West Virginia Code 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:
Terms Used In West Virginia Code 18-9B-9
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- School: means the students and teachers assembled in one or more buildings, organized as a unit. See West Virginia Code 18-1-1
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
- State superintendent: means the state superintendent of free Schools. See West Virginia Code 18-1-1
(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.