State Code Requirements
Virginia State Code Section 22.1-92 requires the following:

Upon preparing the estimate of the amount of money deemed to be needed during the next fiscal year for the support of the public schools of the school division, each division superintendent shall also prepare and distribute, within a reasonable time as prescribed by the Board of Education, notification of the estimated average per pupil cost for public education in the school division for the coming school year by the budget estimates provided to the local governing body or bodies. Such notification shall also include actual per-pupil state and local education expenditures for the previous school year. The notice may also include federal funds expended for public education in the school division.

The notice shall be made available in a form provided by the Department of Education and published on the school division's website or in hard copy upon request.

Note: Federal Funds exclude Capital Outlay for Food Service. Local Funding excludes Debt Service Budgeted Expenditures and Capital Improvement Funds. Source for actual data: Table 15 of the Superintendent’s Annual Report for Virginia, Sources of Financial Support for Expenditures, Total Expenditures for Operations, and Total per Pupil Expenditures for Operations.