W. Va. Code § 18-9B-5

Current through 2024 First Special Session
Section 18-9B-5 - School district budgeting

The state superintendent shall formulate and prescribe a uniform system of school district budgeting for the use of all county school districts to include, at least:

(1) Itemization schedules for estimating anticipated revenues and receipts of all kinds;
(2) Itemization schedules for estimating anticipated requirements for expenditure during the fiscal year;
(3) The form, classification and itemization of budget items for appropriation purposes;
(4) Expenditure schedules for the allotment of amounts of proposed expenditures throughout the fiscal year;
(5) A budget calendar fixing the dates by or upon which schedules shall be prepared, budgets adopted, and reports made to the state superintendent;
(6) Methods and procedures of budgeting to be followed in the use of the uniform system.

W. Va. Code § 18-9B-5

Amended by 2021 Acts, ch. 104 (HB 3177), eff. 7/9/2021.