North Carolina General Statutes
Article 31 - The School Budget and Fiscal Control Act.
§ 115C-441.1 - Dependent care assistance program.

115C-441.1. Dependent care assistance program.
The State Board of Education is authorized to provide eligible employees of local school administrative units a program of dependent care assistance as available under Section 129 and related sections of the Internal Revenue Code of 1986, as amended. The State Board may authorize local school administrative units to enter into annual agreements with employees who elect to participate in the program to provide for a reduction in salary. Should the State Board decide to contract with a third party to administer the terms and conditions of a program of dependent care assistance, it may select a contractor only upon a thorough and completely competitive procurement process. (1989, c. 458, s. 1; 1991 (Reg. Sess., 1992), c. 1044, s. 14(b); 1993, c. 561, s. 42; 1993 (Reg. Sess, 1994), c. 769, s. 7.28A; 1997-443, s. 33.20(a); 1999-237, s. 28.27(a).)

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§ 115C-424 - Uniform system; conflicting laws and local acts superseded.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