DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2024
(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 18,226,313 18,226,313 0 18,226,313 952,152,111 98.12%
INTEREST 15,000,000 15,000,000 1,742,555 3,743,541 0 3,743,541 11,256,459 75.04%
STATE SOURCES 553,170,156 554,011,604 7,509,691 15,352,952 0 15,352,952 538,658,652 97.23%
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 1,539,390,028 27,478,559 37,322,807 0 37,322,807 1,502,067,221 97.58%
INSTRUCTION 890,586,834 897,637,857 13,021,981 22,460,581 6,497,796 28,958,377 868,679,479 96.77%
PUPIL SERVICES 83,629,577 76,394,432 2,302,644 3,589,184 269,880 3,859,064 72,535,368 94.95%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 23,130,297 23,528,193 1,711,023 2,711,371 176,703 2,888,074 20,640,119 87.73%
INSTRUCTIONAL STAFF TRAINING 760,475 860,599 28,253 28,253 0 28,253 832,346 96.72%
EDUCATIONAL MEDIA SERVICES 16,206,104 18,136,692 509,047 564,956 70,914 635,870 17,500,822 96.49%
GENERAL ADMINISTRATION 64,236,194 64,576,308 1,730,248 3,434,735 2,974,482 6,409,217 58,167,091 90.07%
SCHOOL ADMINISTRATION 71,948,331 71,933,956 7,269,250 10,414,546 842 10,415,388 61,518,568 85.52%
SUPPORT SERVICES ‐ BUSINESS 21,389,018 22,290,139 1,416,813 2,472,287 1,447,559 3,919,846 18,370,292 82.41%
MAINTENANCE AND OPERATION OF PLANT SERVICES 261,443,899 261,393,899 17,568,074 32,587,399 48,076,289 80,663,689 180,730,210 69.14%
SCHOOL SAFETY AND SECURITY 0 0 0 0 0 0 0 NA
STUDENT TRANSPORTATION SERVICE 95,646,171 95,646,171 2,088,730 3,918,566 8,752,459 12,671,025 82,975,146 86.75%
SUPPORT SERVICES ‐ CENTRAL 43,951,806 43,825,994 4,881,252 8,085,657 2,435,304 10,520,961 33,305,033 75.99%
OTHER SUPPORT SERVICES 1,492,693 1,492,693 85,864 123,126 0 123,126 1,369,567 91.75%
SCHOOL NUTRITION PROGRAM 351,273 351,273 0 0 0 0 351,273 100.00%
ENTERPRISE OPERATIONS 1,502,100 1,302,100 15,736 15,736 0 15,736 1,286,364 98.79%
TRANSFERS & OTHER OUTLAYS 26,854,843 26,854,843 0 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 1,606,225,147 52,628,916 111,406,398 70,702,228 182,108,627 1,424,116,521 88.66%
Revenues OVER/UNDER Expenditures (64,621,061) (66,835,120) (25,150,357) (74,083,592) (144,785,820)
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 346,422,357 275,720,129
1
FY2025
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,606,225,147
UNEXPENDED BUDGET
$1,494,818,749 93.1%
YTD EXPENSE
$111,406,398 6.9%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2025
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 22,460,581 , 20.2%
DEBT SERVICE, 0 , 0.0%
TRANSFERS & OTHER
OTHER SUPPORT SERVICES, OUTLAYS, 21,000,000 , 18.8% PUPIL SERVICES,
123,126 , 0.1% 3,589,184 , 3.2%
ENTERPRISE OPERATIONS,
15,736 , 0.0% IMPROVEMENT OF
SCHOOL NUTRITION INSTRUCTIONAL SERVICES,
PROGRAM, 0 , 0.0% 2,711,371 , 2.4%
SUPPORT SERVICES ‐ CENTRAL, INSTRUCTIONAL STAFF
8,085,657 , 7.3% TRAINING, 28,253 , 0.0%
STUDENT TRANSPORTATION
SERVICE, 3,918,566 , 3.5% EDUCATIONAL MEDIA
SERVICES, 564,956 , 0.5%
SCHOOL SAFETY AND
SECURITY, 0 , 0.0%
GENERAL ADMINISTRATION,
3,434,735 , 3.1%
SCHOOL ADMINISTRATION,
MAINTENANCE AND OPERATION, 10,414,546 , 9.3%
SUPPORT SERVICES ‐
32,587,399 , 29.3%
BUSINESS, 2,472,287 , 2.2%
GENERAL OPERATIONS YTD EXPENSES
$111,406,398
3
FY2025
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100
INSTRUCTION $22.461
PUPIL SERVICES $3.589
IMPROVEMENT OF INSTRUCTIONAL… $2.711
INSTRUCTIONAL STAFF TRAINING $0.028
EDUCATIONAL MEDIA SERVICES $0.565
GENERAL ADMINISTRATION $3.435
SCHOOL ADMINISTRATION $10.415
SUPPORT SERVICES ‐ BUSINESS $2.472
MAINTENANCE AND OPERATION $32.587
SCHOOL SAFETY AND SECURITY $0.000
STUDENT TRANSPORTATION SERVICE $3.919
SUPPORT SERVICES ‐ CENTRAL $8.086
OTHER SUPPORT SERVICES $0.123
SCHOOL NUTRITION PROGRAM $0.000
ENTERPRISE OPERATIONS $0.016
TRANSFERS & OTHER OUTLAYS $21.000
DEBT SERVICE $0.000
TOTAL GENERAL OPERATIONS BUDGET
$1,606,225,147
4
FY2025
DCSD General Fund
YTD REVENUE Budget vs Collections
1,200
Millions
$970.38
1,000
800
REVENUE BUDGET
600 $554.01
YTD ACTUALS
Series8
Series11
400 Series12
Series13
200
$18.23 $15.00
$3.74 $15.35
$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: $21,969,855 2.23%
(STATE) Budgeted: $554,011,604 Actual: $15,352,952 2.77%
TOTAL Budgeted: $1,539,390,028 Actual: $37,322,807 2.42%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2024
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 0 7,772,624 747,796 980,072 0 980,072 6,792,552 87.39%
INTEREST 0 0 1,422 2,843 0 2,843 (2,843) NA
STATE SOURCES 6,660,000 16,028,574 0 357,419 0 357,419 15,671,155 97.77%
FEDERAL SOURCES 347,152,928 645,099,686 0 0 0 0 645,099,686 100.00%
TRANSFERS AND OTHER LOCAL 4,424,000 4,676,221 887 1,003,651 0 1,003,651 3,672,570 78.54%
Total Revenue 358,236,928 673,577,105 750,105 2,343,985 0 2,343,985 671,233,120 99.65%
INSTRUCTION 72,503,402 231,186,485 5,404,173 8,356,330 29,810,560 38,166,891 193,019,594 83.49%
PUPIL SERVICES 28,626,859 34,483,473 2,188,104 3,122,661 5,036,565 8,159,226 26,324,247 76.34%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 26,176,419 5,270,574 195,672 406,289 281,750 688,039 4,582,535 86.95%
INSTRUCTIONAL STAFF TRAINING 28,684,387 72,373,558 1,078,415 2,210,262 467,386 2,677,647 69,695,910 96.30%
EDUCATIONAL MEDIA SERVICES 2,874,200 3,197,766 18,136 18,735 10,466 29,200 3,168,566 99.09%
FEDERAL GRANT ADMINISTRATION (4,405,990) 5,879,548 398,160 744,197 60,660 804,857 5,074,691 86.31%
GENERAL ADMINISTRATION 51,300,510 50,603,361 160,704 333,055 92 333,147 50,270,214 99.34%
SCHOOL ADMINISTRATION 27,692,395 6,336,875 92,562 128,451 7,000 135,451 6,201,425 97.86%
SUPPORT SERVICES ‐ BUSINESS 26,102,645 1,365,901 91,409 96,882 208,848 305,729 1,060,172 77.62%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,198,798 59,218,064 858,068 926,323 230,001 1,156,324 58,061,740 98.05%
STUDENT TRANSPORTATION SERVICE 27,437,095 26,038,160 25,048 25,682 2,408,050 2,433,732 23,604,428 90.65%
SUPPORT SERVICES ‐ CENTRAL 80,157,859 5,905,187 187,562 347,923 6,559 354,482 5,550,705 94.00%
OTHER SUPPORT SERVICES 0 (6,981) 189,464 203,677 2,444 206,121 (213,101) 3052.76%
SCHOOL NUTRITION PROGRAM 53,744,641 21,745,413 0 0 2,000 2,000 21,743,413 99.99%
ENTERPRISE OPERATIONS 4,354,000 4,354,000 183,432 265,748 1,291,699 1,557,447 2,796,553 64.23%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0 NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775 131,620,673 3,680,227 19,944,390 3,543,586 23,487,976 108,132,697 82.15%
TRANSFERS & OTHER OUTLAYS 0 590,000 887 1,216 0 1,216 588,784 99.79%
Total Expenditures 659,233,995 660,162,058 14,752,022 37,131,821 43,367,665 80,499,486 579,662,572 87.81%
Revenues OVER/UNDER Expenditures (300,997,067) 13,415,047 (14,001,917) (34,787,837) (78,155,502) 91,570,549
BEGINNING BALANCE (Estimated) 0 0
ENDING BALANCE (34,787,837) (78,155,502)
6
DEKALB COUNTY BOARD OF EDUCATION
FY2025 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2024
(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
8/31/2024
(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 12,782,460 12,782,460 0 12,782,460 416,217,540 97.02%
INTEREST 2,800,000 2,800,000 2,694,037 5,458,724 0 5,458,724 (2,658,724) ‐94.95%
STATE SOURCES 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 0 0 0 20,000,000 0 20,000,000 (20,000,000) NA
Total Revenue 431,800,000 431,800,000 15,476,497 38,241,184 0 38,241,184 393,558,816 91.14%
INSTRUCTION 0 0 694,718 778,343 596,891 1,375,235 (1,375,235) NA
PUPIL SERVICES 0 (1,554) 5,649 5,649 10,271 15,920 (17,474) 1124.46%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 0 44,245,656 697,477 812,660 30,482,554 31,295,214 12,950,442 29.27%
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 65,287 133,091 0 133,091 10,868,466 98.79%
STUDENT TRANSPORTATION SERVICE 1,000,000 723,685 0 0 32,075 32,075 691,610 95.57%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 272,455 541,939 0 541,939 17,458,061 96.99%
ENTERPRISE OPERATIONS 0 0 0 0 9,497,912 9,497,912 (9,497,912) NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 693,984,646 24,487,671 45,198,018 104,290,257 149,488,275 544,496,371 78.46%
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 26,223,255 47,469,700 144,911,516 192,381,216 664,549,851 77.55%
Revenues OVER/UNDER Expenditures (415,552,097) (425,131,066) (10,746,758) (9,228,516) (154,140,032) (270,991,035)
BEGINNING BALANCE (Estimated) 613,779,962 613,779,962
ENDING BALANCE 604,551,445 459,639,930
8
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
8/31/2024
(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 0 3,609 0 3,609 69,570,661 99.99%
INTEREST 0 0 0 0 0 0 0 NA
STATE SOURCES 0 0 0 119,888 0 119,888 (119,888) NA
FEDERAL SOURCES 11,794,465 16,805,190 0 3,854 0 3,854 16,801,336 99.98%
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 81,368,735 86,379,460 0 127,351 0 127,351 86,252,109 99.85%
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 89,560,619 1,362,748 3,321,113 9,963,721 13,284,834 76,275,785 85.17%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 84,549,894 89,560,619 1,362,748 3,321,113 9,963,721 13,284,834 76,275,785 85.17%
Revenues OVER/UNDER Expenditures (3,181,159) (3,181,159) (1,362,748) (3,193,761) (13,157,482) 9,976,324
BEGINNING BALANCE (Estimated) 33,374,175 33,374,175
ENDING BALANCE 30,180,414 20,216,693
9