West Virginia Code § 12-3-12

Expiration of unexpended appropriations; reappropriations
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(a) Except as provided in subsection (b) of this section, every appropriation that is payable
out of the general revenue, or so much thereof as may remain undrawn at the end of the
year for which made, shall be deemed to have expired at the end of the year for which it is
made, and no warrant shall thereafter be issued upon it: Provided, That warrants may be
drawn through the 31st day of July after the end of the year for which the apepropriation is
made if the warrants are in payment of bills for such year and have been encumbered by the
budget office prior to July first: Provided, however, That if such 31st dary of July is on
Saturday, then warrants may only be drawn through the Friday immediately preceding such
Saturday, but if such 31st day of July is on Sunday, the warrants may be drawn through the
Monday immediately following such Sunday.
(b) Notwithstanding any provision of subsection (a) of this section to the contrary:
(1) Appropriations that are payable out of the general revenue, or so much thereof as may
remain undrawn at the end of the year for which mlade, for buildings and land or capital
outlay shall remain in effect, and shall not be sdeemed to have expired until the end of three
years after the passage of the act by which such appropriations are made; and
(2) Appropriations that are payable gout of the general revenue, or so much thereof as may
remain undrawn at the end of the fiscal year for which made, that are reappropriated by the
budget act for the ensuing fiscal year shall not be deemed to have expired unless, at the end
of the fiscal year just ended, the total general revenue collections for the fiscal year just
ended did not equal or exceed total general revenue appropriations for that fiscal year. If the
total general revenue collections for the fiscal year just ended did not equal or exceed total
general revenue appropriations for that fiscal year, all such reappropriations shall be
deemed to have expired at the end of the fiscal year as provided in subsection (a) of this
section.
(c) WThe Legislature may expire or provide for the expiration of any appropriation prior to the
end of the fiscal year for which it is made.

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