8VAC20-210-10. Classification of expenditures.

Chapter 210. Classifications of Expenditures

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.

Statutory Authority

§ 22.1-115 of the Code of Virginia.

Historical Notes

Derived from VR270-01-0020, eff. February 1, 1989; amended, Virginia Register Volume 21, Issue 4, eff. January 1, 2005; Errata 21:13 VA.R. 1941 March 7, 2005.

Website addresses provided in the Virginia Administrative Code to documents incorporated by reference are for the reader's convenience only, may not necessarily be active or current, and should not be relied upon. To ensure the information incorporated by reference is accurate, the reader is encouraged to use the source document described in the regulation.

As a service to the public, the Virginia Administrative Code is provided online by the Virginia General Assembly. We are unable to answer legal questions or respond to requests for legal advice, including application of law to specific fact. To understand and protect your legal rights, you should consult an attorney.