State Funding

The Basics of Quality Basic Education (QBE) Funding

"The provision of an adequate public education for the citizens shall be a primary obligation of the State of Georgia. Public education for the citizens prior to the college or postsecondary level shall be free and shall be provided for by taxation." (Georgia Constitution 8-1-1)

A Primer: Financing Georgia's Schools


The QBE Formula and Staff Funding
The QBE Act establishes a formula to determine the cost per student for each of 19 general programs, based on the type of instruction for each student. The cost of each program is calculated through a series of "building blocks" for the various components of the total cost, such as the salary and benefits for the classroom teacher; the cost of textbooks and instructional materials; the cost of utilities and maintenance; and allocations for specialists, instructional support, and administrative expenses at the school and system levels.

The salary of the teacher and other certificated positions is based on the State's min salary schedule, with adjustments for the training and experience of the system's certificated employees in each field and allowances for health insurance and pension benefits. The amount per student depends on the number of students in each class (th "Funding Ratio") as well as the staffing ratios for other positions. The resulting cost per student is then multiplied by the number of full-time equivalent (FTE) students in each program, taking into account the portion of the school day that each student spends in each program.


School Funding Made Simple

19 QBE Programs

Weighted Q.B.E. Table

Categorical Grants

Equalization Grants

QBE Allotment Sheet

Adjustments for Special Factors

Local Five Mill Share

Austerity Reductions