COMMONWEALTH OF VIRGINIA
DEPARTMENT OF EDUCATION
P. O. BOX 2120
RICHMOND, VIRGINIA 23218-2120
SUPTS. MEMO. NO. 5
January 31, 1997

ADMINISTRATIVE

TO: Division Superintendents
FROM: Richard T. La Pointe
Superintendent of Public Instruction
SUBJECT: Table 15, Per Pupil Expenditures

  
  To assist school divisions in preparing their budgets, the
  Department is issuing Table 15, Sources of Financial Support
  for Expenditures, Total Local Expenditures for Operations
  and Total Per Pupil Expenditures of Operations for 1995-96
  from the Superintendent's Annual Report.  We hope this
  information will be of value to you in your budget process.

  Questions relating to Table 15 should be addressed to 
  Mrs. Patricia Brooks on (804) 225-2045 or L. M. Morgan, Jr.
  on (804) 225-2040.

  RTL:dha

  Attachments: A hard copy of this memo and its attachments
               will be sent to the superintendent's office.