RICHMOND, VIRGINIA 23218-2120

SUPTS. MEMO NO. 063

March 21, 2008

INFORMATIONAL

TO:

Division Superintendents

FROM:

Billy K. Cannaday, Jr.

Superintendent of Public Instruction

SUBJECT:

Table 15 from the Superintendent's Annual Report for Virginia - Fiscal Year 2007

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 2007 as well as a methodology that school divisions may use to estimate per pupil expenditures for fiscal years 2008 and 2009.

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 2007. 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 2007 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 download instructions for an Excel file that contains Table 15 for fiscal year 2007 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 2008 and 2009. The Excel file is located on the department's website and may be downloaded from the following address:

http://www.doe.virginia.gov/VDOE/Publications/asrstat/2006-07/asrbook.html

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 2008 and 2009.

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. If you have any questions, please contact budget office staff at (804) 225-2025.

BKCJr/rea

Attachments

a. Table 15 - 2006-2007 (PDF)

b. Instructions for Downloading Table 15 Excel File (PDF)

c. Instructions for Completing Table 15 Worksheets (PDF)