DEKALB COUNTY BOARD OF EDUCATION
FY2024 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(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 7,632,781 896,285,266 0 896,285,266 24,099,751 2.62%
INTEREST 9,000,000 9,000,000 2,129,027 23,475,344 0 23,475,344 (14,475,344) ‐160.84%
STATE SOURCES 523,845,318 528,349,554 56,731,317 535,308,714 0 535,308,714 (6,959,161) ‐1.32%
FEDERAL SOURCES 0 0 0 6,147,132 0 6,147,132 (6,147,132) NA
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 1,459,168,342 66,493,125 1,461,398,761 0 1,461,398,761 (2,230,419) ‐0.15%
INSTRUCTION 823,739,510 831,542,860 82,231,368 845,620,782 3,375,798 848,996,581 (17,453,721) ‐2.10%
PUPIL SERVICES 93,507,172 94,816,019 7,501,192 79,723,333 566,542 80,289,875 14,526,144 15.32%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 17,696,255 18,360,155 1,653,279 16,544,598 149,749 16,694,346 1,665,808 9.07%
INSTRUCTIONAL STAFF TRAINING 1,041,887 1,055,027 0 54,888 0 54,888 1,000,140 94.80%
EDUCATIONAL MEDIA SERVICES 16,806,267 16,802,873 1,463,170 14,448,067 33,849 14,481,915 2,320,958 13.81%
GENERAL ADMINISTRATION 63,460,020 61,667,391 1,941,261 46,446,540 490,132 46,936,672 14,730,719 23.89%
SCHOOL ADMINISTRATION 83,936,113 83,922,113 7,245,797 81,679,761 262 81,680,023 2,242,090 2.67%
SUPPORT SERVICES ‐ BUSINESS 27,492,239 19,705,504 1,599,961 16,440,099 724,719 17,164,818 2,540,686 12.89%
MAINTENANCE AND OPERATION OF PLANT SERVICES 221,490,060 213,252,567 15,344,037 153,063,643 10,457,219 163,520,861 49,731,706 23.32%
SCHOOL SAFETY AND SECURITY 0 0 0 0 0 0 0 NA
STUDENT TRANSPORTATION SERVICE 79,886,601 91,093,074 7,929,443 72,189,365 9,958,707 82,148,072 8,945,002 9.82%
SUPPORT SERVICES ‐ CENTRAL 33,141,661 37,686,221 3,995,531 33,744,072 404,795 34,148,867 3,537,353 9.39%
OTHER SUPPORT SERVICES 3,431,416 3,289,791 80,718 1,345,755 0 1,345,755 1,944,035 59.09%
SCHOOL NUTRITION PROGRAM 335,000 335,000 320,128 324,927 0 324,927 10,073 3.01%
ENTERPRISE OPERATIONS 61,672 61,672 3,387 548,898 0 548,898 (487,226) ‐790.03%
TRANSFERS & OTHER OUTLAYS 8,341,294 7,871,294 0 1,550,750 0 1,550,750 6,320,544 80.30%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,474,367,167 1,481,461,561 131,309,273 1,363,725,477 26,161,773 1,389,887,250 91,574,311 6.18%
Revenues OVER/UNDER Expenditures (19,688,433) (22,293,220) (64,816,148) 97,673,283 71,511,511
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 465,505,949 439,344,177
1
FY2024
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,481,461,561
YTD EXPENSE
$1,363,725,477 92.1%
UNEXPENDED BUDGET
$117,736,084 7.9% UNEXPENDED BUDGET YTD EXPENSE
2
FY2024
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 845,620,782 , 62.0%
TRANSFERS & OTHER DEBT SERVICE, 0 , 0.0%
OUTLAYS, 1,550,750 , 0.1%
OTHER SUPPORT SERVICES,
1,345,755 , 0.1%
ENTERPRISE OPERATIONS,
548,898 , 0.0%
SCHOOL NUTRITION
PROGRAM, 324,927 , 0.0%
SUPPORT SERVICES ‐ CENTRAL,
33,744,072 , 2.5%
STUDENT TRANSPORTATION PUPIL SERVICES,
SERVICE, 72,189,365 , 5.3% 79,723,333 , 5.8%
SCHOOL SAFETY AND
SECURITY, 0 , 0.0%
IMPROVEMENT OF
MAINTENANCE AND OPERATION, INSTRUCTIONAL SERVICES,
153,063,643 , 11.2% 16,544,598 , 1.2%
SUPPORT SERVICES ‐ INSTRUCTIONAL STAFF
BUSINESS, 16,440,099 , 1.2% TRAINING, 54,888 , 0.0%
EDUCATIONAL MEDIA
SCHOOL ADMINISTRATION, SERVICES, 14,448,067 , 1.1%
81,679,761 , 6.0%
GENERAL ADMINISTRATION,
GENERAL OPERATIONS YTD EXPENSES 46,446,540 , 3.4%
$1,363,725,477
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 $845.621
PUPIL SERVICES $79.723
IMPROVEMENT OF INSTRUCTIONAL… $16.545
INSTRUCTIONAL STAFF TRAINING $0.055
EDUCATIONAL MEDIA SERVICES $14.448
GENERAL ADMINISTRATION $46.447
SCHOOL ADMINISTRATION $81.680
SUPPORT SERVICES ‐ BUSINESS $16.440
MAINTENANCE AND OPERATION $153.064
SCHOOL SAFETY AND SECURITY $0.000
STUDENT TRANSPORTATION SERVICE $72.189
SUPPORT SERVICES ‐ CENTRAL $33.744
OTHER SUPPORT SERVICES $1.346
SCHOOL NUTRITION PROGRAM $0.325
ENTERPRISE OPERATIONS $0.549
TRANSFERS & OTHER OUTLAYS $1.551
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
$896.29
900
800
700
600
$535.31
$528.35
REVENUE BUDGET
500
YTD ACTUALS
Series8
400
Series11
Series5
300
Series6
200
100
$23.48
$9.00 $0.00$6.15 $1.43$0.18
0
LOCAL REVENUES INTEREST STATE SOURCES FEDERAL SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $930,818,788 Actual: $926,090,046 99.49%
(STATE) Budgeted: $528,349,554 Actual: $535,308,714 101.32%
TOTAL Budgeted: $1,459,168,342 Actual: $1,461,398,761 100.15%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(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 12,274,428 2,760,054 34,514,933 0 34,514,933 (22,240,505) ‐181.19%
INTEREST 0 0 1,374 16,265 0 16,265 (16,265) NA
STATE SOURCES 15,128,596 22,735,957 5,880,319 23,447,492 0 23,447,492 (711,535) ‐3.13%
FEDERAL SOURCES 433,112,762 701,580,615 55,404,858 212,967,758 0 212,967,758 488,612,857 69.64%
TRANSFERS AND OTHER LOCAL 4,998,766 5,468,766 43,966 2,082,656 0 2,082,656 3,386,110 61.92%
Total Revenue 464,073,552 742,059,765 64,090,570 273,029,104 0 273,029,104 469,030,661 63.21%
INSTRUCTION 137,644,383.75 269,819,685.30 ########### ############ 12,657,143.28 120,641,317 149,178,368 55.29%
PUPIL SERVICES 44,719,620.33 61,061,391.69 2,872,149.36 29,145,575.85 3,138,278.82 32,283,855 28,777,537 47.13%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 28,655,586.38 5,481,791.89 194,939.62 2,257,624.67 62,244.65 2,319,869 3,161,923 57.68%
INSTRUCTIONAL STAFF TRAINING 51,815,596.17 66,782,595.75 2,735,365.82 24,586,311.89 507,949.94 25,094,262 41,688,334 62.42%
EDUCATIONAL MEDIA SERVICES 2,893,575.00 3,199,766.00 0.00 320,701.74 43,517.88 364,220 2,835,546 88.62%
FEDERAL GRANT ADMINISTRATION 3,685,807.43 9,139,320.65 412,718.78 4,627,511.41 29,609.91 4,657,121 4,482,199 49.04%
GENERAL ADMINISTRATION 52,376,285.68 51,678,003.01 165,130.13 6,430,176.74 1,419.42 6,431,596 45,246,407 87.55%
SCHOOL ADMINISTRATION 27,958,822.82 6,578,274.28 413,935.25 2,695,434.53 0.00 2,695,435 3,882,840 59.03%
SUPPORT SERVICES ‐ BUSINESS 26,102,645.00 1,365,901.35 40,175.90 622,258.41 278,970.34 901,229 464,673 34.02%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,241,413.42 65,863,879.77 1,030,233.10 5,933,425.81 1,730,901.49 7,664,327 58,199,552 88.36%
STUDENT TRANSPORTATION SERVICE 27,785,842.51 26,969,394.67 598,568.16 5,780,561.20 2,309,896.98 8,090,458 18,878,936 70.00%
SUPPORT SERVICES ‐ CENTRAL 81,059,163.54 5,998,210.32 204,034.07 2,062,701.88 49,035.61 2,111,737 3,886,473 64.79%
OTHER SUPPORT SERVICES 39,004.00 649,922.14 20,969.23 380,308.83 158,764.80 539,074 110,849 17.06%
SCHOOL NUTRITION PROGRAM 53,747,141.00 21,747,913.36 982.02 1,521,509.68 0.00 1,521,510 20,226,404 93.00%
ENTERPRISE OPERATIONS 1,897,082.28 3,045,352.28 270,413.52 2,647,673.23 306,317.53 2,953,991 91,362 3.00%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0 NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775.40 132,240,968.50 4,664,012.88 20,154,571.11 1,411,226.03 21,565,797 110,675,171 83.69%
TRANSFERS & OTHER OUTLAYS 891,245.00 881,987.00 659,785.64 19,326,608.88 0.00 19,326,609 (18,444,622) ‐2091.26%
Total Expenditures 775,299,990 732,504,358 24,924,544 236,477,130 22,685,277 259,162,407 473,341,951 64.62%
Revenues OVER/UNDER Expenditures (311,226,438) 9,555,407 39,166,027 36,551,974 13,866,697 (4,311,290)
BEGINNING BALANCE (Estimated) 0 0
ENDING BALANCE 36,551,974 13,866,697
6
DEKALB COUNTY BOARD OF EDUCATION
FY2024 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(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
6/30/2024
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 429,011,000.00 429,183,380.37 13,246,259.02 148,291,591.69 0.00 148,291,592 280,891,789 65.45%
INTEREST 2,800,000.00 2,800,000.00 2,710,473.13 29,584,457.01 0.00 29,584,457 (26,784,457) ‐956.59%
STATE SOURCES 0.00 0.00 50,906.30 1,117,376.29 0.00 1,117,376 (1,117,376) NA
TRANSFERS AND OTHER LOCAL 0.00 0.00 0.00 178,811,065.96 0.00 178,811,066 (178,811,066) NA
Total Revenue 431,811,000 431,983,380 16,007,638 357,804,491 0 357,804,491 74,178,889 17.17%
INSTRUCTION 5,500 5,500 58,479 1,037,884 353,120 1,391,004 (1,385,504) ‐25190.98%
PUPIL SERVICES 5,500 174,394 0 58,519 33 58,552 115,843 66.43%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 0 44,245,656 401,108 2,030,216 25,453,815 27,484,031 16,761,625 37.88%
INSTRUCTIONAL STAFF TRAINING 0 3,495 0 0 226 226 3,269 93.52%
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,050,882 10,998,914 40,616 754,452 32,075 786,528 10,212,386 92.85%
STUDENT TRANSPORTATION SERVICE 1,008,000 731,685 0 0 0 0 731,685 100.00%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 530,444 3,121,064 10,039,851 13,160,915 4,839,085 26.88%
ENTERPRISE OPERATIONS 0 0 1,377 3,008,110 0 3,008,110 (3,008,110) NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 693,984,646 18,726,367 59,248,171 138,175,773 197,423,944 496,560,702 71.55%
TRANSFERS & OTHER OUTLAYS 83,403,442 83,403,442 0 178,763,461 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 847,368,454 857,119,813 19,758,391 253,832,789 174,054,894 427,887,684 429,232,129 50.08%
Revenues OVER/UNDER Expenditures (415,557,454) (425,136,432) (3,750,753) 103,971,702 (70,083,193) (355,053,239)
BEGINNING BALANCE (Estimated) 509,808,260 509,808,260
ENDING BALANCE 613,779,962 439,725,067
8
DEKALB COUNTY BOARD OF EDUCATION
FY2024 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
6/30/2024
(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 8,292 2,246,973 0 2,246,973 58,802,822 96.32%
INTEREST 0 0 0 129,540 0 129,540 (129,540) NA
STATE SOURCES 0 0 128,380 1,326,923 0 1,326,923 (1,326,923) NA
FEDERAL SOURCES 11,801,978 19,494,068 0 57,155,034 0 57,155,034 (37,660,966) ‐193.19%
TRANSFERS AND OTHER LOCAL 2,800,000 2,800,000 0 0 0 0 2,800,000 100.00%
Total Revenue 75,651,773 83,343,864 136,672 60,858,470 0 60,858,470 22,485,394 26.98%
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 83,343,864 5,050,786 56,059,549 4,051,131 60,110,680 23,233,184 27.88%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 75,651,774 83,343,864 5,050,786 56,059,549 4,051,131 60,110,680 23,233,184 27.88%
Revenues OVER/UNDER Expenditures (0) (0) (4,914,114) 4,798,921 747,790 (747,790)
BEGINNING BALANCE (Estimated) 28,575,254 28,575,254
ENDING BALANCE 33,374,175 29,323,044
9