52% ‐83.86%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 5,900 4,701,426 0 3,593,803 4,624 3,598,427 1,102,999 23.46% ‐100.00% 14.66%
564100 TEXTBOOKS ‐ PRINTED 11,352,784 24,027,153 1,074 14,026,072 9,131 14,035,203 9,991,950 41.59% ‐100.00% ‐12.44%
564200 BOOKS (OTHER THAN TEXTBOOKS) 423,189 6,020,972 11,052 366,750 92,037 458,787 5,562,185 92.38% ‐99.82% ‐90.86%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 494,768 320,142 1,100 68,201 7,948 76,149 243,993 76.21% ‐99.66% ‐68.04%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 617,492 0 289,480 149,128 438,608 178,884 28.97% ‐100.00% ‐29.68%
581000 DUES AND FEES 123,634 52,863 113,668 1,087,976 9,770 1,097,746 (1,044,883) ‐1976.59% 115.02% 2987.16%
589000 OTHER EXPENDITURES 0 0 388,737 2,356,929 70,699 2,427,628 (2,427,628) NA NA NA
INSTRUCTION Total 137,644,384 271,633,630 6,551,593 86,957,672 10,032,403 96,990,074 174,643,556 64.29% ‐97.59% ‐51.98%
PUPIL SERVICES 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 1,643 400 5,315 0 5,315 (3,673) ‐223.59% ‐75.65% 385.39%
511600 PROF DEVELOPMENT STIPENDS 0 51,960 0 252,000 0 252,000 (200,040) ‐384.99% ‐100.00% 627.48%
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 0 36,005 262,383 0 262,383 (262,383) 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 52,869 0 52,869 24,641 31.79% ‐91.68% 2.31%
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 90,069 766,732 0 766,732 268,375 25.93% ‐91.30% 11.11%
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 20,777 132,732 0 132,732 (6,015) ‐4.75% ‐83.60% 57.12%
517700 FAMILY SERVICES/PARENT COORD 1,261,977 1,423,312 70,043 710,000 0 710,000 713,312 50.12% ‐95.08% ‐25.17%
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 28,987 240,420 0 240,420 (224,420) ‐1402.63% 81.17% 2153.94%
519100 OTHER ADMINISTRATIVE PERSONNE 1,386,088 4,108,886 243,827 874,340 0 874,340 3,234,546 78.72% ‐94.07% ‐68.08%
519900 OTHER SALARIES & COMPENSATION 3,397,116 19,063,429 996,460 10,085,501 0 10,085,501 8,977,928 47.10% ‐94.77% ‐20.64%
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 2,731,036 277,039 1,991,764 0 1,991,764 739,271 27.07% ‐89.86% 9.40%
Page 12 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(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
522000 FICA 0 0 2,395 11,758 0 11,758 (11,758) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 832,211 3,372,344 277,688 2,102,482 0 2,102,482 1,269,862 37.66% ‐91.77% ‐6.48%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 175,155 938,522 50,623 457,548 0 457,548 480,974 51.25% ‐94.61% ‐26.87%
530000 PURCHASED PROF/TECH SERVICES 32,720,179 21,964,856 522,050 3,250,099 1,375,137 4,625,236 17,339,619 78.94% ‐97.62% ‐77.80%
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 83,727 103,512 2,533 56,104 9,889 65,993 37,519 36.25% ‐97.55% ‐18.70%
553200 COMMUNICATION‐WEB SUBSCRPT/L 1,582,861 2,828,921 0 971,405 124,630 1,096,035 1,732,886 61.26% ‐100.00% ‐48.49%
558000 TRAVEL ‐ EMPLOYEES 36,500 97,285 6,894 10,101 0 10,101 87,184 89.62% ‐92.91% ‐84.43%
559500 OTHER PURCHASED SERVICES 8,000 13,000 0 0 0 0 13,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 619,061 1,903,916 19,713 719,362 53,113 772,475 1,131,442 59.43% ‐98.96% ‐43.33%
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 21,000 0 12,000 0 12,000 9,000 42.86% ‐100.00% ‐14.29%
561500 EXPENDABLE EQUIPMENT 72,348 683,019 0 106,166 27,785 133,951 549,068 80.39% ‐100.00% ‐76.68%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,034 225,099 500 59,462 25,944 85,406 139,693 62.06% ‐99.78% ‐60.38%
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) 103,964 183,751 3,154 35,145 4,787 39,932 143,819 78.27% ‐98.28% ‐71.31%
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 38,290 5,059 14,277 935 15,212 23,078 60.27% ‐86.79% ‐44.07%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 44,719,620 61,328,696 2,660,661 23,314,844 1,622,542 24,937,385 36,391,311 59.34% ‐95.66% ‐42.98%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 2,540 948 9,576 0 9,576 (7,035) ‐276.94% ‐62.68% 465.41%
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 6,166 68,591 0 68,591 (14,720) ‐27.32% ‐88.55% 90.99%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 368,917 343,039 29,343 290,425 0 290,425 52,613 15.34% ‐91.45% 26.99%
519100 OTHER ADMINISTRATIVE PERSONNE 145,391 138,267 97,395 509,383 0 509,383 (371,116) ‐268.41% ‐29.56% 452.61%
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 94,770 90,450 15,798 89,661 0 89,661 789 0.87% ‐82.53% 48.69%
522000 FICA 0 0 1,583 7,641 0 7,641 (7,641) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 85,108 82,288 23,881 138,368 0 138,368 (56,079) ‐68.15% ‐70.98% 152.22%
529000 OTHER EMPLOYEE BENEFITS 24,495 51,554 2,514 41,268 0 41,268 10,286 19.95% ‐95.12% 20.07%
530000 PURCHASED PROF/TECH SERVICES 26,923,178 1,283,771 0 91,795 0 91,795 1,191,976 92.85% ‐100.00% ‐89.27%
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 1,267 1,555 945 37.81% ‐100.00% ‐82.72%
553200 COMMUNICATION‐WEB SUBSCRPT/L 3,830 1,326,966 5,542 8,976 4,339 13,315 1,313,651 99.00% ‐99.58% ‐98.99%
558000 TRAVEL ‐ EMPLOYEES 80,557 72,577 5,284 15,014 4,392 19,406 53,171 73.26% ‐92.72% ‐68.97%
559500 OTHER PURCHASED SERVICES 26,566 33,427 0 6,700 9,840 16,540 16,887 50.52% ‐100.00% ‐69.93%
561000 SUPPLIES 287,024 350,272 9,098 148,997 24,036 173,033 177,239 50.60% ‐97.40% ‐36.19%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 23,053 10,383 0 302 79 381 10,002 96.33% ‐100.00% ‐95.63%
561200 COMPUTER SOFTWARE 320,231 318,681 0 4,388 0 4,388 314,294 98.62% ‐100.00% ‐97.93%
561500 EXPENDABLE EQUIPMENT 35,300 91,157 1,193 48,072 21,259 69,331 21,826 23.94% ‐98.69% ‐20.90%
561600 EXPENDABLE COMPUTER EQUIPMEN 42,624 50,133 0 47,288 10,962 58,250 (8,117) ‐16.19% ‐100.00% 41.49%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 8,100 21,036 0 6,100 3,750 9,850 11,186 53.17% ‐100.00% ‐56.50%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 1,000 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
Page 13 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(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
581000 DUES AND FEES 48,335 45,648 2,435 17,113 2,300 19,413 26,235 57.47% ‐94.67% ‐43.77%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 28,655,586 5,334,492 201,179 1,720,137 82,223 1,802,360 3,532,131 66.21% ‐96.23% ‐51.63%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 31,430 560 21,280 0 21,280 10,150 32.29% ‐98.22% 1.56%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 73,245 0 4,080 0 4,080 69,165 94.43% ‐100.00% ‐91.64%
511600 PROF DEVELOPMENT STIPENDS 211,226 11,864,955 5,071 1,090,972 0 1,090,972 10,773,982 90.81% ‐99.96% ‐86.21%
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 15,418,473 1,430,584 10,887,229 0 10,887,229 4,531,243 29.39% ‐90.72% 5.92%
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 3,233,410 275,705 2,075,088 0 2,075,088 1,158,322 35.82% ‐91.47% ‐3.74%
522000 FICA 0 0 6,625 34,849 0 34,849 (34,849) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,661,890 3,187,355 282,007 2,136,255 0 2,136,255 1,051,100 32.98% ‐91.15% 0.53%
529000 OTHER EMPLOYEE BENEFITS 407,820 1,778,860 42,785 394,606 0 394,606 1,384,254 77.82% ‐97.59% ‐66.73%
530000 PURCHASED PROF/TECH SERVICES 27,851,166 6,055,379 79,706 960,554 442,418 1,402,972 4,652,407 76.83% ‐98.68% ‐76.21%
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
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
553200 COMMUNICATION‐WEB SUBSCRPT/L 51,649 2,747,116 0 6,817 0 6,817 2,740,299 99.75% ‐100.00% ‐99.63%
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 218,869 2,010,186 27,493 350,930 39,212 390,142 1,620,043 80.59% ‐98.63% ‐73.81%
559400 PAYMENTS TO CHARTER SCHOOLS 13,498 13,498 0 0 0 0 13,498 100.00% ‐100.00% ‐100.00%
559500 OTHER PURCHASED SERVICES 0 40,598 0 0 0 0 40,598 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 174,720 2,077,394 5,000 138,569 16,543 155,113 1,922,281 92.53% ‐99.76% ‐89.99%
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 3,272,508 0 375 290 665 3,271,843 99.98% ‐100.00% ‐99.98%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,840 413,129 106,360 276,208 0 276,208 136,920 33.14% ‐74.26% 0.29%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 1,000 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 396,391 7,160,251 896 80,788 16,765 97,553 7,062,698 98.64% ‐99.99% ‐98.31%
581000 DUES AND FEES 2,355,564 3,512,243 210,419 451,129 56,125 507,254 3,004,989 85.56% ‐94.01% ‐80.73%
589000 OTHER EXPENDITURES 0 65,982 0 0 0 0 65,982 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 51,815,596 66,137,962 2,473,209 19,334,392 572,053 19,906,445 46,231,517 69.90% ‐96.26% ‐56.15%
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
522000 FICA 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) 14,375 104,184 7,733 35,410 9,503 44,913 59,271 56.89% ‐92.58% ‐49.02%
EDUCATIONAL MEDIA SERVICES Total 2,893,575 3,199,766 7,733 285,801 9,503 295,304 2,904,462 90.77% ‐99.76% ‐86.60%
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 26,013 0 26,013 (26,013) NA NA NA
514200 SALARY OF CLERICAL STAFF 55,936 126,424 17,973 161,001 0 161,001 (34,577) ‐27.35% ‐85.78% 91.03%
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 64,137 584,959 0 584,959 (335,169) ‐134.18% ‐74.32% 251.27%
519100 OTHER ADMINISTRATIVE PERSONNE 2,476,153 1,459,924 154,518 1,710,538 0 1,710,538 (250,614) ‐17.17% ‐89.42% 75.75%
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 361,696 314,344 34,415 333,134 0 333,134 (18,790) ‐5.98% ‐89.05% 58.97%
522000 FICA 0 0 3,257 21,999 0 21,999 (21,999) NA NA NA
Page 14 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(UNAUDITED)
1 8
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
523000 TEACHERS RETIREMENT SYSTEM 546,452 426,063 46,600 533,479 0 533,479 (107,416) ‐25.21% ‐89.06% 87.82%
529000 OTHER EMPLOYEE BENEFITS 112,944 205,911 5,164 69,454 0 69,454 136,457 66.27% ‐97.49% ‐49.41%
530000 PURCHASED PROF/TECH SERVICES (5,635,750) 911,245 5,717 275,572 353 275,925 635,321 69.72% ‐99.37% ‐54.64%
531000 CONTRACTED SERVICE ‐ADMIN 0 0 0 0 0 0 0 NA NA NA
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 3,066 21,937 0 21,937 36,063 62.18% ‐94.71% ‐43.27%
561000 SUPPLIES 4,128,638 187,176 0 21,435 1,456 22,890 164,286 87.77% ‐100.00% ‐82.82%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 2,500 5,400 0 277 0 277 5,123 94.87% ‐100.00% ‐92.31%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 56,000 68,585 0 1,868 0 1,868 66,717 97.28% ‐100.00% ‐95.92%
561600 EXPENDABLE COMPUTER EQUIPMEN 95,852 270,120 2,230 29,245 0 29,245 240,875 89.17% ‐99.17% ‐83.76%
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 2,200 6,068 0 6,068 21,932 78.33% ‐92.14% ‐67.49%
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
FEDERAL GRANT ADMINISTRATION Total 3,685,807 5,954,564 342,850 3,849,421 1,808 3,851,229 2,103,335 35.32% ‐94.24% ‐3.03%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 0 0 0 0 0 0 0 NA NA NA
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 52,839 100,027 7,774 79,706 0 79,706 20,321 20.32% ‐92.23% 19.53%
519000 OTHER MANAGEMENT PERSONNEL 0 62,607 13,321 19,981 0 19,981 42,626 68.08% ‐78.72% ‐52.13%
519100 OTHER ADMINISTRATIVE PERSONNE 537,900 757,325 94,629 917,487 0 917,487 (160,162) ‐21.15% ‐87.50% 81.72%
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 81,000 144,480 18,190 176,520 0 176,520 (32,040) ‐22.18% ‐87.41% 83.26%
522000 FICA 0 0 1,619 10,093 0 10,093 (10,093) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 112,715 54,832 23,122 211,304 0 211,304 (156,472) ‐285.37% ‐57.83% 478.05%
529000 OTHER EMPLOYEE BENEFITS 62,035 125,573 1,594 31,468 0 31,468 94,105 74.94% ‐98.73% ‐62.41%
530000 PURCHASED PROF/TECH SERVICES 26,178,145 928,211 0 35,508 0 35,508 892,703 96.17% ‐100.00% ‐94.26%
531000 CONTRACTED SERVICE ‐ADMIN 0 0 0 0 0 0 0 NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 1,650 3,750 0 3,675 1,438 5,113 (1,363) ‐36.35% ‐100.00% 47.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 275,433 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 43,491 41,391 0 3,351 1,453 4,804 36,586 88.39% ‐100.00% ‐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 47,046,451 0 4,223,728 0 4,223,728 42,822,723 91.02% ‐100.00% ‐86.53%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 52,376,286 51,679,439 160,248 6,036,416 2,892 6,039,307 45,640,132 88.31% ‐99.69% ‐82.48%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 10,511 0 10,511 (10,511) NA NA NA
513000 PRINCIPAL 0 0 10,094 10,094 0 10,094 (10,094) 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 13,622 135,968 0 135,968 3,111 2.24% ‐90.21% 46.64%
514800 ACCOUNTANT 0 0 14,301 164,889 0 164,889 (164,889) 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 9,945 67,030 0 67,030 (6,430) ‐10.61% ‐83.59% 65.92%
522000 FICA 0 0 303 2,176 0 2,176 (2,176) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 32,126 21,960 7,596 51,858 0 51,858 (29,898) ‐136.15% ‐65.41% 254.22%
529000 OTHER EMPLOYEE BENEFITS 44,011 149,270 1,356 48,539 0 48,539 100,731 67.48% ‐99.09% ‐51.22%
530000 PURCHASED PROF/TECH SERVICES 26,152,645 486,556 0 17,000 0 17,000 469,556 96.51% ‐100.00% ‐94.76%
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
Page 15 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(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
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561200 COMPUTER SOFTWARE 15,250 15,250 0 0 0 0 15,250 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
SCHOOL ADMINISTRATION Total 27,958,823 6,354,858 57,217 1,988,084 0 1,988,084 4,366,774 68.72% ‐99.10% ‐53.07%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514800 ACCOUNTANT 0 0 7,867 63,337 0 63,337 (63,337) 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 26,102,645 567,920 238,955 238,955 0 238,955 328,965 57.92% ‐57.92% ‐36.89%
558000 TRAVEL ‐ EMPLOYEES 0 6,955 92 1,389 0 1,389 5,565 80.02% ‐98.67% ‐70.03%
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 26,102,645 840,426 246,914 521,897 0 521,897 318,530 37.90% ‐70.62% ‐6.85%
MAINTENANCE AND OPERATION OF PLANT SERVICES 518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 0 10,950 0 0 0 0 10,950 100.00% ‐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
522000 FICA 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 64,766 339,602 0 161,709 0 161,709 177,893 52.38% ‐100.00% ‐28.57%
530000 PURCHASED PROF/TECH SERVICES 27,373,820 5,760,956 633,124 1,025,124 779,456 1,804,580 3,956,375 68.68% ‐89.01% ‐73.31%
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 0 0 0 7,442,643 100.00% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 0 42,080 0 42,080 0 42,080 0 0.00% ‐100.00% 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 29,641,895 1,086 13,038 1,938 14,976 29,626,919 99.95% ‐100.00% ‐99.93%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 75 0 0 0 0 75 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 3,055,024 3,553,540 0 757 1,379 2,137 3,551,403 99.94% ‐100.00% ‐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 40,000 116,023 76,521 76,521 37,023 113,544 2,479 2.14% ‐34.05% ‐1.07%
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 1,637,747 0 0 1,603,524 1,603,524 34,223 2.09% ‐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 64,570,139 710,731 4,176,734 2,423,320 6,600,054 57,970,085 89.78% ‐98.90% ‐90.30%
Page 16 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(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
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 4,200 955,932 10,251 293,323 68,045 361,368 594,564 62.20% ‐98.93% ‐53.97%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 1,300,000 4,323,449 0 1,617,624 0 1,617,624 2,705,825 62.58% ‐100.00% ‐43.88%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 0 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 34,450 279,677 0 114,613 0 114,613 165,065 59.02% ‐100.00% ‐38.53%
530000 PURCHASED PROF/TECH SERVICES 26,125,645 23,566 0 0 0 0 23,566 100.00% ‐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 10,000 370 4,547 1,668 6,215 3,785 37.85% ‐96.30% ‐31.79%
552000 INSURANCE (OTHR THAN EMPL BEN) 0 0 0 0 756 756 (756) NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 113,802 100,000 0 9,840 4,920 14,760 85,240 85.24% ‐100.00% ‐85.24%
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 128,746 615,913 4,577 187,166 35,089 222,255 393,658 63.91% ‐99.26% ‐54.42%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 20,653,718 292,801 1,947,591 2,815,023 4,762,614 15,891,104 76.94% ‐98.58% ‐85.86%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 27,785,843 26,962,256 307,998 4,174,710 2,925,500 7,100,210 19,862,046 73.67% ‐98.86% ‐76.77%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
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 276,416 169,101 120,599 526,544 0 526,544 (357,443) ‐211.38% ‐28.68% 367.07%
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 16,225 60,530 0 60,530 642 1.05% ‐73.48% 48.43%
522000 FICA 0 0 1,689 6,292 0 6,292 (6,292) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 55,228 48,094 25,667 111,542 0 111,542 (63,448) ‐131.92% ‐46.63% 247.89%
529000 OTHER EMPLOYEE BENEFITS 7,325 49,059 1,713 20,291 0 20,291 28,768 58.64% ‐96.51% ‐37.96%
530000 PURCHASED PROF/TECH SERVICES 26,298,445 3,360,194 0 162,675 4,459 167,134 3,193,060 95.03% ‐100.00% ‐92.74%
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 96 2,318 0 2,318 45,182 95.12% ‐99.80% ‐92.68%
561000 SUPPLIES 209,500 185,000 18 685 1,417 2,102 182,898 98.86% ‐99.99% ‐99.44%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 27,100 3,467 3,914 1,431 5,345 21,755 80.28% ‐87.21% ‐78.34%
561500 EXPENDABLE EQUIPMENT 95,000 79,798 0 349 0 349 79,449 99.56% ‐100.00% ‐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 5,944,043 169,474 1,389,550 7,307 1,396,857 4,547,186 76.50% ‐97.15% ‐64.93%
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 28,283 280,436 0 280,436 179,705 39.05% ‐93.85% ‐8.58%
521000 STATE HEALTH INSURANCE 0 0 2,214 8,488 0 8,488 (8,488) NA NA NA
522000 FICA 0 0 136 733 0 733 (733) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 1,080 0 1,080 (1,080) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 73,994 1,037 12,823 0 12,823 61,171 82.67% ‐98.60% ‐74.01%
Page 17 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(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
530000 PURCHASED PROF/TECH SERVICES 10,000 427 0 427 0 427 0 0.00% ‐100.00% 50.00%
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 12,504 12,504 0 0 0 0 12,504 100.00% ‐100.00% ‐100.00%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 12,000 10,573 0 1,174 0 1,174 9,399 88.89% ‐100.00% ‐83.34%
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 0 324,799 3,016 4,416 0 4,416 320,383 98.64% ‐99.07% ‐97.96%
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 39,004 649,922 34,686 309,577 0 309,577 340,345 52.37% ‐94.66% ‐28.55%
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%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 283,781 189,572 0 0 0 0 189,572 100.00% ‐100.00% ‐100.00%
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 119,446 282,192 0 78,133 0 78,133 204,058 72.31% ‐100.00% ‐58.47%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 454,578 0 91,209 0 91,209 363,368 79.94% ‐100.00% ‐69.90%
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 21,747,913 0 1,314,183 0 1,314,183 20,433,731 93.96% ‐100.00% ‐90.94%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 1,028 1,028 0 1,028 (1,028) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 198 198 0 198 (198) NA NA NA
522000 FICA 0 0 14 14 0 14 (14) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 2 2 0 2 (2) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 430,000 645,000 21,933 631,383 10,330 641,713 3,287 0.51% ‐96.60% 46.83%
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 55,000 300 0 228 0 228 73 24.17% ‐100.00% 13.75%
530400 AWARDS & PRINTING/BINDING‐ATH 20,000 19,000 1,806 14,059 2,787 16,845 2,155 11.34% ‐90.49% 10.99%
530500 ATHLETIC EVENT STAFF 128,000 604,300 32,928 604,297 0 604,297 3 0.00% ‐94.55% 50.00%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 8,000 12,900 1,691 12,326 0 12,326 574 4.45% ‐86.89% 43.33%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 45,000 20,000 2,255 14,642 0 14,642 5,358 26.79% ‐88.73% 9.81%
558200 PLAYOFF PAYOUT 30,000 55,000 136 40,637 8,464 49,101 5,899 10.73% ‐99.75% 10.83%
561000 SUPPLIES 126,082 37,182 0 25,578 8,568 34,146 3,037 8.17% ‐100.00% 3.18%
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 57,100 0 39,794 16,364 56,158 942 1.65% ‐100.00% 4.54%
561510 ATHLETICS UNIFORMS 350,000 368,500 12,446 351,342 17,118 368,459 41 0.01% ‐96.62% 43.02%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 350,000 506,500 3,378 484,692 21,396 506,088 412 0.08% ‐99.33% 43.54%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 175,000 19,000 0 18,278 0 18,278 722 3.80% ‐100.00% 44.30%
581000 DUES AND FEES 60,000 60,300 2,756 58,987 0 58,987 1,313 2.18% ‐95.43% 46.73%
581300 ATHLETICS‐HOTEL 40,000 53,000 796 45,336 0 45,336 7,664 14.46% ‐98.50% 28.31%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
Page 18 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(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
ENTERPRISE OPERATIONS Total 1,897,082 2,467,082 81,365 2,351,719 85,026 2,436,745 30,337 1.23% ‐96.70% 42.99%
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%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 131,288,412 964,519 12,939,356 2,131,626 15,070,982 116,217,430 88.52% ‐99.27% ‐85.22%
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 158,786,775 140,901,109 964,519 13,816,161 2,355,648 16,171,809 124,729,300 88.52% ‐99.32% ‐85.29%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 891,245 891,245 29,994 452,946 0 452,946 438,299 49.18% ‐96.63% ‐23.77%
599000 OTHER USES 0 0 1,523,932 16,547,642 0 16,547,642 (16,547,642) 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 1,553,926 17,000,588 0 17,000,588 (16,109,343) ‐1807.51% 74.35% 2761.27%
TOTAL EXPENDITURES 775,299,990 736,597,542 16,524,302 188,541,885 20,120,225 208,662,110 527,935,433 71.67% ‐97.76% ‐61.61%
Page 19 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(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
4/30/2024
(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 12,580,587 112,607,292 0 112,607,292 316,392,708 73.75% ‐97.07% ‐60.63%
412150 CLUB DUES AND FEES 0 0 518,336 2,831,093 0 2,831,093 (2,831,093) NA NA NA
412200 DONATIONS 11,000 86,573 250 84,817 0 84,817 1,756 2.03% ‐99.71% 46.96%
412250 FUNDRAISING/MISC. SALES 0 0 5,458 5,588,105 0 5,588,105 (5,588,105) NA NA NA
419950 OTHER LOCAL REVENUES 0 0 0 370,397 0 370,397 (370,397) NA NA NA
LOCAL REVENUES Total 429,011,000 429,086,573 13,104,632 121,481,705 0 121,481,705 307,604,868 71.69% ‐96.95% ‐57.53%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 2,629,820 24,110,608 0 24,110,608 (21,310,608) ‐761.09% ‐6.08% 1191.64%
INTEREST Total 2,800,000 2,800,000 2,629,820 24,110,608 0 24,110,608 (21,310,608) ‐761.09% ‐6.08% 1191.64%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 33,407 114,538 0 114,538 (114,538) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DO 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 0 0 33,407 114,538 0 114,538 (114,538) 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 3,369,125 3,416,729 0 3,416,729 (3,416,729) 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 3,369,125 3,416,729 0 3,416,729 (3,416,729) NA NA NA
TOTAL REVENUE 431,811,000 431,886,573 19,136,984 149,123,581 0 149,123,581 282,762,992 65.47% ‐95.57% ‐48.21%
INSTRUCTION 530000 PURCHASED PROF/TECH SERVICES 5,000 5,000 0 0 750 750 4,250 85.00% ‐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) 22,040 587,091 1,045 588,136 (1,548,136) 161.26% ‐102.30% ‐191.73%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 25,321 361,558 0 361,558 598,442 62.34% ‐97.36% ‐43.51%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 5,500 5,500 47,361 948,941 1,795 950,736 (945,236) ‐17186.12% 761.11% 25780.22%
PUPIL SERVICES 519900 OTHER SALARIES & COMPENSATION 0 8,000 0 7,715 0 7,715 285 3.56% ‐100.00% 44.66%
529000 OTHER EMPLOYEE BENEFITS 0 0 0 332 0 332 (332) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 0 17,573 0 16,857 32 16,889 684 3.89% ‐100.00% 43.89%
553200 COMMUNICATION‐WEB SUBSCRPT/ 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 50,000 0 33,405 1 33,405 16,595 33.19% ‐100.00% 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 0 58,519 33 58,552 22,522 27.78% ‐100.00% 8.27%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 530000 PURCHASED PROF/TECH SERVICES 0 17,000,000 103,675 1,414,973 10,066,792 11,481,765 5,518,235 32.46% ‐99.39% ‐87.51%
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 17,000,000 103,675 1,414,973 10,066,792 11,481,765 5,518,235 32.46% ‐99.39% ‐87.51%
MAINTENANCE AND OPERATION OF PLANT SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 3,408 24,803 0 24,803 (24,803) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 10,000,000 7,000,000 26,585 448,138 0 448,138 6,551,862 93.60% ‐99.62% ‐90.40%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 1,000,000 3,585 48,314 0 48,314 951,686 95.17% ‐99.64% ‐92.75%
522000 FICA 0 0 405 2,778 0 2,778 (2,778) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 1,000,000 5,993 87,459 0 87,459 912,541 91.25% ‐99.40% ‐86.88%
529000 OTHER EMPLOYEE BENEFITS 0 1,000,000 335 10,676 0 10,676 989,324 98.93% ‐99.97% ‐98.40%
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 40,311 672,511 32,075 704,586 10,294,327 93.59% ‐99.63% ‐90.83%
STUDENT TRANSPORTATION SERVICE 518000 BUS DRIVERS 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
Page 21 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(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
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
573200 PURCHASE/LEASE ‐ BUSES 1,000,000 723,685 0 0 0 0 723,685 100.00% ‐100.00% ‐100.00%
STUDENT TRANSPORTATION SERVICE Total 1,008,000 731,685 0 0 0 0 731,685 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ CENTRAL 529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 18,000,000 18,000,000 0 2,325,041 10,835,875 13,160,915 4,839,085 26.88% ‐100.00% ‐80.62%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 0 2,325,041 10,835,875 13,160,915 4,839,085 26.88% ‐100.00% ‐80.62%
ENTERPRISE OPERATIONS 589000 OTHER EXPENDITURES 0 0 1,924 2,999,842 900 3,000,742 (3,000,742) NA NA NA
ENTERPRISE OPERATIONS Total 0 0 1,924 2,999,842 900 3,000,742 (3,000,742) 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) 0 116,732 915 117,647 (2,756,052) 104.46% ‐100.00% ‐106.64%
530001 ARCHITECT/ENGINEER 8,318,082 35,711,364 509,082 6,454,568 11,389,419 17,843,987 17,867,377 50.03% ‐98.57% ‐72.89%
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 3,956,394 26,781,588 77,918,798 104,700,386 283,864,975 73.05% ‐98.98% ‐89.66%
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 4,465,476 33,766,615 89,599,021 123,365,636 338,619,010 73.30% ‐99.03% ‐89.04%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUN 83,403,442 83,403,442 3,369,125 3,369,125 0 3,369,125 80,034,317 95.96% ‐95.96% ‐93.94%
TRANSFERS & OTHER OUTLAYS Total 83,403,442 83,403,442 3,369,125 3,369,125 0 3,369,125 80,034,317 95.96% ‐95.96% ‐93.94%
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 8,027,872 51,366,479 110,536,491 161,902,970 435,874,370 72.92% ‐98.66% ‐87.11%
Page 22 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(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 0 213,319 0 213,319 (213,319) 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 1,103 0 1,103 60,542,288 100.00% ‐100.00% ‐100.00%
416210 SUPPL SALES ‐ BRKF‐LUNCH PROG 0 0 0 242,752 0 242,752 (242,752) NA NA NA
416220 ADULT SALES ‐ BRKF‐LUNCH PROG 0 0 0 67,462 0 67,462 (67,462) 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 1,245 510,186 0 510,186 (3,781) ‐0.75% ‐99.75% 51.12%
LOCAL REVENUES Total 61,049,795 61,049,795 1,245 1,034,821 0 1,034,821 60,014,975 98.30% ‐100.00% ‐97.46%
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 1,070,163 0 1,070,163 (1,070,163) NA NA NA
STATE SOURCES Total 0 0 128,380 1,070,163 0 1,070,163 (1,070,163) NA NA NA
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 2,375,836 2,375,836 0 40,698,466 0 40,698,466 (38,322,630) ‐1613.02% ‐100.00% 2469.52%
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 14,222,359 0 14,222,359 (9,974,967) ‐234.85% ‐100.00% 402.27%
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 0 460,224 0 460,224 39,776 7.96% ‐100.00% 38.07%
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 85,242 0 85,242 (35,242) ‐70.48% ‐100.00% 155.73%
445300 ALL OTHER FEDERAL GRANTS 0 0 0 0 0 0 0 NA NA NA
445350 CARES ACT‐ESSER 0 6,611,145 0 2,299,578 0 2,299,578 4,311,567 65.22% ‐100.00% ‐47.82%
449000 REV ATTRIB ‐ USDA COMMODITIES 4,628,750 5,502,641 554,103 4,094,229 0 4,094,229 1,408,413 25.60% ‐89.93% 11.61%
FEDERAL SOURCES Total 11,801,978 19,287,015 554,103 61,860,098 0 61,860,098 (42,573,084) ‐220.73% ‐97.13% 381.10%
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 83,136,810 683,728 64,094,622 0 64,094,622 19,042,188 22.90% ‐99.18% 15.64%
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 91,809 0 91,809 4,869 5.04% ‐96.01% 42.45%
518400 SCHOOL NUTR PROGRAM CAFETERIA 20,215,024 20,215,024 1,343,769 12,378,014 0 12,378,014 7,837,011 38.77% ‐93.35% ‐8.15%
519000 OTHER MANAGEMENT PERSONNEL 2,038,479 2,038,479 135,976 1,322,468 0 1,322,468 716,011 35.12% ‐93.33% ‐2.69%
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
4/30/2024
(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 10,972,969 441,316 3,319,339 0 3,319,339 7,653,629 69.75% ‐95.98% ‐54.62%
522000 FICA 0 0 2,588 17,432 0 17,432 (17,432) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,332,477 4,332,477 107,853 925,844 0 925,844 3,406,633 78.63% ‐97.51% ‐67.95%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 31,521 607,803 0 607,803 (607,803) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 1,272 7,027 0 7,027 (7,027) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 579,437 579,437 95,546 892,701 0 892,701 (313,264) ‐54.06% ‐83.51% 131.10%
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 0 105,749 0 105,749 2,412 2.23% ‐100.00% 46.65%
544100 RENTAL OF LAND OR BUILDINGS 300,000 300,000 9,699 228,057 12,406 240,463 59,537 19.85% ‐96.77% 14.03%
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 0 9,238 0 9,238 140,762 93.84% ‐100.00% ‐90.76%
559500 OTHER PURCHASED SERVICES 300,400 300,400 0 73,141 96,159 169,300 131,100 43.64% ‐100.00% ‐63.48%
561000 SUPPLIES 3,580,446 3,580,446 65,163 2,227,424 695,353 2,922,777 657,669 18.37% ‐98.18% ‐6.68%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,000 0 0 385 385 4,615 92.30% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 290,409 290,409 2,355 143,117 0 143,117 147,292 50.72% ‐99.19% ‐26.08%
561600 EXPENDABLE COMPUTER EQUIPMEN 125,000 475,000 33,450 113,682 353,049 466,731 8,269 1.74% ‐92.96% ‐64.10%
563000 PURCHASED FOOD 25,150,230 31,411,375 744,111 19,951,319 2,904,628 22,855,947 8,555,429 27.24% ‐97.63% ‐4.73%
563500 FOOD ACQUISITIONS ‐ USDA 4,628,750 5,502,641 566,263 5,106,401 347,672 5,454,074 48,568 0.88% ‐89.71% 39.20%
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 5,433 31,079 5,734 36,814 1,213,186 97.05% ‐99.57% ‐96.27%
581000 DUES AND FEES 25,000 25,000 0 700 0 700 24,300 97.20% ‐100.00% ‐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 83,136,810 3,590,175 47,664,239 4,436,366 52,100,605 31,036,205 37.33% ‐95.68% ‐14.00%
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 83,136,810 3,590,175 47,664,239 4,436,366 52,100,605 31,036,205 37.33% ‐95.68% ‐14.00%
Page 24 of 24