COUNTY BOARDS OF EDUCATION
PER PUPIL EXPENDITURES FOR CURRENT OPERATIONS
FOR THE 2012-13 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
10,480.73
10,602.83
13,083.26
10,545.40
11,612.94
10,625.50
12,208.29
11,120.02
14,450.63
11,244.02
12,151.43
10,834.00
11,595.13
10,448.06
11,281.66
9,791.71
11,566.80
11,249.97
11,232.35
10,532.50
11,025.49
11,834.71
10,773.17
11,089.26
12,614.78
11,137.35
14,521.88
10,856.27
11,628.00
12,343.84
11,189.43
10,909.36
11,269.30
10,943.24
11,520.60
13,668.18
13,305.42
12,952.94
9,946.74
10,981.15
10,624.21
11,250.99
11,637.60
10,610.68
10,768.47
10,575.07
12,434.94
12,872.87
10,779.62
10,549.28
11,029.30
12,293.88
10,903.35
10,823.80
11,552.96
Total
11,133.16
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
03/24/14
Per Pupil Expenditures 2013
-1-
COUNTY BOARDS OF EDUCATION
PER PUPIL EXPENDITURES FOR CURRENT OPERATIONS
ARRANGED IN DESCENDING ORDER
FOR THE 2012-13 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.
McDowell
Doddridge
Pendleton
Pleasants
Boone
Pocahontas
Tyler
Marshall
Tucker
Mingo
Wetzel
Calhoun
Gilmer
Lincoln
Ritchie
Mineral
Brooke
Greenbrier
Harrison
Wyoming
Ohio
Hancock
Morgan
Randolph
Jackson
Fayette
Jefferson
Monongalia
Mason
Clay
Marion
Webster
Lewis
Putnam
Nicholas
Monroe
Wirt
Mercer
Grant
Wood
Upshur
Logan
Summers
Cabell
Raleigh
Roane
Berkeley
Taylor
Wayne
Braxton
Kanawha
Barbour
Hampshire
Preston
Hardy
14,521.88
14,450.63
13,668.18
13,305.42
13,083.26
12,952.94
12,872.87
12,614.78
12,434.94
12,343.84
12,293.88
12,208.29
12,151.43
11,834.71
11,637.60
11,628.00
11,612.94
11,595.13
11,566.80
11,552.96
11,520.60
11,281.66
11,269.30
11,250.99
11,249.97
11,244.02
11,232.35
11,189.43
11,137.35
11,120.02
11,089.26
11,029.30
11,025.49
10,981.15
10,943.24
10,909.36
10,903.35
10,856.27
10,834.00
10,823.80
10,779.62
10,773.17
10,768.47
10,625.50
10,624.21
10,610.68
10,602.83
10,575.07
10,549.28
10,545.40
10,532.50
10,480.73
10,448.06
9,946.74
9,791.71
Total
11,133.16
-
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
03/24/14
Per Pupil Expenditures 2013
-2-
COUNTY BOARDS OF EDUCATION
PER PUPIL EXPENDITURES FOR CURRENT OPERATIONS
COMPARISON TO PREVIOUS YEAR
2011-12 AND 2012-13
Difference
Pct.
Change
County
2011-12
2012-13
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
10,501.29
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
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
10,480.73
10,602.83
13,083.26
10,545.40
11,612.94
10,625.50
12,208.29
11,120.02
14,450.63
11,244.02
12,151.43
10,834.00
11,595.13
10,448.06
11,281.66
9,791.71
11,566.80
11,249.97
11,232.35
10,532.50
11,025.49
11,834.71
10,773.17
11,089.26
12,614.78
11,137.35
14,521.88
10,856.27
11,628.00
12,343.84
11,189.43
10,909.36
11,269.30
10,943.24
11,520.60
13,668.18
13,305.42
12,952.94
9,946.74
10,981.15
10,624.21
11,250.99
11,637.60
10,610.68
10,768.47
10,575.07
12,434.94
12,872.87
10,779.62
10,549.28
11,029.30
12,293.88
10,903.35
10,823.80
11,552.96
-20.55
3.31
-382.24
-365.46
281.95
-97.96
1,009.79
-191.80
-626.33
-226.20
-985.69
171.93
45.88
118.76
221.47
-79.63
640.25
-29.01
-106.39
-352.74
-62.03
-372.58
-214.29
247.95
-11.25
-225.51
27.92
27.92
-26.03
-299.42
241.23
-575.68
-124.23
-181.67
-327.63
335.94
-495.12
-331.10
-181.21
340.51
-234.54
-227.88
-290.19
-110.25
87.97
-426.33
90.79
51.46
-187.53
166.65
-410.14
-49.28
-311.03
-174.62
114.35
-0.20%
0.03%
-2.84%
-3.35%
2.49%
-0.91%
9.02%
-1.70%
-4.15%
-1.97%
-7.50%
1.61%
0.40%
1.15%
2.00%
-0.81%
5.86%
-0.26%
-0.94%
-3.24%
-0.56%
-3.05%
-1.95%
2.29%
-0.09%
-1.98%
0.19%
0.26%
-0.22%
-2.37%
2.20%
-5.01%
-1.09%
-1.63%
-2.77%
2.52%
-3.59%
-2.49%
-1.79%
3.20%
-2.16%
-1.99%
-2.43%
-1.03%
0.82%
-3.88%
0.74%
0.40%
-1.71%
1.61%
-3.59%
-0.40%
-2.77%
-1.59%
1.00%
Total
11,198.98
11,133.16
-65.82
-0.59%
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
03/24/14
Per Pupil Expenditures 2013
-3-