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15 <br /> 1 Superior court must consider "educational goals and policies of the State and the local <br /> 2 board of education, the budgetary request of the local board of education, the financial <br /> 3 resources of the county and the local board of education, and the fiscal policies of the <br /> 4 board of county commissioners and the local board of education." <br /> 5 <br /> 6 HB 726 <br /> 7 > Filed in 2015-16 NCGA Session <br /> 8 > Passed Judiciary Committee hearing, but Failed House floor vote 52-66 <br /> 9 > Would have repealed school board's authority to file in superior court, and the board of <br /> 10 commissioners' appropriation would be final <br /> 11 <br /> 12 Directions and Limitations on School Board's Budget <br /> 13 § 115C-432 <br /> 14 > The school board's budget resolution must conform to the county board's allocation if the <br /> 15 county board appropriated by purpose or function under G.S. 115C-429(b). <br /> 16 > Otherwise, the school board has discretion over the local current expense fund if the <br /> 17 county board provides no direction. <br /> 18 > Purpose <br /> 19 Codes: http://www.ncpublicschools.orp/docs/fbs/finance/reporting/coa/2015/purposesum <br /> 20 mary.pdf <br /> 21 > Purpose/Function <br /> 22 Codes: http://www.ncpublicschools.org/docs/fbs/finance/reporting/coa/2015/purposesum <br /> 23 mary.pdf <br /> 24 Purpose Codes <br /> 25 • For budgeting and accounting purposes, expenditures of a local school administrative <br /> 26 unit are classified into five purposes: <br /> 27 5000 Instructional services <br /> 28 6000 System-Wide Support Services <br /> 29 7000 Ancillary Services <br /> 30 8000 Non-Programmed Charges <br /> 31 9000 Capital Outlay <br /> 32 Function Codes <br /> 33 • Second level of code <br /> 34 • For example: 5300 -- Alternative Programs and Services <br /> 35 7200 -- Nutrition Services <br /> 36 <br /> 37 § 115C-433 <br /> 38 If the board of county commissioners allocates part or all of its appropriations by purpose or <br /> 39 function <br /> 40 Then, the board of education must obtain board of commissioners' approval for an amendment <br /> 41 to the budget that increases or decreases the amount of county appropriation allocated to a <br /> 42 purpose or function by twenty-five percent (25%*) or more <br /> 43 <br /> 44 * Board of commissioners may allow a lesser percentage of not less than 10% <br /> 45 <br /> 46 Chair McKee asked if this provision applies to operating expense, capital expense or <br /> 47 both. <br /> 48 Paige Worsham said in the statute, it applies to both; but practically, it applies to <br /> 49 operating expense as the purpose and function codes deal mostly with operating expense. <br /> 50 She said not many counties budget by purpose and function. <br />