COUNTY BOARDS OF EDUCATION
PER PUPIL EXPENDITURES FOR CURRENT OPERATIONS
FOR THE 2010-11 YEAR
County
Per Pupil
Expenditures
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
10,170.93
10,342.69
13,404.83
11,048.80
11,233.08
10,820.21
11,340.33
11,165.81
14,066.32
11,213.02
12,525.24
10,182.19
11,657.05
10,287.07
11,055.95
9,784.59
11,450.34
10,687.10
10,952.05
10,770.53
11,483.26
11,892.91
10,728.40
11,070.73
12,652.64
11,086.52
13,195.14
10,578.75
11,516.89
12,292.35
10,882.55
11,607.54
11,083.73
10,710.39
12,025.24
12,531.86
13,633.44
12,581.14
10,737.42
10,364.71
10,879.21
10,917.42
11,822.55
10,453.30
10,636.13
10,537.10
12,373.86
12,927.52
10,756.15
10,476.47
11,730.16
12,165.11
10,988.47
10,768.76
11,943.27
Total
11,088.28
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, transits/transfers and the expenses
being recorded for other post-employment benefits (OPEB) pursuant to WVC §5-16D-6 in excess of the minimum annual employer payment (paygo) established by the PEIA Finance Board. (d) Beginning with FY10, 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
09/26/12
Per Pupil Expenditures 2011
-1-
COUNTY BOARDS OF EDUCATION
PER PUPIL EXPENDITURES FOR CURRENT OPERATIONS
ARRANGED IN DESCENDING ORDER
FOR THE 2010-11 YEAR
Per Pupil
Expenditures
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
Boone
McDowell
Tyler
Marshall
Pocahontas
Pendleton
Gilmer
Tucker
Mingo
Wetzel
Ohio
Wyoming
Lincoln
Ritchie
Webster
Greenbrier
Monroe
Mineral
Lewis
Harrison
Calhoun
Brooke
Fayette
Clay
Mason
Morgan
Marion
Hancock
Braxton
Wirt
Jefferson
Randolph
Monongalia
Raleigh
Cabell
Kanawha
Wood
Upshur
Preston
Logan
Nicholas
Jackson
Summers
Mercer
Taylor
Wayne
Roane
Putnam
Berkeley
Hampshire
Grant
Barbour
Hardy
14,066.32
13,633.44
13,404.83
13,195.14
12,927.52
12,652.64
12,581.14
12,531.86
12,525.24
12,373.86
12,292.35
12,165.11
12,025.24
11,943.27
11,892.91
11,822.55
11,730.16
11,657.05
11,607.54
11,516.89
11,483.26
11,450.34
11,340.33
11,233.08
11,213.02
11,165.81
11,086.52
11,083.73
11,070.73
11,055.95
11,048.80
10,988.47
10,952.05
10,917.42
10,882.55
10,879.21
10,820.21
10,770.53
10,768.76
10,756.15
10,737.42
10,728.40
10,710.39
10,687.10
10,636.13
10,578.75
10,537.10
10,476.47
10,453.30
10,364.71
10,342.69
10,287.07
10,182.19
10,170.93
9,784.59
Total
11,088.28
-
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, transits/transfers and the expenses being
recorded for other post-employment benefits (OPEB) pursuant to WVC §5-16D-6 in excess of the minimum annual employer payment (pay-go)
established by the PEIA Finance Board. (d) Beginning with FY10, 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
09/26/12
Per Pupil Expenditures 2011
-2-
COUNTY BOARDS OF EDUCATION
PER PUPIL EXPENDITURES FOR CURRENT OPERATIONS
COMPARISON TO PREVIOUS YEAR
2009-10 AND 2010-11
County
Revised
2009-10
2010-11
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
10,065.36
10,066.94
11,819.60
11,290.87
10,944.39
10,597.03
10,800.58
10,939.42
13,107.37
11,019.40
13,092.04
9,644.68
10,961.19
9,786.40
10,847.19
9,441.40
11,034.47
10,487.71
10,955.27
10,283.14
10,803.99
11,455.94
10,374.32
10,704.08
12,083.99
10,964.12
12,381.68
10,483.85
11,020.97
11,683.25
10,443.26
10,266.67
10,409.36
10,889.78
11,464.71
11,677.16
13,225.77
11,589.16
10,163.10
10,195.62
10,526.91
10,482.96
11,309.70
10,096.25
10,152.25
10,093.70
11,433.68
12,177.59
10,677.61
10,462.51
10,760.28
11,956.29
10,673.57
10,209.29
11,755.53
10,170.93
10,342.69
13,404.83
11,048.80
11,233.08
10,820.21
11,340.33
11,165.81
14,066.32
11,213.02
12,525.24
10,182.19
11,657.05
10,287.07
11,055.95
9,784.59
11,450.34
10,687.10
10,952.05
10,770.53
11,483.26
11,892.91
10,728.40
11,070.73
12,652.64
11,086.52
13,195.14
10,578.75
11,516.89
12,292.35
10,882.55
11,607.54
11,083.73
10,710.39
12,025.24
12,531.86
13,633.44
12,581.14
10,737.42
10,364.71
10,879.21
10,917.42
11,822.55
10,453.30
10,636.13
10,537.10
12,373.86
12,927.52
10,756.15
10,476.47
11,730.16
12,165.11
10,988.47
10,768.76
11,943.27
105.57
275.75
1,585.23
-242.06
288.70
223.19
539.75
226.39
958.95
193.62
-566.80
537.51
695.86
500.66
208.76
343.19
415.86
199.39
-3.22
487.39
679.27
436.97
354.08
366.65
568.65
122.40
813.46
94.90
495.92
609.10
439.29
1,340.87
674.37
-179.39
560.53
854.70
407.67
991.98
574.32
169.09
352.30
434.46
512.85
357.05
483.87
443.41
940.18
749.94
78.54
13.96
969.88
208.82
314.90
559.47
187.74
1.05%
2.74%
13.41%
-2.14%
2.64%
2.11%
5.00%
2.07%
7.32%
1.76%
-4.33%
5.57%
6.35%
5.12%
1.92%
3.63%
3.77%
1.90%
-0.03%
4.74%
6.29%
3.81%
3.41%
3.43%
4.71%
1.12%
6.57%
0.91%
4.50%
5.21%
4.21%
13.06%
6.48%
-1.65%
4.89%
7.32%
3.08%
8.56%
5.65%
1.66%
3.35%
4.14%
4.53%
3.54%
4.77%
4.39%
8.22%
6.16%
0.74%
0.13%
9.01%
1.75%
2.95%
5.48%
1.60%
Total
10,707.32
11,088.28
380.96
3.56%
Difference
Pct.
Change
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, transits/transfers
and the expenses being recorded for other post-employment benefits (OPEB) pursuant to WVC §5-16D-6 in excess of the minimum annual
employer payment (pay-go) established by the PEIA Finance Board. (d) Beginning with FY10, 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
09/26/12
Per Pupil Expenditures 2011
-3-