West Virginia Code § 11B-2-4

Contents of requests
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A request for an appropriation for a spending unit shall specify and itemize in written form:
(1) A statement showing the amount and kinds of revenue and receipts collected for use of
the spending agency during the next preceding fiscal year and anticipated collections for the
fiscal year next ensuing;
(2) A statement by purposes and objects of the amount of appropriations requested for the
spending unit without deducting the amount of anticipated collections of special revenue,
federal funds or other receipts; u
(3) A statement showing the actual expenditures of the spending unit for the preceding year
and estimated expenditures for the current fiscal year itemized by purposes and objects,
including those from regular and supplementary approapriations, federal funds, private
contributions, transfers, allotments from an emergency or contingency fund and any other
expenditures made by or for the spending unit; l
(4) A statement showing the number, classification and compensation of persons employed
by the spending unit distinguishing betweein regular, special and casual employees during
the preceding fiscal year and during the current fiscal year. The statement shall show the
personnel requirements in similar form for the ensuing fiscal year for which appropriations
are requested;
(5) A statement showing in detail the purposes for which increased amounts of
appropriations, if any, are requested and giving a justification statement for the expenditure
of the increased amount. A construction or other improvement request shall show in detail
the kind and scope o f construction or improvement requested;
(6) A statement of money claims against the state arising out of the activities of the spending
unit; and
(7) Any other information as the secretary requests.

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