Code of Virginia

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Chapter 8.
Public School Funds
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  • Article 1.
    State and Local Funds
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  • § 22.1-88
    Of what school funds to consist
    § 22.1-89
    Management of funds
    § 22.1-89.1
    Management of cafeteria funds
    § 22.1-89.2
    Financial records retention and disposition schedule
    § 22.1-89.3
    § 22.1-89.4
    Certain policy required; partnerships and sponsorships
    § 22.1-90
    Annual report of expenditures
    § 22.1-90.1
    Inclusion of instructional spending in the School Performance Report Card
    § 22.1-91
    Limitation on expenditures; penalty
    § 22.1-92
    Estimate of moneys needed for public schools; notice of costs to be distributed
    § 22.1-93
    Approval of annual budget for school purposes
    § 22.1-94
    Appropriations by county, city or town governing body for public schools
    § 22.1-95
    Duty to levy school tax
    § 22.1-96
    Proration of operating cost, expenditures for capital outlay purposes and indebtedness for construction of buildings in certain school divisions
    § 22.1-97
    Calculation and reporting of required local expenditures; procedure if locality fails to appropriate sufficient educational funds
    § 22.1-98
    Reduction of state aid when length of school term below 180 days or 990 hours
    § 22.1-98.1
    Extended School Year Incentive Program
    § 22.1-98.2
    Certain agreements; adjustment of state share for basic aid
    § 22.1-99
    Approval and certification of apportionment of school funds
    § 22.1-100
    Unexpended school and educational funds
    § 22.1-100.1
    Lottery proceeds nonrecurring costs escrow accounts
    § 22.1-101
    § 22.1-101.1
    Increase of funds for certain nonresident students; how increase computed and paid; billing of out-of-state placing agencies or persons
  • Article 2.
    Special Taxes; Uniform Levies
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  • § 22.1-102
    Special tax for capital expenditures or payment of indebtedness or rent
    § 22.1-103
    Uniform county levy in lieu of district levies; request by school board; petition for referendum
    § 22.1-104
    Same; order for referendum; notice
    § 22.1-105
    Same; conduct of referendum; certification of results
    § 22.1-106
    Same; levy in accordance with results of referendum
  • Article 3.
    Other Funds; Temporary Loans; Trust Funds
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  • § 22.1-107
    Glebe lands and church property; revenue and income therefrom
    § 22.1-108
    Money derived from forest reserve
    § 22.1-109
    Federal funds apportioned to school divisions containing lands leased for flood control purposes
    § 22.1-110
    Temporary loans to school boards
    § 22.1-111
    Trust funds
    § 22.1-112
    Deposit and disbursement of donations
  • Article 4.
    Town School Division Funds
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  • § 22.1-113
    Town school division's share of county school funds
    § 22.1-114
    Town school division's share of general county funds
  • Article 5.
    Treasurers; Accounts
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  • § 22.1-115
    System of accounting; statements of funds available; classification of expenditures
    § 22.1-116
    How and by whom funds for school division kept and disbursed
    § 22.1-116.1
    Receipt of payment by credit cards; service charge
    § 22.1-117
    Fiscal agents of certain school divisions
    § 22.1-118
    Management of funds for joint school; county or city treasurer as fiscal agent
    § 22.1-119
    No commission for treasurer
    § 22.1-120
    Settlement by treasurer
    § 22.1-121
    Proceedings against officers, etc., to compel settlement of accounts
  • Article 6.
    Payment of Claims
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  • § 22.1-122
    Approval and payment of claims; warrants; prohibited acts
    § 22.1-122.1
    Accounts to purchase certain materials and supplies
    § 22.1-123
    Petty cash funds; payment of claims from petty cash
    § 22.1-124
    Officers may not purchase warrants for less than face value