{"main_topic":"education","sub_topic":"gosa","topic":"k12_revenues","key":"education/gosa/k12_revenues","version":"1.0.0","year_min":2011,"year_max":2024,"year_gaps":[],"update_frequency":"annual","detail_levels":["districts","states"],"default_detail":"districts","path_template":"education/k12_revenues/year={year}/{detail}.parquet","grain":["year","district_code","school_code","revenue_source"],"title":"K-12 Revenues by Funding Source","summary":"K-12 dollars taken in by Georgia public school districts, broken out by funding source (local, federal, state QBE, lottery, other), 2011-2024.","description":"K-12 revenues for every Georgia public school district and the state as a whole, by funding source, published by the Governor's Office of Student Achievement (GOSA). Each row reports the total dollar amount and the per-FTE (full-time-equivalent student) dollar amount for one of 6 revenue sources — local, federal, state QBE (Quality Basic Education formula), state lottery, state other, and other — covering school years 2010-11 through 2023-24. District and state detail only: the source never publishes school-level revenues. The spending side of the same GOSA report lives in the sibling topic `k12_expenditures` (K-12 expenditures by spending function, school detail included); the two topics split the retired combined `revenues_and_expenditures` topic (one measure family per fact table) and share one bronze source, so they join cleanly on year and district_code.","source":"Governor's Office of Student Achievement (GOSA)","source_url":"https://gosa.georgia.gov/dashboards-data-report-card/downloadable-data","endpoint":"/api/v1/education/k12_revenues","columns":[{"name":"year","type":"integer","role":"year","nullable":false,"label":"Year","short_description":"","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.","valid_values":null,"example":2024,"unit":null,"value_min":null,"value_max":null,"null_meaning":null,"key_metric_grain_contributor":false,"metric_component":null},{"name":"district_code","type":"string","role":"fk_district","nullable":true,"label":"District Code","short_description":"","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.","valid_values":null,"example":"644","unit":null,"value_min":null,"value_max":null,"null_meaning":null,"key_metric_grain_contributor":false,"metric_component":null},{"name":"school_code","type":"string","role":"fk_school","nullable":true,"label":"School Code","short_description":"","description":"Always NULL: the source publishes revenues at district and state detail only — there are no school-level revenue rows in any year (enforced by a quality check and a transform-time assertion). The column exists so every education fact table shares the same key-column shape. For school-level finance, see the sibling topic k12_expenditures (expenditures only).","valid_values":null,"example":null,"unit":null,"value_min":null,"value_max":null,"null_meaning":null,"key_metric_grain_contributor":false,"metric_component":null},{"name":"revenue_source","type":"string","role":"categorical","nullable":false,"label":"Revenue Source","short_description":"Funding source of the revenue: local, federal, state_qbe, state_lottery, state_other, or other.","description":"Funding source of the revenue (6 values): local (local taxes and other local funds), federal, state_qbe (Georgia's Quality Basic Education formula allotment), state_lottery, state_other (state funds outside QBE and lottery), and other. NOTE: state_lottery revenue_amount is published as 0.0 on every row of every year in this source (lottery dollars evidently flow outside this ledger) — the category is kept for grid completeness, faithful to bronze. Every district and state row set carries all 6 sources in every year (enforced by quality checks), so summing revenue_amount over the 6 sources gives the entity's total revenue.","valid_values":["federal","local","other","state_lottery","state_other","state_qbe"],"example":"state_qbe","unit":null,"value_min":null,"value_max":null,"null_meaning":null,"key_metric_grain_contributor":true,"metric_component":null},{"name":"revenue_amount","type":"number","role":"metric","nullable":true,"label":"Revenue Amount","short_description":"Total dollars received from this revenue source at the row's level; negatives are real budget adjustments.","description":"Total dollar amount received from this revenue source 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.","valid_values":null,"example":3960000.0,"unit":"currency","value_min":null,"value_max":null,"null_meaning":null,"key_metric_grain_contributor":false,"metric_component":null},{"name":"revenue_per_pupil","type":"number","role":"metric","nullable":true,"label":"Revenue per Pupil","short_description":"","description":"Per-FTE (full-time-equivalent student) dollar amount received from this revenue source. Can be negative (budget adjustments). NULL only in 2013-2014 where the bronze FTE denominator was missing (192 district rows; enforced by a quality check). Caution — not always a true per-pupil amount: the 16 RESA service-agency district rows (codes 850-888, no FTE denominator) publish revenue_per_pupil equal to revenue_amount verbatim in EVERY year including 2023-2024 (all 438 nonzero verbatim rows across all years are exactly those RESAs). Standard-district and state rows carry true per-FTE values. Verify revenue_per_pupil <> revenue_amount (or sanity-check the magnitude) before treating a value as per-pupil revenue.","valid_values":null,"example":6696.37,"unit":"currency","value_min":null,"value_max":null,"null_meaning":"NULL = the entity has no FTE denominator in the 2013-2014 source files (the only revenue rows whose bronze FTE_COUNT was missing; 192 district rows), NOT suppression.","key_metric_grain_contributor":false,"metric_component":null}],"key_metric":"revenue_amount","usage":"Star-schema fact table. Join the districts dimension on district_code; the schools dimension on district_code + school_code. Read directly with DuckDB over Parquet.","limitations":"District and state detail only — the source never publishes school-level revenues, so school_code is always NULL (school-level finance exists only on the expenditure side; see the sibling topic k12_expenditures). State rows have NULL district_code and school_code. District detail includes the 16 RESA service-agency rollups (district codes 850-888) — exclude them when analyzing traditional districts only. State rows are published independently of district rows and do not always equal the sum of district values within a source — treat each detail level as its own published series. revenue_per_pupil is not a true per-pupil amount everywhere: a few dozen district rows per year publish it equal to revenue_amount verbatim (entities with no FTE denominator, mostly RESA rollups). No suppression exists in this topic — NULL never means suppressed; the only NULL metric values are 192 revenue_per_pupil district rows in 2013-2014 with a missing FTE denominator. Negative dollar values are legitimate budget adjustments and are preserved.","null_semantics":{"suppressed_to_null":false,"zero_is_real":true},"available_years":[2011,2012,2013,2014,2015,2016,2017,2018,2019,2020,2021,2022,2023,2024],"schema_hash":"4907a5512e84783b27496f5662c5871fde2c355be3931669f43f0d5d7355371c","tags":["education","governor's office of student achievement","k12_revenues"],"granularity_description":"One row per year, district_code, school_code, revenue_source (geography columns are NULL at higher aggregation levels).","example_queries":[{"description":"Latest year (2024), districts detail","query":"SELECT * FROM k12_revenues WHERE year = 2024 LIMIT 100"},{"description":"District 644 in 2024","query":"SELECT * FROM k12_revenues WHERE district_code = '644' AND year = 2024 LIMIT 100"},{"description":"Filter by revenue_source = state_qbe","query":"SELECT * FROM k12_revenues WHERE revenue_source = 'state_qbe' AND year = 2024 LIMIT 100"}],"foreign_keys":[{"column":"district_code","target_object":"districts","target_columns":["district_code"],"attribute_columns_added":["district_name","district_census_id","district_type"],"scope":"domain"},{"column":"school_code","target_object":"schools","target_columns":["district_code","school_code"],"attribute_columns_added":["school_name"],"scope":"domain"}],"filters":[{"param":"year","kind":"year_exact","type":"integer","multi_value":false,"enum_enforced":false,"values":null},{"param":"year_min","kind":"year_range","type":"integer","multi_value":false,"enum_enforced":false,"values":null},{"param":"year_max","kind":"year_range","type":"integer","multi_value":false,"enum_enforced":false,"values":null},{"param":"detail","kind":"detail","type":"string","multi_value":false,"enum_enforced":true,"values":["districts","states"],"default":"districts"},{"param":"district_code","kind":"foreign_key","column":"district_code","type":"string","multi_value":true,"enum_enforced":false,"values":null},{"param":"school_code","kind":"foreign_key","column":"school_code","type":"string","multi_value":true,"enum_enforced":false,"values":null},{"param":"revenue_source","kind":"categorical","column":"revenue_source","type":"string","multi_value":true,"enum_enforced":true,"values":["federal","local","other","state_lottery","state_other","state_qbe"],"has_total":false,"total_value":null,"requires_single_value":true,"nullable":false,"null_filter_token":null},{"param":"district_type","kind":"dimension_attribute","dimension":"districts","column":"district_type","type":"string","multi_value":true,"enum_enforced":true,"values":["commission_charter","resa","standard","state_agency","state_charter","state_school","state_special"]},{"param":"school_level","kind":"dimension_attribute","dimension":"schools","column":"school_level","type":"string","multi_value":true,"enum_enforced":true,"values":["elementary","middle","high","k12","other"]},{"param":"locale","kind":"dimension_attribute","dimension":"schools","column":"locale","type":"string","multi_value":true,"enum_enforced":true,"values":["city","suburb","town","rural"]}],"filter_hints":[],"values_endpoint":"/api/v1/education/k12_revenues/values"}