AN ACT to study budget flexibility for local boards of education.

The General Assembly of North Carolina enacts:

SECTION 1.  The Department of Public Instruction shall study methods of implementing budget flexibility guidelines for local school administrative units. Flexibilities include methods of combining allotments, allowing transfers between allotments, or other methods the Department deems viable. The Department shall submit a report to the Joint Legislative Education Oversight Committee and the Fiscal Research Division on or before April 1, 2026. The report shall identify areas where a greater amount of flexibility would enable local boards of education to meet the needs of students, teachers, administrators, and other school employees, along with any legislative recommendations.

SECTION 2.  There is appropriated from the General Fund to the Department of Public Instruction the sum of fifty thousand dollars ($50,000) in nonrecurring funds for the 2025‑2026 fiscal year to be used to conduct the study required by this act.

SECTION 3.  This act becomes effective July 1, 2025.