Revenue & Expenditure

Revenue & Expenditure
Page Description
The Data Collection Unit within the Georgia Department of Education (GaDOE) provided GOSA with the fiscal information for the school systems and for the state as a whole. This information is based on several sources of data including the Georgia Superintendent’s Association and GaDOE Financial Review Unit. The following explains the various fiscal data elements: FTE Count: The FTE or full-time equivalent student count is a method of accounting for students for funding purposes. The FTE count for all students is taken two times every school year, in October and in March. An additional count for students enrolled in special education is taken in December. Two FTEs are reported on the fiscal page of the Report Card. One is the actual student count taken in October of each year. The other is a calculation of averaging FTE counts to determine the student count for use in allocating state Quality Basic Education (QBE) mid-term allotment funds to the system. Due to a change in the way FTEs are weighted for funding purposes because of House Bill 1187, these allotment FTEs are not comparable historically to the FTEs reported in earlier Report Cards. Millage Rate: The Boards of Education of most local school systems are authorized by Georgia law to levy taxes on the value of taxable property for the support and maintenance of education. (Some city school systems and one county system must have their millage rates approved by their municipal or county governing bodies, such as the City Council or County Commission.) The property tax levy cannot be greater than 20 mills unless a higher rate is authorized by a local referendum or granted by charter. Value of One Mill: Each mill levied raises 1/1000 of a dollar for each dollar of assessed taxable property valued in the area served by a local school system. The value of one mill is 1/1000 of the net taxable assessed value of property in the school system. State law requires that most property be assessed at 40% of fair market value (for qualifying property owners, the total assessed value is reduced by homestead or inventory exemptions). To ensure comparability among school systems, the millage rate and value of one mill data have been adjusted in four cities that assess property at a different fraction of market value. The value of one mill has not been adjusted to reflect the fee charged by county governments for collection of school property taxes (usually 2.5%) or for property taxes due but not collected. Value of One Mill per FTE: This value depicts the amount that one property tax mill could raise for each FTE student in the school system. The actual amount collected is usually reduced slightly due to delinquent or uncollected taxes and/or to collection fees charged by most County Commissions. Revenues: Revenues depict the number of dollars received by a system from local, state, and federal sources to teach and support the children of the school system. The amount is determined by taking the total dollars received at the system level from local, state, and federal sources. To determine the amount spent per full-time equivalent (FTE), the revenues are divided by the system's fiscal year full-time equivalent (FTE) student counts used to allocate state Quality Basic Education (QBE) mid-term allotment funds to the system. Expenditures: The report includes the number of dollars spent to teach and support the children in the school system. The amount is determined by taking the total dollars expended at the system level. To determine the amount spent per full-time equivalent (FTE), the expenditures are divided by the system's FY10 full-time equivalent (FTE) student counts used to allocate state Quality Basic Education (QBE) mid-term allotment funds to the system. The total dollars expended are split into the following fund accounts: general fund, title programs, lottery K-12 and all other K-12, bonded debt, capital projects, and school nutrition. Each fund is subdivided into the following expenditure areas: instruction, media, instructional support, pupil services, general administration, school administration, transportation, maintenance and operations, renovations and capital projects, school food services, and debt service. Salaries and Benefits as Percentages of Revenues and of Expenditures: The report includes the dollar amount spent on salaries and benefits for teachers and paraprofessionals providing direct instruction, for administrative staff in the schools and for system-level administrative staff. The amount is determined by taking the total dollars expended at the system level.

Explanation of Calculations of Revenues
	Code		Type
Funds Included	100		General Funds
	200		Debt Service Funds
	300, 370		Capital Projects Funds
	402		Title I
	404		Education of Individuals with Disabilities Funds
	406		Vocational Education – Federally Funded
	414		Title II
	408 – 412, 424 – 499		All Other Special Revenues
	570		K-12 Lottery
	516 – 559, 580 – 598		All Other K-12
	600		School Food Service
Source of Funds	1000 – 1995		Total Local Revenues
	2120 – 3200		Total State QBE Revenues
	3300		Total State Lottery (K-12) Revenues
	3510, 3600, 3800, 3995		Total State Other Program Revenues
	4300 – 4900		Total Federal Revenues
	5100, 5300, 5995		Total Other Revenues

Explanation of Calculations of Expenditures
	Code		Type
Funds Included	100		General Funds
	200		Debt Service Funds
	300, 370		Capital Projects Funds
	370		Capital Outlay – Exceptional Growth
	402		Title I
	404		Education of Individuals with Disabilities Funds
	406		Vocational Education – Federally Funded
	414		Title II
	408 – 412, 424 – 499		All Other Special Revenues
	570		K-12 Lottery
	516 – 559, 580 – 598		All Other K-12
	600		School Food Service
	Area		Function
Expenditure Area	Instruction		1000 Instruction
	Media		2220 Educational Media Services
	Instructional Support		2210 Improvement of Instructional Services
			2800 Central Services
			2900 Other Support Services
	Pupil Services		2100 Pupil Services
	General Administration		2300 General Administration
			2500 Business Services
	School Administration		2400 School Administration
	Transportation		2700 Student Transportation Services
	Maintenance and Operations		2600 Maintenance and Operations of Plant Services
	Renovations and Capital Projects		4000 Facilities Acquisition and Construction Services
	School Fund Services		3100 School Food Services
	Debt Service		5100 Debt Service

Explanation of Calculations of Salaries and Benefits
	Code		Type
Funds Included	100		General Funds
	200		Debt Service Funds
	300, 370		Capital Projects Funds
	402		Title I
	404		Education of Individuals with Disabilities Funds
	406		Vocational Education – Federally Funded
	414		Title II
	408 – 412, 424 – 499		All Other Special Revenues
	570		K-12 Lottery
	516 – 559, 580 – 598		All Other K-12
	600		School Food Service
	Functions		Objects
Teacher and Paraprofessional Salaries and Benefits	1000 Instruction		110 Teachers
			115 Extended Day
			117 Extended Year
			140 Aides and Paraprofessionals
			142 Clerical
			191 Other Administrative Personnel
			200 Employee Benefits
School Administration Salaries and Benefits	2400 School Administration		190 Other Management Personnel
			191 Other Administrative Personnel
			200 Employee Benefits
General Administration Salaries and Benefits	2300 General Administration		120 Superintendent
			121 Deputy, Associate, Assistant, Area Superintendent
			190 Other Management Personnel
			191 Other Administrative Personnel
			200 Employee Benefits
	2500 Business Services		190 Other Management Personnel
			191 Other Administrative Personnel
			200 Employee Benefits

Page Content
Each Report within this Page is listed below.
K-12 Revenues
K-12 Expenditure
K-12 Revenues (Per FTE)
K-12 Expenditures (Per FTE)
Salaries and Benefits as Percentages of Revenues and Expenditures

K-12 Revenues (Per FTE)


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K-12 Expenditures (Per FTE)
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Salaries and Benefits as Percentages of Revenues and Expenditures
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