Excluded expenditures include adult education, community services, non-regular school day programs, capital purchases, debt service, food services, and fund transfers.
The Virginia Department of Education annually collects statistics on the number of students enrolled in public schools on September 30. Student counts are reported by grade assignment, race, ethnicity, disability, English proficiency, and economic status. The collection of race and ethnicity information as specified by the U.S. Department of Education is required for eligibility for federal education funds and for accountability reports. A student is reported as economically disadvantaged if he or she meets any one of the following criteria: