Agenda Item
4. Budget Development Process ~ Updated 1.21.2026
Summary: Presented by: Mr. Byron Schueneman, Chief Financial Officer, Division of Finance
Oct-25 Mar-25 Oct-24
FTE Category 2026-1 2025-3 2025-1 % Change FY27 FTE Base RAMP FY27 School Operation $
Kindergarten 5,925 5,964 6,028 -1.7% 5880.49 $ 93.46 $ 549,590.82
Kindergarten EIP 275 249 274 0.4% 268.42 $ 93.46 $ 25,086.40
Grades 1 to 3 16,369 17,070 17,342 -5.6% 16342.37 $ 101.21 $ 1,654,011.21
Primary Grades 1-3 EIP 953 975 1,054 -9.6% 948.39 $ 101.21 $ 95,987.05
Grades 4 to 5 10,277 10,537 10,691 -3.9% 10231.03 $ 85.73 $ 877,106.60
Grades 4-5 EIP 644 603 674 -4.5% 631.82 $ 85.73 $ 54,165.64
Middle School 6 to 8 15,463 16,075 16,223 -4.7% 15429.69 $ 83.45 $ 1,287,607.79
Grades 9 to 12 18,171 18,317 18,659 -2.6% 18038.79 $ 126.63 $ 2,284,251.75
Special Education Level 1 2,739 2,760 2,211 23.9% 2718.91 $ 261.99 $ 712,326.59
Special Education Level 2 1,154 1,043 1,079 7.0% 1126.07 $ 144.38 $ 162,582.59
Special Education Level 3 3,033 2,943 3,173 -4.4% 2992.36 $ 217.23 $ 650,030.59
Special Education Level 4 246 256 260 -5.4% 245.51 $ 435.45 $ 106,908.60
Special Education Level 5 139 167 162 -14.2% 142.35 $ 435.45 $ 61,987.97
GNETS Program 44 45 43 2.3% 43.78 $ 83.45 $ 3,653.84
Gifted 6,253 5,914 5,236 19.4% 6144.30 $ 113.93 $ 700,020.06
Remedial Education 613 761 805 -23.9% 631.77 $ 70.47 $ 44,520.96
Vocational High School Lab 3,786 3,877 3,958 -4.3% 3768.29 $ 341.23 $ 1,285,853.58
Dual Enrollment - General Education 722 596 594 21.5% 695.35 $ -
Dual Enrollment - Vocational 38 50 37 2.7% 39.62 $ -
Study Hall 0 0 0 0.00 $ -
Other (Non-State Funded) 176 135 71 147.9% 167.83 $ -
ESOL 3,900 3,859 4,098 -4.8% 3859.88 $ 70.47 $ 272,005.61
System Total for DeKalb County 90,920 92,196 92,672 -1.9% 90347.04 $ 10,827,697.66
Change from October 2024 -1,752 Ancipated FY27 -573