RICHMOND, VIRGINIA 23218-2120

SUPTS. MEMO NO. 59

March 16, 2007

INFORMATIONAL

TO:

Division Superintendents

FROM:

Billy K. Cannaday, Jr.

Superintendent of Public Instruction

SUBJECT:

Table 15 from the Superintendents Annual Report for Virginia - Fiscal Year 2006

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 2006 as well as a methodology that school divisions may use to estimate per pupil expenditures for fiscal years 2007 and 2008.

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 Superintendents Annual Report for Virginia for fiscal year 2006. 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 2006 Annual School Report Financial Section (ASRFIN) data submitted by school divisions.

Attachment B of this memorandum provides download instructions for an Excel file that contains Table 15 for fiscal year 2006 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 2007 and 2008. The Excel file is located on the departments website and may be downloaded from the following address: http://www.doe.virginia.gov/VDOE/Publications/asrstat/2005-06/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 2007 and 2008.

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.

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Attachments

http://www.doe.virginia.gov/administrators/superintendents_memos/2007/inf059a.pdf

http://www.doe.virginia.gov/administrators/superintendents_memos/2007/inf059b.pdf

http://www.doe.virginia.gov/administrators/superintendents_memos/2007/inf059c.pdf