Section 10. Classification of expenditures

Latest version.

The following major classification of expenditures is prescribed for use by local school boards when the division superintendent, with the approval of the school board, prepares the estimate of moneys needed for public schools.

1. Instruction;

2. Administration, attendance and health;

3. Pupil transportation;

4. Operation and maintenance;

5. School food services and other noninstructional operations;

6. Facilities;

7. Debt and fund transfers; and

8. Contingency reserves.

Historical Notes

Derived from VR270-01-0020, eff. February 1, 1989; amended, Volume 21, Issue 04, eff. January 1, 2005; Errata 21:13 VA.R. 1941 March 7, 2005.

Statutory Authority

§ 22.1-115 of the Code of Virginia.

                    
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