Monthly Financial
Report
July 31, 2025
FISCAL YEAR 2026
DeKalb County School District
Byron Schueneman, Chief Financial Officer
Page 1
Table of Contents
KEY PERFORMANCE INDICATORS 3
BALANCE SHEET N/A
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES 7
SRECFB - BUDGET TO ACTUAL 8
Page 2
Key Performance Indicators
General Fund Revenues
GF Revenue - Budget to Actual
$1,800,000,000 $1,619,511,295
$1,600,000,000
$1,400,000,000
$1,200,000,000
$1,000,000,000
$800,000,000
$600,000,000
$400,000,000
$200,000,000 $14,693,978
$8,570,962
$- $-
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Budget Actual
Amount Collected Percentage of Budget
Actual $14.7M 0.9%
Benchmark $8.6M 0.5%
Difference $6.1M .4%
Revenue Mix
0.00%
State $591M 2.20%
11.59%
Local $1B 0.00%
Other $27M 6.25%
88.41%
State Local Other Received Remaining
Page 3
General Fund Expenses
GF Expense - Budget to Actual
$1,800,000,000.00
$1,643,230,946.00
$1,600,000,000.00
$1,400,000,000.00
$1,200,000,000.00
$1,000,000,000.00
$800,000,000.00
$600,000,000.00
$42,703,155.41
$400,000,000.00
$46,385,510.00
$200,000,000.00
$-
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Budget Actual
Amount Spent Percentage of Budget
Actual + Transfer Out $46.4M 2.8%
Benchmark $42.7B 2.4%
Difference $3.7M .4%
Page 4
GF Budget Utilization by Function
Instruction 1.1%
Pupil Services 1.2%
Improvement of Instructional Services 2.4%
Instructional Staff Training 5.1%
Educational Media Services0.3%
Federal Grant Administration
General Administration 7.0%
School Administration 3.5%
Support Services - Business 12.9%
Maintenance and Operations 7.0%
School Safety and Security 4.3%
Student Transportation Service 3.1%
Support Services - Central 5.4%
Other Support Services0.0%
School Nutrition Program 0.0%
Enterprise Operations 0.6%
Capital Outlay
Significant Functions Amount Spent Percentage of Total Spend
Instruction $9.6M 22.1%
M&O $16.4M 37.9%
Support Services – Central $3.2M 7.5%
All Other Functions,
22.6%
Instruction, 22.1%
Support Services -
Central, 7.5% Maintenance And
Operation, 37.9%
Page 5
Fund Balance
Fund Balance
60%
50%
40%
25.4%
30% 25.1%
20% 24.8%
10%
0%
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Assigned Reserve FY26 Anticipated FY26 Actual
FY26 Fund Balance FY26 Actual FY26 Anticipated
Nonspendable $1.0M
Committed (15%) $245.3M 15.0% 15.0%
Unassigned $164.4M 10.1% 9.8%
Total $439.3M 25.1% 24.8%
Page 6
DEKALB COUNTY BOARD OF EDUCATION
Statement of Revenues, Expenditures and Changes in Fund Balances
Governmental Funds
For the Period Ended July 31, 2025
TOTAL
CAPITAL PROJECTS SCHOOL NUTRITION NONMAJOR GOVERNMENTAL
GENERAL FUND FUND DEBT SERVICE FUND FUND GOVERNMENTAL FUND FUNDS
REVENUES
State Funds $ 12,991,446 $ - $ - $ - $ - $ 12,991,446
Federal Funds - - - 26,452 14,897,192 14,923,644
Charges for Services - - - - 55,003 55,003
Investment Earnings 1,702,532 2,090,676 - - 1,206 3,794,414
Miscellaneous - - - - 260,343 260,343
Total revenues 14,693,978 2,090,676 - 26,452 15,213,743 32,024,849
EXPENDITURES
Current
Instruction 9,583,959 12,052,565 - - 1,853,692 23,490,216
Pupil Services 1,538,363 - - - 309,244 1,847,607
Improvement of Instructional Services 1,120,257 3,065,485 - - 150,231 4,335,973
Instructional Staff Training 34,790 - - - 570,965 605,755
Educational Media Services 59,478 - - - - 59,478
Federal Grant Administration - - - - 418,421 418,421
General Administration 3,084,398 - - - 214,017 3,298,416
School Administration 3,186,445 - - - 14,832 3,201,277
Support Services - Business 1,254,904 - - - 11,527 1,266,431
Maintenance And Operation 16,421,888 167,002 - - 6,897 16,595,787
School Safety And Security 985,116 - - - 52,445 1,037,561
Student Transportation Service 2,867,169 2,111,985 - - 423,112 5,402,266
Support Services - Central 3,240,652 914,839 - - 3,503 4,158,994
School Nutrition Program - - - 5,488,593 - 5,488,593
Enterprise Operations 8,091 - - - 171,716 179,807
Capital Outlays
Facilities Acquistion & Construction - 8,803,598 - - - 8,803,598
Total expenditures 43,385,510 27,115,474 - 5,488,593 4,200,602 80,190,180
Excess (deficiency) of revenues over expenditures (28,691,532) (25,024,798) - (5,462,141) 11,013,141 (48,165,331)
OTHER FINANCING SOURCES (USES)
Operating Transfers From Other Funds - - - - 3,029,046 3,029,046
Operating Transfers To Other Funds (3,000,000) - - - (29,046) (3,029,046)
Total other financing sources (uses) (3,000,000) - - - 3,000,000 -
Net change in fund balances (31,691,532) (25,024,798) - (5,462,141) 14,013,141 (48,165,331)
Fund balances - beginning 442,360,830 644,967,355 - 30,374,289 (1,159,764) 1,116,542,709
Fund balances - ending $ 410,669,298 $ 619,942,557 $ - $ 24,912,147 $ 12,853,377 $ 1,068,377,378
The notes to financial statements are an integral part of this statement.
Page 7
DEKALB COUNTY BOARD OF EDUCATION
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
All major fund types
For the Year-to-Date as of July 31, 2025
GENERAL FUND
Variance with Final
Orig Budget Final Budget Actual 2026 Budget Actual 2025
REVENUES
Property Taxes $ 1,001,496,971 $ 1,001,496,971 $ - $ (1,001,496,971) $ 937,320,821
Sales Taxes 6,000,000 6,000,000 - (6,000,000) 6,914,977
State Funds 590,784,324 590,859,679 12,991,446 (577,868,233) 559,182,213
Federal Funds - - - - -
Charges for Services 1,000,000 1,000,000 - (1,000,000) 1,119,789
Investment Earnings 17,500,000 17,500,000 1,702,532 (15,797,468) 25,443,797
Miscellaneous 2,730,000 2,730,000 - (2,730,000) 1,065,668
Total revenues 1,619,511,295 1,619,586,650 14,693,978 (1,604,892,672) 1,531,047,266
EXPENDITURES
Current
Instruction 884,871,876 883,551,316 9,583,959 873,967,357 926,127,714
Pupil Services 124,417,406 126,581,158 1,538,363 125,042,794 93,110,862
Improvement of Instructional Services 44,946,378 45,828,085 1,120,257 44,707,828 21,230,603
Instructional Staff Training 581,584 681,584 34,790 646,794 225,206
Educational Media Services 19,374,967 19,565,542 59,478 19,506,063 20,957,349
Federal Grant Administration - - - - 4,464
General Administration 45,379,093 43,875,372 3,084,398 40,790,974 56,571,855
School Administration 92,663,642 91,739,398 3,186,445 88,552,954 90,182,941
Support Services - Business 9,733,473 9,732,473 1,254,904 8,477,569 21,300,965
Maintenance And Operation 235,275,840 235,715,840 16,421,888 219,293,952 177,031,953
School Safety And Security 23,150,782 23,150,782 985,116 22,165,665 12,255,202
Student Transportation Service 91,918,519 91,918,519 2,867,169 89,051,350 78,551,810
Support Services - Central 59,456,001 59,544,848 3,240,652 56,304,196 50,233,241
Other Support Services 1,734,444 1,734,444 - 1,734,444 30,834
School Nutrition Program 336,368 336,368 - 336,368 405,846
Enterprise Operations 1,290,576 1,250,576 8,091 1,242,485 993,244
Capital Outlays - - - - -
Other Outlays - - - - -
Debt Service - - - - -
Total current 1,635,130,949 1,635,206,304 43,385,510 1,591,820,794 1,549,214,089
Total expenditures 1,635,130,949 1,635,206,304 43,385,510 1,591,820,794 1,549,214,089
Excess (deficiency) of revenues over
expenditures (15,619,654) (15,619,654) (28,691,532) (13,071,878) (18,166,823)
OTHER FINANCING SOURCES (USES) - -
Operating Transfers From Other Funds - 25,708,382
Operating Transfers To Other Funds (8,100,000) (8,100,000) (3,000,000) 5,100,000 (58,699,883)
Sale or Compensation for the Loss of Capital Assets 100,000 100,000 - (100,000) 135,664
Total other financing sources (uses) (8,000,000) (8,000,000) (3,000,000) 5,000,000 (32,855,837)
Net change in fund balances (23,619,654) (23,619,654) (31,691,532) (8,071,878) (51,022,660)
Fund balances - beginning, as previously reported 432,336,700 389,181,732 442,360,830 - 490,345,404
Fund balance - ending $ 408,717,046 $ 365,562,078 $ 410,669,298 $ (8,071,878) $ 439,322,744
Page 8
DEKALB COUNTY BOARD OF EDUCATION
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
All major fund types
For the Year-to-Date as of July 31, 2025
CAPITAL PROJECTS FUND
Variance with Final
Orig Budget Final Budget Actual 2026 Budget Actual 2025
REVENUES
Property Taxes $ - $ - $ - $ - $-
Sales Taxes 429,000,000 429,000,000 - (429,000,000) 141,809,362
State Funds - - - - 4,554,541
Federal Funds - - - - -
Charges for Services - - - - -
Investment Earnings 300,000 300,000 2,090,676 1,790,676 28,725,933
Miscellaneous 175,000 175,000 - (175,000) 340,058
Total revenues 429,475,000 429,475,000 2,090,676 (427,384,324) 175,429,894
EXPENDITURES
Current
Instruction - - 12,052,565 (12,052,565) 19,041,095
Pupil Services - - - - -
Improvement of Instructional Services - 1,015,852 3,065,485 (2,049,633) 11,201,694
Instructional Staff Training - - - - -
Educational Media Services - - - - -
Federal Grant Administration - - - - -
General Administration - - - - -
School Administration - - - - -
Support Services - Business - - - - -
Maintenance And Operation - - 167,002 (167,002) 1,801,398
School Safety And Security - - - - -
Student Transportation Service - - 2,111,985 (2,111,985) 2,075,795
Support Services - Central - - 914,839 (914,839) 4,936,360
Other Support Services - - - - -
School Nutrition Program - - - - -
Enterprise Operations - - - - -
Capital Outlays 21,014,897 38,758,537 8,803,598 29,954,940 178,289,422
Other Outlays - - - - -
Debt Service - - - - -
Total current 21,014,897 39,774,389 27,115,474 12,658,915 217,345,765
Total expenditures 21,014,897 39,774,389 27,115,474 12,658,915 217,345,765
Excess (deficiency) of revenues over
expenditures 408,460,103 389,700,611 (25,024,798) (414,725,409) (41,915,870)
OTHER FINANCING SOURCES (USES)
Operating Transfers From Other Funds - - - - 54,986,031
Operating Transfers To Other Funds - - - - -
Sale or Compensation for the Loss of Capital Assets - - - - 1,062,862
Total other financing sources (uses) - - - - 56,048,893
Net change in fund balances 408,460,103 389,700,611 (25,024,798) (414,725,409) 14,133,023
Fund balances - beginning, as previously reported 203,063,206 203,063,206 644,967,355 441,904,149 618,640,045
Fund balance - ending $ 611,523,309 $ 592,763,817 $ 619,942,557 $ 27,178,739 $ 632,773,068
The notes to financial statements are an integral
Page 9
DEKALB COUNTY BOARD OF EDUCATION
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
All major fund types
For the Year-to-Date as of July 31, 2025
SCHOOL NUTRITION FUND
Variance with Final
Orig Budget Final Budget Actual 2026 Budget Actual 2025
REVENUES
Property Taxes $ - $ - $ - $ - $ -
Sales Taxes - - - - -
State Funds - - - - 1,772,268
Federal Funds 73,474,629 73,474,629 26,452 (73,448,177) 52,612,908
Charges for Services - - - - 631,343
Investment Earnings - - - - -
Miscellaneous 10,357,738 10,357,738 - (10,357,738) 1,565,309
Total revenues 83,832,367 83,832,367 26,452 (83,805,915) 56,581,828
EXPENDITURES
Current
Instruction - - - - -
Pupil Services - - - - -
Improvement of Instructional Services - - - - -
Instructional Staff Training - - - - -
Educational Media Services - - - - -
Federal Grant Administration - - - - -
General Administration - - - - -
School Administration - - - - -
Support Services - Business - - (38,740) 38,740 -
Maintenance And Operation - - - - -
School Safety And Security - - - - -
Student Transportation Service - - - - -
Support Services - Central - - - - -
Other Support Services - - - - -
School Nutrition Program 85,832,367 85,832,367 5,527,334 80,305,034 61,725,612
Enterprise Operations - - - - -
Capital Outlays - - - - -
Other Outlays - - - - -
Debt Service - - - - -
Total current 85,832,367 85,832,367 5,488,593 80,343,774 61,725,611
Total expenditures 85,832,367 85,832,367 5,488,593 80,343,774 61,725,611
Excess (deficiency) of revenues over
expenditures (2,000,000) (2,000,000) (5,462,141) (3,462,141) (5,143,783)
OTHER FINANCING SOURCES (USES)
Operating Transfers From Other Funds 2,000,000 2,000,000 - (2,000,000) 464,659
Operating Transfers To Other Funds - - - - -
Sale or Compensation for the Loss of Capital Assets - - - - -
Total other financing sources (uses) 2,000,000 2,000,000 - (2,000,000) 464,659
Net change in fund balances 0 0 (5,462,141) (5,462,141) (4,679,124)
Fund balances - beginning, as previously reported 25,163,662 25,163,662 30,374,289 5,210,627 28,344,821
Fund balance - ending $ 25,163,662 $ 25,163,662 $ 24,912,147 $ (251,515) $ 23,665,697
The notes to financial statements are an integral
part of this statement.
Page 10
DEKALB COUNTY BOARD OF EDUCATION
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual
All major fund types
For the Year-to-Date as of July 31, 2025
NONMAJOR GOVERNMENTAL FUNDS
Variance with Final
Orig Budget Final Budget Actual 2026 Budget Actual 2025
REVENUES
Property Taxes $ - $ - $ - $ - $ -
Sales Taxes - - - - -
State Funds - 15,422,816 - (15,422,816) 17,612,162
Federal Funds - 12,714,119 14,897,192 2,183,073 208,965,796
Charges for Services - - 55,003 55,003 1,047,733
Investment Earnings - - 1,206 1,206 16,265
Miscellaneous 1,397,500 7,086,500 260,343 (6,826,157) 30,492,239
Total revenues 1,397,500 35,223,435 15,213,743 (20,009,692) 258,134,196
EXPENDITURES
Current
Instruction - 19,286,341 1,853,692 17,432,649 122,169,333
Pupil Services - 652,022 309,244 342,778 33,215,100
Improvement of Instructional Services - 328,130 150,231 177,899 2,221,016
Instructional Staff Training - 663,350 570,965 92,384 29,270,424
Educational Media Services - - - - 346,123
Federal Grant Administration - - 418,421 (418,421) 4,603,737
General Administration 115,500 486,247 214,017 272,230 8,069,228
School Administration - - 14,832 (14,832) 3,794,076
Support Services - Business 10,500 10,500 11,527 (1,027) 772,535
Maintenance And Operation 122,500 122,500 6,897 115,603 6,705,646
School Safety And Security - 2,855,820 52,445 2,803,375 -
Student Transportation Service - 8,589,193 423,112 8,166,081 6,921,163
Support Services - Central 14,700 19,700 3,503 16,197 2,387,066
Other Support Services - - - - 467,791
School Nutrition Program - - - 1,644,960
Enterprise Operations 4,674,000 4,674,000 171,716 4,502,284 5,678,161
Capital Outlays - - - - 20,155,071
Other Outlays - - - - 650
Debt Service - - - - -
Total current 4,937,200 37,687,803 4,200,602 33,487,201 248,422,079
Total expenditures 4,937,200 37,687,803 4,200,602 33,487,201 248,422,079
Excess (deficiency) of revenues over
expenditures (3,539,700) (2,464,368) 11,013,141 13,477,509 9,712,117
OTHER FINANCING SOURCES (USES)
Operating Transfers From Other Funds 4,774,000 4,774,000 3,029,046 (1,744,954) 17,862,011
Operating Transfers To Other Funds - (18,300) (29,046) (10,746) (2,777,819)
Sale or Compensation for the Loss of Capital Assets - - - - -
Total other financing sources (uses) 4,774,000 4,755,700 3,000,000 (1,755,700) 15,084,191
Net change in fund balances 1,234,300 2,291,332 14,013,141 11,721,809 24,796,308
Fund balances - beginning, as previously reported 86,436,845 86,436,845 (1,159,764) (6,532,184) 40,900,666
Fund balance - ending $ 87,671,145 $ 88,728,177 $ 12,853,377 $ 5,189,625 $ 65,696,974
The notes to financial statements are an integral
part of this statement.
Page 11