Per GS 115C-105.25(c), 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:
- 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.
- 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.
- A description of each allotment transfer that increased or decreased the initial allotment amount by more than five percent (5%) and the educational priorities that necessitated the transfer.
- A description of any transfer of funds from the textbook and digital resources allotment into another allotment category with an explanation of why the transfer from the textbooks and digital resources allotment was made to a different allotment category.
- A chart that clearly reflects how the local school administrative unity spent State funds.