2005 West Virginia Code - §18-9B-5. — School district budgeting.

§18-9B-5. School district budgeting.

The board of finance shall formulate and prescribe a uniform system of school district budgeting for the use of all county school districts to include, at least:
(1) Itemization schedules for estimating anticipated revenues and receipts of all kinds;
(2) Itemization schedules for estimating anticipated requirements for expenditure during the fiscal year;
(3) The form, classification and itemization of budget items for appropriation purposes;
(4) Expenditure schedules for the allotment of amounts of proposed expenditures throughout the fiscal year;
(5) A budget calendar fixing the dates by or upon which schedules shall be prepared, budgets adopted, and reports made to the board of finance;
(6) Methods and procedures of budgeting to be followed in the use of the uniform system.