DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2023
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 920,360,365 920,345,736 14,053 14,053 0 14,053 920,331,683 100.00%
INTEREST 9,000,000 9,000,000 1,515,670 1,515,670 0 1,515,670 7,484,330 83.16%
STATE SOURCES 523,845,318 523,845,318 7,247,206 7,247,206 0 7,247,206 516,598,111 98.62%
TRANSFERS AND OTHER LOCAL 1,433,772 1,433,772 (3,178) (3,178) 0 (3,178) 1,436,950 100.22%
Total Revenue 1,454,639,455 1,454,624,826 8,773,752 8,773,752 0 8,773,752 1,445,851,074 99.40%
INSTRUCTION 824,025,779 823,882,941 12,213,445 12,213,445 1,721,343 13,934,787 809,948,154 98.31%
PUPIL SERVICES 94,549,417 94,562,252 924,891 924,891 524,795 1,449,686 93,112,567 98.47%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 17,840,255 17,770,160 846,902 846,902 230,828 1,077,730 16,692,430 93.94%
INSTRUCTIONAL STAFF TRAINING 1,041,887 1,042,179 0 0 0 0 1,042,179 100.00%
EDUCATIONAL MEDIA SERVICES 16,806,267 16,806,267 98,847 98,847 976 99,823 16,706,444 99.41%
GENERAL ADMINISTRATION 63,458,320 63,468,320 1,033,434 1,033,434 1,285,695 2,319,130 61,149,190 96.35%
SCHOOL ADMINISTRATION 83,936,113 83,906,113 2,728,241 2,728,241 3,878 2,732,119 81,173,994 96.74%
SUPPORT SERVICES - BUSINESS 27,492,239 26,927,239 853,765 853,765 131,990 985,755 25,941,484 96.34%
MAINTENANCE AND OPERATION OF PLANT SERVICES 222,740,060 223,308,060 7,984,065 7,984,065 28,950,629 36,934,693 186,373,367 83.46%
STUDENT TRANSPORTATION SERVICE 79,886,601 79,864,421 2,493,218 2,493,218 1,124,359 3,617,577 76,246,844 95.47%
SUPPORT SERVICES - CENTRAL 33,173,661 33,489,161 1,964,459 1,964,459 1,502,815 3,467,274 30,021,887 89.65%
OTHER SUPPORT SERVICES 3,431,416 3,431,416 13,354 13,354 0 13,354 3,418,063 99.61%
SCHOOL NUTRITION PROGRAM 335,000 335,000 0 0 0 0 335,000 100.00%
ENTERPRISE OPERATIONS 61,672 61,672 0 0 0 0 61,672 100.00%
TRANSFERS & OTHER OUTLAYS 8,341,294 8,341,294 (431,234) (431,234) 0 (431,234) 8,772,528 105.17%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,477,119,981 1,477,196,496 30,723,387 30,723,387 35,477,306 66,200,693 1,410,995,803 95.52%
Revenues OVER/UNDER Expenditures (22,480,527) (22,571,670) (21,949,635) (21,949,635) (57,426,941)
BEGINNING BALANCE (Estimated) 265,464,594 265,464,594
ASSIGNED BALANCE (Gold Case) 45,000,000 45,000,000
UNASSIGNED STARTING BALANCE (Estimated) 220,464,594 220,464,594
ENDING BALANCE 198,514,959 163,037,653
1
FY2024
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,477,196,496
YTD EXPENSE $30,723,3
2.1%
UNEXPENDED BUDGET
$1,446,473,109 97.9%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2024
DeKalb County School District
YTD Expense Actuals by Function
DEBT SERVICE, 0 , 0.0%
TRANSFERS & OTHER OUTLAYS, INSTRUCTION, 12,213,445 , 38.7%
(431,234), -1.4%
OTHER SUPPORT SERVICES,
13,354 , 0.0%
ENTERPRISE OPERATIONS, 0 ,
0.0%
SCHOOL NUTRITION
PROGRAM, 0 , 0.0%
PUPIL SERVICES
SUPPORT SERVICES - CENTRAL,
924,891 , 2.9%
1,964,459 , 6.2%
IMPROVEMENT OF
INSTRUCTIONAL SERVICE
STUDENT TRANSPORTATION 846,902 , 2.7%
SERVICE, 2,493,218 , 7.9%
INSTRUCTIONAL ST
TRAINING, 0 ,
EDUCATIONAL MEDIA SERVI
98,847 , 0.3%
GENERAL ADMINISTRATION
MAINTENANCE AND OPERATION, 1,033,434 , 3.3%
7,984,065 , 25.3%
SCHOOL ADMINISTRATION,
SUPPORT SERVICES - 2,728,241 , 8.6%
BUSINESS, 853,765 , 2.7%
GENERAL OPERATIONS YTD EXPENSES
3 $30,723,387
FY2024
DeKalb County School District
YTD Expense Actuals by Function
Millions
(50) 0 50 100 150
INSTRUCTION $12.213
PUPIL SERVICES $0.925
IMPROVEMENT OF INSTRUCTIONAL SERVICES $0.847
INSTRUCTIONAL STAFF TRAINING $0.000
EDUCATIONAL MEDIA SERVICES $0.099
GENERAL ADMINISTRATION $1.033
SCHOOL ADMINISTRATION $2.728
SUPPORT SERVICES - BUSINESS $0.854
MAINTENANCE AND OPERATION $7.984
STUDENT TRANSPORTATION SERVICE $2.493
SUPPORT SERVICES - CENTRAL $1.964
OTHER SUPPORT SERVICES $0.013
SCHOOL NUTRITION PROGRAM $0.000
ENTERPRISE OPERATIONS $0.000
-$0.431
TRANSFERS & OTHER OUTLAYS
DEBT SERVICE $0.000
TOTAL GENERAL OPERATIONS BUDGET
$1,477,196,496
4
FY2024
DCSD General Fund
YTD REVENUE Budget vs Collections
1,000
$920.35
Millions
800
600
$523.85
REVENUE BUDGET
400 YTD ACTUALS
Series8
200
$0.01 $9.00 $1.52 $7.25 $1.43
0
$0.00
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(200)
(LOCAL & OTHER) Budgeted: $930,779,508 Actual: $1,526,545 .16%
(STATE) Budgeted: $523,845,318 Actual: $521,902,754 99.63%
TOTAL Budgeted: $1,454,624,826 Actual: $8,773,752 .60%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 10,560,056 10,548,465 1,318,476 1,318,476 0 1,318,476 9,229,989 87.50%
INTEREST 0 0 1,301 1,301 0 1,301 (1,301)
STATE SOURCES 75,263 75,263 198,141 198,141 0 198,141 (122,878) -163.26%
FEDERAL SOURCES 347,230,988 538,669,312 301,950 301,950 0 301,950 538,367,362 99.94%
TRANSFERS AND OTHER LOCAL 1,891,245 1,891,245 (425,987) (425,987) 0 (425,987) 2,317,232 122.52%
Total Revenue 359,757,552 551,184,285 1,393,882 1,393,882 0 1,393,882 549,790,403 99.75%
INSTRUCTION 80,023,619 191,691,625 4,680,225 4,680,225 (892,788) 3,787,437 187,904,188 98.02%
PUPIL SERVICES 28,639,337 25,963,770 423,806 423,806 (26,618) 397,188 25,566,583 98.47%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 26,521,168 2,937,357 95,153 95,153 (13,228) 81,925 2,855,432 97.21%
INSTRUCTIONAL STAFF TRAINING 28,645,004 11,659,391 872,965 872,965 81,055 954,021 10,705,370 91.82%
EDUCATIONAL MEDIA SERVICES 2,879,200 3,095,582 0 0 0 0 3,095,582 100.00%
FEDERAL GRANT ADMINISTRATION (4,405,990) 3,227,248 402,337 402,337 (20,119) 382,218 2,845,030 88.16%
GENERAL ADMINISTRATION 51,312,510 47,487,855 135,868 135,868 0 135,868 47,351,987 99.71%
SCHOOL ADMINISTRATION 27,707,645 6,144,757 91,303 91,303 0 91,303 6,053,454 98.51%
SUPPORT SERVICES - BUSINESS 26,102,645 231,979 7,456 7,456 2,690 10,146 221,833 95.63%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,201,357 57,171,780 0 0 1,740,000 1,740,000 55,431,780 96.96%
STUDENT TRANSPORTATION SERVICE 27,438,073 25,285,100 6,802 6,802 (72) 6,730 25,278,370 99.97%
SUPPORT SERVICES - CENTRAL 80,802,803 5,281,121 27,694 27,694 (351) 27,343 5,253,778 99.48%
OTHER SUPPORT SERVICES 500 2,311,984 24,272 24,272 0 24,272 2,287,712 98.95%
SCHOOL NUTRITION PROGRAM 53,744,641 21,668,415 0 0 0 0 21,668,415 100.00%
ENTERPRISE OPERATIONS 1,897,082 1,897,082 80,468 80,468 278,874 359,343 1,537,740 81.06%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775 142,845,358 0 0 84,000 84,000 142,761,358 99.94%
TRANSFERS & OTHER OUTLAYS 891,245 891,245 1,656,723 1,656,723 0 1,656,723 (765,478) -85.89%
Total Expenditures 666,187,614 549,791,650 8,505,073 8,505,073 1,233,444 9,738,517 540,053,133 98.23%
Revenues OVER/UNDER Expenditures (306,430,062) 1,392,635 (7,111,191) (7,111,191) (8,344,635) 9,737,270
BEGINNING BALANCE (Estimated) 562,660 562,660
ENDING BALANCE (6,548,531) (7,781,975)
6
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
INTEREST 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 0 0 0 0 0 0 0 NA
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 0 0 0 0 0 0 0 NA
Revenues OVER/UNDER Expenditures 0 0 0 0 0 0
BEGINNING BALANCE (Estimated) 47,605 47,605
ENDING BALANCE 47,605 47,605
7
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 429,000,000 429,075,573 0 0 0 0 429,075,573 100.00%
INTEREST 2,800,000 2,800,000 2,109,911 2,109,911 0 2,109,911 690,089 24.65%
STATE SOURCES 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 431,800,000 431,875,573 2,109,911 2,109,911 0 2,109,911 429,765,663 99.51%
INSTRUCTION 0 0 16,695 16,695 (15,859) 836 (836) NA
PUPIL SERVICES 0 75,573 39,012 39,012 5,078 44,089 31,484 41.66%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 0 17,000,000 0 0 240,680
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,045,882 11,202,279 113,834 113,834 0 113,834 11,088,445 98.98%
STUDENT TRANSPORTATION SERVICE 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00%
SUPPORT SERVICES - CENTRAL 18,000,000 18,000,000 0 0 0 0 18,000,000
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 453,723,966 1,214,373 1,214,373 19,343,629 20,558,002 433,165,964 95.47%
TRANSFERS & OTHER OUTLAYS 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00%
DEBT SERVICE 5,572,080 5,572,080 0 0 0 0 5,572,080 100.00%
Total Expenditures 847,344,454 589,977,341 1,383,914 1,383,914 19,573,528 20,716,762 552,260,579 93.61%
Revenues OVER/UNDER Expenditures (415,544,454) (158,101,767) 725,996 725,996 (18,606,851) (122,494,916)
BEGINNING BALANCE (Estimated) 364,500,000 364,500,000
ENDING BALANCE 365,225,996 345,893,149
8
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 61,049,795 61,049,795 (8,183) (8,183) 0 (8,183) 61,057,979 100.01%
INTEREST 0 0 22,469 22,469 0 22,469 (22,469) NA
STATE SOURCES 0 0 0 0 0 0 0 NA
FEDERAL SOURCES 11,801,978 11,801,978 35,427 35,427 0 35,427 11,766,551 99.70%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 75,651,773 75,651,773 49,713 49,713 0 49,713 75,602,061 99.93%
GENERAL ADMINISTRATION 0 0 0 0 0 0 0 NA
SUPPORT SERVICES - BUSINESS 0 0 0 0 0 0 0 NA
SCHOOL NUTRITION PROGRAM 75,651,774 75,651,774 472,695 472,695 14,409,485 14,882,180 60,769,593 80.33%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 75,651,774 75,651,774 472,695 472,695 14,409,485 14,882,180 60,769,593 80.33%
Revenues OVER/UNDER Expenditures (0) (0) (422,982) (422,982) (14,832,468) 14,832,468
BEGINNING BALANCE (Estimated) 18,476,000 18,476,000
ENDING BALANCE 18,053,018 3,643,532
9