115C-435. School finance officer.
Each local school administrative unit shall have a school finance officer who shall be appointed or designated by the superintendent of schools and approved by the board of education, with the school finance officer serving at the pleasure of the superintendent. The duties of school finance officer may be conferred on any officer or employee of the local school administrative unit or, upon request of the superintendent, with approval by the board of education and the board of county commissioners, on the county finance officer. In counties where there is more than one local school administrative unit, the duties of finance officer may be conferred on any one officer or employee of the several local school administrative units by agreement between the affected superintendents with the concurrence of the affected board of education and the board of county commissioners. The position of school finance officer is hereby declared to be an office that may be held concurrently with other appointive, but not elective, offices pursuant to Article VI, Sec. 9, of the Constitution. (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§ 115C-424 - Uniform system; conflicting laws and local acts superseded.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.