West Virginia § 18-9B-5 School district budgeting

West Virginia Statutes

§ 18-9B-5 — School district budgeting

West Virginia § 18-9B-5

Ch. 18EDUCATION

Art. 9BSTATE BOARD OF SCHOOL FINANCE

This text of West Virginia § 18-9B-5 (School district budgeting) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 18-9B-5 (2026).

Text

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.

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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.