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

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IORTH CAROLINA Budgd Arparation and Enactment a3 161 might specify the use of the ear- Table 7.1 �c revenues are to support the func- Purposes and Functions of Expenditures for Local Education Agencies Instructional Programs dget ordinance be entered in the I I Regular Instructional Programs ;thin five days after it is adopted, Special Instructional Programs Dance officer, and the clerk to the i Adult Education Instructional Programs Co- Curricular Instructional Programs itself requires that this filing take Math /Science Programs ing requirement. Other Instructional Programs Supporting Services Programs Pupil Support Services • Elie Education' Instructional Staff Support Services p by county nations boards of coon con- Administrative Support Services School Administration Support Services community colleges. These provi- Business Support Services Central Support Services Other Supporting Services Community Services Programs ROPRIATIONS Regular Community Services Other Community Services rative unit are made to two separate Non- Programmed Charges t Expense and School Capital Out- Payments to Other Units and Transfer of Funds ipropriations for the local share of Reserve for Federal Grants Other Non - Programmed Charges l system. The Capital Outlay Fund new buildings and renovations of Sourm. N.C. State Board of Education, Controller's Office, North Carolina R.Nic Schools Unif— Budget Manual, March 1, 1987. ,ew school buses, and activity buses mp -stun appropriations to these two functions listed under one of the four purposes in Table 7.1. When the county rpropriations to particular purposes appropriation is allocated by function, the board of education must use the or to specific projects in the Capital funds allocated to a function only for expenditures included within that ake a lump -sum appropriation, the function• budget for that fund in any way so Even though county appropriations for current expenses are allocated by pur- e money to capital outlay and vice Pose and function, the board of education may change appropriations for a par - :)nly in emergency situations-8 ticular purpose or function so long as the change does not increase or decrease instead to restrict the use of county- the amount of county appropriation allocated to that purpose or function by more )nations. Appropriations for school than a specified percentage. This limiting percentage is 25 percent unless the use or function as noted above; the i board of commissioners specifies a lower figure; that figure may not be less than :orm chart of accounts promulgated 10 percent. purposes and functions as of March i The board of commissioners may allocate its School Capital Outlay appropri- ation by project. The uniform chart of accounts for the public schools identifies ity commissioners would appropriate wee categories of projects. Category I projects include acquisition of real estate rnal Programs, Supporting Services, and construction as well as renovation of buildings. Category II projects include ed Charges. Such an allocation wound acquisition or replacement of furnishings and equipment. Category III projects .mount of county-appropriated fund) include acquisition of school buses, activity buses, and other motor vehicles. :o allocate by function, the board of County capital outlay appropriations for Category I projects may be allocated ific amount for one or more of the by specific acquisition, construction, or renovation project. Category II and