DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 970,273,398 970,273,398 380,254,305 529,203,341 0 529,203,341 441,070,057 45.46%
INTEREST 15,000,000 15,000,000 1,546,311 6,549,864 0 6,549,864 8,450,136 56.33%
STATE SOURCES 559,830,156 560,327,715 53,135,794 122,527,811 0 122,527,811 437,799,904 78.13%
FEDERAL SOURCES 0 1,650,000 0 0 0 0 1,650,000 100.00%
TRANSFERS AND OTHER LOCAL 0 0 0 99,028 0 99,028 (99,028) NA
Total Revenue 1,545,103,554 1,547,251,113 434,936,410 658,380,045 0 658,380,045 888,871,068 57.45%
INSTRUCTION 881,281,747 891,406,872 83,947,776 202,419,776 9,735,948 212,155,723 679,251,149 76.20%
PUPIL SERVICES 93,144,658 89,206,806 8,566,951 21,803,272 2,943,587 24,746,859 64,459,947 72.26%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 23,374,032 23,697,942 1,467,315 5,670,235 1,188,778 6,859,014 16,838,928 71.06%
INSTRUCTIONAL STAFF TRAINING 659,975 809,023 4,048 106,021 2,113 108,134 700,889 86.63%
EDUCATIONAL MEDIA SERVICES 16,287,855 18,124,378 2,527,781 5,412,602 94,132 5,506,735 12,617,643 69.62%
GENERAL ADMINISTRATION 63,618,909 64,316,273 2,678,147 30,627,622 2,780,829 33,408,452 30,907,821 48.06%
SCHOOL ADMINISTRATION 71,833,296 71,818,920 7,746,221 27,458,211 1,038 27,459,250 44,359,671 61.77%
SUPPORT SERVICES ‐ BUSINESS 21,718,627 22,745,133 1,391,325 5,563,823 1,750,018 7,313,841 15,431,292 67.84%
MAINTENANCE AND OPERATION OF PLANT SERVICES 261,530,763 259,309,287 18,101,888 67,133,453 37,558,468 104,691,921 154,617,367 59.63%
SCHOOL SAFETY AND SECURITY 0 0 178,271 224,495 0 224,495 (224,495) NA
STUDENT TRANSPORTATION SERVICE 95,740,171 95,756,303 7,283,484 19,790,848 13,534,345 33,325,193 62,431,111 65.20%
SUPPORT SERVICES ‐ CENTRAL 43,721,315 43,850,935 4,849,247 18,047,922 7,463,587 25,511,509 18,339,426 41.82%
OTHER SUPPORT SERVICES 1,492,693 1,492,693 228,391 598,236 0 598,236 894,457 59.92%
SCHOOL NUTRITION PROGRAM 351,273 351,273 0 0 0 0 351,273 100.00%
ENTERPRISE OPERATIONS 1,502,100 1,302,100 108,751 235,028 0 235,028 1,067,072 81.95%
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 1,611,042,782 139,079,594 426,091,546 77,052,844 503,144,389 1,107,898,393 68.77%
Revenues OVER/UNDER Expenditures (58,008,704) (63,791,669) 295,856,816 232,288,499 155,235,656
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 678,061,694 601,008,850
1
FY2025
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,611,042,782
UNEXPENDED BUDGET
$1,184,951,236 73.6%
YTD EXPENSE
$426,091,546 26.4%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2025
DeKalb County School District
YTD Expense Actuals by Function
SCHOOL NUTRITION
PROGRAM, 0 , 0.0%
TRANSFERS & OTHER
OTHER SUPPORT SERVICES, OUTLAYS, 21,000,000 , 4.9%
598,236 , 0.1%
INSTRUCTION, 202,419,776 , 47.5%
ENTERPRISE OPERATIONS,
235,028 , 0.1%
SUPPORT SERVICES ‐ CENTRAL,
18,047,922 , 4.2%
STUDENT TRANSPORTATION
SERVICE, 19,790,848 , 4.6%
SCHOOL SAFETY AND
SECURITY, 224,495 , 0.1%
MAINTENANCE AND OPERATION,
67,133,453 , 15.8%
PUPIL SERVICES,
SUPPORT SERVICES ‐ 21,803,272 , 5.1%
BUSINESS, 5,563,823 , 1.3% SCHOOL ADMINISTRATION,
27,458,211 , 6.4%
IMPROVEMENT OF
INSTRUCTIONAL SERVICES,
GENERAL ADMINISTRATION, 5,670,235 , 1.3%
EDUCATIONAL MEDIA INSTRUCTIONAL STAFF
30,627,622 , 7.2%
SERVICES, 5,412,602 , 1.3% TRAINING, 106,021 , 0.0%
GENERAL OPERATIONS YTD EXPENSES
$426,091,546
3
FY2025
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250 300
INSTRUCTION $202.420
PUPIL SERVICES $21.803
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$5.670
INSTRUCTIONAL STAFF TRAINING $0.106
EDUCATIONAL MEDIA SERVICES $5.413
GENERAL ADMINISTRATION $30.628
SCHOOL ADMINISTRATION $27.458
SUPPORT SERVICES ‐ BUSINESS $5.564
MAINTENANCE AND OPERATION $67.133
SCHOOL SAFETY AND SECURITY $0.224
STUDENT TRANSPORTATION SERVICE $19.791
SUPPORT SERVICES ‐ CENTRAL $18.048
OTHER SUPPORT SERVICES $0.598
SCHOOL NUTRITION PROGRAM $0.000
ENTERPRISE OPERATIONS $0.235
TRANSFERS & OTHER OUTLAYS $21.000
TOTAL GENERAL OPERATIONS BUDGET
$1,611,042,782
4
FY2025
DCSD General Fund
YTD REVENUE Budget vs Collections
1,200
Millions
$970.27
1,000
800
REVENUE BUDGET
600 $560.33
$529.20 YTD ACTUALS
Series8
Series11
400 Series12
Series13
200
$122.53
$15.00
$6.55 $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: $535,852,233 54.30%
(STATE) Budgeted: $560,327,715 Actual: $122,527,811 21.87%
TOTAL Budgeted: $1,547,251,113 Actual: $658,380,045 42.55%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(UNAUDITED)
% of
ORIGINAL AMENDED CURRENT TOTAL REMAINING
Description REV/EXP YTD ENCUMBRANCE REMAINING
BUDGET BUDGET MONTH REV/EXP YTD BALANCE
BUDGET
LOCAL REVENUES 217,466 8,570,025 1,524,899 4,567,706 0 4,567,706 4,002,319 46.70%
INTEREST 0 0 1,296 5,471 0 5,471 (5,471) NA
STATE SOURCES 0 9,774,075 1,642,983 5,461,740 0 5,461,740 4,312,335 44.12%
FEDERAL SOURCES 347,152,928 649,995,609 364,692 597,869 0 597,869 649,397,740 99.91%
TRANSFERS AND OTHER LOCAL 4,424,000 4,676,221 20,704 1,039,741 0 1,039,741 3,636,481 77.77%
Total Revenue 351,794,394 673,015,931 3,554,575 11,672,526 0 11,672,526 661,343,405 98.27%
INSTRUCTION 72,727,101 250,248,390 15,304,045 51,920,691 2,393,477 54,314,168 195,934,222 78.30%
PUPIL SERVICES 28,736,584 53,680,006 4,281,508 11,536,698 82,330 11,619,028 42,060,978 78.36%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 26,155,378 7,214,313 242,305 844,686 160,932 1,005,618 6,208,695 86.06%
INSTRUCTIONAL STAFF TRAINING 28,687,656 75,483,059 2,423,480 8,982,072 133,805 9,115,877 66,367,182 87.92%
EDUCATIONAL MEDIA SERVICES 2,874,200 3,160,471 0 25,699 0 25,699 3,134,772 99.19%
FEDERAL GRANT ADMINISTRATION (4,405,990) 6,340,508 381,603 1,564,708 50,676 1,615,384 4,725,123 74.52%
GENERAL ADMINISTRATION 51,356,965 56,762,426 142,145 711,671 6,121 717,792 56,044,634 98.74%
SCHOOL ADMINISTRATION 27,758,634 9,626,607 360,951 733,607 0 733,607 8,893,000 92.38%
SUPPORT SERVICES ‐ BUSINESS 26,109,645 866,677 77,955 197,267 151,762 349,029 517,648 59.73%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,326,490 63,243,667 382,033 2,966,251 78,789 3,045,040 60,198,627 95.19%
SCHOOL SAFETY AND SECURITY 0 0 0 0 0 0 0 NA
STUDENT TRANSPORTATION SERVICE 27,445,095 26,791,249 574,117 911,489 0 911,489 25,879,760 96.60%
SUPPORT SERVICES ‐ CENTRAL 80,181,515 7,788,939 171,126 715,060 40,680 755,740 7,033,199 90.30%
OTHER SUPPORT SERVICES 0 429,787 25,748 255,052 1,370 256,422 173,365 40.34%
SCHOOL NUTRITION PROGRAM 53,744,641 23,104,004 41,665 44,292 0 44,292 23,059,711 99.81%
ENTERPRISE OPERATIONS 4,354,000 4,354,500 258,193 1,025,697 723,156 1,748,853 2,605,647 59.84%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0 NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775 89,803,056 41,080 20,012,107 43,980 20,056,087 69,746,969 77.67%
TRANSFERS & OTHER OUTLAYS 0 633,100 17,058 26,516 0 26,516 606,584 95.81%
Total Expenditures 659,838,688 679,530,756 24,725,013 102,473,565 3,867,075 106,340,640 573,190,117 84.35%
Revenues OVER/UNDER Expenditures (308,044,295) (6,514,826) (21,170,438) (90,801,039) (94,668,114) 88,153,288
BEGINNING BALANCE (Estimated) 0 0
ENDING BALANCE (90,801,039) (94,668,114)
6
DEKALB COUNTY BOARD OF EDUCATION
FY2025 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(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
10/31/2024
(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 12,622,603 38,561,727 0 38,561,727 390,438,273 91.01%
INTEREST 2,800,000 2,800,000 2,471,309 10,425,221 0 10,425,221 (7,625,221) ‐272.33%
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 15,093,912 68,986,948 0 68,986,948 362,813,052 84.02%
INSTRUCTION 0 9,920,000 172,632 1,106,690 1,515,596 2,622,286 7,297,714 73.57%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 0 76,541,096 1,133,313 2,471,802 29,605,029 32,076,831 44,464,265 58.09%
GENERAL ADMINISTRATION 0 0 0 0 0 0 0 NA
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,045,882 10,993,914 70,137 284,357 32,075 316,432 10,677,482 97.12%
STUDENT TRANSPORTATION SERVICE 1,000,000 9,270,948 0 0 0 0 9,270,948 100.00%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 269,485 811,424 9,228,427 10,039,851 7,960,149 44.22%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 951,239,439 7,502,409 62,293,327 195,900,663 258,193,990 693,045,449 72.86%
TRANSFERS & OTHER OUTLAYS 83,403,442 83,403,442 0 0 0 0 83,403,442 100.00%
DEBT SERVICE 5,572,080 6,006,646 0 0 0 0 6,006,646 100.00%
Total Expenditures 847,344,454 1,165,375,485 9,147,975 66,967,600 236,281,791 303,249,391 862,126,094 73.98%
Revenues OVER/UNDER Expenditures (415,544,454) (733,575,485) 5,945,937 2,019,348 (234,262,443) (499,313,042)
BEGINNING BALANCE (Estimated) 618,640,045 618,640,045
ENDING BALANCE 620,659,393 384,377,602
8
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
10/31/2024
(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 69,574,270 235,662 716,583 0 716,583 68,857,687 98.97%
INTEREST 0 0 0 0 0 0 0 NA
STATE SOURCES 0 0 135,317 510,410 0 510,410 (510,410) NA
FEDERAL SOURCES 11,794,465 16,805,190 0 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 86,379,460 370,979 14,320,199 0 14,320,199 72,059,261 83.42%
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 8,448,935 15,972,988 10,892,063 26,865,051 62,695,568 70.00%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 84,549,894 89,560,619 8,448,935 15,972,988 10,892,063 26,865,051 62,695,568 70.00%
Revenues OVER/UNDER Expenditures (3,181,159) (3,181,159) (8,077,956) (1,652,789) (12,544,852) 9,363,694
BEGINNING BALANCE (Estimated) 28,344,821 28,344,821
ENDING BALANCE 26,692,032 15,799,968
9