The following appropriations consist of several funding types. They are general revenue, special revenue, state road fund, lottery and federal revenue. All appropriations are included in the West Virginia State Budget, which is amended and approved by the Legislature. General Revenue appropriations constitute a major portion of the overall budget.
Consist of individual accounts created for specific expenditures. These accounts generate revenue derived from permits, licenses, and established rates or fees for services provided either to the public, other state agencies, or non-state governmental entities. These accounts are generally “from collections,” and the spending is limited to the amount collected or the amount appropriated by the Legislature, whichever is less.
This revenue source is comprised of two different types of federal funds. They are federal consolidated funds and federal block grants. By state statute, all federal funds must be appropriated by the Legislature except for funds that are received from a federal department for emergency purposes, such as natural disasters.
By law, this is considered a Special Revenue Fund. Lottery Funds may be used to support the operation of the West Virginia Lottery; including expenses and prizes. The net revenue from the Lottery must be appropriated by the Legislature. Currently, the Lottery Fund may only be expended for education, senior citizens, and tourism and parks. The Excess Lottery Fund may be used for a variety of purposes.
Appropriated by the Legislature and used solely for construction, reconstruction, repair and maintenance of public highways, the payment of the interest and principal on all road bonds, and the administrative expenses of the Division of Highways, Office of Administrative Hearings, and the Division of Motor Vehicles. All federal funds received for road construction, reconstruction, and maintenance are also deposited into and become part of the State Road Fund. The state road fund appropriations are considered special revenue.
All General Revenue Fund appropriations must be specifically approved by the Legislature and may be appropriated for any purpose as the Legislature so desires. The appropriations from the General Revenue Fund expire at the end of the state’s fiscal year on June 30, except as otherwise provided. For capital outlay appropriations, W.Va. Code states that “appropriations for buildings and land or capital outlay shall remain in effect, and shall not be deemed to have expired until the end of three years . . .”
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