DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(UNAUDITED)
% of
CURRENT TOTAL REV/EXP REMAINING
Description ORIGINAL BUDGET AMENDED BUDGET REV/EXP YTD ENCUMBRANCE REMAINING
MONTH YTD BALANCE
BUDGET
LOCAL REVENUES 970,273,398 970,273,398 295,283,981 824,487,322 0 824,487,322 145,786,076 15.03%
INTEREST 15,000,000 15,000,000 0 6,549,864 0 6,549,864 8,450,136 56.33%
STATE SOURCES 559,830,156 560,327,715 45,944,251 168,472,062 0 168,472,062 391,855,653 69.93%
FEDERAL SOURCES 0 7,075,000 0 0 0 0 7,075,000 100.00%
TRANSFERS AND OTHER LOCAL 0 0 10,517 109,545 0 109,545 (109,545) NA
Total Revenue 1,545,103,554 1,552,676,113 341,238,749 999,618,793 0 999,618,793 553,057,320 35.62%
INSTRUCTION 881,281,747 891,489,701 72,620,317 286,251,054 8,723,696 294,974,750 596,514,950 66.91%
PUPIL SERVICES 93,144,658 89,205,747 8,053,331 29,865,009 2,587,139 32,452,148 56,753,599 63.62%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 23,374,032 23,662,822 1,261,966 6,941,140 1,251,666 8,192,806 15,470,015 65.38%
INSTRUCTIONAL STAFF TRAINING 659,975 809,023 11,289 117,310 5,872 123,182 685,841 84.77%
EDUCATIONAL MEDIA SERVICES 16,287,855 18,124,378 1,862,214 7,305,392 106,338 7,411,730 10,712,648 59.11%
GENERAL ADMINISTRATION 63,618,909 78,319,243 2,702,198 33,350,667 2,907,854 36,258,520 42,060,722 53.70%
SCHOOL ADMINISTRATION 71,833,296 71,818,920 7,314,391 34,772,602 951 34,773,553 37,045,367 51.58%
SUPPORT SERVICES ‐ BUSINESS 21,718,627 23,286,748 1,580,161 7,776,556 1,545,922 9,322,478 13,964,270 59.97%
MAINTENANCE AND OPERATION OF PLANT SERVICES 261,530,763 258,028,878 14,206,751 81,340,204 31,785,541 113,125,745 144,903,133 56.16%
SCHOOL SAFETY AND SECURITY 0 0 202,473 426,969 0 426,969 (426,969) NA
STUDENT TRANSPORTATION SERVICE 95,740,171 106,481,303 6,607,558 26,398,406 11,137,092 37,535,498 68,945,806 64.75%
SUPPORT SERVICES ‐ CENTRAL 43,721,315 44,040,110 5,690,214 23,738,137 8,117,314 31,855,450 12,184,660 27.67%
OTHER SUPPORT SERVICES 1,492,693 1,492,693 206,081 804,317 0 804,317 688,376 46.12%
SCHOOL NUTRITION PROGRAM 351,273 351,273 0 0 0 0 351,273 100.00%
ENTERPRISE OPERATIONS 1,502,100 802,100 94,848 329,876 0 329,876 472,224 58.87%
TRANSFERS & OTHER OUTLAYS 26,854,843 48,354,843 21,500,000 42,500,000 0 42,500,000 5,854,843 12.11%
DEBT SERVICE 0 0 0 0 0 0 0 NA
Total Expenditures 1,603,112,258 1,656,267,782 143,913,794 581,917,639 68,169,383 650,087,023 1,006,180,759 60.75%
Revenues OVER/UNDER Expenditures (58,008,704) (103,591,669) 197,324,955 417,701,154 349,531,771
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 863,474,348 795,304,965
1
FY2025
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,656,267,782
UNEXPENDED BUDGET
$1,074,350,143 64.9%
YTD EXPENSE
$581,917,639 35.1%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2025
DeKalb County School District
YTD Expense Actuals by Function
SCHOOL NUTRITION
PROGRAM, 0 , 0.0%
TRANSFERS & OTHER
OUTLAYS, 42,500,000 , 7.3%
OTHER SUPPORT SERVICES,
804,317 , 0.1% INSTRUCTION, 286,251,054 , 49.2%
ENTERPRISE OPERATIONS,
329,876 , 0.1%
SUPPORT SERVICES ‐ CENTRAL,
23,738,137 , 4.1%
STUDENT TRANSPORTATION
SERVICE, 26,398,406 , 4.5%
SCHOOL SAFETY AND
SECURITY, 426,969 , 0.1%
MAINTENANCE AND OPERATION,
81,340,204 , 14.0%
PUPIL SERVICES,
SUPPORT SERVICES ‐ 29,865,009 , 5.1%
BUSINESS, 7,776,556 , 1.3% SCHOOL ADMINISTRATION,
34,772,602 , 6.0% IMPROVEMENT OF
INSTRUCTIONAL SERVICES,
GENERAL ADMINISTRATION, EDUCATIONAL MEDIA INSTRUCTIONAL STAFF 6,941,140 , 1.2%
33,350,667 , 5.7% SERVICES, 7,305,392 , 1.3% TRAINING, 117,310 , 0.0%
GENERAL OPERATIONS YTD EXPENSES
$581,917,639
3
FY2025
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250 300
INSTRUCTION $286.251
PUPIL SERVICES $29.865
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$6.941
INSTRUCTIONAL STAFF TRAINING $0.117
EDUCATIONAL MEDIA SERVICES $7.305
GENERAL ADMINISTRATION $33.351
SCHOOL ADMINISTRATION $34.773
SUPPORT SERVICES ‐ BUSINESS $7.777
MAINTENANCE AND OPERATION $81.340
SCHOOL SAFETY AND SECURITY $0.427
STUDENT TRANSPORTATION SERVICE $26.398
SUPPORT SERVICES ‐ CENTRAL $23.738
OTHER SUPPORT SERVICES $0.804
SCHOOL NUTRITION PROGRAM $0.000
ENTERPRISE OPERATIONS $0.330
TRANSFERS & OTHER OUTLAYS $42.500
TOTAL GENERAL OPERATIONS BUDGET
$1,656,267,782
4
FY2025
DCSD General Fund
YTD REVENUE Budget vs Collections
1,200
Millions
$970.27
1,000
$824.49
800
REVENUE BUDGET
600 $560.33
YTD ACTUALS
Series8
Series11
400 Series12
Series13
200 $168.47
$15.00
$6.55 $7.08$0.00 $0.00$0.11
0
LOCAL REVENUES INTEREST STATE SOURCES FEDERAL SOURCES TRANSFERS AND OTHER LOCAL
(LOCAL & OTHER) Budgeted: $992,348,398 Actual: $831,146,731 83.76%
(STATE) Budgeted: $560,327,715 Actual: $168,472,062 30.07%
TOTAL Budgeted: $1,552,676,113 Actual: $999,618,793 64.38%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(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 8,572,275 1,596,898 6,722,352 0 6,722,352 1,849,924 21.58%
INTEREST 0 0 0 5,471 0 5,471 (5,471) NA
STATE SOURCES 0 19,272,572 1,449,203 6,949,444 0 6,949,444 12,323,129 63.94%
FEDERAL SOURCES 347,152,928 640,453,004 291,696 1,303,858 0 1,303,858 639,149,146 99.80%
TRANSFERS AND OTHER LOCAL (4,424,000) 4,676,221 53,664 1,110,388 0 1,110,388 3,565,833 76.25%
Total Revenue 342,946,394 672,974,073 3,391,461 16,091,512 0 16,091,512 656,882,561 97.61%
INSTRUCTION 72,727,101 254,918,983 5,372,461 57,246,746 2,577,340 59,824,086 195,094,898 76.53%
PUPIL SERVICES 28,736,584 58,135,751 2,200,827 13,741,492 504,916 14,246,409 43,889,343 75.49%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 26,155,378 7,214,313 147,538 992,224 974,096 1,966,319 5,247,993 72.74%
INSTRUCTIONAL STAFF TRAINING 28,687,656 60,607,395 2,198,487 11,190,075 164,716 11,354,791 49,252,604 81.27%
EDUCATIONAL MEDIA SERVICES 2,874,200 3,160,721 0 25,699 148 25,846 3,134,875 99.18%
FEDERAL GRANT ADMINISTRATION (4,405,990) 6,018,206 356,658 1,921,367 72,614 1,993,981 4,024,225 66.87%
GENERAL ADMINISTRATION 51,356,965 56,922,440 127,534 841,610 6,988 848,597 56,073,843 98.51%
SCHOOL ADMINISTRATION 27,758,634 9,874,079 61,390 794,997 0 794,997 9,079,082 91.95%
SUPPORT SERVICES ‐ BUSINESS 26,109,645 866,677 18,112 215,379 14,916 230,295 636,382 73.43%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,326,490 64,892,208 46,962 3,013,213 25,474 3,038,687 61,853,521 95.32%
SCHOOL SAFETY AND SECURITY 0 0 0 0 0 0 0 NA
STUDENT TRANSPORTATION SERVICE 27,445,095 30,834,777 0 911,489 152 911,640 29,923,136 97.04%
SUPPORT SERVICES ‐ CENTRAL 80,181,515 7,756,276 38,968 754,029 11,253 765,282 6,990,994 90.13%
OTHER SUPPORT SERVICES 0 429,787 23,682 278,734 1,734 280,468 149,319 34.74%
SCHOOL NUTRITION PROGRAM 53,744,641 23,104,004 0 44,292 0 44,292 23,059,711 99.81%
ENTERPRISE OPERATIONS 4,354,000 4,354,500 178,174 1,204,631 706,245 1,910,876 2,443,624 56.12%
COMMUNITY SERVICES OPERATIONS 0 0 0 0 0 0 0 NA
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 158,786,775 89,803,056 0 20,012,107 43,980 20,056,087 69,746,969 77.67%
TRANSFERS & OTHER OUTLAYS 0 633,100 29,980 57,079 0 57,079 576,021 90.98%
Total Expenditures 659,838,688 679,526,272 10,800,772 113,245,162 5,104,571 118,349,733 561,176,538 82.58%
Revenues OVER/UNDER Expenditures (316,892,295) (6,552,199) (7,409,311) (97,153,650) (102,258,221) 95,706,022
BEGINNING BALANCE (Estimated) 0 0
ENDING BALANCE (97,153,650) (102,258,221)
6
DEKALB COUNTY BOARD OF EDUCATION
FY2025 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(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
11/30/2024
(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 10,891 38,572,618 0 38,572,618 390,427,382 91.01%
INTEREST 2,800,000 2,800,000 0 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 21,500,000 21,500,000 41,500,000 0 41,500,000 (20,000,000) ‐93.02%
Total Revenue 431,800,000 453,300,000 21,510,891 90,497,839 0 90,497,839 362,802,161 80.04%
INSTRUCTION 0 9,920,000 251,906 1,358,596 1,259,891 2,618,486 7,301,514 73.60%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 0 76,541,096 766,221 3,238,023 35,486,115 38,724,139 37,816,958 49.41%
GENERAL ADMINISTRATION 0 0 0 0 0 0 0 NA
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,045,882 10,993,914 70,137 354,494 32,075 386,570 10,607,344 96.48%
STUDENT TRANSPORTATION SERVICE 1,000,000 9,270,948 0 0 0 0 9,270,948 100.00%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 269,375 1,080,798 8,959,053 10,039,851 7,960,149 44.22%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 951,239,439 23,810,113 86,103,440 294,468,837 380,572,278 570,667,161 59.99%
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 25,167,751 92,135,351 340,205,972 432,341,323 733,034,162 62.90%
Revenues OVER/UNDER Expenditures (415,544,454) (712,075,485) (3,656,860) (1,637,512) (341,843,484) (370,232,001)
BEGINNING BALANCE (Estimated) 618,640,045 618,640,045
ENDING BALANCE 617,002,533 276,796,561
8
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
11/30/2024
(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 0 913,686 0 913,686 68,660,584 98.69%
INTEREST 0 0 0 0 0 0 0 NA
STATE SOURCES 0 0 135,317 645,727 0 645,727 (645,727) NA
FEDERAL SOURCES 11,794,465 16,805,190 0 19,343,397 0 19,343,397 (2,538,207) ‐15.10%
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 81,368,735 86,379,460 135,317 20,902,810 0 20,902,810 65,476,650 75.80%
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 6,890,184 23,200,808 6,689,964 29,890,772 59,669,847 66.63%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 84,549,894 89,560,619 6,890,184 23,200,808 6,689,964 29,890,772 59,669,847 66.63%
Revenues OVER/UNDER Expenditures (3,181,159) (3,181,159) (6,754,867) (2,297,997) (8,987,961) 5,806,802
BEGINNING BALANCE (Estimated) 28,344,821 28,344,821
ENDING BALANCE 26,046,824 19,356,860
9