Agenda Item
1. Budget Discussion ~ Updated 11.14.2025
Summary: Presented by: Mr. Byron Schueneman, Chief Financial Officer, Division of Finance
FY2027 Budget Discussion
November 14th, 2025
1
Setting the Stage
2
Historical Digest Changes
Net Digest Values (Billions)
FY2026 44.13
FY2025 42.43
FY2024 39.26
FY2023 34.45
FY2022 29.84
FY2021 27.50
FY2020 26.04
FY2019 23.84
0.00 5.00 10.00 15.00 20.00 25.00 30.00 35.00 40.00 45.00 50.00
FY2019 FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026
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Historical Millage Rates
The “Estimated Rollback Rate” for FY26 was tentatively set at 22.78 mills on May 12, 2025.
Millage *Value of 1 *School % Change
Fiscal Year Tax Year
Rate Mill Tax TY 2019
FY2026 2025 22.78 44.2 1,005.9 69.1%
FY2025 2024 22.88 42.4 970.8 63.2%
FY2024 2023 22.98 37.6 901.7 51.6%
FY2023 2022 23.08 34.4 793.1 33.3%
FY2022 2021 23.08 29.8 687.8 15.6%
FY2021 2020 23.08 27.3 630.3 5.6%
FY2020 2019 23.08 25.8 594.9 0%
FY2019 2018 23.18 23.8 552.7
5
FY2025 DCSD GF
Balance: -$42.3M
170.7M
180.0M +8.3M
183.5M +3.5M
Historical State Health Benefit Rates
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• Construction
• Supplies
• Energy
• Contracted Services
Inflation
Personnel
Cost
• SHBP
• TRS
• Salaries
General Fund
Budget
• QBE - not keeping
pace
• Local Property Taxes
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• Along with 65% of school systems throughout
Georgia, DCSD held 3 public hearings and
adopted a formal resolution to opt out prior to the
deadline of March 1st 2025.
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Tax Increase Inflation
2.8% 2.9%
2025 Tax Year
*DeKalb taxpayers better off on
average with the 1/10 mill
reduction than had DCSD
remained in HB581.
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2025 HB 92 (2024 HB581 2.0)
New opt-out rules
The updated law in HB 92 introduced a process for governments that opted out of HB 581
to maintain their exclusion from the floating homestead exemption.
• Annual renewal (2026–2029): For tax years 2026 through 2029, a local government that
wants to continue opting out must renew its opt-out status.
• Process: To renew the opt-out, the local government must hold three public hearings
and pass a new resolution by March 1st 2027. Recommend to do January/February 2026
while the momentum is on our side AND so that this process does not conflict with
SPLOST 7 referendum in November.
• Automatic opt-in: If an opting-out government fails to follow this annual renewal
process, the statewide floating homestead exemption will automatically take effect in
that jurisdiction.
• Notice on tax bills: All jurisdictions that have opted out of the floating exemption are
required to include a clear notice on each homestead property's ad valorem tax bill.
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FY2027 Budget
15
FY27 Budget
Timeline
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FY2027 Budget Guiding Factors
• Limit Increases for General Fund to 3%
• End Goal – Develop a budget with the end goal in mind, utilizing an allocation
process.
• Realizes areas for allocation reductions
• Includes RFPs/Contract renewals for FY2027
• Allocates 3% to S&B initiatives.
• Considers defined contribution plan (403b) matching
• Considers COLA or targeted increases
• Includes investment in facilities
• Set aside for Superintendent Initiatives
• Recognizes allocation shifts in response to stakeholder feedback.
• Reduces millage & complies with spirit of HB92 & 581
• Prioritizes maintaining a healthy fund balance.
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FY27 Budget – Munis Access Levels
1. Allocated – Initial allocations determined by Finance (operational only) – by 11/15
2. Requested – Changes and modifications and new requests by Locations (department level) by
12/31
3. Chiefs – Review and finalize by chief at the division level. (add in positions) by 2/15
4. Finance – Superintendent and Finance to develop initial budget for presentation to the board.
Prior to board retreat.
5. Adopted – Board approved by 6/30
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3% S&B Set Aside
• Still early on. This will shape up as we get
Salaries & Benefits more definitive information on SHBP, QBE and
FY2026 Budget $1,277,300,000 our tax digest.
FY2027 Budget Goal $1,319,400,000 • Goal is still to limit tax increases at or below
inflation and reduce the millage rate.
Difference +$42,100,000
• Will develop various packages / scenarios for
FY2027 TRS Increase -$3,500,000 consideration on how to allocate the $23.6M.
FY2027 SHBP Increase -$15,000,000 • Step Increase
Remaining $23,600,000 • Provide 1.5% COLA
• Enhance 403b contributions
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A Better Path to Priority-Based Budgeting:
How Do We Get There and What’s the Payoff?
Georgia ASBO 2025
Predict Program Alignment
(Scoring Evaluation)
FTE & CPI
October 2025
23
October 2025 FTE Summary
24
October 2025 CPI Certified Fund Code Summary
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October 2025 CPI – T&E + HI
Total FY27 T&E +HI = $319,342,283
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October 2025 CPI – T&E + HI
FY26 Initial FY27 Anticipated
T&E $170,674,190 $168,874,043
HI $141,465,480 $150,468,240
$312,229,670 $319,342,283
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Class Wallet
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Class Wallet
• Rubric – Must be the teacher of record for at least 1 class within the student
information system.
• Original FY26 Budget - $1.3M
• 5,373 Accounts created and funded = $1,074,600
• Amount expended as of 11/13 = $334,312.72, or 31%
• Set up automatic reminder notifications from ClassWallet to be sent on 15th of
every month.
• Set up a districtwide news blast to be released at the same time.
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Purchase Order Report
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Purchase Order Report
Purchase Order
Contract Approval
Will be established for all
dollar amounts and Contract Management (Munis)
reference the contract when ICA
applicable. • Board if ICA > $50K
• Supt if ICA is < $50K ICA or Contract in excess of
Contract $25K will be set up in Munis
by Legal
• Board if > $100K
• Supt if < $100K
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Purchase Order Report
• Contains all purchase orders approved during the fiscal year (column A).
• “What has been approved to be spent?”
• Provides the contract # (column F) if applicable.
• Only contracts and ICA’s exceeding $25,000 are set up
• Reports the total amount of the PO for that object code (column G)
• “How much is authorized”
• Total amount expended on PO (column H)
• “How much has been spent against this PO/contract so far?”
• Object code (column I)
• “What is being purchased?” Anything that starts with a 53**** will be service
related. 32
Questions?
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