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