DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
1 4
% 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 919,668,398 919,668,398 376,178,102 516,851,942 0 516,851,942 402,816,456 43.80% ‐59.10% 68.60%
411210 OTHER SALES TAXES 6,500,000 6,500,000 0 834,315 0 834,315 5,665,685 87.16% ‐100.00% ‐61.49%
411900 OTHER TAXES 3,000,000 3,000,000 647,750 961,458 0 961,458 2,038,542 67.95% ‐78.41% ‐3.85%
411910 TITLE AD VALOREM TAX (TAVT) 33,600,000 33,600,000 2,630,075 9,017,268 0 9,017,268 24,582,732 73.16% ‐92.17% ‐19.49%
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 775,000 775,000 584,450 811,899 0 811,899 (36,899) ‐4.76% ‐24.59% 214.28%
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 1,730,000 213,927 726,460 0 726,460 1,003,540 58.01% ‐87.63% 25.98%
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 970,273,398 970,273,398 380,254,305 529,203,341 0 529,203,341 441,070,057 45.46% ‐60.81% 63.63%
INTEREST 415000 INVESTMENT INCOME 15,000,000 15,000,000 1,546,311 6,549,864 0 6,549,864 8,450,136 56.33% ‐89.69% 31.00%
INTEREST Total 15,000,000 15,000,000 1,546,311 6,549,864 0 6,549,864 8,450,136 56.33% ‐89.69% 31.00%
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 669,730,614 669,730,614 63,510,158 162,135,843 0 162,135,843 507,594,771 75.79% ‐90.52% ‐27.37%
431220 QBE ALLOTMENT (OPER COSTS) 39,838,074 39,838,074 3,324,779 13,289,400 0 13,289,400 26,548,674 66.64% ‐91.65% 0.08%
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 1,551,506 5,544,206 0 5,544,206 12,407,591 69.12% ‐91.36% ‐7.35%
431400 QBE CONTRA ACCOUNT (DEBIT) (183,008,042) (183,008,042) (15,250,649) (61,002,850) 0 (61,002,850) (122,005,192) 66.67% ‐91.67% 0.00%
438000 OTHER GRANTS FROM GEORGIA DOE 13,212,300 13,709,859 0 2,561,212 0 2,561,212 11,148,647 81.32% ‐100.00% ‐43.96%
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 53,135,794 122,527,811 0 122,527,811 437,799,904 78.13% ‐90.52% ‐34.40%
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 0 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 0 99,028 0 99,028 (99,028) NA NA NA
TOTAL REVENUE 1,545,103,554 1,547,251,113 434,936,410 658,380,045 0 658,380,045 888,871,068 57.45% 237.32% 27.65%
INSTRUCTION 511000 TEACHERS 447,376,792 446,819,357 46,721,889 107,069,825 0 107,069,825 339,749,533 76.04% ‐89.54% ‐28.11%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 1,885,000 1,965,000 124,678 169,659 0 169,659 1,795,341 91.37% ‐93.66% ‐74.10%
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 43,218 50,974 0 50,974 44,026 46.34% ‐54.51% 60.97%
511700 EXTENDED YEAR 0 15,911 0 1,868 0 1,868 14,043 88.26% ‐100.00% ‐64.79%
511800 ART ‐ MUSIC ‐ PE 44,328,950 44,315,404 3,199,906 7,547,046 0 7,547,046 36,768,359 82.97% ‐92.78% ‐48.91%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 25,017,303 25,010,840 2,332,608 6,520,648 0 6,520,648 18,490,192 73.93% ‐90.67% ‐21.79%
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 30,843 63,891 0 63,891 (63,891) 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 9,558,768 600,394 1,401,985 0 1,401,985 8,156,783 85.33% ‐93.72% ‐56.00%
517200 ELEMENTARY COUNSELOR 0 0 47,490 102,436 0 102,436 (102,436) NA NA NA
517300 SECONDARY COUNSELOR 0 0 30,561 70,393 0 70,393 (70,393) 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) 7,895 13,930 0 13,930 (12,053,614) 100.12% ‐100.07% ‐100.35%
519910 EXTRA ACTIVITY SALARIES 101,793 101,793 0 2,398 0 2,398 99,396 97.64% ‐100.00% ‐92.93%
Page 1 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
1 4
% 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 9,089,058 18,284,589 0 18,284,589 96,347,567 84.05% ‐92.07% ‐52.15%
522000 FICA 0 0 706,112 1,712,853 0 1,712,853 (1,712,853) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 109,111,522 109,176,598 9,034,833 18,522,408 0 18,522,408 90,654,190 83.03% ‐91.72% ‐49.10%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 3,513 6,990 0 6,990 (6,990) 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 (109,965) 1,677,743 0 1,677,743 6,822,257 80.26% ‐101.29% ‐40.79%
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 2,838 8,322 0 8,322 (8,322) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 19,675,371 19,598,743 569,875 1,156,814 0 1,156,814 18,441,929 94.10% ‐97.09% ‐82.29%
530000 PURCHASED PROF/TECH SERVICES 4,223,439 5,561,163 136,655 198,856 1,378,516 1,577,372 3,983,791 71.64% ‐97.54% ‐89.27%
530010 PURCHASED SERVICES‐OTHER FEES 1,530,558 1,567,058 (4,022) 1,420,135 81,234 1,501,368 65,690 4.19% ‐100.26% 171.87%
530070 ADA‐PURCHASED PROF/TECH SERVIC 0 10,000 2,318 2,318 0 2,318 7,682 76.82% ‐76.82% ‐30.46%
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 1,099,770 368,446 1,818,035 733,417 2,551,451 (1,451,681) ‐132.00% ‐66.50% 395.93%
544100 RENTAL OF LAND OR BUILDINGS 36,200 110,200 59,931 79,917 69 79,986 30,214 27.42% ‐45.62% 117.56%
544200 RENTAL OF EQUIPMENT & VEHICLES 85,863 85,863 0 828 0 828 85,035 99.04% ‐100.00% ‐97.11%
544400 OTHER RENTALS 0 6,000 4,871 4,871 0 4,871 1,129 18.82% ‐18.82% 143.54%
553000 COMMUNICATION 43,850 29,218 0 271 0 271 28,947 99.07% ‐100.00% ‐97.21%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,530,380 2,107,744 383,777 433,895 811,530 1,245,425 862,319 40.91% ‐81.79% ‐38.24%
556100 TUITION TO OTHER GEORGIA LUAS 0 0 0 0 0 0 0 NA NA NA
556300 TUITION TO PRIVATE SOURCES 0 0 0 0 0 0 0 NA NA NA
556900 OTHER TUITION 16,500 16,500 0 0 0 0 16,500 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 823,050 903,047 31,839 129,420 0 129,420 773,626 85.67% ‐96.47% ‐57.01%
559300 PAYMENTS FOR PASS THRU FUNDS 1,399,654 985,551 73,387 375,731 0 375,731 609,820 61.88% ‐92.55% 14.37%
559400 PAYMENTS TO CHARTER SCHOOLS 62,568,382 62,568,382 5,991,824 23,096,334 0 23,096,334 39,472,049 63.09% ‐90.42% 10.74%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 2,700,569 7,642,371 401,569 1,080,647 728,678 1,809,325 5,833,046 76.33% ‐94.75% ‐57.58%
561070 ADA Supplies 22,500 2,500 0 1,696 0 1,696 804 32.15% ‐100.00% 103.54%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 140,962 312,548 23,327 58,289 43,096 101,384 211,164 67.56% ‐92.54% ‐44.05%
561200 COMPUTER SOFTWARE 7,869,442 8,212,709 28,664 4,937,499 1,992,127 6,929,626 1,283,084 15.62% ‐99.65% 80.36%
561500 EXPENDABLE EQUIPMENT 661,268 2,740,565 110,819 343,219 443,708 786,927 1,953,639 71.29% ‐95.96% ‐62.43%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 745,400 946,602 33,337 104,040 51,854 155,893 790,708 83.53% ‐96.48% ‐67.03%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564000 DIGITAL/ELECTRONIC TEXTBOOKS 713,172 1,344,161 182,510 185,360 819,981 1,005,341 338,820 25.21% ‐86.42% ‐58.63%
564100 TEXTBOOKS ‐ PRINTED 5,486,524 6,420,991 3,607,834 3,606,955 2,384,106 5,991,061 429,930 6.70% ‐43.81% 68.52%
564200 BOOKS (OTHER THAN TEXTBOOKS) 55,650 101,336 8,364 21,341 14,493 35,834 65,502 64.64% ‐91.75% ‐36.82%
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 1,650,195 0 0 26,633 26,633 1,623,562 98.39% ‐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 809,712 919,393 66,578 135,351 226,507 361,858 557,535 60.64% ‐92.76% ‐55.83%
589000 OTHER EXPENDITURES 1,064,370 1,064,370 0 0 0 0 1,064,370 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 881,281,747 891,406,872 83,947,776 202,419,776 9,735,948 212,155,723 679,251,149 76.20% ‐90.58% ‐31.88%
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 1,268 2,798 0 2,798 (2,798) NA NA NA
514200 SALARY OF CLERICAL STAFF 2,499,351 2,440,137 181,874 806,802 0 806,802 1,633,335 66.94% ‐92.55% ‐0.81%
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
514600 ATHLETICS PERSONNEL 1,399,391 1,322,410 136,126 487,261 0 487,261 835,149 63.15% ‐89.71% 10.54%
516300 SCH NURSE/SPEC EDUC NURSE LPN 6,414,786 6,414,786 558,752 1,555,576 0 1,555,576 4,859,211 75.75% ‐91.29% ‐27.25%
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
10/31/2024
(UNAUDITED)
1 4
% 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 68,724 109,789 0 109,789 703,860 86.51% ‐91.55% ‐59.52%
517200 ELEMENTARY COUNSELOR 9,451,280 9,451,280 893,255 2,022,862 0 2,022,862 7,428,417 78.60% ‐90.55% ‐35.79%
517300 SECONDARY COUNSELOR 12,753,657 12,711,144 1,998,961 4,734,236 0 4,734,236 7,976,909 62.76% ‐84.27% 11.73%
517400 SCHOOL PSYCHOLOGIST 4,020,317 4,020,317 341,261 847,591 0 847,591 3,172,726 78.92% ‐91.51% ‐36.75%
517600 SCHOOL SOCIAL WORKER 5,185,440 5,185,440 496,877 1,275,274 0 1,275,274 3,910,166 75.41% ‐90.42% ‐26.22%
517700 FAMILY SERVICES/PARENT COORD 2,810,779 2,810,779 301,893 1,107,098 0 1,107,098 1,703,681 60.61% ‐89.26% 18.16%
519000 OTHER MANAGEMENT PERSONNEL 2,628,298 2,628,298 240,257 976,821 0 976,821 1,651,477 62.83% ‐90.86% 11.50%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,008,380 3,008,380 719,998 1,940,839 0 1,940,839 1,067,542 35.49% ‐76.07% 93.54%
519900 OTHER SALARIES & COMPENSATION 19,078,708 10,930,708 24,490 44,769 0 44,769 10,885,939 99.59% ‐99.78% ‐98.77%
519910 EXTRA ACTIVITY SALARIES 60,000 60,000 0 3,420 0 3,420 56,580 94.30% ‐100.00% ‐82.90%
521000 STATE HEALTH INSURANCE 9,462,700 9,441,606 959,544 2,296,361 0 2,296,361 7,145,244 75.68% ‐89.84% ‐27.03%
522000 FICA 0 0 77,166 217,314 0 217,314 (217,314) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 9,568,732 9,552,011 1,030,873 2,558,179 0 2,558,179 6,993,832 73.22% ‐89.21% ‐19.66%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 798 2,559 0 2,559 (2,559) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,239,070 1,236,937 76,564 191,953 0 191,953 1,044,984 84.48% ‐93.81% ‐53.44%
530000 PURCHASED PROF/TECH SERVICES 678,440 4,842,990 292,111 405,610 2,828,226 3,233,836 1,609,154 33.23% ‐93.97% ‐74.87%
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 67,758 67,758 67,968 135,726 115,074 45.88% ‐72.98% ‐18.95%
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 4,168 4,168 0 4,168 6,333 60.31% ‐60.31% 19.07%
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 53,005 16,500 16,769 2,303 19,072 33,933 64.02% ‐68.87% ‐5.09%
558000 TRAVEL ‐ EMPLOYEES 138,900 120,927 1,500 17,945 0 17,945 102,982 85.16% ‐98.76% ‐55.48%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 626,730 781,238 41,437 52,470 9,910 62,380 718,858 92.02% ‐94.70% ‐79.85%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 3,600 17,100 8,876 11,155 0 11,155 5,945 34.77% ‐48.09% 95.70%
561200 COMPUTER SOFTWARE 15,000 13,500 0 0 0 0 13,500 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 10,000 16,000 0 3,959 4,600 8,559 7,441 46.51% ‐100.00% ‐25.77%
561600 EXPENDABLE COMPUTER EQUIPMENT 102,825 160,883 25,920 28,610 17,980 46,590 114,293 71.04% ‐83.89% ‐46.65%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 7,000 0 0 3,800 3,800 3,200 45.71% ‐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 58,456 0 6,327 6,925 13,252 45,204 77.33% ‐100.00% ‐67.53%
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 89,206,806 8,566,951 21,803,272 2,943,587 24,746,859 64,459,947 72.26% ‐90.40% ‐26.68%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 159,405 159,405 1,450 2,550 0 2,550 156,855 98.40% ‐99.09% ‐95.20%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 71,000 174,375 17,205 22,849 0 22,849 151,526 86.90% ‐90.13% ‐60.69%
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 5,016 16,952 0 16,952 189,514 91.79% ‐97.57% ‐75.37%
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 13,019 38,020 0 38,020 163,701 81.15% ‐93.55% ‐43.46%
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,255,991 2,330,211 324,445 1,308,615 0 1,308,615 1,021,595 43.84% ‐86.08% 68.48%
519100 OTHER ADMINISTRATIVE PERSONNEL 6,451,700 6,594,412 561,620 1,799,153 0 1,799,153 4,795,259 72.72% ‐91.48% ‐18.15%
519900 OTHER SALARIES & COMPENSATION 3,863,487 3,863,487 59,523 152,548 0 152,548 3,710,938 96.05% ‐98.46% ‐88.15%
519910 EXTRA ACTIVITY SALARIES 25,080 27,580 10 1,602 0 1,602 25,978 94.19% ‐99.96% ‐82.57%
521000 STATE HEALTH INSURANCE 1,268,750 1,266,113 108,352 418,506 0 418,506 847,607 66.95% ‐91.44% ‐0.84%
522000 FICA 0 0 20,860 69,145 0 69,145 (69,145) NA NA NA
Page 3 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
1 4
% 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 1,825,703 136,209 523,343 0 523,343 1,302,360 71.33% ‐92.54% ‐14.00%
529000 OTHER EMPLOYEE BENEFITS 237,388 236,824 11,356 49,219 0 49,219 187,606 79.22% ‐95.20% ‐37.65%
530000 PURCHASED PROF/TECH SERVICES 1,290,337 975,877 78,292 177,441 187,293 364,733 611,143 62.63% ‐91.98% ‐45.45%
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 43 0 43 5,581 99.24% ‐100.00% ‐97.72%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,916,000 1,884,800 39,847 765,905 902,931 1,668,836 215,964 11.46% ‐97.89% 21.91%
558000 TRAVEL ‐ EMPLOYEES 285,849 386,489 4,044 44,176 224 44,399 342,090 88.51% ‐98.95% ‐65.71%
561000 SUPPLIES 522,806 662,472 31,345 87,950 18,236 106,186 556,286 83.97% ‐95.27% ‐60.17%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 249,706 261,786 6,230 18,880 33,112 51,992 209,794 80.14% ‐97.62% ‐78.36%
561200 COMPUTER SOFTWARE 200,000 170,000 0 0 0 0 170,000 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 56,347 239,810 1,752 14,817 27,380 42,197 197,613 82.40% ‐99.27% ‐81.46%
561600 EXPENDABLE COMPUTER EQUIPMENT 144,950 146,507 16,098 58,823 3,996 62,819 83,688 57.12% ‐89.01% 20.45%
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 198,112 182,012 30,069 31,910 14,657 46,567 135,445 74.42% ‐83.48% ‐47.40%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 104,400 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 79,938 168,613 575 67,789 950 68,739 99,875 59.23% ‐99.66% 20.61%
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 23,697,942 1,467,315 5,670,235 1,188,778 6,859,014 16,838,928 71.06% ‐93.81% ‐28.22%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 51,774 3,761 3,761 0 3,761 48,013 92.74% ‐92.74% ‐78.21%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 11,500 12,850 0 7,440 0 7,440 5,410 42.10% ‐100.00% 73.70%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNEL 0 0 0 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% 393.20%
521000 STATE HEALTH INSURANCE 0 0 0 12,570 0 12,570 (12,570) NA NA NA
522000 FICA 0 0 288 1,372 0 1,372 (1,372) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 9,518 0 9,518 (9,518) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 639 0 639 (639) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 0 40,050 0 0 1,197 1,197 38,853 97.01% ‐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 0 241 241 77,703 99.69% ‐100.00% ‐100.00%
581000 DUES AND FEES 10,800 16,000 0 0 675 675 15,325 95.78% ‐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 659,975 809,023 4,048 106,021 2,113 108,134 700,889 86.63% ‐99.50% ‐60.69%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 174,315 174,315 112,564 398,783 0 398,783 (224,468) ‐128.77% ‐35.42% 586.31%
516500 LIBRARIAN/MEDIA SPECIALIST 10,486,932 10,486,932 1,158,365 2,924,718 0 2,924,718 7,562,214 72.11% ‐88.95% ‐16.33%
519000 OTHER MANAGEMENT PERSONNEL 0 8,393 0 0 0 0 8,393 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 725,190 725,617 0 0 0 0 725,617 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 1,870,500 1,870,500 262,842 608,765 0 608,765 1,261,735 67.45% ‐85.95% ‐2.36%
522000 FICA 0 0 19,287 50,223 0 50,223 (50,223) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,198,420 2,198,420 256,968 587,819 0 587,819 1,610,601 73.26% ‐88.31% ‐19.79%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 229 793 0 793 (793) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 280,357 280,394 21,316 47,157 0 47,157 233,237 83.18% ‐92.40% ‐49.55%
530000 PURCHASED PROF/TECH SERVICES 374,414 298,637 251,100 269,975 27,761 297,736 901 0.30% ‐15.92% 171.21%
553000 COMMUNICATION 594 998 0 51 0 51 946 94.86% ‐100.00% ‐84.57%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 445,956 288,812 295,827 20,638 316,465 129,491 29.04% ‐35.24% 99.01%
Page 4 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
1 4
% 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 0 595 0 595 10,510 94.64% ‐100.00% ‐83.92%
561000 SUPPLIES 11,610 371,346 5,487 24,429 6,467 30,896 340,450 91.68% ‐98.52% ‐80.26%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 30,926 160 402 8,247 8,649 22,277 72.03% ‐99.48% ‐96.10%
561500 EXPENDABLE EQUIPMENT 4,050 45,357 1,165 4,811 3,614 8,425 36,932 81.43% ‐97.43% ‐68.18%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 29,881 751 4,164 797 4,961 24,920 83.40% ‐97.49% ‐58.20%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 148,993 145,942 145,942 0 145,942 3,051 2.05% ‐2.05% 193.86%
564200 BOOKS (OTHER THAN TEXTBOOKS) 110,463 972,610 2,793 48,149 26,608 74,757 897,852 92.31% ‐99.71% ‐85.15%
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 18,124,378 2,527,781 5,412,602 94,132 5,506,735 12,617,643 69.62% ‐86.05% ‐10.41%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 163,800 163,800 17,733 70,934 0 70,934 92,866 56.70% ‐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 27,083 108,333 0 108,333 234,667 68.42% ‐92.10% ‐5.25%
512100 DEPUTY ‐ AREA SUPERINTENDENT 4,777,363 4,777,363 370,548 1,559,010 0 1,559,010 3,218,354 67.37% ‐92.24% ‐2.10%
514100 SALARY OF SERETARIAL STAFF 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 8,374,679 8,863,098 484,296 2,054,406 0 2,054,406 6,808,692 76.82% ‐94.54% ‐30.46%
519000 OTHER MANAGEMENT PERSONNEL 3,312,353 3,297,353 181,706 623,802 0 623,802 2,673,551 81.08% ‐94.49% ‐43.25%
519100 OTHER ADMINISTRATIVE PERSONNEL 4,621,465 4,621,465 335,611 465,466 0 465,466 4,155,999 89.93% ‐92.74% ‐69.78%
519900 OTHER SALARIES & COMPENSATION 1,703,483 1,703,483 11,460 54,004 0 54,004 1,649,479 96.83% ‐99.33% ‐90.49%
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 4,719,025 161,367 612,756 0 612,756 4,106,269 87.02% ‐96.58% ‐61.05%
522000 FICA 0 0 21,605 74,451 0 74,451 (74,451) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,580,710 4,580,710 280,984 903,886 0 903,886 3,676,825 80.27% ‐93.87% ‐40.80%
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 1,113 0 1,113 (1,113) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 592,738 592,738 29,828 83,888 0 83,888 508,849 85.85% ‐94.97% ‐57.54%
530000 PURCHASED PROF/TECH SERVICES 1,615,254 2,145,392 121,539 320,838 414,974 735,812 1,409,580 65.70% ‐94.33% ‐55.14%
530002 OTHER COST‐BOARD LEGAL FEES 23,500,000 23,188,774 0 22,204,774 0 22,204,774 984,000 4.24% ‐100.00% 187.27%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 336,000 336,500 30,707 153,369 51,221 204,590 131,910 39.20% ‐90.87% 36.73%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 3,000,000 531,393 907,788 2,068,607 2,976,395 23,605 0.79% ‐82.29% ‐9.22%
544200 RENTAL OF EQUIPMENT & VEHICLES 8,000 13,000 0 7,892 1,010 8,902 4,098 31.52% ‐100.00% 82.13%
552000 INSURANCE (OTHR THAN EMPL BEN) 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 5,806 5,756 0 37 0 37 5,719 99.35% ‐100.00% ‐98.05%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 14,000 203,900 0 330 185,107 185,437 18,463 9.05% ‐100.00% ‐99.51%
558000 TRAVEL ‐ EMPLOYEES 57,850 97,850 0 10,981 0 10,981 86,869 88.78% ‐100.00% ‐66.33%
558015 TRAVEL‐BD MEMBER, M. JOHNSON 0 0 0 0 0 0 0 NA NA NA
558016 TRAVEL‐BD MEMBER, J. MCMAHAN 0 0 0 0 0 0 0 NA NA NA
558017 TRAVEL‐BD MEMBER, M. ORSON 0 0 0 0 0 0 0 NA NA NA
558019 TRAVEL‐BD MEMBER, M. ERWIN 0 0 0 0 0 0 0 NA NA NA
558021 TRAVEL‐BD MEMBER, J. MORLEY 8,000 8,000 0 1,837 0 1,837 6,163 77.03% ‐100.00% ‐31.10%
558024 TRAVEL‐BD MEMBER, S. JESTER 0 0 0 0 0 0 0 NA NA NA
558025 TRAVEL‐BD MEMBER, V. TURNER 8,000 8,000 0 6,122 0 6,122 1,878 23.48% ‐100.00% 129.56%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 8,000 8,854 0 854 0 854 8,000 90.35% ‐100.00% ‐71.05%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 8,000 8,000 0 5,252 0 5,252 2,748 34.35% ‐100.00% 96.96%
558028 TRAVEL‐BD MEMBER, A. HILL 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558029 TRAVEL‐BD MEMBER, D. PIERCE 8,000 8,000 0 2,134 0 2,134 5,866 73.32% ‐100.00% ‐19.97%
558030 TRAVEL‐BD MEMBER, W. MCGINNISS 8,000 8,000 0 0 0 0 8,000 100.00% ‐100.00% ‐100.00%
558099 TRAVEL‐ANNUAL BOARD RETREAT 25,956 28,756 0 4,259 0 4,259 24,497 85.19% ‐100.00% ‐55.56%
561000 SUPPLIES 369,750 461,171 17,260 47,709 18,973 66,682 394,488 85.54% ‐96.26% ‐68.96%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 26,150 27,590 502 1,015 90 1,105 26,485 96.00% ‐98.18% ‐88.96%
561200 COMPUTER SOFTWARE 77,000 77,000 44,303 62,556 7,120 69,676 7,324 9.51% ‐42.46% 143.72%
561500 EXPENDABLE EQUIPMENT 139,200 148,255 1,943 2,861 12,236 15,097 133,158 89.82% ‐98.69% ‐94.21%
561600 EXPENDABLE COMPUTER EQUIPMENT 188,920 206,279 0 42,256 16,295 58,552 147,728 71.62% ‐100.00% ‐38.55%
561670 ADA Expendable Computer Equip 15,000 15,000 0 489 0 489 14,511 96.74% ‐100.00% ‐90.22%
Page 5 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
1 4
% 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 0 0 20,500 100.00% ‐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 13,697 0 0 5,197 5,197 8,500 62.06% ‐100.00% ‐100.00%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 301,557 313,057 8,000 232,219 0 232,219 80,838 25.82% ‐97.44% 122.53%
588000 FEDERAL INDIRECT COST CHARGES 20,000 20,000 0 0 0 0 20,000 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 626,200 271,846 0 0 0 0 271,846 100.00% ‐100.00% ‐100.00%
GENERAL ADMINISTRATION Total 63,618,909 64,316,273 2,678,147 30,627,622 2,780,829 33,408,452 30,907,821 48.06% ‐95.84% 42.86%
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 1,920,817 7,296,496 0 7,296,496 9,671,060 57.00% ‐88.68% 29.01%
513100 ASSISTANT PRINCIPAL 26,251,436 26,251,436 2,309,537 7,424,215 0 7,424,215 18,827,221 71.72% ‐91.20% ‐15.16%
514200 SALARY OF CLERICAL STAFF 5,830,731 5,822,841 1,386,029 5,530,969 0 5,530,969 291,872 5.01% ‐76.20% 184.96%
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 10,473 43,894 0 43,894 57,542 56.73% ‐89.67% 29.82%
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 7,232,863 856,397 2,877,891 0 2,877,891 4,354,972 60.21% ‐88.16% 19.37%
522000 FICA 0 0 72,637 272,618 0 272,618 (272,618) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 10,232,623 10,230,983 1,060,745 3,609,625 0 3,609,625 6,621,359 64.72% ‐89.63% 5.84%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 890 2,669 0 2,669 (2,669) 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 38,072 97,011 0 97,011 (97,011) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,305,201 1,304,992 86,640 297,801 0 297,801 1,007,191 77.18% ‐93.36% ‐31.54%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 4,500 767 1,089 100 1,188 3,312 73.59% ‐82.96% ‐27.43%
561500 EXPENDABLE EQUIPMENT 45,000 40,500 354 539 938 1,477 39,023 96.35% ‐99.13% ‐96.01%
561600 EXPENDABLE COMPUTER EQUIPMENT 20,000 18,000 2,863 3,395 0 3,395 14,605 81.14% ‐84.09% ‐43.42%
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 7,746,221 27,458,211 1,038 27,459,250 44,359,671 61.77% ‐89.21% 14.70%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 280,863 280,863 28,170 122,766 0 122,766 158,097 56.29% ‐89.97% 31.13%
514800 ACCOUNTANT 4,278,230 4,278,230 292,541 1,226,657 0 1,226,657 3,051,572 71.33% ‐93.16% ‐13.98%
518100 MAINT PERSONNEL‐TRANS MECHANIC 0 0 27,406 127,387 0 127,387 (127,387) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,701,696 2,701,696 247,056 1,058,841 0 1,058,841 1,642,855 60.81% ‐90.86% 17.58%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,201,167 1,201,167 116,683 500,215 0 500,215 700,952 58.36% ‐90.29% 24.93%
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 97,336 384,776 0 384,776 1,217,474 75.99% ‐93.93% ‐27.96%
522000 FICA 0 0 9,853 42,083 0 42,083 (42,083) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,684,582 1,684,582 138,529 536,768 0 536,768 1,147,814 68.14% ‐91.78% ‐4.41%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 3,449 13,795 0 13,795 (13,795) 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 2,004 8,789 0 8,789 (8,789) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 214,989 214,989 11,524 44,787 0 44,787 170,203 79.17% ‐94.64% ‐37.50%
530000 PURCHASED PROF/TECH SERVICES 3,806,306 3,852,066 193,146 733,374 1,675,840 2,409,214 1,442,852 37.46% ‐94.99% ‐42.88%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
530200 EMT AMBULANCE SERVICE‐ATHLETIC 180,000 480,000 111,375 226,875 35,875 262,750 217,250 45.26% ‐76.80% 41.80%
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 0 272,381 0 272,381 1,774,206 86.69% ‐100.00% ‐60.07%
553000 COMMUNICATION 70,772 70,772 270 9,198 930 10,128 60,644 85.69% ‐99.62% ‐61.01%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 682,735 682,735 0 8,750 8,750 17,500 665,235 97.44% ‐100.00% ‐96.16%
558000 TRAVEL ‐ EMPLOYEES 118,875 118,875 878 5,771 1,000 6,771 112,104 94.30% ‐99.26% ‐85.44%
561000 SUPPLIES 777,502 1,444,078 13,415 26,024 2,006 28,030 1,416,048 98.06% ‐99.07% ‐94.59%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 28,350 29,350 0 31,025 889 31,913 (2,563) ‐8.73% ‐100.00% 217.12%
561200 COMPUTER SOFTWARE 332,412 328,412 97,600 138,595 0 138,595 189,817 57.80% ‐70.28% 26.60%
Page 6 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
1 4
% 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% ‐99.19%
561600 EXPENDABLE COMPUTER EQUIPMENT 12,100 13,040 0 36,699 1,445 38,144 (25,104) ‐192.52% ‐100.00% 744.31%
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 90 9,507 15,707 25,215 255,726 91.02% ‐99.97% ‐89.85%
589000 OTHER EXPENDITURES 538,679 538,679 0 0 0 0 538,679 100.00% ‐100.00% ‐100.00%
599000 OTHER USES 0 0 0 (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 22,745,133 1,391,325 5,563,823 1,750,018 7,313,841 15,431,292 67.84% ‐93.88% ‐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 1,840,852 7,250,883 0 7,250,883 17,597,188 70.82% ‐92.59% ‐12.46%
518600 CUSTODIAL PERSONNEL 27,030,338 27,030,338 2,225,447 10,192,627 0 10,192,627 16,837,711 62.29% ‐91.77% 13.12%
519000 OTHER MANAGEMENT PERSONNEL 4,821,883 4,821,883 390,992 1,697,090 0 1,697,090 3,124,793 64.80% ‐91.89% 5.59%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,176,336 11,176,336 393,260 1,362,423 0 1,362,423 9,813,913 87.81% ‐96.48% ‐63.43%
519900 OTHER SALARIES & COMPENSATION 4,992,530 5,038,290 277,127 822,783 21,435 844,218 4,194,072 83.24% ‐94.50% ‐51.01%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 19,875,150 19,875,150 884,682 3,373,000 0 3,373,000 16,502,150 83.03% ‐95.55% ‐49.09%
522000 FICA 0 0 75,163 317,712 0 317,712 (317,712) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,714,506 12,714,506 503,603 1,777,385 0 1,777,385 10,937,121 86.02% ‐96.04% ‐58.06%
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 0 181,750 713,872 0 713,872 (713,872) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,623,494 1,623,494 70,711 252,368 0 252,368 1,371,126 84.46% ‐95.64% ‐53.37%
530000 PURCHASED PROF/TECH SERVICES 2,817,450 2,646,874 184,340 512,838 884,709 1,397,547 1,249,326 47.20% ‐93.04% ‐41.87%
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 10,069,860 1,379,478 4,364,574 3,355,262 7,719,836 2,350,023 23.34% ‐86.30% 30.03%
541001 HAZMAT/ABATEMENT 2,000,000 2,000,000 28,113 76,838 100,380 177,218 1,822,782 91.14% ‐98.59% ‐88.47%
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 19,635,500 3,269,807 7,016,321 11,127,045 18,143,367 1,492,133 7.60% ‐83.35% 7.20%
543001 MAINTENANCE‐BUILDING‐REGION 1 500,000 500,000 0 34,896 6,907 41,803 458,197 91.64% ‐100.00% ‐79.06%
543002 MAINTENANCE‐BUILDING‐REGION 2 500,000 500,000 12,470 50,233 0 50,233 449,767 89.95% ‐97.51% ‐69.86%
543003 MAINTENANCE‐BUILDING‐REGION 3 500,000 500,000 0 165,263 0 165,263 334,737 66.95% ‐100.00% ‐0.84%
543004 MAINTENANCE‐BUILDING‐ REGION 4 500,000 500,000 0 39,971 118,034 158,005 341,995 68.40% ‐100.00% ‐76.02%
543005 MAINTENANCE‐BUILDING‐REGION 5 500,000 500,000 0 71,735 0 71,735 428,265 85.65% ‐100.00% ‐56.96%
543006 MAINTENANCE‐BUILDING‐REGION 6 500,000 500,000 0 47,354 0 47,354 452,646 90.53% ‐100.00% ‐71.59%
543007 MAINTENANCE‐BUILDING‐REGION 7 500,000 500,000 0 38,771 0 38,771 461,229 92.25% ‐100.00% ‐76.74%
543008 MAINT‐SYS(ENVIRONMENTAL & ROOF 2,500,000 2,500,000 1,365 22,900 477,100 500,000 2,000,000 80.00% ‐99.95% ‐97.25%
543009 MAINT‐SYS‐PARTS & MAJOR WORK 26,365,343 24,365,343 404,550 449,411 139,112 588,523 23,776,820 97.58% ‐98.34% ‐94.47%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 4,000,000 4,000,000 118,829 1,451,058 1,498,520 2,949,578 1,050,422 26.26% ‐97.03% 8.83%
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 12,411,800 931,160 5,827,708 3,361,518 9,189,226 3,222,574 25.96% ‐92.50% 40.86%
Page 7 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
1 4
% 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 18,020 18,020 165,427 90.18% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 3,722,750 3,722,750 640 517,703 236,675 754,378 2,968,372 79.74% ‐99.98% ‐58.28%
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 0 3,486,694 0 3,486,694 803,306 18.73% ‐100.00% 143.82%
553000 COMMUNICATION 172,293 172,293 0 543 0 543 171,750 99.68% ‐100.00% ‐99.05%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 16,400 0 0 16,400 16,400 0 0.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 454,770 474,770 700 25,285 0 25,285 449,485 94.67% ‐99.85% ‐84.02%
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 4,012,470 263,453 1,044,441 715,269 1,759,710 2,252,760 56.14% ‐93.43% ‐21.91%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 474,930 474,930 1,038 1,164 0 1,164 473,766 99.75% ‐99.78% ‐99.26%
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 8,372,051 911,629 1,269,625 1,491,877 2,761,502 5,610,549 67.02% ‐89.11% ‐54.50%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 10,000 0 7,791 0 7,791 2,209 22.09% ‐100.00% 133.72%
562000 ENERGY / ELECTRICITY 22,500,500 22,500,500 1,996,571 8,292,549 11,902,451 20,195,000 2,305,500 10.25% ‐91.13% 10.56%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 233,635 587,492 1,612,508 2,200,000 300,000 12.00% ‐90.65% ‐29.50%
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 88,200 351,566 100,934 452,500 (364,300) ‐413.04% 0.00% 1095.80%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 208,490 0 270,421 0 270,421 (61,931) ‐29.70% ‐100.00% 289.11%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 9,616,738 5,610,913 1,432,271 3,336,680 303,136 3,639,816 1,971,097 35.13% ‐74.47% 78.40%
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 2,580,150 0 0 29,467 29,467 2,550,683 98.86% ‐100.00% ‐100.00%
581000 DUES AND FEES 193,185 203,185 53 11,482 41,709 53,191 149,994 73.82% ‐99.97% ‐83.05%
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 261,530,763 259,309,287 18,101,888 67,133,453 37,558,468 104,691,921 154,617,367 59.63% ‐93.02% ‐22.33%
SCHOOL SAFETY AND SECURITY 518300 SAFETY AND SECURITY PERSONNEL 0 0 138,729 177,080 0 177,080 (177,080) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 7,170 7,850 0 7,850 (7,850) NA NA NA
522000 FICA 0 0 2,415 3,254 0 3,254 (3,254) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 28,107 34,206 0 34,206 (34,206) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 1,150 1,248 0 1,248 (1,248) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 700 859 0 859 (859) NA NA NA
SCHOOL SAFETY AND SECURITY Total 0 0 178,271 224,495 0 224,495 (224,495) 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 2,117,033 5,847,430 66,635 5,914,065 16,014,321 73.03% ‐90.35% ‐20.00%
518100 MAINT PERSONNEL‐TRANS MECHANIC 7,684,719 7,684,719 653,892 2,879,696 0 2,879,696 4,805,023 62.53% ‐91.49% 12.42%
519000 OTHER MANAGEMENT PERSONNEL 1,534,909 1,534,909 164,384 631,258 0 631,258 903,651 58.87% ‐89.29% 23.38%
519100 OTHER ADMINISTRATIVE PERSONNEL 139,939 139,939 17,572 75,919 0 75,919 64,020 45.75% ‐87.44% 62.75%
519900 OTHER SALARIES & COMPENSATION 2,627,948 2,627,948 1,256,063 2,489,688 0 2,489,688 138,260 5.26% ‐52.20% 184.22%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 14,481,875 14,481,875 574,040 1,365,600 0 1,365,600 13,116,275 90.57% ‐96.04% ‐71.71%
522000 FICA 0 0 63,473 186,203 0 186,203 (186,203) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 6,489,585 6,489,585 134,852 528,893 0 528,893 5,960,692 91.85% ‐97.92% ‐75.55%
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 0 136,310 285,603 0 285,603 (285,603) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 830,099 830,099 38,274 105,462 0 105,462 724,637 87.30% ‐95.39% ‐61.89%
530000 PURCHASED PROF/TECH SERVICES 1,593,000 1,593,000 20,493 60,513 56,915 117,428 1,475,572 92.63% ‐98.71% ‐88.60%
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
10/31/2024
(UNAUDITED)
1 4
% 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 (12,125) (20,516) 0 (20,516) 2,786,516 100.74% ‐100.44% ‐102.23%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
551900 STUD TRANSP PURCHASED‐OTH SRCE 1,478,000 1,594,132 84,326 115,786 414,453 530,239 1,063,893 66.74% ‐94.71% ‐78.21%
553000 COMMUNICATION 315,600 315,600 545 1,090 4,003 5,092 310,508 98.39% ‐99.83% ‐98.96%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 81,350 88,250 0 8,875 0 8,875 79,375 89.94% ‐100.00% ‐69.83%
558000 TRAVEL ‐ EMPLOYEES 142,200 132,200 3,789 10,312 0 10,312 121,888 92.20% ‐97.13% ‐76.60%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 557,224 557,224 25,402 77,366 328,270 405,636 151,589 27.20% ‐95.44% ‐58.35%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 8,000 274 274 0 274 7,726 96.58% ‐96.58% ‐89.73%
561200 COMPUTER SOFTWARE 950,000 935,100 0 13,253 0 13,253 921,847 98.58% ‐100.00% ‐95.75%
561500 EXPENDABLE EQUIPMENT 6,557,122 6,557,122 410,295 2,577,068 3,544,574 6,121,642 435,480 6.64% ‐93.74% 17.91%
561600 EXPENDABLE COMPUTER EQUIPMENT 148,200 148,200 0 2,569 6,905 9,474 138,726 93.61% ‐100.00% ‐94.80%
562000 ENERGY / ELECTRICITY 10,000,500 10,000,500 682,165 1,519,835 4,682,423 6,202,258 3,798,242 37.98% ‐93.18% ‐54.41%
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 5,775,000 911,941 1,023,301 2,469,414 3,492,715 2,282,285 39.52% ‐84.21% ‐46.84%
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 150,300 160,300 486 5,373 1,762 7,135 153,165 95.55% ‐99.70% ‐89.95%
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 95,756,303 7,283,484 19,790,848 13,534,345 33,325,193 62,431,111 65.20% ‐92.39% ‐38.00%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 1,715,948 4,570,620 0 4,570,620 (4,570,620) NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 19,100 19,600 0 19,600 (19,600) 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 1,801,433 146,505 615,612 0 615,612 1,185,821 65.83% ‐91.87% 2.52%
514300 RESEARCH PERSONNEL 0 0 11,008 46,031 0 46,031 (46,031) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 3,943,143 3,943,143 242,197 1,044,348 0 1,044,348 2,898,795 73.51% ‐93.86% ‐20.54%
519100 OTHER ADMINISTRATIVE PERSONNEL 13,769,027 13,586,428 1,296,049 5,376,604 0 5,376,604 8,209,824 60.43% ‐90.46% 18.72%
519900 OTHER SALARIES & COMPENSATION 1,342,165 1,342,165 34,480 63,285 0 63,285 1,278,880 95.28% ‐97.43% ‐85.85%
519910 EXTRA ACTIVITY SALARIES 0 20,000 540 540 0 540 19,460 97.30% ‐97.30% ‐91.90%
521000 STATE HEALTH INSURANCE 3,395,089 3,389,815 243,624 893,485 0 893,485 2,496,330 73.64% ‐92.81% ‐20.93%
522000 FICA 0 0 144,811 427,938 0 427,938 (427,938) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,091,630 4,083,342 346,936 1,336,307 0 1,336,307 2,747,034 67.27% ‐91.50% ‐1.82%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 4,183 16,732 0 16,732 (16,732) 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 25,557 99,894 0 99,894 422,531 80.88% ‐95.11% ‐42.64%
530000 PURCHASED PROF/TECH SERVICES 10,817,349 10,552,849 560,488 3,000,505 5,891,993 8,892,497 1,660,352 15.73% ‐94.69% ‐14.70%
530070 ADA‐PURCHASED PROF/TECH SERVIC 0 0 0 0 678 678 (678) NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 0 1,000 0 699 0 699 301 30.10% ‐100.00% 109.70%
543200 REPAIR & MAINT SERVICE‐TECH 0 266,976 3,194 16,994 40,261 57,255 209,721 78.55% ‐98.80% ‐80.90%
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 2,594,734 32,432 344,376 1,357,055 1,701,431 893,303 34.43% ‐98.75% ‐60.18%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 30,500 130,500 651 4,369 28,651 33,020 97,480 74.70% ‐99.50% ‐89.96%
558000 TRAVEL ‐ EMPLOYEES 324,139 360,639 7,123 49,060 577 49,637 311,003 86.24% ‐98.02% ‐59.19%
561000 SUPPLIES 611,637 612,416 7,440 70,018 108,851 178,869 433,547 70.79% ‐98.79% ‐65.70%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 49,500 49,500 2,034 2,130 94 2,223 47,277 95.51% ‐95.89% ‐87.09%
561200 COMPUTER SOFTWARE 0 0 0 317 0 317 (317) NA NA NA
561500 EXPENDABLE EQUIPMENT 149,250 149,250 4,947 14,889 2,763 17,653 131,597 88.17% ‐96.69% ‐70.07%
561570 ADA Expendable Equipment 0 10,000 0 0 1,697 1,697 8,303 83.03% ‐100.00% ‐100.00%
561600 EXPENDABLE COMPUTER EQUIPMENT 68,250 80,400 0 23,256 20,462 43,717 36,683 45.63% ‐100.00% ‐13.22%
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
10/31/2024
(UNAUDITED)
1 4
% 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 0 10,314 10,505 20,819 49,381 70.34% ‐100.00% ‐55.92%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 43,721,315 43,850,935 4,849,247 18,047,922 7,463,587 25,511,509 18,339,426 41.82% ‐88.94% 23.47%
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% ‐65.86%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 712,279 712,279 192,574 498,825 0 498,825 213,454 29.97% ‐72.96% 110.10%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 14,500 14,500 8,598 20,382 0 20,382 (5,882) ‐40.57% ‐40.71% 321.70%
522000 FICA 0 0 10,097 25,077 0 25,077 (25,077) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 18,334 18,334 16,066 40,964 0 40,964 (22,630) ‐123.43% ‐12.37% 570.29%
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 0 444 1,111 0 1,111 (1,111) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 53,211 53,211 612 1,834 0 1,834 51,377 96.55% ‐98.85% ‐89.66%
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 1,492,693 228,391 598,236 0 598,236 894,457 59.92% ‐84.70% 20.23%
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 97,258 209,733 0 209,733 (209,733) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 9,557 21,174 0 21,174 (21,174) NA NA NA
522000 FICA 0 0 1,493 3,119 0 3,119 (3,119) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 443 1,002 0 1,002 (1,002) 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 1,302,100 108,751 235,028 0 235,028 1,067,072 81.95% ‐91.65% ‐45.85%
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% 134.59%
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% 134.59%
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 1,611,042,782 139,079,594 426,091,546 77,052,844 503,144,389 1,107,898,393 68.77% ‐91.37% ‐20.66%
Page 10 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
1 4
% 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 39,464 96,707 0 96,707 (96,707) NA NA NA
412150 CLUB DUES AND FEES 0 0 690,844 1,938,540 0 1,938,540 (1,938,540) NA NA NA
412200 DONATIONS 150,666 361,399 25,302 147,822 0 147,822 213,577 59.10% ‐93.00% 22.71%
412250 FUNDRAISING/MISC. SALES 0 0 160,330 382,553 0 382,553 (382,553) NA NA NA
412300 GATE RECEIPTS 0 0 15,660 45,553 0 45,553 (45,553) NA NA NA
413100 TUITION FROM INDIVIDUALS 0 0 254,286 905,692 0 905,692 (905,692) 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 4,106 11,822 0 11,822 (11,822) NA NA NA
417000 STUDENT ACTIVITIES‐CENTRALIZED 0 0 11,725 41,066 0 41,066 (41,066) NA NA NA
418000 COMMUNITY SERVICE ACTIVITIES 0 0 760 760 0 760 (760) NA NA NA
419100 RENTAL OF PROPERTY 0 0 520 691 0 691 (691) 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 3,925 13,168 0 13,168 (13,168) NA NA NA
419950 OTHER LOCAL REVENUES 65,000 8,033,526 300,918 951,927 0 951,927 7,081,600 88.15% ‐96.25% ‐64.45%
419951 10% ‐ OTHER LOCAL REVENUES 0 173,300 17,058 25,881 0 25,881 147,419 85.07% ‐90.16% ‐55.20%
LOCAL REVENUES Total 217,466 8,570,025 1,524,899 4,567,706 0 4,567,706 4,002,319 46.70% ‐82.21% 59.90%
INTEREST 415000 INVESTMENT INCOME 0 0 1,296 5,471 0 5,471 (5,471) NA NA NA
INTEREST Total 0 0 1,296 5,471 0 5,471 (5,471) 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 1,642,983 5,386,287 0 5,386,287 3,750,868 41.05% ‐82.02% 76.85%
438000 OTHER GRANTS FROM GEORGIA DOE 0 634,420 0 75,453 0 75,453 558,967 88.11% ‐100.00% ‐64.32%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 2,500 0 0 0 0 2,500 100.00% ‐100.00% ‐100.00%
STATE SOURCES Total 0 9,774,075 1,642,983 5,461,740 0 5,461,740 4,312,335 44.12% ‐83.19% 67.64%
FEDERAL SOURCES 443000 CAT GRANTS ‐ DIRECT FED GOVT 0 0 95,652 95,652 0 95,652 (95,652) NA NA NA
445200 OTH FED GRANTS THRU GA DOE 0 109,058,435 0 137,791 0 137,791 108,920,643 99.87% ‐100.00% ‐99.62%
445300 ALL OTHER FEDERAL GRANTS 0 504,271 269,041 364,426 0 364,426 139,845 27.73% ‐46.65% 116.80%
445350 CARES ACT‐ESSER 347,122,928 539,628,720 0 0 0 0 539,628,720 100.00% ‐100.00% ‐100.00%
449950 REV ‐ FED SRCES NOT CLASSIFIED 30,000 804,183 0 0 0 0 804,183 100.00% ‐100.00% ‐100.00%
FEDERAL SOURCES Total 347,152,928 649,995,609 364,692 597,869 0 597,869 649,397,740 99.91% ‐99.94% ‐99.72%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,424,000 4,676,221 20,704 1,039,741 0 1,039,741 3,636,481 77.77% ‐99.56% ‐33.30%
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 4,424,000 4,676,221 20,704 1,039,741 0 1,039,741 3,636,481 77.77% ‐99.56% ‐33.30%
TOTAL REVENUE 351,794,394 673,015,931 3,554,575 11,672,526 0 11,672,526 661,343,405 98.27% ‐99.47% ‐94.80%
INSTRUCTION 511000 TEACHERS 0 9,860,387 1,436,841 3,423,271 0 3,423,271 6,437,115 65.28% ‐85.43% 4.15%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 780,158 128,750 864,051 0 864,051 (83,893) ‐10.75% ‐83.50% 232.26%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 17,500 0 0 0 0 17,500 100.00% ‐100.00% ‐100.00%
511500 EXTENDED DAY ‐ TEACHERS 0 33,322 0 0 0 0 33,322 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 153,500 12,120 0 0 0 0 12,120 100.00% ‐100.00% ‐100.00%
511700 EXTENDED YEAR 0 2,164,705 25,206 86,499 0 86,499 2,078,206 96.00% ‐98.84% ‐88.01%
511800 ART ‐ MUSIC ‐ PE 0 110,000 7,351 17,568 0 17,568 92,432 84.03% ‐93.32% ‐52.09%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 2,160,903 549,739 1,336,874 0 1,336,874 824,029 38.13% ‐74.56% 85.60%
514500 INTERPRETER 0 2,500 22,796 49,705 0 49,705 (47,205) ‐1888.20% 811.83% 5864.60%
516100 TECHNOLOGY SPECIALIST 0 1,000 16,092 32,948 0 32,948 (31,948) ‐3194.81% 1509.22% 9784.43%
516300 SCH NURSE/SPEC EDUC NURSE LPN 0 0 0 0 0 0 0 NA NA NA
516400 PHYS/OCCUP/SPEECH THERAPIST 0 19,500 9,194 18,388 0 18,388 1,112 5.70% ‐52.85% 182.89%
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 0 357,650 877,560 0 877,560 (877,560) NA NA NA
519900 OTHER SALARIES & COMPENSATION 21,510,000 73,237,662 177,850 748,172 0 748,172 72,489,491 98.98% ‐99.76% ‐96.94%
519910 EXTRA ACTIVITY SALARIES 0 3,179,213 0 42,913 10,330 53,242 3,125,971 98.33% ‐100.00% ‐95.95%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 3,182,507 481,598 989,632 0 989,632 2,192,875 68.90% ‐84.87% ‐6.71%
522000 FICA 0 87,815 60,280 255,098 0 255,098 (167,282) ‐190.49% ‐31.36% 771.48%
Page 11 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
1 4
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
523000 TEACHERS RETIREMENT SYSTEM 0 4,058,520 403,674 860,023 0 860,023 3,198,496 78.81% ‐90.05% ‐36.43%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 729 1,458 0 1,458 (1,458) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 179 1,019 0 1,019 (1,019) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 568,915 4,098,252 26,058 57,055 0 57,055 4,041,197 98.61% ‐99.36% ‐95.82%
530000 PURCHASED PROF/TECH SERVICES 32,558,661 3,694,878 705,473 906,129 145,521 1,051,650 2,643,228 71.54% ‐80.91% ‐26.43%
532100 CONTRACTED SERV‐TEACHERS 1,647,054 11,077,797 849,237 3,096,115 0 3,096,115 7,981,682 72.05% ‐92.33% ‐16.15%
532200 CONTRACTED SERV‐ART‐MUSIC‐P.E. 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 0 0 NA NA NA
541000 WATER‐SEWER & CLEANING SERVIC 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 15,080 2,816 0 4,351 0 4,351 (1,535) ‐54.53% ‐100.00% 363.59%
543200 REPAIR & MAINT SERVICE‐TECH 450,000 450,000 0 0 0 0 450,000 100.00% ‐100.00% ‐100.00%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 11,200 0 11,200 (11,200) NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 8,679 11,696 159 11,855 (11,855) NA NA NA
544300 RENTAL OF COMPUTER EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 5,390 10,428 1,528 11,955 (11,955) NA NA NA
553000 COMMUNICATION 500,000 1,000,360 0 (0) 0 (0) 1,000,360 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 1,678,475 14,214,643 979,223 4,772,610 1,115,254 5,887,864 8,326,779 58.58% ‐93.11% 0.73%
556100 TUITION TO OTHER GEORGIA LUAS 0 0 0 0 0 0 0 NA NA NA
556300 TUITION TO PRIVATE SOURCES 0 0 0 0 0 0 0 NA NA NA
556900 OTHER TUITION 0 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 330,359 82,419 477 28 0 28 82,391 99.97% ‐99.42% ‐99.90%
559500 OTHER PURCHASED SERVICES 0 0 20,759 60,895 (164) 60,731 (60,731) NA NA NA
561000 SUPPLIES 969,318 13,292,644 235,680 2,461,981 75,029 2,537,010 10,755,634 80.91% ‐98.23% ‐44.44%
561099 SURPLUS 0 4,865,896 115,000 115,000 0 115,000 4,750,896 97.64% ‐97.64% ‐92.91%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 112,144 861,415 13,132 264,984 1,890 266,874 594,541 69.02% ‐98.48% ‐7.72%
561200 COMPUTER SOFTWARE 438,760 491,755 10,125 124,248 5,100 129,348 362,406 73.70% ‐97.94% ‐24.20%
561500 EXPENDABLE EQUIPMENT 110,388 7,644,676 620,876 1,711,078 304,380 2,015,458 5,629,218 73.64% ‐91.88% ‐32.85%
561600 EXPENDABLE COMPUTER EQUIPMEN 123,188 41,685,402 2,704,572 5,708,261 553,169 6,261,430 35,423,973 84.98% ‐93.51% ‐58.92%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 4,707,421 0 10,000 0 10,000 4,697,421 99.79% ‐100.00% ‐99.36%
564100 TEXTBOOKS ‐ PRINTED 11,334,497 33,308,931 4,138,800 17,055,701 0 17,055,701 16,253,231 48.80% ‐87.57% 53.61%
564200 BOOKS (OTHER THAN TEXTBOOKS) 23,047 5,898,975 22,419 357,366 (217) 357,149 5,541,825 93.95% ‐99.62% ‐81.83%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 551,998 212,014 297,052 42,495 339,547 212,452 38.49% ‐61.59% 61.44%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 3,369,374 233,028 2,963,433 41,992 3,005,425 363,949 10.80% ‐93.08% 163.86%
581000 DUES AND FEES 85,434 37,925 225,864 924,604 27,353 951,957 (914,032) ‐2410.10% 495.55% 7213.94%
589000 OTHER EXPENDITURES 0 0 499,311 1,391,297 69,659 1,460,955 (1,460,955) NA NA NA
INSTRUCTION Total 72,727,101 250,248,390 15,304,045 51,920,691 2,393,477 54,314,168 195,934,222 78.30% ‐93.88% ‐37.76%
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 0 1,960 0 51,460 0 51,460 (49,500) ‐2525.51% ‐100.00% 7776.53%
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 2,500 2,685 101,125 0 101,125 (98,625) ‐3945.01% 7.42% 12035.04%
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 0 32,500 7,000 13,875 0 13,875 18,625 57.31% ‐78.46% 28.08%
516400 PHYS/OCCUP/SPEECH THERAPIST 0 0 0 0 0 0 0 NA NA NA
516500 LIBRARIAN/MEDIA SPECIALIST 0 0 0 0 0 0 0 NA NA NA
517100 TEACHER SUPT SPEC/DIAG/AUDIO 0 1,655,806 952,607 2,297,595 0 2,297,595 (641,789) ‐38.76% ‐42.47% 316.28%
517200 ELEMENTARY COUNSELOR 0 26,000 0 0 0 0 26,000 100.00% ‐100.00% ‐100.00%
517300 SECONDARY COUNSELOR 0 632,000 14,325 31,297 0 31,297 600,703 95.05% ‐97.73% ‐85.14%
517400 SCHOOL PSYCHOLOGIST 0 16,500 12,838 27,675 0 27,675 (11,175) ‐67.73% ‐22.20% 403.18%
517600 SCHOOL SOCIAL WORKER 0 21,500 12,631 31,880 0 31,880 (10,380) ‐48.28% ‐41.25% 344.84%
517700 FAMILY SERVICES/PARENT COORD 0 1,384,049 162,808 304,607 0 304,607 1,079,442 77.99% ‐88.24% ‐33.97%
517800 GRADUATION COACH 0 39,979 0 0 0 0 39,979 100.00% ‐100.00% ‐100.00%
517900 REHABILITATION COUNSELOR 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 23,500 24,048 81,425 0 81,425 (57,925) ‐246.49% 2.33% 939.47%
519100 OTHER ADMINISTRATIVE PERSONNE 0 2,112,766 247,007 1,156,714 0 1,156,714 956,053 45.25% ‐88.31% 64.25%
519900 OTHER SALARIES & COMPENSATION 2,109,700 29,204,129 199,623 745,353 0 745,353 28,458,776 97.45% ‐99.32% ‐92.34%
Page 12 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
1 4
% 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 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 4,316,069 304,818 723,631 0 723,631 3,592,438 83.23% ‐92.94% ‐49.70%
522000 FICA 0 75,488 25,037 76,194 0 76,194 (706) ‐0.94% ‐66.83% 202.81%
523000 TEACHERS RETIREMENT SYSTEM 0 4,582,670 324,638 842,593 0 842,593 3,740,078 81.61% ‐92.92% ‐44.84%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 853 853 0 853 (853) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 297 0 1,105 0 1,105 (808) ‐272.38% ‐100.00% 1017.15%
529000 OTHER EMPLOYEE BENEFITS 55,650 1,084,906 20,475 52,370 0 52,370 1,032,536 95.17% ‐98.11% ‐85.52%
530000 PURCHASED PROF/TECH SERVICES 26,407,246 4,276,442 1,205,936 3,535,439 4,843 3,540,282 736,160 17.21% ‐71.80% 148.02%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 3,650 0 3,650 (3,650) NA NA NA
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 99,388 0 3,384 0 3,384 96,004 96.60% ‐100.00% ‐89.79%
553200 COMMUNICATION‐WEB SUBSCRPT/L 5,777 1,272,606 688,385 969,280 6,273 975,554 297,052 23.34% ‐45.91% 128.50%
558000 TRAVEL ‐ EMPLOYEES 0 50,156 6,957 10,771 0 10,771 39,385 78.53% ‐86.13% ‐35.58%
559500 OTHER PURCHASED SERVICES 0 13,000 0 0 0 0 13,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 102,446 1,587,015 31,716 193,763 25,753 219,516 1,367,499 86.17% ‐98.00% ‐63.37%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 9,759 16,809 0 321 0 321 16,488 98.09% ‐100.00% ‐94.27%
561200 COMPUTER SOFTWARE 0 10,000 4,980 13,480 0 13,480 (3,480) ‐34.80% ‐50.20% 304.40%
561500 EXPENDABLE EQUIPMENT 25,006 660,942 21,302 117,350 45,145 162,496 498,446 75.41% ‐96.78% ‐46.73%
561600 EXPENDABLE COMPUTER EQUIPMEN 15,500 183,407 6,480 87,545 0 87,545 95,861 52.27% ‐96.47% 43.20%
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) 500 108,762 1,290 52,522 0 52,522 56,240 51.71% ‐98.81% 44.87%
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 0 30,001 3,070 3,070 315 3,385 26,616 88.72% ‐89.77% ‐69.30%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 28,736,584 53,680,006 4,281,508 11,536,698 82,330 11,619,028 42,060,978 78.36% ‐92.02% ‐35.53%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 11,570 380 1,560 0 1,560 10,010 86.52% ‐96.72% ‐59.55%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511500 EXTENDED DAY ‐ TEACHERS 0 2,500 0 0 0 0 2,500 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 0 72,750 0 125 0 125 72,625 99.83% ‐100.00% ‐99.48%
514200 SALARY OF CLERICAL STAFF 0 54,121 7,146 27,278 0 27,278 26,843 49.60% ‐86.80% 51.21%
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 33,315 134,567 0 134,567 107,117 44.32% ‐86.22% 67.04%
519100 OTHER ADMINISTRATIVE PERSONNE 0 731,040 37,086 248,554 0 248,554 482,487 66.00% ‐94.93% 2.00%
519900 OTHER SALARIES & COMPENSATION 0 1,124,931 0 0 0 0 1,124,931 100.00% ‐100.00% ‐100.00%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 95,038 13,736 49,981 0 49,981 45,057 47.41% ‐85.55% 57.77%
522000 FICA 0 8,702 1,082 6,138 0 6,138 2,563 29.46% ‐87.56% 111.63%
523000 TEACHERS RETIREMENT SYSTEM 1,877 171,557 15,071 70,372 0 70,372 101,185 58.98% ‐91.21% 23.06%
529000 OTHER EMPLOYEE BENEFITS 0 57,112 1,023 4,700 0 4,700 52,412 91.77% ‐98.21% ‐75.31%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 1,371,835 44,050 88,121 98,134 186,256 1,185,580 86.42% ‐96.79% ‐80.73%
530001 ARCHITECT/ENGINEER 0 0 0 0 0 0 0 NA NA NA
530003 OTHER COST‐PROFESSIONAL TECH 0 0 0 0 0 0 0 NA NA NA
532100 CONTRACTED SERV‐TEACHERS 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 2,121 0 0 0 0 2,121 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 0 1,618,371 10,792 10,792 11,684 22,476 1,595,895 98.61% ‐99.33% ‐98.00%
558000 TRAVEL ‐ EMPLOYEES 0 26,151 0 0 0 0 26,151 100.00% ‐100.00% ‐100.00%
559500 OTHER PURCHASED SERVICES 0 7,200 0 0 0 0 7,200 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES (21,041) 779,843 19,878 79,220 36,135 115,355 664,488 85.21% ‐97.45% ‐69.52%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 13,950 7,866 1,951 1,951 644 2,595 5,271 67.01% ‐75.19% ‐25.58%
561200 COMPUTER SOFTWARE 40,000 309,600 0 4,795 0 4,795 304,805 98.45% ‐100.00% ‐95.35%
Page 13 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
1 4
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
561500 EXPENDABLE EQUIPMENT 0 406,848 49,838 98,002 12,491 110,493 296,355 72.84% ‐87.75% ‐27.74%
561600 EXPENDABLE COMPUTER EQUIPMEN 8,500 30,495 2,048 9,116 0 9,116 21,379 70.11% ‐93.28% ‐10.32%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 40,950 4,699 7,204 244 7,448 33,503 81.81% ‐88.52% ‐47.23%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 848 0 0 0 0 848 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 0 38,679 210 2,210 1,600 3,810 34,869 90.15% ‐99.46% ‐82.86%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 26,155,378 7,214,313 242,305 844,686 160,932 1,005,618 6,208,695 86.06% ‐96.64% ‐64.87%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 49,730 1,800 1,800 0 1,800 47,930 96.38% ‐96.38% ‐89.14%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 86,465 0 0 0 0 86,465 100.00% ‐100.00% ‐100.00%
511600 PROF DEVELOPMENT STIPENDS 61,226 15,460,784 131,619 1,046,562 0 1,046,562 14,414,222 93.23% ‐99.15% ‐79.69%
516100 TECHNOLOGY SPECIALIST 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 60,000 8,958 13,486 2,000 15,486 44,514 74.19% ‐85.07% ‐32.57%
519100 OTHER ADMINISTRATIVE PERSONNE 0 19,179,596 1,268,615 3,827,565 0 3,827,565 15,352,031 80.04% ‐93.39% ‐40.13%
519900 OTHER SALARIES & COMPENSATION 1,890,000 3,077,029 203,968 694,502 0 694,502 2,382,526 77.43% ‐93.37% ‐32.29%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 3,916,581 322,519 1,061,913 0 1,061,913 2,854,668 72.89% ‐91.77% ‐18.66%
522000 FICA 0 25,617 23,962 80,234 0 80,234 (54,617) ‐213.20% ‐6.46% 839.61%
523000 TEACHERS RETIREMENT SYSTEM 0 3,930,140 305,954 860,784 0 860,784 3,069,356 78.10% ‐92.22% ‐34.29%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 2,173 0 2,173 (2,173) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 51,522 3,025,025 20,375 57,657 0 57,657 2,967,368 98.09% ‐99.33% ‐94.28%
530000 PURCHASED PROF/TECH SERVICES 26,118,743 6,020,238 50,236 638,661 74,130 712,792 5,307,446 88.16% ‐99.17% ‐68.17%
532100 CONTRACTED SERV‐TEACHERS 0 60,057 0 7,700 0 7,700 52,357 87.18% ‐100.00% ‐61.54%
536100 PER DIEM AND FEES 0 28,563 0 0 0 0 28,563 100.00% ‐100.00% ‐100.00%
536200 PER DIEM AND FEES ‐ EXPENSES 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
553200 COMMUNICATION‐WEB SUBSCRPT/L 15,000 3,172,116 0 42,078 0 42,078 3,130,038 98.67% ‐100.00% ‐96.02%
553400 SBITA greater than 12 months 0 15,000 0 0 0 0 15,000 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 36,000 1,722,704 12,323 265,278 243 265,521 1,457,182 84.59% ‐99.28% ‐53.80%
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 3,269 2,251,577 7,851 110,449 22,740 133,189 2,118,388 94.08% ‐99.65% ‐85.28%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 45,000 0 0 0 0 45,000 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 3,285,708 654 6,464 33,121 39,585 3,246,123 98.80% ‐99.98% ‐99.41%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 493,129 0 0 0 0 493,129 100.00% ‐100.00% ‐100.00%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 1,000 1,000 0 0 0 0 1,000 100.00% ‐100.00% ‐100.00%
564200 BOOKS (OTHER THAN TEXTBOOKS) 121,000 7,403,992 11,259 76,930 0 76,930 7,327,062 98.96% ‐99.85% ‐96.88%
581000 DUES AND FEES 376,398 2,086,729 53,387 187,836 1,570 189,406 1,897,323 90.92% ‐97.44% ‐73.00%
589000 OTHER EXPENDITURES 0 65,982 0 0 0 0 65,982 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 28,687,656 75,483,059 2,423,480 8,982,072 133,805 9,115,877 66,367,182 87.92% ‐96.79% ‐64.30%
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) 0 104,184 0 25,699 0 25,699 78,486 75.33% ‐100.00% ‐26.00%
EDUCATIONAL MEDIA SERVICES Total 2,874,200 3,160,471 0 25,699 0 25,699 3,134,772 99.19% ‐100.00% ‐97.56%
FEDERAL GRANT ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
514100 SALARY OF SERETARIAL STAFF 0 0 3,828 15,311 0 15,311 (15,311) NA NA NA
514200 SALARY OF CLERICAL STAFF 0 43,848 7,453 52,997 0 52,997 (9,149) ‐20.87% ‐83.00% 262.60%
514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
Page 14 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
1 4
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
519000 OTHER MANAGEMENT PERSONNEL 0 502,080 65,139 273,254 0 273,254 228,826 45.58% ‐87.03% 63.27%
519100 OTHER ADMINISTRATIVE PERSONNE 0 1,610,553 161,151 652,777 0 652,777 957,776 59.47% ‐89.99% 21.59%
519900 OTHER SALARIES & COMPENSATION 1,200,000 1,701,276 0 33,500 0 33,500 1,667,776 98.03% ‐100.00% ‐94.09%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 389,548 37,356 143,216 0 143,216 246,332 63.24% ‐90.41% 10.29%
522000 FICA 0 3,759 3,674 16,350 0 16,350 (12,591) ‐334.95% ‐2.25% 1204.84%
523000 TEACHERS RETIREMENT SYSTEM 0 503,660 50,561 198,761 0 198,761 304,899 60.54% ‐89.96% 18.39%
529000 OTHER EMPLOYEE BENEFITS 31,800 201,629 13,063 38,187 0 38,187 163,441 81.06% ‐93.52% ‐43.18%
530000 PURCHASED PROF/TECH SERVICES (5,645,750) 878,976 20,388 91,430 50,676 142,106 736,871 83.83% ‐97.68% ‐68.79%
531000 CONTRACTED SERVICE ‐ADMIN 0 0 0 0 0 0 0 NA NA NA
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 10,000 0 18 0 18 9,982 99.82% ‐100.00% ‐99.47%
553200 COMMUNICATION‐WEB SUBSCRPT/L 0 55,000 0 0 0 0 55,000 100.00% ‐100.00% ‐100.00%
553400 SBITA greater than 12 months 0 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 0 64,500 1,078 6,048 0 6,048 58,452 90.62% ‐98.33% ‐71.87%
561000 SUPPLIES 7,960 84,457 2,706 15,911 0 15,911 68,546 81.16% ‐96.80% ‐43.48%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,400 210 210 0 210 5,190 96.12% ‐96.12% ‐88.36%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 71,002 501 2,581 0 2,581 68,420 96.36% ‐99.29% ‐89.09%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 177,320 14,494 15,762 0 15,762 161,558 91.11% ‐91.83% ‐73.33%
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 2,000 0 0 0 0 2,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 0 30,000 0 8,395 0 8,395 21,605 72.02% ‐100.00% ‐16.05%
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
FEDERAL GRANT ADMINISTRATION Total (4,405,990) 6,340,508 381,603 1,564,708 50,676 1,615,384 4,725,123 74.52% ‐93.98% ‐25.97%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 0 0 0 0 0 0 0 NA NA NA
512000 SUPERINTENDENT ‐ TECH INST DIR 0 0 0 0 0 0 0 NA NA NA
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 10,500 0 0 0 0 10,500 100.00% ‐100.00% ‐100.00%
514200 SALARY OF CLERICAL STAFF 0 49,500 8,332 36,327 0 36,327 13,173 26.61% ‐83.17% 120.16%
519000 OTHER MANAGEMENT PERSONNEL 0 65,107 6,921 51,446 0 51,446 13,660 20.98% ‐89.37% 137.06%
519100 OTHER ADMINISTRATIVE PERSONNE 0 5,000 82,736 371,733 0 371,733 (366,733) ‐7334.65% 1554.72% 22203.96%
519900 OTHER SALARIES & COMPENSATION 1,700,000 2,972,920 0 12,000 0 12,000 2,960,920 99.60% ‐100.00% ‐98.79%
519910 EXTRA ACTIVITY SALARIES 0 3,689 0 0 0 0 3,689 100.00% ‐100.00% ‐100.00%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 0 15,275 70,530 0 70,530 (70,530) NA NA NA
522000 FICA 0 2,422 1,377 6,632 0 6,632 (4,211) ‐173.89% ‐43.15% 721.67%
523000 TEACHERS RETIREMENT SYSTEM 0 0 20,362 91,670 0 91,670 (91,670) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 45,050 115,359 1,314 5,962 0 5,962 109,397 94.83% ‐98.86% ‐84.50%
530000 PURCHASED PROF/TECH SERVICES 26,104,045 926,548 0 0 0 0 926,548 100.00% ‐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 70,056 87,056 5,829 65,372 4,567 69,938 17,117 19.66% ‐93.30% 125.28%
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 20,920,629 52,522,773 0 0 0 0 52,522,773 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 51,356,965 56,762,426 142,145 711,671 6,121 717,792 56,044,634 98.74% ‐99.75% ‐96.24%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 466 0 466 (466) NA NA NA
513000 PRINCIPAL 0 49,000 10,737 32,210 0 32,210 16,791 34.27% ‐78.09% 97.20%
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 14,800 61,102 0 61,102 32,898 35.00% ‐84.26% 95.01%
514800 ACCOUNTANT 0 1,000 17,323 63,293 0 63,293 (62,293) ‐6229.34% 1632.33% 18888.01%
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
10/31/2024
(UNAUDITED)
1 4
% 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 0 6,000 0 6,000 8,026,948 99.93% ‐100.00% ‐99.78%
521000 STATE HEALTH INSURANCE 0 0 9,502 34,985 0 34,985 (34,985) NA NA NA
522000 FICA 0 5,068 592 2,295 0 2,295 2,773 54.71% ‐88.32% 35.87%
523000 TEACHERS RETIREMENT SYSTEM 0 5,902 8,491 30,368 0 30,368 (24,466) ‐414.54% 43.86% 1443.62%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 859 2,577 0 2,577 (2,577) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 39,750 207,500 964 3,514 0 3,514 203,987 98.31% ‐99.54% ‐94.92%
530000 PURCHASED PROF/TECH SERVICES 26,218,884 1,137,189 297,683 496,635 0 496,635 640,554 56.33% ‐73.82% 31.02%
553000 COMMUNICATION 0 0 0 163 0 163 (163) 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 27,758,634 9,626,607 360,951 733,607 0 733,607 8,893,000 92.38% ‐96.25% ‐77.14%
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 12,826 38,280 0 38,280 (23,280) ‐155.20% ‐14.49% 665.60%
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 0 3,500 0 0 0 0 3,500 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 0 306,000 0 0 0 0 306,000 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 0 0 2,390 7,170 0 7,170 (7,170) NA NA NA
522000 FICA 0 1,842 172 508 0 508 1,333 72.40% ‐90.65% ‐17.19%
523000 TEACHERS RETIREMENT SYSTEM 0 0 2,665 7,115 0 7,115 (7,115) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 4,028 59 178 0 178 3,850 95.59% ‐98.55% ‐86.77%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 228,126 57,952 142,125 136,845 278,970 (50,844) ‐22.29% ‐74.60% 86.90%
558000 TRAVEL ‐ EMPLOYEES 0 6,955 0 0 0 0 6,955 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 7,000 21,440 1,891 1,891 866 2,757 18,682 87.14% ‐91.18% ‐73.54%
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 26,109,645 866,677 77,955 197,267 151,762 349,029 517,648 59.73% ‐91.01% ‐31.72%
MAINTENANCE AND OPERATION OF PLANT SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHAN 0 92,750 0 0 0 0 92,750 100.00% ‐100.00% ‐100.00%
518600 CUSTODIAL PERSONNEL 0 148,700 2,751 2,751 0 2,751 145,949 98.15% ‐98.15% ‐94.45%
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 0 120 0 120 (120) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 16,653 39 39 0 39 16,614 99.76% ‐99.76% ‐99.29%
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 64,766 464,572 28 29 0 29 464,543 99.99% ‐99.99% ‐99.98%
530000 PURCHASED PROF/TECH SERVICES 27,416,683 7,009,112 378,704 1,416,528 8,815 1,425,343 5,583,769 79.66% ‐94.60% ‐39.37%
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% ‐66.93%
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 29,656,626 512 4,112 5,510 9,622 29,647,004 99.97% ‐100.00% ‐99.96%
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
10/31/2024
(UNAUDITED)
1 4
% 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 0 0 3,556,515 100.00% ‐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% 89.46%
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 27,621 0 1,503,445 0 1,503,445 (1,475,824) ‐5343.18% ‐100.00% 16229.53%
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 75,326,490 63,243,667 382,033 2,966,251 78,789 3,045,040 60,198,627 95.19% ‐99.40% ‐85.93%
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 8,000 1,422,337 267,782 460,958 0 460,958 961,380 67.59% ‐81.17% ‐2.77%
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 34,450 463,524 0 0 0 0 463,524 100.00% ‐100.00% ‐100.00%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 566 0 0 0 0 566 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 0 0 0 0 0 0 0 NA NA NA
551900 STUD TRANSP PURCHASED‐OTH SRC 0 0 413 413 0 413 (413) NA NA NA
552000 INSURANCE (OTHR THAN EMPL BEN) 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 78,804 4,920 14,760 0 14,760 64,044 81.27% ‐93.76% ‐43.81%
561000 SUPPLIES 0 0 13,952 18,422 0 18,422 (18,422) NA NA NA
561500 EXPENDABLE EQUIPMENT 0 0 24,075 71,780 0 71,780 (71,780) NA NA NA
562000 ENERGY / ELECTRICITY 0 712,576 262,975 345,157 0 345,157 367,419 51.56% ‐63.10% 45.31%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 17,111,928 0 0 0 0 17,111,928 100.00% ‐100.00% ‐100.00%
573200 PURCHASE/LEASE ‐ BUSES 0 0 0 0 0 0 0 NA NA NA
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 27,445,095 26,791,249 574,117 911,489 0 911,489 25,879,760 96.60% ‐97.86% ‐89.79%
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 0 78,460 0 0 0 0 78,460 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 0 956,190 59,003 423,237 0 423,237 532,953 55.74% ‐93.83% 32.79%
519900 OTHER SALARIES & COMPENSATION 42,239,799 2,092,560 0 2,500 0 2,500 2,090,060 99.88% ‐100.00% ‐99.64%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 155,532 14,379 60,204 0 60,204 95,328 61.29% ‐90.76% 16.12%
522000 FICA 0 13,818 813 5,953 0 5,953 7,865 56.92% ‐94.12% 29.25%
523000 TEACHERS RETIREMENT SYSTEM 0 200,412 12,261 83,751 0 83,751 116,661 58.21% ‐93.88% 25.37%
529000 OTHER EMPLOYEE BENEFITS 0 69,546 689 5,465 0 5,465 64,081 92.14% ‐99.01% ‐76.43%
530000 PURCHASED PROF/TECH SERVICES 26,205,600 3,519,850 81,250 109,983 27,433 137,417 3,382,434 96.10% ‐97.69% ‐90.63%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 28,350 0 0 0 0 28,350 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 118,200 122,400 0 0 0 0 122,400 100.00% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 0 87,500 128 1,238 0 1,238 86,262 98.58% ‐99.85% ‐95.75%
561000 SUPPLIES 6,501 133,545 61 18,818 7,608 26,426 107,118 80.21% ‐99.95% ‐57.73%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 7,100 0 509 510 1,019 6,081 85.65% ‐100.00% ‐78.49%
561500 EXPENDABLE EQUIPMENT 45,000 89,798 2,544 3,403 5,128 8,530 81,267 90.50% ‐97.17% ‐88.63%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 139,470 0 0 0 0 139,470 100.00% ‐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
10/31/2024
(UNAUDITED)
1 4
% 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 0 34,490 0 0 0 0 34,490 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 80,181,515 7,788,939 171,126 715,060 40,680 755,740 7,033,199 90.30% ‐97.80% ‐72.46%
OTHER SUPPORT SERVICES 511600 PROF DEVELOPMENT STIPENDS 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 0 0 0 0 0 0 NA NA NA
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 391,793 21,214 82,724 0 82,724 309,069 78.89% ‐94.59% ‐36.66%
521000 STATE HEALTH INSURANCE 0 0 2,150 7,216 0 7,216 (7,216) NA NA NA
522000 FICA 0 80 927 3,875 0 3,875 (3,795) ‐4758.48% 1062.51% 14475.45%
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 18,013 50 179 0 179 17,834 99.00% ‐99.72% ‐97.01%
530000 PURCHASED PROF/TECH SERVICES 0 0 249 249 0 249 (249) NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 0 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 0 0 180 180 157 337 (337) NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 19,901 979 160,630 1,213 161,843 (141,941) ‐713.23% ‐95.08% 2321.40%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 0 0 0 0 0 0 NA NA NA
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
OTHER SUPPORT SERVICES Total 0 429,787 25,748 255,052 1,370 256,422 173,365 40.34% ‐94.01% 78.03%
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 41,665 44,292 0 44,292 216,107 82.99% ‐84.00% ‐48.97%
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 41,665 44,292 0 44,292 23,059,711 99.81% ‐99.82% ‐99.42%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 500 0 455 0 455 45 9.00% ‐100.00% 173.00%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 0 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 64,292 68,116 400,822 468,938 1,521,980 76.45% ‐96.77% ‐89.74%
530056 PURCHASED SERVICES‐TEMPORARY 0 0 0 0 0 0 0 NA NA NA
530100 CONTRACTED SECURITY‐ATHLETICS 30,000 30,000 5,608 5,608 0 5,608 24,392 81.31% ‐81.31% ‐43.92%
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 1,765 3,354 19 3,373 36,627 91.57% ‐95.59% ‐74.84%
Page 18 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
1 4
% 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 2,591 6,571 0 6,571 13,429 67.14% ‐87.05% ‐1.43%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 50,000 50,000 0 2,966 0 2,966 47,034 94.07% ‐100.00% ‐82.20%
558200 PLAYOFF PAYOUT 50,000 50,000 5,490 14,090 30,741 44,831 5,169 10.34% ‐89.02% ‐15.46%
561000 SUPPLIES 126,082 126,082 8,730 16,067 63,033 79,100 46,982 37.26% ‐93.08% ‐61.77%
561001 FIRST AID SUPPLIES‐ATHLETICS 70,000 70,000 292 1,485 13,667 15,152 54,848 78.35% ‐99.58% ‐93.63%
561510 ATHLETICS UNIFORMS 900,000 900,000 134,035 678,742 28,353 707,095 192,905 21.43% ‐85.11% 126.25%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 900,000 900,000 23,725 204,881 177,447 382,327 517,673 57.52% ‐97.36% ‐31.71%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 70,000 70,000 13,770 22,270 9,075 31,345 38,655 55.22% ‐80.33% ‐4.56%
581300 ATHLETICS‐HOTEL 52,000 52,000 0 0 0 0 52,000 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 (2,105) 1,085 0 1,085 (1,085) NA NA NA
ENTERPRISE OPERATIONS Total 4,354,000 4,354,500 258,193 1,025,697 723,156 1,748,853 2,605,647 59.84% ‐94.07% ‐29.34%
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 43,980 43,980 4,213,791 98.97% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 0 41,765 41,080 41,080 0 41,080 686 1.64% ‐1.64% 195.08%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 122,405,460 79,468,193 0 19,971,028 0 19,971,028 59,497,165 74.87% ‐100.00% ‐24.61%
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 41,080 20,012,107 43,980 20,056,087 69,746,969 77.67% ‐99.95% ‐33.15%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 0 633,100 17,058 26,516 0 26,516 606,584 95.81% ‐97.31% ‐87.43%
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 17,058 26,516 0 26,516 606,584 95.81% ‐97.31% ‐87.43%
TOTAL EXPENDITURES 659,838,688 679,530,756 24,725,013 102,473,565 3,867,075 106,340,640 573,190,117 84.35% ‐96.36% ‐54.76%
Page 19 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
1 4
% 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
10/31/2024
(UNAUDITED)
1 4
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
LOCAL REVENUES 411300 SPLOST ‐ TAX 429,000,000 429,000,000 12,622,603 38,561,727 0 38,561,727 390,438,273 91.01% ‐97.06% ‐73.03%
412200 DONATIONS 0 0 0 0 0 0 0 NA NA NA
419950 OTHER LOCAL REVENUES 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 429,000,000 429,000,000 12,622,603 38,561,727 0 38,561,727 390,438,273 91.01% ‐97.06% ‐73.03%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 2,471,309 10,425,221 0 10,425,221 (7,625,221) ‐272.33% ‐11.74% 1016.99%
INTEREST Total 2,800,000 2,800,000 2,471,309 10,425,221 0 10,425,221 (7,625,221) ‐272.33% ‐11.74% 1016.99%
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 15,093,912 68,986,948 0 68,986,948 362,813,052 84.02% ‐96.50% ‐52.07%
INSTRUCTION 561500 EXPENDABLE EQUIPMENT 0 (960,000) 133,524 319,606 81,735 401,341 (1,361,341) 141.81% ‐113.91% ‐199.88%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 9,920,000 16,281 740,731 1,428,366 2,169,097 7,750,903 78.13% ‐99.84% ‐77.60%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 22,827 46,353 5,495 51,848 908,152 94.60% ‐97.62% ‐85.51%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 0 9,920,000 172,632 1,106,690 1,515,596 2,622,286 7,297,714 73.57% ‐98.26% ‐66.53%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 530000 PURCHASED PROF/TECH SERVICES 0 63,250,767 1,133,313 2,456,826 18,413,842 20,870,668 42,380,099 67.00% ‐98.21% ‐88.35%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 12,290,329 0 14,977 10,887,896 10,902,872 1,387,457 11.29% ‐100.00% ‐99.63%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 1,000,000 0 0 303,291 303,291 696,709 69.67% ‐100.00% ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 0 76,541,096 1,133,313 2,471,802 29,605,029 32,076,831 44,464,265 58.09% ‐98.52% ‐90.31%
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 3,533 16,133 0 16,133 (16,133) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 10,000,000 7,000,000 47,927 196,912 0 196,912 6,803,088 97.19% ‐99.32% ‐91.56%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 1,000,000 6,573 24,498 0 24,498 975,503 97.55% ‐99.34% ‐92.65%
522000 FICA 0 0 706 2,931 0 2,931 (2,931) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 1,000,000 10,693 41,267 0 41,267 958,733 95.87% ‐98.93% ‐87.62%
529000 OTHER EMPLOYEE BENEFITS 0 1,000,000 705 2,617 0 2,617 997,383 99.74% ‐99.93% ‐99.21%
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 70,137 284,357 32,075 316,432 10,677,482 97.12% ‐99.36% ‐92.24%
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 9,270,948 0 0 0 0 9,270,948 100.00% ‐100.00% ‐100.00%
STUDENT TRANSPORTATION SERVICE Total 1,000,000 9,270,948 0 0 0 0 9,270,948 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ CENTRAL 529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 18,000,000 18,000,000 269,485 811,424 9,228,427 10,039,851 7,960,149 44.22% ‐98.50% ‐86.48%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 269,485 811,424 9,228,427 10,039,851 7,960,149 44.22% ‐98.50% ‐86.48%
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 46,587 96,394 0 96,394 4,816,568 98.04% ‐99.05% ‐94.11%
521000 STATE HEALTH INSURANCE 467,208 467,208 4,530 8,115 0 8,115 459,093 98.26% ‐99.03% ‐94.79%
522000 FICA 0 0 636 1,318 0 1,318 (1,318) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 9,681 18,571 0 18,571 724,904 97.50% ‐98.70% ‐92.51%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 871 1,432 0 1,432 98,245 98.56% ‐99.13% ‐95.69%
Page 21 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
1 4
% 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 39,025,149 1,182,318 2,847,710 7,319,607 10,167,317 28,857,832 73.95% ‐96.97% ‐78.11%
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 694,936,550 874,936,370 6,257,785 59,070,186 188,573,967 247,644,153 627,292,216 71.70% ‐99.28% ‐79.75%
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% ‐41.16%
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 729,323,050 951,239,439 7,502,409 62,293,327 195,900,663 258,193,990 693,045,449 72.86% ‐99.21% ‐80.35%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUN 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00% ‐100.00% ‐100.00%
TRANSFERS & OTHER OUTLAYS Total 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00% ‐100.00% ‐100.00%
DEBT SERVICE 581000 DUES AND FEES 0 434,566 0 0 0 0 434,566 100.00% ‐100.00% ‐100.00%
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 6,006,646 0 0 0 0 6,006,646 100.00% ‐100.00% ‐100.00%
TOTAL EXPENDITURES 847,344,454 ############ 9,147,975 66,967,600 236,281,791 303,249,391 862,126,094 73.98% ‐99.22% ‐82.76%
Page 22 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
1 4
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
LOCAL REVENUES 416110 STUDENT SALES‐BRKF‐LUNCH PROG 0 0 0 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 0 194 0 194 69,017,030 100.00% ‐100.00% ‐100.00%
416210 SUPPL SALES ‐ BRKF‐LUNCH PROG 0 0 0 33,364 0 33,364 (33,364) NA NA NA
416220 ADULT SALES ‐ BRKF‐LUNCH PROG 0 0 0 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 557,046 557,046 235,662 631,013 0 631,013 (73,967) ‐13.28% ‐57.69% 239.84%
LOCAL REVENUES Total 69,574,270 69,574,270 235,662 716,583 0 716,583 68,857,687 98.97% ‐99.66% ‐96.91%
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 0 135,317 510,410 0 510,410 (510,410) NA NA NA
STATE SOURCES Total 0 0 135,317 510,410 0 510,410 (510,410) NA NA NA
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 2,230,800 2,230,800 0 9,069,000 0 9,069,000 (6,838,200) ‐306.54% ‐100.00% 1119.61%
445101 FED LUNCH REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445104 FED LUNCH REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445108 FED LUNCH REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
445110 CHILD NUTR PROG GRANTS 4,332,340 4,332,340 0 3,201,459 0 3,201,459 1,130,881 26.10% ‐100.00% 121.69%
445111 FED BREAKFAST REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445114 FED BREAKFAST REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445118 FED BREAKFAST REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
445120 (CACFP) FEDERAL GRANTS 0 0 0 0 0 0 0 NA NA NA
445130 FED REIMB ‐ AFTER‐SCHOOL SNACK 510,000 510,000 0 88,190 0 88,190 421,810 82.71% ‐100.00% ‐48.12%
445131 FED SNACK REIMB ‐ FREE 0 0 0 0 0 0 0 NA NA NA
445134 FED SNACK REIMB ‐ REDUCED 0 0 0 0 0 0 0 NA NA NA
445138 FED SNACK REIMB ‐ PAID 0 0 0 0 0 0 0 NA NA NA
445200 OTH FED GRANTS THRU GA DOE 0 0 0 0 0 0 0 NA NA NA
445300 ALL OTHER FEDERAL GRANTS 0 0 0 0 0 0 0 NA NA NA
445350 CARES ACT‐ESSER 0 0 0 0 0 0 0 NA NA NA
449000 REV ATTRIB ‐ USDA COMMODITIES 4,721,325 9,732,050 0 734,557 0 734,557 8,997,494 92.45% ‐100.00% ‐77.36%
FEDERAL SOURCES Total 11,794,465 16,805,190 0 13,093,206 0 13,093,206 3,711,984 22.09% ‐100.00% 133.74%
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 86,379,460 370,979 14,320,199 0 14,320,199 72,059,261 83.42% ‐99.57% ‐50.27%
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 4,696 29,042 0 29,042 68,968 70.37% ‐95.21% ‐11.11%
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 1,560,363 5,011,922 0 5,011,922 21,727,362 81.26% ‐94.16% ‐43.77%
519000 OTHER MANAGEMENT PERSONNEL 1,187,520 1,187,520 153,772 677,972 0 677,972 509,548 42.91% ‐87.05% 71.27%
Page 23 of 24
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
1 4
% 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 75 31,800 0 31,800 200 0.63% ‐99.77% 198.13%
521000 STATE HEALTH INSURANCE 9,845,500 9,845,500 419,023 907,124 0 907,124 8,938,376 90.79% ‐95.74% ‐72.36%
522000 FICA 0 0 25,219 84,876 0 84,876 (84,876) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,726,035 3,726,035 137,878 370,118 0 370,118 3,355,918 90.07% ‐96.30% ‐70.20%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 0 62,694 0 62,694 (62,694) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 82,596 211,540 0 211,540 (211,540) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 475,168 475,168 24,786 69,002 0 69,002 406,166 85.48% ‐94.78% ‐56.44%
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 118,977 118,977 117,118 119,480 0 119,480 (503) ‐0.42% ‐1.56% 201.27%
544100 RENTAL OF LAND OR BUILDINGS 330,000 330,000 2,262 52,140 1,360 53,500 276,500 83.79% ‐99.31% ‐52.60%
544200 RENTAL OF EQUIPMENT & VEHICLES 60,500 60,500 0 11,967 25,000 36,967 23,533 38.90% ‐100.00% ‐40.66%
558000 TRAVEL ‐ EMPLOYEES 165,000 165,000 1,779 6,147 0 6,147 158,853 96.27% ‐98.92% ‐88.82%
559500 OTHER PURCHASED SERVICES 330,440 330,440 0 0 258,940 258,940 71,500 21.64% ‐100.00% ‐100.00%
561000 SUPPLIES 3,865,717 3,865,717 22,488 378,579 167,248 545,827 3,319,889 85.88% ‐99.42% ‐70.62%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 363,575 363,575 0 5,084 15,069 20,152 343,423 94.46% ‐100.00% ‐95.81%
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 5,858,864 6,857,791 9,330,579 16,188,370 12,634,778 43.84% ‐79.67% ‐28.62%
563500 FOOD ACQUISITIONS ‐ USDA 5,091,625 10,102,350 38,016 989,895 68,891 1,058,786 9,043,564 89.52% ‐99.62% ‐70.60%
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 1,016,216 1,112,031 387,969 25.86% ‐100.00% ‐80.84%
581000 DUES AND FEES 27,500 27,500 0 0 0 0 27,500 100.00% ‐100.00% ‐100.00%
588000 FEDERAL INDIRECT COST CHARGES 596,000 596,000 0 0 0 0 596,000 100.00% ‐100.00% ‐100.00%
SCHOOL NUTRITION PROGRAM Total 84,549,894 89,560,619 8,448,935 15,972,988 10,892,063 26,865,051 62,695,568 70.00% ‐90.57% ‐46.50%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUN 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 0 0 0 0 0 0 0 NA NA NA
TOTAL EXPENDITURES 84,549,894 89,560,619 8,448,935 15,972,988 10,892,063 26,865,051 62,695,568 70.00% ‐90.57% ‐46.50%
Page 24 of 24