West Virginia Code § 12-3-10

Itemized statement of claim against state; rules to be promulgated
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concerning same.
It is unlawful for any state officer to issue his or her requisition on the State Auditor in
payment of any claim unless an itemized account is filed in the office of the officer issuing
the requisition. The Auditor shall propose rules for promulgation in accordance with the
provisions of article three, chapter twenty-nine-a of this code, to govern thee form and
manner by which claims shall be itemized for payment.

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