WVC 18 - 9 - 3 A
§18-9-3a. Preparation, publication and disposition of financial
statements by county boards of education.
The county board of every county, within ninety days after the
beginning of each fiscal year, shall prepare on a form to be
prescribed by the state tax commissioner and the state
superintendent of free schools, and cause to be published a
statement revealing: (a) The receipts and expenditures of the
board during the previous fiscal year arranged under descriptive
headings; (b) the name of each firm, corporation, and person who
received more than two hundred fifty dollars in the aggregate from
all funds during the previous fiscal year, together with the
aggregate amount received from all funds and the purpose for which
That such statement shall not include the name of
any person who has entered into a contract with this board pursuant
to the provisions of sections two, three, four and five, article
two, chapter eighteen-a of this code; and (c) all debts of the
board, the purpose for which each debt was contracted, its due
date, and to what date the interest thereon has been paid. Such
statement shall be published as a Class I-0 legal advertisement in
compliance with the provisions of article three, chapter fifty-nine
of this code, and the publication area for such publication shall
be the county. The county board shall pay the cost of publishing
such statement from the maintenance fund of the board.
As soon as is practicable following the close of the fiscal
year, a copy of the published statement herein required shall be filed by the county board with the state tax commissioner and with
the state superintendent of free schools.
The county board shall transmit to any resident of the county
requesting the same a copy of the published statement for the
fiscal year designated, supplemented by a list of the names of all
school personnel employed by the board during such fiscal year
showing the amount paid to each, and a list of the names of each
firm, corporation, and person who received less than five hundred
dollars from any fund during such fiscal year showing the amount
paid to each and the purpose for which paid.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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