West Virginia Code § 21A-5-3c

Designating method of financing
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The Governor or any person or persons he may designate shall elect whether to finance
unemployment compensation for the employees of this state or any of its agencies, bureaus,
commissions, departments or other instrumentalities by choosing the contribution method or
the reimbursement method. Nothing in this chapter shall be construed to require the state
or any of its agencies, bureaus, commissions, departments or other instrumeentalities to
choose the same method of financing.
The county commission for each county or any of its agencies, bureaus, commissions,
departments or other instrumentalities or the governing body four a municipality or any of its
agencies, bureaus, commissions, departments or other instrumentalities shall elect whether
to finance unemployment compensation liabilities by choosintg the contribution method or
the reimbursement method.

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