DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% 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 919,668,398 919,668,398 291,751,998 808,603,940 0 808,603,940 111,064,458 12.08% ‐68.28% 111.02%
411210 OTHER SALES TAXES 6,500,000 6,500,000 481,036 1,315,351 0 1,315,351 5,184,649 79.76% ‐92.60% ‐51.43%
411900 OTHER TAXES 3,000,000 3,000,000 1,419 962,877 0 962,877 2,037,123 67.90% ‐99.95% ‐22.97%
411910 TITLE AD VALOREM TAX (TAVT) 33,600,000 33,600,000 3,026,977 12,044,245 0 12,044,245 21,555,755 64.15% ‐90.99% ‐13.97%
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 8,629 820,528 0 820,528 (45,528) ‐5.87% ‐98.89% 154.10%
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 12,915 739,375 0 739,375 990,625 57.26% ‐99.25% 2.57%
419951 10% ‐ OTHER LOCAL REVENUES 0 0 0 0 0 0 0 NA NA NA
419955 REVENUE CLEARING ACCT 0 0 1,007 1,007 0 1,007 (1,007) NA NA NA
LOCAL REVENUES Total 970,273,398 970,273,398 295,283,981 824,487,322 0 824,487,322 145,786,076 15.03% ‐69.57% 103.94%
INTEREST 415000 INVESTMENT INCOME 15,000,000 15,000,000 0 6,549,864 0 6,549,864 8,450,136 56.33% ‐100.00% 4.80%
INTEREST Total 15,000,000 15,000,000 0 6,549,864 0 6,549,864 8,450,136 56.33% ‐100.00% 4.80%
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 669,730,614 669,730,614 55,759,059 217,894,902 0 217,894,902 451,835,712 67.47% ‐91.67% ‐21.92%
431220 QBE ALLOTMENT (OPER COSTS) 39,838,074 39,838,074 3,318,037 16,607,437 0 16,607,437 23,230,637 58.31% ‐91.67% 0.05%
431240 QBE CONTRA ACCT‐AUSTERITY REDN 0 0 0 0 0 0 0 NA NA NA
431250 TOTAL STATE CATEGORICAL GRANTS 17,951,797 17,951,797 1,496,676 7,040,882 0 7,040,882 10,910,915 60.78% ‐91.66% ‐5.87%
431400 QBE CONTRA ACCOUNT (DEBIT) (183,008,042) (183,008,042) (15,250,726) (76,253,576) 0 (76,253,576) (106,754,466) 58.33% ‐91.67% 0.00%
438000 OTHER GRANTS FROM GEORGIA DOE 13,212,300 13,709,859 621,205 3,182,417 0 3,182,417 10,527,442 76.79% ‐95.47% ‐44.29%
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 45,944,251 168,472,062 0 168,472,062 391,855,653 69.93% ‐91.80% ‐27.84%
FEDERAL SOURCES 443000 CAT GRANTS ‐ DIRECT FED GOVT 0 8,725,000 0 0 0 0 8,725,000 100.00% ‐100.00% ‐100.00%
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 7,075,000 0 0 0 0 7,075,000 100.00% ‐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 10,517 109,545 0 109,545 (109,545) 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 10,517 109,545 0 109,545 (109,545) NA NA NA
TOTAL REVENUE 1,545,103,554 1,552,676,113 341,238,749 999,618,793 0 999,618,793 553,057,320 35.62% 163.73% 54.51%
INSTRUCTION 511000 TEACHERS 447,376,792 446,819,357 38,249,975 145,328,132 0 145,328,132 301,491,226 67.47% ‐91.44% ‐21.94%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 1,885,000 1,978,000 279,417 449,077 0 449,077 1,528,923 77.30% ‐85.87% ‐45.51%
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 0 101,000 4,924 55,898 0 55,898 45,102 44.66% ‐95.12% 32.83%
511700 EXTENDED YEAR 0 15,911 0 1,868 0 1,868 14,043 88.26% ‐100.00% ‐71.83%
511800 ART ‐ MUSIC ‐ PE 44,328,950 44,315,404 3,412,458 10,959,504 0 10,959,504 33,355,901 75.27% ‐92.30% ‐40.65%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 25,017,303 25,009,640 2,400,086 8,925,020 0 8,925,020 16,084,620 64.31% ‐90.40% ‐14.35%
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 24,483 88,374 0 88,374 (88,374) 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 9,558,768 584,931 1,986,916 0 1,986,916 7,571,852 79.21% ‐93.88% ‐50.11%
517200 ELEMENTARY COUNSELOR 0 0 55,341 157,778 0 157,778 (157,778) NA NA NA
517300 SECONDARY COUNSELOR 0 0 31,634 102,027 0 102,027 (102,027) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNEL 7,354,915 7,344,915 0 0 0 0 7,344,915 100.00% ‐100.00% ‐100.00%
Page 1 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
519900 OTHER SALARIES & COMPENSATION (12,107,184) (12,029,684) 10,757 24,687 0 24,687 (12,054,371) 100.21% ‐100.09% ‐100.49%
519910 EXTRA ACTIVITY SALARIES 101,793 101,793 105 5,645 0 5,645 96,148 94.45% ‐99.90% ‐86.69%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 114,666,435 114,632,156 9,012,598 31,878,514 0 31,878,514 82,753,642 72.19% ‐92.14% ‐33.26%
522000 FICA 0 0 714,285 2,786,994 0 2,786,994 (2,786,994) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 109,111,522 109,176,598 8,948,872 32,740,093 0 32,740,093 76,436,505 70.01% ‐91.80% ‐28.03%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 3,513 12,436 0 12,436 (12,436) 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 (36) 2,625,988 0 2,625,988 5,874,012 69.11% ‐100.00% ‐25.85%
526001 WORKERS COMP‐ INSURANCE PREMIU 0 0 0 0 0 0 0 NA NA NA
526002 WORKERS COMP‐STATE FEE 0 0 0 0 0 0 0 NA NA NA
526003 WORKERS COMP‐ STATE ASSESSMENT 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 3,258 11,579 0 11,579 (11,579) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 19,675,371 19,598,743 535,662 1,692,557 0 1,692,557 17,906,186 91.36% ‐97.27% ‐79.27%
530000 PURCHASED PROF/TECH SERVICES 4,223,439 5,492,084 267,361 466,217 1,272,704 1,738,921 3,753,164 68.34% ‐95.13% ‐79.63%
530010 PURCHASED SERVICES‐OTHER FEES 1,530,558 1,567,058 (7,001) 1,413,134 81,234 1,494,367 72,691 4.64% ‐100.45% 116.43%
530070 ADA‐PURCHASED PROF/TECH SERVIC 0 17,000 0 2,318 0 2,318 14,682 86.36% ‐100.00% ‐67.28%
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
541000 WATER‐SEWER & CLEANING SERVIC 0 7,000 0 0 0 0 7,000 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 1,097,700 1,100,045 48,320 1,866,354 685,097 2,551,451 (1,451,406) ‐131.94% ‐95.61% 307.19%
544100 RENTAL OF LAND OR BUILDINGS 36,200 110,200 0 79,917 0 79,917 30,283 27.48% ‐100.00% 74.05%
544200 RENTAL OF EQUIPMENT & VEHICLES 85,863 85,863 0 828 0 828 85,035 99.04% ‐100.00% ‐97.69%
544400 OTHER RENTALS 0 6,000 0 4,871 0 4,871 1,129 18.82% ‐100.00% 94.83%
553000 COMMUNICATION 43,850 29,218 0 271 0 271 28,947 99.07% ‐100.00% ‐97.77%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,530,380 2,171,924 729,164 1,163,059 267,566 1,430,625 741,298 34.13% ‐66.43% 28.52%
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 823,050 966,996 29,931 159,351 0 159,351 807,645 83.52% ‐96.90% ‐60.45%
559300 PAYMENTS FOR PASS THRU FUNDS 1,399,654 985,551 73,387 449,118 0 449,118 536,433 54.43% ‐92.55% 9.37%
559400 PAYMENTS TO CHARTER SCHOOLS 62,568,382 62,568,382 5,704,910 28,801,244 0 28,801,244 33,767,139 53.97% ‐90.88% 10.48%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 2,700,569 7,550,836 320,334 1,434,144 710,138 2,144,282 5,406,554 71.60% ‐95.76% ‐54.42%
561070 ADA Supplies 22,500 (4,500) 0 1,696 0 1,696 (6,196) 137.69% ‐100.00% ‐190.46%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 140,962 315,821 19,501 77,790 30,071 107,861 207,961 65.85% ‐93.83% ‐40.89%
561200 COMPUTER SOFTWARE 7,869,442 8,242,739 540,985 5,478,904 1,503,094 6,981,998 1,260,741 15.30% ‐93.44% 59.53%
561500 EXPENDABLE EQUIPMENT 661,268 2,704,419 232,744 577,291 226,052 803,343 1,901,076 70.30% ‐91.39% ‐48.77%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 745,400 1,006,631 21,451 125,490 71,197 196,687 809,944 80.46% ‐97.87% ‐70.08%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564000 DIGITAL/ELECTRONIC TEXTBOOKS 713,172 1,348,361 4,626 189,986 827,474 1,017,460 330,901 24.54% ‐99.66% ‐66.18%
564100 TEXTBOOKS ‐ PRINTED 5,486,524 6,420,991 3,854 3,610,809 2,710,442 6,321,251 99,739 1.55% ‐99.94% 34.96%
564200 BOOKS (OTHER THAN TEXTBOOKS) 55,650 101,763 7,835 29,175 9,178 38,353 63,410 62.31% ‐92.30% ‐31.19%
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 1,648,449 324,000 324,000 113,845 437,845 1,210,604 73.44% ‐80.35% ‐52.83%
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 809,712 949,563 26,651 162,001 215,604 377,606 571,957 60.23% ‐97.19% ‐59.05%
589000 OTHER EXPENDITURES 1,064,370 1,064,370 0 0 0 0 1,064,370 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 881,281,747 891,489,701 72,620,317 286,251,054 8,723,696 294,974,750 596,514,950 66.91% ‐91.85% ‐22.94%
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 1,095 3,893 0 3,893 (3,893) NA NA NA
514200 SALARY OF CLERICAL STAFF 2,499,351 2,440,137 187,668 994,470 0 994,470 1,445,667 59.25% ‐92.31% ‐2.19%
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
514600 ATHLETICS PERSONNEL 1,399,391 1,322,410 140,588 627,849 0 627,849 694,561 52.52% ‐89.37% 13.95%
Page 2 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% 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
516300 SCH NURSE/SPEC EDUC NURSE LPN 6,414,786 6,414,786 534,548 2,090,124 0 2,090,124 4,324,663 67.42% ‐91.67% ‐21.80%
516400 PHYS/OCCUP/SPEECH THERAPIST 120,347 120,347 0 0 0 0 120,347 100.00% ‐100.00% ‐100.00%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 813,649 813,649 106,302 216,091 0 216,091 597,557 73.44% ‐86.94% ‐36.26%
517200 ELEMENTARY COUNSELOR 9,451,280 9,451,280 867,344 2,890,207 0 2,890,207 6,561,073 69.42% ‐90.82% ‐26.61%
517300 SECONDARY COUNSELOR 12,753,657 12,711,144 1,120,465 5,854,700 0 5,854,700 6,856,444 53.94% ‐91.19% 10.54%
517400 SCHOOL PSYCHOLOGIST 4,020,317 4,020,317 346,191 1,193,783 0 1,193,783 2,826,534 70.31% ‐91.39% ‐28.74%
517600 SCHOOL SOCIAL WORKER 5,185,440 5,185,440 501,905 1,777,179 0 1,777,179 3,408,261 65.73% ‐90.32% ‐17.75%
517700 FAMILY SERVICES/PARENT COORD 2,810,779 2,810,779 298,041 1,405,139 0 1,405,139 1,405,640 50.01% ‐89.40% 19.98%
519000 OTHER MANAGEMENT PERSONNEL 2,628,298 2,628,298 239,893 1,216,714 0 1,216,714 1,411,584 53.71% ‐90.87% 11.10%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,008,380 3,008,380 762,916 2,703,755 0 2,703,755 304,626 10.13% ‐74.64% 115.70%
519900 OTHER SALARIES & COMPENSATION 19,078,708 10,930,708 34,851 79,620 0 79,620 10,851,088 99.27% ‐99.68% ‐98.25%
519910 EXTRA ACTIVITY SALARIES 60,000 60,000 0 3,420 0 3,420 56,580 94.30% ‐100.00% ‐86.32%
521000 STATE HEALTH INSURANCE 9,462,700 9,441,606 959,396 3,255,758 0 3,255,758 6,185,848 65.52% ‐89.84% ‐17.24%
522000 FICA 0 0 75,320 292,634 0 292,634 (292,634) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 9,568,732 9,552,011 1,039,253 3,597,432 0 3,597,432 5,954,578 62.34% ‐89.12% ‐9.61%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 798 3,357 0 3,357 (3,357) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,239,070 1,236,937 70,397 262,350 0 262,350 974,587 78.79% ‐94.31% ‐49.10%
530000 PURCHASED PROF/TECH SERVICES 678,440 4,830,990 724,474 1,132,757 2,430,788 3,563,545 1,267,446 26.24% ‐85.00% ‐43.73%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 0 0 0 7,000 1,875 8,875 (8,875) NA NA NA
533000 CONTRACTED SERV‐NURSING 0 0 0 0 0 0 0 NA NA NA
534000 PROFESSIONAL LEGAL SERVICES 175,000 157,500 0 0 0 0 157,500 100.00% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
544100 RENTAL OF LAND OR BUILDINGS 250,800 250,800 0 67,758 75,433 143,191 107,609 42.91% ‐100.00% ‐35.16%
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 10,500 155 4,323 0 4,323 6,178 58.83% ‐98.52% ‐1.20%
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 2,303 19,072 4,336 23,408 29,596 55.84% ‐95.66% ‐13.64%
558000 TRAVEL ‐ EMPLOYEES 138,900 120,927 3,807 22,334 0 22,334 98,593 81.53% ‐96.85% ‐55.67%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 626,730 792,179 7,645 63,060 11,726 74,786 717,393 90.56% ‐99.03% ‐80.90%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 3,600 17,100 0 11,215 0 11,215 5,885 34.42% ‐100.00% 57.40%
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 4,600 8,559 0 8,559 7,441 46.51% ‐71.25% 28.38%
561600 EXPENDABLE COMPUTER EQUIPMENT 102,825 160,883 15,980 44,590 58,710 103,300 57,583 35.79% ‐90.07% ‐33.48%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 7,000 0 1,397 3,800 5,197 1,803 25.76% ‐100.00% ‐52.10%
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 7,395 14,472 470 14,942 43,514 74.44% ‐87.35% ‐40.58%
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 89,205,747 8,053,331 29,865,009 2,587,139 32,452,148 56,753,599 63.62% ‐90.97% ‐19.65%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 159,405 159,405 4,726 7,276 0 7,276 152,129 95.44% ‐97.04% ‐89.04%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 71,000 131,375 18,398 41,247 0 41,247 90,128 68.60% ‐86.00% ‐24.65%
512100 DEPUTY ‐ AREA SUPERINTENDENT 844,277 844,277 0 0 0 0 844,277 100.00% ‐100.00% ‐100.00%
514200 SALARY OF CLERICAL STAFF 206,466 206,466 4,345 21,296 0 21,296 185,169 89.69% ‐97.90% ‐75.24%
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 13,950 51,970 0 51,970 149,751 74.24% ‐93.08% ‐38.17%
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,255,991 2,330,211 337,287 1,645,903 0 1,645,903 684,308 29.37% ‐85.53% 69.52%
519100 OTHER ADMINISTRATIVE PERSONNEL 6,451,700 6,594,412 441,696 2,240,849 0 2,240,849 4,353,563 66.02% ‐93.30% ‐18.45%
519900 OTHER SALARIES & COMPENSATION 3,863,487 3,863,487 62,286 214,834 0 214,834 3,648,653 94.44% ‐98.39% ‐86.65%
519910 EXTRA ACTIVITY SALARIES 25,080 27,580 1,577 3,179 0 3,179 24,401 88.47% ‐94.28% ‐72.34%
Page 3 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
521000 STATE HEALTH INSURANCE 1,268,750 1,266,113 112,861 531,368 0 531,368 734,745 58.03% ‐91.09% 0.72%
522000 FICA 0 0 21,533 90,678 0 90,678 (90,678) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,814,698 1,825,703 141,728 665,071 0 665,071 1,160,632 63.57% ‐92.24% ‐12.57%
529000 OTHER EMPLOYEE BENEFITS 237,388 236,824 11,682 60,901 0 60,901 175,924 74.28% ‐95.07% ‐38.28%
530000 PURCHASED PROF/TECH SERVICES 1,290,337 950,107 9,380 186,820 179,546 366,366 583,740 61.44% ‐99.01% ‐52.81%
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% ‐98.17%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,916,000 1,884,800 (6,331) 759,574 902,931 1,662,506 222,294 11.79% ‐100.34% ‐3.28%
558000 TRAVEL ‐ EMPLOYEES 285,849 390,839 7,823 54,416 224 54,640 336,200 86.02% ‐98.00% ‐66.59%
561000 SUPPLIES 522,806 664,272 24,743 113,819 16,945 130,764 533,507 80.31% ‐96.28% ‐58.88%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 249,706 255,786 2,399 21,279 77,382 98,661 157,125 61.43% ‐99.06% ‐80.03%
561200 COMPUTER SOFTWARE 200,000 168,000 0 0 0 0 168,000 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 56,347 234,310 41,596 56,414 23,682 80,096 154,214 65.82% ‐82.25% ‐42.22%
561600 EXPENDABLE COMPUTER EQUIPMENT 144,950 157,207 1,100 59,923 39,595 99,519 57,688 36.70% ‐99.30% ‐8.52%
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 198,112 182,012 3,458 38,164 10,910 49,073 132,939 73.04% ‐98.10% ‐49.68%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 104,400 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 79,938 173,913 5,729 76,118 450 76,568 97,345 55.97% ‐96.71% 5.04%
589000 OTHER EXPENDITURES 538,679 538,679 0 0 0 0 538,679 100.00% ‐100.00% ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 23,374,032 23,662,822 1,261,966 6,941,140 1,251,666 8,192,806 15,470,015 65.38% ‐94.67% ‐29.60%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 51,774 3,577 7,338 0 7,338 44,436 85.83% ‐93.09% ‐65.99%
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% 38.96%
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% 294.56%
521000 STATE HEALTH INSURANCE 0 0 0 12,570 0 12,570 (12,570) NA NA NA
522000 FICA 0 0 274 1,645 0 1,645 (1,645) 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 7,197 7,197 0 7,197 32,853 82.03% ‐82.03% ‐56.87%
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 0 211 211 23,299 99.10% ‐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 77,945 241 241 4,986 5,228 72,717 93.29% ‐99.69% ‐99.26%
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 11,289 117,310 5,872 123,182 685,841 84.77% ‐98.60% ‐65.20%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 174,315 174,315 111,947 510,730 0 510,730 (336,415) ‐192.99% ‐35.78% 603.18%
516500 LIBRARIAN/MEDIA SPECIALIST 10,486,932 10,486,932 1,153,713 4,078,431 0 4,078,431 6,408,502 61.11% ‐89.00% ‐6.66%
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 1,870,500 263,143 871,908 0 871,908 998,592 53.39% ‐85.93% 11.87%
522000 FICA 0 0 19,068 69,291 0 69,291 (69,291) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,198,420 2,198,420 253,455 841,273 0 841,273 1,357,147 61.73% ‐88.47% ‐8.16%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 229 1,021 0 1,021 (1,021) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 280,357 280,394 20,565 67,721 0 67,721 212,673 75.85% ‐92.67% ‐42.03%
530000 PURCHASED PROF/TECH SERVICES 374,414 300,737 1,899 271,874 26,762 298,636 2,101 0.70% ‐99.37% 116.97%
Page 4 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
553000 COMMUNICATION 594 998 0 51 0 51 946 94.86% ‐100.00% ‐87.66%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 466,727 10,041 308,723 22,425 331,147 135,579 29.05% ‐97.85% 58.75%
558000 TRAVEL ‐ EMPLOYEES 5,272 11,105 238 833 0 833 10,272 92.50% ‐97.86% ‐82.00%
561000 SUPPLIES 11,610 368,552 6,942 34,704 10,317 45,022 323,530 87.78% ‐98.12% ‐77.40%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 31,730 0 402 8,994 9,396 22,334 70.39% ‐100.00% ‐96.96%
561500 EXPENDABLE EQUIPMENT 4,050 45,371 815 5,625 3,613 9,239 36,132 79.64% ‐98.20% ‐70.24%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 30,294 736 4,899 1,430 6,329 23,964 79.11% ‐97.57% ‐61.19%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 147,938 0 145,942 0 145,942 1,996 1.35% ‐100.00% 136.76%
564200 BOOKS (OTHER THAN TEXTBOOKS) 110,463 952,359 19,426 91,963 32,796 124,760 827,599 86.90% ‐97.96% ‐76.82%
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 1,862,214 7,305,392 106,338 7,411,730 10,712,648 59.11% ‐89.73% ‐3.26%
GENERAL ADMINISTRATION 511100 SCHOOL BOARD MEMBERS SALARIES 163,800 163,800 17,733 88,667 0 88,667 75,133 45.87% ‐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 62,083 170,417 0 170,417 172,583 50.32% ‐81.90% 19.24%
512100 DEPUTY ‐ AREA SUPERINTENDENT 4,777,363 4,777,363 361,560 1,920,570 0 1,920,570 2,856,793 59.80% ‐92.43% ‐3.52%
514100 SALARY OF SERETARIAL STAFF 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 8,374,679 8,863,098 469,230 2,523,636 0 2,523,636 6,339,462 71.53% ‐94.71% ‐31.66%
519000 OTHER MANAGEMENT PERSONNEL 3,312,353 3,468,979 195,066 818,868 0 818,868 2,650,111 76.39% ‐94.38% ‐43.35%
519100 OTHER ADMINISTRATIVE PERSONNEL 4,621,465 4,621,465 631,678 1,097,144 0 1,097,144 3,524,321 76.26% ‐86.33% ‐43.02%
519900 OTHER SALARIES & COMPENSATION 1,703,483 1,703,483 13,970 67,974 0 67,974 1,635,509 96.01% ‐99.18% ‐90.42%
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 1,517 1,517 0 1,517 (1,517) NA NA NA
521000 STATE HEALTH INSURANCE 4,719,025 4,719,025 252,679 865,436 0 865,436 3,853,589 81.66% ‐94.65% ‐55.99%
522000 FICA 0 0 25,147 99,597 0 99,597 (99,597) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,580,710 4,580,710 340,489 1,244,375 0 1,244,375 3,336,336 72.83% ‐92.57% ‐34.80%
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 1,391 0 1,391 (1,391) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 592,738 592,738 32,728 134,258 0 134,258 458,480 77.35% ‐94.48% ‐45.64%
530000 PURCHASED PROF/TECH SERVICES 1,615,254 2,145,392 50,838 371,676 724,240 1,095,916 1,049,476 48.92% ‐97.63% ‐58.42%
530002 OTHER COST‐BOARD LEGAL FEES 23,500,000 23,188,774 32,554 22,237,328 0 22,237,328 951,446 4.10% ‐99.86% 130.15%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 336,000 336,500 0 153,369 51,221 204,590 131,910 39.20% ‐100.00% 9.39%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 3,000,000 196,293 1,104,081 1,872,314 2,976,395 23,605 0.79% ‐93.46% ‐11.67%
544200 RENTAL OF EQUIPMENT & VEHICLES 8,000 13,000 810 8,702 930 9,632 3,368 25.91% ‐93.77% 60.66%
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% ‐98.44%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 14,000 203,900 0 330 185,107 185,437 18,463 9.05% ‐100.00% ‐99.61%
558000 TRAVEL ‐ EMPLOYEES 57,850 97,850 (165) 10,816 0 10,816 87,034 88.95% ‐100.17% ‐73.47%
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 2,276 0 2,276 5,724 71.55% ‐100.00% ‐31.71%
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% 83.65%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 8,000 8,854 0 854 0 854 8,000 90.35% ‐100.00% ‐76.84%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 8,000 8,000 0 5,252 0 5,252 2,748 34.35% ‐100.00% 57.57%
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% ‐35.98%
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% ‐64.45%
561000 SUPPLIES 369,750 447,171 5,418 54,453 33,954 88,407 358,764 80.23% ‐98.79% ‐70.77%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 26,150 28,590 90 2,545 952 3,497 25,093 87.77% ‐99.69% ‐78.64%
561200 COMPUTER SOFTWARE 77,000 77,000 7,120 69,676 0 69,676 7,324 9.51% ‐90.75% 117.17%
561500 EXPENDABLE EQUIPMENT 139,200 161,255 0 2,861 19,037 21,898 139,357 86.42% ‐100.00% ‐95.74%
Page 5 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% 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
561600 EXPENDABLE COMPUTER EQUIPMENT 188,920 176,279 3,529 45,786 14,551 60,337 115,942 65.77% ‐98.00% ‐37.66%
561670 ADA Expendable Computer Equip 15,000 15,000 0 489 0 489 14,511 96.74% ‐100.00% ‐92.18%
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 6,797 0 0 5,197 5,197 1,600 23.54% ‐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 1,552 233,771 350 234,121 78,936 25.21% ‐99.50% 79.22%
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 14,140,090 0 0 0 0 14,140,090 100.00% ‐100.00% ‐100.00%
GENERAL ADMINISTRATION Total 63,618,909 78,319,243 2,702,198 33,350,667 2,907,854 36,258,520 42,060,722 53.70% ‐96.55% 2.20%
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 1,495,568 8,792,064 0 8,792,064 8,175,492 48.18% ‐91.19% 24.36%
513100 ASSISTANT PRINCIPAL 26,251,436 26,251,436 2,286,582 9,710,797 0 9,710,797 16,540,640 63.01% ‐91.29% ‐11.22%
514200 SALARY OF CLERICAL STAFF 5,830,731 5,822,841 1,419,030 6,949,999 0 6,949,999 (1,127,158) ‐19.36% ‐75.63% 186.46%
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 54,367 0 54,367 47,069 46.40% ‐89.67% 28.63%
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 7,232,863 851,348 3,729,239 0 3,729,239 3,503,624 48.44% ‐88.23% 23.74%
522000 FICA 0 0 72,963 345,581 0 345,581 (345,581) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 10,232,623 10,230,983 1,058,139 4,667,764 0 4,667,764 5,563,220 54.38% ‐89.66% 9.50%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 890 3,559 0 3,559 (3,559) 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 36,735 133,746 0 133,746 (133,746) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,305,201 1,304,992 81,979 379,780 0 379,780 925,212 70.90% ‐93.72% ‐30.15%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 4,500 100 1,188 0 1,188 3,312 73.59% ‐97.78% ‐36.62%
561500 EXPENDABLE EQUIPMENT 45,000 40,500 584 1,123 951 2,074 38,426 94.88% ‐98.56% ‐93.34%
561600 EXPENDABLE COMPUTER EQUIPMENT 20,000 18,000 0 3,395 0 3,395 14,605 81.14% ‐100.00% ‐54.73%
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 7,314,391 34,772,602 951 34,773,553 37,045,367 51.58% ‐89.82% 16.20%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 280,863 280,863 28,564 151,329 0 151,329 129,534 46.12% ‐89.83% 29.31%
514800 ACCOUNTANT 4,278,230 4,278,230 306,229 1,532,886 0 1,532,886 2,745,343 64.17% ‐92.84% ‐14.01%
518100 MAINT PERSONNEL‐TRANS MECHANIC 0 0 28,124 155,511 0 155,511 (155,511) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,701,696 2,701,696 253,482 1,312,323 0 1,312,323 1,389,373 51.43% ‐90.62% 16.58%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,201,167 1,201,167 116,762 616,977 0 616,977 584,190 48.64% ‐90.28% 23.28%
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 1,602,250 102,334 487,110 0 487,110 1,115,140 69.60% ‐93.61% ‐27.04%
522000 FICA 0 0 10,233 52,316 0 52,316 (52,316) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,684,582 1,684,582 142,696 679,464 0 679,464 1,005,118 59.67% ‐91.53% ‐3.20%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 3,449 17,244 0 17,244 (17,244) 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 2,214 11,002 0 11,002 (11,002) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 214,989 214,989 11,731 56,517 0 56,517 158,472 73.71% ‐94.54% ‐36.91%
530000 PURCHASED PROF/TECH SERVICES 3,806,306 4,382,881 562,565 1,295,938 1,467,350 2,763,288 1,619,592 36.95% ‐87.16% ‐29.04%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
530200 EMT AMBULANCE SERVICE‐ATHLETIC 180,000 480,000 1,250 228,125 34,625 262,750 217,250 45.26% ‐99.74% 14.06%
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 1,350 437,039 0 437,039 1,609,548 78.65% ‐99.93% ‐48.75%
553000 COMMUNICATION 70,772 70,772 180 9,378 2,750 12,128 58,644 82.86% ‐99.75% ‐68.20%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 682,735 698,535 0 8,750 8,750 17,500 681,035 97.49% ‐100.00% ‐96.99%
558000 TRAVEL ‐ EMPLOYEES 118,875 118,875 5,457 11,227 1,000 12,227 106,648 89.71% ‐95.41% ‐77.33%
561000 SUPPLIES 777,502 1,437,078 2,748 28,771 5,037 33,808 1,403,270 97.65% ‐99.81% ‐95.20%
Page 6 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
561100 SUPPLIES ‐ TECHNOLOGY RELATED 28,350 31,350 163 31,188 1,549 32,737 (1,387) ‐4.42% ‐99.48% 138.76%
561200 COMPUTER SOFTWARE 332,412 328,412 0 138,595 0 138,595 189,817 57.80% ‐100.00% 1.28%
561500 EXPENDABLE EQUIPMENT 47,900 51,900 0 140 7,575 7,715 44,185 85.13% ‐100.00% ‐99.35%
561600 EXPENDABLE COMPUTER EQUIPMENT 12,100 13,040 0 36,699 2,081 38,780 (25,740) ‐197.40% ‐100.00% 575.45%
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 280,941 280,941 632 479,410 15,205 494,615 (213,674) ‐76.06% ‐99.77% 309.55%
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 (1,386) 0 (1,386) 1,386 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 23,286,748 1,580,161 7,776,556 1,545,922 9,322,478 13,964,270 59.97% ‐93.21% ‐19.85%
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 1,796,561 9,047,445 0 9,047,445 15,800,626 63.59% ‐92.77% ‐12.61%
518600 CUSTODIAL PERSONNEL 27,030,338 27,030,338 2,227,384 12,420,011 0 12,420,011 14,610,327 54.05% ‐91.76% 10.28%
519000 OTHER MANAGEMENT PERSONNEL 4,821,883 4,821,883 387,769 2,084,860 0 2,084,860 2,737,024 56.76% ‐91.96% 3.77%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,176,336 11,176,336 391,561 1,753,984 0 1,753,984 9,422,352 84.31% ‐96.50% ‐62.34%
519900 OTHER SALARIES & COMPENSATION 4,992,530 5,038,290 256,413 1,079,196 14,681 1,093,877 3,944,413 78.29% ‐94.91% ‐48.59%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 19,875,150 19,875,150 885,583 4,258,584 0 4,258,584 15,616,566 78.57% ‐95.54% ‐48.58%
522000 FICA 0 0 75,753 393,464 0 393,464 (393,464) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,714,506 12,714,506 505,822 2,283,206 0 2,283,206 10,431,300 82.04% ‐96.02% ‐56.90%
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 0 181,224 895,097 0 895,097 (895,097) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,623,494 1,623,494 68,207 320,575 0 320,575 1,302,919 80.25% ‐95.80% ‐52.61%
530000 PURCHASED PROF/TECH SERVICES 2,817,450 3,146,874 177,886 690,724 839,181 1,529,905 1,616,969 51.38% ‐94.35% ‐47.32%
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 10,075,111 722,694 5,087,268 2,542,067 7,629,335 2,445,776 24.28% ‐92.83% 21.18%
541001 HAZMAT/ABATEMENT 2,000,000 2,000,000 3,030 79,868 97,350 177,218 1,822,782 91.14% ‐99.85% ‐90.42%
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 21,135,500 1,843,059 8,859,380 10,389,853 19,249,233 1,886,267 8.92% ‐91.28% 0.60%
543001 MAINTENANCE‐BUILDING‐REGION 1 500,000 500,000 0 34,896 6,907 41,803 458,197 91.64% ‐100.00% ‐83.25%
543002 MAINTENANCE‐BUILDING‐REGION 2 500,000 500,000 0 50,233 0 50,233 449,767 89.95% ‐100.00% ‐75.89%
543003 MAINTENANCE‐BUILDING‐REGION 3 500,000 500,000 23,820 189,083 0 189,083 310,917 62.18% ‐95.24% ‐9.24%
543004 MAINTENANCE‐BUILDING‐ REGION 4 500,000 500,000 19,678 59,650 118,034 177,683 322,317 64.46% ‐96.06% ‐71.37%
543005 MAINTENANCE‐BUILDING‐REGION 5 500,000 500,000 0 71,735 0 71,735 428,265 85.65% ‐100.00% ‐65.57%
543006 MAINTENANCE‐BUILDING‐REGION 6 500,000 500,000 19,898 67,252 0 67,252 432,748 86.55% ‐96.02% ‐67.72%
543007 MAINTENANCE‐BUILDING‐REGION 7 500,000 500,000 0 38,771 0 38,771 461,229 92.25% ‐100.00% ‐81.39%
543008 MAINT‐SYS(ENVIRONMENTAL & ROOF 2,500,000 2,500,000 0 22,900 477,100 500,000 2,000,000 80.00% ‐100.00% ‐97.80%
543009 MAINT‐SYS‐PARTS & MAJOR WORK 26,365,343 24,365,343 67,139 516,551 71,972 588,523 23,776,820 97.58% ‐99.72% ‐94.91%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 4,000,000 4,000,000 561,995 2,013,053 936,525 2,949,578 1,050,422 26.26% ‐85.95% 20.78%
543011 MAINT‐LAWN EQUIPMENT 2,500,000 2,500,000 0 0 0 0 2,500,000 100.00% ‐100.00% ‐100.00%
Page 7 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% 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
543012 MAINT‐FLEET TRUCKS 4,000,000 2,000,000 0 0 0 0 2,000,000 100.00% ‐100.00% ‐100.00%
543013 SUPT. DEFERRED MAINTENANCE 20,000,000 10,911,800 978,077 6,805,785 2,456,274 9,262,059 1,649,741 15.12% ‐91.04% 49.69%
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 14,625 14,625 38,495 53,120 130,327 71.04% ‐92.03% ‐80.87%
544200 RENTAL OF EQUIPMENT & VEHICLES 3,722,750 3,722,750 209,349 727,052 34,342 761,394 2,961,356 79.55% ‐94.38% ‐53.13%
544400 OTHER RENTALS 0 30,000 0 0 0 0 30,000 100.00% ‐100.00% ‐100.00%
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% 95.06%
553000 COMMUNICATION 172,293 172,293 84 627 816 1,443 170,850 99.16% ‐99.95% ‐99.13%
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 9,637 34,922 0 34,922 439,848 92.64% ‐97.97% ‐82.35%
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 4,012,470 243,576 1,288,017 644,646 1,932,664 2,079,807 51.83% ‐93.93% ‐22.96%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 474,930 474,930 0 1,164 0 1,164 473,766 99.75% ‐100.00% ‐99.41%
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 8,366,051 762,402 2,032,027 819,879 2,851,907 5,514,144 65.91% ‐90.89% ‐41.71%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 16,000 0 7,791 4,471 12,261 3,739 23.37% ‐100.00% 16.86%
562000 ENERGY / ELECTRICITY 22,500,500 22,500,500 1,630,452 9,923,001 10,271,999 20,195,000 2,305,500 10.25% ‐92.75% 5.84%
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 121,092 708,584 1,491,416 2,200,000 300,000 12.00% ‐95.16% ‐31.98%
562003 ENERGY‐REFUNDS/REBATES 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 9,000 9,000 0 0 0 0 9,000 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 0 88,200 0 351,566 100,934 452,500 (364,300) ‐413.04% ‐100.00% 856.64%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 208,490 0 270,421 35,309 305,730 (97,240) ‐46.64% ‐100.00% 211.29%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 9,616,738 5,610,913 16,589 3,353,270 328,860 3,682,130 1,928,783 34.38% ‐99.70% 43.43%
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 2,556,000 0 0 6,374 6,374 2,549,626 99.75% ‐100.00% ‐100.00%
581000 DUES AND FEES 193,185 203,185 5,392 16,874 41,656 58,530 144,655 71.19% ‐97.35% ‐80.07%
589000 OTHER EXPENDITURES 538,679 538,679 0 0 0 0 538,679 100.00% ‐100.00% ‐100.00%
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 261,530,763 258,028,878 14,206,751 81,340,204 31,785,541 113,125,745 144,903,133 56.16% ‐94.49% ‐24.34%
SCHOOL SAFETY AND SECURITY 518300 SAFETY AND SECURITY PERSONNEL 0 0 158,938 336,018 0 336,018 (336,018) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 7,170 15,020 0 15,020 (15,020) NA NA NA
522000 FICA 0 0 2,759 6,012 0 6,012 (6,012) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 31,272 65,478 0 65,478 (65,478) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 1,500 2,748 0 2,748 (2,748) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 834 1,693 0 1,693 (1,693) NA NA NA
SCHOOL SAFETY AND SECURITY Total 0 0 202,473 426,969 0 426,969 (426,969) 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 1,673,255 7,520,685 62,080 7,582,764 14,345,621 65.42% ‐92.37% ‐17.69%
518100 MAINT PERSONNEL‐TRANS MECHANIC 7,684,719 7,684,719 644,202 3,523,898 0 3,523,898 4,160,822 54.14% ‐91.62% 10.05%
519000 OTHER MANAGEMENT PERSONNEL 1,534,909 1,534,909 143,382 774,640 0 774,640 760,269 49.53% ‐90.66% 21.12%
519100 OTHER ADMINISTRATIVE PERSONNEL 139,939 139,939 15,132 91,050 0 91,050 48,889 34.94% ‐89.19% 56.15%
519900 OTHER SALARIES & COMPENSATION 2,627,948 2,627,948 1,340,807 3,830,496 0 3,830,496 (1,202,548) ‐45.76% ‐48.98% 249.82%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 14,481,875 14,481,875 577,504 1,943,104 0 1,943,104 12,538,772 86.58% ‐96.01% ‐67.80%
522000 FICA 0 0 64,562 250,765 0 250,765 (250,765) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 6,489,585 6,489,585 131,476 660,369 0 660,369 5,829,216 89.82% ‐97.97% ‐75.58%
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 0 136,420 422,023 0 422,023 (422,023) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 830,099 830,099 37,483 142,945 0 142,945 687,154 82.78% ‐95.48% ‐58.67%
Page 8 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% 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 1,593,000 1,593,000 4,171 64,684 54,279 118,963 1,474,037 92.53% ‐99.74% ‐90.25%
530010 PURCHASED SERVICES‐OTHER FEES 36,000 36,000 0 0 0 0 36,000 100.00% ‐100.00% ‐100.00%
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 25,000 25,000 0 0 0 0 25,000 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 2,766,000 2,941,000 0 (20,516) 0 (20,516) 2,961,516 100.70% ‐100.00% ‐101.67%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
551900 STUD TRANSP PURCHASED‐OTH SRCE 1,478,000 1,594,132 182,390 298,176 271,294 569,469 1,024,663 64.28% ‐88.56% ‐55.11%
553000 COMMUNICATION 315,600 315,600 176 1,266 34,765 36,031 279,569 88.58% ‐99.94% ‐99.04%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 81,350 88,250 11,952 20,827 0 20,827 67,423 76.40% ‐86.46% ‐43.36%
558000 TRAVEL ‐ EMPLOYEES 142,200 132,200 3,634 13,945 0 13,945 118,255 89.45% ‐97.25% ‐74.68%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 557,224 557,224 19,852 97,218 251,541 348,759 208,465 37.41% ‐96.44% ‐58.13%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 8,000 0 274 0 274 7,726 96.58% ‐100.00% ‐91.78%
561200 COMPUTER SOFTWARE 950,000 935,100 1,800 15,053 0 15,053 920,047 98.39% ‐99.81% ‐96.14%
561500 EXPENDABLE EQUIPMENT 6,557,122 6,607,122 797,175 3,374,243 2,651,719 6,025,962 581,160 8.80% ‐87.93% 22.57%
561600 EXPENDABLE COMPUTER EQUIPMENT 148,200 148,200 8,339 10,907 1,572 12,479 135,721 91.58% ‐94.37% ‐82.34%
562000 ENERGY / ELECTRICITY 10,000,500 10,000,500 810,783 2,330,618 3,379,676 5,710,294 4,290,206 42.90% ‐91.89% ‐44.07%
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 7,775,000 0 1,023,301 2,469,414 3,492,715 4,282,285 55.08% ‐100.00% ‐68.41%
573200 PURCHASE/LEASE ‐ BUSES 6,730,790 15,230,790 0 0 1,958,990 1,958,990 13,271,800 87.14% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 1,160,000 1,160,000 0 0 0 0 1,160,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 150,300 160,300 3,064 8,437 1,762 10,199 150,101 93.64% ‐98.09% ‐87.37%
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 95,740,171 106,481,303 6,607,558 26,398,406 11,137,092 37,535,498 68,945,806 64.75% ‐93.79% ‐40.50%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 1,616,119 6,186,739 0 6,186,739 (6,186,739) NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 1,100 20,700 0 20,700 (20,700) 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 1,801,433 149,464 765,076 0 765,076 1,036,357 57.53% ‐91.70% 1.93%
514300 RESEARCH PERSONNEL 0 0 11,008 57,038 0 57,038 (57,038) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 3,943,143 3,943,143 237,876 1,282,223 0 1,282,223 2,660,920 67.48% ‐93.97% ‐21.96%
519100 OTHER ADMINISTRATIVE PERSONNEL 13,769,027 13,586,428 1,321,354 6,697,959 0 6,697,959 6,888,469 50.70% ‐90.27% 18.32%
519900 OTHER SALARIES & COMPENSATION 1,342,165 1,342,165 27,859 91,144 0 91,144 1,251,021 93.21% ‐97.92% ‐83.70%
519910 EXTRA ACTIVITY SALARIES 0 20,000 0 540 0 540 19,460 97.30% ‐100.00% ‐93.52%
521000 STATE HEALTH INSURANCE 3,395,089 3,389,815 238,406 1,131,891 0 1,131,891 2,257,924 66.61% ‐92.97% ‐19.86%
522000 FICA 0 0 127,232 555,170 0 555,170 (555,170) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,091,630 4,083,342 352,303 1,688,610 0 1,688,610 2,394,732 58.65% ‐91.37% ‐0.75%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 4,183 20,915 0 20,915 (20,915) 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 25,656 125,550 0 125,550 396,875 75.97% ‐95.09% ‐42.32%
530000 PURCHASED PROF/TECH SERVICES 10,817,349 10,701,424 1,012,599 4,013,104 6,151,481 10,164,585 536,839 5.02% ‐90.54% ‐10.00%
530070 ADA‐PURCHASED PROF/TECH SERVIC 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 0 1,000 0 699 0 699 301 30.10% ‐100.00% 67.76%
543200 REPAIR & MAINT SERVICE‐TECH 0 286,126 232,148 249,141 21,436 270,578 15,548 5.43% ‐18.87% 108.98%
544100 RENTAL OF LAND OR BUILDINGS 15,000 15,000 0 0 338 338 14,663 97.75% ‐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 2,626,184 286,420 630,796 1,791,215 2,422,011 204,173 7.77% ‐89.09% ‐42.35%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 30,500 170,500 0 4,369 31,975 36,344 134,156 78.68% ‐100.00% ‐93.85%
558000 TRAVEL ‐ EMPLOYEES 324,139 350,639 3,566 52,626 0 52,626 298,013 84.99% ‐98.98% ‐63.98%
561000 SUPPLIES 611,637 602,416 32,179 102,197 102,452 204,649 397,767 66.03% ‐94.66% ‐59.29%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 49,500 49,500 3,909 6,039 161 6,200 43,300 87.48% ‐92.10% ‐70.72%
561200 COMPUTER SOFTWARE 0 0 0 317 0 317 (317) NA NA NA
561500 EXPENDABLE EQUIPMENT 149,250 149,250 0 14,889 2,763 17,653 131,597 88.17% ‐100.00% ‐76.06%
561570 ADA Expendable Equipment 0 10,000 0 0 1,697 1,697 8,303 83.03% ‐100.00% ‐100.00%
Page 9 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% 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
561600 EXPENDABLE COMPUTER EQUIPMENT 68,250 80,400 6,660 29,915 13,794 43,710 36,690 45.63% ‐91.72% ‐10.70%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 3,800 3,720 0 0 0 0 3,720 100.00% ‐100.00% ‐100.00%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 60,000 30,000 0 0 0 0 30,000 100.00% ‐100.00% ‐100.00%
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 71,700 70,200 175 10,489 0 10,489 59,711 85.06% ‐99.75% ‐64.14%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 43,721,315 44,040,110 5,690,214 23,738,137 8,117,314 31,855,450 12,184,660 27.67% ‐87.08% 29.36%
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% ‐72.68%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 712,279 712,279 173,323 672,148 0 672,148 40,131 5.63% ‐75.67% 126.48%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 14,500 14,500 7,848 28,230 0 28,230 (13,730) ‐94.69% ‐45.88% 367.26%
522000 FICA 0 0 8,724 33,802 0 33,802 (33,802) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 18,334 18,334 15,111 56,075 0 56,075 (37,741) ‐205.85% ‐17.58% 634.04%
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 1,555 0 1,555 (1,555) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 53,211 53,211 631 2,465 0 2,465 50,747 95.37% ‐98.81% ‐88.88%
530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 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 1,492,693 206,081 804,317 0 804,317 688,376 46.12% ‐86.19% 29.32%
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 81,594 291,327 0 291,327 (291,327) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 11,796 32,970 0 32,970 (32,970) NA NA NA
522000 FICA 0 0 1,199 4,317 0 4,317 (4,317) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 260 1,262 0 1,262 (1,262) 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 1,502,100 802,100 0 0 0 0 802,100 100.00% ‐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 1,502,100 802,100 94,848 329,876 0 329,876 472,224 58.87% ‐88.18% ‐1.30%
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 48,354,843 21,500,000 42,500,000 0 42,500,000 5,854,843 12.11% ‐55.54% 110.94%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
TRANSFERS & OTHER OUTLAYS Total 26,854,843 48,354,843 21,500,000 42,500,000 0 42,500,000 5,854,843 12.11% ‐55.54% 110.94%
DEBT SERVICE 583000 INTEREST 0 0 0 0 0 0 0 NA NA NA
Page 10 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% 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
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 1,656,267,782 143,913,794 581,917,639 68,169,383 650,087,023 1,006,180,759 60.75% ‐91.31% ‐15.68%
Page 11 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% 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 24,745 125,088 0 125,088 (125,088) NA NA NA
412150 CLUB DUES AND FEES 0 0 673,737 2,670,819 0 2,670,819 (2,670,819) NA NA NA
412200 DONATIONS 150,666 361,649 38,039 185,643 0 185,643 176,006 48.67% ‐89.48% 23.20%
412250 FUNDRAISING/MISC. SALES 0 0 128,698 530,998 0 530,998 (530,998) NA NA NA
412300 GATE RECEIPTS 0 0 1,905 47,481 0 47,481 (47,481) NA NA NA
413100 TUITION FROM INDIVIDUALS 0 0 264,063 1,362,805 0 1,362,805 (1,362,805) 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 1,333 13,155 0 13,155 (13,155) NA NA NA
417000 STUDENT ACTIVITIES‐CENTRALIZED 0 0 15,145 50,347 0 50,347 (50,347) NA NA NA
418000 COMMUNITY SERVICE ACTIVITIES 0 0 0 760 0 760 (760) NA NA NA
419100 RENTAL OF PROPERTY 0 0 0 691 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 0 587 26,417 0 26,417 (26,417) NA NA NA
419950 OTHER LOCAL REVENUES 65,000 8,035,526 418,665 1,646,177 0 1,646,177 6,389,349 79.51% ‐94.79% ‐50.83%
419951 10% ‐ OTHER LOCAL REVENUES 0 173,300 29,980 56,444 0 56,444 116,856 67.43% ‐82.70% ‐21.83%
LOCAL REVENUES Total 217,466 8,572,275 1,596,898 6,722,352 0 6,722,352 1,849,924 21.58% ‐81.37% 88.21%
INTEREST 415000 INVESTMENT INCOME 0 0 0 5,471 0 5,471 (5,471) NA NA NA
INTEREST Total 0 0 0 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 1,449,203 6,835,490 0 6,835,490 2,301,666 25.19% ‐84.14% 79.54%
436000 CAPITAL OUTLAY GRANTS 0 4,053,060 0 0 0 0 4,053,060 100.00% ‐100.00% ‐100.00%
438000 OTHER GRANTS FROM GEORGIA DOE 0 6,079,857 0 113,954 0 113,954 5,965,903 98.13% ‐100.00% ‐95.50%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 2,500 0 0 0 0 2,500 100.00% ‐100.00% ‐100.00%
STATE SOURCES Total 0 19,272,572 1,449,203 6,949,444 0 6,949,444 12,323,129 63.94% ‐92.48% ‐13.46%
FEDERAL SOURCES 443000 CAT GRANTS ‐ DIRECT FED GOVT 0 0 24,063 119,714 0 119,714 (119,714) NA NA NA
445200 OTH FED GRANTS THRU GA DOE 0 97,865,830 179,325 474,416 0 474,416 97,391,414 99.52% ‐99.82% ‐98.84%
445300 ALL OTHER FEDERAL GRANTS 0 504,271 88,308 709,728 0 709,728 (205,457) ‐40.74% ‐82.49% 237.78%
445350 CARES ACT‐ESSER 347,122,928 541,278,720 0 0 0 0 541,278,720 100.00% ‐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 347,152,928 640,453,004 291,696 1,303,858 0 1,303,858 639,149,146 99.80% ‐99.95% ‐99.51%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,424,000 4,676,221 53,664 1,110,388 0 1,110,388 3,565,833 76.25% ‐98.85% ‐43.01%
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 4,424,000 4,676,221 53,664 1,110,388 0 1,110,388 3,565,833 76.25% ‐98.85% ‐43.01%
TOTAL REVENUE 351,794,394 672,974,073 3,391,461 16,091,512 0 16,091,512 656,882,561 97.61% ‐99.50% ‐94.26%
INSTRUCTION 511000 TEACHERS 0 12,190,301 1,479,438 4,894,378 0 4,894,378 7,295,923 59.85% ‐87.86% ‐3.64%
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 780,158 17,500 881,551 0 881,551 (101,393) ‐13.00% ‐97.76% 171.19%
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 0 86,499 0 86,499 2,078,206 96.00% ‐100.00% ‐90.41%
511800 ART ‐ MUSIC ‐ PE 0 175,652 7,351 24,920 0 24,920 150,732 85.81% ‐95.81% ‐65.95%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 2,617,636 565,681 1,898,269 0 1,898,269 719,368 27.48% ‐78.39% 74.04%
514500 INTERPRETER 0 2,500 22,874 72,579 0 72,579 (70,079) ‐2803.15% 814.95% 6867.57%
516100 TECHNOLOGY SPECIALIST 0 1,000 16,092 49,040 0 49,040 (48,040) ‐4804.03% 1509.22% 11669.67%
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 27,582 0 27,582 (8,082) ‐41.45% ‐52.85% 239.47%
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 0 315,704 1,190,121 0 1,190,121 (1,190,121) NA NA NA
519900 OTHER SALARIES & COMPENSATION 21,510,000 73,217,603 230,241 978,187 0 978,187 72,239,417 98.66% ‐99.69% ‐96.79%
519910 EXTRA ACTIVITY SALARIES 0 3,179,213 0 42,913 10,330 53,242 3,125,971 98.33% ‐100.00% ‐96.76%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 3,969,497 496,934 1,482,416 0 1,482,416 2,487,081 62.65% ‐87.48% ‐10.37%
Page 12 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
522000 FICA 0 87,815 51,034 305,913 0 305,913 (218,097) ‐248.36% ‐41.88% 736.06%
523000 TEACHERS RETIREMENT SYSTEM 0 4,486,773 410,243 1,267,786 0 1,267,786 3,218,987 71.74% ‐90.86% ‐32.19%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 729 2,188 0 2,188 (2,188) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 142 1,161 0 1,161 (1,161) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 568,915 4,175,084 24,774 81,747 0 81,747 4,093,337 98.04% ‐99.41% ‐95.30%
530000 PURCHASED PROF/TECH SERVICES 32,558,661 3,748,151 20,608 926,737 203,496 1,130,233 2,617,918 69.85% ‐99.45% ‐40.66%
532100 CONTRACTED SERV‐TEACHERS 1,647,054 10,891,820 0 3,096,115 0 3,096,115 7,795,705 71.57% ‐100.00% ‐31.78%
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% 270.88%
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 4,344 16,040 159 16,199 (16,199) NA NA NA
544300 RENTAL OF COMPUTER EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 0 13,778 24,206 0 24,206 (24,206) NA NA NA
553000 COMMUNICATION 500,000 1,000,360 0 (655) 0 (655) 1,001,015 100.07% ‐100.00% ‐100.16%
553200 COMMUNICATION‐WEB SUBSCRPT/L 1,678,475 14,509,052 508,160 5,280,770 1,594,461 6,875,230 7,633,822 52.61% ‐96.50% ‐12.65%
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 97,419 16,862 16,891 0 16,891 80,529 82.66% ‐82.69% ‐58.39%
559500 OTHER PURCHASED SERVICES 0 0 27,472 87,573 2,398 89,972 (89,972) NA NA NA
561000 SUPPLIES 969,318 13,359,967 124,626 2,588,441 265,943 2,854,384 10,505,584 78.63% ‐99.07% ‐53.50%
561099 SURPLUS 0 4,825,106 0 115,000 0 115,000 4,710,106 97.62% ‐100.00% ‐94.28%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 112,144 870,455 600 265,584 19,406 284,990 585,465 67.26% ‐99.93% ‐26.77%
561200 COMPUTER SOFTWARE 438,760 491,755 875 125,123 9,099 134,222 357,532 72.71% ‐99.82% ‐38.93%
561500 EXPENDABLE EQUIPMENT 110,388 7,641,902 270,856 1,981,764 163,950 2,145,714 5,496,188 71.92% ‐96.46% ‐37.76%
561600 EXPENDABLE COMPUTER EQUIPMEN 123,188 41,683,640 39,330 5,747,591 66,361 5,813,951 35,869,689 86.05% ‐99.91% ‐66.91%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 4,707,421 0 10,000 0 10,000 4,697,421 99.79% ‐100.00% ‐99.49%
564100 TEXTBOOKS ‐ PRINTED 11,334,497 33,308,931 337 17,056,037 0 17,056,037 16,252,894 48.79% ‐100.00% 22.89%
564200 BOOKS (OTHER THAN TEXTBOOKS) 23,047 5,913,511 6,684 364,050 12,687 376,737 5,536,774 93.63% ‐99.89% ‐85.23%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 875,998 646 297,698 75,301 372,998 503,000 57.42% ‐99.93% ‐18.44%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 3,369,374 1,578 2,965,011 41,992 3,007,003 362,371 10.75% ‐99.95% 111.20%
581000 DUES AND FEES 85,434 37,925 198,968 1,122,078 54,644 1,176,722 (1,138,797) ‐3002.76% 424.63% 7000.82%
589000 OTHER EXPENDITURES 0 0 488,809 1,857,895 57,114 1,915,009 (1,915,009) NA NA NA
INSTRUCTION Total 72,727,101 254,918,983 5,372,461 57,246,746 2,577,340 59,824,086 195,094,898 76.53% ‐97.89% ‐46.10%
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 22,500 73,960 0 73,960 (72,000) ‐3673.47% 1047.96% 8956.33%
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 2,500 3,165 104,291 0 104,291 (101,791) ‐4071.63% 26.62% 9911.91%
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 7,049 20,924 0 20,924 11,576 35.62% ‐78.31% 54.51%
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 1,786,925 858,601 3,156,197 0 3,156,197 (1,369,271) ‐76.63% ‐51.95% 323.91%
517200 ELEMENTARY COUNSELOR 0 26,000 0 0 0 0 26,000 100.00% ‐100.00% ‐100.00%
517300 SECONDARY COUNSELOR 0 632,000 45,699 76,996 0 76,996 555,004 87.82% ‐92.77% ‐70.76%
517400 SCHOOL PSYCHOLOGIST 0 16,500 7,404 35,079 0 35,079 (18,579) ‐112.60% ‐55.13% 410.24%
517600 SCHOOL SOCIAL WORKER 0 102,500 12,631 44,511 0 44,511 57,989 56.57% ‐87.68% 4.22%
517700 FAMILY SERVICES/PARENT COORD 0 1,384,049 208,532 513,139 0 513,139 870,910 62.92% ‐84.93% ‐11.02%
517800 GRADUATION COACH 0 72,282 0 0 0 0 72,282 100.00% ‐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 24,526 105,952 0 105,952 (82,452) ‐350.86% 4.37% 982.06%
519100 OTHER ADMINISTRATIVE PERSONNE 0 4,435,961 162,796 1,319,510 0 1,319,510 3,116,452 70.25% ‐96.33% ‐28.61%
Page 13 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
519900 OTHER SALARIES & COMPENSATION 2,109,700 29,203,324 189,311 934,664 0 934,664 28,268,660 96.80% ‐99.35% ‐92.32%
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 4,854,652 286,508 1,010,139 0 1,010,139 3,844,513 79.19% ‐94.10% ‐50.06%
522000 FICA 0 76,283 21,873 98,068 0 98,068 (21,784) ‐28.56% ‐71.33% 208.54%
523000 TEACHERS RETIREMENT SYSTEM 0 5,037,888 296,552 1,139,144 0 1,139,144 3,898,744 77.39% ‐94.11% ‐45.73%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 1,705 2,558 0 2,558 (2,558) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 297 0 1,105 0 1,105 (808) ‐272.38% ‐100.00% 793.72%
529000 OTHER EMPLOYEE BENEFITS 55,650 1,259,699 18,705 71,075 0 71,075 1,188,624 94.36% ‐98.52% ‐86.46%
530000 PURCHASED PROF/TECH SERVICES 26,407,246 4,521,576 3,000 3,538,439 356,370 3,894,808 626,768 13.86% ‐99.93% 87.82%
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 0 100,244 0 3,384 6,609 9,993 90,251 90.03% ‐100.00% ‐91.90%
553200 COMMUNICATION‐WEB SUBSCRPT/L 5,777 1,708,954 0 969,280 7,407 976,687 732,267 42.85% ‐100.00% 36.12%
558000 TRAVEL ‐ EMPLOYEES 0 51,048 411 11,181 0 11,181 39,866 78.10% ‐99.20% ‐47.43%
559500 OTHER PURCHASED SERVICES 0 13,000 0 0 0 0 13,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 102,446 1,619,730 19,238 216,968 50,533 267,501 1,352,228 83.48% ‐98.81% ‐67.85%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 9,759 16,809 0 321 0 321 16,488 98.09% ‐100.00% ‐95.41%
561200 COMPUTER SOFTWARE 0 10,000 0 13,480 0 13,480 (3,480) ‐34.80% ‐100.00% 223.52%
561500 EXPENDABLE EQUIPMENT 25,006 660,942 8,661 126,011 82,498 208,509 452,433 68.45% ‐98.69% ‐54.24%
561600 EXPENDABLE COMPUTER EQUIPMEN 15,500 184,541 0 87,545 500 88,045 96,495 52.29% ‐100.00% 13.86%
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) 500 111,262 0 52,522 0 52,522 58,740 52.79% ‐100.00% 13.29%
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 29,966 1,960 5,030 1,000 6,030 23,936 79.88% ‐93.46% ‐59.71%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 28,736,584 58,135,751 2,200,827 13,741,492 504,916 14,246,409 43,889,343 75.49% ‐96.21% ‐43.27%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 11,570 180 1,740 0 1,740 9,830 84.96% ‐98.44% ‐63.91%
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 5,460 5,585 0 5,585 67,165 92.32% ‐92.49% ‐81.58%
514200 SALARY OF CLERICAL STAFF 0 54,121 6,225 33,503 0 33,503 20,618 38.10% ‐88.50% 48.57%
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 35,546 170,113 0 170,113 71,571 29.61% ‐85.29% 68.93%
519100 OTHER ADMINISTRATIVE PERSONNE 0 731,040 29,140 277,694 0 277,694 453,346 62.01% ‐96.01% ‐8.83%
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 10,699 60,680 0 60,680 34,358 36.15% ‐88.74% 53.24%
522000 FICA 0 8,702 234 6,372 0 6,372 2,329 26.77% ‐97.31% 75.75%
523000 TEACHERS RETIREMENT SYSTEM 1,877 171,557 10,616 80,988 0 80,988 90,569 52.79% ‐93.81% 13.30%
529000 OTHER EMPLOYEE BENEFITS 0 57,112 926 5,626 0 5,626 51,486 90.15% ‐98.38% ‐76.36%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 1,371,835 0 88,121 479,703 567,825 804,011 58.61% ‐100.00% ‐84.58%
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 1,499 12,291 277,465 289,756 1,328,615 82.10% ‐99.91% ‐98.18%
558000 TRAVEL ‐ EMPLOYEES 0 26,151 2,952 2,952 0 2,952 23,199 88.71% ‐88.71% ‐72.91%
559500 OTHER PURCHASED SERVICES 0 7,200 0 0 0 0 7,200 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES (21,041) 771,428 33,287 112,507 191,341 303,848 467,580 60.61% ‐95.68% ‐65.00%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 13,950 8,583 582 2,534 570 3,103 5,480 63.84% ‐93.22% ‐29.16%
Page 14 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% 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
561200 COMPUTER SOFTWARE 40,000 309,600 0 4,795 0 4,795 304,805 98.45% ‐100.00% ‐96.28%
561500 EXPENDABLE EQUIPMENT 0 413,204 3,528 101,531 21,442 122,973 290,231 70.24% ‐99.15% ‐41.03%
561600 EXPENDABLE COMPUTER EQUIPMEN 8,500 30,495 0 9,116 436 9,552 20,943 68.68% ‐100.00% ‐28.26%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 42,292 102 7,306 1,463 8,769 33,523 79.27% ‐99.76% ‐58.54%
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 6,560 8,770 1,675 10,445 28,234 73.00% ‐83.04% ‐45.58%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 26,155,378 7,214,313 147,538 992,224 974,096 1,966,319 5,247,993 72.74% ‐97.95% ‐66.99%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 34,370 2,980 4,780 0 4,780 29,590 86.09% ‐91.33% ‐66.62%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 86,465 540 540 0 540 85,925 99.38% ‐99.38% ‐98.50%
511600 PROF DEVELOPMENT STIPENDS 61,226 9,979,687 57,217 1,103,779 0 1,103,779 8,875,908 88.94% ‐99.43% ‐73.46%
516100 TECHNOLOGY SPECIALIST 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 598,675 8,860 22,346 2,000 24,346 574,329 95.93% ‐98.52% ‐91.04%
519100 OTHER ADMINISTRATIVE PERSONNE 0 17,470,873 1,179,818 5,007,383 0 5,007,383 12,463,490 71.34% ‐93.25% ‐31.21%
519900 OTHER SALARIES & COMPENSATION 1,890,000 3,092,029 207,202 901,704 0 901,704 2,190,325 70.84% ‐93.30% ‐30.01%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 3,386,661 301,941 1,363,853 0 1,363,853 2,022,807 59.73% ‐91.08% ‐3.35%
522000 FICA 0 104,142 19,136 99,370 0 99,370 4,772 4.58% ‐81.62% 129.00%
523000 TEACHERS RETIREMENT SYSTEM 0 3,177,968 287,240 1,148,024 0 1,148,024 2,029,944 63.88% ‐90.96% ‐13.30%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 0 2,173 0 2,173 (2,173) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 51,522 840,436 18,303 75,960 0 75,960 764,476 90.96% ‐97.82% ‐78.31%
530000 PURCHASED PROF/TECH SERVICES 26,118,743 4,281,086 4,000 642,661 123,675 766,336 3,514,750 82.10% ‐99.91% ‐63.97%
532100 CONTRACTED SERV‐TEACHERS 0 10,183 0 7,700 0 7,700 2,483 24.38% ‐100.00% 81.48%
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 2,173,119 0 42,078 0 42,078 2,131,041 98.06% ‐100.00% ‐95.35%
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 1,621,288 41,023 315,817 2,281 318,098 1,303,190 80.38% ‐97.47% ‐53.25%
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 1,667,783 4,793 115,242 19,936 135,178 1,532,605 91.89% ‐99.71% ‐83.42%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,000 0 0 0 0 5,000 100.00% ‐100.00% ‐100.00%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 3,288,108 33,121 39,585 0 39,585 3,248,523 98.80% ‐98.99% ‐97.11%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 303,129 0 0 0 0 303,129 100.00% ‐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 6,834,842 0 76,930 15,750 92,680 6,742,162 98.64% ‐100.00% ‐97.30%
581000 DUES AND FEES 376,398 1,586,031 32,313 220,149 1,074 221,223 1,364,808 86.05% ‐97.96% ‐66.69%
589000 OTHER EXPENDITURES 0 660 0 0 0 0 660 100.00% ‐100.00% ‐100.00%
INSTRUCTIONAL STAFF TRAINING Total 28,687,656 60,607,395 2,198,487 11,190,075 164,716 11,354,791 49,252,604 81.27% ‐96.37% ‐55.69%
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%
561000 SUPPLIES 0 250 0 0 148 148 102 40.94% ‐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% ‐40.80%
EDUCATIONAL MEDIA SERVICES Total 2,874,200 3,160,721 0 25,699 148 25,846 3,134,875 99.18% ‐100.00% ‐98.05%
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 19,139 0 19,139 (19,139) NA NA NA
514200 SALARY OF CLERICAL STAFF 0 23,967 3,852 56,850 0 56,850 (32,883) ‐137.20% ‐83.93% 469.28%
514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
Page 15 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
517600 SCHOOL SOCIAL WORKER 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 243,761 62,198 335,453 0 335,453 (91,692) ‐37.62% ‐74.48% 230.28%
519100 OTHER ADMINISTRATIVE PERSONNE 0 1,655,848 154,507 807,283 0 807,283 848,564 51.25% ‐90.67% 17.01%
519900 OTHER SALARIES & COMPENSATION 1,200,000 1,683,472 0 33,500 0 33,500 1,649,972 98.01% ‐100.00% ‐95.22%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 349,085 31,745 174,961 0 174,961 174,124 49.88% ‐90.91% 20.29%
522000 FICA 0 11,595 3,511 19,861 0 19,861 (8,266) ‐71.29% ‐69.72% 311.09%
523000 TEACHERS RETIREMENT SYSTEM 0 457,245 47,130 245,891 0 245,891 211,354 46.22% ‐89.69% 29.06%
529000 OTHER EMPLOYEE BENEFITS 31,800 193,285 12,872 51,060 0 51,060 142,225 73.58% ‐93.34% ‐36.60%
530000 PURCHASED PROF/TECH SERVICES (5,645,750) 875,976 32,328 123,758 18,348 142,106 733,871 83.78% ‐96.31% ‐66.09%
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% ‐99.58%
553200 COMMUNICATION‐WEB SUBSCRPT/L 0 55,000 0 0 49,021 49,021 5,979 10.87% ‐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 65,668 3,569 9,617 0 9,617 56,051 85.36% ‐94.57% ‐64.85%
561000 SUPPLIES 7,960 99,161 679 16,590 4,033 20,624 78,538 79.20% ‐99.32% ‐59.85%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,400 0 210 1,170 1,380 4,020 74.45% ‐100.00% ‐90.69%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 71,002 0 2,581 41 2,623 68,379 96.31% ‐100.00% ‐91.28%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 177,320 0 15,762 0 15,762 161,558 91.11% ‐100.00% ‐78.67%
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 32,921 439 8,834 0 8,834 24,087 73.17% ‐98.67% ‐35.60%
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
FEDERAL GRANT ADMINISTRATION Total (4,405,990) 6,018,206 356,658 1,921,367 72,614 1,993,981 4,024,225 66.87% ‐94.07% ‐23.38%
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 44,658 0 44,658 4,842 9.78% ‐83.17% 116.53%
519000 OTHER MANAGEMENT PERSONNEL 0 65,107 0 51,446 0 51,446 13,660 20.98% ‐100.00% 89.64%
519100 OTHER ADMINISTRATIVE PERSONNE 0 133,000 83,611 455,344 0 455,344 (322,344) ‐242.36% ‐37.13% 721.67%
519900 OTHER SALARIES & COMPENSATION 1,700,000 2,972,920 0 12,000 0 12,000 2,960,920 99.60% ‐100.00% ‐99.03%
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 13,515 84,045 0 84,045 (84,045) NA NA NA
522000 FICA 0 2,422 1,293 7,925 0 7,925 (5,503) ‐227.27% ‐46.62% 685.45%
523000 TEACHERS RETIREMENT SYSTEM 0 32,000 19,106 110,776 0 110,776 (78,776) ‐246.17% ‐40.29% 730.82%
529000 OTHER EMPLOYEE BENEFITS 45,050 118,751 1,176 7,137 0 7,137 111,614 93.99% ‐99.01% ‐85.58%
530000 PURCHASED PROF/TECH SERVICES 26,104,045 906,548 0 0 0 0 906,548 100.00% ‐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 87,056 503 68,279 5,434 73,712 13,343 15.33% ‐99.42% 88.23%
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 52,539,395 0 0 0 0 52,539,395 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 51,356,965 56,922,440 127,534 841,610 6,988 848,597 56,073,843 98.51% ‐99.78% ‐96.45%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 466 0 466 (466) NA NA NA
513000 PRINCIPAL 0 49,000 10,737 42,946 0 42,946 6,054 12.36% ‐78.09% 110.35%
513100 ASSISTANT PRINCIPAL 0 86,500 0 0 0 0 86,500 100.00% ‐100.00% ‐100.00%
514200 SALARY OF CLERICAL STAFF 0 233,079 14,800 75,902 0 75,902 157,177 67.44% ‐93.65% ‐21.84%
Page 16 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% 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
514800 ACCOUNTANT 0 1,000 15,323 78,617 0 78,617 (77,617) ‐7761.67% 1432.33% 18768.01%
519000 OTHER MANAGEMENT PERSONNEL 0 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 1,500,000 8,032,948 0 6,000 0 6,000 8,026,948 99.93% ‐100.00% ‐99.82%
521000 STATE HEALTH INSURANCE 0 52,980 9,733 44,718 0 44,718 8,262 15.59% ‐81.63% 102.57%
522000 FICA 0 5,068 563 2,858 0 2,858 2,210 43.60% ‐88.90% 35.35%
523000 TEACHERS RETIREMENT SYSTEM 0 53,665 8,491 38,859 0 38,859 14,806 27.59% ‐84.18% 73.79%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 859 3,436 0 3,436 (3,436) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 39,750 215,150 885 4,398 0 4,398 210,752 97.96% ‐99.59% ‐95.09%
530000 PURCHASED PROF/TECH SERVICES 26,218,884 1,137,189 0 496,635 0 496,635 640,554 56.33% ‐100.00% 4.81%
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 9,874,079 61,390 794,997 0 794,997 9,079,082 91.95% ‐99.38% ‐80.68%
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 51,106 0 51,106 (36,106) ‐240.71% ‐14.49% 717.70%
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 9,560 0 9,560 (9,560) NA NA NA
522000 FICA 0 1,842 172 680 0 680 1,161 63.05% ‐90.65% ‐11.33%
523000 TEACHERS RETIREMENT SYSTEM 0 0 2,665 9,780 0 9,780 (9,780) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 4,028 59 236 0 236 3,792 94.14% ‐98.55% ‐85.93%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 228,126 0 142,125 0 142,125 86,001 37.70% ‐100.00% 49.52%
558000 TRAVEL ‐ EMPLOYEES 0 6,955 0 0 0 0 6,955 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 7,000 21,440 0 1,891 866 2,757 18,682 87.14% ‐100.00% ‐78.83%
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 18,112 215,379 14,916 230,295 636,382 73.43% ‐97.91% ‐40.36%
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 0 148,700 976 3,726 0 3,726 144,974 97.49% ‐99.34% ‐93.99%
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 0 375 375 0 375 (375) NA NA NA
522000 FICA 0 16,653 13 52 0 52 16,601 99.69% ‐99.92% ‐99.25%
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 64,766 464,478 2 31 0 31 464,447 99.99% ‐100.00% ‐99.98%
530000 PURCHASED PROF/TECH SERVICES 27,416,683 7,179,688 0 1,416,528 0 1,416,528 5,763,160 80.27% ‐100.00% ‐52.65%
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% ‐73.55%
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%
Page 17 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
561000 SUPPLIES 26,830,579 29,660,225 2,734 6,846 3,874 10,720 29,649,505 99.96% ‐99.99% ‐99.94%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 75 0 0 0 0 75 100.00% ‐100.00% ‐100.00%
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 1,759 0 0 0 0 1,759 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 37,023 58,623 0 37,023 21,600 58,623 0 0.00% ‐100.00% 51.57%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 5,000 458,994 42,863 42,863 0 42,863 416,131 90.66% ‐90.66% ‐77.59%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 3,777,621 1,503,445 0 1,503,445 0 1,503,445 0 0.00% ‐100.00% 140.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH (55,995) 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 0 0 0 0 0 0 0 NA NA NA
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 75,326,490 64,892,208 46,962 3,013,213 25,474 3,038,687 61,853,521 95.32% ‐99.93% ‐88.86%
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 1,412,805 0 460,958 95 461,052 951,753 67.37% ‐100.00% ‐21.69%
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 0 413 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 0 14,760 0 14,760 64,044 81.27% ‐100.00% ‐55.05%
561000 SUPPLIES 0 0 0 18,422 0 18,422 (18,422) NA NA NA
561500 EXPENDABLE EQUIPMENT 0 0 0 71,780 0 71,780 (71,780) NA NA NA
562000 ENERGY / ELECTRICITY 0 712,576 0 345,157 57 345,214 367,362 51.55% ‐100.00% 16.25%
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 4,053,060 0 0 0 0 4,053,060 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 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 30,834,777 0 911,489 152 911,640 29,923,136 97.04% ‐100.00% ‐92.91%
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 79,902 0 0 0 0 79,902 100.00% ‐100.00% ‐100.00%
519100 OTHER ADMINISTRATIVE PERSONNE 0 956,190 6,118 429,355 0 429,355 526,835 55.10% ‐99.36% 7.77%
519900 OTHER SALARIES & COMPENSATION 42,239,799 2,092,560 0 2,500 0 2,500 2,090,060 99.88% ‐100.00% ‐99.71%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 155,980 0 60,204 0 60,204 95,776 61.40% ‐100.00% ‐7.37%
522000 FICA 0 15,583 88 6,041 0 6,041 9,542 61.23% ‐99.44% ‐6.96%
523000 TEACHERS RETIREMENT SYSTEM 0 199,944 1,271 85,022 0 85,022 114,922 57.48% ‐99.36% 2.06%
529000 OTHER EMPLOYEE BENEFITS 0 69,546 170 5,634 0 5,634 63,912 91.90% ‐99.76% ‐80.56%
530000 PURCHASED PROF/TECH SERVICES 26,205,600 3,519,850 27,433 137,417 0 137,417 3,382,434 96.10% ‐99.22% ‐90.63%
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 0 20,000 0 0 0 0 20,000 100.00% ‐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 80,000 343 1,581 0 1,581 78,419 98.02% ‐99.57% ‐95.26%
561000 SUPPLIES 6,501 130,545 3,545 22,363 5,363 27,726 102,819 78.76% ‐97.28% ‐58.89%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 7,100 0 509 510 1,019 6,081 85.65% ‐100.00% ‐82.79%
561500 EXPENDABLE EQUIPMENT 45,000 89,798 0 3,403 5,380 8,783 81,015 90.22% ‐100.00% ‐90.91%
Page 18 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
561600 EXPENDABLE COMPUTER EQUIPMEN 0 131,970 0 0 0 0 131,970 100.00% ‐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%
581000 DUES AND FEES 0 24,990 0 0 0 0 24,990 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 80,181,515 7,756,276 38,968 754,029 11,253 765,282 6,990,994 90.13% ‐99.50% ‐76.67%
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 18,403 101,126 0 101,126 290,666 74.19% ‐95.30% ‐38.05%
521000 STATE HEALTH INSURANCE 0 0 1,739 8,955 0 8,955 (8,955) NA NA NA
522000 FICA 0 80 933 4,808 0 4,808 (4,728) ‐5928.64% 1070.16% 14368.73%
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 18,013 35 215 0 215 17,798 98.81% ‐99.80% ‐97.14%
530000 PURCHASED PROF/TECH SERVICES 0 0 0 249 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 0 441 621 522 1,143 (1,143) 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 2,131 162,761 1,213 163,973 (144,072) ‐723.93% ‐89.29% 1862.82%
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 23,682 278,734 1,734 280,468 149,319 34.74% ‐94.49% 55.65%
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 0 44,292 0 44,292 216,107 82.99% ‐100.00% ‐59.18%
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 0 44,292 0 44,292 23,059,711 99.81% ‐100.00% ‐99.54%
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% 118.40%
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 1,990,918 101,521 169,637 372,797 542,434 1,448,484 72.75% ‐94.90% ‐79.55%
530056 PURCHASED SERVICES‐TEMPORARY 0 0 0 0 0 0 0 NA NA NA
530100 CONTRACTED SECURITY‐ATHLETICS 30,000 30,000 0 5,608 0 5,608 24,392 81.31% ‐100.00% ‐55.13%
Page 19 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% 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
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 7,366 10,720 5,761 16,481 23,519 58.80% ‐81.58% ‐35.68%
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 1,293 7,864 0 7,864 12,136 60.68% ‐93.54% ‐5.63%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 50,000 50,000 0 2,966 0 2,966 47,034 94.07% ‐100.00% ‐85.76%
558200 PLAYOFF PAYOUT 50,000 50,000 111 14,200 30,657 44,857 5,143 10.29% ‐99.78% ‐31.84%
561000 SUPPLIES 126,082 126,082 14,917 30,984 48,873 79,857 46,225 36.66% ‐88.17% ‐41.02%
561001 FIRST AID SUPPLIES‐ATHLETICS 70,000 70,000 3,011 4,496 11,451 15,947 54,053 77.22% ‐95.70% ‐84.58%
561510 ATHLETICS UNIFORMS 900,000 900,000 13,060 691,802 68,848 760,650 139,350 15.48% ‐98.55% 84.48%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 900,000 900,000 26,380 231,260 167,858 399,118 500,882 55.65% ‐97.07% ‐38.33%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 70,000 70,000 9,795 32,065 0 32,065 37,935 54.19% ‐86.01% 9.94%
581300 ATHLETICS‐HOTEL 52,000 52,000 0 0 0 0 52,000 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 721 2,566 0 2,566 (2,566) NA NA NA
ENTERPRISE OPERATIONS Total 4,354,000 4,354,500 178,174 1,204,631 706,245 1,910,876 2,443,624 56.12% ‐95.91% ‐33.61%
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 0 41,080 0 41,080 686 1.64% ‐100.00% 136.06%
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% ‐39.69%
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 0 20,012,107 43,980 20,056,087 69,746,969 77.67% ‐100.00% ‐46.52%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 0 633,100 29,980 57,079 0 57,079 576,021 90.98% ‐95.26% ‐78.36%
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 29,980 57,079 0 57,079 576,021 90.98% ‐95.26% ‐78.36%
TOTAL EXPENDITURES 659,838,688 679,526,272 10,800,772 113,245,162 5,104,571 118,349,733 561,176,538 82.58% ‐98.41% ‐60.00%
Page 20 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% 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 21 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
LOCAL REVENUES 411300 SPLOST ‐ TAX 429,000,000 429,000,000 0 38,561,727 0 38,561,727 390,438,273 91.01% ‐100.00% ‐78.43%
412200 DONATIONS 0 0 0 0 0 0 0 NA NA NA
419950 OTHER LOCAL REVENUES 0 0 10,891 10,891 0 10,891 (10,891) NA NA NA
LOCAL REVENUES Total 429,000,000 429,000,000 10,891 38,572,618 0 38,572,618 390,427,382 91.01% ‐100.00% ‐78.42%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 0 10,425,221 0 10,425,221 (7,625,221) ‐272.33% ‐100.00% 793.59%
INTEREST Total 2,800,000 2,800,000 0 10,425,221 0 10,425,221 (7,625,221) ‐272.33% ‐100.00% 793.59%
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 21,500,000 21,500,000 41,500,000 0 41,500,000 (20,000,000) ‐93.02% 0.00% 363.26%
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 21,500,000 21,500,000 41,500,000 0 41,500,000 (20,000,000) ‐93.02% 0.00% 363.26%
TOTAL REVENUE 431,800,000 453,300,000 21,510,891 90,497,839 0 90,497,839 362,802,161 80.04% ‐95.25% ‐52.09%
INSTRUCTION 561500 EXPENDABLE EQUIPMENT 0 (960,000) 25,379 344,985 52,556 397,541 (1,357,541) 141.41% ‐102.64% ‐186.25%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 9,920,000 221,032 961,762 1,207,335 2,169,097 7,750,903 78.13% ‐97.77% ‐76.73%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 5,495 51,848 0 51,848 908,152 94.60% ‐99.43% ‐87.04%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 0 9,920,000 251,906 1,358,596 1,259,891 2,618,486 7,301,514 73.60% ‐97.46% ‐67.13%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 530000 PURCHASED PROF/TECH SERVICES 0 63,250,767 733,692 3,190,518 24,151,794 27,342,312 35,908,455 56.77% ‐98.84% ‐87.89%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 12,290,329 0 14,977 10,887,896 10,902,872 1,387,457 11.29% ‐100.00% ‐99.71%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 1,000,000 32,529 32,529 446,425 478,954 521,046 52.10% ‐96.75% ‐92.19%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 0 76,541,096 766,221 3,238,023 35,486,115 38,724,139 37,816,958 49.41% ‐99.00% ‐89.85%
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 19,666 0 19,666 (19,666) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 10,000,000 7,000,000 47,927 244,839 0 244,839 6,755,161 96.50% ‐99.32% ‐91.61%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 1,000,000 6,573 31,070 0 31,070 968,930 96.89% ‐99.34% ‐92.54%
522000 FICA 0 0 706 3,636 0 3,636 (3,636) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 1,000,000 10,693 51,961 0 51,961 948,039 94.80% ‐98.93% ‐87.53%
529000 OTHER EMPLOYEE BENEFITS 0 1,000,000 705 3,323 0 3,323 996,677 99.67% ‐99.93% ‐99.20%
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 70,137 354,494 32,075 386,570 10,607,344 96.48% ‐99.36% ‐92.26%
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 18,000,000 269,375 1,080,798 8,959,053 10,039,851 7,960,149 44.22% ‐98.50% ‐85.59%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 269,375 1,080,798 8,959,053 10,039,851 7,960,149 44.22% ‐98.50% ‐85.59%
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 53,195 149,589 0 149,589 4,763,373 96.96% ‐98.92% ‐92.69%
521000 STATE HEALTH INSURANCE 467,208 467,208 4,530 12,645 0 12,645 454,563 97.29% ‐99.03% ‐93.50%
522000 FICA 0 0 732 2,050 0 2,050 (2,050) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 11,054 29,625 0 29,625 713,850 96.02% ‐98.51% ‐90.44%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 1,004 2,436 0 2,436 97,241 97.56% ‐98.99% ‐94.14%
Page 22 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% 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) 96,000 96,000 0 96,000 (2,414,405) 104.14% ‐104.14% ‐109.94%
530001 ARCHITECT/ENGINEER 8,318,082 41,453,903 785,429 3,633,139 6,460,778 10,093,917 31,359,986 75.65% ‐98.11% ‐78.97%
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 694,936,550 872,507,616 22,858,170 81,928,356 288,000,971 369,929,327 502,578,289 57.60% ‐97.38% ‐77.46%
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% ‐52.93%
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 23,810,113 86,103,440 294,468,837 380,572,278 570,667,161 59.99% ‐97.50% ‐78.28%
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 ############ 25,167,751 92,135,351 340,205,972 432,341,323 733,034,162 62.90% ‐97.84% ‐81.03%
Page 23 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% 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 60,489 0 60,489 (60,489) 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 0 242 0 242 69,016,982 100.00% ‐100.00% ‐100.00%
416210 SUPPL SALES ‐ BRKF‐LUNCH PROG 0 0 0 70,762 0 70,762 (70,762) 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 0 768,991 0 768,991 (211,945) ‐38.05% ‐100.00% 231.32%
LOCAL REVENUES Total 69,574,270 69,574,270 0 913,686 0 913,686 68,660,584 98.69% ‐100.00% ‐96.85%
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 0 135,317 645,727 0 645,727 (645,727) NA NA NA
STATE SOURCES Total 0 0 135,317 645,727 0 645,727 (645,727) NA NA NA
FEDERAL SOURCES 445100 CHILD NUTR PROG SERVICE GRANTS 2,230,800 2,230,800 0 13,434,303 0 13,434,303 (11,203,503) ‐502.22% ‐100.00% 1345.33%
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 4,746,509 0 4,746,509 (414,169) ‐9.56% ‐100.00% 162.94%
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 0 133,953 0 133,953 376,047 73.73% ‐100.00% ‐36.96%
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 1,028,633 0 1,028,633 8,703,417 89.43% ‐100.00% ‐74.63%
FEDERAL SOURCES Total 11,794,465 16,805,190 0 19,343,397 0 19,343,397 (2,538,207) ‐15.10% ‐100.00% 176.25%
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 86,379,460 135,317 20,902,810 0 20,902,810 65,476,650 75.80% ‐99.84% ‐41.92%
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 33,738 0 33,738 64,272 65.58% ‐95.21% ‐17.38%
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 1,554,160 6,566,083 0 6,566,083 20,173,202 75.44% ‐94.19% ‐41.07%
519000 OTHER MANAGEMENT PERSONNEL 1,187,520 1,187,520 162,683 840,655 0 840,655 346,865 29.21% ‐86.30% 69.90%
Page 24 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
1 5
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 32,000 0 31,800 0 31,800 200 0.63% ‐100.00% 138.50%
521000 STATE HEALTH INSURANCE 9,845,500 9,845,500 418,972 1,326,096 0 1,326,096 8,519,404 86.53% ‐95.74% ‐67.67%
522000 FICA 0 0 25,266 110,142 0 110,142 (110,142) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,726,035 3,726,035 140,632 510,749 0 510,749 3,215,286 86.29% ‐96.23% ‐67.10%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 0 106,253 0 106,253 (106,253) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 83,108 294,648 0 294,648 (294,648) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 475,168 475,168 24,487 93,489 0 93,489 381,679 80.33% ‐94.85% ‐52.78%
530000 PURCHASED PROF/TECH SERVICES 412,126 412,126 0 0 0 0 412,126 100.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 330,000 330,000 0 0 0 0 330,000 100.00% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 118,977 118,977 0 119,480 0 119,480 (503) ‐0.42% ‐100.00% 141.02%
544100 RENTAL OF LAND OR BUILDINGS 330,000 330,000 66,810 118,949 134,550 253,500 76,500 23.18% ‐79.75% ‐13.49%
544200 RENTAL OF EQUIPMENT & VEHICLES 60,500 60,500 0 11,967 25,000 36,967 23,533 38.90% ‐100.00% ‐52.53%
558000 TRAVEL ‐ EMPLOYEES 165,000 165,000 1,172 7,319 0 7,319 157,681 95.56% ‐99.29% ‐89.35%
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 3,855,717 33,210 411,790 135,480 547,270 3,308,447 85.81% ‐99.14% ‐74.37%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 10,000 0 0 0 0 10,000 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 363,575 363,575 12,666 17,750 2,402 20,152 343,423 94.46% ‐96.52% ‐88.28%
561600 EXPENDABLE COMPUTER EQUIPMEN 350,000 350,000 0 0 13,140 13,140 336,860 96.25% ‐100.00% ‐100.00%
563000 PURCHASED FOOD 28,823,148 28,823,148 3,346,106 10,203,897 6,039,705 16,243,602 12,579,546 43.64% ‐88.39% ‐15.04%
563500 FOOD ACQUISITIONS ‐ USDA 5,091,625 10,102,350 0 1,283,971 68,891 1,352,863 8,749,488 86.61% ‐100.00% ‐69.50%
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 1,016,216 1,112,031 11,855 1,123,886 376,114 25.07% ‐32.25% 77.93%
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 6,890,184 23,200,808 6,689,964 29,890,772 59,669,847 66.63% ‐92.31% ‐37.83%
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 6,890,184 23,200,808 6,689,964 29,890,772 59,669,847 66.63% ‐92.31% ‐37.83%
Page 25 of 25