Except as provided in this section, it shall be unlawful for any state board, commission, officer or employee: (1) To incur any liability during any fiscal year which cannot be paid out of the then current appropriation for such year or out of funds received from an emergency appropriation; or (2) to authorize or to pay any account or bill incurred during any fiscal year out of the appropriation for the following year: Provided, That nothing contained herein shall prohibit entering into a contract or lease for buildings, land and space, the cost of which exceeds the current years appropriation, even though the amount is not available during the then current year, if the aggregate cost does not exceed the amount then authorized by the Legislature. Nothing contained herein shall abrogate the provisions of the general law relating to the expiration of appropriations for buildings and land.
Any member of a state board or commission or any officer or employee violating any provision of this section shall be personally liable for any debt unlawfully incurred or for any payment unlawfully made.
Structure West Virginia Code
Chapter 12. Public Moneys and Securities
Article 3. Appropriations, Expenditures and Deductions
§12-3-1. Manner of Payment From Treasury; Form of Checks
§12-3-1a. Payment by Deposit in Bank Account
§12-3-2. Auditor May Administer Oaths; Seal
§12-3-5. When Requisition to Auditor Sufficient Authority for Issuing Warrant
§12-3-6. Requisitions on Behalf of State Boards and Institutions
§12-3-8. 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
§12-3-12. Expiration of Unexpended Appropriations; Reappropriations
§12-3-13. Salaries Not to Be Paid Until Services Rendered
§12-3-14. Expenditures for Institutions to Be Confined to Appropriations for Fiscal Year; Exceptions
§12-3-16. Personal Liability and Penalty for Violation of Two Preceding Sections