{"data":{"id":"us-nc/n.c.-gen.-stat.-115c-407.75","jurisdiction":"us-nc","citation":"N.C. Gen. Stat. § 115C-407.75","heading":"Public school units annual interscholastic athletic reports.","body":"(a)\tEach public school unit with one or more participating schools shall annually report by June 15 the following information to the Superintendent of Public Instruction and the State Board of Education:\n(1)\tThe total dollar amount spent on interscholastic athletic activities, by the following categories:\na.\tAdministering association fees.\nb.\tSalaries or stipends for coaches and faculties for duties associated solely with interscholastic athletics.\nc.\tCapital costs, including new construction, repair and renovation, and maintenance costs for existing athletic facilities.\nd.\tUniform and equipment costs.\ne.\tTravel and transportation costs.\nf.\tOfficiating costs.\ng.\tOther identified costs.\n(2)\tThe total dollar amount received from interscholastic athletic activities, including funds held in special funds of individual schools, by the following categories:\na.\tGate receipts.\nb.\tConcession sales.\nc.\tMerchandise sales or sales of items directly related to interscholastic athletics, including apparel and audiovisual materials.\nd.\tStudent fees.\ne.\tMonetary and in-kind contributions from third-party organizations.\nf.\tState or local funding expended on capital costs for athletic facilities.\ng.\tOther identified sources of funds.\n(b)\tThe Superintendent of Public Instruction shall provide a summary of the reports by public school units and a copy of each public school unit report to the Joint Legislative Education Oversight Committee no later than October 15 annually. (2023-133, s. 17(a).)","path":["Chapter 115C. Elementary and Secondary Education.","SUBCHAPTER VI. STUDENTS.","Article 29E. High School Interscholastic Athletic Activities.","Part 5. Public School Unit Reports."],"source_url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_115C/GS_115C-407.75.html","current_through":"S.L. 2026-30","vintage":"","retrieved_at":"2026-08-27T18:17:42Z","sha256":"d03cede2be136783c61aaf697b1f8be89156efc229eaa098ae4da600865d47da","source_id":"us-nc","stale":false,"prev":"us-nc/n.c.-gen.-stat.-115c-407.70","next":"us-nc/n.c.-gen.-stat.-115c-408"},"notice":"GroundRules: Original legal text. Not legal advice."}