Capital Program and Facilities Update

CAPITAL IMPROVEMENT & FACILITIES
          M AY 1 1 , 2 0 2 6
         B O A R D U P D AT E
E-SPLOST VII RESOLUTION ​
                  E-SPLOST VII RESOLUTION
E-SPLOST VII Resolution/Referendum Timeline
• June 2026
 – Resolution approval by DeKalb County Board of
   Education
• November 3, 2026
 – Referendum voted on by DeKalb County residents
• Jan/Feb 2027
 – Issuance of E-SPLOST backed bonds (if desired)
• July 1, 2027
 – E-SPLOST VII collections begin
• August 31, 2027
 – First revenue collection for E-SPLOST VII received by
   District




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                             E-SPLOST VII RESOLUTION
Resolution Content
• Calls for voter referendum to renew E-SPLOST 1-cent sales tax in DeKalb County
  for the period of June 1, 2027 to June 30,2032
• Establishes the division of sales tax revenues between DeKalb County School
  District, Atlanta Independent School System, and City Schools of Decatur based
  on ratio of FTE Enrollment October 2026
• Establishes a cap on sales tax collection for DCSD of $950,000,000
• Approves the issuance of E-SPLOST backed bond up to $500,000,000
• Approves use of E-SPLOST revenues at all DCSD facilities and properties for the
  following purposes:
o   New Construction - "Adding to, modifying, replacing, reconfiguring schools
    and/or facilities or creating new schools and/or facilities to accommodate
    current and future student enrollment, address major facility conditions..."
    etc.
o   Renovation - "Adding to, renovating, modifying, reconfiguring, equipping,
    upgrading, supplementing, acquiring, replacing, and installing capital
    improvements for various existing and new schools, buildings and facilities..."
o   Technology Improvements - "Making technology improvements, by
    acquiring, replacing, purchasing, installing, upgrading or supplementing
    technology..."
o   Vehicle & Capital Equipment Purchase - "Replacing, purchasing, upgrading,
    refurbishing or supplementing school buses and support vehicles and other
    capital equipment as needed..."



    5/8/2026                                                                          4
CAPITAL IMPROVEMENT PROJECTS
C A P I TA L I M P R O V E M E N T S
            CAPITAL IMPROVEMENT PROJECTS
The project team has finalized and submitted the recommended list of major and systems-related Summer 2026 projects. Security vestibule planning and
construction activities remain on track. Current planning efforts include reviewing scope with principals to ensure proper coordination, scope alignment, and
efficient construction sequencing. In total, the team is preparing to deliver more than 130 unique projects as part of the upcoming Summer 2026 program.




The Planning Team continues to work closely with DCSD staff to incorporate SAP-related initiatives and broader strategic planning recommendations in
coordination with District leadership. The current round of public information sessions with SAP representatives and community stakeholders has been
completed.




Major capital projects — New Sequoyah Middle School & High School, Cross Keys High School, Dresden Elementary School, and Ashford Park Elementary School
— remain on schedule and within approved budgets, with continued monitoring of cost, schedule, and quality control measures.




The Operations and Procurement teams are advancing several significant procurements scheduled for advertisement in May and June, including Elevator
Revitalization & Upgrades, Fernbank Science Center Planetarium HVAC/Screen/Roof Improvements, Sagamore Hills Roof Replacement, Druid Hills High School
CMAR and Roof Replacement, District-wide Fire Alarm Upgrades, and Miller Grove High School Exterior Façade Renovation.




The project team continues to work collaboratively across Planning, Operations, Procurement, and District leadership to ensure strong fiscal stewardship,
disciplined schedule management, stakeholder alignment, and successful overall program execution.




5/8/2026                                                                                                                                                        6
    CAPITAL PROGRAMS REPORT
F I N A N C I A L S TAT E M E N T S
           REPORTING TERMINOLOGY

  Glossary of Meanings:

     ▪Revenue = Total money collected over a designated time
     ▪Commitment = Total Encumbrance(s) plus Total Expense(s)
      ▪Encumbrance = Unpaid amount remaining on contract(s)
      ▪Expenses = Actual funds paid against contract(s)




5/8/2026                                                        8
           CAPITAL PROGRAM FINANCIAL STATEMENT
                      MARCH 31, 2026




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           CAPITAL PROGRAM FINANCIAL STATEMENT
                      MARCH 31, 2026




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           CAPITAL PROGRAM FINANCIAL STATEMENT
                      MARCH 31, 2026




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           CAPITAL PROGRAM FINANCIAL STATEMENT
                      MARCH 31, 2026




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           CAPITAL PROGRAM FINANCIAL STATEMENT
                      MARCH 31, 2026




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           CAPITAL PROGRAM FINANCIAL STATEMENT
                        E-SPLOST V
                      MARCH 31, 2026




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           CAPITAL PROGRAM FINANCIAL STATEMENT
                        E-SPLOST VI
                      MARCH 31, 2026




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           CAPITAL PROGRAM FINANCIAL STATEMENT
                LOCAL CAPITAL PROJECTS FUND
                      MARCH 31, 2026




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   SUMMER 2026 PREPARATION
FA C I L I T I E S M A I N T E N A N C E &
C A P I TA L I M P R O V E M E N T
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    THANK YOU
QUESTIONS & COMMENTS