DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% 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 54,644,914 863,248,854 0 863,248,854 56,419,544 6.13% ‐94.06% 87.73%
411210 OTHER SALES TAXES 6,500,000 6,500,000 103,302 1,418,652 0 1,418,652 5,081,348 78.17% ‐98.41% ‐56.35%
411900 OTHER TAXES 3,000,000 3,000,000 277,095 1,239,972 0 1,239,972 1,760,028 58.67% ‐90.76% ‐17.34%
411910 TITLE AD VALOREM TAX (TAVT) 33,600,000 33,600,000 2,630,914 14,675,159 0 14,675,159 18,924,841 56.32% ‐92.17% ‐12.65%
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 15,893 836,421 0 836,421 (61,421) ‐7.93% ‐97.95% 115.85%
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 1,730,000 110,831 850,868 0 850,868 879,132 50.82% ‐93.59% ‐1.63%
419951 10% ‐ OTHER LOCAL REVENUES 0 0 0 0 0 0 0 NA NA NA
419955 REVENUE CLEARING ACCT 0 0 700 1,707 0 1,707 (1,707) NA NA NA
LOCAL REVENUES Total 970,273,398 970,273,398 57,783,648 882,271,632 0 882,271,632 88,001,766 9.07% ‐94.04% 81.86%
INTEREST 415000 INVESTMENT INCOME 15,000,000 15,000,000 2,803,665 11,207,934 0 11,207,934 3,792,066 25.28% ‐81.31% 49.44%
INTEREST Total 15,000,000 15,000,000 2,803,665 11,207,934 0 11,207,934 3,792,066 25.28% ‐81.31% 49.44%
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 669,730,614 669,730,614 63,464,722 289,065,352 0 289,065,352 380,665,262 56.84% ‐90.52% ‐13.68%
431220 QBE ALLOTMENT (OPER COSTS) 39,838,074 39,838,074 3,317,963 19,925,400 0 19,925,400 19,912,674 49.98% ‐91.67% 0.03%
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 1,496,670 8,537,552 0 8,537,552 9,414,245 52.44% ‐91.66% ‐4.88%
431400 QBE CONTRA ACCOUNT (DEBIT) (183,008,042) (183,008,042) (15,250,638) (91,504,214) 0 (91,504,214) (91,503,828) 50.00% ‐91.67% 0.00%
438000 OTHER GRANTS FROM GEORGIA DOE 13,212,300 13,709,859 0 3,803,622 0 3,803,622 9,906,237 72.26% ‐100.00% ‐44.51%
439120 ON BEHALF PAYMENTS ‐ TRS 188,000 188,000 0 0 0 0 188,000 100.00% ‐100.00% ‐100.00%
439130 ON BEHALF PAYMENTS ‐ PSERS 1,917,413 1,917,413 0 0 0 0 1,917,413 100.00% ‐100.00% ‐100.00%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES Total 559,830,156 560,327,715 53,028,717 229,827,712 0 229,827,712 330,500,003 58.98% ‐90.54% ‐17.97%
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 0 109,545 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 0 109,545 0 109,545 (109,545) NA NA NA
TOTAL REVENUE 1,545,103,554 1,552,676,113 113,616,030 1,123,416,824 0 1,123,416,824 429,259,289 27.65% ‐12.19% 44.71%
INSTRUCTION 511000 TEACHERS 447,376,792 446,819,357 46,404,213 193,486,490 0 193,486,490 253,332,867 56.70% ‐89.61% ‐13.39%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 1,885,000 1,978,000 229,027 678,103 0 678,103 1,299,897 65.72% ‐88.42% ‐31.44%
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 5,521 61,420 0 61,420 39,580 39.19% ‐94.53% 21.62%
511700 EXTENDED YEAR 0 15,911 0 1,868 0 1,868 14,043 88.26% ‐100.00% ‐76.53%
511800 ART ‐ MUSIC ‐ PE 44,328,950 44,315,404 3,216,391 13,370,575 0 13,370,575 30,944,830 69.83% ‐92.74% ‐39.66%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 25,017,303 25,009,640 2,337,136 11,248,157 0 11,248,157 13,761,484 55.02% ‐90.66% ‐10.05%
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 24,483 106,858 0 106,858 (106,858) 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 9,558,768 584,303 2,567,218 0 2,567,218 6,991,549 73.14% ‐93.89% ‐46.29%
517200 ELEMENTARY COUNSELOR 0 0 54,096 199,874 0 199,874 (199,874) NA NA NA
517300 SECONDARY COUNSELOR 0 0 31,149 121,176 0 121,176 (121,176) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNEL 7,354,915 7,339,915 0 0 0 0 7,339,915 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION (12,107,184) (12,029,684) 9,635 34,321 0 34,321 (12,064,006) 100.29% ‐100.08% ‐100.57%
Page 1 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
519910 EXTRA ACTIVITY SALARIES 101,793 101,793 394 6,039 0 6,039 95,754 94.07% ‐99.61% ‐88.14%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 114,666,435 114,632,156 13,032,235 47,202,807 0 47,202,807 67,429,350 58.82% ‐88.63% ‐17.64%
522000 FICA 0 0 867,118 3,833,020 0 3,833,020 (3,833,020) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 109,111,522 109,176,598 11,544,561 46,916,177 0 46,916,177 62,260,421 57.03% ‐89.43% ‐14.05%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 4,479 17,881 0 17,881 (17,881) NA NA NA
525000 UNEMPLOYMENT COMPENSATION 0 0 4,556 4,556 0 4,556 (4,556) NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 8,500,000 8,500,000 (1,769) 3,129,517 0 3,129,517 5,370,483 63.18% ‐100.02% ‐26.36%
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 3,207 14,786 0 14,786 (14,786) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 19,675,371 19,598,743 380,449 2,073,006 0 2,073,006 17,525,737 89.42% ‐98.06% ‐78.85%
530000 PURCHASED PROF/TECH SERVICES 4,223,439 5,364,164 195,578 661,795 1,155,395 1,817,190 3,546,975 66.12% ‐96.35% ‐75.33%
530010 PURCHASED SERVICES‐OTHER FEES 1,530,558 1,567,058 8,602 1,421,735 72,632 1,494,367 72,691 4.64% ‐99.45% 81.45%
530070 ADA‐PURCHASED PROF/TECH SERVIC 0 17,000 3,000 5,318 0 5,318 11,682 68.72% ‐82.35% ‐37.44%
532100 CONTRACTED SERV‐TEACHERS 0 0 0 0 0 0 0 NA NA NA
541000 WATER‐SEWER & CLEANING SERVIC 0 7,000 0 0 4,270 4,270 2,730 39.00% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 1,097,700 1,100,270 131,000 1,997,354 542,526 2,539,880 (1,439,610) ‐130.84% ‐88.09% 263.07%
544100 RENTAL OF LAND OR BUILDINGS 36,200 125,200 0 79,917 1,900 81,817 43,383 34.65% ‐100.00% 27.66%
544200 RENTAL OF EQUIPMENT & VEHICLES 85,863 85,863 0 828 0 828 85,035 99.04% ‐100.00% ‐98.07%
544400 OTHER RENTALS 0 6,000 0 4,871 0 4,871 1,129 18.82% ‐100.00% 62.36%
553000 COMMUNICATION 43,850 16,364 0 271 0 271 16,093 98.34% ‐100.00% ‐96.68%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,530,380 2,626,023 130,001 1,293,060 162,845 1,455,905 1,170,117 44.56% ‐95.05% ‐1.52%
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 823,050 948,847 30,224 189,575 0 189,575 759,272 80.02% ‐96.81% ‐60.04%
559300 PAYMENTS FOR PASS THRU FUNDS 1,399,654 985,551 73,387 522,505 0 522,505 463,046 46.98% ‐92.55% 6.03%
559400 PAYMENTS TO CHARTER SCHOOLS 62,568,382 62,568,382 5,774,083 34,575,327 0 34,575,327 27,993,055 44.74% ‐90.77% 10.52%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 2,700,569 7,437,517 200,881 1,636,868 653,321 2,290,189 5,147,328 69.21% ‐97.30% ‐55.98%
561070 ADA Supplies 22,500 (4,500) 0 1,696 379 2,075 (6,575) 146.11% ‐100.00% ‐175.39%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 140,962 338,876 3,012 80,802 33,239 114,041 224,834 66.35% ‐99.11% ‐52.31%
561200 COMPUTER SOFTWARE 7,869,442 8,135,324 938 5,479,842 1,511,094 6,990,936 1,144,388 14.07% ‐99.99% 34.72%
561500 EXPENDABLE EQUIPMENT 661,268 2,652,366 85,466 662,757 321,792 984,549 1,667,817 62.88% ‐96.78% ‐50.03%
561570 ADA Expendable Equipment 0 0 0 0 0 0 0 NA NA NA
561600 EXPENDABLE COMPUTER EQUIPMENT 745,400 1,050,492 35,791 161,281 63,037 224,318 826,174 78.65% ‐96.59% ‐69.29%
561670 ADA Expendable Computer Equip 0 0 0 0 0 0 0 NA NA NA
564000 DIGITAL/ELECTRONIC TEXTBOOKS 713,172 1,349,361 4,989 194,975 824,069 1,019,044 330,317 24.48% ‐99.63% ‐71.10%
564100 TEXTBOOKS ‐ PRINTED 5,486,524 6,413,964 2,294,890 5,905,699 414,836 6,320,535 93,430 1.46% ‐64.22% 84.15%
564200 BOOKS (OTHER THAN TEXTBOOKS) 55,650 101,800 5,543 34,719 11,219 45,937 55,863 54.88% ‐94.55% ‐31.79%
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 7,229 331,229 129,606 460,835 1,187,614 72.04% ‐99.56% ‐59.81%
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 809,712 966,363 187,118 349,119 93,200 442,320 524,043 54.23% ‐80.64% ‐27.75%
589000 OTHER EXPENDITURES 1,064,370 1,064,370 0 0 0 0 1,064,370 100.00% ‐100.00% ‐100.00%
INSTRUCTION Total 881,281,747 891,600,041 87,902,919 380,665,393 5,995,359 386,660,752 504,939,289 56.63% ‐90.14% ‐14.61%
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 1,050 4,943 0 4,943 (4,943) NA NA NA
514200 SALARY OF CLERICAL STAFF 2,499,351 2,440,137 188,103 1,182,573 0 1,182,573 1,257,564 51.54% ‐92.29% ‐3.07%
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
516300 SCH NURSE/SPEC EDUC NURSE LPN 6,414,786 6,414,786 537,201 2,502,454 0 2,502,454 3,912,332 60.99% ‐91.63% ‐21.98%
516400 PHYS/OCCUP/SPEECH THERAPIST 120,347 120,347 0 0 0 0 120,347 100.00% ‐100.00% ‐100.00%
Page 2 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% 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
517200 ELEMENTARY COUNSELOR 9,451,280 9,451,280 858,558 3,570,764 0 3,570,764 5,880,515 62.22% ‐90.92% ‐24.44%
517300 SECONDARY COUNSELOR 12,753,657 12,711,144 1,991,806 8,545,415 0 8,545,415 4,165,729 32.77% ‐84.33% 34.46%
519000 OTHER MANAGEMENT PERSONNEL 2,628,298 2,628,298 242,020 1,408,734 0 1,408,734 1,219,564 46.40% ‐90.79% 7.20%
519100 OTHER ADMINISTRATIVE PERSONNEL 3,008,380 3,008,380 758,769 3,438,524 0 3,438,524 (430,143) ‐14.30% ‐74.78% 128.60%
519900 OTHER SALARIES & COMPENSATION 19,078,708 10,930,708 33,831 111,451 0 111,451 10,819,257 98.98% ‐99.69% ‐97.96%
519910 EXTRA ACTIVITY SALARIES 60,000 60,000 0 3,420 0 3,420 56,580 94.30% ‐100.00% ‐88.60%
521000 STATE HEALTH INSURANCE 9,462,700 9,441,606 1,137,958 4,393,715 0 4,393,715 5,047,890 53.46% ‐87.95% ‐6.93%
522000 FICA 0 0 72,555 363,611 0 363,611 (363,611) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 9,568,732 9,552,011 1,042,652 4,640,084 0 4,640,084 4,911,927 51.42% ‐89.08% ‐2.85%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 798 4,155 0 4,155 (4,155) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,239,070 1,236,937 55,158 317,508 0 317,508 919,429 74.33% ‐95.54% ‐48.66%
530000 PURCHASED PROF/TECH SERVICES 678,440 4,613,990 424,271 1,557,028 2,126,856 3,683,884 930,107 20.16% ‐90.80% ‐32.51%
544100 RENTAL OF LAND OR BUILDINGS 250,800 512,800 49,075 116,833 26,358 143,191 369,609 72.08% ‐90.43% ‐54.43%
544200 RENTAL OF EQUIPMENT & VEHICLES 4,000 4,000 0 0 0 0 4,000 100.00% ‐100.00% ‐100.00%
544400 OTHER RENTALS 10,500 10,500 0 4,323 0 4,323 6,178 58.83% ‐100.00% ‐17.67%
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 4,336 23,408 0 23,408 29,596 55.84% ‐91.82% ‐11.67%
558000 TRAVEL ‐ EMPLOYEES 138,900 113,927 3,141 25,475 0 25,475 88,452 77.64% ‐97.24% ‐55.28%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 626,730 792,179 4,948 68,008 8,945 76,953 715,226 90.29% ‐99.38% ‐82.83%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 3,600 17,100 0 11,215 52 11,266 5,834 34.11% ‐100.00% 31.17%
561200 COMPUTER SOFTWARE 15,000 13,500 0 0 0 0 13,500 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 10,000 16,000 0 8,559 0 8,559 7,441 46.51% ‐100.00% 6.99%
561600 EXPENDABLE COMPUTER EQUIPMENT 102,825 187,143 56,710 101,300 2,000 103,300 83,843 44.80% ‐69.70% 8.26%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 7,000 3,800 5,197 0 5,197 1,803 25.76% ‐45.71% 48.49%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 46,800 58,456 470 14,942 0 14,942 43,514 74.44% ‐99.20% ‐48.88%
589000 OTHER EXPENDITURES 553,679 552,179 0 0 0 0 552,179 100.00% ‐100.00% ‐100.00%
514600 ATHLETICS PERSONNEL 1,399,391 1,322,410 135,238 729,087 0 729,087 593,323 44.87% ‐89.77% 10.27%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 813,649 813,649 105,823 315,914 0 315,914 497,734 61.17% ‐86.99% ‐22.35%
517400 SCHOOL PSYCHOLOGIST 4,020,317 4,020,317 347,482 1,541,265 0 1,541,265 2,479,052 61.66% ‐91.36% ‐23.33%
517600 SCHOOL SOCIAL WORKER 5,185,440 5,185,440 495,307 2,264,487 0 2,264,487 2,920,954 56.33% ‐90.45% ‐12.66%
517700 FAMILY SERVICES/PARENT COORD 2,810,779 2,810,779 313,916 1,611,055 0 1,611,055 1,199,724 42.68% ‐88.83% 14.63%
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
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
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 93,144,658 89,270,007 8,864,978 38,892,447 2,166,086 41,058,533 48,211,474 54.01% ‐90.07% ‐12.87%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 159,405 159,405 1,648 8,924 0 8,924 150,481 94.40% ‐98.97% ‐88.80%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
511600 PROF DEVELOPMENT STIPENDS 71,000 97,375 7,360 48,607 0 48,607 48,768 50.08% ‐92.44% ‐0.17%
514200 SALARY OF CLERICAL STAFF 206,466 206,466 4,345 25,641 0 25,641 180,824 87.58% ‐97.90% ‐75.16%
514500 INTERPRETER 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 2,255,991 2,330,211 376,360 1,930,263 0 1,930,263 399,948 17.16% ‐83.85% 65.67%
519100 OTHER ADMINISTRATIVE PERSONNEL 6,451,700 6,594,412 555,670 2,852,422 0 2,852,422 3,741,990 56.74% ‐91.57% ‐13.49%
519900 OTHER SALARIES & COMPENSATION 3,863,487 3,863,487 69,106 281,940 0 281,940 3,581,547 92.70% ‐98.21% ‐85.40%
519910 EXTRA ACTIVITY SALARIES 25,080 33,580 0 3,179 0 3,179 30,401 90.53% ‐100.00% ‐81.07%
521000 STATE HEALTH INSURANCE 1,268,750 1,266,113 127,448 658,816 0 658,816 607,297 47.97% ‐89.93% 4.07%
522000 FICA 0 0 19,257 109,935 0 109,935 (109,935) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,814,698 1,825,703 148,182 813,253 0 813,253 1,012,450 55.46% ‐91.88% ‐10.91%
529000 OTHER EMPLOYEE BENEFITS 237,388 236,824 9,486 70,386 0 70,386 166,438 70.28% ‐95.99% ‐40.56%
530000 PURCHASED PROF/TECH SERVICES 1,290,337 942,825 0 186,820 173,346 360,166 582,658 61.80% ‐100.00% ‐60.37%
Page 3 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% 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
544100 RENTAL OF LAND OR BUILDINGS 270,000 260,000 0 0 0 0 260,000 100.00% ‐100.00% ‐100.00%
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 4,774 0 43 0 43 4,731 99.10% ‐100.00% ‐98.21%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 1,916,000 1,884,929 0 759,574 902,931 1,662,506 222,423 11.80% ‐100.00% ‐19.41%
558000 TRAVEL ‐ EMPLOYEES 285,849 378,339 19,262 73,678 224 73,902 304,438 80.47% ‐94.91% ‐61.05%
561000 SUPPLIES 522,806 631,613 16,553 130,372 17,437 147,809 483,805 76.60% ‐97.38% ‐58.72%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 249,706 259,817 10,731 32,010 68,567 100,578 159,239 61.29% ‐95.87% ‐75.36%
561200 COMPUTER SOFTWARE 200,000 125,000 0 0 0 0 125,000 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 56,347 270,541 19,437 75,851 7,886 83,737 186,803 69.05% ‐92.82% ‐43.93%
561600 EXPENDABLE COMPUTER EQUIPMENT 144,950 209,183 135 60,058 39,439 99,497 109,686 52.44% ‐99.94% ‐42.58%
564200 BOOKS (OTHER THAN TEXTBOOKS) 198,112 182,012 2,240 40,404 12,491 52,895 129,117 70.94% ‐98.77% ‐55.60%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 104,400 35,000 0 0 0 0 35,000 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 79,938 190,913 4,614 80,732 4,450 85,182 105,731 55.38% ‐97.58% ‐15.43%
589000 OTHER EXPENDITURES 538,679 538,679 0 0 0 0 538,679 100.00% ‐100.00% ‐100.00%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 0 0 0 0 0 0 0 NA NA NA
517700 FAMILY SERVICES/PARENT COORD 201,720 201,720 13,019 64,989 0 64,989 136,732 67.78% ‐93.55% ‐35.57%
512100 DEPUTY ‐ AREA SUPERINTENDENT 844,277 844,277 0 0 0 0 844,277 100.00% ‐100.00% ‐100.00%
518000 BUS DRIVERS 0 2,250 0 0 0 0 2,250 100.00% ‐100.00% ‐100.00%
530003 OTHER COST‐PROFESSIONAL TECH 108,000 0 0 0 0 0 0 NA NA NA
530056 PURCHASED SERVICES‐TEMPORARY 0 0 0 0 0 0 0 NA NA NA
544101 PORTABLES 0 0 0 0 0 0 0 NA NA NA
562000 ENERGY / ELECTRICITY 0 2,250 0 0 0 0 2,250 100.00% ‐100.00% ‐100.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 23,374,032 23,579,398 1,404,853 8,307,897 1,226,772 9,534,669 14,044,729 59.56% ‐94.04% ‐29.53%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 51,774 3,531 10,869 0 10,869 40,905 79.01% ‐93.18% ‐58.01%
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% 15.80%
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% 228.80%
521000 STATE HEALTH INSURANCE 0 0 0 12,570 0 12,570 (12,570) NA NA NA
522000 FICA 0 0 270 1,916 0 1,916 (1,916) 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 14,454 0 639 0 639 13,815 95.58% ‐100.00% ‐91.16%
530000 PURCHASED PROF/TECH SERVICES 0 40,050 0 7,197 0 7,197 32,853 82.03% ‐100.00% ‐64.06%
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 23,510 204 204 0 204 23,306 99.13% ‐99.13% ‐98.27%
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 4,986 5,228 0 5,228 72,717 93.29% ‐93.60% ‐86.59%
581000 DUES AND FEES 10,800 25,850 0 0 675 675 25,175 97.39% ‐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 659,975 833,327 8,992 126,301 675 126,976 706,350 84.76% ‐98.92% ‐69.69%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 174,315 174,315 108,250 556,979 0 556,979 (382,664) ‐219.52% ‐37.90% 539.05%
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 1,870,500 310,249 1,182,157 0 1,182,157 688,343 36.80% ‐83.41% 26.40%
522000 FICA 0 0 18,248 87,539 0 87,539 (87,539) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 2,198,420 2,198,420 248,549 1,089,822 0 1,089,822 1,108,597 50.43% ‐88.69% ‐0.85%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 229 1,250 0 1,250 (1,250) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 280,357 280,394 15,674 83,396 0 83,396 196,998 70.26% ‐94.41% ‐40.52%
530000 PURCHASED PROF/TECH SERVICES 374,414 300,737 2,873 274,747 23,889 298,636 2,101 0.70% ‐99.04% 82.72%
553000 COMMUNICATION 594 998 0 51 0 51 946 94.86% ‐100.00% ‐89.72%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 468,996 15,721 324,444 14,574 339,018 129,979 27.71% ‐96.65% 38.36%
Page 4 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
558000 TRAVEL ‐ EMPLOYEES 5,272 11,105 399 1,232 0 1,232 9,873 88.91% ‐96.41% ‐77.81%
561000 SUPPLIES 11,610 356,860 11,529 46,732 12,368 59,100 297,760 83.44% ‐96.77% ‐73.81%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 30,711 0 402 8,994 9,396 21,315 69.40% ‐100.00% ‐97.38%
561500 EXPENDABLE EQUIPMENT 4,050 46,976 588 6,213 3,801 10,014 36,962 78.68% ‐98.75% ‐73.55%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 32,603 1,200 6,099 230 6,329 26,273 80.59% ‐96.32% ‐62.59%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 147,938 0 145,942 0 145,942 1,996 1.35% ‐100.00% 97.30%
564200 BOOKS (OTHER THAN TEXTBOOKS) 110,463 961,437 39,493 135,397 46,387 181,784 779,653 81.09% ‐95.89% ‐71.83%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 43,560 19,008 0 0 0 0 19,008 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 2,178 2,439 0 0 0 0 2,439 100.00% ‐100.00% ‐100.00%
516500 LIBRARIAN/MEDIA SPECIALIST 10,486,932 10,486,932 1,121,583 4,854,014 0 4,854,014 5,632,918 53.71% ‐89.30% ‐7.43%
EDUCATIONAL MEDIA SERVICES Total 16,287,855 18,124,378 1,894,585 8,796,417 110,243 8,906,659 9,217,719 50.86% ‐89.55% ‐2.93%
GENERAL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 8,374,679 8,863,098 493,217 3,004,729 0 3,004,729 5,858,369 66.10% ‐94.44% ‐32.20%
519000 OTHER MANAGEMENT PERSONNEL 3,312,353 3,468,979 200,427 995,294 0 995,294 2,473,685 71.31% ‐94.22% ‐42.62%
519100 OTHER ADMINISTRATIVE PERSONNEL 4,621,465 4,621,465 648,360 1,733,504 0 1,733,504 2,887,961 62.49% ‐85.97% ‐24.98%
519900 OTHER SALARIES & COMPENSATION 1,703,483 1,703,483 10,641 78,614 0 78,614 1,624,869 95.39% ‐99.38% ‐90.77%
519910 EXTRA ACTIVITY SALARIES 0 (3,689) 0 0 0 0 (3,689) 100.00% ‐100.00% ‐100.00%
521000 STATE HEALTH INSURANCE 4,719,025 4,719,025 302,307 1,167,742 0 1,167,742 3,551,283 75.25% ‐93.59% ‐50.51%
522000 FICA 0 0 26,619 126,216 0 126,216 (126,216) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,580,710 4,580,710 344,583 1,588,957 0 1,588,957 2,991,753 65.31% ‐92.48% ‐30.62%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 1,314 2,704 0 2,704 (2,704) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 592,738 592,738 26,413 160,671 0 160,671 432,066 72.89% ‐95.54% ‐45.79%
530000 PURCHASED PROF/TECH SERVICES 1,615,254 2,073,392 95,937 467,613 639,867 1,107,480 965,912 46.59% ‐95.37% ‐54.89%
530010 PURCHASED SERVICES‐OTHER FEES 0 0 0 0 0 0 0 NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 8,000 13,000 300 9,002 630 9,632 3,368 25.91% ‐97.69% 38.50%
553000 COMMUNICATION 5,806 5,756 0 37 0 37 5,719 99.35% ‐100.00% ‐98.70%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 14,000 203,900 1,961 2,291 183,146 185,437 18,463 9.05% ‐99.04% ‐97.75%
558000 TRAVEL ‐ EMPLOYEES 57,850 97,850 729 11,545 0 11,545 86,305 88.20% ‐99.26% ‐76.40%
561000 SUPPLIES 369,750 377,595 7,737 62,190 37,069 99,259 278,336 73.71% ‐97.95% ‐67.06%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 26,150 28,590 0 2,545 1,235 3,780 24,810 86.78% ‐100.00% ‐82.20%
561200 COMPUTER SOFTWARE 77,000 77,000 0 69,676 0 69,676 7,324 9.51% ‐100.00% 80.98%
561500 EXPENDABLE EQUIPMENT 139,200 163,255 11,370 14,231 15,726 29,957 133,297 81.65% ‐93.04% ‐82.57%
561600 EXPENDABLE COMPUTER EQUIPMENT 188,920 176,279 13,475 59,260 6,676 65,936 110,343 62.60% ‐92.36% ‐32.77%
561670 ADA Expendable Computer Equip 15,000 15,000 0 489 0 489 14,511 96.74% ‐100.00% ‐93.48%
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 41,750 0 0 0 0 41,750 100.00% ‐100.00% ‐100.00%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 20,400 5,797 0 0 5,197 5,197 600 10.35% ‐100.00% ‐100.00%
581000 DUES AND FEES 301,557 313,057 668 234,439 0 234,439 78,618 25.11% ‐99.79% 49.77%
589000 OTHER EXPENDITURES 626,200 14,037,636 0 0 0 0 14,037,636 100.00% ‐100.00% ‐100.00%
534000 PROFESSIONAL LEGAL SERVICES 3,000,000 3,000,000 463,320 1,567,401 1,408,994 2,976,395 23,605 0.79% ‐84.56% 4.49%
552000 INSURANCE (OTHR THAN EMPL BEN) 0 0 0 0 0 0 0 NA NA NA
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
512100 DEPUTY ‐ AREA SUPERINTENDENT 4,777,363 4,777,363 410,896 2,287,466 0 2,287,466 2,489,897 52.12% ‐91.40% ‐4.24%
514100 SALARY OF SERETARIAL STAFF 0 0 0 0 0 0 0 NA NA NA
511100 SCHOOL BOARD MEMBERS SALARIES 163,800 163,800 17,733 106,400 0 106,400 57,400 35.04% ‐89.17% 29.91%
512000 SUPERINTENDENT ‐ TECH INST DIR 343,000 343,000 27,083 522,500 0 522,500 (179,500) ‐52.33% ‐92.10% 204.66%
519999 EMPLOYEE MASTER GENERIC SALARY 0 0 2,316 3,833 0 3,833 (3,833) NA NA NA
527000 ON BEHALF PAYMENTS 0 0 0 0 0 0 0 NA NA NA
530002 OTHER COST‐BOARD LEGAL FEES 23,500,000 23,188,774 140,000 22,377,328 0 22,377,328 811,446 3.50% ‐99.40% 93.00%
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 336,000 336,500 33,397 186,765 17,825 204,590 131,910 39.20% ‐90.08% 11.00%
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% ‐43.09%
558024 TRAVEL‐BD MEMBER, S. JESTER 0 0 0 0 0 0 0 NA NA NA
Page 5 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% 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
558025 TRAVEL‐BD MEMBER, V. TURNER 8,000 16,000 678 6,799 0 6,799 9,201 57.50% ‐95.77% ‐15.01%
558026 TRAVEL‐BD MEMBER, A. GEVERTZ 8,000 8,854 0 854 0 854 8,000 90.35% ‐100.00% ‐80.70%
558027 TRAVEL‐BD MEMBER, D. DACOSTA 8,000 8,000 0 5,252 0 5,252 2,748 34.35% ‐100.00% 31.31%
558028 TRAVEL‐BD MEMBER, A. HILL 8,000 0 0 0 0 0 0 NA NA NA
558029 TRAVEL‐BD MEMBER, D. PIERCE 8,000 8,000 0 2,134 0 2,134 5,866 73.32% ‐100.00% ‐46.65%
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% ‐70.38%
588000 FEDERAL INDIRECT COST CHARGES 20,000 20,000 0 0 0 0 20,000 100.00% ‐100.00% ‐100.00%
GENERAL ADMINISTRATION Total 63,618,909 78,111,213 3,281,479 36,865,021 2,316,364 39,181,385 38,929,828 49.84% ‐95.80% ‐5.61%
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 1,900,155 11,109,991 0 11,109,991 5,857,565 34.52% ‐88.80% 30.96%
514200 SALARY OF CLERICAL STAFF 5,830,731 5,822,841 1,406,816 8,150,815 0 8,150,815 (2,327,974) ‐39.98% ‐75.84% 179.96%
519000 OTHER MANAGEMENT PERSONNEL 101,436 101,436 10,473 60,841 0 60,841 40,595 40.02% ‐89.67% 19.96%
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 1,018,688 4,747,927 0 4,747,927 2,484,936 34.36% ‐85.92% 31.29%
522000 FICA 0 0 73,030 418,611 0 418,611 (418,611) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 10,232,623 10,230,983 1,065,322 5,733,085 0 5,733,085 4,497,898 43.96% ‐89.59% 12.07%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 890 4,449 0 4,449 (4,449) 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 36,128 169,874 0 169,874 (169,874) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,305,201 1,304,992 66,641 446,422 0 446,422 858,571 65.79% ‐94.89% ‐31.58%
561000 SUPPLIES 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 4,500 0 1,188 3,010 4,198 302 6.70% ‐100.00% ‐47.19%
561500 EXPENDABLE EQUIPMENT 45,000 40,500 597 1,720 3,079 4,799 35,701 88.15% ‐98.53% ‐91.51%
561600 EXPENDABLE COMPUTER EQUIPMENT 20,000 18,000 0 3,395 0 3,395 14,605 81.14% ‐100.00% ‐62.28%
589000 OTHER EXPENDITURES 538,679 538,679 0 0 0 0 538,679 100.00% ‐100.00% ‐100.00%
513100 ASSISTANT PRINCIPAL 26,251,436 26,251,436 2,325,635 11,598,432 0 11,598,432 14,653,005 55.82% ‐91.14% ‐11.64%
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
SCHOOL ADMINISTRATION Total 71,833,296 71,818,920 7,904,375 42,446,750 6,089 42,452,840 29,366,081 40.89% ‐88.99% 18.20%
SUPPORT SERVICES ‐ BUSINESS 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
514200 SALARY OF CLERICAL STAFF 280,863 280,863 29,083 180,412 0 180,412 100,451 35.77% ‐89.65% 28.47%
519000 OTHER MANAGEMENT PERSONNEL 2,701,696 2,701,696 237,605 1,505,928 0 1,505,928 1,195,769 44.26% ‐91.21% 11.48%
519100 OTHER ADMINISTRATIVE PERSONNEL 1,201,167 1,201,167 119,350 712,328 0 712,328 488,839 40.70% ‐90.06% 18.61%
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 1,602,250 134,160 621,270 0 621,270 980,980 61.23% ‐91.63% ‐22.45%
522000 FICA 0 0 10,151 62,467 0 62,467 (62,467) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 1,684,582 1,684,582 142,115 821,578 0 821,578 863,004 51.23% ‐91.56% ‐2.46%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 3,449 20,693 0 20,693 (20,693) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 1,931 12,933 0 12,933 (12,933) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 214,989 214,989 7,565 64,082 0 64,082 150,907 70.19% ‐96.48% ‐40.39%
530000 PURCHASED PROF/TECH SERVICES 3,806,306 4,468,031 707,059 2,002,997 1,448,262 3,451,259 1,016,771 22.76% ‐84.18% ‐10.34%
530010 PURCHASED SERVICES‐OTHER FEES 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
553000 COMMUNICATION 70,772 70,772 120 9,498 2,630 12,128 58,644 82.86% ‐99.83% ‐73.16%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 682,735 698,535 0 8,750 8,750 17,500 681,035 97.49% ‐100.00% ‐97.49%
558000 TRAVEL ‐ EMPLOYEES 118,875 118,875 2,867 14,095 1,000 15,095 103,780 87.30% ‐97.59% ‐76.29%
561000 SUPPLIES 777,502 1,384,478 2,249 31,020 8,122 39,142 1,345,336 97.17% ‐99.84% ‐95.52%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 28,350 31,350 664 31,852 889 32,740 (1,390) ‐4.43% ‐97.88% 103.20%
561200 COMPUTER SOFTWARE 332,412 328,412 4,635 143,230 0 143,230 185,182 56.39% ‐98.59% ‐12.77%
561500 EXPENDABLE EQUIPMENT 47,900 51,900 7,575 7,715 1,382 9,097 42,803 82.47% ‐85.40% ‐70.27%
561600 EXPENDABLE COMPUTER EQUIPMENT 12,100 65,639 636 37,335 11,835 49,170 16,469 25.09% ‐99.03% 13.76%
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 14,050 14,050 0 14,050 0 0.00% 0.00% 100.00%
Page 6 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% 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
581000 DUES AND FEES 280,941 280,941 1,219 980,341 14,995 995,336 (714,395) ‐254.29% ‐99.57% 597.90%
589000 OTHER EXPENDITURES 538,679 538,679 0 0 0 0 538,679 100.00% ‐100.00% ‐100.00%
530200 EMT AMBULANCE SERVICE‐ATHLETIC 180,000 480,000 0 228,125 34,625 262,750 217,250 45.26% ‐100.00% ‐4.95%
534000 PROFESSIONAL LEGAL SERVICES 224,000 224,000 0 0 0 0 224,000 100.00% ‐100.00% ‐100.00%
552000 INSURANCE (OTHR THAN EMPL BEN) 2,046,587 2,046,587 0 557,178 0 557,178 1,489,409 72.78% ‐100.00% ‐45.55%
527000 ON BEHALF PAYMENTS 22,000 22,000 0 0 0 0 22,000 100.00% ‐100.00% ‐100.00%
514800 ACCOUNTANT 4,278,230 4,278,230 313,547 1,772,434 0 1,772,434 2,505,796 58.57% ‐92.67% ‐17.14%
518100 MAINT PERSONNEL‐TRANS MECHANIC 0 0 28,662 184,172 0 184,172 (184,172) NA NA NA
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 23,371,898 1,768,692 10,023,098 1,532,489 11,555,588 11,816,310 50.56% ‐92.43% ‐14.23%
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%
519000 OTHER MANAGEMENT PERSONNEL 4,821,883 4,821,883 400,238 2,479,098 0 2,479,098 2,342,785 48.59% ‐91.70% 2.83%
519100 OTHER ADMINISTRATIVE PERSONNEL 11,176,336 11,176,336 383,365 2,007,349 0 2,007,349 9,168,987 82.04% ‐96.57% ‐64.08%
519900 OTHER SALARIES & COMPENSATION 4,992,530 5,038,290 184,533 1,263,728 12,921 1,276,649 3,761,641 74.66% ‐96.34% ‐49.84%
519910 EXTRA ACTIVITY SALARIES 0 0 140 140 0 140 (140) NA NA NA
521000 STATE HEALTH INSURANCE 19,875,150 19,875,150 1,277,258 5,535,842 0 5,535,842 14,339,308 72.15% ‐93.57% ‐44.29%
522000 FICA 0 0 73,407 466,871 0 466,871 (466,871) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 12,714,506 12,714,506 506,795 2,790,001 0 2,790,001 9,924,505 78.06% ‐96.01% ‐56.11%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 181,168 1,076,265 0 1,076,265 (1,076,265) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 1,623,494 1,623,494 41,039 359,615 0 359,615 1,263,879 77.85% ‐97.47% ‐55.70%
530000 PURCHASED PROF/TECH SERVICES 2,817,450 3,146,874 326,824 1,017,548 635,330 1,652,878 1,493,996 47.48% ‐89.61% ‐35.33%
541000 WATER‐SEWER & CLEANING SERVIC 6,585,000 10,075,111 276,149 5,363,417 2,510,268 7,873,685 2,201,426 21.85% ‐97.26% 6.47%
543000 REPAIR & MAINTENANCE SERVICE 13,645,500 22,156,900 1,774,052 10,633,432 8,921,955 19,555,388 2,601,512 11.74% ‐91.99% ‐4.02%
544100 RENTAL OF LAND OR BUILDINGS 183,447 183,447 0 14,625 38,495 53,120 130,327 71.04% ‐100.00% ‐84.06%
544200 RENTAL OF EQUIPMENT & VEHICLES 3,722,750 3,722,750 7,370 734,421 165,590 900,011 2,822,739 75.82% ‐99.80% ‐60.54%
544400 OTHER RENTALS 0 30,000 0 0 0 0 30,000 100.00% ‐100.00% ‐100.00%
553000 COMMUNICATION 172,293 172,293 42 669 774 1,443 170,850 99.16% ‐99.98% ‐99.22%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 0 466,400 0 0 16,400 16,400 450,000 96.48% ‐100.00% ‐100.00%
558000 TRAVEL ‐ EMPLOYEES 454,770 474,770 6,848 41,770 0 41,770 433,000 91.20% ‐98.56% ‐82.40%
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 2,635,230 171,389 1,459,406 480,888 1,940,294 694,937 26.37% ‐93.50% 10.76%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 474,930 474,930 0 1,164 0 1,164 473,766 99.75% ‐100.00% ‐99.51%
561200 COMPUTER SOFTWARE 44,847 494,847 0 0 0 0 494,847 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 6,113,571 8,326,051 175,438 2,207,465 910,013 3,117,478 5,208,573 62.56% ‐97.89% ‐46.97%
561600 EXPENDABLE COMPUTER EQUIPMENT 0 83,240 4,111 11,901 22,728 34,629 48,611 58.40% ‐95.06% ‐71.41%
564200 BOOKS (OTHER THAN TEXTBOOKS) 9,000 9,000 0 0 0 0 9,000 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 0 688,200 0 351,566 48,600 400,166 288,034 41.85% ‐100.00% 2.17%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 0 208,490 0 270,421 77,595 348,016 (139,526) ‐66.92% ‐100.00% 159.41%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 9,616,738 5,610,913 178,870 3,532,140 131,421 3,663,561 1,947,353 34.71% ‐96.81% 25.90%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 2,957,126 2,556,000 0 0 23,093 23,093 2,532,907 99.10% ‐100.00% ‐100.00%
581000 DUES AND FEES 193,185 203,185 4,526 21,400 666 22,066 181,119 89.14% ‐97.77% ‐78.94%
589000 OTHER EXPENDITURES 538,679 538,679 0 0 0 0 538,679 100.00% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 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% 62.55%
562000 ENERGY / ELECTRICITY 22,500,500 22,500,500 1,411,426 11,334,427 8,860,573 20,195,000 2,305,500 10.25% ‐93.73% 0.75%
Page 7 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% 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
527000 ON BEHALF PAYMENTS 750,000 750,000 0 0 0 0 750,000 100.00% ‐100.00% ‐100.00%
518600 CUSTODIAL PERSONNEL 27,030,338 27,030,338 2,193,488 12,535,499 0 12,535,499 14,494,839 53.62% ‐91.89% ‐7.25%
518100 MAINT PERSONNEL‐TRANS MECHANIC 24,848,071 24,848,071 1,946,590 10,883,252 0 10,883,252 13,964,819 56.20% ‐92.17% ‐12.40%
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
541001 HAZMAT/ABATEMENT 2,000,000 2,000,000 19,096 98,964 45,074 144,038 1,855,962 92.80% ‐99.05% ‐90.10%
541002 WASTE DISPOSAL(SANITATION) 1,900,000 1,900,000 0 0 0 0 1,900,000 100.00% ‐100.00% ‐100.00%
543001 MAINTENANCE‐BUILDING‐REGION 1 500,000 500,000 39,243 74,139 6,907 81,046 418,954 83.79% ‐92.15% ‐70.34%
543002 MAINTENANCE‐BUILDING‐REGION 2 500,000 500,000 0 50,233 0 50,233 449,767 89.95% ‐100.00% ‐79.91%
543003 MAINTENANCE‐BUILDING‐REGION 3 500,000 500,000 57,966 247,049 0 247,049 252,951 50.59% ‐88.41% ‐1.18%
543004 MAINTENANCE‐BUILDING‐ REGION 4 500,000 500,000 12,753 72,403 118,034 190,437 309,563 61.91% ‐97.45% ‐71.04%
543005 MAINTENANCE‐BUILDING‐REGION 5 500,000 500,000 19,071 90,806 0 90,806 409,194 81.84% ‐96.19% ‐63.68%
543006 MAINTENANCE‐BUILDING‐REGION 6 500,000 500,000 18,828 86,080 0 86,080 413,920 82.78% ‐96.23% ‐65.57%
543007 MAINTENANCE‐BUILDING‐REGION 7 500,000 500,000 43,211 81,981 0 81,981 418,019 83.60% ‐91.36% ‐67.21%
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% ‐98.17%
543009 MAINT‐SYS‐PARTS & MAJOR WORK 26,365,343 23,465,343 4,999 521,550 282,980 804,530 22,660,814 96.57% ‐99.98% ‐95.55%
543010 MAINT‐SYS(YELLOWST‐SSC CONTRAC 4,000,000 4,000,000 742,289 2,755,342 154,291 2,909,634 1,090,366 27.26% ‐81.44% 37.77%
543011 MAINT‐LAWN EQUIPMENT 2,500,000 2,500,000 0 0 0 0 2,500,000 100.00% ‐100.00% ‐100.00%
543012 MAINT‐FLEET TRUCKS 4,000,000 2,000,000 0 0 0 0 2,000,000 100.00% ‐100.00% ‐100.00%
543013 SUPT. DEFERRED MAINTENANCE 20,000,000 10,661,800 815,156 7,620,941 1,987,095 9,608,036 1,053,764 9.88% ‐92.35% 42.96%
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%
549000 OTHER PURCHASED PROPERTY SERVI 0 0 0 0 0 0 0 NA NA NA
562001 ENERGY‐NATURAL GAS 2,500,000 2,500,000 0 708,584 1,491,416 2,200,000 300,000 12.00% ‐100.00% ‐43.31%
562003 ENERGY‐REFUNDS/REBATES 0 0 0 0 0 0 0 NA NA NA
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
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 261,530,763 258,050,278 13,297,677 92,311,099 27,420,206 119,731,305 138,318,973 53.60% ‐94.85% ‐28.45%
SCHOOL SAFETY AND SECURITY 521000 STATE HEALTH INSURANCE 0 0 26,980 42,000 0 42,000 (42,000) NA NA NA
522000 FICA 0 0 2,923 8,935 0 8,935 (8,935) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 34,900 100,378 0 100,378 (100,378) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 2,269 5,017 0 5,017 (5,017) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 794 2,487 0 2,487 (2,487) NA NA NA
518300 SAFETY AND SECURITY PERSONNEL 0 0 168,369 504,387 0 504,387 (504,387) NA NA NA
SCHOOL SAFETY AND SECURITY Total 0 0 236,235 663,204 0 663,204 (663,204) 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%
519000 OTHER MANAGEMENT PERSONNEL 1,534,909 1,534,909 152,016 924,656 0 924,656 610,252 39.76% ‐90.10% 20.48%
519100 OTHER ADMINISTRATIVE PERSONNEL 139,939 139,939 12,506 101,556 0 101,556 38,383 27.43% ‐91.06% 45.14%
519900 OTHER SALARIES & COMPENSATION 2,627,948 2,627,948 1,068,334 4,898,830 0 4,898,830 (2,270,882) ‐86.41% ‐59.35% 272.83%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 14,481,875 14,481,875 830,642 2,773,746 0 2,773,746 11,708,129 80.85% ‐94.26% ‐61.69%
522000 FICA 0 0 58,054 308,819 0 308,819 (308,819) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 6,489,585 6,489,585 128,083 788,452 0 788,452 5,701,133 87.85% ‐98.03% ‐75.70%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 137,059 559,082 0 559,082 (559,082) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 830,099 830,099 19,359 162,304 0 162,304 667,795 80.45% ‐97.67% ‐60.90%
530000 PURCHASED PROF/TECH SERVICES 1,593,000 1,593,000 1,790 66,474 52,489 118,963 1,474,037 92.53% ‐99.89% ‐91.65%
530010 PURCHASED SERVICES‐OTHER FEES 36,000 36,000 0 0 0 0 36,000 100.00% ‐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% ‐101.40%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
Page 8 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% 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 315,600 315,600 32,703 33,969 2,062 36,031 279,569 88.58% ‐89.64% ‐78.47%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 81,350 88,250 0 20,827 0 20,827 67,423 76.40% ‐100.00% ‐52.80%
558000 TRAVEL ‐ EMPLOYEES 142,200 132,200 1,088 15,033 0 15,033 117,167 88.63% ‐99.18% ‐77.26%
559500 OTHER PURCHASED SERVICES 0 0 0 0 0 0 0 NA NA NA
561000 SUPPLIES 557,224 557,224 266 97,484 253,300 350,783 206,441 37.05% ‐99.95% ‐65.01%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 8,000 0 274 249 523 7,477 93.46% ‐100.00% ‐93.15%
561200 COMPUTER SOFTWARE 950,000 935,100 0 15,053 0 15,053 920,047 98.39% ‐100.00% ‐96.78%
561500 EXPENDABLE EQUIPMENT 6,557,122 6,607,122 42,276 3,416,519 2,609,803 6,026,322 580,800 8.79% ‐99.36% 3.42%
561600 EXPENDABLE COMPUTER EQUIPMENT 148,200 148,200 1,198 12,105 1,199 13,304 134,896 91.02% ‐99.19% ‐83.66%
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 7,775,000 242,428 1,265,729 232,871 1,498,600 6,276,400 80.73% ‐96.88% ‐67.44%
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 (2,223) 6,214 1,720 7,934 152,366 95.05% ‐101.39% ‐92.25%
589000 OTHER EXPENDITURES 538,679 538,679 0 0 0 0 538,679 100.00% ‐100.00% ‐100.00%
551900 STUD TRANSP PURCHASED‐OTH SRCE 1,478,000 1,664,132 114,480 412,655 216,772 629,427 1,034,705 62.18% ‐93.12% ‐50.41%
518000 BUS DRIVERS 22,028,386 21,858,386 2,060,975 8,757,994 58,449 8,816,443 13,041,943 59.67% ‐90.57% ‐19.87%
562000 ENERGY / ELECTRICITY 10,000,500 10,000,500 603,765 2,934,383 2,775,911 5,710,294 4,290,206 42.90% ‐93.96% ‐41.32%
527000 ON BEHALF PAYMENTS 700,000 700,000 0 0 0 0 700,000 100.00% ‐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%
518100 MAINT PERSONNEL‐TRANS MECHANIC 7,684,719 7,684,719 592,520 4,054,417 0 4,054,417 3,630,302 47.24% ‐92.29% 5.52%
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
562008 ENERGY‐FIELD TRIP GENERIC 0 0 0 0 0 0 0 NA NA NA
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%
STUDENT TRANSPORTATION SERVICE Total 95,740,171 106,481,303 6,097,319 31,606,059 8,163,815 39,769,874 66,711,429 62.65% ‐94.27% ‐40.64%
SUPPORT SERVICES ‐ CENTRAL 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 1,430,780 7,617,519 0 7,617,519 (7,617,519) NA NA NA
511600 PROF DEVELOPMENT STIPENDS 0 0 19,250 39,950 0 39,950 (39,950) NA NA NA
514200 SALARY OF CLERICAL STAFF 1,778,670 1,801,433 153,128 882,204 0 882,204 919,229 51.03% ‐91.50% ‐2.06%
519000 OTHER MANAGEMENT PERSONNEL 3,943,143 3,943,143 248,979 1,497,607 0 1,497,607 2,445,536 62.02% ‐93.69% ‐24.04%
519100 OTHER ADMINISTRATIVE PERSONNEL 13,769,027 13,586,428 1,333,797 7,667,756 0 7,667,756 5,918,672 43.56% ‐90.18% 12.87%
519900 OTHER SALARIES & COMPENSATION 1,342,165 1,342,165 27,212 118,356 0 118,356 1,223,809 91.18% ‐97.97% ‐82.36%
519910 EXTRA ACTIVITY SALARIES 0 20,000 0 540 0 540 19,460 97.30% ‐100.00% ‐94.60%
521000 STATE HEALTH INSURANCE 3,395,089 3,389,815 323,182 1,455,073 0 1,455,073 1,934,742 57.08% ‐90.47% ‐14.15%
522000 FICA 0 0 112,852 668,022 0 668,022 (668,022) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 4,091,630 4,083,342 352,929 2,041,539 0 2,041,539 2,041,802 50.00% ‐91.36% ‐0.01%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 4,183 25,098 0 25,098 (25,098) NA NA NA
525000 UNEMPLOYMENT COMPENSATION 20,000 20,000 0 0 0 0 20,000 100.00% ‐100.00% ‐100.00%
529000 OTHER EMPLOYEE BENEFITS 523,482 522,425 17,248 142,797 0 142,797 379,628 72.67% ‐96.70% ‐45.33%
530000 PURCHASED PROF/TECH SERVICES 10,817,349 10,687,424 328,390 4,341,495 5,879,874 10,221,369 466,056 4.36% ‐96.93% ‐18.76%
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% 39.80%
544100 RENTAL OF LAND OR BUILDINGS 15,000 15,000 0 0 1,033 1,033 13,968 93.12% ‐100.00% ‐100.00%
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 0 0 0 0 0 NA NA NA
553000 COMMUNICATION 2,471,984 2,626,184 185,253 816,049 1,595,670 2,411,719 214,465 8.17% ‐92.95% ‐37.85%
553200 COMMUNICATION‐WEB SUBSCRPT/LIC 30,500 170,500 33,964 38,332 30,204 68,537 101,963 59.80% ‐80.08% ‐55.04%
558000 TRAVEL ‐ EMPLOYEES 324,139 356,639 1,415 54,041 0 54,041 302,598 84.85% ‐99.60% ‐69.69%
561000 SUPPLIES 611,637 602,416 6,956 109,679 3,216 112,895 489,521 81.26% ‐98.85% ‐63.59%
561070 ADA Supplies 0 0 0 0 0 0 0 NA NA NA
561100 SUPPLIES ‐ TECHNOLOGY RELATED 49,500 49,500 1,663 7,702 161 7,863 41,637 84.12% ‐96.64% ‐68.88%
561200 COMPUTER SOFTWARE 0 0 0 317 0 317 (317) NA NA NA
561500 EXPENDABLE EQUIPMENT 149,250 149,250 3,318 18,207 189 18,396 130,854 87.67% ‐97.78% ‐75.60%
561570 ADA Expendable Equipment 0 10,000 833 833 864 1,697 8,303 83.03% ‐91.67% ‐83.34%
561600 EXPENDABLE COMPUTER EQUIPMENT 68,250 80,400 0 29,915 13,794 43,710 36,690 45.63% ‐100.00% ‐25.58%
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%
581000 DUES AND FEES 71,700 64,200 790 11,279 0 11,279 52,921 82.43% ‐98.77% ‐64.86%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
Page 9 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% 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
543200 REPAIR & MAINT SERVICE‐TECH 0 286,126 13,070 262,212 21,436 283,648 2,478 0.87% ‐95.43% 83.28%
552000 INSURANCE (OTHR THAN EMPL BEN) 0 0 0 0 0 0 0 NA NA NA
573500 PURCHASE ‐ SOFTWARE (CAPITAL) 0 0 0 0 0 0 0 NA NA NA
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 0 0 0 0 NA NA NA
527000 ON BEHALF PAYMENTS 185,000 185,000 0 0 0 0 185,000 100.00% ‐100.00% ‐100.00%
514300 RESEARCH PERSONNEL 0 0 11,008 66,046 0 66,046 (66,046) NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 43,721,315 44,026,110 4,610,200 27,913,267 7,546,442 35,459,710 8,566,401 19.46% ‐89.53% 26.80%
OTHER SUPPORT SERVICES 514200 SALARY OF CLERICAL STAFF 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 712,279 712,279 204,891 857,040 0 857,040 (144,761) ‐20.32% ‐71.23% 140.65%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 14,500 14,500 24,250 52,481 0 52,481 (37,981) ‐261.93% 67.24% 623.87%
522000 FICA 0 0 8,855 42,657 0 42,657 (42,657) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 18,334 18,334 20,787 76,862 0 76,862 (58,528) ‐319.23% 13.38% 738.46%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 1,078 2,634 0 2,634 (2,634) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 53,211 53,211 589 3,054 0 3,054 50,158 94.26% ‐98.89% ‐88.52%
530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
544400 OTHER RENTALS 0 73,606 2,129 2,129 0 2,129 71,477 97.11% ‐97.11% ‐94.22%
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%
517700 FAMILY SERVICES/PARENT COORD 88,230 88,230 0 10,042 0 10,042 78,188 88.62% ‐100.00% ‐77.24%
527000 ON BEHALF PAYMENTS 14,000 14,000 0 0 0 0 14,000 100.00% ‐100.00% ‐100.00%
OTHER SUPPORT SERVICES Total 1,492,693 1,566,299 262,580 1,046,897 0 1,046,897 519,402 33.16% ‐83.24% 33.68%
SCHOOL NUTRITION PROGRAM 519900 OTHER SALARIES & COMPENSATION 16,273 16,273 0 0 0 0 16,273 100.00% ‐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
527000 ON BEHALF PAYMENTS 335,000 335,000 0 0 0 0 335,000 100.00% ‐100.00% ‐100.00%
SCHOOL NUTRITION PROGRAM Total 351,273 351,273 0 0 0 0 351,273 100.00% ‐100.00% ‐100.00%
ENTERPRISE OPERATIONS 519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 0 86,309 377,636 0 377,636 (377,636) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 14,955 47,924 0 47,924 (47,924) NA NA NA
522000 FICA 0 0 1,208 5,525 0 5,525 (5,525) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 81 1,343 0 1,343 (1,343) NA NA NA
530000 PURCHASED PROF/TECH SERVICES 0 0 0 0 0 0 0 NA NA NA
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
530056 PURCHASED SERVICES‐TEMPORARY 0 0 0 0 0 0 0 NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHANIC 0 0 0 0 0 0 0 NA NA NA
530500 ATHLETIC EVENT STAFF 1,502,100 802,100 0 0 49,995 49,995 752,105 93.77% ‐100.00% ‐100.00%
ENTERPRISE OPERATIONS Total 1,502,100 802,100 102,553 432,429 49,995 482,424 319,676 39.85% ‐87.21% 7.82%
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
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
571000 LAND ACQUISITION & DEVELOPMENT 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
599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
593000 OPERATING TRANSFER TO OTH FUND 26,854,843 48,354,843 0 42,500,000 0 42,500,000 5,854,843 12.11% ‐100.00% 75.78%
TRANSFERS & OTHER OUTLAYS Total 26,854,843 48,354,843 0 42,500,000 0 42,500,000 5,854,843 12.11% ‐100.00% 75.78%
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
Page 10 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% 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
TOTAL EXPENDITURES 1,603,112,258 1,656,341,388 137,637,436 722,596,279 56,534,536 779,130,815 877,210,573 52.96% ‐91.69% ‐12.75%
Page 11 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% 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 412200 DONATIONS 150,666 361,649 29,947 214,725 0 214,725 146,924 40.63% ‐91.72% 18.75%
413100 TUITION FROM INDIVIDUALS 0 0 196,446 1,726,692 0 1,726,692 (1,726,692) NA NA NA
414000 TRANSPORTATION FEES 0 0 1,898 15,053 0 15,053 (15,053) NA NA NA
419200 CONTRIBUTIONS‐PRIVATE SOURCES 1,800 1,800 0 0 0 0 1,800 100.00% ‐100.00% ‐100.00%
419950 OTHER LOCAL REVENUES 65,000 8,035,526 758,271 2,684,438 0 2,684,438 5,351,089 66.59% ‐90.56% ‐33.19%
419951 10% ‐ OTHER LOCAL REVENUES 0 173,300 50,245 106,689 0 106,689 66,612 38.44% ‐71.01% 23.13%
412100 CONCESSION SALES 0 0 33,909 159,403 0 159,403 (159,403) NA NA NA
412150 CLUB DUES AND FEES 0 0 306,938 3,004,555 0 3,004,555 (3,004,555) NA NA NA
412250 FUNDRAISING/MISC. SALES 0 0 131,081 664,006 0 664,006 (664,006) NA NA NA
412300 GATE RECEIPTS 0 0 16,277 85,529 0 85,529 (85,529) NA NA NA
413500 SUMMER SCHOOL TUITION 0 0 0 5,525 0 5,525 (5,525) NA NA NA
417000 STUDENT ACTIVITIES‐CENTRALIZED 0 0 4,603 57,037 0 57,037 (57,037) NA NA NA
418000 COMMUNITY SERVICE ACTIVITIES 0 0 400 1,160 0 1,160 (1,160) NA NA NA
419100 RENTAL OF PROPERTY 0 0 0 691 0 691 (691) NA NA NA
419850 STUDENT SUPPLY FEES 0 0 925 27,359 0 27,359 (27,359) NA NA NA
413200 TUITION ‐ OTHER GEORGIA LUAS 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 217,466 8,572,275 1,530,939 8,752,863 0 8,752,863 (180,587) ‐2.11% ‐82.14% 104.21%
INTEREST 415000 INVESTMENT INCOME 0 0 1,229 7,920 0 7,920 (7,920) NA NA NA
INTEREST Total 0 0 1,229 7,920 0 7,920 (7,920) NA NA NA
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 0 0 0 0 0 0 0 NA NA NA
438000 OTHER GRANTS FROM GEORGIA DOE 0 6,079,857 0 113,954 0 113,954 5,965,903 98.13% ‐100.00% ‐96.25%
439950 FUNDS ‐ OTHER STATE AGENCIES 0 2,500 0 0 0 0 2,500 100.00% ‐100.00% ‐100.00%
436000 CAPITAL OUTLAY GRANTS 0 4,053,060 0 0 0 0 4,053,060 100.00% ‐100.00% ‐100.00%
434000 GRANTS FROM PRE‐K LOTTERY 0 9,137,155 1,393,567 8,229,056 0 8,229,056 908,099 9.94% ‐84.75% 80.12%
STATE SOURCES Total 0 19,272,572 1,393,567 8,343,011 0 8,343,011 10,929,562 56.71% ‐92.77% ‐13.42%
FEDERAL SOURCES 443000 CAT GRANTS ‐ DIRECT FED GOVT 0 0 0 119,714 0 119,714 (119,714) NA NA NA
445350 CARES ACT‐ESSER 347,122,928 541,278,720 0 845,209 0 845,209 540,433,511 99.84% ‐100.00% ‐99.69%
445200 OTH FED GRANTS THRU GA DOE 0 119,048,863 (2,612) 8,295,285 0 8,295,285 110,753,578 93.03% ‐100.00% ‐86.06%
445300 ALL OTHER FEDERAL GRANTS 0 504,271 56,931 809,775 0 809,775 (305,504) ‐60.58% ‐88.71% 221.17%
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 347,152,928 661,636,037 54,319 10,069,983 0 10,069,983 651,566,054 98.48% ‐99.99% ‐96.96%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 4,424,000 4,676,221 51,005 1,161,393 0 1,161,393 3,514,829 75.16% ‐98.91% ‐50.33%
459950 OTHER SOURCE 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 4,424,000 4,676,221 51,005 1,161,393 0 1,161,393 3,514,829 75.16% ‐98.91% ‐50.33%
TOTAL REVENUE 351,794,394 694,157,106 3,031,058 28,335,169 0 28,335,169 665,821,937 95.92% ‐99.56% ‐91.84%
INSTRUCTION 511000 TEACHERS 0 15,462,377 1,500,233 6,172,611 0 6,172,611 9,289,766 60.08% ‐90.30% ‐20.16%
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 76,000 780,158 0 881,551 0 881,551 (101,393) ‐13.00% ‐100.00% 125.99%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 17,500 0 0 0 0 17,500 100.00% ‐100.00% ‐100.00%
511500 EXTENDED DAY ‐ TEACHERS 0 34,705 0 0 0 0 34,705 100.00% ‐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 2,189,716 0 86,499 0 86,499 2,103,217 96.05% ‐100.00% ‐92.10%
511800 ART ‐ MUSIC ‐ PE 0 175,652 7,351 30,271 0 30,271 145,381 82.77% ‐95.81% ‐65.53%
513000 PRINCIPAL 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 4,472,053 538,766 2,261,034 0 2,261,034 2,211,019 49.44% ‐87.95% 1.12%
514500 INTERPRETER 0 410,366 23,252 95,831 0 95,831 314,535 76.65% ‐94.33% ‐53.30%
516100 TECHNOLOGY SPECIALIST 0 184,910 16,092 65,132 0 65,132 119,778 64.78% ‐91.30% ‐29.55%
516300 SCH NURSE/SPEC EDUC NURSE LPN 0 0 0 0 0 0 0 NA NA NA
516400 PHYS/OCCUP/SPEECH THERAPIST 0 194,594 9,194 36,776 0 36,776 157,818 81.10% ‐95.28% ‐62.20%
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%
519000 OTHER MANAGEMENT PERSONNEL 0 0 0 0 0 0 0 NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 300,169 1,488,290 0 1,488,290 (1,488,290) NA NA NA
519900 OTHER SALARIES & COMPENSATION 21,510,000 73,804,419 275,059 9,539,972 0 9,539,972 64,264,447 87.07% ‐99.63% ‐74.15%
519910 EXTRA ACTIVITY SALARIES 0 3,179,213 0 42,913 10,330 53,242 3,125,971 98.33% ‐100.00% ‐97.30%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 5,164,057 655,937 2,138,354 0 2,138,354 3,025,704 58.59% ‐87.30% ‐17.18%
Page 12 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% 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 44,556 350,469 0 350,469 (262,653) ‐299.10% ‐49.26% 698.20%
523000 TEACHERS RETIREMENT SYSTEM 0 5,389,583 410,083 1,677,869 0 1,677,869 3,711,713 68.87% ‐92.39% ‐37.74%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 729 2,917 0 2,917 (2,917) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 72 1,233 0 1,233 (1,233) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 568,915 4,326,572 16,147 97,894 0 97,894 4,228,678 97.74% ‐99.63% ‐95.47%
530000 PURCHASED PROF/TECH SERVICES 32,558,661 3,901,725 71,155 997,892 242,604 1,240,495 2,661,229 68.21% ‐98.18% ‐48.85%
532100 CONTRACTED SERV‐TEACHERS 1,647,054 10,818,861 33,139 3,129,254 46,436 3,175,689 7,643,172 70.65% ‐99.69% ‐42.15%
541000 WATER‐SEWER & CLEANING SERVIC 0 0 0 0 0 0 0 NA NA NA
543000 REPAIR & MAINTENANCE SERVICE 15,080 22,816 0 4,351 0 4,351 18,465 80.93% ‐100.00% ‐61.86%
544100 RENTAL OF LAND OR BUILDINGS 0 0 11,988 23,188 0 23,188 (23,188) NA NA NA
544200 RENTAL OF EQUIPMENT & VEHICLES 0 0 13,495 29,534 159 29,693 (29,693) NA NA NA
544400 OTHER RENTALS 0 0 13,495 37,700 0 37,700 (37,700) NA NA NA
553000 COMMUNICATION 500,000 1,001,360 0 (655) 0 (655) 1,002,015 100.07% ‐100.00% ‐100.13%
553200 COMMUNICATION‐WEB SUBSCRPT/L 1,678,475 14,614,922 736,248 6,017,017 1,219,049 7,236,066 7,378,856 50.49% ‐94.96% ‐17.66%
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 330,359 108,419 5,937 22,828 0 22,828 85,591 78.94% ‐94.52% ‐57.89%
559500 OTHER PURCHASED SERVICES 0 0 25,750 113,147 691 113,838 (113,838) NA NA NA
561000 SUPPLIES 969,318 13,393,541 187,256 2,775,532 347,916 3,123,448 10,270,093 76.68% ‐98.60% ‐58.55%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 112,144 896,025 13,893 279,477 17,644 297,121 598,903 66.84% ‐98.45% ‐37.62%
561200 COMPUTER SOFTWARE 438,760 491,155 972 126,095 8,277 134,372 356,782 72.64% ‐99.80% ‐48.65%
561500 EXPENDABLE EQUIPMENT 110,388 7,779,691 58,441 2,040,205 168,770 2,208,975 5,570,715 71.61% ‐99.25% ‐47.55%
561600 EXPENDABLE COMPUTER EQUIPMEN 123,188 41,728,250 (36,230) 5,711,361 121,195 5,832,555 35,895,695 86.02% ‐100.09% ‐72.63%
564000 DIGITAL/ELECTRONIC TEXTBOOKS 0 4,707,421 0 10,000 0 10,000 4,697,421 99.79% ‐100.00% ‐99.58%
564100 TEXTBOOKS ‐ PRINTED 11,334,497 33,308,931 0 17,056,037 0 17,056,037 16,252,894 48.79% ‐100.00% 2.41%
564200 BOOKS (OTHER THAN TEXTBOOKS) 23,047 5,943,514 2,396 366,446 18,321 384,767 5,558,747 93.53% ‐99.96% ‐87.67%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 875,998 975 298,672 75,301 373,973 502,025 57.31% ‐99.89% ‐31.81%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 42,282 3,346,274 41,992 3,007,003 0 3,007,003 339,271 10.14% ‐98.75% 79.72%
581000 DUES AND FEES 85,434 37,925 132,966 1,254,446 18,694 1,273,139 (1,235,214) ‐3256.99% 250.60% 6515.40%
589000 OTHER EXPENDITURES 0 0 380,210 2,238,043 41,296 2,279,339 (2,279,339) NA NA NA
543200 REPAIR & MAINT SERVICE‐TECH 450,000 450,000 0 0 0 0 450,000 100.00% ‐100.00% ‐100.00%
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 0 0 NA NA NA
511200 PREKINDERGARTEN TEACHER 0 0 0 0 0 0 0 NA NA NA
544300 RENTAL OF COMPUTER EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
532200 CONTRACTED SERV‐ART‐MUSIC‐P.E. 0 0 0 0 0 0 0 NA NA NA
561099 SURPLUS 0 4,769,701 0 115,000 0 115,000 4,654,701 97.59% ‐100.00% ‐95.18%
INSTRUCTION Total 72,727,101 264,085,339 5,491,717 70,622,189 2,336,682 72,958,871 191,126,468 72.37% ‐97.92% ‐46.52%
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 16,000 89,960 0 89,960 (88,000) ‐4489.80% 716.33% 9079.59%
511700 EXTENDED YEAR 0 0 0 0 0 0 0 NA NA NA
514000 AIDES AND PARAPROFESSIONALS 0 2,500 3,555 107,846 0 107,846 (105,346) ‐4213.85% 42.22% 8527.70%
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
516300 SCH NURSE/SPEC EDUC NURSE LPN 0 109,854 7,160 28,083 0 28,083 81,771 74.44% ‐93.48% ‐48.87%
516400 PHYS/OCCUP/SPEECH THERAPIST 0 0 0 0 0 0 0 NA NA NA
517200 ELEMENTARY COUNSELOR 0 26,000 0 0 0 0 26,000 100.00% ‐100.00% ‐100.00%
517300 SECONDARY COUNSELOR 0 632,000 45,743 118,738 0 118,738 513,262 81.21% ‐92.76% ‐62.42%
519000 OTHER MANAGEMENT PERSONNEL 0 23,500 24,167 130,119 0 130,119 (106,619) ‐453.70% 2.84% 1007.39%
519100 OTHER ADMINISTRATIVE PERSONNE 0 5,904,841 151,552 1,471,061 0 1,471,061 4,433,780 75.09% ‐97.43% ‐50.17%
519900 OTHER SALARIES & COMPENSATION 2,109,700 29,201,641 176,203 1,823,737 0 1,823,737 27,377,904 93.75% ‐99.40% ‐87.51%
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 5,309,692 316,860 1,326,999 0 1,326,999 3,982,693 75.01% ‐94.03% ‐50.02%
522000 FICA 0 76,283 19,659 119,305 0 119,305 (43,022) ‐56.40% ‐74.23% 212.79%
523000 TEACHERS RETIREMENT SYSTEM 0 5,374,277 286,657 1,425,801 0 1,425,801 3,948,476 73.47% ‐94.67% ‐46.94%
524000 EMPLOYEES RETIREMENT SYSTEM 0 0 1,705 4,263 0 4,263 (4,263) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 297 0 1,105 0 1,105 (808) ‐272.38% ‐100.00% 644.77%
Page 13 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% 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
529000 OTHER EMPLOYEE BENEFITS 55,650 1,321,142 13,526 84,602 0 84,602 1,236,541 93.60% ‐98.98% ‐87.19%
530000 PURCHASED PROF/TECH SERVICES 26,407,246 11,521,576 480,261 4,018,700 7,179 4,025,878 7,495,698 65.06% ‐95.83% ‐30.24%
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 98,457 5,699 9,083 7,329 16,412 82,045 83.33% ‐94.21% ‐81.55%
553200 COMMUNICATION‐WEB SUBSCRPT/L 5,777 2,423,954 1,133 970,414 7,461 977,875 1,446,079 59.66% ‐99.95% ‐19.93%
558000 TRAVEL ‐ EMPLOYEES 0 51,048 2,644 13,826 0 13,826 37,222 72.92% ‐94.82% ‐45.83%
559500 OTHER PURCHASED SERVICES 0 13,000 0 0 0 0 13,000 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 102,446 1,505,526 36,987 253,955 97,908 351,863 1,153,662 76.63% ‐97.54% ‐66.26%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 9,759 18,209 0 321 0 321 17,888 98.24% ‐100.00% ‐96.47%
561200 COMPUTER SOFTWARE 0 10,000 34,236 47,716 0 47,716 (37,716) ‐377.16% 242.36% 854.32%
561500 EXPENDABLE EQUIPMENT 25,006 779,373 18,144 144,155 147,684 291,840 487,533 62.55% ‐97.67% ‐63.01%
561600 EXPENDABLE COMPUTER EQUIPMEN 15,500 185,141 0 87,545 1,652 89,197 95,943 51.82% ‐100.00% ‐5.43%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 500 112,462 0 52,522 500 53,022 59,440 52.85% ‐100.00% ‐6.60%
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 1,005 6,035 1,430 7,465 22,501 75.09% ‐96.65% ‐59.72%
589000 OTHER EXPENDITURES 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%
517100 TEACHER SUPT SPEC/DIAG/AUDIO 0 2,411,480 827,168 3,983,364 0 3,983,364 (1,571,884) ‐65.18% ‐65.70% 230.37%
517400 SCHOOL PSYCHOLOGIST 0 16,500 7,404 40,482 0 40,482 (23,982) ‐145.35% ‐55.13% 390.70%
517600 SCHOOL SOCIAL WORKER 0 102,500 12,631 53,142 0 53,142 49,358 48.15% ‐87.68% 3.69%
517700 FAMILY SERVICES/PARENT COORD 0 1,435,962 199,846 712,985 0 712,985 722,977 50.35% ‐86.08% ‐0.70%
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
562000 ENERGY / ELECTRICITY 0 0 0 0 0 0 0 NA NA NA
516500 LIBRARIAN/MEDIA SPECIALIST 0 0 0 0 0 0 0 NA NA NA
517800 GRADUATION COACH 0 31,875 0 0 0 0 31,875 100.00% ‐100.00% ‐100.00%
517900 REHABILITATION COUNSELOR 0 0 0 0 0 0 0 NA NA NA
PUPIL SERVICES Total 28,736,584 68,889,875 2,689,945 17,135,886 271,143 17,407,030 51,482,846 74.73% ‐96.10% ‐50.25%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 511000 TEACHERS 0 0 0 0 0 0 0 NA NA NA
511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 11,570 0 1,740 0 1,740 9,830 84.96% ‐100.00% ‐69.92%
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 4,000 9,585 0 9,585 63,165 86.82% ‐94.50% ‐73.65%
514200 SALARY OF CLERICAL STAFF 0 54,121 6,532 38,036 0 38,036 16,085 29.72% ‐87.93% 40.56%
519000 OTHER MANAGEMENT PERSONNEL 9,447 241,685 35,546 200,659 0 200,659 41,026 16.97% ‐85.29% 66.05%
519100 OTHER ADMINISTRATIVE PERSONNE 0 731,040 14,774 292,468 0 292,468 438,572 59.99% ‐97.98% ‐19.99%
519900 OTHER SALARIES & COMPENSATION 0 1,124,931 0 191,000 0 191,000 933,931 83.02% ‐100.00% ‐66.04%
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 10,725 71,405 0 71,405 23,633 24.87% ‐88.72% 50.27%
522000 FICA 0 8,702 928 7,300 0 7,300 1,401 16.10% ‐89.33% 67.79%
523000 TEACHERS RETIREMENT SYSTEM 1,877 171,557 9,976 90,964 0 90,964 80,593 46.98% ‐94.19% 6.05%
529000 OTHER EMPLOYEE BENEFITS 0 57,112 707 6,333 0 6,333 50,779 88.91% ‐98.76% ‐77.82%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 1,376,835 381,569 469,690 98,134 567,825 809,011 58.76% ‐72.29% ‐31.77%
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 1,618,371 275,380 287,671 2,960 290,631 1,327,740 82.04% ‐82.98% ‐64.45%
558000 TRAVEL ‐ EMPLOYEES 0 26,151 1,687 4,639 0 4,639 21,513 82.26% ‐93.55% ‐64.53%
559500 OTHER PURCHASED SERVICES 0 7,200 0 0 0 0 7,200 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES (21,041) 769,106 119,677 232,185 81,834 314,018 455,087 59.17% ‐84.44% ‐39.62%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 13,950 9,983 0 2,534 634 3,168 6,816 68.27% ‐100.00% ‐49.24%
561200 COMPUTER SOFTWARE 40,000 312,900 0 4,795 0 4,795 308,105 98.47% ‐100.00% ‐96.94%
561500 EXPENDABLE EQUIPMENT 0 414,126 6,140 107,671 17,008 124,679 289,447 69.89% ‐98.52% ‐48.00%
Page 14 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
561600 EXPENDABLE COMPUTER EQUIPMEN 8,500 75,495 300 9,416 142 9,558 65,937 87.34% ‐99.60% ‐75.06%
564100 TEXTBOOKS ‐ PRINTED 0 0 0 0 0 0 0 NA NA NA
564200 BOOKS (OTHER THAN TEXTBOOKS) 0 42,292 39 7,345 1,524 8,868 33,424 79.03% ‐99.91% ‐65.27%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 848 0 0 0 0 848 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 0 38,679 950 9,720 1,125 10,845 27,834 71.96% ‐97.54% ‐49.74%
517700 FAMILY SERVICES/PARENT COORD 0 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
530003 OTHER COST‐PROFESSIONAL TECH 0 0 0 0 0 0 0 NA NA NA
530001 ARCHITECT/ENGINEER 0 0 0 0 0 0 0 NA NA NA
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 26,155,378 7,267,613 868,930 2,045,154 203,361 2,248,515 5,019,098 69.06% ‐88.04% ‐43.72%
INSTRUCTIONAL STAFF TRAINING 511300 SUBSTITUTE/TEMPORARY EMPLOYEE 0 34,370 0 4,780 0 4,780 29,590 86.09% ‐100.00% ‐72.19%
511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 86,465 0 540 0 540 85,925 99.38% ‐100.00% ‐98.75%
511600 PROF DEVELOPMENT STIPENDS 61,226 9,979,687 12,407 1,116,186 0 1,116,186 8,863,501 88.82% ‐99.88% ‐77.63%
516100 TECHNOLOGY SPECIALIST 0 0 0 0 0 0 0 NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 0 598,675 8,860 31,205 2,000 33,205 565,470 94.45% ‐98.52% ‐89.58%
519100 OTHER ADMINISTRATIVE PERSONNE 0 17,660,799 1,196,296 6,203,679 0 6,203,679 11,457,120 64.87% ‐93.23% ‐29.75%
519900 OTHER SALARIES & COMPENSATION 1,890,000 3,092,029 202,882 1,104,586 0 1,104,586 1,987,442 64.28% ‐93.44% ‐28.55%
520000 EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 3,415,081 306,367 1,670,220 0 1,670,220 1,744,860 51.09% ‐91.03% ‐2.19%
522000 FICA 0 104,142 19,886 119,256 0 119,256 (15,114) ‐14.51% ‐80.90% 129.03%
523000 TEACHERS RETIREMENT SYSTEM 0 3,178,996 291,325 1,439,349 0 1,439,349 1,739,647 54.72% ‐90.84% ‐9.45%
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 16,151 92,111 0 92,111 748,325 89.04% ‐98.08% ‐78.08%
530000 PURCHASED PROF/TECH SERVICES 26,118,743 4,281,925 48,201 690,863 99,243 790,106 3,491,819 81.55% ‐98.87% ‐67.73%
532100 CONTRACTED SERV‐TEACHERS 0 10,183 0 7,700 0 7,700 2,483 24.38% ‐100.00% 51.23%
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 5,803 47,881 2,125,238 97.80% ‐100.00% ‐96.13%
558000 TRAVEL ‐ EMPLOYEES 36,000 1,626,638 41,515 357,332 11,856 369,188 1,257,450 77.30% ‐97.45% ‐56.07%
559400 PAYMENTS TO CHARTER SCHOOLS 13,498 0 0 0 0 0 0 NA NA NA
559500 OTHER PURCHASED SERVICES 0 49,001 2,350 2,350 0 2,350 46,651 95.20% ‐95.20% ‐90.41%
561000 SUPPLIES 3,269 1,670,283 0 115,242 19,936 135,178 1,535,105 91.91% ‐100.00% ‐86.20%
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 0 39,585 2,374 41,959 3,246,149 98.72% ‐100.00% ‐97.59%
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 6,834,981 0 76,930 17,466 94,396 6,740,585 98.62% ‐100.00% ‐97.75%
581000 DUES AND FEES 376,398 1,619,056 13,883 234,032 6,422 240,454 1,378,602 85.15% ‐99.14% ‐71.09%
589000 OTHER EXPENDITURES 0 660 0 0 0 0 660 100.00% ‐100.00% ‐100.00%
553400 SBITA greater than 12 months 0 15,000 0 0 0 0 15,000 100.00% ‐100.00% ‐100.00%
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
INSTRUCTIONAL STAFF TRAINING Total 28,687,656 60,897,324 2,160,123 13,350,198 165,100 13,515,298 47,382,026 77.81% ‐96.45% ‐56.16%
EDUCATIONAL MEDIA SERVICES 514200 SALARY OF CLERICAL STAFF 0 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 2,800,000 3,057,800 0 408,000 0 408,000 2,649,800 86.66% ‐100.00% ‐73.31%
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 0 250 148 148 0 148 102 40.94% ‐40.94% 18.13%
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% ‐50.67%
516500 LIBRARIAN/MEDIA SPECIALIST 0 29,500 0 0 0 0 29,500 100.00% ‐100.00% ‐100.00%
EDUCATIONAL MEDIA SERVICES Total 2,874,200 3,160,721 148 433,846 0 433,846 2,726,875 86.27% ‐100.00% ‐72.55%
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%
514200 SALARY OF CLERICAL STAFF 0 23,967 3,531 60,381 0 60,381 (36,414) ‐151.93% ‐85.27% 403.87%
519000 OTHER MANAGEMENT PERSONNEL 0 243,761 62,198 397,651 0 397,651 (153,890) ‐63.13% ‐74.48% 226.26%
Page 15 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
519100 OTHER ADMINISTRATIVE PERSONNE 0 1,655,848 170,216 977,500 0 977,500 678,348 40.97% ‐89.72% 18.07%
519900 OTHER SALARIES & COMPENSATION 1,200,000 1,683,472 0 33,500 0 33,500 1,649,972 98.01% ‐100.00% ‐96.02%
519910 EXTRA ACTIVITY SALARIES 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 349,085 35,700 210,661 0 210,661 138,424 39.65% ‐89.77% 20.69%
522000 FICA 0 11,595 3,591 23,452 0 23,452 (11,857) ‐102.26% ‐69.03% 304.52%
523000 TEACHERS RETIREMENT SYSTEM 0 457,245 48,967 294,858 0 294,858 162,388 35.51% ‐89.29% 28.97%
529000 OTHER EMPLOYEE BENEFITS 31,800 193,285 3,948 55,008 0 55,008 138,276 71.54% ‐97.96% ‐43.08%
530000 PURCHASED PROF/TECH SERVICES (5,645,750) 875,976 10,584 134,342 0 134,342 741,635 84.66% ‐98.79% ‐69.33%
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% ‐99.65%
553200 COMMUNICATION‐WEB SUBSCRPT/L 0 55,609 42,705 42,705 6,316 49,021 6,588 11.85% ‐23.20% 53.59%
558000 TRAVEL ‐ EMPLOYEES 0 65,668 1,888 11,505 0 11,505 54,163 82.48% ‐97.13% ‐64.96%
561000 SUPPLIES 7,960 99,161 4,073 20,663 3,962 24,625 74,536 75.17% ‐95.89% ‐58.32%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 5,400 0 210 1,170 1,380 4,020 74.45% ‐100.00% ‐92.24%
561200 COMPUTER SOFTWARE 0 0 0 0 0 0 0 NA NA NA
561500 EXPENDABLE EQUIPMENT 0 71,002 41 2,623 0 2,623 68,379 96.31% ‐99.94% ‐92.61%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 177,320 0 15,762 0 15,762 161,558 91.11% ‐100.00% ‐82.22%
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 32,921 359 9,193 0 9,193 23,728 72.07% ‐98.91% ‐44.15%
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
514100 SALARY OF SERETARIAL STAFF 0 0 3,828 22,967 0 22,967 (22,967) NA NA NA
588000 FEDERAL INDIRECT COST CHARGES 0 0 0 0 0 0 0 NA NA NA
514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
553400 SBITA greater than 12 months 0 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
531000 CONTRACTED SERVICE ‐ADMIN 0 0 0 0 0 0 0 NA NA NA
FEDERAL GRANT ADMINISTRATION Total (4,405,990) 6,018,815 391,631 2,312,997 11,448 2,324,445 3,694,369 61.38% ‐93.49% ‐23.14%
GENERAL ADMINISTRATION 514200 SALARY OF CLERICAL STAFF 0 142,753 8,332 52,990 0 52,990 89,763 62.88% ‐94.16% ‐25.76%
519000 OTHER MANAGEMENT PERSONNEL 0 65,107 0 51,446 0 51,446 13,660 20.98% ‐100.00% 58.04%
519100 OTHER ADMINISTRATIVE PERSONNE 0 728,082 83,511 536,854 0 536,854 191,228 26.26% ‐88.53% 47.47%
519900 OTHER SALARIES & COMPENSATION 1,700,000 2,972,920 0 128,000 0 128,000 2,844,920 95.69% ‐100.00% ‐91.39%
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 43,572 19,000 103,045 0 103,045 (59,473) ‐136.49% ‐56.39% 372.99%
522000 FICA 0 2,422 1,277 9,202 0 9,202 (6,780) ‐280.01% ‐47.26% 660.02%
523000 TEACHERS RETIREMENT SYSTEM 0 156,620 18,960 129,736 0 129,736 26,884 17.17% ‐87.89% 65.67%
529000 OTHER EMPLOYEE BENEFITS 45,050 137,095 936 8,074 0 8,074 129,021 94.11% ‐99.32% ‐88.22%
530000 PURCHASED PROF/TECH SERVICES 26,104,045 936,548 0 0 0 0 936,548 100.00% ‐100.00% ‐100.00%
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 70,056 143,677 4,793 73,072 1,820 74,892 68,785 47.87% ‐96.66% 1.72%
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
589000 OTHER EXPENDITURES 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%
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
588000 FEDERAL INDIRECT COST CHARGES 20,920,629 52,539,395 0 0 0 0 52,539,395 100.00% ‐100.00% ‐100.00%
531000 CONTRACTED SERVICE ‐ADMIN 0 0 0 0 0 0 0 NA NA NA
GENERAL ADMINISTRATION Total 51,356,965 57,883,932 136,810 1,092,419 3,374 1,095,793 56,788,139 98.11% ‐99.76% ‐96.23%
SCHOOL ADMINISTRATION 511400 SUBSTITUTE/TEMPORARY EMPLOYEE 0 0 0 466 0 466 (466) NA NA NA
513000 PRINCIPAL 0 49,000 10,737 53,683 0 53,683 (4,683) ‐9.56% ‐78.09% 119.11%
514200 SALARY OF CLERICAL STAFF 0 233,079 14,800 82,702 0 82,702 150,377 64.52% ‐93.65% ‐29.04%
Page 16 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING YTD VARIANCE
BUDGET BUDGET MONTH YTD BALANCE VARIANCE
BUDGET
519000 OTHER MANAGEMENT PERSONNEL 0 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
519900 OTHER SALARIES & COMPENSATION 1,500,000 8,032,948 0 672,000 0 672,000 7,360,948 91.63% ‐100.00% ‐83.27%
521000 STATE HEALTH INSURANCE 0 52,980 12,075 56,793 0 56,793 (3,813) ‐7.20% ‐77.21% 114.39%
522000 FICA 0 5,068 562 3,420 0 3,420 1,648 32.52% ‐88.92% 34.95%
523000 TEACHERS RETIREMENT SYSTEM 0 53,665 8,491 47,350 0 47,350 6,315 11.77% ‐84.18% 76.46%
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 859 4,295 0 4,295 (4,295) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 39,750 215,150 687 5,085 0 5,085 210,065 97.64% ‐99.68% ‐95.27%
530000 PURCHASED PROF/TECH SERVICES 26,218,884 1,137,189 0 496,635 0 496,635 640,554 56.33% ‐100.00% ‐12.66%
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
513100 ASSISTANT PRINCIPAL 0 86,500 0 0 0 0 86,500 100.00% ‐100.00% ‐100.00%
514800 ACCOUNTANT 0 1,000 15,323 93,940 0 93,940 (92,940) ‐9294.00% 1432.33% 18688.01%
SCHOOL ADMINISTRATION Total 27,758,634 9,874,079 63,534 1,516,530 0 1,516,530 8,357,548 84.64% ‐99.36% ‐69.28%
SUPPORT SERVICES ‐ BUSINESS 514200 SALARY OF CLERICAL STAFF 0 3,000 0 0 0 0 3,000 100.00% ‐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 0 146,000 0 146,000 160,000 52.29% ‐100.00% ‐4.58%
521000 STATE HEALTH INSURANCE 0 0 3,160 12,720 0 12,720 (12,720) NA NA NA
522000 FICA 0 1,842 171 851 0 851 990 53.78% ‐90.73% ‐7.56%
523000 TEACHERS RETIREMENT SYSTEM 0 0 2,665 12,446 0 12,446 (12,446) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 4,028 10 247 0 247 3,781 93.88% ‐99.74% ‐87.76%
530000 PURCHASED PROF/TECH SERVICES 26,102,645 228,126 0 142,125 0 142,125 86,001 37.70% ‐100.00% 24.60%
558000 TRAVEL ‐ EMPLOYEES 0 6,955 0 0 0 0 6,955 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 7,000 21,440 2,159 4,050 866 4,917 16,523 77.07% ‐89.93% ‐62.22%
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 0 0 28,100 100.00% ‐100.00% ‐100.00%
581000 DUES AND FEES 0 33,572 0 0 0 0 33,572 100.00% ‐100.00% ‐100.00%
514800 ACCOUNTANT 0 15,000 13,126 60,232 0 60,232 (45,232) ‐301.55% ‐12.49% 703.09%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 500 0 0 0 0 500 100.00% ‐100.00% ‐100.00%
SUPPORT SERVICES ‐ BUSINESS Total 26,109,645 866,677 21,292 378,671 866 379,537 487,140 56.21% ‐97.54% ‐12.62%
MAINTENANCE AND OPERATION OF PLANT SERVICES 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
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 2,446,000 0 2,446,000 8,702,748 78.06% ‐100.00% ‐56.12%
519910 EXTRA ACTIVITY SALARIES 0 0 0 120 0 120 (120) NA NA NA
521000 STATE HEALTH INSURANCE 0 0 244 619 0 619 (619) NA NA NA
522000 FICA 0 16,653 6 58 0 58 16,595 99.65% ‐99.96% ‐99.30%
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 64,766 464,478 1 31 0 31 464,447 99.99% ‐100.00% ‐99.99%
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% ‐60.54%
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% ‐77.95%
544100 RENTAL OF LAND OR BUILDINGS 0 42,080 0 0 0 0 42,080 100.00% ‐100.00% ‐100.00%
553200 COMMUNICATION‐WEB SUBSCRPT/L 0 1,141,050 0 0 0 0 1,141,050 100.00% ‐100.00% ‐100.00%
561000 SUPPLIES 26,830,579 29,664,730 2,456 9,302 4,396 13,698 29,651,032 99.95% ‐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 3,561,854 5,019 5,019 0 5,019 3,556,835 99.86% ‐99.86% ‐99.72%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 1,858,781 0 0 0 0 1,858,781 100.00% ‐100.00% ‐100.00%
571500 LAND IMPROVEMENTS 37,023 58,623 0 37,023 21,600 58,623 0 0.00% ‐100.00% 26.31%
572000 BUILDING ACQUISIT/CNSTR/IMPRV 5,000 458,994 0 42,863 0 42,863 416,131 90.66% ‐100.00% ‐81.32%
Page 17 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% 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
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% 100.00%
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
543200 REPAIR & MAINT SERVICE‐TECH 3,750,000 7,442,643 0 0 0 0 7,442,643 100.00% ‐100.00% ‐100.00%
518000 BUS DRIVERS 0 0 0 0 0 0 0 NA NA NA
562000 ENERGY / ELECTRICITY 7,204 1,759 0 0 0 0 1,759 100.00% ‐100.00% ‐100.00%
518600 CUSTODIAL PERSONNEL 0 148,700 452 4,179 0 4,179 144,521 97.19% ‐99.70% ‐94.38%
518100 MAINT PERSONNEL‐TRANS MECHAN 0 92,750 0 0 0 0 92,750 100.00% ‐100.00% ‐100.00%
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
MAINTENANCE AND OPERATION OF PLANT SERVICES Total 75,326,490 64,902,052 8,179 5,467,392 25,996 5,493,387 59,408,664 91.54% ‐99.99% ‐83.15%
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
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 1,306,000 0 1,306,000 5,657,129 81.24% ‐100.00% ‐62.49%
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
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% ‐62.54%
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
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 17,111,928 0 0 0 0 17,111,928 100.00% ‐100.00% ‐100.00%
589000 OTHER EXPENDITURES 0 0 0 0 0 0 0 NA NA NA
551900 STUD TRANSP PURCHASED‐OTH SRC 0 5,000 0 413 0 413 4,587 91.75% ‐100.00% ‐83.49%
552000 INSURANCE (OTHR THAN EMPL BEN) 0 0 0 0 0 0 0 NA NA NA
518000 BUS DRIVERS 8,000 1,412,805 0 460,958 230 461,187 951,618 67.36% ‐100.00% ‐34.75%
562000 ENERGY / ELECTRICITY 0 712,576 0 345,157 89 345,245 367,330 51.55% ‐100.00% ‐3.12%
518600 CUSTODIAL PERSONNEL 0 0 0 0 0 0 0 NA NA NA
518100 MAINT PERSONNEL‐TRANS MECHAN 0 31,000 0 0 0 0 31,000 100.00% ‐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%
595000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
STUDENT TRANSPORTATION SERVICE Total 27,445,095 30,839,777 0 2,217,489 318 2,217,807 28,621,970 92.81% ‐100.00% ‐85.62%
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
514200 SALARY OF CLERICAL STAFF 0 5,750 0 0 0 0 5,750 100.00% ‐100.00% ‐100.00%
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 6,118 435,473 0 435,473 520,717 54.46% ‐99.36% ‐8.91%
519900 OTHER SALARIES & COMPENSATION 42,239,799 2,092,560 0 438,500 0 438,500 1,654,060 79.04% ‐100.00% ‐58.09%
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% ‐22.81%
522000 FICA 0 15,583 88 6,129 0 6,129 9,454 60.67% ‐99.44% ‐21.34%
523000 TEACHERS RETIREMENT SYSTEM 0 199,944 1,271 86,294 0 86,294 113,651 56.84% ‐99.36% ‐13.68%
529000 OTHER EMPLOYEE BENEFITS 0 69,546 133 5,768 0 5,768 63,779 91.71% ‐99.81% ‐83.41%
530000 PURCHASED PROF/TECH SERVICES 26,205,600 3,519,850 0 137,417 0 137,417 3,382,434 96.10% ‐100.00% ‐92.19%
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 0 1,581 0 1,581 78,419 98.02% ‐100.00% ‐96.05%
561000 SUPPLIES 6,501 130,545 549 22,912 5,363 28,275 102,270 78.34% ‐99.58% ‐64.90%
561100 SUPPLIES ‐ TECHNOLOGY RELATED 0 7,100 0 509 510 1,019 6,081 85.65% ‐100.00% ‐85.66%
561500 EXPENDABLE EQUIPMENT 45,000 89,798 2,807 6,209 2,574 8,783 81,015 90.22% ‐96.87% ‐86.17%
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%
Page 18 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% 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
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
543200 REPAIR & MAINT SERVICE‐TECH 0 0 0 0 0 0 0 NA NA NA
512100 DEPUTY ‐ AREA SUPERINTENDENT 0 0 0 0 0 0 0 NA NA NA
514300 RESEARCH PERSONNEL 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 80,181,515 7,756,276 10,966 1,200,995 8,447 1,209,442 6,546,834 84.41% ‐99.86% ‐69.03%
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
519000 OTHER MANAGEMENT PERSONNEL 0 0 5,566 5,566 0 5,566 (5,566) NA NA NA
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
519900 OTHER SALARIES & COMPENSATION 0 391,793 14,710 135,836 0 135,836 255,956 65.33% ‐96.25% ‐30.66%
521000 STATE HEALTH INSURANCE 0 0 616 9,571 0 9,571 (9,571) NA NA NA
522000 FICA 0 80 1,220 6,028 0 6,028 (5,948) ‐7458.13% 1429.49% 15016.26%
523000 TEACHERS RETIREMENT SYSTEM 0 0 1,157 1,157 0 1,157 (1,157) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 18,013 19 233 0 233 17,780 98.70% ‐99.90% ‐97.41%
530000 PURCHASED PROF/TECH SERVICES 0 0 0 249 0 249 (249) 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 0 365 986 157 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 0 162,761 1,213 163,973 (144,072) ‐723.93% ‐100.00% 1535.68%
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
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
533200 DRUG&ALCOHOL TEST‐FINGERPRINT 0 0 0 0 0 0 0 NA NA NA
OTHER SUPPORT SERVICES Total 0 429,787 23,652 322,386 1,370 323,756 106,031 24.67% ‐94.50% 50.02%
SCHOOL NUTRITION PROGRAM 514200 SALARY OF CLERICAL STAFF 0 0 0 0 0 0 0 NA NA NA
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 1,146,000 0 1,146,000 5,880,274 83.69% ‐100.00% ‐67.38%
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% ‐65.98%
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%
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%
518400 SCHOOL NUTR PROGRAM CAFETERIA 14,969,725 3,789,797 0 0 0 0 3,789,797 100.00% ‐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
SCHOOL NUTRITION PROGRAM Total 53,744,641 23,104,004 0 1,190,292 0 1,190,292 21,913,711 94.85% ‐100.00% ‐89.70%
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% 82.00%
521000 STATE HEALTH INSURANCE 0 0 0 0 0 0 0 NA NA NA
522000 FICA 0 0 0 7 0 7 (7) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 0 0 0 0 0 0 NA NA NA
529000 OTHER EMPLOYEE BENEFITS 0 0 0 0 0 0 0 NA NA NA
530000 PURCHASED PROF/TECH SERVICES 1,990,918 1,990,918 112,797 282,434 299,987 582,421 1,408,497 70.75% ‐94.33% ‐71.63%
544100 RENTAL OF LAND OR BUILDINGS 0 0 0 0 0 0 0 NA NA NA
Page 19 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% 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
544400 OTHER RENTALS 0 0 0 0 0 0 0 NA NA NA
558000 TRAVEL ‐ EMPLOYEES 20,000 20,000 2,435 10,299 0 10,299 9,701 48.50% ‐87.82% 2.99%
561000 SUPPLIES 126,082 126,082 3,938 34,922 45,180 80,102 45,980 36.47% ‐96.88% ‐44.60%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 0 0 0 0 0 0 NA NA NA
581000 DUES AND FEES 70,000 70,000 4,375 36,440 0 36,440 33,560 47.94% ‐93.75% 4.11%
589000 OTHER EXPENDITURES 0 0 1,778 4,344 0 4,344 (4,344) NA NA NA
530200 EMT AMBULANCE SERVICE‐ATHLETIC 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 0 0 0 0 0 0 0 NA NA NA
530100 CONTRACTED SECURITY‐ATHLETICS 30,000 30,000 17,006 22,615 0 22,615 7,385 24.62% ‐43.31% 50.76%
530300 COMMERCIAL CARRIERS‐ATHLETICS 55,000 25,000 0 0 0 0 25,000 100.00% ‐100.00% ‐100.00%
530400 AWARDS & PRINTING/BINDING‐ATH 40,000 40,000 1,560 12,280 4,201 16,481 23,519 58.80% ‐96.10% ‐38.60%
558100 SCHOOL REIMBURSE‐ATHLET TRAVEL 50,000 50,000 0 2,966 484 3,450 46,550 93.10% ‐100.00% ‐88.14%
558200 PLAYOFF PAYOUT 50,000 80,000 12,777 26,977 18,747 45,725 34,275 42.84% ‐84.03% ‐32.56%
561001 FIRST AID SUPPLIES‐ATHLETICS 70,000 70,000 7,273 11,769 4,178 15,947 54,053 77.22% ‐89.61% ‐66.37%
561510 ATHLETICS UNIFORMS 900,000 900,000 26,147 717,950 58,613 776,562 123,438 13.72% ‐97.09% 59.54%
561520 ATHLETICS EQUIPMENT<$5K/UNIT 900,000 900,000 95,002 326,262 76,261 402,523 497,477 55.28% ‐89.44% ‐27.50%
581300 ATHLETICS‐HOTEL 52,000 52,000 0 0 0 0 52,000 100.00% ‐100.00% ‐100.00%
ENTERPRISE OPERATIONS Total 4,354,000 4,354,500 285,088 1,489,719 507,651 1,997,370 2,357,130 54.13% ‐93.45% ‐31.58%
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%
571500 LAND IMPROVEMENTS 0 41,765 0 41,080 0 41,080 686 1.64% ‐100.00% 96.72%
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% ‐49.74%
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
530001 ARCHITECT/ENGINEER 5,790,672 4,257,771 0 0 43,980 43,980 4,213,791 98.97% ‐100.00% ‐100.00%
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% ‐55.43%
TRANSFERS & OTHER OUTLAYS 599000 OTHER USES 0 0 0 0 0 0 0 NA NA NA
593000 OPERATING TRANSFER TO OTH FUND 0 633,100 50,245 107,324 0 107,324 525,776 83.05% ‐92.06% ‐66.10%
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 50,245 107,324 0 107,324 525,776 83.05% ‐92.06% ‐66.10%
TOTAL EXPENDITURES 659,838,688 700,766,926 12,202,259 140,895,596 3,579,735 144,475,331 556,291,594 79.38% ‐98.26% ‐59.79%
Page 20 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 DEBT SERVICE (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% 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
12/31/2024
(UNAUDITED)
1 6
% 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 412200 DONATIONS 0 0 0 0 0 0 0 NA NA NA
419950 OTHER LOCAL REVENUES 0 0 86,514 97,405 0 97,405 (97,405) NA NA NA
411300 SPLOST ‐ TAX 429,000,000 429,000,000 12,817,155 64,460,139 0 64,460,139 364,539,861 84.97% ‐97.01% ‐69.95%
LOCAL REVENUES Total 429,000,000 429,000,000 12,903,668 64,557,544 0 64,557,544 364,442,456 84.95% ‐96.99% ‐69.90%
INTEREST 415000 INVESTMENT INCOME 2,800,000 2,800,000 2,358,953 15,113,936 0 15,113,936 (12,313,936) ‐439.78% ‐15.75% 979.57%
INTEREST Total 2,800,000 2,800,000 2,358,953 15,113,936 0 15,113,936 (12,313,936) ‐439.78% ‐15.75% 979.57%
STATE SOURCES 438000 OTHER GRANTS FROM GEORGIA DO 0 0 0 0 0 0 0 NA NA NA
436000 CAPITAL OUTLAY GRANTS 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 452000 OPER TRANSFERS FROM OTH FUND 0 21,500,000 0 41,500,000 0 41,500,000 (20,000,000) ‐93.02% ‐100.00% 286.05%
453000 SALE/COMP ‐ FIXED ASSETS LOSS 0 0 0 0 0 0 0 NA NA NA
451000 ISSUANCE OF BONDS 0 0 0 0 0 0 0 NA NA NA
461000 CAPITAL CONTRIBUTIONS 0 0 0 0 0 0 0 NA NA NA
464000 EXTRAORDINARY ITEMS 0 0 0 0 0 0 0 NA NA NA
463000 SPECIAL ITEMS 0 0 0 0 0 0 0 NA NA NA
TRANSFERS AND OTHER LOCAL Total 0 21,500,000 0 41,500,000 0 41,500,000 (20,000,000) ‐93.02% ‐100.00% 286.05%
TOTAL REVENUE 431,800,000 453,300,000 15,262,621 121,171,480 0 121,171,480 332,128,520 73.27% ‐96.63% ‐46.54%
INSTRUCTION 561500 EXPENDABLE EQUIPMENT 0 (960,000) 585 345,570 51,971 397,541 (1,357,541) 141.41% ‐100.06% ‐171.99%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 9,920,000 1,138,650 2,100,412 68,685 2,169,097 7,750,903 78.13% ‐88.52% ‐57.65%
573000 PURCHASE EQUIP‐NOT BUSES/COMP 0 960,000 0 51,848 0 51,848 908,152 94.60% ‐100.00% ‐89.20%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 0 0 0 0 0 0 NA NA NA
INSTRUCTION Total 0 9,920,000 1,139,235 2,497,831 120,656 2,618,486 7,301,514 73.60% ‐88.52% ‐49.64%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 530000 PURCHASED PROF/TECH SERVICES 0 63,250,767 827,549 4,018,067 23,460,145 27,478,212 35,772,555 56.56% ‐98.69% ‐87.29%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 12,290,329 0 14,977 10,887,896 10,902,872 1,387,457 11.29% ‐100.00% ‐99.76%
573400 PURCHASE/LEASE EQUIPMENT‐TECH 0 1,000,000 0 32,529 463,138 495,667 504,333 50.43% ‐100.00% ‐93.49%
IMPROVEMENT OF INSTRUCTIONAL SERVICES Total 0 76,541,096 827,549 4,065,572 34,811,179 38,876,751 37,664,345 49.21% ‐98.92% ‐89.38%
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 11,488 29,154 0 29,154 (29,154) NA NA NA
519000 OTHER MANAGEMENT PERSONNEL 10,000,000 7,000,000 47,927 285,766 0 285,766 6,714,234 95.92% ‐99.32% ‐91.84%
519100 OTHER ADMINISTRATIVE PERSONNE 0 0 0 0 0 0 0 NA NA NA
521000 STATE HEALTH INSURANCE 0 1,000,000 10,270 41,340 0 41,340 958,660 95.87% ‐98.97% ‐91.73%
522000 FICA 0 0 820 4,557 0 4,557 (4,557) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 0 1,000,000 12,347 64,307 0 64,307 935,693 93.57% ‐98.77% ‐87.14%
529000 OTHER EMPLOYEE BENEFITS 0 1,000,000 508 3,831 0 3,831 996,169 99.62% ‐99.95% ‐99.23%
530000 PURCHASED PROF/TECH SERVICES 5,294 93,813 0 0 15,683 15,683 78,129 83.28% ‐100.00% ‐100.00%
543000 REPAIR & MAINTENANCE SERVICE 0 2,279 0 0 0 0 2,279 100.00% ‐100.00% ‐100.00%
561500 EXPENDABLE EQUIPMENT 0 0 0 0 0 0 0 NA NA NA
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 83,360 428,955 32,075 461,031 10,532,883 95.81% ‐99.24% ‐92.20%
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 9,270,948 781,761 781,761 0 781,761 8,489,187 91.57% ‐91.57% ‐83.14%
STUDENT TRANSPORTATION SERVICE Total 1,000,000 9,270,948 781,761 781,761 0 781,761 8,489,187 91.57% ‐91.57% ‐83.14%
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 18,000,000 257,420 1,338,218 8,701,633 10,039,851 7,960,149 44.22% ‐98.57% ‐85.13%
561600 EXPENDABLE COMPUTER EQUIPMEN 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ CENTRAL Total 18,000,000 18,000,000 257,420 1,338,218 8,701,633 10,039,851 7,960,149 44.22% ‐98.57% ‐85.13%
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%
519000 OTHER MANAGEMENT PERSONNEL 4,912,962 4,912,962 66,410 209,000 0 209,000 4,703,962 95.75% ‐98.65% ‐91.49%
521000 STATE HEALTH INSURANCE 467,208 467,208 7,265 19,910 0 19,910 447,298 95.74% ‐98.45% ‐91.48%
522000 FICA 0 0 913 2,861 0 2,861 (2,861) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 743,475 743,475 13,800 43,425 0 43,425 700,050 94.16% ‐98.14% ‐88.32%
529000 OTHER EMPLOYEE BENEFITS 99,677 99,677 1,005 3,441 0 3,441 96,236 96.55% ‐98.99% ‐93.10%
Page 22 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 CAPITAL PROJECTS (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% of
ORIGINAL AMENDED CURRENT TOTAL REV/EXP REMAINING MONTHLY YTD
Description OBJECT OBJECT DESCRIPTION REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH YTD BALANCE VARIANCE VARIANCE
BUDGET
530000 PURCHASED PROF/TECH SERVICES 2,538,975 (2,318,405) 0 96,000 0 96,000 (2,414,405) 104.14% ‐100.00% ‐108.28%
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%
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 8,593,747 90,079,015 279,521,068 369,600,083 502,907,533 57.64% ‐99.02% ‐79.35%
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%
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% ‐60.77%
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
518100 MAINT PERSONNEL‐TRANS MECHAN 19,838 19,838 0 0 0 0 19,838 100.00% ‐100.00% ‐100.00%
530001 ARCHITECT/ENGINEER 8,318,082 41,453,903 1,574,061 5,650,288 4,886,717 10,537,005 30,916,898 74.58% ‐96.20% ‐72.74%
573200 PURCHASE/LEASE ‐ BUSES 101,833 101,833 0 0 0 0 101,833 100.00% ‐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%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES Total 729,323,050 951,239,439 10,257,201 96,353,540 284,414,874 380,768,414 570,471,025 59.97% ‐98.92% ‐79.74%
TRANSFERS & OTHER OUTLAYS 593000 OPERATING TRANSFER TO OTH FUND 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00% ‐100.00% ‐100.00%
TRANSFERS & OTHER OUTLAYS Total 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00% ‐100.00% ‐100.00%
DEBT SERVICE 581000 DUES AND FEES 0 434,566 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%
0 0 NA NA NA
0 0 NA NA NA
0 0 NA NA NA
0 0 NA NA NA
0 0 NA NA NA
0 0 NA NA NA
0 0 NA NA NA
0 0 NA NA NA
TOTAL EXPENDITURES 847,344,454 ############ 13,346,526 105,465,877 328,080,417 433,546,294 731,829,191 62.80% ‐98.85% ‐81.90%
Page 23 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% 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 419950 OTHER LOCAL REVENUES 557,046 557,046 5,875 977,680 0 977,680 (420,634) ‐75.51% ‐98.95% 251.02%
416110 STUDENT SALES‐BRKF‐LUNCH PROG 0 0 20,385 80,873 0 80,873 (80,873) NA NA NA
416120 STUDENT SALES‐BRKF PROGRAMS 69,017,224 69,017,224 68 310 0 310 69,016,914 100.00% ‐100.00% ‐100.00%
416210 SUPPL SALES ‐ BRKF‐LUNCH PROG 0 0 35,407 106,169 0 106,169 (106,169) NA NA NA
416220 ADULT SALES ‐ BRKF‐LUNCH PROG 0 0 36,846 52,362 0 52,362 (52,362) NA NA NA
416230 CONTR SALES ‐ BRKF‐LUNCH PROG 0 0 0 0 0 0 0 NA NA NA
416111 STUDENT SALES ‐ LUNCH 0 0 0 0 0 0 0 NA NA NA
416112 STUDENT SALES‐LUNCH P 0 0 0 0 0 0 0 NA NA NA
LOCAL REVENUES Total 69,574,270 69,574,270 98,580 1,217,394 0 1,217,394 68,356,876 98.25% ‐99.86% ‐96.50%
INTEREST 415000 INVESTMENT INCOME 0 0 0 0 0 0 0 NA NA NA
INTEREST Total 0 0 0 0 0 0 0 NA NA NA
STATE SOURCES 431200 TOTAL QBE FORMULA EARNINGS 0 0 0 0 0 0 0 NA NA NA
435100 SCHOOL NUTR SERVICE GRANTS(ST) 0 0 0 645,727 0 645,727 (645,727) NA NA NA
STATE SOURCES Total 0 0 0 645,727 0 645,727 (645,727) NA NA NA
FEDERAL SOURCES 445350 CARES ACT‐ESSER 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
445100 CHILD NUTR PROG SERVICE GRANTS 2,230,800 2,230,800 0 17,080,980 0 17,080,980 (14,850,180) ‐665.69% ‐100.00% 1431.38%
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 6,052,192 0 6,052,192 (1,719,852) ‐39.70% ‐100.00% 179.40%
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 0 173,043 0 173,043 336,957 66.07% ‐100.00% ‐32.14%
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
449000 REV ATTRIB ‐ USDA COMMODITIES 4,721,325 9,732,050 0 1,328,585 0 1,328,585 8,403,465 86.35% ‐100.00% ‐72.70%
FEDERAL SOURCES Total 11,794,465 16,805,190 0 24,634,800 0 24,634,800 (7,829,609) ‐46.59% ‐100.00% 193.18%
TRANSFERS AND OTHER LOCAL 452000 OPER TRANSFERS FROM OTH FUND 0 0 0 0 0 0 0 NA NA NA
451300 ACCR INTEREST‐ISSUANCE OF BOND 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 98,580 26,497,920 0 26,497,920 59,881,540 69.32% ‐99.89% ‐38.65%
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 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
514800 ACCOUNTANT 0 0 0 0 0 0 0 NA NA NA
SUPPORT SERVICES ‐ BUSINESS Total 0 0 0 0 0 0 0 NA NA NA
SCHOOL NUTRITION PROGRAM 514200 SALARY OF CLERICAL STAFF 98,010 98,010 9,172 40,910 0 40,910 57,100 58.26% ‐90.64% ‐16.52%
519000 OTHER MANAGEMENT PERSONNEL 1,187,520 1,187,520 149,732 956,387 0 956,387 231,133 19.46% ‐87.39% 61.07%
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% 98.75%
Page 24 of 25
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SCHOOL NUTRITION (DETAIL)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(UNAUDITED)
1 6
% 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 9,845,500 9,845,500 581,974 1,908,070 0 1,908,070 7,937,430 80.62% ‐94.09% ‐61.24%
522000 FICA 0 0 24,477 134,619 0 134,619 (134,619) NA NA NA
523000 TEACHERS RETIREMENT SYSTEM 3,726,035 3,726,035 139,096 649,845 0 649,845 3,076,191 82.56% ‐96.27% ‐65.12%
525000 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 NA NA NA
526000 WORKMEN COMPENSATION‐CLAIMS 0 0 0 127,557 0 127,557 (127,557) NA NA NA
528000 BENEFIT IN LIEU OF SOCIAL SECU 0 0 81,440 376,088 0 376,088 (376,088) NA NA NA
529000 OTHER EMPLOYEE BENEFITS 475,168 475,168 13,045 106,534 0 106,534 368,634 77.58% ‐97.25% ‐55.16%
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%
544100 RENTAL OF LAND OR BUILDINGS 330,000 330,000 17,791 136,741 116,190 252,930 77,070 23.35% ‐94.61% ‐17.13%
544200 RENTAL OF EQUIPMENT & VEHICLES 60,500 60,500 0 11,967 25,000 36,967 23,533 38.90% ‐100.00% ‐60.44%
558000 TRAVEL ‐ EMPLOYEES 165,000 165,000 0 7,319 0 7,319 157,681 95.56% ‐100.00% ‐91.13%
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 3,855,717 671,157 1,082,946 1,088,682 2,171,628 1,684,089 43.68% ‐82.59% ‐43.83%
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 2,402 20,152 0 20,152 343,423 94.46% ‐99.34% ‐88.91%
561600 EXPENDABLE COMPUTER EQUIPMEN 350,000 350,000 8,760 8,760 4,380 13,140 336,860 96.25% ‐97.50% ‐94.99%
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 11,855 1,123,886 0 1,123,886 376,114 25.07% ‐99.21% 49.85%
581000 DUES AND FEES 27,500 27,500 0 0 0 0 27,500 100.00% ‐100.00% ‐100.00%
543200 REPAIR & MAINT SERVICE‐TECH 118,977 118,977 0 119,480 0 119,480 (503) ‐0.42% ‐100.00% 100.85%
588000 FEDERAL INDIRECT COST CHARGES 596,000 596,000 0 0 0 0 596,000 100.00% ‐100.00% ‐100.00%
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 1,525,215 6,981,298 0 6,981,298 19,757,987 73.89% ‐94.30% ‐47.78%
563000 PURCHASED FOOD 28,823,148 28,823,148 514,142 10,718,039 14,732,104 25,450,143 3,373,005 11.70% ‐98.22% ‐25.63%
563500 FOOD ACQUISITIONS ‐ USDA 5,091,625 10,102,350 0 1,583,923 68,891 1,652,815 8,449,536 83.64% ‐100.00% ‐68.64%
SCHOOL NUTRITION PROGRAM Total 84,549,894 89,560,619 3,750,259 26,126,323 16,294,187 42,420,509 47,140,110 52.63% ‐95.81% ‐41.66%
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 3,750,259 26,126,323 16,294,187 42,420,509 47,140,110 52.63% ‐95.81% ‐41.66%
Page 25 of 25