2005 North Carolina Code - General Statutes § 115C-105.25. Budget flexibility.

Part 2. School‑Based Management.

§ 115C‑105.25.  Budget flexibility.

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

(b)       Subject to the following limitations, local boards of education may transfer and may approve transfers of funds between funding allotment categories:

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

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

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

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

(4)       Funds allocated for children with special needs, for students with limited English proficiency, and for driver's education shall not be transferred.

(5)       Funds allocated for classroom teachers may be transferred only for teachers of exceptional children, for teachers of at‑risk students, and for authorized purposes under the textbooks allotment category and the classroom materials/instructional supplies/equipment allotment category.

(5a)     Positions allocated for classroom teachers may be converted to dollar equivalents to contract for visiting international exchange teachers. These positions shall be converted at the statewide average salary for classroom teachers, including benefits. The converted funds shall be used only to cover the costs associated with bringing visiting international exchange teachers to the local school administrative unit through a State‑approved visiting international exchange teacher program and supporting the visiting exchange teachers.

(6)       Funds allocated for vocational education may be transferred only in accordance with any rules that the State Board of Education considers appropriate to ensure compliance with federal regulations.

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

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

(9)       Funds allocated in the Alternative Schools/At‑Risk Student allotment shall be spent only for alternative learning programs, at‑risk students, and school safety programs. (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).)