Budget and Finance

The Finance Department is committed to providing exceptional customer service to our employees, vendors and schools in maximizing all financial resources. Our team is responsible for all financial functions and reporting. This includes but is not limited to:

Annual budget
Annual Comprehensive Financial Report (ACFR)
Audit and compliance
Purchasing/contracts
Accounts payable
Employee payroll
Employee benefits
N.C. State Retirement Plan (pension plan)
N.C. State Health Plan
Management of employee insurance programs (Colonial products, dental, vision, life, FLEX)
Tax deposits
Cash management
Reporting and compliance with federal, state and local regulators

Quick Links

Reports and Statements

Annual State Expenditures

Per GS 115C.25(c), each LEA must post state expenditures on its website. As a reminder, the legislation is as follows:

To ensure that parents, educators, and the general public are informed on how state funds have been used to address local educational priorities, each local school administrative unit shall publish the following information on its website by October 15th of each year:

A description of each program report code, written in plain English, and a summary of the prior fiscal year's expenditure of state funds within each program report code.
A description of each object code within a program report code, written in plain English, and a summary of the prior fiscal year's expenditure of state funds for each object code.
A description of each allotment transfer that increased or decreased the initial allotment amount by more than five percent (5%) and the educational priorities that necessitated the transfer.
A description of any transfer of funds from the textbook and digital resources allotment into another allotment category with an explanation of why the transfer for the textbooks and digital resources allotment was made to a different allotment category.
A chart that clearly reflects how the local school administrative unit spent state funds.

Resources

Financial Statements

The Finance Department has received the distinguished "Certificate of Achievement for Excellence in Financial Reporting" award from the Government Finance Officers Association for the fiscal year ended June 30, 2022. The Certificate of Achievement is the highest form of recognition in governmental accounting and financial reporting, and its attainment represents a significant accomplishment by a government and its management.

Annual Comprehensive Financial Report

Annual State Legislated Reports

SL2025-73 was passed July 9, 2025. The purpose of this legislation is to enhance transparency around public school employee records, particularly focusing on central office employees. This bill requires a Public Disclosure by August 15, 2025, and annually thereafter, for each local board to publish the following information on its website:

Total compensation for each central office employee
Position title, description, creation date, and department/unit
Number of employees per title and per department/unit

Report

School Bookkeepers

School Bookkeepers: Access training, forms and more on the Bookkeepers' Corner website.

Contact Us

As directed by N.C. General Statute §115C-436, the Chief Finance Officer is tasked with keeping the accounts of the school system in accordance with national accounting standards; state and federal rules and regulations; giving a pre-audit certificate for system obligations (G.S. § 115C-441); issuing all checks and depositing and investing all monies; preparing and filing financial statements; purchasing goods and services in accordance with applicable laws and good purchasing practices; and performing other duties as assigned by law, the BOE and Superintendent, and state agencies.

Shanna McLamb
Chief Finance Officer
Phone: 704-296-5315
Fax: 704-283-1657
Angie Mills
Executive Director of Payroll and Benefits
Phone: 704-296-5317
Who to Call

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