DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% 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 919,668,398 919,668,398 126,318,560 140,673,840 0 140,673,840 778,994,558 84.70% ‐86.26% ‐38.82%
411210 OTHER SALES TAXES 6,500,000 6,500,000 834,315 834,315 0 834,315 5,665,685 87.16% ‐87.16% ‐48.66%
411900 OTHER TAXES 3,000,000 3,000,000 0 313,708 0 313,708 2,686,292 89.54% ‐100.00% ‐58.17%
411910 TITLE AD VALOREM TAX (TAVT) 33,600,000 33,600,000 3,312,834 6,387,193 0 6,387,193 27,212,807 80.99% ‐90.14% ‐23.96%
412200 DONATIONS 0 0 0 0 0 0 0 NA NA NA
413100 TUITION FROM INDIVIDUALS 0 0 0 0 0 0 0 NA NA NA
414000 TRANSPORTATION FEES 775,000 775,000 225,451 227,449 0 227,449 547,551 70.65% ‐70.91% 17.39%
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 1,730,000 1,730,000 26,722 499,219 0 499,219 1,230,781 71.14% ‐98.46% 15.43%
419951 10% ‐ OTHER LOCAL REVENUES 0 0 0 0 0 0 0 NA NA NA
419955 REVENUE CLEARING ACCT 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 970,273,398 970,273,398 130,717,882 148,935,723 0 148,935,723 821,337,675 84.65% ‐86.53% ‐38.60%
INTEREST 415000 INVESTMENT INCOME 15,000,000 15,000,000 1,260,011 5,003,553 0 5,003,553 9,996,447 66.64% ‐91.60% 33.43%
INTEREST Total 15,000,000 15,000,000 1,260,011 5,003,553 0 5,003,553 9,996,447 66.64% ‐91.60% 33.43%
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 669,730,614 669,730,614 55,859,634 90,975,037 0 90,975,037 578,755,577 86.42% ‐91.66% ‐45.66%
431220 QBE ALLOTMENT (OPER COSTS) 39,838,074 39,838,074 3,324,847 9,964,621 0 9,964,621 29,873,453 74.99% ‐91.65% 0.05%
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 1,496,435 3,937,621 0 3,937,621 14,014,176 78.07% ‐91.66% ‐12.26%
431400 QBE CONTRA ACCOUNT (DEBIT) (183,008,042) (183,008,042) (15,250,749) (45,752,201) 0 (45,752,201) (137,255,841) 75.00% ‐91.67% 0.00%
438000 OTHER GRANTS FROM GEORGIA DOE 13,212,300 13,709,859 621,205 2,561,212 0 2,561,212 11,148,647 81.32% ‐95.47% ‐25.27%
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 559,830,156 560,327,715 46,051,372 61,686,290 0 61,686,290 498,641,425 88.99% ‐91.78% ‐55.96%
FEDERAL SOURCES 445350 CARES ACT‐ESSER 0 1,650,000 0 0 0 0 1,650,000 100.00% ‐100.00% ‐100.00%
FEDERAL SOURCES Total 0 1,650,000 0 0 0 0 1,650,000 100.00% ‐100.00% ‐100.00%
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 99,028 99,028 0 99,028 (99,028) 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 99,028 99,028 0 99,028 (99,028) NA NA NA
TOTAL REVENUE 1,545,103,554 1,547,251,113 178,128,294 215,724,594 0 215,724,594 1,331,526,519 86.06% 38.15% ‐44.23%
INSTRUCTION 511000 TEACHERS 447,376,792 446,819,357 50,295,489 51,676,639 0 51,676,639 395,142,718 88.43% ‐88.74% ‐53.74%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 1,885,000 1,965,000 10,527 44,981 0 44,981 1,920,019 97.71% ‐99.46% ‐90.84%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 930,672 515,909 0 0 0 0 515,909 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 0 95,000 6,606 7,756 0 7,756 87,244 91.84% ‐93.05% ‐67.34%
511700 EXTENDED YEAR 0 15,911 1,868 1,868 0 1,868 14,043 88.26% ‐88.26% ‐53.05%
511800 ART ‐ MUSIC ‐ PE 44,328,950 44,315,404 4,298,550 4,347,140 0 4,347,140 39,968,265 90.19% ‐90.30% ‐60.76%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 25,017,303 25,010,840 4,125,976 4,188,041 0 4,188,041 20,822,800 83.26% ‐83.50% ‐33.02%
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 33,048 33,048 0 33,048 (33,048) 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 47,284 47,284 0 0 0 0 47,284 100.00% ‐100.00% ‐100.00%
516400 PHYS/OCCUP/SPEECH THERAPIST 9,558,768 9,558,768 754,807 801,590 0 801,590 8,757,177 91.61% ‐92.10% ‐66.46%
517200 ELEMENTARY COUNSELOR 0 0 52,539 54,947 0 54,947 (54,947) NA NA NA
517300 SECONDARY COUNSELOR 0 0 39,831 39,831 0 39,831 (39,831) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
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) 3,100 6,035 0 6,035 (12,045,719) 100.05% ‐100.03% ‐100.20%
519910 EXTRA ACTIVITY SALARIES 101,793 101,793 735 2,398 0 2,398 99,396 97.64% ‐99.28% ‐90.58%
Page 1 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% 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
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 114,666,435 114,632,156 9,093,520 9,195,531 0 9,195,531 105,436,626 91.98% ‐92.07% ‐67.91%
522000 FICA 0 0 956,922 1,006,741 0 1,006,741 (1,006,741) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 109,111,522 109,176,598 9,127,904 9,487,575 0 9,487,575 99,689,023 91.31% ‐91.64% ‐65.24%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 3,477 3,477 0 3,477 (3,477) NA NA NA
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 8,500,000 8,500,000 607,206 1,787,708 0 1,787,708 6,712,292 78.97% ‐92.86% ‐15.87%
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 4,025 5,483 0 5,483 (5,483) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 19,675,371 19,598,743 563,327 586,939 0 586,939 19,011,805 97.01% ‐97.13% ‐88.02%
530000 PURCHASED PROF/TECH SERVICES 4,223,439 5,246,150 28,992 62,201 192,712 254,912 4,991,237 95.14% ‐99.45% ‐95.26%
530010 PURCHASED SERVICES‐OTHER FEES 1,530,558 1,567,058 87,664 1,424,156 64,022 1,488,178 78,880 5.03% ‐94.41% 263.52%
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
541000 WATER‐SEWER & CLEANING SERVIC 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 1,097,700 1,099,595 510,157 1,449,589 982,402 2,431,991 (1,332,396) ‐121.17% ‐53.61% 427.32%
544100 RENTAL OF LAND OR BUILDINGS 36,200 116,200 0 19,986 0 19,986 96,214 82.80% ‐100.00% ‐31.20%
544200 RENTAL OF EQUIPMENT & VEHICLES 85,863 85,863 0 828 0 828 85,035 99.04% ‐100.00% ‐96.14%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 43,850 29,218 0 188 0 188 29,030 99.36% ‐100.00% ‐97.42%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,530,380 989,447 13,684 50,118 164,990 215,108 774,339 78.26% ‐98.62% ‐79.74%
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 16,500 16,500 0 0 0 0 16,500 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 823,050 874,526 68,577 97,582 220 97,801 776,724 88.82% ‐92.16% ‐55.37%
559300 PAYMENTS FOR PASS THRU FUNDS 1,399,654 985,551 155,570 302,344 0 302,344 683,207 69.32% ‐84.21% 22.71%
559400 PAYMENTS TO CHARTER SCHOOLS 62,568,382 62,568,382 5,701,503 17,104,510 0 17,104,510 45,463,872 72.66% ‐90.89% 9.35%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 2,700,569 8,783,195 274,617 679,078 538,907 1,217,985 7,565,209 86.13% ‐96.87% ‐69.07%
561070 ADA Supplies 22,500 2,500 1,696 1,696 0 1,696 804 32.15% ‐32.15% 171.39%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 140,962 280,014 22,761 34,962 33,876 68,838 211,176 75.42% ‐91.87% ‐50.06%
561200 COMPUTER SOFTWARE 7,869,442 8,229,604 235,282 4,908,835 230,974 5,139,809 3,089,795 37.54% ‐97.14% 138.59%
561500 EXPENDABLE EQUIPMENT 661,268 2,636,665 158,844 232,400 397,400 629,800 2,006,865 76.11% ‐93.98% ‐64.74%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 745,400 883,685 16,376 70,702 60,565 131,267 752,418 85.15% ‐98.15% ‐68.00%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564000 DIGITAL/ELECTRONIC TEXTBOOKS 713,172 1,396,668 2,700 2,850 330 3,180 1,393,488 99.77% ‐99.81% ‐99.18%
564100 TEXTBOOKS ‐ PRINTED 5,486,524 6,241,256 (880) (880) 3,568,703 3,567,824 2,673,433 42.83% ‐100.01% ‐100.06%
564200 BOOKS (OTHER THAN TEXTBOOKS) 55,650 96,723 7,767 12,977 13,992 26,969 69,753 72.12% ‐91.97% ‐46.33%
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 1,710,195 0 0 27,433 27,433 1,682,762 98.40% ‐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 809,712 853,390 42,208 68,773 233,363 302,136 551,255 64.60% ‐95.05% ‐67.76%
589000 OTHER EXPENDITURES 1,064,370 1,064,370 0 0 0 0 1,064,370 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 881,281,747 890,765,390 87,306,973 109,800,620 6,523,945 116,324,565 774,440,825 86.94% ‐90.20% ‐50.69%
PUPIL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 0 870 1,530 0 1,530 (1,530) NA NA NA
514200 SALARY OF CLERICAL STAFF 2,499,351 2,440,137 261,845 624,928 0 624,928 1,815,209 74.39% ‐89.27% 2.44%
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
514600 ATHLETICS PERSONNEL 1,399,391 1,322,410 153,669 351,135 0 351,135 971,275 73.45% ‐88.38% 6.21%
516300 SCH NURSE/SPEC EDUC NURSE LPN 6,414,786 6,414,786 828,745 996,824 0 996,824 5,417,962 84.46% ‐87.08% ‐37.84%
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
9/30/2024
(UNAUDITED)
1 3
% 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 813,649 813,649 41,064 41,064 0 41,064 772,584 94.95% ‐94.95% ‐79.81%
517200 ELEMENTARY COUNSELOR 9,451,280 9,451,280 1,064,991 1,129,607 0 1,129,607 8,321,672 88.05% ‐88.73% ‐52.19%
517300 SECONDARY COUNSELOR 12,753,657 12,711,144 1,440,152 1,874,855 0 1,874,855 10,836,289 85.25% ‐88.67% ‐41.00%
517400 SCHOOL PSYCHOLOGIST 4,020,317 4,020,317 455,381 506,330 0 506,330 3,513,987 87.41% ‐88.67% ‐49.62%
517600 SCHOOL SOCIAL WORKER 5,185,440 5,185,440 630,295 778,398 0 778,398 4,407,043 84.99% ‐87.84% ‐39.96%
517700 FAMILY SERVICES/PARENT COORD 2,810,779 2,810,779 407,573 805,205 0 805,205 2,005,574 71.35% ‐85.50% 14.59%
519000 OTHER MANAGEMENT PERSONNEL 2,628,298 2,628,298 295,189 736,564 0 736,564 1,891,733 71.98% ‐88.77% 12.10%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,008,380 3,008,380 952,963 1,220,841 333 1,221,174 1,787,207 59.41% ‐68.32% 62.33%
519900 OTHER SALARIES & COMPENSATION 19,078,708 10,930,708 15,794 20,279 0 20,279 10,910,429 99.81% ‐99.86% ‐99.26%
519910 EXTRA ACTIVITY SALARIES 60,000 60,000 0 3,420 0 3,420 56,580 94.30% ‐100.00% ‐77.20%
521000 STATE HEALTH INSURANCE 9,462,700 9,441,606 934,409 1,336,817 0 1,336,817 8,104,788 85.84% ‐90.10% ‐43.36%
522000 FICA 0 0 99,545 140,148 0 140,148 (140,148) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 9,568,732 9,552,011 1,018,794 1,527,305 0 1,527,305 8,024,705 84.01% ‐89.33% ‐36.04%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 1,200 1,760 0 1,760 (1,760) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,239,070 1,236,937 75,485 115,389 0 115,389 1,121,548 90.67% ‐93.90% ‐62.69%
530000 PURCHASED PROF/TECH SERVICES 678,440 4,927,490 67,344 113,499 712,381 825,880 4,101,610 83.24% ‐98.63% ‐90.79%
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 175,000 157,500 0 0 0 0 157,500 100.00% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 250,800 250,800 0 0 18,735 18,735 232,065 92.53% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 4,000 4,000 0 0 0 0 4,000 100.00% ‐100.00% ‐100.00%
544400 OTHER RENTALS 10,500 10,500 0 0 7,135 7,135 3,365 32.04% ‐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 500 (550,148) 0 269 817 1,086 (551,234) 100.20% ‐100.00% ‐100.20%
558000 TRAVEL ‐ EMPLOYEES 138,900 146,100 15,538 16,444 0 16,444 129,656 88.74% ‐89.36% ‐54.98%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 626,730 901,730 3,663 11,033 12,746 23,779 877,951 97.36% ‐99.59% ‐95.11%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 3,600 17,100 2,279 2,279 0 2,279 14,821 86.67% ‐86.67% ‐46.69%
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 3,959 3,959 0 3,959 6,041 60.41% ‐60.41% 58.35%
561600 EXPENDABLE COMPUTER EQUIPMENT 102,825 97,543 2,690 2,690 17 2,707 94,835 97.22% ‐97.24% ‐88.97%
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%
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 46,800 81,456 6,327 6,327 150 6,477 74,979 92.05% ‐92.23% ‐68.93%
589000 OTHER EXPENDITURES 553,679 552,179 0 0 0 0 552,179 100.00% ‐100.00% ‐100.00%
PUPIL SERVICES Total 93,144,658 88,782,477 8,779,764 12,375,902 754,188 13,130,090 75,652,387 85.21% ‐90.11% ‐44.24%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 159,405 159,405 1,100 1,100 0 1,100 158,305 99.31% ‐99.31% ‐97.24%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 71,000 532,500 (7,481) 5,644 0 5,644 526,856 98.94% ‐101.40% ‐95.76%
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 6,009 11,936 0 11,936 194,530 94.22% ‐97.09% ‐76.88%
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
517100 TEACHER SUPT SPEC/DIAG/AUDIO 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 201,720 201,720 15,800 25,001 0 25,001 176,719 87.61% ‐92.17% ‐50.42%
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,255,991 2,330,211 395,915 984,171 0 984,171 1,346,040 57.76% ‐83.01% 68.94%
519100 OTHER ADMINISTRATIVE PERSONNEL 6,451,700 6,594,412 442,304 1,098,411 0 1,098,411 5,496,000 83.34% ‐93.29% ‐33.37%
519900 OTHER SALARIES & COMPENSATION 3,863,487 3,863,487 57,165 93,026 0 93,026 3,770,461 97.59% ‐98.52% ‐90.37%
519910 EXTRA ACTIVITY SALARIES 25,080 27,580 1,592 1,592 0 1,592 25,988 94.23% ‐94.23% ‐76.91%
521000 STATE HEALTH INSURANCE 1,268,750 1,266,113 106,990 310,155 0 310,155 955,958 75.50% ‐91.55% ‐2.01%
522000 FICA 0 0 19,857 48,285 0 48,285 (48,285) NA NA NA
Page 3 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
523000 TEACHERS RETIREMENT SYSTEM 1,814,698 1,825,703 134,319 387,134 0 387,134 1,438,569 78.80% ‐92.64% ‐15.18%
529000 OTHER EMPLOYEE BENEFITS 237,388 236,824 10,919 37,863 0 37,863 198,962 84.01% ‐95.39% ‐36.05%
530000 PURCHASED PROF/TECH SERVICES 1,290,337 960,877 10,600 99,149 99,642 198,790 762,086 79.31% ‐98.90% ‐58.73%
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 270,000 260,000 0 0 0 0 260,000 100.00% ‐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 5,624 0 0 0 0 5,624 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,916,000 1,884,800 0 726,058 952,837 1,678,896 205,904 10.92% ‐100.00% 54.09%
558000 TRAVEL ‐ EMPLOYEES 285,849 363,389 37,239 40,132 280 40,412 322,977 88.88% ‐89.75% ‐55.82%
561000 SUPPLIES 522,806 670,172 36,407 56,604 30,271 86,875 583,297 87.04% ‐94.57% ‐66.22%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 249,706 254,786 178 12,650 36,314 48,964 205,822 80.78% ‐99.93% ‐80.14%
561200 COMPUTER SOFTWARE 200,000 170,000 0 0 0 0 170,000 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 56,347 156,042 10,341 13,066 37,169 50,235 105,807 67.81% ‐93.37% ‐66.51%
561600 EXPENDABLE COMPUTER EQUIPMENT 144,950 161,575 0 42,725 18,443 61,168 100,407 62.14% ‐100.00% 5.77%
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 198,112 197,012 1,842 1,842 26,018 27,859 169,153 85.86% ‐99.07% ‐96.26%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 104,400 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 79,938 157,713 60,614 67,214 1,823 69,037 88,677 56.23% ‐61.57% 70.47%
589000 OTHER EXPENDITURES 538,679 513,679 0 0 0 0 513,679 100.00% ‐100.00% ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 23,374,032 23,954,067 1,341,709 4,063,756 1,202,796 5,266,552 18,687,515 78.01% ‐94.40% ‐32.14%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 90,000 0 0 0 0 90,000 100.00% ‐100.00% ‐100.00%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 11,500 12,850 7,440 7,440 0 7,440 5,410 42.10% ‐42.10% 131.60%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNEL 0 0 46,062 46,062 0 46,062 (46,062) NA NA NA
519900 OTHER SALARIES & COMPENSATION 5,416 5,416 0 0 0 0 5,416 100.00% ‐100.00% ‐100.00%
519910 EXTRA ACTIVITY SALARIES 0 15,000 0 24,660 0 24,660 (9,660) ‐64.40% ‐100.00% 557.60%
521000 STATE HEALTH INSURANCE 0 0 9,343 12,570 0 12,570 (12,570) NA NA NA
522000 FICA 0 0 738 1,084 0 1,084 (1,084) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 9,518 9,518 0 9,518 (9,518) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 619 639 0 639 (639) 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 8,000 0 0 0 0 8,000 100.00% ‐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 23,510 0 0 0 0 23,510 100.00% ‐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 77,945 0 0 0 0 77,945 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 10,800 16,000 0 0 0 0 16,000 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 538,679 538,679 0 0 0 0 538,679 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 659,975 847,249 73,719 101,972 0 101,972 745,277 87.96% ‐91.30% ‐51.86%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 174,315 174,315 167,002 286,219 0 286,219 (111,904) ‐64.20% ‐4.20% 556.78%
516500 LIBRARIAN/MEDIA SPECIALIST 10,486,932 10,486,932 1,527,498 1,766,353 0 1,766,353 8,720,579 83.16% ‐85.43% ‐32.63%
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 1,870,500 256,277 345,922 0 345,922 1,524,578 81.51% ‐86.30% ‐26.03%
522000 FICA 0 0 25,751 30,937 0 30,937 (30,937) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,198,420 2,198,420 255,294 330,851 0 330,851 1,867,569 84.95% ‐88.39% ‐39.80%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 229 564 0 564 (564) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 280,357 280,394 21,125 25,841 0 25,841 254,553 90.78% ‐92.47% ‐63.14%
530000 PURCHASED PROF/TECH SERVICES 374,414 292,606 5,131 18,875 278,869 297,744 (5,138) ‐1.76% ‐98.25% ‐74.20%
553000 COMMUNICATION 594 998 0 30 0 30 968 97.02% ‐100.00% ‐88.10%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 436,863 6,516 7,015 89,131 96,146 340,717 77.99% ‐98.51% ‐93.58%
Page 4 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% 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
558000 TRAVEL ‐ EMPLOYEES 5,272 11,105 462 595 0 595 10,510 94.64% ‐95.84% ‐78.57%
561000 SUPPLIES 11,610 391,739 9,132 18,943 5,283 24,226 367,513 93.82% ‐97.67% ‐80.66%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 30,612 193 243 8,247 8,490 22,122 72.27% ‐99.37% ‐96.83%
561500 EXPENDABLE EQUIPMENT 4,050 46,957 3,645 3,645 1,861 5,506 41,450 88.27% ‐92.24% ‐68.95%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 26,645 0 3,413 907 4,320 22,325 83.79% ‐100.00% ‐48.76%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 148,993 0 0 145,942 145,942 3,051 2.05% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 110,463 964,160 40,555 45,356 22,334 67,690 896,470 92.98% ‐95.79% ‐81.18%
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 16,287,855 18,119,247 2,318,811 2,884,800 552,575 3,437,375 14,681,872 81.03% ‐87.20% ‐36.32%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 163,800 163,800 17,733 53,200 0 53,200 110,600 67.52% ‐89.17% 29.91%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 343,000 343,000 27,083 81,250 0 81,250 261,750 76.31% ‐92.10% ‐5.25%
512100 DEPUTY ‐ AREA SUPERINTENDENT 4,777,363 4,777,363 446,822 1,188,462 0 1,188,462 3,588,901 75.12% ‐90.65% ‐0.49%
514100 SALARY OF SERETARIAL STAFF 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 8,374,679 8,878,098 652,667 1,552,503 0 1,552,503 7,325,595 82.51% ‐92.65% ‐30.05%
519000 OTHER MANAGEMENT PERSONNEL 3,312,353 3,312,353 206,781 442,096 0 442,096 2,870,257 86.65% ‐93.76% ‐46.61%
519100 OTHER ADMINISTRATIVE PERSONNEL 4,621,465 4,621,465 57,295 129,855 0 129,855 4,491,610 97.19% ‐98.76% ‐88.76%
519900 OTHER SALARIES & COMPENSATION 1,703,483 1,703,483 12,538 42,544 0 42,544 1,660,939 97.50% ‐99.26% ‐90.01%
519910 EXTRA ACTIVITY SALARIES 0 (3,689) 0 0 0 0 (3,689) 100.00% ‐100.00% ‐100.00%
519999 EMPLOYEE MASTER GENERIC SALARY 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 4,719,025 4,719,025 158,856 451,389 0 451,389 4,267,636 90.43% ‐96.63% ‐61.74%
522000 FICA 0 0 21,340 52,846 0 52,846 (52,846) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,580,710 4,580,710 221,525 622,902 0 622,902 3,957,809 86.40% ‐95.16% ‐45.61%
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 0 278 835 0 835 (835) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 592,738 592,738 25,286 54,060 0 54,060 538,677 90.88% ‐95.73% ‐63.52%
530000 PURCHASED PROF/TECH SERVICES 1,615,254 2,136,143 71,816 199,299 421,740 621,040 1,515,103 70.93% ‐96.64% ‐62.68%
530002 OTHER COST‐BOARD LEGAL FEES 23,500,000 23,188,774 22,500,000 22,204,774 0 22,204,774 984,000 4.24% ‐2.97% 283.03%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 336,000 336,500 0 122,662 82,134 204,796 131,704 39.14% ‐100.00% 45.81%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 3,000,000 0 376,395 2,600,000 2,976,395 23,605 0.79% ‐100.00% ‐49.81%
544200 RENTAL OF EQUIPMENT & VEHICLES 8,000 8,000 376 7,892 0 7,892 108 1.35% ‐95.30% 294.61%
552000 INSURANCE (OTHR THAN EMPL BEN) 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 5,806 5,756 35 36 0 36 5,720 99.38% ‐99.39% ‐97.52%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 14,000 12,900 330 330 0 330 12,570 97.44% ‐97.44% ‐89.77%
558000 TRAVEL ‐ EMPLOYEES 57,850 89,850 7,317 10,981 0 10,981 78,869 87.78% ‐91.86% ‐51.11%
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 1,837 1,837 0 1,837 6,163 77.03% ‐77.03% ‐8.13%
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 5,591 6,122 0 6,122 1,878 23.48% ‐30.11% 206.08%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 8,000 8,000 0 854 0 854 7,146 89.32% ‐100.00% ‐57.28%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 8,000 8,000 4,989 5,252 0 5,252 2,748 34.35% ‐37.64% 162.62%
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 1,838 2,134 0 2,134 5,866 73.32% ‐77.02% 6.70%
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 4,259 4,259 0 4,259 24,497 85.19% ‐85.19% ‐40.75%
561000 SUPPLIES 369,750 465,821 7,367 30,449 12,655 43,104 422,716 90.75% ‐98.42% ‐73.85%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 26,150 27,590 21 513 502 1,015 26,575 96.32% ‐99.93% ‐92.56%
561200 COMPUTER SOFTWARE 77,000 77,000 18,252 18,252 48,293 66,546 10,454 13.58% ‐76.30% ‐5.18%
561500 EXPENDABLE EQUIPMENT 139,200 154,650 0 918 13,482 14,400 140,250 90.69% ‐100.00% ‐97.63%
561600 EXPENDABLE COMPUTER EQUIPMENT 188,920 237,020 0 42,256 2,535 44,791 192,229 81.10% ‐100.00% ‐28.69%
561670 ADA Expendable Computer Equip 15,000 15,000 489 489 0 489 14,511 96.74% ‐96.74% ‐86.96%
Page 5 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
564200 BOOKS (OTHER THAN TEXTBOOKS) 20,500 20,500 0 0 1,337 1,337 19,163 93.48% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 6,750 6,750 0 0 0 0 6,750 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 20,400 20,400 0 0 5,197 5,197 15,203 74.53% ‐100.00% ‐100.00%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 301,557 306,057 6,163 224,219 9,000 233,219 72,838 23.80% ‐97.99% 193.04%
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 63,618,909 64,174,513 24,478,885 27,931,867 3,196,876 31,128,743 33,045,770 51.49% ‐61.86% 74.10%
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 1,800,345 4,948,861 0 4,948,861 12,018,696 70.83% ‐89.39% 16.67%
513100 ASSISTANT PRINCIPAL 26,251,436 26,251,436 2,794,076 5,114,678 0 5,114,678 21,136,759 80.52% ‐89.36% ‐22.07%
514200 SALARY OF CLERICAL STAFF 5,830,731 5,822,841 2,121,342 4,144,941 0 4,144,941 1,677,901 28.82% ‐63.57% 184.74%
514800 ACCOUNTANT 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 101,436 101,436 12,473 33,420 0 33,420 68,016 67.05% ‐87.70% 31.79%
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 7,232,863 847,359 2,021,493 0 2,021,493 5,211,370 72.05% ‐88.28% 11.79%
522000 FICA 0 0 94,973 199,981 0 199,981 (199,981) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 10,232,623 10,230,983 1,072,102 2,548,880 0 2,548,880 7,682,103 75.09% ‐89.52% ‐0.35%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 890 1,780 0 1,780 (1,780) 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 38,873 58,939 0 58,939 (58,939) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,305,201 1,304,992 87,363 211,161 0 211,161 1,093,831 83.82% ‐93.31% ‐35.28%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 4,500 112 322 354 676 3,824 84.99% ‐97.52% ‐71.41%
561500 EXPENDABLE EQUIPMENT 45,000 40,500 185 185 0 185 40,315 99.54% ‐99.54% ‐98.17%
561600 EXPENDABLE COMPUTER EQUIPMENT 20,000 18,000 532 532 0 532 17,468 97.05% ‐97.05% ‐88.18%
589000 OTHER EXPENDITURES 538,679 538,679 0 0 0 0 538,679 100.00% ‐100.00% ‐100.00%
SCHOOL ADMINISTRATION Total 71,833,296 71,818,920 8,870,625 19,285,172 354 19,285,526 52,533,395 73.15% ‐87.65% 7.41%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 280,863 280,863 39,948 94,595 0 94,595 186,268 66.32% ‐85.78% 34.72%
514800 ACCOUNTANT 4,278,230 4,278,230 375,281 934,117 0 934,117 3,344,113 78.17% ‐91.23% ‐12.66%
518100 MAINT PERSONNEL‐TRANS MECHANIC 0 0 40,097 99,981 0 99,981 (99,981) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,701,696 2,701,696 319,921 811,369 0 811,369 1,890,328 69.97% ‐88.16% 20.13%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,201,167 1,201,167 150,847 383,533 0 383,533 817,635 68.07% ‐87.44% 27.72%
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 96,694 287,439 0 287,439 1,314,811 82.06% ‐93.97% ‐28.24%
522000 FICA 0 0 12,826 32,230 0 32,230 (32,230) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,684,582 1,684,582 134,328 398,238 0 398,238 1,286,344 76.36% ‐92.03% ‐5.44%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 3,449 10,347 0 10,347 (10,347) 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 6,785 0 6,785 (6,785) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 214,989 214,989 11,126 33,262 0 33,262 181,727 84.53% ‐94.82% ‐38.11%
530000 PURCHASED PROF/TECH SERVICES 3,806,306 3,806,306 205,356 540,227 1,942,009 2,482,236 1,324,070 34.79% ‐94.60% ‐43.23%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
530200 EMT AMBULANCE SERVICE‐ATHLETIC 180,000 480,000 115,500 115,500 25,250 140,750 339,250 70.68% ‐75.94% ‐3.75%
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 2,046,587 120,305 272,381 0 272,381 1,774,206 86.69% ‐94.12% ‐46.76%
553000 COMMUNICATION 70,772 70,772 587 4,612 1,200 5,812 64,960 91.79% ‐99.17% ‐73.93%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 682,735 682,735 0 8,750 8,750 17,500 665,235 97.44% ‐100.00% ‐94.87%
558000 TRAVEL ‐ EMPLOYEES 118,875 118,875 3,283 4,893 0 4,893 113,982 95.88% ‐97.24% ‐83.54%
561000 SUPPLIES 777,502 1,466,018 3,333 12,609 15,492 28,101 1,437,917 98.08% ‐99.77% ‐96.56%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 28,350 28,350 4,409 31,025 889 31,913 (3,563) ‐12.57% ‐84.45% 337.74%
561200 COMPUTER SOFTWARE 332,412 328,412 40,000 40,995 97,600 138,595 189,817 57.80% ‐87.82% ‐50.07%
Page 6 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% 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
561500 EXPENDABLE EQUIPMENT 47,900 51,900 0 140 7,575 7,715 44,185 85.13% ‐100.00% ‐98.92%
561600 EXPENDABLE COMPUTER EQUIPMENT 12,100 12,100 0 36,699 480 37,179 (25,079) ‐207.27% ‐100.00% 1113.20%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 0 0 0 0 0 0 NA NA NA
573000 PURCHASE EQUIP‐NOT BUSES/COMP 19,500 17,680 0 0 0 0 17,680 100.00% ‐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 6,977 9,417 592 10,010 270,931 96.44% ‐97.52% ‐86.59%
589000 OTHER EXPENDITURES 538,679 538,679 0 0 0 0 538,679 100.00% ‐100.00% ‐100.00%
599000 OTHER USES 0 0 (951) (1,379) 0 (1,379) 1,379 NA NA NA
599015 PCCARD DEFAULT EXP‐M. JOHNSON 0 0 0 0 0 0 0 NA NA NA
599016 PCCARD DEFAULT EXP‐J. MCMAHAN 0 0 0 0 0 0 0 NA NA NA
599017 PCCARD DEFAULT EXP‐M. ORSON 0 0 0 0 0 0 0 NA NA NA
599019 PCCARD DEFAULT EXP‐M. ERWIN 0 0 0 0 0 0 0 NA NA NA
599021 PCCARD DEFAULT EXP‐J. MORLEY 0 0 0 0 0 0 0 NA NA NA
599024 PCCARD DEFAULT EXP‐S. JESTER 0 0 0 0 0 0 0 NA NA NA
599025 PCCARD DEFAULT EXP‐V. TURNER 0 0 0 0 0 0 0 NA NA NA
599028 PCCARD DEFAULT EXP‐W.MCGINNISS 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS Total 21,718,627 22,719,373 1,685,581 4,167,766 2,099,837 6,267,602 16,451,770 72.41% ‐92.58% ‐26.62%
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%
518100 MAINT PERSONNEL‐TRANS MECHANIC 24,848,071 24,848,071 2,510,818 5,307,518 0 5,307,518 19,540,553 78.64% ‐89.90% ‐14.56%
518600 CUSTODIAL PERSONNEL 27,030,338 27,030,338 3,570,900 7,967,179 0 7,967,179 19,063,159 70.53% ‐86.79% 17.90%
519000 OTHER MANAGEMENT PERSONNEL 4,821,883 4,821,883 503,513 1,306,098 0 1,306,098 3,515,785 72.91% ‐89.56% 8.35%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,176,336 11,176,336 550,610 969,163 0 969,163 10,207,173 91.33% ‐95.07% ‐65.31%
519900 OTHER SALARIES & COMPENSATION 4,992,530 4,992,530 268,425 545,656 0 545,656 4,446,874 89.07% ‐94.62% ‐56.28%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 19,875,150 19,875,150 897,109 2,488,319 0 2,488,319 17,386,831 87.48% ‐95.49% ‐49.92%
522000 FICA 0 0 110,612 242,549 0 242,549 (242,549) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,714,506 12,714,506 505,106 1,273,781 0 1,273,781 11,440,725 89.98% ‐96.03% ‐59.93%
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 0 182,875 532,122 0 532,122 (532,122) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,623,494 1,623,494 72,272 181,657 0 181,657 1,441,837 88.81% ‐95.55% ‐55.24%
530000 PURCHASED PROF/TECH SERVICES 2,817,450 2,646,874 197,851 328,499 890,879 1,219,378 1,427,496 53.93% ‐92.53% ‐50.36%
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 7,568,600 1,756,589 2,985,096 4,835,869 7,820,965 (252,365) ‐3.33% ‐76.79% 57.76%
541001 HAZMAT/ABATEMENT 2,000,000 2,000,000 38,417 48,726 66,094 114,820 1,885,180 94.26% ‐98.08% ‐90.25%
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 15,735,500 1,143,731 3,746,515 12,129,678 15,876,192 (140,692) ‐0.89% ‐92.73% ‐4.76%
543001 MAINTENANCE‐BUILDING‐REGION 1 500,000 500,000 34,896 34,896 6,907 41,803 458,197 91.64% ‐93.02% ‐72.08%
543002 MAINTENANCE‐BUILDING‐REGION 2 500,000 500,000 20,040 37,763 12,470 50,233 449,767 89.95% ‐95.99% ‐69.79%
543003 MAINTENANCE‐BUILDING‐REGION 3 500,000 500,000 105,581 165,263 0 165,263 334,737 66.95% ‐78.88% 32.21%
543004 MAINTENANCE‐BUILDING‐ REGION 4 500,000 500,000 19,997 39,971 118,034 158,005 341,995 68.40% ‐96.00% ‐68.02%
543005 MAINTENANCE‐BUILDING‐REGION 5 500,000 500,000 33,662 71,735 0 71,735 428,265 85.65% ‐93.27% ‐42.61%
543006 MAINTENANCE‐BUILDING‐REGION 6 500,000 500,000 31,164 47,354 0 47,354 452,646 90.53% ‐93.77% ‐62.12%
543007 MAINTENANCE‐BUILDING‐REGION 7 500,000 500,000 19,872 38,771 0 38,771 461,229 92.25% ‐96.03% ‐68.98%
543008 MAINT‐SYS(ENVIRONMENTAL & ROOF 2,500,000 2,500,000 16,907 21,535 478,465 500,000 2,000,000 80.00% ‐99.32% ‐96.55%
543009 MAINT‐SYS‐PARTS & MAJOR WORK 26,365,343 26,365,343 20,793 44,861 550,087 594,948 25,770,395 97.74% ‐99.92% ‐99.32%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 4,000,000 4,000,000 0 1,332,229 1,617,349 2,949,578 1,050,422 26.26% ‐100.00% 33.22%
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 16,911,800 1,852,235 4,896,547 3,872,242 8,768,789 8,143,011 48.15% ‐89.05% 15.81%
Page 7 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% 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
543014 MAINTENANCE‐VEHICLE 0 0 0 0 0 0 0 NA NA NA
543015 MAINTENANCE‐CONTINGENCY 0 0 0 0 0 0 0 NA NA NA
543016 MAINTENANCE‐EMERGENCY GENERATO 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 183,447 183,447 0 0 18,170 18,170 165,277 90.10% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 3,722,750 3,722,750 0 517,063 34,375 551,437 3,171,313 85.19% ‐100.00% ‐44.44%
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 4,290,000 143,884 3,486,694 0 3,486,694 803,306 18.73% ‐96.65% 225.10%
553000 COMMUNICATION 172,293 172,293 0 543 38 581 171,712 99.66% ‐100.00% ‐98.74%
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 19,114 24,585 0 24,585 450,185 94.82% ‐95.97% ‐79.29%
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 4,016,070 4,012,470 383,479 780,989 629,430 1,410,418 2,602,052 64.85% ‐90.44% ‐22.14%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 474,930 474,930 0 126 2,110 2,236 472,694 99.53% ‐100.00% ‐99.89%
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 8,463,571 200,211 357,996 2,372,237 2,730,233 5,733,339 67.74% ‐97.63% ‐83.08%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 10,000 7,791 7,791 790 8,581 1,419 14.19% ‐22.09% 211.63%
562000 ENERGY / ELECTRICITY 22,500,500 22,500,500 2,449,451 6,295,978 13,899,022 20,195,000 2,305,500 10.25% ‐89.11% 11.93%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 0 353,858 1,846,142 2,200,000 300,000 12.00% ‐100.00% ‐43.38%
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 0 88,200 0 263,366 101,592 364,958 (276,758) ‐313.78% ‐100.00% 1094.40%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 208,490 28,980 270,421 26,383 296,804 (88,314) ‐42.36% ‐86.10% 418.82%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 9,616,738 5,610,913 92,481 1,904,410 498,386 2,402,796 3,208,117 57.18% ‐98.35% 35.76%
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 8,701 11,429 39,059 50,489 152,696 75.15% ‐95.72% ‐77.50%
589000 OTHER EXPENDITURES 538,679 330,189 0 0 0 0 330,189 100.00% ‐100.00% ‐100.00%
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 261,530,763 259,830,763 17,798,066 48,929,051 44,068,582 92,997,633 166,833,131 64.21% ‐93.15% ‐24.68%
SCHOOL SAFETY AND SECURITY 518300 SAFETY AND SECURITY PERSONNEL 0 0 38,350 38,350 0 38,350 (38,350) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 680 680 0 680 (680) NA NA NA
522000 FICA 0 0 839 839 0 839 (839) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 6,099 6,099 0 6,099 (6,099) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 98 98 0 98 (98) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 159 159 0 159 (159) NA NA NA
SCHOOL SAFETY AND SECURITY Total 0 0 46,224 46,224 0 46,224 (46,224) 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 21,928,386 3,167,323 3,316,439 70,133 3,386,572 18,541,813 84.56% ‐85.56% ‐39.50%
518100 MAINT PERSONNEL‐TRANS MECHANIC 7,684,719 7,684,719 1,078,925 2,225,804 0 2,225,804 5,458,915 71.04% ‐85.96% 15.86%
519000 OTHER MANAGEMENT PERSONNEL 1,534,909 1,534,909 205,791 466,874 0 466,874 1,068,035 69.58% ‐86.59% 21.67%
519100 OTHER ADMINISTRATIVE PERSONNEL 139,939 139,939 23,572 58,346 0 58,346 81,593 58.31% ‐83.16% 66.78%
519900 OTHER SALARIES & COMPENSATION 2,627,948 2,627,948 1,233,564 1,233,625 0 1,233,625 1,394,323 53.06% ‐53.06% 87.77%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 14,481,875 14,481,875 564,457 791,560 0 791,560 13,690,315 94.53% ‐96.10% ‐78.14%
522000 FICA 0 0 96,286 122,730 0 122,730 (122,730) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 6,489,585 6,489,585 139,853 394,041 0 394,041 6,095,544 93.93% ‐97.84% ‐75.71%
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 0 131,439 149,293 0 149,293 (149,293) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 830,099 830,099 38,697 67,188 0 67,188 762,911 91.91% ‐95.34% ‐67.62%
530000 PURCHASED PROF/TECH SERVICES 1,593,000 1,593,000 250 40,020 22,408 62,428 1,530,572 96.08% ‐99.98% ‐89.95%
530010 PURCHASED SERVICES‐OTHER FEES 36,000 36,000 0 0 0 0 36,000 100.00% ‐100.00% ‐100.00%
Page 8 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% 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
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 (8,391) (8,391) 6,416 (1,975) 2,767,975 100.07% ‐100.30% ‐101.21%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
551900 STUD TRANSP PURCHASED‐OTH SRCE 1,478,000 1,587,932 19,376 31,460 184,444 215,904 1,372,028 86.40% ‐98.78% ‐92.08%
553000 COMMUNICATION 315,600 315,600 0 545 5,285 5,830 309,770 98.15% ‐100.00% ‐99.31%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 81,350 81,350 0 8,875 0 8,875 72,475 89.09% ‐100.00% ‐56.36%
558000 TRAVEL ‐ EMPLOYEES 142,200 132,200 4,785 6,523 0 6,523 125,677 95.07% ‐96.38% ‐80.26%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 557,224 557,224 23,548 51,964 353,773 405,737 151,487 27.19% ‐95.77% ‐62.70%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 8,000 0 0 502 502 7,498 93.73% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 950,000 942,000 13,253 13,253 1 13,254 928,746 98.59% ‐98.59% ‐94.37%
561500 EXPENDABLE EQUIPMENT 6,557,122 6,557,122 761,438 2,166,773 3,958,518 6,125,291 431,831 6.59% ‐88.39% 32.18%
561600 EXPENDABLE COMPUTER EQUIPMENT 148,200 148,200 1,536 2,569 378 2,947 145,253 98.01% ‐98.96% ‐93.07%
562000 ENERGY / ELECTRICITY 10,000,500 10,000,500 664,982 837,670 1,364,750 2,202,420 7,798,080 77.98% ‐93.35% ‐66.49%
562008 ENERGY‐FIELD TRIP GENERIC 0 0 0 0 0 0 0 NA NA NA
571500 LAND IMPROVEMENTS 67,000 67,000 0 0 0 0 67,000 100.00% ‐100.00% ‐100.00%
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% ‐92.29%
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 150,300 160,300 3,959 4,887 2,102 6,989 153,311 95.64% ‐97.53% ‐87.81%
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 95,740,171 95,750,103 8,164,644 12,093,407 11,309,055 23,402,462 72,347,641 75.56% ‐91.47% ‐49.48%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 1,833,162 2,854,673 0 2,854,673 (2,854,673) NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 0 500 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 1,801,433 199,456 469,107 0 469,107 1,332,326 73.96% ‐88.93% 4.16%
514300 RESEARCH PERSONNEL 0 0 13,008 35,023 0 35,023 (35,023) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 3,943,143 3,943,143 305,773 802,151 0 802,151 3,140,992 79.66% ‐92.25% ‐18.63%
519100 OTHER ADMINISTRATIVE PERSONNEL 13,769,027 13,586,428 1,575,636 4,080,556 0 4,080,556 9,505,872 69.97% ‐88.40% 20.14%
519900 OTHER SALARIES & COMPENSATION 1,342,165 1,342,165 27,060 28,805 0 28,805 1,313,360 97.85% ‐97.98% ‐91.42%
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 3,389,815 230,727 649,862 0 649,862 2,739,954 80.83% ‐93.19% ‐23.32%
522000 FICA 0 0 162,800 283,127 0 283,127 (283,127) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,091,630 4,083,342 337,322 989,371 0 989,371 3,093,970 75.77% ‐91.74% ‐3.08%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 4,183 12,549 0 12,549 (12,549) 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 24,906 74,337 0 74,337 448,088 85.77% ‐95.23% ‐43.08%
530000 PURCHASED PROF/TECH SERVICES 10,817,349 10,552,849 276,100 2,440,017 3,802,630 6,242,647 4,310,203 40.84% ‐97.38% ‐7.51%
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% 179.60%
543200 REPAIR & MAINT SERVICE‐TECH 0 75,000 13,800 13,800 43,455 57,255 17,745 23.66% ‐81.60% ‐26.40%
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 47,476 311,509 607,787 919,296 1,570,438 63.08% ‐98.09% ‐49.95%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 30,500 30,500 1,529 3,718 1,302 5,020 25,480 83.54% ‐94.99% ‐51.24%
558000 TRAVEL ‐ EMPLOYEES 324,139 370,639 22,426 41,937 577 42,514 328,125 88.53% ‐93.95% ‐54.74%
561000 SUPPLIES 611,637 612,416 25,984 67,500 121,484 188,984 423,432 69.14% ‐95.76% ‐55.91%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 49,500 49,500 0 96 10 106 49,394 99.79% ‐100.00% ‐99.23%
561200 COMPUTER SOFTWARE 0 0 317 317 0 317 (317) NA NA NA
561500 EXPENDABLE EQUIPMENT 149,250 149,250 755 9,942 2,704 12,646 136,604 91.53% ‐99.49% ‐73.35%
561570 ADA Expendable Equipment 0 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 68,250 80,400 4,945 23,256 20,972 44,227 36,173 44.99% ‐93.85% 15.70%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
Page 9 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
564200 BOOKS (OTHER THAN TEXTBOOKS) 3,800 3,720 0 0 0 0 3,720 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 60,000 60,000 0 0 0 0 60,000 100.00% ‐100.00% ‐100.00%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 71,700 70,200 9,772 10,314 10,505 20,819 49,381 70.34% ‐86.08% ‐41.23%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 43,721,315 43,463,959 5,117,137 13,203,163 4,613,353 17,816,516 25,647,444 59.01% ‐88.23% 21.51%
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% ‐54.47%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 712,279 712,279 212,314 306,251 0 306,251 406,028 57.00% ‐70.19% 71.98%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 14,500 14,500 7,216 11,785 0 11,785 2,715 18.73% ‐50.23% 225.09%
522000 FICA 0 0 10,470 14,980 0 14,980 (14,980) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 18,334 18,334 15,582 24,899 0 24,899 (6,565) ‐35.80% ‐15.01% 443.22%
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 0 559 667 0 667 (667) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 53,211 53,211 578 1,222 0 1,222 51,989 97.70% ‐98.91% ‐90.81%
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 1,492,693 246,719 369,846 0 369,846 1,122,848 75.22% ‐83.47% ‐0.89%
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
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 97,077 112,475 0 112,475 (112,475) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 11,617 11,617 0 11,617 (11,617) NA NA NA
522000 FICA 0 0 1,410 1,626 0 1,626 (1,626) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 438 560 0 560 (560) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
530056 PURCHASED SERVICES‐TEMPORARY 0 0 0 0 0 0 0 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%
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 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
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
ENTERPRISE OPERATIONS Total 1,502,100 1,302,100 110,541 126,277 0 126,277 1,175,823 90.30% ‐91.51% ‐61.21%
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% 212.79%
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% 212.79%
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 1,603,112,258 1,610,226,972 166,339,399 276,379,823 74,321,560 350,701,383 1,259,525,589 78.22% ‐89.67% ‐31.34%
Page 10 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% 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 34,721 57,243 0 57,243 (57,243) NA NA NA
412150 CLUB DUES AND FEES 0 0 715,074 1,244,211 0 1,244,211 (1,244,211) NA NA NA
412200 DONATIONS 150,666 353,375 103,521 124,020 0 124,020 229,355 64.90% ‐70.70% 40.38%
412250 FUNDRAISING/MISC. SALES 0 0 130,394 222,223 0 222,223 (222,223) NA NA NA
412300 GATE RECEIPTS 0 0 30 29,893 0 29,893 (29,893) NA NA NA
413100 TUITION FROM INDIVIDUALS 0 0 363,561 646,717 0 646,717 (646,717) NA NA NA
413200 TUITION ‐ OTHER GEORGIA LUAS 0 0 0 0 0 0 0 NA NA NA
413500 SUMMER SCHOOL TUITION 0 0 0 5,525 0 5,525 (5,525) NA NA NA
414000 TRANSPORTATION FEES 0 0 5,667 7,716 0 7,716 (7,716) NA NA NA
417000 STUDENT ACTIVITIES‐CENTRALIZED 0 0 23,742 29,341 0 29,341 (29,341) NA NA NA
418000 COMMUNITY SERVICE ACTIVITIES 0 0 0 0 0 0 0 NA NA NA
419100 RENTAL OF PROPERTY 0 0 0 171 0 171 (171) NA NA NA
419200 CONTRIBUTIONS‐PRIVATE SOURCES 1,800 1,800 0 0 0 0 1,800 100.00% ‐100.00% ‐100.00%
419850 STUDENT SUPPLY FEES 0 0 2,407 9,242 0 9,242 (9,242) NA NA NA
419950 OTHER LOCAL REVENUES 65,000 8,033,526 420,314 651,008 0 651,008 7,382,518 91.90% ‐94.77% ‐67.59%
419951 10% ‐ OTHER LOCAL REVENUES 0 173,300 8,242 8,822 0 8,822 164,478 94.91% ‐95.24% ‐79.64%
LOCAL REVENUES Total 217,466 8,562,001 1,807,672 3,036,133 0 3,036,133 5,525,868 64.54% ‐78.89% 41.84%
INTEREST 415000 INVESTMENT INCOME 0 0 1,332 4,175 0 4,175 (4,175) NA NA NA
INTEREST Total 0 0 1,332 4,175 0 4,175 (4,175) NA NA NA
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 0 0 0 0 0 0 0 NA NA NA
434000 GRANTS FROM PRE‐K LOTTERY 0 9,137,155 1,731,777 3,743,304 0 3,743,304 5,393,851 59.03% ‐81.05% 63.87%
438000 OTHER GRANTS FROM GEORGIA DOE 0 825,560 0 75,453 0 75,453 750,107 90.86% ‐100.00% ‐63.44%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 0 9,962,715 1,731,777 3,818,757 0 3,818,757 6,143,958 61.67% ‐82.62% 53.32%
FEDERAL SOURCES 443000 CAT GRANTS ‐ DIRECT FED GOVT 683,643 683,643 0 0 0 0 683,643 100.00% ‐100.00% ‐100.00%
445200 OTH FED GRANTS THRU GA DOE 231,830,992 438,834,825 0 137,791 0 137,791 438,697,033 99.97% ‐100.00% ‐99.87%
445300 ALL OTHER FEDERAL GRANTS 5,802,487 6,306,758 73,539 95,385 0 95,385 6,211,373 98.49% ‐98.83% ‐93.95%
445350 CARES ACT‐ESSER 358,623,124 552,778,916 0 0 0 0 552,778,916 100.00% ‐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 596,970,245 999,408,324 73,539 233,176 0 233,176 999,175,148 99.98% ‐99.99% ‐99.91%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 474,900 727,121 15,385 1,019,036 0 1,019,036 (291,915) ‐40.15% ‐97.88% 460.59%
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 474,900 727,121 15,385 1,019,036 0 1,019,036 (291,915) ‐40.15% ‐97.88% 460.59%
TOTAL REVENUE 597,662,610 1,018,660,162 3,629,705 8,111,278 0 8,111,278 1,010,548,884 99.20% ‐99.64% ‐96.81%
INSTRUCTION 511000 TEACHERS 488,996 11,143,650 1,672,829 1,986,431 0 1,986,431 9,157,219 82.17% ‐84.99% ‐28.70%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 159,859 874,357 243,750 735,301 0 735,301 139,056 15.90% ‐72.12% 236.38%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 17,500 0 0 0 0 17,500 100.00% ‐100.00% ‐100.00%
511500 EXTENDED DAY ‐ TEACHERS (350,478) (317,156) 0 0 0 0 (317,156) 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 138,500 (2,880) 0 0 0 0 (2,880) 100.00% ‐100.00% ‐100.00%
511700 EXTENDED YEAR 4,584,779 8,907,799 58,221 61,292 0 61,292 8,846,507 99.31% ‐99.35% ‐97.25%
511800 ART ‐ MUSIC ‐ PE 0 110,000 10,114 10,217 0 10,217 99,783 90.71% ‐90.81% ‐62.85%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 6,281,227 8,982,631 773,621 787,135 0 787,135 8,195,496 91.24% ‐91.39% ‐64.95%
514500 INTERPRETER (41,520) (224,240) 26,592 26,909 0 26,909 (251,149) 112.00% ‐111.86% ‐148.00%
516100 TECHNOLOGY SPECIALIST 132,919 9,312 16,715 16,856 0 16,856 (7,544) ‐81.01% 79.50% 624.05%
516300 SCH NURSE/SPEC EDUC NURSE LPN 0 0 0 0 0 0 0 NA NA NA
516400 PHYS/OCCUP/SPEECH THERAPIST 389,337 408,837 9,194 9,194 0 9,194 399,643 97.75% ‐97.75% ‐91.00%
517200 ELEMENTARY COUNSELOR 0 1,500 0 0 0 0 1,500 100.00% ‐100.00% ‐100.00%
517300 SECONDARY COUNSELOR 0 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 425,747 519,910 0 519,910 (519,910) NA NA NA
519900 OTHER SALARIES & COMPENSATION 28,451,145 83,016,672 507,664 570,441 0 570,441 82,446,231 99.31% ‐99.39% ‐97.25%
519910 EXTRA ACTIVITY SALARIES 5,300 3,198,913 29,093 42,913 10,330 53,242 3,145,671 98.34% ‐99.09% ‐94.63%
520000 EMPLOYEE BENEFITS 4,373,323 4,373,323 0 0 0 0 4,373,323 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 2,345,909 5,756,744 490,445 508,034 0 508,034 5,248,710 91.17% ‐91.48% ‐64.70%
522000 FICA 0 87,815 82,868 194,819 0 194,819 (107,004) ‐121.85% ‐5.63% 787.41%
Page 11 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
523000 TEACHERS RETIREMENT SYSTEM 137,107 4,299,632 390,588 456,350 0 456,350 3,843,283 89.39% ‐90.92% ‐57.55%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 729 729 0 729 (729) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 734 840 0 840 (840) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 666,122 4,408,941 25,726 30,997 0 30,997 4,377,943 99.30% ‐99.42% ‐97.19%
530000 PURCHASED PROF/TECH SERVICES 36,724,616 9,287,257 131,171 200,656 650,531 851,188 8,436,069 90.83% ‐98.59% ‐91.36%
532100 CONTRACTED SERV‐TEACHERS 2,258,784 12,537,509 1,642,441 2,246,878 866,582 3,113,460 9,424,049 75.17% ‐86.90% ‐28.32%
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 49,605 62,341 4,351 4,351 0 4,351 57,990 93.02% ‐93.02% ‐72.08%
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 9,700 11,200 0 11,200 (11,200) NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 418 3,017 159 3,176 (3,176) NA NA NA
544300 RENTAL OF COMPUTER EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 5,038 5,038 0 5,038 (5,038) NA NA NA
553000 COMMUNICATION 499,811 1,000,171 0 (0) 0 (0) 1,000,171 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 9,533,694 24,830,787 2,874,813 3,793,387 1,044,690 4,838,077 19,992,710 80.52% ‐88.42% ‐38.89%
556100 TUITION TO OTHER GEORGIA LUAS 250 (29,738) 0 0 0 0 (29,738) 100.00% ‐100.00% ‐100.00%
556300 TUITION TO PRIVATE SOURCES 0 0 0 0 0 0 0 NA NA NA
556900 OTHER TUITION 4,000 4,000 0 0 0 0 4,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 498,613 173,673 1,274 (449) 0 (449) 174,122 100.26% ‐99.27% ‐101.03%
559500 OTHER PURCHASED SERVICES 30,888 30,888 20,783 40,136 1,834 41,970 (11,082) ‐35.88% ‐32.71% 419.76%
561000 SUPPLIES 15,970,084 38,500,019 724,194 2,226,301 214,243 2,440,544 36,059,475 93.66% ‐98.12% ‐76.87%
561099 SURPLUS 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 1,267,138 2,739,106 63,167 251,852 26,582 278,434 2,460,672 89.83% ‐97.69% ‐63.22%
561200 COMPUTER SOFTWARE 586,581 641,808 114,123 114,123 12,625 126,748 515,060 80.25% ‐82.22% ‐28.87%
561500 EXPENDABLE EQUIPMENT 5,940,248 15,992,907 349,285 1,090,202 997,655 2,087,857 13,905,051 86.95% ‐97.82% ‐72.73%
561600 EXPENDABLE COMPUTER EQUIPMEN 5,331,912 50,531,469 1,484,733 3,003,688 3,334,162 6,337,850 44,193,619 87.46% ‐97.06% ‐76.22%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 4,707,421 10,000 10,000 0 10,000 4,697,421 99.79% ‐99.79% ‐99.15%
564100 TEXTBOOKS ‐ PRINTED 11,334,497 33,308,931 12,916,901 12,916,901 4,138,268 17,055,169 16,253,762 48.80% ‐61.22% 55.12%
564200 BOOKS (OTHER THAN TEXTBOOKS) 6,675,277 16,450,617 217,709 334,948 41,227 376,175 16,074,442 97.71% ‐98.68% ‐91.86%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 53,724 417,896 77,987 85,038 197,000 282,038 135,858 32.51% ‐81.34% ‐18.60%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 415,771 4,496,929 2,457,136 2,730,405 247,106 2,977,511 1,519,418 33.79% ‐45.36% 142.87%
581000 DUES AND FEES 138,629 43,999 124,775 698,740 17,679 716,420 (672,421) ‐1528.26% 183.58% 6252.32%
589000 OTHER EXPENDITURES 0 0 269,245 892,002 97,707 989,709 (989,709) NA NA NA
INSTRUCTION Total 145,526,645 351,232,340 28,263,873 36,616,784 11,898,381 48,515,164 302,717,176 86.19% ‐91.95% ‐58.30%
PUPIL SERVICES 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 9,478 0 0 0 0 9,478 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 370,500 103,560 51,460 51,460 0 51,460 52,100 50.31% ‐50.31% 98.76%
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS (309,030) (306,530) 20,637 98,440 0 98,440 (404,970) 132.11% ‐106.73% ‐228.46%
514200 SALARY OF CLERICAL STAFF 0 10,500 0 0 0 0 10,500 100.00% ‐100.00% ‐100.00%
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
514600 ATHLETICS PERSONNEL 0 3,500 0 0 0 0 3,500 100.00% ‐100.00% ‐100.00%
516300 SCH NURSE/SPEC EDUC NURSE LPN (21,272) (41,641) 6,875 6,875 0 6,875 (48,516) 116.51% ‐116.51% ‐166.04%
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 186,301 1,108,662 1,297,365 1,344,988 0 1,344,988 (236,326) ‐21.32% 17.02% 385.27%
517200 ELEMENTARY COUNSELOR 0 26,000 0 0 0 0 26,000 100.00% ‐100.00% ‐100.00%
517300 SECONDARY COUNSELOR (60,695) 304,493 16,971 16,971 0 16,971 287,522 94.43% ‐94.43% ‐77.71%
517400 SCHOOL PSYCHOLOGIST (3,950) 45,133 14,838 14,838 0 14,838 30,295 67.12% ‐67.12% 31.50%
517600 SCHOOL SOCIAL WORKER (130,425) (61,841) 19,250 19,250 0 19,250 (81,091) 131.13% ‐131.13% ‐224.51%
517700 FAMILY SERVICES/PARENT COORD 1,772,936 4,494,491 99,957 141,798 0 141,798 4,352,693 96.85% ‐97.78% ‐87.38%
517800 GRADUATION COACH 0 39,979 0 0 0 0 39,979 100.00% ‐100.00% ‐100.00%
517900 REHABILITATION COUNSELOR 845,619 845,619 0 0 0 0 845,619 100.00% ‐100.00% ‐100.00%
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL (373,643) (350,143) 24,048 57,378 0 57,378 (407,521) 116.39% ‐106.87% ‐165.55%
519100 OTHER ADMINISTRATIVE PERSONNE 10,871,329 14,198,122 442,140 909,706 0 909,706 13,288,416 93.59% ‐96.89% ‐74.37%
519900 OTHER SALARIES & COMPENSATION 1,264,622 28,448,700 360,781 545,731 0 545,731 27,902,970 98.08% ‐98.73% ‐92.33%
Page 12 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
519910 EXTRA ACTIVITY SALARIES 0 0 0 6,370 0 6,370 (6,370) NA NA NA
520000 EMPLOYEE BENEFITS 833,352 833,352 0 0 0 0 833,352 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,031,044 5,761,875 315,020 418,813 0 418,813 5,343,061 92.73% ‐94.53% ‐70.93%
522000 FICA (101) 46,113 36,320 51,158 0 51,158 (5,045) ‐10.94% ‐21.24% 343.76%
523000 TEACHERS RETIREMENT SYSTEM 814,899 5,515,521 361,574 517,955 0 517,955 4,997,566 90.61% ‐93.44% ‐62.44%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 4,972 5,269 808 1,105 0 1,105 4,164 79.03% ‐84.66% ‐16.12%
529000 OTHER EMPLOYEE BENEFITS 569,217 1,733,862 22,913 31,895 0 31,895 1,701,967 98.16% ‐98.68% ‐92.64%
530000 PURCHASED PROF/TECH SERVICES 57,233,159 43,755,774 840,051 2,329,503 4,425,299 6,754,802 37,000,972 84.56% ‐98.08% ‐78.70%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 2,000 3,650 1,800 3,650 0 3,650 0 0.00% ‐50.68% 300.00%
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 73,494 273,250 2,092 3,384 0 3,384 269,866 98.76% ‐99.23% ‐95.05%
553200 COMMUNICATION‐WEB SUBSCRPT/L 1,849,077 2,795,536 0 280,896 693,380 974,275 1,821,260 65.15% ‐100.00% ‐59.81%
558000 TRAVEL ‐ EMPLOYEES 114,626 163,689 813 3,814 0 3,814 159,875 97.67% ‐99.50% ‐90.68%
559500 OTHER PURCHASED SERVICES (33,454) (7,454) 0 0 0 0 (7,454) 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 1,512,303 3,396,810 104,514 162,047 67,392 229,439 3,167,372 93.25% ‐96.92% ‐80.92%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 33,787 45,687 321 321 0 321 45,366 99.30% ‐99.30% ‐97.19%
561200 COMPUTER SOFTWARE 15,000 38,480 8,500 8,500 4,980 13,480 25,000 64.97% ‐77.91% ‐11.64%
561500 EXPENDABLE EQUIPMENT 261,525 1,030,975 25,507 96,048 56,655 152,703 878,272 85.19% ‐97.53% ‐62.74%
561600 EXPENDABLE COMPUTER EQUIPMEN 405,825 650,411 12,095 81,065 7,819 88,885 561,526 86.33% ‐98.14% ‐50.15%
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) 661,520 816,197 15,830 51,232 1,354 52,586 763,612 93.56% ‐98.06% ‐74.89%
571500 LAND IMPROVEMENTS 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
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 79,345 126,751 3,875 0 635 635 126,116 99.50% ‐96.94% ‐100.00%
589000 OTHER EXPENDITURES (1,049) (1,049) 0 0 0 0 (1,049) 100.00% ‐100.00% ‐100.00%
PUPIL SERVICES Total 79,877,834 115,998,161 4,106,355 7,255,190 5,257,514 12,512,704 103,485,457 89.21% ‐96.46% ‐74.98%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS (27,755) (27,755) 0 0 0 0 (27,755) 100.00% ‐100.00% ‐100.00%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 11,570 1,180 1,180 0 1,180 10,390 89.80% ‐89.80% ‐59.21%
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 100 47,850 125 125 0 125 47,725 99.74% ‐99.74% ‐98.96%
514200 SALARY OF CLERICAL STAFF 0 54,121 9,413 20,132 0 20,132 33,989 62.80% ‐82.61% 48.79%
517700 FAMILY SERVICES/PARENT COORD 0 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 9,447 241,685 39,084 101,252 0 101,252 140,432 58.11% ‐83.83% 67.58%
519100 OTHER ADMINISTRATIVE PERSONNE 0 731,040 72,498 211,468 0 211,468 519,573 71.07% ‐90.08% 15.71%
519900 OTHER SALARIES & COMPENSATION 116,844 1,235,775 0 0 0 0 1,235,775 100.00% ‐100.00% ‐100.00%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
520000 EMPLOYEE BENEFITS 8,689 8,689 0 0 0 0 8,689 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 66,150 195,208 10,346 36,246 0 36,246 158,963 81.43% ‐94.70% ‐25.73%
522000 FICA 0 8,702 1,794 5,056 0 5,056 3,646 41.89% ‐79.39% 132.42%
523000 TEACHERS RETIREMENT SYSTEM (2,171) 167,509 17,828 55,300 0 55,300 112,208 66.99% ‐89.36% 32.05%
529000 OTHER EMPLOYEE BENEFITS (11,703) 43,720 1,156 3,677 0 3,677 40,043 91.59% ‐97.35% ‐66.36%
530000 PURCHASED PROF/TECH SERVICES 26,727,087 2,275,170 0 44,072 142,184 186,256 2,088,915 91.81% ‐100.00% ‐92.25%
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 125,445 127,445 0 0 0 0 127,445 100.00% ‐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 74,265 1,692,637 0 0 10,471 10,471 1,682,166 99.38% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 48,080 72,660 1,931 0 1,664 1,664 70,997 97.71% ‐97.34% ‐100.00%
559500 OTHER PURCHASED SERVICES 27,765 25,125 0 0 0 0 25,125 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 188,972 953,756 24,387 59,342 52,064 111,406 842,350 88.32% ‐97.44% ‐75.11%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 13,950 7,693 0 0 2,595 2,595 5,098 66.27% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 40,000 309,600 4,795 4,795 0 4,795 304,805 98.45% ‐98.45% ‐93.80%
Page 13 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% 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 6,504 394,392 4,141 48,164 65,968 114,132 280,260 71.06% ‐98.95% ‐51.15%
561600 EXPENDABLE COMPUTER EQUIPMEN 24,467 51,939 2,768 7,068 2,248 9,316 42,623 82.06% ‐94.67% ‐45.57%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 40,731 2,504 2,504 4,911 7,415 33,316 81.79% ‐93.85% ‐75.41%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 848 0 0 0 0 848 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 33,739 60,983 2,785 2,000 2,410 4,410 56,573 92.77% ‐95.43% ‐86.88%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 27,469,876 8,736,214 196,735 602,381 284,515 886,896 7,849,318 89.85% ‐97.75% ‐72.42%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 221,047 291,097 0 0 0 0 291,097 100.00% ‐100.00% ‐100.00%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 135,295 295,005 0 0 0 0 295,005 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 19,690,177 43,748,754 882,353 914,943 6,390 921,333 42,827,421 97.89% ‐97.98% ‐91.63%
516100 TECHNOLOGY SPECIALIST 10,204 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 580,000 4,528 4,528 2,000 6,528 573,472 98.87% ‐99.22% ‐96.88%
519100 OTHER ADMINISTRATIVE PERSONNE 17,196,578 51,096,878 1,451,766 2,558,950 0 2,558,950 48,537,928 94.99% ‐97.16% ‐79.97%
519900 OTHER SALARIES & COMPENSATION (5,449,758) (4,262,729) 490,534 490,534 0 490,534 (4,753,263) 111.51% ‐111.51% ‐146.03%
520000 EMPLOYEE BENEFITS 450,298 450,298 0 0 0 0 450,298 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 237,665 7,420,416 564,955 739,393 0 739,393 6,681,022 90.04% ‐92.39% ‐60.14%
522000 FICA 0 25,617 38,978 56,272 0 56,272 (30,655) ‐119.67% 52.16% 778.66%
523000 TEACHERS RETIREMENT SYSTEM 1,567,445 8,730,964 325,831 554,830 0 554,830 8,176,134 93.65% ‐96.27% ‐74.58%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 1,363 2,173 0 2,173 (2,173) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,485,032 4,994,537 23,355 37,282 0 37,282 4,957,255 99.25% ‐99.53% ‐97.01%
530000 PURCHASED PROF/TECH SERVICES 32,851,080 14,350,928 259,916 588,425 85,874 674,299 13,676,630 95.30% ‐98.19% ‐83.60%
532100 CONTRACTED SERV‐TEACHERS 21,223 180,894 0 7,700 0 7,700 173,194 95.74% ‐100.00% ‐82.97%
536100 PER DIEM AND FEES 42,000 70,563 0 0 0 0 70,563 100.00% ‐100.00% ‐100.00%
536200 PER DIEM AND FEES ‐ EXPENSES 10,500 10,500 0 0 0 0 10,500 100.00% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 9,300 18,600 0 0 0 0 18,600 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 3,512,742 8,155,442 42,078 42,078 0 42,078 8,113,364 99.48% ‐99.48% ‐97.94%
553400 SBITA greater than 12 months 4,125 34,125 0 0 0 0 34,125 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 2,910,174 6,180,076 123,014 252,955 2,204 255,159 5,924,917 95.87% ‐98.01% ‐83.63%
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 5,257,220 9,599,726 55,510 102,598 30,612 133,211 9,466,516 98.61% ‐99.42% ‐95.72%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 64,539 192,579 0 0 0 0 192,579 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 5,529,888 12,119,854 5,810 5,810 33,775 39,585 12,080,268 99.67% ‐99.95% ‐99.81%
561600 EXPENDABLE COMPUTER EQUIPMEN 379,100 1,275,272 0 0 0 0 1,275,272 100.00% ‐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) 15,729,035 29,656,546 49,644 65,671 21,508 87,179 29,569,367 99.71% ‐99.83% ‐99.11%
581000 DUES AND FEES 5,705,604 7,064,639 41,378 134,449 51,936 186,385 6,878,253 97.36% ‐99.41% ‐92.39%
589000 OTHER EXPENDITURES 215,982 347,946 0 0 0 0 347,946 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 107,800,994 202,649,826 4,361,013 6,558,592 234,300 6,792,892 195,856,934 96.65% ‐97.85% ‐87.05%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 0 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
516500 LIBRARIAN/MEDIA SPECIALIST 0 29,500 0 0 0 0 29,500 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 2,800,000 3,057,800 0 0 0 0 3,057,800 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 22 0 0 0 0 22 100.00% ‐100.00% ‐100.00%
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 74,200 81,346 0 0 0 0 81,346 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 0 (115,881) 0 0 0 0 (115,881) 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) 183,760 392,128 6,964 25,699 0 25,699 366,429 93.45% ‐98.22% ‐73.79%
EDUCATIONAL MEDIA SERVICES Total 3,057,960 3,448,414 6,964 25,699 0 25,699 3,422,716 99.25% ‐99.80% ‐97.02%
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 (32,159) (32,159) 3,828 11,484 0 11,484 (43,643) 135.71% ‐111.90% ‐242.83%
514200 SALARY OF CLERICAL STAFF 614,091 810,836 14,998 45,544 0 45,544 765,291 94.38% ‐98.15% ‐77.53%
514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER (56,487) (56,487) 0 0 0 0 (56,487) 100.00% ‐100.00% ‐100.00%
517700 FAMILY SERVICES/PARENT COORD (187,272) (187,272) 0 0 0 0 (187,272) 100.00% ‐100.00% ‐100.00%
Page 14 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% 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 (2,768,127) (1,886,208) 71,955 208,115 0 208,115 (2,094,324) 111.03% ‐103.81% ‐144.13%
519100 OTHER ADMINISTRATIVE PERSONNE 10,245,133 14,736,124 181,560 491,626 0 491,626 14,244,498 96.66% ‐98.77% ‐86.66%
519900 OTHER SALARIES & COMPENSATION 1,347,713 1,868,184 33,500 33,500 0 33,500 1,834,684 98.21% ‐98.21% ‐92.83%
519910 EXTRA ACTIVITY SALARIES 5,000 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,562,087 2,517,871 36,460 105,860 0 105,860 2,412,011 95.80% ‐98.55% ‐83.18%
522000 FICA 0 3,759 4,925 12,675 0 12,675 (8,916) ‐237.20% 31.02% 1248.80%
523000 TEACHERS RETIREMENT SYSTEM 1,639,927 2,889,676 51,627 148,200 0 148,200 2,741,476 94.87% ‐98.21% ‐79.49%
529000 OTHER EMPLOYEE BENEFITS 47,295 324,209 15,379 25,124 0 25,124 299,084 92.25% ‐95.26% ‐69.00%
530000 PURCHASED PROF/TECH SERVICES (5,494,284) 1,056,942 18,901 71,042 95,928 166,970 889,972 84.20% ‐98.21% ‐73.11%
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 33,470 53,470 0 18 0 18 53,452 99.97% ‐100.00% ‐99.87%
553200 COMMUNICATION‐WEB SUBSCRPT/L 6,000 59,000 0 0 0 0 59,000 100.00% ‐100.00% ‐100.00%
553400 SBITA greater than 12 months 500 1,500 0 0 0 0 1,500 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 51,837 167,337 58 4,969 0 4,969 162,368 97.03% ‐99.97% ‐88.12%
561000 SUPPLIES 290,458 532,644 5,943 13,205 2,098 15,303 517,342 97.13% ‐98.88% ‐90.08%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 30,749 43,990 0 0 0 0 43,990 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 128,358 156,037 466 2,080 400 2,480 153,557 98.41% ‐99.70% ‐94.67%
561600 EXPENDABLE COMPUTER EQUIPMEN 389,231 683,721 0 1,268 17,351 18,619 665,102 97.28% ‐100.00% ‐99.26%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 48,475 105,475 1,514 8,395 0 8,395 97,080 92.04% ‐98.56% ‐68.16%
588000 FEDERAL INDIRECT COST CHARGES 83,480 83,480 0 0 0 0 83,480 100.00% ‐100.00% ‐100.00%
FEDERAL GRANT ADMINISTRATION Total 7,985,473 23,944,128 441,114 1,183,105 115,777 1,298,882 22,645,245 94.58% ‐98.16% ‐80.24%
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 20,944 31,444 0 0 0 0 31,444 100.00% ‐100.00% ‐100.00%
514200 SALARY OF CLERICAL STAFF (142,084) (123,248) 11,332 27,995 0 27,995 (151,243) 122.71% ‐109.19% ‐190.86%
519000 OTHER MANAGEMENT PERSONNEL 112,992 178,099 16,842 44,525 0 44,525 133,573 75.00% ‐90.54% 0.00%
519100 OTHER ADMINISTRATIVE PERSONNE 84,988 36,788 96,746 288,997 0 288,997 (252,209) ‐685.57% 162.98% 3042.29%
519900 OTHER SALARIES & COMPENSATION 1,700,000 2,972,920 12,000 12,000 0 12,000 2,960,920 99.60% ‐99.60% ‐98.39%
519910 EXTRA ACTIVITY SALARIES 0 3,689 0 0 0 0 3,689 100.00% ‐100.00% ‐100.00%
520000 EMPLOYEE BENEFITS 170,746 170,746 0 0 0 0 170,746 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE (160,547) (160,547) 15,275 55,255 0 55,255 (215,802) 134.42% ‐109.51% ‐237.67%
522000 FICA 0 2,422 1,940 5,255 0 5,255 (2,834) ‐117.03% ‐19.90% 768.14%
523000 TEACHERS RETIREMENT SYSTEM (236,482) (236,482) 22,633 71,308 0 71,308 (307,790) 130.15% ‐109.57% ‐220.61%
529000 OTHER EMPLOYEE BENEFITS 19,366 79,153 1,488 4,648 0 4,648 74,506 94.13% ‐98.12% ‐76.51%
530000 PURCHASED PROF/TECH SERVICES 27,532,279 2,752,079 0 0 0 0 2,752,079 100.00% ‐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 64,275 81,275 46,352 59,543 10,658 70,201 11,074 13.63% ‐42.97% 193.04%
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
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 1,554 0 0 1,554 1,554 0 0.01% ‐100.00% ‐100.00%
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
588000 FEDERAL INDIRECT COST CHARGES 24,380,357 58,673,885 0 0 0 0 58,673,885 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 56,064,020 64,463,777 224,608 569,526 12,212 581,738 63,882,038 99.10% ‐99.65% ‐96.47%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 466 0 466 (466) NA NA NA
513000 PRINCIPAL 0 49,000 10,737 21,473 0 21,473 27,527 56.18% ‐78.09% 75.29%
513100 ASSISTANT PRINCIPAL 0 86,500 0 0 0 0 86,500 100.00% ‐100.00% ‐100.00%
514200 SALARY OF CLERICAL STAFF 0 94,000 22,800 46,302 0 46,302 47,698 50.74% ‐75.74% 97.03%
514800 ACCOUNTANT (286,829) (285,829) 15,323 45,970 0 45,970 (331,799) 116.08% ‐105.36% ‐164.33%
519000 OTHER MANAGEMENT PERSONNEL 0 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
Page 15 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% 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 1,500,000 8,032,948 6,000 6,000 0 6,000 8,026,948 99.93% ‐99.93% ‐99.70%
521000 STATE HEALTH INSURANCE 0 0 9,160 25,483 0 25,483 (25,483) NA NA NA
522000 FICA 0 5,068 767 1,703 0 1,703 3,365 66.39% ‐84.87% 34.43%
523000 TEACHERS RETIREMENT SYSTEM 0 5,902 8,491 21,878 0 21,878 (15,976) ‐270.68% 43.86% 1382.72%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 859 1,718 0 1,718 (1,718) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 39,750 207,500 954 2,549 0 2,549 204,951 98.77% ‐99.54% ‐95.09%
530000 PURCHASED PROF/TECH SERVICES 26,218,884 1,137,189 168,952 198,952 297,683 496,635 640,554 56.33% ‐85.14% ‐30.02%
553000 COMMUNICATION 0 0 0 141 0 141 (141) 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 0 0 0 0 0 0 NA NA NA
SCHOOL ADMINISTRATION Total 27,471,805 9,339,778 244,043 372,634 297,683 670,317 8,669,461 92.82% ‐97.39% ‐84.04%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 3,000 0 0 0 0 3,000 100.00% ‐100.00% ‐100.00%
514800 ACCOUNTANT 0 15,000 17,039 25,454 0 25,454 (10,454) ‐69.69% 13.59% 578.77%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 0 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 11,982 15,482 0 0 0 0 15,482 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION (587) 305,413 0 0 0 0 305,413 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 2,835 2,835 2,390 4,780 0 4,780 (1,945) ‐68.61% ‐15.70% 574.43%
522000 FICA 0 1,842 233 336 0 336 1,505 81.74% ‐87.34% ‐26.97%
523000 TEACHERS RETIREMENT SYSTEM 2,953 2,953 2,709 4,450 0 4,450 (1,497) ‐50.69% ‐8.25% 502.76%
529000 OTHER EMPLOYEE BENEFITS 412 4,440 59 119 0 119 4,321 97.32% ‐98.68% ‐89.27%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 228,126 0 84,173 194,798 278,970 (50,844) ‐22.29% ‐100.00% 47.59%
558000 TRAVEL ‐ EMPLOYEES 0 6,955 0 0 0 0 6,955 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 7,000 21,440 801 0 2,757 2,757 18,682 87.14% ‐96.27% ‐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 47,949 0 0 0 0 47,949 100.00% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 121,400 0 0 0 0 121,400 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 28,100 0 0 14,050 14,050 14,050 50.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 0 33,572 0 0 0 0 33,572 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ BUSINESS Total 26,127,240 884,272 23,231 119,312 211,605 330,917 553,355 62.58% ‐97.37% ‐46.03%
MAINTENANCE AND OPERATION OF PLANT SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS (294) (294) 0 0 0 0 (294) 100.00% ‐100.00% ‐100.00%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 92,750 0 0 0 0 92,750 100.00% ‐100.00% ‐100.00%
518600 CUSTODIAL PERSONNEL 56,564 216,114 0 0 0 0 216,114 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 0 16,500 0 0 0 0 16,500 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 0 30,500 0 0 0 0 30,500 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 2,444,000 11,148,748 0 0 0 0 11,148,748 100.00% ‐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 16,653 0 0 0 0 16,653 100.00% ‐100.00% ‐100.00%
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 66,772 467,019 0 0 0 0 467,019 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 27,428,208 7,179,688 18,991 1,037,824 387,019 1,424,844 5,754,845 80.15% ‐99.74% ‐42.18%
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 0 2,205 0 2,205 17,795 88.98% ‐100.00% ‐55.91%
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%
561000 SUPPLIES 26,830,579 29,660,225 0 3,600 183 3,783 29,656,442 99.99% ‐100.00% ‐99.95%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 75 0 0 0 0 75 100.00% ‐100.00% ‐100.00%
Page 16 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% 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 3,054,609 3,556,515 0 0 237 237 3,556,277 99.99% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 1,858,781 0 0 0 0 1,858,781 100.00% ‐100.00% ‐100.00%
562000 ENERGY / ELECTRICITY 7,204 3,124 0 0 0 0 3,124 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 37,023 58,623 0 37,023 21,600 58,623 0 0.00% ‐100.00% 152.62%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 5,000 458,994 0 0 42,863 42,863 416,131 90.66% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 3,777,621 1,503,445 0 1,503,445 0 1,503,445 0 0.00% ‐100.00% 300.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH (55,995) 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 75,396,291 64,963,234 18,991 2,584,097 451,903 3,036,000 61,927,234 95.33% ‐99.97% ‐84.09%
SCHOOL SAFETY AND SECURITY 518300 SAFETY AND SECURITY PERSONNEL 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 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 1,626,937 3,929,383 173,713 193,176 268,264 461,440 3,467,943 88.26% ‐95.58% ‐80.34%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 31,000 0 0 0 0 31,000 100.00% ‐100.00% ‐100.00%
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 5,500 0 0 0 0 5,500 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 1,300,000 6,963,129 0 0 0 0 6,963,129 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 1,885 0 0 0 0 1,885 100.00% ‐100.00% ‐100.00%
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 142,759 602,939 0 0 0 0 602,939 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 26,145,768 (2,311) 0 0 0 0 (2,311) 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 40,790 48,290 0 0 413 413 47,877 99.15% ‐100.00% ‐100.00%
552000 INSURANCE (OTHR THAN EMPL BEN) 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 800 800 0 0 0 0 800 100.00% ‐100.00% ‐100.00%
559500 OTHER PURCHASED SERVICES 348,907 406,340 9,840 9,840 4,920 14,760 391,580 96.37% ‐97.58% ‐90.31%
561000 SUPPLIES 206,382 206,382 4,470 4,470 8,919 13,389 192,993 93.51% ‐97.83% ‐91.34%
561500 EXPENDABLE EQUIPMENT 206,383 206,383 47,705 47,705 24,075 71,780 134,603 65.22% ‐76.89% ‐7.54%
562000 ENERGY / ELECTRICITY 1,031,058 2,143,798 75,962 82,182 263,131 345,313 1,798,486 83.89% ‐96.46% ‐84.67%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 72,325 17,184,253 0 0 2,101,422 2,101,422 15,082,831 87.77% ‐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 31,122,109 31,727,771 311,690 337,372 2,671,144 3,008,516 28,719,254 90.52% ‐99.02% ‐95.75%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 4,250 0 0 0 0 4,250 100.00% ‐100.00% ‐100.00%
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 5,750 0 0 0 0 5,750 100.00% ‐100.00% ‐100.00%
514300 RESEARCH PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 263,800 410,720 0 0 0 0 410,720 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE (364,702) 591,488 131,598 364,234 0 364,234 227,254 38.42% ‐77.75% 146.32%
519900 OTHER SALARIES & COMPENSATION 42,239,799 2,092,560 2,500 2,500 0 2,500 2,090,060 99.88% ‐99.88% ‐99.52%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 61,432 237,636 15,275 45,825 0 45,825 191,811 80.72% ‐93.57% ‐22.87%
522000 FICA 0 13,818 1,886 5,140 0 5,140 8,677 62.80% ‐86.35% 48.81%
523000 TEACHERS RETIREMENT SYSTEM 9,130 223,851 23,606 71,490 0 71,490 152,360 68.06% ‐89.45% 27.75%
529000 OTHER EMPLOYEE BENEFITS (10,336) 59,210 1,573 4,776 0 4,776 54,434 91.93% ‐97.34% ‐67.74%
530000 PURCHASED PROF/TECH SERVICES 26,205,600 3,519,850 0 28,733 108,510 137,244 3,382,607 96.10% ‐100.00% ‐96.73%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 107,520 144,220 0 0 0 0 144,220 100.00% ‐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 17,500 112,500 603 1,111 0 1,111 111,389 99.01% ‐99.46% ‐96.05%
561000 SUPPLIES 19,166 131,709 4,722 18,757 8,144 26,901 104,808 79.58% ‐96.41% ‐43.03%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 7,100 0 509 850 1,359 5,741 80.86% ‐100.00% ‐71.32%
561500 EXPENDABLE EQUIPMENT 45,000 89,798 859 859 5,286 6,145 83,653 93.16% ‐99.04% ‐96.17%
561600 EXPENDABLE COMPUTER EQUIPMEN 7,500 154,470 0 0 0 0 154,470 100.00% ‐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%
Page 17 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
581000 DUES AND FEES 17,550 61,540 0 0 0 0 61,540 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 80,303,574 8,032,788 182,622 543,935 122,790 666,725 7,366,064 91.70% ‐97.73% ‐72.91%
OTHER SUPPORT SERVICES 511600 PROF DEVELOPMENT STIPENDS (38,376) (38,376) 0 0 0 0 (38,376) 100.00% ‐100.00% ‐100.00%
514000 AIDES AND PARAPROFESSIONALS (19,167) (19,167) 0 0 0 0 (19,167) 100.00% ‐100.00% ‐100.00%
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD (45,589) (45,589) 0 0 0 0 (45,589) 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 439,292 831,084 22,798 61,510 0 61,510 769,574 92.60% ‐97.26% ‐70.40%
521000 STATE HEALTH INSURANCE 56,150 56,150 1,768 5,066 0 5,066 51,084 90.98% ‐96.85% ‐63.91%
522000 FICA 0 80 998 2,948 0 2,948 (2,868) ‐3595.97% 1151.55% 14683.90%
523000 TEACHERS RETIREMENT SYSTEM 12,562 12,562 0 0 0 0 12,562 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 2,804 20,817 63 129 0 129 20,688 99.38% ‐99.70% ‐97.51%
530000 PURCHASED PROF/TECH SERVICES 7,743 7,743 0 0 249 249 7,494 96.79% ‐100.00% ‐100.00%
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 10,000 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 98,158 98,158 1,588 0 172 172 97,986 99.82% ‐98.38% ‐100.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED (9,226) (9,226) 0 0 0 0 (9,226) 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 4,841 4,841 0 0 0 0 4,841 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 232,354 (147,181) 8,867 159,651 4,727 164,377 (311,558) 211.68% ‐106.02% ‐533.89%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 1,705 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 (225) (225) 0 0 0 0 (225) 100.00% ‐100.00% ‐100.00%
OTHER SUPPORT SERVICES Total 753,026 781,671 36,082 229,304 5,147 234,451 547,220 70.01% ‐95.38% 17.34%
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 3,789,797 0 0 0 0 3,789,797 100.00% ‐100.00% ‐100.00%
519000 OTHER MANAGEMENT PERSONNEL 0 6,000 0 0 0 0 6,000 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 3,150,000 7,026,274 0 0 0 0 7,026,274 100.00% ‐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 0 116 0 0 0 0 116 100.00% ‐100.00% ‐100.00%
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 119,446 373,054 0 0 0 0 373,054 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 260,399 2,627 2,627 41,665 44,292 216,107 82.99% ‐98.99% ‐95.96%
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 23,104,004 2,627 2,627 41,665 44,292 23,059,711 99.81% ‐99.99% ‐99.95%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 500 455 455 0 455 45 9.00% ‐9.00% 264.00%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 7 7 0 7 (7) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 1,990,918 1,990,918 0 3,824 446,576 450,400 1,540,518 77.38% ‐100.00% ‐99.23%
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 40,000 811 1,589 1,207 2,796 37,204 93.01% ‐97.97% ‐84.11%
Page 18 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% 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
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 2,549 3,980 0 3,980 16,020 80.10% ‐87.26% ‐20.39%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 50,000 50,000 0 2,966 0 2,966 47,034 94.07% ‐100.00% ‐76.27%
558200 PLAYOFF PAYOUT 50,000 50,000 612 8,600 37,176 45,776 4,224 8.45% ‐98.78% ‐31.20%
561000 SUPPLIES 126,082 126,082 5,171 7,337 71,763 79,100 46,982 37.26% ‐95.90% ‐76.72%
561001 FIRST AID SUPPLIES‐ATHLETICS 70,000 70,000 260 1,193 14,020 15,214 54,786 78.27% ‐99.63% ‐93.18%
561510 ATHLETICS UNIFORMS 900,000 900,000 441,451 544,707 152,560 697,267 202,733 22.53% ‐50.95% 142.09%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 900,000 900,000 38,749 181,155 178,936 360,091 539,909 59.99% ‐95.69% ‐19.49%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 70,000 70,000 8,500 8,500 6,500 15,000 55,000 78.57% ‐87.86% ‐51.43%
581300 ATHLETICS‐HOTEL 52,000 52,000 0 0 0 0 52,000 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 3,190 3,190 0 3,190 (3,190) NA NA NA
ENTERPRISE OPERATIONS Total 4,354,000 4,354,500 501,755 767,504 908,737 1,676,241 2,678,259 61.51% ‐88.48% ‐29.50%
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 0 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 26,102,643 1,420,404 0 0 0 0 1,420,404 100.00% ‐100.00% ‐100.00%
530001 ARCHITECT/ENGINEER 5,790,672 4,257,771 0 0 268,002 268,002 3,989,769 93.71% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 0 41,765 0 0 0 0 41,765 100.00% ‐100.00% ‐100.00%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 79,468,193 26,638 19,971,028 3,096,345 23,067,373 56,400,820 70.97% ‐99.97% 0.52%
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 89,803,056 26,638 19,971,028 3,364,348 23,335,375 66,467,681 74.01% ‐99.97% ‐11.05%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 0 633,100 8,242 9,458 0 9,458 623,642 98.51% ‐98.70% ‐94.02%
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 0 633,100 8,242 9,458 0 9,458 623,642 98.51% ‐98.70% ‐94.02%
TOTAL EXPENDITURES 885,842,262 1,004,097,034 38,956,581 77,748,546 25,877,720 103,626,267 900,470,767 89.68% ‐96.12% ‐69.03%
Page 19 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% 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 451000 ISSUANCE OF BONDS 0 0 0 0 0
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
9/30/2024
(UNAUDITED)
1 3
% 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 13,156,664 25,939,124 0 25,939,124 403,060,876 93.95% ‐96.93% ‐75.81%
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 13,156,664 25,939,124 0 25,939,124 403,060,876 93.95% ‐96.93% ‐75.81%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 2,495,188 7,953,912 0 7,953,912 (5,153,912) ‐184.07% ‐10.89% 1036.27%
INTEREST Total 2,800,000 2,800,000 2,495,188 7,953,912 0 7,953,912 (5,153,912) ‐184.07% ‐10.89% 1036.27%
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 15,651,852 53,893,036 0 53,893,036 377,906,964 87.52% ‐96.38% ‐50.08%
INSTRUCTION 561500 EXPENDABLE EQUIPMENT 0 (960,000) 32,415 186,083 212,294 398,377 (1,358,377) 141.50% ‐103.38% ‐177.53%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 9,920,000 123,300 724,450 1,444,647 2,169,097 7,750,903 78.13% ‐98.76% ‐70.79%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 0 23,526 28,322 51,848 908,152 94.60% ‐100.00% ‐90.20%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 0 9,920,000 155,715 934,059 1,685,263 2,619,322 7,300,678 73.60% ‐98.43% ‐62.34%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 530000 PURCHASED PROF/TECH SERVICES 0 32,631,246 525,829 1,323,512 18,587,097 19,910,610 12,720,636 38.98% ‐98.39% ‐83.78%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 11,114,410 0 14,977 10,890,152 10,905,128 209,282 1.88% ‐100.00% ‐99.46%
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 44,245,656 525,829 1,338,489 29,780,540 31,119,029 13,126,627 29.67% ‐98.81% ‐87.90%
GENERAL ADMINISTRATION 530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 0 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 5,533 12,599 0 12,599 (12,599) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 10,000,000 7,000,000 57,730 148,984 0 148,984 6,851,016 97.87% ‐99.18% ‐91.49%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 1,000,000 5,975 17,925 0 17,925 982,075 98.21% ‐99.40% ‐92.83%
522000 FICA 0 0 878 2,225 0 2,225 (2,225) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 1,000,000 10,341 30,574 0 30,574 969,426 96.94% ‐98.97% ‐87.77%
529000 OTHER EMPLOYEE BENEFITS 0 1,000,000 671 1,912 0 1,912 998,088 99.81% ‐99.93% ‐99.24%
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%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 10,588 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 10,045,882 10,993,914 81,129 214,220 32,075 246,295 10,747,619 97.76% ‐99.26% ‐92.21%
STUDENT TRANSPORTATION SERVICE 573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
573200 PURCHASE/LEASE ‐ BUSES 1,000,000 2,824,493 0 0 0 0 2,824,493 100.00% ‐100.00% ‐100.00%
STUDENT TRANSPORTATION SERVICE Total 1,000,000 2,824,493 0 0 0 0 2,824,493 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ CENTRAL 529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 18,000,000 18,000,000 0 541,939 9,497,912 10,039,851 7,960,149 44.22% ‐100.00% ‐87.96%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 0 541,939 9,497,912 10,039,851 7,960,149 44.22% ‐100.00% ‐87.96%
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 32,851 49,807 0 49,807 4,863,155 98.99% ‐99.33% ‐95.94%
521000 STATE HEALTH INSURANCE 467,208 467,208 1,195 3,585 0 3,585 463,623 99.23% ‐99.74% ‐96.93%
522000 FICA 0 0 458 683 0 683 (683) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 5,372 8,891 0 8,891 734,584 98.80% ‐99.28% ‐95.22%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 445 561 0 561 99,116 99.44% ‐99.55% ‐97.75%
Page 21 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% 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
530000 PURCHASED PROF/TECH SERVICES 2,538,975 (2,318,405) 0 0 0 0 (2,318,405) 100.00% ‐100.00% ‐100.00%
530001 ARCHITECT/ENGINEER 8,318,082 35,421,423 77,395 1,665,392 8,786,098 10,451,490 24,969,933 70.49% ‐99.78% ‐81.19%
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 694,936,550 700,606,116 9,425,185 52,812,401 127,271,452 180,083,853 520,522,263 74.30% ‐98.65% ‐69.85%
573000 PURCHASE EQUIP‐NOT BUSES/COMP (2,208,498) 4,215,676 0 0 0 0 4,215,676 100.00% ‐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% ‐21.55%
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 729,323,050 773,305,459 9,542,901 54,790,919 136,064,639 190,855,558 582,449,902 75.32% ‐98.77% ‐71.66%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 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 847,344,454 948,265,044 10,305,574 57,819,625 177,060,430 234,880,055 713,384,990 75.23% ‐98.91% ‐75.61%
Page 22 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% 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 19,110 38,810 0 38,810 (38,810) 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 69,017,224 112 194 0 194 69,017,030 100.00% ‐100.00% ‐100.00%
416210 SUPPL SALES ‐ BRKF‐LUNCH PROG 0 0 22,906 33,364 0 33,364 (33,364) NA NA NA
416220 ADULT SALES ‐ BRKF‐LUNCH PROG 0 0 12,270 13,203 0 13,203 (13,203) 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 0 251,565 0 251,565 305,481 54.84% ‐100.00% 80.64%
LOCAL REVENUES Total 69,574,270 69,574,270 54,398 337,136 0 337,136 69,237,134 99.52% ‐99.92% ‐98.06%
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 0 135,317 375,093 0 375,093 (375,093) NA NA NA
STATE SOURCES Total 0 0 135,317 375,093 0 375,093 (375,093) NA NA NA
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 2,230,800 2,230,800 4,421,971 9,069,000 0 9,069,000 (6,838,200) ‐306.54% 98.22% 1526.14%
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 1,576,233 3,201,459 0 3,201,459 1,130,881 26.10% ‐63.62% 195.59%
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 43,661 88,190 0 88,190 421,810 82.71% ‐91.44% ‐30.83%
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 9,732,050 389,769 734,557 0 734,557 8,997,494 92.45% ‐95.99% ‐69.81%
FEDERAL SOURCES Total 11,794,465 16,805,190 6,431,634 13,093,206 0 13,093,206 3,711,984 22.09% ‐61.73% 211.65%
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 6,621,350 13,805,435 0 13,805,435 72,574,026 84.02% ‐92.33% ‐36.07%
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 9,965 24,346 0 24,346 73,664 75.16% ‐89.83% ‐0.64%
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 2,805,134 3,451,560 0 3,451,560 23,287,725 87.09% ‐89.51% ‐48.37%
519000 OTHER MANAGEMENT PERSONNEL 1,187,520 1,187,520 212,404 524,200 0 524,200 663,320 55.86% ‐82.11% 76.57%
Page 23 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
1 3
% 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 31,725 31,725 0 31,725 275 0.86% ‐0.86% 296.56%
521000 STATE HEALTH INSURANCE 9,845,500 9,845,500 424,344 488,101 0 488,101 9,357,399 95.04% ‐95.69% ‐80.17%
522000 FICA 0 0 45,049 59,658 0 59,658 (59,658) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,726,035 3,726,035 146,396 232,239 0 232,239 3,493,796 93.77% ‐96.07% ‐75.07%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 22,682 62,694 0 62,694 (62,694) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 85,697 128,943 0 128,943 (128,943) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 475,168 475,168 25,187 44,216 0 44,216 430,952 90.69% ‐94.70% ‐62.78%
530000 PURCHASED PROF/TECH SERVICES 412,126 412,126 0 0 0 0 412,126 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 330,000 330,000 0 0 0 0 330,000 100.00% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 118,977 118,977 0 2,362 117,118 119,480 (503) ‐0.42% ‐100.00% ‐92.06%
544100 RENTAL OF LAND OR BUILDINGS 330,000 330,000 35,184 49,878 3,744 53,622 276,378 83.75% ‐89.34% ‐39.54%
544200 RENTAL OF EQUIPMENT & VEHICLES 60,500 60,500 18,847 11,967 25,428 37,395 23,105 38.19% ‐68.85% ‐20.88%
558000 TRAVEL ‐ EMPLOYEES 165,000 165,000 3,648 4,369 0 4,369 160,631 97.35% ‐97.79% ‐89.41%
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 3,865,717 270,226 356,091 174,741 530,832 3,334,884 86.27% ‐93.01% ‐63.15%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 363,575 363,575 0 5,084 14,849 19,933 343,642 94.52% ‐100.00% ‐94.41%
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 28,823,148 573,576 998,927 8,770,359 9,769,285 19,053,863 66.11% ‐98.01% ‐86.14%
563500 FOOD ACQUISITIONS ‐ USDA 5,091,625 10,102,350 407,991 951,879 108,079 1,059,958 9,042,392 89.51% ‐95.96% ‐62.31%
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 0 95,815 1,021,042 1,116,857 383,143 25.54% ‐100.00% ‐74.45%
581000 DUES AND FEES 27,500 27,500 689 0 0 0 27,500 100.00% ‐97.49% ‐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 5,118,745 7,524,053 10,503,059 18,027,113 71,533,506 79.87% ‐94.28% ‐66.40%
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 5,118,745 7,524,053 10,503,059 18,027,113 71,533,506 79.87% ‐94.28% ‐66.40%
Page 24 of 24