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

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Attorney-at-law: A person who is legally qualified and licensed to practice law, and to represent and act for clients in legal proceedings.
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County court: includes any existing tribunal created in lieu of a county commission. See West Virginia Code 2-2-10
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Ex officio: Literally, by virtue of one's office.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Offense: includes every act or omission for which a fine, forfeiture, or punishment is imposed by law. See West Virginia Code 2-2-10
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • spending unit: means a department, agency, board, commission or institution of state government for which an appropriation is requested, or to which an appropriation is made by the Legislature. See West Virginia Code 12-1-2
  • State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10