DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
LOCAL REVENUES 411100 AD VALOREM TAXES 868,000,000 868,000,000 2,893,373 841,609,478 0 841,609,478 26,390,522 3.04% ‐99.67% 5.77%
411210 OTHER SALES TAXES 15,000,000 15,000,000 1,727,254 5,674,461 0 5,674,461 9,325,539 62.17% ‐88.48% ‐58.73%
411900 OTHER TAXES 3,800,000 3,800,000 672,570 3,400,948 0 3,400,948 399,052 10.50% ‐82.30% ‐2.37%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 3,157,559 30,771,944 0 30,771,944 (1,771,944) ‐6.11% ‐89.11% 15.76%
412200 DONATIONS 39,280 24,651 0 0 0 0 24,651 100.00% ‐100.00% ‐100.00%
413100 TUITION FROM INDIVIDUALS 30,000 30,000 0 0 0 0 30,000 100.00% ‐100.00% ‐100.00%
414000 TRANSPORTATION FEES 775,000 775,000 21,611 862,370 0 862,370 (87,370) ‐11.27% ‐97.21% 21.39%
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 1,000 100.00% ‐100.00% ‐100.00%
419500 SERVICES PROVIDED OTHER LUAS 0 0 0 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) ‐115.57% ‐100.00% 135.16%
419950 OTHER LOCAL REVENUES 1,795,000 1,795,000 28,528 2,101,341 0 2,101,341 (306,341) ‐17.07% ‐98.41% 27.71%
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 8,500,897 888,652,485 0 888,652,485 31,732,531 3.45% ‐99.08% 5.33%
INTEREST 415000 INVESTMENT INCOME 9,000,000 9,000,000 2,561,116 21,346,317 0 21,346,317 (12,346,317) ‐137.18% ‐71.54% 158.74%
INTEREST Total 9,000,000 9,000,000 2,561,116 21,346,317 0 21,346,317 (12,346,317) ‐137.18% ‐71.54% 158.74%
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 641,249,522 640,421,328 60,475,114 578,740,128 0 578,740,128 61,681,200 9.63% ‐90.56% ‐1.42%
431220 QBE ALLOTMENT (OPER COSTS) 40,102,852 40,102,852 3,285,445 36,561,953 0 36,561,953 3,540,899 8.83% ‐91.81% ‐0.54%
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 10,561,842 0 10,561,842 1,404,632 11.74% ‐91.70% ‐3.71%
431400 QBE CONTRA ACCOUNT (DEBIT) (175,655,285) (175,655,285) (14,609,251) (160,931,453) 0 (160,931,453) (14,723,832) 8.38% ‐91.68% ‐0.05%
438000 OTHER GRANTS FROM GEORGIA DOE 4,076,113 5,531,703 403,832 13,644,927 0 13,644,927 (8,113,224) ‐146.67% ‐92.70% 169.09%
439120 ON BEHALF PAYMENTS ‐ TRS 188,228 188,228 0 0 0 0 188,228 100.00% ‐100.00% ‐100.00%
439130 ON BEHALF PAYMENTS ‐ PSERS 1,917,413 1,917,413 0 0 0 0 1,917,413 100.00% ‐100.00% ‐100.00%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 3,876,840 0 0 0 0 3,876,840 100.00% ‐100.00% ‐100.00%
STATE SOURCES Total 523,845,318 528,349,554 50,547,882 478,577,397 0 478,577,397 49,772,156 9.42% ‐90.43% ‐1.19%
FEDERAL SOURCES 445350 CARES ACT‐ESSER 0 1,650,000 0 6,147,132 0 6,147,132 (4,497,132) ‐272.55% ‐100.00% 306.42%
FEDERAL SOURCES Total 0 1,650,000 0 6,147,132 0 6,147,132 (4,497,132) ‐272.55% ‐100.00% 306.42%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 1,433,772 1,433,772 0 0 0 0 1,433,772 100.00% ‐100.00% ‐100.00%
453000 SALE/COMP ‐ FIXED ASSETS LOSS 0 0 0 185,158 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 0 (2,853) 0 (2,853) 2,853 NA NA NA
TRANSFERS AND OTHER LOCAL Total 1,433,772 1,433,772 0 182,305 0 182,305 1,251,467 87.28% ‐100.00% ‐86.13%
TOTAL REVENUE 1,454,678,735 1,460,818,342 61,609,894 1,394,905,636 0 1,394,905,636 65,912,706 4.51% ‐49.39% 4.17%
INSTRUCTION 511000 TEACHERS 479,212,503 479,639,062 41,557,989 388,413,183 0 388,413,183 91,225,879 19.02% ‐91.34% ‐11.66%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 194,000 2,105,771 14,761,659 0 14,761,659 (14,567,659) ‐7509.10% 985.45% 8200.84%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 74,252 515,189 0 515,189 (515,189) NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 421,614 117,556 960,131 0 960,131 (538,517) ‐127.73% ‐72.12% 148.43%
511600 PROF DEVELOPMENT STIPENDS 0 30,000 42,992 133,372 0 133,372 (103,372) ‐344.57% 43.31% 384.99%
511700 EXTENDED YEAR 0 10,673 0 0 0 0 10,673 100.00% ‐100.00% ‐100.00%
511800 ART ‐ MUSIC ‐ PE 0 0 3,018,524 28,166,656 0 28,166,656 (28,166,656) 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 2,118,838 21,870,665 0 21,870,665 1,800,272 7.61% ‐91.05% 0.79%
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514500 INTERPRETER 0 0 5,739 53,147 0 53,147 (53,147) NA NA NA
516100 TECHNOLOGY SPECIALIST 82,214 82,214 6,943 63,988 0 63,988 18,226 22.17% ‐91.55% ‐15.09%
516400 PHYS/OCCUP/SPEECH THERAPIST 8,752,827 8,752,827 547,336 5,338,234 0 5,338,234 3,414,593 39.01% ‐93.75% ‐33.47%
517200 ELEMENTARY COUNSELOR 0 0 42,658 367,351 0 367,351 (367,351) NA NA NA
517300 SECONDARY COUNSELOR 0 0 13,477 108,670 0 108,670 (108,670) 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) 1,185 12,832 0 12,832 (20,021,562) 100.06% ‐100.01% ‐100.07%
519910 EXTRA ACTIVITY SALARIES 0 255,572 5,154 115,860 0 115,860 139,711 54.67% ‐97.98% ‐50.54%
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
5/31/2024
(UNAUDITED)
1 11
% 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 8,889,332 78,681,764 0 78,681,764 21,984,501 21.84% ‐91.17% ‐14.73%
522000 FICA 0 0 1,695 13,770 0 13,770 (13,770) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 103,811,222 103,946,573 7,679,123 70,536,949 0 70,536,949 33,409,624 32.14% ‐92.61% ‐25.97%
525000 UNEMPLOYMENT COMPENSATION 438 438 18,203 23,972 0 23,972 (23,535) ‐5379.32% 4060.66% 5877.44%
526000 WORKMEN COMPENSATION‐CLAIMS 0 8,676,988 905,560 7,817,773 0 7,817,773 859,215 9.90% ‐89.56% ‐1.71%
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 2,311 0 2,311 (2,311) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 19,205,365 19,211,924 5,687,240 51,567,664 0 51,567,664 (32,355,740) ‐168.41% ‐70.40% 192.82%
530000 PURCHASED PROF/TECH SERVICES 9,501,802 9,351,046 720,237 7,308,745 550,427 7,859,172 1,491,874 15.95% ‐92.30% ‐14.73%
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% ‐10.28%
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 3,563,492 695 45,609 20,885 66,494 3,496,999 98.13% ‐99.98% ‐98.60%
544100 RENTAL OF LAND OR BUILDINGS 43,238 86,773 15,764 58,322 0 58,322 28,451 32.79% ‐81.83% ‐26.68%
544200 RENTAL OF EQUIPMENT & VEHICLES 88,527 63,542 828 46,028 2,483 48,511 15,031 23.65% ‐98.70% ‐20.98%
553000 COMMUNICATION 30,330 30,933 892 977 0 977 29,956 96.84% ‐97.12% ‐96.55%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 2,893,215 4,148,448 117,327 1,534,797 723,280 2,258,077 1,890,371 45.57% ‐97.17% ‐59.64%
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 885,684 974,729 35,971 346,971 517 347,487 627,241 64.35% ‐96.31% ‐61.17%
559300 PAYMENTS FOR PASS THRU FUNDS 0 1,242,297 103,525 1,104,263 0 1,104,263 138,034 11.11% ‐91.67% ‐3.03%
559400 PAYMENTS TO CHARTER SCHOOLS 53,731,439 53,731,439 5,729,451 60,789,316 0 60,789,316 (7,057,877) ‐13.14% ‐89.34% 23.42%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 5,970,071 5,550,790 719,486 3,668,017 570,993 4,239,010 1,311,780 23.63% ‐87.04% ‐27.91%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 153,150 281,458 15,621 106,963 18,274 125,237 156,220 55.50% ‐94.45% ‐58.54%
561200 COMPUTER SOFTWARE 6,411,641 4,324,208 8,574 4,157,762 8,952 4,166,715 157,494 3.64% ‐99.80% 4.89%
561500 EXPENDABLE EQUIPMENT 2,312,322 3,002,565 450,118 1,852,669 579,671 2,432,340 570,225 18.99% ‐85.01% ‐32.69%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 445,095 1,269,732 116,001 1,123,078 324,101 1,447,179 (177,448) ‐13.98% ‐90.86% ‐3.51%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564000 DIGITAL/ELECTRONIC TEXTBOOKS 640,342 7,354,486 1,896 6,451,296 28,476 6,479,771 874,715 11.89% ‐99.97% ‐4.31%
564100 TEXTBOOKS ‐ PRINTED 14,157,245 6,893,174 263,376 3,011,422 439,115 3,450,537 3,442,637 49.94% ‐96.18% ‐52.34%
564200 BOOKS (OTHER THAN TEXTBOOKS) 41,850 159,049 19,005 88,854 35,150 124,005 35,045 22.03% ‐88.05% ‐39.06%
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 1,509,120 524,600 25,816 52,603 45,089 97,693 426,907 81.38% ‐95.08% ‐89.06%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 844,881 1,065,870 20,587 698,308 4,245 702,553 363,317 34.09% ‐98.07% ‐28.53%
589000 OTHER EXPENDITURES 1,778,301 1,559,977 0 0 0 0 1,559,977 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 823,739,510 832,469,917 81,205,026 763,389,383 3,351,659 766,741,042 65,728,875 7.90% ‐90.25% 0.04%
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 2,983 28,223 0 28,223 (28,223) NA NA NA
514000 AIDES AND PARAPROFESSIONALS 94,593 94,593 840 19,568 0 19,568 75,024 79.31% ‐99.11% ‐77.43%
514200 SALARY OF CLERICAL STAFF 2,555,776 2,555,776 177,663 2,018,289 0 2,018,289 537,487 21.03% ‐93.05% ‐13.85%
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 81,161 839,306 0 839,306 (33,094) ‐4.10% ‐89.93% 13.57%
516300 SCH NURSE/SPEC EDUC NURSE LPN 6,357,733 6,357,733 455,175 4,517,404 0 4,517,404 1,840,329 28.95% ‐92.84% ‐22.49%
516400 PHYS/OCCUP/SPEECH THERAPIST 213,173 213,173 0 29,816 0 29,816 183,357 86.01% ‐100.00% ‐84.74%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 942,371 942,371 77,019 693,539 0 693,539 248,831 26.40% ‐91.83% ‐19.71%
517200 ELEMENTARY COUNSELOR 9,883,535 9,883,535 842,354 7,668,001 0 7,668,001 2,215,533 22.42% ‐91.48% ‐15.36%
517300 SECONDARY COUNSELOR 12,364,933 12,498,339 1,758,267 16,678,474 0 16,678,474 (4,180,135) ‐33.45% ‐85.93% 45.58%
517400 SCHOOL PSYCHOLOGIST 5,785,820 5,785,820 311,541 2,958,864 0 2,958,864 2,826,957 48.86% ‐94.62% ‐44.21%
Page 2 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% 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 5,091,500 429,214 3,974,467 0 3,974,467 1,117,034 21.94% ‐91.57% ‐14.84%
517700 FAMILY SERVICES/PARENT COORD 2,182,444 2,182,444 292,704 2,555,218 0 2,555,218 (372,774) ‐17.08% ‐86.59% 27.72%
519000 OTHER MANAGEMENT PERSONNEL 2,076,450 2,353,546 200,668 2,007,292 0 2,007,292 346,254 14.71% ‐91.47% ‐6.96%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,591,368 11,959,205 680,594 6,545,279 0 6,545,279 5,413,927 45.27% ‐94.31% ‐40.29%
519900 OTHER SALARIES & COMPENSATION 1,738,628 1,792,894 2,380 59,766 0 59,766 1,733,128 96.67% ‐99.87% ‐96.36%
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 11,068,822 936,821 8,402,173 0 8,402,173 2,666,649 24.09% ‐91.54% ‐17.19%
522000 FICA 0 102 10,287 75,011 0 75,011 (74,909) ‐73181.74% 9949.45% 79843.72%
523000 TEACHERS RETIREMENT SYSTEM 12,162,587 12,204,407 847,777 7,919,427 0 7,919,427 4,284,979 35.11% ‐93.05% ‐29.21%
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 1,640,057 159,562 1,538,312 0 1,538,312 101,745 6.20% ‐90.27% 2.32%
530000 PURCHASED PROF/TECH SERVICES 4,710,269 4,552,196 357,997 2,666,549 977,583 3,644,132 908,064 19.95% ‐92.14% ‐36.10%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 255,000 85,250 187,875 17,375 205,250 49,750 19.51% ‐66.57% ‐19.63%
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% ‐78.29%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 280,800 495,800 323,330 450,062 15,000 465,062 30,738 6.20% ‐34.79% ‐0.97%
544200 RENTAL OF EQUIPMENT & VEHICLES 4,050 50 0 21,876 0 21,876 (21,826) ‐43651.80% ‐100.00% 47629.24%
544400 OTHER RENTALS 4,500 15,500 0 14,447 3,568 18,015 (2,515) ‐16.23% ‐100.00% 1.68%
551900 STUD TRANSP PURCHASED‐OTH SRCE 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 3,975 975 0 0 0 0 975 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 5,900 48,299 25,400 41,543 350 41,893 6,406 13.26% ‐47.41% ‐6.17%
556100 TUITION TO OTHER GEORGIA LUAS 0 14,994 0 0 0 0 14,994 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 69,750 79,565 1,910 23,935 0 23,935 55,630 69.92% ‐97.60% ‐67.18%
559500 OTHER PURCHASED SERVICES 3,582 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 608,770 573,328 5,558 117,432 2,371 119,802 453,526 79.10% ‐99.03% ‐77.66%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 12,059 48,143 0 29,410 238 29,648 18,494 38.42% ‐100.00% ‐33.36%
561200 COMPUTER SOFTWARE 69,999 28,999 0 2,499 0 2,499 26,500 91.38% ‐100.00% ‐90.60%
561500 EXPENDABLE EQUIPMENT 3,775 16,778 12,717 16,558 0 16,558 220 1.31% ‐24.20% 7.66%
561600 EXPENDABLE COMPUTER EQUIPMENT 53,582 82,392 6,635 55,339 7,871 63,210 19,182 23.28% ‐91.95% ‐26.73%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 1,445 416 1,201 0 1,201 244 16.89% ‐71.21% ‐9.33%
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 85,890 0 31,487 150 31,637 54,253 63.17% ‐100.00% ‐60.01%
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 94,886,019 8,086,221 72,222,141 1,024,506 73,246,647 21,639,372 22.81% ‐91.48% ‐16.97%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 32,993 0 32,993 0 32,993 (0) 0.00% ‐100.00% 9.09%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 15,000 335,081 814 126,017 0 126,017 209,064 62.39% ‐99.76% ‐58.97%
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 25,442 209,164 0 209,164 (166,600) ‐391.41% ‐40.23% 436.09%
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,724,450 2,815,394 297,175 3,017,019 0 3,017,019 (201,625) ‐7.16% ‐89.44% 16.90%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,736,551 5,966,777 505,018 5,698,329 0 5,698,329 268,448 4.50% ‐91.54% 4.18%
519900 OTHER SALARIES & COMPENSATION 401,957 402,876 302 21,304 0 21,304 381,572 94.71% ‐99.92% ‐94.23%
519910 EXTRA ACTIVITY SALARIES 134,134 169,134 776 48,917 0 48,917 120,217 71.08% ‐99.54% ‐68.45%
521000 STATE HEALTH INSURANCE 1,134,000 1,134,000 105,209 986,954 0 986,954 147,046 12.97% ‐90.72% ‐5.05%
522000 FICA 0 0 8,503 68,517 0 68,517 (68,517) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,756,392 1,771,337 248,781 2,092,931 0 2,092,931 (321,594) ‐18.16% ‐85.96% 28.90%
529000 OTHER EMPLOYEE BENEFITS 241,387 241,387 13,447 149,084 0 149,084 92,303 38.24% ‐94.43% ‐32.62%
530000 PURCHASED PROF/TECH SERVICES 1,487,678 922,961 85,378 369,269 66,102 435,372 487,589 52.83% ‐90.75% ‐56.35%
Page 3 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% 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
530003 OTHER COST‐PROFESSIONAL TECH 90,000 0 0 0 0 0 0 NA NA NA
530056 PURCHASED SERVICES‐TEMPORARY 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 286,272 309,459 0 15,187 0 15,187 294,272 95.09% ‐100.00% ‐94.65%
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% 9.09%
553000 COMMUNICATION 5,175 4,077 0 125 0 125 3,952 96.94% ‐100.00% ‐96.66%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,110,000 1,299,759 49,906 1,209,142 613 1,209,755 90,004 6.92% ‐96.16% 1.49%
558000 TRAVEL ‐ EMPLOYEES 299,500 403,251 1,469 92,673 280 92,953 310,297 76.95% ‐99.64% ‐74.93%
561000 SUPPLIES 257,514 466,042 49,207 198,148 32,122 230,270 235,772 50.59% ‐89.44% ‐53.62%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 55,323 111,543 16,824 60,776 5,518 66,294 45,249 40.57% ‐84.92% ‐40.56%
561200 COMPUTER SOFTWARE 0 21,700 21,520 21,520 0 21,520 180 0.83% ‐0.83% 8.19%
561500 EXPENDABLE EQUIPMENT 673,279 638,555 26,640 331,487 32,829 364,316 274,239 42.95% ‐95.83% ‐43.37%
561600 EXPENDABLE COMPUTER EQUIPMENT 17,958 124,370 3,657 29,577 11,777 41,354 83,016 66.75% ‐97.06% ‐74.06%
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 48,802 103,144 34,104 79,787 4,737 84,524 18,620 18.05% ‐66.94% ‐15.61%
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 89,080 6,369 31,321 99 31,420 57,660 64.73% ‐92.85% ‐61.64%
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 18,475,182 1,500,541 14,891,318 154,077 15,045,396 3,429,786 18.56% ‐91.88% ‐12.07%
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% ‐98.50%
530000 PURCHASED PROF/TECH SERVICES 41,940 36,662 250 15,653 11,697 27,350 9,312 25.40% ‐99.32% ‐53.42%
544100 RENTAL OF LAND OR BUILDINGS 0 14,600 0 14,600 0 14,600 0 0.00% ‐100.00% 9.09%
558000 TRAVEL ‐ EMPLOYEES 18,500 21,400 0 10,118 0 10,118 11,282 52.72% ‐100.00% ‐48.42%
561000 SUPPLIES 3,375 5,619 0 1,089 0 1,089 4,530 80.62% ‐100.00% ‐78.86%
564200 BOOKS (OTHER THAN TEXTBOOKS) 22,943 19,757 0 6,522 0 6,522 13,235 66.99% ‐100.00% ‐63.99%
581000 DUES AND FEES 9,000 10,860 0 6,290 1,115 7,405 3,455 31.81% ‐100.00% ‐36.82%
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 1,055,027 250 54,888 12,812 67,700 987,328 93.58% ‐99.98% ‐94.32%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 138,375 138,375 11,730 131,428 0 131,428 6,946 5.02% ‐91.52% 3.61%
516500 LIBRARIAN/MEDIA SPECIALIST 10,418,429 10,418,429 846,020 7,989,897 0 7,989,897 2,428,533 23.31% ‐91.88% ‐16.34%
519000 OTHER MANAGEMENT PERSONNEL 0 6,925 0 6,925 0 6,925 0 0.00% ‐100.00% 9.09%
519900 OTHER SALARIES & COMPENSATION 357,496 357,849 0 0 0 0 357,849 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,728,000 1,728,000 171,450 1,548,165 0 1,548,165 179,835 10.41% ‐90.08% ‐2.26%
522000 FICA 0 0 570 4,161 0 4,161 (4,161) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,178,683 2,178,683 170,344 1,556,825 0 1,556,825 621,858 28.54% ‐92.18% ‐22.05%
525000 UNEMPLOYMENT COMPENSATION 938 938 0 0 0 0 938 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 289,213 289,243 34,703 331,128 0 331,128 (41,884) ‐14.48% ‐88.00% 24.89%
530000 PURCHASED PROF/TECH SERVICES 353,426 288,816 2,981 227,817 17,928 245,745 43,071 14.91% ‐98.97% ‐13.95%
553000 COMMUNICATION 540 333 0 223 0 223 110 33.07% ‐100.00% ‐26.98%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 224,490 1,049 214,601 2,080 216,681 7,808 3.48% ‐99.53% 4.29%
558000 TRAVEL ‐ EMPLOYEES 12,025 12,338 259 3,653 0 3,653 8,685 70.39% ‐97.90% ‐67.70%
561000 SUPPLIES 1,182,926 345,796 17,707 272,716 3,831 276,547 69,249 20.03% ‐94.88% ‐13.96%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 13,975 (173) 11,873 398 12,271 1,704 12.20% ‐101.24% ‐7.32%
561500 EXPENDABLE EQUIPMENT 4,050 23,691 0 21,532 0 21,532 2,159 9.11% ‐100.00% ‐0.85%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 17,239 1,182 14,279 1,897 16,176 1,063 6.17% ‐93.14% ‐9.64%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 3,303 0 1,339 1,639 2,978 325 9.84% ‐100.00% ‐55.77%
564200 BOOKS (OTHER THAN TEXTBOOKS) 100,586 754,073 67,478 648,119 39,120 687,240 66,833 8.86% ‐91.05% ‐6.24%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 39,600 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 1,980 215 0 215 0 215 0 0.00% ‐100.00% 9.09%
EDUCATIONAL MEDIA SERVICES Total 16,806,267 16,802,711 1,325,299 12,984,897 66,894 13,051,790 3,750,921 22.32% ‐92.11% ‐15.70%
Page 4 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% 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
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 132,480 113,480 15,692 150,617 0 150,617 (37,137) ‐32.73% ‐86.17% 44.79%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 344,500 344,500 27,083 341,504 0 341,504 2,996 0.87% ‐92.14% 8.14%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,340,519 2,243,653 348,996 3,672,491 0 3,672,491 (1,428,838) ‐63.68% ‐84.45% 78.56%
514200 SALARY OF CLERICAL STAFF 8,372,762 8,535,145 703,163 7,617,118 0 7,617,118 918,027 10.76% ‐91.76% ‐2.64%
519000 OTHER MANAGEMENT PERSONNEL 2,060,027 2,002,820 62,083 721,510 0 721,510 1,281,309 63.98% ‐96.90% ‐60.70%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,533,659 3,872,548 31,979 499,291 0 499,291 3,373,257 87.11% ‐99.17% ‐85.93%
519900 OTHER SALARIES & COMPENSATION 338,001 344,187 18,018 118,972 0 118,972 225,215 65.43% ‐94.77% ‐62.29%
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 3,919,076 227,896 2,110,145 0 2,110,145 1,808,931 46.16% ‐94.18% ‐41.26%
522000 FICA 0 0 13,305 104,439 0 104,439 (104,439) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,410,457 3,392,182 229,609 2,455,239 0 2,455,239 936,942 27.62% ‐93.23% ‐21.04%
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 23,759 336,731 0 336,731 164,072 32.76% ‐95.26% ‐26.65%
530000 PURCHASED PROF/TECH SERVICES 1,476,283 1,448,064 48,189 571,624 54,652 626,276 821,787 56.75% ‐96.67% ‐56.94%
530002 OTHER COST‐BOARD LEGAL FEES ** 23,500,000 23,500,000 155,102 22,742,055 0 22,742,055 757,945 3.23% ‐99.34% 5.57%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 243,000 443,000 0 265,478 890 266,368 176,632 39.87% ‐100.00% ‐34.62%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 3,003,000 3,000 2,292,847 565,568 2,858,416 144,584 4.81% ‐99.90% ‐16.71%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 14,350 0 4,010 0 4,010 10,340 72.06% ‐100.00% ‐69.52%
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% ‐92.73%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 44,055 18,755 0 300 0 300 18,455 98.40% ‐100.00% ‐98.26%
558000 TRAVEL ‐ EMPLOYEES 26,324 55,629 341 36,997 0 36,997 18,632 33.49% ‐99.39% ‐27.45%
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 7,200 596 5,546 0 5,546 1,654 22.97% ‐91.72% ‐15.96%
558024 TRAVEL‐BD MEMBER, S. JESTER 0 0 0 0 0 0 0 NA NA NA
558025 TRAVEL‐BD MEMBER, V. TURNER 7,200 7,200 0 4,259 0 4,259 2,941 40.85% ‐100.00% ‐35.47%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 7,200 7,200 0 3,994 0 3,994 3,206 44.53% ‐100.00% ‐39.49%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 7,200 7,200 384 4,893 0 4,893 2,307 32.04% ‐94.66% ‐25.86%
558028 TRAVEL‐BD MEMBER, A. HILL 7,200 7,200 0 59 0 59 7,141 99.18% ‐100.00% ‐99.11%
558029 TRAVEL‐BD MEMBER, D. PIERCE 7,200 7,200 16 4,350 0 4,350 2,850 39.59% ‐99.78% ‐34.10%
558030 TRAVEL‐BD MEMBER, W. MCGINNISS 0 7,200 29 769 0 769 6,431 89.32% ‐99.60% ‐88.35%
558099 TRAVEL‐ANNUAL BOARD RETREAT 25,200 39,900 0 23,218 0 23,218 16,682 41.81% ‐100.00% ‐36.52%
561000 SUPPLIES 345,346 389,938 35,768 182,770 27,576 210,346 179,592 46.06% ‐90.83% ‐48.87%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 16,650 53,150 4,096 16,149 0 16,149 37,001 69.62% ‐92.29% ‐66.85%
561200 COMPUTER SOFTWARE 109,381 79,881 0 5,424 3,990 9,414 70,467 88.22% ‐100.00% ‐92.59%
561500 EXPENDABLE EQUIPMENT 80,050 76,496 428 5,171 4,754 9,925 66,571 87.03% ‐99.44% ‐92.62%
561600 EXPENDABLE COMPUTER EQUIPMENT 36,270 147,564 2,130 78,248 6,840 85,089 62,475 42.34% ‐98.56% ‐42.15%
564200 BOOKS (OTHER THAN TEXTBOOKS) 450 35,035 825 7,212 9,948 17,160 17,875 51.02% ‐97.64% ‐77.54%
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 101,076 199,501 0 121,420 1,000 122,420 77,081 38.64% ‐100.00% ‐33.61%
589000 OTHER EXPENDITURES 9,400,000 7,032,465 0 0 0 0 7,032,465 100.00% ‐100.00% ‐100.00%
GENERAL ADMINISTRATION Total 63,460,020 61,900,808 1,952,486 44,505,279 675,219 45,180,499 16,720,310 27.01% ‐96.85% ‐21.57%
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 1,673,795 18,388,319 0 18,388,319 (1,603,399) ‐9.55% ‐90.03% 19.51%
513100 ASSISTANT PRINCIPAL 25,962,701 25,962,701 2,148,820 22,089,317 0 22,089,317 3,873,384 14.92% ‐91.72% ‐7.18%
514200 SALARY OF CLERICAL STAFF 15,033,089 15,033,089 1,229,071 13,487,977 0 13,487,977 1,545,112 10.28% ‐91.82% ‐2.12%
Page 5 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% 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
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 10,160 99,605 0 99,605 (99,605) 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% ‐99.79%
521000 STATE HEALTH INSURANCE 9,895,500 9,895,500 846,307 8,414,216 0 8,414,216 1,481,284 14.97% ‐91.45% ‐7.24%
522000 FICA 0 0 27,176 212,849 0 212,849 (212,849) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 11,899,915 11,899,915 964,415 10,022,763 0 10,022,763 1,877,152 15.77% ‐91.90% ‐8.12%
525000 UNEMPLOYMENT COMPENSATION 13,750 13,750 0 0 0 0 13,750 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 1,531,189 1,531,189 147,336 1,682,747 0 1,682,747 (151,558) ‐9.90% ‐90.38% 19.89%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 4,500 4,500 56 2,297 0 2,297 2,203 48.95% ‐98.75% ‐44.31%
561500 EXPENDABLE EQUIPMENT 76,500 41,500 6,038 8,220 0 8,220 33,280 80.19% ‐85.45% ‐78.39%
561600 EXPENDABLE COMPUTER EQUIPMENT 4,500 25,500 0 22,054 0 22,054 3,446 13.51% ‐100.00% ‐5.65%
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 7,053,174 74,433,964 0 74,433,964 9,488,149 11.31% ‐91.60% ‐3.24%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 287,648 287,648 19,252 269,140 0 269,140 18,508 6.43% ‐93.31% 2.07%
514800 ACCOUNTANT 3,967,540 4,301,632 265,585 2,951,566 0 2,951,566 1,350,067 31.38% ‐93.83% ‐25.15%
518100 MAINT PERSONNEL‐TRANS MECHANIC 120,130 120,130 25,831 281,893 0 281,893 (161,763) ‐134.66% ‐78.50% 155.99%
519000 OTHER MANAGEMENT PERSONNEL 1,840,916 1,840,916 218,919 2,027,116 0 2,027,116 (186,201) ‐10.11% ‐88.11% 20.12%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,230,856 1,118,347 105,262 1,129,364 0 1,129,364 (11,017) ‐0.99% ‐90.59% 10.17%
519900 OTHER SALARIES & COMPENSATION 257,440 257,440 0 0 0 0 257,440 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,323,000 1,184,629 92,566 872,464 0 872,464 312,165 26.35% ‐92.19% ‐19.66%
522000 FICA 0 0 8,843 67,422 0 67,422 (67,422) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,537,929 1,537,929 116,841 1,230,522 0 1,230,522 307,407 19.99% ‐92.40% ‐12.71%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 3,068 24,544 0 24,544 (24,544) 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 16,778 0 16,778 (16,778) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 204,226 204,226 10,572 153,641 0 153,641 50,585 24.77% ‐94.82% ‐17.93%
530000 PURCHASED PROF/TECH SERVICES 3,422,400 5,310,548 468,574 3,839,391 1,016,562 4,855,952 454,595 8.56% ‐91.18% ‐21.13%
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 49,488 1,639,095 0 1,639,095 427,528 20.69% ‐97.61% ‐13.48%
553000 COMMUNICATION 14,400 47,600 0 40,786 1,500 42,286 5,314 11.16% ‐100.00% ‐6.53%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 47,055 0 47,055 0 47,055 0 0.00% ‐100.00% 9.09%
558000 TRAVEL ‐ EMPLOYEES 124,691 129,277 1,371 17,157 0 17,157 112,120 86.73% ‐98.94% ‐85.52%
561000 SUPPLIES 38,480 87,100 5,176 60,996 1,154 62,150 24,950 28.65% ‐94.06% ‐23.60%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 10,000 14,780 0 11,166 1,377 12,544 2,236 15.13% ‐100.00% ‐17.58%
561200 COMPUTER SOFTWARE 418,582 178,985 0 4,500 112,250 116,750 62,235 34.77% ‐100.00% ‐97.26%
561500 EXPENDABLE EQUIPMENT 12,800 10,475 0 1,719 9,304 11,023 (549) ‐5.24% ‐100.00% ‐82.09%
561600 EXPENDABLE COMPUTER EQUIPMENT 1,800 20,032 0 18,042 2,272 20,314 (283) ‐1.41% ‐100.00% ‐1.74%
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 30,590 30,590 0 30,590 110,802 78.37% ‐78.37% ‐76.40%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 9,458,627 104,729 2,780 105,189 2,600 107,789 (3,060) ‐2.92% ‐97.35% 9.57%
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 19,655,504 1,426,898 14,840,137 1,147,019 15,987,156 3,668,348 18.66% ‐92.74% ‐17.64%
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 1,650,843 18,176,999 0 18,176,999 4,393,094 19.46% ‐92.69% ‐12.14%
518600 CUSTODIAL PERSONNEL 29,550,733 29,550,733 2,067,804 22,704,682 0 22,704,682 6,846,051 23.17% ‐93.00% ‐16.18%
519000 OTHER MANAGEMENT PERSONNEL 5,963,289 6,388,663 383,537 4,085,726 0 4,085,726 2,302,937 36.05% ‐94.00% ‐30.23%
519100 OTHER ADMINISTRATIVE PERSONNEL 4,165,710 4,427,040 351,027 4,051,095 0 4,051,095 375,945 8.49% ‐92.07% ‐0.17%
519900 OTHER SALARIES & COMPENSATION 1,893,708 1,893,708 203,365 1,657,883 0 1,657,883 235,825 12.45% ‐89.26% ‐4.49%
519910 EXTRA ACTIVITY SALARIES 0 0 1,761 17,707 0 17,707 (17,707) NA NA NA
521000 STATE HEALTH INSURANCE 18,785,250 18,290,737 944,802 8,979,953 0 8,979,953 9,310,784 50.90% ‐94.83% ‐46.44%
522000 FICA 0 0 53,215 427,142 0 427,142 (427,142) NA NA NA
Page 6 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% 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
523000 TEACHERS RETIREMENT SYSTEM 12,828,052 12,416,915 454,187 4,860,399 0 4,860,399 7,556,517 60.86% ‐96.34% ‐57.30%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 0 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 0 162,342 1,278,795 0 1,278,795 (1,278,795) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,707,418 1,707,418 81,540 1,383,327 0 1,383,327 324,091 18.98% ‐95.22% ‐11.62%
530000 PURCHASED PROF/TECH SERVICES 1,768,963 2,581,281 315,592 770,799 549,375 1,320,175 1,261,107 48.86% ‐87.77% ‐67.42%
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 11,767,000 525,866 7,427,276 3,174,130 10,601,406 1,165,594 9.91% ‐95.53% ‐31.14%
541001 HAZMAT/ABATEMENT 1,670,000 670,000 0 69,431 40,673 110,103 559,897 83.57% ‐100.00% ‐88.70%
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 18,119,500 968,229 11,912,763 3,515,569 15,428,332 2,691,168 14.85% ‐94.66% ‐28.28%
543001 MAINTENANCE‐BUILDING‐REGION 1 300,000 300,000 19,032 219,997 29,983 249,980 50,020 16.67% ‐93.66% ‐20.00%
543002 MAINTENANCE‐BUILDING‐REGION 2 300,000 300,000 51,419 252,316 0 252,316 47,684 15.89% ‐82.86% ‐8.25%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 37,634 191,491 0 191,491 108,509 36.17% ‐87.46% ‐30.37%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 35,418 239,588 0 239,588 60,412 20.14% ‐88.19% ‐12.88%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 300,000 37,775 171,231 0 171,231 128,769 42.92% ‐87.41% ‐37.73%
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 53,020 198,364 0 198,364 101,636 33.88% ‐82.33% ‐27.87%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 0 146,042 0 146,042 153,958 51.32% ‐100.00% ‐46.89%
543008 MAINT‐SYS(ENVIRONMENTAL & ROOF 2,170,000 1,170,000 0 384,158 0 384,158 785,842 67.17% ‐100.00% ‐64.18%
543009 MAINT‐SYS‐PARTS & MAJOR WORK 25,000,000 3,937,115 35,569 2,314,449 139,483 2,453,931 1,483,184 37.67% ‐99.10% ‐35.87%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 3,500,000 1,250,000 4,482 115,491 0 115,491 1,134,509 90.76% ‐99.64% ‐89.92%
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% ‐90.30%
543013 SUPT. DEFERRED MAINTENANCE 8,000,000 8,000,000 120,532 6,504,478 810,368 7,314,845 685,155 8.56% ‐98.49% ‐11.30%
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 4,350 64,505 4,350 68,855 176,633 71.95% ‐98.23% ‐71.34%
544200 RENTAL OF EQUIPMENT & VEHICLES 2,202,500 1,852,500 39,159 1,419,018 149,804 1,568,822 283,678 15.31% ‐97.89% ‐16.44%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
549000 OTHER PURCHASED PROPERTY SERVI 1,433,934 3,883,934 466,577 2,742,053 0 2,742,053 1,141,881 29.40% ‐87.99% ‐22.98%
552000 INSURANCE (OTHR THAN EMPL BEN) 2,598,922 3,228,714 0 3,179,539 0 3,179,539 49,176 1.52% ‐100.00% 7.43%
553000 COMMUNICATION 35,820 35,620 253 3,266 865 4,130 31,490 88.40% ‐99.29% ‐90.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 146,935 0 135,685 0 135,685 11,250 7.66% ‐100.00% 0.74%
558000 TRAVEL ‐ EMPLOYEES 380,000 430,000 2,703 65,087 0 65,087 364,913 84.86% ‐99.37% ‐83.49%
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 3,766,324 472,091 2,824,882 451,679 3,276,561 489,762 13.00% ‐87.47% ‐18.18%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 47,700 48,700 1,803 11,814 2,357 14,171 34,529 70.90% ‐96.30% ‐73.54%
561200 COMPUTER SOFTWARE 40,770 813,770 0 627,480 158,000 785,480 28,290 3.48% ‐100.00% ‐15.88%
561500 EXPENDABLE EQUIPMENT 3,929,500 6,646,380 395,790 5,118,811 1,175,510 6,294,321 352,059 5.30% ‐94.05% ‐15.98%
561600 EXPENDABLE COMPUTER EQUIPMENT 40,500 137,300 3,514 52,773 7,860 60,632 76,668 55.84% ‐97.44% ‐58.07%
562000 ENERGY / ELECTRICITY 22,500,000 22,500,000 1,305,127 17,052,079 2,141,210 19,193,289 3,306,711 14.70% ‐94.20% ‐17.32%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 0 1,783,911 416,089 2,200,000 300,000 12.00% ‐100.00% ‐22.16%
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 2,975,000 180,710 696,679 255,153 951,833 2,023,167 68.01% ‐93.93% ‐74.45%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 1,479,744 88,314 743,701 302,409 1,046,110 433,634 29.30% ‐94.03% ‐45.17%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,628,000 8,315,815 383,853 2,392,922 289,625 2,682,547 5,633,268 67.74% ‐95.38% ‐68.61%
Page 7 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
573001 SMALL EQUIPMENT(HAND TOOLS ETC 450,000 450,000 0 0 0 0 450,000 100.00% ‐100.00% ‐100.00%
573002 EQUIPMENT‐PLAYGROUND MAINT‐REP 450,000 450,000 0 33,941 0 33,941 416,059 92.46% ‐100.00% ‐91.77%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 2,880,000 1,154,773 0 48,240 864,561 912,801 241,972 20.95% ‐100.00% ‐95.44%
581000 DUES AND FEES 148,500 147,500 600 35,898 40,631 76,529 70,971 48.12% ‐99.59% ‐73.45%
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 221,490,060 214,331,458 11,903,835 137,719,606 14,519,683 152,239,289 62,092,169 28.97% ‐94.45% ‐29.90%
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 1,863,490 18,519,142 8,170 18,527,313 2,461,270 11.73% ‐91.12% ‐3.74%
518100 MAINT PERSONNEL‐TRANS MECHANIC 6,352,581 6,352,581 2,034,869 17,789,637 0 17,789,637 (11,437,056) ‐180.04% ‐67.97% 205.50%
519000 OTHER MANAGEMENT PERSONNEL 1,724,068 1,897,773 153,428 1,970,824 0 1,970,824 (73,051) ‐3.85% ‐91.92% 13.29%
519100 OTHER ADMINISTRATIVE PERSONNEL 186,456 186,456 17,504 167,110 0 167,110 19,346 10.38% ‐90.61% ‐2.23%
519900 OTHER SALARIES & COMPENSATION 1,015,507 1,015,507 9,050 56,413 0 56,413 959,095 94.44% ‐99.11% ‐93.94%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 13,986,000 12,449,189 613,737 5,367,341 0 5,367,341 7,081,848 56.89% ‐95.07% ‐52.97%
522000 FICA 0 0 8,153 65,600 0 65,600 (65,600) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 6,295,608 5,586,680 123,750 1,395,198 0 1,395,198 4,191,482 75.03% ‐97.78% ‐72.76%
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 1,299 9,746 0 9,746 (9,746) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 890,627 890,627 255,528 2,411,062 0 2,411,062 (1,520,435) ‐170.72% ‐71.31% 195.33%
530000 PURCHASED PROF/TECH SERVICES 1,811,630 1,564,320 0 165,540 32,214 197,754 1,366,566 87.36% ‐100.00% ‐88.46%
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 1,147,732 0 (59,383) 6,416 (52,967) 1,200,699 104.61% ‐100.00% ‐105.64%
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 1,322,047 71,273 794,197 124,829 919,026 403,021 30.48% ‐94.61% ‐34.47%
553000 COMMUNICATION 167,850 168,317 466 5,450 3,305 8,755 159,562 94.80% ‐99.72% ‐96.47%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 26,550 26,550 0 10,190 0 10,190 16,360 61.62% ‐100.00% ‐58.13%
558000 TRAVEL ‐ EMPLOYEES 130,500 127,565 1,766 40,926 0 40,926 86,639 67.92% ‐98.62% ‐65.00%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 517,504 551,849 20,815 334,305 91,095 425,400 126,449 22.91% ‐96.23% ‐33.91%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,110 1,096 3,505 1,343 4,848 262 5.13% ‐78.55% ‐25.18%
561200 COMPUTER SOFTWARE 884,750 876,150 0 870,817 0 870,817 5,333 0.61% ‐100.00% 8.43%
561500 EXPENDABLE EQUIPMENT 5,535,404 9,166,189 57,614 5,292,337 339,967 5,632,304 3,533,885 38.55% ‐99.37% ‐37.01%
561600 EXPENDABLE COMPUTER EQUIPMENT 66,400 35,982 1,359 27,734 756 28,489 7,492 20.82% ‐96.22% ‐15.92%
562000 ENERGY / ELECTRICITY 7,290,000 10,573,276 690,966 7,195,487 3,029,629 10,225,116 348,160 3.29% ‐93.46% ‐25.76%
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 7,210,000 464,870 1,710,035 3,492,715 5,202,750 2,007,250 27.84% ‐93.55% ‐74.13%
573200 PURCHASE/LEASE ‐ BUSES 2,925,000 6,801,840 0 0 1,958,990 1,958,990 4,842,850 71.20% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 27,000 9,033 0 0 0 0 9,033 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 150,300 154,200 97,107 116,711 2,524 119,235 34,965 22.67% ‐37.03% ‐17.43%
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 91,079,420 6,488,139 64,259,922 9,091,954 73,351,876 17,727,544 19.46% ‐92.88% ‐23.03%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 853,354 856,504 88,179 706,491 0 706,491 150,012 17.51% ‐89.70% ‐10.02%
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 1,558,934 138,670 1,438,635 0 1,438,635 120,300 7.72% ‐91.10% 0.67%
514300 RESEARCH PERSONNEL 0 0 10,818 84,047 0 84,047 (84,047) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 3,278,491 3,374,193 246,250 2,666,472 0 2,666,472 707,722 20.97% ‐92.70% ‐13.79%
519100 OTHER ADMINISTRATIVE PERSONNEL 12,540,690 13,529,362 1,091,321 10,986,808 0 10,986,808 2,542,554 18.79% ‐91.93% ‐11.41%
519900 OTHER SALARIES & COMPENSATION 611,260 611,560 13,689 867,635 0 867,635 (256,075) ‐41.87% ‐97.76% 54.77%
519910 EXTRA ACTIVITY SALARIES 0 10,000 0 1,667 0 1,667 8,333 83.33% ‐100.00% ‐81.82%
Page 8 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
521000 STATE HEALTH INSURANCE 2,614,950 2,628,450 201,166 1,972,321 0 1,972,321 656,129 24.96% ‐92.35% ‐18.14%
522000 FICA 0 0 20,620 151,461 0 151,461 (151,461) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,519,321 3,531,409 283,639 2,887,091 0 2,887,091 644,317 18.25% ‐91.97% ‐10.81%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 7,330 83,692 0 83,692 (83,692) NA NA NA
525000 UNEMPLOYMENT COMPENSATION 6,250 6,250 0 0 0 0 6,250 100.00% ‐100.00% ‐100.00%
527000 ON BEHALF PAYMENTS 185,000 185,000 0 0 0 0 185,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 557,432 559,035 29,684 400,246 0 400,246 158,789 28.40% ‐94.69% ‐21.90%
530000 PURCHASED PROF/TECH SERVICES 1,028,904 4,271,530 684,293 3,138,458 724,903 3,863,361 408,169 9.56% ‐83.98% ‐19.85%
530070 ADA‐PURCHASED PROF/TECH SERVIC 54,000 29,000 0 6,330 4,245 10,575 18,425 63.53% ‐100.00% ‐76.19%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 795 0 795 (795) NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 1,811,457 2,088,546 151,078 1,872,976 212,462 2,085,438 3,108 0.15% ‐92.77% ‐2.17%
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 1,848,789 89,353 1,664,470 115,961 1,780,431 68,358 3.70% ‐95.17% ‐1.79%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,134 100,471 11,892 35,141 1,953 37,094 63,377 63.08% ‐88.16% ‐61.84%
558000 TRAVEL ‐ EMPLOYEES 189,000 237,200 11,290 88,876 577 89,453 147,747 62.29% ‐95.24% ‐59.12%
561000 SUPPLIES 588,190 612,946 7,043 60,920 190,551 251,470 361,475 58.97% ‐98.85% ‐89.16%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 450 9,584 1,058 7,545 10 7,555 2,029 21.17% ‐88.96% ‐14.12%
561200 COMPUTER SOFTWARE 586,460 385,006 0 344,542 0 344,542 40,464 10.51% ‐100.00% ‐2.37%
561500 EXPENDABLE EQUIPMENT 119,700 110,817 2,274 27,906 941 28,848 81,969 73.97% ‐97.95% ‐72.53%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 37,620 70,690 22,618 54,497 3,983 58,479 12,211 17.27% ‐68.00% ‐15.90%
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% ‐96.58%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 40,500 54,985 0 29,189 0 29,189 25,797 46.92% ‐100.00% ‐42.09%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 279,782 303,132 1,157 63,247 11,243 74,489 228,643 75.43% ‐99.62% ‐77.24%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 33,141,661 36,975,644 3,113,421 29,748,541 1,266,827 31,015,369 5,960,275 16.12% ‐91.58% ‐12.23%
OTHER SUPPORT SERVICES 514200 SALARY OF CLERICAL STAFF 38,509 38,509 0 0 0 0 38,509 100.00% ‐100.00% ‐100.00%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 22,011 0 22,011 (22,011) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 1,013,901 1,013,901 0 0 0 0 1,013,901 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 1,261,656 1,201,030 129,488 1,092,314 0 1,092,314 108,716 9.05% ‐89.22% ‐0.78%
519910 EXTRA ACTIVITY SALARIES 0 30,000 0 24,888 0 24,888 5,112 17.04% ‐100.00% ‐9.50%
521000 STATE HEALTH INSURANCE 13,500 13,500 877 13,519 0 13,519 (19) ‐0.14% ‐93.50% 9.24%
522000 FICA 0 0 275 2,378 0 2,378 (2,378) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 7,963 7,963 2,677 35,387 0 35,387 (27,424) ‐344.40% ‐66.39% 384.80%
527000 ON BEHALF PAYMENTS 14,000 14,000 0 0 0 0 14,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 127,888 127,888 8,839 74,541 0 74,541 53,347 41.71% ‐93.09% ‐36.42%
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 3,289,791 142,157 1,265,037 0 1,265,037 2,024,754 61.55% ‐95.68% ‐58.05%
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% ‐98.44%
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 20,199 475,661 0 475,661 (475,661) NA NA NA
521000 STATE HEALTH INSURANCE 13,500 13,500 5,025 56,309 0 56,309 (42,809) ‐317.10% ‐62.78% 355.02%
522000 FICA 0 0 273 6,638 0 6,638 (6,638) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 7,849 7,849 0 5,061 0 5,061 2,787 35.52% ‐100.00% ‐29.65%
529000 OTHER EMPLOYEE BENEFITS 1,041 1,041 43 1,842 0 1,842 (801) ‐76.96% ‐95.83% 93.04%
Page 9 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
ENTERPRISE OPERATIONS Total 61,672 61,672 25,541 545,511 0 545,511 (483,839) ‐784.54% ‐58.59% 864.95%
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 7,871,294 30,000 1,530,000 0 1,530,000 6,341,294 80.56% ‐99.62% ‐78.80%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 8,341,294 7,871,294 30,000 1,530,000 0 1,530,000 6,341,294 80.56% ‐99.62% ‐78.80%
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 1,483,111,561 124,252,988 1,232,395,423 31,310,650 1,263,706,074 219,405,488 14.79% ‐91.62% ‐9.35%
** Gold Case Payment $22,500,000
Page 10 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% 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 52,253 227,661 0 227,661 (227,661) NA NA NA
412150 CLUB DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
412200 DONATIONS 58,039 122,682 96,293 440,784 0 440,784 (318,102) ‐259.29% ‐21.51% 291.95%
412250 FUNDRAISING/MISC. SALES 0 0 113,668 749,477 0 749,477 (749,477) NA NA NA
412300 GATE RECEIPTS 0 0 15,685 99,372 0 99,372 (99,372) NA NA NA
413100 TUITION FROM INDIVIDUALS 0 0 46,981 280,906 0 280,906 (280,906) 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 1,442 28,759 0 28,759 (28,759) NA NA NA
417000 STUDENT ACTIVITIES‐CENTRALIZED 0 0 7,503 148,286 0 148,286 (148,286) NA NA NA
418000 COMMUNITY SERVICE ACTIVITIES 0 0 0 925 0 925 (925) NA NA NA
419100 RENTAL OF PROPERTY 0 0 25 25 0 25 (25) 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 59,747 108,989 0 108,989 (108,989) NA NA NA
419950 OTHER LOCAL REVENUES 10,355,672 11,726,285 476,770 29,086,961 0 29,086,961 (17,360,676) ‐148.05% ‐95.93% 170.60%
419951 10% ‐ OTHER LOCAL REVENUES 412,268 403,010 37,370 490,316 0 490,316 (87,306) ‐21.66% ‐90.73% 32.72%
LOCAL REVENUES Total 10,833,428 12,274,428 907,737 31,662,463 0 31,662,463 (19,388,035) ‐157.95% ‐92.60% 181.41%
INTEREST 415000 INVESTMENT INCOME 0 0 1,410 14,892 0 14,892 (14,892) NA NA NA
INTEREST Total 0 0 1,410 14,892 0 14,892 (14,892) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 13,479,840 13,599,840 1,557,937 14,940,643 0 14,940,643 (1,340,803) ‐9.86% ‐88.54% 19.85%
438000 OTHER GRANTS FROM GEORGIA DOE 1,648,756 9,136,117 373,847 2,626,531 0 2,626,531 6,509,586 71.25% ‐95.91% ‐68.64%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 15,128,596 22,735,957 1,931,783 17,567,173 0 17,567,173 5,168,784 22.73% ‐91.50% ‐15.71%
FEDERAL SOURCES 443000 CAT GRANTS ‐ DIRECT FED GOVT 0 548,976 237,123 237,123 0 237,123 311,853 56.81% ‐56.81% ‐52.88%
445200 OTH FED GRANTS THRU GA DOE 78,283,360 153,325,637 9,377,734 74,190,059 0 74,190,059 79,135,578 51.61% ‐93.88% ‐47.21%
445300 ALL OTHER FEDERAL GRANTS 2,941,519 3,298,074 96,879 1,749,048 0 1,749,048 1,549,026 46.97% ‐97.06% ‐42.15%
445350 CARES ACT‐ESSER 351,554,915 543,300,777 99,514 81,096,918 0 81,096,918 462,203,859 85.07% ‐99.98% ‐83.72%
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 433,112,762 701,580,615 9,811,251 157,273,147 0 157,273,147 544,307,467 77.58% ‐98.60% ‐75.55%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,998,766 5,468,766 78,391 2,037,190 0 2,037,190 3,431,576 62.75% ‐98.57% ‐59.36%
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 4,998,766 5,468,766 78,391 2,037,190 0 2,037,190 3,431,576 62.75% ‐98.57% ‐59.36%
TOTAL REVENUE 464,073,552 742,059,765 12,730,572 208,554,865 0 208,554,865 533,504,900 71.90% ‐98.28% ‐69.34%
INSTRUCTION 511000 TEACHERS 15,983,463 22,701,442 2,626,304 13,983,457 0 13,983,457 8,717,985 38.40% ‐88.43% ‐32.80%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 17,696 125,282 309,470 0 309,470 (291,774) ‐1648.84% 607.98% 1807.82%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 17,500 17,500 0 17,500 (17,500) 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 2,705,341 493 336,089 0 336,089 2,369,252 87.58% ‐99.98% ‐86.45%
511800 ART ‐ MUSIC ‐ PE 36,979 65,652 112,617 139,052 0 139,052 (73,400) ‐111.80% 71.54% 131.06%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 5,135,539 6,476,072 602,314 4,393,499 0 4,393,499 2,082,573 32.16% ‐90.70% ‐25.99%
514500 INTERPRETER 396,899 329,734 35,799 316,500 0 316,500 13,234 4.01% ‐89.14% 4.71%
516100 TECHNOLOGY SPECIALIST 181,520 181,520 15,826 140,932 0 140,932 40,588 22.36% ‐91.28% ‐15.30%
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 19,500 19,500 0 19,500 107,212 84.61% ‐84.61% ‐83.21%
517200 ELEMENTARY COUNSELOR 0 0 1,500 1,500 0 1,500 (1,500) NA NA NA
517300 SECONDARY COUNSELOR 0 0 1,000 1,000 0 1,000 (1,000) 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 3,783,114 457,295 3,730,607 0 3,730,607 52,507 1.39% ‐87.91% 7.58%
519900 OTHER SALARIES & COMPENSATION 22,451,966 69,119,055 345,300 18,858,467 0 18,858,467 50,260,588 72.72% ‐99.50% ‐70.24%
519910 EXTRA ACTIVITY SALARIES 183,923 183,923 0 62,433 0 62,433 121,490 66.05% ‐100.00% ‐62.97%
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 12,258,835 433,135 3,722,517 0 3,722,517 8,536,318 69.63% ‐96.47% ‐66.87%
522000 FICA 0 0 924 4,917 0 4,917 (4,917) NA NA NA
Page 11 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% 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 14,947,933 351,662 3,556,609 0 3,556,609 11,391,324 76.21% ‐97.65% ‐74.04%
529000 OTHER EMPLOYEE BENEFITS 1,198,735 4,593,623 139,902 1,277,941 0 1,277,941 3,315,682 72.18% ‐96.95% ‐69.65%
530000 PURCHASED PROF/TECH SERVICES 36,225,844 5,881,296 206,122 1,085,539 346,480 1,432,019 4,449,278 75.65% ‐96.50% ‐79.86%
532100 CONTRACTED SERV‐TEACHERS 2,008,053 9,999,512 69,793 1,962,384 316,950 2,279,334 7,720,178 77.21% ‐99.30% ‐78.59%
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 7,405 52,751 0 52,751 (52,751) NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 8,940 33,015 0 33,015 (33,015) NA NA NA
544300 RENTAL OF COMPUTER EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 23,824 123,722 15,240 138,962 (138,962) NA NA NA
553000 COMMUNICATION 502,000 998,560 6,252 15,940 1,000 16,940 981,620 98.30% ‐99.37% ‐98.26%
553200 COMMUNICATION‐WEB SUBSCRPT/L 6,875,134 10,285,135 130,835 6,139,940 259,244 6,399,184 3,885,951 37.78% ‐98.73% ‐34.88%
556100 TUITION TO OTHER GEORGIA LUAS 0 14,994 0 0 0 0 14,994 100.00% ‐100.00% ‐100.00%
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 428,626 178,667 16,738 84,574 0 84,574 94,092 52.66% ‐90.63% ‐48.36%
559500 OTHER PURCHASED SERVICES 28,000 0 91,114 313,030 2,569 315,599 (315,599) NA NA NA
561000 SUPPLIES 14,420,463 14,405,672 876,215 4,755,682 1,830,521 6,586,203 7,819,468 54.28% ‐93.92% ‐63.99%
561099 SURPLUS 4,313,026 3,948,904 2,514 116,534 0 116,534 3,832,371 97.05% ‐99.94% ‐96.78%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 299,783 889,587 44,368 256,484 83,278 339,762 549,825 61.81% ‐95.01% ‐68.55%
561200 COMPUTER SOFTWARE 689,466 417,757 0 63,122 17,156 80,278 337,479 80.78% ‐100.00% ‐83.52%
561500 EXPENDABLE EQUIPMENT 1,745,834 8,133,287 361,911 1,993,112 708,320 2,701,432 5,431,855 66.79% ‐95.55% ‐73.27%
561600 EXPENDABLE COMPUTER EQUIPMEN 1,349,466 41,483,467 1,334,188 5,797,883 6,893,469 12,691,353 28,792,114 69.41% ‐96.78% ‐84.75%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 5,900 4,699,426 31,774 3,625,578 8,492 3,634,070 1,065,356 22.67% ‐99.32% ‐15.84%
564100 TEXTBOOKS ‐ PRINTED 11,352,784 24,027,153 4,623 14,030,695 4,568 14,035,263 9,991,890 41.59% ‐99.98% ‐36.30%
564200 BOOKS (OTHER THAN TEXTBOOKS) 423,189 6,127,207 59,538 426,378 370,589 796,967 5,330,240 86.99% ‐99.03% ‐92.41%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 494,768 470,792 14,343 82,545 28,402 110,946 359,846 76.43% ‐96.95% ‐80.87%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 787,688 18,921 308,401 320,688 629,089 158,599 20.13% ‐97.60% ‐57.29%
581000 DUES AND FEES 123,634 56,123 157,402 1,254,524 24,399 1,278,923 (1,222,800) ‐2178.79% 180.46% 2338.52%
589000 OTHER EXPENDITURES 0 0 1,118,013 3,817,083 31,714 3,848,797 (3,848,797) NA NA NA
INSTRUCTION Total 137,644,384 270,996,783 9,871,185 97,210,905 11,263,078 108,473,983 162,522,800 59.97% ‐96.36% ‐60.87%
PUPIL SERVICES 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 1,643 900 6,215 0 6,215 (4,573) ‐278.39% ‐45.21% 312.79%
511600 PROF DEVELOPMENT STIPENDS 0 51,960 0 252,000 3,500 255,500 (203,540) ‐391.72% ‐100.00% 429.08%
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 0 38,939 301,322 0 301,322 (301,322) NA NA NA
514200 SALARY OF CLERICAL STAFF 0 0 10,500 10,500 0 10,500 (10,500) NA NA NA
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
514600 ATHLETICS PERSONNEL 0 0 3,500 3,500 0 3,500 (3,500) NA NA NA
516300 SCH NURSE/SPEC EDUC NURSE LPN 76,504 77,510 37,946 90,815 0 90,815 (13,305) ‐17.17% ‐51.04% 27.82%
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 98,369 865,101 0 865,101 170,006 16.42% ‐90.50% ‐8.83%
517200 ELEMENTARY COUNSELOR 0 0 26,000 26,000 0 26,000 (26,000) NA NA NA
517300 SECONDARY COUNSELOR 0 133,406 37,000 165,669 0 165,669 (32,263) ‐24.18% ‐72.27% 35.47%
517400 SCHOOL PSYCHOLOGIST 0 32,583 16,500 16,500 0 16,500 16,083 49.36% ‐49.36% ‐44.76%
517600 SCHOOL SOCIAL WORKER 129,819 126,717 42,777 175,509 0 175,509 (48,792) ‐38.50% ‐66.24% 51.10%
517700 FAMILY SERVICES/PARENT COORD 1,261,977 1,423,312 79,312 789,312 0 789,312 634,000 44.54% ‐94.43% ‐39.50%
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 32,269 272,690 0 272,690 (256,690) ‐1604.31% 101.68% 1759.25%
519100 OTHER ADMINISTRATIVE PERSONNE 1,386,088 4,108,886 328,546 1,202,886 0 1,202,886 2,906,000 70.72% ‐92.00% ‐68.06%
519900 OTHER SALARIES & COMPENSATION 3,397,116 19,063,429 1,057,412 11,142,913 0 11,142,913 7,920,516 41.55% ‐94.45% ‐36.23%
519910 EXTRA ACTIVITY SALARIES 0 10,160 0 0 0 0 10,160 100.00% ‐100.00% ‐100.00%
520000 EMPLOYEE BENEFITS 0 13,964 0 0 0 0 13,964 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 922,501 2,731,036 280,968 2,272,733 0 2,272,733 458,303 16.78% ‐89.71% ‐9.22%
Page 12 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% 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 3,737 15,494 0 15,494 (15,494) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 832,211 3,369,844 290,311 2,392,793 0 2,392,793 977,050 28.99% ‐91.39% ‐22.54%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 175,155 944,219 57,417 514,965 0 514,965 429,254 45.46% ‐93.92% ‐40.50%
530000 PURCHASED PROF/TECH SERVICES 32,720,179 21,907,642 449,876 3,699,066 3,111,590 6,810,655 15,096,986 68.91% ‐97.95% ‐81.58%
543000 REPAIR & MAINTENANCE SERVICE 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
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 83,727 103,784 8,568 64,672 8,404 73,076 30,708 29.59% ‐91.74% ‐32.02%
553200 COMMUNICATION‐WEB SUBSCRPT/L 1,582,861 2,829,221 0 971,405 124,630 1,096,035 1,733,186 61.26% ‐100.00% ‐62.54%
558000 TRAVEL ‐ EMPLOYEES 36,500 85,434 74 10,176 0 10,176 75,258 88.09% ‐99.91% ‐87.01%
559500 OTHER PURCHASED SERVICES 8,000 13,000 0 0 0 0 13,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 619,061 1,893,456 48,941 768,303 68,356 836,660 1,056,797 55.81% ‐97.42% ‐55.73%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,260 9,250 0 6,209 321 6,531 2,719 29.40% ‐100.00% ‐26.77%
561200 COMPUTER SOFTWARE 4,742 21,000 0 12,000 0 12,000 9,000 42.86% ‐100.00% ‐37.66%
561500 EXPENDABLE EQUIPMENT 72,348 694,751 2,985 109,151 40,148 149,299 545,451 78.51% ‐99.57% ‐82.86%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,034 225,099 2,661 62,123 27,748 89,870 135,229 60.08% ‐98.82% ‐69.89%
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) 103,964 183,463 2,102 37,247 4,677 41,924 141,539 77.15% ‐98.85% ‐77.85%
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 45,790 1,880 16,157 1,940 18,097 27,693 60.48% ‐95.89% ‐61.51%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 44,719,620 61,282,044 2,959,493 26,273,426 3,391,315 29,664,741 31,617,302 51.59% ‐95.17% ‐53.23%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 2,540 528 10,104 0 10,104 (7,563) ‐297.73% ‐79.22% 333.88%
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% ‐56.25%
511600 PROF DEVELOPMENT STIPENDS 0 7,750 0 24,240 0 24,240 (16,490) ‐212.77% ‐100.00% 241.21%
514200 SALARY OF CLERICAL STAFF 87,606 75,871 8,378 76,969 0 76,969 (1,098) ‐1.45% ‐88.96% 10.67%
517700 FAMILY SERVICES/PARENT COORD 0 0 500 500 0 500 (500) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 368,917 343,039 43,093 333,518 0 333,518 9,521 2.78% ‐87.44% 6.06%
519100 OTHER ADMINISTRATIVE PERSONNE 145,391 138,267 130,688 640,072 0 640,072 (501,805) ‐362.92% ‐5.48% 405.01%
519900 OTHER SALARIES & COMPENSATION 0 951,181 0 139,500 0 139,500 811,681 85.33% ‐100.00% ‐84.00%
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 17,358 107,019 0 107,019 (16,569) ‐18.32% ‐80.81% 29.07%
522000 FICA 0 0 2,133 9,774 0 9,774 (9,774) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 85,108 82,288 25,642 164,009 0 164,009 (81,721) ‐99.31% ‐68.84% 117.43%
529000 OTHER EMPLOYEE BENEFITS 24,495 51,554 3,076 44,344 0 44,344 7,210 13.99% ‐94.03% ‐6.17%
530000 PURCHASED PROF/TECH SERVICES 26,923,178 1,283,771 46,395 138,190 15,855 154,045 1,129,726 88.00% ‐96.39% ‐88.26%
530001 ARCHITECT/ENGINEER 0 0 0 0 0 0 0 NA NA NA
530003 OTHER COST‐PROFESSIONAL TECH 0 0 0 0 0 0 0 NA NA NA
532100 CONTRACTED SERV‐TEACHERS 45,000 2,000 0 4,000 0 4,000 (2,000) ‐100.00% ‐100.00% 118.18%
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 1,267 1,555 0 1,555 945 37.81% ‐49.33% ‐32.16%
553200 COMMUNICATION‐WEB SUBSCRPT/L 3,830 1,326,966 4,339 13,315 3,465 16,780 1,310,186 98.74% ‐99.67% ‐98.91%
558000 TRAVEL ‐ EMPLOYEES 80,557 72,577 1,327 16,340 4,392 20,732 51,845 71.43% ‐98.17% ‐75.44%
559500 OTHER PURCHASED SERVICES 26,566 33,427 0 6,700 9,840 16,540 16,887 50.52% ‐100.00% ‐78.13%
561000 SUPPLIES 287,024 365,272 32,932 181,929 11,207 193,136 172,136 47.13% ‐90.98% ‐45.67%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 23,053 10,383 79 381 0 381 10,002 96.33% ‐99.24% ‐96.00%
561200 COMPUTER SOFTWARE 320,231 317,781 0 4,388 0 4,388 313,394 98.62% ‐100.00% ‐98.49%
561500 EXPENDABLE EQUIPMENT 35,300 91,157 15,473 63,545 6,125 69,670 21,487 23.57% ‐83.03% ‐23.95%
561600 EXPENDABLE COMPUTER EQUIPMEN 42,624 50,133 7,641 54,929 3,320 58,250 (8,117) ‐16.19% ‐84.76% 19.53%
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% ‐68.37%
Page 13 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
573000 PURCHASE EQUIP‐NOT BUSES/COMP 1,000 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 48,335 45,648 1,700 18,813 1,457 20,270 25,378 55.59% ‐96.28% ‐55.04%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 28,655,586 5,370,592 342,548 2,062,685 59,412 2,122,097 3,248,495 60.49% ‐93.62% ‐58.10%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 70,850 3,060 24,340 0 24,340 46,510 65.65% ‐95.68% ‐62.52%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 73,245 0 4,080 0 4,080 69,165 94.43% ‐100.00% ‐93.92%
511600 PROF DEVELOPMENT STIPENDS 211,226 12,193,541 13,624 1,104,596 386 1,104,982 11,088,558 90.94% ‐99.89% ‐90.12%
516100 TECHNOLOGY SPECIALIST 10,204 10,204 0 0 0 0 10,204 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 0 60,000 0 5,400 0 5,400 54,600 91.00% ‐100.00% ‐90.18%
519100 OTHER ADMINISTRATIVE PERSONNE 13,343,501 15,395,468 1,471,940 12,354,044 0 12,354,044 3,041,424 19.76% ‐90.44% ‐12.46%
519900 OTHER SALARIES & COMPENSATION 1,890,000 2,750,479 0 343,289 0 343,289 2,407,189 87.52% ‐100.00% ‐86.38%
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 3,223,930 276,729 2,350,031 0 2,350,031 873,899 27.11% ‐91.42% ‐20.48%
522000 FICA 0 0 6,859 41,709 0 41,709 (41,709) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,661,890 3,179,039 282,072 2,417,303 0 2,417,303 761,736 23.96% ‐91.13% ‐17.05%
529000 OTHER EMPLOYEE BENEFITS 407,820 1,787,030 43,720 438,188 0 438,188 1,348,842 75.48% ‐97.55% ‐73.25%
530000 PURCHASED PROF/TECH SERVICES 27,851,166 6,054,709 143,007 1,103,560 386,487 1,490,047 4,564,663 75.39% ‐97.64% ‐80.12%
532100 CONTRACTED SERV‐TEACHERS 0 60,057 700 63,090 245 63,335 (3,278) ‐5.46% ‐98.83% 14.60%
536100 PER DIEM AND FEES 0 28,563 0 2,400 0 2,400 26,163 91.60% ‐100.00% ‐90.83%
536200 PER DIEM AND FEES ‐ EXPENSES 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 0 13,000 0 0 0 0 13,000 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 51,649 2,747,116 0 6,817 0 6,817 2,740,299 99.75% ‐100.00% ‐99.73%
553400 SBITA greater than 12 months 0 15,000 0 10,875 0 10,875 4,125 27.50% ‐100.00% ‐20.91%
558000 TRAVEL ‐ EMPLOYEES 218,869 2,059,619 120,960 471,891 91,067 562,957 1,496,661 72.67% ‐94.13% ‐75.01%
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 20,299 0 0 0 0 20,299 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 174,720 2,112,388 382 139,644 53,992 193,635 1,918,753 90.83% ‐99.98% ‐92.79%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 36,359 25,080 0 308 0 308 24,773 98.77% ‐100.00% ‐98.66%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 2,400 3,252,508 0 375 290 665 3,251,843 99.98% ‐100.00% ‐99.99%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,840 423,129 0 276,208 0 276,208 146,920 34.72% ‐100.00% ‐28.79%
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 7,184,810 1,339 82,127 66,108 148,235 7,036,575 97.94% ‐99.98% ‐98.75%
581000 DUES AND FEES 2,355,564 3,640,381 159,543 610,672 87,474 698,146 2,942,235 80.82% ‐95.62% ‐81.70%
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 66,608,197 2,523,935 21,850,946 686,047 22,536,993 44,071,204 66.16% ‐96.21% ‐64.21%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 500 500 0 500 (500) NA NA NA
516500 LIBRARIAN/MEDIA SPECIALIST 0 0 29,500 29,500 0 29,500 (29,500) 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% ‐90.50%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 22 22 0 22 (22) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 74,200 74,200 755 7,146 0 7,146 67,054 90.37% ‐98.98% ‐89.49%
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 4,124 39,534 4,952 44,486 59,698 57.30% ‐96.04% ‐58.60%
EDUCATIONAL MEDIA SERVICES Total 2,893,575 3,199,766 34,901 320,702 4,952 325,654 2,874,112 89.82% ‐98.91% ‐89.07%
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 29,586 0 29,586 (29,586) NA NA NA
514200 SALARY OF CLERICAL STAFF 55,936 217,848 20,803 181,804 0 181,804 36,044 16.55% ‐90.45% ‐8.96%
514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 256,511 379,839 65,637 650,596 0 650,596 (270,757) ‐71.28% ‐82.72% 86.85%
519100 OTHER ADMINISTRATIVE PERSONNE 2,476,153 3,514,517 161,126 1,871,664 0 1,871,664 1,642,853 46.74% ‐95.42% ‐41.90%
519900 OTHER SALARIES & COMPENSATION 1,200,000 1,622,081 0 52,000 0 52,000 1,570,081 96.79% ‐100.00% ‐96.50%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 361,696 695,314 34,415 367,549 0 367,549 327,765 47.14% ‐95.05% ‐42.33%
Page 14 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% 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 3,389 25,388 0 25,388 (25,388) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 546,452 939,062 46,857 580,336 0 580,336 358,726 38.20% ‐95.01% ‐32.58%
529000 OTHER EMPLOYEE BENEFITS 112,944 215,402 5,317 74,771 0 74,771 140,631 65.29% ‐97.53% ‐62.13%
530000 PURCHASED PROF/TECH SERVICES (5,635,750) 911,245 14,978 290,550 353 290,903 620,343 68.08% ‐98.36% ‐65.22%
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 0 849 0 849 9,151 91.51% ‐100.00% ‐90.74%
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 4,669 26,606 0 26,606 31,394 54.13% ‐91.95% ‐49.96%
561000 SUPPLIES 4,128,638 207,176 2,106 23,541 54 23,595 183,581 88.61% ‐98.98% ‐87.60%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 2,500 9,400 0 277 0 277 9,123 97.05% ‐100.00% ‐96.79%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 56,000 83,585 0 1,868 0 1,868 81,717 97.77% ‐100.00% ‐97.56%
561600 EXPENDABLE COMPUTER EQUIPMEN 95,852 265,120 0 29,245 0 29,245 235,875 88.97% ‐100.00% ‐87.97%
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 2,095 8,163 0 8,163 19,837 70.85% ‐92.52% ‐68.20%
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
FEDERAL GRANT ADMINISTRATION Total 3,685,807 9,168,090 364,965 4,214,793 407 4,215,199 4,952,890 54.02% ‐96.02% ‐49.85%
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 10,500 10,500 0 10,500 (10,500) NA NA NA
514200 SALARY OF CLERICAL STAFF 52,839 100,027 57,274 136,980 0 136,980 (36,953) ‐36.94% ‐42.74% 49.39%
519000 OTHER MANAGEMENT PERSONNEL 0 62,607 16,321 36,302 0 36,302 26,305 42.02% ‐73.93% ‐36.74%
519100 OTHER ADMINISTRATIVE PERSONNE 537,900 757,325 98,629 1,016,116 0 1,016,116 (258,791) ‐34.17% ‐86.98% 46.37%
519900 OTHER SALARIES & COMPENSATION 1,700,000 2,411,172 0 323,594 0 323,594 2,087,578 86.58% ‐100.00% ‐85.36%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 81,000 144,480 18,190 194,710 0 194,710 (50,230) ‐34.77% ‐87.41% 47.02%
522000 FICA 0 0 2,177 12,270 0 12,270 (12,270) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 112,715 54,832 23,122 234,426 0 234,426 (179,594) ‐327.53% ‐57.83% 366.40%
529000 OTHER EMPLOYEE BENEFITS 62,035 125,573 2,418 33,887 0 33,887 91,687 73.01% ‐98.07% ‐70.56%
530000 PURCHASED PROF/TECH SERVICES 26,178,145 928,211 0 35,508 0 35,508 892,703 96.17% ‐100.00% ‐95.83%
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% 6.91%
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% ‐91.17%
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 47,045,015 0 4,223,728 0 4,223,728 42,821,287 91.02% ‐100.00% ‐90.21%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 52,376,286 51,678,003 228,631 6,265,047 2,892 6,267,938 45,410,065 87.87% ‐99.56% ‐86.77%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 2,824 0 10,511 0 10,511 (7,687) ‐272.23% ‐100.00% 306.07%
513000 PRINCIPAL 0 0 59,094 69,189 0 69,189 (69,189) NA NA NA
513100 ASSISTANT PRINCIPAL 0 0 86,500 86,500 0 86,500 (86,500) NA NA NA
514200 SALARY OF CLERICAL STAFF 160,791 139,079 107,622 243,590 0 243,590 (104,511) ‐75.15% ‐22.62% 91.07%
514800 ACCOUNTANT 0 0 15,301 180,189 0 180,189 (180,189) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 500 500 0 500 (500) 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% ‐70.53%
521000 STATE HEALTH INSURANCE 54,000 60,600 9,945 76,975 0 76,975 (16,375) ‐27.02% ‐83.59% 38.57%
522000 FICA 0 0 1,615 3,791 0 3,791 (3,791) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 32,126 21,960 7,596 59,454 0 59,454 (37,494) ‐170.74% ‐65.41% 195.35%
529000 OTHER EMPLOYEE BENEFITS 44,011 149,270 5,202 53,741 0 53,741 95,528 64.00% ‐96.51% ‐60.72%
530000 PURCHASED PROF/TECH SERVICES 26,152,645 734,443 0 17,000 12,082 29,082 705,362 96.04% ‐100.00% ‐97.47%
553000 COMMUNICATION 0 0 0 236 0 236 (236) NA NA NA
Page 15 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% 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
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561200 COMPUTER SOFTWARE 15,250 15,250 0 0 0 0 15,250 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 0 6,000 0 0 0 0 6,000 100.00% ‐100.00% ‐100.00%
SCHOOL ADMINISTRATION Total 27,958,823 6,611,569 293,376 2,281,499 12,082 2,293,581 4,317,988 65.31% ‐95.56% ‐62.36%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 3,000 3,000 0 3,000 (3,000) NA NA NA
514800 ACCOUNTANT 0 0 22,867 86,203 0 86,203 (86,203) NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 500 500 0 500 (500) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 8,000 8,000 0 8,000 (8,000) NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 3,500 3,500 0 3,500 (3,500) 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 0 435 640 0 640 (640) 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 1,093,395 21,576 260,531 307,389 567,920 525,475 48.06% ‐98.03% ‐74.01%
558000 TRAVEL ‐ EMPLOYEES 0 6,955 308 1,698 0 1,698 5,257 75.59% ‐95.57% ‐73.37%
561000 SUPPLIES 0 14,414 0 26 0 26 14,387 99.82% ‐100.00% ‐99.80%
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% ‐92.46%
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% 9.07%
SUPPORT SERVICES ‐ BUSINESS Total 26,102,645 1,365,901 60,186 582,083 307,389 889,472 476,430 34.88% ‐95.59% ‐53.51%
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 92,750 92,750 0 92,750 (92,750) NA NA NA
518600 CUSTODIAL PERSONNEL 0 11,950 141,574 141,574 0 141,574 (129,624) ‐1084.72% 1084.72% 1192.42%
519000 OTHER MANAGEMENT PERSONNEL 0 0 16,500 16,500 0 16,500 (16,500) NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 30,500 30,500 0 30,500 (30,500) 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% ‐61.57%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 448 448 0 448 (448) NA NA NA
522000 FICA 0 0 3,033 3,033 0 3,033 (3,033) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 64,766 339,632 2,308 164,018 0 164,018 175,615 51.71% ‐99.32% ‐47.32%
530000 PURCHASED PROF/TECH SERVICES 27,373,820 5,760,956 0 1,429,416 779,456 2,208,872 3,552,083 61.66% ‐100.00% ‐72.93%
541000 WATER‐SEWER & CLEANING SERVIC 50,000 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 7,945,000 0 12,141 13,900 0 13,900 (13,900) 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% 9.09%
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 29,685,957 0 13,038 1,938 14,976 29,670,981 99.95% ‐100.00% ‐99.95%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 75 0 0 0 0 75 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 3,055,024 3,553,470 0 757 1,379 2,137 3,551,333 99.94% ‐100.00% ‐99.98%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 1,858,781 0 0 0 0 1,858,781 100.00% ‐100.00% ‐100.00%
562000 ENERGY / ELECTRICITY 7,204 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 40,000 116,023 0 76,521 37,023 113,544 2,479 2.14% ‐100.00% ‐28.05%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 5,401,005 0 153,188 201,042 354,230 5,046,775 93.44% ‐100.00% ‐96.91%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 3,750,000 1,637,747 21,899 21,899 1,581,625 1,603,524 34,223 2.09% ‐98.66% ‐98.54%
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
Page 16 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% 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
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 75,241,413 64,615,160 321,154 4,902,180 2,602,462 7,504,642 57,110,518 88.39% ‐99.50% ‐91.72%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 4,200 963,762 217,598 510,921 81,760 592,681 371,081 38.50% ‐77.42% ‐42.17%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 31,000 31,000 0 31,000 (31,000) NA NA NA
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 5,500 5,500 0 5,500 (5,500) 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% ‐59.18%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 423 428 0 428 (428) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 34,450 275,279 16,611 131,224 0 131,224 144,056 52.33% ‐93.97% ‐48.00%
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 0 4,547 1,668 6,215 3,785 37.85% ‐100.00% ‐50.39%
552000 INSURANCE (OTHR THAN EMPL BEN) 0 0 756 756 0 756 (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% ‐89.27%
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 128,746 619,125 2,409 189,575 40,820 230,395 388,730 62.79% ‐99.61% ‐66.60%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 20,653,718 732,986 2,680,578 2,751,556 5,432,134 15,221,584 73.70% ‐96.45% ‐85.84%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 27,785,843 26,968,900 1,007,284 5,181,993 2,880,725 8,062,718 18,906,182 70.10% ‐96.27% ‐79.04%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 4,250 4,250 0 4,250 (4,250) 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 5,750 5,750 0 5,750 (5,750) NA NA NA
514300 RESEARCH PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 68,460 10,000 10,000 0 10,000 58,460 85.39% ‐85.39% ‐84.07%
519100 OTHER ADMINISTRATIVE PERSONNE 276,416 169,101 155,849 682,393 0 682,393 (513,292) ‐303.54% ‐7.84% 340.23%
519900 OTHER SALARIES & COMPENSATION 42,239,799 1,483,560 500 342,500 0 342,500 1,141,060 76.91% ‐99.97% ‐74.81%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 64,125 61,172 16,225 76,755 0 76,755 (15,583) ‐25.47% ‐73.48% 36.88%
522000 FICA 0 0 2,429 8,721 0 8,721 (8,721) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 55,228 48,094 25,667 137,210 0 137,210 (89,115) ‐185.29% ‐46.63% 211.23%
529000 OTHER EMPLOYEE BENEFITS 7,325 49,059 1,957 22,248 0 22,248 26,811 54.65% ‐96.01% ‐50.53%
530000 PURCHASED PROF/TECH SERVICES 26,298,445 3,414,362 243,750 406,425 31,541 437,966 2,976,396 87.17% ‐92.86% ‐87.01%
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% ‐97.13%
553200 COMMUNICATION‐WEB SUBSCRPT/L 118,200 122,400 0 90,300 0 90,300 32,100 26.23% ‐100.00% ‐19.52%
558000 TRAVEL ‐ EMPLOYEES 42,500 47,500 224 2,542 0 2,542 44,958 94.65% ‐99.53% ‐94.16%
561000 SUPPLIES 209,500 185,000 1,043 1,728 35,006 36,734 148,266 80.14% ‐99.44% ‐98.98%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 27,100 1,475 5,389 850 6,239 20,861 76.98% ‐94.56% ‐78.31%
561500 EXPENDABLE EQUIPMENT 95,000 79,798 0 349 13,041 13,389 66,408 83.22% ‐100.00% ‐99.52%
561600 EXPENDABLE COMPUTER EQUIPMEN 50,000 169,470 0 61,758 3,710 65,469 104,001 61.37% ‐100.00% ‐60.24%
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 5,998,210 469,118 1,858,668 84,148 1,942,816 4,055,394 67.61% ‐92.18% ‐66.20%
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 38,265 318,701 0 318,701 141,440 30.74% ‐91.68% ‐24.44%
521000 STATE HEALTH INSURANCE 0 0 2,281 10,769 0 10,769 (10,769) NA NA NA
522000 FICA 0 0 176 909 0 909 (909) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 1,080 0 1,080 (1,080) NA NA NA
Page 17 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
529000 OTHER EMPLOYEE BENEFITS 0 73,994 1,435 14,258 0 14,258 59,736 80.73% ‐98.06% ‐78.98%
530000 PURCHASED PROF/TECH SERVICES 10,000 427 0 427 0 427 0 0.00% ‐100.00% 9.09%
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 2,504 2,504 0 2,504 10,000 79.97% ‐79.97% ‐78.15%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 12,000 9,073 819 1,994 2,404 4,398 4,676 51.53% ‐90.97% ‐76.03%
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 0 326,299 4,282 8,698 6,316 15,014 311,285 95.40% ‐98.69% ‐97.09%
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 49,762 359,340 8,720 368,059 281,863 43.37% ‐92.34% ‐39.68%
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 3,602,297 187,500 187,500 0 187,500 3,414,797 94.79% ‐94.79% ‐94.32%
519000 OTHER MANAGEMENT PERSONNEL 0 0 6,000 6,000 0 6,000 (6,000) 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% ‐78.31%
521000 STATE HEALTH INSURANCE 305,000 158,760 0 0 0 0 158,760 100.00% ‐100.00% ‐100.00%
522000 FICA 0 0 116 116 0 116 (116) 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 12,729 90,862 0 90,862 191,329 67.80% ‐95.49% ‐64.87%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 454,578 0 91,209 0 91,209 363,368 79.94% ‐100.00% ‐78.11%
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 21,747,913 206,345 1,520,528 0 1,520,528 20,227,386 93.01% ‐99.05% ‐92.37%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 575 1,603 0 1,603 (1,603) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 234 432 0 432 (432) NA NA NA
522000 FICA 0 0 8 22 0 22 (22) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 2 0 2 (2) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 430,000 733,270 2,880 634,263 10,075 644,338 88,932 12.13% ‐99.61% ‐5.64%
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% 7.88%
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% ‐17.27%
530400 AWARDS & PRINTING/BINDING‐ATH 20,000 19,000 518 14,576 3,499 18,075 925 4.87% ‐97.28% ‐16.31%
530500 ATHLETIC EVENT STAFF 128,000 604,300 0 604,297 0 604,297 3 0.00% ‐100.00% 9.09%
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 14,100 968 13,295 0 13,295 805 5.71% ‐93.13% 2.86%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 45,000 38,000 0 14,642 1,560 16,202 21,798 57.36% ‐100.00% ‐57.97%
558200 PLAYOFF PAYOUT 30,000 70,000 2,283 42,919 9,679 52,598 17,402 24.86% ‐96.74% ‐33.11%
561000 SUPPLIES 126,082 39,182 0 25,578 8,568 34,146 5,037 12.85% ‐100.00% ‐28.79%
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 56,600 11,353 51,147 5,011 56,158 442 0.78% ‐79.94% ‐1.42%
561510 ATHLETICS UNIFORMS 350,000 668,500 1,272 352,614 15,174 367,787 300,713 44.98% ‐99.81% ‐42.46%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 350,000 656,500 5,031 489,723 16,365 506,088 150,412 22.91% ‐99.23% ‐18.62%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 175,000 18,300 0 18,278 0 18,278 22 0.12% ‐100.00% 8.96%
581000 DUES AND FEES 60,000 61,300 0 58,987 0 58,987 2,313 3.77% ‐100.00% 4.97%
581300 ATHLETICS‐HOTEL 40,000 57,000 0 45,336 0 45,336 11,664 20.46% ‐100.00% ‐13.23%
Page 18 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% 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
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS Total 1,897,082 3,045,352 25,121 2,376,840 69,930 2,446,771 598,582 19.66% ‐99.18% ‐14.86%
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 1,596,203 0 682,910 0 682,910 913,293 57.22% ‐100.00% ‐53.33%
530001 ARCHITECT/ENGINEER 5,790,672 6,877,632 0 193,896 224,022 417,918 6,459,714 93.92% ‐100.00% ‐96.92%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 119,152,710 1,674,397 14,613,753 1,959,304 16,573,057 102,579,653 86.09% ‐98.59% ‐86.62%
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 158,786,775 132,240,969 1,674,397 15,490,558 2,183,326 17,673,884 114,567,085 86.64% ‐98.73% ‐87.22%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 891,245 881,987 37,370 490,316 0 490,316 391,671 44.41% ‐95.76% ‐39.35%
599000 OTHER USES 0 0 1,627,366 18,175,008 0 18,175,008 (18,175,008) 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 891,245 881,987 1,664,736 18,665,324 0 18,665,324 (17,783,337) ‐2016.28% 88.75% 2208.67%
TOTAL EXPENDITURES 775,299,990 732,429,358 22,097,136 211,417,516 23,556,885 234,974,401 497,454,957 67.92% ‐96.98% ‐68.51%
Page 19 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% 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
5/31/2024
(UNAUDITED)
1 11
% 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 12,746,149 125,353,441 0 125,353,441 303,646,559 70.78% ‐97.03% ‐68.12%
412150 CLUB DUES AND FEES 0 0 500,253 3,493,062 0 3,493,062 (3,493,062) NA NA NA
412200 DONATIONS 11,000 90,068 0 85,742 0 85,742 4,326 4.80% ‐100.00% 3.85%
412250 FUNDRAISING/MISC. SALES 0 0 415 5,588,468 0 5,588,468 (5,588,468) NA NA NA
419950 OTHER LOCAL REVENUES 0 0 63,547 433,945 0 433,945 (433,945) NA NA NA
LOCAL REVENUES Total 429,011,000 429,090,068 13,310,365 134,954,658 0 134,954,658 294,135,410 68.55% ‐96.90% ‐65.69%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 2,763,375 26,873,984 0 26,873,984 (24,073,984) ‐859.79% ‐1.31% 947.04%
INTEREST Total 2,800,000 2,800,000 2,763,375 26,873,984 0 26,873,984 (24,073,984) ‐859.79% ‐1.31% 947.04%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 951,931 1,066,470 0 1,066,470 (1,066,470) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DO 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 0 0 951,931 1,066,470 0 1,066,470 (1,066,470) 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 0 175,394,337 178,811,066 0 178,811,066 (178,811,066) 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 0 175,394,337 178,811,066 0 178,811,066 (178,811,066) NA NA NA
TOTAL REVENUE 431,811,000 431,890,068 192,420,009 341,706,178 0 341,706,178 90,183,891 20.88% ‐55.45% ‐13.69%
INSTRUCTION 530000 PURCHASED PROF/TECH SERVICES 5,000 5,000 750 750 0 750 4,250 85.00% ‐85.00% ‐83.64%
561000 SUPPLIES 500 500 0 292 0 292 208 41.69% ‐100.00% ‐36.39%
561500 EXPENDABLE EQUIPMENT 0 (960,000) 29,713 616,804 195,966 812,771 (1,772,771) 184.66% ‐103.10% ‐170.09%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 0 361,558 24,211 385,769 574,231 59.82% ‐100.00% ‐58.91%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 5,500 5,500 30,463 979,404 220,177 1,199,582 (1,194,082) ‐21710.57% 453.87% 19326.20%
PUPIL SERVICES 519900 OTHER SALARIES & COMPENSATION 0 8,000 0 7,715 0 7,715 285 3.56% ‐100.00% 5.21%
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% 4.64%
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% ‐27.12%
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% ‐21.26%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 530000 PURCHASED PROF/TECH SERVICES 0 32,631,246 197,806 1,612,779 15,008,820 16,621,598 16,009,647 49.06% ‐99.39% ‐94.61%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 11,114,410 16,329 16,329 10,813,346 10,829,675 284,735 2.56% ‐99.85% ‐99.84%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 500,000 0 0 0 0 500,000 100.00% ‐100.00% ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 0 44,245,656 214,135 1,629,108 25,822,166 27,451,273 16,794,383 37.96% ‐99.52% ‐95.98%
INSTRUCTIONAL STAFF TRAINING 561000 SUPPLIES 0 3,495 0 0 0 0 3,495 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 0 3,495 0 0 0 0 3,495 100.00% ‐100.00% ‐100.00%
MAINTENANCE AND OPERATION OF PLANT SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 3,908 28,711 0 28,711 (28,711) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 10,000,000 7,000,000 27,085 475,223 0 475,223 6,524,777 93.21% ‐99.61% ‐92.59%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 1,000,000 3,585 51,899 0 51,899 948,101 94.81% ‐99.64% ‐94.34%
522000 FICA 0 0 420 3,197 0 3,197 (3,197) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 1,000,000 5,993 93,452 0 93,452 906,548 90.65% ‐99.40% ‐89.81%
529000 OTHER EMPLOYEE BENEFITS 0 1,000,000 335 11,011 0 11,011 988,989 98.90% ‐99.97% ‐98.80%
530000 PURCHASED PROF/TECH SERVICES 5,294 93,813 0 6,287 15,683 21,970 71,842 76.58% ‐100.00% ‐92.69%
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% ‐94.65%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 10,588 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 10,050,882 10,998,914 41,326 713,837 32,075 745,912 10,253,002 93.22% ‐99.62% ‐92.92%
Page 21 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% 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
STUDENT TRANSPORTATION SERVICE 518000 BUS DRIVERS 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
573200 PURCHASE/LEASE ‐ BUSES 1,000,000 723,685 0 0 0 0 723,685 100.00% ‐100.00% ‐100.00%
STUDENT TRANSPORTATION SERVICE Total 1,008,000 731,685 0 0 0 0 731,685 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ CENTRAL 529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 18,000,000 18,000,000 265,580 2,590,620 10,570,295 13,160,915 4,839,085 26.88% ‐98.52% ‐84.30%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 265,580 2,590,620 10,570,295 13,160,915 4,839,085 26.88% ‐98.52% ‐84.30%
ENTERPRISE OPERATIONS 589000 OTHER EXPENDITURES 0 0 4,560 3,004,365 0 3,004,365 (3,004,365) NA NA NA
ENTERPRISE OPERATIONS Total 0 0 4,560 3,004,365 0 3,004,365 (3,004,365) 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 9,621 9,621 0 9,621 4,903,341 99.80% ‐99.80% ‐99.79%
521000 STATE HEALTH INSURANCE 467,208 467,208 0 0 0 0 467,208 100.00% ‐100.00% ‐100.00%
522000 FICA 0 0 139 139 0 139 (139) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 1,822 1,822 0 1,822 741,653 99.75% ‐99.75% ‐99.73%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 171 171 0 171 99,506 99.83% ‐99.83% ‐99.81%
530000 PURCHASED PROF/TECH SERVICES 2,538,975 (2,638,405) 0 116,732 915 117,647 (2,756,052) 104.46% ‐100.00% ‐104.83%
530001 ARCHITECT/ENGINEER 8,318,082 35,711,364 259,917 6,714,485 11,129,502 17,843,987 17,867,377 50.03% ‐99.27% ‐79.49%
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% ‐99.74%
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 694,936,550 388,797,362 6,166,168 32,947,756 72,290,036 105,237,792 283,559,570 72.93% ‐98.41% ‐90.76%
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% ‐99.80%
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) 1,272,656 317,350 716,188 289,889 1,006,077 266,579 20.95% ‐75.06% ‐38.61%
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 729,323,050 462,216,646 6,755,189 40,521,803 83,710,341 124,232,145 337,984,502 73.12% ‐98.54% ‐90.44%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 83,403,442 83,403,442 175,394,337 178,763,461 0 178,763,461 (95,360,019) ‐114.34% 110.30% 133.82%
TRANSFERS & OTHER OUTLAYS Total 83,403,442 83,403,442 175,394,337 178,763,461 0 178,763,461 (95,360,019) ‐114.34% 110.30% 133.82%
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% 11.40%
DEBT SERVICE Total 5,572,080 5,572,080 0 5,810,913 0 5,810,913 (238,833) ‐4.29% ‐100.00% 13.77%
TOTAL EXPENDITURES 847,368,454 625,258,492 182,705,588 234,072,031 120,355,088 354,427,118 270,831,374 43.32% ‐70.78% ‐59.16%
Page 22 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% 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 0 241,721 0 241,721 (241,721) 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 1,283 0 1,283 60,542,108 100.00% ‐100.00% ‐100.00%
416210 SUPPL SALES ‐ BRKF‐LUNCH PROG 0 0 0 290,765 0 290,765 (290,765) NA NA NA
416220 ADULT SALES ‐ BRKF‐LUNCH PROG 0 0 0 68,037 0 68,037 (68,037) 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 10,570 520,756 0 520,756 (14,351) ‐2.83% ‐97.91% 12.18%
LOCAL REVENUES Total 61,049,795 61,049,795 10,570 1,122,562 0 1,122,562 59,927,233 98.16% ‐99.98% ‐97.99%
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 1,198,543 0 1,198,543 (1,198,543) NA NA NA
STATE SOURCES Total 0 0 128,380 1,198,543 0 1,198,543 (1,198,543) NA NA NA
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 2,375,836 2,375,836 0 33,882,016 0 33,882,016 (31,506,180) ‐1326.11% ‐100.00% 1455.76%
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 11,814,872 0 11,814,872 (7,567,480) ‐178.17% ‐100.00% 203.46%
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 0 411,667 0 411,667 88,333 17.67% ‐100.00% ‐10.18%
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% 85.98%
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% ‐62.05%
449000 REV ATTRIB ‐ USDA COMMODITIES 4,628,750 5,502,641 0 4,094,503 0 4,094,503 1,408,139 25.59% ‐100.00% ‐18.83%
FEDERAL SOURCES Total 11,801,978 19,287,015 0 52,587,878 0 52,587,878 (33,300,863) ‐172.66% ‐100.00% 197.45%
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 83,136,810 138,950 55,038,523 0 55,038,523 28,098,287 33.80% ‐99.83% ‐27.78%
GENERAL ADMINISTRATION 530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS 514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS Total 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL 523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 0 0 0 0 0 0 0 NA NA NA
SCHOOL NUTRITION PROGRAM 514200 SALARY OF CLERICAL STAFF 96,678 96,678 3,861 95,671 0 95,671 1,008 1.04% ‐96.01% 7.95%
518400 SCHOOL NUTR PROGRAM CAFETERIA 20,215,024 20,215,024 1,272,204 13,650,217 0 13,650,217 6,564,807 32.47% ‐93.71% ‐26.34%
Page 23 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
1 11
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
519000 OTHER MANAGEMENT PERSONNEL 2,038,479 2,038,479 134,875 1,457,343 0 1,457,343 581,135 28.51% ‐93.38% ‐22.01%
519100 OTHER ADMINISTRATIVE PERSONNE 178,653 178,653 0 0 0 0 178,653 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 10,972,969 10,972,969 433,959 3,753,299 0 3,753,299 7,219,670 65.80% ‐96.05% ‐62.69%
522000 FICA 0 0 2,556 19,988 0 19,988 (19,988) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,332,477 4,332,477 108,726 1,034,570 0 1,034,570 3,297,907 76.12% ‐97.49% ‐73.95%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 127,344 735,147 0 735,147 (735,147) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 1,272 8,299 0 8,299 (8,299) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 579,437 579,437 90,668 983,369 0 983,369 (403,932) ‐69.71% ‐84.35% 85.14%
530000 PURCHASED PROF/TECH SERVICES 374,660 330,660 0 0 0 0 330,660 100.00% ‐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% ‐64.64%
543200 REPAIR & MAINT SERVICE‐TECH 108,161 108,161 0 105,749 2,362 108,111 50 0.05% ‐100.00% 6.66%
544100 RENTAL OF LAND OR BUILDINGS 300,000 300,000 8,785 236,841 53,622 290,463 9,537 3.18% ‐97.07% ‐13.88%
544200 RENTAL OF EQUIPMENT & VEHICLES 55,000 99,000 0 16,268 18,018 34,287 64,713 65.37% ‐100.00% ‐82.07%
558000 TRAVEL ‐ EMPLOYEES 150,000 150,000 0 9,238 0 9,238 140,762 93.84% ‐100.00% ‐93.28%
559500 OTHER PURCHASED SERVICES 300,400 300,400 9,348 82,489 96,159 178,648 121,752 40.53% ‐96.89% ‐70.04%
561000 SUPPLIES 3,580,446 3,580,446 195,281 2,422,785 503,748 2,926,534 653,913 18.26% ‐94.55% ‐26.18%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,000 385 385 0 385 4,615 92.30% ‐92.30% ‐91.60%
561500 EXPENDABLE EQUIPMENT 290,409 290,409 0 143,117 20,463 163,580 126,829 43.67% ‐100.00% ‐46.24%
561600 EXPENDABLE COMPUTER EQUIPMEN 125,000 475,000 0 113,682 353,049 466,731 8,269 1.74% ‐100.00% ‐73.89%
563000 PURCHASED FOOD 25,150,230 31,411,375 725,582 20,676,900 4,289,467 24,966,367 6,445,008 20.52% ‐97.69% ‐28.19%
563500 FOOD ACQUISITIONS ‐ USDA 4,628,750 5,502,641 22,271 5,128,946 325,402 5,454,347 48,294 0.88% ‐99.60% 1.68%
564200 BOOKS (OTHER THAN TEXTBOOKS) 4,000 4,000 0 0 0 0 4,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COM 1,250,000 1,250,000 0 31,079 1,151,631 1,182,710 67,290 5.38% ‐100.00% ‐97.29%
581000 DUES AND FEES 25,000 25,000 0 700 0 700 24,300 97.20% ‐100.00% ‐96.95%
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 3,137,116 50,801,709 6,816,883 57,618,592 25,518,218 30.69% ‐96.23% ‐33.34%
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 3,137,116 50,801,709 6,816,883 57,618,592 25,518,218 30.69% ‐96.23% ‐33.34%
Page 24 of 24