COUNTY BOARDS OF EDUCATION
PER PUPIL EXPENDITURES FOR CURRENT OPERATIONS
FOR THE 2007-08 YEAR
County
Per Pupil
Headcount
Enrollment
Barbour
Berkeley
Boone
Braxton
Brooke
8,266.98
8,676.41
10,011.19
9,353.92
9,001.37
Cabell
Calhoun
Clay
Doddridge
Fayette
8,934.54
9,091.99
9,368.56
10,463.31
9,284.10
Gilmer
Grant
Greenbrier
Hampshire
Hancock
10,555.51
8,220.04
9,424.45
8,199.75
9,000.99
Hardy
Harrison
Jackson
Jefferson
Kanawha
7,918.84
9,070.38
8,880.35
8,855.08
8,884.28
Lewis
Lincoln
Logan
Marion
Marshall
9,274.34
9,877.53
8,667.14
9,631.84
10,242.63
Mason
McDowell
Mercer
Mineral
Mingo
9,090.60
10,245.79
8,965.98
9,233.89
9,677.29
Monongalia
Monroe
Morgan
Nicholas
Ohio
9,135.44
9,308.33
8,649.44
9,260.52
9,424.16
Pendleton
Pleasants
Pocahontas
Preston
Putnam
9,575.24
10,794.53
10,077.47
8,396.33
8,660.60
Raleigh
Randolph
Ritchie
Roane
Summers
8,769.71
8,129.02
10,182.01
8,722.56
8,734.12
Taylor
Tucker
Tyler
Upshur
Wayne
8,497.52
9,299.01
10,429.67
8,886.44
8,494.50
Webster
Wetzel
Wirt
Wood
Wyoming
8,562.45
9,751.41
9,096.85
8,985.92
9,883.93
Total
9,054.11
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
01/20/09
Per Pupil Expenditures 2008
-1-
COUNTY BOARDS OF EDUCATION
PER PUPIL EXPENDITURES FOR CURRENT OPERATIONS
ARRANGED IN DESCENDING ORDER
FOR THE 2007-08 YEAR
Per Pupil
Headcount
Enrollment
Ct.
County
1.
2.
3.
4.
5.
Pleasants
Gilmer
Doddridge
Tyler
McDowell
10,794.53
10,555.51
10,463.31
10,429.67
10,245.79
6.
7.
8.
9.
10.
Marshall
Ritchie
Pocahontas
Boone
Wyoming
10,242.63
10,182.01
10,077.47
10,011.19
9,883.93
11.
12.
13.
14.
15.
Lincoln
Wetzel
Mingo
Marion
Pendleton
9,877.53
9,751.41
9,677.29
9,631.84
9,575.24
16.
17.
18.
19.
20.
Greenbrier
Ohio
Clay
Braxton
Monroe
9,424.45
9,424.16
9,368.56
9,353.92
9,308.33
21.
22.
23.
24.
25.
Tucker
Fayette
Lewis
Nicholas
Mineral
9,299.01
9,284.10
9,274.34
9,260.52
9,233.89
26.
27.
28.
29.
30.
Monongalia
Wirt
Calhoun
Mason
Harrison
9,135.44
9,096.85
9,091.99
9,090.60
9,070.38
31.
32.
33.
34.
35.
Brooke
Hancock
Wood
Mercer
Cabell
9,001.37
9,000.99
8,985.92
8,965.98
8,934.54
36.
37.
38.
39.
40.
Upshur
Kanawha
Jackson
Jefferson
Raleigh
8,886.44
8,884.28
8,880.35
8,855.08
8,769.71
41.
42.
43.
44.
45.
Summers
Roane
Berkeley
Logan
Putnam
8,734.12
8,722.56
8,676.41
8,667.14
8,660.60
46.
47.
48.
49.
50.
Morgan
Webster
Taylor
Wayne
Preston
8,649.44
8,562.45
8,497.52
8,494.50
8,396.33
51.
52.
53.
54.
55.
Barbour
Grant
Hampshire
Randolph
Hardy
8,266.98
8,220.04
8,199.75
8,129.02
7,918.84
Total
9,054.11
-
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
01/20/09
Per Pupil Expenditures 2008
-2-