DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(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 5,712,717 853,301,586 0 853,301,586 67,083,431 7.29%
INTEREST 9,000,000 9,000,000 2,908,101 13,284,172 0 13,284,172 (4,284,172) ‐47.60%
STATE SOURCES 523,845,318 524,467,714 42,694,682 319,416,414 0 319,416,414 205,051,300 39.10%
TRANSFERS AND OTHER LOCAL 1,433,772 1,433,772 0 144,689 0 144,689 1,289,083 89.91%
Total Revenue 1,454,678,735 1,455,286,502 51,315,500 1,186,146,860 0 1,186,146,860 269,139,642 18.49%
INSTRUCTION 823,739,510 829,598,513 67,745,495 507,793,259 6,554,758 514,348,017 315,250,497 38.00%
PUPIL SERVICES 93,507,172 95,402,716 6,832,233 49,244,186 1,613,786 50,857,971 44,544,745 46.69%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 17,696,255 18,047,956 1,081,360 10,732,099 214,639 10,946,738 7,101,217 39.35%
INSTRUCTIONAL STAFF TRAINING 1,041,887 1,069,525 2,955 20,321 38,775 59,095 1,010,430 94.47%
EDUCATIONAL MEDIA SERVICES 16,806,267 16,839,410 1,396,056 8,860,881 101,207 8,962,088 7,877,322 46.78%
GENERAL ADMINISTRATION 63,460,020 62,563,340 2,421,306 38,746,502 390,773 39,137,274 23,426,066 37.44%
SCHOOL ADMINISTRATION 83,936,113 83,922,113 6,814,553 54,290,035 0 54,290,035 29,632,079 35.31%
SUPPORT SERVICES ‐ BUSINESS 27,492,239 19,631,920 1,275,999 10,863,561 1,242,921 12,106,482 7,525,438 38.33%
MAINTENANCE AND OPERATION OF PLANT SERVICES 221,490,060 218,766,866 12,937,487 104,670,967 21,601,094 126,272,061 92,494,805 42.28%
STUDENT TRANSPORTATION SERVICE 79,886,601 84,378,086 7,040,460 45,134,101 8,972,268 54,106,369 30,271,717 35.88%
SUPPORT SERVICES ‐ CENTRAL 33,141,661 36,340,989 2,671,104 22,485,220 1,990,905 24,476,125 11,864,864 32.65%
OTHER SUPPORT SERVICES 3,431,416 3,289,791 146,087 877,718 0 877,718 2,412,073 73.32%
SCHOOL NUTRITION PROGRAM 335,000 335,000 0 4,799 0 4,799 330,201 98.57%
ENTERPRISE OPERATIONS 61,672 61,672 75,139 453,589 0 453,589 (391,917) ‐635.49%
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 1,478,089,191 110,440,234 855,177,237 42,721,124 897,898,361 580,190,831 39.25%
Revenues OVER/UNDER Expenditures (19,688,433) (22,802,690) (59,124,734) 330,969,623 288,248,499
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 698,802,289 656,081,165
1
FY2024
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,478,089,191
YTD EXPENSE
$855,177,237 57.9%
UNEXPENDED BUDGET
$622,911,954 42.1% UNEXPENDED BUDGET YTD EXPENSE
2
FY2024
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 507,793,259 , 59.4%
TRANSFERS & OTHER DEBT SERVICE, 0 , 0.0%
OUTLAYS, 1,000,000 , 0.1%
OTHER SUPPORT SERVICES,
877,718 , 0.1%
ENTERPRISE OPERATIONS,
453,589 , 0.1%
SCHOOL NUTRITION
PROGRAM, 4,799 , 0.0%
SUPPORT SERVICES ‐ CENTRAL,
22,485,220 , 2.6% PUPIL SERVICES,
49,244,186 , 5.8%
STUDENT TRANSPORTATION
SERVICE, 45,134,101 , 5.3%
IMPROVEMENT OF
MAINTENANCE AND OPERATION, INSTRUCTIONAL SERVICES,
104,670,967 , 12.2% 10,732,099 , 1.3%
INSTRUCTIONAL STAFF
SUPPORT SERVICES ‐ TRAINING, 20,321 , 0.0%
BUSINESS, 10,863,561 , 1.3%
EDUCATIONAL MEDIA
SERVICES, 8,860,881 , 1.0%
SCHOOL ADMINISTRATION,
54,290,035 , 6.3%
GENERAL ADMINISTRATION,
GENERAL OPERATIONS YTD EXPENSES 38,746,502 , 4.5%
$855,177,237
3
FY2024
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250 300 350 400 450 500 550 600
INSTRUCTION $507.793
PUPIL SERVICES $49.244
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$10.732
INSTRUCTIONAL STAFF TRAINING $0.020
EDUCATIONAL MEDIA SERVICES $8.861
GENERAL ADMINISTRATION $38.747
SCHOOL ADMINISTRATION $54.290
SUPPORT SERVICES ‐ BUSINESS $10.864
MAINTENANCE AND OPERATION $104.671
STUDENT TRANSPORTATION SERVICE $45.134
SUPPORT SERVICES ‐ CENTRAL $22.485
OTHER SUPPORT SERVICES $0.878
SCHOOL NUTRITION PROGRAM $0.005
ENTERPRISE OPERATIONS $0.454
TRANSFERS & OTHER OUTLAYS $1.000
DEBT SERVICE $0.000
TOTAL GENERAL OPERATIONS BUDGET
$1,478,089,191
4
FY2024
DCSD General Fund
YTD REVENUE Budget vs Collections
1,000
Millions
$920.39
900
$853.30
800
700
600
$524.47
REVENUE BUDGET
500 YTD ACTUALS
Series8
400
$319.42
300
200
100
$9.00 $13.28 $1.43 $0.14
0
LOCAL REVENUES INTEREST STATE SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $930,818,788 Actual: $866,730,446 93.11%
(STATE) Budgeted: $524,467,714 Actual: $319,416,414 60.90%
TOTAL Budgeted: $1,455,286,502 Actual: $1,186,146,860 81.51%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 10,830,924 10,911,445 3,268,082 29,867,071 0 29,867,071 (18,955,626) ‐173.72%
INTEREST 0 0 1,303 10,728 0 10,728 (10,728)
STATE SOURCES 15,023,396 22,630,757 1,451,732 11,649,471 0 11,649,471 10,981,286 48.52%
FEDERAL SOURCES 432,832,558 652,658,927 4,038,189 130,588,391 0 130,588,391 522,070,536 79.99%
TRANSFERS AND OTHER LOCAL 4,998,766 5,498,766 109,788 1,871,749 0 1,871,749 3,627,017 65.96%
Total Revenue 463,685,644 691,699,895 8,869,093 173,987,409 0 173,987,409 517,712,486 74.85%
INSTRUCTION 136,180,733.75 251,175,396.18 5,425,026.13 71,212,027.32 9,740,788.60 80,952,815.92 170,222,580.26 67.77%
PUPIL SERVICES 42,472,520.33 49,188,967.09 2,975,574.93 17,889,480.32 1,732,458.34 19,621,938.66 29,567,028.43 60.11%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,613,766.38 5,279,331.29 198,482.61 1,381,304.11 22,392.92 1,403,697.03 3,875,634.26 73.41%
INSTRUCTIONAL STAFF TRAINING 51,067,026.17 54,822,106.96 2,384,583.17 14,799,123.38 678,481.98 15,477,605.36 39,344,501.60 71.77%
EDUCATIONAL MEDIA SERVICES 2,893,575.00 3,125,766.00 0.00 276,251.53 865.83 277,117.36 2,848,648.64 91.13%
FEDERAL GRANT ADMINISTRATION 3,520,157.43 8,793,191.65 353,471.82 3,222,184.66 107,488.75 3,329,673.41 5,463,518.24 62.13%
GENERAL ADMINISTRATION 52,346,285.68 50,664,869.55 140,114.46 5,763,929.75 4,628.07 5,768,557.82 44,896,311.73 88.61%
SCHOOL ADMINISTRATION 27,958,822.82 6,381,529.04 43,050.83 1,901,608.48 0.00 1,901,608.48 4,479,920.56 70.20%
SUPPORT SERVICES ‐ BUSINESS 26,102,645.00 272,506.05 7,866.60 266,845.99 0.00 266,845.99 5,660.06 2.08%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,241,413.42 64,465,140.68 55,101.42 3,162,676.17 1,706,333.57 4,869,009.74 59,596,130.94 92.45%
STUDENT TRANSPORTATION SERVICE 27,768,642.51 26,159,858.67 375,574.41 3,214,999.45 3,858,368.97 7,073,368.42 19,086,490.25 72.96%
SUPPORT SERVICES ‐ CENTRAL 81,059,163.54 5,673,210.58 105,585.31 921,651.36 10,661.27 932,312.63 4,740,897.95 83.57%
OTHER SUPPORT SERVICES 26,500.00 408,943.14 38,524.79 237,691.53 2,905.00 240,596.53 168,346.61 41.17%
SCHOOL NUTRITION PROGRAM 53,747,141.00 21,742,362.61 0.00 1,303,530.40 0.00 1,303,530.40 20,438,832.21 94.00%
ENTERPRISE OPERATIONS 1,897,082.28 2,467,082.28 192,376.54 4,933,372.37 219,224.07 5,152,596.44 (2,685,514.16) ‐108.85%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775.40 141,684,430.24 285,968.89 10,531,982.81 5,639,826.12 16,171,808.93 125,512,621.31 88.59%
TRANSFERS & OTHER OUTLAYS 891,245.00 891,245.00 1,693,403.11 13,836,645.47 0.00 13,836,645.47 (12,945,400.47) ‐1452.51%
Total Expenditures 770,573,496 693,195,937 14,274,705 154,855,305 23,724,423 178,579,729 514,616,208 74.24%
Revenues OVER/UNDER Expenditures (306,887,852) (1,496,042) (5,405,612) 19,132,104 (4,592,319) 3,096,277
BEGINNING BALANCE (Estimated) 0 0
ENDING BALANCE 19,132,104 (4,592,319)
6
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(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
2/29/2024
(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 11,953,973 88,288,022 0 88,288,022 340,798,551 79.42%
INTEREST 2,800,000 2,800,000 2,455,384 18,795,464 0 18,795,464 (15,995,464) ‐571.27%
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 14,409,357 107,131,091 0 107,131,091 324,755,483 75.19%
INSTRUCTION 5,500 5,500 107,904 901,580 400,361 1,301,941 (1,296,441) ‐23571.65%
PUPIL SERVICES 5,500 81,073 0 58,387 33 58,420 22,654 27.94%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 0 17,000,000 194,603 898,236 10,583,530 11,481,765 5,518,235 32.46%
MAINTENANCE AND OPERATION OF PLANT SERVICES 0 0 0 0 0 0 0 NA
STUDENT TRANSPORTATION SERVICE 10,050,882 10,998,914 40,311 612,333 32,075 644,409 10,354,505 94.14%
SUPPORT SERVICES ‐ CENTRAL 1,008,000 731,685 0 0 0 0 731,685 100.00%
ENTERPRISE OPERATIONS 18,000,000 18,000,000 268,220 2,060,781 11,100,134 13,160,915 4,839,085 26.88%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 454,208,646 2,682,161 22,046,318 86,625,063 108,671,380 345,537,266 76.07%
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 3,293,199 32,388,547 108,741,196 141,129,743 448,871,598 76.08%
Revenues OVER/UNDER Expenditures (415,557,454) (158,114,767) 11,116,158 74,742,544 (33,998,652) (124,116,115)
BEGINNING BALANCE (Estimated) 509,808,260 509,808,260
ENDING BALANCE 584,550,804 475,809,608
8
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
2/29/2024
(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 9,909 1,842,706 0 1,842,706 59,207,089 96.98%
INTEREST 0 0 0 129,540 0 129,540 (129,540) NA
STATE SOURCES 0 0 128,380 813,403 0 813,403 (813,403) NA
FEDERAL SOURCES 11,801,978 11,801,978 0 30,475,082 0 30,475,082 (18,673,104) ‐158.22%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 75,651,773 75,651,773 138,289 33,260,731 0 33,260,731 42,391,043 56.03%
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 5,233,958 39,115,014 5,027,982 44,142,996 31,508,778 41.65%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 75,651,774 75,651,774 5,233,958 39,115,014 5,027,982 44,142,996 31,508,778 41.65%
Revenues OVER/UNDER Expenditures (0) (0) (5,095,669) (5,854,283) (10,882,265) 10,882,265
BEGINNING BALANCE (Estimated) 28,575,254 28,575,254
ENDING BALANCE 22,720,971 17,692,989
9