Cost Per Pupil

*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 school 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 2024 (Actual) and FY 2025 (Estimated) - Includes expenditures of carryover encumbrances and appropriated fund balances and expenditures of CARES Act, ESSER I, ESSER & GEER, and CRF,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 2026 (Approved) - Based on the approved School Board Operating Budget and approved by City Council; however, it does not include certain adjustments necessary to compute the FY 2024 (Actual) and FY 2025 (Estimated) local average per pupil expenditures and, therefore, it will affect the comparability of the FY 2026 (Approved) local average per pupil expenditures amount to the FY 2024 (Actual) and FY 2025 (Estimated) amounts.