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Education Finance

FY 2004-2005 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 		225-342-1256 Fax

Revenue

Local, state, and federal revenue data are contained in the following tables.
Revenue by District - Federal, State, Local  Excel

Federal, State and Local Revenue by Percent  Excel
Revenue by District - Group Code Detail_04-05  Excel
Sales & Property Tax Revenue, Rates & Millages_04-05  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
Expenditure by Fund Source_04-05  Excel


Current 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 & Tech Services_04-05  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


The following tables contain object code expenditure data by fund. These tables also reflect percent of object expenditures by fund.


Expenditures by Fund Source  Excel
Expenditure by Fund - Salaries  Excel
Expenditure by Fund - Benefits  Excel
Expenditure by Fund - Purchased Professional & Technical Services  Excel
Expenditure by Fund - Purchased Property  Excel
Expenditure by Fund - Other Purchased Services  Excel
Expenditure by Fund - Supplies  Excel
Expenditure by Fund - Property  Excel
Expenditure by Fund - Other Objects  Excel
Expenditure by Fund - 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.

Link to Minimum Foundation (MFP) Budget Letter


“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 Calculation for 70% Requirement  Word
“Seventy Percent“ Instructional Requirement Calculation  Excel
“Seventy Percent“ Requirement Historical Data  Excel