The total basic foundation program for the state for any year shall be the sum of the computed costs for the counties in aggregate, as hereinafter determined, for the following:(1) Allowance for professional educators;(2) Allowance for service personnel;(3) Allowance for fixed charges;(4) Allowance for transportation cost;(5) Allowance for administrative cost;(6) Allowance for other current expense and substitute employees; and(7) Allowance to improve instructional programs.
West Virginia Legal Code