West Virginia Code 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:
Terms Used In West Virginia Code 18-9B-5
- 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
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- School: means the students and teachers assembled in one or more buildings, organized as a unit. See West Virginia Code 18-1-1
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
- State superintendent: means the state superintendent of free Schools. See West Virginia Code 18-1-1
- superintendent: means a county superintendent of schools. See West Virginia Code 18-1-1
(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.