West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11B-2-13
Examination and approval of expenditure schedules; amendments; copies to legislative Auditor
# (a)
The secretary shall examine the expenditure schedule of each spending unit and if it conforms to the appropriations made by the Legislature, the requirements of this article and is in accordance with sound fiscal policy, the secretary shall approve the schedule. In addition, the secretary shall give special consideration in the approval of expenditure schedules to accounts in which the appropriations consist predominantly of personal services funds so that the quarterly allotments of funds to the various spending units are sufficient to pay personnel costs in the quarter in which they are due.
# (b)
The expenditure of the appropriations made to a spending unit shall be only in accordance with the approved expenditure schedule unless the schedule is amended with the consent of the secretary, or unless appropriations are reduced in accordance with the provisions of sections twenty to twenty-two, inclusive, of this article. The spending officer of a spending unit shall transmit to the Legislative Auditor a copy of each and every requested amendment to the schedule at the same time that the requested amendment is submitted to the secretary. The secretary shall send to the Legislative Auditor copies of any schedule amended with the secretary's approval.
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In this chapter (40 sections)
- 11B-1-1 · Department of Revenue; Office of Secretary of Revenue;…
- 11B-1-2 · Agencies, boards, commissions, divisions and offices…
- 11B-1-3 · Powers and duties of secretary, administrators, division…
- 11B-1-4 · Reports by secretary
- 11B-1-5 · Delegation of powers and duties by secretary
- 11B-1-6 · Confidentiality of information
- 11B-1-7 · Right of appeal from interference with functioning of agency
- 11B-1-8 · Special employment procedures for Tax Division personnel
- 11B-2-1 · Budget office
- 11B-2-2 · General powers and duties of secretary as director of budget
- 11B-2-3 · Requests for appropriations; copies to legislative Auditor
- 11B-2-4 · Contents of requests
- 11B-2-5 · Form of requests
- 11B-2-6 · Information concerning state finances
- 11B-2-7 · Appropriations for judiciary
- 11B-2-8 · Examination of requests for appropriations
- 11B-2-9 · Appropriation requests by other than spending units
- 11B-2-10 · Powers of secretary in administration of expenditures
- 11B-2-11 · Estimates of revenue; reports on revenue collections;…
- 11B-2-12 · Submission of expenditure schedules; contents; submission of…
- 11B-2-13 · Examination and approval of expenditure schedules;…
- 11B-2-14 · Reserves for emergencies
- 11B-2-15 · Reserves for public employees insurance program
- 11B-2-15A · PEIA Rainy Day Fund
- 11B-2-16 · Limitation on expenditures
- 11B-2-17 · Transfers between items of appropriation of executive,…
- 11B-2-18 · Expenditure of excess in collections; notices to Auditor and…
- 11B-2-19 · Reports by spending units; copies to legislative Auditor
- 11B-2-20 · Reduction of appropriations; powers of Governor; Revenue…
- 11B-2-21 · Reduction of appropriations — Reduction of appropriations…
- 11B-2-22 · Reduction of appropriations -- Reduction of appropriations…
- 11B-2-23 · Approval of secretary of requests for changes and receipt…
- 11B-2-24 · Expenditure of appropriations -- Generally
- 11B-2-25 · Expenditure of appropriations -- Other than for purchases of…
- 11B-2-26 · Expenditure of appropriations -- Purchases of commodities
- 11B-2-27 · Expenditure of appropriations — Payment of personal services
- 11B-2-28 · Expenditure of appropriations -- Legislative and judicial…
- 11B-2-29 · Appropriations for officers, commissions, boards or…
- 11B-2-30 · Submission of requests, amendments, reports, etc., to…
- 11B-2-31 · Effectuation of transfer of budget section and transition