FY2026 Budget Discussion
May 1st, 2025
Budgeting Process Overview
Local, State, Federal, Updates
Planned Expenditures
Agenda • Schools
• Divisions
• Initiatives
Anticipated Resources
Next Steps
2
Budget Process
2
FY26
Budget
General Capital
SFN Non-Major
Fund Projects
Federal
Schools SPLOST
Programs
State
Divisions Local
Programs
Student
Activity
4
Budget Distribution
General Fund
40%
Schools Divisions 60%
Budgeting Approach:
Budgeting Approach:
Incremental
RAMP
Budgeting
Schools Divisions
5
FY26 • Capital Projects
Budget • “Multi-Year” but converted to
anticipated revenue/spend for
Capital FY26 for finance reporting only.
SFN Non-Major
Projects
• SFN
Federal • “Business-Like Activity” budget
SPLOST for anticipated revenue/spend for
Programs
FY26.
State • Non-Major
Local
Programs • State & Federal Programs
estimates based on FY25 award.
Student
• Student Activity – budgeting not
Activity
required.
6
DEKALB COUNTY BOARD OF EDUCATION
Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds
For the Period Ended March 31, 2025
NONMAJOR TOTAL
CAPITAL PROJECTS SCHOOL NUTRITION GOVERNMENTAL GOVERNMENTAL
GENERAL FUND FUND DEBT SERVICE FUND FUND FUNDS FUNDS
REVENUES
Property Taxes $ 905,118,714 $ - $ - $ - $ - $ 905,118,714
Sales Taxes 4,422,614 103,584,067 - - - 108,006,681
State Funds 387,517,741 - - 1,186,995 21,869,311 410,574,047
Federal Funds - - - 39,550,142 146,113,895 185,664,037
Charges for Services 951,315 - - 416,910 4,103,963 5,472,188
Investment Earnings 19,226,132 21,916,111 - - 11,379 41,153,623
Miscellaneous 1,419,629 314,758 - 1,314,279 10,372,065 13,420,732
Total revenues 1,318,656,146 125,814,936 - 42,468,326 182,470,613 1,669,410,022
EXPENDITURES
Current
Instruction 649,093,489 2,696,070 - - 89,684,545 741,474,104
Pupil Services 68,795,909 - - - 22,735,011 91,530,920
Improvement of Instructional Services 13,461,715 6,870,789 - - 2,508,403 22,840,907
Instructional Staff Training 187,220 - - - 20,619,122 20,806,342
Educational Media Services 14,909,065 - - - 437,820 15,346,885
Federal Grant Administration - - - - 3,284,741 3,284,741
General Administration 46,297,331 - - - 1,561,790 47,859,121
School Administration 66,020,876 - - - 1,708,875 67,729,751
Support Services - Business 15,733,702 - - 16,002 435,630 16,185,334
Maintenance And Operation 138,666,705 1,240,882 - - 6,259,424 146,167,011
School Safety And Security 270,007 - - - 1,240,138 1,510,145
Student Transportation Service 55,773,282 2,056,427 - - 2,220,648 60,050,357
Support Services - Central 38,844,795 2,110,478 - - 1,259,230 42,214,503
Other Support Services 1,755,318 - - - 398,478 2,153,796
School Nutrition Program - - - 47,207,659 1,190,292 48,397,951
Enterprise Operations 742,511 - - - 2,648,279 3,390,790
Capital Outlays
Facilities Acquistion & Construction - 134,665,376 - - 20,012,107 154,677,483
Total expenditures 1,110,551,927 149,640,022 - 47,223,660 178,204,532 1,485,620,141
Excess (deficiency) of revenues over expenditures 208,104,220 (23,825,086) - (4,755,335) 4,266,082 183,789,881
OTHER FINANCING SOURCES (USES)
Operating Transfers From Other Funds 25,708,382 54,986,031 - 464,659 3,323,028 84,482,100
Operating Transfers To Other Funds (58,040,353) - - - (26,441,747) (84,482,100)
Sale or Compensation for the Loss of Capital Assets 130,431 1,062,862 - - - 1,193,293
Total other financing sources (uses) (32,201,541) 56,048,893 - 464,659 (23,118,718) 1,193,293
Net change in fund balances 175,902,679 32,223,807 - (4,290,676) (18,852,637) 184,983,174
Fund balances - beginning $ 491,303,220 $ 618,640,045 $ - $ 28,344,821 $ 39,942,379 $ 1,178,230,465
Fund balances - ending $ 667,205,899 $ 650,863,852 $ - $ 24,054,145 $ 21,089,742 $ 1,363,213,638
The notes to financial statements are an integral part of this statement.
7
Local, State and Federal
Update
2
9
10
11
March 2025 –
Inflation
(South) 1.9%
13
December
2024 Wage
Growth
(Government)
4.5%
14
FY26 Salary & Benefit Considerations
*Unofficial as of 4/22/25 and subject to change
District Certified Classified
Cobb Step Only Step Only
Fulton Step + 2.5% Step + 2.5%
Marietta City Step + 2% 1%
Atlanta Public
Decatur City 4% minimum 3% minimum
Gwinnett Step + $1,000 Step + 1+%
Retention $500-$2,000 Retention $500-$2,000
Forsyth Step Only Step Only
Clayton Step Only Step Only
Cherokee Step Only Step + 3%
Rockdale Step + 2-3% Step + 2-3%
Henry Step + Incremental Admin + $1,300
Improvement Classified +3%
February 2025
Unemployment
3.6%
16
Local Tax Digest
17
Local Tax Digest
18
FY2025 FY2026 % Change FY26 Budget Impact
QBE Earnings $591.3M $619.7M 4.8% $23.4M
Classified SHBP $18,960 $22,620 19.3% $14.5M+
Certified SHBP $21,120 $22,620 7.1% $10M+
TRS 20.78% 21.91% 5.4% $10M+
DCSD Vacancy Rate 5.6% / $56M 4% / $40M 28.5% $11M+
QBE Local Fair Share $183.1M $187.6M 4.2% $4.5M+
Property Tax Delinquency 2.5% 3% 20% $4.5M+
Gold Case $22.5M 0 N/A $22.5M
19
Strengths Challenges
Tax Digest
QBE
ESSER
Gold Case
SHBP & TRS
Fund Balance Labor Market
Conditions
20
Planned Expenditures
Schools
2
Fall 2025 Enrollment Forecast
After modeling new housing
developments, birth data, and
historic enrollment patterns, the
enrollment forecast for October
2025 is 92,235 students or up
169 students from current
enrollment.
6
Fall 2025 Enrollment Forecast
1. Elementary enrollment is
expected to increase slightly
mostly depending on the
number of kindergarteners
next year.
2. Middle-school enrollment is
expected to decrease
slightly with smaller in-
coming 6th grade classes
than out-going 8th grades
classes.
3. High-school enrollment is
expected to decrease
slightly with smaller in-
coming 9th grade classes
replacing larger graduation
7
12th grade classes.
Resource
Allocation
Method/Plan
24
Resource
Allocation
Method/Plan
25
Exhibit A
Allotment / FTE Average Salary Calculation
School Position Title FY2026 $ Total FTE Average Salary State Health TRS Other Avg Sal + Benefits
Bookkeeper 9,826,801.19 126 49,122.49 17,000.00 10,762.74 1,105.26 77,990.49
Counselor 34,506,663.50 270 89,241.67 17,000.00 19,552.85 2,007.94 127,802.46
Library Media Assistant 7,472,211.72 121 36,251.66 17,000.00 7,942.74 815.66 62,010.06
Media Specialist 15,588,462.47 124 87,559.12 17,000.00 19,184.20 1,970.08 125,713.41
Paraprofessional 34,285,122.69 645 29,119.87 17,000.00 6,380.16 655.20 53,155.23
Principal 24,511,147.83 128 140,539.10 17,000.00 30,792.12 3,162.13 191,493.34
Assistant Principal 38,790,324.91 247 112,794.66 17,000.00 24,713.31 2,537.88 157,045.85
Registrar 3,466,231.62 43 51,232.31 17,000.00 11,225.00 1,152.73 80,610.04
School Nurse 10,679,095.27 124 55,671.50 17,000.00 12,197.63 1,252.61 86,121.74
Speech Language Pathologist 11,470,029.94 104 75,349.96 17,000.00 16,509.18 1,695.37 110,554.51
Social Worker 6,397,573.87 53.5 82,619.86 17,000.00 18,102.01 1,858.95 119,580.82
Special Ed Lead Teacher 17,376,495.24 134 90,750.11 17,000.00 19,883.35 2,041.88 129,675.34
STAR Sub 6,817,206.97 127 29,541.56 17,000.00 6,472.55 664.68 53,678.80
Teacher 708,809,873.76 6389 75,665.73 17,000.00 16,578.36 1,702.48 110,946.57
Psychologist 5,406,599.48 43 88,527.29 17,000.00 19,396.33 1,991.86 126,915.48
Secretary 18,080,890.60 254 43,640.95 17,000.00 9,561.73 981.92 71,184.61
ISS Paraprofessional 1,101,826.43 21 28,566.31 17,000.00 6,258.88 642.74 52,467.93
MTSS 15,489,827.65 116 93,857.12 17,000.00 20,564.09 2,111.79 133,533.00
FACE Advocate 3,132,097.36 45 42,366.43 17,000.00 9,282.49 953.24 69,602.16
973,208,482.50 9,113
26
Consumable Instructional Non-Vocational
Travel Equipment Total Media Books
Materials Materials Lab Equipment
Kindergarten $ 40.16 $ 30.86 $ 0.93 $ 6.20 $ - $ 78.15 $ 15.31
Kindergarten EIP $ 40.16 $ 30.86 $ 0.93 $ 6.20 $ - $ 78.15 $ 15.31
Grades 1 to 3 $ 33.21 $ 48.65 $ 0.93 $ 3.11 $ - $ 85.90 $ 15.31
Primary Grades 1-3 EIP $ 33.21 $ 48.65 $ 0.93 $ 3.11 $ - $ 85.90 $ 15.31
Grades 4 to 5 $ 26.51 $ 39.87 $ 0.93 $ 3.11 $ - $ 70.42 $ 15.31
Grades 4-5 EIP $ 26.51 $ 39.87 $ 0.93 $ 3.11 $ - $ 70.42 $ 15.31
Middle Grades $ 26.51 $ 39.87 $ 0.93 $ 3.11 $ - $ 70.42 $ 13.03
$10.4M
Middle School 6 to 8 $ 26.51 $ 39.87 $ 0.93 $ 3.11 $ - $ 70.42 $ 13.03
Grades 9 to 12 $ 35.91 $ 55.65 $ 0.93 $ 3.11 $ 18.00 $ 113.60 $ 13.03
Special Education Level 1 $ 149.48 $ 57.65 $ 0.93 $ 40.90 $ - $ 248.96 $ 13.03
Special Education Level 2 $ 38.88 $ 33.73 $ 0.93 $ 57.81 $ - $ 131.35 $ 13.03
Special Education Level 3 $ 51.06 $ 30.21 $ 0.93 $ 122.00 $ - $ 204.20 $ 13.03
Special Education Level 4 $ 220.45 $ 48.69 $ 0.93 $ 152.35 $ - $ 422.42 $ 13.03
Special Education Level 5 $ 220.45 $ 48.69 $ 0.93 $ 152.35 $ - $ 422.42 $ 13.03
GNETS Program $ 26.51 $ 39.87 $ 0.93 $ 3.11 $ - $ 70.42 $ 13.03
Gifted $ 53.27 $ 22.92 $ 0.93 $ 23.78 $ - $ 100.90 $ 13.03
Remedial Education $ 32.00 $ 21.49 $ 0.93 $ 3.02 $ - $ 57.44 $ 13.03
Vocational High School Lab $ 140.60 $ 24.95 $ 26.32 $ 136.33 $ - $ 328.20 $ 13.03
ESOL $ 32.00 $ 21.49 $ 0.93 $ 3.02 $ - $ 57.44 $ 13.03
27
• New initiative - $200 to every teacher
for supplies.
• Loaded directly to ClassWallet platform
for teachers to order supplies through
eProcurement platform.
• Supplies packaged and delivered
directly to schools to the attention of
the teacher.
• Total cost ~ $1.4M
28
Planned Expenditures
Divisions
2
Incremental Budgeting
• Incremental budgeting is a budgeting method where a new budget is
created by making small adjustments to the previous period's budget. It's a
common approach, particularly for stable organizations, where the new
budget builds upon the last year's budget, adjusting for factors like
inflation, expected income changes, or new expenses.
• Rolled over Divisional Budgets, accounted for TRS / SHBP increases and
made minor adjustments for other known needs.
• After our last finance steering committee, we asked for a 5-10% reduction
by division.
• No reductions to schools.
30
Ongoing Funded Initiatives
• Refer to Exhibit B in handouts.
31
Exhibit C
Division Budgets
32
Anticipated Resources
2
Quality Basic Education (QBE)
2023 2024 2025 2026 Change
FTE (Student Counts) 95025 93528 92745 93513 768
QBE Earnings $640,532,302.00 $685,346,303.00 $713,379,382.00 $761,584,895.00 $48,205,513.00
Local Fair Share $(152,200,410.00) $(175,655,286.00) $(183,008,042.00) $(187,559,598.00) $(4,551,556.00)
Pupil Transportation $5,276,006.00 $5,276,006.00 $11,038,070.00 $11,324,504.00 $286,434.00
Nursing $2,141,160.00 $2,168,189.00 $2,242,395.00 $2,276,309.00 $33,914.00
Charter Supplement $491,722.00 $510,680.00 $544,588.00 $558,170.00 $13,582.00
$496,240,780.00 $517,645,892.00 $544,196,393.00 $588,184,280.00 $43,987,887.00
Local Property Tax
35
Resources
36
General Fund Revenue Projection
Revenue in Millions
FY2026 588.2 940.2 68.2
FY2025 544.5 919.7 80.9
FY2024 517.6 868 69.1
FY2023 496.9 745.9 63
0 200 400 600 800 1000 1200 1400 1600 1800
State (QBE) Property Taxes Other 4
Fund Balance Policy DCL
Fund Balance Usage
March 31st, 2025
667,000,000.00
Change April-June
(275,000,000.00)
FY26 Starting FB
392,000,000.00
Change July-August
(80,000,000.00)
Lowest Point 18.9%
312,000,000.00
FY26 FY Max Usage
(55,000,000.00)
FY27 Starting FB 15.6%
257,000,000.00
Summary
2
FY25 INITIAL BUDGET $ 1,571,958,397.00
XFER DIFFERENCE $ (18,754,843.00)
GOLD CASE $ (22,500,000.00)
TRS $ 10,000,000.00
SHBP $ 24,500,000.00
SALARY SAVINGS $ 11,000,000.00
• FY25 to FY26 Reconciliation MTSS $ 15,000,000.00
LTSE $ 3,400,000.00
SPED STAFF $ 6,200,000.00
SCHOOL DISCRETIONARY $ 12,000,000.00
SUB BUDGET $ 3,000,000.00
IGNITE $ 2,300,000.00
CONTINGENCY $ 6,000,000.00
GIFTED $ 2,000,000.00
CHARTER $ 8,000,000.00
REMAINING NET $ 8,860,361.52
FY26 INITIAL BUDGET $ 1,642,963,915.52
42
General Fund Budget Summary
Category Subtotal Total Reference
Total Anticipated Revenues 1,596,590,539.99 Exh. C
Planned Expenses - Schools 973,208,482.50 Exh. A
Planned Expenses - Divisions 697,257,404.83 Exh. B
Division Cuts -27,501,971.81 Exh. B
Total Anticipated Expenses 1,642,963,915.52
Change in Fund Balance -46,373,375.53
Timeline
2
Budget Timeline
• Thursday, May 1st – Board Retreat at Georgia Tech
• Initial presentation of the FY26 General Fund Budget
• Thursday, May 1st – Tax Digest Approved, distributed to DCSD May 2nd
• May 5th / May 6st – BOE Mini-Sessions to review tax digest and discuss millage rate, finalize recommendation
• Monday, May 12th - Executive Session, Work Session, Community Input Session & Business Meeting
• Tentative Adoption of the Proposed FY2026 Budget/Revenue Projection
• Resolution to Approve the “Estimated Rollback Rate” (22.88) & transmit to Tax Commissioner
• May 12th – Transmit signed resolution to approve “Estimated Rollback Rate” to Tax Commissioner
• May 30th – 1st Budget Presentation & Millage Rate Hearing 10:00 AM.
• June 2nd – 2nd Budget Presentation & Millage Rate Hearing 6:00 PM.
• June 9th – 3rd Millage Rate Hearing at 10:00 AM.
• June 9th - Executive Session, Work Session, Community Input Session & Business Meeting
• Approval of the Final Tax Levy Resolution (22.88)
• Adoption of the Final FY2026 Budget/Revenue Projection for all funds
45
QUESTIONS
8