SUPTS. MEMO. NO. 7
June 7, 1996
||William C. Bosher, Jr.
Superintendent of Public Instruction
||Certification of Adequate Budgeted Funds in 1996-97
to Meet the Required Local Expenditure for Basic Operations
It is crucial that school divisions monitor the level of local funding appropriated to ensure compliance with Section 22.1-94, Code of Virginia. Please note that Section 22.1-94 of the Code addresses the procedure that the Department of Education must follow if a county, city or town fails to appropriate sufficient local funding to support the Standards of Quality. Attachment A is a copy of the referenced Code Sections. In order to avoid the necessity of initiating the procedures required by Section 22.1-97, Code of Virginia, each school division is requested to complete and return Attachment B, pages 1 and 2 by July 5, 1996. Please note that Attachment C is only a worksheet for you to use in computing the Required Local Expenditures and does not have to be returned. In completing Attachment B, it would be useful to prepare a prospective Annual School Report form for 1996-97, based on budgeted data. The report should be sent to Ms. Doris B. West, Senior Budget Analyst of the Budget Office, P. O. Box 2120, Richmond, Virginia 23216-2120. Division Superintendents, whose local appropriations are only slightly in excess of the required amount, are requested to review their average daily membership (ADM) totals monthly. These superintendents must request additional local funding from the governing body for any necessary adjustments that result from an unbudgeted increase in ADM that would reduce local funds below the required level. The Department is to be furnished a copy of all supplemental appropriations resulting from these requests. SUPTS. MEMO. NO. 7 Page 2 June 7, 1996 Please note that the Appropriations Act states that in 1996-97 local school divisions are required to spend 100% of the required local expenditure for Basic Aid including Education of the Gifted, Salary Supplement, Vocational Ed-SOQ, Special Ed-SOQ, Remedial Education, Fringe Benefits, Textbooks, Maintenance Supplement, At-Risk, Reduced K-3, Truancy and At-Risk Four Year Olds. In 1996-97, funding is being provided through the Virginia Public School Authority for Technology. School divisions are required to provide a local match of twenty percent. At least twenty-five percent of this match shall be used for teacher training. Questions may be addressed to Ms. Doris West at (804) 225-2091. WCBJr/dw Attachments: This memo and its attachment wil be sent to the superintendent's office Attachment A 22.1-94. Appropriations by county, city or town governing body for public schools.-A governing body may make appropriations to a school board from the funds derived from local levies and from any other funds available, for operation, capital outlay and debt service in the public schools. Such appropriations shall be not less than the cost apportioned to the governing body for maintaining an educational program meeting the standards of quality for the several school divisions prescribed as provided by law. The amount appropriated by the governing body for public schools shall relate to its total only or to such major classifications as may be prescribed by the Board of Education. The appropriations may be made on the same periodic basis as the governing body makes appropriations to other departments and agencies. 22.1-115. System of accounting; statements of funds available.- The State Board, in conjunction with the Auditor of Public Accounts, shall establish and require of each school division a modern system of accounting for all school funds, state and local, and the treasurer or other fiscal agent of each school division funds in his hands available for school purposes. 22.1-97. Procedure if county, city or town fails to appropriate sufficient education funds.-Whenever the governing body of a county, city or town fails or refuses to appropriate funds sufficient to provide that portion of the cost apportioned to such county, city or town by law for maintaining an education program meeting the standards of quality for the several school divisions prescribed as provided by law, the Board of Education shall notify the Attorney General of such failure or refusal in writing signed by the president of the Board. Upon receipt of such notification it shall be the duty of the Attorney General to file in the circuit court for the county, city or town a petition for a writ of mandamus directing and requiring such governing body to make forthwith such appropriation as is required by law. The petition shall be in the name of the Board of Education, and the governing body shall be made a party defendant thereto. The court may, in its discretion, cause such other officers or persons to be made parties defendant as it may deem proper. The employment and compensation of an attorney or attorneys for any party defendant not otherwise represented by counsel. The petition shall be given first priority on the docket of such court and shall be heard expeditiously in accordance with the procedures prescribed in article 2 of chapter 25 (8.01-644 et seq.) of Title 8.01 of the Code of Virginia and the writ of mandamus shall be awarded o denied according to the law and facts of the case and with or without costs as the court may determine. The order of the court shall be final upon entry. Any appeal therefrom shall be heard and disposed of promptly by the Supreme Court next after habeas corpus cases already on the docket. Attachment B Division REQUIRED LOCAL EXPENDITURES 1996-97 (Figures should be estimated for 1996-97. Page numbers refer to items on the 1995-96 Annual School Report.) 1. Total Expenditures (Page 29) 2. Excluded Expenditures a. Capital Outlay * b. Facilities (Page 28) c. Debt Service d. Sum of 2a,2b and 2c 3. Expenditures for Operation (Line 1 less line 2d) 4. Excluded State Funds a. Sales Tax (Page 1) b. State Funds (Page 3) c. Sum of 4a and 4b 5. Excluded Federal Funds (Page 5) 6. Excluded Other Funds (Page 7) a. Gas Tax Refunds b. Tuition from another county or city c. Payments from another county or city d. Payments from other State agencies e. Sum of 6a through 6d 7. Net Local Expenditures for (Line 3 less line 4, 5, 6) 9. Adjusted ADM 10. Unadjusted ADM *Capital Outlay should be amount reflected on Annual School Report under object 8200 on page 9 - 26. Attachment B Page 2 CERTIFICATION I hereby certify that the information in Attachment B is true and accurate to the best of my knowledge. ____________________________ ________________________ Division Superintendent Contact Person ____________________________ ________________________ Date Telephone Number