Additional supplementary state financial information pursuant to GS 115C-105.25.
To ensure that parents, educators, and the general public are informed on how State funds have been used to address local educational priorities, each local school administrative unit shall publish the following information on its Web site by October 15 of each year:

1. 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. Please see www.dpi.nc.gov/districts-schools/district-operations/financial-and-business-services/demographics-and-finances/school-expenditure-data#annual-expenditure-report-by-district-(lea) “Annual Expenditure Report by LEA”.

2. 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. Please see www.dpi.nc.gov/districts-schools/district-operations/financial-and-business-services/demographics-and-finances/school-expenditure-data#annual-expenditure-report-by-district-(lea) “Annual Expenditure Report by LEA”.

3. A description of each allotment transfer that increased or decreased the initial allotment amount by more than five percent (5%), including all of the following information:

The amount of the transfer.

The allotment category into which the funds were transferred.

The purpose code for the funds following the transfer.

A description of any teacher positions fully or partially funded as a result of the transfer, including all subject areas taught by the teacher in the position.

The educational priorities that necessitated the transfer.

4. A chart that reflects how the local school administrative unity spent State funds. Please see www.dpi.nc.gov/districts-schools/district-operations/financial-and-business-services/demographics-and-finances/school-expenditure-data#annual-expenditure-report-by-district-(lea) “Annual Expenditure Report by LEA”.