Document Type


Publication Date



Georgia’s state and local governments each commit substantial financial resources toward public K-12 education, which served 1.7 million students in FY 2015. State and local government educational expenditures are greater than any other functional category within their budgets. This report begins with a review of Georgia’s traditional K-12 public school system structure, including the legal framework, local system organization, and a brief overview of the funding sources. Then, state, local, and federal sources used to finance K-12 education are explained. This includes how the various sources of revenue are utilized by school systems and the methods used by various government entities to determine their funding allocations. In reviewing the allocation methodology for school systems, the report has a stronger focus on state revenue sources due to the size and complexity of state financial support as compared to local and federal funding. The next section discusses the governance and funding sources for charter schools, and the final section concludes the report.


To learn more about the Andrew Young School of Policy Studies and Center for State and Local Finance , visit and