West Virginia Code § 18-9B-7

Determination by the state superintendent before final approval of
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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.

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