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2512 George Mason Drive • P.O. Box 6038 Virginia Beach, Virginia 23456-0038   757.263.1000 • 757.263.1240 TDD

Policies and Regulations

School Board of the City of Virginia Beach
Policy 3-19


Certain Special Revenue Funds

  1. Textbook Fund

    The School Board will maintain a system of free textbooks. Funds from state or local government or other funds shall be received, accounted for and disbursed in compliance with regulations of the Virginia Board of Education, as cited in the legal reference to this Policy. Additional revenue is generated from interest earned on funds on deposit. This fund is classified as a special revenue fund; an entity where revenues generated finance the textbook operation.

  2. Food Services Fund

    The cafeterias operate as the food services program and shall be maintained on a self sustaining basis. However, in the event that the funds appear to be insufficient, the School Board will consider and may appropriate such funds, as in its judgment, will sustain the level of service provided to students.

    All food services funds shall be accounted for in a separate fund.

  3. Athletic Fund

    Revenue for the Athletic Fund is generated from admission receipts for school-sponsored Virginia High School League and Virginia Beach Middle School League (VBMSL) competitions. Other revenue consists of funds received from the region and state for participating in post-season tournaments. Additional revenue is generated from interest earned on funds on deposit. The School Board may appropriate funds to supplement the athletic/extracurricular program.

    Disbursements from the athletic fund consist of expenditures for all of the senior high and middle school competitive events including post-season tournaments. These expenditures are for such things as: coaching supplements, security, post-season travel, equipment, uniforms, officials, and miscellaneous supplies.

Virginia Board of Education Regulations Governing School Activity Funds, 8 VAC 20-240, et seq., as amended.

Healthy, Hunger-Free Kids Act of 2010, 42 U.S.C. § 1751, as amended.

Virginia Board of Education Regulation 8 VAC 20-490-40, as amended. Textbooks.

Virginia Board of Education Regulation 8 VAC 20-720-80, as amended. Student fees and charges.

Code of Virginia § 22.1 116, as amended. How and by whom funds for school division kept and disbursed.

Code of Virginia § 22.1-88, et seq., as amended. Of what school funds to consist.

Adopted by School Board: February 16, 1993
Amended by School Board: October 19, 1993
Amended by School Board: January 5, 1999
Amended by School Board: June 20, 2006
Amended by School Board: September 16, 2014