ABCDEFGHIJKLMNOPQRSTUVWXYZ
1
State Funded Expenditures by LEA and PRC and by LEA and Object Code (Report Notes)
2
3
Description
4
This workbook provides information on expenditures for each LEA (school district). This only includes expenditures from state funds and does not include local and federal expenditures. This report covers school year listed below:
5
July 1, 2025 to June 30, 2026
6
7
Definitions and Acronyms
8
LEALocal Education Agency - school district (report includes Innovative Schools LEA 295)
9
Each LEA is listed by a 3 digit number. City School districts are listed under the county in which they are located
10
11
12
PRCProgram Report Code is a group of expenditures. For description of each PRC , see Program Report Code Summary document on our website. Note that Covid PRC's 140 - 142 are not included in this report.
13
14
Object CodesA code that provides a description of the type of expenditure. For more detailed description of each object code, see Object Code Summary document on our website.
15
16
Expenditure Reports
17
Click the colored tabs on the bottom of the page
18
Worksheet Tab
Expenditures_byLEA_byPRC
19
Provides state funded expenditures for each LEA and total for ALL LEAs by Program Report Code (PRC).
20
Worksheet Tab
Expenditures_Object Code Detail
21
Provides state funded expenditures by object code for each LEA and PRC
22
23
The report is to help districts with requirement set forth by G.S. § 115C-105.25. Budget flexibility.
24
This report should help districts to partially fulfill requirement for sections (c) 1 and (c) 2 in this legislation.
25
https://www.ncleg.net/EnactedLegislation/Statutes/HTML/BySection/Chapter_115C/GS_115C-105.25.html
26
The requirement is due October 15th.
27
28
Report is available at NC DPI website
29
https://www.dpi.nc.gov/districts-schools/district-operations/financial-and-business-services/demographics-and-finances#SchoolExpenditureData-8277
30
31
32
33
34
35
36
37
38
39
In this file: Validate Object Names against COA that is posted on our web
40
https://www.dpi.nc.gov/districts-schools/district-operations/financial-and-business-services/school-district-finance-operations/chart-accounts#supporting-documents
41
In this file: Validate PRC Names against Allotment Policay Manual and/or COA posted on our web
42
https://www.dpi.nc.gov/districts-schools/district-operations/financial-and-business-services/allotments-funding-public-school-units
43
https://www.dpi.nc.gov/media/9164/download
44
Update MS Word Document with Object Code Description (it will be posted on our web along with the Vlookup)
45
https://www.dpi.nc.gov/districts-schools/district-operations/financial-and-business-services/school-district-finance-operations/chart-accounts#supporting-documents
46
Update MS Word Document with PRC Description (it will be posted on our web along with the Vlookup)
47
https://www.dpi.nc.gov/districts-schools/district-operations/financial-and-business-services/school-district-finance-operations/chart-accounts#supporting-documents
48
49
Updates/Changes done this year (compared to PY version)
50
PRC Name edits
51
028
Bonus for Highly Qualified NC Teaching Grad
52
030Digital Learning
53
032
Children with Special Needs
54
037
Restart Schools
55
039
School Safety Grant Programs
56
045
Veteran Teacher Retention Bonus
57
048
Test Results Bonus
58
078
K-8 Digital Literacy
59
079
Education Workforce and Innovation Program
60
085
Literacy Intervention
61
PRC delete
62
044
Innovative School District
2023
63
045
Veteran Teacher Retention Bonus
2023
64
064
CTE Grade Expansion Program Grant
2025
65
PRC additions
66
004
K-5 Program Enhancement Teachers
67
006
School Psychologist - Position
68
008
School Psychologist Conversion to Dollars
69
018
State Employee Severance Payments
70
046
Third Grade Read to Achieve Teacher Bonus
2023
71
066
Teacher Assistant Tuition Reimbursement Program
2023
72
071
Supplemental Funds for Teachers Compensation
73
081
Transportation Reserve Fund for Homeless and Foster Children
74
088
Reading Excellence - Local Reading Improvement Grant
75
089
Children with Disabilities - Special State Reserve
2025
76
094
Average Daily Membership (ADM) Growth
2025
77
230
Hurricane Relief and Recovery
2025
78
252
Teacher Apprentice Grant Program
2025
79
255
NBPTS Certification Support
2025
80
Object Code additions
81
345
Security Monitoring
82
381
Debt Service-Principal
83
413M
Other Textbooks (MFR Data Source)
2023
84
329
Other Property Services
2023
85
Object Code delete
86
178
Day Care/Before/After School Care Staff
87
453
Food Processing Supplies
2023
88
381
Debt Service-Principal
2023
89
Prior Year files:
90
Q:\SBS\INFOANALYSIS\Expenditures\FY2022_Expenditures\STATE\PlainEnglish
91
92
93
94
95
96
97
98
99
100