115C-430. Apportionment of county appropriations among local school administrative units.
If there is more than one local school administrative unit in a county, all appropriations by the county to the local current expense funds of the units, except appropriations funded by supplemental taxes levied less than countywide pursuant to a local act of G.S. 115C-501 to 115C-511, must be apportioned according to the membership of each unit. County appropriations are properly apportioned when the dollar amount obtained by dividing the amount so appropriated to each unit by the total membership of the unit is the same for each unit. The total membership of the local school administrative unit is the unit's average daily membership for the budget year to be determined by and certified to the unit and the board of county commissioners by the State Board of Education. (1975, c. 437, s. 1; 1981, c. 423, s. 1; 1985 (Reg. Sess., 1986), c. 1014, s. 78.)
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§ 115C-424 - Uniform system; conflicting laws and local acts superseded.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-430 - Apportionment of county appropriations among local school administrative units.
§ 115C-432 - The budget resolution; adoption; limitations; tax levy; filing.
§ 115C-433 - Amendments to the budget resolution; budget transfers.
§ 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-443 - Investment of idle cash.
§ 115C-444 - Selection of depository; deposits to be secured.
§ 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.