Superintendent's Memo #301-09

State seal, Commonwealth of Virginia

Department of Education

October 27, 2009

TO: Division Superintendents

FROM: Patricia I. Wright, Superintendent of Public Instruction

SUBJECT: Report of School-Level Expenditures for 2008-2009 School Year
DUE: December 1, 2009

Under the American Reinvestment and Recovery Act of 2009 (ARRA), all school divisions receiving 2009-2010 Title I funding (ARRA or regular grant) are required to report school-level expenditure data for instructional staff, support staff, and non-personnel expenditures for the 2008-2009 school year. As required by the ARRA, this data collection is due to the Virginia Department of Education (VDOE) by December 1, 2009.

In March 2009, e-mails were sent to division superintendents and finance directors to notify school divisions of this reporting requirement. At that time, it was indicated that each school division receiving Title I, Part A ARRA funds would be required to report school-level per-pupil educational expenditures from state and local sources for the 2008-2009 school year. It was also mentioned that this requirement would be met using the Fall 2009 Student Record Collection. Due to the timing of the additional guidance from the U.S. Office of Management and Budget (OMB), the department is collecting this data in a separate, stand-alone collection. Please note that final guidance has not been issued by the U.S. Department of Education (USED) and OMB, but we do not anticipate any significant changes in the reporting requirements at this time and are proceeding with the release of the data collection. School divisions will be advised of any changes contained in the final guidance once it is issued.

The current USED and OMB guidance provides more detail on the requirements of this data collection. All school divisions receiving any 2009-2010 Title I funds, whether from ARRA or the regular Title I grant, must report 2008-2009 school-level expenditures for all schools. In addition, four data elements are now required to be reported for each school, not one as originally indicated.

The following state and locally funded school-level expenditures should be included in the collection:

The following are not to be included in the calculations for school-level expenditures:

In addition, all federally funded expenditures (personnel and non-personnel) should be excluded from the data in this collection.

Please carefully review Attachment B, USED's Data Reporting Instructions for School Level Expenditure Data, for detailed instructions on the reporting requirements.

To facilitate this data collection, an Excel template has been created which should be downloaded from the VDOE website and completed by school divisions. The Excel file is located on the VDOE website at the following address:

Please e-mail the completed Excel data collection template to, and mail the signed certification page to the VDOE budget office, no later than December 1, 2009. Questions regarding this data collection should be directed to the budget office staff at (804) 225-2025. The VDOE will submit the collected data to USED by the March 31, 2010, deadline required in the ARRA.



a. Instructions for Accessing the EXCEL Template (PDF)

b. USED's Data Reporting Instructions for School Level Expenditure Data (PDF)