Tentative budgets from the school level are based on the projected enrollment associated with the full-time enrollment reports submitted to the Georgia Department of Education, instructional plans, estimated resources, contractual requirements, and anticipated inflationary issues. Forecasting available resources and requested appropriations will indicate whether the District’s initial budget will suffer a shortfall or pledge undesignated reserves. All organizational units prepare their budgets during the fall and winter months of each year. • State Allocations/QBE- Revenue assumptions are made based on Governor’s State of the State Address • Preliminary Appraisal- The tax commissioner provides the preliminary appraisal values • Tax Millage Rates- The first read of millage rates are given and public meetings are held