Every Child a Graduate. Every Graduate Prepared.

ALSDE: LEA Accounting - FAQs





Question:   Where can I locate information on the expenditures of my child's school system and the cost per student?

Answer:   School system expenditure information is included in the SDE's Annual Report, in individual school and school system report cards, and in LEA Financial Assistance statistical data.


Question:   How is the amount of federal money allocated to each school system determined?

Answer:   Federal Program allocations are determined in several different ways, depending upon the regulations governing the program. Most of the "major" allocations (Title I, Title II, Title V, Title IV, IDEA Part B, IDEA Preschool, Career Technical Education Basic Grant Funds, and others) are based on factors including poverty rates in the district, Average Daily Membership (ADM), and the Special Education Child Count. Other funds are awarded based on competitive application processes.


Question:   Have any amendments been filed for my school system’s budget?

Answer:   Individual school system's can provide information regarding the status of their budget or any amendments.


Question:   What rules are required for local school systems putting together a budget?

Answer:   Click here for budget instructions, forms, and other information. Budget


Question:   Where can I view the budget for my school system?

Answer:   Budgets are presented at two public hearings during the months prior to submission to the State Department of Education and are required to be available for public review prior to the public hearings. Central office finance personnel should provide copies of budget documents upon request.


Question:   How can I find out if my school or school system is having financial problems?

Answer:   Financial statements and budgets are public record. If you are interested in the financial status of the system, you should attend board meetings and request copies of these documents.


Question:   Who do I contact if my school or school system is experiencing financial problems?

Answer:   Mr. Craig Pouncey, Assistant State Superintendent, is responsible for determining the steps to be taken regarding financial intervention.


Question:   What are the qualifications for local school financial officers?

Answer:   Currently, there are no statewide qualifications for local financial officers. The State Department of Education and the Alabama Association of School Business Officials (AASBO) have developed a certificate program to provide education and training for financial personnel, but the course is not required. Each school district is responsible for determining the qualifications that must be met in their system.


Question:   Do local superintendents need any special training in financial matters?

Answer:   Yes. Act 2001-706 of the Alabama Code requires newly elected or appointed superintendents of education to complete the Alabama School Finance and Education Law Training Program.


Question:   Where can I find information on class size caps?

Answer:   Board Resolution adopted September 11, 1997. Click here. Pupil teacher ratio. Click here. Board Resolution adopted January 8, 1998 amending the Resolution adopted September 11, 1997. Click here.


Question:   What are the requirments of the local board of education to an employee who is called into active military duty?

Answer:   Act No. 2002-430 requires a local board of education to pay an employee, who is called into active service of the U.S. armed forces during the war on terrorism (which began September 11), compensation if the basic pay for active military duty is less than the salary the employee would receive if still working for the board. Guidance is provided in Implementing the Military Leave Bill (Act No. 2002-430). For the accompanying Form 2 click here.