CHAPTER 23A - FISCAL ACCOUNTABILITY, EFFICIENCY AND BUDGETING PROCEDURES (Sec. 6A:23A-1.1 to Sec. 6A:23A-22.15)

  1. SUBCHAPTER 1 - PURPOSE, SCOPE, AND DEFINITIONS (Sec. 6A:23A-1.1 to Sec. 6A:23A-1.2)
  2. SUBCHAPTER 2 - EXECUTIVE COUNTY SUPERINTENDENT OF SCHOOLS (Sec. 6A:23A-2.1 to Sec. 6A:23A-2.7)
  3. SUBCHAPTER 3 - ADMINISTRATOR AND DISTRICT BOARD OF EDUCATION MEMBER ACCOUNTABILITY (Sec. 6A:23A-3.1 to Sec. 6A:23A-3.4)
  4. SUBCHAPTER 4 - SCHOOL DISTRICT FISCAL ACCOUNTABILITY (Sec. 6A:23A-4.1 to Sec. 6A:23A-4.4)
  5. SUBCHAPTER 5 - ADDITIONAL MEASURES TO ENSURE EFFECTIVE AND EFFICIENT EXPENDITURES OF DISTRICT FUNDS (Sec. 6A:23A-5.1 to Sec. 6A:23A-5.9)
  6. SUBCHAPTER 6 - CONDITIONS FOR THE RECEIPT OF STATE AID (Sec. 6A:23A-6.1 to Sec. 6A:23A-6.13)
  7. SUBCHAPTER 7 - SCHOOL DISTRICT TRAVEL POLICIES AND PROCEDURES (Sec. 6A:23A-7.1 to Sec. 6A:23A-7.13)
  8. SUBCHAPTER 8 - ANNUAL BUDGET DEVELOPMENT AND SUBMISSION (Sec. 6A:23A-8.1 to Sec. 6A:23A-8.7)
  9. SUBCHAPTER 9 - EXECUTIVE COUNTY SUPERINTENDENT BUDGET REVIEW PROCEDURES (Sec. 6A:23A-9.1 to Sec. 6A:23A-9.11)
  10. SUBCHAPTER 10 - UNUSED TAX AUTHORITY (BANKED CAP) (Sec. 6A:23A-10.1 to Sec. 6A:23A-10.3)
  11. SUBCHAPTER 11 - TAX LEVY GROWTH LIMITATION (Sec. 6A:23A-11.1 to Sec. 6A:23A-11.4)
  12. SUBCHAPTER 12 - TAX LEVY GROWTH LIMITATION; SEPARATE VOTER APPROVAL (Sec. 6A:23A-12.1 to Sec. 6A:23A-12.13)
  13. SUBCHAPTER 13 - BUDGET TRANSFERS AND DEFICITS (Sec. 6A:23A-13.1 to Sec. 6A:23A-13.3)
  14. SUBCHAPTER 14 - RESERVE ACCOUNTS (Sec. 6A:23A-14.1 to Sec. 6A:23A-14.5)
  15. SUBCHAPTER 15 - STATE AID CALCULATIONS AND AID ADJUSTMENTS FOR CHARTER SCHOOLS (Sec. 6A:23A-15.1 to Sec. 6A:23A-15.4)
  16. SUBCHAPTER 16 - DOUBLE-ENTRY BOOKKEEPING AND GAAP ACCOUNTING (Sec. 6A:23A-16.1 to Sec. 6A:23A-16.15)
  17. SUBCHAPTER 17 - TUITION PUBLIC SCHOOLS (Sec. 6A:23A-17.1 to Sec. 6A:23A-17.7)
  18. SUBCHAPTER 18 - TUITION FOR PRIVATE SCHOOLS FOR STUDENTS WITH DISABILITIES (Sec. 6A:23A-18.1 to Sec. 6A:23A-18.23)
  19. SUBCHAPTER 19 - EMERGENCY STATE AID AND RESIDENCY DETERMINATION (Sec. 6A:23A-19.1 to Sec. 6A:23A-19.3)
  20. SUBCHAPTER 20 - PURCHASE AND LOAN OF TEXTBOOKS (Sec. 6A:23A-20.1 to Sec. 6A:23A-20.6)
  21. SUBCHAPTER 21 - MANAGEMENT OF PUBLIC SCHOOL CONTRACTS (Sec. 6A:23A-21.1 to Sec. 6A:23A-21.6)
  22. SUBCHAPTER 22 - FINANCIAL OPERATIONS OF CHARTER SCHOOLS (Sec. 6A:23A-22.1 to Sec. 6A:23A-22.15)

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