NC S123

Revises the geographically isolated schools formula to allow the State Board of Education to allot additional classroom teachers to schools containing grades kindergarten through 12 in Currituck County when consolidation is not feasible due to geographic isolation, effective July 1, 2019.

Increases the transportation efficiency budget rating calculation for Currituck County Schools by assuming the rating is at least 15 percentage points higher than the actual calculated rating, effective July 1, 2019.

Requires the State Board of Education to develop draft policies and procedures for auditing average daily membership, compliance with 185-day/1,025-hour instruction requirements, and compulsory attendance enforcement at all public schools including virtual charter schools.

Directs the State Board of Education to report draft audit policies, procedures, and legislative recommendations to the Joint Legislative Education Oversight Committee by March 15, 2020.

Act becomes effective upon enactment and applies beginning with the 2019-2020 school year.