FY26 Final Budget All Funds

AID 1821499 · View on Simbli

Agenda Item

g. Adoption of the DeKalb County School District Budget for 2025-2026 (FY26)

Summary: Presented by: Dr. Devon Q. Horton, Superintendent,
Mr. Byron Schueneman, Chief Financial Officer, Division of Finance
Request: It is requested that the Board of Education adopt the DeKalb County School District FY2026 Budget.
Contact: Mr. Byron Schueneman, Chief Financial Officer, 678.676.0270
Status: Attorney Approval Not Required
                                                                                      DEKALB COUNTY BOARD OF EDUCATION
                                                                                        FY2026 - Final Consolidated Budget
                                                                                                Governmental Funds
                                                                                         For the Period Ended June 30, 2026



                                                                                     CAPITAL PROJECTS                                       SCHOOL NUTRITION          NONMAJOR           TOTAL GOVERNMENTAL
                                                             GENERAL FUND                  FUND                 DEBT SERVICE FUND                FUND             GOVERNMENTAL FUNDS            FUNDS
REVENUES
 Property Taxes                                         $       1,001,496,971    $                    -     $                       -   $                    -    $                 -    $     1,001,496,971
 Sales Taxes                                                        6,000,000               160,000,000                             -                        -                      -            166,000,000
 State Funds                                                      590,784,324                         -                             -                1,500,000             27,388,174            619,672,498
 Federal Funds                                                              -                         -                             -               81,219,616            115,127,996            196,347,612
 Charges for Services                                               1,000,000                         -                             -                  500,000                      -              1,500,000
 Investment Earnings                                               17,500,000                13,300,000                             -                        -                      -             30,800,000
 Miscellaneous                                                      2,730,000                   175,000                             -                  612,751              8,430,664             11,948,415
   Total revenues                                               1,619,511,295               173,475,000                             -               83,832,367            150,946,833          2,027,765,496

EXPENDITURES
Current
 Instruction                                                      884,871,875                28,326,614                             -                        -             69,700,593            982,899,082
 Pupil Services                                                   124,417,404                         -                             -                        -             29,990,345            154,407,748
 Improvement of Instructional Services                             44,946,378                16,720,406                             -                        -                566,516             62,233,300
 Instructional Staff Training                                         581,584                         -                             -                        -             38,361,080             38,942,664
 Educational Media Services                                        19,374,968                         -                             -                        -                 33,000             19,407,968
 Federal Grant Administration                                               -                         -                             -                        -              5,739,014              5,739,014
 General Administration                                            45,379,092                         -                             -                        -              1,474,795             46,853,888
 School Administration                                             92,663,642                         -                             -                        -                207,001             92,870,643
 Support Services - Business                                        9,733,473                         -                             -                        -                236,500              9,969,973
 Maintenance And Operation                                        258,426,622                 1,632,069                             -                        -              1,703,392            261,762,083
 School Safety And Security                                                                           -                             -                        -              6,220,368              6,220,368
 Student Transportation Service                                    91,918,519                 3,223,228                             -                        -              1,041,575             96,183,322
 Support Services - Central                                        59,456,001                 6,668,004                             -                        -                248,427             66,372,433
 Other Support Services                                             1,734,444                         -                             -                        -                 25,025              1,759,469
 School Nutrition Program                                          336,368.00                         -                             -               85,832,367                      -             86,168,735
 Enterprise Operations                                              1,290,576                         -                             -                        -              4,280,000              5,570,576
Capital Outlays
 Facilities Acquistion & Construction                                       -               213,985,364                             -                        -                                   213,985,364
     Total expenditures                                         1,635,130,946               270,555,684                             -               85,832,367            159,827,631          2,151,346,629
         Excess (deficiency) of revenues over expenditures        (15,619,651)              (97,080,684)                            -               (2,000,000)            (8,880,798)          (123,581,133)

OTHER FINANCING SOURCES (USES)
 Operating Transfers From Other Funds                                                                   -                           -                 100,000               9,000,000              9,100,000
 Operating Transfers To Other Funds                                (8,100,000)                          -                           -                       -              (1,000,000)            (9,100,000)
 Sale or Compensation for the Loss of Capital Assets                  100,000                           -                           -                       -                       -                100,000
   Total other financing sources (uses)                            (8,000,000)                          -                           -                 100,000               8,000,000                100,000

         Net change in fund balances                              (23,619,651)              (97,080,684)                            -               (1,900,000)              (880,798)          (123,481,133)
Fund balances - beginning                               $         392,000,000    $          520,000,000     $                       -   $           25,000,000    $         2,520,894    $       939,520,894
Fund balances - ending                                  $         368,380,349    $          422,919,316     $                       -   $           23,100,000    $         1,640,096    $       816,039,761