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W. Va. Code § 18-9B-21

Reports by state superintendent

The state superintendent shall make an annual report to the Legislative Oversight Commission on Education Accountability regarding the finances of each school district. Any school district that fails to report its finances to the state superintendent may be subject to a reduction of its state funding as authorized in §18-9B-19 of this code. The state superintendent shall make such special reports as the Legislative Oversight Commission on Education Accountability may request.

Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.