DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 970,338,398 970,378,424 0 0 0 0 970,378,424 100.00%
INTEREST 15,000,000 15,000,000 2,000,987 2,000,987 0 2,000,987 12,999,013 86.66%
STATE SOURCES 553,170,156 553,440,156 7,843,261 7,843,261 0 7,843,261 545,596,895 98.58%
FEDERAL SOURCES 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 1,538,508,554 1,538,818,580 9,844,248 9,844,248 0 9,844,248 1,528,974,332 99.36%
INSTRUCTION 894,919,301 901,730,089 8,832,801 8,832,801 4,552,150 13,384,951 888,345,138 98.52%
PUPIL SERVICES 79,297,110 72,252,704 1,283,427 1,283,427 (455,058) 828,369 71,424,335 98.85%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 23,130,297 23,503,119 1,000,348 1,000,348 (101,099) 899,249 22,603,870 96.17%
INSTRUCTIONAL STAFF TRAINING 760,475 1,405,899 0 0 0 0 1,405,899 100.00%
EDUCATIONAL MEDIA SERVICES 16,206,104 18,136,692 55,256 55,256 1,510 56,766 18,079,926 99.69%
GENERAL ADMINISTRATION 64,236,194 64,351,865 1,704,487 1,704,487 (48,081) 1,656,405 62,695,459 97.43%
SCHOOL ADMINISTRATION 71,948,331 71,946,331 3,144,698 3,144,698 0 3,144,698 68,801,633 95.63%
SUPPORT SERVICES ‐ BUSINESS 21,389,018 21,387,573 1,007,407 1,007,407 (16,647) 990,760 20,396,813 95.37%
MAINTENANCE AND OPERATION OF PLANT SERVICES 261,443,899 261,443,899 15,019,326 15,019,326 43,120,488 58,139,813 203,304,086 77.76%
SCHOOL SAFETY AND SECURITY 0 0 0 0 0 0 0 NA
STUDENT TRANSPORTATION SERVICE 95,646,171 95,646,171 1,827,046 1,827,046 (895,069) 931,977 94,714,195 99.03%
SUPPORT SERVICES ‐ CENTRAL 43,951,806 44,080,905 3,201,446 3,201,446 1,897,143 5,098,589 38,982,316 88.43%
OTHER SUPPORT SERVICES 1,492,693 1,492,693 37,262 37,262 0 37,262 1,455,431 97.50%
SCHOOL NUTRITION PROGRAM 351,273 351,273 0 0 0 0 351,273 100.00%
ENTERPRISE OPERATIONS 1,502,100 1,502,100 0 0 0 0 1,502,100 100.00%
TRANSFERS & OTHER OUTLAYS 26,854,843 26,854,843 21,000,000 21,000,000 0 21,000,000 5,854,843 21.80%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,603,129,615 1,606,086,155 58,113,503 58,113,503 48,055,335 106,168,839 1,499,917,317 93.39%
Revenues OVER/UNDER Expenditures (64,621,061) (67,267,576) (48,269,255) (48,269,255) (96,324,591)
BEGINNING BALANCE (Estimated) 465,505,949 465,505,949
ASSIGNED BALANCE (Gold Case) 45,000,000 45,000,000
UNASSIGNED STARTING BALANCE (Estimated) 420,505,949 420,505,949
ENDING BALANCE 372,236,694 324,181,358
1
FY2025
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,606,086,155
UNEXPENDED BUDGET
$1,547,972,652 96.4%
YTD EXPENSE
$58,113,503 3.6%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2025
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 8,832,801 , 15.2%
DEBT SERVICE, 0 , 0.0% PUPIL SERVICES,
TRANSFERS & OTHER 1,283,427 , 2.2%
OUTLAYS, 21,000,000 , 36.1%
IMPROVEMENT OF
INSTRUCTIONAL SERVICES,
1,000,348 , 1.7%
INSTRUCTIONAL STAFF
TRAINING, 0 , 0.0%
EDUCATIONAL MEDIA
SERVICES, 55,256 , 0.1%
GENERAL ADMINISTRATION,
1,704,487 , 2.9%
OTHER SUPPORT SERVICES,
37,262 , 0.1%
SUPPORT SERVICES ‐
ENTERPRISE OPERATIONS, 0 , BUSINESS, 1,007,407 , 1.7%
0.0%
SCHOOL NUTRITION
PROGRAM, 0 , 0.0% SCHOOL ADMINISTRATION,
3,144,698 , 5.4%
SUPPORT SERVICES ‐ CENTRAL,
3,201,446 , 5.5%
SCHOOL SAFETY AND MAINTENANCE AND OPERATION,
SECURITY, 0 , 0.0% 15,019,326 , 25.8%
STUDENT TRANSPORTATION
SERVICE, 1,827,046 , 3.1%
GENERAL OPERATIONS YTD EXPENSES
$58,113,503
3
FY2025
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100
INSTRUCTION $8.833
PUPIL SERVICES $1.283
IMPROVEMENT OF INSTRUCTIONAL… $1.000
INSTRUCTIONAL STAFF TRAINING $0.000
EDUCATIONAL MEDIA SERVICES $0.055
GENERAL ADMINISTRATION $1.704
SCHOOL ADMINISTRATION $3.145
SUPPORT SERVICES ‐ BUSINESS $1.007
MAINTENANCE AND OPERATION $15.019
SCHOOL SAFETY AND SECURITY $0.000
STUDENT TRANSPORTATION SERVICE $1.827
SUPPORT SERVICES ‐ CENTRAL $3.201
OTHER SUPPORT SERVICES $0.037
SCHOOL NUTRITION PROGRAM $0.000
ENTERPRISE OPERATIONS $0.000
TRANSFERS & OTHER OUTLAYS $21.000
DEBT SERVICE $0.000
TOTAL GENERAL OPERATIONS BUDGET
$1,606,086,155
4
FY2025
DCSD General Fund
YTD REVENUE Budget vs Collections
1,200
Millions
$970.38
1,000
800
REVENUE BUDGET
600 $553.44
YTD ACTUALS
Series8
Series11
400 Series12
Series13
200
$15.00
$2.00 $7.84
$0.00 $0.00$0.00 $0.00$0.00
0
LOCAL REVENUES INTEREST STATE SOURCES FEDERAL SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $985,378,424 Actual: $2,000,987 .20%
(STATE) Budgeted: $553,440,156 Actual: $7,843,261 1.42%
TOTAL Budgeted: $1,538,818,580 Actual: $9,844,248 .64%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 0 5,314,526 113,438 113,438 0 113,438 5,201,087 97.87%
INTEREST 0 0 1,421 1,421 0 1,421 (1,421) NA
STATE SOURCES 6,660,000 7,692,820 357,419 357,419 0 357,419 7,335,401 95.35%
FEDERAL SOURCES 347,152,928 644,812,751 427,293 427,293 0 427,293 644,385,458 99.93%
TRANSFERS AND OTHER LOCAL 4,424,000 4,676,221 1,000,330 1,000,330 0 1,000,330 3,675,892 78.61%
Total Revenue 358,236,928 662,496,318 1,899,900 1,899,900 0 1,899,900 660,596,418 99.71%
INSTRUCTION 72,503,402 223,856,431 2,960,646 2,960,646 1,267,557 4,228,203 219,628,228 98.11%
PUPIL SERVICES 28,626,859 32,779,329 934,011 934,011 777,606 1,711,617 31,067,712 94.78%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 26,176,419 4,568,223 210,618 210,618 134,882 345,500 4,222,723 92.44%
INSTRUCTIONAL STAFF TRAINING 28,684,387 72,275,153 1,130,509 1,130,509 94,802 1,225,311 71,049,842 98.30%
EDUCATIONAL MEDIA SERVICES 2,874,200 3,148,803 599 599 (612) (13) 3,148,816 100.00%
FEDERAL GRANT ADMINISTRATION (4,405,990) 5,879,548 346,037 346,037 3,282 349,319 5,530,229 94.06%
GENERAL ADMINISTRATION 51,300,510 50,603,361 172,351 172,351 (1,327) 171,024 50,432,337 99.66%
SCHOOL ADMINISTRATION 27,692,395 6,333,810 35,888 35,888 4,000 39,888 6,293,921 99.37%
SUPPORT SERVICES ‐ BUSINESS 26,102,645 1,379,951 5,472 5,472 0 5,472 1,374,479 99.60%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,198,798 59,244,927 68,255 68,255 (67,021) 1,234 59,243,694 100.00%
STUDENT TRANSPORTATION SERVICE 27,437,095 24,537,474 635 635 55,474 56,109 24,481,365 99.77%
SUPPORT SERVICES ‐ CENTRAL 80,157,859 5,905,187 160,361 160,361 0 160,361 5,744,826 97.28%
OTHER SUPPORT SERVICES 0 (21,031) 14,213 14,213 0 14,213 (35,244) 167.58%
SCHOOL NUTRITION PROGRAM 53,744,641 21,745,413 0 0 0 0 21,745,413 100.00%
ENTERPRISE OPERATIONS 4,354,000 4,354,000 82,316 82,316 96,494 178,811 4,175,189 95.89%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0 NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775 131,858,150 16,264,163 16,264,163 5,815,119 22,079,282 109,778,868 83.26%
TRANSFERS & OTHER OUTLAYS 0 464,400 330 330 0 330 464,070 99.93%
Total Expenditures 659,233,995 648,913,129 22,386,403 22,386,403 8,180,256 30,566,660 618,346,470 95.29%
Revenues OVER/UNDER Expenditures (300,997,067) 13,583,189 (20,486,503) (20,486,503) (28,666,760) 42,249,948
BEGINNING BALANCE (Estimated) 0 0
ENDING BALANCE (20,486,503) (28,666,760)
6
DEKALB COUNTY BOARD OF EDUCATION
FY2025 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(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 0 0 0 0 NA
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 0 0 0 0 0 0 0 NA
Revenues OVER/UNDER Expenditures 0 0 0 0 0 0
BEGINNING BALANCE (Estimated) 0 0
ENDING BALANCE 0 0
7
DEKALB COUNTY BOARD OF EDUCATION
FY2025 CAPITAL PROJECTS (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 429,000,000 429,000,000 97,050 97,050 0 97,050 428,902,950 99.98%
INTEREST 2,800,000 2,800,000 2,764,687 2,764,687 0 2,764,687 35,313 1.26%
STATE SOURCES 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 0 0 20,000,000 20,000,000 0 20,000,000 (20,000,000) NA
Total Revenue 431,800,000 431,800,000 22,861,737 22,861,737 0 22,861,737 408,938,263 94.71%
INSTRUCTION 0 9,920,000 83,625 83,625 738,425 822,050 9,097,950 91.71%
PUPIL SERVICES 0 (1,554) 0 0 15,574 15,574 (17,128) 1102.18%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 0 44,245,656 115,184 115,184 (115,184) 0 44,245,656 100.00%
INSTRUCTIONAL STAFF TRAINING 0 0 0 0 0 0 0 NA
GENERAL ADMINISTRATION 0 1,554 0 0 1,554 1,554 0 0.01%
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,053,526 11,001,557 67,805 67,805 0 67,805 10,933,753 99.38%
STUDENT TRANSPORTATION SERVICE 1,000,000 723,685 0 0 0 0 723,685 100.00%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 269,485 269,485 (269,485) 0 18,000,000 100.00%
ENTERPRISE OPERATIONS 0 0 0 0 0 0 0 NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 684,064,646 20,710,347 20,710,347 (18,670,942) 2,039,405 682,025,241 99.70%
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 0 0 0 5,572,080 100.00%
Total Expenditures 847,352,097 856,931,066 21,246,445 21,246,445 (18,300,058) 2,946,387 853,984,679 99.66%
Revenues OVER/UNDER Expenditures (415,552,097) (425,131,066) 1,615,292 1,615,292 19,915,350 (445,046,416)
BEGINNING BALANCE (Estimated) 613,779,962 613,779,962
ENDING BALANCE 615,395,253 633,695,311
8
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
7/31/2024
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 69,574,270 69,574,270 3,609 3,609 0 3,609 69,570,661 99.99%
INTEREST 0 0 0 0 0 0 0 NA
STATE SOURCES 0 0 0 0 0 0 0 NA
FEDERAL SOURCES 11,794,465 11,794,465 0 0 0 0 11,794,465 100.00%
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 81,368,735 81,368,735 3,609 3,609 0 3,609 81,365,126 100.00%
GENERAL ADMINISTRATION 0 0 0 0 0 0 0 NA
SUPPORT SERVICES ‐ BUSINESS 0 0 0 0 0 0 0 NA
SCHOOL NUTRITION PROGRAM 84,549,894 84,549,894 1,935,719 1,935,719 5,342,105 7,277,824 77,272,070 91.39%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 84,549,894 84,549,894 1,935,719 1,935,719 5,342,105 7,277,824 77,272,070 91.39%
Revenues OVER/UNDER Expenditures (3,181,159) (3,181,159) (1,932,110) (1,932,110) (7,274,215) 4,093,057
BEGINNING BALANCE (Estimated) 33,374,175 33,374,175
ENDING BALANCE 31,442,065 26,099,960
9