The County’s operation and educational plan is reflected in its budgets. Each year, the Board of Education will cause to have prepared and then review the General Fund as well as the other funds which comprise the budget.

The Treasurer may include in the budget a Budget Reserve Fund. The amount of the reserve shall be stipulated by Board resolution.

The Board directs the Treasurer and/or the Superintendent to present the budget to the Board prior to February 15th of each year. When presented to the Board for review and/or adoption, the budget shall indicate the information required by the State Tax Commissioner and the WV Department of Education.

WV Code 11-8-9, 11-8-12 and 13, 18-5-4, 18-9B-6a, 59-3-1 et seq.