DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 920,374,994 920,360,365 17,695,604 17,709,658 0 17,709,658 902,650,707 98.08%
INTEREST 9,000,000 9,000,000 1,137,721 2,653,391 0 2,653,391 6,346,609 70.52%
STATE SOURCES 523,845,318 524,145,318 8,095,535 15,342,742 0 15,342,742 508,802,576 97.07%
TRANSFERS AND OTHER LOCAL 1,433,772 1,433,772 18,281 15,103 0 15,103 1,418,669 98.95%
Total Revenue 1,454,654,084 1,454,939,455 26,947,141 35,720,893 0 35,720,893 1,419,218,562 97.54%
INSTRUCTION 823,739,510 818,883,495 13,942,180 26,159,205 3,655,183 29,814,388 789,069,107 96.36%
PUPIL SERVICES 93,482,521 95,083,541 2,100,394 3,026,416 869,174 3,895,590 91,187,951 95.90%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 17,696,255 17,620,160 1,988,565 2,873,671 338,028 3,211,699 14,408,461 81.77%
INSTRUCTIONAL STAFF TRAINING 1,041,887 1,048,179 0 0 1,115 1,115 1,047,064 99.89%
EDUCATIONAL MEDIA SERVICES 16,806,267 16,806,267 121,125 219,971 216,081 436,053 16,370,214 97.41%
GENERAL ADMINISTRATION 63,460,020 63,849,426 1,770,620 2,813,608 1,657,812 4,471,420 59,378,006 93.00%
SCHOOL ADMINISTRATION 83,936,113 83,906,113 6,738,063 9,466,304 2,978 9,469,282 74,436,831 88.71%
SUPPORT SERVICES ‐ BUSINESS 27,492,239 27,349,020 1,525,647 2,380,352 873,956 3,254,308 24,094,713 88.10%
MAINTENANCE AND OPERATION OF PLANT SERVICES 221,490,060 222,354,615 16,073,176 24,065,217 39,436,149 63,501,366 158,853,249 71.44%
STUDENT TRANSPORTATION SERVICE 79,886,601 80,039,127 3,060,293 5,553,511 5,439,625 10,993,136 69,045,990 86.27%
SUPPORT SERVICES ‐ CENTRAL 33,141,661 35,700,678 2,685,580 4,644,566 3,804,258 8,448,825 27,251,854 76.33%
OTHER SUPPORT SERVICES 3,431,416 3,431,416 48,397 61,751 0 61,751 3,369,665 98.20%
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 8,341,294 950,000 518,766 0 518,766 7,822,528 93.78%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,474,342,516 1,474,810,003 51,004,040 81,783,339 56,294,359 138,077,698 1,336,732,306 90.64%
Revenues OVER/UNDER Expenditures (19,688,433) (19,870,549) (24,056,899) (46,062,446) (102,356,805)
BEGINNING BALANCE (Estimated) 412,832,666 412,832,666
ASSIGNED BALANCE (Gold Case) 45,000,000 45,000,000
UNASSIGNED STARTING BALANCE (Estimated) 367,832,666 367,832,666
ENDING BALANCE 321,770,220 265,475,861
1
FY2024
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,474,810,003
YTD EXPENSE
$81,783,339 5.5%
UNEXPENDED BUDGET
$1,393,026,664 94.5%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2024
DeKalb County School District
YTD Expense Actuals by Function
TRANSFERS & OTHER DEBT SERVICE, 0 , 0.0%
OUTLAYS, 518,766 , 0.6%
OTHER SUPPORT SERVICES, INSTRUCTION, 26,159,205 , 32.0%
61,751 , 0.1%
ENTERPRISE OPERATIONS, 0 ,
0.0%
SCHOOL NUTRITION
PROGRAM, 0 , 0.0% PUPIL SERVICES,
3,026,416 , 3.7%
SUPPORT SERVICES ‐ CENTRAL,
4,644,566 , 5.7%
STUDENT TRANSPORTATION IMPROVEMENT OF
SERVICE, 5,553,511 , 6.8% INSTRUCTIONAL
SERVICES, 2,873,671 ,…
INSTRUCTIONAL STAFF
TRAINING, 0 , 0.0%
EDUCATIONAL MEDIA
SERVICES, 219,971 , 0.3%
GENERAL ADMINISTRATION,
MAINTENANCE AND OPERATION, 2,813,608 , 3.4%
24,065,217 , 29.4% SUPPORT SERVICES ‐
BUSINESS, 2,380,352 , 2.9%
SCHOOL ADMINISTRATION,
9,466,304 , 11.6%
GENERAL OPERATIONS YTD EXPENSES
$81,783,339
3
FY2024
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150
INSTRUCTION $26.159
PUPIL SERVICES $3.026
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$2.874
INSTRUCTIONAL STAFF TRAINING $0.000
EDUCATIONAL MEDIA SERVICES $0.220
GENERAL ADMINISTRATION $2.814
SCHOOL ADMINISTRATION $9.466
SUPPORT SERVICES ‐ BUSINESS $2.380
MAINTENANCE AND OPERATION $24.065
STUDENT TRANSPORTATION SERVICE $5.554
SUPPORT SERVICES ‐ CENTRAL $4.645
OTHER SUPPORT SERVICES $0.062
SCHOOL NUTRITION PROGRAM $0.000
ENTERPRISE OPERATIONS $0.000
TRANSFERS & OTHER OUTLAYS $0.519
DEBT SERVICE $0.000
TOTAL GENERAL OPERATIONS BUDGET
$1,474,810,003
4
FY2024
DCSD General Fund
YTD REVENUE Budget vs Collections
1,000
Millions
$920.36
900
800
700
600
$524.15
REVENUE BUDGET
500 YTD ACTUALS
Series8
400
300
200
100
$17.71 $9.00 $15.34
$2.65 $1.43 $0.02
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $930,794,137 Actual: $20,378,151 2.19%
(STATE) Budgeted: $524,145,318 Actual: $15,342,742 2.93%
TOTAL Budgeted: $1,454,939,455 Actual: $35,720,893 2.46%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 10,748,586 10,751,994 2,102,958 3,421,434 0 3,421,434 7,330,560 68.18%
INTEREST 0 0 1,337 2,638 0 2,638 (2,638)
STATE SOURCES 15,023,396 15,143,396 594,869 793,010 0 793,010 14,350,386 94.76%
FEDERAL SOURCES 431,560,853 623,707,287 47,753,709 48,055,660 0 48,055,660 575,651,627 92.30%
TRANSFERS AND OTHER LOCAL 4,998,766 4,998,766 953,208 527,221 0 527,221 4,471,545 89.45%
Total Revenue 462,331,600 654,601,443 51,406,081 52,799,962 0 52,799,962 601,801,481 91.93%
INSTRUCTION 135,263,324 246,449,570 2,449,428 7,462,737 22,665,414 30,128,151 216,321,419 87.78%
PUPIL SERVICES 42,452,865 40,096,011 570,803 994,608 1,479,448 2,474,057 37,621,955 93.83%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,596,070 5,192,691 81,934 177,087 45,557 222,643 4,970,047 95.71%
INSTRUCTIONAL STAFF TRAINING 51,015,890 34,843,920 751,429 1,291,772 302,384 1,594,155 33,249,765 95.42%
EDUCATIONAL MEDIA SERVICES 2,893,575 3,109,957 6,917 6,917 22,642 29,558 3,080,399 99.05%
FEDERAL GRANT ADMINISTRATION 3,515,157 11,245,396 367,236 767,873 131,534 899,408 10,345,988 92.00%
GENERAL ADMINISTRATION 52,342,830 48,518,175 150,861 286,728 2,020 288,749 48,229,427 99.40%
SCHOOL ADMINISTRATION 27,958,823 6,395,935 27,353 118,656 0 118,656 6,277,279 98.14%
SUPPORT SERVICES ‐ BUSINESS 26,102,645 231,979 7,520 14,977 3,265 18,242 213,738 92.14%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,201,357 57,091,653 142,389 142,389 1,892,948 2,035,337 55,056,316 96.43%
STUDENT TRANSPORTATION SERVICE 27,712,643 25,549,608 230,618 237,420 4,805,589 5,043,009 20,506,599 80.26%
SUPPORT SERVICES ‐ CENTRAL 80,968,864 5,447,181 72,238 99,932 56,722 156,654 5,290,527 97.12%
OTHER SUPPORT SERVICES 6,500 2,297,984 15,157 39,429 45 39,474 2,258,510 98.28%
SCHOOL NUTRITION PROGRAM 53,747,141 21,670,915 7,102 7,102 0 7,102 21,663,814 99.97%
ENTERPRISE OPERATIONS 1,897,082 1,897,082 104,670 185,299 578,510 763,809 1,133,273 59.74%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775 142,845,358 1,501,933 1,501,933 11,772,707 13,274,639 129,570,719 90.71%
TRANSFERS & OTHER OUTLAYS 891,245 891,245 1,687,488 3,344,210 0 3,344,210 (2,452,965) ‐275.23%
Total Expenditures 769,352,785 653,774,661 8,175,073 16,679,068 43,758,785 60,437,852 593,336,809 90.76%
Revenues OVER/UNDER Expenditures (307,021,185) 826,782 43,231,007 36,120,894 (7,637,890) 8,464,672
BEGINNING BALANCE (Estimated) 0 0
ENDING BALANCE 36,120,894 (7,637,890)
6
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(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
8/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 429,000,000 429,000,000 12,370,470 12,370,470 0 12,370,470 416,629,530 97.12%
INTEREST 2,800,000 2,800,000 2,190,735 4,300,646 0 4,300,646 (1,500,646) ‐53.59%
STATE SOURCES 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 431,800,000 431,800,000 14,561,206 16,671,116 0 16,671,116 415,128,884 96.14%
INSTRUCTION 0 0 229,274 245,969 1,223,100 1,469,069 (1,469,069) NA
PUPIL SERVICES 0 0 10,045 49,057 382 49,439 (49,439) NA
IMPROVEMENT OF INSTRUCTIONAL SERVICES 0 17,000,000 0 0 240,680
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,045,882 11,202,279 112,902 226,736 82,282 309,018 10,893,261 97.24%
STUDENT TRANSPORTATION SERVICE 1,000,000 1,000,000 0 0 0 0 1,000,000 100.00%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 253,095 253,095 12,907,821 13,160,915 4,839,085
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 453,723,966 2,019,985 3,234,358 72,169,229 75,403,586 378,320,380 83.38%
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 847,344,454 589,901,767 2,625,300 4,009,214 86,623,493 90,392,027 482,509,740 81.79%
Revenues OVER/UNDER Expenditures (415,544,454) (158,101,767) 11,935,905 12,661,902 (73,720,911) (67,380,856)
BEGINNING BALANCE (Estimated) 509,808,260 509,808,260
ENDING BALANCE 522,470,162 436,087,349
8
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2023
(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 61,049,795 350,091 341,907 0 341,907 60,707,888 99.44%
INTEREST 0 0 23,084 45,553 0 45,553 (45,553) NA
STATE SOURCES 0 0 0 0 0 0 0 NA
FEDERAL SOURCES 11,801,978 11,801,978 39,123 74,550 0 74,550 11,727,428 99.37%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 75,651,773 75,651,773 412,298 462,011 0 462,011 75,189,763 99.39%
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 2,562,188 3,031,697 13,215,971 16,247,668 59,404,105 78.52%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 75,651,774 75,651,774 2,562,188 3,031,697 13,215,971 16,247,668 59,404,105 78.52%
Revenues OVER/UNDER Expenditures (0) (0) (2,149,890) (2,569,687) (15,785,658) 15,785,658
BEGINNING BALANCE (Estimated) 28,575,254 28,575,254
ENDING BALANCE 26,005,567 12,789,596
9