§ 115C-105.25. Budget flexibility. - North Carolina Statutes

Part 2. School‑BasedManagement.

§ 115C‑105.25.  Budgetflexibility.

(a)        Consistent withimproving student performance, a local board shall provide maximum flexibilityto schools in the use of funds to enable the schools to accomplish their goals.

(b)        Subject to thefollowing limitations, local boards of education may transfer and may approvetransfers of funds between funding allotment categories:

(1)        In accordance with aschool improvement plan accepted under G.S. 115C‑105.27, State fundsallocated for teacher assistants may be transferred only for personnel (i) toserve students only in kindergarten through third grade, or (ii) to servestudents primarily in kindergarten through third grade when the personnel areassigned to an elementary school to serve the whole school. Funds allocated forteacher assistants may be transferred to reduce class size or to reduce thestudent‑teacher ratio in kindergarten through third grade so long as theaffected teacher assistant positions are not filled when the plan is amended orapproved by the building‑level staff entitled to vote on the plan or theaffected teacher assistant positions are not expected to be filled on the datethe plan is to be implemented. Any State funds appropriated for teacherassistants that were converted to certificated teachers before July 1, 1995, inaccordance with Section 1 of Chapter 986 of the 1991 Session Laws, as rewrittenby Chapter 103 of the 1993 Session Laws, may continue to be used forcertificated teachers.

(2)        In accordance with aschool improvement plan accepted under G.S. 115C‑105.27, (i) State fundsallocated for classroom materials/instructional supplies/equipment may betransferred only for the purchase of textbooks; (ii) State funds allocated fortextbooks may be transferred only for the purchase of instructional supplies,instructional equipment, or other classroom materials; and (iii) State fundsallocated for noninstructional support personnel may be transferred only forteacher positions.

(2a)      Up to three percent(3%) of State funds allocated for noninstructional support personnel may betransferred for staff development.

(3)        No funds shall betransferred into the central office allotment category.

(4)        Funds allocated forchildren with disabilities, for students with limited English proficiency, andfor driver's education shall not be transferred.

(5)        Funds allocated forclassroom teachers may be transferred only for teachers of exceptionalchildren, for teachers of at‑risk students, and for authorized purposesunder the textbooks allotment category and the classroom materials/instructionalsupplies/equipment allotment category.

(5a)      Positions allocatedfor classroom teachers may be converted to dollar equivalents to contract forvisiting international exchange teachers. These positions shall be converted atthe statewide average salary for classroom teachers, including benefits. Theconverted funds shall be used only to cover the costs associated with bringingvisiting international exchange teachers to the local school administrativeunit through a State‑approved visiting international exchange teacherprogram and supporting the visiting exchange teachers.

(6)        Funds allocated forvocational education may be transferred only in accordance with any rules thatthe State Board of Education considers appropriate to ensure compliance withfederal regulations.

(7)        Funds allocated forcareer development shall be used in accordance with Section 17.3 of Chapter 324of the 1995 Session Laws.

(8)        Funds allocated foracademically or intellectually gifted students may be used only (i) foracademically or intellectually gifted students; (ii) to implement the plandeveloped under G.S. 115C‑150.7; or (iii) in accordance with an acceptedschool improvement plan, for any purpose so long as that school demonstrates itis providing appropriate services to academically or intellectually giftedstudents assigned to that school in accordance with the local plan developedunder G.S. 115C‑150.7.

(9)        Funds allocated inthe Alternative Schools/At‑Risk Student allotment shall be spent only foralternative learning programs, at‑risk students, and school safetyprograms. (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).)