DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(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 8,500,897 888,652,485 0 888,652,485 31,732,531 3.45%
INTEREST 9,000,000 9,000,000 2,561,116 21,346,317 0 21,346,317 (12,346,317) ‐137.18%
STATE SOURCES 523,845,318 528,349,554 50,547,882 478,577,397 0 478,577,397 49,772,156 9.42%
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 0 182,305 0 182,305 1,251,467 87.28%
Total Revenue 1,454,678,735 1,460,818,342 61,609,894 1,394,905,636 0 1,394,905,636 65,912,706 4.51%
INSTRUCTION 823,739,510 832,469,917 81,205,026 763,389,383 3,351,659 766,741,042 65,728,875 7.90%
PUPIL SERVICES 93,507,172 94,886,019 8,086,221 72,222,141 1,024,506 73,246,647 21,639,372 22.81%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 17,696,255 18,475,182 1,500,541 14,891,318 154,077 15,045,396 3,429,786 18.56%
INSTRUCTIONAL STAFF TRAINING 1,041,887 1,055,027 250 54,888 12,812 67,700 987,328 93.58%
EDUCATIONAL MEDIA SERVICES 16,806,267 16,802,711 1,325,299 12,984,897 66,894 13,051,790 3,750,921 22.32%
GENERAL ADMINISTRATION 63,460,020 61,900,808 1,952,486 44,505,279 675,219 45,180,499 16,720,310 27.01%
SCHOOL ADMINISTRATION 83,936,113 83,922,113 7,053,174 74,433,964 0 74,433,964 9,488,149 11.31%
SUPPORT SERVICES ‐ BUSINESS 27,492,239 19,655,504 1,426,898 14,840,137 1,147,019 15,987,156 3,668,348 18.66%
MAINTENANCE AND OPERATION OF PLANT SERVICES 221,490,060 214,331,458 11,903,835 137,719,606 14,519,683 152,239,289 62,092,169 28.97%
STUDENT TRANSPORTATION SERVICE 79,886,601 91,079,420 6,488,139 64,259,922 9,091,954 73,351,876 17,727,544 19.46%
SUPPORT SERVICES ‐ CENTRAL 33,141,661 36,975,644 3,113,421 29,748,541 1,266,827 31,015,369 5,960,275 16.12%
OTHER SUPPORT SERVICES 3,431,416 3,289,791 142,157 1,265,037 0 1,265,037 2,024,754 61.55%
SCHOOL NUTRITION PROGRAM 335,000 335,000 0 4,799 0 4,799 330,201 98.57%
ENTERPRISE OPERATIONS 61,672 61,672 25,541 545,511 0 545,511 (483,839) ‐784.54%
TRANSFERS & OTHER OUTLAYS 8,341,294 7,871,294 30,000 1,530,000 0 1,530,000 6,341,294 80.56%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,474,367,167 1,483,111,561 124,252,988 1,232,395,423 31,310,650 1,263,706,074 219,405,488 14.79%
Revenues OVER/UNDER Expenditures (19,688,433) (22,293,220) (62,643,094) 162,510,212 131,199,562
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 530,342,878 499,032,228
1
FY2024
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,483,111,561
YTD EXPENSE
$1,232,395,423 83.1%
UNEXPENDED BUDGET
$250,716,138 16.9%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2024
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 763,389,383 , 61.9%
TRANSFERS & OTHER DEBT SERVICE, 0 , 0.0%
OUTLAYS, 1,530,000 , 0.1%
OTHER SUPPORT SERVICES,
1,265,037 , 0.1%
ENTERPRISE OPERATIONS,
545,511 , 0.0%
SCHOOL NUTRITION
PROGRAM, 4,799 , 0.0%
SUPPORT SERVICES ‐ CENTRAL,
29,748,541 , 2.4%
STUDENT TRANSPORTATION PUPIL SERVICES,
SERVICE, 64,259,922 , 5.2% 72,222,141 , 5.9%
MAINTENANCE AND OPERATION, IMPROVEMENT OF
137,719,606 , 11.2% INSTRUCTIONAL SERVICES,
14,891,318 , 1.2%
SUPPORT SERVICES ‐ INSTRUCTIONAL STAFF
BUSINESS, 14,840,137 , 1.2% TRAINING, 54,888 , 0.0%
EDUCATIONAL MEDIA
SCHOOL ADMINISTRATION, SERVICES, 12,984,897 , 1.1%
74,433,964 , 6.0%
GENERAL ADMINISTRATION,
GENERAL OPERATIONS YTD EXPENSES 44,505,279 , 3.6%
$1,232,395,423
3
FY2024
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250 300 350 400 450 500 550 600 650 700 750 800 850
INSTRUCTION $763.389
PUPIL SERVICES $72.222
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$14.891
INSTRUCTIONAL STAFF TRAINING $0.055
EDUCATIONAL MEDIA SERVICES $12.985
GENERAL ADMINISTRATION $44.505
SCHOOL ADMINISTRATION $74.434
SUPPORT SERVICES ‐ BUSINESS $14.840
MAINTENANCE AND OPERATION $137.720
STUDENT TRANSPORTATION SERVICE $64.260
SUPPORT SERVICES ‐ CENTRAL $29.749
OTHER SUPPORT SERVICES $1.265
SCHOOL NUTRITION PROGRAM $0.005
ENTERPRISE OPERATIONS $0.546
TRANSFERS & OTHER OUTLAYS $1.530
DEBT SERVICE $0.000
TOTAL GENERAL OPERATIONS BUDGET
$1,483,111,561
4
FY2024
DCSD General Fund
YTD REVENUE Budget vs Collections
1,000
Millions
$920.39
$888.65
900
800
700
600
$528.35
REVENUE BUDGET
500 $478.58
YTD ACTUALS
Series8
400
300
200
100
$9.00 $21.35 $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: $916,328,238 98.27%
(STATE) Budgeted: $528,349,554 Actual: $478,577,397 90.58%
TOTAL Budgeted: $1,460,818,342 Actual: $1,394,905,636 95.49%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 10,833,428 12,274,428 907,737 31,662,463 0 31,662,463 (19,388,035) ‐157.95%
INTEREST 0 0 1,410 14,892 0 14,892 (14,892) NA
STATE SOURCES 15,128,596 22,735,957 1,931,783 17,567,173 0 17,567,173 5,168,784 22.73%
FEDERAL SOURCES 433,112,762 701,580,615 9,811,251 157,273,147 0 157,273,147 544,307,467 77.58%
TRANSFERS AND OTHER LOCAL 4,998,766 5,468,766 78,391 2,037,190 0 2,037,190 3,431,576 62.75%
Total Revenue 464,073,552 742,059,765 12,730,572 208,554,865 0 208,554,865 533,504,900 71.90%
INSTRUCTION 137,644,383.75 270,996,782.57 9,871,185.24 97,210,904.97 11,263,077.88 108,473,983 162,522,800 59.97%
PUPIL SERVICES 44,719,620.33 61,282,043.92 2,959,492.68 26,273,426.49 3,391,314.98 29,664,741 31,617,302 51.59%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,655,586.38 5,370,591.89 342,547.97 2,062,685.05 59,411.93 2,122,097 3,248,495 60.49%
INSTRUCTIONAL STAFF TRAINING 51,815,596.17 66,608,197.25 2,523,935.28 21,850,946.07 686,047.31 22,536,993 44,071,204 66.16%
EDUCATIONAL MEDIA SERVICES 2,893,575.00 3,199,766.00 34,900.81 320,701.74 4,952.48 325,654 2,874,112 89.82%
FEDERAL GRANT ADMINISTRATION 3,685,807.43 9,168,089.65 364,965.00 4,214,792.63 406.58 4,215,199 4,952,890 54.02%
GENERAL ADMINISTRATION 52,376,285.68 51,678,003.01 228,630.96 6,265,046.61 2,891.63 6,267,938 45,410,065 87.87%
SCHOOL ADMINISTRATION 27,958,822.82 6,611,569.28 293,375.57 2,281,499.28 12,081.92 2,293,581 4,317,988 65.31%
SUPPORT SERVICES ‐ BUSINESS 26,102,645.00 1,365,901.35 60,185.99 582,082.51 307,389.23 889,472 476,430 34.88%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,241,413.42 64,615,159.77 321,153.53 4,902,179.71 2,602,462.38 7,504,642 57,110,518 88.39%
STUDENT TRANSPORTATION SERVICE 27,785,842.51 26,968,899.67 1,007,283.50 5,181,993.04 2,880,724.74 8,062,718 18,906,182 70.10%
SUPPORT SERVICES ‐ CENTRAL 81,059,163.54 5,998,210.32 469,118.17 1,858,667.81 84,148.16 1,942,816 4,055,394 67.61%
OTHER SUPPORT SERVICES 39,004.00 649,922.14 49,762.48 359,339.60 8,719.65 368,059 281,863 43.37%
SCHOOL NUTRITION PROGRAM 53,747,141.00 21,747,913.36 206,345.01 1,520,527.66 0.00 1,520,528 20,227,386 93.01%
ENTERPRISE OPERATIONS 1,897,082.28 3,045,352.28 25,121.01 2,376,840.29 69,930.39 2,446,771 598,582 19.66%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0 NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775.40 132,240,968.50 1,674,396.89 15,490,558.23 2,183,325.74 17,673,884 114,567,085 86.64%
TRANSFERS & OTHER OUTLAYS 891,245.00 881,987.00 1,664,735.86 18,665,323.84 0.00 18,665,324 (17,783,337) ‐2016.28%
Total Expenditures 775,299,990 732,429,358 22,097,136 211,417,516 23,556,885 234,974,401 497,454,957 67.92%
Revenues OVER/UNDER Expenditures (311,226,438) 9,630,407 (9,366,564) (2,862,650) (26,419,535) 36,049,943
BEGINNING BALANCE (Estimated) 0 0
ENDING BALANCE (2,862,650) (26,419,535)
6
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(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
7
DEKALB COUNTY BOARD OF EDUCATION
FY2024 CAPITAL PROJECTS (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 429,011,000.00 429,090,068.36 13,310,364.98 134,954,657.99 0.00 134,954,658 294,135,410 68.55%
INTEREST 2,800,000.00 2,800,000.00 2,763,375.48 26,873,983.88 0.00 26,873,984 (24,073,984) ‐859.79%
STATE SOURCES 0.00 0.00 951,931.49 1,066,469.99 0.00 1,066,470 (1,066,470) NA
TRANSFERS AND OTHER LOCAL 0.00 0.00 175,394,336.63 178,811,065.96 0.00 178,811,066 (178,811,066) NA
Total Revenue 431,811,000 431,890,068 192,420,009 341,706,178 0 341,706,178 90,183,891 20.88%
INSTRUCTION 5,500 5,500 30,463 979,404 220,177 1,199,582 (1,194,082) ‐21710.57%
PUPIL SERVICES 5,500 81,073 0 58,519 33 58,552 22,522 27.78%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 0 44,245,656 214,135 1,629,108 25,822,166 27,451,273 16,794,383 37.96%
INSTRUCTIONAL STAFF TRAINING 0 3,495 0 0 0 0 3,495 100.00%
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,050,882 10,998,914 41,326 713,837 32,075 745,912 10,253,002 93.22%
STUDENT TRANSPORTATION SERVICE 1,008,000 731,685 0 0 0 0 731,685 100.00%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 265,580 2,590,620 10,570,295 13,160,915 4,839,085 26.88%
ENTERPRISE OPERATIONS 0 0 4,560 3,004,365 0 3,004,365 (3,004,365) NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 462,216,646 6,755,189 40,521,803 83,710,341 124,232,145 337,984,502 73.12%
TRANSFERS & OTHER OUTLAYS 83,403,442 83,403,442 175,394,337 178,763,461 0 178,763,461 (95,360,019) ‐114.34%
DEBT SERVICE 5,572,080 5,572,080 0 5,810,913 0 5,810,913 (238,833) ‐4.29%
Total Expenditures 847,368,454 625,258,492 182,705,588 234,072,031 120,355,088 354,427,118 270,831,374 43.32%
Revenues OVER/UNDER Expenditures (415,557,454) (193,368,423) 9,714,420 107,634,147 (12,720,940) (180,647,483)
BEGINNING BALANCE (Estimated) 509,808,260 509,808,260
ENDING BALANCE 617,442,407 497,087,320
8
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
5/31/2024
(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 10,570 1,122,562 0 1,122,562 59,927,233 98.16%
INTEREST 0 0 0 129,540 0 129,540 (129,540) NA
STATE SOURCES 0 0 128,380 1,198,543 0 1,198,543 (1,198,543) NA
FEDERAL SOURCES 11,801,978 19,287,015 0 52,587,878 0 52,587,878 (33,300,863) ‐172.66%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 75,651,773 83,136,810 138,950 55,038,523 0 55,038,523 28,098,287 33.80%
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 3,137,116 50,801,709 6,816,883 57,618,592 25,518,218 30.69%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 75,651,774 83,136,810 3,137,116 50,801,709 6,816,883 57,618,592 25,518,218 30.69%
Revenues OVER/UNDER Expenditures (0) (0) (2,998,166) 4,236,814 (2,580,069) 2,580,069
BEGINNING BALANCE (Estimated) 28,575,254 28,575,254
ENDING BALANCE 32,812,068 25,995,185
9