COMMONWEALTH OF VIRGINIA
DEPARTMENT OF EDUCATION
P. O. BOX 2120
RICHMOND, VIRGINIA 23218-2120
SUPTS. MEMO. NO. 20
April 19, 1996

ADMINISTRATIVE

TO: Division Superintendents
FROM: William C. Bosher, Jr.
Superintendent of Public Instruction
SUBJECT: Revised Table 15, Per Pupil Expenditures

 
  A revised Table 15 for 1994-95 (Attachment A), Sources of
  Financial Support for Expenditures, Total Local Expenditures
  for Operations and Total Per Pupil Expenditures for
  Operation, replaces Supts. Memo. No. 13, ADMINISTRATIVE,
  dated March 29, 1996.
  
  Attachment B is the worksheet and instructions to be used
  for calculating the per pupil expenditure for 1994-95.  The
  worksheet and instructions have been revised to exclude
  Program 8, Non-Regular Day programs, when calculating Total
  Expenditures for Operation.
  
  Questions relating to Table 15 should be addressed to
  Patricia Brooks at (804) 225-2045.
  
  
  
  WCBJr:pb
  
  Attachments: This memo and its attachment will be sent to
               the superintendent's office.