DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% 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 2,934,714 844,544,192 0 844,544,192 23,455,808 2.70% ‐99.66% ‐2.70%
411210 OTHER SALES TAXES 15,000,000 15,000,000 958,511 6,632,972 0 6,632,972 8,367,028 55.78% ‐93.61% ‐55.78%
411900 OTHER TAXES 3,800,000 3,800,000 225,442 3,626,391 0 3,626,391 173,609 4.57% ‐94.07% ‐4.57%
411910 TITLE AD VALOREM TAX (TAVT) 29,000,000 29,000,000 3,024,277 33,796,221 0 33,796,221 (4,796,221) ‐16.54% ‐89.57% 16.54%
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 775,000 775,000 156,509 1,018,879 0 1,018,879 (243,879) ‐31.47% ‐79.81% 31.47%
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 1,152 3,967 0 3,967 (3,967) 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% 115.57%
419950 OTHER LOCAL REVENUES 1,795,000 1,795,000 287,175 2,388,516 0 2,388,516 (593,516) ‐33.06% ‐84.00% 33.06%
419955 REVENUE CLEARING ACCT 0 0 45,000 50,399 0 50,399 (50,399) NA NA NA
LOCAL REVENUES Total 920,399,645 920,385,016 7,632,781 896,285,266 0 896,285,266 24,099,751 2.62% ‐99.17% ‐2.62%
INTEREST 415000 INVESTMENT INCOME 9,000,000 9,000,000 2,129,027 23,475,344 0 23,475,344 (14,475,344) ‐160.84% ‐76.34% 160.84%
INTEREST Total 9,000,000 9,000,000 2,129,027 23,475,344 0 23,475,344 (14,475,344) ‐160.84% ‐76.34% 160.84%
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 641,249,522 640,421,328 64,265,285 643,005,413 0 643,005,413 (2,584,085) ‐0.40% ‐89.97% 0.40%
431220 QBE ALLOTMENT (OPER COSTS) 40,102,852 40,102,852 3,285,445 39,847,398 0 39,847,398 255,454 0.64% ‐91.81% ‐0.64%
431240 QBE CONTRA ACCT‐AUSTERITY REDN 0 0 0 0 0 0 0 NA NA NA
431250 TOTAL STATE CATEGORICAL GRANTS 11,966,474 11,966,474 1,543,533 12,105,375 0 12,105,375 (138,901) ‐1.16% ‐87.10% 1.16%
431400 QBE CONTRA ACCOUNT (DEBIT) (175,655,285) (175,655,285) (14,609,251) (175,540,704) 0 (175,540,704) (114,581) 0.07% ‐91.68% ‐0.07%
438000 OTHER GRANTS FROM GEORGIA DOE 4,076,113 5,531,703 46,260 13,691,187 0 13,691,187 (8,159,484) ‐147.50% ‐99.16% 147.50%
439120 ON BEHALF PAYMENTS ‐ TRS 188,228 188,228 236,711 236,711 0 236,711 (48,483) ‐25.76% 25.76% 25.76%
439130 ON BEHALF PAYMENTS ‐ PSERS 1,917,413 1,917,413 1,963,334 1,963,334 0 1,963,334 (45,921) ‐2.39% 2.39% 2.39%
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 56,731,317 535,308,714 0 535,308,714 (6,959,161) ‐1.32% ‐89.26% 1.32%
FEDERAL SOURCES 445350 CARES ACT‐ESSER 0 0 0 6,147,132 0 6,147,132 (6,147,132) NA NA NA
FEDERAL SOURCES Total 0 0 0 6,147,132 0 6,147,132 (6,147,132) NA NA NA
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 1,433,772 1,433,772 0 0 0 0 1,433,772 100.00% ‐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% ‐87.28%
TOTAL REVENUE 1,454,678,735 1,459,168,342 66,493,125 1,461,398,761 0 1,461,398,761 (2,230,419) ‐0.15% ‐45.32% 0.15%
INSTRUCTION 511000 TEACHERS 479,212,503 479,639,062 43,934,074 432,347,257 0 432,347,257 47,291,804 9.86% ‐90.84% ‐9.86%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 194,000 400,823 15,162,482 0 15,162,482 (14,968,482) ‐7715.71% 106.61% 7715.71%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 15,978 531,167 0 531,167 (531,167) NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 421,614 179 960,311 0 960,311 (538,697) ‐127.77% ‐99.96% 127.77%
511600 PROF DEVELOPMENT STIPENDS 0 30,000 4,656 138,028 0 138,028 (108,028) ‐360.09% ‐84.48% 360.09%
511700 EXTENDED YEAR 0 10,673 0 0 0 0 10,673 100.00% ‐100.00% ‐100.00%
511800 ART ‐ MUSIC ‐ PE 0 0 3,100,525 31,267,181 0 31,267,181 (31,267,181) 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 2,236,269 24,106,934 0 24,106,934 (435,998) ‐1.84% ‐90.55% 1.84%
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514500 INTERPRETER 0 0 12,539 65,686 0 65,686 (65,686) NA NA NA
516100 TECHNOLOGY SPECIALIST 82,214 82,214 3,472 67,459 0 67,459 14,754 17.95% ‐95.78% ‐17.95%
516300 SCH NURSE/SPEC EDUC NURSE LPN 0 0 0 0 0 0 0 NA NA NA
516400 PHYS/OCCUP/SPEECH THERAPIST 8,752,827 8,752,827 545,385 5,883,618 0 5,883,618 2,869,208 32.78% ‐93.77% ‐32.78%
516500 LIBRARIAN/MEDIA SPECIALIST 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
517200 ELEMENTARY COUNSELOR 0 0 47,558 414,909 0 414,909 (414,909) NA NA NA
517300 SECONDARY COUNSELOR 0 0 13,994 122,663 0 122,663 (122,663) NA NA NA
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNEL 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
6/30/2024
(UNAUDITED)
1 12
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
519900 OTHER SALARIES & COMPENSATION (15,841,318) (20,008,729) 1,265 14,097 0 14,097 (20,022,827) 100.07% ‐100.01% ‐100.07%
519910 EXTRA ACTIVITY SALARIES 0 319,831 4,458 120,318 0 120,318 199,513 62.38% ‐98.61% ‐62.38%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 100,627,785 100,666,265 8,772,643 87,454,407 0 87,454,407 13,211,858 13.12% ‐91.29% ‐13.12%
522000 FICA 0 0 307,568 321,338 0 321,338 (321,338) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 103,811,222 103,946,573 7,748,446 78,285,395 0 78,285,395 25,661,178 24.69% ‐92.55% ‐24.69%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 938 938 0 938 (938) NA NA NA
525000 UNEMPLOYMENT COMPENSATION 438 438 0 23,972 0 23,972 (23,535) ‐5379.32% ‐100.00% 5379.32%
526000 WORKMEN COMPENSATION‐CLAIMS 0 8,676,988 1,366,911 9,184,684 0 9,184,684 (507,696) ‐5.85% ‐84.25% 5.85%
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 1,082 3,393 0 3,393 (3,393) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 19,205,365 19,211,924 5,376,465 56,944,129 0 56,944,129 (37,732,205) ‐196.40% ‐72.01% 196.40%
530000 PURCHASED PROF/TECH SERVICES 9,501,802 9,413,512 597,232 7,905,978 51,340 7,957,318 1,456,194 15.47% ‐93.66% ‐16.01%
530010 PURCHASED SERVICES‐OTHER FEES 1,994,072 1,724,454 45,000 1,463,242 0 1,463,242 261,212 15.15% ‐97.39% ‐15.15%
530070 ADA‐PURCHASED PROF/TECH SERVIC 16,500 16,500 0 0 8,509 8,509 7,991 48.43% ‐100.00% ‐100.00%
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 590,029 2,563,492 76,724 122,333 2,095,164 2,217,497 345,996 13.50% ‐97.01% ‐95.23%
544100 RENTAL OF LAND OR BUILDINGS 43,238 77,773 0 58,322 0 58,322 19,451 25.01% ‐100.00% ‐25.01%
544200 RENTAL OF EQUIPMENT & VEHICLES 88,527 48,511 1,655 47,684 828 48,511 0 0.00% ‐96.59% ‐1.71%
553000 COMMUNICATION 30,330 30,933 0 977 0 977 29,956 96.84% ‐100.00% ‐96.84%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 2,893,215 4,148,448 642,729 2,177,526 305,614 2,483,140 1,665,308 40.14% ‐84.51% ‐47.51%
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 885,684 966,779 15,470 362,472 517 362,989 603,790 62.45% ‐98.40% ‐62.51%
559300 PAYMENTS FOR PASS THRU FUNDS 0 1,242,297 103,525 1,207,788 0 1,207,788 34,509 2.78% ‐91.67% ‐2.78%
559400 PAYMENTS TO CHARTER SCHOOLS 53,731,439 53,731,439 5,655,708 66,445,024 0 66,445,024 (12,713,585) ‐23.66% ‐89.47% 23.66%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 5,970,071 5,540,177 308,387 3,976,404 243,658 4,220,062 1,320,114 23.83% ‐94.43% ‐28.23%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 153,150 240,198 12,572 119,535 13,034 132,569 107,630 44.81% ‐94.77% ‐50.23%
561200 COMPUTER SOFTWARE 6,411,641 4,601,490 279,772 4,437,534 0 4,437,534 163,956 3.56% ‐93.92% ‐3.56%
561500 EXPENDABLE EQUIPMENT 2,312,322 3,006,565 174,460 2,027,129 410,741 2,437,869 568,696 18.92% ‐94.20% ‐32.58%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 445,095 1,269,902 80,597 1,203,675 55,237 1,258,912 10,990 0.87% ‐93.65% ‐5.22%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564000 DIGITAL/ELECTRONIC TEXTBOOKS 640,342 7,354,486 28,125 6,479,421 330 6,479,750 874,736 11.89% ‐99.62% ‐11.90%
564100 TEXTBOOKS ‐ PRINTED 14,157,245 6,893,174 259,169 3,270,591 164,690 3,435,281 3,457,893 50.16% ‐96.24% ‐52.55%
564200 BOOKS (OTHER THAN TEXTBOOKS) 41,850 160,549 9,564 98,418 24,888 123,306 37,244 23.20% ‐94.04% ‐38.70%
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 1,509,120 274,600 44,289 96,893 800 97,693 176,907 64.42% ‐83.87% ‐64.71%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 844,881 1,062,990 1,163 699,471 450 699,921 363,069 34.16% ‐99.89% ‐34.20%
589000 OTHER EXPENDITURES 1,778,301 1,559,977 0 0 0 0 1,559,977 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 823,739,510 831,542,860 82,231,368 845,620,782 3,375,798 848,996,581 (17,453,721) ‐2.10% ‐90.11% 1.69%
PUPIL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 28,223 0 28,223 (28,223) NA NA NA
514000 AIDES AND PARAPROFESSIONALS 94,593 94,593 2,385 21,953 0 21,953 72,639 76.79% ‐97.48% ‐76.79%
514200 SALARY OF CLERICAL STAFF 2,555,776 2,555,776 171,943 2,190,232 0 2,190,232 365,544 14.30% ‐93.27% ‐14.30%
514500 INTERPRETER 34,486 34,486 0 0 0 0 34,486 100.00% ‐100.00% ‐100.00%
514600 ATHLETICS PERSONNEL 806,211 806,211 82,161 921,466 0 921,466 (115,255) ‐14.30% ‐89.81% 14.30%
514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
516300 SCH NURSE/SPEC EDUC NURSE LPN 6,357,733 6,357,733 490,743 5,008,147 0 5,008,147 1,349,586 21.23% ‐92.28% ‐21.23%
516400 PHYS/OCCUP/SPEECH THERAPIST 213,173 213,173 0 29,816 0 29,816 183,357 86.01% ‐100.00% ‐86.01%
Page 2 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% 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
517100 TEACHER SUPT SPEC/DIAG/AUDIO 942,371 942,371 56,015 749,554 0 749,554 192,817 20.46% ‐94.06% ‐20.46%
517200 ELEMENTARY COUNSELOR 9,883,535 9,883,535 799,336 8,467,337 0 8,467,337 1,416,197 14.33% ‐91.91% ‐14.33%
517300 SECONDARY COUNSELOR 12,364,933 12,498,339 1,773,407 18,451,881 0 18,451,881 (5,953,542) ‐47.63% ‐85.81% 47.63%
517400 SCHOOL PSYCHOLOGIST 5,785,820 5,785,820 316,694 3,275,558 0 3,275,558 2,510,262 43.39% ‐94.53% ‐43.39%
517600 SCHOOL SOCIAL WORKER 5,091,500 5,091,500 421,197 4,395,663 0 4,395,663 695,837 13.67% ‐91.73% ‐13.67%
517700 FAMILY SERVICES/PARENT COORD 2,182,444 2,182,444 290,462 2,845,680 0 2,845,680 (663,236) ‐30.39% ‐86.69% 30.39%
519000 OTHER MANAGEMENT PERSONNEL 2,076,450 2,353,546 212,951 2,220,242 0 2,220,242 133,303 5.66% ‐90.95% ‐5.66%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,591,368 11,889,205 691,698 7,236,977 333 7,237,309 4,651,896 39.13% ‐94.18% ‐39.13%
519900 OTHER SALARIES & COMPENSATION 1,738,628 1,792,894 7,481 67,247 0 67,247 1,725,647 96.25% ‐99.58% ‐96.25%
519910 EXTRA ACTIVITY SALARIES 45,000 61,300 4,187 4,187 0 4,187 57,113 93.17% ‐93.17% ‐93.17%
521000 STATE HEALTH INSURANCE 10,966,590 11,063,522 923,138 9,325,311 0 9,325,311 1,738,211 15.71% ‐91.66% ‐15.71%
522000 FICA 0 102 37,936 112,947 0 112,947 (112,845) ‐110242.87% 36961.13% 110242.87%
523000 TEACHERS RETIREMENT SYSTEM 12,162,587 12,204,407 868,024 8,787,452 0 8,787,452 3,416,955 28.00% ‐92.89% ‐28.00%
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 1,640,057 131,364 1,669,676 0 1,669,676 (29,619) ‐1.81% ‐91.99% 1.81%
530000 PURCHASED PROF/TECH SERVICES 4,710,269 4,541,196 192,113 2,858,662 502,205 3,360,867 1,180,330 25.99% ‐95.77% ‐37.05%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 255,000 29,500 217,375 8,875 226,250 28,750 11.27% ‐88.43% ‐14.75%
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% ‐80.10%
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 0 450,062 35,000 485,062 10,738 2.17% ‐100.00% ‐9.23%
544200 RENTAL OF EQUIPMENT & VEHICLES 4,050 50 0 21,876 0 21,876 (21,826) ‐43651.80% ‐100.00% 43651.80%
544400 OTHER RENTALS 4,500 15,500 5,540 19,987 2,968 22,955 (7,455) ‐48.10% ‐64.26% 28.95%
551900 STUD TRANSP PURCHASED‐OTH SRCE 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 3,975 975 0 0 0 0 975 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 5,900 48,299 (467) 41,076 817 41,893 6,406 13.26% ‐100.97% ‐14.95%
556100 TUITION TO OTHER GEORGIA LUAS 0 14,994 0 0 14,994 14,994 0 0.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 69,750 79,565 1,765 25,700 0 25,700 53,865 67.70% ‐97.78% ‐67.70%
559500 OTHER PURCHASED SERVICES 3,582 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 608,770 573,328 2,917 120,348 1,184 121,532 451,796 78.80% ‐99.49% ‐79.01%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 12,059 48,143 0 29,410 0 29,410 18,732 38.91% ‐100.00% ‐38.91%
561200 COMPUTER SOFTWARE 69,999 28,999 0 2,499 0 2,499 26,500 91.38% ‐100.00% ‐91.38%
561500 EXPENDABLE EQUIPMENT 3,775 16,778 0 16,558 0 16,558 220 1.31% ‐100.00% ‐1.31%
561600 EXPENDABLE COMPUTER EQUIPMENT 53,582 82,392 0 55,339 17 55,356 27,036 32.81% ‐100.00% ‐32.83%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 1,445 0 1,201 0 1,201 244 16.89% ‐100.00% ‐16.89%
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 (11,298) 20,189 150 20,339 65,551 76.32% ‐113.15% ‐76.49%
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 94,816,019 7,501,192 79,723,333 566,542 80,289,875 14,526,144 15.32% ‐92.09% ‐15.92%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 32,993 0 32,993 0 32,993 (0) 0.00% ‐100.00% 0.00%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 15,000 335,081 301,708 427,725 0 427,725 (92,644) ‐27.65% ‐9.96% 27.65%
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
517300 SECONDARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 42,564 42,564 11,398 220,562 0 220,562 (177,998) ‐418.19% ‐73.22% 418.19%
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,724,450 2,815,394 307,678 3,324,697 0 3,324,697 (509,303) ‐18.09% ‐89.07% 18.09%
519100 OTHER ADMINISTRATIVE PERSONNEL 5,736,551 5,891,777 511,125 6,209,454 0 6,209,454 (317,677) ‐5.39% ‐91.32% 5.39%
519900 OTHER SALARIES & COMPENSATION 401,957 402,876 12,464 33,768 0 33,768 369,108 91.62% ‐96.91% ‐91.62%
519910 EXTRA ACTIVITY SALARIES 134,134 169,134 169 49,086 0 49,086 120,048 70.98% ‐99.90% ‐70.98%
Page 3 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% 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 1,134,000 1,134,000 106,567 1,093,521 0 1,093,521 40,479 3.57% ‐90.60% ‐3.57%
522000 FICA 0 0 10,032 78,549 0 78,549 (78,549) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,756,392 1,771,337 215,195 2,308,126 0 2,308,126 (536,789) ‐30.30% ‐87.85% 30.30%
529000 OTHER EMPLOYEE BENEFITS 241,387 241,387 12,469 161,553 0 161,553 79,834 33.07% ‐94.83% ‐33.07%
530000 PURCHASED PROF/TECH SERVICES 1,487,678 918,026 80,486 449,755 53,332 503,087 414,939 45.20% ‐91.23% ‐51.01%
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 6,824 22,011 0 22,011 287,448 92.89% ‐97.79% ‐92.89%
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% 0.00%
553000 COMMUNICATION 5,175 3,301 1,000 1,125 0 1,125 2,176 65.92% ‐69.70% ‐65.92%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,110,000 1,299,837 613 1,209,755 0 1,209,755 90,082 6.93% ‐99.95% ‐6.93%
558000 TRAVEL ‐ EMPLOYEES 299,500 325,059 3,516 96,189 280 96,469 228,589 70.32% ‐98.92% ‐70.41%
561000 SUPPLIES 257,514 475,599 29,133 227,280 6,945 234,225 241,374 50.75% ‐93.87% ‐52.21%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 55,323 89,629 5,195 65,971 5,332 71,303 18,326 20.45% ‐94.20% ‐26.39%
561200 COMPUTER SOFTWARE 0 21,700 0 21,520 0 21,520 180 0.83% ‐100.00% ‐0.83%
561500 EXPENDABLE EQUIPMENT 673,279 633,917 17,239 348,726 22,813 371,539 262,379 41.39% ‐97.28% ‐44.99%
561600 EXPENDABLE COMPUTER EQUIPMENT 17,958 172,343 11,770 41,346 56,412 97,758 74,585 43.28% ‐93.17% ‐76.01%
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 48,802 105,963 400 80,187 4,338 84,524 21,438 20.23% ‐99.62% ‐24.33%
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 99,080 8,300 39,621 298 39,919 59,161 59.71% ‐91.62% ‐60.01%
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 18,360,155 1,653,279 16,544,598 149,749 16,694,346 1,665,808 9.07% ‐91.00% ‐9.89%
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% ‐98.62%
530000 PURCHASED PROF/TECH SERVICES 41,940 36,662 0 15,653 0 15,653 21,009 57.30% ‐100.00% ‐57.30%
544100 RENTAL OF LAND OR BUILDINGS 0 14,600 0 14,600 0 14,600 0 0.00% ‐100.00% 0.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 18,500 21,400 0 10,118 0 10,118 11,282 52.72% ‐100.00% ‐52.72%
561000 SUPPLIES 3,375 5,619 0 1,089 0 1,089 4,530 80.62% ‐100.00% ‐80.62%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 22,943 19,757 0 6,522 0 6,522 13,235 66.99% ‐100.00% ‐66.99%
581000 DUES AND FEES 9,000 10,860 0 6,290 0 6,290 4,570 42.08% ‐100.00% ‐42.08%
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 0 54,888 0 54,888 1,000,140 94.80% ‐100.00% ‐94.80%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 138,375 138,375 55,323 186,751 0 186,751 (48,377) ‐34.96% ‐60.02% 34.96%
516500 LIBRARIAN/MEDIA SPECIALIST 10,418,429 10,418,429 964,381 8,954,278 0 8,954,278 1,464,151 14.05% ‐90.74% ‐14.05%
519000 OTHER MANAGEMENT PERSONNEL 0 6,925 0 6,925 0 6,925 0 0.00% ‐100.00% 0.00%
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 1,728,000 163,550 1,711,715 0 1,711,715 16,285 0.94% ‐90.54% ‐0.94%
522000 FICA 0 0 8,925 13,086 0 13,086 (13,086) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,178,683 2,178,683 193,827 1,750,653 0 1,750,653 428,031 19.65% ‐91.10% ‐19.65%
525000 UNEMPLOYMENT COMPENSATION 938 938 0 0 0 0 938 100.00% ‐100.00% ‐100.00%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 213 213 0 213 (213) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 289,213 289,243 36,548 367,676 0 367,676 (78,432) ‐27.12% ‐87.36% 27.12%
530000 PURCHASED PROF/TECH SERVICES 353,426 288,816 12,790 240,607 5,138 245,745 43,071 14.91% ‐95.57% ‐16.69%
553000 COMMUNICATION 540 333 0 223 0 223 110 33.07% ‐100.00% ‐33.07%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 224,652 1,181 215,782 900 216,681 7,970 3.55% ‐99.47% ‐3.95%
558000 TRAVEL ‐ EMPLOYEES 12,025 12,338 308 3,961 0 3,961 8,377 67.90% ‐97.51% ‐67.90%
561000 SUPPLIES 1,182,926 344,692 2,516 275,232 1,498 276,731 67,961 19.72% ‐99.27% ‐20.15%
Page 4 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 14,269 0 11,873 398 12,271 1,998 14.01% ‐100.00% ‐16.79%
561500 EXPENDABLE EQUIPMENT 4,050 23,691 0 21,532 0 21,532 2,159 9.11% ‐100.00% ‐9.11%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 17,239 779 15,058 1,118 16,176 1,063 6.17% ‐95.48% ‐12.65%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 3,303 1,639 2,978 0 2,978 325 9.84% ‐50.38% ‐9.84%
564200 BOOKS (OTHER THAN TEXTBOOKS) 100,586 754,883 21,189 669,309 24,797 694,106 60,777 8.05% ‐97.19% ‐11.34%
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% 0.00%
EDUCATIONAL MEDIA SERVICES Total 16,806,267 16,802,873 1,463,170 14,448,067 33,849 14,481,915 2,320,958 13.81% ‐91.29% ‐14.01%
GENERAL ADMINISTRATION 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511100 SCHOOL BOARD MEMBERS SALARIES 132,480 113,480 19,308 169,925 0 169,925 (56,445) ‐49.74% ‐82.99% 49.74%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 344,500 344,500 27,083 368,587 0 368,587 (24,087) ‐6.99% ‐92.14% 6.99%
512100 DEPUTY ‐ AREA SUPERINTENDENT 2,340,519 2,243,653 377,307 4,049,798 0 4,049,798 (1,806,145) ‐80.50% ‐83.18% 80.50%
514200 SALARY OF CLERICAL STAFF 8,372,762 8,535,145 593,469 8,210,587 0 8,210,587 324,558 3.80% ‐93.05% ‐3.80%
514800 ACCOUNTANT 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 2,060,027 2,002,820 77,321 798,831 0 798,831 1,203,988 60.11% ‐96.14% ‐60.11%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,533,659 3,872,548 36,442 535,733 0 535,733 3,336,815 86.17% ‐99.06% ‐86.17%
519900 OTHER SALARIES & COMPENSATION 338,001 344,187 15,850 134,822 0 134,822 209,365 60.83% ‐95.39% ‐60.83%
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 3,919,076 229,690 2,339,835 0 2,339,835 1,579,240 40.30% ‐94.14% ‐40.30%
522000 FICA 0 0 14,738 119,178 0 119,178 (119,178) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,410,457 3,392,182 209,552 2,664,791 0 2,664,791 727,391 21.44% ‐93.82% ‐21.44%
525000 UNEMPLOYMENT COMPENSATION 500 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
527000 ON BEHALF PAYMENTS 0 0 18,769 18,769 0 18,769 (18,769) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 281 281 0 281 (281) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 502,381 500,803 20,134 356,865 0 356,865 143,938 28.74% ‐95.98% ‐28.74%
530000 PURCHASED PROF/TECH SERVICES 1,476,283 1,439,067 46,323 617,947 101,464 719,412 719,655 50.01% ‐96.78% ‐57.06%
530002 OTHER COST‐BOARD LEGAL FEES ** 23,500,000 23,500,000 0 22,742,055 0 22,742,055 757,945 3.23% ‐100.00% ‐3.23%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 243,000 443,500 0 265,478 890 266,368 177,132 39.94% ‐100.00% ‐40.14%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 3,003,000 210,902 2,503,750 262,797 2,766,547 236,453 7.87% ‐92.98% ‐16.63%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 14,350 0 4,010 0 4,010 10,340 72.06% ‐100.00% ‐72.06%
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% ‐93.34%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 44,055 18,755 0 300 0 300 18,455 98.40% ‐100.00% ‐98.40%
558000 TRAVEL ‐ EMPLOYEES 26,324 58,029 1,352 38,349 0 38,349 19,680 33.91% ‐97.67% ‐33.91%
558015 TRAVEL‐BD MEMBER, M. JOHNSON 0 0 0 0 0 0 0 NA NA NA
558016 TRAVEL‐BD MEMBER, J. MCMAHAN 0 0 0 0 0 0 0 NA NA NA
558017 TRAVEL‐BD MEMBER, M. ORSON 7,200 0 0 0 0 0 0 NA NA NA
558019 TRAVEL‐BD MEMBER, M. ERWIN 0 0 0 0 0 0 0 NA NA NA
558021 TRAVEL‐BD MEMBER, J. MORLEY 7,200 7,200 0 5,546 0 5,546 1,654 22.97% ‐100.00% ‐22.97%
558024 TRAVEL‐BD MEMBER, S. JESTER 0 0 0 0 0 0 0 NA NA NA
558025 TRAVEL‐BD MEMBER, V. TURNER 7,200 7,200 738 4,997 0 4,997 2,203 30.60% ‐89.75% ‐30.60%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 7,200 7,200 0 3,994 0 3,994 3,206 44.53% ‐100.00% ‐44.53%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 7,200 8,550 55 4,949 0 4,949 3,601 42.12% ‐99.35% ‐42.12%
558028 TRAVEL‐BD MEMBER, A. HILL 7,200 7,200 0 59 0 59 7,141 99.18% ‐100.00% ‐99.18%
558029 TRAVEL‐BD MEMBER, D. PIERCE 7,200 7,200 179 4,529 0 4,529 2,671 37.10% ‐97.51% ‐37.10%
558030 TRAVEL‐BD MEMBER, W. MCGINNISS 0 7,200 58 827 0 827 6,373 88.52% ‐99.20% ‐88.52%
558099 TRAVEL‐ANNUAL BOARD RETREAT 25,200 39,900 0 23,218 0 23,218 16,682 41.81% ‐100.00% ‐41.81%
561000 SUPPLIES 345,346 389,938 21,036 203,806 20,232 224,038 165,900 42.55% ‐94.61% ‐47.73%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 16,650 53,150 0 16,149 913 17,062 36,088 67.90% ‐100.00% ‐69.62%
561200 COMPUTER SOFTWARE 109,381 75,849 0 5,424 3,990 9,414 66,435 87.59% ‐100.00% ‐92.85%
561500 EXPENDABLE EQUIPMENT 80,050 76,496 4,346 9,518 407 9,925 66,571 87.03% ‐94.32% ‐87.56%
561600 EXPENDABLE COMPUTER EQUIPMENT 36,270 146,214 6,840 85,089 42,256 127,345 18,869 12.91% ‐95.32% ‐41.81%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 450 37,835 8,611 15,823 1,337 17,160 20,675 54.64% ‐77.24% ‐58.18%
Page 5 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
573000 PURCHASE EQUIP‐NOT BUSES/COMP 14,208 10,498 0 0 0 0 10,498 100.00% ‐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 101,076 205,598 875 122,295 55,845 178,140 27,459 13.36% ‐99.57% ‐40.52%
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
589000 OTHER EXPENDITURES 9,400,000 6,800,339 0 0 0 0 6,800,339 100.00% ‐100.00% ‐100.00%
GENERAL ADMINISTRATION Total 63,460,020 61,667,391 1,941,261 46,446,540 490,132 46,936,672 14,730,719 23.89% ‐96.85% ‐24.68%
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 1,687,362 20,075,681 0 20,075,681 (3,290,761) ‐19.61% ‐89.95% 19.61%
513100 ASSISTANT PRINCIPAL 25,962,701 25,962,701 2,193,647 24,282,964 0 24,282,964 1,679,737 6.47% ‐91.55% ‐6.47%
514000 AIDES AND PARAPROFESSIONALS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 15,033,089 15,033,089 1,346,853 14,834,830 0 14,834,830 198,260 1.32% ‐91.04% ‐1.32%
517200 ELEMENTARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 10,160 109,765 0 109,765 (109,765) 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% ‐99.80%
521000 STATE HEALTH INSURANCE 9,895,500 9,895,500 839,018 9,253,234 0 9,253,234 642,266 6.49% ‐91.52% ‐6.49%
522000 FICA 0 0 50,443 263,293 0 263,293 (263,293) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 11,899,915 11,899,915 973,564 10,996,327 0 10,996,327 903,588 7.59% ‐91.82% ‐7.59%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 516 516 0 516 (516) NA NA NA
525000 UNEMPLOYMENT COMPENSATION 13,750 13,750 0 0 0 0 13,750 100.00% ‐100.00% ‐100.00%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 1,199 1,199 0 1,199 (1,199) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,531,189 1,531,189 129,327 1,812,075 0 1,812,075 (280,886) ‐18.34% ‐91.55% 18.34%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 4,500 4,500 57 2,354 140 2,494 2,006 44.57% ‐98.74% ‐47.68%
561500 EXPENDABLE EQUIPMENT 76,500 41,500 13,651 21,871 0 21,871 19,629 47.30% ‐67.11% ‐47.30%
561600 EXPENDABLE COMPUTER EQUIPMENT 4,500 25,500 0 22,054 122 22,176 3,324 13.04% ‐100.00% ‐13.51%
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 7,245,797 81,679,761 262 81,680,023 2,242,090 2.67% ‐91.37% ‐2.67%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 287,648 287,648 23,385 292,525 0 292,525 (4,877) ‐1.70% ‐91.87% 1.70%
514800 ACCOUNTANT 3,967,540 4,301,632 263,807 3,215,373 0 3,215,373 1,086,259 25.25% ‐93.87% ‐25.25%
518100 MAINT PERSONNEL‐TRANS MECHANIC 120,130 120,130 23,005 304,898 0 304,898 (184,769) ‐153.81% ‐80.85% 153.81%
519000 OTHER MANAGEMENT PERSONNEL 1,840,916 1,840,916 214,165 2,241,281 0 2,241,281 (400,365) ‐21.75% ‐88.37% 21.75%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,230,856 1,118,347 107,724 1,237,088 0 1,237,088 (118,741) ‐10.62% ‐90.37% 10.62%
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 90,589 963,053 0 963,053 221,576 18.70% ‐92.35% ‐18.70%
522000 FICA 0 0 8,804 76,226 0 76,226 (76,226) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,537,929 1,537,929 118,025 1,348,547 0 1,348,547 189,382 12.31% ‐92.33% ‐12.31%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 3,068 27,612 0 27,612 (27,612) NA NA NA
527000 ON BEHALF PAYMENTS 22,000 22,000 25,594 25,594 0 25,594 (3,594) ‐16.34% 16.34% 16.34%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 2,180 18,958 0 18,958 (18,958) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 204,226 204,226 10,885 164,527 0 164,527 39,700 19.44% ‐94.67% ‐19.44%
530000 PURCHASED PROF/TECH SERVICES 3,422,400 5,303,548 395,512 4,234,902 531,433 4,766,336 537,212 10.13% ‐92.54% ‐20.15%
530010 PURCHASED SERVICES‐OTHER FEES 76,820 17,283 0 0 0 0 17,283 100.00% ‐100.00% ‐100.00%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 0 0 0 0 0 0 NA NA NA
534000 PROFESSIONAL LEGAL SERVICES 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) 2,066,623 2,066,623 251,926 1,891,021 0 1,891,021 175,602 8.50% ‐87.81% ‐8.50%
553000 COMMUNICATION 14,400 47,600 0 40,786 2,170 42,956 4,644 9.76% ‐100.00% ‐14.32%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 55,805 8,750 55,805 0 55,805 0 0.00% ‐84.32% 0.00%
556900 OTHER TUITION 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 124,691 129,277 3,306 20,463 12,915 33,378 95,899 74.18% ‐97.44% ‐84.17%
561000 SUPPLIES 38,480 87,100 5,349 66,345 7,719 74,064 13,036 14.97% ‐93.86% ‐23.83%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 10,000 41,780 1,371 12,537 26,767 39,304 2,476 5.93% ‐96.72% ‐69.99%
Page 6 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% 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
561200 COMPUTER SOFTWARE 418,582 113,235 0 4,500 97,600 102,100 11,135 9.83% ‐100.00% ‐96.03%
561500 EXPENDABLE EQUIPMENT 12,800 10,475 0 1,719 7,500 9,219 1,255 11.98% ‐100.00% ‐83.58%
561600 EXPENDABLE COMPUTER EQUIPMENT 1,800 62,032 309 18,351 38,516 56,867 5,165 8.33% ‐99.50% ‐70.42%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 155,330 141,392 0 30,590 0 30,590 110,802 78.37% ‐100.00% ‐78.37%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 9,458,627 149,729 42,207 147,396 100 147,496 2,233 1.49% ‐71.81% ‐1.56%
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 19,705,504 1,599,961 16,440,099 724,719 17,164,818 2,540,686 12.89% ‐91.88% ‐16.57%
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%
514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHANIC 22,714,964 22,570,092 1,696,051 19,873,050 0 19,873,050 2,697,042 11.95% ‐92.49% ‐11.95%
518600 CUSTODIAL PERSONNEL 29,550,733 29,550,733 2,046,401 24,751,084 0 24,751,084 4,799,649 16.24% ‐93.07% ‐16.24%
519000 OTHER MANAGEMENT PERSONNEL 5,963,289 6,388,663 377,307 4,463,033 0 4,463,033 1,925,631 30.14% ‐94.09% ‐30.14%
519100 OTHER ADMINISTRATIVE PERSONNEL 4,165,710 4,427,040 360,857 4,411,952 0 4,411,952 15,088 0.34% ‐91.85% ‐0.34%
519900 OTHER SALARIES & COMPENSATION 1,893,708 1,893,708 268,692 1,926,574 0 1,926,574 (32,866) ‐1.74% ‐85.81% 1.74%
519910 EXTRA ACTIVITY SALARIES 0 0 625 18,332 0 18,332 (18,332) NA NA NA
521000 STATE HEALTH INSURANCE 18,785,250 18,290,737 934,756 9,914,709 0 9,914,709 8,376,028 45.79% ‐94.89% ‐45.79%
522000 FICA 0 0 63,356 490,498 0 490,498 (490,498) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,828,052 12,416,915 451,281 5,311,679 0 5,311,679 7,105,236 57.22% ‐96.37% ‐57.22%
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 750,000 750,000 884,367 884,367 0 884,367 (134,367) ‐17.92% 17.92% 17.92%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 162,332 1,441,127 0 1,441,127 (1,441,127) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,707,418 1,707,418 75,408 1,458,734 0 1,458,734 248,684 14.56% ‐95.58% ‐14.56%
530000 PURCHASED PROF/TECH SERVICES 1,768,963 2,270,705 104,621 875,420 465,454 1,340,874 929,831 40.95% ‐95.39% ‐61.45%
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 2,869,779 10,297,055 686,970 10,984,026 782,974 6.65% ‐75.61% ‐12.49%
541001 HAZMAT/ABATEMENT 1,670,000 670,000 6,586 76,017 40,218 116,234 553,766 82.65% ‐99.02% ‐88.65%
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 1,325,208 13,237,971 4,204,105 17,442,076 677,424 3.74% ‐92.69% ‐26.94%
543001 MAINTENANCE‐BUILDING‐REGION 1 300,000 300,000 23,076 243,073 6,907 249,980 50,020 16.67% ‐92.31% ‐18.98%
543002 MAINTENANCE‐BUILDING‐REGION 2 300,000 300,000 0 252,316 0 252,316 47,684 15.89% ‐100.00% ‐15.89%
543003 MAINTENANCE‐BUILDING‐REGION 3 300,000 300,000 0 191,491 0 191,491 108,509 36.17% ‐100.00% ‐36.17%
543004 MAINTENANCE‐BUILDING‐ REGION 4 300,000 300,000 0 239,588 0 239,588 60,412 20.14% ‐100.00% ‐20.14%
543005 MAINTENANCE‐BUILDING‐REGION 5 300,000 300,000 0 171,231 0 171,231 128,769 42.92% ‐100.00% ‐42.92%
543006 MAINTENANCE‐BUILDING‐REGION 6 300,000 300,000 0 198,364 0 198,364 101,636 33.88% ‐100.00% ‐33.88%
543007 MAINTENANCE‐BUILDING‐REGION 7 300,000 300,000 0 146,042 0 146,042 153,958 51.32% ‐100.00% ‐51.32%
543008 MAINT‐SYS(ENVIRONMENTAL & ROOF 2,170,000 1,170,000 0 384,158 0 384,158 785,842 67.17% ‐100.00% ‐67.17%
543009 MAINT‐SYS‐PARTS & MAJOR WORK 25,000,000 3,937,115 60,200 2,374,648 597,663 2,972,312 964,803 24.51% ‐98.47% ‐39.69%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 3,500,000 1,250,000 0 115,491 61,870 177,361 1,072,639 85.81% ‐100.00% ‐90.76%
543011 MAINT‐LAWN EQUIPMENT 1,500,000 0 0 0 0 0 0 NA NA NA
543012 MAINT‐FLEET TRUCKS 3,500,000 1,200,000 0 133,395 0 133,395 1,066,605 88.88% ‐100.00% ‐88.88%
543013 SUPT. DEFERRED MAINTENANCE 8,000,000 9,000,000 151,522 6,655,999 1,265,435 7,921,434 1,078,566 11.98% ‐98.32% ‐26.04%
543014 MAINTENANCE‐VEHICLE 0 0 0 0 0 0 0 NA NA NA
543015 MAINTENANCE‐CONTINGENCY 0 0 0 0 0 0 0 NA NA NA
543016 MAINTENANCE‐EMERGENCY GENERATO 500,000 25,000 0 0 0 0 25,000 100.00% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 166,770 245,488 6,380 70,885 150 71,035 174,453 71.06% ‐97.40% ‐71.12%
544200 RENTAL OF EQUIPMENT & VEHICLES 2,202,500 1,852,500 230,108 1,649,126 91,951 1,741,077 111,423 6.01% ‐87.58% ‐10.98%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
Page 7 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% 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
549000 OTHER PURCHASED PROPERTY SERVI 1,433,934 3,883,934 0 2,742,053 0 2,742,053 1,141,881 29.40% ‐100.00% ‐29.40%
552000 INSURANCE (OTHR THAN EMPL BEN) 2,598,922 3,228,714 3,390 3,182,929 0 3,182,929 45,786 1.42% ‐99.90% ‐1.42%
553000 COMMUNICATION 35,820 35,620 283 3,549 581 4,130 31,490 88.40% ‐99.20% ‐90.04%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 166,935 11,890 147,575 0 147,575 19,360 11.60% ‐92.88% ‐11.60%
558000 TRAVEL ‐ EMPLOYEES 380,000 430,000 16,877 81,964 0 81,964 348,036 80.94% ‐96.08% ‐80.94%
559400 PAYMENTS TO CHARTER SCHOOLS 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 90,000 90,000 0 0 0 0 90,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 4,702,300 4,312,724 283,148 3,108,030 511,867 3,619,898 692,826 16.06% ‐93.43% ‐27.93%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 47,700 48,700 2,452 14,266 1,072 15,338 33,362 68.50% ‐94.96% ‐70.71%
561200 COMPUTER SOFTWARE 40,770 813,770 0 627,480 0 627,480 186,290 22.89% ‐100.00% ‐22.89%
561500 EXPENDABLE EQUIPMENT 3,929,500 6,892,485 657,652 5,776,463 914,288 6,690,751 201,734 2.93% ‐90.46% ‐16.19%
561600 EXPENDABLE COMPUTER EQUIPMENT 40,500 137,300 24,759 77,532 7,403 84,935 52,365 38.14% ‐81.97% ‐43.53%
562000 ENERGY / ELECTRICITY 22,500,000 22,500,000 1,530,572 18,582,651 0 18,582,651 3,917,349 17.41% ‐93.20% ‐17.41%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 126,656 1,910,567 0 1,910,567 589,433 23.58% ‐94.93% ‐23.58%
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 2,925,000 0 696,679 364,958 1,061,637 1,863,363 63.70% ‐100.00% ‐76.18%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 1,479,744 5,604 749,305 296,805 1,046,110 433,634 29.30% ‐99.62% ‐49.36%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,628,000 6,783,886 302,037 2,694,960 894,774 3,589,733 3,194,153 47.08% ‐95.55% ‐60.27%
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% ‐92.46%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 2,880,000 455,882 279,545 327,785 6,374 334,159 121,723 26.70% ‐38.68% ‐28.10%
581000 DUES AND FEES 148,500 147,500 259 36,157 38,372 74,529 72,971 49.47% ‐99.82% ‐75.49%
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 221,490,060 213,252,567 15,344,037 153,063,643 10,457,219 163,520,861 49,731,706 23.32% ‐92.80% ‐28.22%
SCHOOL SAFETY AND SECURITY 518300 SAFETY AND SECURITY PERSONNEL 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
SCHOOL SAFETY AND SECURITY Total 0 0 0 0 0 0 0 NA NA NA
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 20,995,551 2,402,628 20,921,770 587 20,922,358 73,194 0.35% ‐88.56% ‐0.35%
518100 MAINT PERSONNEL‐TRANS MECHANIC 6,352,581 6,352,581 1,098,053 18,887,690 0 18,887,690 (12,535,109) ‐197.32% ‐82.71% 197.32%
519000 OTHER MANAGEMENT PERSONNEL 1,724,068 1,897,773 123,156 2,093,981 0 2,093,981 (196,207) ‐10.34% ‐93.51% 10.34%
519100 OTHER ADMINISTRATIVE PERSONNEL 186,456 186,456 17,004 184,114 0 184,114 2,342 1.26% ‐90.88% ‐1.26%
519900 OTHER SALARIES & COMPENSATION 1,015,507 1,015,507 3,338 59,750 0 59,750 955,757 94.12% ‐99.67% ‐94.12%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 13,986,000 12,449,189 600,759 5,968,100 0 5,968,100 6,481,089 52.06% ‐95.17% ‐52.06%
522000 FICA 0 0 28,416 94,016 0 94,016 (94,016) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 6,295,608 5,586,680 121,561 1,516,759 0 1,516,759 4,069,921 72.85% ‐97.82% ‐72.85%
525000 UNEMPLOYMENT COMPENSATION 210,000 210,000 0 0 0 0 210,000 100.00% ‐100.00% ‐100.00%
527000 ON BEHALF PAYMENTS 700,000 700,000 703,955 703,955 0 703,955 (3,955) ‐0.57% 0.57% 0.57%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 64,456 74,202 0 74,202 (74,202) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 890,627 890,627 144,630 2,555,692 0 2,555,692 (1,665,065) ‐186.95% ‐83.76% 186.95%
530000 PURCHASED PROF/TECH SERVICES 1,811,630 1,564,320 6,049 171,589 28,165 199,754 1,364,566 87.23% ‐99.61% ‐89.03%
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 (15,559) (74,942) 6,416 (68,526) 1,216,258 105.97% ‐101.36% ‐106.53%
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 1,328,382 103,691 897,888 37,773 935,661 392,721 29.56% ‐92.19% ‐32.41%
553000 COMMUNICATION 167,850 168,317 450 5,901 2,855 8,755 159,562 94.80% ‐99.73% ‐96.49%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 26,550 26,550 0 10,190 0 10,190 16,360 61.62% ‐100.00% ‐61.62%
558000 TRAVEL ‐ EMPLOYEES 130,500 127,565 2,754 43,680 0 43,680 83,885 65.76% ‐97.84% ‐65.76%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 517,504 558,739 18,621 352,926 100,747 453,673 105,066 18.80% ‐96.67% ‐36.84%
Page 8 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 4,920 1,186 4,691 228 4,919 1 0.02% ‐75.88% ‐4.65%
561200 COMPUTER SOFTWARE 884,750 876,150 2,474 873,291 1 873,292 2,858 0.33% ‐99.72% ‐0.33%
561500 EXPENDABLE EQUIPMENT 5,535,404 9,161,089 1,679,347 6,971,684 2,127,531 9,099,215 61,873 0.68% ‐81.67% ‐23.90%
561600 EXPENDABLE COMPUTER EQUIPMENT 66,400 34,382 0 27,734 756 28,489 5,892 17.14% ‐100.00% ‐19.34%
562000 ENERGY / ELECTRICITY 7,290,000 10,573,626 822,473 8,017,959 2,199,420 10,217,379 356,247 3.37% ‐92.22% ‐24.17%
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 0 1,710,035 3,492,715 5,202,750 2,007,250 27.84% ‐100.00% ‐76.28%
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 0 116,711 2,524 119,235 34,965 22.67% ‐100.00% ‐24.31%
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 91,093,074 7,929,443 72,189,365 9,958,707 82,148,072 8,945,002 9.82% ‐91.30% ‐20.75%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 853,354 856,504 117,206 823,697 0 823,697 32,806 3.83% ‐86.32% ‐3.83%
511600 PROF DEVELOPMENT STIPENDS 0 0 47,750 154,763 0 154,763 (154,763) NA NA NA
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 1,558,934 1,558,934 133,661 1,572,295 0 1,572,295 (13,361) ‐0.86% ‐91.43% 0.86%
514300 RESEARCH PERSONNEL 0 0 10,318 94,365 0 94,365 (94,365) NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHANIC 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 3,278,491 3,378,225 230,985 2,897,457 0 2,897,457 480,768 14.23% ‐93.16% ‐14.23%
519100 OTHER ADMINISTRATIVE PERSONNEL 12,540,690 13,529,362 1,100,636 12,087,444 0 12,087,444 1,441,919 10.66% ‐91.86% ‐10.66%
519900 OTHER SALARIES & COMPENSATION 611,260 611,560 4,044 871,679 0 871,679 (260,118) ‐42.53% ‐99.34% 42.53%
519910 EXTRA ACTIVITY SALARIES 0 10,000 0 1,667 0 1,667 8,333 83.33% ‐100.00% ‐83.33%
521000 STATE HEALTH INSURANCE 2,614,950 2,628,450 204,724 2,177,045 0 2,177,045 451,405 17.17% ‐92.21% ‐17.17%
522000 FICA 0 0 26,267 177,729 0 177,729 (177,729) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,519,321 3,531,409 288,869 3,175,961 0 3,175,961 355,448 10.07% ‐91.82% ‐10.07%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 5,628 89,320 0 89,320 (89,320) 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 185,000 185,000 227,942 227,942 0 227,942 (42,942) ‐23.21% 23.21% 23.21%
529000 OTHER EMPLOYEE BENEFITS 557,432 559,035 28,551 428,797 0 428,797 130,238 23.30% ‐94.89% ‐23.30%
530000 PURCHASED PROF/TECH SERVICES 1,028,904 5,033,858 1,097,542 4,236,000 189,810 4,425,811 608,047 12.08% ‐78.20% ‐15.85%
530070 ADA‐PURCHASED PROF/TECH SERVIC 54,000 29,000 0 6,330 1,928 8,259 20,741 71.52% ‐100.00% ‐78.17%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 795 0 795 (795) NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 1,811,457 2,029,417 156,441 2,029,417 0 2,029,417 0 0.00% ‐92.29% 0.00%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
552000 INSURANCE (OTHR THAN EMPL BEN) 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 2,676,532 1,937,854 237,794 1,902,264 4,401 1,906,665 31,190 1.61% ‐87.73% ‐1.84%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,134 92,579 43,509 78,650 3,491 82,140 10,438 11.28% ‐53.00% ‐15.05%
558000 TRAVEL ‐ EMPLOYEES 189,000 147,373 1,340 90,217 577 90,793 56,580 38.39% ‐99.09% ‐38.78%
561000 SUPPLIES 588,190 612,696 13,546 74,465 179,105 253,571 359,125 58.61% ‐97.79% ‐87.85%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 450 9,584 0 7,545 10 7,555 2,029 21.17% ‐100.00% ‐21.28%
561200 COMPUTER SOFTWARE 586,460 385,006 0 344,542 0 344,542 40,464 10.51% ‐100.00% ‐10.51%
561500 EXPENDABLE EQUIPMENT 119,700 113,737 1,500 29,407 7,595 37,001 76,735 67.47% ‐98.68% ‐74.14%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 37,620 79,690 3,465 57,962 7,373 65,335 14,355 18.01% ‐95.65% ‐27.27%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 2,250 2,580 307 377 0 377 2,203 85.37% ‐88.11% ‐85.37%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 40,500 54,985 0 29,189 0 29,189 25,797 46.92% ‐100.00% ‐46.92%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 279,782 303,132 13,505 76,752 10,505 87,257 215,875 71.21% ‐95.54% ‐74.68%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 33,141,661 37,686,221 3,995,531 33,744,072 404,795 34,148,867 3,537,354 9.39% ‐89.40% ‐10.46%
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
Page 9 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% 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 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 53,043 1,145,358 0 1,145,358 55,672 4.64% ‐95.58% ‐4.64%
519910 EXTRA ACTIVITY SALARIES 0 30,000 0 24,888 0 24,888 5,112 17.04% ‐100.00% ‐17.04%
521000 STATE HEALTH INSURANCE 13,500 13,500 1,002 14,520 0 14,520 (1,020) ‐7.56% ‐92.58% 7.56%
522000 FICA 0 0 319 2,697 0 2,697 (2,697) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 7,963 7,963 4,321 39,707 0 39,707 (31,745) ‐398.66% ‐45.74% 398.66%
527000 ON BEHALF PAYMENTS 14,000 14,000 19,290 19,290 0 19,290 (5,290) ‐37.78% 37.78% 37.78%
529000 OTHER EMPLOYEE BENEFITS 127,888 127,888 2,744 77,285 0 77,285 50,603 39.57% ‐97.85% ‐39.57%
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 80,718 1,345,755 0 1,345,755 1,944,035 59.09% ‐97.55% ‐59.09%
SCHOOL NUTRITION PROGRAM 519900 OTHER SALARIES & COMPENSATION 0 0 0 4,500 0 4,500 (4,500) NA NA NA
527000 ON BEHALF PAYMENTS 335,000 335,000 320,128 320,128 0 320,128 14,872 4.44% ‐4.44% ‐4.44%
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 335,000 335,000 320,128 324,927 0 324,927 10,073 3.01% ‐4.44% ‐3.01%
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 2,661 478,321 0 478,321 (478,321) NA NA NA
521000 STATE HEALTH INSURANCE 13,500 13,500 673 56,982 0 56,982 (43,482) ‐322.09% ‐95.01% 322.09%
522000 FICA 0 0 52 6,690 0 6,690 (6,690) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 7,849 7,849 0 5,061 0 5,061 2,787 35.52% ‐100.00% ‐35.52%
529000 OTHER EMPLOYEE BENEFITS 1,041 1,041 1 1,843 0 1,843 (802) ‐77.05% ‐99.91% 77.05%
530500 ATHLETIC EVENT STAFF 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS Total 61,672 61,672 3,387 548,898 0 548,898 (487,226) ‐790.03% ‐94.51% 790.03%
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 0 1,550,750 0 1,550,750 6,320,544 80.30% ‐100.00% ‐80.30%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 8,341,294 7,871,294 0 1,550,750 0 1,550,750 6,320,544 80.30% ‐100.00% ‐80.30%
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 1,481,461,561 131,309,273 1,363,725,477 26,161,773 1,389,887,250 91,574,311 6.18% ‐91.14% ‐7.95%
** Gold Case Payment $22,500,000
Page 10 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% 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 8,761 235,389 0 235,389 (235,389) NA NA NA
412150 CLUB DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
412200 DONATIONS 58,039 122,682 26,548 475,708 0 475,708 (353,026) ‐287.76% ‐78.36% 287.76%
412250 FUNDRAISING/MISC. SALES 0 0 54,063 822,055 0 822,055 (822,055) NA NA NA
412300 GATE RECEIPTS 0 0 15,723 115,095 0 115,095 (115,095) NA NA NA
413100 TUITION FROM INDIVIDUALS 0 0 98,914 385,965 0 385,965 (385,965) 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 14,740 14,740 0 14,740 (9,090) ‐160.88% 160.88% 160.88%
414000 TRANSPORTATION FEES 0 0 835 30,708 0 30,708 (30,708) NA NA NA
417000 STUDENT ACTIVITIES‐CENTRALIZED 0 0 56 158,950 0 158,950 (158,950) NA NA NA
418000 COMMUNITY SERVICE ACTIVITIES 0 0 0 925 0 925 (925) NA NA NA
419100 RENTAL OF PROPERTY 0 0 0 112 0 112 (112) 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 0 964 110,024 0 110,024 (110,024) NA NA NA
419950 OTHER LOCAL REVENUES 10,355,672 11,726,285 2,495,484 31,629,480 0 31,629,480 (19,903,195) ‐169.73% ‐78.72% 169.73%
419951 10% ‐ OTHER LOCAL REVENUES 412,268 403,010 43,966 535,782 0 535,782 (132,772) ‐32.94% ‐89.09% 32.94%
LOCAL REVENUES Total 10,833,428 12,274,428 2,760,054 34,514,933 0 34,514,933 (22,240,505) ‐181.19% ‐77.51% 181.19%
INTEREST 415000 INVESTMENT INCOME 0 0 1,374 16,265 0 16,265 (16,265) NA NA NA
INTEREST Total 0 0 1,374 16,265 0 16,265 (16,265) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 13,479,840 13,599,840 783,173 15,723,816 0 15,723,816 (2,123,976) ‐15.62% ‐94.24% 15.62%
438000 OTHER GRANTS FROM GEORGIA DOE 1,648,756 9,136,117 5,097,145 7,723,676 0 7,723,676 1,412,441 15.46% ‐44.21% ‐15.46%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 15,128,596 22,735,957 5,880,319 23,447,492 0 23,447,492 (711,535) ‐3.13% ‐74.14% 3.13%
FEDERAL SOURCES 443000 CAT GRANTS ‐ DIRECT FED GOVT 0 548,976 0 526,875 0 526,875 22,101 4.03% ‐100.00% ‐4.03%
445200 OTH FED GRANTS THRU GA DOE 78,283,360 153,325,637 3,847,560 78,037,619 0 78,037,619 75,288,018 49.10% ‐97.49% ‐49.10%
445300 ALL OTHER FEDERAL GRANTS 2,941,519 3,298,074 59,367 1,808,415 0 1,808,415 1,489,659 45.17% ‐98.20% ‐45.17%
445350 CARES ACT‐ESSER 351,554,915 543,300,777 51,497,931 132,594,849 0 132,594,849 410,705,928 75.59% ‐90.52% ‐75.59%
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 55,404,858 212,967,758 0 212,967,758 488,612,857 69.64% ‐92.10% ‐69.64%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,998,766 5,468,766 43,966 2,082,656 0 2,082,656 3,386,110 61.92% ‐99.20% ‐61.92%
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 4,998,766 5,468,766 43,966 2,082,656 0 2,082,656 3,386,110 61.92% ‐99.20% ‐61.92%
TOTAL REVENUE 464,073,552 742,059,765 64,090,570 273,029,104 0 273,029,104 469,030,661 63.21% ‐91.36% ‐63.21%
INSTRUCTION 511000 TEACHERS 15,983,463 18,336,678 1,375,906 15,359,363 0 15,359,363 2,977,315 16.24% ‐92.50% ‐16.24%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 17,696 124,950 434,420 0 434,420 (416,724) ‐2354.94% 606.10% 2354.94%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 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 14,553 14,553 0 14,553 (14,553) NA NA NA
511700 EXTENDED YEAR 450,000 2,705,341 247 336,335 0 336,335 2,369,006 87.57% ‐99.99% ‐87.57%
511800 ART ‐ MUSIC ‐ PE 36,979 65,652 9,316 148,368 0 148,368 (82,716) ‐125.99% ‐85.81% 125.99%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 5,135,539 6,476,072 447,443 4,840,942 0 4,840,942 1,635,130 25.25% ‐93.09% ‐25.25%
514500 INTERPRETER 396,899 329,734 28,863 345,363 0 345,363 (15,629) ‐4.74% ‐91.25% 4.74%
516100 TECHNOLOGY SPECIALIST 181,520 181,520 15,685 156,617 0 156,617 24,903 13.72% ‐91.36% ‐13.72%
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 4,303 23,803 0 23,803 102,909 81.22% ‐96.60% ‐81.22%
517200 ELEMENTARY COUNSELOR 0 0 0 1,500 0 1,500 (1,500) NA NA NA
517300 SECONDARY COUNSELOR 0 0 0 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 3,783,114 123,310 3,853,918 0 3,853,918 (70,804) ‐1.87% ‐96.74% 1.87%
519900 OTHER SALARIES & COMPENSATION 22,451,966 69,080,855 124,084 18,982,551 0 18,982,551 50,098,303 72.52% ‐99.82% ‐72.52%
519910 EXTRA ACTIVITY SALARIES 183,923 153,023 5,364 67,796 0 67,796 85,227 55.70% ‐96.49% ‐55.70%
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 11,770,615 427,387 4,149,904 0 4,149,904 7,620,711 64.74% ‐96.37% ‐64.74%
522000 FICA 0 0 29,082 33,999 0 33,999 (33,999) NA NA NA
Page 11 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% 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 6,917,464 346,870 3,903,479 0 3,903,479 3,013,985 43.57% ‐94.99% ‐43.57%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 347 347 0 347 (347) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 85 85 0 85 (85) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,198,735 4,593,623 59,662 1,337,603 0 1,337,603 3,256,019 70.88% ‐98.70% ‐70.88%
530000 PURCHASED PROF/TECH SERVICES 36,225,844 5,881,796 274,494 1,360,033 188,161 1,548,194 4,333,603 73.68% ‐95.33% ‐76.88%
532100 CONTRACTED SERV‐TEACHERS 2,008,053 10,162,478 578,561 2,540,945 226,270 2,767,215 7,395,263 72.77% ‐94.31% ‐75.00%
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 27,307 80,059 0 80,059 (80,059) NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 2,777 36,336 0 36,336 (36,336) NA NA NA
544300 RENTAL OF COMPUTER EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 0 123,722 5,508 129,230 (129,230) NA NA NA
553000 COMMUNICATION 502,000 998,560 0 15,849 1,000 16,849 981,711 98.31% ‐100.00% ‐98.41%
553200 COMMUNICATION‐WEB SUBSCRPT/L 6,875,134 12,295,235 116,121 6,256,061 216,555 6,472,616 5,822,619 47.36% ‐99.06% ‐49.12%
556100 TUITION TO OTHER GEORGIA LUAS 0 14,994 0 0 14,994 14,994 0 0.00% ‐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 8,530 93,104 0 93,104 85,563 47.89% ‐95.23% ‐47.89%
559500 OTHER PURCHASED SERVICES 28,000 0 25,341 373,845 894 374,739 (374,739) NA NA NA
561000 SUPPLIES 14,420,463 14,653,608 2,062,982 6,834,412 2,980,663 9,815,075 4,838,533 33.02% ‐85.92% ‐53.36%
561099 SURPLUS 4,313,026 3,948,904 0 116,534 0 116,534 3,832,371 97.05% ‐100.00% ‐97.05%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 299,783 889,587 102,150 359,034 283,538 642,572 247,015 27.77% ‐88.52% ‐59.64%
561200 COMPUTER SOFTWARE 689,466 417,757 12,545 75,667 0 75,667 342,090 81.89% ‐97.00% ‐81.89%
561500 EXPENDABLE EQUIPMENT 1,745,834 8,095,826 452,502 2,445,614 1,488,505 3,934,119 4,161,706 51.41% ‐94.41% ‐69.79%
561600 EXPENDABLE COMPUTER EQUIPMEN 1,349,466 41,532,507 2,537,803 8,335,686 5,847,080 14,182,766 27,349,741 65.85% ‐93.89% ‐79.93%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 5,900 4,699,426 4,624 3,630,202 3,868 3,634,070 1,065,356 22.67% ‐99.90% ‐22.75%
564100 TEXTBOOKS ‐ PRINTED 11,352,784 33,334,610 1,890 14,032,585 0 14,032,585 19,302,025 57.90% ‐99.99% ‐57.90%
564200 BOOKS (OTHER THAN TEXTBOOKS) 423,189 6,161,799 280,739 707,118 537,645 1,244,762 4,917,037 79.80% ‐95.44% ‐88.52%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 494,768 470,792 184,852 267,396 7,051 274,447 196,345 41.71% ‐60.74% ‐43.20%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 787,738 68,630 377,031 659,269 1,036,300 (248,562) ‐31.55% ‐91.29% ‐52.14%
581000 DUES AND FEES 123,634 56,398 138,641 1,425,964 170,680 1,596,644 (1,540,246) ‐2731.03% 145.83% 2428.39%
589000 OTHER EXPENDITURES 0 0 623,184 4,487,534 25,462 4,512,996 (4,512,996) NA NA NA
INSTRUCTION Total 137,644,384 269,819,685 10,641,130 107,984,174 12,657,143 120,641,317 149,178,368 55.29% ‐96.06% ‐59.98%
PUPIL SERVICES 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 1,643 0 6,215 0 6,215 (4,573) ‐278.39% ‐100.00% 278.39%
511600 PROF DEVELOPMENT STIPENDS 0 51,960 3,500 255,500 0 255,500 (203,540) ‐391.72% ‐93.26% 391.72%
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 0 35,626 336,948 0 336,948 (336,948) NA NA NA
514200 SALARY OF CLERICAL STAFF 0 0 0 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 0 3,500 0 3,500 (3,500) NA NA NA
516300 SCH NURSE/SPEC EDUC NURSE LPN 76,504 77,510 6,946 97,762 0 97,762 (20,252) ‐26.13% ‐91.04% 26.13%
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 1,035,107 504,157 1,369,258 0 1,369,258 (334,151) ‐32.28% ‐51.29% 32.28%
517200 ELEMENTARY COUNSELOR 0 0 0 26,000 0 26,000 (26,000) NA NA NA
517300 SECONDARY COUNSELOR 0 133,406 0 165,669 0 165,669 (32,263) ‐24.18% ‐100.00% 24.18%
517400 SCHOOL PSYCHOLOGIST 0 32,583 5,656 22,156 0 22,156 10,427 32.00% ‐82.64% ‐32.00%
517600 SCHOOL SOCIAL WORKER 129,819 126,717 18,943 194,452 0 194,452 (67,735) ‐53.45% ‐85.05% 53.45%
517700 FAMILY SERVICES/PARENT COORD 1,261,977 1,423,312 73,805 863,117 0 863,117 560,195 39.36% ‐94.81% ‐39.36%
517800 GRADUATION COACH 0 0 0 0 0 0 0 NA NA NA
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 23,639 296,328 0 296,328 (280,328) ‐1752.05% 47.74% 1752.05%
519100 OTHER ADMINISTRATIVE PERSONNE 1,386,088 4,108,886 310,522 1,513,408 0 1,513,408 2,595,478 63.17% ‐92.44% ‐63.17%
519900 OTHER SALARIES & COMPENSATION 3,397,116 19,063,429 589,561 11,732,474 0 11,732,474 7,330,955 38.46% ‐96.91% ‐38.46%
Page 12 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% 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
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 2,725,736 279,259 2,551,991 0 2,551,991 173,744 6.37% ‐89.75% ‐6.37%
522000 FICA 0 0 13,007 28,502 0 28,502 (28,502) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 832,211 3,369,844 297,923 2,690,716 0 2,690,716 679,128 20.15% ‐91.16% ‐20.15%
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 40,618 555,583 0 555,583 388,635 41.16% ‐95.70% ‐41.16%
530000 PURCHASED PROF/TECH SERVICES 32,720,179 21,834,607 517,237 4,216,302 2,716,085 6,932,388 14,902,219 68.25% ‐97.63% ‐80.69%
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 19,705 84,377 6,754 91,130 12,654 12.19% ‐81.01% ‐18.70%
553200 COMMUNICATION‐WEB SUBSCRPT/L 1,582,861 2,676,904 33,116 1,004,521 105,426 1,109,947 1,566,956 58.54% ‐98.76% ‐62.47%
558000 TRAVEL ‐ EMPLOYEES 36,500 85,434 235 10,410 0 10,410 75,024 87.82% ‐99.73% ‐87.82%
559500 OTHER PURCHASED SERVICES 8,000 13,000 0 0 0 0 13,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 619,061 1,903,456 59,904 828,207 108,692 936,899 966,557 50.78% ‐96.85% ‐56.49%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 5,260 9,250 0 6,209 321 6,531 2,719 29.40% ‐100.00% ‐32.87%
561200 COMPUTER SOFTWARE 4,742 21,000 0 12,000 0 12,000 9,000 42.86% ‐100.00% ‐42.86%
561500 EXPENDABLE EQUIPMENT 72,348 694,751 29,635 138,786 89,044 227,830 466,920 67.21% ‐95.73% ‐80.02%
561600 EXPENDABLE COMPUTER EQUIPMEN 96,034 225,099 5,835 67,957 69,897 137,854 87,245 38.76% ‐97.41% ‐69.81%
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 2,482 39,729 40,960 80,689 102,774 56.02% ‐98.65% ‐78.35%
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 45,790 840 16,997 1,100 18,097 27,693 60.48% ‐98.17% ‐62.88%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 44,719,620 61,061,392 2,872,149 29,145,576 3,138,279 32,283,855 28,777,537 47.13% ‐95.30% ‐52.27%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 2,540 0 10,104 0 10,104 (7,563) ‐297.73% ‐100.00% 297.73%
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% ‐59.90%
511600 PROF DEVELOPMENT STIPENDS 0 52,450 540 24,780 0 24,780 27,670 52.76% ‐98.97% ‐52.76%
514200 SALARY OF CLERICAL STAFF 87,606 75,871 7,756 84,725 0 84,725 (8,854) ‐11.67% ‐89.78% 11.67%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 500 0 500 (500) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 368,917 343,039 29,343 362,861 0 362,861 (19,822) ‐5.78% ‐91.45% 5.78%
519100 OTHER ADMINISTRATIVE PERSONNE 145,391 138,267 94,038 734,110 0 734,110 (595,843) ‐430.94% ‐31.99% 430.94%
519900 OTHER SALARIES & COMPENSATION 0 951,181 0 139,500 0 139,500 811,681 85.33% ‐100.00% ‐85.33%
519910 EXTRA ACTIVITY SALARIES 0 0 0 1,650 0 1,650 (1,650) NA NA NA
520000 EMPLOYEE BENEFITS 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 94,770 90,450 15,820 122,839 0 122,839 (32,389) ‐35.81% ‐82.51% 35.81%
522000 FICA 0 0 1,892 11,666 0 11,666 (11,666) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 85,108 82,288 23,384 187,393 0 187,393 (105,105) ‐127.73% ‐71.58% 127.73%
529000 OTHER EMPLOYEE BENEFITS 24,495 51,554 2,018 46,362 0 46,362 5,193 10.07% ‐96.09% ‐10.07%
530000 PURCHASED PROF/TECH SERVICES 26,923,178 1,335,771 0 138,190 0 138,190 1,197,581 89.65% ‐100.00% ‐89.65%
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% 100.00%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 2,000 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 2,500 2,500 0 1,555 0 1,555 945 37.81% ‐100.00% ‐37.81%
553200 COMMUNICATION‐WEB SUBSCRPT/L 3,830 1,326,966 1,094 14,409 10,471 24,880 1,302,086 98.13% ‐99.92% ‐98.91%
558000 TRAVEL ‐ EMPLOYEES 80,557 84,577 2,728 19,069 1,664 20,732 63,845 75.49% ‐96.77% ‐77.45%
559500 OTHER PURCHASED SERVICES 26,566 33,427 7,227 13,927 2,613 16,540 16,887 50.52% ‐78.38% ‐58.34%
561000 SUPPLIES 287,024 365,272 4,047 185,976 20,945 206,921 158,351 43.35% ‐98.89% ‐49.09%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 23,053 10,383 724 1,106 352 1,457 8,926 85.96% ‐93.02% ‐89.35%
561200 COMPUTER SOFTWARE 320,231 317,781 0 4,388 0 4,388 313,394 98.62% ‐100.00% ‐98.62%
561500 EXPENDABLE EQUIPMENT 35,300 91,157 50 63,595 20,155 83,751 7,406 8.12% ‐99.94% ‐30.24%
Page 13 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
561600 EXPENDABLE COMPUTER EQUIPMEN 42,624 50,133 3,351 58,280 745 59,024 (8,891) ‐17.74% ‐93.32% 16.25%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 8,100 23,536 71 6,171 4,700 10,871 12,665 53.81% ‐99.70% ‐73.78%
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 45,648 857 19,670 600 20,270 25,378 55.59% ‐98.12% ‐56.91%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 28,655,586 5,481,792 194,940 2,257,625 62,245 2,319,869 3,161,923 57.68% ‐96.44% ‐58.82%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 65,090 0 24,340 0 24,340 40,750 62.61% ‐100.00% ‐62.61%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 73,245 0 4,080 0 4,080 69,165 94.43% ‐100.00% ‐94.43%
511600 PROF DEVELOPMENT STIPENDS 211,226 12,217,139 10,938 1,115,534 386 1,115,920 11,101,219 90.87% ‐99.91% ‐90.87%
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% ‐91.00%
519100 OTHER ADMINISTRATIVE PERSONNE 13,343,501 15,395,470 1,318,856 13,672,901 0 13,672,901 1,722,569 11.19% ‐91.43% ‐11.19%
519900 OTHER SALARIES & COMPENSATION 1,890,000 2,750,479 85,203 428,492 0 428,492 2,321,986 84.42% ‐96.90% ‐84.42%
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 3,223,930 267,158 2,617,189 0 2,617,189 606,741 18.82% ‐91.71% ‐18.82%
522000 FICA 0 0 13,449 55,157 0 55,157 (55,157) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,661,890 3,179,039 276,062 2,693,365 0 2,693,365 485,674 15.28% ‐91.32% ‐15.28%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 407,820 1,787,030 38,899 477,087 0 477,087 1,309,943 73.30% ‐97.82% ‐73.30%
530000 PURCHASED PROF/TECH SERVICES 27,851,166 6,110,410 195,250 1,298,810 260,327 1,559,137 4,551,273 74.48% ‐96.80% ‐78.74%
532100 CONTRACTED SERV‐TEACHERS 0 60,057 245 63,335 0 63,335 (3,278) ‐5.46% ‐99.59% 5.46%
536100 PER DIEM AND FEES 0 28,563 0 2,400 0 2,400 26,163 91.60% ‐100.00% ‐91.60%
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 3,700 3,700 0 3,700 9,300 71.54% ‐71.54% ‐71.54%
553200 COMMUNICATION‐WEB SUBSCRPT/L 51,649 2,782,116 0 6,817 42,078 48,895 2,733,221 98.24% ‐100.00% ‐99.75%
553400 SBITA greater than 12 months 0 15,000 0 10,875 0 10,875 4,125 27.50% ‐100.00% ‐27.50%
558000 TRAVEL ‐ EMPLOYEES 218,869 2,095,838 190,298 662,189 23,621 685,810 1,410,028 67.28% ‐90.92% ‐68.40%
559400 PAYMENTS TO CHARTER SCHOOLS 13,498 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 20,299 0 0 0 0 20,299 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 174,720 2,113,918 61,637 201,280 40,971 242,251 1,871,667 88.54% ‐97.08% ‐90.48%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 36,359 25,080 0 308 0 308 24,773 98.77% ‐100.00% ‐98.77%
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% ‐34.72%
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 7,216,790 50,277 132,404 98,582 230,986 6,985,804 96.80% ‐99.30% ‐98.17%
581000 DUES AND FEES 2,355,564 3,650,008 223,395 834,067 41,695 875,762 2,774,246 76.01% ‐93.88% ‐77.15%
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 66,782,596 2,735,366 24,586,312 507,950 25,094,262 41,688,334 62.42% ‐95.90% ‐63.18%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 0 500 0 500 (500) NA NA NA
516500 LIBRARIAN/MEDIA SPECIALIST 0 0 0 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% ‐91.29%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 0 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 0 7,146 0 7,146 67,054 90.37% ‐100.00% ‐90.37%
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 0 39,534 43,518 83,052 21,132 20.28% ‐100.00% ‐62.05%
EDUCATIONAL MEDIA SERVICES Total 2,893,575 3,199,766 0 320,702 43,518 364,220 2,835,546 88.62% ‐100.00% ‐89.98%
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 33,159 0 33,159 (33,159) NA NA NA
514200 SALARY OF CLERICAL STAFF 55,936 217,848 17,744 199,548 0 199,548 18,300 8.40% ‐91.86% ‐8.40%
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 64,137 714,733 0 714,733 (334,894) ‐88.17% ‐83.11% 88.17%
Page 14 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% 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
519100 OTHER ADMINISTRATIVE PERSONNE 2,476,153 3,514,517 152,705 2,024,369 0 2,024,369 1,490,148 42.40% ‐95.66% ‐42.40%
519900 OTHER SALARIES & COMPENSATION 1,200,000 1,622,081 0 52,000 0 52,000 1,570,081 96.79% ‐100.00% ‐96.79%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 361,696 695,314 32,835 400,384 0 400,384 294,930 42.42% ‐95.28% ‐42.42%
522000 FICA 0 0 3,565 28,953 0 28,953 (28,953) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 546,452 939,062 45,240 625,576 0 625,576 313,487 33.38% ‐95.18% ‐33.38%
529000 OTHER EMPLOYEE BENEFITS 112,944 215,402 4,966 79,737 0 79,737 135,665 62.98% ‐97.69% ‐62.98%
530000 PURCHASED PROF/TECH SERVICES (5,635,750) 882,476 60,610 351,160 27,479 378,639 503,837 57.09% ‐93.13% ‐60.21%
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% ‐91.51%
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 58,000 657 27,263 0 27,263 30,737 52.99% ‐98.87% ‐52.99%
561000 SUPPLIES 4,128,638 207,176 12,709 36,251 426 36,677 170,500 82.30% ‐93.87% ‐82.50%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 2,500 9,400 1,159 1,436 0 1,436 7,964 84.72% ‐87.67% ‐84.72%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 56,000 83,585 10,014 11,881 1,225 13,106 70,479 84.32% ‐88.02% ‐85.79%
561600 EXPENDABLE COMPUTER EQUIPMEN 95,852 265,120 2,805 32,050 480 32,530 232,590 87.73% ‐98.94% ‐87.91%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 8,000 28,000 0 8,163 0 8,163 19,837 70.85% ‐100.00% ‐70.85%
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
FEDERAL GRANT ADMINISTRATION Total 3,685,807 9,139,321 412,719 4,627,511 29,610 4,657,121 4,482,199 49.04% ‐95.48% ‐49.37%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 0 0 0 0 0 0 0 NA NA NA
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 10,500 0 10,500 (10,500) NA NA NA
514200 SALARY OF CLERICAL STAFF 52,839 100,027 7,774 144,754 0 144,754 (44,727) ‐44.72% ‐92.23% 44.72%
519000 OTHER MANAGEMENT PERSONNEL 0 62,607 13,321 49,622 0 49,622 12,984 20.74% ‐78.72% ‐20.74%
519100 OTHER ADMINISTRATIVE PERSONNE 537,900 757,325 98,639 1,114,755 0 1,114,755 (357,430) ‐47.20% ‐86.98% 47.20%
519900 OTHER SALARIES & COMPENSATION 1,700,000 2,411,172 0 323,594 0 323,594 2,087,578 86.58% ‐100.00% ‐86.58%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 81,000 144,480 18,190 212,900 0 212,900 (68,420) ‐47.36% ‐87.41% 47.36%
522000 FICA 0 0 1,677 13,947 0 13,947 (13,947) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 112,715 54,832 23,923 258,349 0 258,349 (203,517) ‐371.16% ‐56.37% 371.16%
529000 OTHER EMPLOYEE BENEFITS 62,035 125,573 1,606 35,493 0 35,493 90,080 71.74% ‐98.72% ‐71.74%
530000 PURCHASED PROF/TECH SERVICES 26,178,145 928,211 0 35,508 0 35,508 892,703 96.17% ‐100.00% ‐96.17%
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 0 3,675 75 2.00% ‐100.00% ‐2.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 275,433 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 43,491 41,391 0 3,351 1,419 4,770 36,620 88.47% ‐100.00% ‐91.90%
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% ‐91.02%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 52,376,286 51,678,003 165,130 6,430,177 1,419 6,431,596 45,246,407 87.55% ‐99.68% ‐87.56%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 2,824 0 10,511 0 10,511 (7,687) ‐272.23% ‐100.00% 272.23%
513000 PRINCIPAL 0 0 5,047 74,236 0 74,236 (74,236) NA NA NA
513100 ASSISTANT PRINCIPAL 0 0 0 86,500 0 86,500 (86,500) NA NA NA
514200 SALARY OF CLERICAL STAFF 160,791 139,079 14,294 257,884 0 257,884 (118,805) ‐85.42% ‐89.72% 85.42%
514800 ACCOUNTANT 0 0 14,301 194,490 0 194,490 (194,490) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 500 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% ‐72.98%
521000 STATE HEALTH INSURANCE 54,000 60,600 9,945 86,920 0 86,920 (26,320) ‐43.43% ‐83.59% 43.43%
522000 FICA 0 0 456 4,247 0 4,247 (4,247) NA NA NA
Page 15 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% 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 32,126 21,960 6,722 66,176 0 66,176 (44,216) ‐201.35% ‐69.39% 201.35%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 44,011 149,270 1,138 54,879 0 54,879 94,391 63.23% ‐99.24% ‐63.23%
530000 PURCHASED PROF/TECH SERVICES 26,152,645 701,148 362,033 379,033 0 379,033 322,116 45.94% ‐48.37% ‐45.94%
553000 COMMUNICATION 0 0 0 236 0 236 (236) NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561200 COMPUTER SOFTWARE 15,250 15,250 0 0 0 0 15,250 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
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 6,578,274 413,935 2,695,435 0 2,695,435 3,882,840 59.03% ‐93.71% ‐59.03%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 0 3,000 0 3,000 (3,000) NA NA NA
514800 ACCOUNTANT 0 0 10,413 96,616 0 96,616 (96,616) NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 500 0 500 (500) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 8,000 0 8,000 (8,000) NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 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 91 731 0 731 (731) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 1,195 4,200 0 4,200 (4,200) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 59 4,588 0 4,588 (4,588) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 26,102,645 1,093,395 28,419 288,950 278,970 567,920 525,475 48.06% ‐97.40% ‐73.57%
558000 TRAVEL ‐ EMPLOYEES 0 6,955 0 1,698 0 1,698 5,257 75.59% ‐100.00% ‐75.59%
561000 SUPPLIES 0 14,414 0 26 0 26 14,387 99.82% ‐100.00% ‐99.82%
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% ‐93.09%
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% ‐0.01%
SUPPORT SERVICES ‐ BUSINESS Total 26,102,645 1,365,901 40,176 622,258 278,970 901,229 464,673 34.02% ‐97.06% ‐54.44%
MAINTENANCE AND OPERATION OF PLANT SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 92,750 0 92,750 (92,750) NA NA NA
518600 CUSTODIAL PERSONNEL 0 11,950 2,267 143,841 0 143,841 (131,891) ‐1103.69% ‐81.03% 1103.69%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 16,500 0 16,500 (16,500) NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 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% ‐64.77%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 331 779 0 779 (779) NA NA NA
522000 FICA 0 0 31 3,065 0 3,065 (3,065) 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 6 164,024 0 164,024 175,608 51.71% ‐100.00% ‐51.71%
530000 PURCHASED PROF/TECH SERVICES 27,373,820 7,009,676 433,464 1,862,881 430,259 2,293,139 4,716,536 67.29% ‐93.82% ‐73.42%
541000 WATER‐SEWER & CLEANING SERVIC 50,000 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 7,945,000 0 815 14,715 0 14,715 (14,715) 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 36 1,049 0 1,049 7,441,594 99.99% ‐100.00% ‐99.99%
544100 RENTAL OF LAND OR BUILDINGS 0 42,080 0 42,080 0 42,080 0 0.00% ‐100.00% 0.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 0 1,141,050 0 0 0 0 1,141,050 100.00% ‐100.00% ‐100.00%
559400 PAYMENTS TO CHARTER SCHOOLS 0 0 0 17,000 0 17,000 (17,000) NA NA NA
561000 SUPPLIES 26,817,594 29,685,957 535 13,573 128 13,701 29,672,256 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 3,553,470 282 1,039 1,037 2,076 3,551,393 99.94% ‐99.99% ‐99.97%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 1,858,781 0 0 0 0 1,858,781 100.00% ‐100.00% ‐100.00%
Page 16 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% 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
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% ‐34.05%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 5,401,005 273,295 426,483 0 426,483 4,974,522 92.10% ‐94.94% ‐92.10%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 3,750,000 1,637,747 319,171 341,070 1,262,454 1,603,524 34,223 2.09% ‐80.51% ‐79.17%
573400 PURCHASE/LEASE EQUIPMENT‐TECH (55,995) 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 75,241,413 65,863,880 1,030,233 5,933,426 1,730,901 7,664,327 58,199,552 88.36% ‐98.44% ‐90.99%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 4,200 964,257 15,926 526,847 86,336 613,182 351,075 36.41% ‐98.35% ‐45.36%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 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 0 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% ‐62.58%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 0 428 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 0 131,224 0 131,224 144,056 52.33% ‐100.00% ‐52.33%
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% ‐54.53%
552000 INSURANCE (OTHR THAN EMPL BEN) 0 0 0 756 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% ‐90.16%
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 6,324 195,899 41,735 237,634 381,491 61.62% ‐98.98% ‐68.36%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 20,653,718 576,318 3,256,896 2,175,238 5,432,134 15,221,584 73.70% ‐97.21% ‐84.23%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 27,785,843 26,969,395 598,568 5,780,561 2,309,897 8,090,458 18,878,936 70.00% ‐97.78% ‐78.57%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 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 0 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 0 10,000 0 10,000 58,460 85.39% ‐100.00% ‐85.39%
519100 OTHER ADMINISTRATIVE PERSONNE 276,416 169,101 121,363 803,756 0 803,756 (634,655) ‐375.31% ‐28.23% 375.31%
519900 OTHER SALARIES & COMPENSATION 42,239,799 1,483,560 0 342,500 0 342,500 1,141,060 76.91% ‐100.00% ‐76.91%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 64,125 61,172 16,225 92,980 0 92,980 (31,808) ‐52.00% ‐73.48% 52.00%
522000 FICA 0 0 1,700 10,421 0 10,421 (10,421) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 55,228 48,094 25,034 162,244 0 162,244 (114,149) ‐237.34% ‐47.95% 237.34%
529000 OTHER EMPLOYEE BENEFITS 7,325 49,059 1,609 23,857 0 23,857 25,202 51.37% ‐96.72% ‐51.37%
530000 PURCHASED PROF/TECH SERVICES 26,298,445 3,430,969 4,282 410,707 27,259 437,966 2,993,003 87.23% ‐99.88% ‐88.03%
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% ‐97.37%
553200 COMMUNICATION‐WEB SUBSCRPT/L 118,200 122,400 0 90,300 0 90,300 32,100 26.23% ‐100.00% ‐26.23%
558000 TRAVEL ‐ EMPLOYEES 42,500 47,500 124 2,665 0 2,665 44,835 94.39% ‐99.74% ‐94.39%
561000 SUPPLIES 209,500 168,393 18,841 20,569 18,954 39,522 128,870 76.53% ‐88.81% ‐87.79%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 27,100 0 5,389 850 6,239 20,861 76.98% ‐100.00% ‐80.11%
561500 EXPENDABLE EQUIPMENT 95,000 79,798 11,377 11,726 1,742 13,467 66,330 83.12% ‐85.74% ‐85.31%
561600 EXPENDABLE COMPUTER EQUIPMEN 50,000 169,470 3,479 65,237 231 65,469 104,001 61.37% ‐97.95% ‐61.51%
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 5,998,210 204,034 2,062,702 49,036 2,111,737 3,886,473 64.79% ‐96.60% ‐65.61%
OTHER SUPPORT SERVICES 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 0 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
Page 17 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% 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
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 22,548 341,249 0 341,249 118,892 25.84% ‐95.10% ‐25.84%
521000 STATE HEALTH INSURANCE 0 0 1,783 12,552 0 12,552 (12,552) NA NA NA
522000 FICA 0 0 331 1,241 0 1,241 (1,241) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 1,080 0 1,080 (1,080) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 73,994 605 14,863 0 14,863 59,131 79.91% ‐99.18% ‐79.91%
530000 PURCHASED PROF/TECH SERVICES 10,000 427 0 427 0 427 0 0.00% ‐100.00% 0.00%
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 12,504 12,504 0 2,504 0 2,504 10,000 79.97% ‐100.00% ‐79.97%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 12,000 9,073 (688) 1,306 0 1,306 7,768 85.61% ‐107.58% ‐85.61%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 326,299 (3,610) 5,088 158,765 163,853 162,446 49.78% ‐101.11% ‐98.44%
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 20,969 380,309 158,765 539,074 110,849 17.06% ‐96.77% ‐41.48%
SCHOOL NUTRITION PROGRAM 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
518400 SCHOOL NUTR PROGRAM CAFETERIA 14,969,725 3,602,297 0 187,500 0 187,500 3,414,797 94.79% ‐100.00% ‐94.79%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 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% ‐80.12%
521000 STATE HEALTH INSURANCE 305,000 158,760 0 0 0 0 158,760 100.00% ‐100.00% ‐100.00%
522000 FICA 0 0 0 116 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 0 90,862 0 90,862 191,329 67.80% ‐100.00% ‐67.80%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 454,578 982 92,191 0 92,191 362,386 79.72% ‐99.78% ‐79.72%
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 21,747,913 982 1,521,510 0 1,521,510 20,226,404 93.00% ‐100.00% ‐93.00%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 1,603 0 1,603 (1,603) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 432 0 432 (432) NA NA NA
522000 FICA 0 0 0 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 430,000 699,270 46,050 680,313 8,640 688,953 10,317 1.48% ‐93.41% ‐2.71%
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% ‐1.11%
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% ‐24.17%
530400 AWARDS & PRINTING/BINDING‐ATH 20,000 34,000 13,444 28,021 1,060 29,081 4,919 14.47% ‐60.46% ‐17.59%
530500 ATHLETIC EVENT STAFF 128,000 604,300 0 604,297 0 604,297 3 0.00% ‐100.00% 0.00%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 8,000 19,100 1,980 15,694 0 15,694 3,406 17.83% ‐89.63% ‐17.83%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 45,000 38,000 1,560 16,202 0 16,202 21,798 57.36% ‐95.89% ‐57.36%
558200 PLAYOFF PAYOUT 30,000 70,000 6,657 49,576 4,233 53,810 16,190 23.13% ‐90.49% ‐29.18%
561000 SUPPLIES 126,082 39,182 2,510 28,088 3,232 31,320 7,863 20.07% ‐93.59% ‐28.31%
Page 18 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% 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
561001 FIRST AID SUPPLIES‐ATHLETICS 50,000 56,600 4,052 55,199 411 55,611 989 1.75% ‐92.84% ‐2.47%
561510 ATHLETICS UNIFORMS 350,000 618,500 33,604 386,218 229,419 615,636 2,864 0.46% ‐94.57% ‐37.56%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 350,000 716,500 157,901 647,624 59,323 706,947 9,553 1.33% ‐77.96% ‐9.61%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 175,000 18,300 0 18,278 0 18,278 22 0.12% ‐100.00% ‐0.12%
581000 DUES AND FEES 60,000 65,300 1,825 60,812 0 60,812 4,488 6.87% ‐97.21% ‐6.87%
581300 ATHLETICS‐HOTEL 40,000 57,000 829 46,165 0 46,165 10,835 19.01% ‐98.55% ‐19.01%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS Total 1,897,082 3,045,352 270,414 2,647,673 306,318 2,953,991 91,362 3.00% ‐91.12% ‐13.06%
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 1,596,203 175,789 858,699 0 858,699 737,504 46.20% ‐88.99% ‐46.20%
530001 ARCHITECT/ENGINEER 5,790,672 6,877,632 0 193,896 268,002 461,898 6,415,734 93.28% ‐100.00% ‐97.18%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 119,152,710 4,488,224 19,101,976 1,143,224 20,245,200 98,907,510 83.01% ‐96.23% ‐83.97%
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 4,664,013 20,154,571 1,411,226 21,565,797 110,675,171 83.69% ‐96.47% ‐84.76%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 891,245 881,987 43,966 535,782 0 535,782 346,205 39.25% ‐95.02% ‐39.25%
599000 OTHER USES 0 0 615,820 18,790,827 0 18,790,827 (18,790,827) 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 891,245 881,987 659,786 19,326,609 0 19,326,609 (18,444,622) ‐2091.26% ‐25.19% 2091.26%
TOTAL EXPENDITURES 775,299,990 732,504,358 24,924,544 236,477,130 22,685,277 259,162,407 473,341,951 64.62% ‐96.60% ‐67.72%
Page 19 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% 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
6/30/2024
(UNAUDITED)
1 12
% 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 12,939,081 138,292,522 0 138,292,522 290,707,478 67.76% ‐96.98% ‐67.76%
412150 CLUB DUES AND FEES 0 0 307,178 3,890,915 0 3,890,915 (3,890,915) NA NA NA
412200 DONATIONS 11,000 183,380 0 85,742 0 85,742 97,638 53.24% ‐100.00% ‐53.24%
412250 FUNDRAISING/MISC. SALES 0 0 0 5,588,468 0 5,588,468 (5,588,468) NA NA NA
419950 OTHER LOCAL REVENUES 0 0 0 433,945 0 433,945 (433,945) NA NA NA
LOCAL REVENUES Total 429,011,000 429,183,380 13,246,259 148,291,592 0 148,291,592 280,891,789 65.45% ‐96.91% ‐65.45%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 2,710,473 29,584,457 0 29,584,457 (26,784,457) ‐956.59% ‐3.20% 956.59%
INTEREST Total 2,800,000 2,800,000 2,710,473 29,584,457 0 29,584,457 (26,784,457) ‐956.59% ‐3.20% 956.59%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 50,906 1,117,376 0 1,117,376 (1,117,376) NA NA NA
438000 OTHER GRANTS FROM GEORGIA DO 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 0 0 50,906 1,117,376 0 1,117,376 (1,117,376) NA NA NA
TRANSFERS AND OTHER LOCAL 451000 ISSUANCE OF BONDS 0 0 0 0 0 0 0 NA NA NA
452000 OPER TRANSFERS FROM OTH FUND 0 0 0 178,811,066 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 0 178,811,066 0 178,811,066 (178,811,066) NA NA NA
TOTAL REVENUE 431,811,000 431,983,380 16,007,638 357,804,491 0 357,804,491 74,178,889 17.17% ‐96.29% ‐17.17%
INSTRUCTION 530000 PURCHASED PROF/TECH SERVICES 5,000 5,000 0 750 0 750 4,250 85.00% ‐100.00% ‐85.00%
561000 SUPPLIES 500 500 0 292 0 292 208 41.69% ‐100.00% ‐41.69%
561500 EXPENDABLE EQUIPMENT 0 (960,000) 58,148 674,953 301,272 976,225 (1,936,225) 201.69% ‐106.06% ‐170.31%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 331 361,889 51,848 413,737 546,263 56.90% ‐99.97% ‐62.30%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 5,500 5,500 58,479 1,037,884 353,120 1,391,004 (1,385,504) ‐25190.98% 963.26% 18770.61%
PUPIL SERVICES 519900 OTHER SALARIES & COMPENSATION 0 8,000 0 7,715 0 7,715 285 3.56% ‐100.00% ‐3.56%
529000 OTHER EMPLOYEE BENEFITS 0 0 0 332 0 332 (332) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 0 70,894 0 16,857 32 16,889 54,005 76.18% ‐100.00% ‐76.22%
553200 COMMUNICATION‐WEB SUBSCRPT/ 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 70,000 0 33,405 1 33,405 36,595 52.28% ‐100.00% ‐52.28%
561500 EXPENDABLE EQUIPMENT 0 20,000 0 210 0 210 19,790 98.95% ‐100.00% ‐98.95%
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 5,500 174,394 0 58,519 33 58,552 115,843 66.43% ‐100.00% ‐66.44%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 530000 PURCHASED PROF/TECH SERVICES 0 32,631,246 398,946 2,011,724 14,642,631 16,654,356 15,976,890 48.96% ‐98.78% ‐93.83%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 11,114,410 2,162 18,491 10,811,184 10,829,675 284,735 2.56% ‐99.98% ‐99.83%
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 44,245,656 401,108 2,030,216 25,453,815 27,484,031 16,761,625 37.88% ‐99.09% ‐95.41%
INSTRUCTIONAL STAFF TRAINING 561000 SUPPLIES 0 3,495 0 0 226 226 3,269 93.52% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 0 3,495 0 0 226 226 3,269 93.52% ‐100.00% ‐100.00%
MAINTENANCE AND OPERATION OF PLANT SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 3,708 32,420 0 32,420 (32,420) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 10,000,000 7,000,000 26,585 501,808 0 501,808 6,498,192 92.83% ‐99.62% ‐92.83%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 1,000,000 3,585 55,484 0 55,484 944,516 94.45% ‐99.64% ‐94.45%
522000 FICA 0 0 409 3,607 0 3,607 (3,607) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 1,000,000 5,993 99,445 0 99,445 900,555 90.06% ‐99.40% ‐90.06%
529000 OTHER EMPLOYEE BENEFITS 0 1,000,000 335 11,346 0 11,346 988,654 98.87% ‐99.97% ‐98.87%
530000 PURCHASED PROF/TECH SERVICES 5,294 93,813 0 6,287 15,683 21,970 71,842 76.58% ‐100.00% ‐93.30%
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% ‐95.09%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 10,588 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 10,050,882 10,998,914 40,616 754,452 32,075 786,528 10,212,386 92.85% ‐99.63% ‐93.14%
Page 21 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% 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 18,000,000 530,444 3,121,064 10,039,851 13,160,915 4,839,085 26.88% ‐97.05% ‐82.66%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 530,444 3,121,064 10,039,851 13,160,915 4,839,085 26.88% ‐97.05% ‐82.66%
OTHER SUPPORT SERVICES 519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
OTHER SUPPORT SERVICES Total 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS 589000 OTHER EXPENDITURES 0 0 1,377 3,008,110 0 3,008,110 (3,008,110) NA NA NA
ENTERPRISE OPERATIONS Total 0 0 1,377 3,008,110 0 3,008,110 (3,008,110) 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 18,241 27,862 0 27,862 4,885,100 99.43% ‐99.63% ‐99.43%
521000 STATE HEALTH INSURANCE 467,208 467,208 1,195 1,195 0 1,195 466,013 99.74% ‐99.74% ‐99.74%
522000 FICA 0 0 259 398 0 398 (398) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 3,645 5,467 0 5,467 738,008 99.26% ‐99.51% ‐99.26%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 249 420 0 420 99,257 99.58% ‐99.75% ‐99.58%
530000 PURCHASED PROF/TECH SERVICES 2,538,975 (2,638,405) 0 116,732 0 116,732 (2,755,137) 104.42% ‐100.00% ‐104.42%
530001 ARCHITECT/ENGINEER 8,318,082 35,711,364 816,637 7,531,122 10,441,990 17,973,112 17,738,252 49.67% ‐97.71% ‐78.91%
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% ‐99.76%
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 694,936,550 620,565,362 17,886,142 50,833,898 127,530,095 178,363,993 442,201,369 71.26% ‐97.12% ‐91.81%
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% ‐99.81%
573200 PURCHASE/LEASE ‐ BUSES 101,833 101,833 0 0 0 0 101,833 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH (2,339,143) 1,272,656 0 716,188 203,689 919,877 352,779 27.72% ‐100.00% ‐43.72%
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 729,323,050 693,984,646 18,726,367 59,248,171 138,175,773 197,423,944 496,560,702 71.55% ‐97.30% ‐91.46%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 83,403,442 83,403,442 0 178,763,461 0 178,763,461 (95,360,019) ‐114.34% ‐100.00% 114.34%
TRANSFERS & OTHER OUTLAYS Total 83,403,442 83,403,442 0 178,763,461 0 178,763,461 (95,360,019) ‐114.34% ‐100.00% 114.34%
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% 2.12%
DEBT SERVICE Total 5,572,080 5,572,080 0 5,810,913 0 5,810,913 (238,833) ‐4.29% ‐100.00% 4.29%
TOTAL EXPENDITURES 847,368,454 857,119,813 19,758,391 253,832,789 174,054,894 427,887,684 429,232,129 50.08% ‐97.69% ‐70.39%
Page 22 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% 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 0 296,119 0 296,119 (296,119) 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 1,628 0 1,628 60,541,763 100.00% ‐100.00% ‐100.00%
416210 SUPPL SALES ‐ BRKF‐LUNCH PROG 0 0 0 340,346 0 340,346 (340,346) NA NA NA
416220 ADULT SALES ‐ BRKF‐LUNCH PROG 0 0 0 69,338 0 69,338 (69,338) 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 8,292 1,539,542 0 1,539,542 (1,033,138) ‐204.01% ‐98.36% 204.01%
LOCAL REVENUES Total 61,049,795 61,049,795 8,292 2,246,973 0 2,246,973 58,802,822 96.32% ‐99.99% ‐96.32%
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 1,326,923 0 1,326,923 (1,326,923) NA NA NA
STATE SOURCES Total 0 0 128,380 1,326,923 0 1,326,923 (1,326,923) NA NA NA
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 2,375,836 2,375,836 0 37,089,395 0 37,089,395 (34,713,559) ‐1461.11% ‐100.00% 1461.11%
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 12,936,757 0 12,936,757 (8,689,365) ‐204.58% ‐100.00% 204.58%
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 0 442,504 0 442,504 57,496 11.50% ‐100.00% ‐11.50%
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% 70.48%
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% ‐65.22%
449000 REV ATTRIB ‐ USDA COMMODITIES 4,628,750 5,709,695 0 4,301,556 0 4,301,556 1,408,139 24.66% ‐100.00% ‐24.66%
FEDERAL SOURCES Total 11,801,978 19,494,068 0 57,155,034 0 57,155,034 (37,660,966) ‐193.19% ‐100.00% 193.19%
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 83,343,864 136,672 60,858,470 0 60,858,470 22,485,394 26.98% ‐99.84% ‐26.98%
GENERAL ADMINISTRATION 530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS 514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS Total 0 0 0 0 0 0 0 NA NA NA
SCHOOL NUTRITION PROGRAM 514200 SALARY OF CLERICAL STAFF 96,678 96,678 3,769 99,440 0 99,440 (2,761) ‐2.86% ‐96.10% 2.86%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518400 SCHOOL NUTR PROGRAM CAFETERIA 20,215,024 20,215,024 1,503,529 15,153,746 0 15,153,746 5,061,278 25.04% ‐92.56% ‐25.04%
519000 OTHER MANAGEMENT PERSONNEL 2,038,479 2,038,479 150,644 1,607,987 0 1,607,987 430,492 21.12% ‐92.61% ‐21.12%
Page 23 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(UNAUDITED)
1 12
% 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
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 10,972,969 439,277 4,192,576 0 4,192,576 6,780,393 61.79% ‐96.00% ‐61.79%
522000 FICA 0 0 13,646 33,634 0 33,634 (33,634) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,332,477 4,332,477 118,572 1,153,142 0 1,153,142 3,179,335 73.38% ‐97.26% ‐73.38%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 108,844 843,992 0 843,992 (843,992) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 36,533 44,832 0 44,832 (44,832) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 579,437 579,437 71,428 1,054,797 0 1,054,797 (475,360) ‐82.04% ‐87.67% 82.04%
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 0 95,627 199,373 67.58% ‐100.00% ‐67.58%
543200 REPAIR & MAINT SERVICE‐TECH 108,161 108,161 0 105,749 2,362 108,111 50 0.05% ‐100.00% ‐2.23%
544100 RENTAL OF LAND OR BUILDINGS 300,000 300,000 0 236,841 53,622 290,463 9,537 3.18% ‐100.00% ‐21.05%
544200 RENTAL OF EQUIPMENT & VEHICLES 55,000 99,000 0 16,268 18,018 34,287 64,713 65.37% ‐100.00% ‐83.57%
558000 TRAVEL ‐ EMPLOYEES 150,000 150,000 47 9,285 0 9,285 140,715 93.81% ‐99.97% ‐93.81%
559500 OTHER PURCHASED SERVICES 300,400 300,400 0 82,489 0 82,489 217,911 72.54% ‐100.00% ‐72.54%
561000 SUPPLIES 3,580,446 3,580,446 27,997 2,450,782 417,420 2,868,203 712,244 19.89% ‐99.22% ‐31.55%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,000 0 385 0 385 4,615 92.30% ‐100.00% ‐92.30%
561500 EXPENDABLE EQUIPMENT 290,409 290,409 2,933 146,050 19,933 165,982 124,427 42.85% ‐98.99% ‐49.71%
561600 EXPENDABLE COMPUTER EQUIPMEN 125,000 475,000 352,674 466,356 0 466,356 8,644 1.82% ‐25.75% ‐1.82%
563000 PURCHASED FOOD 25,150,230 31,411,375 2,191,852 22,868,752 2,097,517 24,966,270 6,445,106 20.52% ‐93.02% ‐27.20%
563500 FOOD ACQUISITIONS ‐ USDA 4,628,750 5,709,695 0 5,336,000 325,402 5,661,401 48,294 0.85% ‐100.00% ‐6.54%
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 29,040 60,119 1,116,857 1,176,976 73,024 5.84% ‐97.68% ‐95.19%
581000 DUES AND FEES 25,000 25,000 0 700 0 700 24,300 97.20% ‐100.00% ‐97.20%
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 83,343,864 5,050,786 56,059,549 4,051,131 60,110,680 23,233,184 27.88% ‐93.94% ‐32.74%
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 83,343,864 5,050,786 56,059,549 4,051,131 60,110,680 23,233,184 27.88% ‐93.94% ‐32.74%
Page 24 of 24