Quality Basic Education (Q.B.E.)
Revenue from the State of Georgia is earned primarily on a per student or full-time equivalency FTE basis. There are 19 direct instructional programs defined by the State of Georgia for which local school districts earn FTE revenue. Each program is assigned a "weight" and the weight is an indication of the relative cost of each program compared to the base student cost assigned a weight of 1.00 in grades 9 - 12.
The 19 programs as defined by the State of Georgia and their estimated FY2012 weights and estimated FY2012 values are:
| Program | FY2012 Weight | FY2012 Value | FY2014 Weight | FY2014 Value |
| Kindergarten | 1.6609 | $ 4,550 | 1.6508 | $4,030 |
| Kindergarten Early Intervention | 2.053 | $ 5,625 | 2.0348 | $ 4,967 |
| Grades 1-3 | 1.2865 | $ 3,525 | 1.2849 | $3,136 |
| Grades 1-3 Early Intervention | 1.8054 | $ 4,946 | 1.7931 | $4,377 |
| Grades 4-5 | 1.0327 | $ 2,829 | 1.0355 | $ 2,528 |
| Grades 4-5 Early Intervention | 1.7998 | $ 4,931 | 1.7867 | $ 4,361 |
| Grades 6-8 | 1.0165 | $ 2,785 | 1.0277 | $ 2,509 |
| Middle School Programs | 1.1220 | $ 3,074 | 1.1310 | $ 2,761 |
| Grades 9-12 | 1.0000 | $ 2,740 | 1.0000 | $ 2,441 |
| Vocational Labs | 1.1838 | $ 3,243 | 1.1916 | $ 2,909 |
| Special Ed. - Category I | 2.3973 | $ 6,568 | 2.3798 | $ 5,809 |
| Special Ed. - Category II | 2.8209 | $ 7,728 | 2.7883 | $ 6,806 |
| Special Ed. - Category III | 3.5939 | $ 9,846 | 3.5493 | $ 8,664 |
| Special Ed. - Category IV | 5.8299 | $ 15,973 | 5.7509 | $ 14,038 |
| Special Ed. - Category V | 2.4606 | $ 6,741 | 2.4511 | $ 5,983 |
| Gifted | 1.6694 | $ 4,574 | 1.6589 | $ 4,049 |
| Remedial Education | 1.3141 | $ 3,600 | 1.3087 | $ 3,195 |
| Alternative Education | 1.6046 | $ 4,396 | 1.4711 | $ 3,591 |
| ESOL Program | 2.5356 | $ 6,947 | 2.5049 | $ 6,114 |