DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 920,399,645 920,385,016 273,815,987 762,621,678 0 762,621,678 157,763,339 17.14%
INTEREST 9,000,000 9,000,000 0 4,316,418 0 4,316,418 4,683,582 52.04%
STATE SOURCES 523,845,318 524,575,189 50,331,534 181,205,886 0 181,205,886 343,369,303 65.46%
TRANSFERS AND OTHER LOCAL 1,433,772 1,433,772 0 77,750 0 77,750 1,356,022 94.58%
Total Revenue 1,454,678,735 1,455,393,977 324,147,521 948,221,731 0 948,221,731 507,172,246 34.85%
INSTRUCTION 823,739,510 819,500,247 74,491,069 266,168,283 5,475,464 271,643,747 547,856,500 66.85%
PUPIL SERVICES 93,507,172 95,256,401 7,428,012 25,251,788 2,373,581 27,625,369 67,631,033 71.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 17,696,255 17,809,831 876,660 6,264,982 271,343 6,536,324 11,273,506 63.30%
INSTRUCTIONAL STAFF TRAINING 1,041,887 1,050,423 6,404 9,946 22,615 32,561 1,017,863 96.90%
EDUCATIONAL MEDIA SERVICES 16,806,267 16,807,911 1,286,825 4,369,073 127,828 4,496,901 12,311,010 73.25%
GENERAL ADMINISTRATION 63,460,020 62,735,146 1,446,587 30,759,348 985,594 31,744,942 30,990,204 49.40%
SCHOOL ADMINISTRATION 83,936,113 83,922,113 5,806,073 29,637,688 7,650 29,645,338 54,276,775 64.68%
SUPPORT SERVICES ‐ BUSINESS 27,492,239 28,359,200 480,314 4,973,806 1,293,984 6,267,789 22,091,411 77.90%
MAINTENANCE AND OPERATION OF PLANT SERVICES 221,490,060 221,942,556 10,484,135 59,787,135 30,932,504 90,719,639 131,222,917 59.12%
STUDENT TRANSPORTATION SERVICE 79,886,601 80,400,891 5,480,573 23,279,922 7,390,330 30,670,252 49,730,638 61.85%
SUPPORT SERVICES ‐ CENTRAL 33,141,661 36,647,178 1,233,870 12,427,705 2,849,305 15,277,010 21,370,168 58.31%
OTHER SUPPORT SERVICES 3,431,416 3,259,791 138,091 449,106 0 449,106 2,810,684 86.22%
SCHOOL NUTRITION PROGRAM 335,000 335,000 0 4,799 0 4,799 330,201 98.57%
ENTERPRISE OPERATIONS 61,672 61,672 65,877 65,877 0 65,877 (4,205) ‐6.82%
TRANSFERS & OTHER OUTLAYS 8,341,294 8,341,294 0 618,766 0 618,766 7,722,528 92.58%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,474,367,167 1,476,429,653 109,224,491 464,068,223 51,730,197 515,798,420 960,631,234 65.06%
Revenues OVER/UNDER Expenditures (19,688,433) (21,035,677) 214,923,031 484,153,508 432,423,311
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 851,986,174 800,255,977
1
FY2024
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,476,429,653
YTD EXPENSE
$464,068,223 31.4%
UNEXPENDED BUDGET
$1,012,361,430 68.6% UNEXPENDED BUDGET YTD EXPENSE
2
FY2024
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 266,168,283 , 57.4%
TRANSFERS & OTHER DEBT SERVICE, 0 , 0.0%
OUTLAYS, 618,766 , 0.1%
OTHER SUPPORT SERVICES,
449,106 , 0.1%
ENTERPRISE OPERATIONS,
65,877 , 0.0%
SCHOOL NUTRITION
PROGRAM, 4,799 , 0.0%
SUPPORT SERVICES ‐ CENTRAL,
12,427,705 , 2.7%
STUDENT TRANSPORTATION PUPIL SERVICES,
SERVICE, 23,279,922 , 5.0% 25,251,788 , 5.4%
MAINTENANCE AND OPERATION,
59,787,135 , 12.9% IMPROVEMENT OF
INSTRUCTIONAL SERVICES,
6,264,982 , 1.4%
SUPPORT SERVICES ‐
INSTRUCTIONAL STAFF
BUSINESS, 4,973,806 , 1.1%
TRAINING, 9,946 , 0.0%
EDUCATIONAL MEDIA
SCHOOL ADMINISTRATION, SERVICES, 4,369,073 , 0.9%
29,637,688 , 6.4%
GENERAL ADMINISTRATION,
GENERAL OPERATIONS YTD EXPENSES 30,759,348 , 6.6%
$464,068,223
3
FY2024
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250 300
INSTRUCTION $266.168
PUPIL SERVICES $25.252
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$6.265
INSTRUCTIONAL STAFF TRAINING $0.010
EDUCATIONAL MEDIA SERVICES $4.369
GENERAL ADMINISTRATION $30.759
SCHOOL ADMINISTRATION $29.638
SUPPORT SERVICES ‐ BUSINESS $4.974
MAINTENANCE AND OPERATION $59.787
STUDENT TRANSPORTATION SERVICE $23.280
SUPPORT SERVICES ‐ CENTRAL $12.428
OTHER SUPPORT SERVICES $0.449
SCHOOL NUTRITION PROGRAM $0.005
ENTERPRISE OPERATIONS $0.066
TRANSFERS & OTHER OUTLAYS $0.619
DEBT SERVICE $0.000
TOTAL GENERAL OPERATIONS BUDGET
$1,476,429,653
4
FY2024
DCSD General Fund
YTD REVENUE Budget vs Collections
1,000
Millions
$920.39
900
800 $762.62
700
600
$524.58
REVENUE BUDGET
500 YTD ACTUALS
Series8
400
300
200 $181.21
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: $767,015,845 82.40%
(STATE) Budgeted: $524,575,189 Actual: $181,205,886 34.54%
TOTAL Budgeted: $1,455,393,977 Actual: $948,221,731 65.15%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 10,803,386 10,808,907 (330) 9,832,610 0 9,832,610 976,297 9.03%
INTEREST 0 0 0 5,314 0 5,314 (5,314)
STATE SOURCES 15,023,396 15,732,324 0 5,167,929 0 5,167,929 10,564,395 67.15%
FEDERAL SOURCES 606,799,100 818,421,157 0 48,520,427 0 48,520,427 769,900,730 94.07%
TRANSFERS AND OTHER LOCAL 597,867 597,867 0 700,910 0 700,910 (103,042) ‐17.23%
Total Revenue 633,223,749 845,560,255 (330) 64,227,189 0 64,227,189 781,333,067 92.40%
INSTRUCTION 186,966,180.42 295,409,236.28 4,618,984.68 52,415,518.40 6,037,171.57 58,452,690 236,956,546 80.21%
PUPIL SERVICES 75,239,189.83 85,410,358.92 1,894,412.91 10,061,209.87 365,158.17 10,426,368 74,983,991 87.79%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 29,420,868.07 6,130,232.98 113,932.25 731,786.32 74,875.65 806,662 5,323,571 86.84%
INSTRUCTIONAL STAFF TRAINING 101,237,386.12 97,728,223.39 1,604,131.11 7,481,305.29 520,047.01 8,001,352 89,726,871 91.81%
EDUCATIONAL MEDIA SERVICES 3,023,627.05 3,256,997.05 2,876.14 271,493.52 22,221.42 293,715 2,963,282 90.98%
FEDERAL GRANT ADMINISTRATION 7,931,182.81 12,930,091.61 212,316.28 1,791,948.45 93,911.60 1,885,860 11,044,232 85.41%
GENERAL ADMINISTRATION 56,117,521.73 54,622,203.86 77,748.30 5,200,920.00 2,362.29 5,203,282 49,418,922 90.47%
SCHOOL ADMINISTRATION 27,671,994.30 6,083,253.94 27,395.87 1,734,015.94 0.00 1,734,016 4,349,238 71.50%
SUPPORT SERVICES ‐ BUSINESS 26,120,239.84 290,100.89 6,429.69 251,866.51 0.00 251,867 38,234 13.18%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,257,510.55 57,126,556.81 266.89 3,086,917.77 1,828,873.79 4,915,792 52,210,765 91.39%
STUDENT TRANSPORTATION SERVICE 29,897,012.15 28,354,811.56 138,116.49 2,371,592.59 4,714,502.71 7,086,095 21,268,716 75.01%
SUPPORT SERVICES ‐ CENTRAL 81,103,771.15 5,582,088.80 33,434.32 547,030.52 10,944.76 557,975 5,024,114 90.00%
OTHER SUPPORT SERVICES 982,466.50 3,258,156.09 9,337.66 123,672.42 45.00 123,717 3,134,439 96.20%
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 1,967,082.28 192,194.56 1,482,586.58 448,007.38 1,930,594 36,488 1.85%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775.40 142,845,358.24 271,161.00 6,087,747.57 10,084,061.36 16,171,809 126,673,549 88.68%
TRANSFERS & OTHER OUTLAYS 891,245.00 891,245.00 1,541,727.65 8,736,157.14 0.00 8,736,157 (7,844,912) ‐880.22%
Total Expenditures 916,291,194 823,627,378 10,744,466 103,679,299 24,202,183 127,881,482 695,745,896 84.47%
Revenues OVER/UNDER Expenditures (283,067,445) 21,932,877 (10,744,796) (39,452,111) (63,654,293) 85,587,170
BEGINNING BALANCE (Estimated) 0 0
ENDING BALANCE (39,452,111) (63,654,293)
6
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(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
11/30/2023
(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 0 37,235,202 0 37,235,202 391,851,371 91.32%
INTEREST 2,800,000 2,800,000 0 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 0 46,071,242 0 46,071,242 385,815,331 89.33%
INSTRUCTION 5,500 5,500 9,673 577,960 912,738 1,490,699 (1,485,199) ‐27003.61%
PUPIL SERVICES 5,500 81,073 362 58,387 33 58,420 22,654 27.94%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 0 17,000,000 44,440 139,480 7,054,236 7,193,716 9,806,284 57.68%
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,050,882 10,998,914 18,102 442,438 33,059 475,497 10,523,417 95.68%
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 1,265,473 11,895,443 13,160,915 4,839,085 26.88%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 454,208,646 1,230,814 12,240,946 73,632,499 85,873,445 368,335,202 81.09%
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 1,556,485 14,724,683 93,528,008 108,252,691 481,748,649 81.65%
Revenues OVER/UNDER Expenditures (415,557,454) (158,114,767) (1,556,485) 31,346,559 (62,181,449) (95,933,318)
BEGINNING BALANCE (Estimated) 509,808,260 509,808,260
ENDING BALANCE 541,154,819 447,626,811
8
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2023
(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 0 978,334 0 978,334 60,071,461 98.40%
INTEREST 0 0 0 91,771 0 91,771 (91,771) NA
STATE SOURCES 0 0 0 260,760 0 260,760 (260,760) NA
FEDERAL SOURCES 11,801,978 11,801,978 0 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 0 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 3,445,660 19,684,756 10,189,742 29,874,498 45,777,275 60.51%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 75,651,774 75,651,774 3,445,660 19,684,756 10,189,742 29,874,498 45,777,275 60.51%
Revenues OVER/UNDER Expenditures (0) (0) (3,445,660) (4,405,815) (14,595,558) 14,595,557
BEGINNING BALANCE (Estimated) 28,575,254 28,575,254
ENDING BALANCE 24,169,439 13,979,696
9