115C-450. School food services.
(a) School nutrition services shall be included in the budget of each public school unit that provides school nutrition services, and the State Board of Education shall provide for school nutrition services in the uniform budget format required by G.S. 115C-426.
(b) No public school unit that provides school nutrition services shall assess indirect costs to a school nutrition program unless the program has an operating balance of at least two months. The Department of Public Instruction shall calculate the operating balance of a school nutrition program of a public school unit that provides school nutrition services. If complete and final financial reports for a given year are not yet available for a school nutrition program, the Department of Public Instruction may use projected figures, but shall update the published average month's operating balance once complete and final financial reports become available. As used in this subsection, the term "indirect costs" is as defined in 2 C.F.R. 200.414.
(c) No public school unit that provides school nutrition services shall assess an unrestricted indirect costs rate to a school nutrition program that is more than eight percent (8%).
(d) No later than May 15, 2022, and every six months thereafter, the Department of Public Instruction shall report all the following information to the Joint Legislative Education Oversight Committee, the Senate Appropriations Committee on Education/Higher Education, the House Appropriations Committee on Education, and the Fiscal Research Division:
(1) The number of months of the operating balance held by the school nutrition program for each public school unit.
(2) The amount and percentage of indirect costs charged to the school nutrition program by the public school unit, if any. (1975, c. 437, s. 1; 1981, c. 423, s. 1; 2013-235, s. 1; 2021-180, s. 7.31.)
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§ 115C-424 - Uniform system; conflicting laws and local acts superseded.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.