This system is contained in 12 sections, as follows:

Section A: Foundations and Basic Commitments

Section B: School Board Governance and Operations

Section C: General School Administration

Section D: Fiscal Management

Section E: Support Services

Section F: Facilities Planning and Development

Section G: Personnel

Section H: Negotiations

Section I: Instruction

Section J: Students

Section K: School-Community-Home Relations

Section L: Education Agency Relations

Each section has its own family of subcategories - codes that are accompanied by descriptor terms that provide suggested titles for policy statements. The NEPN classification system provides a comprehensive list of policy codes, but its letter coding can be easily customized when a division needs more detailed codes in any specific area. Supported by The National School Board Association, a not-for-profit federation of state associations of school boards across the United States, the system is commonly utilized by school boards throughout Canada.