North Carolina General Statutes
Article 31 - The School Budget and Fiscal Control Act.
§ 115C-424 - Uniform system; conflicting laws and local acts superseded.

115C-424. Uniform system; conflicting laws and local acts superseded.
It is the intent of the General Assembly by enactment of this Article to prescribe for the public schools a uniform system of budgeting and fiscal control. To this end, all provisions of general laws and local acts in effect as of July 1, 1976, and in conflict with the provisions of this Article are repealed except local acts providing for the levy or for the levy and collection of school supplemental taxes. No local act enacted or taking effect after July 1, 1976, may be construed to modify, amend, or repeal any portion of this Article unless it expressly so provides by specific reference to the appropriate section. (1975, c. 437, s. 1; 1981, c. 423, s. 1.)

Structure North Carolina General Statutes

North Carolina General Statutes

Chapter 115C - Elementary and Secondary Education

Article 31 - The School Budget and Fiscal Control Act.

§ 115C-422 - Short title.

§ 115C-423 - Definitions.

§ 115C-424 - Uniform system; conflicting laws and local acts superseded.

§ 115C-425 - Annual balanced budget resolution.

§ 115C-426 - Uniform budget format.

§ 115C-426.1 - Vending facilities.

§ 115C-426.2 - Joint planning.

§ 115C-427 - Preparation and submission of budget and budget message.

§ 115C-428 - Filing and publication of the budget; budget hearing.

§ 115C-429 - Approval of budget; submission to county commissioners; commissioners' action on budget[Effective until June 30, 2023]

§ 115C-430 - Apportionment of county appropriations among local school administrative units.

§ 115C-431 - Procedure for resolution of dispute between board of education and board of county commissioners.

§ 115C-432 - The budget resolution; adoption; limitations; tax levy; filing.

§ 115C-433 - Amendments to the budget resolution; budget transfers.

§ 115C-434 - Interim budget.

§ 115C-435 - School finance officer.

§ 115C-436 - Duties of school finance officer.

§ 115C-437 - Allocation of revenues to the local school administrative unit by the county.

§ 115C-438 - Provision for disbursement of State money.

§ 115C-439 - Facsimile signatures.

§ 115C-440 - Accounting system.

§ 115C-440.1 - Report on county spending on public capital outlay.

§ 115C-441 - Budgetary accounting for appropriations.

§ 115C-441.1 - Dependent care assistance program.

§ 115C-442 - Fidelity bonds.

§ 115C-443 - Investment of idle cash.

§ 115C-444 - Selection of depository; deposits to be secured.

§ 115C-445 - Daily deposits.

§ 115C-446 - Semiannual reports on status of deposits and investments.

§ 115C-447 - Annual independent audit.

§ 115C-448 - Special funds of individual schools.

§ 115C-449 - Proceeds of insurance claims.

§ 115C-450 - School food services.

§ 115C-451 - Reports to State Board of Education; failure to comply with School Budget Act.

§ 115C-452 - Fines and forfeitures.