§18-9B-11 Emergency and supplemental appropriations. - West Virginia Statutes

§18-9B-11. Emergency and supplemental appropriations.
The board of finance shall, by uniform regulations, provide for:

(1) Emergency appropriation to provide for purposes for which no appropriation or an insufficient appropriation was made in the annual budget. An emergency appropriation shall be made only with the prior written approval of the board of finance, which approval shall state the maximum amount of the emergency appropriation authorized. An emergency appropriation may be paid by transfer from some regular item of appropriation or from revenues actually collected in excess of anticipations as the board may direct;

(2) Supplemental appropriations to provide for lawful school expenditures during the fiscal year in addition to those provided for in the regular budget, made possible by actual collections of receipts in excess of anticipated collections. A supplemental appropriation shall be made only with the prior written approval of the board.