Category Archives: Budget

DeKalb Schools Estimated Budget

Posted on May 12, 2017 by | 14 comments

In April, the DeKalb Schools administration presented a 2-page estimated FY2018 budget for the upcoming 2017 – 2018 school year. On Monday, the administration will present a complete tentative budget and revenue projects.

DeKalb Millage Rates

Fiscal Year Millage Rate
2017 23.38
2016 23.73
2015 23.98
2014 23.98
2013 23.98
2012 23.98
2011 22.98
2010 22.98
2009 22.98
2008 22.98
2007 22.98
2006 22.98
2005 22.98
2004 22.98
2003 22.98
2002 22.98
2001 21.98
2000 22.23
1999 22.48

Tax revenues for the school district’s general operating fund have grown almost 30% ($213 million) over the last 4 years and are expected to reach $1 billion this coming school year.  All funds including SPLOST will bring FY2018 anticipated revenues to over $1.6 billion.
Beginning Fund Balance – This past year, the school district spent everything it took in.  The Beginning Fund Balance (Jul 2017) is expected to be $123 million.
The estimated Budgeted Expenses are currently $1.031 billion, $31 million over estimated revenues.  The Superintendent and board expect to cut that down to $1 billion over the upcoming months.  I expect the school district to spend everything it takes in again this year.
DeKalb’s Millage Rate is currently 23.38. The current estimates assumes no changes in the millage rate, but their are discussions about inching it back down toward pre-recession rates.

Where is the increase going? The FY2018 budget estimates are roughly $45 million more than the original FY2017 general operating budget.
$8 million (annualized) – January 2017 1.5% school house salary adjustment. No other estimated raises for teachers this year.
$4 million – Funds appropriated in December for deferred maintenance
$3.6 million – Austin Elementary land swap
$2.7 million – mid year charter schools funding adjustment
$12 million – mandatory TRS contribution increase

Budget Estimates 2017-2018 (FY2017)

FY2017 Mid-Year Budget Adjustment

Budget for School Year 2016-2017 (FY2017)

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Portable Classroom Lease vs. Purchase Analysis

Posted on April 19, 2017 by | 29 comments

Single-wide Portable Classroom Calculations
The approximate cost of leasing a single-wide portable classroom ($31,300) would exceed the cost to purchase ($31,251) the same unit in 8.3 years (or 100 months).
Calculations & Assumptions (based on 2017 pricing):

  1. The cost to purchase a new single-wide portable classroom is $31,251.
  2. Annual cost to lease a new single-wide portable classroom is $3,240 (or $270 per month).
  3. The one-time cost to return a leased single-wide portable classroom is approximately $4,300. (This includes a return fee [$300 per unit] plus an average cost to repair unit when returned.)

Quad Classroom Unit (with Restrooms) Calculations
The cost of leasing a quad classroom unit ($208,145) would exceed the cost of purchase ($204,830) the same unit in 4.5 years (or 54 months).
Calculations & Assumptions (based on 2017 pricing):

  1. Cost to purchase a new quad classroom unit with restrooms is $204,830
  2. Annual cost to lease a new quad classroom unit with restrooms is $44,160 ($3,680 per month)
  3. One-time cost to return a leased quad portable with restrooms is approximately $9,425 (This includes a return fee [$825 per unit] plus an average cost to repair unit when returned.)

Estimated Savings Calculations
200 single-wide portable classrooms leased for 15 years (including return fees) will cost the District $10,592,000 (or $52,960 per unit).
200 single-wide portable classrooms purchased (based on 2017 pricing) will cost the District $6,250,200 (or $31,251 per unit).
Portable Classrooms in DeKalb Schools
The DeKalb County School District (DCSD) will need to obtain additional portable classrooms to address the following over the next several years:

  • 267 out of 413 will are over or are approaching their recommended service life –
    between 15 and 20 years.
  • Projected increase in student enrollment
  • Portable classrooms will be used as swing space for displaced classrooms at schools under partial construction.

Over the past three years, the Board of Education has approved the purchase of 146 portable classrooms in support of the concerns mentioned above. The Return on Investment (ROI) for purchasing these portable classrooms versus leasing them is approximately eight to nine years for single-wide portable classrooms and four to five years for a “quad classroom” (four instructional units). In other words, the cost of leasing these units will exceed the cost of purchasing the same unit over the recommended service life of 15 to 20 years.
After this summer’s portable classroom deployments and replacements, the District will have approximately 413 portable classrooms in use, of which 146 are new, and 267 are old.

At a minimum, based on current enrollment projections DeKalb Schools will need approximately 200 new portable classrooms once all planned E-SPLOST IV and V capacity additions are complete in 2023. If additional capacity is constructed beyond 2023 (E-SPLOST VI and beyond), the number of portable classrooms needed will decrease over time.

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