WVC 18 - 9 B- 1
§18-9B-1. Purpose and construction of article.
Because of the adoption of the "Tax Limitation Amendment,"
it has become necessary for the state to participate to an
increasing degree in the financing of the free public schools. In
the fiscal year one thousand nine hundred thirty-eight -- one
thousand nine hundred thirty-nine, this participation aggregated
fifty-five percent of the total expended by county boards of
education for the operation of the schools of the state, and in
seventeen counties state aid represented in excess of seventy
percent of the total amounts spent for public education in those
counties. In consequence of this state investment in local
education, the state has acquired a paramount interest in the
sound and stable management of the financial affairs of county
school districts so that the maximum effectiveness of education
may be obtained from the expenditure of the limited funds
With the foregoing purposes in view, this article is enacted
to develop improved methods of financial administration and to
bring increased financial guidance and assistance to the
management of county school affairs.
The provisions of this article shall be construed to be in
addition to the authority now exercised by the tax commissioner
as chief inspector and supervisor of public offices (under
article nine, chapter six of the code), for the purposes of
fidelity accounting and auditing. The intent of the Legislature
is that the powers granted by this article to the state board of
school finance over financial management shall in administration be fully coordinated with those of the tax commissioner over the
legality and fidelity of public expenditures.
The provisions of this article shall be liberally construed
to give effect to the purposes stated.