(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.
Structure West Virginia Code
Chapter 11B. Department of Revenue
Article 2. State 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-2-6. 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-2-14. 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, Legislative and Judicial Branches
§11B-2-18. Expenditure of Excess in Collections; Notices to Auditor and Treasurer
§11B-2-19. Reports by Spending Units; Copies to Legislative Auditor
§11B-2-21. Reduction of Appropriations Reduction of Appropriations From General Revenue
§11B-2-22. Reduction of Appropriations -- Reduction of Appropriations From Other Funds
§11B-2-24. Expenditure of Appropriations -- Generally
§11B-2-25. Expenditure of Appropriations -- Other Than for Purchases of Commodities
§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 Expenditures
§11B-2-31. Effectuation of Transfer of Budget Section and Transition