Amends GS 115C-105.25(b), adding subsubdivisions (3c), (3d), (5d), and (5e), collectively forbidding the transfer of funds for instructional support personnel except to fund instructional support personnel in other school administrative units, and forbidding the transfer of funds for school resources officers except to fund school resource officers in other school administrative units. Allows for positions allocated to instructional support personnel to be converted to dollar equivalents at the statewide average salary for instructional support personnel. 

Directs the State Board of Education to create a single allotment category for school resource officers from the at-risk allotment, and to move all of these funds to the newly created school resource officers allotment. Directs that funds allocated for school resource officers through the school resource officer grant program established pursuant to SL 2013-360, Section 8.36, are to remain separate. 

Appropriates $10 million in recurring funds for the 2018-19 fiscal year from the General Fund to the Department of Public Instruction to be allocated to the at-risk allotment to supplement funds moved out of that allotment pursuant to this act. 

Effective when it becomes law, applies beginning in the 2018-19 school year.