W. Va. Code § 18-9B-21: Reports by state superintendent.

The state superintendent shall make an annual report to the Legislative Oversight Commission on Education Accountability regarding the finances of each school district. Any school district that fails to report its finances to the state superintendent may be subject to a reduction of its state funding as authorized in §18-9B-19 of this code. The state superintendent shall make such special reports as the Legislative Oversight Commission on Education Accountability may request.