{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/22.1-100.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/22.1-100.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/22.1-100.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/22.1-100.1.html"}],"law_id":55364,"edition_id":1,"section_id":55364,"structure_id":14186,"section_number":"22.1-100.1","catch_line":"Lottery proceeds nonrecurring costs escrow accounts","history":"2000, cc. 635, 693; 2024, c. 294.","full_text":"A\n\nNotwithstanding the provisions of subsection A of § 22.1-100, the governing body of any locality may authorize the local treasurer or fiscal officer, by ordinance or resolution, to create a separate escrow account upon the books of the locality for the deposit of that portion of the locality’s appropriation from the lottery proceeds which are designated, pursuant to Item 139 B 4 of Chapter 935 of the 1999 Acts of Assembly or any other state law, for nonrecurring costs incurred by the relevant school division.\n\t\t\tSuch nonrecurring costs shall include school construction, additions, infrastructure, site acquisition, renovations, technology, and other expenditures related to modernizing classroom equipment, and debt service payments on school projects completed during the last ten years. Upon adoption of the proper ordinance or resolution, the treasurer or local fiscal officer of the locality shall place such appropriation into a separate lottery proceeds nonrecurring costs escrow account. Under no circumstances shall the escrow account allowed for the school construction grants pursuant to § 22.1-175.5 be used for these deposits.B\n\nThe escrow account shall be known as the “County\/City\/Town of _______________ Lottery Proceeds Nonrecurring Costs Fund.” All principal deposited to such fund, together with all income from or attributable to the fund, shall be used solely for (i) construction, additions, renovations, including retrofitting and enlarging public school buildings, infrastructure, including technology infrastructure, and site acquisition for public school buildings and facilities or (ii) debt service payments, or a portion thereof, for any such projects completed in the previous ten years if so designated.\n\t\t\tNo disbursement from the fund may be made except upon specific appropriation by the governing body in accordance with applicable law. If a locality establishes such a fund and designates any portion of the funds deposited therein to pay debt service for (i) any general obligation of the locality held by the Virginia Public School Authority or (ii) any Literary Fund loan, the locality shall obtain an opinion of bond counsel that designation of funds to pay debt service on obligations described in clauses (i) and (ii) hereof does not adversely impact the tax-exempt status of such obligations.C\n\nAll moneys deposited in the fund, including all income from or attributable to such fund, shall be deemed public funds of the locality and shall be subject to all limitations upon deposit and investment provided by general law, including, but not limited to, the Virginia Security for Public Deposits Act (§ 2.2-4400 et seq.). Income, dividends, distributions, and grants accruing to the fund shall be retained in such fund and shall be expended only in accordance with the terms of this section.D\n\nNothing in this section shall be deemed or construed to authorize a school board or school division to receive, hold or invest funds in its own name, or to expend funds in the absence of a specific appropriation by the governing body of the locality in accordance with applicable law.","order_by":null,"text":{"0":{"id":203006,"text":"Notwithstanding the provisions of subsection A of § 22.1-100, the governing body of any locality may authorize the local treasurer or fiscal officer, by ordinance or resolution, to create a separate escrow account upon the books of the locality for the deposit of that portion of the locality’s appropriation from the lottery proceeds which are designated, pursuant to Item 139 B 4 of Chapter 935 of the 1999 Acts of Assembly or any other state law, for nonrecurring costs incurred by the relevant school division.\n\t\t\tSuch nonrecurring costs shall include school construction, additions, infrastructure, site acquisition, renovations, technology, and other expenditures related to modernizing classroom equipment, and debt service payments on school projects completed during the last ten years. Upon adoption of the proper ordinance or resolution, the treasurer or local fiscal officer of the locality shall place such appropriation into a separate lottery proceeds nonrecurring costs escrow account. Under no circumstances shall the escrow account allowed for the school construction grants pursuant to § 22.1-175.5 be used for these deposits.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":203007,"text":"The escrow account shall be known as the “County\/City\/Town of _______________ Lottery Proceeds Nonrecurring Costs Fund.” All principal deposited to such fund, together with all income from or attributable to the fund, shall be used solely for (i) construction, additions, renovations, including retrofitting and enlarging public school buildings, infrastructure, including technology infrastructure, and site acquisition for public school buildings and facilities or (ii) debt service payments, or a portion thereof, for any such projects completed in the previous ten years if so designated.\n\t\t\tNo disbursement from the fund may be made except upon specific appropriation by the governing body in accordance with applicable law. If a locality establishes such a fund and designates any portion of the funds deposited therein to pay debt service for (i) any general obligation of the locality held by the Virginia Public School Authority or (ii) any Literary Fund loan, the locality shall obtain an opinion of bond counsel that designation of funds to pay debt service on obligations described in clauses (i) and (ii) hereof does not adversely impact the tax-exempt status of such obligations.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":203008,"text":"All moneys deposited in the fund, including all income from or attributable to such fund, shall be deemed public funds of the locality and shall be subject to all limitations upon deposit and investment provided by general law, including, but not limited to, the Virginia Security for Public Deposits Act (§ 2.2-4400 et seq.). Income, dividends, distributions, and grants accruing to the fund shall be retained in such fund and shall be expended only in accordance with the terms of this section.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":203009,"text":"Nothing in this section shall be deemed or construed to authorize a school board or school division to receive, hold or invest funds in its own name, or to expend funds in the absence of a specific appropriation by the governing body of the locality in accordance with applicable law.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":14186,"edition_id":1,"name":"State and Local Funds","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":13154,"metadata":{},"date_created":"2026-06-26 03:47:11","date_modified":"2026-06-26 03:47:11","permalink":{"id":184215,"object_type":"structure","relational_id":14186,"identifier":"1","token":"22.1\/8\/1","url":"\/22.1\/8\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13154,"edition_id":1,"name":"Public School Funds","identifier":"8","label":"chapter","depth":2,"order_by":1,"parent_id":12823,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":184213,"object_type":"structure","relational_id":13154,"identifier":"8","token":"22.1\/8","url":"\/22.1\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12823,"edition_id":1,"name":"Education","identifier":"22.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":180949,"object_type":"structure","relational_id":12823,"identifier":"22.1","token":"22.1","url":"\/22.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":66264,"structure_id":14186,"section_number":"22.1-100","catch_line":"Unexpended school and educational funds; capital reserve fund permitted","url":"\/22.1-100\/","token":"22.1\/8\/1\/22.1-100","metadata":false},{"id":55364,"structure_id":14186,"section_number":"22.1-100.1","catch_line":"Lottery proceeds nonrecurring costs escrow accounts","url":"\/22.1-100.1\/","token":"22.1\/8\/1\/22.1-100.1","metadata":false},{"id":76120,"structure_id":14186,"section_number":"22.1-101","catch_line":"Repealed","url":"\/22.1-101\/","token":"22.1\/8\/1\/22.1-101","metadata":false},{"id":74908,"structure_id":14186,"section_number":"22.1-101.1","catch_line":"Increase of funds for certain nonresident students; how increase computed and paid; billing of out-of-state placing agencies or persons","url":"\/22.1-101.1\/","token":"22.1\/8\/1\/22.1-101.1","metadata":false},{"id":64959,"structure_id":14186,"section_number":"22.1-88","catch_line":"Of what school funds to consist","url":"\/22.1-88\/","token":"22.1\/8\/1\/22.1-88","metadata":false},{"id":57224,"structure_id":14186,"section_number":"22.1-89","catch_line":"Management of funds","url":"\/22.1-89\/","token":"22.1\/8\/1\/22.1-89","metadata":false},{"id":59241,"structure_id":14186,"section_number":"22.1-89.1","catch_line":"Management of cafeteria funds","url":"\/22.1-89.1\/","token":"22.1\/8\/1\/22.1-89.1","metadata":false},{"id":80975,"structure_id":14186,"section_number":"22.1-89.2","catch_line":"Financial records retention and disposition schedule","url":"\/22.1-89.2\/","token":"22.1\/8\/1\/22.1-89.2","metadata":false},{"id":57636,"structure_id":14186,"section_number":"22.1-89.3","catch_line":"Repealed","url":"\/22.1-89.3\/","token":"22.1\/8\/1\/22.1-89.3","metadata":false},{"id":76526,"structure_id":14186,"section_number":"22.1-89.4","catch_line":"Certain policy required; partnerships and sponsorships","url":"\/22.1-89.4\/","token":"22.1\/8\/1\/22.1-89.4","metadata":false},{"id":58133,"structure_id":14186,"section_number":"22.1-90","catch_line":"Annual report of expenditures","url":"\/22.1-90\/","token":"22.1\/8\/1\/22.1-90","metadata":false},{"id":84642,"structure_id":14186,"section_number":"22.1-90.1","catch_line":"Inclusion of instructional spending in the School Performance Report Card","url":"\/22.1-90.1\/","token":"22.1\/8\/1\/22.1-90.1","metadata":false},{"id":84324,"structure_id":14186,"section_number":"22.1-91","catch_line":"Limitation on expenditures; penalty","url":"\/22.1-91\/","token":"22.1\/8\/1\/22.1-91","metadata":false},{"id":77426,"structure_id":14186,"section_number":"22.1-92","catch_line":"Estimate of moneys needed for public schools; notice of costs to be distributed","url":"\/22.1-92\/","token":"22.1\/8\/1\/22.1-92","metadata":false},{"id":85064,"structure_id":14186,"section_number":"22.1-93","catch_line":"Approval of annual budget for school purposes","url":"\/22.1-93\/","token":"22.1\/8\/1\/22.1-93","metadata":false},{"id":56160,"structure_id":14186,"section_number":"22.1-94","catch_line":"Appropriations by county, city or town governing body for public schools","url":"\/22.1-94\/","token":"22.1\/8\/1\/22.1-94","metadata":false},{"id":59475,"structure_id":14186,"section_number":"22.1-95","catch_line":"Duty to levy school tax","url":"\/22.1-95\/","token":"22.1\/8\/1\/22.1-95","metadata":false},{"id":59989,"structure_id":14186,"section_number":"22.1-96","catch_line":"Proration of operating cost, expenditures for capital outlay purposes and indebtedness for construction of buildings in certain school divisions","url":"\/22.1-96\/","token":"22.1\/8\/1\/22.1-96","metadata":false},{"id":76658,"structure_id":14186,"section_number":"22.1-97","catch_line":"Calculation and reporting of required local expenditures; procedure if locality fails to appropriate sufficient educational funds","url":"\/22.1-97\/","token":"22.1\/8\/1\/22.1-97","metadata":false},{"id":77449,"structure_id":14186,"section_number":"22.1-98","catch_line":"Reduction of state aid when length of school term below 180 days or 990 hours","url":"\/22.1-98\/","token":"22.1\/8\/1\/22.1-98","metadata":false},{"id":66234,"structure_id":14186,"section_number":"22.1-98.1","catch_line":"Extended School Year Incentive Program","url":"\/22.1-98.1\/","token":"22.1\/8\/1\/22.1-98.1","metadata":false},{"id":75612,"structure_id":14186,"section_number":"22.1-98.2","catch_line":"Certain agreements; adjustment of state share for basic aid","url":"\/22.1-98.2\/","token":"22.1\/8\/1\/22.1-98.2","metadata":false},{"id":85148,"structure_id":14186,"section_number":"22.1-99","catch_line":"Approval and certification of apportionment of school funds","url":"\/22.1-99\/","token":"22.1\/8\/1\/22.1-99","metadata":false}],"previous_section":{"id":66264,"structure_id":14186,"section_number":"22.1-100","catch_line":"Unexpended school and educational funds; capital reserve fund permitted","url":"\/22.1-100\/","token":"22.1\/8\/1\/22.1-100","metadata":false},"next_section":{"id":76120,"structure_id":14186,"section_number":"22.1-101","catch_line":"Repealed","url":"\/22.1-101\/","token":"22.1\/8\/1\/22.1-101","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/22.1-100.1\/","history_text":"

This law was first created in 2000. The record of its establishment is cataloged in chapters 635<\/a> and 693<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2024, chapter 294<\/a>.<\/p>","references":false,"refers_to":[{"id":63923,"section_number":"2.2-4400","catch_line":"Short title; declaration of intent; applicability","order_by":null,"url":"\/2.2-4400\/"},{"id":66264,"section_number":"22.1-100","catch_line":"Unexpended school and educational funds; capital reserve fund permitted","order_by":null,"url":"\/22.1-100\/"},{"id":80615,"section_number":"22.1-175.5","catch_line":"Capital School Projects Fund","order_by":null,"url":"\/22.1-175.5\/"}],"permalink":{"id":184221,"object_type":"law","relational_id":55364,"identifier":"22.1-100.1","token":"22.1\/8\/1\/22.1-100.1","url":"\/22.1-100.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/22.1-100.1\/","token":"22.1\/8\/1\/22.1-100.1","dublin_core":{"Title":"Lottery proceeds nonrecurring costs escrow accounts","Type":"Text","Format":"text\/html","Identifier":"\u00a7 22.1-100.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Notwithstanding the provisions of subsection A of § 22.1-100<\/a>, the governing body<\/span> of any locality may authorize the local treasurer or fiscal officer, by ordinance<\/span> or resolution, to create a separate escrow account upon the books of the locality for the deposit of that portion of the locality’s appropriation from the lottery proceeds which are designated, pursuant to Item 139 B 4 of Chapter 935 of the 1999 Acts of Assembly or any other state law<\/span>, for nonrecurring costs incurred by the relevant school division.\n\t\t\tSuch nonrecurring costs shall include school construction, additions, infrastructure, site acquisition, renovations, technology, and other expenditures related to modernizing classroom equipment, and debt service payments on school projects completed during the last ten years. Upon adoption of the proper ordinance<\/span> or resolution, the treasurer or local fiscal officer of the locality shall place such appropriation into a separate lottery proceeds nonrecurring costs escrow account. Under no circumstances shall the escrow account allowed for the school construction grants pursuant to § 22.1-175.5<\/a> be used for these deposits. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The escrow account shall be known as the “County\/City\/Town of _______________ Lottery Proceeds Nonrecurring Costs Fund.” All principal deposited to such fund, together with all income from or attributable to the fund, shall be used solely for (i) construction, additions, renovations, including retrofitting and enlarging public school buildings, infrastructure, including technology infrastructure, and site acquisition for public school buildings and facilities or (ii) debt service payments, or a portion thereof, for any such projects completed in the previous ten years if so designated.\n\t\t\tNo disbursement from the fund may be made except upon specific appropriation by the governing body<\/span> in accordance with applicable law<\/span>. If a locality establishes such a fund and designates any portion of the funds deposited therein to pay debt service for (i) any general obligation of the locality held by the Virginia Public School Authority or (ii) any Literary Fund loan, the locality shall obtain an opinion<\/span> of bond<\/span> counsel<\/span> that designation of funds to pay debt service on obligations described in clauses (i) and (ii) hereof does not adversely impact the tax-exempt status of such obligations. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> All moneys deposited in the fund, including all income from or attributable to such fund, shall be deemed public funds of the locality and shall be subject to all limitations upon deposit and investment provided by general law<\/span>, including, but not limited to, the Virginia Security for Public Deposits Act (§ 2.2-4400<\/a> et seq.). Income, dividends, distributions, and grants accruing to the fund shall be retained in such fund and shall be expended only in accordance with the terms of this section. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Nothing in this section shall be deemed or construed to authorize a school board<\/span> or school division to receive, hold or invest funds in its own name, or to expend funds in the absence of a specific appropriation by the governing body<\/span> of the locality in accordance with applicable law<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nLOTTERY PROCEEDS NONRECURRING COSTS ESCROW ACCOUNTS (\u00a7 22.1-100.1)\n\nA. Notwithstanding the provisions of subsection A of § 22.1-100, the\ngoverning body of any locality may authorize the local treasurer or fiscal\nofficer, by ordinance or resolution, to create a separate escrow account upon\nthe books of the locality for the deposit of that portion of the\nlocality’s appropriation from the lottery proceeds which are designated,\npursuant to Item 139 B 4 of Chapter 935 of the 1999 Acts of Assembly or any\nother state law, for nonrecurring costs incurred by the relevant school\ndivision.\n\t\t\tSuch nonrecurring costs shall include school construction, additions,\ninfrastructure, site acquisition, renovations, technology, and other\nexpenditures related to modernizing classroom equipment, and debt service\npayments on school projects completed during the last ten years. Upon adoption\nof the proper ordinance or resolution, the treasurer or local fiscal officer of\nthe locality shall place such appropriation into a separate lottery proceeds\nnonrecurring costs escrow account. Under no circumstances shall the escrow\naccount allowed for the school construction grants pursuant to § 22.1-175.5\nbe used for these deposits.\n\nB. The escrow account shall be known as the “County\/City\/Town of\n_______________ Lottery Proceeds Nonrecurring Costs Fund.” All principal\ndeposited to such fund, together with all income from or attributable to the\nfund, shall be used solely for (i) construction, additions, renovations,\nincluding retrofitting and enlarging public school buildings, infrastructure,\nincluding technology infrastructure, and site acquisition for public school\nbuildings and facilities or (ii) debt service payments, or a portion thereof,\nfor any such projects completed in the previous ten years if so designated.\n\t\t\tNo disbursement from the fund may be made except upon specific appropriation\nby the governing body in accordance with applicable law. If a locality\nestablishes such a fund and designates any portion of the funds deposited\ntherein to pay debt service for (i) any general obligation of the locality held\nby the Virginia Public School Authority or (ii) any Literary Fund loan, the\nlocality shall obtain an opinion of bond counsel that designation of funds to\npay debt service on obligations described in clauses (i) and (ii) hereof does\nnot adversely impact the tax-exempt status of such obligations.\n\nC. All moneys deposited in the fund, including all income from or attributable\nto such fund, shall be deemed public funds of the locality and shall be subject\nto all limitations upon deposit and investment provided by general law,\nincluding, but not limited to, the Virginia Security for Public Deposits Act\n(§ 2.2-4400 et seq.). Income, dividends, distributions, and grants accruing\nto the fund shall be retained in such fund and shall be expended only in\naccordance with the terms of this section.\n\nD. Nothing in this section shall be deemed or construed to authorize a school\nboard or school division to receive, hold or invest funds in its own name, or to\nexpend funds in the absence of a specific appropriation by the governing body of\nthe locality in accordance with applicable law.\n\nHISTORY: 2000, cc. 635, 693; 2024, c. 294.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}