Part 3 - FISCAL CONTROL
- Section 115C-435 - School finance officer
- Section 115C-436 - Duties of school finance officer
- Section 115C-437 - Allocation of revenues to the local school administrative unit by the county
- Section 115C-438 - Provision for disbursement of State money
- Section 115C-439 - Facsimile signatures
- Section 115C-440 - Accounting system
- Section 115C-440.1 - Report on county spending on public capital outlay
- Section 115C-441 - Budgetary accounting for appropriations
- Section 115C-441.1 - Dependent care assistance program
- Section 115C-442 - Fidelity bonds
- Section 115C-443 - Investment of idle cash
- Section 115C-444 - Selection of depository; deposits to be secured
- Section 115C-445 - Daily deposits
- Section 115C-446 - Semiannual reports on status of deposits and investments
- Section 115C-447 - Annual independent audit
- Section 115C-448 - Special funds of individual schools
- Section 115C-449 - Proceeds of insurance claims
- Section 115C-450 - School food services
- Section 115C-451 - Reports to State Board of Education; failure to comply with School Budget Act
- Section 115C-452 - Fines and forfeitures
- Section 115C-453 through 115C-457 - Reserved