Virginia Department of Education

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Information on this page is provided by the Department of Budget and Finance.

School Finance

Budget & Grants Management

Expenditures

VDOE Central Office & Direct Aid to Public Education

Direct Aid & State Payments

• Direct Aid Payment Calculation Templates – Estimated, projected and final funding amounts; and calculation templates.
• Composite Index of Local Ability to Pay – Most SOQ funding is equalized based on local ability to pay as determined by the composite index.
  
• State Sales Tax Revenue in Support of Public Education – A portion of state sales tax revenues is distributed in support of public education based on school-age population estimates.
• State Share of Lottery Payments to School Divisions (XLS) – Lottery profits are distributed to school divisions using a formula determined by the General Assembly in the appropriation act.
• Teacher Salary Survey Reports – Average teacher salary information is collected from school divisions annually as well as principal and assistant principal salary information.
• Required Local Effort and Required Local Match is collected from school divisions annually to show the degree to which each school division has met, failed to meet, or surpassed its required local expenditure in support of the Standards of Quality (SOQ).
  • 2018-2019 Required Local Effort & Required Local Match
  • 2017-2018 Required Local Effort & Required Local Match-This is a PDF document. (PDF)
  • 2016-2017 Required Local Effort & Required Local Match-This is a PDF document. (PDF)
  • 2015-2016 Required Local Effort & Required Local Match-This is a PDF document. (PDF)
  • 2014-2015 Required Local Effort & Required Local Match-This is a PDF document. (PDF)
  • 2013-2014 Required Local Effort & Required Local Match-This is a PDF document. (PDF)
  • 2012-2013 Required Local Effort & Required Local Match
  • 2011-2012 Required Local Effort & Required Local Match-This is a PDF document. (PDF)
  • 2010-2011 Required Local Effort & Required Local Match-This is a PDF document. (PDF)
• ESEA Maintenance of Effort Calculation
  • Fiscal Year 2018 Maintenance of Effort-This is an excel spreadsheet. (XLSX)
• Local Education Agency Indirect Cost Rates for Indirect Cost Recovery on Federal Grants
  • Fiscal Year 2022 Indirect Cost Rates-This is an excel spreadsheet. (XLSX)
  • Fiscal Year 2021 Indirect Cost Rates-This is an excel spreadsheet. (XLSX)
  • Fiscal Year 2020 Indirect Cost Rates-This is an excel spreadsheet. (XLSX)
  • Fiscal Year 2019 Indirect Cost Rates-This is a XLS document. (XLSX)
  • Fiscal Year 2018 Indirect Cost Rates-This is a XLS document. (XLS)
  • Fiscal Year 2017 Indirect Cost Rates-This is a XLS document. (XLS)
  • Fiscal Year 2016 Indirect Cost Rates-This is a XLS document. (XLS)
  • Fiscal Year 2015 Indirect Cost Rates-This is a XLS document. (XLS)

Fiscal Services

FFATA Reporting

• Attachment B – FFATA Reporting-This is a Word document. (Word)

OMEGA

• OMEGA – Online Management of Education Grant Awards – VDOE’s automated grant application and reimbursement system

Locality Ledger Reports

• Locality Ledger Reports list all state and federal payments made by VDOE to school divisions. Reports are generated as Excel spreadsheets and may either be downloaded or viewed online.
  • School Division Locality Ledger Reports and Electronic Data Interchange (EDI) Deposit

Retirement Incentive Payments

• USED guidance for school divisions on federal programs and retirement incentive programs and fringe benefits.
  • Letter from U. S. Department of Education Regarding Proper Treatment of Retirement Incentive Payments-This is a PDF document. (PDF)

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