DEKALB COUNTY BOARD OF EDUCATION
FY27 Initial Budget
Governmental Funds
NONMAJOR TOTAL GOVERNMENTAL
GENERAL FUND CAPITAL PROJECTS FUND DEBT SERVICE FUND SCHOOL NUTRITION FUND GOVERNMENTAL FUND FUNDS
REVENUES
Property Taxes 1,027,750,637.76 - - - - 1,027,750,637.76
Sales Taxes 7,500,000.00 156,000,000.00 - - - 163,500,000.00
State Funds 596,452,349.00 - - - 22,594,103.00 619,046,452.00
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 1,656,002,986.76 174,600,000.00 - 90,693,581.16 122,947,155.70 2,044,243,723.62
EXPENDITURES
Current
Instruction 933,513,238.31 40,462,750.81 - - 58,608,175.79 1,032,584,164.91
Pupil Services 136,279,420.91 - - - 20,183,389.32 156,462,810.23
Improvement of Instructional Services 43,731,363.93 939,625.82 - - 469,412.00 45,140,401.75
Instructional Staff Training 716,151.27 - - - 33,014,864.72 33,731,015.99
Educational Media Services 22,515,753.32 - - - 25,012.54 22,540,765.86
Federal Grant Administration - - - - 5,365,639.77 5,365,639.77
General Administration 48,900,626.80 - - - 1,194,919.00 50,095,545.80
School Administration 86,282,494.59 - - - 186,079.00 86,468,573.59
Support Services - Business 22,290,347.35 - - 154,630.33 10,500.00 22,455,477.68
Maintenance And Operation 223,498,187.66 - - - 816,481.45 224,314,669.11
School Safety And Security 33,378,205.39 - - - 6,132,450.00 39,510,655.39
Student Transportation Service 92,741,050.29 2,141,357.46 - - 691,232.11 95,573,639.86
Support Services - Central 50,185,277.68 3,442,002.48 - - 19,700.00 53,646,980.16
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 380,000.00 309,981,944.43 - - - 310,361,944.43
Total expenditures 1,694,717,143.66 356,967,681.00 - 90,793,581.16 133,347,855.70 2,275,826,261.52
Excess (deficiency) of revenues over expenditures (38,714,156.90) (182,367,681.00) - (100,000.00) (10,400,700.00) (231,582,537.90)
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 (49,044,156.90) (182,367,681.00) - (0.00) (70,700.00) (231,482,537.90)
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 350,955,843.10 239,838,028.88 - 21,000,000.00 (0.00) 611,793,871.98