W. Va. Code § 18-9B-7: Determination by the state superintendent before final approval of budget; length of term.

The state superintendent, before giving his or her final approval to a proposed budget, shall require that:

(1) Estimates of revenue and receipts are reasonable and accurate;

(2) Amounts are budgeted so as to cover actual requirements of school operation; and

(3) Amounts are budgeted so as to maintain the schools of the county for the employment term and the instructional term as provided by §18-5-45 of this code.