DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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 919,668,398 919,668,398 0 0 0 0 919,668,398 100.00% ‐100.00% ‐100.00%
411210 OTHER SALES TAXES 6,500,000 6,500,000 0 0 0 0 6,500,000 100.00% ‐100.00% ‐100.00%
411900 OTHER TAXES 3,000,000 3,000,000 0 0 0 0 3,000,000 100.00% ‐100.00% ‐100.00%
411910 TITLE AD VALOREM TAX (TAVT) 33,600,000 33,600,000 0 0 0 0 33,600,000 100.00% ‐100.00% ‐100.00%
412200 DONATIONS 0 40,026 0 0 0 0 40,026 100.00% ‐100.00% ‐100.00%
413100 TUITION FROM INDIVIDUALS 0 0 0 0 0 0 0 NA NA NA
414000 TRANSPORTATION FEES 775,000 775,000 0 0 0 0 775,000 100.00% ‐100.00% ‐100.00%
419200 CONTRIBUTIONS‐PRIVATE SOURCES 0 0 0 0 0 0 0 NA NA NA
419400 TEXTBOOK SALES 0 0 0 0 0 0 0 NA NA NA
419500 SERVICES PROVIDED OTHER LUAS 0 0 0 0 0 0 0 NA NA NA
419900 FED INDIRECT COST REIMBURSEMNT 5,000,000 5,000,000 0 0 0 0 5,000,000 100.00% ‐100.00% ‐100.00%
419950 OTHER LOCAL REVENUES 1,795,000 1,795,000 0 0 0 0 1,795,000 100.00% ‐100.00% ‐100.00%
419955 REVENUE CLEARING ACCT 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 970,338,398 970,378,424 0 0 0 0 970,378,424 100.00% ‐100.00% ‐100.00%
INTEREST 415000 INVESTMENT INCOME 15,000,000 15,000,000 2,000,987 2,000,987 0 2,000,987 12,999,013 86.66% ‐86.66% 60.08%
INTEREST Total 15,000,000 15,000,000 2,000,987 2,000,987 0 2,000,987 12,999,013 86.66% ‐86.66% 60.08%
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 669,730,614 669,730,614 17,557,767 17,557,767 0 17,557,767 652,172,847 97.38% ‐97.38% ‐68.54%
431220 QBE ALLOTMENT (OPER COSTS) 39,838,074 39,838,074 3,319,944 3,319,944 0 3,319,944 36,518,130 91.67% ‐91.67% 0.00%
431240 QBE CONTRA ACCT‐AUSTERITY REDN 0 0 0 0 0 0 0 NA NA NA
431250 TOTAL STATE CATEGORICAL GRANTS 17,951,797 17,951,797 1,220,599 1,220,599 0 1,220,599 16,731,198 93.20% ‐93.20% ‐18.41%
431400 QBE CONTRA ACCOUNT (DEBIT) (183,008,042) (183,008,042) (15,250,793) (15,250,793) 0 (15,250,793) (167,757,249) 91.67% ‐91.67% 0.00%
438000 OTHER GRANTS FROM GEORGIA DOE 6,552,300 6,822,300 995,744 995,744 0 995,744 5,826,556 85.40% ‐85.40% 75.15%
439120 ON BEHALF PAYMENTS ‐ TRS 188,000 188,000 0 0 0 0 188,000 100.00% ‐100.00% ‐100.00%
439130 ON BEHALF PAYMENTS ‐ PSERS 1,917,413 1,917,413 0 0 0 0 1,917,413 100.00% ‐100.00% ‐100.00%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 553,170,156 553,440,156 7,843,261 7,843,261 0 7,843,261 545,596,895 98.58% ‐98.58% ‐82.99%
FEDERAL SOURCES 445350 CARES ACT‐ESSER 0 0 0 0 0 0 0 NA NA NA
FEDERAL SOURCES 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
453000 SALE/COMP ‐ FIXED ASSETS LOSS 0 0 0 0 0 0 0 NA NA NA
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
459951 SCHOOL RESTITUTION 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 1,538,508,554 1,538,818,580 9,844,248 9,844,248 0 9,844,248 1,528,974,332 99.36% ‐92.32% ‐92.32%
INSTRUCTION 511000 TEACHERS 447,341,203 447,321,203 280,318 280,318 0 280,318 447,040,885 99.94% ‐99.94% ‐99.25%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 1,885,000 1,885,000 26,432 26,432 0 26,432 1,858,568 98.60% ‐98.60% ‐83.17%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 930,672 930,672 0 0 0 0 930,672 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 0 35,000 0 0 0 0 35,000 100.00% ‐100.00% ‐100.00%
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
511800 ART ‐ MUSIC ‐ PE 44,328,950 44,328,950 23,842 23,842 0 23,842 44,305,108 99.95% ‐99.95% ‐99.35%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 24,984,097 24,984,097 10,391 10,391 0 10,391 24,973,706 99.96% ‐99.96% ‐99.50%
514200 SALARY OF CLERICAL STAFF 9,227,324 9,227,324 0 0 0 0 9,227,324 100.00% ‐100.00% ‐100.00%
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
516100 TECHNOLOGY SPECIALIST 83,317 83,317 0 0 0 0 83,317 100.00% ‐100.00% ‐100.00%
516300 SCH NURSE/SPEC EDUC NURSE LPN 5,946,826 5,946,826 0 0 0 0 5,946,826 100.00% ‐100.00% ‐100.00%
516400 PHYS/OCCUP/SPEECH THERAPIST 9,558,768 9,558,768 20,734 20,734 0 20,734 9,538,034 99.78% ‐99.78% ‐97.40%
516500 LIBRARIAN/MEDIA SPECIALIST 81,751 81,751 0 0 0 0 81,751 100.00% ‐100.00% ‐100.00%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 84,421 84,421 0 0 0 0 84,421 100.00% ‐100.00% ‐100.00%
517200 ELEMENTARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
517300 SECONDARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER 4,332,467 4,332,467 0 0 0 0 4,332,467 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 93,905 93,905 0 0 0 0 93,905 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNEL 7,354,915 7,354,915 0 0 0 0 7,354,915 100.00% ‐100.00% ‐100.00%
Page 1 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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 (12,107,184) (12,039,684) 1,105 1,105 0 1,105 (12,040,789) 100.01% ‐100.01% ‐100.11%
519910 EXTRA ACTIVITY SALARIES 101,793 101,793 0 0 0 0 101,793 100.00% ‐100.00% ‐100.00%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 116,478,935 116,478,935 32,213 32,213 0 32,213 116,446,722 99.97% ‐99.97% ‐99.67%
522000 FICA 0 0 3,252 3,252 0 3,252 (3,252) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 110,337,447 110,337,447 79,499 79,499 0 79,499 110,257,948 99.93% ‐99.93% ‐99.14%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 8,500,000 8,500,000 0 0 0 0 8,500,000 100.00% ‐100.00% ‐100.00%
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 0 502 502 0 502 (502) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 19,831,709 19,831,709 5,583 5,583 0 5,583 19,826,126 99.97% ‐99.97% ‐99.66%
530000 PURCHASED PROF/TECH SERVICES 4,223,439 3,570,181 21,150 21,150 69,087 90,237 3,479,943 97.47% ‐99.41% ‐92.89%
530010 PURCHASED SERVICES‐OTHER FEES 1,530,558 1,567,058 0 0 64,022 64,022 1,503,036 95.91% ‐100.00% ‐100.00%
530070 ADA‐PURCHASED PROF/TECH SERVIC 0 0 0 0 0 0 0 NA NA NA
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 1,097,700 1,099,595 678,957 678,957 1,753,275 2,432,231 (1,332,636) ‐121.19% ‐38.25% 640.95%
544100 RENTAL OF LAND OR BUILDINGS 36,200 36,200 0 0 0 0 36,200 100.00% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 85,863 85,863 828 828 0 828 85,035 99.04% ‐99.04% ‐88.43%
553000 COMMUNICATION 43,850 39,218 0 0 0 0 39,218 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,530,380 1,602,004 17,474 17,474 40,497 57,971 1,544,032 96.38% ‐98.91% ‐86.91%
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 823,050 1,005,770 5,040 5,040 517 5,557 1,000,213 99.45% ‐99.50% ‐93.99%
559300 PAYMENTS FOR PASS THRU FUNDS 1,399,654 1,399,654 73,387 73,387 0 73,387 1,326,267 94.76% ‐94.76% ‐37.08%
559400 PAYMENTS TO CHARTER SCHOOLS 62,568,382 62,568,382 5,701,503 5,701,503 0 5,701,503 56,866,879 90.89% ‐90.89% 9.35%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 2,700,569 7,292,510 96,782 96,782 302,340 399,122 6,893,388 94.53% ‐98.67% ‐84.07%
561070 ADA Supplies 22,500 22,500 0 0 0 0 22,500 100.00% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 140,962 187,496 758 758 10,075 10,833 176,663 94.22% ‐99.60% ‐95.15%
561200 COMPUTER SOFTWARE 7,869,442 8,471,413 1,732,133 1,732,133 1,544,144 3,276,277 5,195,136 61.33% ‐79.55% 145.36%
561500 EXPENDABLE EQUIPMENT 661,268 2,415,009 18,541 18,541 408,829 427,370 1,987,639 82.30% ‐99.23% ‐90.79%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 745,400 740,267 2,354 2,354 56,223 58,577 681,690 92.09% ‐99.68% ‐96.18%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564000 DIGITAL/ELECTRONIC TEXTBOOKS 713,172 702,285 0 0 480 480 701,805 99.93% ‐100.00% ‐100.00%
564100 TEXTBOOKS ‐ PRINTED 5,486,524 5,548,991 0 0 3,577,848 3,577,848 1,971,143 35.52% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 55,650 78,596 23 23 12,946 12,970 65,626 83.50% ‐99.97% ‐99.64%
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 1,878,340 1,868,461 0 0 800 800 1,867,661 99.96% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 20,000 20,000 0 0 0 0 20,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 845,712 885,452 0 0 450 450 885,002 99.95% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 1,064,370 1,064,370 0 0 0 0 1,064,370 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 894,919,301 901,730,089 8,832,801 8,832,801 7,841,532 16,674,333 885,055,756 98.15% ‐99.02% ‐88.25%
PUPIL SERVICES 511000 TEACHERS 35,590 35,590 0 0 0 0 35,590 100.00% ‐100.00% ‐100.00%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 0 60 60 0 60 (60) NA NA NA
514200 SALARY OF CLERICAL STAFF 2,499,351 2,499,351 185,163 185,163 0 185,163 2,314,189 92.59% ‐92.59% ‐11.10%
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
514600 ATHLETICS PERSONNEL 1,399,391 1,322,410 107,459 107,459 0 107,459 1,214,951 91.87% ‐91.87% ‐2.49%
514800 ACCOUNTANT 90,180 90,180 0 0 0 0 90,180 100.00% ‐100.00% ‐100.00%
516300 SCH NURSE/SPEC EDUC NURSE LPN 515,244 515,244 11,712 11,712 0 11,712 503,532 97.73% ‐97.73% ‐72.72%
516400 PHYS/OCCUP/SPEECH THERAPIST 120,347 120,347 0 0 0 0 120,347 100.00% ‐100.00% ‐100.00%
Page 2 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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 729,228 729,228 0 0 0 0 729,228 100.00% ‐100.00% ‐100.00%
517200 ELEMENTARY COUNSELOR 9,369,450 9,369,450 13,797 13,797 0 13,797 9,355,653 99.85% ‐99.85% ‐98.23%
517300 SECONDARY COUNSELOR 12,636,767 12,806,767 29,445 29,445 0 29,445 12,777,322 99.77% ‐99.77% ‐97.24%
517400 SCHOOL PSYCHOLOGIST 4,020,317 4,020,317 19,634 19,634 0 19,634 4,000,683 99.51% ‐99.51% ‐94.14%
517600 SCHOOL SOCIAL WORKER 852,973 852,973 76,676 76,676 0 76,676 776,297 91.01% ‐91.01% 7.87%
517700 FAMILY SERVICES/PARENT COORD 2,810,779 2,810,779 140,271 140,271 0 140,271 2,670,508 95.01% ‐95.01% ‐40.11%
519000 OTHER MANAGEMENT PERSONNEL 2,534,393 2,534,393 227,598 227,598 0 227,598 2,306,795 91.02% ‐91.02% 7.76%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,008,380 3,008,380 101,694 101,694 333 102,026 2,906,354 96.61% ‐96.62% ‐59.44%
519900 OTHER SALARIES & COMPENSATION 18,978,708 10,918,708 522 522 0 522 10,918,186 100.00% ‐100.00% ‐99.94%
519910 EXTRA ACTIVITY SALARIES 60,000 60,000 0 0 0 0 60,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 7,650,200 7,681,200 141,125 141,125 0 141,125 7,540,075 98.16% ‐98.16% ‐77.95%
522000 FICA 0 0 13,173 13,173 0 13,173 (13,173) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 8,342,807 8,374,807 169,436 169,436 0 169,436 8,205,372 97.98% ‐97.98% ‐75.72%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,082,732 1,089,732 13,028 13,028 0 13,028 1,076,703 98.80% ‐98.80% ‐85.65%
530000 PURCHASED PROF/TECH SERVICES 678,440 1,380,540 25,006 25,006 53,822 78,829 1,301,711 94.29% ‐98.19% ‐78.26%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 0 7,000 7,000 1,875 8,875 (8,875) NA NA NA
533000 CONTRACTED SERV‐NURSING 0 0 0 0 0 0 0 NA NA NA
534000 PROFESSIONAL LEGAL SERVICES 175,000 157,500 0 0 0 0 157,500 100.00% ‐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 250,800 250,800 0 0 18,735 18,735 232,065 92.53% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 4,000 4,000 0 0 0 0 4,000 100.00% ‐100.00% ‐100.00%
544400 OTHER RENTALS 10,500 10,500 0 0 2,968 2,968 7,532 71.73% ‐100.00% ‐100.00%
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 13,000 12,500 0 0 0 0 12,500 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 4,202 269 269 817 1,086 3,116 74.16% ‐93.60% ‐23.18%
556100 TUITION TO OTHER GEORGIA LUAS 0 0 0 0 11,738 11,738 (11,738) NA NA NA
558000 TRAVEL ‐ EMPLOYEES 138,900 151,100 76 76 0 76 151,024 99.95% ‐99.95% ‐99.40%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 593,730 724,730 284 284 900 1,184 723,546 99.84% ‐99.96% ‐99.53%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 3,600 17,100 0 0 0 0 17,100 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 15,000 13,500 0 0 0 0 13,500 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 10,000 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 102,825 102,743 0 0 17 17 102,725 99.98% ‐100.00% ‐100.00%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 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
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 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 10,800 21,456 0 0 150 150 21,306 99.30% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 553,679 552,179 0 0 0 0 552,179 100.00% ‐100.00% ‐100.00%
PUPIL SERVICES Total 79,297,110 72,252,704 1,283,427 1,283,427 91,355 1,374,782 70,877,922 98.10% ‐98.22% ‐78.68%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 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
511600 PROF DEVELOPMENT STIPENDS 71,000 90,000 0 0 0 0 90,000 100.00% ‐100.00% ‐100.00%
512100 DEPUTY ‐ AREA SUPERINTENDENT 844,277 844,277 0 0 0 0 844,277 100.00% ‐100.00% ‐100.00%
514200 SALARY OF CLERICAL STAFF 206,466 206,466 1,917 1,917 0 1,917 204,548 99.07% ‐99.07% ‐88.86%
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 116,890 116,890 0 0 0 0 116,890 100.00% ‐100.00% ‐100.00%
517700 FAMILY SERVICES/PARENT COORD 0 0 4,546 4,546 0 4,546 (4,546) NA NA NA
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,255,991 2,255,991 294,831 294,831 0 294,831 1,961,160 86.93% ‐86.93% 56.83%
519100 OTHER ADMINISTRATIVE PERSONNEL 6,451,700 6,451,700 323,854 323,854 0 323,854 6,127,845 94.98% ‐94.98% ‐39.76%
519900 OTHER SALARIES & COMPENSATION 3,863,487 3,863,487 1,940 1,940 0 1,940 3,861,547 99.95% ‐99.95% ‐99.40%
519910 EXTRA ACTIVITY SALARIES 25,080 25,080 0 0 0 0 25,080 100.00% ‐100.00% ‐100.00%
Page 3 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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 1,268,750 1,268,750 101,862 101,862 0 101,862 1,166,888 91.97% ‐91.97% ‐3.66%
522000 FICA 0 0 8,930 8,930 0 8,930 (8,930) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,814,698 1,814,698 124,653 124,653 0 124,653 1,690,045 93.13% ‐93.13% ‐17.57%
529000 OTHER EMPLOYEE BENEFITS 237,388 237,388 11,373 11,373 0 11,373 226,015 95.21% ‐95.21% ‐42.51%
530000 PURCHASED PROF/TECH SERVICES 1,290,337 1,416,012 81,312 81,312 (20,614) 60,697 1,355,314 95.71% ‐94.26% ‐31.09%
530003 OTHER COST‐PROFESSIONAL TECH 108,000 108,000 0 0 0 0 108,000 100.00% ‐100.00% ‐100.00%
530056 PURCHASED SERVICES‐TEMPORARY 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 270,000 270,000 0 0 0 0 270,000 100.00% ‐100.00% ‐100.00%
544101 PORTABLES 0 0 0 0 0 0 0 NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 1,200 1,200 0 0 0 0 1,200 100.00% ‐100.00% ‐100.00%
544400 OTHER RENTALS 500 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
553000 COMMUNICATION 7,249 7,249 0 0 0 0 7,249 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,916,000 1,900,000 0 0 0 0 1,900,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 285,849 355,789 705 705 280 985 354,804 99.72% ‐99.80% ‐97.62%
561000 SUPPLIES 522,806 626,687 8,970 8,970 6,205 15,174 611,513 97.58% ‐98.57% ‐82.82%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 249,706 254,706 3,584 3,584 5,584 9,168 245,538 96.40% ‐98.59% ‐83.11%
561200 COMPUTER SOFTWARE 200,000 200,000 0 0 0 0 200,000 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 56,347 128,422 1,200 1,200 20,353 21,553 106,869 83.22% ‐99.07% ‐88.79%
561600 EXPENDABLE COMPUTER EQUIPMENT 144,950 150,850 30,672 30,672 25,740 56,412 94,438 62.60% ‐79.67% 143.99%
562000 ENERGY / ELECTRICITY 500 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 198,112 203,012 0 0 7,098 7,098 195,915 96.50% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 104,400 104,400 0 0 0 0 104,400 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 79,938 87,388 0 0 298 298 87,090 99.66% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 538,679 513,679 0 0 0 0 513,679 100.00% ‐100.00% ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 23,130,297 23,503,119 1,000,348 1,000,348 44,944 1,045,292 22,457,827 95.55% ‐95.74% ‐48.93%
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 11,500 12,850 0 0 0 0 12,850 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 105,416 105,416 0 0 0 0 105,416 100.00% ‐100.00% ‐100.00%
519910 EXTRA ACTIVITY SALARIES 0 15,000 0 0 0 0 15,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 0 40,050 0 0 0 0 40,050 100.00% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 500 551,250 0 0 0 0 551,250 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 0 19,800 0 0 0 0 19,800 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 9,360 3,510 0 0 0 0 3,510 100.00% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 3,420 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 1,000 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 79,800 71,945 0 0 0 0 71,945 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 10,800 47,400 0 0 0 0 47,400 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 538,679 538,679 0 0 0 0 538,679 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 760,475 1,405,899 0 0 0 0 1,405,899 100.00% ‐100.00% ‐100.00%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 174,315 174,315 12,635 12,635 0 12,635 161,680 92.75% ‐92.75% ‐13.02%
516500 LIBRARIAN/MEDIA SPECIALIST 10,405,182 10,405,182 23,148 23,148 0 23,148 10,382,033 99.78% ‐99.78% ‐97.33%
519000 OTHER MANAGEMENT PERSONNEL 0 8,393 0 0 0 0 8,393 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 725,190 725,617 0 0 0 0 725,617 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,870,500 1,870,500 5,910 5,910 0 5,910 1,864,590 99.68% ‐99.68% ‐96.21%
522000 FICA 0 0 494 494 0 494 (494) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,198,420 2,198,420 7,205 7,205 0 7,205 2,191,215 99.67% ‐99.67% ‐96.07%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 280,357 280,394 641 641 0 641 279,752 99.77% ‐99.77% ‐97.25%
530000 PURCHASED PROF/TECH SERVICES 374,414 567,651 0 0 5,138 5,138 562,513 99.09% ‐100.00% ‐100.00%
553000 COMMUNICATION 594 998 0 0 0 0 998 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 374,246 499 499 401 900 373,346 99.76% ‐99.87% ‐98.40%
558000 TRAVEL ‐ EMPLOYEES 5,272 11,105 0 0 0 0 11,105 100.00% ‐100.00% ‐100.00%
Page 4 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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
561000 SUPPLIES 11,610 450,073 4,723 4,723 1,106 5,829 444,245 98.70% ‐98.95% ‐87.41%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 22,294 0 0 398 398 21,896 98.21% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 4,050 37,764 0 0 0 0 37,764 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 25,894 0 0 4,531 4,531 21,363 82.50% ‐100.00% ‐100.00%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 4,003 0 0 0 0 4,003 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 110,463 955,845 0 0 24,084 24,084 931,761 97.48% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 43,560 21,560 0 0 0 0 21,560 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 2,178 2,439 0 0 0 0 2,439 100.00% ‐100.00% ‐100.00%
EDUCATIONAL MEDIA SERVICES Total 16,206,104 18,136,692 55,256 55,256 35,657 90,913 18,045,779 99.50% ‐99.70% ‐96.34%
GENERAL ADMINISTRATION 511000 TEACHERS 159,405 159,405 0 0 0 0 159,405 100.00% ‐100.00% ‐100.00%
511100 SCHOOL BOARD MEMBERS SALARIES 163,800 163,800 17,733 17,733 0 17,733 146,067 89.17% ‐89.17% 29.91%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 343,000 343,000 27,083 27,083 0 27,083 315,917 92.10% ‐92.10% ‐5.25%
512100 DEPUTY ‐ AREA SUPERINTENDENT 4,777,363 4,777,363 373,504 373,504 0 373,504 4,403,859 92.18% ‐92.18% ‐6.18%
514200 SALARY OF CLERICAL STAFF 8,374,679 8,374,679 423,111 423,111 0 423,111 7,951,569 94.95% ‐94.95% ‐39.37%
514800 ACCOUNTANT 202,160 202,160 0 0 0 0 202,160 100.00% ‐100.00% ‐100.00%
517700 FAMILY SERVICES/PARENT COORD 201,720 201,720 0 0 0 0 201,720 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 3,312,353 3,312,353 93,971 93,971 0 93,971 3,218,382 97.16% ‐97.16% ‐65.96%
519100 OTHER ADMINISTRATIVE PERSONNEL 4,621,465 4,621,465 37,108 37,108 0 37,108 4,584,357 99.20% ‐99.20% ‐90.36%
519900 OTHER SALARIES & COMPENSATION 1,703,483 1,703,483 17,669 17,669 0 17,669 1,685,814 98.96% ‐98.96% ‐87.55%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 4,719,025 4,719,025 137,785 137,785 0 137,785 4,581,240 97.08% ‐97.08% ‐64.96%
522000 FICA 0 0 14,947 14,947 0 14,947 (14,947) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,580,710 4,580,710 187,102 187,102 0 187,102 4,393,609 95.92% ‐95.92% ‐50.99%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
527000 ON BEHALF PAYMENTS 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 278 278 0 278 (278) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 592,738 592,738 13,456 13,456 0 13,456 579,282 97.73% ‐97.73% ‐72.76%
530000 PURCHASED PROF/TECH SERVICES 1,615,254 1,761,714 71,786 71,786 42,216 114,002 1,647,712 93.53% ‐95.93% ‐51.10%
530002 OTHER COST‐BOARD LEGAL FEES 23,500,000 23,500,000 0 0 0 0 23,500,000 100.00% ‐100.00% ‐100.00%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 336,000 336,500 30,214 30,214 50,637 80,851 255,649 75.97% ‐91.02% 7.75%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 3,000,000 0 0 32,878 32,878 2,967,122 98.90% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 8,000 8,000 0 0 7,516 7,516 484 6.05% ‐100.00% ‐100.00%
552000 INSURANCE (OTHR THAN EMPL BEN) 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 5,806 5,756 0 0 0 0 5,756 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 14,000 12,900 0 0 0 0 12,900 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 57,850 87,850 588 588 0 588 87,262 99.33% ‐99.33% ‐91.97%
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 0 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 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558024 TRAVEL‐BD MEMBER, S. JESTER 0 0 0 0 0 0 0 NA NA NA
558025 TRAVEL‐BD MEMBER, V. TURNER 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558028 TRAVEL‐BD MEMBER, A. HILL 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558029 TRAVEL‐BD MEMBER, D. PIERCE 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558030 TRAVEL‐BD MEMBER, W. MCGINNISS 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558099 TRAVEL‐ANNUAL BOARD RETREAT 25,956 28,756 0 0 0 0 28,756 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 423,750 712,361 3,136 3,136 54,541 57,677 654,683 91.90% ‐99.56% ‐94.72%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 26,150 27,050 0 0 502 502 26,548 98.14% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 77,000 77,000 0 0 3,990 3,990 73,010 94.82% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 139,200 137,650 0 0 407 407 137,243 99.70% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 188,920 187,020 42,256 42,256 0 42,256 144,764 77.41% ‐77.41% 171.13%
561670 ADA Expendable Computer Equip 15,000 15,000 0 0 0 0 15,000 100.00% ‐100.00% ‐100.00%
Page 5 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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
564200 BOOKS (OTHER THAN TEXTBOOKS) 20,500 20,500 0 0 1,337 1,337 19,163 93.48% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,750 6,750 0 0 0 0 6,750 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 20,400 20,400 0 0 5,197 5,197 15,203 74.53% ‐100.00% ‐100.00%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 301,557 306,057 212,760 212,760 1,850 214,610 91,447 29.88% ‐30.48% 734.20%
588000 FEDERAL INDIRECT COST CHARGES 20,000 20,000 0 0 0 0 20,000 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 626,200 272,700 0 0 0 0 272,700 100.00% ‐100.00% ‐100.00%
GENERAL ADMINISTRATION Total 64,236,194 64,351,865 1,704,487 1,704,487 201,071 1,905,557 62,446,307 97.04% ‐97.35% ‐68.22%
SCHOOL ADMINISTRATION 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
513000 PRINCIPAL 16,967,556 16,967,556 1,629,812 1,629,812 0 1,629,812 15,337,744 90.39% ‐90.39% 15.27%
513100 ASSISTANT PRINCIPAL 26,251,436 26,251,436 62,052 62,052 0 62,052 26,189,384 99.76% ‐99.76% ‐97.16%
514000 AIDES AND PARAPROFESSIONALS 33,206 33,206 0 0 0 0 33,206 100.00% ‐100.00% ‐100.00%
514200 SALARY OF CLERICAL STAFF 5,830,731 5,830,731 630,426 630,426 0 630,426 5,200,306 89.19% ‐89.19% 29.75%
517200 ELEMENTARY COUNSELOR 81,829 81,829 0 0 0 0 81,829 100.00% ‐100.00% ‐100.00%
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 101,436 101,436 10,473 10,473 0 10,473 90,963 89.67% ‐89.67% 23.90%
519900 OTHER SALARIES & COMPENSATION 3,305,133 3,305,133 0 0 0 0 3,305,133 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 7,235,500 7,235,500 314,606 314,606 0 314,606 6,920,894 95.65% ‐95.65% ‐47.82%
522000 FICA 0 0 32,746 32,746 0 32,746 (32,746) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 10,232,623 10,232,623 426,262 426,262 0 426,262 9,806,361 95.83% ‐95.83% ‐50.01%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 1,105 1,105 0 1,105 (1,105) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,305,201 1,305,201 37,216 37,216 0 37,216 1,267,986 97.15% ‐97.15% ‐65.78%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 4,500 0 0 70 70 4,430 98.44% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 45,000 40,500 0 0 0 0 40,500 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 20,000 18,000 0 0 0 0 18,000 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 538,679 538,679 0 0 0 0 538,679 100.00% ‐100.00% ‐100.00%
SCHOOL ADMINISTRATION Total 71,948,331 71,946,331 3,144,698 3,144,698 70 3,144,768 68,801,563 95.63% ‐95.63% ‐47.55%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 280,863 280,863 31,662 31,662 0 31,662 249,201 88.73% ‐88.73% 35.28%
514800 ACCOUNTANT 3,925,120 3,925,120 283,096 283,096 0 283,096 3,642,025 92.79% ‐92.79% ‐13.45%
518100 MAINT PERSONNEL‐TRANS MECHANIC 0 0 29,308 29,308 0 29,308 (29,308) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,701,696 2,701,696 241,393 241,393 0 241,393 2,460,304 91.07% ‐91.07% 7.22%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,201,167 1,201,167 116,253 116,253 0 116,253 1,084,914 90.32% ‐90.32% 16.14%
519900 OTHER SALARIES & COMPENSATION 566,192 566,192 0 0 0 0 566,192 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,602,250 1,602,250 94,945 94,945 0 94,945 1,507,305 94.07% ‐94.07% ‐28.89%
522000 FICA 0 0 9,814 9,814 0 9,814 (9,814) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,684,582 1,684,582 130,407 130,407 0 130,407 1,554,175 92.26% ‐92.26% ‐7.11%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 3,449 3,449 0 3,449 (3,449) NA NA NA
527000 ON BEHALF PAYMENTS 22,000 22,000 0 0 0 0 22,000 100.00% ‐100.00% ‐100.00%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 2,256 2,256 0 2,256 (2,256) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 214,989 214,989 11,038 11,038 0 11,038 203,951 94.87% ‐94.87% ‐38.39%
530000 PURCHASED PROF/TECH SERVICES 3,806,306 3,806,306 18,055 18,055 512,621 530,676 3,275,630 86.06% ‐99.53% ‐94.31%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 17,252 17,252 (17,252) NA NA NA
530200 EMT AMBULANCE SERVICE‐ATHLETIC 180,000 180,000 0 0 0 0 180,000 100.00% ‐100.00% ‐100.00%
534000 PROFESSIONAL LEGAL SERVICES 224,000 224,000 0 0 0 0 224,000 100.00% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
552000 INSURANCE (OTHR THAN EMPL BEN) 2,046,587 2,046,587 418 418 0 418 2,046,169 99.98% ‐99.98% ‐99.75%
553000 COMMUNICATION 70,772 70,772 670 670 4,505 5,175 65,597 92.69% ‐99.05% ‐88.64%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 682,735 682,735 0 0 17,500 17,500 665,235 97.44% ‐100.00% ‐100.00%
556900 OTHER TUITION 16,500 16,500 0 0 0 0 16,500 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 118,875 118,875 607 607 0 607 118,268 99.49% ‐99.49% ‐93.87%
561000 SUPPLIES 784,502 770,452 4,797 4,797 5,345 10,142 760,309 98.68% ‐99.38% ‐92.53%
Page 6 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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 28,350 28,350 26,254 26,254 1,434 27,688 662 2.33% ‐7.39% 1011.28%
561200 COMPUTER SOFTWARE 332,412 328,412 995 995 97,600 98,595 229,817 69.98% ‐99.70% ‐96.36%
561500 EXPENDABLE EQUIPMENT 47,900 51,900 0 0 7,500 7,500 44,400 85.55% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 12,100 12,100 1,990 1,990 35,189 37,179 (25,079) ‐207.27% ‐83.55% 97.34%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 19,500 18,055 0 0 0 0 18,055 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 14,050 0 0 0 0 14,050 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 280,941 280,941 0 0 1,975 1,975 278,966 99.30% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 538,679 538,679 0 0 0 0 538,679 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ BUSINESS Total 21,389,018 21,387,573 1,007,407 1,007,407 700,923 1,708,330 19,679,243 92.01% ‐95.29% ‐43.48%
MAINTENANCE AND OPERATION OF PLANT SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 97,257 97,257 0 0 0 0 97,257 100.00% ‐100.00% ‐100.00%
514800 ACCOUNTANT 60,770 60,770 0 0 0 0 60,770 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS MECHANIC 24,626,580 24,626,580 1,420,880 1,420,880 0 1,420,880 23,205,700 94.23% ‐94.23% ‐30.76%
518600 CUSTODIAL PERSONNEL 27,030,338 27,030,338 2,173,242 2,173,242 0 2,173,242 24,857,096 91.96% ‐91.96% ‐3.52%
519000 OTHER MANAGEMENT PERSONNEL 4,814,783 4,814,783 399,278 399,278 0 399,278 4,415,506 91.71% ‐91.71% ‐0.49%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,176,336 11,176,336 37,637 37,637 0 37,637 11,138,698 99.66% ‐99.66% ‐95.96%
519900 OTHER SALARIES & COMPENSATION 4,992,530 4,992,530 72,290 72,290 0 72,290 4,920,240 98.55% ‐98.55% ‐82.62%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 19,875,150 19,875,150 775,748 775,748 0 775,748 19,099,402 96.10% ‐96.10% ‐53.16%
522000 FICA 0 0 61,514 61,514 0 61,514 (61,514) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,714,506 12,714,506 339,634 339,634 0 339,634 12,374,872 97.33% ‐97.33% ‐67.95%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
527000 ON BEHALF PAYMENTS 750,000 750,000 0 0 0 0 750,000 100.00% ‐100.00% ‐100.00%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 172,396 172,396 0 172,396 (172,396) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,622,951 1,622,951 52,173 52,173 0 52,173 1,570,777 96.79% ‐96.79% ‐61.42%
530000 PURCHASED PROF/TECH SERVICES 2,817,450 2,817,450 653 653 625,309 625,962 2,191,488 77.78% ‐99.98% ‐99.72%
530001 ARCHITECT/ENGINEER 0 0 0 0 0 0 0 NA NA NA
530011 OTHER COST/CONTRACTS(WATER FOG 750,000 750,000 0 0 0 0 750,000 100.00% ‐100.00% ‐100.00%
530012 OTHER COST‐ FIRE LIFE SAFETY 3,500,000 3,500,000 0 0 0 0 3,500,000 100.00% ‐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 6,585,000 6,568,600 871,173 871,173 5,661,133 6,532,305 36,295 0.55% ‐86.74% 59.15%
541001 HAZMAT/ABATEMENT 2,000,000 2,000,000 0 0 95,014 95,014 1,904,987 95.25% ‐100.00% ‐100.00%
541002 WASTE DISPOSAL(SANITATION) 1,900,000 1,900,000 0 0 0 0 1,900,000 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 13,645,500 13,635,500 496,030 496,030 13,378,095 13,874,126 (238,626) ‐1.75% ‐96.36% ‐56.35%
543001 MAINTENANCE‐BUILDING‐REGION 1 500,000 500,000 0 0 6,907 6,907 493,093 98.62% ‐100.00% ‐100.00%
543002 MAINTENANCE‐BUILDING‐REGION 2 500,000 500,000 0 0 12,470 12,470 487,530 97.51% ‐100.00% ‐100.00%
543003 MAINTENANCE‐BUILDING‐REGION 3 500,000 500,000 0 0 82,236 82,236 417,764 83.55% ‐100.00% ‐100.00%
543004 MAINTENANCE‐BUILDING‐ REGION 4 500,000 500,000 0 0 118,034 118,034 381,966 76.39% ‐100.00% ‐100.00%
543005 MAINTENANCE‐BUILDING‐REGION 5 500,000 500,000 0 0 0 0 500,000 100.00% ‐100.00% ‐100.00%
543006 MAINTENANCE‐BUILDING‐REGION 6 500,000 500,000 0 0 0 0 500,000 100.00% ‐100.00% ‐100.00%
543007 MAINTENANCE‐BUILDING‐REGION 7 500,000 500,000 0 0 0 0 500,000 100.00% ‐100.00% ‐100.00%
543008 MAINT‐SYS(ENVIRONMENTAL & ROOF 2,500,000 2,500,000 0 0 500,000 500,000 2,000,000 80.00% ‐100.00% ‐100.00%
543009 MAINT‐SYS‐PARTS & MAJOR WORK 26,365,343 26,365,343 5,792 5,792 589,156 594,948 25,770,395 97.74% ‐99.98% ‐99.74%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 4,000,000 4,000,000 221,925 221,925 2,061,870 2,283,795 1,716,205 42.91% ‐94.45% ‐33.42%
543011 MAINT‐LAWN EQUIPMENT 2,500,000 2,500,000 0 0 0 0 2,500,000 100.00% ‐100.00% ‐100.00%
543012 MAINT‐FLEET TRUCKS 4,000,000 4,000,000 0 0 0 0 4,000,000 100.00% ‐100.00% ‐100.00%
543013 SUPT. DEFERRED MAINTENANCE 20,000,000 20,000,000 2,094,089 2,094,089 5,282,943 7,377,033 12,622,967 63.11% ‐89.53% 25.65%
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 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00% ‐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 183,447 183,447 0 0 18,170 18,170 165,277 90.10% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 3,722,750 3,722,750 245,960 245,960 91,783 337,743 3,385,007 90.93% ‐93.39% ‐20.72%
Page 7 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
549000 OTHER PURCHASED PROPERTY SERVI 0 0 0 0 0 0 0 NA NA NA
552000 INSURANCE (OTHR THAN EMPL BEN) 4,290,000 4,290,000 3,335,010 3,335,010 0 3,335,010 954,990 22.26% ‐22.26% 832.87%
553000 COMMUNICATION 172,293 172,293 0 0 581 581 171,712 99.66% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 16,400 0 0 16,400 16,400 0 0.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 454,770 474,770 0 0 0 0 474,770 100.00% ‐100.00% ‐100.00%
559400 PAYMENTS TO CHARTER SCHOOLS 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 4,031,070 4,031,070 110,059 110,059 670,922 780,981 3,250,089 80.63% ‐97.27% ‐67.24%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 474,930 474,930 0 0 1,072 1,072 473,858 99.77% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 44,847 44,847 0 0 0 0 44,847 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 6,113,571 6,113,571 18,141 18,141 872,976 891,117 5,222,454 85.42% ‐99.70% ‐96.44%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 10,000 0 0 8,581 8,581 1,419 14.19% ‐100.00% ‐100.00%
562000 ENERGY / ELECTRICITY 22,500,000 22,500,000 1,790,764 1,790,764 18,404,236 20,195,000 2,305,000 10.24% ‐92.04% ‐4.49%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 240,008 240,008 1,959,992 2,200,000 300,000 12.00% ‐90.40% 15.20%
562003 ENERGY‐REFUNDS/REBATES 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 9,000 9,000 0 0 0 0 9,000 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 67,000 67,000 21,058 21,058 343,901 364,958 (297,958) ‐444.71% ‐68.57% 277.15%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 0 7,245 7,245 289,559 296,805 (296,805) NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 9,616,738 9,586,738 56,625 56,625 1,727,805 1,784,430 7,802,307 81.39% ‐99.41% ‐92.91%
573001 SMALL EQUIPMENT(HAND TOOLS ETC 750,000 750,000 0 0 0 0 750,000 100.00% ‐100.00% ‐100.00%
573002 EQUIPMENT‐PLAYGROUND MAINT‐REP 0 0 0 0 0 0 0 NA NA NA
573400 PURCHASE/LEASE EQUIPMENT‐TECH 2,957,126 2,957,126 0 0 6,374 6,374 2,950,752 99.78% ‐100.00% ‐100.00%
581000 DUES AND FEES 193,185 203,185 0 0 38,372 38,372 164,813 81.11% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 538,679 538,679 0 0 0 0 538,679 100.00% ‐100.00% ‐100.00%
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 261,443,899 261,443,899 15,019,326 15,019,326 52,863,891 67,883,216 193,560,683 74.04% ‐94.26% ‐31.06%
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 150,747 150,747 0 0 0 0 150,747 100.00% ‐100.00% ‐100.00%
518000 BUS DRIVERS 22,028,386 22,028,386 (258) (258) 308 51 22,028,335 100.00% ‐100.00% ‐100.01%
518100 MAINT PERSONNEL‐TRANS MECHANIC 7,684,719 7,684,719 547,173 547,173 0 547,173 7,137,546 92.88% ‐92.88% ‐14.56%
519000 OTHER MANAGEMENT PERSONNEL 1,534,909 1,534,909 131,148 131,148 0 131,148 1,403,761 91.46% ‐91.46% 2.53%
519100 OTHER ADMINISTRATIVE PERSONNEL 139,939 139,939 17,449 17,449 0 17,449 122,490 87.53% ‐87.53% 49.63%
519900 OTHER SALARIES & COMPENSATION 2,627,948 2,627,948 175 175 0 175 2,627,773 99.99% ‐99.99% ‐99.92%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 14,481,875 14,481,875 102,850 102,850 0 102,850 14,379,025 99.29% ‐99.29% ‐91.48%
522000 FICA 0 0 11,844 11,844 0 11,844 (11,844) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 6,489,585 6,489,585 121,623 121,623 0 121,623 6,367,962 98.13% ‐98.13% ‐77.51%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
527000 ON BEHALF PAYMENTS 700,000 700,000 0 0 0 0 700,000 100.00% ‐100.00% ‐100.00%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 2,198 2,198 0 2,198 (2,198) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 830,099 830,099 12,180 12,180 0 12,180 817,918 98.53% ‐98.53% ‐82.39%
530000 PURCHASED PROF/TECH SERVICES 1,593,000 1,593,000 0 0 28,165 28,165 1,564,835 98.23% ‐100.00% ‐100.00%
530010 PURCHASED SERVICES‐OTHER FEES 36,000 36,000 0 0 0 0 36,000 100.00% ‐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 2,766,000 2,766,000 0 0 6,416 6,416 2,759,584 99.77% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
551900 STUD TRANSP PURCHASED‐OTH SRCE 1,478,000 1,478,000 7,985 7,985 18,366 26,351 1,451,649 98.22% ‐99.46% ‐93.52%
553000 COMMUNICATION 315,600 315,600 272 272 5,558 5,830 309,770 98.15% ‐99.91% ‐98.97%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 81,350 81,350 0 0 0 0 81,350 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 142,200 142,200 623 623 0 623 141,577 99.56% ‐99.56% ‐94.74%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
Page 8 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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
561000 SUPPLIES 530,224 530,224 18,949 18,949 59,596 78,546 451,679 85.19% ‐96.43% ‐57.11%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 8,000 0 0 228 228 7,772 97.15% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 950,000 942,000 0 0 1 1 941,999 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 6,557,122 6,557,122 727,197 727,197 1,389,802 2,116,999 4,440,123 67.71% ‐88.91% 33.08%
561600 EXPENDABLE COMPUTER EQUIPMENT 148,200 148,200 0 0 756 756 147,444 99.49% ‐100.00% ‐100.00%
562000 ENERGY / ELECTRICITY 10,000,500 10,000,500 13,751 13,751 2,188,669 2,202,420 7,798,080 77.98% ‐99.86% ‐98.35%
562008 ENERGY‐FIELD TRIP GENERIC 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 5,775,000 5,775,000 111,360 111,360 3,381,355 3,492,715 2,282,285 39.52% ‐98.07% ‐76.86%
573200 PURCHASE/LEASE ‐ BUSES 6,730,790 6,730,790 0 0 1,958,990 1,958,990 4,771,800 70.90% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 1,160,000 1,160,000 0 0 0 0 1,160,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 150,300 150,300 527 527 1,973 2,500 147,800 98.34% ‐99.65% ‐95.79%
589000 OTHER EXPENDITURES 538,679 538,679 0 0 0 0 538,679 100.00% ‐100.00% ‐100.00%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 95,646,171 95,646,171 1,827,046 1,827,046 9,040,183 10,867,229 84,778,942 88.64% ‐98.09% ‐77.08%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 169,202 169,202 0 169,202 (169,202) 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 1,778,670 1,778,670 131,971 131,971 0 131,971 1,646,699 92.58% ‐92.58% ‐10.96%
514300 RESEARCH PERSONNEL 0 0 11,008 11,008 0 11,008 (11,008) NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHANIC 221,491 221,491 0 0 0 0 221,491 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 3,943,143 3,943,143 240,694 240,694 0 240,694 3,702,449 93.90% ‐93.90% ‐26.75%
519100 OTHER ADMINISTRATIVE PERSONNEL 13,769,027 13,769,027 1,249,989 1,249,989 0 1,249,989 12,519,038 90.92% ‐90.92% 8.94%
519900 OTHER SALARIES & COMPENSATION 1,342,165 1,342,165 0 0 0 0 1,342,165 100.00% ‐100.00% ‐100.00%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 3,395,089 3,395,089 207,544 207,544 0 207,544 3,187,545 93.89% ‐93.89% ‐26.64%
522000 FICA 0 0 35,275 35,275 0 35,275 (35,275) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,091,630 4,091,630 318,122 318,122 0 318,122 3,773,508 92.23% ‐92.23% ‐6.70%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 4,183 4,183 0 4,183 (4,183) NA NA NA
525000 UNEMPLOYMENT COMPENSATION 20,000 20,000 0 0 0 0 20,000 100.00% ‐100.00% ‐100.00%
527000 ON BEHALF PAYMENTS 185,000 185,000 0 0 0 0 185,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 523,482 523,482 24,961 24,961 0 24,961 498,521 95.23% ‐95.23% ‐42.78%
530000 PURCHASED PROF/TECH SERVICES 10,817,349 10,807,849 700,560 700,560 1,564,567 2,265,127 8,542,722 79.04% ‐93.52% ‐22.22%
530070 ADA‐PURCHASED PROF/TECH SERVIC 0 0 0 0 1,928 1,928 (1,928) NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 0 1,000 699 699 0 699 301 30.10% ‐30.10% 738.80%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 15,000 15,000 0 0 0 0 15,000 100.00% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
552000 INSURANCE (OTHR THAN EMPL BEN) 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 2,471,984 2,509,734 90,515 90,515 512,980 603,494 1,906,240 75.95% ‐96.39% ‐56.72%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 30,500 30,500 0 0 3,491 3,491 27,009 88.55% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 324,139 372,639 843 843 577 1,420 371,220 99.62% ‐99.77% ‐97.29%
561000 SUPPLIES 620,637 661,416 4,660 4,660 191,347 196,007 465,409 70.37% ‐99.30% ‐91.55%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 49,500 49,500 0 0 10 10 49,490 99.98% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 149,250 149,250 620 620 4,546 5,166 144,084 96.54% ‐99.58% ‐95.02%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 68,250 80,400 10,601 10,601 4,096 14,697 65,703 81.72% ‐86.81% 58.22%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 3,800 3,720 0 0 0 0 3,720 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 60,000 60,000 0 0 0 0 60,000 100.00% ‐100.00% ‐100.00%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 71,700 70,200 0 0 10,505 10,505 59,695 85.04% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 43,951,806 44,080,905 3,201,446 3,201,446 2,294,046 5,495,492 38,585,414 87.53% ‐92.74% ‐12.85%
OTHER SUPPORT SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
Page 9 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
517700 FAMILY SERVICES/PARENT COORD 88,230 88,230 10,042 10,042 0 10,042 78,188 88.62% ‐88.62% 36.58%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 712,279 712,279 20,406 20,406 0 20,406 691,873 97.14% ‐97.14% ‐65.62%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 14,500 14,500 2,339 2,339 0 2,339 12,161 83.87% ‐83.87% 93.60%
522000 FICA 0 0 434 434 0 434 (434) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 18,334 18,334 3,715 3,715 0 3,715 14,619 79.74% ‐79.74% 143.13%
527000 ON BEHALF PAYMENTS 14,000 14,000 0 0 0 0 14,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 53,211 53,211 326 326 0 326 52,885 99.39% ‐99.39% ‐92.65%
530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 53,460 53,460 0 0 0 0 53,460 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 538,679 538,679 0 0 0 0 538,679 100.00% ‐100.00% ‐100.00%
OTHER SUPPORT SERVICES Total 1,492,693 1,492,693 37,262 37,262 0 37,262 1,455,431 97.50% ‐97.50% ‐70.04%
SCHOOL NUTRITION PROGRAM 519900 OTHER SALARIES & COMPENSATION 16,273 16,273 0 0 0 0 16,273 100.00% ‐100.00% ‐100.00%
527000 ON BEHALF PAYMENTS 335,000 335,000 0 0 0 0 335,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
SCHOOL NUTRITION PROGRAM Total 351,273 351,273 0 0 0 0 351,273 100.00% ‐100.00% ‐100.00%
ENTERPRISE OPERATIONS 518100 MAINT PERSONNEL‐TRANS MECHANIC 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 0 0 0 0 0 NA NA NA
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
530500 ATHLETIC EVENT STAFF 1,502,100 1,502,100 0 0 0 0 1,502,100 100.00% ‐100.00% ‐100.00%
ENTERPRISE OPERATIONS Total 1,502,100 1,502,100 0 0 0 0 1,502,100 100.00% ‐100.00% ‐100.00%
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 26,854,843 26,854,843 21,000,000 21,000,000 0 21,000,000 5,854,843 21.80% ‐21.80% 838.38%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 26,854,843 26,854,843 21,000,000 21,000,000 0 21,000,000 5,854,843 21.80% ‐21.80% 838.38%
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 1,603,129,615 1,606,086,155 58,113,503 58,113,503 73,113,670 131,227,173 1,474,858,982 91.83% ‐96.38% ‐56.58%
Page 10 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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 9,201 9,201 0 9,201 (9,201) NA NA NA
412150 CLUB DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
412200 DONATIONS 0 99,319 3,455 3,455 0 3,455 95,864 96.52% ‐96.52% ‐58.25%
412250 FUNDRAISING/MISC. SALES 0 0 25,113 25,113 0 25,113 (25,113) NA NA NA
412300 GATE RECEIPTS 0 0 26,773 26,773 0 26,773 (26,773) NA NA NA
413100 TUITION FROM INDIVIDUALS 0 0 14,908 14,908 0 14,908 (14,908) NA NA NA
413200 TUITION ‐ OTHER GEORGIA LUAS 0 0 0 0 0 0 0 NA NA NA
413500 SUMMER SCHOOL TUITION 0 0 480 480 0 480 (480) NA NA NA
414000 TRANSPORTATION FEES 0 0 1,342 1,342 0 1,342 (1,342) NA NA NA
417000 STUDENT ACTIVITIES‐CENTRALIZED 0 0 5,145 5,145 0 5,145 (5,145) NA NA NA
418000 COMMUNITY SERVICE ACTIVITIES 0 0 0 0 0 0 0 NA NA NA
419100 RENTAL OF PROPERTY 0 0 0 0 0 0 0 NA NA NA
419200 CONTRIBUTIONS‐PRIVATE SOURCES 0 0 0 0 0 0 0 NA NA NA
419850 STUDENT SUPPLY FEES 0 0 0 0 0 0 0 NA NA NA
419950 OTHER LOCAL REVENUES 0 5,215,207 26,692 26,692 0 26,692 5,188,515 99.49% ‐99.49% ‐93.86%
419951 10% ‐ OTHER LOCAL REVENUES 0 0 330 330 0 330 (330) NA NA NA
LOCAL REVENUES Total 0 5,314,526 113,438 113,438 0 113,438 5,201,087 97.87% ‐97.87% ‐74.39%
INTEREST 415000 INVESTMENT INCOME 0 0 1,421 1,421 0 1,421 (1,421) NA NA NA
INTEREST Total 0 0 1,421 1,421 0 1,421 (1,421) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 0 1,032,820 0 0 0 0 1,032,820 100.00% ‐100.00% ‐100.00%
438000 OTHER GRANTS FROM GEORGIA DOE 6,660,000 6,660,000 357,419 357,419 0 357,419 6,302,581 94.63% ‐94.63% ‐35.60%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 6,660,000 7,692,820 357,419 357,419 0 357,419 7,335,401 95.35% ‐95.35% ‐44.25%
FEDERAL SOURCES 443000 CAT GRANTS ‐ DIRECT FED GOVT 0 0 0 0 0 0 0 NA NA NA
445200 OTH FED GRANTS THRU GA DOE 0 105,130,278 0 0 0 0 105,130,278 100.00% ‐100.00% ‐100.00%
445300 ALL OTHER FEDERAL GRANTS 0 9,500 427,293 427,293 0 427,293 (417,793) ‐4397.82% 4397.82% 53873.79%
445350 CARES ACT‐ESSER 347,122,928 538,868,790 0 0 0 0 538,868,790 100.00% ‐100.00% ‐100.00%
449950 REV ‐ FED SRCES NOT CLASSIFIED 30,000 804,183 0 0 0 0 804,183 100.00% ‐100.00% ‐100.00%
FEDERAL SOURCES Total 347,152,928 644,812,751 427,293 427,293 0 427,293 644,385,458 99.93% ‐99.93% ‐99.20%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,424,000 4,676,221 1,000,330 1,000,330 0 1,000,330 3,675,892 78.61% ‐78.61% 156.70%
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 4,424,000 4,676,221 1,000,330 1,000,330 0 1,000,330 3,675,892 78.61% ‐78.61% 156.70%
TOTAL REVENUE 358,236,928 662,496,318 1,899,900 1,899,900 0 1,899,900 660,596,418 99.71% ‐99.71% ‐96.56%
INSTRUCTION 511000 TEACHERS 0 4,879,521 153,488 153,488 0 153,488 4,726,033 96.85% ‐96.85% ‐62.25%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 10,340 250,051 250,051 0 250,051 (239,711) ‐2318.29% 2318.29% 28919.43%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 33,322 0 0 0 0 33,322 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 153,500 0 0 0 0 0 0 NA NA NA
511700 EXTENDED YEAR 0 2,163,341 3,071 3,071 0 3,071 2,160,270 99.86% ‐99.86% ‐98.30%
511800 ART ‐ MUSIC ‐ PE 0 0 103 103 0 103 (103) NA NA NA
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 769,541 56 56 0 56 769,485 99.99% ‐99.99% ‐99.91%
514500 INTERPRETER 0 0 318 318 0 318 (318) NA NA NA
516100 TECHNOLOGY SPECIALIST 0 0 141 141 0 141 (141) NA NA NA
516300 SCH NURSE/SPEC EDUC NURSE LPN 0 0 0 0 0 0 0 NA NA NA
516400 PHYS/OCCUP/SPEECH THERAPIST 0 0 0 0 0 0 0 NA NA NA
517200 ELEMENTARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
517300 SECONDARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 300 300 0 300 (300) NA NA NA
519900 OTHER SALARIES & COMPENSATION 21,510,000 66,806,686 10,920 10,920 12,698 23,618 66,783,068 99.96% ‐99.98% ‐99.80%
519910 EXTRA ACTIVITY SALARIES 0 2,477,300 17,155 17,155 0 17,155 2,460,145 99.31% ‐99.31% ‐91.69%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 2,814,764 7,526 7,526 0 7,526 2,807,238 99.73% ‐99.73% ‐96.79%
522000 FICA 0 0 83,843 83,843 0 83,843 (83,843) NA NA NA
Page 11 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
523000 TEACHERS RETIREMENT SYSTEM 0 3,048,459 30,807 30,807 0 30,807 3,017,651 98.99% ‐98.99% ‐87.87%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 568,915 3,942,762 1,932 1,932 0 1,932 3,940,830 99.95% ‐99.95% ‐99.41%
530000 PURCHASED PROF/TECH SERVICES 32,335,698 2,691,639 4,010 4,010 132,670 136,680 2,554,959 94.92% ‐99.85% ‐98.21%
532100 CONTRACTED SERV‐TEACHERS 1,647,054 10,187,571 98,697 98,697 228,384 327,081 9,860,490 96.79% ‐99.03% ‐88.37%
532200 CONTRACTED SERV‐ART‐MUSIC‐P.E. 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 0 0 NA NA NA
541000 WATER‐SEWER & CLEANING SERVIC 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 15,080 2,816 0 0 0 0 2,816 100.00% ‐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 0 0 0 0 0 NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
544300 RENTAL OF COMPUTER EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 0 0 5,508 5,508 (5,508) NA NA NA
553000 COMMUNICATION 500,000 1,000,360 (0) (0) 0 (0) 1,000,360 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 1,678,475 11,802,040 24,758 24,758 2,608,777 2,633,535 9,168,505 77.69% ‐99.79% ‐97.48%
556100 TUITION TO OTHER GEORGIA LUAS 0 0 0 0 0 0 0 NA NA NA
556300 TUITION TO PRIVATE SOURCES 0 0 0 0 0 0 0 NA NA NA
556900 OTHER TUITION 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 330,359 21,419 0 0 0 0 21,419 100.00% ‐100.00% ‐100.00%
559500 OTHER PURCHASED SERVICES 0 0 9,061 9,061 2,134 11,195 (11,195) NA NA NA
561000 SUPPLIES 968,977 13,452,575 570,251 570,251 1,838,540 2,408,791 11,043,784 82.09% ‐95.76% ‐49.13%
561099 SURPLUS 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 112,144 853,674 103,339 103,339 181,442 284,782 568,892 66.64% ‐87.89% 45.26%
561200 COMPUTER SOFTWARE 438,760 416,477 0 0 105,000 105,000 311,477 74.79% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 110,388 7,356,991 234,781 234,781 1,155,322 1,390,103 5,966,888 81.11% ‐96.81% ‐61.70%
561600 EXPENDABLE COMPUTER EQUIPMEN 122,792 41,022,174 558,019 558,019 5,399,473 5,957,491 35,064,683 85.48% ‐98.64% ‐83.68%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 4,707,421 0 0 0 0 4,707,421 100.00% ‐100.00% ‐100.00%
564100 TEXTBOOKS ‐ PRINTED 11,334,497 33,308,931 0 0 17,055,169 17,055,169 16,253,762 48.80% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 23,047 5,873,068 31,304 31,304 407,347 438,651 5,434,417 92.53% ‐99.47% ‐93.60%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 393,173 7,051 7,051 0 7,051 386,122 98.21% ‐98.21% ‐78.48%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 3,368,266 34,565 34,565 2,959,562 2,994,127 374,139 11.11% ‐98.97% ‐87.69%
581000 DUES AND FEES 85,434 1,800 417,573 417,573 11,505 429,078 (427,278) ‐23737.67% 23098.53% 278282.32%
589000 OTHER EXPENDITURES 0 0 307,524 307,524 56,387 363,911 (363,911) NA NA NA
INSTRUCTION Total 72,503,402 223,856,431 2,960,646 2,960,646 32,159,919 35,120,565 188,735,866 84.31% ‐98.68% ‐84.13%
PUPIL SERVICES 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 1,643 0 0 0 0 1,643 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 0 1,960 0 0 0 0 1,960 100.00% ‐100.00% ‐100.00%
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 0 40,558 40,558 0 40,558 (40,558) NA NA NA
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
514600 ATHLETICS PERSONNEL 0 0 0 0 0 0 0 NA NA NA
516300 SCH NURSE/SPEC EDUC NURSE LPN 0 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
516400 PHYS/OCCUP/SPEECH THERAPIST 0 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 0 0 2,273 2,273 0 2,273 (2,273) NA NA NA
517200 ELEMENTARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
517300 SECONDARY COUNSELOR 0 425,000 0 0 0 0 425,000 100.00% ‐100.00% ‐100.00%
517400 SCHOOL PSYCHOLOGIST 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 1,371,399 5,181 5,181 0 5,181 1,366,218 99.62% ‐99.62% ‐95.47%
517800 GRADUATION COACH 0 39,979 0 0 0 0 39,979 100.00% ‐100.00% ‐100.00%
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 0 16,000 9,283 9,283 0 9,283 6,717 41.98% ‐41.98% 596.22%
519100 OTHER ADMINISTRATIVE PERSONNE 0 288,388 154,085 154,085 0 154,085 134,303 46.57% ‐46.57% 541.16%
519900 OTHER SALARIES & COMPENSATION 2,100,000 18,965,668 39,848 39,848 0 39,848 18,925,820 99.79% ‐99.79% ‐97.48%
Page 12 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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 0 0 0 6,370 6,370 (6,370) NA NA NA
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 2,222,303 28,885 28,885 0 28,885 2,193,418 98.70% ‐98.70% ‐84.40%
522000 FICA 0 0 3,650 3,650 0 3,650 (3,650) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 2,501,872 48,507 48,507 0 48,507 2,453,365 98.06% ‐98.06% ‐76.73%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 55,650 654,566 2,593 2,593 0 2,593 651,973 99.60% ‐99.60% ‐95.25%
530000 PURCHASED PROF/TECH SERVICES 26,353,209 4,098,355 540,645 540,645 3,545,363 4,086,008 12,347 0.30% ‐86.81% 58.30%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 1,850 1,850 (1,850) NA NA NA
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 99,284 1,292 1,292 1,907 3,199 96,085 96.78% ‐98.70% ‐84.38%
553200 COMMUNICATION‐WEB SUBSCRPT/L 300 708,462 367 367 94,783 95,150 613,312 86.57% ‐99.95% ‐99.38%
558000 TRAVEL ‐ EMPLOYEES 0 41,685 862 862 (862) 0 41,685 100.00% ‐97.93% ‐75.17%
559500 OTHER PURCHASED SERVICES 0 13,000 0 0 0 0 13,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 100,000 617,405 8,937 8,937 73,351 82,288 535,117 86.67% ‐98.55% ‐82.63%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 2,200 9,250 0 0 321 321 8,929 96.53% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 0 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 265,159 34,835 34,835 53,880 88,715 176,444 66.54% ‐86.86% 57.65%
561600 EXPENDABLE COMPUTER EQUIPMEN 15,500 178,207 10,442 10,442 59,957 70,399 107,808 60.50% ‐94.14% ‐29.69%
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) 0 84,915 1,768 1,768 36,449 38,218 46,697 54.99% ‐97.92% ‐75.01%
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 0 33,450 0 0 1,010 1,010 32,440 96.98% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 28,626,859 32,779,329 934,011 934,011 3,874,379 4,808,390 27,970,938 85.33% ‐97.15% ‐65.81%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 540 0 0 0 0 540 100.00% ‐100.00% ‐100.00%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 2,500 0 0 0 0 2,500 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 0 7,750 0 0 0 0 7,750 100.00% ‐100.00% ‐100.00%
514200 SALARY OF CLERICAL STAFF 0 53,871 5,186 5,186 0 5,186 48,685 90.37% ‐90.37% 15.52%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 9,447 107,301 31,084 31,084 0 31,084 76,217 71.03% ‐71.03% 247.63%
519100 OTHER ADMINISTRATIVE PERSONNE 0 128,267 90,253 90,253 0 90,253 38,014 29.64% ‐29.64% 744.36%
519900 OTHER SALARIES & COMPENSATION 0 943,681 0 0 0 0 943,681 100.00% ‐100.00% ‐100.00%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 22,680 15,590 15,590 0 15,590 7,090 31.26% ‐31.26% 724.87%
522000 FICA 0 0 1,786 1,786 0 1,786 (1,786) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,877 35,188 20,624 20,624 0 20,624 14,564 41.39% ‐41.39% 603.32%
529000 OTHER EMPLOYEE BENEFITS 0 45,307 1,378 1,378 0 1,378 43,929 96.96% ‐96.96% ‐63.50%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 636,785 44,072 44,072 0 44,072 592,713 93.08% ‐93.08% ‐16.95%
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 0 2,000 0 0 0 0 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 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 833 0 0 0 0 833 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 0 1,299,270 0 0 10,471 10,471 1,288,799 99.19% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 0 16,851 0 0 1,664 1,664 15,188 90.13% ‐100.00% ‐100.00%
559500 OTHER PURCHASED SERVICES 0 7,200 0 0 0 0 7,200 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 0 580,032 506 506 43,059 43,564 536,467 92.49% ‐99.91% ‐98.95%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 13,950 3,490 0 0 2,476 2,476 1,014 29.04% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 40,000 224,900 0 0 0 0 224,900 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 368,926 139 139 106,230 106,369 262,557 71.17% ‐99.96% ‐99.55%
Page 13 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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 8,500 25,462 0 0 564 564 24,898 97.78% ‐100.00% ‐100.00%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 38,556 0 0 7,999 7,999 30,557 79.25% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 333 0 0 0 0 333 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 0 16,500 0 0 600 600 15,900 96.36% ‐100.00% ‐100.00%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 26,176,419 4,568,223 210,618 210,618 173,063 383,681 4,184,542 91.60% ‐95.39% ‐44.67%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 27,930 0 0 0 0 27,930 100.00% ‐100.00% ‐100.00%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 73,245 0 0 0 0 73,245 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 61,226 15,337,273 9,329 9,329 534 9,863 15,327,410 99.94% ‐99.94% ‐99.27%
516100 TECHNOLOGY SPECIALIST 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 60,000 0 0 (7,400) (7,400) 67,400 112.33% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 0 17,133,659 560,391 560,391 0 560,391 16,573,268 96.73% ‐96.73% ‐60.75%
519900 OTHER SALARIES & COMPENSATION 1,890,000 2,720,479 (112) (112) 0 (112) 2,720,591 100.00% ‐100.00% ‐100.05%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 3,646,090 84,067 84,067 0 84,067 3,562,023 97.69% ‐97.69% ‐72.33%
522000 FICA 0 0 8,357 8,357 0 8,357 (8,357) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 3,601,653 112,662 112,662 0 112,662 3,488,991 96.87% ‐96.87% ‐62.46%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 51,522 2,866,518 6,666 6,666 0 6,666 2,859,852 99.77% ‐99.77% ‐97.21%
530000 PURCHASED PROF/TECH SERVICES 26,118,743 6,213,488 238,639 238,639 333,030 571,669 5,641,818 90.80% ‐96.16% ‐53.91%
532100 CONTRACTED SERV‐TEACHERS 0 60,057 0 0 0 0 60,057 100.00% ‐100.00% ‐100.00%
536100 PER DIEM AND FEES 0 28,563 0 0 12 12 28,551 99.96% ‐100.00% ‐100.00%
536200 PER DIEM AND FEES ‐ EXPENSES 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
553200 COMMUNICATION‐WEB SUBSCRPT/L 15,000 3,282,116 0 0 42,078 42,078 3,240,038 98.72% ‐100.00% ‐100.00%
553400 SBITA greater than 12 months 0 15,000 0 0 0 0 15,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 36,000 1,701,223 27,139 27,139 24,601 51,740 1,649,482 96.96% ‐98.40% ‐80.86%
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 0 2,252,835 11,244 11,244 21,687 32,930 2,219,905 98.54% ‐99.50% ‐94.01%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 45,000 0 0 0 0 45,000 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 3,252,508 0 0 290 290 3,252,218 99.99% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 493,129 0 0 0 0 493,129 100.00% ‐100.00% ‐100.00%
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) 121,000 7,374,181 4,434 4,434 72,748 77,182 7,296,999 98.95% ‐99.94% ‐99.28%
581000 DUES AND FEES 376,398 2,002,927 67,694 67,694 39,060 106,754 1,896,173 94.67% ‐96.62% ‐59.44%
589000 OTHER EXPENDITURES 0 65,982 0 0 0 0 65,982 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 28,684,387 72,275,153 1,130,509 1,130,509 526,640 1,657,149 70,618,004 97.71% ‐98.44% ‐81.23%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
516500 LIBRARIAN/MEDIA SPECIALIST 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 2,800,000 2,800,500 0 0 0 0 2,800,500 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 74,200 74,200 0 0 0 0 74,200 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 0 166,919 0 0 0 0 166,919 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 3,000 0 0 0 0 3,000 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 104,184 599 599 40,182 40,780 63,404 60.86% ‐99.43% ‐93.11%
EDUCATIONAL MEDIA SERVICES Total 2,874,200 3,148,803 599 599 40,182 40,780 3,108,023 98.70% ‐99.98% ‐99.77%
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 3,828 3,828 0 3,828 (3,828) NA NA NA
514200 SALARY OF CLERICAL STAFF 0 42,848 18,742 18,742 0 18,742 24,106 56.26% ‐56.26% 424.89%
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 0 499,580 68,080 68,080 0 68,080 431,500 86.37% ‐86.37% 63.53%
Page 14 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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 0 1,373,114 157,365 157,365 0 157,365 1,215,749 88.54% ‐88.54% 37.53%
519900 OTHER SALARIES & COMPENSATION 1,200,000 1,641,276 0 0 0 0 1,641,276 100.00% ‐100.00% ‐100.00%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 359,163 35,895 35,895 0 35,895 323,268 90.01% ‐90.01% 19.93%
522000 FICA 0 0 3,937 3,937 0 3,937 (3,937) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 470,161 49,065 49,065 0 49,065 421,096 89.56% ‐89.56% 25.23%
529000 OTHER EMPLOYEE BENEFITS 31,800 197,368 5,002 5,002 0 5,002 192,366 97.47% ‐97.47% ‐69.59%
530000 PURCHASED PROF/TECH SERVICES (5,645,750) 878,976 0 0 13,398 13,398 865,578 98.48% ‐100.00% ‐100.00%
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 0 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 0 0 0 0 0 0 0 NA NA NA
553400 SBITA greater than 12 months 0 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 0 59,500 3,453 3,453 0 3,453 56,047 94.20% ‐94.20% ‐30.36%
561000 SUPPLIES 7,960 132,957 0 0 3,584 3,584 129,373 97.30% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,400 0 0 0 0 5,400 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 13,585 670 670 70 740 12,845 94.55% ‐95.07% ‐40.81%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 158,120 0 0 437 437 157,683 99.72% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 0 30,000 0 0 0 0 30,000 100.00% ‐100.00% ‐100.00%
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
FEDERAL GRANT ADMINISTRATION Total (4,405,990) 5,879,548 346,037 346,037 17,490 363,526 5,516,022 93.82% ‐94.11% ‐29.37%
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 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 0 0 8,332 8,332 0 8,332 (8,332) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 62,607 13,842 13,842 0 13,842 48,765 77.89% ‐77.89% 165.31%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 100,490 100,490 0 100,490 (100,490) NA NA NA
519900 OTHER SALARIES & COMPENSATION 1,700,000 2,411,172 0 0 0 0 2,411,172 100.00% ‐100.00% ‐100.00%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 19,990 19,990 0 19,990 (19,990) NA NA NA
522000 FICA 0 0 1,720 1,720 0 1,720 (1,720) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 24,999 24,999 0 24,999 (24,999) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 45,050 101,522 1,652 1,652 0 1,652 99,870 98.37% ‐98.37% ‐80.47%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 905,711 0 0 0 0 905,711 100.00% ‐100.00% ‐100.00%
531000 CONTRACTED SERVICE ‐ADMIN 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
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 15,000 15,000 1,327 1,327 92 1,419 13,581 90.54% ‐91.15% 6.20%
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 0 0 0 0 0 0 0 NA NA NA
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 20,920,629 47,107,349 0 0 0 0 47,107,349 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 51,300,510 50,603,361 172,351 172,351 92 172,443 50,430,918 99.66% ‐99.66% ‐95.91%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
513100 ASSISTANT PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 0 0 8,702 8,702 0 8,702 (8,702) NA NA NA
514800 ACCOUNTANT 0 0 15,323 15,323 0 15,323 (15,323) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 1,500,000 5,477,143 0 0 0 0 5,477,143 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 0 0 5,975 5,975 0 5,975 (5,975) NA NA NA
522000 FICA 0 0 368 368 0 368 (368) NA NA NA
Page 15 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
523000 TEACHERS RETIREMENT SYSTEM 0 0 4,896 4,896 0 4,896 (4,896) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 39,750 145,584 624 624 0 624 144,960 99.57% ‐99.57% ‐94.86%
530000 PURCHASED PROF/TECH SERVICES 26,152,645 698,083 0 0 4,000 4,000 694,083 99.43% ‐100.00% ‐100.00%
553000 COMMUNICATION 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 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 0 7,000 0 0 0 0 7,000 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 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
581000 DUES AND FEES 0 6,000 0 0 0 0 6,000 100.00% ‐100.00% ‐100.00%
SCHOOL ADMINISTRATION Total 27,692,395 6,333,810 35,888 35,888 4,000 39,888 6,293,921 99.37% ‐99.43% ‐93.20%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514800 ACCOUNTANT 0 0 3,489 3,489 0 3,489 (3,489) NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 1,195 1,195 0 1,195 (1,195) NA NA NA
522000 FICA 0 0 41 41 0 41 (41) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 717 717 0 717 (717) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 30 30 0 30 (30) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 26,102,645 1,093,395 0 0 278,970 278,970 814,425 74.49% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 0 6,955 0 0 0 0 6,955 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 0 14,414 0 0 0 0 14,414 100.00% ‐100.00% ‐100.00%
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 0 0 0 44,849 100.00% ‐100.00% ‐100.00%
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 28,100 0 0 14,050 14,050 14,050 50.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 0 33,572 0 0 0 0 33,572 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ BUSINESS Total 26,102,645 1,379,951 5,472 5,472 293,020 298,493 1,081,459 78.37% ‐99.60% ‐95.24%
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 16,216 0 0 0 0 16,216 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 0 11,950 0 0 0 0 11,950 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 2,444,000 7,623,791 0 0 0 0 7,623,791 100.00% ‐100.00% ‐100.00%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 64,766 340,062 0 0 0 0 340,062 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 27,373,820 6,997,651 56,804 56,804 289,188 345,992 6,651,659 95.06% ‐99.19% ‐90.26%
541000 WATER‐SEWER & CLEANING SERVIC 50,000 50,000 0 0 0 0 50,000 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 7,945,000 20,000 234 234 1,000 1,234 18,766 93.83% ‐98.83% ‐85.99%
543001 MAINTENANCE‐BUILDING‐REGION 1 0 0 0 0 0 0 0 NA NA NA
543005 MAINTENANCE‐BUILDING‐REGION 5 0 0 0 0 0 0 0 NA NA NA
543013 SUPT. DEFERRED MAINTENANCE 0 0 0 0 0 0 0 NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 3,750,000 7,442,643 0 0 0 0 7,442,643 100.00% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 0 42,080 0 0 0 0 42,080 100.00% ‐100.00% ‐100.00%
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 0 0 0 0 NA NA NA
561000 SUPPLIES 26,815,394 29,685,895 0 0 128 128 29,685,766 100.00% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 75 0 0 0 0 75 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 3,054,609 3,551,515 0 0 1,037 1,037 3,550,478 99.97% ‐100.00% ‐100.00%
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
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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 3,124 0 0 0 0 3,124 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 0 0 0 0 37,023 37,023 (37,023) NA NA NA
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 460,094 0 0 0 0 460,094 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 3,750,000 0 11,217 11,217 1,251,237 1,262,454 (1,262,454) NA NA NA
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 75,198,798 59,244,927 68,255 68,255 1,579,613 1,647,868 57,597,059 97.22% ‐99.88% ‐98.62%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 782,512 510 510 77,040 77,550 704,962 90.09% ‐99.93% ‐99.22%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 1,300,000 4,323,449 0 0 0 0 4,323,449 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 34,450 274,847 0 0 0 0 274,847 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 566 0 0 0 0 566 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
551900 STUD TRANSP PURCHASED‐OTH SRC 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
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 4,920 4,920 (4,920) NA NA NA
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 0 0 0 57,292 57,292 (57,292) NA NA NA
562000 ENERGY / ELECTRICITY 0 453,772 125 125 38,234 38,359 415,413 91.55% ‐99.97% ‐99.67%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 18,702,327 0 0 2,143,267 2,143,267 16,559,060 88.54% ‐100.00% ‐100.00%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 27,437,095 24,537,474 635 635 2,320,754 2,321,388 22,216,085 90.54% ‐100.00% ‐99.97%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514300 RESEARCH PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 68,460 0 0 0 0 68,460 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 0 169,101 116,464 116,464 0 116,464 52,637 31.13% ‐31.13% 726.47%
519900 OTHER SALARIES & COMPENSATION 42,239,799 1,483,560 0 0 0 0 1,483,560 100.00% ‐100.00% ‐100.00%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 64,172 15,275 15,275 0 15,275 48,897 76.20% ‐76.20% 185.64%
522000 FICA 0 0 1,629 1,629 0 1,629 (1,629) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 49,447 23,744 23,744 0 23,744 25,703 51.98% ‐51.98% 476.23%
529000 OTHER EMPLOYEE BENEFITS 0 49,059 1,598 1,598 0 1,598 47,461 96.74% ‐96.74% ‐60.91%
530000 PURCHASED PROF/TECH SERVICES 26,188,445 3,394,362 1,650 1,650 27,259 28,909 3,365,453 99.15% ‐99.95% ‐99.42%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 28,350 0 0 0 0 28,350 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 118,200 122,400 0 0 0 0 122,400 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 0 87,500 0 0 0 0 87,500 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 0 68,000 0 0 354 354 67,646 99.48% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 7,100 0 0 850 850 6,250 88.03% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 45,000 89,798 0 0 1,742 1,742 88,056 98.06% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 139,470 0 0 231 231 139,239 99.83% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 50,000 0 0 0 0 50,000 100.00% ‐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 0 34,490 0 0 0 0 34,490 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 80,157,859 5,905,187 160,361 160,361 30,436 190,796 5,714,391 96.77% ‐97.28% ‐67.41%
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
Page 17 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 160,810 12,545 12,545 0 12,545 148,265 92.20% ‐92.20% ‐6.39%
521000 STATE HEALTH INSURANCE 0 0 967 967 0 967 (967) NA NA NA
522000 FICA 0 0 688 688 0 688 (688) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 13,401 14 14 0 14 13,387 99.90% ‐99.90% ‐98.76%
530000 PURCHASED PROF/TECH SERVICES 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
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 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
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 62,979 0 0 158,765 158,765 (95,786) ‐152.09% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 (258,220) 0 0 0 0 (258,220) 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 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
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
OTHER SUPPORT SERVICES Total 0 (21,031) 14,213 14,213 158,765 172,978 (194,009) 922.51% ‐167.58% ‐911.00%
SCHOOL NUTRITION PROGRAM 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
518400 SCHOOL NUTR PROGRAM CAFETERIA 14,969,725 3,602,297 0 0 0 0 3,602,297 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 3,150,000 5,757,984 0 0 0 0 5,757,984 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 305,000 158,760 0 0 0 0 158,760 100.00% ‐100.00% ‐100.00%
522000 FICA 0 0 0 0 0 0 0 NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 283,781 189,572 0 0 0 0 189,572 100.00% ‐100.00% ‐100.00%
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 119,446 282,192 0 0 0 0 282,192 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 454,578 0 0 0 0 454,578 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 1,293,950 1,514,708 0 0 0 0 1,514,708 100.00% ‐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 53,744,641 21,745,413 0 0 0 0 21,745,413 100.00% ‐100.00% ‐100.00%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 0 0 0 0 0 NA NA NA
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
530000 PURCHASED PROF/TECH SERVICES 1,990,918 1,990,918 0 0 0 0 1,990,918 100.00% ‐100.00% ‐100.00%
530056 PURCHASED SERVICES‐TEMPORARY 0 0 0 0 0 0 0 NA NA NA
530100 CONTRACTED SECURITY‐ATHLETICS 30,000 30,000 0 0 0 0 30,000 100.00% ‐100.00% ‐100.00%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 0 0 0 0 0 0 NA NA NA
530300 COMMERCIAL CARRIERS‐ATHLETICS 55,000 55,000 0 0 0 0 55,000 100.00% ‐100.00% ‐100.00%
530400 AWARDS & PRINTING/BINDING‐ATH 40,000 40,000 150 150 910 1,060 38,940 97.35% ‐99.63% ‐95.50%
530500 ATHLETIC EVENT STAFF 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
558000 TRAVEL ‐ EMPLOYEES 20,000 20,000 726 726 0 726 19,274 96.37% ‐96.37% ‐56.46%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 50,000 50,000 2,100 2,100 0 2,100 47,900 95.80% ‐95.80% ‐49.60%
558200 PLAYOFF PAYOUT 50,000 50,000 215 215 945 1,160 48,840 97.68% ‐99.57% ‐94.83%
Page 18 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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
561000 SUPPLIES 126,082 126,082 454 454 4,632 5,086 120,996 95.97% ‐99.64% ‐95.68%
561001 FIRST AID SUPPLIES‐ATHLETICS 70,000 70,000 0 0 411 411 69,589 99.41% ‐100.00% ‐100.00%
561510 ATHLETICS UNIFORMS 900,000 900,000 47,530 47,530 229,045 276,575 623,425 69.27% ‐94.72% ‐36.63%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 900,000 900,000 31,142 31,142 154,683 185,824 714,176 79.35% ‐96.54% ‐58.48%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 70,000 70,000 0 0 0 0 70,000 100.00% ‐100.00% ‐100.00%
581300 ATHLETICS‐HOTEL 52,000 52,000 0 0 0 0 52,000 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS Total 4,354,000 4,354,000 82,316 82,316 390,626 472,942 3,881,058 89.14% ‐98.11% ‐77.31%
COMMUNITY SERVICES OPERATIONS 530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
COMMUNITY SERVICES OPERATIONS Total 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 26,102,643 1,596,203 0 0 0 0 1,596,203 100.00% ‐100.00% ‐100.00%
530001 ARCHITECT/ENGINEER 5,790,672 6,877,632 0 0 268,002 268,002 6,609,630 96.10% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 118,769,892 16,264,163 16,264,163 6,958,343 23,222,506 95,547,386 80.45% ‐86.31% 64.33%
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 158,786,775 131,858,150 16,264,163 16,264,163 7,226,345 23,490,508 108,367,642 82.19% ‐87.67% 48.02%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 0 464,400 330 330 0 330 464,070 99.93% ‐99.93% ‐99.15%
599000 OTHER USES 0 0 0 0 0 0 0 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 0 464,400 330 330 0 330 464,070 99.93% ‐99.93% ‐99.15%
TOTAL EXPENDITURES 659,233,995 648,913,129 22,386,403 22,386,403 48,795,323 71,181,727 577,731,403 89.03% ‐96.55% ‐58.60%
Page 19 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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 0 0
TRANSFERS & OTHER OUTLAYS Total 0 0 0 0 0 0 0 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 0 0 0 0 NA NA NA
Page 20 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
LOCAL REVENUES 411300 SPLOST ‐ TAX 429,000,000 429,000,000 0 0 0 0 429,000,000 100.00% ‐100.00% ‐100.00%
412150 CLUB DUES AND FEES 0 0 97,050 97,050 0 97,050 (97,050) NA NA NA
412200 DONATIONS 0 0 0 0 0 0 0 NA NA NA
412250 FUNDRAISING/MISC. SALES 0 0 0 0 0 0 0 NA NA NA
419950 OTHER LOCAL REVENUES 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 429,000,000 429,000,000 97,050 97,050 0 97,050 428,902,950 99.98% ‐99.98% ‐99.73%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 2,764,687 2,764,687 0 2,764,687 35,313 1.26% ‐1.26% 1084.87%
INTEREST Total 2,800,000 2,800,000 2,764,687 2,764,687 0 2,764,687 35,313 1.26% ‐1.26% 1084.87%
STATE SOURCES 436000 CAPITAL OUTLAY GRANTS 0 0 0 0 0 0 0 NA NA NA
438000 OTHER GRANTS FROM GEORGIA DO 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL 451000 ISSUANCE OF BONDS 0 0 0 0 0 0 0 NA NA NA
452000 OPER TRANSFERS FROM OTH FUND 0 0 20,000,000 20,000,000 0 20,000,000 (20,000,000) 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 20,000,000 20,000,000 0 20,000,000 (20,000,000) NA NA NA
TOTAL REVENUE 431,800,000 431,800,000 22,861,737 22,861,737 0 22,861,737 408,938,263 94.71% ‐94.71% ‐36.47%
INSTRUCTION 530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 (960,000) 83,625 83,625 217,522 301,147 (1,261,147) 131.37% ‐108.71% ‐204.53%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 9,920,000 0 0 822,050 822,050 9,097,950 91.71% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 0 0 51,848 51,848 908,152 94.60% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 0 9,920,000 83,625 83,625 1,091,420 1,175,045 8,744,955 88.15% ‐99.16% ‐89.88%
PUPIL 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 0 0 0 0 32 32 (32) NA NA NA
553200 COMMUNICATION‐WEB SUBSCRPT/ 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 0 0 0 11,849 11,849 (11,849) NA NA NA
561500 EXPENDABLE EQUIPMENT 0 (1,554) 0 0 3,726 3,726 (5,280) 339.76% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 0 (1,554) 0 0 15,607 15,607 (17,161) 1104.29% ‐100.00% ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 530000 PURCHASED PROF/TECH SERVICES 0 32,631,246 115,184 115,184 14,527,448 14,642,631 17,988,614 55.13% ‐99.65% ‐95.76%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 11,114,410 0 0 10,811,184 10,811,184 303,226 2.73% ‐100.00% ‐100.00%
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 44,245,656 115,184 115,184 25,338,632 25,453,815 18,791,841 42.47% ‐99.74% ‐96.88%
INSTRUCTIONAL STAFF TRAINING 561000 SUPPLIES 0 0 0 0 226 226 (226) NA NA NA
INSTRUCTIONAL STAFF TRAINING Total 0 0 0 0 226 226 (226) NA NA NA
GENERAL ADMINISTRATION 530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 1,554 0 0 1,554 1,554 0 0.01% ‐100.00% ‐100.00%
GENERAL ADMINISTRATION Total 0 1,554 0 0 1,554 1,554 0 0.01% ‐100.00% ‐100.00%
MAINTENANCE AND OPERATION OF PLANT SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 3,533 3,533 0 3,533 (3,533) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 10,007,100 7,007,100 46,720 46,720 0 46,720 6,960,380 99.33% ‐99.33% ‐92.00%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 1,000,000 5,975 5,975 0 5,975 994,025 99.40% ‐99.40% ‐92.83%
522000 FICA 0 0 689 689 0 689 (689) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 1,000,000 10,245 10,245 0 10,245 989,755 98.98% ‐98.98% ‐87.71%
529000 OTHER EMPLOYEE BENEFITS 543 1,000,543 642 642 0 642 999,901 99.94% ‐99.94% ‐99.23%
530000 PURCHASED PROF/TECH SERVICES 5,294 93,813 0 0 15,683 15,683 78,129 83.28% ‐100.00% ‐100.00%
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
Page 21 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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
571500 LAND IMPROVEMENTS 30,000 897,822 0 0 16,392 16,392 881,430 98.17% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 10,588 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 10,053,526 11,001,557 67,805 67,805 32,075 99,880 10,901,677 99.09% ‐99.38% ‐92.60%
STUDENT TRANSPORTATION SERVICE 518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
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 1,000,000 723,685 0 0 0 0 723,685 100.00% ‐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 18,000,000 269,485 269,485 9,770,367 10,039,851 7,960,149 44.22% ‐98.50% ‐82.03%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 269,485 269,485 9,770,367 10,039,851 7,960,149 44.22% ‐98.50% ‐82.03%
ENTERPRISE OPERATIONS 589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS Total 0 0 0 0 0 0 0 NA NA NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 514200 SALARY OF CLERICAL STAFF 39,562 39,562 0 0 0 0 39,562 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS MECHAN 19,838 19,838 0 0 0 0 19,838 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 4,912,962 4,912,962 5,232 5,232 0 5,232 4,907,730 99.89% ‐99.89% ‐98.72%
521000 STATE HEALTH INSURANCE 467,208 467,208 0 0 0 0 467,208 100.00% ‐100.00% ‐100.00%
522000 FICA 0 0 76 76 0 76 (76) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 1,083 1,083 0 1,083 742,392 99.85% ‐99.85% ‐98.25%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 15 15 0 15 99,662 99.99% ‐99.99% ‐99.82%
530000 PURCHASED PROF/TECH SERVICES 2,538,975 (2,638,405) 0 0 0 0 (2,638,405) 100.00% ‐100.00% ‐100.00%
530001 ARCHITECT/ENGINEER 8,318,082 35,711,364 488,007 488,007 9,953,983 10,441,990 25,269,374 70.76% ‐98.63% ‐83.60%
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 0 0 0 2,350,831 100.00% ‐100.00% ‐100.00%
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 694,936,550 610,645,362 19,966,335 19,966,335 109,487,760 129,454,095 481,191,267 78.80% ‐96.73% ‐60.76%
573000 PURCHASE EQUIP‐NOT BUSES/COMP (2,208,498) 4,965,676 0 0 0 0 4,965,676 100.00% ‐100.00% ‐100.00%
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) 1,272,656 249,600 249,600 7,089 256,689 1,015,967 79.83% ‐80.39% 135.35%
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 729,323,050 684,064,646 20,710,347 20,710,347 119,448,832 140,159,179 543,905,468 79.51% ‐96.97% ‐63.67%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUN 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00% ‐100.00% ‐100.00%
TRANSFERS & OTHER OUTLAYS Total 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00% ‐100.00% ‐100.00%
DEBT SERVICE 581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
583000 INTEREST 0 0 0 0 0 0 0 NA NA NA
583100 REDEMPTION OF PRINCIPAL 5,572,080 5,572,080 0 0 0 0 5,572,080 100.00% ‐100.00% ‐100.00%
DEBT SERVICE Total 5,572,080 5,572,080 0 0 0 0 5,572,080 100.00% ‐100.00% ‐100.00%
TOTAL EXPENDITURES 847,352,097 856,931,066 21,246,445 21,246,445 155,698,712 176,945,157 679,985,910 79.35% ‐97.52% ‐70.25%
Page 22 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
LOCAL REVENUES 416110 STUDENT SALES‐BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
416111 STUDENT SALES ‐ LUNCH 0 0 0 0 0 0 0 NA NA NA
416112 STUDENT SALES‐LUNCH P 0 0 0 0 0 0 0 NA NA NA
416120 STUDENT SALES‐BRKF PROGRAMS 69,017,224 69,017,224 0 0 0 0 69,017,224 100.00% ‐100.00% ‐100.00%
416210 SUPPL SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
416220 ADULT SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
416230 CONTR SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
419950 OTHER LOCAL REVENUES 557,046 557,046 3,609 3,609 0 3,609 553,437 99.35% ‐99.35% ‐92.23%
LOCAL REVENUES Total 69,574,270 69,574,270 3,609 3,609 0 3,609 69,570,661 99.99% ‐99.99% ‐99.94%
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
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 0 0 0 0 0 NA NA NA
STATE SOURCES Total 0 0 0 0 0 0 0 NA NA NA
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 2,230,800 2,230,800 0 0 0 0 2,230,800 100.00% ‐100.00% ‐100.00%
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 4,332,340 4,332,340 0 0 0 0 4,332,340 100.00% ‐100.00% ‐100.00%
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 510,000 510,000 0 0 0 0 510,000 100.00% ‐100.00% ‐100.00%
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 0 0 0 0 0 0 0 NA NA NA
445300 ALL OTHER FEDERAL GRANTS 0 0 0 0 0 0 0 NA NA NA
445350 CARES ACT‐ESSER 0 0 0 0 0 0 0 NA NA NA
449000 REV ATTRIB ‐ USDA COMMODITIES 4,721,325 4,721,325 0 0 0 0 4,721,325 100.00% ‐100.00% ‐100.00%
FEDERAL SOURCES Total 11,794,465 11,794,465 0 0 0 0 11,794,465 100.00% ‐100.00% ‐100.00%
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 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 81,368,735 81,368,735 3,609 3,609 0 3,609 81,365,126 100.00% ‐100.00% ‐99.95%
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 98,010 98,010 6,416 6,416 0 6,416 91,594 93.45% ‐93.45% ‐21.44%
518100 MAINT PERSONNEL‐TRANS MECHAN 77,368 77,368 0 0 0 0 77,368 100.00% ‐100.00% ‐100.00%
518400 SCHOOL NUTR PROGRAM CAFETERIA 26,771,285 26,771,285 61,853 61,853 0 61,853 26,709,432 99.77% ‐99.77% ‐97.23%
519000 OTHER MANAGEMENT PERSONNEL 1,187,520 1,187,520 154,266 154,266 0 154,266 1,033,253 87.01% ‐87.01% 55.89%
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DEKALB COUNTY BOARD OF EDUCATION
FY2025 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
1 1
% 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 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 9,845,500 9,845,500 32,404 32,404 0 32,404 9,813,096 99.67% ‐99.67% ‐96.05%
522000 FICA 0 0 3,313 3,313 0 3,313 (3,313) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,726,035 3,726,035 38,939 38,939 0 38,939 3,687,096 98.95% ‐98.95% ‐87.46%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 1,612 1,612 0 1,612 (1,612) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 475,168 475,168 2,872 2,872 0 2,872 472,296 99.40% ‐99.40% ‐92.75%
530000 PURCHASED PROF/TECH SERVICES 412,126 412,126 0 0 0 0 412,126 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 330,000 330,000 0 0 0 0 330,000 100.00% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 118,977 118,977 0 0 2,362 2,362 116,615 98.01% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 330,000 330,000 14,693 14,693 38,928 53,622 276,378 83.75% ‐95.55% ‐46.57%
544200 RENTAL OF EQUIPMENT & VEHICLES 60,500 60,500 1,208 1,208 427 1,636 58,865 97.30% ‐98.00% ‐76.04%
558000 TRAVEL ‐ EMPLOYEES 165,000 165,000 41 41 0 41 164,959 99.97% ‐99.97% ‐99.70%
559500 OTHER PURCHASED SERVICES 330,440 330,440 0 0 0 0 330,440 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 3,865,717 3,865,717 60,030 60,030 367,439 427,470 3,438,247 88.94% ‐98.45% ‐81.37%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 363,575 363,575 3,839 3,839 16,094 19,933 343,642 94.52% ‐98.94% ‐87.33%
561600 EXPENDABLE COMPUTER EQUIPMEN 350,000 350,000 0 0 0 0 350,000 100.00% ‐100.00% ‐100.00%
563000 PURCHASED FOOD 28,823,148 28,823,148 1,426,976 1,426,976 7,651,367 9,078,343 19,744,805 68.50% ‐95.05% ‐40.59%
563500 FOOD ACQUISITIONS ‐ USDA 5,091,625 5,091,625 113,489 113,489 211,913 325,402 4,766,223 93.61% ‐97.77% ‐73.25%
564200 BOOKS (OTHER THAN TEXTBOOKS) 4,400 4,400 0 0 0 0 4,400 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COM 1,500,000 1,500,000 13,767 13,767 1,103,090 1,116,857 383,143 25.54% ‐99.08% ‐88.99%
581000 DUES AND FEES 27,500 27,500 0 0 0 0 27,500 100.00% ‐100.00% ‐100.00%
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 84,549,894 84,549,894 1,935,719 1,935,719 9,391,622 11,327,341 73,222,553 86.60% ‐97.71% ‐72.53%
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 84,549,894 84,549,894 1,935,719 1,935,719 9,391,622 11,327,341 73,222,553 86.60% ‐97.71% ‐72.53%
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