FY2027 Budget Development

Purpose of the Document

The FY2027 Proposed Budget Book gives first an overview and then a detailed breakdown by school and department of the proposed FY2027 Budget, to be presented and adopted at the June 1, 2026 Board Meeting. The FY2027 budget is the first balanced budget in several years, with no reliance on fund balance, and emphasizes making strategic decisions during a lean year to invest in students and staff while offering relief to community members through a millage rate reduction. 

---

Key Concepts

1. Budget Overview

• The Executive Summary section covers basic information about Atlanta Public Schools, such as Board of Education members, the District Organizational Chart, map of school zones, and information about historical and projected enrollments.

• Information is also provided about the budget process, resource allocation and important milestones in the budget development process (also provided in the FY2027 Budget Development Calendar above.

• The Financial Executive Summary shows the proposed FY2027 Budget (revenues by source and expenditures by function) for the Consolidated General Fund, Special Revenue, SPLOST, Nutrition, and Student Activity Funds.

2. School Summaries

• Each school is listed within its feeder pattern or cluster, with a cluster summary page at the beginning of each section.

• Each school page shows the school projected enrollment and per-pupil allocation (Student Success Funding total allocation divided by projected enrollment), as well as the earned and used budget amounts and staffing information.

3. Department Summaries

• Each department is shown within its division, with detailed breakdowns of personnel and non-personnel budgets.

• Staffing details are shown for each departments, from FY2023 to the proposed FTE for FY2027.

 

FY2027 Proposed Budget Book (PDF)

Purpose of the Document

The School Allotment Guidelines (SAG) explain how Atlanta Public Schools (APS) calculates and distributes funding to schools each year. The goal is to ensure fair, consistent, and needs-based allocation of resources across all schools.

---

Key Concepts

1. School-Based Budgeting

• Budgets are created for each school using standardized formulas.

• Funding includes staffing, programs, and operational costs.

• All schools are treated consistently regardless of Title I status.

2. Principal Flexibility and Accountability

• Principals can adjust staffing and spending to meet student needs.

• They must stay within budget and maintain a positive balance.

• Monthly reports help track spending and prevent deficits.

3. Governance and Oversight

• Local School Governance Teams (GO Teams) review and approve budgets.

• Budgets must align with each school’s strategic plan.

---

Student Success Funding (SSF)

SSF is the district’s main funding model.

Core Idea

• “Funding follows the student.”

• Schools receive money based on student enrollment and needs.

Base Funding

• Each student generates a base amount: $5,964 per student.

Additional Funding (Weights)

Schools receive extra funding for students with specific needs:

• Grade level (e.g., early grades receive more support)

• Poverty

• English learners

• Special education

• Gifted students

---

Supplemental Funding

Additional adjustments are made to ensure fairness:

• Small School Supplement: Supports schools with low enrollment

• Capacity Supplement: Supports overcrowded schools

• Baseline Supplement: Ensures minimum staffing and operations

• Transition & New School Funding: Helps schools adjust to changes

---

Staffing and Resource Allocation

• Staffing is based on formulas (e.g., student-to-teacher ratios).

• Key roles include teachers, principals, counselors, and support staff.

• Some positions (like ESOL or Special Education) are assigned based on student needs.

---

Leveling (Enrollment Adjustments)

• Budgets are adjusted after actual student counts are confirmed.

• Changes are based on enrollment differences from projections.

• This ensures funding reflects real student numbers.

---

Special Funding Categories

The document also outlines funding approaches for:

• Charter schools

• Partner schools

• Turnaround schools (low-performing schools receiving extra support)

• Non-traditional schools (e.g., alternative programs)

---

Equity and Transparency Goals

The funding model is designed to:

• Promote equity (resources based on student need)

• Increase transparency (clear formulas)

• Empower school leaders to make decisions

---

Key Takeaways

• Funding is formula-driven and student-centered.

• Schools have flexibility but must stay accountable.

• Adjustments ensure fairness across different school sizes and needs.

• The system prioritizes equity, transparency, and student outcomes.

FY2027 School Allotment Guidelines

Purpose of the Document

The FY2027 Budget Primer is issued early in the budget development process and gives an overview of expenditure and resource parameters that will be used to develop the budget. It covers key milestones in the process (also given in the FY2027 Budget Development calendar above) and lays out information about how school budgets are developed using the Student Success Funding (SSF) Formula and how department budget requests are made. A recap is given of the current fiscal year's budget as well as a snapshot of the federal, state, and local education funding and changes to benefits that affect the District.

---

Key Concepts

1. The Budget Process

• Information is also provided about the budget process, resource allocation, expenditure and resource parameters, and important milestones in the budget development process (also provided in the FY2027 Budget Development Calendar above.

• School budgets are developed via the Student Success Funding (SSF) formula, while department budgets go through a request process.

2. FY2026 Recap

• The Budget Primer shows revenue and expenditures for the Consolidated General Fund for the current fiscal year by function and by object. The current fiscal year budget is also aligned to the 2030 Strategic Plan, with the largest area of investment being in Strengthening Our Instructional Core.

3. Federal, State, and Local Context

• At the federal level, many programs have been consolidated, and overall education funding has been reduced from the prior fiscal year.

• The State of Georgia continues to fund the Safety and Security Grant as well as providing funding for social work services and mental health grants.

• The employer share of the Teacher's Retirement System has increased to 22.32% from 21.91% last year, and the State Health Benefit Plan Employer Contribution has also increased to $1,935 per month.

 

FY2027 Budget Primer (PDF)