COUNTY BOARDS OF EDUCATION
PER PUPIL EXPENDITURES FOR CURRENT OPERATIONS
FOR THE 2011-12 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
M
li
Monroe
Morgan
Nicholas
Ohio
Pendleton
Pleasants
Pocahontas
Preston
Putnam
Raleigh
Randolph
Ritchie
Roane
Summers
Taylor
Tucker
Tyler
Upshur
Wayne
Webster
Wetzel
Wirt
Wood
Wyoming
10,501.29
10,599.52
13,465.50
10,910.87
11,330.99
10,723.45
11,198.50
11,311.82
15,076.96
11,470.22
13,137.12
10,662.07
11,549.25
10,329.30
11,060.19
9,871.34
10,926.54
11,278.98
11,338.74
10,885.23
11,087.53
12,207.29
10,987.46
10,841.31
12,626.02
11,362.86
14,493.96
10,828.35
11,654.03
12,643.26
10,948.20
10 948 20
11,485.04
11,393.53
11,124.91
11,848.23
13,332.25
13,800.54
13,284.04
10,127.95
10,640.63
10,858.75
11,478.87
11,927.79
10,720.93
10,680.50
11,001.40
12,344.15
12,821.42
10,967.15
10,382.62
11,439.44
12,343.16
11,214.38
10,998.42
11,438.61
Total
11,198.98
Notes: (a) The enrollments used are second month student (headcount) enrollments. (b) 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. (c) Beginning with FY10, also 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. (d) RESA expenditures are not
included and expenditures of the seven MCVCs are allocated among the 20 county boards served by each MCVC.
OSF
02/13/13
Per Pupil Expenditures 2012
-1-
COUNTY BOARDS OF EDUCATION
PER PUPIL EXPENDITURES FOR CURRENT OPERATIONS
ARRANGED IN DESCENDING ORDER
FOR THE 2011-12 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
McDowell
Pleasants
Boone
Pendleton
Pocahontas
Gilmer
Tyler
Mingo
Marshall
Tucker
Wetzel
Lincoln
Ritchie
Ohio
Mineral
Greenbrier
Monroe
Randolph
Fayette
Webster
Wyoming
Morgan
Mason
Jefferson
Brooke
Clay
Jackson
Wirt
Calhoun
Nicholas
Lewis
Hancock
Taylor
Wood
Logan
Upshur
Monongalia
Harrison
Braxton
Kanawha
Raleigh
Marion
Mercer
Cabell
Roane
Summers
Grant
Putnam
Berkeley
Barbour
Wayne
Hampshire
Preston
Hardy
15,076.96
14,493.96
13,800.54
13,465.50
13,332.25
13,284.04
13,137.12
12,821.42
12,643.26
12,626.02
12,344.15
12,343.16
12,207.29
11,927.79
11,848.23
11,654.03
11,549.25
11,485.04
11,478.87
11,470.22
11,439.44
11,438.61
11,393.53
11,362.86
11,338.74
11,330.99
11,311.82
11,278.98
11,214.38
11,198.50
11,124.91
11,087.53
11,060.19
11,001.40
10,998.42
10,987.46
10,967.15
10,948.20
10,926.54
10,910.87
10,885.23
10,858.75
10,841.31
10,828.35
10,723.45
10,720.93
10,680.50
10,662.07
10,640.63
10,599.52
10,501.29
10,382.62
10,329.30
10,127.95
9,871.34
Total
11,198.98
-
Notes: (a) The enrollments used are second month student (headcount) enrollments. (b) 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. (c) Beginning with FY10, also 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. (d) RESA expenditures are not included and expenditures
of the seven MCVCs are allocated among the 20 county boards served by each MCVC.
OSF
02/13/13
Per Pupil Expenditures 2012
-2-