West Virginia Code 18-9B-10 – Restrictions on county boards

County boards of education shall:

Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
State superintendent: means the state superintendent of free Schools. See West Virginia Code 18-1-1

(1) Authorize the expenditure of funds and incur obligations only in accordance with the budget and the expenditure schedule;

(2) Make transfers between items of appropriation only with the prior written approval of the state superintendent.