DEKALB COUNTY BOARD OF EDUCATION
FY2025 GENERAL FUND (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(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 57,783,648 882,271,632 0 882,271,632 88,001,766 9.07%
INTEREST 15,000,000 15,000,000 2,803,665 11,207,934 0 11,207,934 3,792,066 25.28%
STATE SOURCES 559,830,156 560,327,715 53,028,717 229,827,712 0 229,827,712 330,500,003 58.98%
FEDERAL SOURCES 0 7,075,000 0 0 0 0 7,075,000 100.00%
TRANSFERS AND OTHER LOCAL 0 0 0 109,545 0 109,545 (109,545) NA
Total Revenue 1,545,103,554 1,552,676,113 113,616,030 1,123,416,824 0 1,123,416,824 429,259,289 27.65%
INSTRUCTION 881,281,747 891,600,041 87,902,919 380,665,393 5,995,359 386,660,752 504,939,289 56.63%
PUPIL SERVICES 93,144,658 89,270,007 8,864,978 38,892,447 2,166,086 41,058,533 48,211,474 54.01%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 23,374,032 23,579,398 1,404,853 8,307,897 1,226,772 9,534,669 14,044,729 59.56%
INSTRUCTIONAL STAFF TRAINING 659,975 833,327 8,992 126,301 675 126,976 706,350 84.76%
EDUCATIONAL MEDIA SERVICES 16,287,855 18,124,378 1,894,585 8,796,417 110,243 8,906,659 9,217,719 50.86%
GENERAL ADMINISTRATION 63,618,909 78,111,213 3,281,479 36,865,021 2,316,364 39,181,385 38,929,828 49.84%
SCHOOL ADMINISTRATION 71,833,296 71,818,920 7,904,375 42,446,750 6,089 42,452,840 29,366,081 40.89%
SUPPORT SERVICES ‐ BUSINESS 21,718,627 23,371,898 1,768,692 10,023,098 1,532,489 11,555,588 11,816,310 50.56%
MAINTENANCE AND OPERATION OF PLANT SERVICES 261,530,763 258,050,278 13,297,677 92,311,099 27,420,206 119,731,305 138,318,973 53.60%
SCHOOL SAFETY AND SECURITY 0 0 236,235 663,204 0 663,204 (663,204) NA
STUDENT TRANSPORTATION SERVICE 95,740,171 106,481,303 6,097,319 31,606,059 8,163,815 39,769,874 66,711,429 62.65%
SUPPORT SERVICES ‐ CENTRAL 43,721,315 44,026,110 4,610,200 27,913,267 7,546,442 35,459,710 8,566,401 19.46%
OTHER SUPPORT SERVICES 1,492,693 1,566,299 262,580 1,046,897 0 1,046,897 519,402 33.16%
SCHOOL NUTRITION PROGRAM 351,273 351,273 0 0 0 0 351,273 100.00%
ENTERPRISE OPERATIONS 1,502,100 802,100 102,553 432,429 49,995 482,424 319,676 39.85%
TRANSFERS & OTHER OUTLAYS 26,854,843 48,354,843 0 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 1,656,341,388 137,637,436 722,596,279 56,534,536 779,130,815 877,210,573 52.96%
Revenues OVER/UNDER Expenditures (58,008,704) (103,665,275) (24,021,406) 400,820,544 344,286,008
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 846,593,739 790,059,203
1
FY2025
DeKalb County School District
YTD Expense Budget vs Actual
TOTAL GENERAL OPERATIONS BUDGET
$1,656,341,388
UNEXPENDED BUDGET
$933,745,109 56.4%
YTD EXPENSE
$722,596,279 43.6%
UNEXPENDED BUDGET YTD EXPENSE
2
FY2025
DeKalb County School District
YTD Expense Actuals by Function
INSTRUCTION, 380,665,393 , 52.7%
SCHOOL NUTRITION
PROGRAM, 0 , 0.0% TRANSFERS & OTHER
OUTLAYS, 42,500,000 , 5.9%
OTHER SUPPORT SERVICES,
1,046,897 , 0.1%
ENTERPRISE OPERATIONS,
432,429 , 0.1%
SUPPORT SERVICES ‐ CENTRAL,
27,913,267 , 3.9%
STUDENT TRANSPORTATION
SERVICE, 31,606,059 , 4.4%
SCHOOL SAFETY AND PUPIL SERVICES,
SECURITY, 663,204 , 0.1% 38,892,447 , 5.4%
MAINTENANCE AND OPERATION,
92,311,099 , 12.8% IMPROVEMENT OF
INSTRUCTIONAL SERVICES,
8,307,897 , 1.1%
SUPPORT SERVICES ‐
BUSINESS, 10,023,098 , 1.4%
GENERAL ADMINISTRATION, EDUCATIONAL MEDIA
36,865,021 , 5.1% INSTRUCTIONAL STAFF
SERVICES, 8,796,417 , 1.2%
SCHOOL ADMINISTRATION, TRAINING, 126,301 , 0.0%
42,446,750 , 5.9% GENERAL OPERATIONS YTD EXPENSES
$722,596,279
3
FY2025
DeKalb County School District
YTD Expense Actuals by Function
Millions
0 50 100 150 200 250 300 350 400
INSTRUCTION $380.665
PUPIL SERVICES $38.892
IMPROVEMENT OF INSTRUCTIONAL
SERVICES
$8.308
INSTRUCTIONAL STAFF TRAINING $0.126
EDUCATIONAL MEDIA SERVICES $8.796
GENERAL ADMINISTRATION $36.865
SCHOOL ADMINISTRATION $42.447
SUPPORT SERVICES ‐ BUSINESS $10.023
MAINTENANCE AND OPERATION $92.311
SCHOOL SAFETY AND SECURITY $0.663
STUDENT TRANSPORTATION SERVICE $31.606
SUPPORT SERVICES ‐ CENTRAL $27.913
OTHER SUPPORT SERVICES $1.047
SCHOOL NUTRITION PROGRAM $0.000
ENTERPRISE OPERATIONS $0.432
TRANSFERS & OTHER OUTLAYS $42.500
TOTAL GENERAL OPERATIONS BUDGET
$1,656,341,388
4
FY2025
DCSD General Fund
YTD REVENUE Budget vs Collections
1,200
Millions
$970.27
1,000
$882.27
800
REVENUE BUDGET
600 $560.33
YTD ACTUALS
Series8
Series11
400 Series12
Series13
$229.83
200
$15.00
$11.21 $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: $893,589,112 90.05%
(STATE) Budgeted: $560,327,715 Actual: $229,827,712 41.02%
TOTAL Budgeted: $1,552,676,113 Actual: $1,123,416,824 72.35%
5
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SPECIAL REVENUE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(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 8,572,275 1,530,939 8,752,863 0 8,752,863 (180,587) ‐2.11%
INTEREST 0 0 1,229 7,920 0 7,920 (7,920) NA
STATE SOURCES 0 19,272,572 1,393,567 8,343,011 0 8,343,011 10,929,562 56.71%
FEDERAL SOURCES 347,152,928 661,636,037 54,319 10,069,983 0 10,069,983 651,566,054 98.48%
TRANSFERS AND OTHER LOCAL 4,424,000 4,676,221 51,005 1,161,393 0 1,161,393 3,514,829 75.16%
Total Revenue 351,794,394 694,157,106 3,031,058 28,335,169 0 28,335,169 665,821,937 95.92%
INSTRUCTION 72,727,101 264,085,339 5,491,717 70,622,189 2,336,682 72,958,871 191,126,468 72.37%
PUPIL SERVICES 28,736,584 68,889,875 2,689,945 17,135,886 271,143 17,407,030 51,482,846 74.73%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 26,155,378 7,267,613 868,930 2,045,154 203,361 2,248,515 5,019,098 69.06%
INSTRUCTIONAL STAFF TRAINING 28,687,656 60,897,324 2,160,123 13,350,198 165,100 13,515,298 47,382,026 77.81%
EDUCATIONAL MEDIA SERVICES 2,874,200 3,160,721 148 433,846 0 433,846 2,726,875 86.27%
FEDERAL GRANT ADMINISTRATION (4,405,990) 6,018,815 391,631 2,312,997 11,448 2,324,445 3,694,369 61.38%
GENERAL ADMINISTRATION 51,356,965 57,883,932 136,810 1,092,419 3,374 1,095,793 56,788,139 98.11%
SCHOOL ADMINISTRATION 27,758,634 9,874,079 63,534 1,516,530 0 1,516,530 8,357,548 84.64%
SUPPORT SERVICES ‐ BUSINESS 26,109,645 866,677 21,292 378,671 866 379,537 487,140 56.21%
MAINTENANCE AND OPERATION OF PLANT SERVICES 75,326,490 64,902,052 8,179 5,467,392 25,996 5,493,387 59,408,664 91.54%
SCHOOL SAFETY AND SECURITY 0 0 0 0 0 0 0 NA
STUDENT TRANSPORTATION SERVICE 27,445,095 30,839,777 0 2,217,489 318 2,217,807 28,621,970 92.81%
SUPPORT SERVICES ‐ CENTRAL 80,181,515 7,756,276 10,966 1,200,995 8,447 1,209,442 6,546,834 84.41%
OTHER SUPPORT SERVICES 0 429,787 23,652 322,386 1,370 323,756 106,031 24.67%
SCHOOL NUTRITION PROGRAM 53,744,641 23,104,004 0 1,190,292 0 1,190,292 21,913,711 94.85%
ENTERPRISE OPERATIONS 4,354,000 4,354,500 285,088 1,489,719 507,651 1,997,370 2,357,130 54.13%
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 50,245 107,324 0 107,324 525,776 83.05%
Total Expenditures 659,838,688 700,766,926 12,202,259 140,895,596 3,579,735 144,475,331 556,291,594 79.38%
Revenues OVER/UNDER Expenditures (308,044,295) (6,609,820) (9,171,202) (112,560,428) (116,140,163) 109,530,343
BEGINNING BALANCE (Estimated) 0 0
ENDING BALANCE (112,560,428) (116,140,163)
6
DEKALB COUNTY BOARD OF EDUCATION
FY2025 DEBT SERVICE (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(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
12/31/2024
(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 12,903,668 64,557,544 0 64,557,544 364,442,456 84.95%
INTEREST 2,800,000 2,800,000 2,358,953 15,113,936 0 15,113,936 (12,313,936) ‐439.78%
STATE SOURCES 0 0 0 0 0 0 0 NA
TRANSFERS AND OTHER LOCAL 0 21,500,000 0 41,500,000 0 41,500,000 (20,000,000) ‐93.02%
Total Revenue 431,800,000 453,300,000 15,262,621 121,171,480 0 121,171,480 332,128,520 73.27%
INSTRUCTION 0 9,920,000 1,139,235 2,497,831 120,656 2,618,486 7,301,514 73.60%
IMPROVEMENT OF INSTRUCTIONAL SERVICES 0 76,541,096 827,549 4,065,572 34,811,179 38,876,751 37,664,345 49.21%
GENERAL ADMINISTRATION 0 0 0 0 0 0 0 NA
MAINTENANCE AND OPERATION OF PLANT SERVICES 10,045,882 10,993,914 83,360 428,955 32,075 461,031 10,532,883 95.81%
STUDENT TRANSPORTATION SERVICE 1,000,000 9,270,948 781,761 781,761 0 781,761 8,489,187 91.57%
SUPPORT SERVICES ‐ CENTRAL 18,000,000 18,000,000 257,420 1,338,218 8,701,633 10,039,851 7,960,149 44.22%
FACILITIES ACQUISITION AND CONSTRUCTION SERVICES 729,323,050 951,239,439 10,257,201 96,353,540 284,414,874 380,768,414 570,471,025 59.97%
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 13,346,526 105,465,877 328,080,417 433,546,294 731,829,191 62.80%
Revenues OVER/UNDER Expenditures (415,544,454) (712,075,485) 1,916,095 15,705,603 (312,374,814) (399,700,671)
BEGINNING BALANCE (Estimated) 618,640,045 618,640,045
ENDING BALANCE 634,345,647 306,265,231
8
DEKALB COUNTY BOARD OF EDUCATION
FY2025 SCHOOL NUTRITION (ROLLUP)
STATEMENT OF REVENUE & EXPENDITURES
12/31/2024
(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 98,580 1,217,394 0 1,217,394 68,356,876 98.25%
INTEREST 0 0 0 0 0 0 0 NA
STATE SOURCES 0 0 0 645,727 0 645,727 (645,727) NA
FEDERAL SOURCES 11,794,465 16,805,190 0 24,634,800 0 24,634,800 (7,829,609) ‐46.59%
TRANSFERS AND OTHER LOCAL 0 0 0 0 0 0 0 NA
Total Revenue 81,368,735 86,379,460 98,580 26,497,920 0 26,497,920 59,881,540 69.32%
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 3,750,259 26,126,323 16,294,187 42,420,509 47,140,110 52.63%
TRANSFERS & OTHER OUTLAYS 0 0 0 0 0 0 0 NA
Total Expenditures 84,549,894 89,560,619 3,750,259 26,126,323 16,294,187 42,420,509 47,140,110 52.63%
Revenues OVER/UNDER Expenditures (3,181,159) (3,181,159) (3,651,679) 371,598 (15,922,589) 12,741,431
BEGINNING BALANCE (Estimated) 28,344,821 28,344,821
ENDING BALANCE 28,716,418 12,422,232
9