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Education Finance

FY 2003-2004 Resource Allocation

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The following tables provide information regarding the allocation of financial resources by the 68 parish/city school systems. Data contained in these tables are per financial reporting by the districts through the Annual Financial Report.

For more information contact:
Paula Matherne
Education Program Consultant Paula.Matherne@la.gov	225-342-3590 225-342-1256 Fax

Revenue

Local, state, and federal revenue data are contained in the following tables.

Revenue by District - Federal, State, and Local Excel
Federal, State, and Local Revenue by Percent Excel
Revenue by District - Group Code Detail Excel
Sales & Property Tax Revenue, Rates & Millages Excel

Total Expenditures

The following tables contain total fund expenditures by district for the 68 parish/city school systems.

Total Expenditures by District Excel
Total Expenditures by District - Group Detail Excel
Group Expenditures as a Percent of Total Expenditures - by District Excel
Expenditures by Fund Source Excel

Currrent Expenditures

The following tables contain current expenditures by district for the 68 parish/city school systems.

Current Expenditures by District Excel

Expenditures by Object

Bulletin 1929 provides uniform guidelines for program cost accounting at the local and state levels. "Functions" such as instruction, support services or operations describe the activity for which services or materials are needed; the "object" is the service or commodity bought. Educational expenditures (costs) are accounted for by nine major "object categories."

The Expenditure by Object data represent total fund expenditures. These tables include per pupil data.

Total Expenditures by Object Excel
Expenditures by Object - Salaries Excel
Expenditures by Object - Benefits Excel
Expenditures by Object - Purchased Professional & Technical Services Excel
Expenditures by Object - Purchased Property Services Excel
Expenditures by Object - Other Purchased Services Excel
Expenditures by Object - Supplies Excel
Expenditures by Object - Property Excel
Expenditures by Object - Other Objects Excel
Expenditures by Object - Other Uses of Funds Excel

Debt Service Expenditures

Click the link below to view by district data for Debt Service Expenditures.

Debt Service Expenditures Excel

Fund Balance & Fund Equity

The following spreadsheet provides fund balance and fund equity data by district.

Fund Balance & Fund Equity by District Excel

Miscellaneous Tables

Quintile Distribution

Quintile: one of five, usually equal, portions of a frequency distribution.

Quintiles are derived by ranking school districts from high to low according to each district's Local Wealth Factor (per the applicable Minimum Foundation Program Budget Letter), where each quintile contains approximately 20% of the October 1 Elementary/Secondary student membership.

Quintile Distribution Chart Excel
Quintile Distribution Calculation Excel

For more information on the calculation of the Local Wealth Factor, see Table 6 of the Minimum Foundation Program Budget Letter. Click link below.

“Seventy Percent“ Instructional Requirement - General Fund

To provide for the accountability of State funds while affording local school board flexibility, local school boards must ensure that seventy percent (70%) of their general funds, including all revenue sources, are expended on instruction. When performing this calculation, the total of all state and local monies reported in the local school system's GENERAL FUND ONLY is considered.

Formula Calcuation for “Seventy Percent“ Requirement Word
“Seventy Percent“ Instructional Requirement Calculation Excel
“Seventy Percent“ Requirement Historical Data Excel

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