Funding Sources

The Capital Improvement Program (CIP) is funded from various sources. They include the Education Special Purpose Local Option Sales Tax (E-SPLOST), the Georgia Department of Education Capital Outlay Program (GaDOE COP), the DeKalb County School District Capital Improvement Fund (DCSD CIF), and donations. 

These sources all have different conditions on what and how the funds are spent. DeKalb County Schools balances these requirements with the district’s future needs, maximizing each funding source to its fullest potential.

E-SPLOST Advisory Committee

The E-SPLOST Advisory Committee provides a holistic financial overview of the E-SPLOST Capital Improvement Program on a monthly basis. The Committee is an advisory body to the Superintendent in support of the Superintendent’s vision of transparency between the District and the communities it serves. The Committee reviews all SPLOST-funded capital improvement expenditures to confirm they are generally consistent with the voter-approved referendum and project list. The Committee, also, acts as liaison between the District and public stakeholders by reporting its findings to DeKalb County, Georgia residents on how SPLOST funds are being and have been spent.

For more information, please visit the E‐SPLOST Advisory Committee‘s website.

E-SPLOST

E-SPLOST is a Special Purpose Local Option Sales Tax (SPLOST) for funding Education. It is a one-cent sales tax on all retail purchases in the County. This means that everyone who makes a purchase in the school district county, including visitors, contributes to the support of local schools.

By law, an E-SPLOST can only be used for certain capital projects, such as buildings/facilities, furnishings, computers, and buses. E-SPLOST funds cannot be used for the day-to-day operational expenses of a school district.

The DeKalb County School District participates in an E-SPLOST with the Atlanta Independent School System and the City of Decatur School System as outlined by state law. Revenues from the E-SPLOST is shared with the Atlanta Independent School System and the City of Decatur School System.

The Capital Outlay Program is a reimbursement program. All expenditures must be paid by the local school system before being submitted to Facilities Services for reimbursement. Under no circumstances will state funds be given to a local school system before the project has started or expenses have been paid.

The Georgia Department of Education’s (GaDOE) Capital Outlay Program is funded with Reimbursement Bonds issued by Georgia State Financing and Investment (GSFIC).

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The Board of Education and the staff of the School District recognize and appreciate the valuable support from individuals, PTA and community groups, and others in the contribution of cash and material gifts, officially known as ‘donations’. Because of concern for the safety and well-being of DeKalb County children and School District staff and employees, certain specifications must be met before donations will be accepted and certain procurement procedures must be followed after acceptance.

As related to monetary gifts made to the School District to be utilized for proposed construction or improvement projects (all projects to build a new structure or add to, modify or renovate any building structure or grounds), monetary gifts for special projects may be made by outside organizations, individual citizens from the community, and/or groups affiliated with the School District (i.e., parents, booster clubs, PTAs, etc.) that are approved by the Superintendent and the Board of Education.

All monetary gifts to be used for special projects must be transferred to the School District and the School District must be the entity that enters into any written agreement with contractors to perform work for the proposed construction/improvement project. Notwithstanding any other language in this policy (DFK), all monetary gifts for special projects that exceed $5,000.00 must be presented to the Board for formal acceptance and approval.