North Carolina Code § 115C-111.05

Funding for children with disabilities.
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To the extent funds are made available for this purpose, the State Board shall allocate funds for children with disabilities to each local school administrative unit on a per child basis. Each local school administrative unit shall receive funds for the lesser of (i) all children who are identified as children with disabilities or (ii) thirteen percent (13%) of its allotted average daily membership in the local school administrative unit for the current school year.

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