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

Browse Search

;AROLINA category rather than by .tal vehicles. If the board - operation by the county n their approval. PPROPRIATIONS 5C- 441(cl)). scat Control Act permits ultiyear capital improve - et resolution for the cur - contractual obligation. does have to include an F the obligation, and this Iounts falling due under commissioners must ap- school board. Approval I it to appropriate funds Eder the contract in those rchase automobiles using contracts may extend over nit may give the seller a tyment. The automobiles I unit. The unit may not tax moneys to secure the ing the contract, the only omobiles. that the board of educa- )erty or spend any money isioners as to the amount oval is given as part of the lucation, not the board of (G.S. 115C -517). The com- .use they disagree with the i. Budget Preparation and Enactment 163 decision to build a school at a particular place; they are to determine only whether the land is worth the agreed -on price. School Supplemental Tax Budgets Under G.S. Chapter 115C, Article 36, the voters of a school administrative unit may approve the levy of supplemental taxes for "any item of expenditure in the school budget." Although supplemental taxes are therefore authorized for capital outlay purposes, most units have approved supplemental taxes for cur- rent operating expenses. The maximum supplemental tax rate that may be ap- proved by the voters under general law is S.50 per $100 value ( ;.60 for a school administrative unit or school area with a total population of no less than 100,000). Some school units have higher rates authorized by local legislation passed by the General Assembly. The board of county commissioners, as the tax - levying authority for the administrative unit, decides each year how much supplemental tax revenue the administrative unit needs and levies the supplemental tax ac- cordingly. The board of education does not have the power to require the board of commissioners to levy any particular rate of supplemental tax. These revenues are shown separately in the school administrative unit's budget. Because they literally supplement the school program provided by state and coun- tywide revenues, the specified amount for each purpose to be supplemented should be set out in the school budget. Even though school supplemental taxes are levied and collected by the county government, they are considered by law to be revenues of the school administra- tive unit and not county revenues appropriated to the school unit by the com- missioners. Therefore, the power to allocate appropriations by purpose, function, and project does not extend to voted supplemental taxes. Apportionment of County Current Expense Appmpriations Each county has a school administrative unit. As of 1987 there were also 40 city school administrative units. Though most counties have no city administra- tive units, some have two or more. When there are city school administrative units in the county, the county administrative unit and the city unit(s) will each submit its proposed budget to the board of county commissioners. G.S. 115C -430 requires that the board appropriate exactly the same amount per pupil to each unit for current operating expenses. Capital outlay appropriations need not be so apportioned. Correct apportionment of current expense moneys is tested by dividing the board of commissioners' current expense appropriation to each school adminis- tradve unit by the school unit's "total membership;' an official calculation of the number of students in the school system. By statutory definition, a school