Morgan County Schools
Bylaws & Policies
 

6230 - ANNUAL OPERATING BUDGET

The annual operating budget of the County Schools is a financial blueprint for the school district. It indicates in dollars and cents the personnel, facilities, equipment, and supplies which are necessary to implement the educational program during the ensuing year.

The Treasurer has the major responsibility for the preparation of the budget document. The budget is not developed in isolation. Priorities are established by the Board. The Five Year Strategic Plan shall be reviewed to establish the annual operating budget. The following shall be consulted to define needs:

 A.Directors

 B.Supervisors

 C.Principals

 D.Representative of Employee Groups

 E.Professional and Service Staff Development Councils

The annual budget shall be reviewed and approved by the Superintendent prior to submission to the Board.

The annual operation budget is for one (1) fiscal year. The fiscal year begins July 1st and expires the following June 30th.

The Board shall meet between March 7th and March 28th to ascertain the fiscal condition of the Board, determine the amount to be raised by the levy of taxes (Proposed Levy Rates) and to approve a proposed budget for the next fiscal year. When a levy is placed on the ballot for consideration during a primary election, the Board may extend its time to meet as a levying body until the first day of June of such year. The Board shall adjourn the meeting until the third Tuesday in April. The Superintendent is required to forward one (1) copy of the Schedule of Proposed Levy Rates immediately after the March meeting to the State Auditor and the State Department of Education. On the third Tuesday in April, the Board shall reconvene to officially approve all levies, if they have been approved by the State Auditor and the State Department. Although not required, the Board may also adopt the proposed budget at the April meeting if it has complied with the timelines regarding notice and publication of the proposed budget and if the budget has been approved by the State Department.

After submission of the levy rates in March, the Board shall publish the Schedule of Proposed Levy Rates as a Class II-0 legal advertisement in compliance with W. Va. Code 59-3-1. A Class II-0 legal advertisement shall be published once a week for two (2) successive weeks. "Once a week for two (2) successive weeks" means two (2) publications of a legal advertisement in a qualified newspaper occurring within a period of fourteen consecutive days with at least an interval of six (6) full days within the period between the date of the first publication and the date of the second publication.

The Board is required to hold a public hearing to consider the proposed budget for the next fiscal year. The hearing date may not be less than ten (10) days after the budget has been made available for public inspection and must be held within a reasonable time prior to the submission of the budget to the State Board for approval. Notice of the hearing must be published as a Class I legal advertisement in compliance with WV Code 59-3-1. A Class I legal advertisement shall be published one (1) time.

The proposed budget must be published as a Class II-0 legal advertisement in compliance with WV Code 59-3-1. Publication of the notice of the hearing may be included in the publication of the proposed budget document.

Within three (3) days after the levies have been officially laid on the third Tuesday in April, the Board must forward certified copies of the levy order and rate sheet to the State Tax Commissioner. Copies must also be provided to the West Virginia Department of Education.

After the hearing on the proposed budget and upon approval of the Board, the proposed budget must be submitted to the State Board no later than May 1st for approval. The proposed budget is to be submitted electronically using the WVEIS.

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