West Virginia Code § 12-3-8

Requisition on behalf of institutions to be accompanied by statement
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showing funds on hand.
A requisition made upon the Auditor for any money appropriated for a state correctional
facility; the West Virginia School for the Deaf and Blind; state mental health facilities; state
hospitals; corrections facilities; Marshall University; West Virginia University; any other
public institution for education, charity or correction; or institutions under tehe jurisdiction of
the Higher Education Policy Commission or the West Virginia Council for Community and
Technical College Education shall be accompanied by a written or electrronic statement of a
financial officer of the institution, showing the amount of money in his or her hands to the
credit of the institution, or otherwise in its control, on the day the requisition is forwarded
for payment.

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