DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(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 8,714,879 847,614,479 0 847,614,479 72,770,537 7.91%
INTEREST 9,000,000 9,000,000 0 7,541,645 0 7,541,645 1,458,355 16.20%
STATE SOURCES 523,845,318 524,467,714 49,931,804 276,721,732 0 276,721,732 247,745,981 47.24%
TRANSFERS AND OTHER LOCAL 1,433,772 1,433,772 6,660 144,689 0 144,689 1,289,083 89.91%
Total Revenue 1,454,678,735 1,455,286,502 58,653,343 1,132,022,545 0 1,132,022,545 323,263,957 22.21%
INSTRUCTION 823,739,510 829,016,579 85,962,206 439,019,965 4,335,086 443,355,051 385,661,528 46.52%
PUPIL SERVICES 93,507,172 95,506,216 8,481,150 42,583,862 1,787,601 44,371,463 51,134,753 53.54%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 17,696,255 17,807,434 1,660,788 9,651,148 208,510 9,859,658 7,947,776 44.63%
INSTRUCTIONAL STAFF TRAINING 1,041,887 1,068,730 0 17,366 16,303 33,668 1,035,062 96.85%
EDUCATIONAL MEDIA SERVICES 16,806,267 16,838,504 1,515,409 7,464,825 86,618 7,551,443 9,287,061 55.15%
GENERAL ADMINISTRATION 63,460,020 62,616,685 2,723,822 36,325,195 866,895 37,192,090 25,424,595 40.60%
SCHOOL ADMINISTRATION 83,936,113 83,922,113 9,253,961 47,475,481 3,498 47,478,979 36,443,134 43.42%
SUPPORT SERVICES ‐ BUSINESS 27,492,239 19,631,920 2,648,907 9,370,970 1,271,651 10,642,620 8,989,300 45.79%
MAINTENANCE AND OPERATION OF PLANT SERVICES 221,490,060 218,897,194 15,346,100 91,733,480 24,665,069 116,398,549 102,498,644 46.83%
STUDENT TRANSPORTATION SERVICE 79,886,601 84,342,391 7,795,965 38,093,641 8,261,773 46,355,414 37,986,976 45.04%
SUPPORT SERVICES ‐ CENTRAL 33,141,661 36,913,668 3,479,854 19,814,116 1,990,501 21,804,618 15,109,050 40.93%
OTHER SUPPORT SERVICES 3,431,416 3,259,791 145,099 731,631 0 731,631 2,528,159 77.56%
SCHOOL NUTRITION PROGRAM 335,000 335,000 0 4,799 0 4,799 330,201 98.57%
ENTERPRISE OPERATIONS 61,672 61,672 165,445 375,198 0 375,198 (313,526) ‐508.38%
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 1,474,367,167 1,478,059,191 139,178,705 743,661,679 43,493,504 787,155,183 690,904,009 46.74%
Revenues OVER/UNDER Expenditures (19,688,433) (22,772,690) (80,525,362) 388,360,866 344,867,362
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 756,193,532 712,700,028
1
FY2024
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,478,059,191
YTD EXPENSE
$743,661,679 50.3%
UNEXPENDED BUDGET
$734,397,513 49.7%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2024
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 439,019,965 , 59.0%
TRANSFERS & OTHER DEBT SERVICE, 0 , 0.0%
OUTLAYS, 1,000,000 , 0.1%
OTHER SUPPORT SERVICES,
731,631 , 0.1%
ENTERPRISE OPERATIONS,
375,198 , 0.1%
SCHOOL NUTRITION
PROGRAM, 4,799 , 0.0%
SUPPORT SERVICES ‐ CENTRAL,
19,814,116 , 2.7%
STUDENT TRANSPORTATION
SERVICE, 38,093,641 , 5.1% PUPIL SERVICES,
42,583,862 , 5.7%
MAINTENANCE AND OPERATION,
91,733,480 , 12.3%
IMPROVEMENT OF
INSTRUCTIONAL SERVICES,
9,651,148 , 1.3%
SUPPORT SERVICES ‐
BUSINESS, 9,370,970 , 1.3% INSTRUCTIONAL STAFF
TRAINING, 17,366 , 0.0%
EDUCATIONAL MEDIA
SCHOOL ADMINISTRATION, SERVICES, 7,464,825 , 1.0%
47,475,481 , 6.4%
GENERAL ADMINISTRATION,
GENERAL OPERATIONS YTD EXPENSES 36,325,195 , 4.9%
$743,661,679
3
FY2024
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250 300 350 400 450 500
INSTRUCTION $439.020
PUPIL SERVICES $42.584
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$9.651
INSTRUCTIONAL STAFF TRAINING $0.017
EDUCATIONAL MEDIA SERVICES $7.465
GENERAL ADMINISTRATION $36.325
SCHOOL ADMINISTRATION $47.475
SUPPORT SERVICES ‐ BUSINESS $9.371
MAINTENANCE AND OPERATION $91.733
STUDENT TRANSPORTATION SERVICE $38.094
SUPPORT SERVICES ‐ CENTRAL $19.814
OTHER SUPPORT SERVICES $0.732
SCHOOL NUTRITION PROGRAM $0.005
ENTERPRISE OPERATIONS $0.375
TRANSFERS & OTHER OUTLAYS $1.000
DEBT SERVICE $0.000
TOTAL GENERAL OPERATIONS BUDGET
$1,478,059,191
4
FY2024
DCSD General Fund
YTD REVENUE Budget vs Collections
1,000
Millions
$920.39
900
$847.61
800
700
600
$531.45
REVENUE BUDGET
500 YTD ACTUALS
Series8
400
300 $276.72
200
100
$9.00 $7.54 $1.43 $0.14
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $930,818,788 Actual: $855,300,813 91.89%
(STATE) Budgeted: $531,448,593 Actual: $276,721,732 52.07%
TOTAL Budgeted: $1,462,267,381 Actual: $1,132,022,545 77.42%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 10,810,924 10,816,445 4,065,241 19,117,676 0 19,117,676 (8,301,230) ‐76.75%
INTEREST 0 0 0 8,041 0 8,041 (8,041)
STATE SOURCES 15,023,396 22,630,757 1,450,205 10,197,739 0 10,197,739 12,433,018 54.94%
FEDERAL SOURCES 432,832,558 652,032,716 134,074 127,750,202 0 127,750,202 524,282,513 80.41%
TRANSFERS AND OTHER LOCAL 4,998,766 5,498,766 73,755 1,761,961 0 1,761,961 3,736,805 67.96%
Total Revenue 463,665,644 690,978,684 5,723,275 158,835,619 0 158,835,619 532,143,065 77.01%
INSTRUCTION 136,179,313.75 250,883,457.55 7,218,559.01 64,950,914.41 10,413,858.39 75,364,772.80 175,518,684.75 69.96%
PUPIL SERVICES 42,442,520.33 49,536,337.07 2,425,925.40 14,739,038.48 2,068,552.43 16,807,590.91 32,728,746.16 66.07%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,598,776.38 5,197,941.29 269,230.54 1,182,821.50 28,917.76 1,211,739.26 3,986,202.03 76.69%
INSTRUCTIONAL STAFF TRAINING 51,063,526.17 54,800,338.70 2,609,942.53 12,414,540.21 681,522.89 13,096,063.10 41,704,275.60 76.10%
EDUCATIONAL MEDIA SERVICES 2,893,575.00 3,125,766.00 5,833.63 276,251.53 15,287.54 291,539.07 2,834,226.93 90.67%
FEDERAL GRANT ADMINISTRATION 3,520,157.43 8,793,191.65 551,379.98 2,868,712.84 48,151.80 2,916,864.64 5,876,327.01 66.83%
GENERAL ADMINISTRATION 52,346,285.68 50,565,737.81 216,154.67 5,623,815.29 2,111.97 5,625,927.26 44,939,810.55 88.87%
SCHOOL ADMINISTRATION 27,958,822.82 6,370,082.46 64,621.74 1,858,557.65 0.00 1,858,557.65 4,511,524.81 70.82%
SUPPORT SERVICES ‐ BUSINESS 26,102,645.00 272,506.05 2,280.40 258,979.39 0.00 258,979.39 13,526.66 4.96%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,201,413.42 64,425,140.68 19,103.49 3,106,561.75 1,705,891.17 4,812,452.92 59,612,687.76 92.53%
STUDENT TRANSPORTATION SERVICE 27,712,642.51 26,159,858.67 356,146.23 2,839,425.04 4,243,422.63 7,082,847.67 19,077,011.00 72.92%
SUPPORT SERVICES ‐ CENTRAL 81,059,163.54 5,510,710.58 222,362.48 816,066.05 6,751.01 822,817.06 4,687,893.52 85.07%
OTHER SUPPORT SERVICES 6,500.00 9,519.39 17,362.07 199,166.74 45.00 199,211.74 (189,692.35) ‐1992.69%
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 2,467,082.28 280,732.44 1,786,422.93 276,595.48 2,063,018.41 404,063.87 16.38%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775.40 141,684,430.24 1,835,340.75 10,246,013.92 5,925,795.01 16,171,808.93 125,512,621.31 88.59%
TRANSFERS & OTHER OUTLAYS 891,245.00 891,245.00 1,744,068.93 12,143,242.36 0.00 12,143,242.36 (11,251,997.36) ‐1262.50%
Total Expenditures 770,407,586 692,434,726 17,839,044 136,614,060 25,416,903 162,030,964 530,403,762 76.60%
Revenues OVER/UNDER Expenditures (306,741,942) (1,456,042) (12,115,770) 22,221,559 (3,195,344) 1,739,302
BEGINNING BALANCE (Estimated) 0 0
ENDING BALANCE 22,221,559 (3,195,344)
6
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(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
1/31/2024
(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 63,081,809 0 63,081,809 366,004,764 85.30%
INTEREST 2,800,000 2,800,000 0 13,654,721 0 13,654,721 (10,854,721) ‐387.67%
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 0 76,784,134 0 76,784,134 355,102,439 82.22%
INSTRUCTION 5,500 5,500 177,914 793,676 419,184 1,212,859 (1,207,359) ‐21951.99%
PUPIL SERVICES 5,500 81,073 0 58,387 33 58,420 22,654 27.94%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 0 17,000,000 507,299 703,633 10,778,133 11,481,765 5,518,235 32.46%
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,050,882 10,998,914 62,781 572,022 32,075 604,098 10,394,816 94.51%
STUDENT TRANSPORTATION SERVICE 1,008,000 731,685 0 0 0 0 731,685 100.00%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 527,089 1,792,562 11,368,354 13,160,915 4,839,085 26.88%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 454,208,646 3,408,574 19,364,156 66,770,641 86,134,798 368,073,849 81.04%
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 4,683,658 29,095,348 89,368,420 118,463,768 471,537,573 79.92%
Revenues OVER/UNDER Expenditures (415,557,454) (158,114,767) (4,683,658) 47,688,787 (41,679,633) (116,435,134)
BEGINNING BALANCE (Estimated) 509,808,260 509,808,260
ENDING BALANCE 557,497,047 468,128,627
8
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
1/31/2024
(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 61,049,795 226,344 1,832,797 0 1,832,797 59,216,998 97.00%
INTEREST 0 0 0 129,540 0 129,540 (129,540) NA
STATE SOURCES 0 0 0 428,263 0 428,263 (428,263) NA
FEDERAL SOURCES 11,801,978 11,801,978 0 25,257,864 0 25,257,864 (13,455,886) ‐114.01%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 75,651,773 75,651,773 226,344 27,648,464 0 27,648,464 48,003,309 63.45%
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 6,073,596 33,766,597 5,329,619 39,096,216 36,555,558 48.32%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 75,651,774 75,651,774 6,073,596 33,766,597 5,329,619 39,096,216 36,555,558 48.32%
Revenues OVER/UNDER Expenditures (0) (0) (5,847,252) (6,118,132) (11,447,752) 11,447,751
BEGINNING BALANCE (Estimated) 28,575,254 28,575,254
ENDING BALANCE 22,457,122 17,127,502
9