P. O. BOX 2120
June 7, 1996


TO: Division Superintendents
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
  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.
  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
  (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 
  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