County boards of education shall:
(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.
Structure West Virginia Code
Article 9B. State Board of School Finance
§18-9B-1. Purpose and Construction of Article
§18-9B-3. State Superintendent of Schools
§18-9B-4. Powers and Duties of State Superintendent of Schools
§18-9B-5. School District Budgeting
§18-9B-6. Submission and Approval of Budget
§18-9B-6a. Delaying Submission of Budget
§18-9B-7. Determination by the State Superintendent Before Final Approval of Budget; Length of Term
§18-9B-8. Projected Expenditures Order of Revision in Budget
§18-9B-9. Uniform Accounting Systems for School Districts
§18-9B-10. Restrictions on County Boards
§18-9B-11a. Adjustments in Average Daily Attendance to Assure Equitable Allocation of Aid
§18-9B-12. Practices of Fiscal Administration
§18-9B-13. Inspection and Audit of School Finance Administration
§18-9B-14. Establishment of Permanent Improvement Fund; Contents and Use of Fund
§18-9B-14a. County Boards Authorized to Create Special Building Funds; Transfers to and Use of Fund
§18-9B-17. Duties of County Board and County Superintendent
§18-9B-18. Issuance and Enforcement of Orders
§18-9B-19. Withholding of State Aid for Noncompliance by County Board
§18-9B-20. Fiscal Reports to State Superintendent