West Virginia Code
Article 8. Maintenance of Mentally Ill or Mentally Retarded Patients
§27-8-2b. Local Mental Health Programs -- Separate Account for Receiving and Expending Gifts, Bequests, Donations, Fees and Miscellaneous Income

A county court establishing a local mental health program as provided for in this article shall have the power and authority to establish a separate account and to deposit in said separate account all gifts, bequests and donations from any person, corporation, firm or association and any fees or other income derived from the operation of such local mental health program and may expend such funds accruing in said separate account for the operation and maintenance of such local program.
Any moneys remaining in said separate account at the end of the fiscal year shall not revert to the General Fund of the county nor otherwise expire, but shall be carried over from year to year until expended for the operation and maintenance of said local mental health program.