Because of the adoption of the “Tax Limitation Amendment,” it has become necessary for the state to participate, to an increasing degree, in the financing of the free public schools. In the fiscal year 1938-1939, this participation aggregated 55 percent of the total expended by county boards of education for the operation of the schools […]
County boards of education shall: (1) Authorize the expenditure of funds and incur obligations only in accordance with the budget and the expenditure schedule;
[Repealed.]
The state superintendent may formulate the requirements of adequate practices of fiscal administration to be followed by county school districts. Such requirements may include: (1) Procedures for the receipts, control and disbursement of county school funds;
The state superintendent may, through his or her duly authorized representatives, make inspections and examinations of the fiscal administration of a county school district. The inspection and examination may extend to any matter or practice subject to regulation by the state superintendent. Regular and special examinations may be made by a certified public accountant approved […]
A county board of education may establish a special fund for county school purposes to be known as the “permanent improvement fund.” The fund shall consist of: (1) The proceeds of the levy allocated to that purpose by 11-8-6c, 11-8-12 and 11-8-12a of this code;
The Board of Education of any county is hereby authorized and empowered to create a special building fund and to transfer to such special fund any part or all of the unexpended balance accumulated in the "permanent improvement fund," heretofore established by section fourteen, article nine-b, chapter eighteen of the Code of West Virginia, 1931, […]
A county board shall treat the permanent improvement fund as a separate fund in the annual budget for county school purposes. Expenditures shall be made from the fund only in accordance with an appropriation made pursuant to the annual budget, or made otherwise in accordance with this article. If the state superintendent finds, in his […]
A county board of education and a county superintendent shall comply with the instructions of the state superintendent and shall perform the duties required of them in accordance with the provisions of this article.
The state superintendent shall enforce the requirements of and his or her regulations issued under this article. The state superintendent may issue orders to county boards of education requiring specific compliance with his or her instructions. If a county board fails or refuses to comply, the state superintendent may proceed to enforce his or her […]
The state superintendent may withhold payment of state aid from a county board that fails or refuses to comply with the provisions of this article or the requirements of the state superintendent made in accordance therewith.
For the purposes of this article: “State superintendent” means the State Superintendent of Schools. “Budget” means the annual budget of school revenues and expenditures prepared and adopted by a county board of education in accordance with this article. “Levy estimate” means the summary statement of the total budgeted school requirements prepared and adopted by a […]
The state superintendent may require, and prescribe the form of, fiscal reports to be made to the state superintendent at such times and to contain such information as the state superintendent may determine.
The state superintendent shall make an annual report to the Governor and to the Legislature pertaining to the work of the state superintendent and the finances of school districts. The state superintendent shall make such special reports as the Governor or the Legislature may request.
(a) Effective July 1, 2020, the state superintendent shall provide the State Auditor with the required data for use by the searchable budget data website: Provided, That the state superintendent shall not be required to violate the Family Educational Rights and Privacy Act in providing such data. The data shall also contain the required information […]
The State Superintendent of Schools shall exercise the powers and perform the duties conferred upon him or her by this article.
The State Superintendent of Schools, in addition to the specific powers and duties conferred upon him or her, shall advise and assist county boards of education and county superintendents in the planning and management of school finances to the end that the most effective program of public education be realized from the funds available for […]
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;
A county board of education shall, on or before the day fixed by the budget calendar, submit its proposed budget to the state superintendent together with such supporting schedules as the state superintendent may require. A county board shall not finally adopt its budget until after the written approval of the state superintendent has been […]
Notwithstanding any other provisions of the code to the contrary, the county board shall not be required to submit its budget for approval by the state superintendent as provided by 18-9B-6 and 18-9B-7 of this code, until the 10th day next following the state superintendents transmittal of final state aid computations following the adoption of […]
