O.C.G.A. § 20-2-167 (2019)
Funding for direct instructional, media center, and
staff development costs; computerized uniform budget and accounting system; submission of local budget to state board; provision of certain information by local boards.
(a)(1) The State Board of Education shall annually compute, based upon the initial allotment of funds to each local school system, the total funds needed for direct instructional costs for each program identified in Code Section 20-2-161, specifying the number of positions earned and salaries and operational costs portions. “Direct instructional costs” is defined as those components of the program weights which are specified in subsections (a) through (g) of Code Section 20-2-182. In computing the total funds needed for direct instructional costs for each program, the state board shall apply the percentage that these costs represent of the total costs used in developing the program weights. The direct instructional costs for the five instructional programs for disabled students shall be summed into one amount for special education. Following the midterm adjustment, the state board shall issue allotment sheets for each local school system and each school reflecting the total amount of earnings, initial earnings, and midterm adjustment, if any, for each program authorized by Code Section 20-2-161. For each such program, each local school system shall spend a minimum of 90 percent of funds designated for direct instructional costs on the direct instructional costs of such program at the school site in which the funds were earned, except that funds earned for special education programs shall be summed for the purposes of this expenditure control. For the purposes of this expenditure control, funds earned for counselors and technology specialists shall each be summed to the school level. Only
ELEMENTARY & SECONDARY EDUC.
the state salary amounts resulting from the amount earned on the state-wide salary schedule as approved by the State Board of Education pursuant to Code Section 20-2-212 plus associated benefits funded by the state and the salaries and any state earned benefits or comparable state earned benefits of technology specialists and classroom aides may be applied to the salary cost components for the purpose of meeting this expenditure control. Except as otherwise provided by law or rule and regulation of the state board, local school systems may decide whether direct instructional funds shall be used for teacher salaries, aide salaries, instructional material or equipment, or any other appropriate direct instructional expense; provided, however, that 100 percent of funds earned for direct instructional salaries shall be expended for salaries of direct instructional personnel and classroom aides. The total number of positions earned for direct instruction as specified in Code Section 20-2-182, adjusted for maximum class size, shall be employed for the delivery of services for which the funds were earned. This position control shall be for the kindergarten program, the kindergarten early intervention program, the primary grades program, and the primary grades early intervention program combined and the combined total for all other programs; provided, however, that positions earned for art, music, foreign language, and physical education, technology specialists, and counselors shall be totaled for all programs. Fractional amounts may be combined and used for any direct instructional position. Funds earned for any fractional amounts may be used for any direct instructional expense. Quality Basic Education Formula funds in excess of the amount required by this paragraph to be expended by a local school system for the direct instructional costs of an instructional program specified by Code Section 20-2-161 which are not expended for direct instructional costs must be returned to the state treasury.
(2) The state board shall annually compute, based upon the initial allotment of funds to each local school system, the total funds needed system wide for media center costs, specifying the salaries and materials cost portions. In computing the total funds needed for media center costs, the state board shall apply the percentage that these costs represent of the total costs used in developing program weights. Following the midterm adjustment, the state board shall issue allotment sheets for each local school system and each school reflecting the total amount of earnings, initial earnings, and midterm adjustment, if any, for each program authorized by Code Section
Annotations
Code Commission notes. - Pursuant to Code Section 28-9-5, in 1987, in subsection (a), "full-time equivalent" was substituted for "FTE" in the sixth sentence of paragraph (a)(3) and "Quality Basic Education Formula" was substituted for "Quality Basic Education formula" at the beginning of the last sentence in paragraphs (a)(1) and (a)(3).
Pursuant to Code Section 28-9-5, in 2005, a comma was inserted following "2005" in subsection (e).
Editor's notes. - Ga. L. 1991, p. 1531, § 7, effective July 1, 1991, not codified by the General Assembly, provides: "Section 2 and subsection (b) of Section 6 of an Act approved April 4, 1990 (Ga. L. 1990, p. 847), relating to the 'Quality Basic Education Act,' are repealed."
Pursuant to its own terms, former subsection (e), as added by Ga. L. 1991, Ex. Sess., p. 86, § 2, relating to a relaxation of the 90 percent encumbrance requirement for the fiscal year beginning July 1, 1991, was repealed effective June 30, 1992.
Ga. L. 1991, Ex. Sess., p. 86, § 1, not codified by the General Assembly, provides that, as a result of the fiscal year 1992 budgetary crisis necessitating reductions in appropriations to all departments, and for fiscal year 1992 only, the state recognizes that local school systems may need greater flexibility in terms of expenditures for direct instructional costs by program, media center costs, and staff development costs, such that "for and only for fiscal year 1992, relaxation of the 90 percent expenditure controls required by the 'Quality Basic Education Act,' specifically subsection (a) of Code Section 20-2-167, will not, under this limited time framework and under these extraordinary circumstances, adversely impact upon the state's objectives and goals specified by the 'Quality Basic Education Act.' "
Ga. L. 2000, p. 618, § 1, not codified by the General Assembly, provides: "This Act shall be known and may be cited as the 'A Plus Education Reform Act of 2000.'"
Pursuant to its own terms, former subsection (f), as added by Ga. L. 2010, p. 158, § 1/HB 908, concerning waiver of expenditure controls, was repealed effective July 1, 2015.
Law reviews. - For survey article on education law for the period from June 1, 2002 through May 31, 2003, see 55 Mercer L. Rev. 237 (2003).
JUDICIAL DECISIONS
Sanction too harsh. - Even if it were assumed that the "undesignated capital outlay" account was a capital accumulation account requiring identification and specification of future expenditures, rather than a reserve fund to cover unanticipated expenditures and revenue shortfalls, issuance of a permanent injunction enjoining the closure and consolidation of the system's schools was too harsh a sanction to impose for the purported violation. Powell v. Studstill, 264 Ga. 109, 441 S.E.2d 52 (1994).
Charter school's action against school district not barred by immunity. - By its terms, O.C.G.A. § 20-2-2062(1) incorporated the provisions of the Charter Schools Act, O.C.G.A. § 20-2-2060 et seq., into a charter agreement between a charter school and the county school district; because Ga. Const. 1983, Art. I, Sec. II, Para. IX(c) waived sovereign immunity for contract actions, the charter school's breach of contract action arising out of alleged funding deficiencies was not subject to dismissal. Cobb County Sch. Dist. v. Learning Ctr. Found. of Central Cobb, 348 Ga. App. 66, 821 S.E.2d 127 (2018).