DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 920,399,645 920,385,016 102,724,387 120,434,045 0 120,434,045 799,950,971 86.91%
INTEREST 9,000,000 9,000,000 857,068 3,510,459 0 3,510,459 5,489,541 60.99%
STATE SOURCES 523,845,318 524,150,275 50,424,050 65,766,792 0 65,766,792 458,383,483 87.45%
TRANSFERS AND OTHER LOCAL 1,433,772 1,433,772 59,357 74,459 0 74,459 1,359,313 94.81%
Total Revenue 1,454,678,735 1,454,969,063 154,064,862 189,785,754 0 189,785,754 1,265,183,308 86.96%
INSTRUCTION 823,739,510 818,592,583 78,000,021 104,174,307 10,711,338 114,885,645 703,706,937 85.97%
PUPIL SERVICES 93,507,172 95,235,192 7,273,283 10,311,227 1,276,730 11,587,957 83,647,235 87.83%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 17,696,255 17,623,021 1,078,797 3,942,890 368,535 4,311,425 13,311,596 75.54%
INSTRUCTIONAL STAFF TRAINING 1,041,887 1,048,179 616 616 1,115 1,731 1,046,448 99.83%
EDUCATIONAL MEDIA SERVICES 16,806,267 16,806,911 1,471,292 1,691,560 55,498 1,747,058 15,059,853 89.61%
GENERAL ADMINISTRATION 63,460,020 63,858,426 2,010,310 4,827,456 1,327,636 6,155,092 57,703,334 90.36%
SCHOOL ADMINISTRATION 83,936,113 83,906,113 7,179,415 16,645,719 0 16,645,719 67,260,394 80.16%
SUPPORT SERVICES ‐ BUSINESS 27,492,239 27,269,020 1,130,009 3,513,129 1,284,650 4,797,780 22,471,240 82.41%
MAINTENANCE AND OPERATION OF PLANT SERVICES 221,490,060 222,314,615 16,514,003 40,579,511 34,240,848 74,820,359 147,494,256 66.34%
STUDENT TRANSPORTATION SERVICE 79,886,601 80,325,491 5,651,797 11,205,720 7,715,477 18,921,197 61,404,294 76.44%
SUPPORT SERVICES ‐ CENTRAL 33,141,661 35,801,678 3,093,990 7,720,954 2,857,712 10,578,666 25,223,012 70.45%
OTHER SUPPORT SERVICES 3,431,416 3,320,416 125,035 186,786 0 186,786 3,133,630 94.37%
SCHOOL NUTRITION PROGRAM 335,000 335,000 4,799 4,799 0 4,799 330,201 98.57%
ENTERPRISE OPERATIONS 61,672 61,672 0 0 0 0 61,672 100.00%
TRANSFERS & OTHER OUTLAYS 8,341,294 8,341,294 0 518,766 0 518,766 7,822,528 93.78%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,474,367,167 1,474,839,611 123,533,366 205,323,440 59,839,540 265,162,980 1,209,676,631 82.02%
Revenues OVER/UNDER Expenditures (19,688,433) (19,870,549) 30,531,495 (15,537,686) (75,377,226)
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 352,294,980 292,455,440
1
FY2024
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,474,839,611
YTD EXPENSE
$205,323,440 13.9%
UNEXPENDED BUDGET
$1,269,516,171 86.1% UNEXPENDED BUDGET YTD EXPENSE
2
FY2024
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 104,174,307 , 50.7%
TRANSFERS & OTHER DEBT SERVICE, 0 , 0.0%
OUTLAYS, 518,766 , 0.3%
OTHER SUPPORT SERVICES,
186,786 , 0.1%
ENTERPRISE OPERATIONS, 0 ,
0.0%
PUPIL SERVICES,
10,311,227 , 5.0%
SCHOOL NUTRITION
PROGRAM, 4,799 , 0.0%
SUPPORT SERVICES ‐ CENTRAL,
IMPROVEMENT OF
7,720,954 , 3.8%
INSTRUCTIONAL
SERVICES, 3,942,890 ,…
INSTRUCTIONAL STAFF
TRAINING, 616 , 0.0%
STUDENT TRANSPORTATION
SERVICE, 11,205,720 , 5.5%
EDUCATIONAL MEDIA
SERVICES, 1,691,560 , 0.8%
SUPPORT SERVICES ‐
GENERAL ADMINISTRATION,
BUSINESS, 3,513,129 , 1.7%
MAINTENANCE AND OPERATION, 4,827,456 , 2.4%
40,579,511 , 19.8% SCHOOL ADMINISTRATION,
16,645,719 , 8.1%
GENERAL OPERATIONS YTD EXPENSES
$205,323,440
3
FY2024
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150
INSTRUCTION $104.174
PUPIL SERVICES $10.311
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$3.943
INSTRUCTIONAL STAFF TRAINING $0.001
EDUCATIONAL MEDIA SERVICES $1.692
GENERAL ADMINISTRATION $4.827
SCHOOL ADMINISTRATION $16.646
SUPPORT SERVICES ‐ BUSINESS $3.513
MAINTENANCE AND OPERATION $40.580
STUDENT TRANSPORTATION SERVICE $11.206
SUPPORT SERVICES ‐ CENTRAL $7.721
OTHER SUPPORT SERVICES $0.187
SCHOOL NUTRITION PROGRAM $0.005
ENTERPRISE OPERATIONS $0.000
TRANSFERS & OTHER OUTLAYS $0.519
DEBT SERVICE $0.000
TOTAL GENERAL OPERATIONS BUDGET
$1,474,839,611
4
FY2024
DCSD General Fund
YTD REVENUE Budget vs Collections
1,000
Millions
$920.39
900
800
700
600
$524.15
REVENUE BUDGET
500 YTD ACTUALS
Series8
400
300
200
$120.43
100 $65.77
$9.00 $3.51 $1.43 $0.07
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $930,818,788 Actual: $124,018,963 13.32%
(STATE) Budgeted: $524,150,275 Actual: $15,342,742 2.93%
TOTAL Budgeted: $1,454,969,063 Actual: $189,785,754 13.04%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 10,800,886 10,804,294 2,575,753 5,997,187 0 5,997,187 4,807,108 44.49%
INTEREST 0 0 1,312 3,949 0 3,949 (3,949)
STATE SOURCES 15,023,396 15,341,537 2,904,845 3,697,856 0 3,697,856 11,643,681 75.90%
FEDERAL SOURCES 432,812,558 622,907,439 104,901 48,160,561 0 48,160,561 574,746,879 92.27%
TRANSFERS AND OTHER LOCAL 4,998,766 4,998,766 7,037 534,258 0 534,258 4,464,508 89.31%
Total Revenue 463,635,605 654,052,037 5,593,848 58,393,810 0 58,393,810 595,658,226 91.07%
INSTRUCTION 135,696,235 245,656,816 4,656,454 12,123,560 22,264,761 34,388,321 211,268,495 86.00%
PUPIL SERVICES 42,434,982 40,310,815 2,364,171 3,350,733 1,693,154 5,043,887 35,266,928 87.49%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,596,810 5,260,786 202,386 381,531 31,861 413,392 4,847,393 92.14%
INSTRUCTIONAL STAFF TRAINING 51,047,170 34,686,594 2,543,545 3,826,133 258,616 4,084,749 30,601,844 88.22%
EDUCATIONAL MEDIA SERVICES 2,893,575 3,109,957 4,686 9,698 24,379 34,077 3,075,880 98.90%
FEDERAL GRANT ADMINISTRATION 3,520,157 11,250,396 365,505 1,137,585 118,610 1,256,195 9,994,201 88.83%
GENERAL ADMINISTRATION 52,346,286 48,521,631 136,659 423,388 5,695 429,083 48,092,548 99.12%
SCHOOL ADMINISTRATION 27,958,823 6,395,935 57,192 195,315 0 195,315 6,200,620 96.95%
SUPPORT SERVICES ‐ BUSINESS 26,102,645 251,551 7,520 22,497 17,315 39,812 211,739 84.17%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,201,357 57,128,792 53,412 195,801 1,903,107 2,098,908 55,029,884 96.33%
STUDENT TRANSPORTATION SERVICE 27,712,643 25,549,608 92,123 329,543 4,840,366 5,169,909 20,379,699 79.77%
SUPPORT SERVICES ‐ CENTRAL 80,968,864 5,447,181 73,182 144,468 10,936 155,404 5,291,778 97.15%
OTHER SUPPORT SERVICES 6,500 2,297,984 31,530 84,449 45 84,494 2,213,491 96.32%
SCHOOL NUTRITION PROGRAM 53,747,141 21,737,987 73,456 80,557 0 80,557 21,657,430 99.63%
ENTERPRISE OPERATIONS 1,897,082 1,897,082 282,186 467,485 647,130 1,114,615 782,467 41.25%
COMMUNITY SERVICES OPERATIONS 158,786,775 142,845,358 1,901,324 3,403,256 19,150,683 22,553,939 120,291,419 84.21%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 891,245 891,245 1,921,069 5,265,280 0 5,265,280 (4,374,035) ‐490.78%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0
Total Expenditures 769,808,290 653,239,719 14,766,402 31,441,278 50,966,658 82,407,936 570,831,782 87.38%
Revenues OVER/UNDER Expenditures (306,172,684) 812,318 (9,172,554) 26,952,533 (24,014,126) 24,826,444
BEGINNING BALANCE (Estimated) 0 0
ENDING BALANCE 26,952,533 (24,014,126)
6
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(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
9/30/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 429,011,000 429,086,573 12,408,232 24,778,703 0 24,778,703 404,307,871 94.23%
INTEREST 2,800,000 2,800,000 2,196,003 6,496,649 0 6,496,649 (3,696,649) ‐132.02%
STATE SOURCES 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 431,811,000 431,886,573 14,604,236 31,275,352 0 31,275,352 400,611,222 92.76%
INSTRUCTION 5,500 5,500 135,652 381,621 1,086,457 1,468,078 (1,462,578) ‐26592.33%
PUPIL SERVICES 5,500 81,073 609 57,713 33 57,746 23,328 28.77%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 0 17,000,000 0 0 7,066,692
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,050,882 10,998,914 118,313 345,049 82,282 427,331 10,571,583 96.11%
STUDENT TRANSPORTATION SERVICE 1,008,000 731,685 0 0 0 0 731,685 100.00%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 253,095 506,189 12,654,726 13,160,915 4,839,085
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 454,208,646 5,537,966 8,772,324 67,373,772 76,146,096 378,062,550 83.24%
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 847,368,454 590,001,341 6,045,634 10,062,896 88,263,962 91,260,166 481,741,175 81.65%
Revenues OVER/UNDER Expenditures (415,557,454) (158,114,767) 8,558,601 21,212,456 (59,984,814) (81,129,953)
BEGINNING BALANCE (Estimated) 509,808,260 509,808,260
ENDING BALANCE 531,020,716 449,823,446
8
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2023
(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 61,049,795 382,380 724,287 0 724,287 60,325,508 98.81%
INTEREST 0 0 22,651 68,205 0 68,205 (68,205) NA
STATE SOURCES 0 0 0 0 0 0 0 NA
FEDERAL SOURCES 11,801,978 11,801,978 0 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 75,651,773 405,031 867,042 0 867,042 74,784,732 98.85%
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 4,886,736 7,918,788 11,013,277 18,932,066 56,719,708 74.97%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 75,651,774 75,651,774 4,886,736 7,918,788 11,013,277 18,932,066 56,719,708 74.97%
Revenues OVER/UNDER Expenditures (0) (0) (4,481,705) (7,051,747) (18,065,024) 18,065,024
BEGINNING BALANCE (Estimated) 28,575,254 28,575,254
ENDING BALANCE 21,523,507 10,510,230
9