Consortium for Adequate School Funding in Georgia

DATA

Under-Funding of the Basic Program in QBE: Table 1

Minimum Cost of the Basic Program defined in the QBE Act in FY 2002
According to a simplified funding formula based on the State's salary schedule and staffing ratios
[A] [B] [C] [D] [E] [F] [G] [H] [I] [J] [K] [L] [M] [N] [O] [P] [Q]
Staff Textbooks & School  Central Facility  Instructional   Added 
Instructional Dev. (2) Supplies (3) Admin. (4) Admin. (5) Maint. (6) Total  No. of  Cost of  Added No. of FTE in  Personnel for   Staff Dev. (3)  Adjusted 
Line Programs  Personnel (1) (1% of Col. B) ($ per FTE) (10% of Col. B) (3% of Col. B&E) ($ per FTE) Per FTE  FTE (7)  Total Cost Line Programs  Regular Programs Program Added Programs (7)  Added Programs (9)   (1% of Col. N)  Total Cost
1 Kindergarten per FTE  $                    4,138                    41 186                     414 137 414  $     5,330         108,063  $       575,979,943 1 Kindergarten per FTE  $           575,979,943 EIP - Kindergarten                     15,396               18,253,004               182,530  $     594,415,477
2 Grades 1-3 per FTE                        3,252                    33 186                     325 107 414         4,317         325,280        1,404,117,921 2 Grades 1-3 per FTE            1,404,117,921 EIP - Primary Grades                     40,360               63,210,547               632,105      1,467,960,574
3 Grades 4-5 per FTE                        2,516                    25 186                     252 83 414         3,476         213,176           740,898,305 3 Grades 4-5 per FTE               740,898,305 EIP - Upper Elem. Grades                     23,298               53,432,805               534,328         794,865,438
4 Grades 6-8 per FTE                        2,547                    25 186                     255 84 414         3,511         313,890        1,102,089,745 4 Grades 6-8 per FTE            1,102,089,745 Middle School Program                   297,865               63,320,649               633,206      1,166,043,600
5 Grades 9-12 per FTE                        2,485                    25 186                     249 82 414         3,441         370,099        1,273,379,224 5 Grades 9-12 per FTE            1,273,379,224 Vocational Lab Courses                     59,627               21,608,419               216,084      1,295,203,727
6 Spec. Ed. I per FTE                        6,238                    62 186                     624 206 414         7,730             9,444             73,000,876 6 Spec. Ed. I per FTE                 73,000,876           73,000,876
7 Spec. Ed. II per FTE                        7,813                    78 186                     781 258 414         9,531           16,384           156,150,145 7 Spec. Ed. II per FTE               156,150,145         156,150,145
8 Spec. Ed. II per FTE                      10,061                  101 186                  1,006 332 414       12,100           39,993           483,898,784 8 Spec. Ed. II per FTE               483,898,784         483,898,784
9 Spec. Ed. IV per FTE                      16,680                  167 186                  1,668 550 414       19,666             5,127           100,825,350 9 Spec. Ed. IV per FTE               100,825,350         100,825,350
10 Spec. Ed. V per FTE                        6,329                    63 186                     633 209 414         7,835             1,546             12,112,262 10 Spec. Ed. V per FTE                 12,112,262           12,112,262
11 Gifted Prgm. Per FTE                        4,242                    42 186                     424 140 414         5,449           36,308           197,845,829 11 Gifted Prgm. Per FTE               197,845,829         197,845,829
12 ESOL per FTE                        7,050                    70 186                     705 233 414         8,658             8,022             69,451,837 12 ESOL per FTE                 69,451,837           69,451,837
13 Total Cost  $      4,655,600,193      46,556,002        269,203,752       465,560,019      153,634,806       599,195,448  $     4,277      1,447,332  $    6,189,750,221 13 Total Cost  $        6,189,750,221  $  6,411,773,898
14 20 Extra Days               45,433,597             45,433,597 14 20 Extra Days                 45,433,597           45,433,597
15 Remedial Education 15 Remedial Education                 7,353,161                 73,532             7,426,692
16 Alternative Education 16 Alternative Education               24,283,889               242,839           24,526,728
17 Spec. Ed. Itinerant 17 Spec. Ed. Itinerant                    642,139 N/A                642,139
18 Supplemental Speech                   18 Supplemental Speech                   2,505,667  N/A              2,505,667
19 Regular Programs  $      4,701,033,790      46,556,002        269,203,752       465,560,019      153,634,806       599,195,448  $     4,308      1,447,332  $    6,235,183,818 19 Total Programs  $        6,235,183,818  $         254,610,279            2,514,625  $  6,492,308,721
20 Added Programs             254,610,279         25,461,028          8,402,139           288,473,446 20 Added School Admin.           25,461,028
21 Added Staff Dev.          2,514,625                           2,514,625 21 Added Central Admin.             8,402,139
22 Adjusted Total (11)  $      4,955,644,069      49,070,627        269,203,752       491,021,047      162,036,946       599,195,448  $     4,308      1,447,332  $    6,526,171,888 22 Adjusted Total  $  6,526,171,888
23 Actual Cost (10)  $      6,949,539,554      43,060,953        283,766,263       614,051,827      213,024,088       792,188,196  $     6,146      1,447,332  $    8,895,630,881
24 Above Minimum           1,993,895,485      (6,009,674)          14,562,511       123,030,780        50,987,142       192,992,748        2,369,458,993
25 Percentage Above 40% -12% 5% 25% 31% 32% 36%
26 QBE Formula  $      4,969,169,895      28,707,302        155,719,271       281,581,447      190,426,785       434,205,000  $     4,187      1,447,332  $    6,059,809,700
27 Prin. Supplements           6,033,009               6,033,009
28 Voc. Supervisors           6,696,713               6,696,713
29 Hold Harmless Adj.             (13,525,826)                         (13,525,826)
30 Adjusted Total (11)  $      4,955,644,069      28,707,302        155,719,271       294,311,169      190,426,785       434,205,000  $     4,186      1,447,332  $    6,059,013,596
31 Below Minimum                             -      (20,363,325)      (113,484,481)      (196,709,878)        28,389,839      (164,990,448)         (467,158,292)
32 Percentage Below 0% -41% -42% -43% 18% -28% -7%
 $      4,783,980,181  $ 6,059,809,700
                   642,139        (13,525,826)      190,426,785
                2,505,667        (28,707,302)      281,581,447       127,437,040
            123,082,485        (28,282,231)      434,205,000         28,282,231
              45,433,597      (906,213,232)      906,213,232       155,719,271
QBE Pers. Exp.  $      4,955,644,069      (127,437,040)
QBE Pers. Exp.  $ 4,955,644,069
 Notes: 
(1) Indicates the total personnel expense for all teachers, media specialists, subject specialists (art, music, & physical education), counselors, psychologists, and social workers at
  the prescribed staffing ratios for each program, all of whom are paid in accordance with the State's minimum salary schedule. The cost of media center personnel is included by
increasing the cost of each program by  $           85.04 per FTE.  Based on the data in the midterm "Earnings Sheet for FY 2002" for all systems issued by the Georgia 
Department of Education on 6/26/02.
(2)   Equals 1% of total personnel expense. 
(3)   Equals $188 per FTE, based on 90% of the statewide average cost for textbooks and materials in FY 2002, $25 per FTE for media materials, and $25 per FTE for instructional 
instructional equipment. The actual cost includes $25.27 per FTE for instructional equipment and an estimate of $20 per FTE for media materials. Based on data compiled by the
Consortium for Educational Research in Georgia on 12/3/03. The specific amounts per student should vary among the indicated programs.
(4) Equals 10% of instructional personnel expenses at the class level, which is 80% of the actual cost in FY 2002 (12).
(5) Equals 3% of instructional personnel expenses at the school level, which is  76% of the actual cost in FY 2002 (12).
(6)  Equals 80% of the statewide av. cost, after deleting the top 20% and bottom 20% of all systems (by enrollment) in terms of their cost per student. This est. is 76%
of the actual cost in FY 2002 (12).  It is also equivalent to   $                 3.63 per SF at 114 SF per student, which is derived by dividing the State standard for 2,850 SF of floor 
area per high-school classroom by a class with 25 students. This cost per SF is less than the cost of maintaining suburban commercial office space in Metropolitan Atlanta according
to data published by the Institute of Real Estate Management in 2003.
(7) Taken from the midterm "Earnings Sheet for FY 2002" for all systems issued by the Georgia Department of Education on 6/26/02. 
(8) Represents the additional cost (instructional personnel expenses only) for the following programs:
EIP - Kindergarten = 29.25%  add-on for                 15,396 FTE     equals   $         18,253,004
EIP - Primary Grades  = 49.46%  add-on for                 40,360 FTE     equals              63,210,547
EIP - Upper Elem. Grades = 94.35%  add-on for                 23,298 FTE     equals              53,432,805
Middle School Program = 8.64%  add-on for               297,865 FTE     equals              63,320,649
Vocational Lab Courses = 15.10%  add-on for                 59,627 FTE     equals              21,608,419
Remedial Education = 45.36%  add-on for                   6,754 FTE     equals                7,353,161
Alternative Education = 61.20%  add-on for                 16,531 FTE     equals              24,283,889
Spec. Ed. Itinerant                  642,139
Supplemental Speech               2,505,667
Total Additional Cost for Instructional Personnel  $       254,610,279
Based on data in the midterm "Earnings Sheet for FY 2002" issued by the Georgia Department of Education on 6/26/02. 
(9) The indicated costs are based on the staffing ratios in FY 2002 and do not represent the minimum cost for providing the intended services.
(10) Does not include expenditures from the General Funds of local systems in the amount of $436,004,014 for Transportation, $15,743,970 for Capital Projects, $2,630,566 for School
Nutrition, and $34,907,833 for Debt Service (12). It assumes that the actual expenditures for Staff Development in FY 2002 were 50% more than in the QBE Formula.
(11) Does not include Transportation, Sparsity Grants (Regular and Alternative), Migrant Education, Equalization Grants, Nursing Services, and Computers in the Classroom, since these
activities are not part of the QBE General Program. The indicated total of   $4,955,644,069 is the same as the total for salaries on the midterm Earnings Sheet for FY 2002
dated 6/26/02 of $5,392,045,275 less the salaries for Central Administration and School Administration and plus the allocations for Special  Ed. Itinerant and Supplemental Speech.
(12) Based on the statewide expenditures shown on the page for Fiscal Data in the "2001-2002 Georgia Public Education Report Card."