reglab/statecodes huggingface dataset:
2023 West Virginia Code › Chapter 18. Education › Article 9A. Public School Support › §18-9A-3. Total State Basic Foundation Program

The total basic foundation program for the state for any year shall be the sum of the computed costs for the counties in aggregate, as hereinafter determined, for the following:
(1) Allowance for professional educators;
(2) Allowance for service personnel;
(3) Allowance for fixed charges;
(4) Allowance for transportation cost;
(5) Allowance for administrative cost;
(6) Allowance for other current expense and substitute employees; and
(7) Allowance to improve instructional programs.
2023 West Virginia Code › Chapter 18. Education › Article 9A. Public School Support › §18-9A-5. Foundation Allowance for Service Personnel

(a) The basic foundation allowance to the county for service personnel shall be the amount of money required to pay the annual state minimum salaries in accordance with the provisions of 18A-4-1
et seq
. of this code to such service personnel employed, subject to the following:
(1) A county shall receive an allowance for state aid eligible service personnel positions per 1,000 students in net enrollment, as follows:
(A) For each high-density county, 43.97 service personnel per 1,000 students in net enrollment:
Provided
, That this ratio of service personnel per 1,000 students in net enrollment shall increase to 47.39 beginning July 1, 2023; 50.65 beginning July 1, 2024; and 53.79 beginning July 1, 2025;
(B) For each medium-density county, 44.53 service personnel per 1,000 students in net enrollment:
Provided
, That this ratio of service personnel per 1,000 students in net enrollment shall increase to 47.95 beginning July 1, 2023; 51.21 beginning July 1, 2024; and 54.35 beginning July 1, 2025;
(C) For each low-density county, 45.10 service personnel per 1,000 students in net enrollment:
Provided
, That this ratio of service personnel per 1,000 students in net enrollment shall increase to 48.52 beginning July 1, 2023; 51.78 beginning July 1, 2024; and 54.92 beginning July 1, 2025;
(D) For each sparse-density county, 45.68 service personnel per 1,000 students in net enrollment:
Provided
, That this ratio of service personnel per 1,000 students in net enrollment shall increase to 49.10 beginning July 1, 2023; 52.36 beginning July 1, 2024; and 55.50 beginning July 1, 2025; and
(E) For any service personnel positions, or fraction thereof, determined for a county pursuant to subdivision (1) of this subsection that exceed the number employed, the countys allowance for these positions shall be determined using the average state funded minimum salary of service personnel for the county;
(2) The number of and the allowance for personnel paid in part by state and county funds shall be prorated; and
(3) Where two or more counties join together in support of a vocational or comprehensive high school or any other program or service, the service personnel for the school or program may be prorated among the participating counties on the basis of each ones enrollment therein and that the personnel shall be considered within the above-stated limit.
2023 West Virginia Code › Chapter 18. Education › Article 9A. Public School Support › §18-9A-6. Foundation Allowance for Fixed Charges

The total allowance for fixed charges shall be the sum of the following:
(1) The sum of the foundation allowance for professional educators and the foundation allowance for other personnel, as determined in sections four, five and eight of this article, multiplied by the current social security rate of contribution; plus
(2) The sum of the foundation allowance for professional educators and the foundation allowance for other personnel, as determined in sections four, five and eight of this article, multiplied by four hundredths of one percent as an allowance for unemployment compensation contribution; plus
(3) The sum of the foundation allowance for professional educators and the foundation allowance for other personnel, as determined in sections four, five and eight of this article, multiplied by the rate which is derived by dividing the total estimated contributions for workers' compensation for all county boards by the sum of the foundation allowance for professional educators and other personnel, as determined in sections four, five and eight of this article. The total estimated contribution for Workers Compensation is determined by multiplying each county board's allowance for professional educators and other personnel, as determined by sections four, five and eight of this article, by the county's actual contribution rate by using data of the most recent year for which it is available; plus
(4) The teachers retirement fund allowance as determined in section six-a of this article.
2023 West Virginia Code › Chapter 18. Education › Article 9A. Public School Support › §18-9A-6a. Teachers Retirement Fund Allowance; Unfunded Liability Allowance

(a) The total teachers retirement fund allowance is the sum of the basic foundation allowance for professional educators, the basic foundation allowance for professional student support personnel and the basic foundation allowance for service personnel, as provided in 18-9A-4, 18-9A-5 and 18-9A-8 of this code; all salary equity appropriations authorized in 18A-4-5 of this code; and such amounts as are to be paid by the counties pursuant to 18A-4-5a and 18A-4-5b of this code to the extent such county salary supplements are equal to the amount distributed for salary equity among the counties, multiplied by the average retirement contribution rate for each county board. The average contribution rate for each county board is based on the required employer contributions for state aid eligible employees participating in the retirement plans pursuant to 18-7A-1
et
seq
. and 18-7B-1
et
seq
. of this code.
(b) The teachers retirement fund allowance amounts provided for in subsection (a) of this section shall be accumulated in the employers accumulation fund of the State Teachers Retirement System Fund pursuant to 18-7A-18 of this code and shall be in lieu of the contribution required of employers pursuant to 18-7A-18(b) of this code as to all personnel included in the allowance for state aid in accordance with 18-9A-4, 18-9A-5 and 18-9A-8 of this code.
(c) In addition to the teachers retirement fund allowance provided for in subsection (a) of this section, there shall be an allowance for the reduction of any unfunded liability of the teachers retirement fund in accordance with the following provisions of this subsection. On or before December 31, of each year, the actuary or actuarial firm employed in accordance with the provisions of 5-10D-4 of this code shall submit a report to the President of the Senate and the Speaker of the House of Delegates which sets forth an actuarial valuation of the teachers retirement fund as of the preceding June 31. Each annual report shall recommend the actuarys best estimate, at that time, of the funding necessary to both eliminate the unfunded liability over a 40-year period beginning on July 1, 1994, and to meet the cash flow requirements of the fund in fulfilling its future anticipated obligations to its members. In determining the amount of funding required, the actuary shall take into consideration all funding otherwise available to the fund for that year from any source. In any year in which the actuary determines that the teachers retirement fund is not being funded in such a manner, the allowance made for the unfunded liability for the next fiscal year shall be not less than the amount of the actuarys best estimate of the amount necessary to conform to the funding requirements set forth in this subsection.
2023 West Virginia Code › Chapter 18. Education › Article 9A. Public School Support › §18-9A-7a. Report on Alternate Method for Funding Student Transportation Costs Required

(a) The Legislature finds that the present method of calculating the allowance for service personnel in 18-9A-5 may not provide sufficient funding to meet the student transportation needs of lower-population density districts covering a large geographic area.
(b) The State Board of Education shall propose revisions to the calculation of the allowance for service personnel in 18-9A-5 to provide additional funded service personnel positions for the districts described in subsection (a) of this section and shall report the proposal to the Legislature before September 1, 2020.
2023 West Virginia Code › Chapter 18. Education › Article 9A. Public School Support › §18-9A-8. Foundation Allowance for Professional Student Support Services

(a) Until the 2019-2020 fiscal year, the basic foundation allowance to the county for professional student support personnel shall be the same amount of money as in the 2013 fiscal year, plus any additional amount of funding necessary to cover any increases in the State Minimum Salary Schedule set forth in §18A-4-2 of this code.
(b) Effective for the 2019-2020 fiscal year and thereafter, the basic foundation allowance to the county for professional student support personnel is the amount of money required to pay the state minimum salaries, in accordance with provisions of §18A-4-1 et seq. of this code, subject to the following:
(1) In making this computation, each county shall receive an allowance for five state aid eligible professional student support personnel positions to each 1,000 students in net enrollment: Provided, That nothing in this section precludes the county from entering into public-private partnerships or other contracts to provide these services;
(2) For any professional student support personnel positions, or fraction thereof, determined for a county pursuant to subdivision (1) of this subsection that exceed the number employed, the countys allowance for these positions shall be determined using the average state funded salary of professional student support personnel for the county;
(3) The number of and the allowance for personnel paid in part by state and county funds shall be prorated; and
(4) Where two or more counties join together in support of a vocational or comprehensive high school or any other program or service, the professional student support personnel for the school or program may be prorated among the participating counties on the basis of each ones enrollment therein and the personnel shall be considered within the above-stated limit.
(5) For the 2019-2020 fiscal year only, the number of positions funded for each county by subdivision (1) cannot be less than the number of positions that would have been funded in accordance with the previous methodology for determining the number of professional student support personnel positions funded for each county.
2023 West Virginia Code › Chapter 18. Education › Article 9A. Public School Support › §18-9A-14. Allowance for County Transfers

In order to encourage county boards to utilize fully their facilities and to provide county boards with fiscal flexibility, county boards that agree to transfer students to another county pursuant to an agreement approved by the state board after the effective date of this article, pursuant to subsection (19), section thirteen, article five, chapter eighteen of this code, shall forward in the year in which the transfers occur to the receiving county the amount agreed upon in the agreement, not to exceed the per pupil allocation in the state aid formula. Subject to appropriations by the Legislature, funds equal to the agreed upon amount will be provided to the county which transfers students as an allowance for facility efficiency in the year in which the transfers occur. Subject to appropriations by the Legislature, for the first year after the transfers occur, the county board shall receive one-half the amount provided for in the agreement. Subject to appropriations by the Legislature, for the second year after the transfers occur, the county board shall receive one-fourth the amount provided for in the agreement. If professional or service personnel obtain full-time employment pursuant to the terms of section eight-i, article four, chapter eighteen-a of this code, then the state board shall deduct an appropriate amount from the funds to be received pursuant to this section.
2023 West Virginia Code › Chapter 18. Education › Article 9A. Public School Support › §18-9A-16. General School Fund and Its Use

There is continued a separate school fund to be known as the "general school fund" which shall be administered by the state superintendent. The proceeds from the income of this school fund, and the interest thereon, as provided for under the irreducible school fund amendment to the Constitution shall accrue to the General School Fund which, with moneys appropriated by the Legislature, shall be used to support the public schools of the state. All other State funds and taxes formerly dedicated to the General School Fund shall hereafter be paid into the State General Fund.
2023 West Virginia Code › Chapter 18. Education › Article 9A. Public School Support › §18-9A-19. State Aid Block Grant Funding

Beginning for the school year 2019-2020 and thereafter, each county board shall receive its allocated state aid share of the countys basic foundation program as calculated pursuant to this article in the form of block grants. Notwithstanding other provisions within this article, all funds distributed to a county board in a block grant shall be exempt from expenditure requirements and limitations contained within this article and a recipient county board may expend such funds in any authorized and allowable manner the county board deems appropriate: Provided, That all expenditures shall be consistent with the provisions of all other articles of this code.
2023 West Virginia Code › Chapter 18. Education › Article 9A. Public School Support › §18-9A-21. Funding for Alternative Education Programs

(a) An appropriation may be made to the state department to be distributed to county boards for the operation of alternative education and prevention programs established in accordance with policies and procedures adopted by the state board under section six, article two of this chapter. The appropriation shall be an amount equal to $18 per student in net enrollment, subject to appropriation by the Legislature. The state board shall distribute ninety-eight percent of the total appropriation to the county boards proportionate to each county's net enrollment. The remaining two percent of the appropriation shall be retained by the state department to support the provision of services to the county boards in administering programs established in accordance with policies and procedures adopted by the state board under section six, article two of this chapter.
(b) Nothing in this section may be construed to require any specific level of funding by the Legislature.
(c) The increase from $12 per student in net enrollment to $18 per student in net enrollment pursuant to the amendment and enactment of this section during the 2010 regular session of the Legislature is not subject to the provisions of section three-a.
2023 West Virginia Code › Chapter 18. Education › Article 9A. Public School Support › §18-9A-22. Supplemental Funding for the Provision of Programs Required for Limited English Proficient (Lep) Students

Any funds appropriated by the Legislature to the Department of Education for distribution to the county boards of education to supplement programs required for Limited English Proficient students as defined by state board policy in accordance with federal law shall be used to supplement a program when the cost of the program exceeds the capacity of a county board to provide the program with funds available. Any appropriation made pursuant to this section shall be distributed to the county boards in a manner that takes into account the varying proficiency levels of the students and the capacity of the county board to deliver the needed programs. In order to receive the funding, a county board must apply to the state superintendent. The state board shall promulgate a rule in accordance with the provisions of article three-b, chapter twenty-nine-a of this code that sets forth the manner in which county boards apply for the funding and to implement the other provisions of this section.
2023 West Virginia Code › Chapter 18. Education › Article 9A. Public School Support › §18-9A-23. Obtaining State Funds by Falsifying Reports; Penalty

It shall be unlawful for any person knowingly and intentionally to falsify any enrollment or attendance reports for the purpose of obtaining state funds allocated to a county under the provisions of this article.
Any person who violates the provisions of this section is guilty of a misdemeanor, and, upon conviction thereof, shall be confined in the county jail for not more than six months, or fined not more than $1,000, or both.
2023 West Virginia Code › Chapter 18. Education › Article 9A. Public School Support › §18-9A-25. Funding for Hope Scholarship Program

(a) Notwithstanding any other provision of this article to the contrary, for fiscal year 2023 and each fiscal year thereafter, in addition to all other amounts required by this article, the Department of Education shall include in its budget request, and the Governor shall include in each budget bill submitted to the Legislature, an appropriation to the Department of Education for the greater of an amount not less than two percent of net public school enrollment adjusted for state aid purposes or the total number of eligible Hope Scholarship applications received by the Hope Scholarship Board, if available, multiplied by the prior years statewide average net state aid allotted per pupil. The amount appropriated shall be transferred by the Department of Education to the Hope Scholarship Board to be used solely to meet the Hope Scholarship Program obligations set forth in 18-31-1
et seq
. of this code except as otherwise provided in this section. The Governor shall also provide in each budget for the reappropriation for expenditure during the ensuing fiscal year the balance to the Department of Education that was not transferred to the Hope Scholarship Board due to an accumulated balance from prior years as provided under subsection (b) of this section.
(b) Each fiscal year, the amount required to be requested and included in the budget bill for appropriation under subsection (a) of this section shall be reduced by the sum of:
(1) Any unused accumulated amounts transferred to the Hope Scholarship Board for these purposes from previous years; and
(2) Any unused appropriations made to the Department of Education for these purposes that were not transferred to the Hope Scholarship Board due to an accumulated balance from prior years.
2023 West Virginia Code › Chapter 18. Education › Article 9B. State Board of School Finance › §18-9B-1. Purpose and Construction of Article

Because of the adoption of the "Tax Limitation Amendment," it has become necessary for the state to participate, to an increasing degree, in the financing of the free public schools. In the fiscal year 1938-1939, this participation aggregated 55 percent of the total expended by county boards of education for the operation of the schools of the state, and in 17 counties state aid represented in excess of 70 percent of the total amounts spent for public education in those counties. In consequence of this state investment in local education, the state has acquired a paramount interest in the sound and stable management of the financial affairs of county school districts so that the maximum effectiveness of education may be obtained from the expenditure of the limited funds available.
With the foregoing purposes in view, this article is enacted to develop improved methods of financial administration and to bring increased financial guidance and assistance to the management of county school affairs.
The provisions of this article shall be construed to be in addition to the authority now exercised by the State Auditor as chief inspector and supervisor of public offices under 6-9-1
et seq
. of the code for the purposes of fidelity accounting and auditing. The intent of the Legislature is that the powers granted by this article to the State Superintendent of Schools over financial management shall in administration be fully coordinated with those of the State Auditor over the legality and fidelity of public expenditures.
The provisions of this article shall be liberally construed to give effect to the purposes stated.
2023 West Virginia Code › Chapter 18. Education › Article 9B. State Board of School Finance › §18-9B-2. Definitions

For the purposes of this article:
"State superintendent" means the State Superintendent of Schools.
"Budget" means the annual budget of school revenues and expenditures prepared and adopted by a county board of education in accordance with this article.
"Levy estimate" means the summary statement of the total budgeted school requirements prepared and adopted by a county board of education in accordance with law, in justification of the amount levied upon taxable property within the county for the support of the local schools.
"Appropriation" means an item, or the amount of an item, budgeted by a county board of education for expenditure during the fiscal year.
"Expenditure schedule" means a schedule for the expenditure of amounts budgeted throughout the fiscal year and adopted in conjunction with the annual budget.
"County board" means a county board of education.
2023 West Virginia Code › Chapter 18. Education › Article 9B. State Board of School Finance › §18-9B-4. Powers and Duties of State Superintendent of Schools

The State Superintendent of Schools, in addition to the specific powers and duties conferred upon him or her, shall advise and assist county boards of education and county superintendents in the planning and management of school finances to the end that the most effective program of public education be realized from the funds available for expenditure by the several counties.
In the exercise of the powers granted under this article, the state superintendent shall not substitute his or her discretion and judgment for that of a county board of education with respect to the desirability or reasonability of a lawful school expenditure if the provisions of law and the orders of the state superintendent are complied with by the county board. If, however, a county board fails or refuses to provide for the support of the standard school term, to adhere to the budget and the expenditure schedule, or to comply with other provisions of this article, the state superintendent may require such action on the part of the county board, not in violation of law, as the state superintendent may find to be best calculated to restore the financial affairs of the county board to a proper and lawful basis.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 West Virginia Code › Chapter 18. Education › Article 9D. School Building Authority › §18-9D-4. School Building Authority Authorized to Issue Refunding Revenue Bonds for School Building Capital Improvement Projects

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. The principal of, interest and redemption premium, if any, on the bonds shall be payable solely from the special fund herein provided for such payment.
2023 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.
2023 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.
2023 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.
2023 West Virginia Code › Chapter 18. Education › Article 9D. School Building Authority › §18-9D-7. Authority to Fix and Collect Rents

The authority may fix and collect a rental fee for the use of all or any part of a capital improvement project completed under this article to provide revenues for deposit in the School Construction Fund to pay, in whole or in part, the principal of, interest and redemption premium, if any, on the bonds authorized to be issued pursuant to this article as the same mature and become due and to make all reserve and other payments to be required by the proceedings which authorize these bonds; to provide any additional protective pledge of revenues and reserve or other payments as the School Building Authority may require by the resolution authorizing any issue of bonds pursuant to this article and any trust agreement made in connection therewith; and to make any other payments required or authorized by this article or any proceedings, resolutions or trust agreements authorized hereunder.
2023 West Virginia Code › Chapter 18. Education › Article 9D. School Building Authority › §18-9D-12. Trust Agreements for Holders of Bonds

The School Building Authority may enter into an agreement or agreements with any trust company, or with any bank having the powers of a trust company, either within or outside the state, to act as trustee for the holders of bonds issued hereunder, setting forth therein such duties and containing such legally binding covenants of the School Building Authority with the holders of the bonds in respect to the payment of the bond; the fixing and collecting of rents hereinbefore referred to; the completion of authorized projects; the custody, safeguarding and disposition of the proceeds of the bonds, and the moneys in such special funds, sinking funds, reserve funds, or any other moneys or funds, notwithstanding provisions of this article to the contrary; the security for moneys on hand or on deposit, and the rights and remedies of the trustee and the holders of the bonds, as may be agreed upon with the purchasers of such bonds; provisions restricting the individual right of action of bondholders as is customary in trust agreements respecting bonds and debentures of municipal corporations, protecting and enforcing the rights and remedies of the trustee and the bondholders; and provisions as to any other matters which are deemed necessary and advisable by the School Building Authority in the best interests of the state and to enhance the marketability of the bonds. Any such agreement entered into by the School Building Authority shall be binding in all respects on such authority and its successors from time to time in accordance with the terms thereof; and all the provisions thereof shall be enforceable by appropriate proceedings at law or in equity, or otherwise.
2023 West Virginia Code › Chapter 18. Education › Article 9D. School Building Authority › §18-9D-13. Payment of Bonds

From the School Building Debt Service Fund or the Excess Lottery School Building Debt Service Fund, the authority shall make periodic payments in an amount sufficient to meet the requirements of any issue of bonds sold under the provisions of this article and for which the authority has pledged revenues in the fund for the payment of the bonds, as may be specified in the resolution of the authority authorizing the issue thereof or in any trust agreement entered into in connection therewith. The payments so made shall be placed as specified in the resolution or trust agreement in a special sinking fund which is hereby pledged to and charged with the payment of the principal of the bonds of the issue and the interest thereon, and to the redemption or repurchase of the bonds, the sinking fund to be a fund for all bonds of the particular issue without distinction or priority of one over another, except as may be provided in the resolution authorizing the issuance of the bonds. The moneys in the special sinking fund, less the reserve for payment of principal and interest and redemption premium, if any, as may be required by the resolution of the School Building Authority authorizing the issue or any trust agreement made in connection therewith, may be used for redemption of any of the outstanding bonds payable from the fund which by their terms are then redeemable, or for the purchase of bonds at the market price, but not exceeding the price, if any, at which the bonds shall in the same year be redeemable; and all bonds redeemed or purchased shall forthwith be canceled and may not again be issued.
2023 West Virginia Code › Chapter 18. Education › Article 9D. School Building Authority › §18-9D-14. Credit of State Not Pledged

No provisions of this article shall be construed to authorize the School Building Authority at any time or in any manner to pledge the credit or taxing power of the state, nor shall any of the obligations or debts created by the School Building Authority under the authority herein granted be deemed to be obligations of the state.
2023 West Virginia Code › Chapter 18. Education › Article 9D. School Building Authority › §18-9D-17. Limitations on Contracts for Sale of Bonds or Other Securities

Parliamentarian's NOTE: In a mandamus proceeding, the Supreme Court of the state declined to issue a writ of mandamus and held that this act violated Section 4, Article X of the Constitution. (State ex rel. Marockie v. Wagoner (1993), 190 W.Va. 467, 438 S.E. 2d 811).