Great Article… Useful Resource

From the UNC School Of Government web site….

Top Ten Questions about the Local Public School Budgeting Process

By Kara Millonzi

In my last post, I reviewed the constitutional and statutory framework for county funding of local school administrative units (public schools). As I explained in that post, the contours of a county’s legal responsibilities for funding public schools is not entirely clear. What is clear, however, is that counties expend a significant portion of their budgets on public schools—on average over 30 percent. And, in the aggregate, counties fund approximately 32 percent of public schools’ operating expenses and approximately 93 percent of public schools’ capital outlay. But, how does a county appropriate funds to its local school administrative unit(s)? What control does a county have over the expenditure of the appropriated funds? And, what recourse, if any, does a local school board have if it does not agree with a county’s yearly appropriations? The following addresses these and other frequently asked questions about the local budgeting process for public schools.

1. What is the County Budgeting Process for Funding Public Schools?

Step 1: Communication Between Boards

The board of county commissioners and the local board of education should engage in ongoing discussions during the fiscal year…..



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