# Article 1 State and Local Funds

This article is comprised of the following sections:

- §22.1-100 Unexpended school and educational funds; capital reserve fund permitted
- §22.1-100.1 Lottery proceeds nonrecurring costs escrow accounts
- §22.1-101 Repealed
- §22.1-101.1 Increase of funds for certain nonresident students; how increase computed and paid; billing of out-of-state placing agencies or persons
- §22.1-88 Of what school funds to consist
- §22.1-89 Management of funds
- §22.1-89.1 Management of cafeteria funds
- §22.1-89.2 Financial records retention and disposition schedule
- §22.1-89.3 Repealed
- §22.1-89.4 Certain policy required; partnerships and sponsorships
- §22.1-90 Annual report of expenditures
- §22.1-90.1 Inclusion of instructional spending in the School Performance Report Card
- §22.1-91 Limitation on expenditures; penalty
- §22.1-92 Estimate of moneys needed for public schools; notice of costs to be distributed
- §22.1-93 Approval of annual budget for school purposes
- §22.1-94 Appropriations by county, city or town governing body for public schools
- §22.1-95 Duty to levy school tax
- §22.1-96 Proration of operating cost, expenditures for capital outlay purposes and indebtedness for construction of buildings in certain school divisions
- §22.1-97 Calculation and reporting of required local expenditures; procedure if locality fails to appropriate sufficient educational funds
- §22.1-98 Reduction of state aid when length of school term below 180 days or 990 hours
- §22.1-98.1 Extended School Year Incentive Program
- §22.1-98.2 Certain agreements; adjustment of state share for basic aid
- §22.1-99 Approval and certification of apportionment of school funds