{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/22.1-115.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/22.1-115.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/22.1-115.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/22.1-115.html"}],"law_id":83121,"edition_id":1,"section_id":83121,"structure_id":15098,"section_number":"22.1-115","catch_line":"System of accounting; statements of funds available; classification of expenditures","history":"Code 1950, \u00a7 22-143; 1979, c. 630; 1980, c. 559; 1984, c. 130; 1989, c. 94; 2002, c. 470; 2008, c. 131.","full_text":"The State Board, in conjunction with the Auditor of Public Accounts, shall establish and require of each school division a modern system of accounting for all school funds, state and local, and the treasurer or other fiscal agent of each school division shall render each month to the school board a statement of the funds in his hands available for school purposes. The Board shall prescribe the following major classifications for expenditures of school funds: (i) instruction, (ii) administration, attendance and health, (iii) pupil transportation, (iv) operation and maintenance, (v) school food services and other noninstructional operations, (vi) facilities, (vii) debt and fund transfers, (viii) technology, and (ix) contingency reserves.","order_by":null,"text":{"0":{"id":297880,"text":"The State Board, in conjunction with the Auditor of Public Accounts, shall establish and require of each school division a modern system of accounting for all school funds, state and local, and the treasurer or other fiscal agent of each school division shall render each month to the school board a statement of the funds in his hands available for school purposes. The Board shall prescribe the following major classifications for expenditures of school funds: (i) instruction, (ii) administration, attendance and health, (iii) pupil transportation, (iv) operation and maintenance, (v) school food services and other noninstructional operations, (vi) facilities, (vii) debt and fund transfers, (viii) technology, and (ix) contingency reserves.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15098,"edition_id":1,"name":"Treasurers; Accounts","identifier":"5","label":"article","depth":3,"order_by":1,"parent_id":13154,"metadata":{},"date_created":"2026-06-26 03:52:07","date_modified":"2026-06-26 03:52:07","permalink":{"id":184367,"object_type":"structure","relational_id":15098,"identifier":"5","token":"22.1\/8\/5","url":"\/22.1\/8\/5\/","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":83121,"structure_id":15098,"section_number":"22.1-115","catch_line":"System of accounting; statements of funds available; classification of expenditures","url":"\/22.1-115\/","token":"22.1\/8\/5\/22.1-115","metadata":false},{"id":57526,"structure_id":15098,"section_number":"22.1-116","catch_line":"How and by whom funds for school division kept and disbursed","url":"\/22.1-116\/","token":"22.1\/8\/5\/22.1-116","metadata":false},{"id":67747,"structure_id":15098,"section_number":"22.1-116.1","catch_line":"Receipt of payment by credit cards; service charge","url":"\/22.1-116.1\/","token":"22.1\/8\/5\/22.1-116.1","metadata":false},{"id":86854,"structure_id":15098,"section_number":"22.1-117","catch_line":"Fiscal agents of certain school divisions","url":"\/22.1-117\/","token":"22.1\/8\/5\/22.1-117","metadata":false},{"id":77815,"structure_id":15098,"section_number":"22.1-118","catch_line":"Management of funds for joint school; county or city treasurer as fiscal agent","url":"\/22.1-118\/","token":"22.1\/8\/5\/22.1-118","metadata":false},{"id":74561,"structure_id":15098,"section_number":"22.1-119","catch_line":"No commission for treasurer","url":"\/22.1-119\/","token":"22.1\/8\/5\/22.1-119","metadata":false},{"id":66624,"structure_id":15098,"section_number":"22.1-120","catch_line":"Settlement by treasurer","url":"\/22.1-120\/","token":"22.1\/8\/5\/22.1-120","metadata":false},{"id":81447,"structure_id":15098,"section_number":"22.1-121","catch_line":"Proceedings against officers, etc., to compel settlement of accounts","url":"\/22.1-121\/","token":"22.1\/8\/5\/22.1-121","metadata":false}],"next_section":{"id":57526,"structure_id":15098,"section_number":"22.1-116","catch_line":"How and by whom funds for school division kept and disbursed","url":"\/22.1-116\/","token":"22.1\/8\/5\/22.1-116","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/22.1-115\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 times. 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. Those modifications are as follows: in 1979, chapter 630; in 1980, chapter 559; in 1984, chapter 130; in 1989, chapter 94; in 2002, chapter 470<\/a>; in 2008, chapter 131<\/a>.<\/p>","references":[{"id":56160,"section_number":"22.1-94","catch_line":"Appropriations by county, city or town governing body for public schools","order_by":null,"url":"\/22.1-94\/"}],"refers_to":false,"permalink":{"id":184369,"object_type":"law","relational_id":83121,"identifier":"22.1-115","token":"22.1\/8\/5\/22.1-115","url":"\/22.1-115\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/22.1-115\/","token":"22.1\/8\/5\/22.1-115","dublin_core":{"Title":"System of accounting; statements of funds available; classification of expenditures","Type":"Text","Format":"text\/html","Identifier":"\u00a7 22.1-115","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The State Board<\/span>, in conjunction with the Auditor of Public Accounts, shall establish and require of each school division a modern system of accounting for all school funds, state and local, and the treasurer or other fiscal agent of each school division shall render each month to the school board<\/span> a statement of the funds in his hands available for school purposes. The Board shall prescribe the following major classifications for expenditures of school funds: (i) instruction, (ii) administration, attendance and health, (iii) pupil transportation, (iv) operation and maintenance, (v) school food services and other noninstructional operations, (vi) facilities, (vii) debt and fund transfers, (viii) technology, and (ix) contingency reserves.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSYSTEM OF ACCOUNTING; STATEMENTS OF FUNDS AVAILABLE; CLASSIFICATION OF\nEXPENDITURES (\u00a7 22.1-115)\n\nThe State Board, in conjunction with the Auditor of Public Accounts, shall\nestablish and require of each school division a modern system of accounting for\nall school funds, state and local, and the treasurer or other fiscal agent of\neach school division shall render each month to the school board a statement of\nthe funds in his hands available for school purposes. The Board shall prescribe\nthe following major classifications for expenditures of school funds: (i)\ninstruction, (ii) administration, attendance and health, (iii) pupil\ntransportation, (iv) operation and maintenance, (v) school food services and\nother noninstructional operations, (vi) facilities, (vii) debt and fund\ntransfers, (viii) technology, and (ix) contingency reserves.\n\nHISTORY: Code 1950, \u00a7 22-143; 1979, c. 630; 1980, c. 559; 1984, c. 130; 1989,\nc. 94; 2002, c. 470; 2008, c. 131.","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}}