In 2013, the N.C. General Assembly began requiring school districts to post information on their websites about how they spend state funds. This is to show parents, educators and the public how their money is being spent. It must be posted by Oct. 15 each year.

The General Assembly requires school districts to post these items:

• A description of each program report code, written in plain English, and a summary of the prior fiscal year's expenditure of state funds within each program report code.

  • WS/FCS program report codes

• A description of each object code within a program report code, written in plain English, and a summary of the prior fiscal year's expenditure of state funds for each object code.

  • WS/FCS object codes

• A description of each allotment transfer that increased or decreased the initial allotment amount by more than five percent and the reason for the transfer.

  • Explanation of Transfers

•  Audited Financial Statements