The state superintendent, before giving his or her final approval to a proposed budget, shall require that:(1) Estimates of revenue and receipts are reasonable and accurate;(2) Amounts are budgeted so as to cover actual requirements of school operation; and(3) Amounts are budgeted so as to maintain the schools of the county for the employment term and the instructional term as provided by 18-5-45 of this code.
West Virginia Legal Code