Downloadable Data Explained - Revenues & Expenditures
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:
|
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 |