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the local school funds am amount equal to 60 percent of the average cost of educating handicapped children and the handicapped children are also contained in the figures for the regular reimbursement on a per student basis. This is to comply with the state mandate on providing education for handicapped children. There is also a Federal Law and Federal court decisions on this case which go further than the state law and cause a financial problem of unknown proportions and with no solution available at the present time.
The other financial mandate imposed by state law is the requirement of 48 professional personnel for each 1,000 students. This is lower than the number of professional personnel in all Virginia school divisions except one and the average last year was 58.
The state does not contribute to the building of schools and there are certain accrediting standards which are set by the State Board of Education. Also, there are other categories of state aid for public school operations including funds for instruction of gifted children and transportation which involves local funds, too, but the points
96.6%