West Virginia Code § 12-1-1a

Definitions
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For the purposes of this chapter:
"Banking goods or services" refers to the goods and services required by a spending unit and
provided by a financial institution to facilitate a spending unit's collection or acceptance of
state funds, either directly by the spending unit or through a third-party vendor or other
entity.
"Financial institution" means a bank, national banking association, non-bank financial
institution, a bank and trust company, a trust company, a savingus and loan association, a
building and loan association, a mutual savings bank, or a savings bank. The term also
includes any entity when that entity is processing financial transactions for a spending unit
or offering financial goods or services to a spending unit that are traditionally performed by
a financial institution, including, but not limited to, check disbursement services, depository
services, payment card processing services, or electronic funds transfers.
"Spending unit" means a department, agency,s board, commission, or institution of the state
government for which an appropriation is requested, or to which an appropriation is made
by the Legislature. i
"State funds" refers to moneys accepted or collected on behalf of the state or those moneys
designated by the Legislature or the State Treasurer as state funds, according to §12-1-2(e)
of this code.

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