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 126-2-3 - Severability

3.1. If any provision of this rule or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of this rule.

ACCOUNTING PROCEDURES MANUAL

FOR THE PUBLIC SCHOOLS IN THE

STATE OF WEST VIRGINIA

Office of School Finance

West Virginia Department of Education

Accounting Procedures Manual

for the Public Schools in the

State of West Virginia

Foreword

This manual prescribes the basic accounting requirements that have been established by the State Board of Education for the public schools in West Virginia. It revises the previous version of this policy.

The manual has been updated to provide guidance for contemporary banking and electronic signatures. It also clarifies areas previously unaddressed in the preceding edition.

Principals, secretaries, teachers, volunteers, and members of school support organizations will find this manual invaluable in discharging their duties as it relates to the financial operation of their organization.

The procedures described in the manual were developed by the Office of School Finance in cooperation with the Accounting Procedures Committee comprised of representatives from the Chief Inspector Division of the State Auditors' Office, RESA finance officers, and county Chief School Business Officials.

Jorea M. Marple,Ed. D.

State Superintendent of Schools

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