Administrative Code

Virginia Administrative Code
6/19/2021

Chapter 210. Classifications of Expenditures

8VAC20-210-10. Classification 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.

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