North Carolina § 115D-32 - Local financial support of institutions.
Full text of North Carolina North Carolina General Statutes § 115D-32 — Local financial support of institutions., with citation guidance and answers to common questions.
§ 115D-32. Local financial support of institutions.
The tax-levying authority of each institution shall be responsible for providing, in accordance with the provisions of G.S. 115D-33 or 115D-34, as appropriate, adequate funds to meet the financial needs of the institutions for the following budget items: Plant Fund: Acquisition of land; erection of all buildings; alterations and additions to buildings; purchase of automobiles, buses, trucks, and other motor vehicles; purchase or rental of all equipment necessary for the maintenance of buildings and grounds and operation of plants; and purchase of all furniture and equipment not provided for administrative and instructional purposes. Current expenses: Plant operation and maintenance: Salaries of janitors, maids, watchmen, maintenance and repair employees. Cost of fuel, water, power, and telephone services. Cost of janitorial supplies and materials. Cost of operation of motor vehicles. Cost of maintenance and repairs of buildings and grounds. Maintenance and replacement of furniture and equipment provided from local funds. Maintenance of plant heating, electrical, and plumbing equipment. Maintenance of all other equipment, including motor vehicles, provided by local funds. Rental of land and buildings. Any other expenses necessary for plant operation and maintenance. Support services: Cost of insurance for buildings, contents, motor vehicles, workers' compensation for institutional employees paid from local funds, and other necessary insurance. Any tort claims awarded against the institution due to the negligence of the institutional employees. Cost of bonding institutional employees for the protection of local funds and property. Cost of elections held in accordance with G.S. 115D-33 and 115D-35. Legal fees incurred in connection with local administration and operation of the institution. The board of trustees of each institution may apply local public funds provided in accordance with G.S. 115D-33(a), as appropriate, or private funds, or both, to the supplementation of items of the current expense budget financed from State funds, provided a budget is submitted in accordance with G.S. 115D-54. The board of trustees of each institution may apply institutional funds provided in accordance with G.S. 115D-54(b)(3) for such purposes as may be determined by the board of trustees of the institution. The counties that agree to have satellite campuses of community colleges located in them accept the maintenance and utility costs of these satellite campuses. History (1963, c. 448, s. 23; 1979, c. 462, s. 2; 1981, c. 157, s. 3; 1985, c. 757, s. 148(a); 1987, c. 564, s. 11; 1995, c. 509, s. 64; 1999-84, s. 5.) Cross References. - As to budgeting, accounting and fiscal management, see G.S. 115D-54 et seq. Opinions of Attorney General Adequacy of Funds Provided to Community College. - The adequacy of the funds provided to a community college pursuant to statute should be determined by the degree to which these funds meet the financial needs of that college for the budget items identified in the statute, which is necessarily a fact-intensive inquiry. See opinion of Attorney General to Dr. Ted H. Gasper, Jr., President, Halifax Community College, 2000 N.C. AG LEXIS 26 (6/14/2000).
Source: official North Carolina text · Last verified 2026-08-27
Frequently Asked Questions About North Carolina § 115D-32
What does North Carolina General Statutes § 115D-32 cover?
Section 115D-32 ("Local financial support of institutions.") is part of the North Carolina General Statutes, the codified statutory law of North Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite North Carolina § 115D-32?
A common citation format is "North Carolina General Statutes § 115D-32" (North Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of North Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the North Carolina official source linked on this page or consult a licensed North Carolina attorney.
How does North Carolina § 115D-32 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in North Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in North Carolina.