DEKALB COUNTY BOARD OF EDUCATION
FY27 Tentative Budget - As of 5.7.2026
Governmental Funds
NONMAJOR TOTAL GOVERNMENTAL
GENERAL FUND CAPITAL PROJECTS FUND DEBT SERVICE FUND SCHOOL NUTRITION FUND GOVERNMENTAL FUND FUNDS
REVENUES
Property Taxes 1,035,658,864.87 - - - - 1,035,658,864.87
Sales Taxes 7,500,000.00 156,000,000.00 - - - 163,500,000.00
State Funds 599,830,088.74 - - - 22,594,103.00 622,424,191.74
Federal Funds - - - 89,080,830.16 98,955,552.70 188,036,382.86
Charges for Services 1,000,000.00 - - - - 1,000,000.00
Investment Earnings 20,000,000.00 18,275,000.00 - - - 38,275,000.00
Miscellaneous 3,300,000.00 325,000.00 - 1,612,751.00 1,397,500.00 6,635,251.00
Total revenues 1,667,288,953.61 174,600,000.00 - 90,693,581.16 122,947,155.70 2,055,529,690.47
EXPENDITURES
Current
Instruction 1,176,296,080.31 40,462,750.81 - - 58,608,175.79 1,275,367,006.91
Pupil Services 43,536,352.02 - - - 20,183,389.32 63,719,741.34
Improvement of Instructional Services 29,281,400.88 939,625.82 - - 469,412.00 30,690,438.70
Instructional Staff Training 914,506.97 - - - 33,014,864.72 33,929,371.69
Educational Media Services 2,123,340.03 - - - 25,012.54 2,148,352.57
Federal Grant Administration - - - 5,365,639.77 5,365,639.77
General Administration 49,069,914.92 - - - 1,194,919.00 50,264,833.92
School Administration 1,429,054.54 - - - 186,079.00 1,615,133.54
Support Services - Business 22,380,035.36 - - 154,630.33 10,500.00 22,545,165.69
Maintenance And Operation 183,927,416.00 - - - 816,481.45 184,743,897.45
School Safety And Security 26,992,131.84 - - - 6,132,450.00 33,124,581.84
Student Transportation Service 97,475,054.45 2,141,357.46 - - 691,232.11 100,307,644.02
Support Services - Central 50,479,026.86 3,442,002.48 - - 19,700.00 53,940,729.34
Other Support Services 250,026.16 - - - - 250,026.16
School Nutrition Program - - 90,638,950.83 - 90,638,950.83
Enterprise Operations 55,000.00 - - - 6,630,000.00 6,685,000.00
Capital Outlays - - -
Facilities Acquistion & Construction 460,422.96 309,981,944.43 - - - 310,442,367.39
Total expenditures 1,684,669,763.30 356,967,681.00 - 90,793,581.16 133,347,855.70 2,265,778,881.16
Excess (deficiency) of revenues over expenditures (17,380,809.69) (182,367,681.00) - (100,000.00) (10,400,700.00) (210,249,190.69)
OTHER FINANCING SOURCES (USES)
Operating Transfers From Other Funds - - - 100,000.00 10,330,000.00 10,430,000.00
Operating Transfers To Other Funds (10,430,000.00) - - - - (10,430,000.00)
Sale or Compensation for the Loss of Capital Assets 100,000.00 - - - - 100,000.00
Total other financing sources (uses) (10,330,000.00) - - 100,000.00 10,330,000.00 100,000.00
Net change in fund balances (27,710,809.69) (182,367,681.00) - (0.00) (70,700.00) (210,149,190.69)
Fund balances - beginning 400,000,000.00 422,205,709.88 - 21,000,000.00 70,700.00 843,276,409.88
Fund balances - ending 372,289,190.31 239,838,028.88 - 21,000,000.00 (0.00) 633,127,219.19
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CAPITAL PROJECTS FUND CAPITAL PROJECTS FUND CAPITAL PROJECTS FUND SCHOOL NUTRITION FUND
GENERAL FUND 100 300 305 306 CAPITAL PROJECTS FUND DEBT SERVICE FUND 622
REVENUES
Property Taxes 1,035,658,864.87 - - - - - -
Sales Taxes 7,500,000.00 156,000,000.00 156,000,000.00 -
State Funds 599,830,088.74 - -
Federal Funds - - - 89,080,830.16
Charges for Services 1,000,000.00 - -
Investment Earnings 20,000,000.00 275,000.00 4,000,000.00 14,000,000.00 18,275,000.00 -
Miscellaneous 3,300,000.00 325,000.00 325,000.00 - 1,000,000.00
Total revenues 1,667,288,953.61 600,000.00 4,000,000.00 170,000,000.00 174,600,000.00 - 90,080,830.16
EXPENDITURES
Current
Instruction 1,176,296,080.31 462,750.81 40,000,000.00 40,462,750.81 -
Pupil Services 43,536,352.02 - -
Improvement of Instructional Services 29,281,400.88 939,625.82 939,625.82 -
Instructional Staff Training 914,506.97 - -
Educational Media Services 2,123,340.03 - -
Federal Grant Administration - -
General Administration 49,069,914.92 - -
School Administration 1,429,054.54 - -
Support Services - Business 22,380,035.36 - - 154,630.33
Maintenance And Operation 183,927,416.00 - -
School Safety And Security 26,992,131.84 - -
Student Transportation Service 97,475,054.45 20,506.46 2,120,851.00 2,141,357.46 -
Support Services - Central 50,479,026.86 3,442,002.48 3,442,002.48 -
Other Support Services 250,026.16 - -
School Nutrition Program - - 90,026,199.83
Enterprise Operations 55,000.00 - -
Capital Outlays -
Facilities Acquistion & Construction 460,422.96 16,947,174.50 74,537,249.23 218,497,520.70 309,981,944.43 -
Total expenditures 1,684,669,763.30 16,967,680.96 75,000,000.04 265,000,000.00 356,967,681.00 - 90,180,830.16
Excess (deficiency) of revenues over expenditures (17,380,809.69) (16,367,680.96) (71,000,000.04) (95,000,000.00) (182,367,681.00) - (100,000.00)
OTHER FINANCING SOURCES (USES)
Operating Transfers From Other Funds - - - - - - 100,000.00
Operating Transfers To Other Funds (10,430,000.00) - - - - - -
Sale or Compensation for the Loss of Capital Assets 100,000.00 - - - - - -
Total other financing sources (uses) (10,330,000.00) - - - - - 100,000.00
Net change in fund balances (27,710,809.69) (16,367,680.96) (71,000,000.04) (95,000,000.00) (182,367,681.00) - (0.00)
Fund balances - beginning 400,000,000.00 22,205,709.88 125,000,000.00 275,000,000.00 422,205,709.88 - 21,000,000.00
Fund balances - ending 372,289,190.31 5,838,028.92 53,999,999.96 180,000,000.00 239,838,028.88 - 21,000,000.00
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DEKALB COUNTY BOARD OF EDUCATION
FY27 Tentative Budget - As of 5.7.2026
Governmental Funds
NONMAJOR NONMAJOR NONMAJOR NONMAJOR NONMAJOR NONMAJOR
SCHOOL NUTRITION FUND GOVERNMENTAL FUND GOVERNMENTAL FUND GOVERNMENTAL FUND GOVERNMENTAL FUND GOVERNMENTAL FUND GOVERNMENTAL FUND
610 SCHOOL NUTRITION FUND 120 402 404 406 414 432
- - - - - - - -
-
- 12,644,545.00
89,080,830.16 50,070,238.62 32,558,480.00 1,223,505.20 4,776,013.00 87,141.00
-
-
612,751.00 1,612,751.00 -
612,751.00 90,693,581.16 12,644,545.00 50,070,238.62 32,558,480.00 1,223,505.20 4,776,013.00 87,141.00
- 4,830,147.00 12,891,149.85 21,579,334.00 986,075.06 291.00
- 452,735.00 4,277,963.32 10,053,695.00 25,500.00
- 97,773.00 49,559.00 12,250.00
- 5,000.00 27,803,249.25 575,000.00 224,602.47 4,298,413.00
- 25,012.54
- 4,725,090.10 130,100.00 11,999.67 372,045.00 38,100.00
- 170,792.00 828.00 105,555.00
-
154,630.33
- 775,000.00 18,981.45
- 6,131,450.00 1,000.00
- 352,440.00 327,792.11 11,000.00
-
-
612,751.00 90,638,950.83
-
-
- - - - - - -
612,751.00 90,793,581.16 12,644,545.00 50,070,238.62 32,558,480.00 1,223,505.20 4,776,013.00 87,141.00
- (100,000.00) - - - - - -
- 100,000.00 - - - - - -
- - - - - - - -
- - - - - - - -
- 100,000.00 - - - - - -
- (0.00) - (0.00) - - - -
- 21,000,000.00 - - - - - -
- 21,000,000.00 - (0.00) - - - -
3
NONMAJOR NONMAJOR NONMAJOR NONMAJOR NONMAJOR NONMAJOR
GOVERNMENTAL FUND GOVERNMENTAL FUND GOVERNMENTAL FUND GOVERNMENTAL FUND GOVERNMENTAL FUND GOVERNMENTAL FUND NONMAJOR TOTAL GOVERNMENTAL
462 482 532 560 581 607 GOVERNMENTAL FUND FUNDS
- - - - - - - 1,035,658,864.87
- 163,500,000.00
1,652,562.00 8,296,996.00 22,594,103.00 622,424,191.74
6,214,671.00 3,395,503.88 630,000.00 98,955,552.70 188,036,382.86
- 1,000,000.00
- 38,275,000.00
97,500.00 1,300,000.00 1,397,500.00 6,635,251.00
6,214,671.00 3,395,503.88 2,282,562.00 8,296,996.00 97,500.00 1,300,000.00 122,947,155.70 2,055,529,690.47
884,689.00 4,395,503.88 1,481,810.00 11,559,176.00 58,608,175.79 1,275,367,006.91
4,967,718.00 - 405,778.00 20,183,389.32 63,719,741.34
11,000.00 298,830.00 469,412.00 30,690,438.70
42,157.00 - 66,443.00 33,014,864.72 33,929,371.69
25,012.54 2,148,352.57
88,305.00 - 5,365,639.77 5,365,639.77
231,802.00 - 197,895.00 372,547.00 115,500.00 1,194,919.00 50,264,833.92
186,079.00 186,079.00 1,615,133.54
10,500.00 10,500.00 22,545,165.69
22,500.00 816,481.45 184,743,897.45
6,132,450.00 33,124,581.84
691,232.11 100,307,644.02
19,700.00 19,700.00 53,940,729.34
- 250,026.16
- 90,638,950.83
6,630,000.00 6,630,000.00 6,685,000.00
-
- - - - - - - 310,442,367.39
6,214,671.00 4,395,503.88 2,282,562.00 12,296,996.00 168,200.00 6,630,000.00 133,347,855.70 2,265,778,881.16
- (1,000,000.00) - (4,000,000.00) (70,700.00) (5,330,000.00) (10,400,700.00) (210,249,190.69)
- 1,000,000.00 - 4,000,000.00 - 5,330,000.00 10,330,000.00 10,430,000.00
- - - - - - - (10,430,000.00)
- - - - - - - 100,000.00
- 1,000,000.00 - 4,000,000.00 - 5,330,000.00 10,330,000.00 100,000.00
- 0.00 - - (70,700.00) - (70,700.00) (210,149,190.69)
- - - - 70,700.00 - 70,700.00 843,276,409.88
- 0.00 - - - - (0.00) 633,127,219.19
4