County Funding of Public Schools

Basic of County Funding of Public Schools

North Carolina has a unique governing and financing structure for public education. This white paper describes the different roles that counties have in funding public schools.

  • Article from 1958 to the Committee for the Study of Public School Finance regarding counties' ability to meet public school capital demands and supplement current expense (PDF).
  • Visual of the N.C. Public School Partnership timeline. 
  • CountyQuarterly Article on Senator Brown from Spring 2017 Issue.
  • CountyQuarterly Article on School Funding from Winter 2017 Issue.

Click the video above for the replay of the The N.C. Public School Partnership 
Workshop from 2016 NCACC Annual Conference.

PowerPoint Presentation on Public School Capital Funding

To view this presentation, click here.

Public School Fund Balances

Unlike local governments that levy property tax, such as counties, local school systems do not need to keep a large fund balance because they receive their funding from both the state and county in monthly increments. Data from the Local Government Commission and NC DPI show the fund balance held by each school district last year.

Budget and Tax Survey

The NCACC Budget and Tax Survey is conducted in the fall of each year to gather financial information on county budgeted expenditures and tax resources, including in-depth information on school appropriations. Please note that these are self-reported data, and do not reflect audited expenditures, revenues, or other county information. Read on...