West Virginia Code Chapter 18. Education § 18-9B-7. Determination by the board of finance before final approval of budget;  length of term

(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 defined in section fifteen, article five of this chapter.