Superintendent's Memo #181-09

State seal, Commonwealth of Virginia

Department of Education

July 10, 2009

TO: Division Superintendents

FROM: Patricia I. Wright, Superintendent of Public Instruction

SUBJECT: School Expenditure Template

HB 2269 passed by the 2009 General Assembly (HB 2269), states the following:

§ 22.1-90. Annual Report of expenditures.

Every school board shall 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.

In response to this mandate, the Board, at its June 25 meeting, approved a template containing information already reported in every school division's Annual School Report to the department.

A copy of this template with instructions is attached. In the instructions, you will find a link to the Budget Office website for the Annual School Report. This link contains descriptive information and definitions related to the classification of expenditure information, fund balances, and revenues.

Should you have any questions about the template, please contact the Office of Policy at (804) 225-2092 or by e-mail at

PIW / MV / kfg


a. Template: Annual Report of Expenditures (Word)
b. Template: Annual Report of Expenditures (XLS)