The method of financing public education in Georgia is governed by State law under the
constraint of provisions in the Constitution of the State of Georgia. State aid to
schools is determined by the Quality Basic Education (QBE) Act, which allocates funds for 12
specific programs based on full-time equivalent (FTE) counts.
Three times during the school year, as designated by the State Board of Education, the
enrollment by instructional program for each student shall be reported to the Department of
Education. This enrollment report shall indicate the students specific assigned program
for each one-sixth of the school day on the designated reporting date.
The student count is used to determine the full-time equivalent (FTE) count. The FTE
counts are multiplied by certain program weights established by State law.
The FTE program weight and base amount established in the annual appropriations act are
then used to determine the total funds needed for a Quality Basic Education Program.
This system shall comply with all rules and regulations as set forth by the State in order
to receive the full entitlement of State funds for the operation of the schools in this