8 Va. Admin. Code § 20-210-10 – Classification of expenditures.

1. Instruction;
2. Administration, attendance, and health;
3. Pupil transportation;
4. Operation and maintenance;
5. School food services and other noninstructional operations;
6. Facilities;
7. Debt and fund transfers;
8. Technology; and
9. Contingency reserves.

The following major classification of expenditures is prescribed for use by local school boards when the division superintendent, with the approval of the school board, prepares the estimate of moneys needed for public schools.

Statutory Authority

§ 22.1-115 of the Code of Virginia.

Historical Notes

Derived from VR270-01-0020, eff. February 1, 1989; amended, Virginia Register Volume 21, Issue 4, eff. January 1, 2005; Errata 21:13 VA.R. 1941 March 7, 2005; amended, Virginia Register Volume 42, Issue 3, eff. November 6, 2025.