Schools & School Boards – Charter School – Local Current Expense Fund – Budget Amendment

Schools & School Boards – Charter School – Local Current Expense Fund – Budget Amendment (access required)

Thomas Jefferson Classical Academy v. Rutherford County Board of Education Under our prior holdings in Delany and Sugar Creek I and II: (1) funds placed into the “local current expense fund” must be considered in computing the amounts due to a charter school; and (2) during the current fiscal year, a local administrative unit may amend its budget to place restricted funds into special funds but may not retroactively amend the budget of a fiscal year that has already ended and the funds expended.

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