A portable record, not a screenshot
Explore and download a versioned Georgia foster-care funding ledger built from official budget sources, separating projections, enacted authority, fund scope and fiscal period.
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Generated from the claim and source registries. JSON includes source records, locators, review dates, counterarguments and public-surface mappings. A SHA-256 checksum is published with the export.
When a row, source or review date changes, the revision is recorded in the funding updates log.
Official audit: Out-of-Home Care spending
Georgia Department of Audits & Accounts Special Examination Report No. 26-08 ↗, released September 15, 2026 at the request of the House Appropriations Committee, reports that direct-service OHC expenditures increased approximately $155 million from FY2022 to FY2025, from $366.1 million to $521.5 million. Almost all of the increase was in four aggregate categories: per diems (+$47.4 million), transportation (+$41.0 million), behavioral aides (+$37.8 million) and written waivers (+$34.4 million).
The report records $497.0 million in FY2026 OHC expenditures, lower than FY2025 and $63.7 million below available funding, with a caution that some FY2026 vendor invoices may be recorded later. Its separate funding table shows $556.6 million in FY2027 total authority: $426.6 million in state funds and about $130.0 million in federal funds. These funding amounts are authority, not actual expenditures. Readers can also use the official DOAA summary ↗ or the official report listing ↗.
The audit was released before the September 17 study-committee meeting. It is not hearing testimony or evidence of attendance, completed presentations, a final agenda, outcomes, public-comment activity, recording contents or next-meeting timing.
Current fiscal rows
Swipe the table sideways to see every column
| ID | Claim | Value | Status | Period | Scope |
|---|---|---|---|---|---|
| GDC-OHC-001 | FY2026 projected mismatch | up to $85.7M | Projected historical | FY2026 | State |
| GDC-OHC-002 | AFY2026 gross utilization adjustment | +$81,094,424 | Enacted | AFY2026 | State |
| GDC-OHC-003 | AFY2026 separate transfer | -$371,500 | Enacted | AFY2026 | State |
| GDC-OHC-004 | AFY2026 approximate net increase | +$80,722,924 | Derived enacted | AFY2026 | State |
| GDC-OHC-005 | Final amended OHC authority | $449,120,594 | Enacted | AFY2026 | State |
| GDC-OHC-006 | Final amended OHC authority | $581,237,497 | Enacted | AFY2026 | Total |
| GDC-OHC-007 | Signed gross OHC authority | $426,575,251 | Enacted | FY2027 | State |
| GDC-OHC-008 | Signed gross OHC authority | $556,580,812 | Enacted | FY2027 | Total |
| GDC-OHC-009 | Comparison-schedule utilization adjustment | +$50,000,000 | Enacted | FY2027 | State |
| GDC-OHC-010 | FY2027 vs. final amended FY2026 | -$22,545,343 | Derived unlike-year | FY27 vs. AFY26 | State |
| GDC-FISCAL-001 | One-time 2026 special income-tax refunds | > $1B | Enacted | 2026 | State |
| GDC-RESERVE-001 | General-fund reserve accounts at FY2026 opening | ~$14.6B | Historical snapshot | July 1, 2025 | General fund |
| GDC-RESERVE-002 | Revenue Shortfall Reserve at FY2026 opening | ~$5.6B | Historical snapshot | July 1, 2025 | RSR |
| GDC-RESERVE-003 | Undesignated reserves at FY2026 opening | ~$9.1B | Historical snapshot | July 1, 2025 | General fund |
Reading rule
Authority is not actual spending. State funds are not total funds. Final amended FY2026 is not the same measurement point as original FY2027. The ledger preserves those distinctions even when a shorter narrative uses rounded values.
The GDC-RESERVE rows above are opening-balance snapshots for July 1, 2025, not current balances. The Georgia reserves guide explains how those reserve figures relate to the Out-of-Home Care rows in this ledger. See the Out-of-Home Care funding explainer for how those OHC figures are derived.