FINAL - FY2026 Proposed Budget Calendar 8.22.24 - REVISED

AID 1705971 · View on Simbli

Agenda Item

b. Approval of the FY2026 DeKalb County School District Budget Calendar

Summary: Presented by: Mr. Byron Schueneman, Chief Financial Officer, Division of Finance
Request: It is requested that the Board of Education approve the FY2026 DeKalb County School District Budget Calendar.
Why: The Budget Calendar is a schedule of activities that must be completed to develop the DeKalb County School District budget.
Details: The Budget Calendar provides a roadmap that outlines the review of current expenditures, analysis of financial activities, and future projections for the upcoming fiscal year.
Financial impact: No financial impact
Contact: Mr. Byron Schueneman, Chief Financial Officer, 678.676.0270
Effective: Upon Board Approval
Status: Attorney Approval Not Required
                                     PROPOSED FY2026 BUDGET CALENDAR


The DeKalb County School District budget is a plan for the upcoming year. The budget outlines projected revenues and expenditures
and provide District leaders the opportunity to share with the community how they will collect and distribute public funds for the
students of DeKalb county. The DeKalb County School District budget calendar helps to ensure that the District adhere to all legal
deadlines for developing, submitting, and adopting its budget. The calendar includes changes to the budget development process.

                     ACTIVITY                              CONCENTRATION                               DATE
FY2026 budget development calendar drafted                     District                             August 14, 2024
FY2026 budget development calendar presented at
                                                                   District                        September 25, 2024
board retreat. Discuss millage rate goals & HB 581
Biweekly budget development meetings commence
                                                                   District                          October 2, 2024
for FY2026 Budget
                                                                   District                          October 7, 2024
Board adopts FY2026 budget developement calendar
Student count date for FTE funding                                 District                          October 8, 2024
Distribute budget development instructions with
template to divisions & schedule budget work                       District              October 14, 2024-December 13, 2024
sessions
Community and stakeholder surveys are released for
                                                                   District                         October 16, 2024
input on FY2026 budget development
FY2026 school-based funding allotment drafts are
                                                                 Allotments             November 1, 2024 - December 13, 2024
prepared
Distribute budget development instructions with
template to divisions & schedule budget work                       District              November 1, 2024-December 13, 2024
sessions
Superintendent Report -shares preliminary initiatives
                                                                   District                        November 11, 2024
for FY2026 budget with Finance
FTE forecast is presented to the Board                            District                 No later than November 30, 2024
Pre Allotment Meetings with Principals - Initial                 Allotments                         December 2024
Deadline for divisions to submit budgets within
                                                                   District                          December 2024
Allovue
Advertise "Intent to Opt Out of the Homestead
                                                                   District                  December 2024 - January 2025
Exemption" and hold three public hearings
Community and stakeholder survey results collected
                                                                   District                         January 17, 2025
for input on FY2026 budget priorities
Finance and Division leaders meet to discuss division
                                                                   District                           January 2025
FY2026 Budget requests
Adopt resolution to opt out of the homestead
                                                                   District                           February 2025
exemption
Divisions finalize FY2026 Budget Requests                         District                           February 2025
RAMP finalization & Final Allotment Meeting                      Allotments                          February 2025
Superintendent reviews final Division requests                    District                            March 2025
Preparation of Superintendent's Recommended
                                                                   District                            March 2025
FY2026 Budget
FY26 Master Scheduling 90% complete                              Allotments                           April 4, 2025
FY2026 Budget presentation - Board Retreat                        District                             April 2025
                     ACTIVITY                           CONCENTRATION               DATE
Board adopts FY2026 Tentative Budget/Revenue
                                                            District              May 2025
projections, and Millage Rate
FY2026 Budget is advertised and shared on district’s
                                                            District            Late May 2025
website
DeKalb County Board of Assessors certifies tax
                                                            District            Late May 2025
digest
Tax Digest and Five-Year History of Levy is
                                                            District           Early June 2025
advertised
1st Public Budget Hearing is held to solicit feedback
                                                            District           Early June 2025
regarding the FY2026 Budget
2nd Public Budget Hearing is held to solicit feedback
                                                            District            Mid June 2025
regarding the FY2026 Budget
1st & 2nd Millage Hearings are held                         District          Mid/Late June 2025
3rd Millage Hearing is held (If necessary)                  District    Late June 2025 - Called Meeting
                                                            District    Late June 2025 - Called Meeting
Board adopts Final FY2026 Budget and Millage Rate
Finance transmits final budget documents to County,
Carl Vinson Institute Of Government (CVIOG) and             District          by June 30th, 2025
State Department of Education