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    Document Summary
    - Report Published -

    Report Document No. 66
    View PDF Version*

    Document Title
    Special Report: State Spending on Standards of Quality (SOQ) Costs, FY 2009

    Joint Legislative Audit and Review Commission

    Enabling Authority
    22.1-97 (A.)

    Executive Summary
    Based on data reviewed for this report, in FY 2009 the State expended $5.62 billion from SOQ accounts. The major accounts constituting the bulk of these funds were basic aid ($3.46 billion) and State sales tax ($1.10 billion). The amount of State SOQ spending equated to an average of about $4,700 per pupil. The range in State SOQ spending in individual divisions was from $2,235 to $7,978 per pupil. An important factor in the varying size of State SOQ per-pupil spending levels in school divisions is the State’s use of a local ability-to-pay index in determining State and local shares of SOQ costs.