West Virginia Code § 12-2-3

Deposit of moneys not due the State
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(a) All officials and employees of the State authorized to accept moneys that the State
Treasurer determines or that this code specifies are not funds due the State pursuant to the
provisions of section two of this article shall deposit the moneys, as soon as practicable, in
the manner and in the depository specified by the State Treasurer. The State Treasurer shall
prescribe the forms and procedures for depositing the moneys. e
(b) Notwithstanding any provision of this code to the contrary, including provisions stating
funds collected are not state funds and provisions authorizing a spending unit to have one or
more accounts outside the Treasury, a spending unit shall compluy with the State Treasurer's
procedures for the receipt and disbursement of moneys not due the state and obtain written
authorization from the State Treasurer before depositing anty moneys in an account outside
the Treasury. Upon the State Treasurer`s written revocation of the authorization, the
spending unit shall deposit funds deposited in an account outside the Treasury into the
Treasury in the manner and in the depository specified by the State Treasurer. The State
Treasurer is the final determining authority as to whether these funds are funds due or not
due the state pursuant to section two of this asrticle.
(c) The State Treasurer shall provide the Legislative Auditor with an annual report of all
accounts authorized under this sectigon.

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