COMMONWEALTH of VIRGINIA
Department of Education
April 2, 2010
TO: Division Superintendents
FROM: Patricia I. Wright, Superintendent of Public Instruction
Section 22.1-92, Code of Virginia, requires school divisions to prepare and distribute “notification of the estimated average per pupil cost for public education in the school division for the coming year” as well as “actual per pupil state and local education expenditures for the previous school year.” This memorandum and the attachments provide data related to actual per pupil expenditures for fiscal year 2009 as well as a methodology that school divisions may use to estimate per pupil expenditures for fiscal years 2010 and 2011.
In addition, Section 22.1-90, Code of Virginia, requires that school boards “submit at least once each year to the governing body or bodies appropriating funds to the school board a report of all its expenditures. Such report shall also be made available to the public either on the official school division website, if any, or in hard copy at the central school division office, on a template prescribed by the Board of Education.” The requirement that a report of the school division’s total expenditures be made available to the public was added with the passage of House Bill 2269 by the 2009 General Assembly. More information and a reporting template can be found in Superintendent’s Memo Number 181-09, dated July 10, 2009, to be used in meeting this separate reporting requirement.
Attachment A of this memorandum contains Table 15 (Sources of Financial Support for Expenditures, Total Expenditures for Operations and Total Per Pupil Expenditures for Operations) from the Superintendent’s Annual Report for Virginia for fiscal year 2009. Table 15 shows the total and per pupil expenditures for public school operations by fund source for each school division and for the entire state. The source for this table is the fiscal year 2009 Annual School Report Financial Section (ASRFIN) data submitted by school divisions. Please note that, for purposes of reporting Table 15, data for the four jointly-operated school divisions are combined and reported under the fiscal agent division.
Attachment B of this memorandum provides instructions for downloading an Excel file that contains Table 15 for fiscal year 2009 and an illustration of how it was calculated, as well as worksheets for estimating total and per pupil expenditures by fund source for fiscal years 2010 and 2011. The Excel file is located on the Virginia Department of Education’s website and may be downloaded from the following address:http://www.doe.virginia.gov/statistics_reports/supts_annual_report/2008_09/index.shtml
Attachment C of this memorandum provides instructions for completing the Table 15 worksheets for estimating total and per pupil expenditures by fund source for fiscal years 2010 and 2011.
CHANGE FOR FISCAL YEAR 2009 TABLE 15
In order to account more accurately for state revenues related to regional programs, the Table 15 calculation methodology has been modified beginning with the 2008-2009 report. Under the revised methodology, state payments for regional Alternative Education programs and Academic Year Governor’s Schools are allocated to school divisions according to their participation in these programs, rather than including the total program payments in the fiscal agent’s total. State payments for regional Special Education programs are currently made directly to participating divisions; therefore, no adjustment to Table 15 was necessary for these programs. As a result of this technical change, state revenues for regional programs will be properly aligned with the student count in End-of-Year ADM, which for Table 15 includes students enrolled in regional programs for each participating division. This change applies to the fiscal year 2009 Table 15 and was implemented during the development of the table; therefore, values in the table will not coincide with those displayed in Schedule K of the fiscal year 2009 ASRFIN templates submitted by school divisions. Future ASRFIN data collection templates and tables will include this adjustment.
We hope that you find this information helpful in complying with the reporting requirements of Section 22.1-92, Code of Virginia. The Excel file provided to school divisions as part of this memorandum is for local use only; no data generated from the Excel file should be returned to the Virginia Department of Education. If you have any questions, please contact budget office staff at (804) 225-2025.