DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(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 11,659,675 865,040,033 0 865,040,033 55,344,983 6.01%
INTEREST 9,000,000 9,000,000 2,935,252 16,219,424 0 16,219,424 (7,219,424) ‐80.22%
STATE SOURCES 523,845,318 524,472,714 51,019,825 377,707,869 0 377,707,869 146,764,844 27.98%
FEDERAL SOURCES 0 1,650,000 6,147,132 6,147,132 0 6,147,132 (4,497,132) ‐272.55%
TRANSFERS AND OTHER LOCAL 1,433,772 1,433,772 8,348 153,036 0 153,036 1,280,736 89.33%
Total Revenue 1,454,678,735 1,456,941,502 71,770,231 1,265,267,495 0 1,265,267,495 191,674,007 13.16%
INSTRUCTION 823,739,510 829,586,840 82,415,234 602,526,905 4,455,886 606,982,791 222,604,049 26.83%
PUPIL SERVICES 93,507,172 95,475,361 7,752,749 57,166,458 1,193,463 58,359,921 37,115,440 38.87%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 17,696,255 18,323,971 1,440,865 12,315,080 141,668 12,456,747 5,867,223 32.02%
INSTRUCTIONAL STAFF TRAINING 1,041,887 1,068,247 27,450 47,770 14,990 62,760 1,005,487 94.12%
EDUCATIONAL MEDIA SERVICES 16,806,267 16,800,261 1,461,208 10,322,101 87,113 10,409,214 6,391,047 38.04%
GENERAL ADMINISTRATION 63,460,020 62,355,918 1,835,909 40,584,852 244,656 40,829,509 21,526,410 34.52%
SCHOOL ADMINISTRATION 83,936,113 83,922,113 7,006,680 61,532,619 792 61,533,411 22,388,703 26.68%
SUPPORT SERVICES ‐ BUSINESS 27,492,239 19,709,194 1,383,644 12,254,690 1,533,135 13,787,824 5,921,370 30.04%
MAINTENANCE AND OPERATION OF PLANT SERVICES 221,490,060 217,574,603 12,171,603 116,843,054 17,915,680 134,758,734 82,815,869 38.06%
STUDENT TRANSPORTATION SERVICE 79,886,601 87,086,400 6,935,051 52,381,333 8,711,467 61,092,799 25,993,601 29.85%
SUPPORT SERVICES ‐ CENTRAL 33,141,661 36,330,524 2,699,138 25,175,912 1,547,347 26,723,259 9,607,265 26.44%
OTHER SUPPORT SERVICES 3,431,416 3,289,791 123,452 1,026,717 0 1,026,717 2,263,073 68.79%
SCHOOL NUTRITION PROGRAM 335,000 335,000 0 4,799 0 4,799 330,201 98.57%
ENTERPRISE OPERATIONS 61,672 61,672 76,026 529,615 0 529,615 (467,943) ‐758.76%
TRANSFERS & OTHER OUTLAYS 8,341,294 7,841,294 0 1,500,000 0 1,500,000 6,341,294 80.87%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,474,367,167 1,479,761,191 125,329,009 994,211,906 35,846,197 1,030,058,103 449,703,089 30.39%
Revenues OVER/UNDER Expenditures (19,688,433) (22,819,690) (53,558,778) 271,055,589 235,209,392
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 638,888,255 603,042,058
FY2024
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,479,761,191
YTD EXPENSE
$994,211,906 67.2%
UNEXPENDED BUDGET
$485,549,285 32.8%
UNEXPENDED BUDGET YTD EXPENSE
FY2024
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 602,526,905 , 60.6%
TRANSFERS & OTHER DEBT SERVICE, 0 , 0.0%
OUTLAYS, 1,500,000 , 0.2%
OTHER SUPPORT SERVICES,
1,026,717 , 0.1%
ENTERPRISE OPERATIONS,
529,615 , 0.1%
SCHOOL NUTRITION
PROGRAM, 4,799 , 0.0%
SUPPORT SERVICES ‐ CENTRAL,
25,175,912 , 2.5%
PUPIL SERVICES,
STUDENT TRANSPORTATION 57,166,458 , 5.7%
SERVICE, 52,381,333 , 5.3%
MAINTENANCE AND OPERATION, IMPROVEMENT OF
116,843,054 , 11.8% INSTRUCTIONAL SERVICES,
12,315,080 , 1.2%
SUPPORT SERVICES ‐ INSTRUCTIONAL STAFF
BUSINESS, 12,254,690 , 1.2% TRAINING, 47,770 , 0.0%
EDUCATIONAL MEDIA
SERVICES, 10,322,101 , 1.0%
SCHOOL ADMINISTRATION,
61,532,619 , 6.2%
GENERAL ADMINISTRATION,
GENERAL OPERATIONS YTD EXPENSES 40,584,852 , 4.1%
$994,211,906
FY2024
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250 300 350 400 450 500 550 600 650
INSTRUCTION $602.527
PUPIL SERVICES $57.166
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$12.315
INSTRUCTIONAL STAFF TRAINING $0.048
EDUCATIONAL MEDIA SERVICES $10.322
GENERAL ADMINISTRATION $40.585
SCHOOL ADMINISTRATION $61.533
SUPPORT SERVICES ‐ BUSINESS $12.255
MAINTENANCE AND OPERATION $116.843
STUDENT TRANSPORTATION SERVICE $52.381
SUPPORT SERVICES ‐ CENTRAL $25.176
OTHER SUPPORT SERVICES $1.027
SCHOOL NUTRITION PROGRAM $0.005
ENTERPRISE OPERATIONS $0.530
TRANSFERS & OTHER OUTLAYS $1.500
DEBT SERVICE $0.000
TOTAL GENERAL OPERATIONS BUDGET
$1,479,761,191
FY2024
DCSD General Fund
YTD REVENUE Budget vs Collections
1,000
Millions
$920.39
900 $865.04
800
700
600
$524.47
REVENUE BUDGET
500 YTD ACTUALS
Series8
400 $377.71
300
200
100
$9.00 $16.22 $1.65 $6.15 $1.43 $0.15
0
LOCAL REVENUES INTEREST STATE SOURCES FEDERAL SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $932,468,788 Actual: $887,559,626 95.18%
(STATE) Budgeted: $524,472,714 Actual: $377,707,869 72.02%
TOTAL Budgeted: $1,456,941,502 Actual: $1,265,267,495 86.84%
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 10,830,924 12,111,445 1,979,938 26,973,315 0 26,973,315 (14,861,869) ‐122.71%
INTEREST 0 0 0 10,728 0 10,728 (10,728) NA
STATE SOURCES 15,023,396 22,630,757 1,636,350 13,285,820 0 13,285,820 9,344,937 41.29%
FEDERAL SOURCES 432,945,320 667,918,189 11,281,478 141,869,869 0 141,869,869 526,048,320 78.76%
TRANSFERS AND OTHER LOCAL 4,998,766 5,498,766 51,223 1,922,805 0 1,922,805 3,575,961 65.03%
Total Revenue 463,798,406 708,159,157 14,948,988 184,062,537 0 184,062,537 524,096,620 74.01%
INSTRUCTION 137,107,722.75 256,823,232.30 6,635,347.61 79,447,739.93 10,823,727.24 90,271,467 166,551,765 64.85%
PUPIL SERVICES 43,357,828.33 60,371,445.97 2,829,891.46 20,724,465.74 2,017,505.55 22,741,971 37,629,475 62.33%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,613,766.38 5,321,215.89 202,032.80 1,583,336.91 38,282.23 1,621,619 3,699,597 69.53%
INSTRUCTIONAL STAFF TRAINING 51,428,026.17 53,795,078.91 2,290,429.92 17,093,133.30 681,072.52 17,774,206 36,020,873 66.96%
EDUCATIONAL MEDIA SERVICES 2,893,575.00 3,158,766.00 1,816.81 278,068.34 17,212.78 295,281 2,863,485 90.65%
FEDERAL GRANT ADMINISTRATION 3,593,157.43 5,652,204.65 426,843.48 3,649,386.75 14,161.76 3,663,549 1,988,656 35.18%
GENERAL ADMINISTRATION 52,376,285.68 50,880,512.01 174,262.91 5,938,192.66 2,891.63 5,941,084 44,939,428 88.32%
SCHOOL ADMINISTRATION 27,958,822.82 6,381,529.04 43,050.83 1,944,760.07 0.00 1,944,760 4,436,769 69.53%
SUPPORT SERVICES ‐ BUSINESS 26,102,645.00 840,426.35 8,136.61 274,982.60 0.00 274,983 565,444 67.28%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,241,413.42 64,499,846.34 302,848.11 3,467,016.45 1,493,301.03 4,960,317 59,539,529 92.31%
STUDENT TRANSPORTATION SERVICE 27,778,642.51 26,464,510.67 651,711.67 3,866,711.12 3,219,476.87 7,086,188 19,378,323 73.22%
SUPPORT SERVICES ‐ CENTRAL 81,059,163.54 5,673,210.58 339,536.46 1,261,187.82 19,681.35 1,280,869 4,392,341 77.42%
OTHER SUPPORT SERVICES 26,500.00 647,418.14 38,409.94 276,101.47 3,016.00 279,117 368,301 56.89%
SCHOOL NUTRITION PROGRAM 53,747,141.00 21,745,913.36 10,652.25 1,314,182.65 0.00 1,314,183 20,431,731 93.96%
ENTERPRISE OPERATIONS 1,897,082.28 2,467,082.28 296,819.82 2,272,367.56 107,631.74 2,379,999 87,083 3.53%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0 NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775.40 140,901,109.12 2,319,659.78 12,851,642.59 3,320,166.34 16,171,809 124,729,300 88.52%
TRANSFERS & OTHER OUTLAYS 891,245.00 891,245.00 1,610,016.73 15,446,662.20 0.00 15,446,662 (14,555,417) ‐1633.16%
Total Expenditures 772,859,793 706,514,747 18,181,467 171,689,938 21,758,127 193,448,065 513,066,681 72.62%
Revenues OVER/UNDER Expenditures (309,061,387) 1,644,410 (3,232,479) 12,372,599 (9,385,528) 11,029,939
BEGINNING BALANCE (Estimated) 0 0
ENDING BALANCE 12,372,599 (9,385,528)
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(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
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 429,011,000 429,086,573 520,490 96,069,307 0 96,069,307 333,017,266 77.61%
INTEREST 2,800,000 2,800,000 0 18,795,464 0 18,795,464 (15,995,464) ‐571.27%
STATE SOURCES 0 0 81,131 81,131 0 81,131 (81,131) NA
TRANSFERS AND OTHER LOCAL 0 0 0 47,605 0 47,605 (47,605) NA
Total Revenue 431,811,000 431,886,573 601,621 114,993,507 0 114,993,507 316,893,066 73.37%
INSTRUCTION 5,500 5,500 0 901,580 1,044 902,624 (897,124) ‐16311.35%
PUPIL SERVICES 5,500 81,073 132 58,519 374 58,892 22,181 27.36%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 0 17,000,000 413,062 1,311,298 10,170,467 11,481,765 5,518,235 32.46%
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,050,882 10,998,914 38,299 650,633 32,075 682,708 10,316,206 93.79%
STUDENT TRANSPORTATION SERVICE 1,008,000 731,685 0 0 0 0 731,685 100.00%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 264,260 2,325,041 10,835,875 13,160,915 4,839,085 26.88%
ENTERPRISE OPERATIONS 0 0 20,514 2,996,324 0 2,996,324 (2,996,324) NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 461,984,646 7,254,821 29,301,139 83,742,953 113,044,092 348,940,554 75.53%
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 847,368,454 597,777,341 7,991,088 43,355,445 104,782,788 148,138,234 449,639,107 75.22%
Revenues OVER/UNDER Expenditures (415,557,454) (165,890,767) (7,389,467) 71,638,062 (33,144,727) (132,746,041)
BEGINNING BALANCE (Estimated) 509,808,260 509,808,260
ENDING BALANCE 581,446,322 476,663,533
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
3/31/2024
(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 0 2,034,662 0 2,034,662 59,015,133 96.67%
INTEREST 0 0 0 129,540 0 129,540 (129,540) NA
STATE SOURCES 0 0 128,380 941,783 0 941,783 (941,783) NA
FEDERAL SOURCES 11,801,978 11,801,978 0 36,015,302 0 36,015,302 (24,213,324) ‐205.16%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 75,651,773 75,651,773 128,380 39,121,287 0 39,121,287 36,530,487 48.29%
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 4,750,928 43,865,941 4,941,376 48,807,317 26,844,456 35.48%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 75,651,774 75,651,774 4,750,928 43,865,941 4,941,376 48,807,317 26,844,456 35.48%
Revenues OVER/UNDER Expenditures (0) (0) (4,622,548) (4,744,655) (9,686,030) 9,686,030
BEGINNING BALANCE (Estimated) 28,575,254 28,575,254
ENDING BALANCE 23,830,599 18,889,224