DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(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 22,116,891 792,679,981 0 792,679,981 127,705,035 13.88%
INTEREST 9,000,000 9,000,000 0 5,353,949 0 5,353,949 3,646,051 40.51%
STATE SOURCES 523,920,581 531,448,593 60,187,451 227,061,765 0 227,061,765 304,386,827 57.27%
TRANSFERS AND OTHER LOCAL 1,433,772 1,433,772 55,520 133,370 0 133,370 1,300,402 90.70%
Total Revenue 1,454,753,998 1,462,267,381 82,359,861 1,025,229,065 0 1,025,229,065 437,038,316 29.89%
INSTRUCTION 823,739,510 819,376,048 80,093,283 352,517,532 5,404,480 357,922,012 461,454,036 56.32%
PUPIL SERVICES 93,574,909 96,047,279 7,813,872 33,603,024 1,938,464 35,541,487 60,505,792 63.00%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 17,696,255 17,762,434 1,289,603 7,996,256 267,243 8,263,498 9,498,935 53.48%
INSTRUCTIONAL STAFF TRAINING 1,041,887 1,050,423 1,107 17,366 16,303 33,668 1,016,755 96.79%
EDUCATIONAL MEDIA SERVICES 16,806,267 16,838,504 1,326,952 5,839,855 128,613 5,968,468 10,870,037 64.55%
GENERAL ADMINISTRATION 63,487,020 62,650,007 2,022,451 33,596,302 916,246 34,512,549 28,137,459 44.91%
SCHOOL ADMINISTRATION 83,936,113 83,922,113 7,361,592 38,221,520 0 38,221,520 45,700,593 54.46%
SUPPORT SERVICES ‐ BUSINESS 27,492,239 28,373,700 1,032,844 6,536,299 2,105,148 8,641,448 19,732,253 69.54%
MAINTENANCE AND OPERATION OF PLANT SERVICES 221,490,060 224,718,056 12,017,708 76,262,826 25,431,457 101,694,283 123,023,772 54.75%
STUDENT TRANSPORTATION SERVICE 79,886,601 84,269,491 6,183,423 30,298,780 5,615,665 35,914,445 48,355,045 57.38%
SUPPORT SERVICES ‐ CENTRAL 33,141,661 36,897,344 2,570,635 16,329,613 2,191,851 18,521,464 18,375,880 49.80%
OTHER SUPPORT SERVICES 3,431,416 3,259,791 125,134 586,532 0 586,532 2,673,258 82.01%
SCHOOL NUTRITION PROGRAM 335,000 335,000 0 4,799 0 4,799 330,201 98.57%
ENTERPRISE OPERATIONS 61,672 61,672 80,495 209,753 0 209,753 (148,081) ‐240.11%
TRANSFERS & OTHER OUTLAYS 8,341,294 7,841,294 0 1,000,000 0 1,000,000 6,841,294 87.25%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,474,461,904 1,483,403,156 121,919,100 603,020,459 44,015,468 647,035,927 836,367,229 56.38%
Revenues OVER/UNDER Expenditures (19,707,906) (21,135,775) (39,559,238) 422,208,607 378,193,138
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 790,041,273 746,025,804
1
FY2024
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,483,403,156
YTD EXPENSE
$603,020,459 40.7%
UNEXPENDED BUDGET
$880,382,697 59.3% UNEXPENDED BUDGET YTD EXPENSE
2
FY2024
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 352,517,532 , 58.5%
TRANSFERS & OTHER DEBT SERVICE, 0 , 0.0%
OUTLAYS, 1,000,000 , 0.2%
OTHER SUPPORT SERVICES,
586,532 , 0.1%
ENTERPRISE OPERATIONS,
209,753 , 0.0%
SCHOOL NUTRITION
PROGRAM, 4,799 , 0.0%
SUPPORT SERVICES ‐ CENTRAL,
16,329,613 , 2.7%
STUDENT TRANSPORTATION
SERVICE, 30,298,780 , 5.0% PUPIL SERVICES,
33,603,024 , 5.6%
MAINTENANCE AND OPERATION,
76,262,826 , 12.6% IMPROVEMENT OF
INSTRUCTIONAL SERVICES,
7,996,256 , 1.3%
SUPPORT SERVICES ‐
BUSINESS, 6,536,299 , 1.1% INSTRUCTIONAL STAFF
TRAINING, 17,366 , 0.0%
EDUCATIONAL MEDIA
SCHOOL ADMINISTRATION, SERVICES, 5,839,855 , 1.0%
38,221,520 , 6.3%
GENERAL ADMINISTRATION,
GENERAL OPERATIONS YTD EXPENSES 33,596,302 , 5.6%
$603,020,459
3
FY2024
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250 300 350 400
INSTRUCTION $352.518
PUPIL SERVICES $33.603
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$7.996
INSTRUCTIONAL STAFF TRAINING $0.017
EDUCATIONAL MEDIA SERVICES $5.840
GENERAL ADMINISTRATION $33.596
SCHOOL ADMINISTRATION $38.222
SUPPORT SERVICES ‐ BUSINESS $6.536
MAINTENANCE AND OPERATION $76.263
STUDENT TRANSPORTATION SERVICE $30.299
SUPPORT SERVICES ‐ CENTRAL $16.330
OTHER SUPPORT SERVICES $0.587
SCHOOL NUTRITION PROGRAM $0.005
ENTERPRISE OPERATIONS $0.210
TRANSFERS & OTHER OUTLAYS $1.000
DEBT SERVICE $0.000
TOTAL GENERAL OPERATIONS BUDGET
$1,483,403,156
4
FY2024
DCSD General Fund
YTD REVENUE Budget vs Collections
1,000
Millions
$920.39
900
$792.68
800
700
600
$531.45
REVENUE BUDGET
500 YTD ACTUALS
Series8
400
300
$227.06
200
100
$9.00 $5.35 $1.43 $0.13
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $930,818,788 Actual: $798,167,300 85.75%
(STATE) Budgeted: $531,448,593 Actual: $227,061,765 42.73%
TOTAL Budgeted: $1,462,267,381 Actual: $1,025,229,065 70.11%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(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 1,118,964 12,477,694 0 12,477,694 (1,668,787) ‐15.44%
INTEREST 0 0 0 6,645 0 6,645 (6,645)
STATE SOURCES 14,948,133 15,458,920 2,127,119 8,475,696 0 8,475,696 6,983,224 45.17%
FEDERAL SOURCES 432,812,558 651,682,925 73,131,680 127,616,128 0 127,616,128 524,066,797 80.42%
TRANSFERS AND OTHER LOCAL 4,998,766 5,498,766 17,960 1,133,136 0 1,133,136 4,365,630 79.39%
Total Revenue 463,562,842 683,449,518 76,395,723 149,709,299 0 149,709,299 533,740,219 78.10%
INSTRUCTION 136,154,719.75 248,360,760.46 4,195,305.88 57,718,098.02 8,403,497.48 66,121,595.50 ############ 73.38%
PUPIL SERVICES 42,367,244.85 51,182,942.39 2,185,498.62 12,312,217.59 1,760,609.39 14,072,826.98 37,110,115.41 72.50%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,598,776.38 5,309,941.29 141,753.35 901,497.42 68,355.12 969,852.54 4,340,088.75 81.74%
INSTRUCTIONAL STAFF TRAINING 51,047,170.17 54,358,804.99 2,052,721.40 9,787,235.51 775,766.15 10,563,001.66 43,795,803.33 80.57%
EDUCATIONAL MEDIA SERVICES 2,893,575.00 3,125,766.00 673.03 270,417.90 21,548.39 291,966.29 2,833,799.71 90.66%
FEDERAL GRANT ADMINISTRATION 3,520,157.43 8,805,531.92 343,672.97 2,317,332.86 74,773.71 2,392,106.57 6,413,425.35 72.83%
GENERAL ADMINISTRATION 52,319,285.68 50,531,737.81 144,564.74 5,407,405.71 2,020.04 5,409,425.75 45,122,312.06 89.29%
SCHOOL ADMINISTRATION 27,958,822.82 6,370,082.46 46,025.42 1,793,935.91 0.00 1,793,935.91 4,576,146.55 71.84%
SUPPORT SERVICES ‐ BUSINESS 26,102,645.00 272,506.05 65.50 256,698.99 0.00 256,698.99 15,807.06 5.80%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,201,356.92 57,823,158.18 540.49 3,087,458.26 1,706,607.39 4,794,065.65 53,029,092.53 91.71%
STUDENT TRANSPORTATION SERVICE 27,712,642.51 26,153,858.67 30,668.47 2,483,278.81 4,604,127.86 7,087,406.67 19,066,452.00 72.90%
SUPPORT SERVICES ‐ CENTRAL 81,059,163.54 5,510,710.58 56,608.64 593,703.57 11,198.75 604,902.32 4,905,808.26 89.02%
OTHER SUPPORT SERVICES 6,500.00 407,189.59 28,091.96 181,804.67 45.00 181,849.67 225,339.92 55.34%
SCHOOL NUTRITION PROGRAM 53,747,141.00 21,741,380.59 0.00 1,303,530.40 0.00 1,303,530.40 20,437,850.19 94.00%
ENTERPRISE OPERATIONS 1,897,082.28 2,467,082.28 (84,180.06) 1,504,616.28 334,325.00 1,838,941.28 628,141.00 25.46%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775.40 141,684,430.24 528,607.00 8,410,673.17 7,761,135.76 16,171,808.93 ############ 88.59%
TRANSFERS & OTHER OUTLAYS 891,245.00 891,245.00 1,574,914.10 10,344,102.58 0.00 10,344,102.58 (9,452,857.58) ‐1060.64%
Total Expenditures 770,264,304 684,997,129 11,245,532 118,674,008 25,524,010 144,198,018 540,799,111 78.95%
Revenues OVER/UNDER Expenditures (306,701,461) (1,547,611) 65,150,191 31,035,291 5,511,281 (7,058,892)
BEGINNING BALANCE (Estimated) 0 0
ENDING BALANCE 31,035,291 5,511,281
6
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(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 47,605 0 47,605 (47,605) NA
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 0 0 0 47,605 0 47,605 (47,605) NA
Revenues OVER/UNDER Expenditures 0 0 0 (47,605) (47,605) 47,605
BEGINNING BALANCE (Estimated) 47,605 47,605
ENDING BALANCE 0 0
7
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(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 50 49,530,732 0 49,530,732 379,555,842 88.46%
INTEREST 2,800,000 2,800,000 0 11,173,551 0 11,173,551 (8,373,551) ‐299.06%
STATE SOURCES 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 0 0 0 47,605 0 47,605 (47,605) NA
Total Revenue 431,811,000 431,886,573 50 60,751,887 0 60,751,887 371,134,686 85.93%
INSTRUCTION 5,500 5,500 35,671 615,761 874,121 1,489,883 (1,484,383) ‐26988.78%
PUPIL SERVICES 5,500 81,073 0 58,387 33 58,420 22,654 27.94%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 0 17,000,000 36,174 196,334 10,548,740 10,745,074 6,254,926 36.79%
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,050,882 10,998,914 41,290 509,241 32,075 541,316 10,457,598 95.08%
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 0 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 1,312,438 15,955,582 70,797,282 86,752,864 367,455,782 80.90%
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 5,810,913 0 5,810,913 (238,833) ‐4.29%
Total Expenditures 847,368,454 590,001,341 1,425,574 24,411,690 94,147,694 118,559,384 471,441,956 79.91%
Revenues OVER/UNDER Expenditures (415,557,454) (158,114,767) (1,425,524) 36,340,197 (57,807,498) (100,307,270)
BEGINNING BALANCE (Estimated) 509,808,260 509,808,260
ENDING BALANCE 546,148,457 452,000,763
8
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2023
(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 5,436 1,378,233 0 1,378,233 59,671,563 97.74%
INTEREST 0 0 0 114,754 0 114,754 (114,754) NA
STATE SOURCES 0 0 0 428,263 0 428,263 (428,263) NA
FEDERAL SOURCES 11,801,978 11,801,978 11,869 21,979,328 0 21,979,328 (10,177,350) ‐86.23%
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 17,305 23,900,577 0 23,900,577 51,751,196 68.41%
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 4,166,156 27,370,990 8,384,113 35,755,103 39,896,671 52.74%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 75,651,774 75,651,774 4,166,156 27,370,990 8,384,113 35,755,103 39,896,671 52.74%
Revenues OVER/UNDER Expenditures (0) (0) (4,148,851) (3,470,413) (11,854,525) 11,854,525
BEGINNING BALANCE (Estimated) 28,575,254 28,575,254
ENDING BALANCE 25,104,841 16,720,729
9