Nancy Jester - DeKalb County BOARD OF EDUCATION DISTRICT 1

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Nancy
HOMENEWSWhat's Up With ThatISSUESFUNDINGDOCUMENTSLINKSSCHOOL CHOICE
  • Ga Develops Common Core Tests
  • Dekalb Board Member Calls for Drastic Change
  • Thank You
  • Board Norms
  • HB123
  • Dual Accreditation
  • DCSS Budget
  • City School Districts
  • Wheel-a-Palooza
  • About Nancy Jester
  • About DeKalb BOE
  • Parent Trigger
  • Charter Schools
  • SACS
  • Independent School Districts
  • Portfolio Districts
  • Budget And Audits
  • Frequently Requested
  • Redistricting
  • Studies And Reports
  • Laws and Codes
  • Programs and Initiatives
  • Rates and Rankings
  • School Funding Made Simple
  • 19 QBE Programs
  • QBE Weighted Table
  • Adjustments for Special Factors
  • Funding Terms
  • Georgia Counties Millage Rate Comparison - 2011
  • Georgia Counties Millage Rate Comparison - 2012
  • History of Educational Spending In Georgia

Other Terms

Categorical Grants
Categorical Grants are made by the State for those activities, such as pupil transportation and nursing, which are earned on a system-wide basis instead of a per-student basis.

Equalization Grants
Additional funds are provided through Equalization Grants to assist the systems with the least taxable property per student in supplementing the basic program on the same basis as other systems. These grants are intended to enable every system to derive as much revenue from each of the next 15 mills of property tax above the first 5 mills as does the system at the 75th percentile, when ranking all systems according to their property-tax digest per weighted student. The tax digest is "equalized" to ensure that the property in each jurisdiction is assessed on the same basis, and the number of students is adjusted by weighting the students by the relative cost of the programs in which they are enrolled.

QBE Allotment Sheet
In the Spring of each year after the General Assembly has completed its annual session, the allotment sheet for the subsequent fiscal year is provided to all schools Districts. This allotment sheet indicates the amount of QBE state funding that is forthcoming prior to any mid-term adjustment. The data from the allotment sheet initially is calculated by taking the average of the FTE counts times the base cost per FTE times the program weights, adjusted for both direct and indirect costs and adjusted for the teacher training and experience.

Local Five Mill Share
The total earnings for QBE are reduced by the current year Local Five Mill Share. Every system is expected to contribute a local share based on the revenue which would be generated by five mills of property taxes when levied on the "equalized" tax digest for the system. In effect, the Local Five Mill Share, as it is now called, is like a statewide tax in the sense that this amount is deducted from the funds "earned" by each system through the formula.

Austerity Reductions
The total earnings are also reduced by Austerity Reductions. The economic downturn that occurred in the last decade resulted in a reduction of state revenue, called "austerity reductions" or "Amended Formula Adjustments" introduced into QBE funding as a cost savings measure. These across the board cuts that were introduced in FY 2002 as a temporary fix have continued and grown rapidly since.