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5 <br /> Page 4 of 4 <br /> APPLICABLE or REFERENCED STATUTES <br /> §115C-430 Apportionment of county appropriations among local school administrative <br /> units. If there is more than one local school administrative unit in a county, all appropriations by <br /> the county to the local current expense funds of the units, except appropriations funded by <br /> supplemental taxes levied less than countywide pursuant to a local act of G.S. 115C-501 to <br /> 115C-511, must be apportioned according to the membership of each unit. County <br /> appropriations are properly apportioned when the dollar amount obtained by dividing the <br /> amount so appropriated to each unit by the total membership of the unit is the same for each <br /> unit. The total membership of the local school administrative unit is the unit's average daily <br /> membership for the budget year to be determined by and certified to the unit and the board of <br /> county commissioners by the State Board of Education. <br /> §153A-149(c) "Each county may levy property taxes for one or more of the purposes listed in <br /> this subsection up to a combined rate of one dollar and fifty cents ($1.50) on the one hundred <br /> dollars ($100.00) appraised value of property subject to taxation. Authorized purposes subject to <br /> the rate limitation are: <br /> (38) Charter Schools. — To provide capital funds for charter schools as authorized by G.S. <br /> 153A-461." <br /> §153A-461 "Charter schools. Each county is authorized to appropriate funds and lease <br /> real property to schools chartered under Article 14A of Chapter 115C of the General <br /> Statutes." <br /> §115C-429(b) "The board of county commissioners may, in its discretion, allocate part or all of <br /> its appropriation by purpose, function, or project as defined in the uniform budget format." <br /> §115C-429(c) "The board of county commissioners shall have full authority to call for, and the <br /> board of education shall have the duty to make available to the board of county commissioners, <br /> upon request, all books, records, audit reports, and other information bearing on the financial <br /> operation of the local school administrative unit." <br /> §115C-433(b) "If the board of county commissioners allocates part or all of its appropriations <br /> pursuant to G.S. 115C-429(b), the board of education must obtain the approval of the board of <br /> county commissioners for an amendment to the budget that (i) increases or decreases <br /> expenditures from the capital outlay fund for projects listed in G.S. 115C-426(f)(1) or (2) (these <br /> two provisions provide for property acquisition, facility construction, expansion, etc.), or (ii) <br /> increases or decreases the amount of county appropriation allocated to a purpose or function by <br /> twenty-five percent (25%) or more from the amount contained in the budget ordinance adopted <br /> by the board of county commissioners: Provided, that at its discretion, the board may in its <br /> budget ordinance specify a lesser percentage, so long as such percentage is not less than ten <br /> percent (10%)." <br /> §115C-433(d) "The board of education may amend the budget to transfer money to or from the <br /> capital outlay fund to or from any other fund, with the approval of the board of county <br /> commissioners, to meet emergencies unforeseen and unforeseeable at the time the budget <br /> resolution was adopted. When such an emergency arises, the board of education may adopt a <br /> resolution requesting approval from the board of commissioners for the transfer of a specified <br /> amount of money to or from the capital outlay fund to or from some other fund." <br />