Direct Aid & State Payments
- Direct Aid Payment Calculation & Planning Templates – Estimated, projected and final funding amounts; and calculation templates.
- Composite Index of Local Ability to Pay – Most SOQ funding is equalized based on local ability to pay as determined by the composite index.
- State Share of Lottery Payments to School Divisions - (XLS) - Lottery profits are distributed to school divisions using a formula determined by the General Assembly in the appropriation act.
- ESEA Maintenance of Effort Calculation
- Local Education Agency Indirect Cost Rates for Indirect Cost Recovery on Federal Grants
Annual School Report
Pursuant to Section 22.1-81, Code of Virginia, the Annual School Report (ASR) must be submitted to VDOE by school divisions and regional programs on a date to be determined by the Superintendent of Public Instruction. Written requests for a 15-day extension may be submitted prior to the reporting deadline established by the Superintendent of Public Instruction. All ASR submissions are made using the Web-based Single Sign-on for Web Systems (SSWS) portal. Instructions and resources related to the ASR submission are located within the ASR application in SSWS.
The ASR submission in SSWS is made using two separate files. A tab-delimited text file is used to capture revenue, expenditure, fund balance, full-time employee, and activity fund data. A separate Excel file is used to capture supplemental data necessary to fulfill federal and state reporting requirements, or to record essential data for future calculations of SOQ funding.
The ASR data collection is used to provide financial information on K-12 programs in Virginia to the Governor, General Assembly, the federal government, other policymakers, and the public. The data is also used in developing the Direct Aid to Public Education budget and reporting the percentage of division operational expenditures for instruction and school-level per-pupil expenditures on the School Quality Profiles.
- ASR Chart of Accounts (PDF) - July 27, 2023
Reports to the General Assembly
The Office of Budget is required by the Code of Virginia or the Appropriation Act to report the following to the General Assembly:
- Teacher Salary Survey Reports - Average teacher salary information is collected from school divisions annually as well as principal and assistant principal salary information.
- Required Local Effort and Required Local Match - Collected from school divisions annually to show the degree to which each school division has met, failed to meet, or surpassed its required local expenditure in support of the Standards of Quality (SOQ), as well as required local match for the optional Incentive and Lottery-funded programs in the Direct Aid to Public Education budget.
- Uses of At-Risk Funding - School divisions report the uses of state funding for at-risk students. The state funding reported includes the At-Risk Add-on, Prevention, Intervention, and Remediation, and Early Intervention Reading Initiative.
To access these reports:
- Visit https://rga.lis.virginia.gov/
- Filter "Department of Education" as the Author
- Filter by the appropriate year
- OMEGA – Online Management of Education Grant Awards - VDOE’s automated grant application and reimbursement system
Locality Ledger Reports
- Locality Ledger Reports list all state and federal payments made by VDOE to school divisions. Reports are generated as Excel spreadsheets and may either be downloaded or viewed online.
Retirement Incentive Payments
- USED guidance for school divisions on federal programs and retirement incentive programs and fringe benefits.