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14 <br /> 1 County Expenditure per Pupil (map) <br /> 2 <br /> 3 NCACC Annual Budget & Tax Survey <br /> 4 Findings: <br /> 5 • Average 2014-15 Total County School Appropriation (Includes Capital Outlay & <br /> 6 Reserve; School Debt Service) <br /> 7 o $38,142,461 (range from $943,253 - $574,695,773) <br /> 8 • Average 2015-16 Total County School Appropriation (14 counties not reporting) <br /> 9 o $42,935,231 (range from $586,500 - $631,765,751) <br /> 10 • Average Increase of 5% [Orange County is 2%] <br /> 11 <br /> 12 Communication Between Board of County Commissioners and Boards of Education <br /> 13 In Budget Process: <br /> 14 § 115C-426.2: <br /> 15 ➢ Boards are "strongly encouraged" to hold periodic joint meetings during the fiscal year. <br /> 16 ➢ "In particular, the boards are encouraged to assess the school capital outlay needs, to <br /> 17 develop and update a joint five-year plan for meeting those needs, and to consider this <br /> 18 plan in the preparation and approval of each year's budget under this Article." <br /> 19 <br /> 20 § 115C-429: <br /> 21 ➢ Board of Education submits budget to the board of county commissioners not later than <br /> 22 May 15, or later date if fixed by Board of Commissioners <br /> 23 ➢ Board of Commissioners completes action by July 1, or later agreed-upon date. <br /> 24 ➢ The board of county commissioners may, in its discretion, allocate part or all of its <br /> 25 appropriation by purpose or function <br /> 26 ➢ "The board of county commissioners shall have full authority to call for, and the board <br /> 27 of education shall have the duty to make available to the board of county <br /> 28 commissioners, upon request, all books, records, audit reports, and other information <br /> 29 bearing on the financial operation of the local school administrative unit." <br /> 30 <br /> 31 Multiple Local School Administrative Units <br /> 32 § 115C-430 <br /> 33 ➢ For counties with more than one local school administrative unit, all county <br /> 34 appropriations to local current expense funds (except supplemental tax funds) are <br /> 35 apportioned based on ADM <br /> 36 ➢ There is no uniform appropriation requirement for capital outlay funds <br /> 37 <br /> 38 Commissioner Jacobs asked if there could be further clarification of these points. <br /> 39 Paige Worsham said the capital outlay does not have to be appropriated evenly between <br /> 40 districts nor based on ADM. <br /> 41 <br /> 42 Dispute Resolution Process <br /> 43 §115C-431 <br /> 44 ➢ Require mediation if board of education determines "the amount of money appropriated <br /> 45 to the local current expense fund, or the capital outlay fund, or both, by the board of <br /> 46 county commissioners is not sufficient to support a system of free public schools..." <br /> 47 ➢ If no agreement by August 1 (or later date agreed to by both parties), the board of <br /> 48 education may file an action in superior court <br /> 49 ➢ Superior court must find: <br /> 50 • the amount of money legally necessary from all sources and <br /> 51 • the amount of money legally necessary from the board of commissioners <br />