FY2025 Tentative Consolidated Budget as of 4.30.24

AID 1640210 · View on Simbli

Agenda Item

b. Tentative Budget/Revenue Budget Projections and Tentative Tax Levy for FY2025 ~ Updated 4.30.2024

Summary: Presented by: Mr. Byron Schueneman, Chief Financial Officer, Division of Finance
Request: It is requested that the Board of Education approve the Tentative Budget/Revenue Budget Projections and Tentative Tax Levy for FY2025.
Details: The presentation includes a summary of the estimated revenues and budgeted expenditures for the major funds including the preliminary operating general fund budget, special revenue, enterprise, capital outlay funds.
Contact: Mr. Byron Schueneman, Chief Financial Officer, Division of Finance, 678.676.0270
Status: General Counsel approval not required.
                                                        ALL FUNDS - TENTATIVE BUDGET FOR
                                                       DEKALB COUNTY BOARD OF EDUCATION
                                                        JULY 1, 2024 THROUGH JUNE 30, 2025
                                                        General          Special          Debt          Capital            Sch.
                                                                                                                                            Total
                                                         (K-12)          Revenue         Service        Outlay           Nutrition
Revenues
  Local Revenue                                         $962,718,513       12,072,926                     156,000,000         575,340    $1,131,366,779
  Interest                                                12,000,000                                        3,000,000                        15,000,000
  State Funding                                          557,036,483         7,525,680                                       1,489,464      566,051,627
  Federal Funding                                                           97,564,552                                      79,303,931      176,868,483
  Transfers and Other Local Funds                                            4,054,843                     22,500,000       2,800,000        29,354,843
  Total Revenues                                       $1,531,754,996    $121,218,001              $0    $181,500,000     $84,168,735    $1,918,641,732

Expenditures
   Instruction                                          $881,387,912       66,998,161                                                     $948,386,073
   Pupil Services                                         90,148,007       14,632,065                                                       104,780,072
   Instructional Staff Training                           22,258,712       12,068,240                                                        34,326,952
   Instructional Staff Services                              878,079        1,117,881                                                         1,995,960
   Educational Media Services                             15,495,304          196,324                                                        15,691,628
   Federal Grant Administration                                             2,576,571                                                         2,576,571
   General Administration                                 63,373,440        4,192,534                                                        67,565,974
   School Administration                                  68,648,198        1,373,056                                                        70,021,254
   Support Services - Business                            20,845,910          194,146                                                        21,040,056
   Maintenance & Operations                              250,199,492        2,447,813                       6,913,790                       259,561,095
   Transportation                                         94,397,254        2,730,009                      11,062,064                       108,189,327
   Support Services - Central                             45,522,804          890,432                                                        46,413,236
   Other Support Services                                  1,456,914          194,936                                                         1,651,850
   School Nutrition                                          335,000          927,850                                      84,549,894        85,812,744
   Enterprise Operations                                   1,669,000        1,604,356                                                         3,273,356
   Facilities Acquisition & Construction Services                           9,073,627                     251,684,489                       260,758,116
   Transfers to Other Funds                               29,354,843                                                                         29,354,843
   Agency                                                                                                                                             0
   Debt Service                                                                                                                                       0
   Total Expenditures                                  $1,585,970,869    $121,218,001              $0    $269,660,344     $84,549,894    $2,061,399,107

   Excess (deficiency) of revenues over expenditures      (54,215,872)            ($0)             $0      -88,160,344       -381,159      (142,757,375)
   Approved use of Assigned Fund Balance                   22,500,000                                                                        22,500,000
   Approved use of Unassigned Fund Balance                 31,715,872                                      88,160,344        381,159        120,257,375
   Net Change                                                      $0             ($0)             $0              $0             $0                 $0