DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 970,273,398 970,273,398 130,717,882 148,935,723 0 148,935,723 821,337,675 84.65%
INTEREST 15,000,000 15,000,000 1,260,011 5,003,553 0 5,003,553 9,996,447 66.64%
STATE SOURCES 559,830,156 560,327,715 46,051,372 61,686,290 0 61,686,290 498,641,425 88.99%
FEDERAL SOURCES 0 1,650,000 0 0 0 0 1,650,000 100.00%
TRANSFERS AND OTHER LOCAL 0 0 99,028 99,028 0 99,028 (99,028) NA
Total Revenue 1,545,103,554 1,547,251,113 178,128,294 215,724,594 0 215,724,594 1,331,526,519 86.06%
INSTRUCTION 881,281,747 890,765,390 87,306,973 109,800,620 6,523,945 116,324,565 774,440,825 86.94%
PUPIL SERVICES 93,144,658 88,782,477 8,779,764 12,375,902 754,188 13,130,090 75,652,387 85.21%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 23,374,032 23,954,067 1,341,709 4,063,756 1,202,796 5,266,552 18,687,515 78.01%
INSTRUCTIONAL STAFF TRAINING 659,975 847,249 73,719 101,972 0 101,972 745,277 87.96%
EDUCATIONAL MEDIA SERVICES 16,287,855 18,119,247 2,318,811 2,884,800 552,575 3,437,375 14,681,872 81.03%
GENERAL ADMINISTRATION 63,618,909 64,174,513 24,478,885 27,931,867 3,196,876 31,128,743 33,045,770 51.49%
SCHOOL ADMINISTRATION 71,833,296 71,818,920 8,870,625 19,285,172 354 19,285,526 52,533,395 73.15%
SUPPORT SERVICES ‐ BUSINESS 21,718,627 22,719,373 1,685,581 4,167,766 2,099,837 6,267,602 16,451,770 72.41%
MAINTENANCE AND OPERATION OF PLANT SERVICES 261,530,763 259,830,763 17,798,066 48,929,051 44,068,582 92,997,633 166,833,131 64.21%
SCHOOL SAFETY AND SECURITY 0 0 46,224 46,224 0 46,224 (46,224) NA
STUDENT TRANSPORTATION SERVICE 95,740,171 95,750,103 8,164,644 12,093,407 11,309,055 23,402,462 72,347,641 75.56%
SUPPORT SERVICES ‐ CENTRAL 43,721,315 43,463,959 5,117,137 13,203,163 4,613,353 17,816,516 25,647,444 59.01%
OTHER SUPPORT SERVICES 1,492,693 1,492,693 246,719 369,846 0 369,846 1,122,848 75.22%
SCHOOL NUTRITION PROGRAM 351,273 351,273 0 0 0 0 351,273 100.00%
ENTERPRISE OPERATIONS 1,502,100 1,302,100 110,541 126,277 0 126,277 1,175,823 90.30%
TRANSFERS & OTHER OUTLAYS 26,854,843 26,854,843 0 21,000,000 0 21,000,000 5,854,843 21.80%
Total Expenditures 1,603,112,258 1,610,226,972 166,339,399 276,379,823 74,321,560 350,701,383 1,259,525,589 78.22%
Revenues OVER/UNDER Expenditures (58,008,704) (62,975,859) 11,788,895 (60,655,229) (134,976,789)
BEGINNING BALANCE (Estimated) 490,773,194 490,773,194
ASSIGNED BALANCE (Gold Case) 45,000,000 45,000,000
UNASSIGNED STARTING BALANCE (Estimated) 445,773,194 445,773,194
ENDING BALANCE 385,117,965 310,796,405
1
FY2025
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,610,226,972
UNEXPENDED BUDGET
$1,333,847,149 82.8%
YTD EXPENSE
$276,379,823 17.2%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2025
DeKalb County School District
YTD Expense Actuals by Function
SCHOOL NUTRITION
PROGRAM, 0 , 0.0%
TRANSFERS & OTHER INSTRUCTION, 109,800,620 , 39.7%
OTHER SUPPORT SERVICES, OUTLAYS, 21,000,000 , 7.6%
369,846 , 0.1%
ENTERPRISE OPERATIONS,
126,277 , 0.0%
SUPPORT SERVICES ‐ CENTRAL,
13,203,163 , 4.8%
PUPIL SERVICES,
STUDENT TRANSPORTATION 12,375,902 , 4.5%
SERVICE, 12,093,407 , 4.4%
SCHOOL SAFETY AND…
IMPROVEMENT OF
MAINTENANCE AND OPERATION, INSTRUCTIONAL SERVICES,
48,929,051 , 17.7% 4,063,756 , 1.5%
INSTRUCTIONAL STAFF
TRAINING, 101,972 , 0.0%
EDUCATIONAL MEDIA
SERVICES, 2,884,800 , 1.0%
SUPPORT SERVICES ‐ SCHOOL ADMINISTRATION,
BUSINESS, 4,167,766 , 1.5% 19,285,172 , 7.0% GENERAL ADMINISTRATION,
27,931,867 , 10.1%
GENERAL OPERATIONS YTD EXPENSES
$276,379,823
3
FY2025
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100
INSTRUCTION
PUPIL SERVICES $12.376
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$4.064
INSTRUCTIONAL STAFF TRAINING $0.102
EDUCATIONAL MEDIA SERVICES $2.885
GENERAL ADMINISTRATION $27.932
SCHOOL ADMINISTRATION $19.285
SUPPORT SERVICES ‐ BUSINESS $4.168
MAINTENANCE AND OPERATION $48.929
SCHOOL SAFETY AND SECURITY $0.046
STUDENT TRANSPORTATION SERVICE $12.093
SUPPORT SERVICES ‐ CENTRAL $13.203
OTHER SUPPORT SERVICES $0.370
SCHOOL NUTRITION PROGRAM $0.000
ENTERPRISE OPERATIONS $0.126
TRANSFERS & OTHER OUTLAYS $21.000
TOTAL GENERAL OPERATIONS BUDGET
$1,610,226,972
4
FY2025
DCSD General Fund
YTD REVENUE Budget vs Collections
1,200
Millions
$970.27
1,000
800
REVENUE BUDGET
600 $560.33
YTD ACTUALS
Series8
Series11
400 Series12
Series13
200
$148.94
$61.69
$15.00
$5.00 $1.65$0.00 $0.00$0.10
0
LOCAL REVENUES INTEREST STATE SOURCES FEDERAL SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $986,923,398 Actual: $154,038,304 15.61%
(STATE) Budgeted: $560,327,715 Actual: $61,686,290 11.01%
TOTAL Budgeted: $1,547,251,113 Actual: $215,724,594 13.94%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 217,466 8,562,001 1,807,672 3,036,133 0 3,036,133 5,525,868 64.54%
INTEREST 0 0 1,332 4,175 0 4,175 (4,175) NA
STATE SOURCES 0 9,962,715 1,731,777 3,818,757 0 3,818,757 6,143,958 61.67%
FEDERAL SOURCES 596,970,245 999,408,324 73,539 233,176 0 233,176 999,175,148 99.98%
TRANSFERS AND OTHER LOCAL 474,900 727,121 15,385 1,019,036 0 1,019,036 (291,915) ‐40.15%
Total Revenue 597,662,610 1,018,660,162 3,629,705 8,111,278 0 8,111,278 1,010,548,884 99.20%
INSTRUCTION 145,526,645 351,232,340 28,263,873 36,616,784 11,898,381 48,515,164 302,717,176 86.19%
PUPIL SERVICES 79,877,834 115,998,161 4,106,355 7,255,190 5,257,514 12,512,704 103,485,457 89.21%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 27,469,876 8,736,214 196,735 602,381 284,515 886,896 7,849,318 89.85%
INSTRUCTIONAL STAFF TRAINING 107,800,994 202,649,826 4,361,013 6,558,592 234,300 6,792,892 195,856,934 96.65%
EDUCATIONAL MEDIA SERVICES 3,057,960 3,448,414 6,964 25,699 0 25,699 3,422,716 99.25%
FEDERAL GRANT ADMINISTRATION 7,985,473 23,944,128 441,114 1,183,105 115,777 1,298,882 22,645,245 94.58%
GENERAL ADMINISTRATION 56,064,020 64,463,777 224,608 569,526 12,212 581,738 63,882,038 99.10%
SCHOOL ADMINISTRATION 27,471,805 9,339,778 244,043 372,634 297,683 670,317 8,669,461 92.82%
SUPPORT SERVICES ‐ BUSINESS 26,127,240 884,272 23,231 119,312 211,605 330,917 553,355 62.58%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,396,291 64,963,234 18,991 2,584,097 451,903 3,036,000 61,927,234 95.33%
SCHOOL SAFETY AND SECURITY 0 0 0 0 0
STUDENT TRANSPORTATION SERVICE 31,122,109 31,727,771 311,690 337,372 2,671,144 3,008,516 28,719,254 90.52%
SUPPORT SERVICES ‐ CENTRAL 80,303,574 8,032,788 182,622 543,935 122,790 666,725 7,366,064 91.70%
OTHER SUPPORT SERVICES 753,026 781,671 36,082 229,304 5,147 234,451 547,220 70.01%
SCHOOL NUTRITION PROGRAM 53,744,641 23,104,004 2,627 2,627 41,665 44,292 23,059,711 99.81%
ENTERPRISE OPERATIONS 4,354,000 4,354,500 501,755 767,504 908,737 1,676,241 2,678,259 61.51%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0 NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775 89,803,056 26,638 19,971,028 3,364,348 23,335,375 66,467,681 74.01%
TRANSFERS & OTHER OUTLAYS 0 633,100 8,242 9,458 0 9,458 623,642 98.51%
Total Expenditures 885,842,262 1,004,097,034 38,956,581 77,748,546 25,877,720 103,626,267 900,470,767 89.68%
Revenues OVER/UNDER Expenditures (288,179,652) 14,563,128 (35,326,876) (69,637,268) (95,514,989) 110,078,117
BEGINNING BALANCE (Estimated) 0 0
ENDING BALANCE (69,637,268) (95,514,989)
6
DEKALB COUNTY BOARD OF EDUCATION
FY2025 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(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 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
9/30/2024
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 429,000,000 429,000,000 13,156,664 25,939,124 0 25,939,124 403,060,876 93.95%
INTEREST 2,800,000 2,800,000 2,495,188 7,953,912 0 7,953,912 (5,153,912) ‐184.07%
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 15,651,852 53,893,036 0 53,893,036 377,906,964 87.52%
INSTRUCTION 0 9,920,000 155,715 934,059 1,685,263 2,619,322 7,300,678 73.60%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 0 44,245,656 525,829 1,338,489 29,780,540 31,119,029 13,126,627 29.67%
GENERAL ADMINISTRATION 0 0 0 0 0 0 0 NA
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,045,882 10,993,914 81,129 214,220 32,075 246,295 10,747,619 97.76%
STUDENT TRANSPORTATION SERVICE 1,000,000 2,824,493 0 0 0 0 2,824,493 100.00%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 0 541,939 9,497,912 10,039,851 7,960,149 44.22%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 773,305,459 9,542,901 54,790,919 136,064,639 190,855,558 582,449,902 75.32%
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 847,344,454 948,265,044 10,305,574 57,819,625 177,060,430 234,880,055 713,384,990 75.23%
Revenues OVER/UNDER Expenditures (415,544,454) (516,465,044) 5,346,278 (3,926,589) (180,987,019) (335,478,025)
BEGINNING BALANCE (Estimated) 618,640,045 618,640,045
ENDING BALANCE 614,713,456 437,653,026
8
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
9/30/2024
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 69,574,270 69,574,270 54,398 337,136 0 337,136 69,237,134 99.52%
INTEREST 0 0 0 0 0 0 0 NA
STATE SOURCES 0 0 135,317 375,093 0 375,093 (375,093) NA
FEDERAL SOURCES 11,794,465 16,805,190 6,431,634 13,093,206 0 13,093,206 3,711,984 22.09%
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 81,368,735 86,379,460 6,621,350 13,805,435 0 13,805,435 72,574,026 84.02%
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 5,118,745 7,524,053 10,503,059 18,027,113 71,533,506 79.87%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 84,549,894 89,560,619 5,118,745 7,524,053 10,503,059 18,027,113 71,533,506 79.87%
Revenues OVER/UNDER Expenditures (3,181,159) (3,181,159) 1,502,605 6,281,381 (4,221,678) 1,040,519
BEGINNING BALANCE (Estimated) 28,344,821 28,344,821
ENDING BALANCE 34,626,202 24,123,143
9