COUNTY BOARDS OF EDUCATION PER PUPIL EXPENDITURES FOR CURRENT OPERATIONS FOR THE 2009-10 YEAR County Per Pupil Headcount Enrollment Barbour Berkeley Boone Braxton Brooke Cabell Calhoun Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson Jefferson Kanawha Lewis Lincoln Logan Marion Marshall Mason McDowell Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas Preston Putnam Raleigh Randolph Ritchie Roane Summers Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming 10,094.14 10,314.20 11,766.70 11,461.63 10,959.44 10,623.49 11,024.44 10,105.25 13,358.56 11,152.27 13,144.09 9,700.59 11,155.02 9,850.88 9,880.45 9,434.66 11,064.63 10,567.59 11,194.59 10,316.65 10,880.84 11,467.83 10,365.62 10,791.92 12,325.05 11,075.17 12,260.01 10,503.82 11,002.41 11,807.05 10,526.10 10,579.82 10,617.73 9,925.80 11,306.85 11,733.87 13,286.39 11,666.46 10,216.13 10,239.69 10,366.40 10,402.78 11,454.87 10,155.92 10,207.36 9,106.68 10,427.53 12,157.81 10,737.46 10,566.06 10,814.96 11,871.81 10,909.77 10,212.16 10,699.61 Total 10,699.91 Notes: (a) The method of calculating expenditures on a per pupil basis conforms with instructions from the National Center for Education Statistics Notes: (a) The methodology used for calculating expenditures on a per pupil basis conforms with the methodology used by the National Center for Education Statistics (NCES). (b) The enrollments used are second month student (headcount) enrollments. (c) All expenditures by county boards are included except those for capital improvements, debt service, community services, adult education and transits/transfers. (d) Also, not included is the portion of the legislative appropriation for the Teachers' Retirement System in excess of the employers' contribution rates of 7.5% or 15%, depending on the retirement plan, which is considered to be the State's annual required contribution towards the past service unfunded liability. (e) RESA expenditures are not included and expenditures of the seven MCVCs are allocated among the 20 county boards served by each MCVC. OSF 12/27/10 Per Pupil Expenditures 2010 -1- COUNTY BOARDS OF EDUCATION PER PUPIL EXPENDITURES FOR CURRENT OPERATIONS ARRANGED IN DESCENDING ORDER FOR THE 2009-10 YEAR Per Pupil Headcount Enrollment Ct. County 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 53. 54. 55. Doddridge Pleasants Gilmer Marshall McDowell Tyler Wetzel Mingo Boone Pendleton Pocahontas Lincoln Braxton Ritchie Ohio Jefferson Greenbrier Fayette Mason Harrison Calhoun Mineral Brooke Wirt Lewis Webster Marion Upshur Wyoming Cabell Morgan Monroe Jackson Wayne Monongalia Mercer Tucker Randolph Raleigh Logan Kanawha Berkeley Putnam Preston Wood Summers Roane Clay Barbour Nicholas Hancock Hampshire Grant Hardy Taylor 13,358.56 13,286.39 13,144.09 12,325.05 12,260.01 12,157.81 11,871.81 11,807.05 11,766.70 11,733.87 11,666.46 11,467.83 11,461.63 11,454.87 11,306.85 11,194.59 11,155.02 11,152.27 11,075.17 11,064.63 11,024.44 11,002.41 10,959.44 10,909.77 10,880.84 10,814.96 10,791.92 10,737.46 10,699.61 10,623.49 10,617.73 10,579.82 10,567.59 10,566.06 10,526.10 10,503.82 10,427.53 10,402.78 10,366.40 10,365.62 10,316.65 10,314.20 10,239.69 10,216.13 10,212.16 10,207.36 10,155.92 10,105.25 10,094.14 9,925.80 9,880.45 9,850.88 9,700.59 9,434.66 9,106.68 Total 10,699.91 - Notes: (a) The method of calculating expenditures on a per pupil basis conforms with instructions from the National Center for Education Statistics Notes: (a) The methodology used for calculating expenditures on a per pupil basis conforms with the methodology used by the National Center for Education Statistics (NCES). (b) The enrollments used are second month student (headcount) enrollments. (c) All expenditures by county boards are included except those for capital improvements, debt service, community services, adult education and transits/transfers. (d) Also, not included is the portion of the legislative appropriation for the Teachers' Retirement System in excess of the employers' contribution rates of 7.5% or 15%, depending on the retirement plan, which is considered to be the State's annual required contribution towards the past service unfunded liability. (e) RESA expenditures are not included and expenditures of the seven MCVCs are allocated among the 20 county boards served by each MCVC. OSF 12/27/10 Per Pupil Expenditures 2010 -2-