The Governor's Office of Student Achievement (GOSA) provides accountability for all of Georgia's education agencies, from pre-kindergarten through postsecondary levels. Such accountability intends to improve student achievement and school completion in Georgia.

As part of this mission, GOSA presents its annual report on Georgia's public education agencies. GOSA hopes that the information contained in these reports and future reports will provide educators, parents, students, and all stakeholders with valuable information and challenge communities to improve education for all of Georgia's children.

Contents of Report Card

This Report Card contains test results as well as other information relevant to schools and their performance toward the goals of student achievement and school completion and is compliant with both state and federal (No Child Left Behind Act of 2001) laws with respect to Report Card reporting requirements. GOSA has worked as a partner with the Georgia Department of Education (GaDOE) to produce the Adequate Yearly Progress (AYP) Reports since much of the data comes from GaDOE. Other portions were collected by GOSA from other entities in order to provide a comprehensive view of the schools, systems, and the state. GOSA, along with a large committee of stakeholders in the education communities from around the state, continues to forge ahead with establishing Georgia's Single Statewide Accountability System (SSAS) for K-12 public schools that merges federal law with state law.

The Report Card includes school, system, and state level reports organized into seven major sections: Accountability, Georgia Tests, National Tests, Indicators, Student and School Demographics, Personnel and Fiscal, and Comparisons. The following provides an overview of the content within each section.

• What is included in the "Accountability" section?
• What is included in the "Georgia Tests" section?
• What is included in the "National Tests" section?
• What is included in the "Indicators" section?
• What is included in the "Student and School Demographics" section?
• What is included in the "Personnel and Fiscal" section?
• What is included in the "Comparisons" section?

Assessment results and other data are summarized at the school, school system, and state level and in most instances are disaggregated (when available) by different student groupings. These groupings are based on race/ethnicity, gender, disability, and English proficiency, economic, and migrant status as required by the A Plus Education Reform Act of 2000 (state law) and the No Child Left Behind Act of 2001 (federal law). For more information, learn how GOSA disaggregates Georgia Test results.

What is included in the "Accountability" section?

This section contains the Accountability Profile, Performance Index Details (school level only), Accreditation Information, Non- Highly Qualified Teachers (as defined by NCLB and the Georgia Professional Standards Commission), and Emergency and Provisional Certificates. Georgia’s Single Statewide Accountability System (SSAS) is in compliance with Georgia law and the federal No Child Left Behind Act of 2001 (NCLB). Georgia’s SSAS is comprised of three components: Adequate Yearly Progress (AYP), a Performance Index, and Performance Highlights. For more information about the SSAS, review the State Board of Education’s rules 160-7-1-.01, 160-7-1-.02, 160-7-1-.03, and 160-7-1-.04 at http://www.gadoe.org/pea_board.aspx?PageReg=PEABoardRules.

• To learn more about AYP
• To learn more about Accreditation
• To learn more about Highly Qualified Teachers

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What is included in the "Georgia Tests" section?

This section provides student performance results from Georgia tests based on the state’s curriculum for the Georgia Performance Standards (GPS) and the Quality Core Curriculum (QCC). The 2006-2007 Report Card includes results from the Criterion-Referenced Competency Tests (CRCT), the Eighth Grade Writing Assessment, the Georgia High School Graduation Tests (GHSGT), the Georgia High School Writing Test (GHSWT), the End-of-Course Tests (EOCT) and the Georgia Alternative Assessment (GAA).

  Compare (link)

These test pages will open with a view of three-year trend data, but the user may select the icon and change the view to see the school compared to the district and state, or these test pages will open with a view of three-year trend data, but the user may select the icon to change the view to see the school compared against the district and state. The user can then switch back to the three-year view by double-clicking the icon.

Special Note: The report includes the number of students participating on the GAA since it is individualized for each student. Students who take the GAA are not included in the results for the regular assessments on the Report Card as they are for Adequate Yearly Progress (AYP). However, a description of the GAA instrument is included under the Georgia Tests Section FAQ.

• To learn more about the CRCT
• To learn more about the Eighth Grade Writing Assessment
• To learn more about the GHSGT
• To learn more about the GHSWT
• To learn more about the EOCT
• To learn more about the GAA
• Why do the subgroups report show a different number of students and sometimes different distribution of performance levels than previously released test-publisher reports?
• Why do the 2005-2006 Report results on the Georgia High School Graduation Tests (GHSGT) look slightly different from school summary reports previously provided by the vendor or Georgia Department of Education?

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What is included in the "National Tests" section?

This section includes ACT, SAT, NAEP, and AP test results. ACT and SAT (three year comparisons) are available at the school, system, state and national levels. NAEP results are only available at the state level as NAEP is only sampled at the state level. AP exam results are available at the school, system and state levels., AP course participation by race/ethnicity and the number of participants and percentage of enrollment by course is provided for the 2006-2007 Report Card.

• To learn more about the SAT
• To learn more about the ACT
• To learn more about the AP exams
• To learn more about NAEP
• Why does GOSA present the SAT results by University System of Georgia (USG) institution type?
• What is the University System of Georgia (USG)?

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What is included in the "Indicators" section?

This section contains information on school performance indicators: HOPE Scholarship eligibility, Post-Secondary Data, Retained Students, Graduation Rates (three-year comparison), 7-12 Dropouts (three-year comparison), 9-12 Dropouts (three-year comparison), Attendance (three-year comparison), and High School Completer Credentials.

• How is the graduation rate calculated?
• What are exit credentials for high school completers?
• How is the dropout rate calculated?
• Who is a retained student?
• How does GOSA report Hope Scholarship eligibility?

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What is included in the "Student and School Demographics" section?

This section contains Community Data, Compensatory Programs, Selected Programs, and Enrollment by Demographics. Community Data includes key socio-demographic variables such as county background information for schools and districts. Compensatory Programs includes enrollment data for special education, English to Speakers of Other Languages (ESOL), Early Intervention Program (EIP), and remedial education. Selected Programs includes enrollment data for the Gifted program, Vocational Labs, and Alternative Programs. Enrollment by demographics shows fall and spring enrollment for 3 academic years.

• What is the data source for enrollment figures?
• What is the source of the percentage of economically disadvantaged students?
• What is the data source for the percentage of students with disabilities?
• What is the data source for the percentage of English Language Learners (ELL)?
• What is the data source for the percentage of migrant students?
• What are Selected Programs?
• What are Compensatory Programs?
• What is included under Community Data?

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What is included in the Personnel and Fiscal" section?

This section contains certified personnel and revenues and expenditures. Certified personnel information includes personnel data for administrators, support personnel and PK-12 teachers. Revenues and expenditures include the FTE count, K-12 revenues, K-12 expenditures, and salaries and benefits as percentages of revenues and expenditures.

• To learn more about what is reported for certified personnel
• To learn more about what is reported for a district’s fiscal data

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What is included in the "Comparisons" section?

This section contains: Compare Schools, Select a New School System, and Download Other Data. Compare Schools provides 2 websites that provide additional information about Georgiaschools and school systems, including additional ways to compare schools and school systems based on a variety of factors. Select a New School allows a user to compare up to 10 schools of the same level (elementary, middle, or high school) for 3 districts using selected criteria. Download other data is a list of assessment and demographic spreadsheets.

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Data Sources, Rules and Definitions

• What is meant by "All Students"?
• Why do I see "Too Few Students"?
• What does "No Data Available" mean?
• Why can’t I always get 100 when I sum percents?
• Where does GOSA get its data?
• What disaggregated data is included in the Report Card?
• How is GOSA able to disaggregate student performance data and school-level indicators?
• Why do academic performance results on the Report Card look different than those in the Adequate Yearly Progress (AYP) reports?
• How are students designated as "with disabilities"?

What is meant by "All Students"?

"All Students" refers to all students who were tested in a grade level or to all students for which an indicator (i.e., graduation rate) is applicable. However, there is one exception to this rule. "All Students" on the Georgia High School Graduation Tests (GHSGT) and the Georgia High School Writing Test (GHSWT) refers to all grade 11 first-time test takers.

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Why do I see "Too Few Students"?

Information is not reported on student groups with fewer than 10 students for reasons of confidentiality and statistical reliability.

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What is meant by "No Data Available"?

"No Data Available" appears when a school or system has no data to report.

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Why can’t I always get 100 when I sum percents?

Figures do not always add to 100 percent due to rounding. However, the sum of percents will always be either 99, 100, or 101.

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Where does GOSA get its data?

The K-12 data is provided to GOSA by the Georgia Department of Education (GaDOE). In addition, several other organizations and agencies provided information to GOSA or to GaDOE, to be used in this year’s Report Card, including the University System of Georgia, the Georgia Department of Technical and Adult Education, the Georgia Department of Labor, the Georgia Department of Human Resources, The College Board, the American College Testing Program, the Georgia Student Finance Commission, the Southern Association of Colleges and Schools, the Professional Standards Commission, and the Georgia Accrediting Commission.

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What disaggregated data is included in the Report Card?

The report provides disaggregated data (when available) on the basis of race/ethnicity, gender, disability, poverty level, migrant and English proficiency. For the Georgia tests, student results are reported in 15 categories:

• All Students
• Asian/Pacific Islander – A person having origins in any of the original peoples of the Far East, Southeast Asia, the Indian subcontinent, or the Pacific Islands. This area includes, for example, China, India, Japan, Korea, the Philippine Islands, and Samoa.
• Black – A person having origins in any of the black racial groups of Africa and not of Hispanic origin.
• Hispanic – A person of Mexican, Puerto Rican, Cuban, Central or South American, or other Spanish culture or origin, regardless of race.
• Native American/Alaskan – A person having origins in any of the original peoples of North America who maintains cultural identification through tribal affiliation or community recognitions.
• White – A person having origins in any of the original peoples of Europe, North Africa, or the Middle East and who has no Hispanic origin.
• Multiracial – A person having parents of different races.
• Male
• Female
• Student with Disabilities – A student or youth from 3 through 21 years of age is considered to have a disability under the Individuals with Disabilities Act (IDEA) if the student or youth meets one or more of the categories of eligibility consistent with State Board Rule 160-4-7-.02. Categories of eligibility include: autism, deaf/blind, deaf/hard of hearing, emotional and behavioral disorder, mild intellectual disability, moderate intellectual disability, severe intellectual disability, orthopedic impairment, other health impairment, significant developmental delay, specific learning disability, speech-language impairment, traumatic brain injury, and visual impairment. Such students are eligible to receive special education services.
• Student Without Disabilities – A student who does not meet any category of eligibility to receive special education services.
• Limited English Proficiency – A student who is an English Language Learner (ELL). An ELL student usually has a primary language other than English.
• Economically Disadvantaged – A student who is eligible for free or reduced priced meal program.
• Not Economically Disadvantaged – A student who is not eligible for free or reduced priced meal program.
• Migrant – A student who has been enrolled in the Migrant Education Program (MEP) for any time during the year. A child/youth is eligible to receive Migrant Education Program services if: 1) she/he is between 3 and 21 years of age; 2) parent, guardian, or other immediate family member is a migratory agricultural worker or fisher; and 3) moved within the past 36 months from one school district to another to enable the migrant worker to obtain temporary or seasonal employment in an agricultural or fishing activity.

These categories are used for reporting indicator data as well. For some test results (e.g., SAT and ACT), results by disability and limited English proficiency were not available, and race categories may differ slightly.

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How is the report able to disaggregate student performance data and school-level indicators?

Beginning with the 2002-2003 Report Card, GOSA’s Report Card reflects the merging of Georgia test files with the Student Record for purposes of standardizing the identification of students by various group factors. The Student Record contains information on the race/ethnicity, gender, English proficiency, disability status, and migrant status on every student enrolled in a Georgia public school during any period of an academic year. Test results on years prior to 2002-2003 were based on the student self-reported coding on the test answer documents. Results on the SAT, ACT, and NAEP are reported by using the race/ethnic categories and other student demographic information from the actual answer documents, therefore the student groupings may differ slightly.

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How are students designated as "Students with Disabilities"?

"Students with Disabilities" refers to those students who were coded with a state required code corresponding to a specific exceptionality or disability on the 2006 Student Record. Categories of eligibility include: autism, deaf/blind, deaf/hard of hearing, emotional and behavioral disorder, mild intellectual disability, moderate intellectual disability, severe intellectual disability, orthopedic impairment, other health impairment, significant developmental delay, specific learning disability, speech-language impairment, traumatic brain injury, and visual impairment. Students with disabilities are eligible to receive special education services via an Individualized Education Program (IEP).

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Accountability Section FAQ

What is AYP?

Adequate Yearly Progress (AYP) is one of the cornerstones of the federal No Child Left Behind Act of 2001 (NCLB). It is a measure of year-to-year student achievement on statewide assessments. Schools, school districts, and states must demonstrate a certain level of performance on reading and/or language arts and mathematics assessments. The major components of AYP are (1) to show 95% Test Participation, (2) to meet Annual Measurable Objectives based on assessment results, and (3) to meet criteria for a Second Indicator. Schools that do not demonstrate AYP for two consecutive years in the same subject area are designated as schools in Needs Improvement.

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What is accreditation?

Accreditation is a voluntary process by which schools seek a certification that they comply with the accrediting agencies educational standards or criteria. There are two agencies that provide accreditation to Georgia schools.

• The Southern Association of Colleges and Schools (SACS) offers a process of accreditation to educational institutions in eleven southern states. SACS accreditation is a voluntary process of evaluation and application of educational standards or criteria. The SACS entity responsible for accreditation is called the Council on Accreditation and School Improvement (SACS CASI). Schools which have been formally accepted into the accreditation process for evaluation for the first time are noted as being candidates for accreditation.
• The Georgia Accrediting Commission (GAC) has accredited Georgia schools that meet its standards since 1904. Schools must complete an application and submit to an on-site visit by a GAC consultant to obtain GAC accreditation, and must have a GAC consultant on-site visit every five years to maintain accreditation. The GAC recognizes four levels of accreditation: Preparation Status, Provisional Status, Accredited Status, and Accredited with Quality Status. Preparation Status is given to schools which have begun the process of applying the GAC standards and procedures. Provisional Status is given to schools which have begun applying GAC standards and procedures and have met standards in the areas of finances and administrator qualifications. Accreditation Status is given to schools which have met financial and administrator qualifications and have met at least 85% of the standards in each of the sections set by the GAC Board of Directors. A school is Accredited with Quality when it meets all of the standards which apply to Accreditation Status. The accreditation status of each school must be approved by the GAC Board of Directors.

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What is a highly qualified teacher?

As part of the No Child Left Behind Act of 2001 (NCLB), states are to implement plans for ensuring that students receive instruction from a highly qualified teacher. The U. S. Department of Education defines Highly Qualified Teachers (HQT) and provides state requirements for HQT as follows:

• Highly Qualified Teachers: To be deemed highly qualified, teachers must have: 1) a bachelor's degree, 2) full state certification or licensure, and 3) demonstrate that they know each subject they teach.
• State Requirements: NCLB requires states to 1) measure the extent to which all students have highly qualified teachers, particularly minority and disadvantaged students, 2) adopt goals and plans to ensure all teachers are highly qualified and, 3) publicly report plans and progress in meeting teacher quality goals.
• Demonstration of Competency: Teachers (in middle and high school) must demonstrate that they know the subject they teach with: 1) a major in the subject they teach, 2) credits equivalent to a major in the subject, 3) passage of a state-developed test, 4) High, Objective, Uniform State Standard of Evaluation (HOUSSE) that is for veteran teachers only – for more information see below, 5) an advanced certification from the state, or 6) a graduate degree.
• High, Objective, Uniform State Standard of Evaluation (HOUSSE): NCLB allows states to develop an additional way for current teachers to demonstrate subject-matter competency and meet highly qualified teacher requirements. Proof may consist of a combination of teaching experience, professional development, and knowledge in the subject garnered over time in the profession.

In Georgia, the Georgia Professional Standards Commission (GAPSC) has the full responsibility for the preparation, certification, and conduct of the certified, licensed, or permitted personnel employed in the public schools of the state of Georgia. Its mission is "to provide a qualified teacher in every classroom by setting and applying high standards for the preparation, certification, and continued licensing of Georgia public educators." To learn more about the GAPSC and teacher certification in Georgia, visit: http://www.gapsc.com.

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Georgia Tests Section FAQ

What are the Georgia Criterion-Referenced Competency Tests (CRCT)?

The Georgia Criterion-Referenced Competency Tests (CRCT) are state-mandated end-of-year assessments. These tests are designed to measure how well students have mastered the content and skills that are unique to Georgia's Performance Standards (GPS) and to Georgia’s Quality Core Curriculum (QCC) in the areas of reading, English/language arts, and mathematics in grades 1 through 8 and in science and social studies in grades 3 through 8. The CRCT item format is selected-response. Based on performance, students are classified as:

For GPS based assessments:

• Scores below 800 - "Does Not Meet Standard;"
• Scores from 800 to 849 - "Meets Standard;"
• Scores at or above 850 - "Exceeds Standard."

For QCC based assessments:

• Scores below 300 - "Does Not Meet Standard;"
• Scores from 300 to 349 - "Meets Standard;"
• Scores at or above 350 - "Exceeds Standard."

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What is the Eighth Grade Writing Assesment?

The grade 8 writing assessment is administered each January. Students demonstrate their writing ability by responding to an expository or persuasive writing topic. Student writing is assessed analytically on four domains: Ideas, Organization, Style, and Conventions. Performance is described by a scale score that can range from 100 to 350. Scores from 200 to 249 “Meet Expectations" and scores greater than 250 "Exceed Expectations."

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What are the Georgia High School Graduation Tests (GHSGT)?

Currently, the Georgia Department of Education (GaDOE) administers the GHSGT to evaluate student performance at the high school level. The tests include assessments in the areas of English/language arts, mathematics, science, and social studies. Current high school diploma requirements mandate that a student must achieve a passing score in each subtest of the GHSGT as well as on the Georgia High School Writing Test. If a student does not pass a subject’s test, then he/she is retested in that subject area. A student has multiple opportunities to take each subject’s test. The four core subject tests are scored Fail, Pass, and Pass Plus. The scale scores on the GHSGT can range from 400 to 600; the cut-points for the levels of performance vary by subject. The following chart shows the scales and performance levels.

	Scale Scores for the Performance Levels on GHSGT Fail Pass Pass Plus English Language Arts 400 to 499 500 to 537 538 to 600 Mathematics 400 to 499 500 to 534 535 to 600 Science 400 to 499 500 to 530 531 to 600 Social Studies 400 to 499 500 to 525 526 to 600

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What is the Georgia High School Writing Test (GHSWT)?

Currently, the Georgia Department of Education (GaDOE) administers the GHSWT to evaluate a student’s writing performance at the high school level. Current high school diploma requirements mandate that a student must achieve a passing score on the GHSWT as well as on each subject area test of the Georgia High School Graduation Tests. If a student does not pass the writing test, then he/she is retested. A student has multiple opportunities to take each subject’s test. The writing test is scored as Fail (for scales scores between 400 and 499) or Pass (for scale scores of 500 to 600).

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What are the End-of-Course Tests (EOCT)?

The A+ Education Reform Act of 2000, O.C.G.A. §20-2-281, mandates that the State Board of Education adopt end-of-course assessments in grades nine through twelve for core subjects to be determined by the State Board of Education. With educator input, and State Board approval, the End-of-Course Testing (EOCT) program is currently comprised of eight content area assessments:

• English Language Arts
  • Ninth Grade Literature and Composition
  • American Literature and Composition
• Mathematics
  • Algebra I
  • Geometry
• Science
  • Biology
  • Physical Science
• Social Studies
  • United States History
  • Economics/Business/Free Enterprise

The EOCT is administered three times each school year in the fall, spring, and summer. Performance on the EOCT is described as a scale score and performance level as indicated below:

For GPS based EOCT (science and language arts):

• Scores below 400 - "Does Not Meet Standard;"
• Scores from 400 to 449 - "Meets Standard;"
• Scores at or above 450 - "Exceeds Standard."

For QCC based assessments (mathematics and social studies):

• Scores below 600 - "Does Not Meet Standard;"
• Scores from 600 to 629 - "Meets Standard;"
• Scores at or above 630 - "Exceeds Standard."

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What is the Georgia Alternate Assessment (GAA)?

The Georgia Alternate Assessment (GAA) is a key component of the Georgia Student Assessment Program. Under the No Child Left Behind Act of 2001 (NCLB) and the Individuals with Disabilities Education Act (IDEA), states must ensure that all students, including students with significant cognitive disabilities, have access to a general curriculum that encompasses challenging academic standards. States must also ensure that all students are assessed for their progress toward meeting academic standards. Students with significant cognitive disabilities may be assessed via an alternate assessment based on alternate achievement standards, as determined by the students’ IEP team. The US Department of Education (USED) defines an alternate achievement standard as one that “sets an expectation of performance that differs in complexity from a grade-level achievement standard." Alternate achievement standards must be aligned to state academic content standards, although they may reflect prerequisite or entry-level skills.

Beginning in the fall of 2006, a portfolio of student work samples was used to capture student learning and achievement/progress in the four content areas (English Language Arts, Mathematics, Science, and Social Studies). The focus is on academic content and skills.

• Grades K-2 will develop a portfolio in English Language Arts and Mathematics.
• Grades 3-8 and 11 will develop a portfolio in English Language Arts, Mathematics, Science, and Social Studies.

The GAA portfolio entries were scored for four discrete dimensions:

• Fidelity to Standard assesses the degree to which the student’s work addresses the grade-level standard to which it is aligned;
• Context assesses the degree to which the student work exhibits the use of grade-appropriate materials in a purposeful and natural/real-world application;
• Achievement/Progress assesses the increase in the student’s proficiency of skill across the two collection periods; and
• Generalization assesses the student’s opportunity to apply the learned skill in other settings and with various individuals in addition to the teacher or paraprofessional across all content areas assessed.

In addition to rubric scores, student achievement on the GAA will be reported in terms of three performance levels.

• Emerging Progress: based on evidence in the portfolio, the student is beginning to demonstrate an understanding of fundamental skills and knowledge aligned to grade-appropriate standards.
• Established Progress: based on evidence in the portfolio, the student demonstrates an understanding of fundamental skills and knowledge aligned to grade-appropriate standards.
• Extending Progress: based on evidence in the portfolio, the student demonstrates an increased understanding of fundamental skills and knowledge aligned to grade-appropriate standards.

Portfolio Collection Periods:

• Achievement/Progress is documented in two collection periods during a school year. The first collection period will provide evidence of a student’s entry-level performance (initial performance of the skill); the second collection period will provide evidence of a student’s achievement/progress to date.
• The collection period window between the first collection period and the second collection period is a minimum of three weeks to a maximum of five months.

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How is GOSA able to disaggregate student performance data and school-level indicators?

Beginning with the 2002-2003 Report Card, GOSA’s Report Card reflects the merging of Georgia test files with the Student Record for purposes of standardizing the identification of students by various group factors. The Student Record contains information on the race/ethnicity, gender, English proficiency, disability status, free/reduced meal eligibility status, and migrant status on every student enrolled in a Georgia public school during any period of an academic year. Test results on years prior to 2002-2003 in previous Report Cards were based on the student self-reported coding on the test answer documents. Results on the SAT, ACT, and NAEP are reported by using the race/ethnic categories and other student demographic information from the actual answer documents, and therefore, the student groupings may differ slightly.

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Why do academic performance results on the Report Card look different than those in the Adequate Yearly Progress (AYP) reports?

The No Child Left Behind Act of 2001 (NCLB) distinguishes between the requirements for AYP purposes and Report Cards. The differences in reporting occur because of the following:

• Academic performance results for AYP only reflect the students that meet the definition of full-academic year (FAY) and for groups that meet the minimum size of 40 students or 10% of students in AYP grade levels, which ever is higher with a cap of 75 students. Report Cards reflect assessment results for all students that were tested and include results for groups that are comprised of 10 or more students.
• Academic performance results for AYP reflect only Criterion-Referenced Competency Test (CRCT) in reading/English language arts and mathematics and the Georgia High School Graduation Test (GHSGT) in English and mathematics. Report Cards must reflect all subject areas tested (those mentioned previously plus science and social studies) on the CRCT and GHSGT as well as the Eighth Grade Writing Assessment, and the Georgia High School Writing Assessment.
• For purposes of AYP, results must be reported on 10 grouping factors: all students, 6 race/ethnic categories, students with disabilities, students with limited English proficiency, and economically disadvantaged students. For purposes of the Report Card, results must be reported on 15 grouping factors: the aforementioned student grouping factors plus male/female, students without disabilities, non-economically disadvantaged students, and migrant students.

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Why do Report Card results on subgroups show a different number of students and sometimes different distribution of performance levels than previously released test-publisher reports?

As of the 2002-2003 academic year, the official source of student demographic information is the Georgia Department of Education’s Student Record. GaDOE’s process of reporting requires that the test documents be matched to the Student Record. When test records have erroneous or missing student identifiers, then a match cannot be made to the Student Record, and thus there is no available demographic information for that student and his/her test record. Demographic coding on test records often does not agree with the official student information in the Student Record. For this reason, the Student Record was mandated as the official source of student demographic information in May 2003 and has been used for reporting tests by grouping factors since the 2002-2003 Report Cards. Results on previous years are based on the student self-coding on test answer documents.

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Why do the 2005-2006 Report results on the Georgia High School Graduation Tests (GHSGT) look slightly different from summary reports for my school?

GHSGT test performances are reported on the 2005-2006 Report Card as three discrete categories: Fail, Pass, and Pass-Plus. This is slightly different from actual reports received by schools and systems in which the Pass and Pass-Plus categories were combined. This means that the sum of the three score categories will approximate 100 percent (+ or -1 due to rounding).

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National Tests Section FAQ

What is the SAT?

The SAT is a college admissions test developed by The College Board Entrance Examination Board and Educational Testing Service. The SAT has a verbal component, a math component and a writing component. Scores range from 200 to 800 on each section; when the three scores are combined for a total score, the range is from 600 to 2400. Many students take the SAT multiple times. The College Board releases SAT scores annually by reporting on the scores for seniors from their most recent administration. Some colleges, however, may take into consideration for college admission, a student’s highest verbal and highest math score regardless of the administration. GOSA presents SAT results in both ways. Only school, system, and state scores based on the most recent administration can be compared to the national scores. It should also be noted that the national scores released by The College Board include both private as well as public school students.

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What is the ACT?

The ACT is a college admissions test developed by The American College Testing Program. The ACT results are based on student scores from their most recent administration so that they are comparable to the national averages released by The American College Testing Program. The report includes the composite scores from the 2007 graduating seniors who took the ACT Assessment as sophomores, juniors, or seniors. An ACT composite score is a combination of the subtest scores in the areas of English, mathematics, reading, and science reasoning. Scores on the composites as well as each subtest range from 1 to 36. Disaggregated results for the ACT are only available at the state level.The school and system ACT data are for public schools in Georgia. The state results are for all Georgia schools, public and non-public.

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What are the Advanced Placement Exams?

The Advanced Placement Program (AP) is a cooperative educational endeavor between secondary schools and colleges and universities. The AP Program offers students an opportunity to be exposed to challenging content at the college level. By taking the AP exams, students can demonstrate their mastery of the course material. Each AP exam is scored on a scale of 1 to 5. A student who earns a score of 3, 4, or 5 is generally considered eligible to receive credit for the equivalent course at one of the colleges or universities that gives credit for AP exams. There are 38 AP courses and exams offered across 19 subject areas. The AP Program is sponsored by the College Board. For more information on AP courses and exams, visit http://www.collegeboard.com/student
/testing/ap/about.html

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What is the NAEP?

The National Assessment of Educational Progress (NAEP) is the only national representative and continuing assessment of what America’s students know and can do in various subject areas. The assessment has been given since 1969 and is administered to representative samples of 4^th, 8^th, and 12^th grade students in every state in the nation. State level results have been reported since 1990 and Georgia has participated in the reading assessments since 1992; in mathematics since 1990; in science since 1996; and in writing beginning in 2003.

The most recent NAEP results for Georgia are included in the 2006-2007 Report Card. The report includes:

• 2007 and 2005 results on Reading in 4th and 8th grades
• 2007 and 2005 results on Mathematics in 4th and 8th grades
• 2006 results on Science in 4th and 8th grades
• 2003 results on Writing in 4th and 8th grades

State and national comparisons for these tests are reported under the National Tests section for all students and for students by race/ethnicity and gender.

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Why does the report present the SAT results by University System of Georgia (USG) institution type?

The graph entitled "Percent of High School Seniors Scoring At or Above the Average Total SAT Score of 1st-Time College Freshmen Entering Board of Regents Higher Education Institutions in the Fall" shows how seniors who took the SAT performed as compared to the average scores for college freshmen at the various types of University System of Georgia (USG) institutions.

For example, the state level summary for 2007 shows that 14% of the high school seniors in 2006-2007 across the state had a SAT score at or above the average SAT of 1223 for college freshmen entering Research Universities in fall 2006. USG institutions use multiple criteria including high school course selection, grade point average, and SAT/ACT scores for college admission. While the university system has set minimum SAT requirements, individual institutions may set higher admissions standards. The average SAT score by type of institution better represents the typical freshmen class at those colleges.

The average SAT score for college freshmen entering a sector can vary from one year to the next, but in most cases the average has increased. For example, the average SAT for freshmen at State Universities in Fall 2003 was 1010, in Fall 2004 the average was 1016, and in Fall 2005 the average was 1020.

It should also be noted that these percentages are based on duplicated counts and should not be summed. For example, a student with a SAT score at or above the average (1223) for a Research University is also counted among those students scoring at or above the averages for the other types of institutions. SAT results for state colleges and two-year colleges are no longer being reported as the SAT/ACT scores are no longer required for admission to a state college and two-year college.

For more details on USG admission requirements, visit http://www.usg.edu.

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What is the University System of Georgia (USG)?

The Board of Regents of the University System of Georgia is the governing body of the institutions of higher learning. These institutions are divided into 5 types: research universities, regional universities, state universities, state colleges, and two-year colleges. For more information about the Board of Regents and the University System of Georgia, access http://www.usg.edu.

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School Performance Indicators FAQ

How is the graduation rate calculated?

To comply with the No Child Left Behind Act of 2001 (NCLB), Georgia has defined a graduate as a student who leaves high school with a Regular Diploma (this does not include Certificates of Attendance or Special Education Diplomas) in the standard time (i.e., 4 years). In prior years, Georgia has reported a completion rate that allowed the inclusion of students receiving a Certificate of Attendance or a Special Education Diploma. Because of the NCLB timeline for reporting information, graduation rate is calculated by using information in the relevant Student Records.

The actual graduation rate calculation is a proxy calculation; in other words, the lack of unique statewide student identifiers does not allow for tracking of individual students across the four high school years. The graduation rate reflects the percentage of students who entered ninth grade in a given year and were in the graduating class four years later. The 2006-2007 K-12 Report Card provides the 2005, 2006, and the 2007 graduation rates. A brief description of how the graduation rate for 2007 is calculated follows:

1. Sum the 9th-grade dropouts in 2003-2004, the 10th-grade dropouts in 2004-2005, the 11th-grade dropouts in 2005-2006 and the 12th-grade dropouts in 2006-2007 for a four-year total of dropouts.
2. Divide the number of students receiving regular diplomas by the four-year total of dropouts plus the sum of students receiving Special Education Diplomas plus the number of students receiving Certificates of Attendance plus the number of students receiving regular diplomas. The number of students displayed on the graphs represents an approximation to the students in the ninth-grade in 2003-2004 that should have graduated in 2007 and is the denominator in this step.
3. Change the result in step 2 from a decimal to a percentage (example: 0.83 equals 83%).

Graduation Rate Formula:

	Numerator: # of students who graduate with regular diplomas Denominator: # of dropouts in 9th, 10th, 11th, 12th from appropriate years + graduates + other completers

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What is meant by high school completers, graduates, and exit credentials?

Completers are those students who exit from high school with some credential. Some exit with regular diplomas and others exit with either a Special Education Diploma or a Certificate of Attendance.

Graduates are a special group of completers. Graduates are students who have met course and assessment criteria. Graduates have completed a high-school program of study with a minimum of 22 units and have passed the four subject areas (English, mathematics, science, and social studies) of the Georgia High School Graduation Test and the Georgia High School Writing Test. Graduates may earn one of several kinds of endorsements:

• Diplomas with Both College Prep and Vocational Endorsements. The table shows the number of students graduating in 2007 who have met the criteria of both the college preparatory program and vocational education program and who have passed the assessment requirements. Formal seals of endorsements for both programs are affixed to the high school diplomas for these students.
• Diplomas with College Prep Endorsements. The table shows the number of students graduating in 2007 who completed a program of study of 22 units in a college-preparatory program and who have passed the assessment requirements. A formal seal of endorsement is affixed to the high school diplomas for these students.
• Diplomas with Vocational Endorsements. The table shows the number of students graduating in 2007 who completed a program of study of 22 units of which 4 must be in vocational education and who have passed the assessment requirements. A formal seal of endorsement is affixed to the high school diplomas for these students.

Other Completers include those students who exit high school with either a Special Education Diploma or a Certificate of Attendance.

• Special Education Diplomas. The table shows the number of students with disabilities assigned to a special education program who have not met the state assessment requirements or who have not completed all of the requirements for a high school diploma, but who have nevertheless completed their Individualized Education Program (IEP) and graduated in 2007. The diplomas identify graduates as Students with Disabilities.
• Certificates of Attendance. The table shows the number of students completing high school in 2007 who met all requirements for attendance and units but did not meet the standardized assessment criteria for a diploma. These students are awarded the Certificate of Attendance in place of the high school diploma. After leaving high school, students receiving the Certificates of Attendance are provided opportunities to retake the required assessments and, if they pass, are awarded the appropriate diploma.

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How is the dropout rate calculated?

To comply with the No Child Left Behind Act’s (NCLB) timeline for reporting information to the public, the process for identifying dropouts had to be adjusted to rely solely on the Student Record collection. The National Center for Education Statistics requires that states report a 7-12 grade dropout rate and a 9-12 grade dropout rate. Students are reported as dropouts if they leave school for one of the following reasons: Marriage, Expelled, Financial Hardship/Job, Incarcerated/Under Jurisdiction of Juvenile or Criminal Justice Authority, Low Grades/School Failure, Military, Adult Education/Postsecondary, Pregnant/Parent, Removed for Lack of Attendance, Serious Illness/Accident, and Unknown. The dropout rate calculation is the number of students with a withdrawal code corresponding to a dropout divided by the number of students that attended the school. The number of students that attended the school is based on any student reported in the Student Record and excludes no-shows.

In response to the nationwide focus on high schools and its mission to increase school completion, GOSA has made a reporting policy change. Beginning with the 2005 Report Card, GOSA began reporting two dropout rates for those schools with grade configurations covering both 7-12 and 9-12 grade spans. In the past, such schools had either a 7-12 dropout rate or a 9-12 dropout rate depending upon the school’s grade configuration. GOSA has recalculated both rates for 2004 and 2005 in order to provide stakeholders a trend line. System and state level reports will continue to show both a 7-12 dropout rate and a 9-12 dropout rate.

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How does GOSA report Hope Scholarship eligibility?

HOPE (Helping Outstanding Pupils Educationally) Scholarship eligibility data is reported bythe Georgia Student Finance Commission (GSFC). The report includes the number and percent of students eligible for the HOPE scholarship at the school, system, and state levels.

Through the 2005-2006 school year, public and private high schools calculated summary grade point averages for graduating seniors to transmit a list of HOPE scholarship eligible students to the Georgia Student Finance Commission each February (preliminary list) and June (final list). In making these calculations, local schools counted only the highest grades for the required number of course credits in the areas of English, mathematics, science, social studies and foreign language (for college preparatory only). Schools weighted grades as they deemed appropriate. Further, they could use a numeric (0-100) or a 4.0 scale to report (A=4, B=3, etc.) grades. If a student received a college preparatory diploma, the scholarship eligibility standard was 3.0 on a 4.0 scale or 80 on a numeric scale. If the student received a diploma type that was not college preparatory, the scholarship eligibility standard was 3.2 on a 4.0 scale or 85 on a numeric scale.

Beginning in school year 2006-2007, the new HOPE scholarship eligibility law went into effect. Under this standard, schools are no longer required to calculate grade point averages but will transmit transcript and grading scale data for all seniors to the GSFC. As required by law, all high school attempted grades must be reported, whether or not credit was earned. GSFC calculates student eligibility for the HOPE scholarship using un-weighted grades and will apply a 3.0 scholarship eligibility standard for college preparatory students and a 3.2 scholarship eligibility standard for students receiving other diploma types, both on a true 4.0 scale (no grades regardless of weighting will exceed 4.0). Earned Advanced Placement (AP) and International Baccalaureate (IB) course grades will be un-weighted by GSFC, if weighted by the local school, and then uniform weights will be added by the GSFC to these courses before GSFC calculates each student’s grade point average. Note that only courses for which a grade was earned will be counted in the GPA calculation; thus "incomplete" or "withdrawn" courses will not be considered.

Eligible students may use the HOPE scholarship to attend a postsecondary school in Georgia. The HOPE scholarship program is funded by the Georgia Lottery for Education. The percentage of graduates is computed using the number of reported eligible-for-HOPE graduates divided by the number of 2006-2007 graduates. For more information, please visit http://www.gsfc.org/publishing/pdf/2006/hope_changes_2007.pdf.

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Student and School Demographics FAQ

What is the data source for enrollment figures?

Enrollment graphs show both fall and spring counts for an academic year. The Georgia Department of Education collects enrollment counts from school systems periodically throughout the year. These collections are known as FTE (Full-Time Equivalency) counts. Fall enrollment figures are based on the October 2006 FTE count and the spring enrollment figures are based on the March 2007 FTE count. The enrollment figure presented at the top of each page for a school, system, or the state reflects the October 2006 FTE. Previous years’ information is based on the corresponding FTE counts.

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What is the source of the percentage of economically disadvantaged students?

This percentage is calculated by dividing the number of students eligible to receive free- or reduced-priced meals (as reported to the Georgia Department of Education in October 2006 Nutrition Count) by the total school enrollment (as reported by the October 2006 FTE count). Previous years’ information is based on the October FTE collections from the corresponding years.

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What is the data source for the percentage of students with disabilities?

The percentage of students with disabilities is based on the December 2006 FTE (Full-Time Equivalency) count divided by the total enrollment from the Fall 2006 FTE count. These students must also be enrolled during FTE 1. The December FTE has been declared the official count of students with disabilities (special education.

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What is the data source for the percentage of students with limited English proficiency?

The percentage of students who are English Language Learners (ELL) is based on the 2007 Student Record. GaDOE calculates this percentage from the count of students identified as ELL divided by the count of students identified at that school, system, or state anytime during the academic year according to the 2007 Student Record.

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What is the data source for the percentage of migrant students?

The percentage of migrant students is based on the 2007 Student Record. GaDOE calculates this percentage from the count of students identified as enrolled in the Migrant Education Program divided by the count of students identified at that school, system, or state anytime during the academic year according to the 2007 Student Record.

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Who is a retained student?

A retained student is one who is reported in the October 2006 FTE as being in the same grade for the 2006-2007 school year as he/she had been in the 2004-2005 school year. The report shows numbers for each race/ethnicity category and for male/female. The percent is based on the disaggregation group.

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What is included under Community Data?

With the exception of the migrant education eligibility information, all community data are collected and reported at the system level only. Data reported for city school systems are the figures for the county in which the city system resides. Such data are provided to the community served by a school system and its schools. Community data include the following data elements:

• Children Eligible for Migrant Education: The report includes the number of children and youth in the Migrant Student Transfer System between September 1, 2006, and August 31, 2007, identified as eligible to receive services through the Migrant Education Program. A child/youth is eligible to receive Migrant Education Program services if: 1) she/he is between 3 and 21 years of age; 2) parent, guardian, or other immediate family member is a migratory agricultural worker or fisher; and 3) moved within the past 36 months from one school district to another to enable the migrant worker to obtain temporary or seasonal employment in an agricultural or fishing activity. The reported data also include 3- and 4-year olds, drop-outs, and students served by Georgia public schools only in the summer. The data were provided by the Georgia Migrant Education Program and reflect the number of individuals eligible to receive services through the Migrant Education Program, not the number migrant students actually receiving educational services by a specific school system.
• Number of Food Stamp Participants: The purpose of the food stamp program is to assure that low income families have adequate and nutritious food. An eligible food stamp household must have a gross income less than approximately 130% of the federal poverty level and net income of less than approximately 100% of the federal poverty level. Countable resources of household members cannot exceed $2,000 (or $3,000 if the household includes an elderly or disabled member). Food stamp participants must meet citizenship and work requirements. The data are a yearly average of the number of families receiving benefits each month from July 2006 through June 2007. The data were collected and provided by the Georgia Department of Human Resources, Department of Family and Children Services.
• Number of Families Receiving Temporary Assistance for Needy Families (TANF): The Temporary Assistance for Needy Families (TANF) program provides cash assistance for needy families with dependent children who are deprived of the support of one parent by reason of death, incapacity, absence, unemployment, or underemployment. When deprivation is based on unemployment or underemployment, one parent must have an established work history. The data are a yearly average of the number of families receiving aid each month from July 2006 through June 2007. TANF recipients are the most economically deprived with income substantially below the federal poverty level. The data were collected and provided by the Georgia Department of Human Resources, Department of Family and Children Services.
• Per Capita Income: Per capita personal income is the annual total personal income of residents from all sources (e.g. wages/salaries, proprietors. income, rental, dividends, and interest) divided by the Census Bureau midyear estimates of resident population. The data are collected by the US Department of Commerce, Bureau of Economic Analysis. The data are available in May of each year but are two years behind. The data on the Report Card were released by the Commerce Department in May 2007 for the calendar year 2006.
• Unemployment Rate: The unemployment rate is defined as the number of unemployed persons divided by the total work force. The data on the Report Card are for the 2006 calendar year. Unemployed persons are those: 1) on a temporary layoff, 2) whose job ended involuntarily and began looking for work, 3) who terminated their job voluntarily and began looking for work, 4) who completed temporary assignments and began looking for work, 5) reentrants into the job market search, and 6) new entrants (those who never worked) entering the job market. The labor force comprises all persons 16 years old or older classified as employed or unemployed as previously described. The data were provided by the Georgia Department of Labor and represent a summation of monthly averages.
• 2000 Population: This represents the total population as reported by the 2000 U.S. census data collection. These data were provided by the U.S. Bureau of the Census from the 2000 Census of Population and Housing.

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What are Selected Programs?

This section of the Report Card shows data on programs in which students may enroll. The following briefly describes the various selected programs:

• Gifted: The number of students enrolled in the Gifted Program, as reported by an unduplicated count of the October 2006 and March 2007 FTE. Gifted students meet state eligibility criteria for gifted education and receive special instruction and/or special ancillary services to achieve at levels commensurate with their identified abilities.
• Vocational Labs: The number of students in grades 9-12 enrolled in Vocational Lab courses, as reported in the October 2006 FTE count. Vocational Lab courses are state-approved and provide a laboratory component. The laboratory setting allows a significant portion of the instructional time to be spent in hands-on activities.
• Alternative Programs: The number of students enrolled in an Alternative Program, as reported in the October 2006 FTE count. Alternative Programs are designed for a variety of students who may require an altered or modified educational environment. For example, Alternative Programs serve students who exhibit disruptive behaviors in the traditional school; students with “regular" status who choose to complete high school in a night school placement; or those whose academic progress may be furthered in a modified instructional program delivered in classes with smaller teacher-pupil ratios.

The Report Card reports selected program data as a number and as a percent of student population.The number of students enrolled in a selected program divided by the total number of students reported in the October 2006 FTE count as enrolled in the grades served by this program.

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What are Compensatory Programs?

This section of the Report Card shows data on programs in which students receive special services that target areas of student needs.

• Special Education: The number of students enrolled in special education classes, as reported in the December 2006 FTE count. Special Education Programs are provided for identified eligible students with one or more disabilities, including intellectual disabilities, emotional/behavior disorders, specific learning disabilities, orthopedic impairments, speech/language impairments, visual impairments, significant developmental delay, and deaf/blind disabilities. The reporting of Special Education students is broken out by students in grades K-12 and students in pre-kindergarten.
• English to Speakers of Other Languages (ESOL): The number of students enrolled in the state-funded ESOL program at least one 50-60 minute segment of the day as reported in the October 2006 FTE count. ESOL students are those students who, because their native language/home language/first language is other than English, have difficulty speaking, reading, writing, or understanding the English language. ESOL students do not possess sufficient English language skills to benefit fully from the regular classroom instruction.
• Early Intervention Program (EIP): The number of students enrolled in the Early Intervention Program (EIP), at least one 50-60 minute segment of the day, as reported in the October 2006 FTE count. The EIP Program is designed to serve students in the early grades (K-5) that are at risk of not reaching or maintaining academic grade level. The purpose of the Early Intervention Program is to provide additional instructional resources to help students who are performing below grade level obtain the necessary academic skills to reach grade level performance in the shortest possible time.
• Remedial Education Program:The number of students enrolled in the Remedial Education Program at least one 50-60 minute segment of the day, as reported in the October 2006 FTE count. The purpose of the Remedial Education Program is to assist students in grades 9-12 as they attempt to meet academic expectations of the Quality Core Curriculum (QCC) and Georgia Performance Standards (GPS) in reading, mathematics, and writing. Beginning 2006-2007, REP will include students in grades 6-12.
• Title I: On the Report Card, each school is designated as a Title I School-wide Program or a Title I Targeted Assistance Program, or as not being served by a Title I program. Title I is a part of the No Child Left Behind Act of 2001 (NCLB). This act provides federal funds through the Georgia Department of Education to local school districts and public schools with high numbers or percentages of poor children to help ensure that all children meet challenging State academic content and student academic achievement standards. Title I is designed to support State and local school reform efforts tied to challenging State academic standards in order to reinforce and enhance efforts to improve teaching and learning for students. Title I programs must be based on effective means of improving student achievement and include strategies to support parental involvement. Local school districts target the Title I funds they receive to public schools with the highest percentages of children from low-income families. These funds may be used for children from preschool aged to high school. In addition, local school districts are required to provide services for eligible private school students. These services must be developed in consultation with officials of the private

The Report Card reports compensatory program data as a number and a percent of student population.The number of students enrolled in a compensatory program divided by the total number of students reported in the October 2006 FTE count as enrolled in the grades served by this program. For example, the Early Intervention Program serves only students in grades K-5. The percent of student population reports the percentage of students enrolled in EIP in grades K-5 compared to the total number of students in grades K-5 in the school.

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Personnel and Fiscal Section FAQ

What is reported for certified personnel?

Certified Personnel data are compiled from information reported by local school systems on the Certified/Classified Personnel Information (CPI) Report. The CPI is used to gather information regarding school system employees. The Report Card includes only those employees who hold a valid Georgia certificate.

For each category of personnel, the number of positions and the number of certified personnel are reported. The number of positions is reported as a decimal number designating the certified positions at that location, with partial numbers representing part-time positions, while the number of personnel is an actual head count of full-time and part-time certified employees.

For example, two full-time teachers and one teacher who works for half of the day is reported as 2.5 teacher positions and 3 certified personnel.

A full-time certified employee serving more than one school is counted as a part-time employee at the respective schools but as a full-time employee in the system-wide totals.

Years experience refers to the total number of approved years of service as an educator.

An itinerant teacher is a full-time certified employee serving more than one school and is counted as a part-time employee at the respective schools but as a full-time employee in the system-wide totals.

Years experience refers to the total number of approved years of service as an educator.

Certified Staff Ratios are based on numbers of positions as defined below.

• Teacher/Administrator Ratio is the number of teacher positions in a system for every one administrator position.
• Teacher/Support Person Ratio is the number of teacher positions in a system for every one support personnel position.
• Teacher/Staff Ratio is the number of teacher positions in a system for every one certified staff position (administrators and support personnel).
• Student Enrollment/All Teachers Ratio is the number of students enrolled in a school system for every one teacher position, including instructional specialists, special education teachers and vocational instructional teachers, as well as regular classroom teachers.

Distribution of Certified Personnel by Category is displayed in a pie graph. These percentages are based on numbers of persons in each category.

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What is reported for a district’s fiscal data?

The Data Collection Unit within the Georgia Department of Education (GaDOE) provided GOSA with the fiscal information for the school systems and for the state as a whole. This information is based on several sources of data including the Georgia Superintendent’s Association and GaDOE Financial Review Unit. The following explains the various fiscal data elements:

• FTE Count: The FTE or full-time equivalent student count is a method of accounting for students for funding purposes. The FTE count for all students is taken two times every school year, in October and in March. An additional count for students enrolled in special education is taken in December. Two FTEs are reported on the fiscal page of the Report Card. One is the actual student count taken in October of each year. The other is a calculation of averaging FTE counts to determine the student count for use in allocating state Quality Basic Education (QBE) mid-term allotment funds to the system. Due to a change in the way FTEs are weighted for funding purposes because of House Bill 1187, these allotment FTEs are not comparable historically to the FTEs reported in the 1999-2000 or earlier Report Cards.
• Millage Rate: The Boards of Education of most local school systems are authorized by Georgia law to levy taxes on the value of taxable property for the support and maintenance of education. (Some city school systems and one county system must have their millage rates approved by their municipal or county governing bodies, such as the City Council or County Commission.) The property tax levy cannot be greater than 20 mills unless a higher rate is authorized by a local referendum or granted by charter. This Report Card provides the 2007 school millage rate (used for tax collections in the fall of 2006 to fund the 2006-2007 school year).
• Value of One Mill: Each mill levied raises 1/1000 of a dollar for each dollar of assessed taxable property valued in the area served by a local school system. The value of one mill is 1/1000 of the net taxable assessed value of property in the school system. State law requires that most property be assessed at 40 percent of fair market value. (For qualifying property owners, the total assessed value is reduced by homestead or inventory exemptions.) To ensure comparability among school systems, the millage rate and value of one mill data have been adjusted in four cities that assess property at a different fraction of market value. The value of one mill has not been adjusted to reflect the fee charged by county governments for collection of school property taxes (usually 2.5%) or for property taxes due but not collected.
• Value of One Mill per FTE: This value depicts the amount that one property tax mill could raise for each FTE student in the school system in 2006-2007. The actual amount collected is usually reduced slightly due to delinquent or uncollected taxes and/or to collection fees charged by most County Commissions.
• Revenues: Revenues depict the number of dollars received by a system from local, state, and federal sources to teach and support the children of the school system. The amount is determined by taking the total dollars received at the system level from local, state, and federal sources. To determine the amount spent per full-time equivalent (FTE), the revenues are divided by the system’s FY06 full-time equivalent (FTE) student counts used to allocate state Quality Basic Education (QBE) mid-term allotment funds to the system.

• Expenditures: The report includes the number of dollars spent to teach and support the children in the school system. The amount is determined by taking the total dollars expended at the system level. To determine the amount spent per full-time equivalent (FTE), the expenditures are divided by the system’s FY06 full-time equivalent (FTE) student counts used to allocate state Quality Basic Education (QBE) mid-term allotment funds to the system. The total dollars expended are split into the following fund accounts: general fund, title programs, lottery K-12 and all other K-12, bonded debt, capital projects, and school nutrition. Each fund is subdivided into the following expenditure areas: instruction, media, instructional support, pupil services, general administration, school administration, transportation, maintenance and operations, renovations and capital projects, school food services, and debt service.

• Salaries and Benefits as Percentages of Revenues and of Expenditures: The report includes the dollar amount spent on salaries and benefits for teachers and paraprofessionals providing direct instruction, for administrative staff in the schools and for system-level administrative staff. The amount is determined by taking the total dollars expended at the system level.

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