West Virginia Code
Article 9B. State Board of School Finance
§18-9B-22. Searchable Budget Database and Website

(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 for the previous three fiscal years provided such data is available.
(b) The required data shall include for use by the searchable budget database website the following content:
(1) The name and principal location or residence of the entity or recipients of funds: Provided, That employee addresses shall not be made public or otherwise displayed on the budget data website;
(2) The name of the person or entity requesting the funds;
(3) The amount of funds expended;
(4) The funding or expending agency;
(5) The funding source of the revenue expended;
(6) The budget program or activity of the expenditure;
(7) A descriptive purpose for the funding action or expenditure;
(8) Any state audit or report relating to the entity or recipient of funds or the budget program or agency; and
(9) Any other relevant information specified by the Legislature.
(c) The information shall be updated for each fiscal year no later than 30 days following the end of the fiscal year. In addition, the State Auditor shall update the searchable budget database website as new data becomes available. The State Auditor shall provide guidance to the state superintendent to ensure compliance with this section.
(d) Nothing in this subsection is intended to cause a substantial modification to the West Virginia Education Information System.

Structure West Virginia Code

West Virginia Code

Chapter 18. Education

Article 9B. State Board of School Finance

§18-9B-1. Purpose and Construction of Article

§18-9B-2. Definitions

§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-15. Permanent Improvement Fund to Be Treated as Separate Fund; Expenditures; Limitation on Accumulations and Assets 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

§18-9B-21. Reports by State Superintendent

§18-9B-22. Searchable Budget Database and Website