Section 115C-218.30 - Accountability; reporting requirements to State Board of Education(a) The school is subject to the financial audits, the audit procedures, and the audit requirements adopted by the State Board of Education for charter schools. These audit requirements may include the requirements of the School Budget and Fiscal Control Act. The audit requirements shall not include submission to, review of, or approval by, the Local Government Commission for any audit reports, audit contracts, or audit invoices, nor shall they require any other authority, involvement, or oversight by the Local Government Commission with regard to financial reporting, accountability requirements, or procedures.(b) The school shall comply with the reporting requirements established by the State Board of Education in the Uniform Education Reporting System.(c) The school shall report at least annually to the Review Board and the State Board of Education the information required by rules adopted by the State Board.N.C. Gen. Stat. § 115C-218.30
Amended by 2023 N.C. Sess. Laws 110,s. 1-k, eff. 8/16/2023.Amended by 2021 N.C. Sess. Laws 58, s. 5, eff. 6/28/2021.Amended by 2014 N.C. Sess. Laws 101, s. 7, eff. 8/6/2014.Amended by 2013 N.C. Sess. Laws 360, s. 9.7-q, eff. 6/30/2018( s. 9.7-q was repealed by 2017 N.C. Sess. Laws 157, s. 2-n).Amended by 2013 N.C. Sess. Laws 360, s. 8.43-a, eff. 7/1/2013.Amended by 2013 N.C. Sess. Laws 359, s. 1, eff. 7/26/2013.Amended by 2013 N.C. Sess. Laws 355, s. 1-f, eff. 7/25/2013.Amended by 2013 N.C. Sess. Laws 307, s. 1.1, eff. 7/18/2013.Amended by 2012 N.C. Sess. Laws 142, s. 7A.11.(b), eff. 7/2/2012 and applicable beginning with the 2013-2014 school year, as added by 2012 N.C. Sess. Laws 145, s. 2.5, eff. 7/1/2012.Amended by 2012 N.C. Sess. Laws 142, s. 7A.1-f, s. 7A.3-c, eff. 7/2/2012.Amended by 2012 N.C. Sess. Laws 179, s. 1-c, eff. 7/12/2012.Amended by 2011 N.C. Sess. Laws 282, s. 9, eff. 6/23/2011.Amended by 2011 N.C. Sess. Laws 164, s. 4, eff. 7/1/2011.Amended by 2011 N.C. Sess. Laws 145, s. 7.29-b, eff. 7/1/2011.Amended by 2010 N.C. Sess. Laws 10, s. 2.(a), eff. 6/23/2010.Amended by 2009 N.C. Sess. Laws 563, s. 2, eff. 8/28/2009.Amended by 2009 N.C. Sess. Laws 239, s. 1, eff. 6/30/2009.Amended by 2007 N.C. Sess. Laws 345, s. 12, eff. 7/1/2008.Amended by 2007 N.C. Sess. Laws 323, s. 28.22A.(o), eff. 7/1/2008.Amended by 2007 N.C. Sess. Laws 126, s. 2, eff. 6/27/2007, and applicable beginning with the 2008-2009 school year.Amended by 2007 N.C. Sess. Laws 59, s. 2, eff. 7/1/2007.Amended by 2006 N.C. Sess. Laws 137, s. 2, eff. 7/19/2006.Amended by 2006 N.C. Sess. Laws 69, s. 3.(e), eff. 7/10/2006.Amended by 2004 N.C. Sess. Laws 0203, s. 45.(b), eff. 8/17/2004.Amended by 2004 N.C. Sess. Laws 0118, s. 3, eff. 7/1/2004.Amended by 2001 - 462, s. 1, eff. 11/16/2001.1995 (Reg. Sess., 1996), c. 731, s. 2; 1997-430, s. 5; 1997-443, s. 8.19; 1997-456, s. 55.4; 1998-212, s. 9.14A(a); 1999-243, s. 8. See 2017 N.C. Sess. Laws 157, s. 2-n. See 2011 N.C. Sess. Laws 93, s. 2-a, for applicability of (d)(1). See 2010 N.C. Sess. Laws 10, s. 2.(b).