West Virginia Code
Article 9B. State Board of School Finance
§18-9B-8. Projected Expenditures Order of Revision in Budget

If the state superintendent finds that the proposed budget for a county will not maintain the proposed educational program as well as other financial obligations of their county board of education, he or she may require that the budget be revised, but in no case shall he or she permit the reduction of the instructional term pursuant to the provisions contained in 18-5-45 of this code nor the employment term below 200 days. Any required revision in the budget for this purpose may be made in the following order:
(1) Postpone expenditures for permanent improvements and capital outlays except from the permanent improvement fund;
(2) Reduce the amount budgeted for maintenance exclusive of service personnel so as to guarantee the payment of salaries for the employment term; or
(3) Adjust amounts budgeted in any other way so as to assure the required employment term of 200 days and the required instructional term of 180 days under the applicable provisions of law.

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