Admin

Cost Per Pupil

Virginia Code Section 22.1-92 requires each school division to provide notification of its estimated per pupil cost for public education for the coming school year. The Code further mandates that the notification shall include actual per pupil state and local education expenditures for the previous school year. The chart below meets that legal requirement. When comparing fiscal years against each other, it is important to keep in mind that one is actual and the other is an estimate based on an approved budget. Typically when the actual costs for an estimated year are finally compiled, they are lower than the estimate provided.

VIRGINIA BEACH CITY PUBLIC SCHOOLS
AVERAGE PER PUPIL EXPENDITURES FOR OPERATIONS*
SOURCES OF FINANCIAL SUPPORT FY 2019** (Actual) FY 2020
(Estimated)
VBCPS
FY 2021***
(Approved)
VBCPS
STATE
AVERAGE
VBCPS
STATE $ 4,280 $4,235 $4,425 $4,731
SALES TAX 1,108 1,115 1,193 1,188
FEDERAL 901 943 1,007
1,106
LOCAL**** 6,642 5,920 6,263 6,179
TOTAL $12,931 $12,213 $12,888 $13,204

*Includes regular day school, school food services, summer school, adult education, pre-kindergarten, athletics, textbooks, and other educational functions; however, excludes certain expenditures (e.g., non-regular day school programs, non-local education agency programs, facilities, debt service, capital outlay additions). Non-local education agency programs include expenditures made by the division for state-operated education programs (in hospitals, clinics, and detention homes) that are located within the schol division and reimbursed with state funds.

**Commonwealth of Virginia, Superintendent's Annual Report for Virginia

***Based on the approved School Board Operating Budget and approved by City Council

****Includes the City of Virginia Beach and other local sources (e.g., rental of facilities, summer school tuition, adult education fees, cafeteria service charges), along with the following adjustments and qualifications:

FY 2019 (Actual) and FY 2020 (Estimated) - Includes expenditures of carryover encumbrances and appropriated fund balances, excludes certain operating transfers, net of City reversion (i.e., actual/estimated unexpended balance returned to the City), and other necessary adjustments that can cause, along with other factors, fluctuations in the local average per pupil expenditures from fiscal year to fiscal year.

FY 2019 (Actual) and FY 2020 (Estimated) - Includes expenditures of carryover encumbrances and appropriated fund balances, excludes certain operating transfers, net of City reversion (i.e., actual/estimated unexpended balance returned to the City), and other necessary adjustments that can cause, along with other factors, fluctuations in the local average per pupil expenditures from fiscal year to fiscal year.