The Department shall include in the annual School Performance Report Card for school divisions the percentage of each division's annual operating budget allocated to instructional costs. For this purpose, the Department shall (i) establish a methodology for allocating each school division's expenditures to instructional and noninstructional costs in a manner that, except in the case of the hardware necessary to support electronic textbooks, is consistent with the funding of the Standards of Quality as approved by the General Assembly and (ii) allocate to instructional costs each school division's expenditures on the hardware necessary to support electronic textbooks. Further, at the discretion of the Superintendent, the Department may also report on other methods of measuring instructional spending such as those used by the U.S. Census Bureau and the U.S. Department of Education.
2012, c. 212; 2015, c. 563.
Structure Code of Virginia
Chapter 8 - Public School Funds
§ 22.1-88. Of what school funds to consist
§ 22.1-89. Management of funds
§ 22.1-89.1. Management of cafeteria funds
§ 22.1-89.2. Financial records retention and disposition schedule
§ 22.1-89.4. Certain policy required; partnerships and sponsorships
§ 22.1-90. Annual report of expenditures
§ 22.1-90.1. Inclusion of instructional spending in the School Performance Report Card
§ 22.1-91. Limitation on expenditures; penalty
§ 22.1-92. Estimate of moneys needed for public schools; notice of costs to be distributed
§ 22.1-93. Approval of annual budget for school purposes
§ 22.1-94. Appropriations by county, city or town governing body for public schools
§ 22.1-95. Duty to levy school tax
§ 22.1-98. Reduction of state aid when length of school term below 180 days or 990 hours
§ 22.1-98.1. Extended School Year Incentive Program
§ 22.1-98.2. Certain agreements; adjustment of state share for basic aid
§ 22.1-99. Approval and certification of apportionment of school funds
§ 22.1-100. Unexpended school and educational funds
§ 22.1-100.1. Lottery proceeds nonrecurring costs escrow accounts
§ 22.1-102. Special tax for capital expenditures or payment of indebtedness or rent
§ 22.1-104. Same; order for referendum; notice
§ 22.1-105. Same; conduct of referendum; certification of results
§ 22.1-106. Same; levy in accordance with results of referendum
§ 22.1-107. Glebe lands and church property; revenue and income therefrom
§ 22.1-108. Money derived from forest reserve
§ 22.1-110. Temporary loans to school boards
§ 22.1-112. Deposit and disbursement of donations
§ 22.1-113. Town school division's share of county school funds
§ 22.1-114. Town school division's share of general county funds
§ 22.1-115. System of accounting; statements of funds available; classification of expenditures
§ 22.1-116. How and by whom funds for school division kept and disbursed
§ 22.1-116.1. Receipt of payment by credit cards; service charge
§ 22.1-117. Fiscal agents of certain school divisions
§ 22.1-118. Management of funds for joint school; county or city treasurer as fiscal agent
§ 22.1-119. No commission for treasurer
§ 22.1-120. Settlement by treasurer
§ 22.1-121. Proceedings against officers, etc., to compel settlement of accounts
§ 22.1-122. Approval and payment of claims; warrants; prohibited acts
§ 22.1-122.1. Accounts to purchase certain materials and supplies
§ 22.1-123. Petty cash funds; payment of claims from petty cash
§ 22.1-124. Officers may not purchase warrants for less than face value