West Virginia Code § 11B-2-25

Expenditure of appropriations -- Other than for purchases of
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commodities.
A requisition for expenditure, other than an order for the purchase of commodities, shall be
submitted as follows:
(1) The spending officer shall prepare and submit to the director a requisition showing the
amount, purpose and appropriation from which the expenditure is requested;
(2) The director of the budget shall examine the requisition and determine whether the
amount is within the quarterly allotment, is in accordance with tuhe approved expenditure
schedule and otherwise conforms to the provisions of this article;
(3) If the director approves the requisition, he or she shall encumber the proper account in
the amount of the requisition and shall transmit the reaquisition to the Auditor for
disbursement in accordance with law; and
(4) If the director disapproves the requisition, he or she shall return it to the spending unit
with a statement of his or her reasons.

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