P.O. Drawer 140, 100 Central Circle

Low Moor, VA24457

Office (540) 863-1800





The Code of Virginia requires school divisions to prepare and distribute notification of the estimated, average per pupil cost for public education in the school division for the coming year and the actual per pupil state and local expenditures for the previous school year. The following table provides per pupil expenditures for Alleghany County Public Schools as of April 19, 2021:


Sources of Financial Support for Operations


State Average

2019/2020 ACPS Actual

2020/2021 ACPS Estimate

2021/2022 ACPS Estimate

EOY Average Daily Membership





State Funds





Sales & Use Tax





Federal Funds





Local Funds





Total Funds







  1. Operations expenditures, for the purposes of the above report, include expenditures related to instruction, administration, student health and safety, transportation, maintenance, food service, and technology. Certain expenditures associated with debt service, facility improvement, fiscal agent transfers, and capital outlay are not included. The actual average daily membership totals reflected are per the Virginia Department of Educationís End of Year Record Collection. Effective for fiscal year 2012, the Virginia Department of Education requires that Pre-kindergarten expenditures and average daily membership be included in the above.

For questions or comments regarding this information please contact Keven Rice, Director of Finance via phone at (540) 863-1813 or via e-mail at krice@alleghany.k12.va.us.