Article

The School Budget and Fiscal Control Act

N.C. Gen. Stat. § 115C-422— Short title
N.C. Gen. Stat. § 115C-423— Definitions
N.C. Gen. Stat. § 115C-424— Uniform system; conflicting laws and local acts superseded
N.C. Gen. Stat. § 115C-425— Annual balanced budget resolution
N.C. Gen. Stat. § 115C-426— Uniform budget format
N.C. Gen. Stat. § 115C-426.1— Vending facilities
N.C. Gen. Stat. § 115C-426.2— Joint planning
N.C. Gen. Stat. § 115C-427— Preparation and submission of budget and budget message
N.C. Gen. Stat. § 115C-428— Filing and publication of the budget; budget hearing
N.C. Gen. Stat. § 115C-429— Approval of budget; submission to county commissioners; commissioners' action on budget. [Effective June 30, 2023]
N.C. Gen. Stat. § 115C-430— Apportionment of county appropriations among local school administrative units
N.C. Gen. Stat. § 115C-431— Procedure for resolution of dispute between board of education and board of county commissioners
N.C. Gen. Stat. § 115C-432— The budget resolution; adoption; limitations; tax levy; filing
N.C. Gen. Stat. § 115C-433— Amendments to the budget resolution; budget transfers
N.C. Gen. Stat. § 115C-434— Interim budget
N.C. Gen. Stat. § 115C-435— School finance officer
N.C. Gen. Stat. § 115C-436— Duties of school finance officer
N.C. Gen. Stat. § 115C-437— Allocation of revenues to the local school administrative unit by the county
N.C. Gen. Stat. § 115C-438— Provision for disbursement of State money
N.C. Gen. Stat. § 115C-439— Facsimile signatures
N.C. Gen. Stat. § 115C-440— Accounting system
N.C. Gen. Stat. § 115C-440.1— Report on county spending on public capital outlay
N.C. Gen. Stat. § 115C-441— Budgetary accounting for appropriations
N.C. Gen. Stat. § 115C-441.1— Dependent care assistance program
N.C. Gen. Stat. § 115C-442— Fidelity bonds
N.C. Gen. Stat. § 115C-443— Investment of idle cash
N.C. Gen. Stat. § 115C-444— Selection of depository; deposits to be secured
N.C. Gen. Stat. § 115C-445— Daily deposits
N.C. Gen. Stat. § 115C-446— Semiannual reports on status of deposits and investments
N.C. Gen. Stat. § 115C-447— Annual independent audit
N.C. Gen. Stat. § 115C-448— Special funds of individual schools
N.C. Gen. Stat. § 115C-449— Proceeds of insurance claims
N.C. Gen. Stat. § 115C-450— School food services
N.C. Gen. Stat. § 115C-451— Reports to State Board of Education; failure to comply with School Budget Act
N.C. Gen. Stat. § 115C-452— Fines and forfeitures