DeKalb County School District
Superintendent’s Report
November 14, 2022
DeKalb County School District
FY2024 Budget Development Process
Presented by:
Masana Mailliard
Interim Chief Financial Officer
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DeKalb County School District (DCSD)
Overview of Budget Process
Address district priorities and
A initiatives Seek stakeholder input E
B Adopt a budget calendar Divisions develop initial budget plans F
Carryout activities over ten to twelve Superintendent and Board of Education
C months discuss budget plans and millage rate G
Finalize and adopt the millage rate and
D Release budget requests budget H
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Some Key Budget Drivers in FY2023-24
Students
Organization
• Provide opportunities for all students to
succeed • Enhance DCSD environment
• ... Remediation and high-quality instruction • ... Safe and secure facilities
• ... Access to resources and support systems • ... Access to quality tools and equipment
Employees Sustainability
• Retain and Attract • Source supplies, resources
• ... Compensation, flexibility and programs
• ... Health and wellness, growth and • ... Innovation and efficiency
professional development
Community Digitalization
• Build family and community trust and • Data-driven decision culture
partnerships
• ... Fast and reliable information
• ... Communication and transparency
• ... Enhanced performance
• ... Stakeholder input in decisions
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State of Business
Post pandemic outcomes indicate a
need to strengthen supports for
students. Student enrollment
declining.
Federal Funds
Many COVID 19 Relief grants will end
in FY2023-2024.
Teachers and employees nationwide
are exiting the education field to work
in other industries.
Rising Costs
Delays in sourcing goods and services.
Economists predict inflation could be
worse next year – recession looming.
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Phase 1 : Budget Work
SEP OCT NOV DEC
Superintendent September – December : Budget Oversight Committee and Superintendent are developing
Priorities budget priorities.
Student October – December: FTE & Enrollment forecasts developed to
Enrollment determine/assess school needs including RAMP.
October – November: Surveys released
Stakeholder
to gather input from Board of Education
Input and community.
November - December: Divisions and School
New Budgets Budgets drafted for FY2023-24.
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Current FY2022-23 Revenue Budget
General Fund Key Revenue Source Comparison
Top General Fund
Revenue Other Funds
$1,307,278,288
Sources
39%
61% Local Taxes 61% Contributing to
Operations
Primarily Property Tax revenues
• Federal and State Grants
31% State QBE* • School Nutrition
Local Tax Revenue
State QBE and Categorical Grants • Capital
State QBE and Categorical
(*QBE FTE earnings tied to student enrollment)
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Target Discretionary Budget Reductions Divisions Target a
Reduced Budget Amid
Economic Outlook
• Address critical needs
$206M -10% • Use disciplined approach
• Collaborate across
FY23 Divisions programs
Discretionary FY24 Discretionary $20.6M
Budget Total reduced to • Benchmark budget activity
$206M $185M
• Tighten spending
Anticipated
Budget Savings
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Current FY2022-23 Expenditures
Analysis of General Fund % Budgeted
Expenditure by Object
General Fund
FY2022-23
77% Budgeted
Expenditures
$1,327,076,427
Personnel $1.02B
Supplies, Materials and Equip. $73M
Purchased Property Services $71M
Other Purchased Services $63M
Purchased Services $60M
6% 5% 5% 5% 1% 1%
Property
Other Objects and Uses
$19M
$18M
Dues and Fees $2M
Personnel Supplies, Purchased Other Purchased Property Other Objects
Materials and Property Purchased Services and Uses
Equipment Services Services
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Phase 2 : Budget Work
JAN FEB MAR
January – February : Finalize draft budgets
Superintendent and revenue projections to hold work
Draft Budget sessions with the Board
March : Mini-sessions are
held with the Board
Sessions with
Board Board members will have
opportunities to review
details of the draft budgets
Formal BOE presentation of
Community General Fund Budget and
Revenue Projections
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Phase 3 : Budget Work
April May June
April: Board adopts
Superintendent tentative budget and
Draft Budget tax levy. FY24 Budget
is published
Sessions with (If needed: April/May for
Board continued mini-sessions.)
Community May and June:
Hold Public Hearings on Budget
Input
and Millage
Final Adoption June:
Budget and Final Adoption of
FY24 Budget and
Millage Rate
Millage Rate
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