{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/22.1-90.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/22.1-90.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/22.1-90.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/22.1-90.html"}],"law_id":355020,"edition_id":2,"section_id":355020,"structure_id":50686,"section_number":"22.1-90","catch_line":"Annual report of expenditures","history":"Code 1950, \u00a7 22-97; 1954, c. 291; 1959, Ex. Sess., c. 79, \u00a7 1; 1968, c. 501; 1971, Ex. Sess., c. 161; 1975, cc. 308, 328; 1978, c. 430; 1980, c. 559; 2009, c. 104.","full_text":"Every school board shall submit at least once each year to the governing body or bodies appropriating funds to the school board a report of all its expenditures. Such report shall also be made available to the public either on the official school division website, if any, or in hard copy at the central school division office, on a template prescribed by the Board of Education.\n\n","order_by":null,"text":{"0":{"id":1321924,"text":"Every school board shall submit at least once each year to the governing body or bodies appropriating funds to the school board a report of all its expenditures. Such report shall also be made available to the public either on the official school division website, if any, or in hard copy at the central school division office, on a template prescribed by the Board of Education.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":50686,"edition_id":2,"name":"State and Local Funds","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":50685,"metadata":{"child_laws":23,"child_structures":0},"date_created":"2026-08-02 02:31:28","date_modified":"2026-08-02 12:31:00","permalink":{"id":1411217,"object_type":"structure","relational_id":50686,"identifier":"1","token":"22.1\/8\/1","url":"\/22.1\/8\/1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":50685,"edition_id":2,"name":"Public School Funds","identifier":"8","label":"chapter","depth":2,"order_by":8,"parent_id":50682,"metadata":{"child_laws":48,"child_structures":6},"date_created":"2026-08-02 02:31:28","date_modified":"2026-08-02 12:31:00","permalink":{"id":1411215,"object_type":"structure","relational_id":50685,"identifier":"8","token":"22.1\/8","url":"\/22.1\/8\/","edition_id":2,"permalink":0,"preferred":1}},{"id":50682,"edition_id":2,"name":"Education","identifier":"22.1","label":"title","depth":1,"order_by":60,"parent_id":null,"metadata":{"child_laws":858,"child_structures":99},"date_created":"2026-08-02 02:31:28","date_modified":"2026-08-02 12:30:57","permalink":{"id":1407951,"object_type":"structure","relational_id":50682,"identifier":"22.1","token":"22.1","url":"\/22.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":354177,"structure_id":50686,"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":354176,"structure_id":50686,"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":354179,"structure_id":50686,"section_number":"22.1-101","catch_line":"Repealed","url":"\/22.1-101\/","token":"22.1\/8\/1\/22.1-101","metadata":false},{"id":354178,"structure_id":50686,"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":355011,"structure_id":50686,"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":355016,"structure_id":50686,"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":355012,"structure_id":50686,"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":355013,"structure_id":50686,"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":355014,"structure_id":50686,"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":355015,"structure_id":50686,"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":355020,"structure_id":50686,"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":355019,"structure_id":50686,"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":355021,"structure_id":50686,"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":355022,"structure_id":50686,"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":355023,"structure_id":50686,"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":355024,"structure_id":50686,"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":355025,"structure_id":50686,"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":355026,"structure_id":50686,"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":355027,"structure_id":50686,"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":355030,"structure_id":50686,"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":355028,"structure_id":50686,"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":355029,"structure_id":50686,"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":355031,"structure_id":50686,"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":355015,"structure_id":50686,"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},"next_section":{"id":355019,"structure_id":50686,"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/22.1-90\/","history_text":"<p>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 1954, chapter 291; in 1968, chapter 501; in 1975, chapters 308 and 328; in 1978, chapter 430; in 1980, chapter 559; in 2009, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?091+ful+CHAP0104\">104<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1411259,"object_type":"law","relational_id":355020,"identifier":"22.1-90","token":"22.1\/8\/1\/22.1-90","url":"\/22.1-90\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/22.1-90\/","token":"22.1\/8\/1\/22.1-90","dublin_core":{"Title":"Annual report of expenditures","Type":"Text","Format":"text\/html","Identifier":"\u00a7 22.1-90","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Every <span class=\"dictionary\">school board<\/span> shall submit at least once each year to the <span class=\"dictionary\">governing body<\/span> or bodies appropriating funds to the <span class=\"dictionary\">school board<\/span> a report of all its expenditures. Such report shall also be made available to the public either on the official school division website, if any, or in hard copy at the central school division office, on a template prescribed by the Board of Education.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nANNUAL REPORT OF EXPENDITURES (\u00a7 22.1-90)\n\nEvery school board shall submit at least once each year to the governing body or\nbodies appropriating funds to the school board a report of all its expenditures.\nSuch report shall also be made available to the public either on the official\nschool division website, if any, or in hard copy at the central school division\noffice, on a template prescribed by the Board of Education.\n\nHISTORY: Code 1950, \u00a7 22-97; 1954, c. 291; 1959, Ex. Sess., c. 79, \u00a7 1; 1968,\nc. 501; 1971, Ex. Sess., c. 161; 1975, cc. 308, 328; 1978, c. 430; 1980, c. 559;\n2009, c. 104.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}