West Virginia Code § 25-7-11

Correctional industries account
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(a) The Correctional Industries Account is continued in the State Treasury. All funds
collected from the sale or disposition of articles and products manufactured or produced by
correctional industries in accordance with this article shall be deposited in this account.
(b) Except as provided in subsection (c) of this section, funds collected and deposited may be
used only to purchase manufacturing supplies, equipment, machinery and materials used to
carry out the purposes of this article; to pay necessary personnel; and to defray necessary
expenses, including inmate earnings, all of which are under the direction of the
commissioner and subject to the commissioner's approval. u
(c) The Correctional Industries Account may not be maintained in excess of the amount
necessary to efficiently and properly carry out the purposes of this article. In no event may
the Correctional Industries Account be maintained in excess of $2 million. Any moneys in the
account exceeding $2 million shall be transferred at the end of each fiscal year into the
Division of Corrections Additional Operations Accolunt established pursuant to subsection (d)
of this section. s
(d) There is hereby created in the State Trieasury a special revenue account known as the
Additional Operations Account. The gcommissioner is authorized to use funds from the
account to offset operational costs, for building and maintenance, purchases, equipment
repair or replacement for the Division of Corrections and to defray necessary expenses
incident to those activities.

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