Summary of DeKalb County Board of Education FY 2025
Financial Audit Division
Greg S. Griffin, State Auditor | 404.656.2180 | audits.ga.gov
DeKalb County Board of Education Students Teachers Schools
91638 6879 129
Key Financial Facts
The DeKalb County Board of Education revenues have exceeded or equaled expenditures in each of the last three
years. The ratios shown indicate adequate assets and reserves. Fund balances are stable since 2025.
$1.5
2023
$1.6
Asset Sufficiency 3.1 Normal
Revenue and $1.7
2024 Ratio 3.1
Expenditures $1.8 3.2
(in billions)
$1.9
2025
$1.9 Normal
Operating Reserve 21.1
Expenditures Total Revenue 20.0 29.4
Ratio
Local Revenue
as a % of Total 2023 2024 2025 $0.5 $0.5
$0.4
Revenue 56.3% 50.0% 52.6% Total Fund Balance
(in billions)
2023 2024 2025
$186 $207
Per Pupil $164
$0.5
Expenditure $0.3 $0.4
Unassigned Fund
Balance (in billions)
2023 2024 2025
2023 2024 2025
Key Finding Areas
Financial "No findings were reported"
Federal Policies and procedures of the School District were insufficient to provide adequate internal controls
over the employee compensation process as it relates to the Child Nutrition Cluster.
Opinion Unmodified for all opinion units.