The Comparative Report of Local Government Revenues and Expenditures presents data submitted by local governments. All Virginia counties, cities, towns with a population of 3,500 or more, and towns operating a separate school division are required to submit comparative data to the Auditor of Public Accounts annually. The data presented represents the local government operations for the general government and enterprise activities. Data is provided Per Capita (per citizen).The Superintendent's Annual Report (near the bottom of the list of reports) has a lot of good information. After you select the report year, you can see Table 15 which provides Per Pupil Expenditure (PPE) comparisons between localities.