The state superintendent shall formulate and prescribe a uniform system of school district budgeting for the use of all county school districts to include, at least:(1) Itemization schedules for estimating anticipated revenues and receipts of all kinds;(2) Itemization schedules for estimating anticipated requirements for expenditure during the fiscal year;(3) The form, classification and itemization of budget items for appropriation purposes;(4) Expenditure schedules for the allotment of amounts of proposed expenditures throughout the fiscal year;(5) A budget calendar fixing the dates by or upon which schedules shall be prepared, budgets adopted, and reports made to the state superintendent;(6) Methods and procedures of budgeting to be followed in the use of the uniform system.
West Virginia Legal Code