District Revenues and Expenditures

K-12 dollars taken in and spent by Georgia public schools and districts, broken out by revenue source and spending function, 2011-2024.

Source: Governor's Office of Student Achievement (GOSA)
Year coverage: 2011–2024
Updated: annual
Version: 1.0.0
Schema hash: e307e2e5704b

Detail levels available

StateDistrictSchool · default

Overview

K-12 financial reporting for every Georgia public school, school district, and the state as a whole, published by the Governor's Office of Student Achievement (GOSA). Each row reports the total dollar amount and the per-FTE dollar amount for one cell of a two-bucket breakdown: K-12 Revenues across 6 revenue-source categories (federal, local, state QBE, state lottery, state other, other) and K-12 Expenditures across 11 expenditure-function categories (instruction, pupil services, instructional support, school administration, general administration, maintenance and operations, transportation, media, school food services, debt services, renovation and capital projects). Covers school years 2010-11 through 2023-24.

Row grain: One row per year, district_code, school_code, rev_exp_category, rev_exp_subcategory.

Key metric

rev_exp_value — Rev Exp Value (currency)

The single headline value most answers want.

JSON schema →Data contract (YAML) →

Variables

Every column in the fact table. The code is the exact field name the API returns.

Column	Type	Unit	Range	Null?	Description
`year`Year	integer	—	—	no	Ending (spring) calendar year of the school year (e.g. 2024 for 2023-24), parsed from the source's SCHOOL_YEAR / LONG_SCHOOL_YEAR column and cross-checked against the filename year. Full description▾ Ending (spring) calendar year of the school year (e.g. 2024 for 2023-24), parsed from the source's SCHOOL_YEAR / LONG_SCHOOL_YEAR column and cross-checked against the filename year.
`district_code`District Code	string	—	—	yes	GOSA district code (FK to districts dimension): 3-digit zero-padded county/city codes or 7-digit compound codes for commission / state charter schools. Codes 850-888 are RESA service agencies (typed 'resa' in the dimension). NULL on state-level rows — the bronze sentinel 'ALL' is mapped to NULL. Full description▾ GOSA district code (FK to districts dimension): 3-digit zero-padded county/city codes or 7-digit compound codes for commission / state charter schools. Codes 850-888 are RESA service agencies (typed 'resa' in the dimension). NULL on state-level rows — the bronze sentinel 'ALL' is mapped to NULL. Joins districts; adds its label columns.
`school_code`School Code	string	—	—	yes	4-digit zero-padded GOSA school code (composite FK to schools dimension with district_code). NULL on district- and state-level rows (bronze sentinel 'ALL' mapped to NULL). The 2012 file publishes a minority of codes as 3-digit; they are zero-padded to match the other years. 2023-2024 'DOE OTHER' rows (GNETS programs, alternative schools, Pre-K centers, central offices) carry real institution numbers and appear under the school detail level, matching where the pre-2023 files placed the same entities. Full description▾ 4-digit zero-padded GOSA school code (composite FK to schools dimension with district_code). NULL on district- and state-level rows (bronze sentinel 'ALL' mapped to NULL). The 2012 file publishes a minority of codes as 3-digit; they are zero-padded to match the other years. 2023-2024 'DOE OTHER' rows (GNETS programs, alternative schools, Pre-K centers, central offices) carry real institution numbers and appear under the school detail level, matching where the pre-2023 files placed the same entities. Joins schools; adds its label columns.
`rev_exp_category`Revenue / Expenditure Category	string	—	—	no	Whether the row is money coming in or going out: k12_revenues or k12_expenditures. Filter with rev_exp_subcategory since each bucket has its own subcategory set. Full description▾ Top-level bucket — whether the row reports a revenue or an expenditure: k12_revenues or k12_expenditures. 2 allowed values▾ `k12_expenditures` `k12_revenues`
`rev_exp_subcategory`Rev Exp Subcategory	string	—	—	no	Revenue source (e.g. federal, local, state_qbe) or spending function (e.g. instruction, transportation); the valid set depends on rev_exp_category. Full description▾ Functional subcategory within the bucket (17 values). The valid subset depends on rev_exp_category: revenue rows carry only the 6 revenue-source subcategories (federal, local, state_qbe, state_lottery, state_other, other); expenditure rows carry only the 11 expenditure-function subcategories. The two sets are disjoint (enforced by a quality check), so filter on both columns together. The bronze spelling 'School food Services' (lowercase food) is an upstream-report typo normalized to school_food_services. 17 allowed values▾ `debt_services` `federal` `general_administration` `instruction` `instructional_support` `local` `maintenance_and_operations` `media` `other` `pupil_services` `renovation_and_capital_projects` `school_administration` `school_food_services` `state_lottery` `state_other` `state_qbe` `transportation`
`rev_exp_value`Rev Exp Value	number	currency	—	yes	Total dollars for this revenue source or spending function at the row's level; negatives are real budget adjustments. Full description▾ Total dollar amount for this (rev_exp_category, rev_exp_subcategory) cell at the row's detail level. Never NULL (enforced by a quality check — the source publishes no suppression). Negative values are legitimate budget adjustments / corrections and are preserved; no range check applies.
`rev_exp_per_pupil`Rev Exp per Pupil	number	currency	—	yes	Per-FTE (full-time-equivalent student) dollar amount for the cell. Can be negative (budget adjustments). NULL only in 2012-2014 where the bronze FTE denominator was missing or zero (667 rows; enforced by a quality check). Caution — not always a true per-pupil amount: in the 2024 file the source publishes rev_exp_per_pupil equal to rev_exp_value verbatim on EVERY school-detail row (15,678 of 15,678 nonzero rows, traditional schools included), so 2024 school-level values carry no per-pupil information at all; in 2023 the same artifact covers all 9,798 DOE OTHER specialty-program rows plus 151 other school rows; in 2012 it covers the 10,414 rows with a missing FTE_COUNT; and it frequently equals rev_exp_value on aggregate / non-school rows in other years. District- and state-detail rows in 2023-2024 do carry true per-FTE values. Verify rev_exp_per_pupil <> rev_exp_value (or sanity-check per-pupil magnitude) before treating a school-level value as per-pupil spending. Full description▾ Per-FTE (full-time-equivalent student) dollar amount for the cell. Can be negative (budget adjustments). NULL only in 2012-2014 where the bronze FTE denominator was missing or zero (667 rows; enforced by a quality check). Caution — not always a true per-pupil amount: in the 2024 file the source publishes rev_exp_per_pupil equal to rev_exp_value verbatim on EVERY school-detail row (15,678 of 15,678 nonzero rows, traditional schools included), so 2024 school-level values carry no per-pupil information at all; in 2023 the same artifact covers all 9,798 DOE OTHER specialty-program rows plus 151 other school rows; in 2012 it covers the 10,414 rows with a missing FTE_COUNT; and it frequently equals rev_exp_value on aggregate / non-school rows in other years. District- and state-detail rows in 2023-2024 do carry true per-FTE values. Verify rev_exp_per_pupil <> rev_exp_value (or sanity-check per-pupil magnitude) before treating a school-level value as per-pupil spending.

Filters

Query parameters the fact endpoint accepts. Comma-separated values are OR within a parameter; multiple parameters AND together.

Parameter	Kind	Allowed values	Notes
`year`	year_exact	any value	—
`year_min`	year_range	any value	—
`year_max`	year_range	any value	—
`detail`	detail	`districtsschoolsstates`	enum-enforced, default: schools
`district_code`	foreign_key	any value	multi-value
`school_code`	foreign_key	any value	multi-value
`rev_exp_category`	categorical	`k12_expendituresk12_revenues`	multi-value, enum-enforced, pick one
`rev_exp_subcategory`	categorical	17 allowed values▾ `debt_services` `federal` `general_administration` `instruction` `instructional_support` `local` `maintenance_and_operations` `media` `other` `pupil_services` `renovation_and_capital_projects` `school_administration` `school_food_services` `state_lottery` `state_other` `state_qbe` `transportation`	multi-value, enum-enforced, pick one
`district_type`	dimension_attribute	7 allowed values▾ `commission_charter` `resa` `standard` `state_agency` `state_charter` `state_school` `state_special`	multi-value, enum-enforced

Example requests

Run these against the base URL — they return live data.

All rows (first page), schools level

curl "https://georgiacivicdata.org/api/v1/education/revenues_and_expenditures"

schools data for 2024

curl "https://georgiacivicdata.org/api/v1/education/revenues_and_expenditures?year=2024"

Filtered to rev_exp_category = k12_expenditures for 2024

curl "https://georgiacivicdata.org/api/v1/education/revenues_and_expenditures?year=2024&rev_exp_category=k12_expenditures"

One district (code 644), 2024

curl "https://georgiacivicdata.org/api/v1/education/revenues_and_expenditures?district_code=644&year=2024&detail=districts"

Download 2024 as CSV

curl "https://georgiacivicdata.org/api/v1/education/revenues_and_expenditures?year=2024&format=csv"

Notes & limitations

NULL handling

Zero is a real, reported value.

Limitations

State rows have NULL district_code and school_code; district rows have NULL school_code. The school detail level includes non-traditional entities (central offices, GNETS programs, Pre-K centers, maintenance facilities) in every year, and district detail includes the 16 RESA service-agency rollups (district codes 850-888) — exclude both when analyzing traditional schools/districts only. rev_exp_per_pupil is not a true per-pupil amount everywhere: the 2024 file publishes it equal to rev_exp_value on every school-detail row (traditional schools included — 2024 school-level per-FTE values are totals, not per-pupil amounts), the 2023 file does so on all DOE OTHER rows, the 2012 file on its 10,414 missing-FTE rows, and it frequently equals rev_exp_value on aggregate / non-school rows in other years. State rows are published independently of district rows and do not always equal the sum of district values within a subcategory (e.g. the 2014 renovation_and_capital_projects state total runs several times the district sum) — treat each detail level as its own published series. The valid rev_exp_subcategory values are disjoint between the two rev_exp_category buckets (6 revenue-source vs 11 expenditure-function subcategories). No suppression exists in this topic — NULL never means suppressed; the only NULL metric values are 667 rev_exp_per_pupil rows in 2012-2014 with a missing/zero FTE denominator. Negative dollar values are legitimate budget adjustments and are preserved.