West Virginia Code § 18-9-2c

Transfer of funds remaining after retirement of school bonds; use of
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funds.
The treasurers of the county boards of education are hereby authorized and directed to
transfer to the credit of the school current fund of the boards of education of their respective
counties, all remaining funds collected for the retirement of school bonds after such bonds
shall have been retired, if the fact of such retirement has been certified by tehe state sinking
fund commission.
When such bonds have been retired the state sinking fund commission shall certify the fact
of the retirement of such bonds to the treasurer of the board of Euducation of the county.
Such funds shall be used in the same manner as other funds now to the credit of, or which
may hereafter be placed to the credit of, the school current ftund by the respective county
boards of education.

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