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• the amount of money legally necessary from all sources and <br /> • the amount of money legally necessary from the board of commissioners <br /> Superior court must consider "educational goals and policies of the State and the local <br /> board of education, the budgetary request of the local board of education, the financial <br /> resources of the county and the local board of education, and the fiscal policies of the <br /> board of county commissioners and the local board of education." <br /> HB 726 <br /> ➢ Filed in 2015-16 NCGA Session <br /> ➢ Passed Judiciary Committee hearing, but Failed House floor vote 52-66 <br /> ➢ Would have repealed school board's authority to file in superior court, and the board of <br /> commissioners' appropriation would be final <br /> Directions and Limitations on School Board's Budget <br /> § 115C-432 <br /> ➢ The school board's budget resolution must conform to the county board's allocation if the <br /> county board appropriated by purpose or function under G.S. 115C-429(b). <br /> ➢ Otherwise, the school board has discretion over the local current expense fund if the <br /> county board provides no direction. <br /> ➢ Purpose Codes: <br /> http://www.ncpublicschools.org/docs/fbs/finance/reporting/coa/2015/purposesummary.pd <br /> f <br /> ➢ Purpose/Function Codes: <br /> http://www.ncpublicschools.org/docs/fbs/finance/reporting/coa/2015/purposesummary.pd <br /> f <br /> Purpose Codes <br /> • For budgeting and accounting purposes, expenditures of a local school administrative <br /> unit are classified into five purposes: <br /> 5000 Instructional services <br /> 6000 System-Wide Support Services <br /> 7000 Ancillary Services <br /> 8000 Non-Programmed Charges <br /> 9000 Capital Outlay <br /> Function Codes <br /> • Second level of code <br /> • For example: 5300 --Alternative Programs and Services <br /> 7200 -- Nutrition Services <br /> § 115C-433 <br /> If the board of county commissioners allocates part or all of its appropriations by purpose or <br /> function <br /> Then, the board of education must obtain board of commissioners' approval for an amendment <br /> to the budget that increases or decreases the amount of county appropriation allocated to a <br /> purpose or function by twenty-five percent (25%*) or more <br /> * Board of commissioners may allow a lesser percentage of not less than 10% <br /> Chair McKee asked if this provision applies to operating expense, capital expense or <br /> both. <br />