The descriptive analyses in this report include estimates of VPI+ expenditures in the 2017–2018 school year, as well as in the 2016–2017 school year for examining year-to-year changes. In addition, this report includes a benefit-cost analysis (BCA) that compares the per-child expenditure estimates for VPI+ with an estimate of the per-child economic benefits resulting from the program measured in terms of increased future earnings. Through these analyses, this report examines the following evaluation questions: - What is the comprehensive per-student expenditure of implementing VPI+ in 2017– 2018? - How does the per-student expenditure of VPI+ vary by division? - How are VPI+ expenditures allocated across different cost categories? - How do overall and per-child VPI+ expenditures differ between the 2016–2017 and 2017–2018 school years? - How do overall and per-child VPI+ expenditures differ between the 2016–2017 and 2017–2018 school years by division? - What is the relationship between the expenditures of the VPI+ program and the economic benefits of the program (BCA)? (author abstract)