P.O. BOX 2120



September 2, 2005



Division Superintendents



Jo Lynne DeMary

Superintendent of Public Instruction



Fiscal Year 2006 Certification of Adequate Funds Budgeted to Meet the Required Local Effort for the Standards of Quality


Due: October 21, 2005


Section 22.1-94, Code of Virginia, requires local governing bodies to appropriate funds to school divisions that are sufficient to maintain an educational program that meets the Standards of Quality (SOQ). Section 22.1-97, Code of Virginia, sets forth the procedure that the Department of Education must follow if a county, city, or town fails to appropriate sufficient local funding to support the SOQ. Attachment A to this memorandum provides the complete language for the referenced code sections. In addition to the referenced code sections, the appropriation act directs the department to follow certain procedures for calculating required local effort as well as procedures to be followed if a school division does not spend the required state and local shares for the SOQ. Attachment B to this memorandum contains this language.


To ensure that sufficient local funds have been appropriated for fiscal year 2006 to maintain the SOQ, each school division must complete and return a Budgeted Required Local Effort Certification form to the Department of Education. As in previous fiscal years, this form is provided as an Excel template. Please complete and return the Excel template and the signed certification to the department no later than October 21, 2005. The template is located on the departments website and can be downloaded from the following address:


The Excel template combines the Budgeted Required Local Effort Certification form with a spreadsheet that allows you to calculate your divisions projected required local effort for certain SOQ programs (Basic Aid; Gifted Education; Vocational Education; Special Education; Prevention, Intervention, and Remediation; English as a Second Language; Fringe Benefits; and Textbooks) for fiscal year 2006. For purposes of this memorandum, budgeted required local effort for fiscal year 2006 will be based on the fiscal year 2006 SOQ per pupil amounts and sales tax distributions adopted in Chapter 951, 2005 Acts of Assembly (2004-2006 appropriation act).


Please note that each jointly-operated school division (Bedford County and Bedford City, Fairfax County and Fairfax City, Greensville County and Emporia City, and James City County and Williamsburg) must submit a separate budgeted required local effort Excel certification for each participating locality.


The Budgeted Required Local Effort template consists of two Excel spreadsheets. The State & Local Funds Worksheet" assists you in calculating your divisions projected required local effort for mandatory SOQ programs for fiscal year 2006. School divisions may calculate required local effort based on the departments latest average daily membership (ADM) projections or locally developed ADM projections. The FY 2006 Local Funds worksheet requires you to enter data regarding your divisions planned expenditures for education programs for fiscal year 2006 and is used to determine whether sufficient local funds have been appropriated for fiscal year 2006 to maintain required local effort for the SOQ.


Superintendents of school divisions whose local appropriations for fiscal year 2006 are only slightly in excess of the amount required to maintain local effort for the SOQ are requested to review their ADM totals monthly. These superintendents must request additional local funding from the local governing body whenever unplanned increases in ADM increase the amount of required local effort beyond the actual local funding provided by the local governing body. Documentation of all supplemental appropriations for fiscal year 2006 resulting from these requests should be furnished to the department.


Attachment C to this memorandum provides detailed instructions for accessing the Excel template through the departments Web site, for using the template to calculate your projected required local expenditures for mandatory SOQ programs, and for submitting the signed certification form and final Excel file to the department. Please complete the Excel template and e-mail it to the department at (mailto: A hard copy of the certification form, signed by the division superintendent, must be mailed to: Virginia Department of Education, Attention: Budget Office, P.O. Box 2120, Richmond, Virginia 23218-2120. The Excel template and the signed certification form are due to the department no later than October 21, 2005.


If you have questions regarding the Excel template or the accompanying instructions, please contact the budget office at (804) 225-2025.