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 14,355,280 14,355,280 0 14,355,280 905,313,118 98.44% ‐98.44% ‐81.27%
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 3,000,000 313,708 313,708 0 313,708 2,686,292 89.54% ‐89.54% 25.48%
411910 TITLE AD VALOREM TAX (TAVT) 33,600,000 33,600,000 3,074,358 3,074,358 0 3,074,358 30,525,642 90.85% ‐90.85% 9.80%
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 1,998 1,998 0 1,998 773,002 99.74% ‐99.74% ‐96.91%
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 1,795,000 480,969 480,969 0 480,969 1,314,031 73.21% ‐73.21% 221.54%
419955 REVENUE CLEARING ACCT 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 970,338,398 970,378,424 18,226,313 18,226,313 0 18,226,313 952,152,111 98.12% ‐98.12% ‐77.46%
INTEREST 415000 INVESTMENT INCOME 15,000,000 15,000,000 1,742,555 3,743,541 0 3,743,541 11,256,459 75.04% ‐88.38% 199.48%
INTEREST Total 15,000,000 15,000,000 1,742,555 3,743,541 0 3,743,541 11,256,459 75.04% ‐88.38% 199.48%
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 669,730,614 669,730,614 17,557,636 35,115,403 0 35,115,403 634,615,211 94.76% ‐97.38% ‐37.08%
431220 QBE ALLOTMENT (OPER COSTS) 39,838,074 39,838,074 3,319,830 6,639,774 0 6,639,774 33,198,300 83.33% ‐91.67% 100.00%
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 1,220,587 2,441,186 0 2,441,186 15,510,611 86.40% ‐93.20% 63.18%
431400 QBE CONTRA ACCOUNT (DEBIT) (183,008,042) (183,008,042) (15,250,659) (30,501,452) 0 (30,501,452) (152,506,590) 83.33% ‐91.67% 100.00%
438000 OTHER GRANTS FROM GEORGIA DOE 6,552,300 7,393,748 662,297 1,658,041 0 1,658,041 5,735,707 77.58% ‐91.04% 169.10%
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 553,170,156 554,011,604 7,509,691 15,352,952 0 15,352,952 538,658,652 97.23% ‐98.64% ‐66.75%
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 1,539,390,028 27,478,559 37,322,807 0 37,322,807 1,502,067,221 97.58% ‐78.58% ‐70.91%
INSTRUCTION 511000 TEACHERS 447,341,203 447,136,265 1,049,459 1,381,150 0 1,381,150 445,755,114 99.69% ‐99.77% ‐96.29%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 1,885,000 1,965,000 8,023 34,454 0 34,454 1,930,546 98.25% ‐99.59% ‐78.96%
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 95,000 1,150 1,150 0 1,150 93,850 98.79% ‐98.79% ‐85.47%
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
511800 ART ‐ MUSIC ‐ PE 44,328,950 44,315,404 23,307 48,590 0 48,590 44,266,815 99.89% ‐99.95% ‐98.68%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 24,984,097 24,977,634 51,152 62,064 0 62,064 24,915,570 99.75% ‐99.80% ‐97.02%
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 26,049 46,783 0 46,783 9,511,985 99.51% ‐99.73% ‐94.13%
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 2,408 2,408 0 2,408 (2,408) NA NA NA
517300 SECONDARY COUNSELOR 0 0 0 0 0 0 0 NA NA NA
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%
519900 OTHER SALARIES & COMPENSATION (12,107,184) (12,039,684) 1,830 2,935 0 2,935 (12,042,619) 100.02% ‐100.02% ‐100.29%
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
519910 EXTRA ACTIVITY SALARIES 101,793 101,793 1,663 1,663 0 1,663 100,131 98.37% ‐98.37% ‐80.40%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 116,478,935 116,444,656 69,798 102,011 0 102,011 116,342,645 99.91% ‐99.94% ‐98.95%
522000 FICA 0 0 45,794 49,819 0 49,819 (49,819) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 110,337,447 110,294,859 280,172 359,671 0 359,671 109,935,188 99.67% ‐99.75% ‐96.09%
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 8,500,000 628,810 1,180,501 0 1,180,501 7,319,499 86.11% ‐92.60% 66.66%
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 0 956 1,458 0 1,458 (1,458) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 19,831,709 19,826,278 18,028 23,611 0 23,611 19,802,667 99.88% ‐99.91% ‐98.57%
530000 PURCHASED PROF/TECH SERVICES 4,223,439 4,485,170 12,059 33,209 60,693 93,901 4,391,268 97.91% ‐99.73% ‐91.12%
530010 PURCHASED SERVICES‐OTHER FEES 1,530,558 1,567,058 1,336,493 1,336,493 152,772 1,489,265 77,794 4.96% ‐14.71% 923.44%
530070 ADA‐PURCHASED PROF/TECH SERVIC 0 10,000 0 0 2,318 2,318 7,682 76.82% ‐100.00% ‐100.00%
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 1,097,700 1,099,895 260,476 939,432 1,492,559 2,431,991 (1,332,096) ‐121.11% ‐76.32% 924.93%
544100 RENTAL OF LAND OR BUILDINGS 36,200 116,200 19,986 19,986 0 19,986 96,214 82.80% ‐82.80% 106.40%
544200 RENTAL OF EQUIPMENT & VEHICLES 85,863 85,863 0 828 0 828 85,035 99.04% ‐100.00% ‐88.43%
553000 COMMUNICATION 43,850 29,308 0 0 0 0 29,308 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,530,380 1,707,745 18,960 36,434 56,476 92,910 1,614,835 94.56% ‐98.89% ‐74.40%
556100 TUITION TO OTHER GEORGIA LUAS 0 0 0 0 11,738 11,738 (11,738) 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 823,050 756,918 15,876 20,917 502 21,418 735,499 97.17% ‐97.90% ‐66.84%
559300 PAYMENTS FOR PASS THRU FUNDS 1,399,654 985,551 73,387 146,774 0 146,774 838,777 85.11% ‐92.55% 78.71%
559400 PAYMENTS TO CHARTER SCHOOLS 62,568,382 62,568,382 5,701,503 11,403,007 0 11,403,007 51,165,376 81.78% ‐90.89% 118.70%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 2,700,569 6,796,896 284,661 381,443 369,832 751,275 6,045,621 88.95% ‐95.81% ‐32.66%
561070 ADA Supplies 22,500 12,500 0 0 1,696 1,696 10,804 86.43% ‐100.00% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 140,962 240,612 11,443 12,201 26,023 38,223 202,389 84.11% ‐95.24% ‐39.15%
561200 COMPUTER SOFTWARE 7,869,442 8,928,881 2,939,995 4,672,128 112,792 4,784,920 4,143,961 46.41% ‐67.07% 527.91%
561500 EXPENDABLE EQUIPMENT 661,268 2,440,902 55,014 73,555 461,779 535,334 1,905,568 78.07% ‐97.75% ‐63.84%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 745,400 813,031 51,972 54,326 32,876 87,202 725,830 89.27% ‐93.61% ‐19.82%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564000 DIGITAL/ELECTRONIC TEXTBOOKS 713,172 702,285 150 150 330 480 701,805 99.93% ‐99.98% ‐99.74%
564100 TEXTBOOKS ‐ PRINTED 5,486,524 5,543,891 0 0 3,564,059 3,564,059 1,979,832 35.71% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 55,650 88,647 4,842 4,865 15,025 19,890 68,758 77.56% ‐94.54% ‐34.14%
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 1,726,195 0 0 800 800 1,725,395 99.95% ‐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 845,712 868,452 26,565 26,565 135,528 162,093 706,359 81.34% ‐96.94% ‐63.29%
589000 OTHER EXPENDITURES 1,064,370 1,064,370 0 0 0 0 1,064,370 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 890,586,834 897,637,857 13,021,981 22,460,581 6,497,796 28,958,377 868,679,479 96.77% ‐98.55% ‐69.97%
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 0 600 660 0 660 (660) NA NA NA
514200 SALARY OF CLERICAL STAFF 2,499,351 2,440,137 177,106 363,082 0 363,082 2,077,054 85.12% ‐92.74% 78.56%
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
514600 ATHLETICS PERSONNEL 1,399,391 1,322,410 90,007 197,467 0 197,467 1,124,944 85.07% ‐93.19% 79.19%
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 515,244 515,244 156,367 168,079 0 168,079 347,165 67.38% ‐69.65% 291.45%
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 50,819 64,617 0 64,617 9,304,834 99.31% ‐99.46% ‐91.72%
517300 SECONDARY COUNSELOR 12,636,767 12,785,511 404,612 434,704 0 434,704 12,350,807 96.60% ‐96.84% ‐59.20%
517400 SCHOOL PSYCHOLOGIST 4,020,317 4,020,317 31,315 50,949 0 50,949 3,969,368 98.73% ‐99.22% ‐84.79%
517600 SCHOOL SOCIAL WORKER 5,185,440 5,185,440 71,427 148,103 0 148,103 5,037,337 97.14% ‐98.62% ‐65.73%
517700 FAMILY SERVICES/PARENT COORD 2,810,779 2,810,779 257,361 397,632 0 397,632 2,413,147 85.85% ‐90.84% 69.76%
519000 OTHER MANAGEMENT PERSONNEL 2,534,393 2,534,393 213,777 441,375 0 441,375 2,093,018 82.58% ‐91.56% 108.98%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,008,380 3,008,380 164,577 267,879 333 268,211 2,740,169 91.08% ‐94.53% 6.85%
519900 OTHER SALARIES & COMPENSATION 18,978,708 10,830,708 3,963 4,485 0 4,485 10,826,223 99.96% ‐99.96% ‐99.50%
519910 EXTRA ACTIVITY SALARIES 60,000 60,000 3,420 3,420 0 3,420 56,580 94.30% ‐94.30% ‐31.60%
521000 STATE HEALTH INSURANCE 7,650,200 7,660,106 261,283 402,408 0 402,408 7,257,697 94.75% ‐96.59% ‐36.96%
522000 FICA 0 0 27,475 40,693 0 40,693 (40,693) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 8,342,807 8,358,085 339,075 508,511 0 508,511 7,849,575 93.92% ‐95.94% ‐26.99%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 560 560 0 560 (560) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,082,732 1,087,599 26,876 39,905 0 39,905 1,047,695 96.33% ‐97.53% ‐55.97%
530000 PURCHASED PROF/TECH SERVICES 678,440 1,380,540 21,149 46,156 239,628 285,783 1,094,757 79.30% ‐98.47% ‐59.88%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 0 0 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 175,000 175,000 0 0 0 0 175,000 100.00% ‐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 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 0 269 817 1,086 3,116 74.16% ‐100.00% ‐23.18%
558000 TRAVEL ‐ EMPLOYEES 138,900 151,100 830 906 0 906 150,194 99.40% ‐99.45% ‐92.80%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 593,730 722,730 42 326 1,850 2,176 720,553 99.70% ‐99.99% ‐99.46%
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 3,508 3,508 6,492 64.92% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 102,825 102,923 0 0 17 17 102,905 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 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
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 83,629,577 76,394,432 2,302,644 3,589,184 269,880 3,859,064 72,535,368 94.95% ‐96.99% ‐43.62%
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 71,000 621,500 13,125 13,125 0 13,125 608,375 97.89% ‐97.89% ‐74.66%
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 4,009 5,927 0 5,927 200,539 97.13% ‐98.06% ‐65.55%
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 95,634 0 0 0 0 95,634 100.00% ‐100.00% ‐100.00%
517700 FAMILY SERVICES/PARENT COORD 0 0 4,655 9,201 0 9,201 (9,201) NA NA NA
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,255,991 2,255,991 293,425 588,256 0 588,256 1,667,735 73.92% ‐86.99% 212.90%
519100 OTHER ADMINISTRATIVE PERSONNEL 6,451,700 6,594,412 332,253 656,107 0 656,107 5,938,305 90.05% ‐94.96% 19.39%
519900 OTHER SALARIES & COMPENSATION 3,863,487 3,863,487 33,921 35,861 0 35,861 3,827,625 99.07% ‐99.12% ‐88.86%
519910 EXTRA ACTIVITY SALARIES 25,080 27,580 0 0 0 0 27,580 100.00% ‐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 1,266,113 101,303 203,165 0 203,165 1,062,948 83.95% ‐92.00% 92.56%
522000 FICA 0 0 19,498 28,428 0 28,428 (28,428) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,814,698 1,810,280 128,162 252,815 0 252,815 1,557,466 86.03% ‐92.92% 67.59%
529000 OTHER EMPLOYEE BENEFITS 237,388 236,824 15,571 26,944 0 26,944 209,880 88.62% ‐93.42% 36.53%
530000 PURCHASED PROF/TECH SERVICES 1,290,337 752,262 7,237 88,549 59,799 148,347 603,915 80.28% ‐99.04% 41.25%
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 1,884,800 725,350 725,350 0 725,350 1,159,450 61.52% ‐61.52% 361.81%
558000 TRAVEL ‐ EMPLOYEES 285,849 383,989 2,213 2,918 280 3,198 380,791 99.17% ‐99.42% ‐90.88%
561000 SUPPLIES 522,806 646,947 5,948 14,918 8,760 23,678 623,270 96.34% ‐99.08% ‐72.33%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 249,706 254,786 5,675 9,259 5,210 14,468 240,317 94.32% ‐97.77% ‐56.39%
561200 COMPUTER SOFTWARE 200,000 178,000 0 0 0 0 178,000 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 56,347 131,342 1,524 2,724 20,909 23,633 107,709 82.01% ‐98.84% ‐75.11%
561600 EXPENDABLE COMPUTER EQUIPMENT 144,950 149,950 12,053 42,725 13,687 56,412 93,538 62.38% ‐91.96% 241.91%
562000 ENERGY / ELECTRICITY 500 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 198,112 194,012 0 0 24,478 24,478 169,534 87.38% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 104,400 101,700 0 0 0 0 101,700 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 79,938 126,713 5,100 5,100 43,580 48,680 78,033 61.58% ‐95.98% ‐51.70%
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 23,528,193 1,711,023 2,711,371 176,703 2,888,074 20,640,119 87.73% ‐92.73% 38.29%
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
519100 OTHER ADMINISTRATIVE 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 24,660 24,660 0 24,660 (9,660) ‐64.40% 64.40% 1872.80%
521000 STATE HEALTH INSURANCE 0 0 3,228 3,228 0 3,228 (3,228) NA NA NA
522000 FICA 0 0 346 346 0 346 (346) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 20 20 0 20 (20) 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 500 500 0 0 0 0 500 100.00% ‐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 72,395 0 0 0 0 72,395 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 10,800 52,400 0 0 0 0 52,400 100.00% ‐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 760,475 860,599 28,253 28,253 0 28,253 832,346 96.72% ‐96.72% ‐60.60%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 174,315 174,315 106,582 119,217 0 119,217 55,098 31.61% ‐38.86% 720.70%
516500 LIBRARIAN/MEDIA SPECIALIST 10,405,182 10,405,182 215,063 238,855 0 238,855 10,166,327 97.70% ‐97.93% ‐72.45%
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 83,735 89,645 0 89,645 1,780,855 95.21% ‐95.52% ‐42.49%
522000 FICA 0 0 4,682 5,185 0 5,185 (5,185) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,198,420 2,198,420 68,351 75,556 0 75,556 2,122,864 96.56% ‐96.89% ‐58.76%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 335 335 0 335 (335) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 280,357 280,394 4,074 4,715 0 4,715 275,679 98.32% ‐98.55% ‐79.82%
530000 PURCHASED PROF/TECH SERVICES 374,414 482,651 13,744 13,744 35,138 48,882 433,769 89.87% ‐97.15% ‐65.83%
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
553000 COMMUNICATION 594 998 0 0 0 0 998 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 459,418 0 499 401 900 458,519 99.80% ‐100.00% ‐98.70%
558000 TRAVEL ‐ EMPLOYEES 5,272 11,105 133 133 0 133 10,972 98.80% ‐98.80% ‐85.63%
561000 SUPPLIES 11,610 431,334 4,981 9,704 1,724 11,429 419,906 97.35% ‐98.85% ‐73.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 30,612 50 50 8,645 8,695 21,917 71.60% ‐99.84% ‐98.04%
561500 EXPENDABLE EQUIPMENT 4,050 39,847 0 0 1,895 1,895 37,952 95.24% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 25,894 3,413 3,413 568 3,981 21,913 84.63% ‐86.82% 58.17%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 3,604 0 0 0 0 3,604 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 110,463 964,410 3,904 3,904 22,543 26,446 937,964 97.26% ‐99.60% ‐95.14%
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 18,136,692 509,047 564,956 70,914 635,870 17,500,822 96.49% ‐97.19% ‐62.62%
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 35,467 0 35,467 128,333 78.35% ‐89.17% 159.83%
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 54,167 0 54,167 288,833 84.21% ‐92.10% 89.50%
512100 DEPUTY ‐ AREA SUPERINTENDENT 4,777,363 4,777,363 368,136 741,639 0 741,639 4,035,724 84.48% ‐92.29% 86.29%
514100 SALARY OF SERETARIAL STAFF 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 8,374,679 8,878,098 471,075 894,185 0 894,185 7,983,913 89.93% ‐94.69% 20.86%
514800 ACCOUNTANT 202,160 202,160 9,132 9,132 0 9,132 193,028 95.48% ‐95.48% ‐45.80%
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 3,312,353 141,344 235,314 0 235,314 3,077,038 92.90% ‐95.73% ‐14.75%
519100 OTHER ADMINISTRATIVE PERSONNEL 4,621,465 4,621,465 35,452 72,560 0 72,560 4,548,905 98.43% ‐99.23% ‐81.16%
519900 OTHER SALARIES & COMPENSATION 1,703,483 1,703,483 12,338 30,006 0 30,006 1,673,477 98.24% ‐99.28% ‐78.86%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 4,719,025 4,719,025 152,359 290,143 0 290,143 4,428,882 93.85% ‐96.77% ‐26.22%
522000 FICA 0 0 16,481 31,428 0 31,428 (31,428) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,580,710 4,580,710 213,116 400,218 0 400,218 4,180,493 91.26% ‐95.35% 4.84%
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 0 278 556 0 556 (556) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 592,738 592,738 15,299 28,754 0 28,754 563,983 95.15% ‐97.42% ‐41.79%
530000 PURCHASED PROF/TECH SERVICES 1,615,254 1,759,714 53,055 124,841 210,513 335,354 1,424,360 80.94% ‐96.99% ‐14.87%
530002 OTHER COST‐BOARD LEGAL FEES 23,500,000 23,188,774 (295,226) (295,226) 0 (295,226) 23,484,000 101.27% ‐101.27% ‐115.28%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 336,000 336,500 92,448 122,662 82,134 204,796 131,704 39.14% ‐72.53% 337.43%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 3,000,000 376,395 376,395 2,600,000 2,976,395 23,605 0.79% ‐87.45% 50.56%
544200 RENTAL OF EQUIPMENT & VEHICLES 8,000 8,000 7,516 7,516 0 7,516 484 6.05% ‐6.05% 1027.40%
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 89,850 1,049 1,637 0 1,637 88,213 98.18% ‐98.83% ‐78.14%
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 8,000 531 531 0 531 7,469 93.36% ‐93.36% ‐20.37%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 8,000 8,000 854 854 0 854 7,146 89.32% ‐89.32% 28.16%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 8,000 8,000 264 264 0 264 7,736 96.71% ‐96.71% ‐60.47%
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 8,000 296 296 0 296 7,704 96.30% ‐96.30% ‐55.63%
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 423,750 677,361 10,983 14,119 60,274 74,393 602,968 89.02% ‐98.38% ‐74.99%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 26,150 27,050 492 492 522 1,015 26,035 96.25% ‐98.18% ‐78.15%
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
561200 COMPUTER SOFTWARE 77,000 77,000 0 0 3,990 3,990 73,010 94.82% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 139,200 154,650 918 918 176 1,094 153,556 99.29% ‐99.41% ‐92.88%
561600 EXPENDABLE COMPUTER EQUIPMENT 188,920 237,270 0 42,256 0 42,256 195,014 82.19% ‐100.00% 113.71%
561670 ADA Expendable Computer Equip 15,000 15,000 0 0 489 489 14,511 96.74% ‐100.00% ‐100.00%
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 301,557 306,057 849 213,609 9,850 223,459 82,598 26.99% ‐99.72% 737.53%
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 64,576,308 1,730,248 3,434,735 2,974,482 6,409,217 58,167,091 90.07% ‐97.32% ‐36.17%
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 1,518,703 3,148,515 0 3,148,515 13,819,041 81.44% ‐91.05% 122.67%
513100 ASSISTANT PRINCIPAL 26,251,436 26,251,436 2,258,549 2,320,601 0 2,320,601 23,930,835 91.16% ‐91.40% 6.08%
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 5,822,841 1,392,584 2,023,599 0 2,023,599 3,799,242 65.25% ‐76.08% 317.03%
514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
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 20,947 0 20,947 80,489 79.35% ‐89.67% 147.80%
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 7,232,863 859,528 1,174,135 0 1,174,135 6,058,729 83.77% ‐88.12% 94.80%
522000 FICA 0 0 72,254 105,008 0 105,008 (105,008) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 10,232,623 10,230,983 1,050,517 1,476,778 0 1,476,778 8,754,205 85.57% ‐89.73% 73.21%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 890 890 0 890 (890) 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 18,961 20,066 0 20,066 (20,066) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,305,201 1,304,992 86,582 123,798 0 123,798 1,181,194 90.51% ‐93.37% 13.84%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 4,500 210 210 112 322 4,178 92.85% ‐95.33% ‐44.01%
561500 EXPENDABLE EQUIPMENT 45,000 40,500 0 0 198 198 40,302 99.51% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 20,000 18,000 0 0 532 532 17,468 97.05% ‐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 71,933,956 7,269,250 10,414,546 842 10,415,388 61,518,568 85.52% ‐89.89% 73.74%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 280,863 280,863 22,985 54,648 0 54,648 226,215 80.54% ‐91.82% 133.49%
514800 ACCOUNTANT 3,925,120 3,925,120 266,608 549,704 0 549,704 3,375,416 86.00% ‐93.21% 68.06%
518100 MAINT PERSONNEL‐TRANS MECHANIC 0 0 30,576 59,884 0 59,884 (59,884) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,701,696 2,701,696 250,055 491,448 0 491,448 2,210,248 81.81% ‐90.74% 118.28%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,201,167 1,201,167 116,432 232,686 0 232,686 968,482 80.63% ‐90.31% 132.46%
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 95,800 190,745 0 190,745 1,411,505 88.10% ‐94.02% 42.86%
522000 FICA 0 0 9,590 19,404 0 19,404 (19,404) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,684,582 1,684,582 133,504 263,910 0 263,910 1,420,672 84.33% ‐92.07% 87.99%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 3,449 6,898 0 6,898 (6,898) 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 2,264 4,521 0 4,521 (4,521) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 214,989 214,989 11,098 22,136 0 22,136 192,853 89.70% ‐94.84% 23.56%
530000 PURCHASED PROF/TECH SERVICES 3,806,306 3,806,306 316,816 334,871 1,167,681 1,502,552 2,303,754 60.52% ‐91.68% 5.57%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
530200 EMT AMBULANCE SERVICE‐ATHLETIC 180,000 380,000 0 0 139,750 139,750 240,250 63.22% ‐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 2,046,587 103,590 152,076 0 152,076 1,894,511 92.57% ‐94.94% ‐10.83%
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
553000 COMMUNICATION 70,772 70,772 2,576 3,245 1,260 4,505 66,267 93.63% ‐96.36% ‐44.97%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 682,735 682,735 8,750 8,750 8,750 17,500 665,235 97.44% ‐98.72% ‐84.62%
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 1,003 1,610 0 1,610 117,265 98.65% ‐99.16% ‐83.75%
561000 SUPPLIES 784,502 1,473,018 4,065 8,862 16,808 25,671 1,447,347 98.26% ‐99.72% ‐92.78%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 28,350 28,350 362 26,616 5,297 31,913 (3,563) ‐12.57% ‐98.72% 1026.59%
561200 COMPUTER SOFTWARE 332,412 328,412 0 995 97,600 98,595 229,817 69.98% ‐100.00% ‐96.36%
561500 EXPENDABLE EQUIPMENT 47,900 51,900 140 140 7,500 7,640 44,260 85.28% ‐99.73% ‐96.76%
561600 EXPENDABLE COMPUTER EQUIPMENT 12,100 12,100 34,710 36,699 480 37,179 (25,079) ‐207.27% 186.86% 3539.61%
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 2,440 2,440 2,432 4,872 276,069 98.27% ‐99.13% ‐89.58%
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 22,290,139 1,416,813 2,472,287 1,447,559 3,919,846 18,370,292 82.41% ‐93.64% 33.10%
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 1,375,819 2,796,700 0 2,796,700 21,829,880 88.64% ‐94.41% 36.28%
518600 CUSTODIAL PERSONNEL 27,030,338 27,030,338 2,223,037 4,396,279 0 4,396,279 22,634,059 83.74% ‐91.78% 95.17%
519000 OTHER MANAGEMENT PERSONNEL 4,814,783 4,814,783 403,307 802,585 0 802,585 4,012,198 83.33% ‐91.62% 100.03%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,176,336 11,176,336 380,916 418,553 0 418,553 10,757,783 96.26% ‐96.59% ‐55.06%
519900 OTHER SALARIES & COMPENSATION 4,992,530 4,992,530 204,942 277,232 0 277,232 4,715,298 94.45% ‐95.90% ‐33.36%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 19,875,150 19,875,150 815,462 1,591,210 0 1,591,210 18,283,940 91.99% ‐95.90% ‐3.93%
522000 FICA 0 0 70,423 131,937 0 131,937 (131,937) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,714,506 12,714,506 429,041 768,675 0 768,675 11,945,831 93.95% ‐96.63% ‐27.45%
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 0 176,852 349,248 0 349,248 (349,248) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,622,951 1,622,951 57,212 109,385 0 109,385 1,513,566 93.26% ‐96.47% ‐19.12%
530000 PURCHASED PROF/TECH SERVICES 2,817,450 2,817,450 300,571 301,224 377,574 678,798 2,138,652 75.91% ‐89.33% 28.30%
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 6,568,600 357,334 1,228,507 5,432,020 6,660,526 (91,926) ‐1.40% ‐94.56% 124.43%
541001 HAZMAT/ABATEMENT 2,000,000 2,000,000 10,309 10,309 95,548 105,857 1,894,144 94.71% ‐99.48% ‐93.81%
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 2,106,753 2,602,784 13,233,457 15,836,240 (2,200,740) ‐16.14% ‐84.55% 129.06%
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 4,628 4,628 495,372 500,000 2,000,000 80.00% ‐99.81% ‐97.78%
543009 MAINT‐SYS‐PARTS & MAJOR WORK 26,365,343 26,365,343 18,276 24,068 570,880 594,948 25,770,395 97.74% ‐99.93% ‐98.90%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 4,000,000 4,000,000 1,110,304 1,332,229 1,617,349 2,949,578 1,050,422 26.26% ‐72.24% 299.67%
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 20,000,000 950,223 3,044,312 4,332,720 7,377,033 12,622,967 63.11% ‐95.25% 82.66%
543014 MAINTENANCE‐VEHICLE 0 0 0 0 0 0 0 NA NA NA
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
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 3,722,750 271,103 517,063 34,375 551,437 3,171,313 85.19% ‐92.72% 66.67%
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 7,800 3,342,810 0 3,342,810 947,190 22.08% ‐99.82% 835.05%
553000 COMMUNICATION 172,293 172,293 543 543 38 581 171,712 99.66% ‐99.68% ‐96.22%
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 3,024 3,024 0 3,024 471,746 99.36% ‐99.36% ‐92.36%
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 4,031,070 284,400 394,458 686,361 1,080,820 2,950,250 73.19% ‐92.94% 17.43%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 474,930 474,930 126 126 1,072 1,198 473,732 99.75% ‐99.97% ‐99.68%
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 8,563,571 139,644 157,785 2,067,644 2,225,429 6,338,142 74.01% ‐98.37% ‐77.89%
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 2,055,762 3,846,526 16,348,474 20,195,000 2,305,000 10.24% ‐90.86% 105.15%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 113,849 353,858 1,846,142 2,200,000 300,000 12.00% ‐95.45% 69.85%
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 67,000 242,309 263,366 101,592 364,958 (297,958) ‐444.71% 261.65% 4617.01%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 0 234,196 241,441 55,364 296,805 (296,805) NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 9,616,738 7,086,738 3,219,910 3,276,535 472,064 3,748,599 3,338,138 47.10% ‐54.56% 454.82%
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 39,072 39,072 164,113 80.77% ‐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 261,443,899 261,393,899 17,568,074 32,587,399 48,076,289 80,663,689 180,730,210 69.14% ‐93.28% 49.60%
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 22,028,386 146,624 149,116 70,308 219,424 21,808,961 99.00% ‐99.33% ‐91.88%
518100 MAINT PERSONNEL‐TRANS MECHANIC 7,684,719 7,684,719 599,707 1,146,880 0 1,146,880 6,537,840 85.08% ‐92.20% 79.09%
519000 OTHER MANAGEMENT PERSONNEL 1,534,909 1,534,909 129,935 261,083 0 261,083 1,273,826 82.99% ‐91.53% 104.12%
519100 OTHER ADMINISTRATIVE PERSONNEL 139,939 139,939 17,325 34,774 0 34,774 105,165 75.15% ‐87.62% 198.19%
519900 OTHER SALARIES & COMPENSATION 2,627,948 2,627,948 (114) 61 0 61 2,627,887 100.00% ‐100.00% ‐99.97%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 14,481,875 14,481,875 124,254 227,103 0 227,103 14,254,772 98.43% ‐99.14% ‐81.18%
522000 FICA 0 0 14,560 26,443 0 26,443 (26,443) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 6,489,585 6,489,585 132,565 254,188 0 254,188 6,235,397 96.08% ‐97.96% ‐53.00%
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 15,656 17,853 0 17,853 (17,853) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 830,099 830,099 16,311 28,491 0 28,491 801,608 96.57% ‐98.04% ‐58.81%
530000 PURCHASED PROF/TECH SERVICES 1,593,000 1,593,000 39,770 39,770 2,165 41,935 1,551,065 97.37% ‐97.50% ‐70.04%
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
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
551900 STUD TRANSP PURCHASED‐OTH SRCE 1,478,000 1,478,000 4,099 12,084 207,016 219,100 1,258,900 85.18% ‐99.72% ‐90.19%
553000 COMMUNICATION 315,600 315,600 273 545 5,285 5,830 309,770 98.15% ‐99.91% ‐97.93%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 81,350 81,350 0 0 0 0 81,350 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 142,200 134,200 1,114 1,738 0 1,738 132,462 98.71% ‐99.17% ‐84.46%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 530,224 530,224 8,677 27,626 366,512 394,137 136,087 25.67% ‐98.36% ‐37.48%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 8,000 0 0 7,066 7,066 934 11.68% ‐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 6,557,122 678,084 1,405,281 714,906 2,120,187 4,436,935 67.67% ‐89.66% 157.18%
561600 EXPENDABLE COMPUTER EQUIPMENT 148,200 148,200 935 935 756 1,691 146,509 98.86% ‐99.37% ‐92.43%
562000 ENERGY / ELECTRICITY 10,000,500 10,000,500 158,936 172,687 2,029,732 2,202,420 7,798,080 77.98% ‐98.41% ‐79.28%
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 0 111,360 3,381,355 3,492,715 2,282,285 39.52% ‐100.00% ‐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 150,300 158,300 21 548 1,952 2,500 155,800 98.42% ‐99.99% ‐95.85%
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 2,088,730 3,918,566 8,752,459 12,671,025 82,975,146 86.75% ‐97.82% ‐50.84%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 852,309 1,021,511 0 1,021,511 (1,021,511) NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 500 500 0 500 (500) 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 1,801,433 137,263 269,651 0 269,651 1,531,782 85.03% ‐92.38% 79.62%
514300 RESEARCH PERSONNEL 0 0 11,008 22,015 0 22,015 (22,015) 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 3,943,143 255,683 496,377 0 496,377 3,446,766 87.41% ‐93.52% 51.06%
519100 OTHER ADMINISTRATIVE PERSONNEL 13,769,027 13,586,428 1,252,430 2,504,919 0 2,504,919 11,081,509 81.56% ‐90.78% 121.24%
519900 OTHER SALARIES & COMPENSATION 1,342,165 1,342,165 1,745 1,745 0 1,745 1,340,420 99.87% ‐99.87% ‐98.44%
519910 EXTRA ACTIVITY SALARIES 0 20,000 0 0 0 0 20,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 3,395,089 3,389,815 211,591 419,135 0 419,135 2,970,681 87.64% ‐93.76% 48.37%
522000 FICA 0 0 85,010 120,327 0 120,327 (120,327) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,091,630 4,083,342 333,927 652,049 0 652,049 3,431,293 84.03% ‐91.82% 91.62%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 4,183 8,366 0 8,366 (8,366) 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 523,482 522,425 24,470 49,431 0 49,431 472,994 90.54% ‐95.32% 13.54%
530000 PURCHASED PROF/TECH SERVICES 10,817,349 10,652,849 1,461,431 2,161,991 1,604,288 3,766,279 6,886,570 64.65% ‐86.28% 143.54%
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 0 699 0 699 301 30.10% ‐100.00% 738.80%
543200 REPAIR & MAINT SERVICE‐TECH 0 75,000 0 0 0 0 75,000 100.00% ‐100.00% ‐100.00%
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 2,489,734 173,346 263,861 655,263 919,124 1,570,610 63.08% ‐93.04% 27.18%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 30,500 30,500 2,189 2,189 1,302 3,491 27,009 88.55% ‐92.82% ‐13.88%
558000 TRAVEL ‐ EMPLOYEES 324,139 370,639 3,558 4,401 577 4,977 365,662 98.66% ‐99.04% ‐85.75%
561000 SUPPLIES 620,637 662,960 53,898 58,558 152,641 211,199 451,761 68.14% ‐91.87% 5.99%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 49,500 49,500 96 96 10 106 49,394 99.79% ‐99.81% ‐97.68%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 149,250 149,250 8,365 8,985 1,597 10,583 138,667 92.91% ‐94.40% ‐27.76%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 68,250 80,400 7,710 18,311 7,193 25,504 54,896 68.28% ‐90.41% 173.29%
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%
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
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 71,700 70,200 541 541 10,505 11,046 59,154 84.26% ‐99.23% ‐90.74%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 43,951,806 43,825,994 4,881,252 8,085,657 2,435,304 10,520,961 33,305,033 75.99% ‐88.86% 121.39%
OTHER SUPPORT SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 88,230 88,230 0 10,042 0 10,042 78,188 88.62% ‐100.00% 36.58%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 712,279 712,279 73,531 93,937 0 93,937 618,342 86.81% ‐89.68% 58.26%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 14,500 14,500 2,229 4,569 0 4,569 9,931 68.49% ‐84.63% 278.09%
522000 FICA 0 0 4,075 4,510 0 4,510 (4,510) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 18,334 18,334 5,602 9,317 0 9,317 9,017 49.18% ‐69.44% 509.82%
527000 ON BEHALF PAYMENTS 14,000 14,000 0 0 0 0 14,000 100.00% ‐100.00% ‐100.00%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 108 108 0 108 (108) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 53,211 53,211 318 644 0 644 52,567 98.79% ‐99.40% ‐85.48%
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 85,864 123,126 0 123,126 1,369,567 91.75% ‐94.25% ‐1.02%
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 15,399 15,399 0 15,399 (15,399) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 216 216 0 216 (216) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 121 121 0 121 (121) NA NA NA
530500 ATHLETIC EVENT STAFF 1,502,100 1,302,100 0 0 0 0 1,302,100 100.00% ‐100.00% ‐100.00%
ENTERPRISE OPERATIONS Total 1,502,100 1,302,100 15,736 15,736 0 15,736 1,286,364 98.79% ‐98.79% ‐85.50%
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 0 21,000,000 0 21,000,000 5,854,843 21.80% ‐100.00% 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 0 21,000,000 0 21,000,000 5,854,843 21.80% ‐100.00% 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 1,606,225,147 52,628,916 111,406,398 70,702,228 182,108,627 1,424,116,521 88.66% ‐96.72% ‐16.77%
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 13,539 22,745 0 22,745 (22,745) NA NA NA
412150 CLUB DUES AND FEES 0 0 386,890 484,941 0 484,941 (484,941) NA NA NA
412200 DONATIONS 0 120,919 16,872 20,327 0 20,327 100,592 83.19% ‐86.05% 101.72%
412250 FUNDRAISING/MISC. SALES 0 0 65,472 90,642 0 90,642 (90,642) NA NA NA
412300 GATE RECEIPTS 0 0 0 26,773 0 26,773 (26,773) NA NA NA
413100 TUITION FROM INDIVIDUALS 0 0 95,974 111,452 0 111,452 (111,452) NA NA NA
413200 TUITION ‐ OTHER GEORGIA LUAS 0 0 0 0 0 0 0 NA NA NA
413500 SUMMER SCHOOL TUITION 0 0 2,460 5,170 0 5,170 (5,170) NA NA NA
414000 TRANSPORTATION FEES 0 0 708 2,050 0 2,050 (2,050) NA NA NA
417000 STUDENT ACTIVITIES‐CENTRALIZED 0 0 366 5,511 0 5,511 (5,511) NA NA NA
418000 COMMUNITY SERVICE ACTIVITIES 0 0 0 0 0 0 0 NA NA NA
419100 RENTAL OF PROPERTY 0 0 171 171 0 171 (171) NA NA NA
419200 CONTRIBUTIONS‐PRIVATE SOURCES 0 0 0 0 0 0 0 NA NA NA
419850 STUDENT SUPPLY FEES 0 0 6,835 6,835 0 6,835 (6,835) NA NA NA
419950 OTHER LOCAL REVENUES 0 7,521,505 158,258 202,875 0 202,875 7,318,630 97.30% ‐97.90% ‐67.63%
419951 10% ‐ OTHER LOCAL REVENUES 0 130,200 251 581 0 581 129,619 99.55% ‐99.81% ‐94.65%
LOCAL REVENUES Total 0 7,772,624 747,796 980,072 0 980,072 6,792,552 87.39% ‐90.38% 51.31%
INTEREST 415000 INVESTMENT INCOME 0 0 1,422 2,843 0 2,843 (2,843) NA NA NA
INTEREST Total 0 0 1,422 2,843 0 2,843 (2,843) NA NA NA
STATE SOURCES 434000 GRANTS FROM PRE‐K LOTTERY 0 9,011,155 0 0 0 0 9,011,155 100.00% ‐100.00% ‐100.00%
438000 OTHER GRANTS FROM GEORGIA DOE 6,660,000 7,017,419 0 357,419 0 357,419 6,660,000 94.91% ‐100.00% ‐38.88%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 6,660,000 16,028,574 0 357,419 0 357,419 15,671,155 97.77% ‐100.00% ‐73.24%
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 0 105,417,213 0 0 0 0 105,417,213 100.00% ‐100.00% ‐100.00%
445300 ALL OTHER FEDERAL GRANTS 0 9,500 0 0 0 0 9,500 100.00% ‐100.00% ‐100.00%
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 347,152,928 645,099,686 0 0 0 0 645,099,686 100.00% ‐100.00% ‐100.00%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,424,000 4,676,221 887 1,003,651 0 1,003,651 3,672,570 78.54% ‐99.98% 157.55%
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 4,424,000 4,676,221 887 1,003,651 0 1,003,651 3,672,570 78.54% ‐99.98% 157.55%
0 0 NA NA NA
TOTAL REVENUE 358,236,928 673,577,105 750,105 2,343,985 0 2,343,985 671,233,120 99.65% ‐99.89% ‐95.82%
INSTRUCTION 511000 TEACHERS 0 8,609,387 160,114 313,602 0 313,602 8,295,785 96.36% ‐98.14% ‐56.29%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 10,340 241,500 491,551 0 491,551 (481,211) ‐4653.88% 2235.59% 56946.51%
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 0 3,071 0 3,071 2,160,270 99.86% ‐100.00% ‐98.30%
511800 ART ‐ MUSIC ‐ PE 0 0 0 103 0 103 (103) NA NA NA
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 1,886,083 12,340 12,396 0 12,396 1,873,687 99.34% ‐99.35% ‐92.11%
514500 INTERPRETER 0 0 0 318 0 318 (318) NA NA NA
516100 TECHNOLOGY SPECIALIST 0 0 0 141 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 93,863 94,163 0 94,163 (94,163) NA NA NA
519900 OTHER SALARIES & COMPENSATION 21,510,000 66,970,986 50,825 62,777 0 62,777 66,908,209 99.91% ‐99.92% ‐98.88%
519910 EXTRA ACTIVITY SALARIES 0 2,972,675 (3,335) 13,820 35,964 49,784 2,922,891 98.33% ‐100.11% ‐94.42%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 7,449,158 10,063 17,590 0 17,590 7,431,568 99.76% ‐99.86% ‐97.17%
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
522000 FICA 0 0 28,030 111,951 0 111,951 (111,951) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 4,023,964 34,722 65,529 0 65,529 3,958,434 98.37% ‐99.14% ‐80.46%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 107 107 0 107 (107) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 568,915 4,075,590 3,333 5,265 0 5,265 4,070,325 99.87% ‐99.92% ‐98.45%
530000 PURCHASED PROF/TECH SERVICES 32,335,698 2,814,436 65,475 69,485 62,731 132,216 2,682,220 95.30% ‐97.67% ‐70.37%
532100 CONTRACTED SERV‐TEACHERS 1,647,054 10,224,443 505,740 604,437 41,319 645,756 9,578,687 93.68% ‐95.05% ‐29.06%
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 0 0 0 4,350 4,350 (4,350) NA NA NA
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 1,500 1,500 0 1,500 (1,500) NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 2,599 2,599 0 2,599 (2,599) 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 11,064,787 893,816 918,574 2,741,234 3,659,808 7,404,979 66.92% ‐91.92% ‐0.38%
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 10,291 19,352 4,704 24,056 (24,056) NA NA NA
561000 SUPPLIES 968,977 13,457,194 934,698 1,504,949 930,544 2,435,493 11,021,701 81.90% ‐93.05% 34.20%
561099 SURPLUS 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 112,144 847,108 85,346 188,685 77,827 266,512 580,595 68.54% ‐89.93% 167.29%
561200 COMPUTER SOFTWARE 438,760 345,737 0 0 105,890 105,890 239,847 69.37% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 110,388 6,894,075 506,135 740,917 1,073,509 1,814,426 5,079,648 73.68% ‐92.66% 28.97%
561600 EXPENDABLE COMPUTER EQUIPMEN 122,792 41,103,652 960,937 1,518,955 4,645,178 6,164,133 34,939,519 85.00% ‐97.66% ‐55.65%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 4,677,421 0 0 10,000 10,000 4,667,421 99.79% ‐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 5,881,068 85,935 117,239 303,368 420,607 5,460,462 92.85% ‐98.54% ‐76.08%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 143,625 0 7,051 28,423 35,474 108,151 75.30% ‐100.00% ‐41.09%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 755,584 238,704 273,269 2,646,167 2,919,436 (2,163,852) ‐286.38% ‐68.41% 334.00%
581000 DUES AND FEES 85,434 1,800 157,237 574,303 9,304 583,607 (581,807) ‐32322.60% 8635.38% 382768.47%
589000 OTHER EXPENDITURES 0 0 324,198 622,631 29,371 652,002 (652,002) NA NA NA
INSTRUCTION Total 72,503,402 231,186,485 5,404,173 8,356,330 29,810,560 38,166,891 193,019,594 83.49% ‐97.66% ‐56.63%
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 37,245 77,803 0 77,803 (77,803) 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 45,028 47,623 0 47,623 (47,623) 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 1,369,549 36,557 41,842 0 41,842 1,327,707 96.94% ‐97.33% ‐63.34%
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 24,048 33,330 0 33,330 (17,330) ‐108.32% 50.30% 2399.78%
519100 OTHER ADMINISTRATIVE PERSONNE 0 288,388 313,481 467,566 0 467,566 (179,178) ‐62.13% 8.70% 1845.57%
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
519900 OTHER SALARIES & COMPENSATION 2,100,000 18,965,668 144,989 184,949 0 184,949 18,780,719 99.02% ‐99.24% ‐88.30%
519910 EXTRA ACTIVITY SALARIES 0 0 6,370 6,370 0 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 74,908 103,793 0 103,793 2,118,510 95.33% ‐96.63% ‐43.95%
522000 FICA 0 0 11,090 14,748 0 14,748 (14,748) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 2,501,872 107,874 156,381 0 156,381 2,345,491 93.75% ‐95.69% ‐24.99%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 297 297 0 297 (297) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 55,650 654,566 6,389 8,982 0 8,982 645,584 98.63% ‐99.02% ‐83.53%
530000 PURCHASED PROF/TECH SERVICES 26,353,209 4,099,355 948,807 1,489,452 4,834,339 6,323,791 (2,224,437) ‐54.26% ‐76.85% 336.01%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 0 0 1,850 1,850 0 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 0 1,292 1,907 3,199 96,085 96.78% ‐100.00% ‐84.38%
553200 COMMUNICATION‐WEB SUBSCRPT/L 300 1,188,569 280,529 280,896 12,165 293,061 895,508 75.34% ‐76.40% 183.60%
558000 TRAVEL ‐ EMPLOYEES 0 45,805 155 1,017 0 1,017 44,787 97.78% ‐99.66% ‐73.35%
559500 OTHER PURCHASED SERVICES 0 13,000 0 0 0 0 13,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 100,000 1,505,175 27,677 36,614 85,372 121,986 1,383,190 91.90% ‐98.16% ‐70.81%
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 8,500 8,500 1,500 15.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 598,157 28,648 63,483 59,581 123,064 475,093 79.43% ‐95.21% 27.36%
561600 EXPENDABLE COMPUTER EQUIPMEN 15,500 178,207 58,529 68,971 13,978 82,949 95,258 53.45% ‐67.16% 364.43%
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 33,634 35,402 19,767 55,169 29,746 35.03% ‐60.39% 400.29%
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 0 635 635 32,815 98.10% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 28,626,859 34,483,473 2,188,104 3,122,661 5,036,565 8,159,226 26,324,247 76.34% ‐93.65% 8.67%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 11,570 0 0 0 0 11,570 100.00% ‐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 47,750 0 0 0 0 47,750 100.00% ‐100.00% ‐100.00%
514200 SALARY OF CLERICAL STAFF 0 53,871 5,533 10,719 0 10,719 43,152 80.10% ‐89.73% 138.76%
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 9,447 228,685 31,084 62,168 0 62,168 166,516 72.81% ‐86.41% 226.22%
519100 OTHER ADMINISTRATIVE PERSONNE 0 128,267 48,717 138,970 0 138,970 (10,703) ‐8.34% ‐62.02% 1200.13%
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 40,058 10,310 25,900 0 25,900 14,158 35.34% ‐74.26% 675.87%
522000 FICA 0 0 1,476 3,262 0 3,262 (3,262) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,877 59,440 16,849 37,473 0 37,473 21,968 36.96% ‐71.65% 656.51%
529000 OTHER EMPLOYEE BENEFITS 0 48,524 1,142 2,521 0 2,521 46,003 94.81% ‐97.65% ‐37.67%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 965,266 0 44,072 126,184 170,256 795,011 82.36% ‐100.00% ‐45.21%
530001 ARCHITECT/ENGINEER 0 0 0 0 0 0 0 NA NA NA
530003 OTHER COST‐PROFESSIONAL TECH 0 0 0 0 0 0 0 NA NA NA
532100 CONTRACTED SERV‐TEACHERS 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 2,121 0 0 0 0 2,121 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 0 1,340,299 0 0 10,471 10,471 1,329,828 99.22% ‐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 0 563,168 32,376 32,881 58,331 91,212 471,956 83.80% ‐94.25% ‐29.94%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 13,950 7,693 0 0 2,476 2,476 5,217 67.81% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 40,000 296,000 0 0 0 0 296,000 100.00% ‐100.00% ‐100.00%
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
561500 EXPENDABLE EQUIPMENT 0 398,026 43,885 44,024 70,188 114,212 283,814 71.31% ‐88.97% 32.73%
561600 EXPENDABLE COMPUTER EQUIPMEN 8,500 30,345 4,300 4,300 200 4,500 25,845 85.17% ‐85.83% 70.05%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 40,731 0 0 10,037 10,037 30,695 75.36% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 848 0 0 0 0 848 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 0 35,679 0 0 2,200 2,200 33,479 93.83% ‐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 5,270,574 195,672 406,289 281,750 688,039 4,582,535 86.95% ‐96.29% ‐7.50%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 30,930 0 0 0 0 30,930 100.00% ‐100.00% ‐100.00%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 82,385 0 0 0 0 82,385 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 61,226 15,305,773 23,262 32,591 293 32,884 15,272,890 99.79% ‐99.85% ‐97.44%
516100 TECHNOLOGY SPECIALIST 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 60,000 0 0 2,000 2,000 58,000 96.67% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 0 17,133,659 538,827 1,100,425 0 1,100,425 16,033,234 93.58% ‐96.86% ‐22.93%
519900 OTHER SALARIES & COMPENSATION 1,890,000 2,720,479 0 0 0 0 2,720,479 100.00% ‐100.00% ‐100.00%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 3,646,090 89,356 173,423 0 173,423 3,472,667 95.24% ‐97.55% ‐42.92%
522000 FICA 0 0 8,826 17,202 0 17,202 (17,202) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 3,601,653 114,933 227,595 0 227,595 3,374,058 93.68% ‐96.81% ‐24.17%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 810 810 0 810 (810) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 51,522 2,867,217 7,226 13,891 0 13,891 2,853,325 99.52% ‐99.75% ‐94.19%
530000 PURCHASED PROF/TECH SERVICES 26,118,743 6,326,253 89,870 328,509 272,116 600,625 5,725,629 90.51% ‐98.58% ‐37.69%
532100 CONTRACTED SERV‐TEACHERS 0 60,057 7,700 7,700 0 7,700 52,357 87.18% ‐87.18% 53.85%
536100 PER DIEM AND FEES 0 28,563 0 0 9,322 9,322 19,241 67.36% ‐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 1,703,223 126,845 153,984 14,073 168,056 1,535,166 90.13% ‐92.55% 8.49%
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 35,845 47,089 35,887 82,976 2,169,859 96.32% ‐98.41% ‐74.92%
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 11,593 16,027 72,945 88,972 7,285,209 98.79% ‐99.84% ‐97.39%
581000 DUES AND FEES 376,398 2,005,227 23,323 91,017 18,383 109,400 1,895,827 94.54% ‐98.84% ‐45.53%
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 72,373,558 1,078,415 2,210,262 467,386 2,677,647 69,695,910 96.30% ‐98.51% ‐63.35%
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 0 215,882 0 0 0 0 215,882 100.00% ‐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 18,136 18,735 10,466 29,200 74,984 71.97% ‐82.59% 115.79%
EDUCATIONAL MEDIA SERVICES Total 2,874,200 3,197,766 18,136 18,735 10,466 29,200 3,168,566 99.09% ‐99.43% ‐92.97%
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 7,656 0 7,656 (7,656) NA NA NA
514200 SALARY OF CLERICAL STAFF 0 42,848 17,455 36,197 0 36,197 6,651 15.52% ‐59.26% 913.72%
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
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
519000 OTHER MANAGEMENT PERSONNEL 0 499,580 68,080 136,160 0 136,160 363,420 72.75% ‐86.37% 227.06%
519100 OTHER ADMINISTRATIVE PERSONNE 0 1,373,114 152,701 310,066 0 310,066 1,063,047 77.42% ‐88.88% 170.97%
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 71,790 0 71,790 287,373 80.01% ‐90.01% 139.86%
522000 FICA 0 0 3,892 7,829 0 7,829 (7,829) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 470,161 48,667 97,732 0 97,732 372,429 79.21% ‐89.65% 149.44%
529000 OTHER EMPLOYEE BENEFITS 31,800 197,368 4,764 9,766 0 9,766 187,602 95.05% ‐97.59% ‐40.62%
530000 PURCHASED PROF/TECH SERVICES (5,645,750) 878,976 52,140 52,140 60,188 112,328 766,648 87.22% ‐94.07% ‐28.82%
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 59,500 565 4,017 0 4,017 55,483 93.25% ‐99.05% ‐18.98%
561000 SUPPLIES 7,960 132,957 7,262 7,262 432 7,694 125,264 94.21% ‐94.54% ‐34.46%
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 13,585 944 1,614 0 1,614 11,971 88.12% ‐93.05% 42.60%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 158,120 1,268 1,268 40 1,308 156,812 99.17% ‐99.20% ‐90.38%
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 30,000 700 700 0 700 29,300 97.67% ‐97.67% ‐72.00%
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
FEDERAL GRANT ADMINISTRATION Total (4,405,990) 5,879,548 398,160 744,197 60,660 804,857 5,074,691 86.31% ‐93.23% 51.89%
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 16,663 0 16,663 (16,663) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 62,607 13,842 27,684 0 27,684 34,923 55.78% ‐77.89% 430.62%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 91,761 192,251 0 192,251 (192,251) 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 39,980 0 39,980 (39,980) NA NA NA
522000 FICA 0 0 1,596 3,316 0 3,316 (3,316) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 23,676 48,674 0 48,674 (48,674) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 45,050 101,522 1,507 3,159 0 3,159 98,363 96.89% ‐98.52% ‐62.66%
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 0 1,327 92 1,419 13,581 90.54% ‐100.00% 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 50,603,361 160,704 333,055 92 333,147 50,270,214 99.34% ‐99.68% ‐92.10%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 466 466 0 466 (466) NA NA NA
513000 PRINCIPAL 0 0 10,737 10,737 0 10,737 (10,737) NA NA NA
513100 ASSISTANT PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 0 0 14,800 23,502 0 23,502 (23,502) NA NA NA
514800 ACCOUNTANT 0 0 15,323 30,647 0 30,647 (30,647) 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 10,348 16,323 0 16,323 (16,323) 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
522000 FICA 0 0 568 936 0 936 (936) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 8,491 13,387 0 13,387 (13,387) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 859 859 0 859 (859) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 39,750 145,584 971 1,595 0 1,595 143,989 98.90% ‐99.33% ‐86.85%
530000 PURCHASED PROF/TECH SERVICES 26,152,645 701,148 30,000 30,000 7,000 37,000 664,148 94.72% ‐95.72% ‐48.66%
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 6,336,875 92,562 128,451 7,000 135,451 6,201,425 97.86% ‐98.54% ‐75.68%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
514800 ACCOUNTANT 0 0 4,926 8,415 0 8,415 (8,415) 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 2,390 0 2,390 (2,390) NA NA NA
522000 FICA 0 0 62 103 0 103 (103) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 1,024 1,740 0 1,740 (1,740) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 30 61 0 61 (61) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 26,102,645 1,093,395 84,173 84,173 194,798 278,970 814,425 74.49% ‐92.30% ‐7.62%
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 14,050 0 0 14,050 14,050 0 0.00% ‐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 1,365,901 91,409 96,882 208,848 305,729 1,060,172 77.62% ‐93.31% ‐14.89%
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 6,998,151 791,454 848,258 229,764 1,078,021 5,920,129 84.60% ‐88.69% 45.45%
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 1,971 2,205 0 2,205 17,795 88.98% ‐90.15% 32.27%
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 0 0 29,685,895 100.00% ‐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 0 237 237 3,551,277 99.99% ‐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
561600 EXPENDABLE COMPUTER EQUIPMEN 0 1,858,781 0 0 0 0 1,858,781 100.00% ‐100.00% ‐100.00%
562000 ENERGY / ELECTRICITY 7,204 3,124 0 0 0 0 3,124 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 0 21,600 37,023 37,023 0 37,023 (15,423) ‐71.40% 71.40% 1956.83%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 411,131 0 0 0 0 411,131 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 3,750,000 0 27,621 38,838 0 38,838 (38,838) 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 59,218,064 858,068 926,323 230,001 1,156,324 58,061,740 98.05% ‐98.55% ‐81.23%
STUDENT TRANSPORTATION SERVICE 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 782,512 18,953 19,463 129,319 148,782 633,730 80.99% ‐97.58% ‐70.15%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 0 0 0 0 0 0 NA NA NA
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
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 14,760 14,760 (14,760) NA NA NA
561000 SUPPLIES 0 0 0 0 4,470 4,470 (4,470) 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 6,095 6,220 58,942 65,161 388,610 85.64% ‐98.66% ‐83.55%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 20,203,014 0 0 2,143,267 2,143,267 18,059,747 89.39% ‐100.00% ‐100.00%
573200 PURCHASE/LEASE ‐ BUSES 0 0 0 0 0 0 0 NA NA NA
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 27,437,095 26,038,160 25,048 25,682 2,408,050 2,433,732 23,604,428 90.65% ‐99.90% ‐98.82%
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 0 169,101 116,172 232,636 0 232,636 (63,535) ‐37.57% ‐31.30% 1550.86%
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 30,550 0 30,550 33,622 52.39% ‐76.20% 471.28%
522000 FICA 0 0 1,625 3,254 0 3,254 (3,254) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 49,447 24,140 47,885 0 47,885 1,563 3.16% ‐51.18% 1062.08%
529000 OTHER EMPLOYEE BENEFITS 0 49,059 1,605 3,203 0 3,203 45,856 93.47% ‐96.73% ‐21.65%
530000 PURCHASED PROF/TECH SERVICES 26,188,445 3,394,362 27,083 28,733 177 28,910 3,365,451 99.15% ‐99.20% ‐89.84%
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 87,500 507 507 0 507 86,993 99.42% ‐99.42% ‐93.04%
561000 SUPPLIES 0 68,000 646 646 15 661 67,339 99.03% ‐99.05% ‐88.60%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 7,100 509 509 850 1,359 5,741 80.86% ‐92.83% ‐13.97%
561500 EXPENDABLE EQUIPMENT 45,000 89,798 0 0 5,286 5,286 84,512 94.11% ‐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 5,905,187 187,562 347,923 6,559 354,482 5,550,705 94.00% ‐96.82% ‐29.30%
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
OTHER SUPPORT SERVICES 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 0 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 160,810 26,168 38,713 0 38,713 122,098 75.93% ‐83.73% 188.88%
521000 STATE HEALTH INSURANCE 0 0 2,331 3,298 0 3,298 (3,298) NA NA NA
522000 FICA 0 0 1,262 1,949 0 1,949 (1,949) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 13,401 53 66 0 66 13,334 99.50% ‐99.61% ‐94.05%
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 77,029 159,651 159,651 2,444 162,095 (85,066) ‐110.43% 107.26% 2387.14%
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 (6,981) 189,464 203,677 2,444 206,121 (213,101) 3052.76% ‐2814.14% ‐35113.00%
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 2,000 2,000 452,578 99.56% ‐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 2,000 2,000 21,743,413 99.99% ‐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 3,824 3,824 446,576 450,400 1,540,518 77.38% ‐99.81% ‐97.70%
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 40,000 628 778 1,721 2,499 37,501 93.75% ‐98.43% ‐76.66%
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 20,000 706 1,431 0 1,431 18,569 92.84% ‐96.47% ‐14.11%
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
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 50,000 50,000 866 2,966 0 2,966 47,034 94.07% ‐98.27% ‐28.82%
558200 PLAYOFF PAYOUT 50,000 50,000 7,772 7,988 34,753 42,741 7,259 14.52% ‐84.46% 91.70%
561000 SUPPLIES 126,082 126,082 1,712 2,166 37,615 39,780 86,302 68.45% ‐98.64% ‐79.39%
561001 FIRST AID SUPPLIES‐ATHLETICS 70,000 70,000 933 933 6,665 7,598 62,402 89.15% ‐98.67% ‐84.00%
561510 ATHLETICS UNIFORMS 900,000 900,000 55,726 103,256 592,575 695,831 204,169 22.69% ‐93.81% 37.67%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 900,000 900,000 111,265 142,407 171,794 314,201 585,799 65.09% ‐87.64% 89.88%
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 4,354,000 183,432 265,748 1,291,699 1,557,447 2,796,553 64.23% ‐95.79% ‐26.76%
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%
571500 LAND IMPROVEMENTS 0 0 0 0 0 0 0 NA NA NA
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 118,532,414 3,680,227 19,944,390 3,275,584 23,219,974 95,312,441 80.41% ‐96.90% 101.91%
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 158,786,775 131,620,673 3,680,227 19,944,390 3,543,586 23,487,976 108,132,697 82.15% ‐97.20% 81.84%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 0 590,000 887 1,216 0 1,216 588,784 99.79% ‐99.85% ‐97.53%
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 0 590,000 887 1,216 0 1,216 588,784 99.79% ‐99.85% ‐97.53%
TOTAL EXPENDITURES 659,233,995 660,162,058 14,752,022 37,131,821 43,367,665 80,499,486 579,662,572 87.81% ‐97.77% ‐32.50%
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 12,782,460 12,782,460 0 12,782,460 416,217,540 97.02% ‐97.02% ‐64.24%
412200 DONATIONS 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 12,782,460 12,782,460 0 12,782,460 416,217,540 97.02% ‐97.02% ‐64.24%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 2,694,037 5,458,724 0 5,458,724 (2,658,724) ‐94.95% ‐3.78% 2239.45%
INTEREST Total 2,800,000 2,800,000 2,694,037 5,458,724 0 5,458,724 (2,658,724) ‐94.95% ‐3.78% 2239.45%
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 0 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 0 20,000,000 0 20,000,000 (20,000,000) NA NA NA
TOTAL REVENUE 431,800,000 431,800,000 15,476,497 38,241,184 0 38,241,184 393,558,816 91.14% ‐96.42% 6.27%
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) 70,042 153,667 207,957 361,624 (1,321,624) 137.67% ‐107.30% ‐292.08%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 601,150 601,150 360,612 961,762 (961,762) NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 23,526 23,526 28,322 51,848 908,152 94.60% ‐97.55% ‐70.59%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 0 0 694,718 778,343 596,891 1,375,235 (1,375,235) NA NA NA
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 1,923 1,923 10,239 12,162 (12,162) NA NA NA
561500 EXPENDABLE EQUIPMENT 0 (1,554) 3,726 3,726 0 3,726 (5,280) 339.76% ‐339.76% ‐2977.07%
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) 5,649 5,649 10,271 15,920 (17,474) 1124.46% ‐463.53% ‐4462.32%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 530000 PURCHASED PROF/TECH SERVICES 0 32,631,246 682,500 797,684 19,289,112 20,086,795 12,544,450 38.44% ‐97.91% ‐70.67%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 11,114,410 14,977 14,977 10,890,152 10,905,128 209,282 1.88% ‐99.87% ‐98.38%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 500,000 0 0 303,291 303,291 196,709 39.34% ‐100.00% ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 0 44,245,656 697,477 812,660 30,482,554 31,295,214 12,950,442 29.27% ‐98.42% ‐77.96%
INSTRUCTIONAL STAFF TRAINING 561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
INSTRUCTIONAL STAFF TRAINING Total 0 0 0 0 0 0 0 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 7,066 0 7,066 (7,066) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 10,007,100 7,007,100 44,534 91,254 0 91,254 6,915,846 98.70% ‐99.36% ‐84.37%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 1,000,000 5,975 11,950 0 11,950 988,050 98.81% ‐99.40% ‐85.66%
522000 FICA 0 0 658 1,347 0 1,347 (1,347) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 1,000,000 9,988 20,233 0 20,233 979,767 97.98% ‐99.00% ‐75.72%
529000 OTHER EMPLOYEE BENEFITS 543 1,000,543 598 1,241 0 1,241 999,303 99.88% ‐99.94% ‐98.51%
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
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
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
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 10,053,526 11,001,557 65,287 133,091 32,075 165,167 10,836,391 98.50% ‐99.41% ‐85.48%
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 18,000,000 272,455 541,939 9,497,912 10,039,851 7,960,149 44.22% ‐98.49% ‐63.87%
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 18,000,000 272,455 541,939 9,497,912 10,039,851 7,960,149 44.22% ‐98.49% ‐63.87%
OTHER SUPPORT SERVICES 519900 OTHER SALARIES & COMPENSATION 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
OTHER SUPPORT SERVICES Total 0 0 0 0 0 0 0 NA NA NA
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 11,723 16,955 0 16,955 4,896,006 99.65% ‐99.76% ‐95.86%
521000 STATE HEALTH INSURANCE 467,208 467,208 2,390 2,390 0 2,390 464,818 99.49% ‐99.49% ‐93.86%
522000 FICA 0 0 149 225 0 225 (225) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 2,436 3,519 0 3,519 739,956 99.53% ‐99.67% ‐94.32%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 101 116 0 116 99,561 99.88% ‐99.90% ‐98.61%
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 1,099,990 1,587,997 8,863,494 10,451,490 25,259,874 70.73% ‐96.92% ‐46.64%
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 694,936,550 620,565,362 23,370,881 43,337,216 95,419,675 138,756,891 481,808,470 77.64% ‐96.23% ‐16.20%
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 0 249,600 7,089 256,689 1,015,967 79.83% ‐100.00% 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 729,323,050 693,984,646 24,487,671 45,198,018 104,290,257 149,488,275 544,496,371 78.46% ‐96.47% ‐21.85%
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 26,223,255 47,469,700 144,911,516 192,381,216 664,549,851 77.55% ‐96.94% ‐33.53%
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 0 3,609 0 3,609 553,437 99.35% ‐100.00% ‐92.23%
LOCAL REVENUES Total 69,574,270 69,574,270 0 3,609 0 3,609 69,570,661 99.99% ‐100.00% ‐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 0 119,888 0 119,888 (119,888) NA NA NA
STATE SOURCES Total 0 0 0 119,888 0 119,888 (119,888) NA NA NA
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 2,230,800 2,230,800 0 2,558 0 2,558 2,228,242 99.89% ‐100.00% ‐98.62%
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 1,296 0 1,296 4,331,044 99.97% ‐100.00% ‐99.64%
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 9,732,050 0 0 0 0 9,732,050 100.00% ‐100.00% ‐100.00%
FEDERAL SOURCES Total 11,794,465 16,805,190 0 3,854 0 3,854 16,801,336 99.98% ‐100.00% ‐99.72%
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 86,379,460 0 127,351 0 127,351 86,252,109 99.85% ‐100.00% ‐98.23%
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 7,965 14,381 0 14,381 83,629 85.33% ‐91.87% 76.08%
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 26,739,285 584,573 646,426 0 646,426 26,092,859 97.58% ‐97.81% ‐70.99%
519000 OTHER MANAGEMENT PERSONNEL 1,187,520 1,187,520 157,529 311,796 0 311,796 875,724 73.74% ‐86.73% 215.07%
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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 32,000 0 0 0 0 32,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 9,845,500 9,845,500 31,353 63,757 0 63,757 9,781,743 99.35% ‐99.68% ‐92.23%
522000 FICA 0 0 11,296 14,609 0 14,609 (14,609) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,726,035 3,726,035 46,904 85,843 0 85,843 3,640,192 97.70% ‐98.74% ‐72.35%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 17,367 40,012 0 40,012 (40,012) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 41,633 43,246 0 43,246 (43,246) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 475,168 475,168 16,157 19,029 0 19,029 456,139 96.00% ‐96.60% ‐51.94%
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 2,362 2,362 117,118 119,480 (503) ‐0.42% ‐98.01% ‐76.17%
544100 RENTAL OF LAND OR BUILDINGS 330,000 330,000 0 14,693 38,928 53,622 276,378 83.75% ‐100.00% ‐46.57%
544200 RENTAL OF EQUIPMENT & VEHICLES 60,500 60,500 0 1,208 427 1,636 58,865 97.30% ‐100.00% ‐76.04%
558000 TRAVEL ‐ EMPLOYEES 165,000 165,000 3,155 3,196 0 3,196 161,804 98.06% ‐98.09% ‐76.75%
559500 OTHER PURCHASED SERVICES 330,440 330,440 0 0 258,940 258,940 71,500 21.64% ‐100.00% ‐100.00%
561000 SUPPLIES 3,865,717 3,865,717 22,899 82,930 444,967 527,897 3,337,820 86.34% ‐99.41% ‐74.26%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 363,575 363,575 1,245 5,084 14,849 19,933 343,642 94.52% ‐99.66% ‐83.22%
561600 EXPENDABLE COMPUTER EQUIPMEN 350,000 350,000 0 0 8,760 8,760 341,240 97.50% ‐100.00% ‐100.00%
563000 PURCHASED FOOD 28,823,148 28,823,148 250,649 1,677,625 7,932,388 9,610,013 19,213,135 66.66% ‐99.13% ‐30.16%
563500 FOOD ACQUISITIONS ‐ USDA 5,091,625 10,102,350 85,613 199,101 126,301 325,402 9,776,949 96.78% ‐99.15% ‐76.35%
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 82,048 95,815 1,021,042 1,116,857 383,143 25.54% ‐94.53% ‐23.35%
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 89,560,619 1,362,748 3,321,113 9,963,721 13,284,834 76,275,785 85.17% ‐98.48% ‐55.50%
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 89,560,619 1,362,748 3,321,113 9,963,721 13,284,834 76,275,785 85.17% ‐98.48% ‐55.50%
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