DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(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 15,111,555 880,151,588 0 880,151,588 40,233,428 4.37%
INTEREST 9,000,000 9,000,000 2,565,777 18,785,201 0 18,785,201 (9,785,201) ‐108.72%
STATE SOURCES 523,845,318 524,472,714 50,321,646 428,029,516 0 428,029,516 96,443,198 18.39%
FEDERAL SOURCES 0 1,650,000 0 6,147,132 0 6,147,132 (4,497,132) ‐272.55%
TRANSFERS AND OTHER LOCAL 1,433,772 1,433,772 29,269 182,305 0 182,305 1,251,467 87.28%
Total Revenue 1,454,678,735 1,456,941,502 68,028,246 1,333,295,741 0 1,333,295,741 123,645,760 8.49%
INSTRUCTION 823,739,510 829,642,167 79,282,234 682,164,422 4,263,407 686,427,829 143,214,338 17.26%
PUPIL SERVICES 93,507,172 95,540,189 7,379,836 64,135,393 1,382,013 65,517,406 30,022,784 31.42%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 17,696,255 18,458,802 1,371,824 13,386,327 245,647 13,631,974 4,826,828 26.15%
INSTRUCTIONAL STAFF TRAINING 1,041,887 1,058,127 6,867 54,638 13,062 67,700 990,428 93.60%
EDUCATIONAL MEDIA SERVICES 16,806,267 16,800,461 1,338,771 11,652,894 102,395 11,755,290 5,045,172 30.03%
GENERAL ADMINISTRATION 63,460,020 62,356,318 2,536,936 42,546,909 690,585 43,237,494 19,118,825 30.66%
SCHOOL ADMINISTRATION 83,936,113 83,922,113 7,045,509 67,380,790 6,094 67,386,884 16,535,230 19.70%
SUPPORT SERVICES ‐ BUSINESS 27,492,239 19,709,194 1,340,957 13,344,811 1,522,969 14,867,780 4,841,415 24.56%
MAINTENANCE AND OPERATION OF PLANT SERVICES 221,490,060 217,281,458 11,511,223 126,199,872 16,122,127 142,321,998 74,959,459 34.50%
STUDENT TRANSPORTATION SERVICE 79,886,601 87,152,580 5,750,392 57,770,463 11,018,462 68,788,925 18,363,655 21.07%
SUPPORT SERVICES ‐ CENTRAL 33,141,661 36,331,824 2,285,678 26,649,588 1,457,609 28,107,197 8,224,627 22.64%
OTHER SUPPORT SERVICES 3,431,416 3,289,791 108,497 1,122,881 0 1,122,881 2,166,910 65.87%
SCHOOL NUTRITION PROGRAM 335,000 335,000 0 4,799 0 4,799 330,201 98.57%
ENTERPRISE OPERATIONS 61,672 61,672 63,491 519,970 0 519,970 (458,298) ‐743.12%
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 1,479,780,991 120,022,213 1,108,433,757 36,824,369 1,145,258,126 334,522,866 22.61%
Revenues OVER/UNDER Expenditures (19,688,433) (22,839,490) (51,993,967) 224,861,985 188,037,616
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 592,694,651 555,870,282
1
FY2024
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,479,780,991
YTD EXPENSE
$1,108,433,757 74.9%
UNEXPENDED BUDGET
$371,347,235 25.1% UNEXPENDED BUDGET YTD EXPENSE
2
FY2024
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 682,164,422 , 61.5%
TRANSFERS & OTHER DEBT SERVICE, 0 , 0.0%
OUTLAYS, 1,500,000 , 0.1%
OTHER SUPPORT SERVICES,
1,122,881 , 0.1%
ENTERPRISE OPERATIONS,
519,970 , 0.0%
SCHOOL NUTRITION
PROGRAM, 4,799 , 0.0%
SUPPORT SERVICES ‐ CENTRAL,
26,649,588 , 2.4%
PUPIL SERVICES,
STUDENT TRANSPORTATION
64,135,393 , 5.8%
SERVICE, 57,770,463 , 5.2%
MAINTENANCE AND OPERATION, IMPROVEMENT OF
126,199,872 , 11.4% INSTRUCTIONAL SERVICES,
13,386,327 , 1.2%
SUPPORT SERVICES ‐ INSTRUCTIONAL STAFF
BUSINESS, 13,344,811 , 1.2% TRAINING, 54,638 , 0.0%
EDUCATIONAL MEDIA
SCHOOL ADMINISTRATION, SERVICES, 11,652,894 , 1.1%
67,380,790 , 6.1%
GENERAL ADMINISTRATION,
GENERAL OPERATIONS YTD EXPENSES 42,546,909 , 3.8%
$1,108,433,757
3
FY2024
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250 300 350 400 450 500 550 600 650 700
INSTRUCTION $682.164
PUPIL SERVICES $64.135
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$13.386
INSTRUCTIONAL STAFF TRAINING $0.055
EDUCATIONAL MEDIA SERVICES $11.653
GENERAL ADMINISTRATION $42.547
SCHOOL ADMINISTRATION $67.381
SUPPORT SERVICES ‐ BUSINESS $13.345
MAINTENANCE AND OPERATION $126.200
STUDENT TRANSPORTATION SERVICE $57.770
SUPPORT SERVICES ‐ CENTRAL $26.650
OTHER SUPPORT SERVICES $1.123
SCHOOL NUTRITION PROGRAM $0.005
ENTERPRISE OPERATIONS $0.520
TRANSFERS & OTHER OUTLAYS $1.500
DEBT SERVICE $0.000
TOTAL GENERAL OPERATIONS BUDGET
$1,479,780,991
4
FY2024
DCSD General Fund
YTD REVENUE Budget vs Collections
1,000
Millions
$920.39
900 $880.15
800
700
600
$524.47
REVENUE BUDGET
500 YTD ACTUALS
$428.03 Series8
400
300
200
100
$9.00 $18.79 $1.65 $6.15 $1.43 $0.18
0
LOCAL REVENUES INTEREST STATE SOURCES FEDERAL SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $932,468,788 Actual: $905,266,226 97.08%
(STATE) Budgeted: $524,472,714 Actual: $428,029,516 81.61%
TOTAL Budgeted: $1,456,941,502 Actual: $1,333,295,741 91.51%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 10,833,428 12,178,593 3,457,552 30,677,261 0 30,677,261 (18,498,668) ‐151.89%
INTEREST 0 0 1,358 13,482 0 13,482 (13,482) NA
STATE SOURCES 15,128,596 22,735,957 2,349,570 15,635,390 0 15,635,390 7,100,567 31.23%
FEDERAL SOURCES 433,112,762 697,825,636 5,881,781 147,751,649 0 147,751,649 550,073,987 78.83%
TRANSFERS AND OTHER LOCAL 4,998,766 5,498,766 29,994 1,958,799 0 1,958,799 3,539,967 64.38%
Total Revenue 464,073,552 738,238,952 11,720,254 196,036,581 0 196,036,581 542,202,372 73.45%
INSTRUCTION 137,644,383.75 271,633,629.82 6,551,593.10 86,957,671.56 10,032,402.68 96,990,074 174,643,556 64.29%
PUPIL SERVICES 44,719,620.33 61,328,696.49 2,660,661.00 23,314,843.81 1,622,541.63 24,937,385 36,391,311 59.34%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,655,586.38 5,334,491.89 201,179.06 1,720,137.08 82,223.36 1,802,360 3,532,131 66.21%
INSTRUCTIONAL STAFF TRAINING 51,815,596.17 66,137,961.90 2,473,208.94 19,334,391.87 572,053.04 19,906,445 46,231,517 69.90%
EDUCATIONAL MEDIA SERVICES 2,893,575.00 3,199,766.00 7,732.59 285,800.93 9,503.44 295,304 2,904,462 90.77%
FEDERAL GRANT ADMINISTRATION 3,685,807.43 5,954,563.65 342,849.77 3,849,420.98 1,808.10 3,851,229 2,103,335 35.32%
GENERAL ADMINISTRATION 52,376,285.68 51,679,439.01 160,247.96 6,036,415.65 2,891.63 6,039,307 45,640,132 88.31%
SCHOOL ADMINISTRATION 27,958,822.82 6,354,858.39 57,216.57 1,988,084.48 0.00 1,988,084 4,366,774 68.72%
SUPPORT SERVICES ‐ BUSINESS 26,102,645.00 840,426.35 246,913.92 521,896.52 0.00 521,897 318,530 37.90%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,241,413.42 64,570,138.69 710,730.73 4,176,734.18 2,423,319.91 6,600,054 57,970,085 89.78%
STUDENT TRANSPORTATION SERVICE 27,785,842.51 26,962,255.67 307,998.42 4,174,709.54 2,925,500.40 7,100,210 19,862,046 73.67%
SUPPORT SERVICES ‐ CENTRAL 81,059,163.54 5,944,042.58 169,473.91 1,389,549.64 7,307.24 1,396,857 4,547,186 76.50%
OTHER SUPPORT SERVICES 39,004.00 649,922.14 34,686.00 309,577.12 0.00 309,577 340,345 52.37%
SCHOOL NUTRITION PROGRAM 53,747,141.00 21,747,913.36 0.00 1,314,182.65 0.00 1,314,183 20,433,731 93.96%
ENTERPRISE OPERATIONS 1,897,082.28 2,467,082.28 81,365.44 2,351,719.28 85,025.88 2,436,745 30,337 1.23%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0 NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775.40 140,901,109.12 964,518.75 13,816,161.34 2,355,647.59 16,171,809 124,729,300 88.52%
TRANSFERS & OTHER OUTLAYS 891,245.00 891,245.00 1,553,925.78 17,000,587.98 0.00 17,000,588 (16,109,343) ‐1807.51%
Total Expenditures 775,299,990 736,597,542 16,524,302 188,541,885 20,120,225 208,662,110 527,935,433 71.67%
Revenues OVER/UNDER Expenditures (311,226,438) 1,641,410 (4,804,047) 7,494,696 (12,625,529) 14,266,939
BEGINNING BALANCE (Estimated) 0 0
ENDING BALANCE 7,494,696 (12,625,529)
6
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(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
4/30/2024
(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 13,104,632 121,481,705 0 121,481,705 307,604,868 71.69%
INTEREST 2,800,000 2,800,000 2,629,820 24,110,608 0 24,110,608 (21,310,608) ‐761.09%
STATE SOURCES 0 0 33,407 114,539 0 114,539 (114,539) NA
TRANSFERS AND OTHER LOCAL 0 0 3,369,125 3,416,729 0 3,416,729 (3,416,729) NA
Total Revenue 431,811,000 431,886,573 19,136,984 149,123,581 0 149,123,581 282,762,992 65.47%
INSTRUCTION 5,500 5,500 47,361 948,941 1,795 950,736 (945,236) ‐17186.12%
PUPIL SERVICES 5,500 81,073 0 58,519 33 58,552 22,522 27.78%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 0 17,000,000 103,675 1,414,973 10,066,792 11,481,765 5,518,235 32.46%
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,050,882 10,998,914 40,311 672,511 32,075 704,586 10,294,327 93.59%
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 0 2,325,041 10,835,875 13,160,915 4,839,085 26.88%
ENTERPRISE OPERATIONS 0 0 1,924 2,999,842 900 3,000,742 (3,000,742) NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 461,984,646 4,465,476 33,766,615 89,599,021 123,365,636 338,619,010 73.30%
TRANSFERS & OTHER OUTLAYS 83,403,442 83,403,442 3,369,125 3,369,125 0 3,369,125 80,034,317 95.96%
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 8,027,872 51,366,479 110,536,491 161,902,970 435,874,370 72.92%
Revenues OVER/UNDER Expenditures (415,557,454) (165,890,767) 11,109,112 97,757,103 (12,779,389) (153,111,378)
BEGINNING BALANCE (Estimated) 509,808,260 509,808,260
ENDING BALANCE 607,565,363 497,028,871
8
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
4/30/2024
(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 1,245 1,034,821 0 1,034,821 60,014,975 98.30%
INTEREST 0 0 0 129,540 0 129,540 (129,540) NA
STATE SOURCES 0 0 128,380 1,070,163 0 1,070,163 (1,070,163) NA
FEDERAL SOURCES 11,801,978 19,287,015 554,103 61,860,098 0 61,860,098 (42,573,084) ‐220.73%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 75,651,773 83,136,810 683,728 64,094,622 0 64,094,622 19,042,188 22.90%
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 83,136,810 3,590,175 47,664,239 4,436,366 52,100,605 31,036,205 37.33%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 75,651,774 83,136,810 3,590,175 47,664,239 4,436,366 52,100,605 31,036,205 37.33%
Revenues OVER/UNDER Expenditures (0) (0) (2,906,448) 16,430,383 11,994,016 (11,994,017)
BEGINNING BALANCE (Estimated) 28,575,254 28,575,254
ENDING BALANCE 45,005,637 40,569,270
9