During the 1994 session of the General Assembly, Section 22.1-92 of the Code of Virginia was amended. In order to comply with the revised section, each Superintendent is required to prepare and distribute the estimated average per pupil cost for public education in the division. The chart below details per pupil expenditure for Amherst County Public Schools.
| SOURCES OF FINANCIAL SUPPORT | 2009-10 ACTUAL | 2010-11 ESTIMATE | 2011-12 PROPOSED |
|---|---|---|---|
| For Operations * | |||
| State Funds | $4,829 | $4,683 | $4,827 |
| Sales & Use Tax | $998 | $1,027 | $1,121 |
| Federal Funds | $1,363 | $1,344 | $1,260 |
| Local Funds | $2,730 | $2,728 | $2,760 |
| Total | $9,920 | $9,782 | $9,968 |
| For Debt Service | $568 | $572 | $553 |
| For Facilities ** | $68 | $0 | $0 |
*Operations include regular day school, school food services, summer school, adult education, and other educational programs, but do not include facilities, debt service, and capital outlay additions.
**Includes all facilities and capital outlay additions.