Increase Small County Funding.

SB 540 increases funding for small county school systems in North Carolina by revising their supplemental allotment schedule. It provides higher base funding amounts based on student enrollment (e.g., counties with 0-1,300 students receive $1.82 million annually instead of prior rates), directly affecting small school districts with under 3,300 students. The bill appropriates $20,961,180 in recurring funds from the General Fund for the 2025-2026 fiscal year to implement these changes. The law takes effect July 1, 2025, ensuring increased per-student funding for eligible small county school systems.