{"data":{"id":"us-va/8vac20-210-10","jurisdiction":"us-va","citation":"8VAC20-210-10","heading":"Classification of expenditures","body":"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.\n\n1. Instruction;\n\n2. Administration, attendance, and health;\n\n3. Pupil transportation;\n\n4. Operation and maintenance;\n\n5. School food services and other noninstructional operations;\n\n6. Facilities;\n\n7. Debt and fund transfers;\n\n8. Technology; and\n\n9. Contingency reserves.","path":["Title 8. Education","Agency 20. State Board of Education","Chapter 210. Classifications of Expenditures"],"source_url":"https://law.lis.virginia.gov/admincode/title8/agency20/chapter210/section10/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:47:37Z","sha256":"8022ff12e2d3c3c42405d0a593bd1a2be7bf518f80bb311afdda58316dc3c490","source_id":"us-va-vac","stale":false,"prev":"us-va/8vac20-160-60","next":"us-va/8vac20-240-10"},"notice":"GroundRules: Original legal text. Not legal advice."}