§ 115C‑427. Preparation and submission of budget and budget message.
(a) Before the close of each fiscal year, the superintendentshall prepare a budget for the ensuing year for consideration by the board ofeducation. The budget shall comply in all respects with the limitations imposedby G.S. 115C‑432.
(b) The budget, together with a budget message, shall besubmitted to the board of education not later than May 1. The budget and budgetmessage should, but need not, be submitted at a formal meeting of the board.The budget message should contain a concise explanation of the educationalgoals fixed by the budget for the budget year, should set forth the reasons forstated changes from the previous year in program goals, programs, andappropriation levels, and should explain any major changes in educational orfiscal policy. (1975, c. 437, s.1; 1981, c. 423, s. 1.)