Agenda Item
iii. E-SPLOST V ~ Project 60235 Budget Adjustments ~ Program Contingency
Summary: Presented by: Mr. Erick Hofstetter, Chief Operating Officer, Division of Operations
Request: It is requested that the DeKalb County Board of Education approve the recommended budget adjustments to projects in the DeKalb County School District E-SPLOST V program listed in the attached document named E-SPLOST V Budget Adjustments 2026.pdf.
Why: The recommended budget adjustments are projects with non-committed funds. These budget adjustments will take all non-committed funds and move the available budget from these projects to Program Contingency.
Details: As the E-SPLOST V program draws to a close, the Division of Operations is shifting to a strategy of taking all non-committed funds and moving the available budget from these projects to program contingency.
Financial impact: The recommended budget adjustments will move a total of $20,265,338.95 from 20 E-SPLOST V projects into Project 60235: Program Contingency. See the attached document “E-SPLOST V Budget Adjustments _Feb 2026.pdf” for financial impact on individual E-SPLOST V projects.
There is no net financial impact on the E-SPLOST V program.
Contact: Mr. Erick Hofstetter, Chief Operating Officer, Division of Operations, 678-676-1470
Mr. Hans Williams, Director of Planning & E-SPLOST Programming, Division of Operations, 678-676-1588
Effective: Upon Board Approval
Status: Pending Approval by the Office of Legal Affairs
CHRONOLOGY OF THE AGENDA ITEM
E-SPLOST V Project Budget Adjustments
Scope:
E-SPLOST V Project Budget Adjustment – Program 60235: Program
Contingency
Background:
In March of 2017 the Board approved the “Proposed E-SPLOST V Project Listing with
Anticipated Start/Finish Dates (March 17, 2020)”. This March 2017 project list
included a budget, scope, and anticipated schedule for each E-SPLOST V project.
On February 10, 2020, the Board approved the “E-SPLOST V Budget Adjustments
and Scope Revisions (February 10, 2020)”. This February 2020 project list included
major adjustments to the budget and scope of existing projects, as well as created
new E-SPLOST V projects.
On June 8, 2020, the Board approved the creation of 10 new Capital Renewal Projects
using funds set aside as part of the February 10, 2020, budget adjustments and
scope revisions. On April 18, 2022, the Board approved increasing the overall E-
SPLOST V Program budget from $561,000,000 to $630,00,000.
On February 1, 2023, the Board approved the E-SPLOST VI Scope of Projects.
On May 12, 2025, The Board approved the E-SPLOST V Budget Adjustments for
closed and completed projects making budget available to support active E-SPLOST
V projects.
If approved, the recommended budget adjustments to projects in the District’s E-
SPLOST V program will increase the efficiency and effectiveness of District’s Capital
Improvement Program by allowing the District to more easily manage the remaining
funds as the program draws to a close.