State Expenditure Information per NCGS 115C-105.25(c):

(c)  To ensure that parents, educators, and the general public are informed on how State funds have been used to address local educational priorities, each local school administrative unit shall publish the following information on its Website by October 15 of each year:

(1)  A description of each program report code, written in plain English, and a summary of the prior fiscal year's expenditure of State funds within each program report code.

(2)  A description of each object code within a program report code, written in plain English, and a summary of the prior fiscal year's expenditure of State funds for each object code.

(3)  A description of each allotment transfer that increased or decreased the initial allotment amount by more than five percent (5%) and the educational priorities that necessitated the transfer.

(4)  A description of any transfer of funds from the textbooks and digital resource's allotment into another allotment category with an explanation of why the transfer from the textbooks and digital resource's allotment was made to a different allotment category.

(5)  A chart that clearly reflects how the local school administrative unit spent State funds.

(1995 (Reg. Sess., 1996), c. 716, s. 3; 1996, 2nd Ex. Sess., c. 18, ss.

18.24(h)-(k); 1998-212, s. 9.20(b); 1999-237, s. 8.25(c); 2001-424, s. 28.22;

2005-276, s. 7.22(a); 2006-69, s. 3(b); 2011-145, s. 7.13(g); 2011-391, s.

14(b); 2013-360, s. 8.14; 2015-241, ss. 8.33, 8.39(c), 8.47(a); 2016-94, ss.

8.5, 8.16.)

Summary of State Expenditures by Object Code

2022-2023 Summary of State Expenditures by Object Code

Summary of State Expenditures by Program Report Code

2022-2023 Summary of State Expenditures by Program Report Code

Description of Object Codes

Description of Program Report Codes