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Education - Staff Services Dept. - Superintendent's Financial Reports

Identifier: 012-22-066

Scope and Contents

These annual financial reports are designed to be submitted by the local school superintendents to the State Department of Education's Financial Re­view Section. As usual, the format has changed considerably over the years with the trend moving toward greater length and more complexity. In the earlier years, the form consisted of two pages with the following major parts: (1) total revenue of schools for last fiscal year (with space for 14 entries), (2) school bonds (with blanks to indicate amount outstanding, past due bonds and interest past due), (3) district maintenance tax (with blanks for amount of tax values and tax rate levy), and (4) expenditures for all purposes, with 66 entries divided into: (a) general control, (b) instructional service, (c) operation, (d) fixed charges, (e) maintenance of plant, (f) auxiliary agencies (including transportation, libraries, lunches, health service, etc.), (g) interest and debt expense, (h) debt service, and (i) capital outlay By the 1970's the form had grown to 16 legal-sized pages, vividly do­cumenting the increased complexity involved in financing public education. The first page of the form consists of general instructions for completing the report and places for the signatures of the local superintendent and chairman of the local board of education. The nine succeeding pages are first divided into nine columns indicating: (1) item number, (2) description, (3) Handbook II reference number (referring to U.S. Department of Health, Education and Welfare, Office of Education Hand­book II, section entitled "Condensed Outline of Basic Accounts"), (4) general funds, (5) sick leave funds, (6) building funds, (7) bond sinking funds, (8) total special funds, and (9) grand total all funds The 202 items to be indicated in the appropriate columns listed above are divided into the following categories: (1) revenue receipts from local sources, (2) revenue receipts from state sources, (3) revenue receipts from federal sources, (4) nonrevenue receipts, (5) incoming transfers, (6) beginning of year balances, (7) payments for administration, (8) payments for regular instructional program, (9) payments for special instructional program, (10) payments for attendance and health services, (11) payments for pupil transportation services, (12) payments for operation of plant, (13) payments for maintenance of plant, (14) payments for fixed charges (retirement, insurance, rent, social security, etc.) (15) payments for food service, student body activities and community services (16) payments for capital outlay, (17) payments for debt service from current funds, (18) outgoing transfers, and (19) end of year balances The final three pages consist of schedules. Schedule A summarizes special funds, actual receipts, transfers, payments and balances in 44 items. Schedule B indicates actual beginning of year commitments and Schedule C indicates actual end of year commitments. This series is closely related to RGSGSERIES 12-5-72, Local Education Agency Financial Review Files of the Financial Services Division.


  • Created: 1938-1978


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30.00 Cubic Feet

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Arrangement Note

Despite the format of the records, they are arranged chronologically by fiscal year and thereunder alphabetically by county system and then by city system.

Education - Staff Services Dept. - Superintendent's Financial Reports
Georgia Archives
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Repository Details

Part of the Georgia Archives Repository

5800 Jonesboro Rd
Morrow GA 30260 United States