DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 920,399,645 920,385,016 340,581,324 466,175,353 0 466,175,353 454,209,664 49.35%
INTEREST 9,000,000 9,000,000 805,959 4,316,418 0 4,316,418 4,683,582 52.04%
STATE SOURCES 523,845,318 524,150,275 50,469,643 116,236,435 0 116,236,435 407,913,840 77.82%
TRANSFERS AND OTHER LOCAL 1,433,772 1,433,772 3,291 77,750 0 77,750 1,356,022 94.58%
Total Revenue 1,454,678,735 1,454,969,063 391,860,217 586,805,955 0 586,805,955 868,163,108 59.67%
INSTRUCTION 823,739,510 817,840,283 80,943,119 185,175,151 6,717,172 191,892,323 625,947,960 76.54%
PUPIL SERVICES 93,507,172 95,154,592 7,506,779 17,823,775 2,861,967 20,685,742 74,468,850 78.26%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 17,696,255 17,591,421 1,437,145 5,381,394 288,028 5,669,421 11,922,000 67.77%
INSTRUCTIONAL STAFF TRAINING 1,041,887 1,048,179 0 616 19,615 20,231 1,027,948 98.07%
EDUCATIONAL MEDIA SERVICES 16,806,267 16,807,911 1,363,350 3,070,584 85,272 3,155,856 13,652,055 81.22%
GENERAL ADMINISTRATION 63,460,020 64,256,326 24,481,131 29,311,170 1,122,304 30,433,474 33,822,852 52.64%
SCHOOL ADMINISTRATION 83,936,113 83,922,113 7,185,896 23,831,615 8,082 23,839,697 60,082,416 71.59%
SUPPORT SERVICES ‐ BUSINESS 27,492,239 26,884,020 910,916 4,424,347 1,175,192 5,599,540 21,284,480 79.17%
MAINTENANCE AND OPERATION OF PLANT SERVICES 221,490,060 222,375,241 9,344,995 49,940,009 35,919,442 85,859,451 136,515,790 61.39%
STUDENT TRANSPORTATION SERVICE 79,886,601 80,397,391 6,615,063 17,806,700 8,413,573 26,220,273 54,177,117 67.39%
SUPPORT SERVICES ‐ CENTRAL 33,141,661 36,687,678 3,477,470 11,191,698 2,725,157 13,916,855 22,770,823 62.07%
OTHER SUPPORT SERVICES 3,431,416 3,259,791 124,229 311,015 0 311,015 2,948,776 90.46%
SCHOOL NUTRITION PROGRAM 335,000 335,000 0 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 8,341,294 100,000 618,766 0 618,766 7,722,528 92.58%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,474,367,167 1,474,962,911 143,490,092 348,891,640 59,335,804 408,227,443 1,066,735,468 72.32%
Revenues OVER/UNDER Expenditures (19,688,433) (19,993,849) 248,370,125 237,914,316 178,578,512
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 605,746,982 546,411,178
1
FY2024
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,474,962,911
YTD EXPENSE
$348,891,640 23.7%
UNEXPENDED BUDGET
$1,126,071,272 76.3%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2024
DeKalb County School District
YTD Expense Actuals by Function
TRANSFERS & OTHER DEBT SERVICE, 0 , 0.0% INSTRUCTION, 185,175,151 , 53.1%
OUTLAYS, 618,766 , 0.2%
OTHER SUPPORT SERVICES,
311,015 , 0.1%
ENTERPRISE OPERATIONS, 0 ,
0.0%
SCHOOL NUTRITION
PROGRAM, 4,799 , 0.0%
SUPPORT SERVICES ‐ CENTRAL,
11,191,698 , 3.2%
STUDENT TRANSPORTATION
SERVICE, 17,806,700 , 5.1% PUPIL SERVICES,
17,823,775 , 5.1%
MAINTENANCE AND OPERATION,
49,940,009 , 14.3%
IMPROVEMENT OF
INSTRUCTIONAL SERVICES,
5,381,394 , 1.5%
SUPPORT SERVICES ‐ INSTRUCTIONAL STAFF
BUSINESS, 4,424,347 , 1.3% TRAINING, 616 , 0.0%
EDUCATIONAL MEDIA
SCHOOL ADMINISTRATION, SERVICES, 3,070,584 , 0.9%
23,831,615 , 6.8% GENERAL ADMINISTRATION,
GENERAL OPERATIONS YTD EXPENSES 29,311,170 , 8.4%
$348,891,640
3
FY2024
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200
INSTRUCTION $185.175
PUPIL SERVICES $17.824
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$5.381
INSTRUCTIONAL STAFF TRAINING $0.001
EDUCATIONAL MEDIA SERVICES $3.071
GENERAL ADMINISTRATION $29.311
SCHOOL ADMINISTRATION $23.832
SUPPORT SERVICES ‐ BUSINESS $4.424
MAINTENANCE AND OPERATION $49.940
STUDENT TRANSPORTATION SERVICE $17.807
SUPPORT SERVICES ‐ CENTRAL $11.192
OTHER SUPPORT SERVICES $0.311
SCHOOL NUTRITION PROGRAM $0.005
ENTERPRISE OPERATIONS $0.000
TRANSFERS & OTHER OUTLAYS $0.619
DEBT SERVICE $0.000
TOTAL GENERAL OPERATIONS BUDGET
$1,474,962,911
4
FY2024
DCSD General Fund
YTD REVENUE Budget vs Collections
1,000
Millions
$920.39
900
800
700
600
$524.15
REVENUE BUDGET
500 $466.18 YTD ACTUALS
Series8
400
300
200
$116.24
100
$9.00 $4.32 $1.43 $0.08
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $930,818,788 Actual: $470,569,520 50.55%
(STATE) Budgeted: $524,150,275 Actual: $116,236,435 22.18%
TOTAL Budgeted: $1,454,969,063 Actual: $586,805,955 40.33%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 10,803,386 10,808,907 3,556,496 9,832,940 0 9,832,940 975,967 9.03%
INTEREST 0 0 1,365 5,314 0 5,314 (5,314)
STATE SOURCES 15,023,396 15,341,537 1,470,073 5,167,929 0 5,167,929 10,173,608 66.31%
FEDERAL SOURCES 432,812,558 639,470,771 358,491 48,520,427 0 48,520,427 590,950,344 92.41%
TRANSFERS AND OTHER LOCAL 4,998,766 4,998,766 139,407 700,910 0 700,910 4,297,856 85.98%
Total Revenue 463,638,105 670,619,980 5,525,831 64,227,519 0 64,227,519 606,392,462 90.42%
INSTRUCTION 135,750,514.75 239,321,334.63 ########### 47,795,116.86 5,281,655.15 53,076,772 186,244,563 77.82%
PUPIL SERVICES 42,434,981.65 49,440,964.16 3,110,277.93 8,163,967.26 218,258.30 8,382,226 41,058,739 83.05%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,598,359.38 5,421,222.05 94,903.46 617,854.07 84,194.22 702,048 4,719,174 87.05%
INSTRUCTIONAL STAFF TRAINING 51,047,170.17 47,912,916.84 1,723,326.89 5,867,674.98 211,385.31 6,079,060 41,833,857 87.31%
EDUCATIONAL MEDIA SERVICES 2,893,575.00 3,125,766.00 8,528.74 268,617.38 16,534.33 285,152 2,840,614 90.88%
FEDERAL GRANT ADMINISTRATION 3,520,157.43 12,458,279.23 388,616.14 1,579,632.17 120,049.31 1,699,681 10,758,598 86.36%
GENERAL ADMINISTRATION 52,346,285.68 50,295,736.88 142,808.79 5,123,171.70 2,362.29 5,125,534 45,170,203 89.81%
SCHOOL ADMINISTRATION 27,958,822.82 6,395,935.28 45,734.95 1,706,620.07 0.00 1,706,620 4,689,315 73.32%
SUPPORT SERVICES ‐ BUSINESS 26,102,645.00 272,506.05 46,911.84 245,436.82 0.00 245,437 27,069 9.93%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,201,356.92 57,098,288.92 43,587.85 2,398,024.63 1,828,873.79 4,226,898 52,871,391 92.60%
STUDENT TRANSPORTATION SERVICE 27,712,642.51 26,162,680.67 171,726.04 2,233,476.10 4,675,777.03 6,909,253 19,253,428 73.59%
SUPPORT SERVICES ‐ CENTRAL 80,968,863.54 5,447,181.19 16,135.54 513,596.20 10,944.76 524,541 4,922,640 90.37%
OTHER SUPPORT SERVICES 6,500.00 2,297,984.35 27,832.93 114,334.76 45.00 114,380 2,183,605 95.02%
SCHOOL NUTRITION PROGRAM 53,747,141.00 21,741,380.59 0.00 1,303,530.40 0.00 1,303,530 20,437,850 94.00%
ENTERPRISE OPERATIONS 1,897,082.28 1,937,082.28 822,156.57 1,289,642.02 451,589.09 1,741,231 195,851 10.11%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775.40 142,845,358.24 2,413,330.19 5,816,586.57 10,355,222.36 16,171,809 126,673,549 88.68%
TRANSFERS & OTHER OUTLAYS 891,245.00 891,245.00 1,568,009.72 7,194,429.49 0.00 7,194,429 (6,303,184) ‐707.23%
Total Expenditures 769,864,119 673,065,862 32,286,646 92,231,711 23,256,891 115,488,602 557,577,260 82.84%
Revenues OVER/UNDER Expenditures (306,226,013) (2,445,882) (26,760,815) (28,004,193) (51,261,084) 48,815,202
BEGINNING BALANCE (Estimated) 0 0
ENDING BALANCE (28,004,193) (51,261,084)
6
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(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
10/31/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 429,011,000 429,086,573 12,362,733 37,235,202 0 37,235,202 391,851,371 91.32%
INTEREST 2,800,000 2,800,000 2,339,391 8,836,040 0 8,836,040 (6,036,040) ‐215.57%
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 14,702,124 46,071,242 0 46,071,242 385,815,331 89.33%
INSTRUCTION 5,500 5,500 186,666 568,288 922,411 1,490,699 (1,485,199) ‐27003.61%
PUPIL SERVICES 5,500 81,073 312 58,024 395 58,420 22,654 27.94%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 0 17,000,000 95,040 95,040 6,971,652 7,066,692 9,933,308 58.43%
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,050,882 10,998,914 60,801 405,850 33,059 438,909 10,560,005 96.01%
STUDENT TRANSPORTATION SERVICE 1,008,000 731,685 0 0 0 0 731,685 100.00%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 506,189 1,012,378 12,148,537 13,160,915 4,839,085 26.88%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 454,208,646 2,256,295 11,028,619 65,472,077 76,500,695 377,707,951 83.16%
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 3,105,303 13,168,198 85,548,131 98,716,330 491,285,011 83.27%
Revenues OVER/UNDER Expenditures (415,557,454) (158,114,767) 11,596,821 32,903,044 (52,645,087) (105,469,680)
BEGINNING BALANCE (Estimated) 509,808,260 509,808,260
ENDING BALANCE 542,711,304 457,163,173
8
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2023
(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 61,049,795 254,047 978,334 0 978,334 60,071,461 98.40%
INTEREST 0 0 23,566 91,771 0 91,771 (91,771) NA
STATE SOURCES 0 0 128,380 260,760 0 260,760 (260,760) NA
FEDERAL SOURCES 11,801,978 11,801,978 2,299,578 13,948,075 0 13,948,075 (2,146,097) ‐18.18%
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 2,705,572 15,278,941 0 15,278,941 60,372,832 79.80%
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 7,567,901 16,207,130 6,897,219 23,104,349 52,547,425 69.46%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 75,651,774 75,651,774 7,567,901 16,207,130 6,897,219 23,104,349 52,547,425 69.46%
Revenues OVER/UNDER Expenditures (0) (0) (4,862,329) (928,189) (7,825,408) 7,825,408
BEGINNING BALANCE (Estimated) 28,575,254 28,575,254
ENDING BALANCE 27,647,065 20,749,846
9