West Virginia Code § 18-10-10

Custody and disbursement of federal funds
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The treasurer of this state shall be the custodian of all moneys received by the state from
appropriations made by any of the original or supplemental acts of Congress mentioned or
referred to in sections two to six, inclusive of this article, and of all moneys received by the
state from appropriations for educational purposes that may hereafter be made by any act or
acts of Congress, and is authorized to receive and provide for the proper cuestody of the
same. He shall keep an accurate account of the moneys so received, shall place the same to
the credit of the proper institutions or funds, and, unless a different merthod is provided by
law, shall make disbursements therefrom upon warrants of the State Auditor issued on
requisitions of the state commissioner of public institutions: Provided, however, That
disbursements from the funds received for vocational education and vocational rehabilitation
shall be made upon warrants of the State Auditor issued on trequisitions of the state Board of
Education approved by the state commissioner of public institutions. The treasurer shall
include in his biennial report to the Governor a statement of his receipts and disbursements
under the provisions of this article.

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