{"data":{"id":"us-wv/w.-va.-code-18-9b-5","jurisdiction":"us-wv","citation":"W. Va. Code § 18-9B-5","heading":"School district budgeting.","body":"The state superintendent shall formulate and prescribe a uniform system of school district budgeting for the use of all county school districts to include, at least:\n(1) Itemization schedules for estimating anticipated revenues and receipts of all kinds;\n(2) Itemization schedules for estimating anticipated requirements for expenditure during the fiscal year;\n(3) The form, classification and itemization of budget items for appropriation purposes;\n(4) Expenditure schedules for the allotment of amounts of proposed expenditures throughout the fiscal year;\n(5) A budget calendar fixing the dates by or upon which schedules shall be prepared, budgets adopted, and reports made to the state superintendent;\n(6) Methods and procedures of budgeting to be followed in the use of the uniform system.","path":["CHAPTER 18. EDUCATION.","ARTICLE 9B. STATE BOARD OF SCHOOL FINANCE."],"source_url":"https://code.wvlegislature.gov/18-9B-5/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:24:43Z","sha256":"55456868dad8a2b8a55222be77097d6482484ffd678fa355df76028e30c1dd75","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-18-9b-4","next":"us-wv/w.-va.-code-18-9b-6"},"notice":"GroundRules: Original legal text. Not legal advice."}