Senate committee substitute to the 1st edition makes the following changes. Makes organizational changes and conforming changes to act’s long title.

Amends SL 1963-707, as amended, as follows. Removes requirement for the Scotland County Board of Education (Board) to file a recommended supplemental tax budget, which when added to the regular budget, and would provide the amount of per student funding determined by the Board to be requisite to provide an appropriate education to all students in Scotland County. Strikes provisions in SL 1963-707, as amended, that (1) required the Board to submit a supplemental tax budget when added to the regular budget, provides, at a minimum, current expense expenditures per student from local funds which are no less than the average current expense expenditures per student from local funds throughout the State as determined by the latest certification of the State Superintendent of Public Instruction and (2) required the Scotland County Board of Commissioners (BOC) to approve the budgets in the minimum amount with discretion to approve in higher amounts, to be funded with local funds.

Requires, for fiscal year 2025-26, the Board to submit a budget request for operational and capital funding in amounts that would provide an appropriate education to all students in Scotland County during that fiscal year to the BOC, at the same time the other school budgets are filed. Directs the BOC to consider the educational goals and policies of the State and the local Board, the Board’s budgetary request, the Board’s financial resources, and the Board’s and the BOC’s fiscal policies in evaluating the request. Based on this evaluation, directs the BOC to determine, in its discretion, the amount of county revenues, including any voted supplemental tax revenues, to be appropriated to the Board’s local current expense fund and capital outlay fund for fiscal year 2025-2026. Prevents the Board or the BOC from initiating a dispute resolution process or filing any legal action challenging the determination of funds to be appropriated by the BOC to the local current expense fund and capital outlay fund for fiscal year  2025-26. Requires, that beginning with fiscal year 2026-27 and each year thereafter, the preparation, submission, and approval of a budget for the Board to  be in accordance with Article 31 of GS Chapter 115C.

Removes provisions repealing SL 2002-66 (concerning current expense expenditures from local funds for Scotland County schools) and Section 63 of SL 2004-203 (pertaining to the base amount of funding for current expense expenditures from local funds).