Per Pupil Actuals and Estimates
State Code Section: 22.1-92. Estimate of moneys needed for public schools; notice of costs to be distributed.
Each division superintendent shall also prepare and distribute, notification of the estimated average per pupil cost for public education in the school division for the coming school year to each parent or guardian. Such notification shall also include actual per pupil state and local education expenditures for the previous school year. The notice may also include federal funds expended.