Virginia Administrative Code
Title 8 - EDUCATION
Agency 20 - STATE BOARD OF EDUCATION
Chapter 210 - CLASSIFICATIONS OF EXPENDITURES
Section 8VAC20-210-10 - Classification of expenditures
Universal Citation: 8 VA Admin Code 20-210-10
Current through Register Vol. 40, No. 16, March 25, 2024
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.
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