| 조치 요약 | The Code of Virginia, § 22.1-115, requires the Board of Education to prescribe specific major classifications for expenditures of school funds. This regulation prescribes the major classification of expenditures for use by local school boards when the division superintendent prepares the estimate of moneys needed for public schools. The regulation prescribes five major classifications of expenditures: instruction; general support; non-instructional operation; other uses of funds; and facilities. The Virginia Code, at § 22.1-115, requires the board to prescribe the following major classifications: instruction; administration, attendance and health; pupil transportation; operation and maintenance; school food services and other non-instructional operations; facilities; debt and fund transfers; and contingency reserves. The regulation is being amended to comport with the Code of Virginia requirement. |