West Virginia Code of State Rules
Agency 126 - Education
Title 126 - PROCEDURAL RULE BOARD OF EDUCATION
Series 126-002 - Individual School Accounting Procedures (1224.1)
Section 126-2-1 - General

Universal Citation: 126 WV Code of State Rules 126-2-1

Current through Register Vol. XLI, No. 38, September 20, 2024

1.1. Scope. -- This legislative rule prescribes the accounting requirements and establishes the minimum system of accounting practices and procedures that are to be used by the public schools throughout the State of West Virginia. County boards of education are to develop local policies and regulations that supplement the provisions specified herein.

1.2. Authority. -- W. Va. Constitution, Article XII, § 2; and W. Va. Code §§ 18-2-5, 18-5-13(a)(1), 18-9A-17 and 18-9B-1 et seq.

1.3. Filing Date. -- July 13, 2012.

1.4. Effective Date. -August 13, 2012.

1.5. Repeal of Former Rule. -- This legislative rule repeals and replaces W. Va. 126CSR2, West Virginia Board of Education Policy 1224.1, "Accounting Procedures Manual for the Public Schools in the State of West Virginia," filed July 15, 1996, and effective August 14, 1996.

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