reglab/housing_qa huggingface dataset:
WV Code § 18-9B-5 (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9B. State Board of School Finance|§18-9B-5. School District Budgeting

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:(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 state superintendent;(6) Methods and procedures of budgeting to be followed in the use of the uniform system.
WV Code § 18-9B-6 (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9B. State Board of School Finance|§18-9B-6. Submission and Approval of Budget

A county board of education shall, on or before the day fixed by the budget calendar, submit its proposed budget to the state superintendent together with such supporting schedules as the state superintendent may require.A county board shall not finally adopt its budget until after the written approval of the state superintendent has been received, and the levy estimate has been approved by the State Auditor as required by law. If the State Auditor finds that the levy estimate, based upon the budget, does not conform to the requirements of law, the board shall authorize and require such further revision of the budget as may be necessary for the correction of the levy estimate as required by the State Auditor.A county board of education shall submit a preliminary budget upon requirement of the state superintendent, which approved budget shall be considered by the State Auditor when approving levy estimates.
WV Code § 18-9B-6a (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9B. State Board of School Finance|§18-9B-6a. Delaying Submission of Budget

Notwithstanding any other provisions of the code to the contrary, the county board shall not be required to submit its budget for approval by the state superintendent as provided by 18-9B-6 and 18-9B-7 of this code, until the 10th day next following the state superintendents transmittal of final state aid computations following the adoption of the state budget, but no later than May 30: Provided, That, in any year in which the state budget is not adopted on or before May 1, the state superintendent may require the county board to adopt a preliminary budget and to submit it to the state superintendent no later than May 30, and when final computations of state aid are transmitted to the county board, the county board shall make such adjustments as are necessary prior to final adoption of the budget.
WV Code § 18-9B-7 (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9B. State Board of School Finance|§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.
WV Code § 18-9B-8 (2021)
2021 West Virginia Code|Chapter 18. Education|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.
WV Code § 18-9B-9 (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9B. State Board of School Finance|§18-9B-9. Uniform Accounting Systems for School Districts

The state superintendent shall formulate the requirements of a uniform system of management accounting for the use of county school districts. The requirements shall include at least:(1) The accrual accounting of all revenues and other receipts from whatever source;(2) The accounting of expenditures under the several items of appropriation in accordance with the expenditure schedule;(3) Monthly and quarterly reports of rate of expenditure, encumbrances, and free balances under the several items of appropriation;(4) Methods of accounting practice and procedures to be followed in the use of the uniform system.The accounting requirements so formulated shall be certified to the State Auditor. The State Auditor shall then incorporate the requirements into a uniform system of school district accounting and as chief inspector and supervisor of local government offices, shall prescribe the use of the uniform system by all county school districts by virtue of the authority vested in him or her by 6-9-2 of this code.
WV Code § 18-9B-10 (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9B. State Board of School Finance|§18-9B-10. Restrictions on County Boards

County boards of education shall:(1) Authorize the expenditure of funds and incur obligations only in accordance with the budget and the expenditure schedule;(2) Make transfers between items of appropriation only with the prior written approval of the state superintendent.
WV Code § 18-9B-11a (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9B. State Board of School Finance|§18-9B-11a. Adjustments in Average Daily Attendance to Assure Equitable Allocation of Aid

[Repealed.]
WV Code § 18-9B-12 (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9B. State Board of School Finance|§18-9B-12. Practices of Fiscal Administration

The state superintendent may formulate the requirements of adequate practices of fiscal administration to be followed by county school districts. Such requirements may include:(1) Procedures for the receipts, control and disbursement of county school funds;(2) Forms for requisitions, purchase orders, disbursements, and other necessary documents;(3) Regulations for the performance of the powers and duties pertaining to school finance;(4) Regulations for the exercise of the comptroller function;(5) Other instructions and regulations for the proper procedures and practices of fiscal administration in the county schools.The requirements formulated by the state superintendent shall be certified by the state superintendent to the State Auditor. The State Auditor as chief inspector and supervisor of local government offices shall incorporate the requirements so certified in his or her instructions with respect to fiscal administration and shall prescribe their use by all county school districts by virtue of the authority vested in him or her by 6-9-2 of this code.
WV Code § 18-9B-13 (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9B. State Board of School Finance|§18-9B-13. Inspection and Audit of School Finance Administration

The state superintendent may, through his or her duly authorized representatives, make inspections and examinations of the fiscal administration of a county school district. The inspection and examination may extend to any matter or practice subject to regulation by the state superintendent. Regular and special examinations may be made by a certified public accountant approved pursuant to 6-9-7 of this code selected by the county board in accordance with nonemergency regulations submitted by the chief inspector, or by the chief inspector himself or herself. All examinations shall be made as provided in 6-9-7 of this code. The state superintendent may make selective audits to determine the accuracy of statements and reports made by a county board or superintendent.The report of the examination shall be certified to the county board, which should include the identification of procedures and practices found to not be in accordance with the requirements of the state superintendent. The county board shall comply with the instructions forthwith.The state superintendent, through his or her duly authorized representatives, shall have full access to all books, records, papers, and documents of the county board.
WV Code § 18-9B-14 (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9B. State Board of School Finance|§18-9B-14. Establishment of Permanent Improvement Fund; Contents and Use of Fund

A county board of education may establish a special fund for county school purposes to be known as the "permanent improvement fund." The fund shall consist of:(1) The proceeds of the levy allocated to that purpose by 11-8-6c, 11-8-12 and 11-8-12a of this code;(2) Unexpended balances of other funds transferred to the fund, with the approval of the state superintendent, at the end of the fiscal year; and(3) Any other moneys authorized by law to be used for the purposes of the fund.The proceeds of the fund shall be used only for the support of building and permanent improvement projects. The fund may be accumulated from year to year but moneys shall not be paid into the fund so as to increase the assets of the fund to a total amount in excess of 25 percent of the amount of the foundation school program for that county for the same school year.
WV Code § 18-9B-14a (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9B. State Board of School Finance|§18-9B-14a. County Boards Authorized to Create Special Building Funds; Transfers to and Use of Fund

The Board of Education of any county is hereby authorized and empowered to create a special building fund and to transfer to such special fund any part or all of the unexpended balance accumulated in the "permanent improvement fund," heretofore established by section fourteen, article nine-b, chapter eighteen of the Code of West Virginia, 1931, as amended. Such boards of education are further authorized and empowered to use and expend the special funds, created under the authority of this section, to construct, erect, furnish and equip a building for educational purposes suitable for instruction in transfer, terminal, technical, and adult education courses.
WV Code § 18-9B-15 (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9B. State Board of School Finance|§18-9B-15. Permanent Improvement Fund to Be Treated as Separate Fund; Expenditures; Limitation on Accumulations and Assets of Fund

A county board shall treat the permanent improvement fund as a separate fund in the annual budget for county school purposes. Expenditures shall be made from the fund only in accordance with an appropriation made pursuant to the annual budget, or made otherwise in accordance with this article. If the state superintendent finds, in his or her examination of the budget of a county school district, that a county board has accumulated, or with proposed additions to the fund in the fiscal year will accumulate, the fund of the county to an amount in excess of 25 percent of the amount of the foundation school program of the county for the same fiscal year, the state superintendent shall order that no moneys in excess of the limitation be appropriated for or paid into the fund. If the state superintendent finds that the assets of the fund of a county exceed 25 percent of the amount of the foundation school program for the county for the same year, the state superintendent may require that building and permanent improvement projects included in the annual budget, be paid for out of the fund.The state superintendent shall administer this section so as to keep the accumulated assets of the fund, as near as may be, within the limitation of 25 percent of the amount of the foundation school program.
WV Code § 18-9B-17 (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9B. State Board of School Finance|§18-9B-17. Duties of County Board and County Superintendent

A county board of education and a county superintendent shall comply with the instructions of the state superintendent and shall perform the duties required of them in accordance with the provisions of this article.
WV Code § 18-9B-18 (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9B. State Board of School Finance|§18-9B-18. Issuance and Enforcement of Orders

The state superintendent shall enforce the requirements of and his or her regulations issued under this article. The state superintendent may issue orders to county boards of education requiring specific compliance with his or her instructions. If a county board fails or refuses to comply, the state superintendent may proceed to enforce his or her order by any appropriate remedy in any court of competent jurisdiction.
WV Code § 18-9B-19 (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9B. State Board of School Finance|§18-9B-19. Withholding of State Aid for Noncompliance by County Board

The state superintendent may withhold payment of state aid from a county board that fails or refuses to comply with the provisions of this article or the requirements of the state superintendent made in accordance therewith.
WV Code § 18-9B-20 (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9B. State Board of School Finance|§18-9B-20. Fiscal Reports to State Superintendent

The state superintendent may require, and prescribe the form of, fiscal reports to be made to the state superintendent at such times and to contain such information as the state superintendent may determine.
WV Code § 18-9B-21 (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9B. State Board of School Finance|§18-9B-21. Reports by State Superintendent

The state superintendent shall make an annual report to the Governor and to the Legislature pertaining to the work of the state superintendent and the finances of school districts. The state superintendent shall make such special reports as the Governor or the Legislature may request.
WV Code § 18-9B-22 (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9B. State Board of School Finance|§18-9B-22. Searchable Budget Database and Website

(a) Effective July 1, 2020, the state superintendent shall provide the State Auditor with the required data for use by the searchable budget data website: Provided, That the state superintendent shall not be required to violate the Family Educational Rights and Privacy Act in providing such data. The data shall also contain the required information for the previous three fiscal years provided such data is available.(b) The required data shall include for use by the searchable budget database website the following content:(1) The name and principal location or residence of the entity or recipients of funds: Provided, That employee addresses shall not be made public or otherwise displayed on the budget data website;(2) The name of the person or entity requesting the funds;(3) The amount of funds expended;(4) The funding or expending agency;(5) The funding source of the revenue expended;(6) The budget program or activity of the expenditure;(7) A descriptive purpose for the funding action or expenditure;(8) Any state audit or report relating to the entity or recipient of funds or the budget program or agency; and(9) Any other relevant information specified by the Legislature.(c) The information shall be updated for each fiscal year no later than 30 days following the end of the fiscal year. In addition, the State Auditor shall update the searchable budget database website as new data becomes available. The State Auditor shall provide guidance to the state superintendent to ensure compliance with this section.(d) Nothing in this subsection is intended to cause a substantial modification to the West Virginia Education Information System.
WV Code § 18-9D-1 (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9D. School Building Authority|§18-9D-1. School Building Authority; Powers

(a) The School Building Authority consists of eleven members, including the Governor or designee; the State Superintendent of Schools, ex officio; three members of the state Board of Education, elected by the state board; and six citizens of the state, appointed by the Governor, by and with the advice and consent of the Senate, who are knowledgeable in matters relevant to the issues addressed by the authority, one of whom is representative of the interests of the construction trades.(b) Citizen members are appointed for three-year terms, which are staggered in accordance with the initial appointments under prior enactment of this section. State Board of Education members are elected for three-year terms and may not be elected to serve additional consecutive terms or portions thereof.(c) The Governor or designee serves as chair. The authority shall annually elect one of its public members as vice chair and shall appoint a secretary, who need not be a member of the Authority and who shall keep records of its proceedings.(d) The Governor appoints an executive director of the Authority, with the advice and consent of the Senate, who serves at the Governor's will and pleasure. The director is responsible for managing and administering the daily functions of the authority and for performing all other functions necessary to the effective operation of the authority.(e) The Governor may remove any appointed member for incompetency, neglect of duty, moral turpitude or malfeasance in office. If the Governor removes a member, the Governor shall fill the vacancy for the remainder of the unexpired term in the same manner as the original appointment.(f) The School Building Authority shall meet at least quarterly and the citizen members shall be reimbursed for reasonable and necessary expenses actually incurred in the performance of their official duties in a manner consistent with guidelines of the travel management office of the Department of Administration from funds appropriated or otherwise made available for such purpose upon submission of an itemized statement.(g) The acts performed by the members of the state Board of Education in their capacity as members of the School Building Authority are solely the acts of the authority.
WV Code § 18-9D-4 (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9D. School Building Authority|§18-9D-4. School Building Authority Authorized to Issue Refunding Revenue Bonds And/or General Obligation Bonds for School Building Capital Improvement Projects

(a) The School Building Authority may by resolution, in accordance with the provisions of this article, issue revenue bonds of the authority from time to time, either to finance the cost of construction projects for public schools in this state, or to refund, at the discretion of the authority, bonds issued to finance the cost of the construction projects for public schools in this state and outstanding under and pursuant to the provisions of this article as in effect prior to July 20, 1993. The principal of, interest and redemption premium, if any, on such bonds shall be payable solely from the special fund herein provided for such payment.(b) The School Building Authority may, in accordance with the provisions of the Constitution of West Virginia, issue general obligation bonds from time to time as authorized by referendum pursuant to resolution duly adopted by the Legislature, to finance the cost of construction projects for public schools in this state.
WV Code § 18-9D-4a (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9D. School Building Authority|§18-9D-4a. Savings From Issuance of Refunding Bonds

Any aggregate savings resulting from the issuance of refunding bonds pursuant to section four of this article shall be retained by the School Building Authority. Any savings shall be utilized solely for the construction and maintenance of schools and may not be used to fund administrative costs of the authority.
WV Code § 18-9D-4b (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9D. School Building Authority|§18-9D-4b. School Building Authority Authorized to Issue Bonds and Pay Debt Service on Bonds With Funds Distributed From State Excess Lottery Fund

The School Building Authority is expressly authorized to issue bonds and pay debt service on bonds pursuant to the provisions of this article with funds distributed from the State Excess Lottery Fund under section eighteen-a, article twenty-two, chapter twenty-nine of this code and deposited into the Excess Lottery School Building Debt Service Fund and any federal subsidies received by the School Building Authority and deposited into the Excess Lottery School Building Debt Service Fund with respect to bonds authorized by this section.
WV Code § 18-9D-4c (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9D. School Building Authority|§18-9D-4c. School Building Authority Authorized to Temporarily Finance Projects Through the Issuance of Loans, Notes or Other Evidences of Indebtedness

The School Building Authority may by resolution, in accordance with the provisions of this article, temporarily finance the cost of projects and other expenditures permitted under this article for public schools, including, but not limited to, comprehensive high schools and comprehensive middle schools as defined in this article, in this state through the issuance of loans, notes or other evidences of indebtedness: Provided, That the principal amount of loans, notes or other evidences of indebtedness outstanding at any one time shall not exceed $16 million: Provided, however, That the principal of, interest and premium, if any, on and fees associated with any such temporary financing shall be payable solely from the sources from which the principal of, interest and premium, if any, on bonds is payable under this article or from the proceeds of bonds.
WV Code § 18-9D-4d (2021)
2021 West Virginia Code|Chapter 18. Education|Article 9D. School Building Authority|§18-9D-4d. Emergency Facility and Equipment Repair or Replacement Fund for Financially Distressed Counties

From the funds available to it the School Building Authority shall maintain a reserve fund in the amount of not less than $600,000 for the purpose of making emergency grants to financially distressed county boards to assist them in making repairs or performing urgent maintenance to facilities or facility related equipment or facility related equipment replacement necessary to maintain the serviceability or structural integrity of school facilities currently in use or necessary for educating the students of the county. The grants shall be made in accordance with guideline established by the school building authority. For the purposes of this section, “financially distressed county” means a county either in deficit or on the most recently established watch list established by the Department of Education of those counties at-risk of becoming in deficit.