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_ 190 Item Details($) Appropriations($) ITEM 125. First Year Second Year First Year Second Year FY2025 FY2026 FY2025 FY2026 may use prior year data to calculate actual disbursements to individual localities. 18. Payments for accounts related to the Standards of Quality made to localities for public education from the general fund, as provided herein, shall be payable in twenty-four semi- monthly installments at the middle and end of each month. 19. Notwithstanding § 58.1-638 D., Code of Virginia, and other language in this Item, the Department of Education shall, for purposes of calculating the state and local shares of the Standards of Quality, apportion state sales and use tax dedicated to public education and those sales tax revenues transferred to the general fund from the Public Education Standards of Quality/ Local Real Estate Property Tax Relief Fund in the first year based on the July 1, 2022, estimate of school age population provided by the Weldon Cooper Center for Public Service and, in the second year, based on the July 1, 2023, estimate of school age population provided by the Weldon Cooper Center for Public Service. Notwithstanding § 58.1-638 D., Code of Virginia, and other language in this Item, the State Comptroller shall distribute the state sales and use tax revenues dedicated to public education and those sales tax revenues transferred to the general fund from the Public Education Standards of Quality/ Local Real Estate Property Tax Relief Fund in the first year based on the July 1, 2022, estimate of school age population provided by the Weldon Cooper Center for Public Service and, in the second year, based on the July 1, 2023, estimate of school age population provided by the Weldon Cooper Center for Public Service. 20. The school divisions within the Tobacco Region, as defined by the Tobacco Region Revitalization Commission, shall jointly explore ways to maximize their collective expenditure reimbursement totals for all eligible E-Rate funding. 21. This Item includes appropriations totaling an estimated $902,926,201$943,824,250 the first year and $852,926,201$899,335,345 the second year from the revenues deposited to the Lottery Proceeds Fund. These amounts are appropriated for distribution to counties, cities, and towns to support public education programs pursuant to Article X, Section 7-A Constitution of Virginia. Any county, city, or town which accepts a distribution from this fund shall provide its portion of the cost of maintaining an educational program meeting the Standards of Quality pursuant to Section 2 of Article VIII of the Constitution without the use of distributions from the fund. 22. For reporting purposes, the Department of Education shall include Lottery Proceeds Funds as state funds. 23.a. Any locality that has met its required local effort for the Standards of Quality accounts for FY 2025 and that has met its required local match for incentive or Lottery-funded programs in which the locality elected to participate in FY 2025 may carry over into FY 2026 any remaining state Direct Aid to Public Education fund balances available to help minimize any FY 2026 revenue adjustments that may occur in state funding to that locality. Localities electing to carry forward such unspent state funds must appropriate the funds to the school division for expenditure in FY 2026. b. Any locality that has met its required local effort for the Standards of Quality accounts for FY 2026 and that has met its required local match for incentive or Lottery-funded programs in which the locality elected to participate in FY 2026 may carry over into FY 2027 any remaining state Direct Aid to Public Education fund balances available to help minimize any FY 2027 revenue adjustments that may occur in state funding to that locality. Localities electing to carry forward such unspent state funds must appropriate the funds to the school division for expenditure in FY 2027. 24. Localities are encouraged to allow school boards to carry over any unspent local allocations into the next fiscal year. Localities are also encouraged to provide increased flexibility to school boards by appropriating state and local funds for public education in a lump sum. 25. The Department of Education shall include in the annual School Performance Report Card for school divisions the percentage of each division's annual operating budget allocated to instructional costs. For this report, the Department of Education shall establish a methodology for allocating each school division's expenditures to instructional and non-instructional costs