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Excerpt of ESPLOST V Program Contingency Reconciliation
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E-SPLOST VI Revenue Commitments & Expenditures
Revenue Commitments Actuals $815,000,000.00
Revenue Forecast Commitments Forecast
$800,000,000.00
$676,510,748.49
$700,000,000.00
$805,000,000.00
$600,000,000.00
$645,580,366.97
$500,000,000.00
$400,000,000.00
$300,000,000.00
$312,414,791.86
$200,000,000.00
$100,000,000.00
$-
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ESPLOST VI — Deferment Action Plan Options Data Refreshed: June 30, 2026
Recommended Deferment Action Plan · Option #1 and Option #2
Commitments
ESPLOST VI — Revenue · Commitment Option #1 Option #2
Remaining Funds in Budget Remaining Funds in Budget
$1000M
All Planned Projects $862,678,578.17 All Planned Projects $862,678,578.17
$815M $805M
Recommended Deferred Projects Recommended Deferred Projects
(CAP)
$800M
$128M • Allgood ES -$34,077,000.00 • Allgood ES -$34,077,000.00
$196M
• Kittredge Magnet -$21,411,790.00 • Kittredge Magnet
-$21,411,790.70
$600M • Bus Purchase -$25,000,000.00 $6,170,000.00
• Bus Purchase -$25,000,000.00 $6,170,000.00
• Fire Alarm Enhancements -$14,454,000.00
• Fire Alarm Enhancements -$10,000,000.00 $4,454,000.00
- To existing functional systems not requiring full - To existing functional systems not requiring full
upgrades upgrades
$400M • Elevator Cab Upgrades -$4,000,000.00 $3,408,500.00
$619M
$677M
(Incl.$12M Recommended Added Project
Rev. Recommended Added Project
Reduction) • Stoneview ES +$35,000,000.00
• Stoneview ES +$35,000,000.00
$200M
$0M ESPLOST VI Grand Total $802,735,796.47 ESPLOST VI Grand Total $803,189,796.47
Projected Revenue Projected Commitment
Note: The recommended Deferment Action Plan includes Firm Commitments of Note: The recommended Deferment Action Plan includes Firm Commitments of
Net Rev / Approved Projected $676,510,748.49 and Remaining ESPLOST VI Planned Projects totaling $186,167,838.68. $676,510,748.49 and Remaining ESPLOST VI Planned Projects totaling $186,167,838.68.
The recommended deferments are structured to ensure that total ESPLOST VI expenditures The recommended deferments are structured to ensure that total ESPLOST VI
and commitments remain at or below the recommended $805 million ESPLOST VI program expenditures and commitments remain at or below the recommended $805 million
funding commitment cap. ESPLOST VI program funding commitment cap.
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ESPLOST VI — Capital Program Financial Overview Data Refreshed: June 30, 2026
Education Special Purpose Local Option Sales Tax · Collection Cycle VI · Revenue & Commitments
Total Projected Revenue Total Approved Commitments Total Projected Commitments Revenue vs. Commitment Variance
Uncommitted revenue
$815M $677M $128M $10M
At the end of July 2027 less payout to APS Formally committed via approved contracts Remaining expected commitments per
and CSD and POs Action Plan Projected revenue less total approved and
projected commitments
ESPLOST Distribution Adjustment Deferred Projects
A one-penny-per-dollar sales tax voters approve to fund The projected payout of ESPLOST VI overpayments Scheduled ESPLOST VI projects identified but
school construction and capital projects. By law it pays received by DeKalb County Schools, to be redistributed recommended for deferment under the ESPLOST VI
only for capital items — buildings, buses, technology — to the City Schools of Decatur and Atlanta Public Recommended Action Plan.
never day-to-day operating costs. Schools respectively.
Total Projected Revenue Total Approved Commitments Revenue vs. Commitment Variance
Sales tax collected to date, plus interest earned to date, Dollars formally committed to projects through approved (Uncommitted Revenue)
plus future sales tax and projected interest to be earned contracts and purchase orders; see the Quarterly Status Total projected revenue minus the total approved
by July 2027, including the distributions made to City Report. commitments minus the total projected commitments —
Schools of Decatur and Atlanta Public Schools. the funds available beyond what is committed and
planned.
Total Projected Commitments
Remaining expected commitments taking into account
the recommended ESPLOST VI Action Plan.
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