Article

Appropriations, Expenditures and Deductions

W. Va. Code § 12-3-1— Manner of payment from treasury; form of checks
W. Va. Code § 12-3-1a— Payment by deposit in bank account
W. Va. Code § 12-3-1b— Voluntary direct deposits by Auditor of salaries of employees to banks or other financial institutions
W. Va. Code § 12-3-2— Auditor may administer oaths; seal
W. Va. Code § 12-3-3
W. Va. Code § 12-3-4— No check to be drawn on depository having insufficient funds; necessity of warrant and check or electronic funds transfer
W. Va. Code § 12-3-5— When requisition to Auditor sufficient authority for issuing warrant
W. Va. Code § 12-3-6— Requisitions on behalf of state boards and institutions
W. Va. Code § 12-3-7— Payment of compensation and expenses of members of state boards and commissions; embezzlement
W. Va. Code § 12-3-8— Requisition on behalf of institutions to be accompanied by statement showing funds on hand
W. Va. Code § 12-3-8a— Limitation on requisitions from judicial accounts
W. Va. Code § 12-3-9— Certificate with requisition as to need of money for present use
W. Va. Code § 12-3-10— Itemized statement of claim against state; rules to be promulgated concerning same
W. Va. Code § 12-3-10a— Purchasing Card Program
W. Va. Code § 12-3-10b— Fraudulent or unauthorized use of purchasing cardprohibited; penalties
W. Va. Code § 12-3-10c— Transaction fees; disposition of fees
W. Va. Code § 12-3-10d— Purchasing Card Fund continued; expenditures
W. Va. Code § 12-3-10e— Purchasing Card Advisory Committee created; purpose; membership; expenses
W. Va. Code § 12-3-10f— Receiving report required for commodities received
W. Va. Code § 12-3-10g— Acceptance by Auditor for payment of a claim submitted by electronically generated invoices
W. Va. Code § 12-3-11— Travel expenses; rules to be promulgated concerning travel expenses; dues to voluntary organizations; recruitment expenses for Higher Education Policy Commission and West Virginia higher education governing boards; moving expenses of employees of Higher Education Policy Commission and West Virginia higher education governing boards
W. Va. Code § 12-3-12— Expiration of unexpended appropriations; reappropriations
W. Va. Code § 12-3-12a— Payment of salaries of employees of Higher Education Policy Commission, Council for Community and Technical College Education and institutions of higher education over the twenty-six biweekly pay cycle
W. Va. Code § 12-3-13— Salaries not to be paid until services rendered
W. Va. Code § 12-3-13a— Deductions by State Auditor from salaries of state officials and employees to pay taxes and purchase United States government bonds
W. Va. Code § 12-3-13b— Voluntary deductions by State Auditor from salaries of employees to pay supplemental health and life insurance premiums; voluntary other deductions
W. Va. Code § 12-3-14— Expenditures for institutions to be confined to appropriations for fiscal year; exceptions
W. Va. Code § 12-3-15— Expenditures for institutions in excess of appropriations; unauthorized debts; use in part payment of appropriation for whole payment
W. Va. Code § 12-3-16— Personal liability and penalty for violation of two preceding sections
W. Va. Code § 12-3-17— Liabilities incurred by state boards, commissions, officers or employees which cannot be paid out of current appropriations
W. Va. Code § 12-3-18— Itemized statement of claims against counties, school districts or municipalities; false swearing; indorsement
W. Va. Code § 12-3-19— General order by county commission, board of education or governing body of a municipal corporation prohibited
W. Va. Code § 12-3-20— Electronic or wire transfer