Agenda - 05-04-1999 - 7e - Laserfiche WebLink

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Aachment ,L 160 COUNTY GOVERNMENT IN NORTH CAROLINA property taxes may not be used, the ordinance might specify the use of the ear- marked funds or direct which non - property -tax revenues are to support the fltic, tion in question. Finally, G.S. 159 -13(d) directs that the budget ordinance be entered in the minutes of the governing board and that, within five days after it is adopted, copies be filed with the budget officer, the finance officer, and the clerk to the board of commissioners. Since the LGBFCA itself requires that this filing take place, the ordinance need not restate the filing requirement. Appropriations for Public Education? As noted earlier, special rules govern appropriations by boards of county com- missioners to school administrative units and community colleges. These pro"i. sions are discussed in this section. ALLOCATION OF PUBLIC SCHOOL APPROPRIATIONS County appropriations to a school administrative unit are made to two separ 'a portions of the unit's budget: School Current Expense and School Capital put. lay. The Current Expense Fund includes appropriations for the local share of the current operating expenses of the school system. The Capital Outlay Fund includes appropriations for site acquisition, new buildings and renovation, of existing ones, furnishings and equipment, new school buses, and activity buss and other motor vehicles. The board of commissioners may make lump -sum appropriations to these two funds, or it may allocate all or part of its appropriations to particular pupa" or functions in the Current Expense Fund or to specific projects in the Capital Outlay Fund. When the commissioners make a lump -sum appropriation, the school board is legally free to modify the budget for that fund in any way so long as it does not transfer current expense money to capital outlay and vice versa. The statutes permit such transfers only in emergency situations.' The board of commissioners may choose instead to restrict the use of cmarr appropriated money by allocating its appropriations. Appropriations for schod current expenses may be allocated by purpose or function as noted abom the purposes and functions are defined in a uniform chart of accounts promulowd by the State Board of Education. The list of purposes and functions as of Mani 1, 1987, is shown in Table 7.1. To allocate by purpose, the board of county commissioners would appsopri� a specific amount of money for Instructional Programs, Supporting Scvr v ~ Community Services, and Non - Programmed Charges. Such an aUocatioa NOW allow the board of education to use that amount of county- appropriaw fW& only for expenditures for that purpose. To allocate by function, die bond d commissioners would appropriate a specific amount for one or mace aI 1k a ..o Source: N. Uniform Budd functions li appropriati. funds alloc, function. Even thot pose and fur ticular purp the amount c than a specit board of corn 10 percent. The board atton by proje met categorit Id constructi, ac9uisition or i tndude acquis: County capital by specific acq