COMMONWEALTH of VIRGINIA
Department of Education
March 16, 2012
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 provides data related to actual per pupil expenditures for fiscal year 2011 as well as a methodology that school divisions may use to estimate per pupil expenditures for fiscal years 2012 and 2013.
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 provides 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 2011. Table 15 shows the total and per pupil expenditures for public school operations by fund source for each school division and statewide. The source for this table is the fiscal year 2011 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 2011 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 2012 and 2013. The Excel file is located on the Department’s Web site and may be downloaded from the following address:
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 2012 and 2013.
CHANGES FOR FISCAL YEAR 2011 TABLE 15
In order to more accurately account for expenditures related to special education preschool programs, the Table 15 methodology has been modified beginning with the 2010-2011 report. Under the revised methodology, federal revenue sources 84173 (Special Education – Preschool) and 84392 (IDEA, Part B Special Education Preschool Grants (ARRA), are now included under “Less Federal Revenues” and the corresponding federal per pupil amount. These two federal revenue sources had previously been excluded from all federal revenue calculations. As required in the Annual School Report (ASR), preschool special education expenditures are reported under “Special Education” (Program 2 of the ASR) which is included in the total expenditures for operations. Including these federal revenue sources in the definition of operational expenditures from federal funds and in the total expenditures for operations allows for proper alignment of expenditures and revenues in Table 15.
This change applies to the fiscal year 2011 Table 15 and was implemented during the development of the table; therefore, values in the table may not coincide with those displayed in Schedule K of the fiscal year 2011 ASRFIN templates submitted by school divisions. Future ASRFIN data collection templates and tables will include these adjustments.
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 Department of Education.
TITLE I, PART A MAINTENANCE OF EFFORT CALCULATION
As a requirement for Title I, Part A funding, all school divisions must meet the local educational agency (LEA) maintenance of effort (“MOE”) requirement as specified in sections 1120(a) and 9521 of the Elementary and Secondary Education Act (ESEA). Divisions must expend at least 90 percent of the preceding year’s effort from local and state expenditures, including sales tax, either on a total expenditure basis or per pupil expenditure basis.
The Department has completed the Title I, Part A LEA maintenance of effort calculation for fiscal year 2011, as compared with fiscal year 2010. This calculation is based on data from the fiscal year 2010 Table 15 and fiscal year 2011 Table 15, excluding Community Services expenditures, as reported by school divisions on the Annual School Report. Attachment D of this memorandum is an Excel file that details the fiscal year 2011 calculations of Title I, Part A MOE for each school division. The key data in this file are in columns AS and AT of the “Title I, Part A MOE” tab. These columns show the total percent of change and per pupil percent of change between fiscal year 2010 and fiscal year 2011. All school divisions met the Title I, Part A LEA maintenance of effort requirement for fiscal year 2011.
In addition to Attachment D, the Excel calculation templates for the proposed House and the proposed Senate Finance Committee amendments to the 2010-2012 and 2012-2014 budgets include a worksheet that may be used to estimate a school division’s compliance with meeting Title I, Part A Maintenance of Effort requirements in fiscal years 2012, 2013, and 2014. These Excel files and associated instructions are located on the Department’s Web site and may be downloaded from the following address:
If you have questions regarding Title I, Part A MOE requirements, please contact the program administration and accountability office at (804) 225-2870.
If you have questions regarding Table 15 or the Title I, Part A maintenance of effort calculations, please contact budget office staff at (804) 225-2025.