FY2025
Budget Discussion
April 2024
AGENDA
• Local, State, Federal, Economic Updates
• Available Resources
• Planned Expenditures
• Schools
• Divisions
• Initiatives
• Next Steps
Updates
Local, State, Federal and Economic
Presented by: Byron Schueneman, CFO
SB 233 – School Choice
• School Choice
• $6,500 towards private school tuition, home schooling supplies, therapy,
tutoring and early college courses
• Average private school tuition in Georgia is $11,893 per year and tuition
across the State ranges from $1,042 to $57,500
• Limitations
• Lowest 25%
• Capped at 1% of QBE ($141M)
• QBE impact
• Decrease QBE earning in subsequent year
• Dollar amount depends on program
SB 233 – School Choice
• 59 Dekalb schools represent lowest 25%
• FTE at those schools is 43,658 or 47.4% (of 92,071 total)
• For each 1% of eligible FTE that utilizes the voucher (4,366 students),
the district would lose $1,864,197.75 in QBE the following year
HB 581 - 3% Cap & Millage Rate Hearings
March 2024 – Inflation 3.8%
February 2024: Unemployment 3.1% (↓.01%)
December 2023: Wage Growth 4.7%
FY2025 State Budget
What is required by the State?
FY2025 State Budget SHBP Increase PP
• Minimum Salary Increases Planned CERTIFIED CLASSIFIED
• $2,500 for Certified (~appx 3.3%) 1-1-2022 $945.00 $945.00
• $23.7M price tag 1-1-2023
1-1-2024
$1,580.00
$1,580.00
$945.00
$1,195.00
1-1-2025 $1,580.00 $1,445.00
1-1-2026 $1,580.00 $1,580.00
• State Health Benefit Increase (SHBP)
• $13M price tag
Actual CERTIFIED CLASSIFIED
1-1-2022 $945.00 $945.00
• TRS Increase 1-1-2023
7-1-2024
$1,580.00
$1,760.00
$945.00
$1,195.00
• 19.98 to 20.78 1-1-2025 $1,760.00 $1,580.00
• $5.3M price tag FY24 INCREASE PP $2,160.00 $3,810.00
ESSER III
• MTSS
• $10.5M to Title I & $2.5M to General Fund
• Capital Projects (roofing/HVAC/other)
• Contribute $22.5M to Capital Improvement Fund
• Ignite, Face Advocates, Academic Skills Center
• General Fund / possibility of future grants
• School Leadership Support
• Coordinators to Title IV, Others to General Fund
• Retention and other miscellaneous employee payments
• One more year of support from ESSER
• Limit in future years
Fall 2024 Enrollment Forecast
After modeling new housing developments, birth
data, and historic enrollment patterns, the
enrollment forecast for October 2024 is 90,561
students or down (-2,967) from current
enrollment.
Fall 2024 Enrollment Forecast
1. Elementary enrollment is expected
to decrease slightly with a smaller
incoming Kindergarten class
2. Middle-school enrollment is
expected to decrease with slightly
with a smaller incoming 6th grade
class.
3. High-school enrollment is
expected to decrease slightly with
a smaller incoming 9th grade class.
Fall 2024 Enrollment Forecast
*Enrollment data is by school and
does not include students who live
out-of-district, or who attend
specialty schools. Regions were
forecasted separately from the total
District.
Presented by: Byron Schueneman, CFO
Resources
Presented by: Byron Schueneman, CFO
Resources
• Local
• Property Taxes – based on 6.5% growth projection
• Digest finalization by Board of Assessors on May 24th
• State
• QBE - $2,500 for earned positions, SHBP and TRS increase
• Cap on Local Fair Share (LFS)
• Other
• Transfers In, Indirect Costs, On Behalf – remain the same
• Fund Balance Usage
• Up to $100M unassigned based on Policy DCL
• $22.5M assigned fund balance for Gold Case
Local - Property Taxes
Change Estimate at 22.98 mills
Increase from PY
0% $ 850,768,130.12 18.0%
1% $ 860,654,129.37 16.0%
15.6%
2% $ 870,540,128.61 14.0% 14.0%
3% $ 880,426,127.86 12.0%
4% $ 890,312,127.10 10.0%
9.1%
5% $ 900,198,126.35 8.0% 8.1%
6.5%
6% $ 910,084,125.59 6.0% 5.9%
6.5% $ 915,027,125.21 4.0%
7% $ 919,970,124.84 2.0%
8% $ 929,856,124.08 0.0%
2018 2019 2020 2021 2022 2023 2024 2025
9% $ 939,742,123.33
10% $ 949,628,122.57
State Resources: Quality Basic Education (QBE)
2021 2022 2023 2024 2025 Change
FTE (Student Counts) 99,916 94,745 95,025 93,528 90,561 -2,967
QBE Earnings
656,157,629 644,912,487 640,532,302 685,346,303 717,101,028 31,754,725
Local Fair Share
(133,626,132) (143,182,227) (152,200,410) (175,655,286) (183,008,040) (7,352,754)
Austerity
(54,257,756) (21,247,826) -
Pupil Transportation
40,545 4,890,569 5,276,006 5,276,006 11,073,501 5,797,495
Nursing
2,098,597 1,982,853 2,141,160 2,168,187 2,242,395 74,208
Charter Supplement
- 491,722 510,680 522,186 11,506
Total
470,412,883 487,355,856 496,240,780 517,645,890 547,931,070 30,285,180
Unassigned Designated Fund Balance FB > 15% ($)
Fund Balance Fund Balance > 15%
August 2022 17% 15% 2% $26.5M
August 2023 22% 15% 7% $100M
Difference 5.0% 0.0% 5.0%
Available Resources
FY24 Revenue FY24 Weight FY25 Revenue FY25 Weight
Local $ 929,360,365.00 63.9% $ 973,284,741.28 63.6%
State $ 521,814,939.48 35.9% $ 554,931,070.00 36.2%
Other $ 3,539,413.14 0.2% $ 3,539,185.00 0.2%
$ 1,454,714,717.62 100% $ 1,531,754,996.28 100%
FY24 Available FB FY25 Available FB
Unassigned
FB > 15% $26,500,000.00 $100,000,000.00
Assigned FB $45,000,000 $22,500,000
$71,500,000.00 $122,500,000.00
Planned Expenditures
Presented by: Byron Schueneman, CFO
FY2025 Proposed Budget
• Schools (Divisions 120-127)
• Resource Allocation Method/Plan (RAMP) x FTE
• Divisions (010-115)
• Zero-Based
• 10% reduction to discretionary (contracted services, supplies,
travel, dues and fees)
• 2% reduction of non-school based staff
• Initiatives
• Ongoing Initiatives
• Continuation of FY24 Superintendent Initiatives
• Proposed Initiatives
• New initiatives for FY25
FY24 School Allocations and Average Cost:
Allotment / FTE Average Salary Calculation
All Funds FTE $ Total Average Salary State Health TRS Other Avg Sal + Benefits
Principal 127.00 $22,433,744.28 $134,476.28 $13,500.00 $25,310.39 $3,356.98 $176,643.66
Assistant Principal 245.00 $35,614,257.49 $108,477.01 $13,500.00 $20,648.62 $2,738.68 $145,364.32
Bookkeeper 127.00 $8,758,946.11 $45,684.02 $13,500.00 $8,638.33 $1,145.73 $68,968.08
Counselor 271.50 $30,757,436.53 $81,829.26 $13,500.00 $15,854.92 $2,102.88 $113,287.06
Custodian 738.00 $41,656,231.59 $35,226.30 $13,500.00 $6,814.62 $903.84 $56,444.76
JROTC 48.00 $5,434,595.30 $84,094.28 $13,500.00 $13,796.58 $1,829.88 $113,220.74
Library Media Assistant 114.25 $6,221,021.37 $33,438.04 $13,500.00 $6,633.14 $879.77 $54,450.95
Media Specialist 124.00 $13,979,319.08 $81,750.51 $13,500.00 $15,438.31 $2,047.62 $112,736.44
MTSS 118.00 $13,803,182.79 $87,849.67 $13,500.00 $13,796.58 $1,829.88 $116,976.13
Paraprofessional 753.00 $36,253,685.21 $28,640.85 $13,500.00 $5,301.64 $703.17 $48,145.66
Plant Engineer 43.00 $3,554,372.22 $57,034.85 $13,500.00 $10,705.12 $1,419.85 $82,659.82
Registrar 43.00 $3,110,054.75 $48,445.51 $13,500.00 $9,165.68 $1,215.67 $72,326.85
School Nurse 126.00 $8,921,855.20 $47,283.68 $13,500.00 $8,850.79 $1,173.90 $70,808.37
Speech Language Pathologist
82.25 $8,970,568.16 $78,487.11 $13,500.00 $15,077.75 $1,999.80 $109,064.66
Social Worker 53.50 $6,004,852.93 $80,980.70 $13,500.00 $15,679.88 $2,079.66 $112,240.24
Special Ed Lead Teacher 84.78 $10,117,313.84 $86,766.99 $13,500.00 $16,836.09 $2,233.01 $119,336.09
STAR Sub 127.00 $5,963,108.35 $28,332.00 $13,500.00 $4,521.86 $599.75 $46,953.61
Teacher 6,220.25 $635,046,566.97 $72,966.96 $13,500.00 $13,796.58 $1,829.88 $102,093.42
Psychologist 42.60 $4,819,497.14 $82,423.46 $13,500.00 $15,194.93 $2,015.34 $113,133.74
Secretary 250.00 $14,718,580.43 $37,289.90 $13,500.00 $7,137.73 $946.70 $58,874.32
ISS Paraprofessional 42.00 $1,993,573.40 $28,005.39 $13,500.00 $5,262.64 $698.00 $47,466.03
FY25 School Allocations and Average Cost:
Allotment / FTE Average Salary Calculation
All Funds FTE $ Total Average Salary State Health TRS Other Avg Sal + Benefits
Principal 127.00 $22,889,727.20 $134,476.28 $14,250.00 $27,944.17 $3,563.62 $180,234.07
Assistant Principal 245.00 $36,295,077.49 $108,477.01 $14,250.00 $22,541.52 $2,874.64 $148,143.17
Bookkeeper 127.00 $8,970,998.81 $45,684.02 $14,250.00 $9,493.14 $1,210.63 $70,637.79
Counselor 271.50 $31,290,878.80 $81,829.26 $14,250.00 $17,004.12 $2,168.48 $115,251.86
Custodian 738.00 $42,604,608.70 $35,226.30 $14,250.00 $7,320.03 $933.50 $57,729.82
Library Media Assistant 114.25 $6,343,453.94 $33,438.04 $14,250.00 $6,948.42 $886.11 $55,522.57
Media Specialist 124.00 $14,279,177.16 $81,750.51 $14,250.00 $16,987.76 $2,166.39 $115,154.65
Paraprofessional 753.00 $37,349,855.07 $28,640.85 $14,250.00 $5,951.57 $758.98 $49,601.40
Plant Engineer 43.00 $3,639,868.96 $57,034.85 $14,250.00 $11,851.84 $1,511.42 $84,648.12
Registrar 43.00 $3,183,990.60 $48,445.51 $14,250.00 $10,066.98 $1,283.81 $74,046.29
School Nurse 126.00 $9,149,143.02 $47,283.68 $14,250.00 $9,825.55 $1,253.02 $72,612.25
Speech Language Pathologist 82.25 $9,140,166.13 $78,487.11 $14,250.00 $16,309.62 $2,079.91 $111,126.64
Social Worker 53.50 $6,109,939.57 $80,980.70 $14,250.00 $16,827.79 $2,145.99 $114,204.48
Special Ed Lead Teacher 84.78 $10,287,755.91 $86,766.99 $14,250.00 $18,030.18 $2,299.33 $121,346.50
STAR Sub 127.00 $6,250,963.83 $28,332.00 $14,250.00 $5,887.39 $750.80 $49,220.19
Teacher 6,212.25 $648,019,171.82 $72,966.96 $14,250.00 $15,162.53 $1,933.62 $104,313.12
Psychologist 42.60 $4,940,972.79 $82,423.46 $14,250.00 $17,127.59 $2,184.22 $115,985.28
Secretary 249.00 $15,008,953.97 $37,289.90 $14,250.00 $7,748.84 $988.18 $60,276.92
ISS Paraprofessional 42.00 $2,050,316.22 $28,005.39 $14,250.00 $5,819.52 $742.14 $48,817.05
FY 2025 Budget Survey Results
Board of Education/District Response
Top Ranking Budget Priorities
▪ Student Intervention Program – SST/MTSS/RTI
▪ Expansion of Early Learning / Pre-Kindergarten
▪ Increase Counselors
FY 2025 Budget Survey Results
Community & Employees Response
Top Ranking Budget Priorities
▪ Expansion of Early Learning / Pre-Kindergarten
▪ Paraprofessional in Every Kindergarten Classroom
FY 2025 Budget
Ongoing Funded Initiatives
Ongoing Funded Initiatives
• MTSS Specialist
• ERP Implementation
• FACE Advocates
• Early Learning Expansion
• Horizon Support
• Deferred Maintenance
• Additional school support
• *Ignite Teacher Residency
FY 2025 Budget
Proposed Initiatives (Non-Salary)
Proposed Initiatives
• SFN All Kids Eat Free!
• EIP Advancement
• 3 Advisors per High School
• Extended Nursing Hours (6 to 8hrs)
• Additional Social Workers & Counselors
• Additional Assistant Principal/Elementary
Coach (each grade band)
• Athletic Director (1 per Cohort)
• Capital Improvement
• *Security associate at elementary schools
FY 2025 Budget
Proposed Initiatives (Salary)
Inflation 3.8% Unemployment Average Wage
3.1% Growth,
Government
4.7%
Teachers (E Schedule) All Others
Step + $3,000 + Incentive Step + 4% + Incentive
FY2025 Budget
Proposed Initiatives (Salary)
District Certified Classified
DeKalb $3,000 + Step + Incentive 4% + Step + Incentive
Cobb
Fulton 4.5% + Step 4.5% + Step
Atlanta Public
Decatur City $2,500 + Step + 5% 5% + Step
Gwinnett $3,000 + Step 4% + Step
Forsyth 1% + $2,500 + Step 5% + Step
Clayton
FY 2025 District Expenditure Budget
FY 2025 District Revenue Budget
Fund Balance Policy DCL
Fund Balance: Identified / Allowable Uses
FY25 Beg FB FY25 Planned Use FY25 End FB
Unassigned
FB > 15% $100,000,000 $-27,500,000 $72,500,000
Assigned FB $22,500,000 $-22,500,000 $0
$122,500,000.00 $-50,000,000 $72,500,000
• Allowable FB Use:
• $22,500,000 Local Capital Project Fund
• $5M (of $20M) Deferred Mtce / One time
Next Steps
Presented by: Byron Schueneman, CFO
Next Steps
• Thursday, April 18 th – Board Retreat at Georgia Tech
• Initial presentation of the FY25 General Fund Budget
• Monday, May 6th - Executive Session, Work Session, Community Input Session & Business Meeting
• Tentative Adoption of the Proposed FY2025 Budget/Revenue Projection
• Tentative Approval of Resolution for Tax Levy (22.98)
• May 20-24 – BOE Mini-Session
• May 27-31 – Finalized Tax Digest from Tax Commissioner
• Monday, June 17th - Virtual Called Meeting 10:30am
• 1st Virtual Budget Hearing
• 1st Millage Rate Hearing (22.98)
• Monday, June 17th – Virtual Called Meeting 6:00pm
• 2nd Millage Rate Hearing (22.98)
• Monday, June 24th - Called Meeting 11:00am
• 2nd Budget Hearing
• 3rd Millage Rate Hearing (22.98)
• Approval of the Final Tax Levy Resolution (22.98)
• Adoption of the Final FY2025 Budget/Revenue Projection for all funds
Questions?