Budget Bill

SB 250 Text

skip navigation

SENATE

PRESIDENT

SENATORS

COMMITTEES

VIDEO/AUDIO

DISTRICT MAPS

SENATE CLERK

SENATE RULES

HOUSE

SPEAKER

DELEGATES

COMMITTEES

VIDEO/AUDIO

DISTRICT MAPS

HOUSE CLERK

HOUSE RULES

HOUSE STAFF

JOINT

INTERIM COMMITTEES

LEGISLATIVE ADMINISTRATOR

LEGISLATIVE SERVICES DIVISION

PUBLIC INFORMATION

LEGISLATIVE AUTOMATED SYSTEMS DIVISION

LEGISLATIVE AUDITOR'S OFFICE

PERFORMANCE EVALUATION & RESEARCH DIVISION

POST AUDIT DIVISION

BUDGET DIVISION

REGULATORY AND FISCAL AFFAIRS DIVISION

CLAIMS COMMISSION

CRIME VICTIMS

RULE-MAKING REVIEW

SPECIAL INVESTIGATIONS

JUDICIAL COMP. COMMISSION

JOINT RULES

STAFF INFO

BILL STATUS

BILL STATUS

BILL TRACKING

STATE LAW

WEST VIRGINIA CODE

ACTS OF THE LEGISLATURE

CODE OF 1931

WV CONSTITUTION

US CONSTITUTION

REPORTS

AGENCY REPORTS

AGENCY GRANT AWARDS

PERFORMANCE EVALUATIONS

POST AUDITS

EDUCATIONAL

CITIZEN’S GUIDE

INTERNSHIP PROGRAM

PAGE PROGRAM

PUBLICATIONS

PHOTO GALLERY

CAPITOL HISTORY

HOW A BILL BECOMES LAW

CONTACT

SENATE ROSTER

HOUSE ROSTER

PUBLIC INFO.

NEWS RELEASES

HELPFUL LINKS

Enrolled Version - Final Version

Senate Bill 250 History

OTHER VERSIONS
-

Committee Substitute (1)

|

Introduced Version

|

|
Email

Key:
Green
= existing Code.
Red
= new code to be enacted

WEST virginia legislature
2026 regular session
Enrolled
Committee Substitute
for
Senate Bill 250
By Senators Smith (Mr. President) and Woelfel
[Passed March 5, 2026; in effect from passage]

AN ACT making appropriations of public money out of the Treasury in accordance with section 51, article VI of the Constitution.
Be it enacted by the Legislature of West Virginia:

TITLE I – GENERAL PROVISIONS.

Section 1. General policy.
– The purpose of this bill is to appropriate money necessary for the economical and efficient discharge of the duties and responsibilities of the state and its agencies during the fiscal year 2027.

Sec. 2. Definitions.
— For the purpose of this bill:
“Governor” shall mean the Governor of the State of West Virginia.
“Code” shall mean the Code of West Virginia, one thousand nine hundred thirty-one, as amended.
“Spending unit” shall mean the department, bureau, division, office, board, commission, agency, or institution to which an appropriation is made.
The “fiscal year 2027” shall mean the period from July 1, 2026, through June 30, 2027.
“General revenue fund” shall mean the general operating fund of the state and includes all moneys received or collected by the state except as provided in W.V. Code §12-2-2 or as otherwise provided.
“Special revenue funds” shall mean specific revenue sources which by legislative enactments are not required to be accounted for as general revenue, including federal funds.
“From collections” shall mean that part of the total appropriation which must be collected by the spending unit to be available for expenditure. If the authorized amount of collections is not collected, the total appropriation for the spending unit shall be reduced automatically by the amount of the deficiency in the collections. If the amount collected exceeds the amount designated “from collections,” the excess shall be set aside in a special surplus fund and may be expended for the purpose of the spending unit as provided by Article 2, Chapter 11B of the Code.

Sec. 3. Classification of appropriations.
— An appropriation for:
“Personal services” shall mean salaries, wages and other compensation paid to full-time, part-time and temporary employees of the spending unit but shall not include fees or contractual payments paid to consultants or to independent contractors engaged by the spending unit. “Personal services” shall include “annual increment” for “eligible employees” and shall be disbursed only in accordance with Article 5, Chapter 5 of the Code.
Unless otherwise specified, appropriations for “personal services” shall include salaries of heads of spending units.
“Employee benefits” shall mean social security matching, workers’ compensation, unemployment compensation, pension and retirement contributions, public employees insurance matching, personnel fees or any other benefit normally paid by the employer as a direct cost of employment. Should the appropriation be insufficient to cover such costs, the remainder of such cost shall be paid by each spending unit from its “unclassified” appropriation, or its “current expenses” appropriation or other appropriate appropriation. Each spending unit is hereby authorized and required to make such payments in accordance with the provisions of Article 2, Chapter 11B of the Code.
Each spending unit shall be responsible for all contributions, payments or other costs related to coverage and claims of its employees for unemployment compensation and workers compensation. Such expenditures shall be considered an employee benefit.
“BRIM Premiums” shall mean the amount charged as consideration for insurance protection and includes the present value of projected losses and administrative expenses. Premiums are assessed for coverages, as defined in the applicable policies, for claims arising from, inter alia, general liability, wrongful acts, property, professional liability, and automobile exposures.
Should the appropriation for “BRIM Premium” be insufficient to cover such cost, the remainder of such costs shall be paid by each spending unit from its “unclassified” appropriation, its “current expenses” appropriation or any other appropriate appropriation to the Board of Risk and Insurance Management. Each spending unit is hereby authorized and required to make such payments. If there is no appropriation for “BRIM Premium” such costs shall be paid by each spending unit from its “current expenses” appropriation, “unclassified” appropriation or other appropriate appropriation.
West Virginia Council for Community and Technical College Education and Higher Education Policy Commission entities operating with special revenue funds and/or federal funds shall pay their proportionate share of the Board of Risk and Insurance Management total insurance premium cost for their respective institutions.
“Current expenses” shall mean operating costs other than personal services and shall not include equipment, repairs and alterations, buildings, or lands. Each spending unit shall be responsible for and charged monthly for all postage meter service and shall reimburse the appropriate revolving fund monthly for all such amounts. Such expenditures shall be considered a current expense.
“Equipment” shall mean equipment items which have an appreciable and calculable period of usefulness in excess of one year.
“Repairs and alterations” shall mean routine maintenance and repairs to structures and minor improvements to property which do not increase the capital assets.
“Buildings” shall include new construction and major alteration of existing structures and the improvement of lands and shall include shelter, support, storage, protection, or the improvement of a natural condition.
“Lands” shall mean the purchase of real property or interest in real property.
“Capital outlay” shall mean and include buildings, lands or buildings and lands, with such category or item of appropriation to remain in effect as provided by W.V. Code §12-3-12.
From appropriations made to the spending units of state government, upon approval of the Governor there may be transferred to a special account an amount sufficient to match federal funds under any federal bill.
Appropriations classified in any of the above categories shall be expended only for the purposes as defined above and only for the spending units herein designated:
Provided,
That the secretary of each department shall have the authority to transfer within the department those general revenue funds appropriated to the various agencies of the department:
Provided, however,
That no more than a total of five percent of the general revenue appropriated to any one fund may be transferred to other funds within the department, or other appropriations within a fund, for the fiscal year ending June 30, 2027: and no funds may be transferred to a “Personal Services and Employee Benefits” appropriation unless the source funds are also wholly from a “Personal Services and Employee Benefits” line, or unless the source funds are from another appropriation that has exclusively funded employment expenses for at least twelve consecutive months prior to the time of transfer and the position(s) supported by the transferred funds are also permanently transferred to the receiving agency or board within the department: and no funds may be transferred to a “Personal Services and Employee Benefits” appropriation unless the source funds are also wholly from a “Personal Services and Employee Benefits” line, or unless the source funds are from another appropriation that has exclusively funded employment expenses for at least twelve consecutive months prior to the time of transfer and the position(s) supported by the transferred funds are also permanently transferred to the receiving agency or board within the department:
Provided further,
That the secretary of each department and the director, commissioner, executive secretary, superintendent, chairman or any other agency head not governed by a departmental secretary as established by Chapter 5F of the Code shall have the authority to transfer funds appropriated to “Personal Services and Employee Benefits,” “Current Expenses,” “Repairs and Alterations,” “Equipment,” “Other Assets,” “Land,” “Buildings,” “Contract Nursing”, “BRIM Premium”, and “Unclassified” to other appropriations within the same account and no funds from other appropriations shall be transferred to the “Personal Services and Employee Benefits” or the “Unclassified” appropriation except that during Fiscal Year 2027, and upon approval from the State Budget Office, agencies with the appropriation “Salary and Benefits of Cabinet Secretary and Agency Heads” and “Salary and Benefits of Elected Officials” may transfer between this appropriation and the appropriation “Personal Services and Employee Benefits” an amount to cover annualized salaries and employee benefits for the fiscal year ending June 30, 2027, as provided by W.V. Code §6-7-2a:
And provided further,
That no authority exists hereunder to transfer funds into appropriations to which no funds are legislatively appropriated:
And provided further,
That if the Legislature creates new, consolidates, reorganizes or terminates agencies, boards or functions, within any fiscal year the secretary or other appropriate agency head, or in the case of the termination of a spending unit of the state, the Director of the State Budget Office, in the absence of general law providing otherwise, may transfer the funds formerly appropriated to such agency, board or function, allocating items of appropriation as may be necessary if only part of the item may be allocated, in order to implement such consolidation, reorganization or termination. No funds may be transferred from a Special Revenue Account, dedicated account, capital expenditure account or any other account or fund specifically exempted by the Legislature from transfer, except that the use of the appropriations from the State Road Fund for the office of the Secretary of the Department of Transportation is not a use other than the purpose for which such funds were dedicated and is permitted.
Appropriations otherwise classified shall be expended only where the distribution of expenditures for different purposes cannot well be determined in advance or it is necessary or desirable to permit the spending unit the freedom to spend an appropriation for more than one of the above classifications.

Sec. 4. Method of expenditure.
— Money appropriated by this bill, unless otherwise specifically directed, shall be appropriated, and expended according to the provisions of Article 3, Chapter 12 of the Code or according to any law detailing a procedure specifically limiting that article.

Sec. 5. Maximum expenditures.
—

No authority or requirement of law shall be interpreted as requiring or permitting an expenditure in excess of the appropriations set out in this bill.

TITLE II – APPROPRIATIONS.
ORDER OF SECTIONS

SECTION 1. Appropriations from general revenue.
SECTION 2. Appropriations from state road fund.
SECTION 3. Appropriations from other funds.
SECTION 4. Appropriations from lottery net profits.
SECTION 5. Appropriations from state excess lottery revenue.
SECTION 6. Appropriations of federal funds.
SECTION 7. Appropriations from federal block grants.
SECTION 8. Awards for claims against the state.
SECTION 9. Appropriations from general revenue fund surplus accrued.
SECTION 10. Appropriations from lottery net profits surplus accrued.
SECTION 11. Appropriations from state excess lottery revenue surplus accrued.
SECTION 12. Special revenue appropriations.
SECTION 13. State improvement fund appropriations.
SECTION 14. Specific funds and collection accounts.
SECTION 15. Appropriations for refunding erroneous payment.
SECTION 16. Sinking fund deficiencies.
SECTION 17. Appropriations for local governments.
SECTION 18. Total appropriations.
SECTION 19. General school fund.

Section 1. Appropriations from general revenue.
– From the State Fund, General Revenue, there are hereby appropriated conditionally upon the fulfillment of the provisions set forth in Article 2, Chapter 11B the following amounts, as itemized, for expenditure during the fiscal year 2027.

LEGISLATIVE

Senate

Fund
0165
FY
2027
Org
2100
General
Appro- Revenue
priation Fund

Compensation of Members (R) 00300 $ 1,010,000 Compensation and Per Diem of Officers
and Employees (R) 00500 4,111,332
Current Expenses and Contingent Fund (R) 02100 821,392
Repairs and Alterations (R) 06400 35,000
Technology Repair and Modernization (R) 29800 80,000
Expenses of Members (R) 39900 550,000
BRIM Premium (R) 91300
44,482
Total $ 6,652,206
The appropriations for the Senate for the fiscal year 2026 are to remain in full force and effect and are hereby reappropriated to June 30, 2027. Any balances so reappropriated may be transferred and credited to the fiscal year 2026 accounts.
Upon the written request of the Clerk of the Senate, the Auditor shall transfer amounts between items of the total appropriation in order to protect or increase the efficiency of the service.
The Clerk of the Senate, with the approval of the President, is authorized to draw his or her requisitions upon the Auditor, payable out of the Current Expenses and Contingent Fund of the Senate, for any bills for supplies and services that may have been incurred by the Senate and not included in the appropriation bill, for supplies and services incurred in preparation for the opening, the conduct of the business and after adjournment of any regular or extraordinary session, and for the necessary operation of the Senate offices, the requisitions for which are to be accompanied by bills to be filed with the Auditor.
The Clerk of the Senate, with the approval of the President, or the President of the Senate shall have authority to employ such staff personnel during any session of the Legislature as shall be needed in addition to staff personnel authorized by the Senate resolution adopted during any such session. The Clerk of the Senate, with the approval of the President, or the President of the Senate shall have authority to employ such staff personnel between sessions of the Legislature as shall be needed, the compensation of all staff personnel during and between sessions of the Legislature, notwithstanding any such Senate resolution, to be fixed by the President of the Senate. The Clerk is hereby authorized to draw his or her requisitions upon the Auditor for the payment of all such staff personnel for such services, payable out of the appropriation for Compensation and Per Diem of Officers and Employees or Current Expenses and Contingent Fund of the Senate.
For duties imposed by law and by the Senate, the Clerk of the Senate shall be paid a monthly salary as provided by the Senate resolution, unless increased between sessions under the authority of the President, payable out of the appropriation for Compensation and Per Diem of Officers and Employees or Current Expenses and Contingent Fund of the Senate.
Included in the above appropriation for Senate (fund 0165, appropriation 02100), an amount not less than $5,000 is to be used for the West Virginia Academy of Family Physicians - Doc of the Day Program.

House of Delegates

Fund
0170
FY
2027
Org
2200

Compensation of Members (R) 00300 $ 3,500,000
Compensation and Per Diem of Officers
and Employees (R) 00500 575,000
Current Expenses and Contingent Fund (R) 02100 6,635,268
Expenses of Members (R) 39900 1,350,000
Capital Outlay, Repairs and Equipment (R) 58900 500,000
BRIM Premium (R) 91300
60,000
Total $ 12,620,268
The appropriations for the House of Delegates for the fiscal year 2026 are to remain in full force and effect and are hereby reappropriated to June 30, 2027. Any balances so reappropriated may be transferred and credited to the fiscal year 2026 accounts.
Upon the written request of the Clerk of the House of Delegates, the Auditor shall transfer amounts between items of the total appropriation in order to protect or increase the efficiency of the service.
The Clerk of the House of Delegates, with the approval of the Speaker, is authorized to draw his or her requisitions upon the Auditor, payable out of the Current Expenses and Contingent Fund of the House of Delegates, for any bills for supplies and services that may have been incurred by the House of Delegates and not included in the appropriation bill, for bills for services and supplies incurred in preparation for the opening of the session and after adjournment, and for the necessary operation of the House of Delegates’ offices, the requisitions for which are to be accompanied by bills to be filed with the Auditor.
The Speaker of the House of Delegates shall have authority to employ such staff personnel during and between sessions of the Legislature as shall be needed, in addition to personnel designated in the House resolution, and the compensation of all personnel shall be as fixed in such House resolution for the session or fixed by the Speaker during and between sessions of the Legislature, notwithstanding such House resolution. The Clerk of the House of Delegates is hereby authorized to draw requisitions upon the Auditor for such services, payable out of the appropriation for the Compensation and Per Diem of Officers and Employees or Current Expenses and Contingent Fund of the House of Delegates.
For duties imposed by law and by the House of Delegates, including salary allowed by law as keeper of the rolls, the Clerk of the House of Delegates shall be paid a monthly salary as provided in the House resolution, unless increased between sessions under the authority of the Speaker and payable out of the appropriation for Compensation and Per Diem of Officers and Employees or Current Expenses and Contingent Fund of the House of Delegates.
Included in the above appropriation for House of Delegates (fund 0170, appropriation 02100), an amount not less than $5,000 is to be used for the West Virginia Academy of Family Physicians - Doc of the Day Program.

Joint Expenses

(W.V. Code Chapter 4)
Fund
0175
FY
2027
Org
2300

Joint Committee on Government and Finance (R) 10400 $ 10,009,666
Legislative Printing (R) 10500 266,997
Legislative Rule-Making Review Committee (R) 10600 304,664
Legislative Computer System (R) 10700 1,480,151
Legislative Dues and Fees (R) 10701 600,000
BRIM Premium (R) 91300
60,569
Total $ 12,722,047
The appropriations for the Joint Expenses for the fiscal year 2026 are to remain in full force and effect and are hereby reappropriated to June 30, 2027. Any balances reappropriated may be transferred and credited to the fiscal year 2026 accounts.
Upon the written request of the Clerk of the Senate, with the approval of the President of the Senate, and the Clerk of the House of Delegates, with the approval of the Speaker of the House of Delegates, and a copy to the Legislative Auditor, the Auditor shall transfer amounts between items of the total appropriation in order to protect or increase the efficiency of the service.
JUDICIAL

Supreme Court –

General Judicial
Fund
0180
FY
2027
Org
2400
Personal Services and Employee Benefits (R) 00100 $ 148,982,292
Repairs and Alterations (R) 06400 59,000
Equipment (R) 07000 1,475,000
Family Treatment Court (R) xxxxx 1,400,000
Judges’ Retirement System (R) 11000 1,364,000
Current Expenses (R) 13000 21,941,320
Buildings (R) 25800 165,000
Other Assets (R) 69000 80,000
BRIM Premium (R) 91300
1,032,409
Total $ 176,499,021
The appropriations to the Supreme Court of Appeals for the fiscal years 2023, 2024, 2025, and 2026 are to remain in full force and effect and are hereby reappropriated to June 30, 2027. Any balances so reappropriated may be transferred and credited to the fiscal year 2026 accounts.
This fund shall be administered by the Administrative Director of the Supreme Court of Appeals, who shall draw requisitions for warrants in payment in the form of payrolls, making deductions therefrom as required by law for taxes and other items.
The appropriation for the Judges’ Retirement System (fund 0180, appropriation 11000) is to be transferred to the Consolidated Public Retirement Board, in accordance with the law relating thereto, upon requisition of the Administrative Director of the Supreme Court of Appeals.
EXECUTIVE

Governor’s Office

(W.V. Code Chapter 5)
Fund
0101
FY
2027
Org
0100

Personal Services and Employee Benefits 00100 $ 3,406,418
Salary and Benefits of Elected Officials 00200 266,594
Repairs and Alterations 06400 20,000
Equipment 07000 1,000
National Governors Association 12300 60,700
Current Expenses (R) 13000 684,000
Community Food Program 18500 1,000,000
Office of Resiliency (R) 18600 627,765
BRIM Premium 91300
183,645
Total $ 6,250,122
Any unexpended balances remaining in the appropriations for Unclassified (fund 0101, appropriation 09900), Current Expenses (fund 0101, appropriation 13000), and Office of Resiliency (fund 0101, appropriation 18600) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Governor’s Office –

Custodial Fund
(W.V. Code Chapter 5)
Fund
0102
FY
2027
Org
0100
Personal Services and Employee Benefits 00100 $ 434,219
Repairs and Alterations 06400 5,000
Equipment 07000 1,000
Current Expenses (R) 13000
182,158
Total $ 622,377
Any unexpended balance remaining in the appropriation for Current Expenses (fund 0102, appropriation 13000) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.
Appropriations are to be used for current general expenses, including compensation of employees, household maintenance, cost of official functions, and additional household expenses occasioned by such official functions.

Governor’s Office –

Civil Contingent Fund
(W.V. Code Chapter 5)
Fund
0105
FY
2027
Org
0100
Civil Contingent Fund (R) 61400 $ 5,000,000
Local Economic Development Assistance (R) 81900
5,100,000
Total $ 10,100,000
Any unexpended balances remaining in the appropriations Civil Contingent Fund – Total (fund 0105, appropriation 11400), 2012 Natural Disasters – Surplus (fund 0105, appropriation 13500), Congressional Earmark Maintenance of Effort – Surplus (fund 0105, appropriation 22599), Civil Contingent Fund – Total – Surplus (fund 0105, appropriation 23800), Civil Contingent Fund – Surplus (fund 0105, appropriation 26300), Local Economic Development Assistance – Surplus (fund 0105, appropriation 26600), Civil Contingent Fund – Rural Hospitals – Surplus (fund 0105, appropriation 40199), Civil Contingent Fund (fund 0105, appropriation 61400), Milton Flood Wall (fund 0105, appropriation 75701), Milton Flood Wall – Surplus (fund 0105, appropriation 75799), Natural Disasters – Surplus (fund 0105, appropriation 76400), Local Economic Development Assistance (fund 0105, appropriation 81900), and Federal Funds/Grant Match – Surplus (fund 0105, appropriation 85700) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
From this fund there may be expended, at the discretion of the Governor, an amount not to exceed $1,000 as West Virginia’s contribution to the Interstate Oil Compact Commission.
The above fund is intended to provide contingency funding for accidental, unanticipated, emergency, or unplanned events which may occur during the fiscal year and is not to be expended for the normal day-to-day operations of the Governor’s Office.

Auditor’s Office –

General Administration
(W.V. Code Chapter 12)
Fund
0116
FY
2027
Org
1200
Personal Services and Employee Benefits 00100 $ 2,561,583
Salary and Benefits of Elected Officials 00200 192,704
Current Expenses (R) 13000 13,429
BRIM Premium 91300
12,077
Total $ 2,779,793
Any unexpended balance remaining in the appropriation for Current Expenses (fund 0116, appropriation 13000) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.

Treasurer’s Office

(W.V. Code Chapter 12)
Fund
0126
FY
2027
Org
1300

Personal Services and Employee Benefits 00100 $ 2,747,662
Salary and Benefits of Elected Officials 00200 192,704
Unclassified 09900 31,463
Abandoned Property Program 11800 41,794
Current Expenses (R) 13000 497,395
Other Assets 69000 10,000
ABLE Program 69201 150,000
BRIM Premium 91300
59,169
Total $ 3,730,187
Any unexpended balance remaining in the appropriation for Current Expenses (fund 0126, appropriation 13000) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.

Department of Agriculture

(W.V. Code Chapter 19)
Fund
0131
FY
2027
Org
1400
Personal Services and Employee Benefits 00100 $ 7,399,441
Salary and Benefits of Elected Officials 00200 192,704
Animal Identification Program 03900 139,689
State Farm Museum 05500 86,004
Gypsy Moth Program (R) 11900 1,132,393
WV Farmers Market 12801 150,467
Current Expenses (R) 13000 421,110
Black Fly Control 13700 465,669
HEMP Program 13701 406,552
SNAP Stretch Program 30001 360,000
Donated Foods Program 36300 45,000
Veterans to Agriculture Program (R) 36301 278,783
Predator Control (R) 47000 172,872
WVDA FFA Secretary (R) 57701 97,863
Bee Research 69100 204,834
Microbiology Program 78500 110,853
Moorefield Agriculture Center 78600 1,145,441
Chesapeake Bay Watershed 83000 130,367
Livestock Care Standards Board 84300 8,644
BRIM Premium 91300 136,127
State FFA-FHA Camp and Conference Center 94101 820,400
Threat Preparedness 94200 81,067
Capitol Kitchen Enterprise Incubator xxxxx 250,000
WV Food Banks 96900 426,000
Senior’s Farmers’ Market Nutrition Coupon Program 97000
56,792
Total $ 14,719,072
Any unexpended balances remaining in the appropriations for Gypsy Moth Program (fund 0131, appropriation 11900), Current Expenses (fund 0131, appropriation 13000), Veterans to Agriculture Program (fund 0131, appropriation 36301), 2025 Drought Relief – Surplus (fund 0131, appropriation 40499), Predator Control (fund 0131, appropriation 47000), WVDA FFA Secretary (fund 0131, appropriation 57701), and Agricultural Disaster and Mitigation Needs – Surplus (fund 0131, appropriation 85000) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
A portion of the Current Expenses appropriation may be transferred to a special revenue fund for the purpose of matching federal funds for marketing and development activities.
The above appropriation for Predator Control (fund 0131, appropriation 47000) is to be made available to the United States Department of Agriculture, Wildlife Services to administer the Predator Control Program.
From the above appropriation for WV Food Banks (fund 0131, appropriation 96900), $20,000 is for House of Hope and the remainder of the appropriation shall be allocated to the Huntington Food Bank and the Mountaineer Food Bank in Braxton County.

West Virginia Conservation Agency

(W.V. Code Chapter 19)
Fund
0132
FY
2027
Org
1400
Personal Services and Employee Benefits 00100 $ 952,303
Unclassified 09900 77,059
Soil Conservation Projects (R) 12000 11,035,805
Current Expenses (R) 13000 317,848
BRIM Premium 91300
34,428
Total $ 12,417,443
Any unexpended balances remaining in the appropriations for Soil Conservation Projects (fund 0132, appropriation 12000), Current Expenses (fund 0132, appropriation 13000), and Soil Conservation Projects – Surplus (fund 0132, appropriation 26900) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Department of Agriculture –

Meat Inspection Fund
(W.V. Code Chapter 19)
Fund
0135
FY
2027
Org
1400
Personal Services and Employee Benefits 00100 $ 1,124,749
Unclassified 09900 7,090
Current Expenses 13000
82,605
Total $ 1,214,444
Any part or all of this appropriation may be transferred to a special revenue fund for the purpose of matching federal funds for the above-named program.

Department of Agriculture –

Agricultural Awards Fund
(W.V. Code Chapter 19)
Fund
0136
FY
2027
Org
1400

Programs and Awards for 4-H Clubs and FFA/FHA 57700 $ 15,000

Department of Agriculture –

West Virginia Agricultural Land Protection Authority
(W.V. Code Chapter 8A)
Fund
0607
FY
2027
Org
1400
Personal Services and Employee Benefits 00100 $ 110,912
Unclassified 09900
950
Total $ 111,862

Attorney General

(W.V. Code Chapters 5, 14, 46A and 47)
Fund
0150
FY
2027
Org
1500
Personal Services and Employee Benefits (R) 00100 $ 5,671,952
Salary and Benefits of Elected Officials 00200 192,704
Repairs and Alterations 06400 1,000
Equipment 07000 7,500
Unclassified (R) 09900 24,428
Current Expenses (R) 13000 681,295
Criminal Convictions and Habeas Corpus Appeals (R) 26000 1,028,514
Better Government Bureau 74000 295,313
BRIM Premium 91300
120,654
Total $ 8,023,360

Any unexpended balances remaining in the appropriations for Personal Services and Employee Benefits (fund 0150, appropriation 00100), Unclassified (fund 0150, appropriation 09900), Current Expenses (fund 0150, appropriation 13000), and Criminal Convictions and Habeas Corpus Appeals (fund 0150, appropriation 26000) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
When legal counsel or secretarial help is appointed by the Attorney General for any state spending unit, this account shall be reimbursed from such spending unit’s specifically appropriated account or from accounts appropriated by general language contained within this bill:
Provided
, That the spending unit shall reimburse at a rate and upon terms agreed to by the state spending unit and the Attorney General:
Provided, however,
That if the spending unit and the Attorney General are unable to agree on the amount and terms of the reimbursement, the spending unit and the Attorney General shall submit their proposed reimbursement rates and terms to the Governor for final determination.

Secretary of State

(W.V. Code Chapters 3, 5, and 59)
Fund
0155
FY
2027
Org
1600

Salary and Benefits of Elected Officials 00200 $ 192,704
Unclassified (R) 09900 8,352
Current Expenses (R) 13000 761,241
Office of Entrepreneurship xxxxx 175,000
BRIM Premium 91300
34,500
Total $ 1,171,797
Any unexpended balances remaining in the appropriations for Unclassified (fund 0155, appropriation 09900) and Current Expenses (fund 0155, appropriation 13000) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

State Election Commission

(W.V. Code Chapter 3)
Fund
0160
FY
2027
Org
1601

Personal Services and Employee Benefits 00100 $ 2,477
Unclassified 09900 75
Current Expenses 13000
4,956
Total $ 7,508

DEPARTMENT OF ADMINISTRATION

Department of Administration –

Office of the Secretary
(W.V. Code Chapter 5F)
Fund
0186
FY
2027
Org
0201
Personal Services and Employee Benefits 00100 $ 502,891
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 155,400
Repairs and Alterations 06400 100
Equipment 07000 1,000
Unclassified 09900 9,177
Current Expenses 13000 90,009
Financial Advisor (R) 30400 27,546
Lease Rental Payments 51600 15,431,900
Other Assets 69000 100
BRIM Premium 91300
5,736
Total $ 16,223,859
Any unexpended balance remaining in the appropriation for Current Expenses – Surplus (fund 0186, appropriation 13099), and Financial Advisor (fund 0186, appropriation 30400) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.
The appropriation for Lease Rental Payments (fund 0186, appropriation 51600) shall be disbursed as provided by W.V. Code §31-15-6b.

Consolidated Public Retirement Board

(W.V. Code Chapter 5)
Fund
0195
FY
2027
Org
0205

The Division of Highways, Division of Motor Vehicles, Public Service Commission, and other departments, bureaus, divisions, or commissions operating from special revenue funds and/or federal funds shall pay their proportionate share of the retirement costs for their respective divisions. When specific appropriations are not made, such payments may be made from the balances in the various special revenue funds in excess of specific appropriations.

Division of Finance

(W.V. Code Chapter 5A)
Fund
0203
FY
2027
Org
0209

Personal Services and Employee Benefits 00100 $ 69,449
Unclassified 09900 1,400
GAAP Project (R) 12500 680,800
Current Expenses 13000 61,563
BRIM Premium 91300
12,675
Total $ 825,887
Any unexpended balance remaining in the appropriation for GAAP Project (fund 0203, appropriation 12500) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.

Division of General Services

(W.V. Code Chapter 5A)
Fund
0230
FY
2027
Org
0211

Personal Services and Employee Benefits 00100 $ 3,284,906
Repairs and Alterations 06400 500
Equipment 07000 5,000
Unclassified 09900 20,000
Fire Service Fee 12600 14,000
Current Expenses 13000 1,148,349
Capital Outlay, Repairs and Equipment (R) 58900 21,610,888
BRIM Premium 91300
379,983
Total $ 26,463,626
Any unexpended balances remaining in the appropriations for Consolidated State Laboratory – Surplus (fund 0230, appropriation 37799), Capital Outlay, Repairs and Equipment (fund 0230, appropriation 58900), and Capital Outlay, Repairs and Equipment – Surplus (fund 0230, appropriation 67700) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
The above appropriation for Capital Outlay, Repairs and Equipment (fund 0230, appropriation 58900) shall be expended for capital improvements, maintenance, repairs, and equipment for state-owned buildings.

Division of Purchasing

(W.V. Code Chapter 5A)
Fund
0210
FY
2027
Org
0213

Personal Services and Employee Benefits 00100 $ 1,015,906
Repairs and Alterations 06400 200
Unclassified 09900 144
Current Expenses 13000 1,285
BRIM Premium 91300
6,922
Total $ 1,024,457
The Division of Highways shall reimburse Fund 2031 within the Division of Purchasing for all actual expenses incurred pursuant to the provisions of W.V. Code §17-2A-13.

Travel Management

(W.V. Code Chapter 5A)
Fund
0615
FY
2027
Org
0215

Personal Services and Employee Benefits 00100 $ 736,975
Repairs and Alterations 06400 1,000
Equipment 07000 5,000
Unclassified 09900 12,032
Current Expenses 13000 440,247
Buildings 25800 100
Other Assets 69000
100
Total $ 1,195,454

Commission on Uniform State Laws

(W.V. Code Chapter 29)
Fund
0214
FY
2027
Org
0217

Current Expenses 13000 $ 65,550
To pay expenses for members of the Commission on Uniform State Laws.

West Virginia Public Employees Grievance Board

(W.V. Code Chapter 6C)
Fund
0220
FY
2027
Org
0219

Personal Services and Employee Benefits 00100 $ 1,033,071
Equipment 07000 50
Unclassified 09900 1,000
Current Expenses 13000 136,035
BRIM Premium 91300
8,000
Total $ 1,178,156

Ethics Commission

(W.V. Code Chapter 6B)
Fund
0223
FY
2027
Org
0220

Personal Services and Employee Benefits 00100 $ 560,279
Repairs and Alterations 06400 500
Unclassified 09900 2,200
Current Expenses 13000 105,501
Other Assets 69000 100
BRIM Premium 91300
4,574
Total $ 673,154

Public Defender Services

(W.V. Code Chapter 29)
Fund
0226
FY
2027
Org
0221

Personal Services and Employee Benefits 00100 $ 2,032,418
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 118,278
Unclassified 09900 313,300
Current Expenses 13000 12,740
Public Defender Corporations 35200 25,832,554
Appointed Counsel Fees (R) 78800 17,691,113
BRIM Premium 91300
10,575
Total $ 46,010,978
Any unexpended balance remaining in the appropriation for Public Defender Corporations – Surplus (fund 0226, appropriation 35299), Appointed Counsel Fees – Surplus (fund 0226, appropriation 43500), and Appointed Counsel Fees (fund 0226, appropriation 78800) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.
The Director shall have the authority to transfer funds from the appropriation to Public Defender Corporations (fund 0226, appropriation 35200) to Appointed Counsel Fees (fund 0226, appropriation 78800).

Division of Personnel

(W.V. Code Chapter 29)
Fund
0206
FY
2027
Org
0222
Directed Transfer 70000 $ 900,000
The above appropriation for Directed Transfer (fund 0206, appropriation 70000) shall be transferred to the Division of Personnel (fund 2440).

Committee for the Purchase of

Commodities and Services from the Handicapped
(W.V. Code Chapter 5A)
Fund
0233
FY
2027
Org
0224

Personal Services and Employee Benefits 00100 $ 3,187
Current Expenses 13000
868
Total $ 4,055

West Virginia Prosecuting Attorneys Institute

(W.V. Code Chapter 7)
Fund
0557
FY
2027
Org
0228

Forensic Medical Examinations (R) 68300 $ 573,554
Federal Funds/Grant Match (R) 74900
245,193
Total $ 818,747
Any unexpended balances remaining in the appropriations for Forensic Medical Examinations (fund 0557, appropriation 68300) and Federal Funds/Grant Match (fund 0557, appropriation 74900) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Office of Technology

(W.V. Code Chapter 5A)
Fund
0204
FY
2027
Org
0231
Directed Transfer 70000 $ 7,000,000
The above appropriation for Directed Transfer (fund 0204, appropriation 70000) shall be transferred to the Office of Technology Fund (fund 2220).

Real Estate Division

(W.V. Code Chapter 5A)
Fund
0610
FY
2027
Org
0233

Personal Services and Employee Benefits 00100 $ 738,689
Repairs and Alterations 06400 100
Equipment 07000 2,500
Unclassified 09900 124
Current Expenses 13000 138,881
BRIM Premium 91300
8,284
Total $ 888,578

DEPARTMENT OF COMMERCE

Division of Forestry

(W.V. Code Chapter 19)
Fund
0250
FY
2027
Org
0305

Personal Services and Employee Benefits 00100 $ 5,242,830
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 111,100
Repairs and Alterations 06400 80,000
Unclassified 09900 21,435
Current Expenses 13000 1,758,024
BRIM Premium 91300
98,754
Total $ 7,312,143
Out of the above appropriations a sum may be used to match federal funds for cooperative studies or other funds for similar purposes.
Any unexpended balances remaining in the appropriations for Current Expenses – Surplus (fund 0250, appropriation 13099) and Equipment – Surplus (fund 0250, appropriation 34100) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Geological and Economic Survey

(W.V. Code Chapter 29)
Fund
0253
FY
2027
Org
0306

Personal Services and Employee Benefits 00100 $ 1,869,906
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 111,924
Repairs and Alterations 06400 968
Unclassified 09900 27,678
Current Expenses 13000 51,524
Mineral Mapping System (R) 20700 1,248,272
BRIM Premium 91300
24,486
Total $ 3,334,758
Any unexpended balance remaining in the appropriation for Mineral Mapping System (fund 0253, appropriation 20700) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.
The above Unclassified and Current Expenses appropriations include funding to secure federal and other contracts and may be transferred to a special revolving fund (fund 3105) for the purpose of providing advance funding for such contracts.

Division of Economic Development

(W.V. Code Chapter 5B)
Fund
0256
FY
2027
Org
0307

Personal Services and Employee Benefits 00100 $ 4,479,245
Unclassified 09900 108,055
Current Expenses 13000 4,234,361
Local Economic Development Partnerships (R) 13300 2,375,000
ARC Assessment 13600 152,585
Global Economic Development Partnerships (R) 20201 150,000
Guaranteed Work Force Grant (R) 24200 2,000,000
Mainstreet Program 79400 143,882
Marshall University Research Corporation 80701 1,000,000
BRIM Premium 91300 3,157
International Trade Offices xxxxx 1,000,000
Recharge WV xxxxx 1,000,000
Hatfield McCoy Recreational Trail 96000
198,415
Total $ 16,844,700
Any unexpended balances remaining in the appropriations for Unclassified – Surplus (fund 0256, appropriation 09700), Local Economic Development Partnerships (fund 0256, appropriation 13300), Global Economic Development Partnerships (fund 0256, appropriation 20201), and Guaranteed Work Force Grant (fund 0256, appropriation 24200) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
From the above appropriation for Current Expenses (fund 0256, appropriation 13000), $50,000 shall be used for the Western Potomac Economic Partnership, $100,000 shall be used for Advantage Valley, $750,000 shall be used for the Robert C. Byrd Institute, $548,915 is for West Virginia University, $298,915 is for Southern West Virginia Community and Technical College for the Mine Training and Energy Technologies Academy, and $100,000 for Wyoming County critical needs infrastructure projects.
The above appropriation to Local Economic Development Partnerships (fund 0256, appropriation 13300) shall be used by the Division of Economic Development for the award of funding assistance to county and regional economic development corporations or authorities participating in the Certified Development Community Program developed under the provisions of W.V. Code §5B-2-14. The Division of Economic Development shall award the funding assistance through a matching grant program, based upon a formula whereby funding assistance may not exceed $50,000 per county served by an economic development or redevelopment corporation or authority.

Office of Energy

(W.V. Code Chapter 5B)
Fund
0612
FY
2027
Org
0307

Personal Services and Employee Benefits 00100 $ 604,917
Current Expenses 13000
431,668
Total $ 1,036,585

Division of Labor

(W.V. Code Chapters 21 and 47)
Fund
0260
FY
2027
Org
0308

Personal Services and Employee Benefits 00100 $ 1,484,700
Repairs and Alterations 06400 28,000
Unclassified 09900 10,000
Current Expenses 13000 212,000
BRIM Premium 91300
8,500
Total $ 1,743,200

Division of Natural Resources

(W.V. Code Chapter 20)
Fund
0265
FY
2027
Org
0310

Personal Services and Employee Benefits 00100 $ 21,908,586
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 113,047
Repairs and Alterations 06400 100
Equipment 07000 100
Unclassified 09900 184,711
Current Expenses 13000 351,615
Buildings (R) 25800 100
Capital Outlay – Parks (R) 28800 6,000,000
Litter Control Conservation Officers 56400 159,499
Upper Mud River Flood Control (R) 65400 181,852
Other Assets 69000 100
Land (R) 73000 100
Law Enforcement 80600 2,714,026
BRIM Premium 91300
45,141
Total $ 31,658,977
Any unexpended balances remaining in the appropriations for Equine Enrichment –Surplus (fund 0265, appropriation 22899), Buildings (fund 0265, appropriation 25800), Capital Outlay – Parks (fund 0265, appropriation 28800), Upper Mud River Flood Control (fund 0265, appropriation 65400), Capital Outlay, Repairs and Equipment – Surplus (fund 0265, appropriation 67700), Land (fund 0265, appropriation 73000), and State Park Improvements – Surplus (fund 0265, appropriation 76300) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
Any revenue derived from mineral extraction at any state park shall be deposited in a special revenue account of the Division of Natural Resources, first for bond debt payment purposes and with any remainder to be for park operation and improvement purposes.

Division of Miners’ Health, Safety and Training

(W.V. Code Chapter 22A)
Fund
0277
FY
2027
Org
0314

Personal Services and Employee Benefits 00100 $ 10,837,525
Unclassified 09900 111,016
Current Expenses 13000 1,396,141
Coal Dust and Rock Dust Sampling 27000 523,786
BRIM Premium 91300
80,668
Total $ 12,949,136
Included in the above appropriation for Current Expenses (fund 0277, appropriation 13000) is $500,000 to be used for coal mine training activities at an established mine training facility in southern West Virginia.

Board of Coal Mine Health and Safety

(W.V. Code Chapter 22A)
Fund
0280
FY
2027
Org
0319

Personal Services and Employee Benefits 00100 $ 238,663
Unclassified 09900 3,480
Current Expenses 13000
118,138
Total $ 360,281
Included in the above appropriation for Current Expenses (fund 0280, appropriation 13000) up to $29,000 shall be used for the Coal Mine Safety and Technical Review Committee.

WorkForce West Virginia

(W.V. Code Chapter 21A)
Fund
0572
FY
2027
Org
0323

Personal Services and Employee Benefits 00100 $ 51,073
Unclassified 09900 584
Current Expenses 13000
2,023,683
Total $ 2,075,340

Department of Commerce –

Office of the Secretary
(W.V. Code Chapter 5B)
Fund
0606
FY
2027
Org
0327

Personal Services and Employee Benefits 00100 $ 1,667,225
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 152,582
Unclassified 09900 1,490
Current Expenses 13000 312,947
Directed Transfer 70000 0
Jobs for WV Graduates 86300
1,000,000
Total $ 3,134,244

State Board of Rehabilitation –

Division of Rehabilitation Services
(W.V. Code Chapter 18)
Fund
0310
FY
2027
Org
0932

Personal Services and Employee Benefits 00100 $ 13,206,396
Independent Living Services 00900 429,418
Current Expenses 13000 481,351
Workshop Development 16300 1,489,485
Supported Employment Extended Services 20600 77,960
Ron Yost Personal Assistance Fund 40700 333,828
Employment Attendant Care Program 59800 131,575
BRIM Premium 91300
77,464
Total $ 16,227,477
The above appropriation for Workshop Development (fund 0310, appropriation 16300) shall be used exclusively with the private nonprofit community rehabilitation program organizations known as work centers or sheltered workshops. The appropriation shall also be used to continue the support of the program, services, and individuals with disabilities currently in place at those organizations.
DEPARTMENT OF TOURISM

Department of Tourism –

Office of the Secretary
(W.V. Code Chapter 5B)
Fund
0246
FY
2027
Org
0304

Tourism – Brand Promotion (R) 61803 $ 15,000,000
Tourism – Public Relations (R) 61804 1,500,000
Tourism – Events and Sponsorships (R) 61805 500,000
Tourism – Industry Development (R) 61806 2,550,127
State Parks and Recreation Advertising (R) 61900
1,500,000
Total $ 21,050,127
Any unexpended balances remaining in the appropriations for Tourism – Development Opportunity Fund (fund 0246, appropriation 11601), Tourism – Brand Promotion (fund 0246, appropriation 61803), Tourism – Public Relations (fund 0246, appropriation 61804), Tourism – Events and Sponsorships (fund 0246, appropriation 61805), Tourism – Industry Development (fund 0246, appropriation 61806), Tourism – Brand Promotion – Surplus (fund 0246, appropriation 61893), and Tourism – Industry Development – Surplus (fund 0246, appropriation 61896), and State Parks and Recreation Advertising (fund 0246, appropriation 61900) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
From the above appropriation for Tourism – Industry Development (fund 246, appropriation 61806) $250,000 shall be used for Mountwood Park in Wood County, and $250,000 shall be used for Appalachian Outlaw Trails.
The Secretary of the Department of Tourism shall have the authority to transfer between the above items of appropriation.

Division of Culture and History

(W.V. Code Chapter 29)
Fund
0293
FY
2027
Org
0304

Personal Services and Employee Benefits 00100 $ 4,468,107
Repairs and Alterations 06400 1,000
Equipment 07000 1
Unclassified (R) 09900 28,483
Current Expenses (R) 13000 610,843
WV Humanities Council 16800 250,000
Buildings 25800 1
Other Assets 69000 1
Educational Enhancements 69500 1,055,500
Land 73000 1
Culture and History Programming 73200 173,573
Capital Outlay and Maintenance (R) 75500 19,600
Historical Highway Marker Program 84400 43,548
BRIM Premium 91300
39,337
Total $ 6,689,995
Any unexpended balances remaining in the appropriations for Unclassified (fund 0293, appropriation 09900), Current Expenses (fund 0293, appropriation 13000), Current Expenses – Surplus (fund 0293, appropriation 13099), Capital Outlay, Repairs and Equipment (fund 0293, appropriation 58900), Capital Improvements – Surplus (fund 0293, appropriation 66100), Capital Outlay, Repairs and Equipment – Surplus (fund 0293, appropriation 67700), Capital Outlay and Maintenance (fund 0293, appropriation 75500), and WV Women’s Suffragist Monument – Surplus (fund 0293, appropriation xxxxx) the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
From the above appropriation for Educational Enhancements (fund 0293, appropriation 69500), $55,500 shall be used for the Clay Center, and $1,000,000 shall be used for Save the Children.
The Current Expenses appropriation includes funding for the arts funds, division programming funds, grants, fairs and festivals, and Camp Washington Carver; and shall be expended only upon authorization of the Department and in accordance with the provisions of Chapter 5A, Article 3, and Chapter 12 of the W.V. Code.

Library Commission

(W.V. Code Chapter 10)
Fund
0296
FY
2027
Org
0304

Personal Services and Employee Benefits 00100 $ 1,054,447
Repairs and Alterations 06400 6,500
Current Expenses 13000 139,624
Services to Blind & Handicapped 18100 161,717
BRIM Premium 91300
18,205
Total $ 1,380,493

Educational Broadcasting Commission

(W.V. Code Chapter 10)
Fund
0300
FY
2027
Org
0439
Personal Services and Employee Benefits 00100 $ 3,095,181
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 116,711
Current Expenses 13000 111,567
Mountain Stage 24900 441,000
Capital Outlay and Maintenance (R) 75500 48,265
BRIM Premium 91300
46,772
Total $ 3,859,496
Any unexpended balance remaining in the appropriation for Capital Outlay and Maintenance (fund 0300, appropriation 75500) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.
DEPARTMENT OF EDUCATION

State Board of Education –

School Lunch Program
(W.V. Code Chapters 18 and 18A)
Fund
0303
FY
2027
Org
0402

Personal Services and Employee Benefits 00100 $ 392,625
Current Expenses 13000
2,118,865
Total $ 2,511,490

State Board of Education –

State Department of Education
(W.V. Code Chapters 18 and 18A)
Fund
0313
FY
2027
Org
0402

Personal Services and Employee Benefits 00100 $ 5,069,223
Teachers’ Retirement Savings Realized 09500 36,444,091
Unclassified (R) 09900 500,000
Current Expenses (R) 13000 8,517,816
Increased Enrollment 14000 2,954,286
Safe Schools 14300 6,221,518
Attendance Incentive Bonus (R) 15001 2,262,389
National Teacher Certification (R) 16100 100,000
Jobs & Hope – Childhood Drug Prevention Education 21901 2,000,000
Technology Repair and Modernization 29800 951,003
Hope Scholarship Program (R) 30401 116,738,098
HVAC Technicians 35500 566,326
Early Retirement Notification Incentive 36600 300,000
MATH Program 36800 896,532
Assessment Programs (R) 39600 3,778,204
Computer Science Education 43801 600,000
Governor’s Honors Academy (R) 47800 979,853
English as a Second Language 52800 96,000
Teacher Reimbursement 57300 297,188
Hospitality Training 60000 283,197
Youth in Government 61600 100,000
High Acuity Special Needs (R) 63400 2,700,000
Foreign Student Education 63600 102,141
State Board of Education Administrative Costs 68400 202,267
Early Literacy Program 75600 5,728,867
School Based Truancy Prevention (R) 78101 2,014,956
Communities in Schools (R) 78103 4,917,278
Mastery Based Education 78104 125,000
Mountain State Digital Literacy Program 86401 4,000,000
21
st
Century Learners (R) 88600 1,697,693
BRIM Premium 91300 342,859
21
st
Century Assessment and Professional Development 93100 2,017,584
21
st
Century Technology Infrastructure Network
Tools and Support (R) 93300 9,355,312
Allowance for Extraordinary Sustained Growth 94300 24,775
Special Olympic Games 96600 25,000
Educational Program Allowance 99600
616,250
Total $ 223,525,706
The above appropriations include funding for the State Board of Education and its executive office.
Any unexpended balances remaining in the appropriations for Unclassified (fund 0313, appropriation 09900), Center for Professional Development (fund 0313, appropriation 11500), Current Expenses (fund 0313, appropriation 13000), Attendance Incentive Bonus (fund 0313, appropriation 15001), National Teacher Certification (fund 0313, appropriation 16100), Hope Scholarship Program (fund 0313, appropriation 30401), Hope Scholarship Program – Surplus (fund 0313, appropriation 30499), Assessment Programs (fund 0313, appropriation 39600), Benedum Professional Development Collaborative (fund 0313, appropriation 42700), Governor’s Honors Academy (fund 0313, appropriation 47800), High Acuity Special Needs (fund 0313, appropriation 63400), IT Academy (fund 0313, appropriation 72100), School Based Truancy Prevention (fund 0313, appropriation 78101), Communities in Schools (fund 0313, appropriation 78103), 21
st
Century Learners (fund 0313, appropriation 88600), and 21
st
Century Technology Infrastructure Network Tools and Support (fund 0313, appropriation 93300) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
The above appropriation for Teachers’ Retirement Savings Realized (fund 0313, appropriation 09500) shall be transferred to the Employee Pension and Health Care Benefit Fund (fund 2044).
From the above appropriation for Unclassified (fund 0313, appropriation 09900), $120,000 shall be for assisting low-income students with AP and CLEP exam fees, and $80,000 shall be used for the West Virginia Athletic Directors Association.
From the above appropriation for Current Expenses (fund 0313, appropriation 13000), $2,000,000 shall be used for the Department of Education Child Nutrition Program - Non-traditional Child Hunger Solutions, and $5,000,000 shall be used for Tri-share Programs.
From the above appropriation for MATH Program (fund 0313, appropriation 36800), $60,000 shall be for Math Counts.
From the above appropriation for Mountain State Digital Literacy Program (fund 0313, appropriation 86401), $3,000,000 shall be used for instructional, educational support and tutoring resources for digital literacy, math, career-technical education, and internet safety.
From the above appropriation for Educational Program Allowance (fund 0313, appropriation 99600), $100,000 shall be expended for the Morgan County Board of Education for Paw Paw Schools; $250,000 shall be for the Randolph County Board of Education for Pickens School; $100,000 shall be for the Preston County Board of Education for the Aurora School; $100,000 shall be for the Fayette County Board of Education for Meadow Bridge; and $66,250 is for Project Based Learning in STEM fields.

State Board of Education –

Aid for Exceptional Children
(W.V. Code Chapters 18 and 18A)
Fund
0314
FY
2027
Org
0402

Special Education – Counties 15900 $ 7,425,757
Special Education – Institutions 16000 4,463,382
Education of Juveniles Held in Predispositional
Juvenile Detention Centers 30200 782,524
Education of Institutionalized Juveniles and Adults (R) 47200
24,242,036
Total $ 36,913,699
Any unexpended balance remaining in the appropriation for Education of Institutionalized Juveniles and Adults (fund 0314, appropriation 47200) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.
From the above appropriations, the Superintendent shall have authority to expend funds for the costs of special education for those children residing in out-of-state placements.

State Board of Education –

State Aid to Schools
(W.V. Code Chapters 18 and 18A)
Fund
0317
FY
2027
Org
0402

Other Current Expenses 02200 $ 205,703,149
Advanced Placement 05300 885,664
Professional Educators 15100 963,018,644
Service Personnel 15200 401,299,388
Fixed Charges 15300 117,017,521
Transportation 15400 96,731,384
Improved Instructional Programs 15600 66,398,013
Professional Student Support Services 65500 66,214,000
21
st
Century Strategic Technology Learning Growth 93600 55,290,790
Teacher and Leader Induction 93601
34,325,909
Basic Foundation Allowances 2,006,884,462
Less Local Share (594,517,488)
Adjustments
(2,805,848)
Total Basic State Aid 1,409,561,126
Public Employees’ Insurance Matching 01200 316,216,463
Teachers’ Retirement System 01900 65,851,031
Retirement Systems – Unfunded Liability 77500
219,255,969
Total $ 2,010,884,589

State Board of Education –

Vocational Division
(W.V. Code Chapters 18 and 18A)
Fund
0390
FY
2027
Org
0402

Personal Services and Employee Benefits 00100 $ 1,490,145
Unclassified 09900 268,800
Current Expenses 13000 883,106
Wood Products – Forestry Vocational Program 14600 89,864
Albert Yanni Vocational Program 14700 95,578
Vocational Aid 14800 24,889,507
Adult Basic Education 14900 6,004,444
Jobs & Hope (R) 14902 3,502,531
Program Modernization 30500 884,313
High School Equivalency Diploma Testing (R) 72600 560,808
FFA Grant Awards 83900 11,496
Pre-Engineering Academy Program 84000
22,914
Total $ 38,703,506
Any unexpended balances remaining in the appropriations for Jobs and Hope (fund 0390, appropriation 14902), Jobs & Hope – Surplus (fund 0390, appropriation 14099), and High School Equivalency Diploma Testing (fund 0390, appropriation 72600) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

State Board of Education –

West Virginia Schools for the Deaf and the Blind
(W.V. Code Chapters 18 and 18A)
Fund
0320
FY
2027
Org
0403

Personal Services and Employee Benefits 00100 $ 11,248,782
Repairs and Alterations 06400 164,675
Equipment 07000 77,000
Unclassified (R) 09900 110,000
Current Expenses (R) 13000 2,110,126
Capital Outlay and Maintenance (R) 75500 670,000
BRIM Premium 91300
130,842
Total $ 14,511,425
Any unexpended balances remaining in the appropriations for Unclassified (fund 0320, appropriation 09900), Current Expenses (fund 0320, appropriation 13000), Buildings (fund 0320, appropriation 25800), and Capital Outlay and Maintenance (fund 0320, appropriation 75500) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

State Board of Education –

School Building Authority
(W.V. Code Chapters 18 and 18A)
Fund
0318
FY
2027
Org
0404

School Building Authority 45300 $ 34,000,000
The above appropriation for School Building Authority (fund 0318, appropriation 45300) shall be transferred to the School Construction Fund (fund 3952).
DEPARTMENT OF ENVIRONMENTAL PROTECTION

Environmental Quality Board

(W.V. Code Chapter 20)
Fund
0270
FY
2027
Org
0311

Personal Services and Employee Benefits 00100 $ 105,727
Repairs and Alterations 06400 800
Equipment 07000 500
Current Expenses 13000 28,453
Other Assets 69000 400
BRIM Premium 91300
791
Total $ 136,671

Division of Environmental Protection

(W.V. Code Chapter 22)
Fund
0273
FY
2027
Org
0313

Personal Services and Employee Benefits 00100 $ 4,566,503
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 167,390
Water Resources Protection and Management 06800 607,627
Current Expenses 13000 85,816
Environmental Response and Cleanups 27101 91,699
Dam Safety 60700 266,424
West Virginia Stream Partners Program 63700 77,396
West Virginia Drinking Water Treatment
Revolving Fund – Transfer 68900 647,500
W.V. Contributions to River Commissions 77600 148,485
Office of Water Resources Non-Enforcement Activity 85500
1,148,962
Total $ 7,807,802

Air Quality Board

(W.V. Code Chapter 16)
Fund
0550
FY
2027
Org
0325

Personal Services and Employee Benefits 00100 $ 61,329
Repairs and Alterations 06400 800
Equipment 07000 400
Current Expenses 13000 11,612
Other Assets 69000 200
BRIM Premium 91300
2,304
Total $ 76,645

DEPARTMENT OF HEALTH

Department of Health –

Office of the Shared Administration
(W.V. Code Chapter 16)
Fund
0404
FY
2027
Org
0506
Personal Services and Employee Benefits 00100 $ 4,819,144
Unclassified 09900 62,815
Current Expenses 13000
1,214,699
Total $ 6,096,658

Bureau for Public Health –

Office of the Commissioner
(W.V. Code Chapter 16)
Fund
0405
FY
2027
Org
0506
Personal Services and Employee Benefits 00100 $ 3,532,335
Unclassified 09900 594,893
Current Expenses 13000 66,099
Maternal and Child Health Clinics, Clinicians and
Medical Contracts and Fees (R) 57500
299,566
Total $ 4,492,893
Any unexpended balances remaining in the appropriations for Maternal and Child Health Clinics, Clinicians and Medical Contracts and Fees (fund 0405, appropriation 57500) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Bureau for Public Health –

Health Statistics Center
(W.V. Code Chapter 16)
Fund
0406
FY
2027
Org
0506
Personal Services and Employee Benefits 00100 $ 562,580
Current Expenses 13000
76,026
Total $ 638,606

Department of Health –

Central Office
(W.V. Code Chapter 16)
Fund
0407
FY
2027
Org
0506
Personal Services and Employee Benefits 00100 $ 417,345
Salary and Benefits of Cabinet Secretary
and Agency Heads 00201 256,500
Unclassified 09900 6,459
Current Expenses 13000 2,419,831
Pregnancy Centers 49901 4,000,000
Capital Outlay and Maintenance (R) 75500 70,000
BRIM Premium 91300
169,791
Total $ 7,339,926
Any unexpended balances remaining in the appropriations for Capital Outlay and Maintenance (fund 0407, appropriation 75500), Emergency Response Entities – Special Projects (fund 0407, appropriation 82200), and Tobacco Education Program (fund 0407, appropriation 90600) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
From the above appropriation for Current Expenses (fund 0407, appropriation 13000), $1,000,000 shall be used for the Sistersville Hospital, $1,000,000 shall be used for the Lewis County Commission, and $80,000 shall be used for Shenandoah Community Health.

Bureau for Public Health –

Office of Environmental Health Services
(W.V. Code Chapter 16)
Fund
0417
FY
2027
Org
0506
Environmental Health Services (R) 30002 $ 3,652,860
Any unexpended balances remaining in the appropriation for Environmental Health Services (fund 0417, appropriation 30002) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Bureau for Public Health –

Office of Epidemiology and Prevention Services
(W.V. Code Chapter 16)
Fund
0418
FY
2027
Org
0506
Cancer Registry 22500 $ 236,580
Vaccine for Children (R) 55100 341,261
Tuberculosis Control 55300 310,456
Epidemiology Support 62600
2,109,308
Total $ 2,997,605
From the above appropriation for Epidemiology Support (fund 0418, appropriation 62600), $50,000 shall be used for the West Virginia AIDS Coalition and $100,000 shall be used for Adolescent Immunization Education.
Any unexpended balances remaining in the appropriation for Vaccine for Children (fund 0418, appropriation 55100) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.

Bureau for Public Health –

Office of Laboratory Services
(W.V. Code Chapter 16)
Fund
0419
FY
2027
Org
0506
Laboratory Services (R) 30003 $ 4,172,175
Any unexpended balances remaining in the appropriation Laboratory Services (fund 0419, appropriation 30003) at the close of fiscal year 2026 are hereby reappropriated for expenditure during fiscal year 2027.

Bureau for Public Health –

Office of Maternal, Child, and Family Health –
Children’s Specialty Care
(W.V. Code Chapter 16)
Fund
0421
FY
2027
Org
0506
Children’s Specialty Care (R) 30004 $ 1,685,672
Any unexpended balances remaining in the appropriation Children’s Specialty Care (fund 0421, appropriation 30004) at the close of fiscal year 2026 are hereby reappropriated for expenditure during fiscal year 2027.

Bureau for Public Health –

Office of Maternal, Child, and Family Health –
Infant, Child, Adolescent, and Young Adult Health
(W.V. Code Chapter 16)
Fund
0422
FY
2027
Org
0506
Infant, Child Adolescent and
Young Adult Health and Administration 30005 $ 30,040
Sexual Assault Intervention and Prevention 72300
2,000,000
Total $ 2,030,040

Bureau for Public Health –

Office of Maternal, Child, and Family Health –
Maternal, Child, and Family Health Epidemiology
(W.V. Code Chapter 16)
Fund
0423
FY
2027
Org
0506
Maternal, Child and Family
Health Epidemiology (R) 30006 $ 415,880
Maternal Mortality Review 83400
53,315
Total $ 469,195
Any unexpended balances remaining in the appropriation Maternal, Child and Family
Health Epidemiology (fund 0423, appropriation 30006) at the close of fiscal year 2026 are hereby reappropriated for expenditure during fiscal year 2027.

Bureau for Public Health –

Office of Maternal, Child and Family Health –
Community Health
(W.V. Code Chapter 16)
Fund
0424
FY
2027
Org
0506
Maternal and Child Health Community Health (R) 30007 $ 435,508
From the above appropriation for Maternal and Child Health Community Health and Fees (fund 0424, appropriation 30007), $11,000 shall be used for the Marshall County Health Department for dental services.
Any unexpended balances remaining in the appropriation Maternal and Child Health Community Health (fund 0424, appropriation 30007) at the close of fiscal year 2026 are hereby reappropriated for expenditure during fiscal year 2027.

Bureau for Public Health –

Office of Maternal Child and Family Health –
Women’s and Family Health
(W.V. Code Chapter 16)
Fund
0425
FY
2027
Org
0506
Women’s and Family Health (R) 30008 $ 2,557,262
From the above appropriation for Women’s and Family Health (fund 0425, appropriation 30008) up to $400,000 may be transferred to the Breast and Cervical Cancer Diagnostic Treatment Fund (fund 5197).
Any unexpended balances remaining in the appropriation Women’s and Family Health (fund 0425, appropriation 30008) at the close of fiscal year 2026 are hereby reappropriated for expenditure during fiscal year 2027.

Bureau for Public Health –

Office of Maternal Child and Family Health –
West Virginia Birth to Three
(W.V. Code Chapter 16)
Fund
0426
FY
2027
Org
0506
West Virginia Birth to Three (R) 30009 $ 17,156,198
Any unexpended balances remaining in the appropriation West Virginia Birth to Three (fund 0426, appropriation 30009) at the close of fiscal year 2026 are hereby reappropriated for expenditure during fiscal year 2027.

Bureau for Public Health –

Office of Medical Cannabis
(W.V. Code Chapter 16)
Fund
0427
FY
2027
Org
0506
Office of Medical Cannabis (R) 42001 $ 1,218,359

Any unexpended balances remaining in the appropriations for Office of Medical Cannabis (fund 0427, appropriation 42001) and Office of Medical Cannabis – Surplus (fund 0427, appropriation 42099) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Bureau for Public Health –

Office of Nutrition Services
(W.V. Code Chapter 16)
Fund
0428
FY
2027
Org
0506
Women, Infants, and Children 21000 $ 38,540

Deaf and Hard of Hearing

(W.V. Code Chapter 16)
Fund
0429
FY
2027
Org
0506
Commission for Deaf and Hard of Hearing 70400 $ 242,921

Center for Local Health

(W.V. Code Chapter 16)
Fund
0431
FY
2027
Org
0506
State Aid for Local and Basic Public Health Services 18400 $ 20,305,818

Office of Chief Medical Examiner

(W.V. Code Chapter 16)
Fund
0432
FY
2027
Org
0506
Chief Medical Examiner (R) 04500 $ 14,138,525
Any unexpended balance remaining in the appropriation for Chief Medical Examiner (fund 0432, appropriation 04500) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.

Office of Emergency Medical Services

(W.V. Code Chapter 16)
Fund
0434
FY
2027
Org
0506
Telestroke 30010 $ 1,000,000
Statewide EMS Program Support (R) 38300 1,623,241
State Trauma and Emergency Care System 91800 1,960,869
WVU Charleston Poison Control Hotline 94400
747,942
Total $ 5,332,052
Any unexpended balances remaining in the appropriations for Statewide EMS Program Support (fund 0434, appropriation 38300) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Office of Threat Preparedness

(W.V. Code Chapter 16)
Fund
0435
FY
2027
Org
0506
Threat Preparedness and Administration 30011 $ 5,595

Bureau for Public Health –

Office of Community Health and Health Promotion
(W.V. Code Chapter 16)
Fund
0438
FY
2027
Org
0506

Black Lung Clinics 46700 $ 170,885
Primary Care Support 62800 2,021,486
Health Right Free Clinics 72700 6,250,000
Healthy Lifestyles 77800 621,343
Diabetes Education and Prevention 87300
97,125
Total $ 9,160,839
From the above appropriation for Primary Care Support (fund 0438, appropriation 62800), an amount not less than $100,000 shall be used for the West Virginia Cancer Coalition.
From the above appropriation for Health Right Free Clinics (fund 0438, appropriation 72700), $1,000,000 shall be used to support Health Right Free Clinics operating mobile medical primary care and mobile dental care clinics.

Human Rights Commission

(W.V. Code Chapter 5)
Fund
0416
FY
2027
Org
0510
Personal Services and Employee Benefits (R) 00100 $ 1,105,657
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 113,239
Unclassified (R) 09900 4,024
Current Expenses (R) 13000 322,231
BRIM Premium 91300
18,516
Total $ 1,563,667
Any unexpended balances remaining in the appropriations for Personal Services and Employee Benefits (fund 0416, appropriation 00100), Unclassified (fund 0416, appropriation 09900), and Current Expenses (fund 0416, appropriation 13000) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Office of the Inspector General

(W.V. Code Chapter 16B)
Fund
0437
FY
2027
Org
0513
Personal Services and Employee Benefits (R) 00100 $ 7,931,670
Repairs and Alterations 06400 1
Equipment 07000 1
Unclassified (R) 09900 56,971
Current Expenses (R) 13000 664,501
Other Assets 69000 1
BRIM Premium 91300
99,615
Total $ 8,752,760
From the above appropriation for Current Expenses (fund 0437, appropriation 13000), $73,065 shall be used for informal dispute resolution relating to nursing home administrative appeals.
Any unexpended balances remaining in the appropriations for Personal Services and Employee Benefits (fund 0437, appropriation 00100), Unclassified (fund 0437, appropriation 09900), Current Expenses (fund 0437, appropriation 13000), and Current Expenses – Surplus (fund 0437, appropriation 13099) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

DEPARTMENT OF HUMAN SERVICES

Division of Human Services

(W.V. Code Chapters 9, 48, and 49)
Fund
0403
FY
2027
Org
0511
Personal Services and Employee Benefits 00100 $ 41,917,682
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 161,816
Unclassified 09900 5,632,055
Current Expenses 13000 11,279,310
Child Care Development 14400 3,181,795
Jobs & Hope (R) 14902 2,357,000
Social Services 19500 47,101
Behavioral Health Program (R) 21900 73,163,166
Family Resource Networks 27400 1,762,464
Substance Abuse Continuum of Care (R) 35400 1,821,600
Office of Drug Control Policy (R) 35401 500,243
James “Tiger” Morton Catastrophic Illness Fund 45500 378,838
In-Home Family Education 68800 1,000,000
WV Works Separate State Program 69800 1,519,650
Child Support Enforcement 70500 7,403,816
Temporary Assistance for Needy Families/
Maintenance of Effort 70700 25,819,096
Child Care – Maintenance of Effort Match 70800 5,693,743
Capital Outlay and Maintenance (R) 75500 11,875
Medical Services Administrative Costs 78900 99,793
Indigent Burials (R) 85100 1,550,000
CHIP Administrative Costs 85601 1,179,896
CHIP Services 85602 14,450,549
BRIM Premium 91300 945,891
Children’s Trust Fund – Transfer 95100
220,000
Total $ 202,097,379
Any unexpended balances remaining in the appropriations for Jobs & Hope (fund 0403, appropriation 14902), Behavioral Health Program (fund 0403, appropriation 21900), Substance Abuse Continuum of Care (fund 0403, appropriation 35400), Office of Drug Control Policy (fund 0403, appropriation 35401), Office of Drug Control Policy – Surplus (fund 0403, appropriation 35402), Capital Outlay and Maintenance (fund 0403, appropriation 75500), Indigent Burials (fund 0403, appropriation 85100) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
Notwithstanding the provisions of Title I, section three of this bill, the Secretary of the Department of Human Services shall have the authority to transfer funds within the above appropriations:
Provided,
That no more than five percent of the funds appropriated to one appropriation may be transferred to other appropriations:
Provided, however,
That no funds from other appropriations shall be transferred to the Personal Services and Employee Benefits appropriation.
The Secretary shall have authority to expend funds for the educational costs of those children residing in out-of-state placements, excluding the costs of special education programs.
The above appropriation for James “Tiger” Morton Catastrophic Illness Fund (fund 0403, appropriation 45500) shall be transferred to the James “Tiger” Morton Catastrophic Illness Fund (fund 5454) as provided by Article 5Q, Chapter 16 of the WV Code.
The above appropriation for WV Works Separate State Program (fund 0403, appropriation 69800) shall be transferred to the WV Works Separate State College Program Fund (fund 5467) and the WV Works Separate State Two-Parent Program Fund (fund 5468) as determined by the Secretary of the Department of Human Services.
From the above appropriation for Child Support Enforcement (fund 0403, appropriation 70500), an amount not to exceed $300,000 may be transferred to a local banking depository to be utilized to offset funds determined to be uncollectible.
Included in the appropriation for Behavioral Health Program (fund 0403, appropriation 21900) is $900,000 for Recovery Point of West Virginia.
The above appropriation for Children’s Trust Fund – Transfer (fund 0403, appropriation 95100) shall be transferred to the Children’s Trust Fund (fund 5469).
From the above appropriation for Substance Abuse Continuum of Care (fund 0403, appropriation 35400), the funding will be consistent with the goal areas outlined in the Comprehensive Substance Abuse Strategic Action Plan.

Department of Human Services –

Office of the Shared Administration
(W.V. Code Chapter 16)
Fund
0481
FY
2027
Org
0511
Personal Services and Employee Benefits 00100 $ 11,779,250
Unclassified 09900 252,842
Current Expenses 13000 8,595,523
PATH 95400
7,368,389
Total $ 27,996,004

Bureau for Medical Services –

Office of the Commissioner
(W.V. Code Chapter 16)
Fund
0482
FY
2027
Org
0511
Personal Services and Employee Benefits 00100 $ 455,141
Current Expenses 13000
446,183
Total $ 901,324

Bureau for Medical Services –

Medical Services Administration
(W.V. Code Chapter 16)
Fund
0483
FY
2027
Org
0511
Personal Services and Employee Benefits 00100 $ 9,902
Current Expenses 13000 1,175
Medical Services Administrative Costs 78900
47,401,180
Total $ 47,412,257

Bureau for Medical Services –

Policy and Programming
(W.V. Code Chapter 16)
Fund
0484
FY
2027
Org
0511
Medical Services 18900 $ 72,574,335
Case Management 30012 123,264
Chiropractic Services 30013 5,784
Clinic Services 30014 160,523
Dental Services 30015 184,878
Diagnostic, Screening, Preventive and Rehabilitative Services 30016 3,529
Health Homes for Enrollees with Chronic Conditions 30017 141,477
Hospice 30018 1,554,214
Institution for Mental Disease Services 30019 1,418,872
Intermediate Care Facility Services 30020 3,592,852
Managed Care Organizations 30021 80,004,299
Prescription Drugs 30022 21,934,109
Physical and Occupational Therapy 30023 76,436
Podiatry Services, Optometry Services and Prosthetics 30024 34,531
Private Duty Nurses, Personal Care
and Other Practitioner Services 30025 13,163,660
Respiratory Care Services 30026 11,203
Speech, Hearing, and Language Disorders 30027 14,237
Medicaid Credentialing Application System xxxxx 800,000
Value Based Payments xxxxx 2,481,860
WV Teaching Hospitals Tertiary/Safety Net 54700 6,356,000
Rural Hospitals Under 150 Beds 94000
2,596,000
Total $ 207,232,063
The Secretary of the Department of Human Services shall have the authority to transfer between the above items of appropriation.

Bureau for Medical Services –

Home and Community Based Waiver Programs
(W.V. Code Chapter 16)
Fund
0485
FY
2027
Org
0511
Substance Use Disorder Waiver 30028 $ 926,366
I/DD Waiver 46600 113,041,736
Title XIX for Seniors Citizens 53300 47,060,282
Traumatic Brain Injury Waiver 83500
1,525,070
Total $ 162,553,454

Bureau for Social Services –

Office of the Commissioner
(W.V. Code Chapter 16)
Fund
0486
FY
2027
Org
0511
Personal Services and Employee Benefits 00100 $ 10,232,507
Current Expenses 13000 2,272,246
Social Services 19500 8,719,559
Domestic Violence Legal Services Fund 38400 400,000
Child Protective Services Case Workers 46800 6,939,705
Grants for Licensed Domestic Violence
Programs and Statewide Prevention 75000
2,500,000
Total $ 31,064,017
Included in the above appropriation for Social Services (fund 0486, appropriation 19500) is funding for continuing education requirements relating to the practice of social work.
The above appropriation for Domestic Violence Legal Services Fund (fund 0486, appropriation 38400) shall be transferred to the Domestic Violence Legal Services Fund (fund 5455).
From the above appropriation for the Grants for Licensed Domestic Violence Programs and Statewide Prevention (fund 0486, appropriation 75000), 50 percent of the total shall be divided equally and distributed among the 14 licensed programs and the West Virginia Coalition Against Domestic Violence (WVCADV). The balance remaining in the appropriation for Grants for Licensed Domestic Violence Programs and Statewide Prevention (fund 0486, appropriation 75000) shall be distributed according to the formula established by the Family Protection Services Board.

Bureau for Social Services –

Children’s Services
(W.V. Code Chapter 16)
Fund
0487
FY
2027
Org
0511
Current Expenses 13000 $ 2,000
Social Services 19500 41,525,266
Family Preservation Program 19600
1,565,000
Total $ 43,092,266

Bureau for Social Services –

Adoption
(W.V. Code Chapter 16)
Fund
0488
FY
2027
Org
0511
Social Services 19500 $ 85,350,822

Bureau for Social Services –

Foster Care
(W.V. Code Chapter 16)
Fund
0489
FY
2027
Org
0511
Social Services 19500 $ 202,733,826

Bureau for Social Services –

Adult Services
(W.V. Code Chapter 16)
Fund
0492
FY
2027
Org
0511
Social Services 19500 $ 6,350,984

Bureau for Social Services –

Child Protective Services Case Workers
(W.V. Code Chapter 16)
Fund
0493
FY
2027
Org
0511
Social Services 19500 $ 5,804,710
Child Protective Services Case Workers 46800
27,907,146
Total $ 33,711,856

Bureau for Social Services –

Social Service Case Workers
(W.V. Code Chapter 16)
Fund
0494
FY
2027
Org
0511
Personal Services and Employee Benefits 00100 $ 3,045,011
Current Expenses 13000 469,533
Social Services 19500 8,131,052
Child Protective Services Case Workers 46800
2,270,624
Total $ 13,916,220

Bureau for Social Services –

Adult Protective Services Case Workers
(W.V. Code Chapter 16)
Fund
0495
FY
2027
Org
0511
Personal Services and Employee Benefits 00100 $ 5,766,594
Current Expenses 13000
217,408
Total $ 5,984,002

Bureau for Social Services –

Youth Service Case Workers
(W.V. Code Chapter 16)
Fund
0496
FY
2027
Org
0511
Personal Services and Employee Benefits 00100 $ 1,306,436
Current Expenses 13000 170,344
Social Services 19500
5,099,072
Total $ 6,575,852
DEPARTMENT OF HEALTH FACILITIES

Health Facilities –

Central Office
(W.V. Code Chapter 16)
Fund
0401
FY
2027
Org
0512
Personal Services and Employee Benefits 00100 $ 1,807,433
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 243,657
Repairs and Alterations 06400 3,000
Current Expenses 13000 5,257,327
Shared Administration 30029 410,364
BRIM Premium 91300
21,828
Total $ 7,743,609

Health Facilities –

Health Facilities Capital Projects Fund
(W.V. Code Chapter 16)
Fund
0402
FY
2027
Org
0512
Capital Outlay and Maintenance 75500 $ 550,000
The Secretary shall have the ability to transfer between appropriations for Capital Outlay and Maintenance within the funds 0402, 0412, 0413, 0414, and 0415 as needed.

Health Facilities –

Welch Community Hospital
(W.V. Code Chapter 16)
Fund
0412
FY
2027
Org
0512
Personal Services and Employee Benefits (R) 00100 $ 13,390,512
Repairs and Alterations (R) 06400 1
Equipment (R) 07000 1
Current Expenses (R) 13000 10,376,994
Buildings (R) 25800 1
Other Assets (R) 69000 1
Contract Nursing (R) 72301 250,000
Capital Outlay and Maintenance (R) 75500 50,000
BRIM Premium (R) 91300
149,300
Total $ 24,216,810
Any unexpended balances remaining in the appropriations for Personal Services and Employee Benefits (fund 0412, appropriation 00100), Repairs and Alterations (fund 0412, appropriation 06400), Equipment (0412, appropriation 07000), Current Expenses (fund 0412, appropriation 13000), Buildings (fund 0412, appropriation 25800), Other Assets (fund 0412, appropriation 69000), Contract Nursing (fund 0412, appropriation 72301), Capital Outlay and Maintenance (fund 0412, appropriation 75500), and BRIM Premium (fund 0412, appropriation 91300) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
The Secretary of the Department of Health Facilities shall have the authority to transfer between the items of appropriation in order to maintain staffing and other issues that arise in a timely manner.

Health Facilities –

William R. Sharpe Jr. Hospital
(W.V. Code Chapter 16)
Fund
0413
FY
2027
Org
0512
Personal Services and Employee Benefits (R) 00100 $ 37,502,174
Repairs and Alterations (R) 06400 350,001
Equipment (R) 07000 1
Current Expenses (R) 13000 43,262,937
Buildings (R) 25800 1
Other Assets (R) 69000 1
Contract Nursing (R) 72301 23,651,410
Capital Outlay and Maintenance (R) 75500 50,000
BRIM Premium (R) 91300
315,334
Total $ 105,131,859
Any unexpended balances remaining in the appropriations for Personal Services and Employee Benefits (fund 0413, appropriation 00100), Repairs and Alterations (fund 0413, appropriation 06400), Equipment (0413, appropriation 07000), Current Expenses (fund 0413, appropriation 13000), Buildings (fund 0413, appropriation 25800), Other Assets (fund 0413, appropriation 69000), Contract Nursing (fund 0413, appropriation 72301), Capital Outlay and Maintenance (fund 0413, appropriation 75500), and BRIM Premium (fund 0413, appropriation 91300) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
The Secretary of the Department of Health Facilities shall have the authority to transfer between the items of appropriation in order to maintain staffing and other issues that arise in a timely manner.

Health Facilities –

Mildred Mitchell-Bateman Hospital
(W.V. Code Chapter 16)
Fund
0414
FY
2027
Org
0512
Personal Services and Employee Benefits (R) 00100 $ 31,492,100
Repairs and Alterations (R) 06400 567,001
Equipment (R) 07000 525,001
Current Expenses (R) 13000 19,486,073
Buildings (R) 25800 157,501
Other Assets (R) 69000 1
Contract Nursing (R) 72301 10,832,516
Capital Outlay and Maintenance (R) 75500 50,000
BRIM Premium (R) 91300
283,122
Total $ 63,393,315
Any unexpended balances remaining in the appropriations for Personal Services and Employee Benefits (fund 0414, appropriation 00100), Repairs and Alterations (fund 0414, appropriation 06400), Equipment (0414, appropriation 07000), Current Expenses (fund 0414, appropriation 13000), Buildings (fund 0414, appropriation 25800), Other Assets (fund 0414, appropriation 69000), Contract Nursing (fund 0414, appropriation 72301), Capital Outlay and Maintenance (fund 0414, appropriation 75500), and BRIM Premium (fund 0414, appropriation 91300) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
The Secretary of the Department of Health Facilities shall have the authority to transfer between the items of appropriation in order to maintain staffing and other issues that arise in a timely manner.

Health Facilities –

William R. Sharpe Jr. Hospital –
Transitional Living Facility
(W.V. Code Chapter 16)
Fund
0415
FY
2027
Org
0512
Personal Services and Employee Benefits (R) 00100 $ 2,117,967
Repairs and Alterations (R) 06400 2,001
Equipment (R) 07000 1
Current Expenses (R) 13000 221,794
Buildings (R) 25800 1
Other Assets (R) 69000 1
Contract Nursing (R) 72301 1
Capital Outlay and Maintenance (R) 75500 5,000
BRIM Premium (R) 91300
20,000
Total $ 2,366,766
Any unexpended balances remaining in the appropriations for Personal Services and Employee Benefits (fund 0415, appropriation 00100), Repairs and Alterations (fund 0415, appropriation 06400), Equipment (0415, appropriation 07000), Current Expenses (fund 0415, appropriation 13000), Buildings (fund 0415, appropriation 25800), Other Assets (fund 0415, appropriation 69000), Contract Nursing (fund 0415, appropriation 72301), Capital Outlay and Maintenance (fund 0415, appropriation 75500), and BRIM Premium (fund 0415, appropriation 91300) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
The Secretary of the Department of Health Facilities shall have the authority to transfer between the items of appropriation in order to maintain staffing and other issues that arise in a timely manner.
DEPARTMENT OF HOMELAND SECURITY

Department of Homeland Security –

Office of the Secretary
(W.V. Code Chapter 5F)
Fund
0430
FY
2027
Org
0601

Personal Services and Employee Benefits 00100 $ 670,572
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 167,222
Repairs and Alterations 06400 500
Equipment 07000 500
Unclassified (R) 09900 30,000
Current Expenses 13000 91,636
Fusion Center (R) 46900 3,080,632
Other Assets 69000 500
Directed Transfer 70000 32,000
BRIM Premium 91300 22,563
WV Fire and EMS Survivor Benefit (R) 93900
200,000
Total $ 4,296,125
Any unexpended balances remaining in the appropriations for Unclassified (fund 0430, appropriation 09900), Current Expenses – Surplus (fund 0430, appropriation 13099), Fusion Center (fund 0430, appropriation 46900), WV Fire and EMS Survivor Benefit (fund 0430, appropriation 93900), and Homeland State Security Administrative Agency (fund 0430, appropriation 95300) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
The above appropriation for Directed Transfer (fund 0430, appropriation 70000) shall be transferred to the Law-Enforcement, Safety and Emergency Worker Funeral Expense Payment Fund (fund 6003).

Division of Emergency Management

(W.V. Code Chapter 15)
Fund
0443
FY
2027
Org
0606

Personal Services and Employee Benefits 00100 $ 2,209,785
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 61,054
Unclassified 09900 19,022
Current Expenses 13000 222,065
SIRN…. 55401 2,600,000
Federal Funds/Grant Match (R) 74900 1,895,591
Mine and Industrial Accident Rapid
Response Call Center 78100 546,254
Early Warning Flood System (R) 87700 1,495,357
BRIM Premium 91300
96,529
Total $ 9,145,657
Any unexpended balances remaining in the appropriations for Federal Funds/Grant Match (fund 0443, appropriation 74900) and Early Warning Flood System (fund 0443, appropriation 87700) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Division of Corrections and Rehabilitation –

West Virginia Parole Board
(W.V. Code Chapter 62)
Fund
0440
FY
2027
Org
0608

Personal Services and Employee Benefits 00100 $ 305,053
Unclassified 09900 10,000
Current Expenses 13000 159,440
Salaries of Members of West Virginia Parole Board 22700 808,050
BRIM Premium 91300
6,149
Total $ 1,288,692
The above appropriation for Salaries of Members of West Virginia Parole Board (fund 0440, appropriation 22700) includes funding for salary, annual increment (as provided for in W.V. Code §5-5-1), and related employee benefits of board members.

Division of Corrections and Rehabilitation –

Central Office
(W.V. Code Chapter 15A)
Fund
0446
FY
2027
Org
0608

Personal Services and Employee Benefits 00100 $ 232,394
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 125,631
Current Expenses 13000
2,400
Total $ 360,425

Division of Corrections and Rehabilitation –

Correctional Units
(W.V. Code Chapter 15A)
Fund
0450
FY
2027
Org
0608

Employee Benefits 01000 $ 1,258,136
Equipment 07000 1,200,000
Children’s Protection Act (R) 09000 838,437
Unclassified 09900 2,078,800
Current Expenses (R) 13000 57,690,483
Facilities Planning and Administration (R) 38600 1,274,200
Charleston Correctional Center 45600 4,886,709
Beckley Correctional Center 49000 3,296,068
Anthony Correctional Center 50400 5,985,286
Huttonsville Correctional Center 51400 26,497,554
Northern Correctional Center 53400 10,204,980
Inmate Medical Expenses (R) 53500 69,703,983
Pruntytown Correctional Center 54300 12,201,061
Corrections Academy 56900 2,299,073
Information Technology Services 59901 2,758,952
Martinsburg Correctional Center 66300 5,967,095
Parole Services 68600 8,202,070
Special Services 68700 7,615,122
Directed Transfer 70000 21,446,591
Investigative Services 71600 3,790,845
Capital Outlay and Maintenance (R) 75500 2,000,000
Salem Correctional Center 77400 14,640,379
Stevens Correctional Center 79100 14,550,614
Parkersburg Correctional Center 82800 9,164,872
St. Mary’s Correctional Center 88100 18,314,348
Denmar Correctional Center 88200 6,713,613
Ohio County Correctional Center 88300 2,881,186
Mt. Olive Correctional Complex 88800 31,842,663
Lakin Correctional Center 89600 14,433,815
BRIM Premium 91300
8,087,657
Total $ 371,824,592
Any unexpended balances remaining in the appropriations for Children’s Protection Act (fund 0450, appropriation 09000), Unclassified – Surplus (fund 0450, appropriation 09700), Current Expenses (fund 0450, appropriation 13000), Facilities Planning and Administration (fund 0450, appropriation 38600), Inmate Medical Expenses (fund 0450, appropriation 53500), Information Services – Surplus (fund 0450, appropriation xxxxx), Capital Improvements – Surplus (fund 0450, appropriation 66100), Special Services - Surplus ( fund 0450, appropriation 68799), Capital Outlay and Maintenance (fund 0450, appropriation 75500), Security System Improvements – Surplus (fund 0450, appropriation 75501), Roof Repairs and Mechanical System Upgrades (fund 0450, appropriation 75502), and Stevens Correctional Center – Surplus (fund 0450, appropriation 79500) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
The Commissioner of Corrections and Rehabilitation shall have the authority to transfer between appropriations.
From the above appropriation for Current Expenses (fund 0450, appropriation 13000), payment shall be made to house Division of Corrections and Rehabilitation inmates in federal, county, and/or regional jails.
The above appropriation for Directed Transfer (fund 0450, appropriation 70000) shall be transferred to the Regional Jails Operating Cash Control Account (fund 6678).
Any realized savings from Energy Savings Contract may be transferred to Facilities Planning and Administration (fund 0450, appropriation 38600).

Division of Corrections and Rehabilitation –

Bureau of Juvenile Services
(W.V. Code Chapter 15A)
Fund
0570
FY
2027
Org
0608

Statewide Reporting Centers 26200 $ 7,988,270
Robert L. Shell Juvenile Center 26700 3,450,260
Resident Medical Expenses (R) 53501 8,077,078
Central Office 70100 2,187,875
Capital Outlay and Maintenance (R) 75500 250,000
Gene Spadaro Juvenile Center 79300 3,793,492
BRIM Premium 91300 115,967
Kenneth Honey Rubenstein Juvenile Center (R) 98000 7,309,972
Vicki Douglas Juvenile Center 98100 3,762,110
Northern Regional Juvenile Center 98200 3,584,690
Lorrie Yeager Jr. Juvenile Center 98300 3,795,691
Sam Perdue Juvenile Center 98400 3,486,027
Tiger Morton Center 98500 3,766,944
Donald R. Kuhn Juvenile Center 98600 6,666,368
J.M. “Chick” Buckbee Juvenile Center 98700
3,650,685
Total $ 61,885,429
Any unexpended balances remaining in the appropriations for Resident Medical Expenses (fund 0570, appropriation 53501), Capital Outlay and Maintenance (fund 0570, appropriation 75500), Roof Repairs and Mechanical System Upgrades (fund 0570, appropriation 75502), and Kenneth Honey Rubenstein Juvenile Center (fund 0570, appropriation 98000) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
The Director of Juvenile Services shall have the authority to transfer between appropriations to the individual juvenile centers above including Statewide Reporting Centers and Central Office and may transfer funds from the individual juvenile centers to Resident Medical Expenses (fund 0570, appropriation 53501).

West Virginia State Police

(W.V. Code Chapter 15)
Fund
0453
FY
2027
Org
0612

Personal Services and Employee Benefits 00100 $ 77,545,733
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 139,953
Repairs and Alterations 06400 450,523
Children’s Protection Act 09000 1,152,889
Current Expenses 13000 10,187,894
Trooper Class 52100 3,120,329
Barracks Lease Payments 55600 238,398
Communications and Other Equipment (R) 55800 1,992,841
Trooper Retirement Fund 60500 13,725,079
Handgun Administration Expense 74700 89,601
Capital Outlay and Maintenance (R) 75500 250,000
Retirement Systems – Unfunded Liability 77500 1
Automated Fingerprint Identification System 89800 2,278,266
BRIM Premium 91300
5,743,921
Total $ 116,915,428
Any unexpended balances remaining in the appropriations for Communications and Other Equipment (fund 0453, appropriation 55800), Capital Outlay, Repairs and Equipment – Surplus (fund 0453, appropriation 67700), and Capital Outlay and Maintenance (fund 0453, appropriation 75500) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
From the above appropriation for Personal Services and Employee Benefits (fund 0453, appropriation 00100), an amount not less than $25,000 shall be expended to offset the costs associated with providing police services for the West Virginia State Fair.

Division of Protective Services

(W.V. Code Chapter 5F)
Fund

0585
FY
2027
Org
0622

Personal Services and Employee Benefits 00100 $ 3,492,379
Repairs and Alterations 06400 8,500
Equipment (R) 07000 64,171
Unclassified (R) 09900 21,991
Current Expenses 13000 370,481
BRIM Premium 91300
32,602
Total $ 3,990,124
Any unexpended balances remaining in the appropriations for Equipment (fund 0585, appropriation 07000) and Unclassified (fund 0585, appropriation 09900) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Division of Administrative Services –

Criminal Justice Fund
(W.V. Code Chapter 15A)
Fund
0546
FY
2027
Org
0623

Personal Services and Employee Benefits 00100 $ 736,763
Repairs and Alterations 06400 1,804
Current Expenses 13000 133,360
Victims of Crime Act (R) 21601 12,966,931
Court Appointed Special Advocates 33301 1,100,000
Child Advocacy Centers (R) 45800 2,217,553
Community Corrections (R) 56100 4,617,973
Statistical Analysis Program 59700 51,498
Sexual Assault Forensic Examination Commission (R) 71400 287,294
Qualitative Analysis and Training for Youth Services (R) 76200 92,594
Law Enforcement Professional Standards 83800 185,273
Justice Reinvestment Initiative (R) 89501 2,347,049
BRIM Premium 91300
2,123
Total $ 24,740,215
Any unexpended balances remaining in the appropriations for Victims of Crime Act – Surplus (fund 0546, appropriation 21099), Victims of Crime Act (fund 0546, appropriation 21601), Child Advocacy Centers (fund 0546, appropriation 45800), Community Corrections (fund 0546, appropriation 56100), Sexual Assault Forensic Examination Commission (fund 0546 appropriation 71400), Qualitative Analysis and Training for Youth Services (fund 0546, appropriation 76200), and Justice Reinvestment Initiative (fund 0546, appropriation 89501) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
From the above appropriation for Child Advocacy Centers (fund 0546, appropriation 45800), the Division may retain an amount not to exceed four percent of the appropriation for administrative purposes.

Division of Administrative Services

(W.V. Code Chapter 15A)
Fund

0619
FY
2027
Org
0623

Personal Services and Employee Benefits 00100 $ 5,392,429
Unclassified 09900 50,000
Current Expenses 13000 555,000
BRIM Premium 91300
40,572
Total $ 6,038,001

DEPARTMENT OF REVENUE

Office of the Secretary

(W.V. Code Chapter 11)
Fund
0465
FY
2027
Org
0701

Personal Services and Employee Benefits 00100 $ 400,830
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 169,361
Repairs and Alterations 06400 1,262
Equipment 07000 8,000
Unclassified 09900 437
Current Expenses 13000 68,459
Direct Transfer 70000 29,038,391
Other Assets 69000
500
Total $ 29,687,240
Any unexpended balance remaining in the appropriation for Unclassified – Total (fund 0465, appropriation 09600) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.
The above appropriation for Direct Transfer (fund 0465, appropriation 70000) shall be transferred to the Personal Income Tax Reserve Fund (fund 1313)

Tax Division

(W.V. Code Chapter 11)
Fund
0470
FY
2027
Org
0702

Personal Services and Employee Benefits (R) 00100 $ 21,251,056
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 145,757
Repairs and Alterations 06400 10,150
Equipment 07000 54,850
Tax Technology Upgrade 09400 3,700,000
Unclassified (R) 09900 174,578
Current Expenses (R) 13000 6,823,635
Multi State Tax Commission 65300 77,958
Other Assets 69000 10,000
BRIM Premium 91300
15,579
Total $ 32,263,563
Any unexpended balances remaining in the appropriations for Personal Services and Employee Benefits (fund 0470, appropriation 00100), Unclassified (fund 0470, appropriation 09900), Current Expenses (fund 0470, appropriation 13000), and Integrated Tax Assessment System (fund 0470, appropriation 29200) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

State Budget Office

(W.V. Code Chapter 11B)
Fund
0595
FY
2027
Org
0703

Personal Services and Employee Benefits 00100 $ 1,080,846
Unclassified (R) 09900 9,200
Current Expenses (R) 13000
46,583
Total $ 1,136,629
Any unexpended balances remaining in the appropriations for Unclassified (fund 0595, appropriation 09900) and Current Expenses (fund 0595, appropriation 13000) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

West Virginia Office of Tax Appeals

(W.V. Code Chapter 11)
Fund
0593
FY
2027
Org
0709

Personal Services and Employee Benefits 00100 $ 1,010,372
Unclassified 09900 5,255
Current Expenses (R) 13000 204,645
BRIM Premium 91300
3,062
Total $ 1,223,334
Any unexpended balance remaining in the appropriation for Current Expenses (fund 0593, appropriation 13000) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.

State Athletic Commission

(W.V. Code Chapter 29)
Fund
0523
FY
2027
Org
0933

Personal Services and Employee Benefits 00100 $ 7,200
Current Expenses 13000
28,875
Total $ 36,075

DEPARTMENT OF TRANSPORTATION

Division of Multimodal Transportation Facilities –

State Rail Authority
(W.V. Code Chapter 17)
Fund
0506
FY
2027
Org
0810

Personal Services and Employee Benefits 00100 $ 393,218
Current Expenses 13000 287,707
Other Assets (R) 69000 1,927,018
BRIM Premium 91300
201,541
Total $ 2,809,484
Any unexpended balance remaining in the appropriation for Other Assets (fund 0506, appropriation 69000) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.

Division of Multimodal Transportation Facilities –

Public Transit
(W.V. Code Chapter 17)
Fund
0510

FY
2027
Org
0810

Equipment (R) 07000 $ 100,000
Current Expenses (R) 13000 1,982,129
Buildings (R) 25800 100,000
Other Assets (R) 69000 50,000
Federal Funds/Grant Match 74900
750,000
Total $ 2,982,129
Any unexpended balances remaining in the appropriations for Equipment (fund 0510, appropriation 07000), Current Expenses (fund 0510, appropriation 13000), Buildings (fund 0510, appropriation 25800), and Other Assets (fund 0510, appropriation 69000) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
From the above appropriation for Current Expenses (fund 0510, appropriation 13000), $30,000 will be used to support the Sistersville Ferry.

Division of Multimodal Transportation Facilities –

(W.V. Code Chapter 17)
Fund
0580
FY
2027
Org
0810
Personal Services and Employee Benefits (R) 00100 $ 723,986
Current Expenses (R) 13000 622,379
BRIM Premium 91300
7,500
Total $ 1,353,865
Any unexpended balances remaining in the appropriations for Personal Services and Employee Benefits (fund 0580, appropriation 00100) and Current Expenses (fund 0580, appropriation 13000) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Division of Multimodal Transportation Facilities –

Aeronautics Commission
(W.V. Code Chapter 17)
Fund
0582
FY
2027
Org
0810

Personal Services and Employee Benefits 00100 $ 237,706
Repairs and Alterations 06400 100
Current Expenses (R) 13000 751,150
BRIM Premium 91300
4,438
Total $ 993,394
Any unexpended balance remaining in the appropriation for Current Expenses (fund 0582, appropriation 13000) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.
DEPARTMENT OF VETERANS’ ASSISTANCE

Department of Veterans’ Assistance

(W.V. Code Chapter 9A)
Fund
0456
FY
2027
Org
0613

Personal Services and Employee Benefits 00100 $ 2,768,733
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 109,702
Repairs and Alterations 06400 5,000
Unclassified 09900 20,000
Current Expenses 13000 236,450
Veterans’ Field Offices (R) 22800 585,550
Veterans’ Nursing Home (R) 28600 11,380,637
Veterans’ Toll Free Assistance Line 32800 2,015
Veterans’ Reeducation Assistance (R) 32900 10,000
Veterans’ Grant Program (R) 34200 335,000
Veterans’ Grave Markers 47300 10,000
Veterans’ Cemetery (R) 80800 433,250
BRIM Premium 91300
50,000
Total $ 15,946,337
Any unexpended balances remaining in the appropriations for Veterans’ Field Offices (fund 0456, appropriation 22800), Buildings (fund 0456, appropriation 25800), Buildings – Surplus (fund 0456, appropriation 25899), Veterans’ Nursing Home (fund 0456, appropriation 28600), Veterans’ Reeducation Assistance (fund 0456, appropriation 32900), Veterans’ Grant Program (fund 0456, appropriation 34200), Veterans’ Bonus – Surplus (fund 0456, appropriation 34400), Veterans’ Cemetery (fund 0456, appropriation 80800), and Educational Opportunities for Children of Deceased Veterans (fund 0456, appropriation 85400) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Department of Veterans’ Assistance –

Veterans’ Home
(W.V. Code Chapter 9A)
Fund
0460
FY
2027
Org
0618
Personal Services and Employee Benefits 00100 $ 1,599,583
Current Expenses (R) 13000 150,944
Veterans Outreach Programs 61700
217,770
Total $ 1,968,297
Any unexpended balances remaining in the appropriations for Current Expenses (fund 0460, appropriation 13000) and Capital Outlay, Repairs and Equipment – Surplus (fund 0460, appropriation 67700) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

BUREAU OF SENIOR SERVICES

Bureau of Senior Services

(W.V. Code Chapter 29)
Fund
0420
FY
2027
Org
0508

Transfer to Division of Human Services for Health Care
and Title XIX Waiver for Senior Citizens 53900 $ 6,580,366
The above appropriation for Transfer to Division of Human Services for Health Care and Title XIX Waiver for Senior Citizens (fund 0420, appropriation 53900) along with the federal moneys generated thereby shall be used for reimbursement for services provided under the program.
The above appropriation is in addition to funding provided in the Lottery Senior Citizens Fund (fund 5405) for this program.

WEST VIRGINIA COUNCIL FOR COMMUNITY
AND TECHNICAL COLLEGE EDUCATION

West Virginia Council for

Community and Technical College Education –
Control Account
(W.V. Code Chapter 18B)
Fund
0596
FY
2027
Org
0420

Skilled Trades Apprenticeship Nontraditional Degree (R) 28101 $ 1,033,650
Community and Technical Education
West Virginia Council for Community
and Technical Education (R) 39200 775,483
Community College Workforce Development (R) 87800 2,792,395
College Transition Program 88700 278,222
West Virginia Advance Workforce Development (R) 89300 3,128,131
Technical Program Development (R) 89400 1,800,735
WV Invests Grant Program (R) 89401
5,054,369
Total $ 14,862,985
Any unexpended balances remaining in the appropriations for Skilled Trades Apprenticeship Nontraditional Degree (fund 0596, appropriation 28101), West Virginia Council for Community and Technical Education (fund 0596, appropriation 39200), Capital Improvements – Surplus (fund 0596, appropriation 66100), Community College Workforce Development (fund 0596, appropriation 87800), West Virginia Advance Workforce Development (fund 0596, appropriation 89300), Technical Program Development (fund 0596, appropriation 89400), and WV Invests Grant Program (fund 0596, appropriation 89401) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Mountwest Community and Technical College

(W.V. Code Chapter 18B)
Fund
0599
FY
2027
Org
0444

Mountwest Community and Technical College 48700 $ 7,266,540

New River Community and Technical College

(W.V. Code Chapter 18B)
Fund
0600
FY
2027
Org
0445

New River Community and Technical College 35800 $ 7,427,480

Pierpont Community and Technical College

(W.V. Code Chapter 18B)
Fund
0597
FY
2027
Org
0446

Pierpont Community and Technical College 93000 $ 8,670,830

Blue Ridge Community and Technical College

(W.V. Code Chapter 18B)
Fund
0601
FY
2027
Org
0447

Blue Ridge Community and Technical College 88500 $ 10,293,911

West Virginia University at Parkersburg

(W.V. Code Chapter 18B)
Fund
0351
FY
2027
Org
0464

West Virginia University – Parkersburg 47100 $ 12,810,316

Southern West Virginia Community and Technical College

(W.V. Code Chapter 18B)
Fund
0380
FY
2027
Org
0487

Southern West Virginia Community and Technical College 44600 $ 10,109,295

West Virginia Northern Community and Technical College

(W.V. Code Chapter 18B)
Fund
0383
FY
2027
Org
0489

West Virginia Northern Community and Technical College 44700 $ 9,488,092

Eastern West Virginia Community and Technical College

(W.V. Code Chapter 18B)
Fund
0587
FY
2027
Org
0492

Eastern West Virginia Community and Technical College 41200 $ 2,504,429

BridgeValley Community and Technical College

(W.V. Code Chapter 18B)
Fund
0618
FY
2027
Org
0493

BridgeValley Community and Technical College 71700 $ 9,452,680
HIGHER EDUCATION POLICY COMMISSION

Higher Education Policy Commission –

Administration –
Control Account
(W.V. Code Chapter 18B and 18C)
Fund
0589
FY
2027
Org
0441

Personal Services and Employee Benefits 00100 $ 2,997,592
RHI Program and Site Support –
RHEP Program Administration (R) 03700 80,000
Mental Health Provider Loan Repayment (R) 11301 100,000
Current Expenses 13000 1,346,902
Higher Education Grant Program 16400 40,619,864
Tuition Contract Program (R) 16500 1,534,232
Underwood-Smith Scholarship Program-Student Awards 16700 1,478,349
Facilities Planning and Administration 38600 1,760,254
Dual Enrollment Program (R) 42201 6,391,687
Higher Education System Initiatives 48801 1,664,773
Directed Transfer 70000 293,500
PROMISE Scholarship – Transfer 80000 18,500,000
HEAPS Grant Program (R) 86700 5,029,925
Health Professionals’ Student Loan Program (R) 86701 547,470
West Virginia Collaboratory xxxxx 1,000,000
Aerospace Maintenance Overhaul Workforce Pathway and
Training xxxxx 500,000
BRIM Premium 91300
17,817
Total $ 83,862,365
Any unexpended balances remaining in the appropriations for RHI Program and Site Support – RHEP Program Administration (fund 0589, 03700), Mental Health Provider Loan Repayment (fund 0589, appropriation 11301), Current Expenses – Surplus (fund 0589, appropriation 13099), Tuition Contract Program (fund 0589, appropriation 16500), Fire and EMS Training Program Support – Surplus (fund 0589, appropriation 31099), Dual Enrollment Program (fund 0589, appropriation 42201), Nursing Program Expansion Support – Surplus (fund 0589, appropriation 42299), HEAPS Grant Program (fund 0589, appropriation 86700), Health Professionals’ Student Loan Program (fund 0589, appropriation 86701), and Institutional Deferred Maintenance – Surplus (fund 0589, appropriation xxxxx) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
The above appropriation for Facilities Planning and Administration (fund 0589, appropriation 38600) is for operational expenses of the West Virginia Regional Technology Park between construction and full occupancy.
The above appropriation for Higher Education Grant Program (fund 0589, appropriation 16400) shall be transferred to the Higher Education Grant Fund (fund 4933) established by W.V. Code §18C-5-3.
The above appropriation for Underwood-Smith Scholarship Program - Student Awards (fund 0589, appropriation 16700) shall be transferred to the Underwood-Smith Teaching Scholars Program Fund (fund 4922) established by W.V. Code §18C-4-1.
The above appropriation for Directed Transfer (fund 0589, appropriation 70000) shall be transferred to the Military College Advisory Council Fund (fund 4910).
The above appropriation for PROMISE Scholarship – Transfer (fund 0589, appropriation 80000) shall be transferred to the PROMISE Scholarship Fund (fund 4296) established by W.V. Code §18C-7-7.
The above appropriation for Dual Enrollment Program (fund 0589, appropriation 42201) shall be used for the Dual Enrollment Program established by House Bill 2005 during the 2024 Regular Session.

West Virginia University –

School of Medicine –
Medical School Fund
(W.V. Code Chapter 18B)
Fund
0343
FY
2027
Org
0463

WVU School of Health Science – Eastern Division 05600 $ 2,507,749
WVU – School of Health Sciences 17400 16,557,240
WVU – School of Health Sciences – Charleston Division 17500 2,545,639
Rural Health Outreach Programs (R) 37700 174,202
West Virginia University School of Medicine
BRIM Subsidy 46000
1,203,087
Total $ 22,987,917
Any unexpended balance remaining in the appropriation for Rural Health Outreach Programs (fund 0343, appropriation 37700) at the close of fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.

West Virginia University –

General Administrative Fund
(W.V. Code Chapter 18B)
Fund
0344
FY
2027
Org
0463

Washington Center (R) 26801 $ 1,503,384
West Virginia University Land Grant Match 45101 8,799,780
West Virginia University 45900 102,974,246
Jackson’s Mill (R) 46100 524,868
West Virginia University Institute of Technology 47900 9,176,647
State Priorities – Brownfield Professional Development (R) 53100 816,556
Energy Express (R) 86100 387,438
West Virginia University – Potomac State 99400
5,753,601
Total $ 129,936,520
Any unexpended balances remaining in the appropriations for Washington Center (fund 0344, appropriation 26801), West Virginia University – Surplus (fund 0344, appropriation 30099), Jackson’s Mill (fund 0344, appropriation 46100), State Priorities – Brownfield Professional Development (fund 0344, appropriation 53100), National Cancer Institute – Surplus (fund 0344, appropriation 65399), and Energy Express (fund 0344, appropriation 86100) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
From the above appropriation for Jackson’s Mill (fund 0344, appropriation 46100), $250,000 shall be used for the West Virginia State Fire Training Academy.

Marshall University –

School of Medicine
(W.V. Code Chapter 18B)
Fund
0347
FY
2027
Org
0471

Marshall Medical School 17300 $ 8,885,870
Rural Health Outreach Program (R) 37700 161,318
Forensic Lab (R) 37701 228,001
Center for Rural Health (R) 37702 172,376
Marshall University Medical School BRIM Subsidy 44900
872,612
Total $ 10,320,177
Any unexpended balances remaining in the appropriations for Rural Health Outreach Programs (fund 0347, appropriation 37700), Forensic Lab (fund 0347, appropriation 37701), and Center for Rural Health (fund 0347, appropriation 37702) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Marshall University –

General Administration Fund
(W.V. Code Chapter 18B)
Fund
0348
FY
2027
Org
0471

National Youth Science Academy (R) 13200 $ 1,000,000
Marshall University Minority Health Institute (R) 42301 100,000
Marshall University 44800 57,781,301
Luke Lee Listening Language and Learning Lab (R) 44801 161,726
Vista E-Learning (R) 51900 229,019
State Priorities – Brownfield Professional Development (R) 53100 809,606
Marshall University Graduate College Writing Project (R) 80700 25,412
WV Autism Training Center (R) 93200
2,064,283
Total $ 62,171,347
Any unexpended balances remaining in the appropriations for National Youth Science Camp (fund 0348, appropriation 13200), Marshall University Minority Health Institute (fund 0348, appropriation 42301), Marshall University Cybersecurity Program – Surplus (fund 0348, appropriation 42302) Luke Lee Listening Language and Learning Lab (fund 0348, appropriation 44801), VISTA E-Learning (fund 0348, appropriation 51900), State Priorities – Brownfield Professional Development (fund 0348, appropriation 53100), Marshall University Graduate College Writing Project (fund 0348, appropriation 80700), and WV Autism Training Center (fund 0348, appropriation 93200) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

West Virginia School of Osteopathic Medicine

(W.V. Code Chapter 18B)
Fund
0336
FY
2027
Org
0476

West Virginia School of Osteopathic Medicine 17200 $ 5,884,881
Rural Health Outreach Programs (R) 37700 178,514
West Virginia School of Osteopathic Medicine
BRIM Subsidy 40300 153,405
Rural Health Initiative – Medical Schools Support 58100
430,649
Total $ 6,647,449
Any unexpended balances remaining in the appropriations for West Virginia School of Osteopathic Medicine – Surplus (fund 0336, appropriation 17299), Rural Health Outreach Programs (fund 0336, appropriation 37700), and Capital Outlay, Repairs and Equipment – Surplus (fund 0336, appropriation 67700) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Bluefield State University

(W.V. Code Chapter 18B)
Fund
0354
FY
2027
Org
0482

Bluefield State University 40800 $ 7,373,016

Concord University

(W.V. Code Chapter 18B)
Fund
0357
FY
2027
Org
0483

Concord University 41000 $ 12,044,454

Fairmont State University

(W.V. Code Chapter 18B)
Fund
0360
FY
2027
Org
0484

Fairmont State University 41400 $ 21,428,966

Glenville State University

(W.V. Code Chapter 18B)
Fund
0363
FY
2027
Org
0485

Glenville State University 42800 $ 8,228,878

Shepherd University

(W.V. Code Chapter 18B)
Fund
0366
FY
2027
Org
0486

Shepherd University 43200 $ 14,126,797

West Liberty University

(W.V. Code Chapter 18B)
Fund
0370
FY
2027
Org
0488

West Liberty University 43900 $ 10,879,707

West Virginia State University

(W.V. Code Chapter 18B)
Fund
0373
FY
2027
Org
0490

West Virginia State University 44100 $ 12,395,688
Healthy Grandfamilies (R) 62101 800,000
LPN to BSN Program xxxxx 250,000
West Virginia State University Land Grant Match 95600
5,000,000
Total $ 18,445,688
Any unexpended balance remaining in the appropriation for Healthy Grandfamilies (fund 0373, appropriation 62101) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.

Higher Education Policy Commission –

Administration –
West Virginia Network for Educational Telecomputing (WVNET)
(W.V. Code Chapter 18B)
Fund
0551
FY
2027
Org
0495

WVNET 16900 $ 2,028,906

MISCELLANEOUS BOARDS AND COMMISSIONS

Adjutant General –

State Militia
(W.V. Code Chapter 15)
Fund
0433
FY
2027
Org
0603

Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 $ 187,225
Unclassified (R) 09900 100,643
College Education Fund 23200 2,500,000
Civil Air Patrol 23400 249,664
SEARCH Director (R) 50201 69,504
Armory Board Transfer 70015 2,317,555
Mountaineer ChalleNGe Academy (R) 70900 3,680,654
Military Authority (R) 74800 6,773,503
Drug Enforcement and Support 74801
1,198,711
Total $ 17,077,459
Any unexpended balances remaining in the appropriations for Unclassified (fund 0433, appropriation 09900), Recruit WV Employment Program – Surplus (fund 0433, appropriation 30799), SEARCH Director (fund 0433, appropriation 50201), Capital Outlay, Repairs and Equipment – Surplus (fund 0433, appropriation 67700), Armory Board Transfers – Surplus (fund 0433, appropriation 70299), Mountaineer ChalleNGe Academy (fund 0433, appropriation 70900), Military Authority (fund 0433, appropriation 74800), Military Authority – Surplus (fund 0433, appropriation 74899), and Federal Funds/Grant Match (fund 0433, appropriation 85700) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
From the above appropriations an amount approved by the Adjutant General may be transferred to the State Armory Board for operation and maintenance of National Guard Armories.
The Adjutant General shall have the authority to transfer between appropriations.
From the above appropriation and other state and federal funding, the Adjutant General shall provide an amount not less than $3,680,654 to the Mountaineer ChalleNGe Academy to meet anticipated program demand.

Adjutant General –

Military Fund
(W.V. Code Chapter 15)
Fund
0605
FY
2027
Org
0603

Personal Services and Employee Benefits 00100 $ 50,000
Current Expenses 13000
28,887
Total $ 78,887
Total TITLE II, Section 1 – General Revenue
(Including claims against the state) $ 5,484,667,000

Sec. 2. Appropriations from state road fund
. — From the state road fund there are hereby appropriated conditionally upon the fulfillment of the provisions set forth in Article 2, Chapter 11B of the Code the following amounts, as itemized, for expenditure during the fiscal year 2027.
DEPARTMENT OF TRANSPORTATION

Division of Motor Vehicles

(W.V. Code Chapters 17, 17A, 17B, 17C, 17D, 20, and 24A)
Fund
9007
FY
2027
Org
0802
State
Appro- Road
priation Fund

Personal Services and Employee Benefits 00100 $ 44,521,376
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 129,500
Repairs and Alterations 06400 144,000
Equipment 07000 1,080,000
Current Expenses 13000 27,556,730
Buildings 25800 10,000
Other Assets 69000 2,480,000
BRIM Premium 91300
110,000
Total $ 76,031,606

Division of Highways

(W.V. Code Chapters 17 and 17C)
Fund
9017
FY
2027
Org
0803

Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 $ 200,000
Debt Service 04000 120,000,000
Maintenance 23700 707,134,950
Inventory Revolving 27500 17,000,000
Equipment Revolving 27600 53,996,517
General Operations 27700 189,029,495
Interstate Construction 27800 275,000,000
Other Federal Aid Programs 27900 450,000,000
Appalachian Programs 28000 250,000,000
Highway Litter Control 28200
1,650,000
Total $ 2,064,010,962
The above appropriations are to be expended in accordance with the provisions of Chapters 17 and 17C of the W.V. Code.
The Commissioner of Highways shall have the authority to operate revolving funds within the State Road Fund for the operation and purchase of various types of equipment used directly and indirectly in the construction and maintenance of roads and for the purchase of inventories and materials and supplies.
There is hereby appropriated in addition to the above appropriations, sufficient money for the payment of claims, accrued or arising during this budgetary period, to be paid in accordance with Sections 17, 17a and 18, Article 2, Chapter 14 of the W.V. Code.
It is the intent of the Legislature to capture and match all federal funds available for expenditure on the Appalachian highway system at the earliest possible time. Therefore, should amounts in excess of those appropriated be required for the purposes of Appalachian Programs, funds in excess of the amount appropriated may be made available upon recommendation of the Commissioner and approval of the Governor. Further, for the purpose of Appalachian Programs, funds appropriated by appropriation may be transferred to other appropriations upon recommendation of the Commissioner and approval of the Governor.
Total TITLE II, Section 2 – State Road Fund
(Including claims against the state) $ 2,140,737,875

Sec. 3. Appropriations from other funds.
— From the funds designated there are hereby appropriated conditionally upon the fulfillment of the provisions set forth in Article 2, Chapter 11B of the Code the following amounts, as itemized, for expenditure during the fiscal year 2027.

LEGISLATIVE

Crime Victims Compensation Fund

(W.V. Code Chapter 14)
Fund
1731
FY
2027
Org
2300

Appro- Other
priation Funds

Personal Services and Employee Benefits 00100 $ 509,681
Repairs and Alterations 06400 1,000
Current Expenses 13000 133,903
Economic Loss Claim Payment Fund 33400 2,000,000
Other Assets 69000
3,700
Total $ 2,648,284

JUDICIAL

Supreme Court –

Court Advanced Technology Subscription Fund
(W.V. Code Chapter 51)
Fund
1704
FY
2027
Org
2400
Current Expenses 13000 $ 100,000

Supreme Court –

Adult Drug Court Participation Fund

(W.V. Code Chapter 62)

Fund
1705
FY
2027
Org
2400

Current Expenses 13000 $ 200,000

Supreme Court –

Family Court Fund
(W.V. Code Chapter 51)
Fund
1763
FY
2027
Org
2400

Current Expenses 13000 $ 900,000

Supreme Court –

Court Facilities Maintenance Fund
(W.V. Code Chapter 51)
Fund
1766
FY
2027
Org
2400

Repairs and Alterations 06400 $ 70,000
Current Expenses 13000
680,000
Total $ 750,000

EXECUTIVE

Governor’s Office –

Minority Affairs Fund
(W.V. Code Chapter 5)
Fund
1058
FY
2027
Org
0100

Personal Services and Employee Benefits 00100 $ 139,958
Martin Luther King, Jr. Holiday Celebration 03100 8,926
Current Expenses 13000
128,200
Total $ 277,084

Auditor’s Office –

Grant Recovery Fund
(W.V. Code Chapter 12)
Fund
1205
FY
2027
Org
1200

Repairs and Alterations 06400 $ 2,000
Equipment 07000 7,000
Current Expenses 13000
191,000
Total $ 200,000

Auditor’s Office –

Land Operating Fund
(W.V. Code Chapters 11A, 12, and 36)
Fund
1206
FY
2027
Org
1200

Personal Services and Employee Benefits 00100 $ 928,577
Repairs and Alterations 06400 2,600
Equipment 07000 426,741
Unclassified 09900 15,139
Current Expenses 13000 715,291
Cost of Delinquent Land Sale 76800
2,641,168
Total $ 4,729,516
There is hereby appropriated from this fund, in addition to the above appropriations if needed, the necessary amount for the expenditure of funds other than Personal Services and Employee Benefits to enable the division to pay the direct expenses relating to land sales as provided in Chapter 11A of the West Virginia Code.
The total amount of these appropriations shall be paid from the special revenue fund out of fees and collections as provided by law.

Auditor’s Office –

Local Government Purchasing Card Expenditure Fund
(W.V. Code Chapter 6)
Fund
1224
FY
2027
Org
1200

Personal Services and Employee Benefits 00100 $ 677,007
Repairs and Alterations 06400 6,000
Equipment 07000 10,805
Current Expenses 13000 282,030
Other Assets 69000 50,000
Statutory Revenue Distribution 74100
3,500,000
Total $ 4,525,842
There is hereby appropriated from this fund, in addition to the above appropriations if needed, the amount necessary to meet the transfer of revenue distribution requirements to provide a proportionate share of rebates back to the general fund of local governments based on utilization of the program in accordance with W.V. Code §6-9-2b.

Auditor’s Office –

Securities Regulation Fund
(W.V. Code Chapter 32)
Fund
1225
FY
2027
Org
1200

Personal Services and Employee Benefits 00100 $ 3,639,259
Repairs and Alterations 06400 12,400
Equipment 07000 594,700
Unclassified 09900 31,866
Current Expenses 13000 1,463,830
Other Assets 69000
1,200,000
Total $ 6,942,055

Auditor’s Office –

Technology Support and Acquisition Fund
(W.V. Code Chapter 12)
Fund
1233
FY
2027
Org
1200

Current Expenses 13000 $ 10,000
Other Assets 69000
5,000
Total $ 15,000
Fifty percent of the deposits made into this fund shall be transferred to the Treasurer’s Office – Technology Support and Acquisition Fund (fund 1329) for expenditure for the purposes described in W.V. Code §12-3-10c.

Auditor’s Office –

Purchasing Card Administration Fund
(W.V. Code Chapter 12)
Fund
1234
FY
2027
Org
1200

Personal Services and Employee Benefits 00100 $ 4,008,859
Repairs and Alterations 06400 5,500
Equipment 07000 850,000
Current Expenses 13000 2,303,622
Other Assets 69000 508,886
Statutory Revenue Distribution 74100
8,000,000
Total $ 15,676,867
There is hereby appropriated from this fund, in addition to the above appropriations if needed, the amount necessary to meet the transfer and revenue distribution requirements to the Purchasing Improvement Fund (fund 2264), the Entrepreneurship and Innovation Investment Fund (fund 3014), the Hatfield-McCoy Regional Recreation Authority, and the State Park Operating Fund (fund 3265) per W.V. Code §12-3-10d.

Auditor’s Office –

Chief Inspector’s Fund
(W.V. Code Chapter 6)
Fund
1235
FY
2027
Org
1200

Personal Services and Employee Benefits 00100 $ 3,980,340
Equipment 07000 50,000
Current Expenses 13000
765,915
Total $ 4,796,255

Auditor’s Office –

Private Trust Company Application Fund
(W.V. Code Chapters 31 and 46)
Fund
1241
FY
2027
Org
1200

Equipment 07000 $ 30,000
Current Expenses 13000
60,000
Total $ 90,000

Department of Agriculture –

Agriculture Fees Fund
(W.V. Code Chapters 19)
Fund
1401
FY
2027
Org
1400

Personal Services and Employee Benefits 00100 $ 3,192,242
Repairs and Alterations 06400 158,500
Equipment 07000 436,209
Unclassified 09900 37,425
Current Expenses 13000 1,856,184
Other Assets 69000
10,000
Total $ 5,690,560

Department of Agriculture –

West Virginia Rural Rehabilitation Program
(W.V. Code Chapter 19)
Fund
1408
FY
2027
Org
1400

Personal Services and Employee Benefits 00100 $ 86,863
Unclassified 09900 10,476
Current Expenses 13000
2,200,000
Total $ 2,297,339

Department of Agriculture –

General John McCausland Memorial Farm Fund
(W.V. Code Chapter 19)
Fund
1409
FY
2027
Org
1400

Personal Services and Employee Benefits 00100 $ 88,266
Repairs and Alterations 06400 36,400
Equipment 07000 15,000
Unclassified 09900 2,100
Current Expenses 13000
89,500
Total $ 231,266
The above appropriations shall be expended in accordance with Article 26, Chapter 19 of the Code.

Department of Agriculture –

Farm Operating Fund
(W.V. Code Chapter 19)
Fund
1412
FY
2027
Org
1400

Personal Services and Employee Benefits 00100 $ 950,241
Repairs and Alterations 06400 388,722
Equipment 07000 399,393
Unclassified 09900 15,173
Current Expenses 13000 1,367,464
Other Assets 69000
20,000
Total $ 3,140,993

Department of Agriculture –

Capital Improvements Fund
(W.V. Code Chapter 19)
Fund
1413
FY
2027
Org
1400

Repairs and Alterations 06400 $ 1,000,000
Equipment 07000 1,500,000
Unclassified 09900 20,000
Current Expenses 13000 1,000,000
Buildings 25800 3,000,000
Other Assets 69000
480,000
Total $ 7,000,000

Department of Agriculture –

Agriculture Development Fund
(W.V. Code Chapter 19)
Fund
1423
FY
2027
Org
1400

Current Expenses 13000 $ 100,000

Department of Agriculture –

Donated Food Fund
(W.V. Code Chapter 19)
Fund
1446
FY
2027
Org
1400

Personal Services and Employee Benefits 00100 $ 1,198,313
Repairs and Alterations 06400 128,500
Equipment 07000 10,000
Unclassified 09900 45,807
Current Expenses 13000 3,410,542
Other Assets 69000 27,000
Land 73000
250,000
Total $ 5,070,162

Department of Agriculture –

Integrated Predation Management Fund
(W.V. Code Chapter 7)
Fund
1465
FY
2027
Org
1400

Current Expenses 13000 $ 112,500

Department of Agriculture –

West Virginia Spay Neuter Assistance Fund
(W.V. Code Chapter 19)
Fund
1481
FY
2027
Org
1400

Personal Services and Employee Benefits 00100 $ 101,046
Current Expenses 13000
1,200,000
Total $ 1,301,046

Department of Agriculture –

Veterans and Heroes to Agriculture Fund
(W.V. Code Chapter 19)
Fund
1483
FY
2027
Org
1400

Current Expenses 13000 $ 7,500

Department of Agriculture –

State FFA-FHA Camp and Conference Center
(W.V. Code Chapters 18 and 18A)
Fund
1484
FY
2027
Org
1400

Personal Services and Employee Benefits 00100 $ 1,314,272
Repairs and Alterations 06400 82,500
Equipment 07000 76,000
Unclassified 09900 17,000
Current Expenses 13000 1,143,306
Buildings 25800 1,000
Other Assets 69000 10,000
Land 73000
1,000
Total $ 2,645,078

Attorney General –

Antitrust Enforcement Fund
(W.V. Code Chapter 47)
Fund
1507
FY
2027
Org
1500

Personal Services and Employee Benefits 00100 $ 371,559
Repairs and Alterations 06400 1,000
Equipment 07000 1,000
Current Expenses 13000
148,803
Total $ 522,362

Attorney General –

Preneed Burial Contract Regulation Fund
(W.V. Code Chapter 47)
Fund
1513
FY
2027
Org
1500

Personal Services and Employee Benefits 00100 $ 245,144
Repairs and Alterations 06400 1,000
Equipment 07000 1,000
Current Expenses 13000
54,615
Total $ 301,759

Attorney General –

Preneed Funeral Guarantee Fund
(W.V. Code Chapter 47)
Fund
1514
FY
2027
Org
1500

Current Expenses 13000 $ 901,135

Secretary of State –

Service Fees and Collection Account
(W.V. Code Chapters 3, 5, and 59)
Fund
1612
FY
2027
Org
1600

Personal Services and Employee Benefits 00100 $ 1,228,258
Unclassified 09900 4,524
Current Expenses 13000
8,036
Total $ 1,240,818

Secretary of State –

General Administrative Fees Account
(W.V. Code Chapters 3, 5, and 59)
Fund
1617
FY
2027
Org
1600

Personal Services and Employee Benefits 00100 $ 3,317,526
Unclassified 09900 25,529
Current Expenses 13000 1,276,716
Technology Improvements 59900
1,370,000
Total $ 5,989,771

DEPARTMENT OF ADMINISTRATION

Department of Administration –

Office of the Secretary –
Tobacco Settlement Fund
(W.V. Code Chapter 4)
Fund
2041
FY
2027
Org
0201

Tobacco Settlement Securitization Trustee Passthru 65000 $ 80,000,000

Department of Administration –

Office of the Secretary –
Employee Pension and Health Care Benefit Fund
(W.V. Code Chapter 18)
Fund
2044
FY
2027
Org
0201

Current Expenses 13000 $ 40,528,000
The above appropriation for Current Expenses (fund 2044, appropriation 13000) shall be transferred to the Consolidated Public Retirement Board – Teachers’ Accumulation Fund (fund 2600).

Department of Administration –

Division of Finance –
Shared Services Section Fund
(W.V. Code Chapter 5A)
Fund
2020
FY
2027
Org
0209

Personal Services and Employee Benefits 00100 $ 1,666,519
Current Expenses 13000
500,000
Total $ 2,166,519

Division of Purchasing –

Vendor Fee Fund
(W.V. Code Chapter 5A)
Fund
2263
FY
2027
Org
0213

Personal Services and Employee Benefits 00100 $ 623,097
Current Expenses 13000 9,115
BRIM Premium 91300
810
Total $ 633,022

Division of Purchasing –

Purchasing Improvement Fund
(W.V. Code Chapter 5A)
Fund
2264
FY
2027
Org
0213

Personal Services and Employee Benefits 00100 $ 1,081,807
Repairs and Alterations 06400 500
Equipment 07000 500
Unclassified 09900 5,562
Current Expenses 13000 492,066
Other Assets 69000 500
BRIM Premium 91300
850
Total $ 1,581,785

Travel Management –

Aviation Fund
(W.V. Code Chapter 5A)
Fund
2302
FY
2027
Org
0215

Repairs and Alterations 06400 $ 1,275,237
Equipment 07000 1,000
Unclassified 09900 1,000
Current Expenses 13000 149,700
Buildings 25800 100
Other Assets 69000 100
Land 73000
100
Total $ 1,427,237

Fleet Management Division Fund

(W.V. Code Chapter 5A)
Fund
2301
FY
2027
Org
0216

Personal Services and Employee Benefits 00100 $ 858,737
Repairs and Alterations 06400 12,000
Equipment 07000 800,000
Unclassified 09900 4,000
Current Expenses 13000 11,630,614
Other Assets 69000
2,000
Total $ 13,307,351

Division of Personnel

(W.V. Code Chapter 29)
Fund
2440
FY
2027
Org
0222

Personal Services and Employee Benefits 00100 $ 5,105,299
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 122,500
Repairs and Alterations 06400 5,000
Equipment 07000 20,000
Unclassified 09900 51,418
Current Expenses 13000 1,262,813
Other Assets 69000
60,000
Total $ 6,627,030
The total amount of these appropriations shall be paid from a special revenue fund out of fees collected by the Division of Personnel.

West Virginia Prosecuting Attorneys Institute

(W.V. Code Chapter 7)
Fund
2521
FY
2027
Org
0228

Personal Services and Employee Benefits 00100 $ 140,135
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 119,000
Repairs and Alterations 06400 600
Equipment 07000 500
Unclassified 09900 4,023
Current Expenses 13000 217,528
Other Assets 69000
500
Total $ 482,286

Office of Technology –

Technology Infrastructure Reinvestment Fund
(W.V. Code Chapter 31)
Fund
2209
FY
2027
Org
0231
Current Expenses 13000 $ 400,000

Office of Technology –

Office of Technology Fund
(W.V. Code Chapter 5A)
Fund
2220
FY
2027
Org
0231

Personal Services and Employee Benefits 00100 $ 24,663,228
Repairs and Alterations 06400 1,000
Equipment 07000 2,100,000
Unclassified 09900 351,068
Current Expenses 13000 57,927,608
Other Assets 69000
1,055,000
Total $ 86,097,904
DEPARTMENT OF COMMERCE

Division of Forestry

(W.V. Code Chapter 19)
Fund
3081
FY
2027
Org
0305

Personal Services and Employee Benefits 00100 $ 226,602
Repairs and Alterations 06400 53,000
Equipment 07000 300,000
Current Expenses 13000
439,830
Total $ 1,019,432

Division of Forestry –

Timbering Operations Enforcement Fund
(W.V. Code Chapter 19)
Fund
3082
FY
2027
Org
0305

Personal Services and Employee Benefits 00100 $ 267,928
Repairs and Alterations 06400 11,250
Current Expenses 13000
54,873
Total $ 334,051

Division of Forestry –

Severance Tax Operations
(W.V. Code Chapter 11)
Fund
3084
FY
2027
Org
0305

Current Expenses 13000 $ 282,614

Geological and Economic Survey –

Geological and Analytical Services Fund
(W.V. Code Chapter 29)
Fund
3100
FY
2027
Org
0306

Personal Services and Employee Benefits 00100 $ 37,966
Repairs and Alterations 06400 50,000
Equipment 07000 20,000
Unclassified 09900 2,182
Current Expenses 13000 141,631
Other Assets 69000
10,000
Total $ 261,779
The above appropriations shall be used in accordance with W.V. Code §29-2-4.

Office of Energy –

Energy Assistance
(W.V. Code Chapter 5B)
Fund
3010
FY
2027
Org
0307

Energy Assistance - Total 64700 $ 7,211

Division of Economic Development –

Broadband Enhancement Fund
(W.V. Code Chapter 31G)
Fund
3013
FY
2027
Org
0307

Personal Services and Employee Benefits 00100 $ 133,072
Current Expenses 13000
1,648,318
Total $ 1,781,390

Division of Economic Development –

Entrepreneurship and Innovation Investment Fund
(W.V. Code Chapter 5B)
Fund
3014
FY
2027
Org
0307

Entrepreneurship and Innovation Investment Fund 70301 $ 1,500,000

Division of Economic Development –

Broadband Development Fund
(W.V. Code Chapter 31G)
Fund
3034
FY
2027
Org
0307

Personal Services and Employee Benefits 00100 $ 697,585
Unclassified 09900 2,000,000
Current Expenses 13000
235,302,925
Total $ 238,000,510

Division of Economic Development –

Office of Coalfield Community Development
(W.V. Code Chapter 5B)
Fund
3162
FY
2027
Org
0307

Personal Services and Employee Benefits 00100 $ 440,848
Unclassified 09900 8,300
Current Expenses 13000
399,191
Total $ 848,339

Division of Labor –

West Virginia Jobs Act Fund
(W.V. Code Chapter 21)
Fund
3176
FY
2027
Org
0308

Equipment 07000 $ 25,000
Current Expenses 13000
75,000
Total $ 100,000

Division of Labor –

HVAC Fund
(W.V. Code Chapter 21)
Fund
3186
FY
2027
Org
0308

Personal Services and Employee Benefits 00100 $ 518,536
Repairs and Alterations 06400 4,500
Unclassified 09900 4,000
Current Expenses 13000 82,000
Buildings 25800 1,000
BRIM Premium 91300
8,500
Total $ 618,536

Division of Labor –

Elevator Safety Fund
(W.V. Code Chapter 21)
Fund
3188
FY
2027
Org
0308

Personal Services and Employee Benefits 00100 $ 306,503
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 129,221
Repairs and Alterations 06400 2,000
Unclassified 09900 2,261
Current Expenses 13000 94,712
Buildings 25800 1,000
BRIM Premium 91300
8,500
Total $ 544,197

Division of Labor –

Steam Boiler Fund
(W.V. Code Chapter 21)
Fund
3189
FY
2027
Org
0308

Personal Services and Employee Benefits 00100 $ 85,564
Repairs and Alterations 06400 2,000
Unclassified 09900 1,000
Current Expenses 13000 20,000
Buildings 25800 1,000
BRIM Premium 91300
1,000
Total $ 110,564

Division of Labor –

Crane Operator Certification Fund
(W.V. Code Chapter 21)
Fund
3191
FY
2027
Org
0308

Personal Services and Employee Benefits 00100 $ 143,836
Repairs and Alterations 06400 1,500
Unclassified 09900 380
Current Expenses 13000 30,675
Buildings 25800 1,000
BRIM Premium 91300
7,000
Total $ 184,391

Division of Labor –

Amusement Rides and Amusement Attraction Safety Fund
(W.V. Code Chapter 21)
Fund
3192
FY
2027
Org
0308

Personal Services and Employee Benefits 00100 $ 205,701
Repairs and Alterations 06400 2,000
Unclassified 09900 1,281
Current Expenses 13000 44,520
Buildings 25800 1,000
BRIM Premium 91300
8,500
Total $ 263,002

Division of Labor –

State Manufactured Housing Administration Fund
(W.V. Code Chapter 21)
Fund
3195
FY
2027
Org
0308

Personal Services and Employee Benefits 00100 $ 307,453
Repairs and Alterations 06400 1,000
Unclassified 09900 1,847
Current Expenses 13000 43,700
Buildings 25800 1,000
BRIM Premium 91300
3,404
Total $ 358,404

Division of Labor –

Weights and Measures Fund
(W.V. Code Chapter 47)
Fund
3196
FY
2027
Org
0308
Repairs and Alterations 06400 $ 10,000
Equipment 07000 10,000
Unclassified 09900 1,200
Current Expenses 13000 93,000
BRIM Premium 91300
7,000
Total $ 121,200

Division of Labor –

Bedding and Upholstery Fund
(W.V. Code Chapter 47)
Fund
3198
FY
2027
Org
0308

Personal Services and Employee Benefits 00100 $ 157,637
Repairs and Alterations 06400 2,000
Unclassified 09900 2,000
Current Expenses 13000 145,400
Buildings 25800 1,000
BRIM Premium 91300
8,700
Total $ 316,737

Division of Labor –

Psychophysiological Examiners Fund
(W.V. Code Chapter 21)
Fund
3199
FY
2027
Org
0308

Current Expenses 13000 $ 4,000

Division of Natural Resources –

License Fund - Wildlife Resources
(W.V. Code Chapter 20)
Fund
3200
FY
2027
Org
0310

Wildlife Resources 02300 $ 11,411,001
Administration 15500 2,827,899
Capital Improvements and Land Purchase (R) 24800 2,827,899
Law Enforcement 80600
11,411,001
Total $ 28,477,800
The total amount of these appropriations shall be paid from a special revenue fund out of fees collected by the Division of Natural Resources.
Any unexpended balance remaining in the appropriation for Capital Improvements and Land Purchase (fund 3200, appropriation 24800) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.

Division of Natural Resources –

Natural Resources Game Fish and Aquatic Life Fund
(W.V. Code Chapter 22)
Fund
3202
FY
2027
Org
0310

Current Expenses 13000 $ 125,000

Division of Natural Resources –

Nongame Fund
(W.V. Code Chapter 20)
Fund
3203
FY
2027
Org
0310

Personal Services and Employee Benefits 00100 $ 741,787
Equipment 07000 106,615
Current Expenses 13000
201,810
Total $ 1,050,212

Division of Natural Resources –

Planning and Development Division
(W.V. Code Chapter 20)
Fund
3205
FY
2027
Org
0310

Personal Services and Employee Benefits 00100 $ 491,173
Repairs and Alterations 06400 15,016
Equipment 07000 308,300
Current Expenses 13000 1,056,876
Buildings 25800 8,300
Other Assets 69000 1,900,000
Land 73000
31,700
Total $ 3,811,365

Division of Natural Resources –

State Parks and Recreation Endowment Fund
(W.V. Code Chapter 20)
Fund
3211
FY
2027
Org
0310

Repairs and Alterations (R) 06400 $ 3,000
Equipment (R) 07000 1,002,000
Current Expenses (R) 13000 4,031,000
Buildings (R) 25800 3,000
Other Assets (R) 69000 10,004,000
Land (R) 73000
2,000
Total $ 15,045,000
Any unexpended balances remaining in the appropriations for Repairs and Alterations (fund 3211, appropriation 06400), Equipment (fund 3211, appropriation 07000), Current Expenses (fund 3211, appropriation 13000), Buildings (fund 3211, appropriation 25800), Other Assets (fund 3211, appropriation 69000), and Land (fund 3211, appropriation 73000) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Division of Natural Resources –

Whitewater Study and Improvement Fund
(W.V. Code Chapter 20)
Fund
3253
FY
2027
Org
0310

Personal Services and Employee Benefits 00100 $ 78,929
Equipment 07000 1,297
Current Expenses 13000 64,778
Buildings 25800
6,969
Total $ 151,973

Division of Natural Resources –

Whitewater Advertising and Promotion Fund
(W.V. Code Chapter 20)
Fund
3256
FY
2027
Org
0310

Unclassified 09900 $ 200
Current Expenses 13000
19,800
Total $ 20,000

Division of Miners’ Health, Safety and Training –

Special Health, Safety and Training Fund
(W.V. Code Chapter 22A)
Fund
3355
FY
2027
Org
0314

Personal Services and Employee Benefits 00100 $ 547,253
W.V. Mining Extension Service 02600 150,000
Unclassified 09900 23,700
Current Expenses 13000
1,671,842
Total $ 2,392,795

Department of Commerce –

Office of the Secretary –
Marketing and Communications Operating Fund
(W.V. Code Chapter 5B)
Fund
3002
FY
2027
Org
0327

Personal Services and Employee Benefits 00100 $ 2,371,255
Equipment 07000 36,000
Unclassified 09900 30,000
Current Expenses 13000
1,315,078
Total $ 3,752,333

State Board of Rehabilitation –

Division of Rehabilitation Services –
West Virginia Rehabilitation Center Special Account
(W.V. Code Chapter 18)
Fund
8664
FY
2027
Org
0932

Personal Services and Employee Benefits 00100 $ 119,738
Repairs and Alterations 06400 85,500
Equipment 07000 220,000
Current Expenses 13000 1,180,122
Buildings 25800 150,000
Other Assets 69000
150,000
Total $ 1,905,360

DEPARTMENT OF TOURISM

Division of Culture and History –

Public Records and Preservation Revenue Account
(W.V. Code Chapter 5A)
Fund
3542
FY
2027
Org
0304

Personal Services and Employee Benefits 00100 $ 261,392
Equipment 07000 75,000
Current Expenses 13000 862,241
Buildings 25800 1,000
Other Assets 69000 52,328
Land 73000
1,000
Total $ 1,252,961
DEPARTMENT OF EDUCATION

State Board of Education –

Strategic Staff Development
(W.V. Code Chapter 18)
Fund
3937
FY
2027
Org
0402

Personal Services and Employee Benefits 00100 $ 35,000
Unclassified 09900 26,000
Current Expenses 13000
2,039,000
Total $ 2,100,000

School Building Authority –

School Construction Fund
(W.V. Code Chapters 18 and 18A)
Fund
3952
FY
2027
Org
0404

SBA Construction Grants 24000 $ 152,345,818
Directed Transfer 70000
1,539,492
Total $ 153,885,310
The above appropriation for Directed Transfer (fund 3952, appropriation 70000) shall be transferred to the School Building Authority Fund (fund 3959) for the administrative expenses of the School Building Authority.

School Building Authority

(W.V. Code Chapter 18)
Fund
3959
FY
2027
Org
0404

Personal Services and Employee Benefits 00100 $ 1,256,147
Repairs and Alterations 06400 13,150
Equipment 07000 26,000
Current Expenses 13000
244,195
Total $ 1,539,492

DEPARTMENT OF ENVIRONMENTAL PROTECTION

Solid Waste Management Board

(W.V. Code Chapter 22C)
Fund
3288
FY
2027
Org
0312

Personal Services and Employee Benefits 00100 $ 936,983
Repairs and Alterations 06400 1,000
Equipment 07000 5,000
Current Expenses 13000 2,059,457
Other Assets 69000
4,403
Total $ 3,006,843

Division of Environmental Protection –

Hazardous Waste Management Fund
(W.V. Code Chapter 22)
Fund
3023
FY
2027

Org
0313

Personal Services and Employee Benefits 00100 $ 850,623
Repairs and Alterations 06400 500
Equipment 07000 1,505
Unclassified 09900 8,072
Current Expenses 13000 155,969
Other Assets 69000
2,000
Total $ 1,018,669

Division of Environmental Protection –

Air Pollution Education and Environment Fund
(W.V. Code Chapter 22)
Fund
3024
FY
2027
Org
0313

Personal Services and Employee Benefits 00100 $ 597,273
Repairs and Alterations 06400 13,000
Equipment 07000 53,105
Unclassified 09900 12,919
Current Expenses 13000 612,291
Other Assets 69000
20,000
Total $ 1,308,588

Division of Environmental Protection –

Special Reclamation Fund
(W.V. Code Chapter 22)
Fund
3321
FY
2027
Org
0313

Personal Services and Employee Benefits 00100 $ 1,810,257
Repairs and Alterations 06400 79,950
Equipment 07000 130,192
Current Expenses 13000 16,185,006
Other Assets 69000
32,000
Total $ 18,237,405

Division of Environmental Protection –

Oil and Gas Reclamation Fund
(W.V. Code Chapter 22)
Fund
3322
FY
2027
Org
0313

Personal Services and Employee Benefits 00100 $ 562,505
Current Expenses 13000
956,094
Total $ 1,518,599

Division of Environmental Protection –

Oil and Gas Operating Permit and Processing Fund
(W.V. Code Chapter 22)
Fund
3323
FY
2027
Org
0313

Personal Services and Employee Benefits 00100 $ 3,131,973
Repairs and Alterations 06400 9,500
Equipment 07000 230,500
Unclassified 09900 30,700
Current Expenses 13000 937,300
Other Assets 69000
500
Total $ 4,340,473

Division of Environmental Protection –

Mining and Reclamation Operations Fund
(W.V. Code Chapter 22)
Fund
3324
FY
2027
Org
0313

Personal Services and Employee Benefits 00100 $ 2,816,553
Repairs and Alterations 06400 60,260
Equipment 07000 83,000
Unclassified 09900 920
Current Expenses 13000 1,479,231
Other Assets 69000
57,500
Total $ 4,497,464

Division of Environmental Protection –

Underground Storage Tank Administrative Fund
(W.V. Code Chapter 22)
Fund
3325
FY
2027
Org
0313

Personal Services and Employee Benefits 00100 $ 510,375
Repairs and Alterations 06400 5,350
Equipment 07000 3,610
Unclassified 09900 7,520
Current Expenses 13000 318,420
Other Assets 69000
3,500
Total $ 848,775

Division of Environmental Protection –

Hazardous Waste Emergency Response Fund
(W.V. Code Chapter 22)
Fund
3331
FY
2027
Org
0313

Personal Services and Employee Benefits 00100 $ 358,770
Repairs and Alterations 06400 7,014
Equipment 07000 9,000
Unclassified 09900 10,616
Current Expenses 13000 767,905
Other Assets 69000
3,500
Total $ 1,156,805

Division of Environmental Protection –

Solid Waste Reclamation and Environmental Response Fund
(W.V. Code Chapter 22)
Fund
3332
FY
2027
Org
0313

Personal Services and Employee Benefits 00100 $ 922,476
Repairs and Alterations 06400 25,000
Equipment 07000 106,500
Unclassified 09900 22,900
Current Expenses 13000 3,929,737
Buildings……………………………………………………………. 25800 500
Other Assets 69000
1,000
Total $ 5,008,113

Division of Environmental Protection –

Solid Waste Enforcement Fund
(W.V. Code Chapter 22)
Fund
3333
FY
2027
Org
0313

Personal Services and Employee Benefits 00100 $ 3,651,153
Repairs and Alterations 06400 30,930
Equipment 07000 23,356
Unclassified 09900 28,460
Current Expenses 13000 932,229
Other Assets 69000
20,554
Total $ 4,686,682

Division of Environmental Protection –

Air Pollution Control Fund
(W.V. Code Chapter 22)
Fund
3336
FY
2027
Org
0313

Personal Services and Employee Benefits 00100 $ 6,361,266
Repairs and Alterations 06400 84,045
Equipment 07000 103,601
Unclassified 09900 70,572
Current Expenses 13000 1,669,467
Other Assets 69000
52,951
Total $ 8,341,902

Division of Environmental Protection –

Environmental Laboratory Certification Fund
(W.V. Code Chapter 22)
Fund
3340
FY
2027
Org
0313

Personal Services and Employee Benefits 00100 $ 397,985
Repairs and Alterations 06400 1,000
Unclassified 09900 1,120
Current Expenses 13000 201,146
Other Assets 69000
163,000
Total $ 764,251

Division of Environmental Protection –

Stream Restoration Fund
(W.V. Code Chapter 22)
Fund
3349
FY
2027
Org
0313

Current Expenses 13000 $ 3,682,076

Division of Environmental Protection –

Litter Control Fund
(W.V. Code Chapter 22)
Fund
3486
FY
2027
Org
0313

Current Expenses 13000 $ 60,000

Division of Environmental Protection –

Recycling Assistance Fund
(W.V. Code Chapter 22)
Fund
3487

FY
2027
Org
0313

Personal Services and Employee Benefits 00100 $ 727,310
Repairs and Alterations 06400 800
Equipment 07000 500
Unclassified 09900 400
Current Expenses 13000 2,754,258
Other Assets 69000
2,500
Total $ 3,485,768

Division of Environmental Protection –

Mountaintop Removal Fund
(W.V. Code Chapter 22)
Fund
3490
FY
2027
Org
0313

Personal Services and Employee Benefits 00100 $ 873,343
Repairs and Alterations 06400 27,612
Equipment 07000 23,500
Unclassified 09900 1,180
Current Expenses 13000 390,907
Other Assets 69000
11,520
Total $ 1,328,062

Oil and Gas Conservation Commission –

Special Oil and Gas Conservation Fund
(W.V. Code Chapter 22C)
Fund
3371
FY
2027
Org
0315

Personal Services and Employee Benefits 00100 $ 173,449
Repairs and Alterations 06400 1,000
Equipment 07000 9,481
Current Expenses 13000 161,225
Other Assets 69000
1,500
Total $ 346,655

DEPARTMENT OF HEALTH

Department of Health –

The Vital Statistics Account
(W.V. Code Chapter 16)
Fund
5144
FY
2027
Org
0506

Personal Services and Employee Benefits 00100 $ 1,565,096
Unclassified 09900 15,500
Current Expenses 13000
3,557,788
Total $ 5,138,384

Department of Health –

Laboratory Services Fund
(W.V. Code Chapter 16)
Fund
5163
FY
2027
Org
0506

Personal Services and Employee Benefits 00100 $ 1,365,229
Unclassified 09900 18,114
Current Expenses 13000
2,509,105
Total $ 3,892,448

Department of Health –

Hepatitis B Vaccine
(W.V. Code Chapter 16)
Fund
5183
FY
2027
Org
0506

Current Expenses 13000 $ 9,740

Department of Health –

Lead Abatement Account
(
W.V. Code Chapter 16)
Fund
5204
FY
2027
Org
0506

Personal Services and Employee Benefits 00100 $ 19,100
Unclassified 09900 373
Current Expenses 13000
17,875
Total $ 37,348

Department of Health –

West Virginia Birth-to-Three Fund
(W.V. Code Chapter 16)
Fund
5214
FY
2027
Org
0506

Personal Services and Employee Benefits 00100 $ 790,205
Unclassified 09900 223,999
Current Expenses 13000
44,881,617
Total $ 45,895,821

Department of Health –

Tobacco Control Special Fund
(W.V. Code Chapter 16)
Fund
5218
FY
2027
Org
0506

Current Expenses 13000 $ 7,579

Department of Health –

Medical Cannabis Program Fund
(W.V. Code Chapter 16A)
Fund
5420
FY
2027
Org
0506

Personal Services and Employee Benefits 00100 $ 509,658
Current Expenses 13000
2,046,040
Total $ 2,555,698

West Virginia Health Care Authority –

Health Care Cost Review Fund
(W.V. Code Chapter 16)
Fund
5375
FY
2027
Org
0507

Personal Services and Employee Benefits 00100 $ 200,000
Unclassified 09900 7,500
Current Expenses 13000
542,586
Total $ 750,086
The above appropriation is to be expended in accordance with and pursuant to the provisions of W.V. Code §16-29B and from the special revolving fund designated Health Care Cost Review Fund.

West Virginia Health Care Authority –

Certificate of Need Program Fund
(W.V. Code Chapter 16)
Fund
5377
FY
2027
Org
0507

Personal Services and Employee Benefits 00100 $ 566,306
Unclassified 09900 9,481
Current Expenses 13000
382,786
Total $ 958,573

Office of the Inspector General –

The Health Facility Licensing Account
(W.V. Code Chapter 16)
Fund
5172
FY
2027
Org
0513

Personal Services and Employee Benefits 00100 $ 725,395
Repairs and Alterations 06400 100
Equipment 07000 100
Unclassified 09900 7,113
Current Expenses 13000 97,947
Other Assets 69000
100
Total $ 830,755
DEPARTMENT OF HUMAN SERVICES

Department of Human Services –

Health Care Provider Tax –
Medicaid State Share Fund
(W.V. Code Chapter 11)
Fund
5090
FY
2027
Org
0511

Medical Services 18900 $ 876,463,098
Medical Services Administrative Costs 78900
541,140
Total $ 877,004,238
The above appropriation for Medical Services Administrative Costs (fund 5090, appropriation 78900) shall be transferred to a special revenue account in the treasury for use by the Department of Human Services for administrative purposes. The remainder of all moneys deposited in the fund shall be transferred to the Medical Services Program Fund (fund 5084).

Department of Human Services –

Child Support Enforcement Fund
(W.V. Code Chapter 48A)
Fund
5094
FY
2027
Org
0511

Personal Services and Employee Benefits 00100 $ 30,081,024
Unclassified 09900 380,000
Current Expenses 13000
10,538,976
Total $ 41,000,000

Department of Human Services –

Ryan Brown Addiction Prevention and Recovery Fund
(W.V. Code Chapter 19)
Fund
5111
FY
2027
Org
0511

Current Expenses 13000 $ 10,667,392

Department of Human Services –

Medical Services Trust Fund
(W.V. Code Chapter 9)
Fund
5185
FY
2027
Org
0511

Medical Services 18900 $ 73,600,000
Medical Services Administrative Costs 78900
764,956
Total $ 74,364,956
The above appropriation to Medical Services shall be used to provide state match of Medicaid expenditures as defined and authorized in subsection (c) of W.V. Code §9-4A-2a. Expenditures from the fund are limited to the following: payment of backlogged billings, funding for services to future federally mandated population groups, and payment of the required state match for Medicaid disproportionate share payments. The remainder of all moneys deposited in the fund shall be transferred to the Department of Human Services accounts.

Department of Human Services –

James “Tiger” Morton Catastrophic Illness Fund
(W.V. Code Chapter 16)
Fund
5454
FY
2027
Org
0511

Personal Services and Employee Benefits 00100 $ 136,984
Unclassified 09900 4,000
Current Expenses 13000
396,000
Total $ 536,984

Department of Human Services –

Domestic Violence Legal Services Fund
(W.V. Code Chapter 48)
Fund
5455
FY
2027
Org
0511

Current Expenses 13000 $ 900,000

Department of Human Services –

West Virginia Works Separate State College Program Fund
(W.V. Code Chapter 9)
Fund
5467
FY
2027
Org
0511

Current Expenses 13000 $ 500,000

Department of Human Services –

West Virginia Works Separate State Two-Parent Program Fund
(W.V. Code Chapter 9)
Fund
5468
FY
2027
Org
0511

Current Expenses 13000 $ 1,500,000

Department of Human Services –

Marriage Education Fund
(W.V. Code Chapter 9)
Fund
5490
FY
2027
Org
0511

Personal Services and Employee Benefits 00100 $ 10,000
Current Expenses 13000
25,000
Total $ 35,000
DEPARTMENT OF HEALTH FACILITIES

Department of Health Facilities –

Hospital Services Revenue Account Special Fund –
Capital Improvement, Renovation and Operations
(W.V. Code Chapter 16)
Fund
5156
FY
2027
Org
0512

Institutional Facilities Operations 33500 $ 59,195,646
Medical Services Trust Fund – Transfer 51200
27,800,000
Total $ 86,995,646
The total amount of these appropriations shall be paid from the Hospital Services Revenue Account Special Fund created by W.V. Code §16-1-13, and shall be used for operating expenses and for improvements in connection with existing facilities.
Additional funds have been appropriated from General Revenue for the operation of the institutional facilities.
Necessary funds from the above appropriation for Institutional Facilities Operations may be used for medical facilities operations, either in connection with this fund or in connection with the appropriations designated for Welch Community Hospital, William R. Sharpe Jr. Hospital, Mildred Mitchell-Bateman Hospital, and William R. Sharpe Jr. Hospital – Transitional Living Facility.

DEPARTMENT OF HOMELAND SECURITY

Department of Homeland Security –

Office of the Secretary –
Law-Enforcement, Safety and Emergency Worker Funeral Expense Payment Fund
(W.V. Code Chapter 15)
Fund
6003
FY
2027
Org
0601

Current Expenses 13000 $ 32,000

Division of Emergency Management –

Statewide Interoperable Radio Network Account
(W.V. Code Chapter 15)
Fund
6208
FY
2027
Org
0606

Current Expenses 13000 $ 80,000

Division of Emergency Management –

West Virginia Interoperable Radio Project
(W.V. Code Chapter 24)
Fund
6295
FY
2027
Org
0606

Repairs and Alterations 06400 $ 950,000
Equipment 07000 550,000
Unclassified 09900 20,000
Current Expenses 13000
3,980,000
Total $ 5,500,000

Division of Corrections and Rehabilitation –

Parolee Supervision Fees
(W.V. Code Chapter 15A)
Fund
6362
FY
2027
Org
0608

Personal Services and Employee Benefits 00100 $ 1,274,934
Equipment 07000 30,000
Unclassified 09900 9,804
Current Expenses 13000 758,480
Other Assets 69000
40,129
Total $ 2,113,347

Division of Corrections and Rehabilitation –

Regional Jail and Correctional Facility Authority
(W.V. Code Chapter 15A)
Fund

6675
FY
2027
Org
0608

Debt Service 04000 $ 100,000
Repairs and Alterations 06400 1,000,000
Equipment 07000 100,000
Unclassified 09900 100,000
Current Expenses 13000 245,472
Buildings 25800
15,000,000
Total $ 16,545,472

West Virginia State Police –

Motor Vehicle Inspection Fund
(W.V. Code Chapter 17C)
Fund
6501
FY
2027
Org
0612

Personal Services and Employee Benefits 00100 $ 2,138,088
Repairs and Alterations 06400 204,500
Equipment 07000 3,770,751
Current Expenses 13000 1,488,211
Buildings 25800 534,000
Other Assets 69000
5,000
Total $ 8,140,550
The total amount of these appropriations shall be paid from the special revenue fund out of fees collected for inspection stickers as provided by law.

West Virginia State Police –

Forensic Laboratory Fund
(W.V. Code Chapter 15)
Fund
6511
FY
2027
Org
0612

Personal Services and Employee Benefits 00100 $ 1,643,356
Repairs and Alterations 06400 5,000
Equipment 07000 545,000
Current Expenses 13000
90,000
Total $ 2,283,356

West Virginia State Police –

Drunk Driving Prevention Fund
(W.V. Code Chapter 15)
Fund
6513
FY
2027
Org
0612

Current Expenses 13000 $ 2,827,000
The total amount of this appropriations shall be paid from the special revenue fund out of receipts collected pursuant to W.V. Code §11-15-9a and 16 and paid into a revolving fund account in the State Treasury.

West Virginia State Police –

Surplus Real Property Proceeds Fund
(W.V. Code Chapter 15)
Fund
6516
FY
2027
Org
0612

Buildings 25800 $ 1,022,778
Land 73000
1,000
Total $ 1,023,778

West Virginia State Police –

Surplus Transfer Account
(W.V. Code Chapter 15)
Fund
6519
FY
2027
Org
0612

Repairs and Alterations 06400 $ 20,000
Equipment 07000 250,000
Current Expenses 13000 225,000
Buildings 25800 40,000
Other Assets 69000
45,000
Total $ 580,000

West Virginia State Police –

Central Abuse Registry Fund
(W.V. Code Chapter 15)
Fund
6527
FY
2027
Org
0612

Personal Services and Employee Benefits 00100 $ 296,249
Repairs and Alterations 06400 500
Equipment 07000 300,500
Current Expenses 13000 376,443
Other Assets 69000
300,500
Total $ 1,274,192

West Virginia State Police –

Bail Bond Enforcer Account
(W.V. Code Chapter 15)
Fund
6532
FY
2027
Org
0612

Current Expenses 13000 $ 8,300

West Virginia State Police –

State Police Academy Post Exchange
(W.V. Code Chapter 15)
Fund
6544
FY
2027
Org
0612

Repairs and Alterations 06400 $ 40,000
Current Expenses 13000
160,000
Total $ 200,000

Fire Commission –

Fire Marshal Fees
(W.V. Code Chapter 15A)
Fund
6152
FY
2027
Org
0619

Personal Services and Employee Benefits 00100 $ 4,194,062
Repairs and Alterations 06400 58,500
Equipment 07000 440,800
Unclassified 09900 3,800
Current Expenses 13000 1,746,550
Other Assets 69000 450,000
BRIM Premium 91300
65,000
Total $ 6,958,712

Division of Administrative Services –

W.V. Community Corrections Fund
(W.V. Code Chapter 62)
Fund
6386
FY
2027
Org
0623

Personal Services and Employee Benefits 00100 $ 178,366
Repairs and Alterations 06400 1,000
Unclassified 09900 750
Current Expenses 13000
1,846,250
Total $ 2,026,366

Division of Administrative Services –

Court Security Fund
(W.V. Code Chapter 51)
Fund
6804
FY
2027
Org
0623

Personal Services and Employee Benefits 00100 $ 26,881
Current Expenses 13000
1,478,135
Total $ 1,505,016

Division of Administrative Services –

Second Chance Driver’s License Program Account
(W.V. Code Chapter 17B)
Fund
6810
FY
2027
Org
0623

Current Expenses 13000 $ 125,000

DEPARTMENT OF REVENUE

Division of Financial Institutions

(W.V. Code Chapter 31A)
Fund
3041
FY
2027
Org
0303

Personal Services and Employee Benefits 00100 $ 3,194,769
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 119,000
Equipment 07000 8,500
Current Expenses 13000
800,475
Total $ 4,122,744

Office of the Secretary –

State Debt Reduction Fund
(W.V. Code Chapter 29)
Fund
7007
FY
2027
Org
0701

Retirement Systems – Unfunded Liability 77500 $ 20,000,000
The above appropriation for Retirement Systems – Unfunded Liability (fund 7007, appropriation 77500) shall be transferred to the School Aid Formula Funds Holding Account Fund (fund 2606).

Home Rule Board Operations

(W.V. Code Chapter 8)
Fund
7010
FY
2027
Org
0701

Personal Services and Employee Benefits 00100 $ 25,000
Repairs and Alterations 06400 120
Equipment 07000 200
Unclassified 09900 680
Current Expenses 13000
42,000
Total $ 68,000

Tax Division –

Reduced Cigarette Ignition Propensity
Standard and Fire Prevention Act Fund
(W.V. Code Chapter 47)
Fund
7092
FY
2027
Org
0702

Equipment 07000 $ 15,000
Current Expenses 13000
35,000
Total $ 50,000

State Budget Office –

Public Employees Insurance Reserve Fund
(W.V. Code Chapter 11B)
Fund
7400
FY
2027
Org
0703

Public Employees Insurance Reserve Fund – Transfer 90300 $ 6,800,000
The above appropriation for Public Employees Insurance Reserve Fund – Transfer shall be transferred to the Medical Services Trust Fund (fund 5185).

Insurance Commissioner –

Examination Revolving Fund
(W.V. Code Chapter 33)
Fund
7150
FY
2027
Org
0704

Repairs and Alterations 06400 $ 3,000
Equipment 07000 81,374
Current Expenses 13000 2,139,305
Buildings 25800 8,289
Other Assets 69000
11,426
Total $ 2,243,394

Insurance Commissioner –

Consumer Advocate
(W.V. Code Chapter 33)
Fund
7151
FY
2027
Org
0704

Personal Services and Employee Benefits 00100 $ 608,865
Repairs and Alterations 06400 5,000
Equipment 07000 34,225
Current Expenses 13000 202,152
Buildings 25800 4,865
Other Assets 69000
19,460
Total $ 874,567

Insurance Commissioner –

Insurance Commission Fund
(W.V. Code Chapter 33)
Fund
7152
FY
2027
Org
0704

Personal Services and Employee Benefits 00100 $ 20,941,716
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 136,500
Repairs and Alterations 06400 68,614
Equipment 07000 2,688
Current Expenses 13000 9,097,758
Buildings 25800 25,000
Other Assets 69000
50,000
Total $ 30,322,276

Insurance Commissioner –

Insurance Fraud Prevention Fund
(W.V. Code Chapter 33)
Fund
7153
FY
2027
Org
0704

Current Expenses 13000 $ 15,000

Insurance Commissioner –

Workers’ Compensation Old Fund
(W.V. Code Chapter 23)
Fund
7162
FY
2027
Org
0704

Employee Benefits 01000 $ 50,000
Current Expenses 13000
250,500,000
Total $ 250,550,000

Insurance Commissioner –

Workers’ Compensation Uninsured Employers’ Fund
(W.V. Code Chapter 23)
Fund
7163
FY
2027
Org
0704

Current Expenses 13000 $ 15,000,000

Insurance Commissioner –

Self-Insured Employer Guaranty Risk Pool
(W.V. Code Chapter 23)
Fund
7164
FY
2027
Org
0704

Current Expenses 13000 $ 9,000,000

Insurance Commissioner –

Self-Insured Employer Security Risk Pool
(W.V. Code Chapter 23)
Fund
7165
FY
2027
Org
0704

Current Expenses 13000 $ 14,000,000

Municipal Bond Commission

(W.V. Code Chapter 13)
Fund
7253
FY
2027
Org
0706

Personal Services and Employee Benefits 00100 $ 392,042
Equipment 07000 100
Current Expenses 13000
154,344
Total $ 546,486

Racing Commission –

Relief Fund
(W.V. Code Chapter 19)
Fund
7300
FY
2027
Org
0707

Medical Expenses – Total 24500 $ 154,000
The total amount of this appropriation shall be paid from the special revenue fund out of collections of license fees and fines as provided by law.
No expenditures shall be made from this fund except for hospitalization, medical care, and/or funeral expenses for persons contributing to this fund.

Racing Commission –

Administration and Promotion Account
(W.V. Code Chapter 19)
Fund
7304
FY
2027
Org
0707

Personal Services and Employee Benefits 00100 $ 293,359
Current Expenses 13000 85,433
Other Assets 69000
5,000
Total $ 383,792

Racing Commission –

General Administration
(W.V. Code Chapter 19)
Fund
7305
FY
2027
Org
0707

Personal Services and Employee Benefits 00100 $ 2,570,743
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 59,533
Repairs and Alterations 06400 5,000
Current Expenses 13000 497,284
Other Assets 69000
40,000
Total $ 3,172,560

Racing Commission –

Administration, Promotion, Education, Capital Improvement
and Greyhound Adoption Programs to include Spaying and Neutering Account
(W.V. Code Chapter 19)
Fund
7307
FY
2027
Org
0707

Personal Services and Employee Benefits 00100 $ 429,310
Current Expenses 13000 160,099
Other Assets 69000
200,000
Total $ 789,409

Racing Commission –

Advance Deposit Wagering Account
(W.V. Code Chapter 19)
Fund
7309
FY
2027
Org
0707

Current Expenses 13000 $ 250,000

Alcohol Beverage Control Administration –

Wine License Special Fund
(W.V. Code Chapter 60)
Fund
7351
FY
2027
Org
0708

Personal Services and Employee Benefits 00100 $ 158,204
Repairs and Alterations 06400 7,263
Equipment 07000 10,000
Current Expenses 13000 260,436
Buildings 25800 100,000
Transfer Liquor Profits and Taxes 42500 30,750
Other Assets 69000
2,000,100
Total $ 2,566,753
To the extent permitted by law, four classified exempt positions shall be provided from Personal Services and Employee Benefits appropriation for field auditors.

Alcohol Beverage Control Administration

(W.V. Code Chapter 60)
Fund
7352
FY
2027
Org
0708

Personal Services and Employee Benefits 00100 $ 6,379,940
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 122,500
Repairs and Alterations 06400 91,000
Equipment 07000 108,000
Current Expenses 13000 3,640,577
Buildings 25800 375,100
Purchase of Supplies for Resale 41900 104,000,000
Transfer Liquor Profits and Taxes 42500 33,400,000
Other Assets 69000 125,100
Land 73000
100
Total $ 148,242,317
The total amount of these appropriations shall be paid from a special revenue fund out of liquor revenues and any other revenues available.
The above appropriations include the salary of the Commissioner and the salaries, expenses, and equipment of administrative offices, warehouses, and inspectors.
The above appropriations include funding for the Tobacco/Alcohol Education Program.
There is hereby appropriated from liquor revenues, in addition to the above appropriations as needed, the necessary amount for the purchase of liquor as provided by law and the remittance of profits and taxes to the General Revenue Fund.

State Athletic Commission Fund

(W.V. Code Chapter 29)
Fund
7009
FY
2027
Org
0933

Personal Services and Employee Benefits 00100 $ 29,500
Current Expenses 13000
28,000
Total $ 57,500

DEPARTMENT OF TRANSPORTATION

Division of Motor Vehicles –

Dealer Recovery Fund
(W.V. Code Chapter 17)
Fund
8220
FY
2027
Org
0802

Current Expenses 13000 $ 189,000

Division of Motor Vehicles –

Motor Vehicle Fees Fund
(W.V. Code Chapter 17B)
Fund
8223
FY
2027
Org
0802

Personal Services and Employee Benefits 00100 $ 4,578,898
Repairs and Alterations 06400 16,000
Equipment 07000 75,000
Current Expenses 13000 4,337,712
Other Assets 69000 10,000
BRIM Premium 91300
110,000
Total $ 9,127,610

Division of Highways –

A. James Manchin Fund
(W.V. Code Chapter 22)
Fund
8319
FY
2027
Org
0803

Current Expenses 13000 $ 2,900,000

WV Division of Multimodal Transportation Facilities –

Special Railroad and Intermodal Enhancement Fund
(W.V. Code Chapter 29)
Fund
8254
FY
2027
Org
0810

Current Expenses 13000 $ 2,704

WV Division of Multimodal Transportation Facilities –

State Rail Authority –
West Virginia Commuter Rail Access Fund
(W.V. Code Chapter 29)
Fund
8402
FY
2027
Org
0810

Current Expenses 13000 $ 600,000
DEPARTMENT OF VETERANS’ ASSISTANCE

Veterans’ Facilities Support Fund

(W.V. Code Chapter 9A)
Fund
6703
FY
2027
Org
0613

Personal Services and Employee Benefits 01000 $ 101,228
Current Expenses 13000 1,654,234
Buildings 25800 1,800,000
Other Assets 69000
10,000
Total $ 3,565,462

Department of Veterans’ Assistance –

W.V. Veterans’ Home –
Special Revenue Operating Fund
(W.V. Code Chapter 9A)
Fund
6754
FY
2027
Org
0618

Repairs and Alterations 06400 $ 10,600
Current Expenses 13000
321,050
Total $ 331,650

BUREAU OF SENIOR SERVICES

Bureau of Senior Services –

Community Based Service Fund
(W.V. Code Chapter 29)
Fund
5409
FY
2027
Org
0508

Personal Services and Employee Benefits 00100 $ 164,792
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 33,547
Lighthouse xxxxx 5,258,442
Family Alzheimer’s In-Home Respite xxxxx 1,150,763
Title III Older Americans Act xxxxx 3,851,443
4 Area Agencies on Aging xxxxx 240,000
Current Expenses 13000
98,690
Total $ 10,797,677
The total amount of these appropriations are funded from annual table game license fees to enable the aged and disabled citizens of West Virginia to stay in their homes through the provision of home and community-based services.
HIGHER EDUCATION POLICY COMMISSION

Higher Education Policy Commission –

System –
Tuition Fee Capital Improvement Fund –
(Capital Improvement and Bond Retirement Fund) –
Control Account
(W.V. Code Chapters 18 and 18B)
Fund
4903
FY
2027
Org
0442

Debt Service 04000 $ 27,411,984
General Capital Expenditures 30600 5,000,000
Facilities Planning and Administration 38600
485,647
Total $ 32,897,631
The total amount of these appropriations shall be paid from the Special Capital Improvement Fund created in W.V. Code §18B-10-8. Projects are to be paid on a cash basis and made available on July 1.
The above appropriations, except for Debt Service, may be transferred to special revenue funds for capital improvement projects at the institutions.

Tuition Fee Revenue Bond Construction Fund

(W.V. Code Chapters 18 and 18B)
Fund
4906
FY
2027
Org
0442

Any unexpended balance remaining in the appropriation for Capital Outlay (fund 4906, appropriation 51100) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.
The appropriation shall be paid from available unexpended cash balances and interest earnings accruing to the fund. The appropriation shall be expended at the discretion of the Higher Education Policy Commission and the funds may be allocated to any institution within the system.
The total amount of this appropriation shall be paid from the unexpended proceeds of revenue bonds previously issued pursuant to W.V. Code §18-12B-8, which have since been refunded.

West Virginia University –

West Virginia University Health Sciences Center
(W.V. Code Chapters 18 and 18B)
Fund
4179
FY
2027
Org
0463

Personal Services and Employee Benefits 00100 $ 12,035,273
Repairs and Alterations 06400 425,000
Equipment 07000 512,000
Current Expenses 13000 4,524,300
Buildings 25800 150,000
Other Assets 69000
50,000
Total $ 17,696,573

Marshall University –

School of Medicine
(W.V. Code Chapter 18B)
Fund
4271
FY
2027
Org
0471

Marshall Medical School 17300 $ 5,500,000

West Virginia School of Osteopathic Medicine

(W.V. Code Chapter 18B)
Fund
4272
FY
2027
Org
0476

West Virginia School of Osteopathic Medicine 17200 $ 4,174,945
MISCELLANEOUS BOARDS AND COMMISSIONS

Board of Barbers and Cosmetologists –

Barbers and Beauticians Special Fund
(W.V. Code Chapters 16 and 30)
Fund
5425
FY
2027
Org
0505

Personal Services and Employee Benefits 00100 $ 620,501
Repairs and Alterations 06400 5,000
Current Expenses 13000
234,969
Total $ 860,470
The total amount of these appropriations shall be paid from a special revenue fund out of collections made by the Board of Barbers and Cosmetologists as provided by law.

Hospital Finance Authority –

Hospital Finance Authority Fund
(W.V. Code Chapter 16)
Fund
5475
FY
2027
Org
0509

Personal Services and Employee Benefits 00100 $ 10,000
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 93,339
Unclassified 09900 1,501
Current Expenses 13000
55,268
Total $ 160,108
The total amount of these appropriations shall be paid from the special revenue fund out of fees and collections as provided by Article 29A, Chapter 16 of the W.V. Code.

State Armory Board –

General Armory Fund
(W.V. Code Chapter 15)
Fund
6057
FY
2027
Org
0603

Personal Services and Employee Benefits 00100 $ 1,693,521
Repairs and Alterations 06400 385,652
Equipment 07000 250,000
Current Expenses 13000 650,000
Buildings 25800 520,820
Other Assets 69000 350,000
Land 73000
200,000
Total $ 4,049,993
From the above appropriations, the Adjutant General may receive and expend funds to conduct operations and activities to include functions of the Military Authority. The Adjutant General may transfer funds between appropriations, except no funds may be transferred to Personal Services and Employee Benefits (fund 6057, appropriation 00100).

W.V. State Board of Examiners for Licensed Practical Nurses –

Licensed Practical Nurses
(W.V. Code Chapter 30)
Fund
8517
FY
2027
Org
0906

Personal Services and Employee Benefits 00100 $ 1,010,657
Current Expenses 13000
253,007
Total $ 1,263,664

W.V. Board of Examiners for Registered Professional Nurses –

Registered Professional Nurses
(W.V. Code Chapter 30)
Fund
8520
FY
2027
Org
0907

Personal Services and Employee Benefits 00100 $ 1,536,011
Repairs and Alterations 06400 3,000
Equipment 07000 30,000
Current Expenses 13000 451,155
Other Assets 69000
4,500
Total $ 2,024,666

Public Service Commission

(W.V. Code Chapter 24)
Fund
8623
FY
2027
Org
0926

Personal Services and Employee Benefits 00100 $ 14,661,728
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 318,640
Repairs and Alterations 06400 120,000
Equipment 07000 160,000
Unclassified 09900 147,643
Current Expenses 13000 2,507,202
Buildings 25800 10
PSC Weight Enforcement 34500 5,288,594
Land 73000 10
BRIM Premium 91300
172,216
Total $ 23,376,043
The total amount of these appropriations shall be paid from a special revenue fund out of collections for special license fees from public service corporations as provided by law.
The Public Service Commission is authorized to transfer up to $500,000 from this fund to meet the expected deficiencies in the Motor Carrier Division (fund 8625) due to the amendment and reenactment of W.V. Code §24A-3-1 by Enrolled House Bill Number 2715, Regular Session, 1997.

Public Service Commission –

Gas Pipeline Division –
Public Service Commission Pipeline Safety Fund
(W.V. Code Chapter 24B)
Fund
8624
FY
2027
Org
0926

Personal Services and Employee Benefits 00100 $ 397,377
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 11,949
Repairs and Alterations 06400 4,000
Unclassified 09900 3,851
Current Expenses 13000
93,115
Total $ 510,292
The total amount of these appropriations shall be paid from a special revenue fund out of receipts collected for or by the Public Service Commission pursuant to and in the exercise of regulatory authority over pipeline companies as provided by law.

Public Service Commission –

Motor Carrier Division
(W.V. Code Chapter 24A)
Fund
8625
FY
2027
Org
0926

Personal Services and Employee Benefits 00100 $ 2,582,252
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 67,711
Repairs and Alterations 06400 23,000
Equipment 07000 50,000
Unclassified 09900 29,233
Current Expenses 13000
577,557
Total $ 3,329,753
The total amount of these appropriations shall be paid from a special revenue fund out of receipts collected for or by the Public Service Commission pursuant to and in the exercise of regulatory authority over motor carriers as provided by law.

Public Service Commission –

Consumer Advocate Fund
(W.V. Code Chapter 24)
Fund
8627
FY
2027
Org
0926

Personal Services and Employee Benefits 00100 $ 1,221,282
Equipment 07000 9,872
Current Expenses 13000 536,472
BRIM Premium 91300
4,660
Total $ 1,772,286
The total amount of these appropriations shall be supported by cash from a special revenue fund out of collections made by the Public Service Commission.

Real Estate Commission –

Real Estate License Fund
(W.V. Code Chapter 30)
Fund
8635
FY
2027
Org
0927

Personal Services and Employee Benefits 00100 $ 677,851
Repairs and Alterations 06400 2,500
Equipment 07000 5,000
Current Expenses 13000
293,122
Total $ 978,473
The total amount of these appropriations shall be paid out of collections of license fees as provided by law.

W.V. Board of Examiners for Speech-Language

Pathology and Audiology –
Speech-Language Pathology and Audiology Operating Fund
(W.V. Code Chapter 30)
Fund
8646
FY
2027
Org
0930
Personal Services and Employee Benefits 00100 $ 131,688
Current Expenses 13000
63,637
Total $ 195,325

W.V. Board of Respiratory Care –

Board of Respiratory Care Fund
(W.V. Code Chapter 30)
Fund
8676
FY
2027
Org
0935

Personal Services and Employee Benefits 00100 $ 127,166
Current Expenses 13000
73,143
Total $ 200,309

W.V. Board of Licensed Dietitians –

Dietitians Licensure Board Fund
(W.V. Code Chapter 30)
Fund
8680
FY
2027
Org
0936

Personal Services and Employee Benefits 00100 $ 47,312
Current Expenses 13000
20,250
Total $ 67,562

Massage Therapy Licensure Board –

Massage Therapist Board Fund
(W.V. Code Chapter 30)
Fund
8671
FY
2027
Org
0938

Personal Services and Employee Benefits 00100 $ 124,403
Current Expenses 13000
47,388
Total $ 171,791

Board of Medicine –

Medical Licensing Board Fund
(W.V. Code Chapter 30)
Fund
9070
FY
2027
Org
0945

Personal Services and Employee Benefits 00100 $ 1,723,154
Repairs and Alterations 06400 8,000
Current Expenses 13000
1,339,814
Total $ 3,070,968

West Virginia Enterprise Resource Planning Board –

Enterprise Resource Planning System Fund
(W.V. Code Chapter 12)
Fund
9080
FY
2027
Org
0947

Personal Services and Employee Benefits 00100 $ 5,757,620
Repairs and Alterations 06400 300
Equipment 07000 502,000
Unclassified 09900 132,000
Current Expenses 13000 19,214,993
Buildings 25800 2,000
Other Assets 69000
2,004,500
Total $ 27,613,413

Board of Treasury Investments –

Board of Treasury Investments Fee Fund
(W.V. Code Chapter 12)
Fund
9152
FY
2027
Org
0950

Personal Services and Employee Benefits 00100 $ 982,714
Unclassified 09900 14,850
Current Expenses 13000 580,889
BRIM Premium 91300 31,547
Fees of Custodians, Fund Advisors and Fund Managers 93800
5,500,000
Total $ 7,110,000
There is hereby appropriated from this fund, in addition to the above appropriation if needed, an amount of funds necessary for the Board of Treasury Investments to pay the fees and expenses of custodians, fund advisors, and fund managers for the consolidated fund of the State as provided in Article 6C, Chapter 12 of the W.V. Code.
The total amount of these appropriations shall be paid from the special revenue fund out of fees and collections as provided by law.

Contractor Licensing Board Fund

(W.V. Code Chapter 21)
Fund
3187
FY
2027
Org
0951

Personal Services and Employee Benefits 00100 $ 2,559,000
Repairs and Alterations 06400 10,000
Unclassified 09900 21,000
Current Expenses 13000 500,000
BRIM Premium 91300
8,500
Total $ 3,098,500
Total TITLE II, Section 3 – Other Funds
(Including claims against the state) $ 2,719,106,817

Sec. 4. Appropriations from lottery net profits.
— Net profits of the lottery are to be deposited by the Director of the Lottery to the following accounts in the amounts indicated. The Director of the Lottery shall prorate each deposit of net profits in the proportion the appropriation for each account bears to the total of the appropriations for all accounts.
After first satisfying the requirements for Fund 2252, Fund 3963, and Fund 4908 pursuant to W.V. Code §29-22-18, the Director of the Lottery shall make available from the remaining net profits of the lottery any amounts needed to pay debt service for which an appropriation is made for Fund 9065, Fund 4297, Fund 3390, Fund 3514, Fund 9067, and Fund 9068 and is authorized to transfer any such amounts to Fund 9065, Fund 4297, Fund 3390, Fund 3514, Fund 9067, and Fund 9068 for that purpose. Upon receipt of reimbursement of amounts so transferred, the Director of the Lottery shall deposit the reimbursement amounts to the following accounts as required by this section.

Education, Arts, Sciences and Tourism –

Debt Service Fund
(W.V. Code Chapter 5)
Fund
2252
FY
2027
Org
0211

Appro- Lottery
priation Funds

Debt Service – Total 31000 $ 10,000,000

Division of Natural Resources

(W.V. Code Chapter 20)
Fund
3267
FY
2027
Org
0310

Personal Services and Employee Benefits 00100 $ 2,903,014
Current Expenses 13000 26,900
Prickett’s Fort State Park 32400 106,560
Non-Game Wildlife (R) 52700 487,077
State Parks and Recreation Advertising (R) 61900
494,578
Total $ 4,018,129
Any unexpended balances remaining in the appropriations for Capital Outlay – Parks (fund 3267, appropriation 28800), Non-Game Wildlife (fund 3267, appropriation 52700), and State Parks and Recreation Advertising (fund 3267, appropriation 61900) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Department of Tourism –

Office of the Secretary
(W.V. Code Chapter 5B)
Fund
3067
FY
2027
Org
0304
Tourism – Telemarketing Center 46300 $ 82,080
Tourism – Advertising (R) 61800 2,422,407
Tourism – Operations (R) 66200
4,683,045
Total $ 7,187,532
Any unexpended balances remaining in the appropriations for Tourism – Advertising (fund 3067, appropriation 61800) and Tourism – Operations (fund 3067, appropriation 66200) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Department of Tourism –

Culture and History –
Lottery Education Fund
(W.V. Code Chapter 29)
Fund
3534
FY
2027
Org
0304

Huntington Symphony 02700 $ 59,000
Preservation West Virginia (R) 09200 542,000
Fairs and Festivals (R) 12200 1,347,000
Commission for National and Community Service (R) 19300 397,322
Archeological Curation/ Capital Improvements (R) 24600 43,174
Historic Preservation Grants (R) 31100 417,933
West Virginia Public Theater 31200 120,000
Greenbrier Valley Theater 42300 115,000
Theater Arts of West Virginia 46400 90,000
Marshall Artists Series 51800 36,000
Grants for Competitive Arts Programs (R) 62400 1,028,838
West Virginia State Fair 65700 31,000
Culture and History Programs 73201 190,947
Contemporary American Theater Festival 81100 57,000
Independence Hall 81200 27,000
Mountain State Forest Festival 86400 38,000
WV Symphony 90700 59,000
Wheeling Symphony 90800 59,000
Appalachian Children’s Chorus 91600
54,000
Total $ 4,712,214
Any unexpended balances remaining in the appropriations for Preservation West Virginia (fund 3534, appropriation 09200), Fairs and Festivals (fund 3534, appropriation 12200), Commission for National and Community Service (fund 3534, appropriation 19300), Archeological Curation/Capital Improvements (fund 3534, appropriation 24600), Historic Preservation Grants (fund 3534, appropriation 31100), and Grants for Competitive Arts Program (fund 3534, appropriation 62400) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
From the above appropriation for West Virginia Preservation (fund 3534, appropriation 09200) funding shall be provided to African-American Heritage Family Tree Museum (Fayette) $2,673, Aracoma Story (Logan) $20,000, Arts Monongahela (Monongalia) $11,881, Barbour County Arts and Humanities Council (Barbour) $891, Buffalo Creek Memorial (Logan) $2,970, Carnegie Hall (Greenbrier) $46,899, Ceredo Historical Society (Wayne) $1,188, Ceredo Kenova Railroad Museum (Wayne) $1,188, Ceredo Museum (Wayne) $720, Children's Theatre of Charleston (Kanawha) $3,500, Chuck Mathena Center (Mercer) $62,532, Country Music Hall of Fame and Museum (Marion) $4,159, First Stage Children's Theater Company (Cabell) $1,188, Flannigan Murrell House (Summers) $3,781, Fort Ashby Fort (Mineral) $891, Fort New Salem (Harrison) $2,198, Fort Randolph (Mason) $2,970, General Adam Stephen Memorial Foundation (Berkeley) $11,006, Grafton Mother's Day Shrine Committee (Taylor) $9,029, Hardy County Tour and Crafts Association (Hardy) $11,881, Heartwood in the Hills (Calhoun) $5,040, Henderson Hall (Wood) $20,000, Heritage Farm Museum & Village (Cabell) $29,703, Historic Fayette Theater (Fayette) $3,267, Historic Middleway Conservancy (Jefferson) $594, Jefferson County Black History Preservation Society (Jefferson) $2,970, Jefferson County Historical Landmark Commission (Jefferson) $4,753, Maddie Carroll House (Cabell) $4,455, Marshall County Historical Society (Marshall) $5,049, McCoy Theater (Hardy) $11,881, Memorial Day Patriotic Exercise (Taylor) $20,000, Mercer County Veterans Museum (Mercer) $2,376, Morgantown Theater Company (Monongalia) $11,881, Nicholas Old Main Foundation (Nicholas) $1,188, Norman Dillon Farm Museum (Berkeley) $5,941, Oil and Gas Museum (Wood) $20,000, Old Opera House Theater Company (Jefferson) $8,911, Parkersburg Arts Center (Wood) $11,881, Pocahontas Historic Opera House (Pocahontas) $3,564, Raleigh County All Wars Museum (Raleigh) $5,941, Roane County 4-H and FFA Youth Livestock Program (Roane) $2,970, Robinson Grand Theatre (Harrison) $50,000, Society for the Preservation of McGrew House (Preston) $2,079, Veterans Memorial Museum of Southern West Virginia (Raleigh) $3,393, Summers County Historic Landmark Commission (Summers) $2,970, Three Rivers Avian Center (Summers) $5,311, Veterans Committee for Civic Improvement of Huntington (Wayne) $2,970, West Virginia Museum of Glass (Lewis) $2,970, West Virginia Music Hall of Fame (Kanawha) $20,792, YLA Camp Horseshoe (Tucker) $59,406, Youth Museum of Southern West Virginia (Raleigh) $7,129
From the above appropriation for Fairs and Festivals (fund 3534, appropriation 12200) funding shall be provided to A Princeton 4th (Mercer) $1,800, African-American Cultural Heritage Festival (Jefferson) $4,456, Allegheny Echo (Pocahontas) $6,683, Alpine Festival/Leaf Peepers Festival (Tucker) $6,683, American Civil War (Grant) $3,127, American Legion Post 8 Veterans Day Parade (McDowell) $1,250, Annual Don Redman Heritage Concert & Awards (Jefferson) $938, Antique Market Fair (Lewis) $1,188, Apple Butter Festival (Morgan) $3,564, Apple Harvest (Mineral) $800, Armed Forces Day-South Charleston (Kanawha) $2,000, Arthurdale Heritage New Deal Festival (Preston) $2,970, Artists of the New (Fayette) $2,000, Athens Town Fair (Mercer) $1,188, Augusta Fair (Randolph) $2,970, Autumn Harvest Fest (Monroe) $2,950, Back Home Festival (Wetzel) $5,000, Barbour County Fair (Barbour) $14,851, Battelle District Fair (Monongalia) $3,340, Battle of Dry Creek (Greenbrier) $891, Battle of Point Pleasant Memorial Committee (Mason) $2,970, Beckley Honey Festival (Raleigh) $1,710, Beckley Main Street (Raleigh) $2,000, Belle Town Fair (Kanawha) $3,000, Belleville Homecoming (Wood) $11,881, Berkeley County Youth Fair (Berkeley) $10,990, BEX Arts Festival (Raleigh) $2,000, Black Heritage Festival (Harrison) $3,564, Black Walnut Festival (Roane) $5,940, Blacksville VFD Memorial Day Celebration (Monongalia) $1,000, Blast from the Past (Upshur) $1,440, Boone County Labor Day Celebration (Boone) $2,376, Boone Day (Kanawha) $1,000, Bradshaw Fall Festival (McDowell) $1,188, Bramwell Festivities (Mercer) $5,000, Brandonville Heritage Day (Preston) $1,048, Braxton County Fair (Braxton) $6,832, Braxton County Monster Fest / West Virginia Autumn Festival (Braxton) $1,000, Brooke County Fair (Brooke) $2,079, Buckwheat Festival (Preston) $5,050, Buffalo October Fest (Putnam) $3,240, Burlington Apple Harvest Auxiliary (Mineral) $13,821, Burlington Pumpkin Harvest Festival (Raleigh) $2,970, Burlington Volunteer Fire and Rescue Carnival (Mineral) $4,000, Burnsville Freedom Festival (Braxton) $1,407, Cacapon Riverfest (Hampshire) $2,500, Calhoun County Wood Festival (Calhoun) $1,188, Campbell's Creek Community Fair (Kanawha) $2,000, Cape Coalwood Festival Association (McDowell) $1,485, Capon Bridge Founders Day Festival (Hampshire) $500, Capon Springs Ruritan 4th of July (Hampshire) $2,500, Cedar Grove - Annual Fallfest (Kanawha) $2,000, Celebration of America (Monongalia) $3,564, Chapmanville Apple Butter Festival (Logan) $684, Chapmanville Fire Department 4th of July (Logan) $1,782, Charles Town Christmas Festival (Jefferson) $2,970, Charles Town Heritage Festival (Jefferson) $2,970, Cherry River Festival (Nicholas) $3,861, Chester 4th of July Festivities (Hancock) $2,970, Chili Festival (Summers) $1,500, Chilifest West Virginia State Chili Championship (Cabell) $1,563, Chillin' on the Elk (Kanawha) $1,000, Christmas In Our Town (Marion) $3,127, Christmas In Our Town (Wetzel) $2,000, Christmas in Shepherdstown (Jefferson) $2,376, Christmas in the Park (Brooke) $2,970, Christmas in the Park (Logan) $14,851, Christmas on Main Street (Hancock) $11,881, City of Dunbar Critter Dinner (Kanawha) $6,000, Clay County Golden Delicious Apple Festival (Clay) $4,158, Clay District Fair (Monongalia) $3,341, Coal Field Jamboree (Logan) $20,792, Coalton Days Fair (Randolph) $4,158, Country Roads Festival (Fayette) $2,000, Country Roads Festival (Wetzel) $2,000, Covered Bridge Festival (Marion) $3,000, Craigsville Fall Festival (Nicholas) $2,079, Cruise into Princeton (Mercer) $2,160, Culturefest World Music & Arts Festival (Mercer) $3,200, Day in the Valley - McCutcheon Car Show (Marion) $3,000, Delbarton Homecoming (Mingo) $2,079, Dirt Days (Mingo) $2,000, East Bank End of Summer Celebration (Kanawha) $2,000, Elbert/Filbert Reunion Festival (McDowell) $891, Fairview 4th of July Celebration (Marion) $684, Farmer's Day Festival (Monroe) $2,830, Fenwick Mountain Old Time Community Festival (Nicholas) $2,880, FestivALL Charleston (Kanawha) $12,000, Fly in Festival (Cabell) $5,000, Follansbee Community Days (Brooke) $4,900, Fort Gay Mountain Heritage Days (Wayne) $2,970, Fort Henry Days (Ohio) $3,148, Fort Henry Living History (Ohio) $1,563, Fort New Salem Spirit of Christmas Festival (Harrison) $2,432, Frankford Autumnfest (Greenbrier) $2,970, Franklin Fishing Derby (Pendleton) $10,709, Freedom Festival (Wood) $8,000, Freshwater Folk Festival (Greenbrier) $2,970, Friends Auxiliary of W.R. Sharpe Hospital (Lewis) $2,970, Fund for the Arts-Wine & All that Jazz Festival (Kanawha) $8,000, Gassaway Days Celebration (Braxton) $2,970, Gilmer County Farm Show (Gilmer) $2,376, Glasgow Back to School Bash (Kanawha) $2,000, Great Greenbrier River Race (Pocahontas) $5,940, Guyandotte Civil War Days (Cabell) $5,941, Hamlin 4th of July Celebration (Lincoln) $2,970, Hampshire Civil War Celebration Days (Hampshire) $684, Hampshire County 4th of July Celebration (Hampshire) $11,881, Hampshire County Fair (Hampshire) $5,002, Hampshire County Festival (Hampshire) $2,752, Hardy County Commission - 4th of July (Hardy) $5,940, Harvest Moon Festival (Wood) $2,000, Hatfield McCoy Matewan Reunion Festival (Mingo) $12,330, Hatfield McCoy Reunion Festival (Logan) $2,000, Hatfield McCoy Trail National ATV and Dirt Bike Weekend (Wyoming) $2,970, Head For the Hills Festival (Ritchie) $3,000, Head of the Dragon (McDowell) $1,500, Hilltop Festival (Cabell) $1,500, Hinton Railroad Days (Summers) $4,347, Holly River Festival (Webster) $891, Hometown Mountain Heritage Festival (Fayette) $2,432, Hometown Trail Days (McDowell) $1,188, Hundred 4th of July (Wetzel) $6,207, Huntersville Traditions Day (Pocahontas) $4,000, Iaeger Town Fair (McDowell) $891, Irish Heritage Festival of West Virginia (Raleigh) $2,970, Irish Spring Festival (Lewis) $684, Italian Heritage Festival-Clarksburg (Harrison) $17,821, Jackson County Fair (Jackson) $2,970, Jefferson County Fair Association (Jefferson) $14,851, Jersey Mountain Ruritan Pioneer Days (Hampshire) $684, John Henry Days Festival (Monroe) $5,200, Johnnie Johnson Blues and Jazz Festival (Marion) $2,970, Johnstown Community Fair (Harrison) $1,485, Junior Heifer Preview Show (Lewis) $1,188, Keg and Barrel Fest (Mineral) $2,000, Kenova Autumn Festival (Wayne) $4,377, Kermit Fall Festival (Mingo) $1,782, King Coal Festival (Mingo) $2,970, Kingwood Downtown Street Fair and Heritage Days (Preston) $1,188, Knights of Columbus Irish Road Bowling (Marshall) $3,000, L.Z. Rainelle West Virginia Veterans Reunion (Greenbrier) $2,970, Larry Joe Harless Center Octoberfest Hatfield McCoy Trail (Mingo) $5,940, Larry Joe Harless Community Center Spring Middle School Event (Mingo) $3,000, Last Blast of Summer (McDowell) $2,970, Lewisburg Shanghai (Greenbrier) $1,188, Lincoln County Fall Festival (Lincoln) $4,752, Lincoln County Winterfest (Lincoln) $3,000, Lindside 4th of July Parade (Monroe) $1,250, Lindside Veterans' Day Parade (Monroe) $1,120, Little Levels Heritage Festival (Pocahontas) $1,188, Lost Creek Community Festival (Harrison) $4,158, Main Street Arts Festival (Upshur) $3,127, Main Street Martinsburg Chocolate Fest and Book Fair (Berkeley) $2,813, Main Street Martinsburg Food Truck Fest (Berkeley) $4,700, Malden Salt Fest (Kanawha) $3,000, Mannington District Fair (Marion) $3,564, Marmet Labor Day Celebration (Kanawha) $3,500, Marshall County Antique Power Show (Marshall) $1,485, Marshall County Fair (Marshall) $3,564, Martinsburg Roundhouse Railfest (Berkeley) $2,000, Mason County Fair (Mason) $2,970, Matewan Massacre Reenactment (Mingo) $5,004, Matewan-Magnolia Fair (Mingo) $15,932, McGrew House History Day (Preston) $1,188, Meadow Bridge Hometown Festival (Fayette) $1,000, Meadow River Days Festival (Greenbrier) $1,782, Mercer County Fair (Mercer) $1,188, Mercer County Heritage Festival (Mercer) $3,474, Milton Christmas in the Park (Cabell) $1,485, Milton Old Timey Days (Cabell) $1,485, Mineral County Veterans Day Parade (Mineral) $891, Molasses Festival (Calhoun) $1,188, Monongalia County Fair (Monongalia) $7,250, Moon Over Mountwood Fishing Festival (Wood) $1,782, Morgan County Fair-History Wagon (Morgan) $891, Moundsville Bass Festival (Marshall) $2,376, Moundsville July 4th Celebration (Marshall) $2,970, Mount Liberty Fall Festival (Barbour) $1,485, Mountain Heritage Arts and Crafts Festival (Jefferson) $2,970, Mountain Music Festival (McDowell) $1,485, Mountain Roots Community Theater (Kanawha) $5,000, Mountain State Apple Harvest Festival (Berkeley) $4,456, Mountain State Arts & Crafts Fair Cedar Lakes (Jackson) $26,732, Mountaineer Boys' State (Lewis) (Lewis) $5,000, Mullens Dogwood Festival (Wyoming) $4,158, Multi-Cultural Festival of West Virginia (Kanawha) $12,000, New Cumberland 4th of July (Hancock) $2,970, New Cumberland Christmas Parade (Hancock) $1,782, New Martinsville Vintage Regatta (Wetzel) $5,000, New River Bridge Day Festival (Fayette) $23,762, Nicholas County Fair (Nicholas) $3,500, Nicholas County Potato Festival (Nicholas) $5,000, Oak Leaf Festival (Fayette) $6,253, Oceana Heritage Festival (Wyoming) $4,000, Oglebay City Park - Festival of Lights (Ohio) $47,524, Oglebay Festival (Ohio) $5,940, Ohio County Country Fair (Ohio) $5,346, Old Brick Playhouse (Randolph) $7,000, Old Central City Fair (Cabell) $2,970, Old Fashion Christmas Festival (Summers) $1,500, Old Tyme Christmas (Jefferson) $1,425, Osage Street Fair (Monongalia) $2,188, Paint Creek Fishing Day (Kanawha) $1,500, Parkersburg Homecoming (Wood) $8,754, Paw Paw District Fair (Marion) $2,079, Paw Paw Festival (Morgan) $2,500, Pax Reunion Committee (Fayette) $2,970, Pendleton County 4-H Weekend (Pendleton) $1,188, Petersburg 4th of July Celebration (Grant) $11,881, Piedmont-Annual Back Street Festival (Mineral) $2,376, Pinch Reunion (Kanawha) $5,000, Pine Bluff Fall Festival (Harrison) $2,376, Pine Grove 4th of July Festival (Wetzel) $6,058, Pleasants County Agriculture Youth Fair (Pleasants) $2,970, Pocahontas County Pioneer Days (Pocahontas) $4,159, Pratt Fall Festival (Kanawha) $2,500, Princeton Autumnfest (Mercer) $1,563, Princeton Street Fair (Mercer) $2,970, Pumpkin House (Logan) $3,000, Putnam County Fair (Putnam) $2,970, Quartets on Parade (Hardy) $2,376, Rainelle Fall Festival (Greenbrier) $3,127, Rand Community Center Festival (Kanawha) $2,500, Randolph County Community Arts Council (Randolph) $1,782, Randolph County Fair (Randolph) $4,158, Randolph County Ramps and Rails (Randolph) $2,188, Ranson Christmas Festival (Jefferson) $2,970, Ranson Festival (Jefferson) $2,970, Regatta Fest (Wetzel) $9,000, Renick Liberty Festival (Greenbrier) $684, Rhododendron Girl's State (Ohio) (Ohio) $5,941, Ripley 4th of July (Jackson) $8,910, Ritchie County Pioneer Days (Ritchie) $684, River City Festival (Preston) $684, Rivesville Christmas Festival (Marion) $2,000, Rivesville Riverfront Festival (Marion) $2,000, Roane County Agriculture Field Day (Roane) $1,782, Rock the Park (Kanawha) $1,500, Rockin New Years Eve (Grant) $2,000, Rowlesburg Labor Day Festival (Preston) $684, Ruby Summer Concert Series (Monongalia) $2,000, Ruddle Park Jamboree (Pendleton) $2,000, Rupert Country Fling (Greenbrier) $1,876, Saint Spyridon Greek Festival (Harrison) $1,485, Salem Apple Butter Festival (Harrison) $2,376, Shiloh Days (Tyler) (Tyler) $2,000, Sissonville Christmas Festival (Kanawha) $2,000, Sistersville 4th of July (Tyler) $4,776, Skirmish on the River (Mingo) $1,250, Smoke on the Water (Wetzel) $1,782, South Charleston Summerfest (Kanawha) $7,500, Southern Wayne County Fall Festival (Wayne) $684, Spirit of Grafton Celebration (Taylor) $6,240, Spring Mountain Festival (Grant) $2,500, St. Albans City of Lights - December (Kanawha) $3,000, St. Albans Train Fest (Kanawha) $6,000, Sternwheel Festival (Wood) $1,782, STOCO Festival (Raleigh) $1,485, Stonewall Jackson Heritage Arts & Crafts Jubilee (Lewis) $6,534, Stonewall Jackson's Roundhouse Raid (Berkeley) $7,200, Strawberry Festival (Upshur) $17,821, Sylvester Big Coal River Festival (Boone) $1,944, Tacy Fair (Barbour) $684, Taste of Parkersburg (Wood) $2,970, Taylor County Fair (Taylor) $3,567, Three Rivers Coal Festival (Marion) $4,604, Thunder on the Tygart - Mothers' Day Celebration (Taylor) $7,300, Town of Delbarton 4th of July Celebration (Mingo) $1,782, Town of Fayetteville Heritage Festival (Fayette) $4,456, Town of Rivesville 4th of July Festival (Marion) $3,127, Town of Winfield - Putnam County Homecoming (Putnam) $3,240, Treasure Mountain Festival (Pendleton) $25,000, Tri-County Fair (Grant) $22,548, Tucker County Arts Festival and Celebration (Tucker) $10,692, Tucker County Fair (Tucker) $2,821, Turkey Festival (Hardy) $1,782, Tyler County Fireworks Celebration (Tyler) $3,000, Upper Kanawha Valley Oktoberfest (Kanawha) $2,000, Upper Ohio Valley Italian Festival (Ohio) $7,128, Valley District Fair (Preston) $2,079, Veterans Welcome Home Celebration (Cabell) $938, Vietnam Veterans of America # 949 Christmas Party (Cabell) $684, Volcano Days at Mountwood Park (Wood) $2,970, War Homecoming Fall Festival (McDowell) $891, Wardensville Fall Festival (Hardy) $2,970, Wayne County Fair (Wayne) $2,970, Wayne County Fall Festival (Wayne) $2,970, Webster County Fair (Webster) $3,600, Webster County Wood Chopping Festival (Webster) $8,910, Webster Wild Water Weekend (Webster) $1,188, Welcome Home Family Day (Wayne) $1,900, Wellsburg Apple Festival of Brooke County (Brooke) $2,970, West Virginia Chestnut Festival (Preston) $684, West Virginia Coal Festival (Boone) $5,940, West Virginia Dairy Cattle Show (Lewis) $15,000, West Virginia Dandelion Festival (Greenbrier) $2,970, West Virginia Day at the Railroad Museum (Mercer) $1,800, West Virginia Fair and Exposition (Wood) $4,812, West Virginia Freedom Festival (Logan) $4,456, West Virginia Oil and Gas Festival (Tyler) $7,500, West Virginia Peach Festival (Mineral) $5,166, West Virginia Pumpkin Festival (Cabell) $5,940, West Virginia Rivers and Rails Festival (Pleasants) $1,099, West Virginia State Folk Festival (Gilmer) $2,970, West Virginia Water Festival (Summers) $9,144, Wetzel County Autumnfest (Wetzel) $3,267, Wetzel County Town and Country Days (Wetzel) $10,098, Wheeling City of Lights (Ohio) $4,752, Wheeling Vintage Raceboat Regatta (Ohio) $11,881, Whipple Community Action (Fayette) $1,485, Whitehall Community Event (Marion) $2,000, Winfield Watersports Weekend (Putnam) $3,240, Wirt County Fair (Wirt) $1,485, Wirt County Pioneer Days (Wirt) $1,188, Youth Stockman Beef Expo (Lewis) $1,188
Any Fairs and Festivals awards shall be funded in addition to, and not in lieu of, individual grant allocations derived from the Arts Council and Cultural Grant Program allocations.

Department of Tourism –

Library Commission –
Lottery Education Fund
(W.V. Code Chapter 10)
Fund
3559
FY
2027
Org
0304

Books and Films 17900 $ 360,784
Services to Libraries 18000 550,000
Grants to Public Libraries 18200 9,439,571
Digital Resources 30900 219,992
Infomine Network (R) 88400
944,715
Total $ 11,515,062
Any unexpended balances remaining in the appropriation for Infomine Network (fund 3559, appropriation 88400) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

State Board of Education

(W.V. Code Chapters 18 and 18A)
Fund
3951
FY
2027
Org
0402

Teachers’ Retirement Savings Realized 09500 $ 4,083,909
FBI Checks 37200 130,261
Vocational Education Equipment Replacement 39300 800,000
Assessment Program (R) 39600 490,439
Literacy Project 89900 700,000
21
st
Century Technology Infrastructure
Network Tools and Support (R) 93300
12,695,356
Total $ 18,899,965
Any unexpended balances remaining in the appropriations for Assessment Program (fund 3951, appropriation 39600) and 21
st
Century Technology Infrastructure Network Tools and Support (fund 3951, appropriation 93300) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
The above appropriation for Teachers’ Retirement Savings Realized (fund 3951, appropriation 09500) shall be transferred to the Employee Pension and Health Care Benefit Fund (fund 2044).

State Department of Education –

School Building Authority –
Debt Service Fund
(W.V. Code Chapter 18)
Fund
3963
FY
2027
Org
0404

Debt Service – Total 31000 $ 15,234,900
Directed Transfer 70000
2,765,100
Total $ 18,000,000
The School Building Authority shall have the authority to transfer between the above appropriations in accordance with W.V. Code §29-22-18.
The above appropriation for Directed Transfer (fund 3963, appropriation 70000) may be transferred to the Department of Education
–
State Board of Education
–
School Building Authority
–
School Construction Fund (fund 3952) to be used for school construction and maintenance projects.

Educational Broadcasting Commission

(W.V. Code Chapter 10)
Fund
3587
FY
2027
Org
0439
Any unexpended balance remaining in the appropriation for Capital Outlay and Maintenance (fund 3587, appropriation 75500) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.

Bureau of Senior Services –

Lottery Senior Citizens Fund
(W.V. Code Chapter 29)
Fund
5405
FY
2027
Org
0508

Personal Services and Employee Benefits 00100 $ 165,613
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 85,482
Current Expenses 13000 351,784
Local Programs Service Delivery Costs 20000 2,435,250
Transfer to Division of Human Services for Health Care
and Title XIX Waiver for Senior Citizens 53900 27,986,092
Roger Tompkins Alzheimers Respite Care 64300 2,312,574
WV Alzheimer’s Hotline 72400 45,000
Regional Aged and Disabled Resource Center 76700 424,810
Senior Services Medicaid Transfer 87100 16,400,070
Legislative Initiatives for the Elderly 90400 9,671,239
Long Term Care Ombudsmen 90500 297,226
BRIM Premium 91300 7,718
In-Home Services and Nutrition for Senior Citizens (R) 91700
6,845,941
Total $ 67,028,799
Any unexpended balances remaining in the appropriation for Senior Citizen Centers and Programs (fund 5405, appropriation 46200) and In-Home Services and Nutrition for Senior Citizens (fund 5405, appropriation 91700) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
Included in the above appropriation for Current Expenses (fund 5405, appropriation 13000), is funding to support an in-home direct care workforce registry.
The above appropriation for Transfer to the Department of Human Services for Health Care and Title XIX Waiver for Senior Citizens (fund 5405, appropriation 53900) along with the federal moneys generated thereby shall be used for reimbursement for services provided under the program.

Community and Technical College –

Capital Improvement Fund
(W.V. Code Chapter 18B)
Fund
4908
FY
2027
Org
0442

Debt Service – Total 31000 $ 5,000,000
Any unexpended balance remaining in the appropriation for Capital Outlay and Improvements – Total (fund 4908, appropriation 84700) and Capital Improvements
–
Total (fund 4908, appropriation 95800) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.
The total amount of this appropriation shall be paid from the sale of the Series 2017 Community and Technical Colleges Capital Improvement Refunding Revenue Bonds and anticipated interest earnings.

Higher Education Policy Commission –

Lottery Education –
Higher Education Policy Commission –
Control Account
(W.V. Code Chapters 18B and 18C)
Fund
4925
FY
2027
Org
0441

RHI Program and Site Support (R) 03600 $ 1,925,783
RHI Program and Site Support –
RHEP Program Administration 03700 146,653
RHI Program and Site Support – Grad Med
Ed and Fiscal Oversight (R) 03800 90,687
State Doctoral Fellowship (R) 16600 129,604
Health Sciences Scholarship (R) 17600 226,532
Vice Chancellor for Health Sciences –
Rural Health Residency Program (R) 60100 62,725
WV Engineering, Science, and
Technology Scholarship Program 86800
452,831
Total $ 3,034,815
Any unexpended balances remaining in the appropriations for RHI Program and Site Support (fund 4925, appropriation 03600), RHI Program and Site Support – Grad Med Ed and Fiscal Oversight (fund 4925, appropriation 03800), State Doctoral Fellowship (fund 4925, appropriation 16600), Health Sciences Scholarship (fund 4925, appropriation 17600), and Vice Chancellor for Health Sciences – Rural Health Residency Program (fund 4925, appropriation 60100) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
The above appropriation for WV Engineering, Science, and Technology Scholarship Program (fund 4925, appropriation 86800) shall be transferred to the West Virginia Engineering, Science, and Technology Scholarship Fund (fund 4928) established by W.V. Code §18C-6-1.

Higher Education Policy Commission –

Lottery Education –
West Virginia University - School of Medicine
(W.V. Code Chapter 18B)
Fund
4185
FY
2027
Org
0463

WVU Health Sciences –
RHI Program and Site Support (R) 03500 $ 1,276,736
MA Public Health Program and
Health Science Technology (R) 62300 53,143
Health Sciences Career Opportunities Program (R) 86900 341,653
HSTA Program (R) 87000 1,957,576
Center for Excellence in Disabilities (R) 96700
335,642
Total $ 3,964,750
Any unexpended balances remaining in the appropriations for WVU Health Sciences – RHI Program and Site Support (fund 4185, appropriation 03500), MA Public Health Program and Health Science Technology (fund 4185, appropriation 62300), Health Sciences Career Opportunities Program (fund 4185, appropriation 86900), HSTA Program (fund 4185, appropriation 87000), and Center for Excellence in Disabilities (fund 4185, appropriation 96700) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Higher Education Policy Commission –

Lottery Education –
Marshall University - School of Medicine
(W.V. Code Chapter 18B)
Fund
4896
FY
2027
Org
0471

Marshall Medical School –
RHI Program and Site Support (R) 03300 $ 462,640
Vice Chancellor for Health Sciences –
Rural Health Residency Program (R) 60100
182,094
Total $ 644,734
Any unexpended balances remaining in the appropriations for Marshall Medical School – RHI Program and Site Support (fund 4896, appropriation 03300) and Vice Chancellor for Health Sciences – Rural Health Residency Program (fund 4896, appropriation 60100) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.
Total TITLE II, Section 4 – Lottery Revenue $ 154,006,000

Sec. 5. Appropriations from state excess lottery revenue fund.
— In accordance with W.V. Code §29-22-18a, §29-22A-10d, §29-22A-10e, §29-22C-27a, and §29-25-22b, the following appropriations shall be deposited and disbursed by the Director of the Lottery to the following accounts in this section in the amounts indicated.
After first funding the appropriations required by W.V. Code §29-22-18a, §29-22A-10d, §29-22A-10e, §29-22C-27a, and §29-25-22b, the Director of the Lottery shall provide funding from the State Excess Lottery Revenue Fund for the remaining appropriations in this section to the extent that funds are available. In the event that revenues to the State Excess Lottery Revenue Fund are sufficient to meet all the appropriations required made pursuant to this section, then the Director of the Lottery shall then provide the funds available for fund 5365, appropriation 18900.

Governor’s Office

(W.V. Code Chapter 5)
Fund
1046
FY
2027
Org
0100

Any unexpended balance remaining in the appropriation for Publication of Papers and Transition Expenses – Lottery Surplus (fund 1046, appropriation 06600) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.

Office of Technology

(W.V. Code Chapter 5A)
Fund
2532
FY
2027
Org
0231

Any unexpended balances remaining in the appropriations for Cyber Security (fund 2532, appropriation 99001), Enterprise Data Center (fund 2532, appropriation 99002), and Enterprise Telephony Modernization (fund 2532, appropriation 99003) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

Division of Economic Development

(W.V. Code Chapter 5B)
Fund
3170
FY
2027
Org
0307

Any unexpended balance remaining in the appropriation for Recreational Grants or Economic Development Loans (fund 3170, appropriation 25300) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.

Division of Natural Resources –

State Park Improvement Fund
Fund
3277
FY
2027
Org
0310
Excess
Appro- Lottery
priation Funds

Repairs and Alterations (R) 06400 $ 161,200
Equipment (R) 07000 200,000
Current Expenses (R) 13000 23,300
Buildings (R) 25800 100,000
Other Assets (R) 69000
1,020,500
Total $ 1,505,000
Any unexpended balances remaining in the appropriations for Repairs and Alterations (fund 3277, appropriation 06400), Equipment (fund 3277, appropriation 07000), Unclassified – Total (fund 3277, appropriation 09600), Current Expenses (fund 3277, appropriation 13000), Buildings (fund 3277, appropriation 25800), and Other Assets (fund 3277, appropriation 69000) at the close of the fiscal year 2026 are hereby reappropriated for expenditure during the fiscal year 2027.

West Virginia Infrastructure Council –

West Virginia Infrastructure Transfer Fund
Fund
3390
FY
2027
Org
0316

Directed Transfer 70000 $ 46,000,000
The above appropriation shall be allocated pursuant to W.V. Code §29-22-18d and §31-15-9.

Department of Education –

School Building Authority
Fund
3514
FY
2027
Org
0404

Debt Service - Total 31000 $ 17,240,769
Directed Transfer 70000
1,759,231
Total $ 19,000,000
The School Building Authority shall have the authority to transfer between the above appropriations in accordance with W.V. Code §29-22-18a.
The above appropriation for Directed Transfer (fund 3514, appropriation 70000) may be transferred to the Department of Education
–
State Board of Education
–
School Building Authority
–
School Construction Fund (fund 3952) to be used for school construction and maintenance projects.

Higher Education Policy Commission –

Education Improvement Fund
Fund
4295
FY
2027
Org
0441

PROMISE Scholarship – Transfer 80000 $ 29,000,000
The above appropriation shall be transferred to the PROMISE Scholarship Fund (fund 4296) established by W.V. Code §18C-7-7.
The Legislature has explicitly set a finite amount of available appropriations and directed the administrators of the Program to provide for the award of scholarships within the limits of available appropriations.

Higher Education Policy Commission –

Higher Education Improvement Fund
Fund
4297
FY
2027
Org
0441

Directed Transfer 70000 $ 15,000,000
The above appropriation for Directed Transfer shall be transferred to Higher Education Policy Commission – System – Tuition Fee Capital Improvement Fund (fund 4903) as authorized by Senate Concurrent Resolution No. 41.

Higher Education Policy Commission –

Administration –
Control Account
Fund
4932
FY
2027
Org
0441

Any unexpended balance remaining in the appropriation for Advanced Technology Centers (fund 4932, appropriation 02800) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.

Department of Human Services

(W.V. Code Chapters 9, 48, and 49)
Fund

5365
FY
2027
Org
0511

Medical Services 18900 $ 80,408,495

Division of Corrections and Rehabilitation –

Correctional Units
(W.V. Code Chapter 15A)
Fund
6283
FY
2027
Org
0608

Any unexpended balance remaining in the appropriation for Capital Outlay and Maintenance (fund 6283, appropriation 75500) at the close of the fiscal year 2026 is hereby reappropriated for expenditure during the fiscal year 2027.

Lottery Commission –

General Purpose Account
Fund
7206
FY
2027
Org
0705

General Revenue Fund – Transfer 70011 $ 65,000,000
The above appropriation shall be transferred to the General Revenue Fund as determined by the Director of the Lottery in accordance with W.V. Code §29-22-18a.

Lottery Commission –

Refundable Credit
Fund
7207
FY
2027
Org
0705

Directed Transfer 70000 $ 10,000,000
The above appropriation shall be transferred to the General Revenue Fund to provide reimbursement for the refundable credit allowable under W.V. Code §11-21-21. The amount of the required transfer shall be determined solely by the State Tax Commissioner and shall be completed by the Director of the Lottery upon the Commissioner’s request.

Lottery Commission –

Distributions to Statutory Funds and Purposes
Fund
7213
FY
2027
Org
0705

Parking Garage Fund – Transfer 70001 $ 300,000
2004 Capitol Complex Parking Garage Fund – Transfer 70002 116,478
Capitol Dome and Improvements Fund – Transfer 70003 1,096,256
Capitol Renovation and Improvement Fund – Transfer 70004 2,381,252
Economic Development Promotion and
Closing Fund
–
Transfer 70005 1,298,864
Research Challenge Fund – Transfer 70006 1,731,820
Tourism Promotion Fund – Transfer 70007 4,808,142
Cultural Facilities and Capital Resources Matching
Grant Program Fund – Transfer 70008 1,500,000
State Debt Reduction Fund – Transfer 70010 20,000,000
General Revenue Fund – Transfer 70011 1,167,799
West Virginia Racing Commission Racetrack
Video Lottery Account 70012 3,463,637
Historic Resort Hotel Fund 70013 24,010
Licensed Racetrack Regular Purse Fund 70014
22,383,247
Total $ 60,271,505

Racing Commission

Fund
7308
FY
2027
Org
0707

Special Breeders Compensation
(W.V. Code §29-22-18a, subsection (I)) 21800 $ 2,000,000

Economic Development Authority –

Cacapon and Beech Fork State Parks –
Lottery Revenue Debt Service
Fund
9067
FY
2027
Org
0944

Debt Service 04000 $ 2,032,000

Economic Development Authority –

State Parks Lottery Revenue Debt Service Fund
Fund
9068
FY
2027
Org
0944

Debt Service 04000 $ 4,395,000

Total TITLE II, Section 5 – Excess Lottery Funds $ 334,612,000

Sec. 6. Appropriations of federal funds.
— In accordance with Article 11, Chapter 4 of the Code from federal funds there are hereby appropriated conditionally upon the fulfillment of the provisions set forth in Article 2, Chapter 11B of the Code the following amounts, as itemized, for expenditure during the fiscal year 2027.

LEGISLATIVE

Crime Victims Compensation Fund

(W.V. Code Chapter 14)
Fund
8738
FY
2027
Org
2300
Appro- Federal
priation Funds

Economic Loss Claim Payment Fund 33400 $ 750,000
JUDICIAL

Supreme Court

Fund
8867
FY
2027
Org
2400

Personal Services and Employee Benefits 00100 $ 2,175,000
Repairs and Alterations 06400 100,000
Equipment 07000 250,000
Current Expenses 13000 1,275,000
Other Assets 69000
200,000
Total $ 4,000,000
EXECUTIVE

Department of Agriculture

(W.V. Code Chapter 19)
Fund
8736
FY
2027
Org
1400

Personal Services and Employee Benefits 00100 $ 2,780,602
Repairs and Alterations 06400 650,000
Equipment 07000 910,500
Unclassified 09900 50,534
Current Expenses 13000 6,841,987
Buildings 25800 1,000,000
Other Assets 69000 550,000
Land 73000 500,000
Federal Coronavirus Pandemic 89101
4,721,430
Total $ 18,005,053

Department of Agriculture –

Meat Inspection Fund
(W.V. Code Chapter 19)
Fund
8737
FY
2027
Org
1400

Personal Services and Employee Benefits 00100 $ 757,900
Repairs and Alterations 06400 5,500
Equipment 07000 114,478
Unclassified 09900 8,755
Current Expenses 13000
136,012
Total $ 1,022,645

Department of Agriculture –

State Conservation Committee
(W.V. Code Chapter 19)
Fund
8783
FY
2027
Org
1400

Personal Services and Employee Benefits 00100 $ 205,267
Current Expenses 13000
15,496,778
Total $ 15,702,045

Department of Agriculture –

Land Protection Authority
(W.V. Code Chapter 19)
Fund
8896
FY
2027
Org
1400

Personal Services and Employee Benefits 00100 $ 46,526
Unclassified 09900 5,004
Current Expenses 13000
448,920
Total $ 500,450

Attorney General –

Medicaid Fraud Unit
(W.V. Code Chapter 5)
Fund
8882
FY
2027
Org
1500

Personal Services and Employee Benefits 00100 $ 1,994,727
Repairs and Alterations 06400 4,313
Equipment 07000 7,500
Unclassified 09900 15,336
Current Expenses 13000 611,287
Other Assets 69000
11,336
Total $ 2,644,499

Secretary of State –

State Election Fund
(W.V. Code Chapter 3)
Fund
8854
FY
2027
Org
1600

Personal Services and Employee Benefits 00100 $ 210,240
Repairs and Alterations 06400 15,000
Unclassified 09900 7,484
Current Expenses 13000 415,727
Other Assets 69000
100,000
Total $ 748,451

DEPARTMENT OF COMMERCE

Division of Forestry

(W.V. Code Chapter 19)
Fund
8703
FY
2027
Org
0305

Personal Services and Employee Benefits 00100 $ 909,435
Repairs and Alterations 06400 155,795
Equipment 07000 1,000,000
Unclassified 09900 51,050
Current Expenses 13000 3,312,013
Other Assets 69000
3,078,847
Total $ 8,507,140

Geological and Economic Survey

(W.V. Code Chapter 29)
Fund
8704
FY
2027
Org
0306

Personal Services and Employee Benefits 00100 $ 204,432
Repairs and Alterations 06400 305,000
Equipment 07000 187,500
Unclassified 09900 2,803
Current Expenses 13000 195,639
Buildings 25800 500,000
Other Assets 69000
15,000
Total $ 1,410,374

Division of Economic Development

(W.V. Code Chapter 5B)
Fund
8705
FY
2027
Org
0307

Personal Services and Employee Benefits 00100 $ 1,888,421
Unclassified 09900 50,000
Current Expenses 13000 21,304,019
Broadband Federal Funding 87101
792,031,764
Total $ 815,274,204

Office of Energy

(W.V. Code Chapter 5B)
Fund
8892
FY
2027
Org
0307

Personal Services and Employee Benefits 00100 $ 1,359,159
Unclassified 09900 7,350
Current Expenses 13000
8,607,083
Total $ 9,973,592

Division of Economic Development –

Office of Economic Opportunity
(W.V. Code Chapter 5)
Fund
8901
FY
2027
Org
0307

Personal Services and Employee Benefits 00100 $ 857,689
Repairs and Alterations 06400 250
Equipment 07000 6,000
Unclassified 09900 106,795
Current Expenses 13000
20,303,081
Total $ 21,273,815

Division of Labor

(W.V. Code Chapters 21 and 47)
Fund
8706
FY
2027
Org
0308

Personal Services and Employee Benefits 00100 $ 471,602
Repairs and Alterations 06400 500
Unclassified 09900 5,572
Current Expenses 13000
167,098
Total $ 644,772

Division of Natural Resources

(W.V. Code Chapter 20)
Fund
8707
FY
2027
Org
0310

Personal Services and Employee Benefits 00100 $ 11,665,986
Repairs and Alterations 06400 566,250
Equipment 07000 2,126,141
Unclassified 09900 107,693
Current Expenses 13000 7,887,660
Administration 15500 50,325
Buildings 25800 951,000
Other Assets 69000 4,768,670
Land 73000
2,893,920
Total $ 31,017,645

Division of Miners’ Health, Safety and Training

(W.V. Code Chapter 22)
Fund
8709
FY
2027
Org
0314
Personal Services and Employee Benefits 00100 $ 721,250
Current Expenses 13000
150,000
Total $ 871,250

WorkForce West Virginia

(W.V. Code Chapter 23)
Fund
8835
FY
2027
Org
0323

Unclassified 09900 $ 5,127
Current Expenses 13000 667,530
Reed Act 2002 – Unemployment Compensation 62200 4,446,737
Reed Act 2002 – Employment Services 63000
3,246,737
Total $ 8,366,131
Pursuant to the requirements of 42 U.S.C. 1103, Section 903 of the Social Security Act, as amended, and the provisions of W.V. Code §21A-9-9, the above appropriation to Unclassified and Current Expenses shall be used by WorkForce West Virginia for the specific purpose of administration of the State’s unemployment insurance program or job service activities, subject to each and every restriction, limitation, or obligation imposed on the use of the funds by those federal and state statutes.

State Board of Rehabilitation –

Division of Rehabilitation Services
(W.V. Code Chapter 18)
Fund
8734
FY
2027
Org
0932

Personal Services and Employee Benefits 00100 $ 12,839,606
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 153,000
Repairs and Alterations 06400 350,400
Equipment 07000 1,275,870
Current Expenses 13000
68,440,940
Total $ 83,059,816

State Board of Rehabilitation –

Division of Rehabilitation Services –
Disability Determination Services
(W.V. Code Chapter 18)
Fund
8890
FY
2027
Org
0932

Personal Services and Employee Benefits 00100 $ 20,079,337
Repairs and Alterations 06400 1,100
Equipment 07000 83,350
Current Expenses 13000
13,383,206
Total $ 33,546,993

DEPARTMENT OF TOURISM

Department of Tourism –

Culture and History
(W.V. Code Chapter 29)
Fund
8718
FY
2027
Org
0304

Personal Services and Employee Benefits 00100 $ 949,454
Repairs and Alterations 06400 1,000
Equipment 07000 1,000
Current Expenses 13000 1,947,372
Buildings 25800 1,000
Other Assets 69000 1,000
Land 73000
360
Total $ 2,901,186

Department of Tourism –

Library Commission
(W.V. Code Chapter 10)
Fund
8720
FY
2027
Org
0304

Personal Services and Employee Benefits 00100 $ 393,730
Equipment 07000 543,406
Current Expenses 13000 1,076,162
Federal Coronavirus Pandemic 89101
2,388,880
Total $ 4,402,178

Department of Tourism –

Commission for National and Community Service
(W.V. Code Chapter 5F)
Fund
8841
FY
2027
Org
0304

Personal Services and Employee Benefits 00100 $ 476,856
Repairs and Alterations 06400 1,000
Current Expenses 13000 5,587,325
Federal Coronavirus Pandemic 89101
1,960,558
Total $ 8,025,739

Department of Tourism –

National Coal Heritage Area Authority
(W.V. Code Chapter 29)
Fund
8869
FY
2027
Org
0304

Personal Services and Employee Benefits 00100 $ 207,174
Repairs and Alterations 06400 5,000
Equipment 07000 3,000
Current Expenses 13000 328,008
Other Assets 69000
2,000
Total $ 545,182
DEPARTMENT OF EDUCATION

State Board of Education –

State Department of Education
(W.V. Code Chapters 18 and 18A)
Fund
8712
FY
2027
Org
0402

Personal Services and Employee Benefits 00100 $ 6,218,094
Repairs and Alterations 06400 10,000
Equipment 07000 10,000
Unclassified 09900 2,000,000
Current Expenses 13000 834,146,008
Other Assets 69000
10,000
Total $ 842,394,102

State Board of Education –

School Lunch Program
(W.V. Code Chapters 18 and 18A)
Fund
8713
FY
2027
Org
0402

Personal Services and Employee Benefits 00100 $ 2,033,521
Repairs and Alterations 06400 20,000
Equipment 07000 100,000
Unclassified 09900 1,150,500
Current Expenses 13000 258,781,265
Other Assets 69000
25,000
Total $ 262,110,286

State Board of Education –

Vocational Division
(W.V. Code Chapters 18 and 18A)
Fund
8714
FY
2027
Org
0402

Personal Services and Employee Benefits 00100 $ 2,059,266
Repairs and Alterations 06400 10,000
Equipment 07000 10,000
Unclassified 09900 155,000
Current Expenses 13000 20,820,081
Other Assets 69000
10,000
Total $ 23,064,347

State Board of Education –

Aid for Exceptional Children
(W.V. Code Chapters 18 and 18A)
Fund
8715
FY
2027
Org
0402

Personal Services and Employee Benefits 00100 $ 3,723,453
Repairs and Alterations 06400 10,000
Equipment 07000 10,000
Unclassified 09900 1,000,000
Current Expenses 13000 139,346,390
Other Assets 69000
10,000
Total $ 144,099,843

WV Professional Charter School Board

(W.V. Code Chapter 18)
Fund
8828
FY
2027
Org
0405

Personal Services and Employee Benefits 00100 $ 101,793
Repairs and Alterations 06400 100
Equipment 07000 100
Current Expenses 13000 4,287,108
Other Assets 69000
100
Total $ 4,389,201

DEPARTMENT OF ENVIRONMENTAL PROTECTION

Division of Environmental Protection

(W.V. Code Chapter 22)
Fund
8708
FY
2027
Org
0313

Personal Services and Employee Benefits 00100 $ 37,760,577
Repairs and Alterations 06400 739,783
Equipment 07000 1,712,238
Unclassified 09900 1,923,580
Current Expenses 13000 347,447,019
West Virginia Drinking Water Treatment
Revolving Fund – Transfer 68900 80,753,300
Other Assets 69000 2,177,261
Land 73000
80,000
Total $ 472,593,758

DEPARTMENT OF HEALTH

Department of Health –

Central Office
(W.V. Code Chapter 16)
Fund
8802
FY
2027
Org
0506

Personal Services and Employee Benefits 00100 $ 21,486,767
Equipment 07000 456,972
Unclassified 09900 856,614
Current Expenses 13000 139,553,476
Buildings 25800 155,000
Rural Health Transformation Program 29501 200,000,000
Other Assets 69000 380,000
Federal Coronavirus Pandemic 89101
20,434,178
Total $ 383,323,007

Human Rights Commission

(W.V. Code Chapter 5)
Fund
8725
FY
2027
Org
0510

Personal Services and Employee Benefits 00100 $ 566,831
Unclassified 09900 10,050
Current Expenses 13000
49,327
Total $ 626,208

Office of the Inspector General

(W.V. Code Chapter 16B)
Fund
8211
FY
2027
Org
0513

Personal Services and Employee Benefits 00100 $ 2,401,048
Repairs and Alterations 06400 500
Equipment 07000 500
Unclassified 09900 8,335
Current Expenses 13000 943,527
Other Assets 69000
500
Total $ 3,354,410
DEPARTMENT OF HUMAN SERVICES

Department of Human Services

(W.V. Code Chapters 9, 48, and 49)
Fund
8722
FY
2027
Org
0511

Personal Services and Employee Benefits 00100 $ 71,152,181
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 73,500
Unclassified 09900 22,855,833
Current Expenses 13000 230,431,984
Medical Services 18900 5,480,837,711
Medical Services Administrative Costs 78900 207,175,615
CHIP Administrative Costs 85601 8,998,537
CHIP Services 85602 65,805,357
Federal Coronavirus Pandemic 89101
4,000,000
Total $ 6,091,330,718

Department of Human Services –

Consolidated Medical Service Fund
(W.V. Code Chapter 16)
Fund
8723
FY
2027
Org
0511

Personal Services and Employee Benefits 00100 $ 1,516,523
Unclassified 09900 73,307
Current Expenses 13000
103,197,690
Total $ 104,787,520
DEPARTMENT OF HOMELAND SECURITY

Division of Emergency Management

(W.V. Code Chapter 15)
Fund
8727
FY
2027
Org
0606

Personal Services and Employee Benefits 00100 $ 2,077,448
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 61,250
Repairs and Alterations 06400 5,000
Equipment 07000 100,000
Current Expenses 13000
20,429,281
Total $ 22,672,979

Division of Corrections and Rehabilitation

(W.V. Code Chapters 15A)
Fund
8836
FY
2027
Org
0608

Unclassified 09900 $ 1,100
Current Expenses 13000
1,900
Total $ 3,000

West Virginia State Police

(W.V. Code Chapter 15)
Fund
8741
FY
2027
Org
0612

Personal Services and Employee Benefits 00100 $ 3,278,968
Repairs and Alterations 06400 42,000
Equipment 07000 13,356,035
Current Expenses 13000 2,241,021
Buildings 25800 1,740,500
Other Assets 69000 1,065,750
Land 73000
500
Total $ 21,724,774

Fire Commission

(W.V. Code Chapter 15A)
Fund
8819
FY
2027
Org
0619

Current Expenses 13000 $ 80,000

Division of Administrative Services

(W.V. Code Chapter 15)
Fund
8803
FY
2027
Org
0623

Personal Services and Employee Benefits 00100 $ 1,388,982
Repairs and Alterations 06400 1,750
Unclassified 09900 25,185
Current Expenses 13000
75,381,973
Total $ 76,797,890

DEPARTMENT OF REVENUE

Insurance Commissioner

(W.V. Code Chapter 33)
Fund
8883
FY
2027
Org
0704

Personal Services and Employee Benefits 00100 $ 145,000
Equipment 07000 30,000
Current Expenses 13000
2,825,000
Total $ 3,000,000

DEPARTMENT OF TRANSPORTATION

Division of Motor Vehicles

(W.V. Code Chapter 17B)
Fund
8787
FY
2027
Org
0802

Personal Services and Employee Benefits 00100 $ 900,000
Repairs and Alterations 06400 500
Current Expenses 13000
5,448,106
Total $ 6,348,606

Division of Multimodal Transportation Facilities –

Public Transit
(W.V. Code Chapter 17)
Fund
8745
FY
2027
Org
0810

Personal Services and Employee Benefits 00100 $ 1,102,490
Repairs and Alterations 06400 2,500
Equipment 07000 3,501,714
Current Expenses 13000 20,863,149
Buildings 25800 2,450,000
Other Assets 69000
250,000
Total $ 28,169,853

Division of Multimodal Transportation Facilities

(W.V. Code Chapter 17)
Fund
8830
FY
2027
Org
0810

Current Expenses 13000 $ 500,000
DEPARTMENT OF VETERANS’ ASSISTANCE

Department of Veterans’ Assistance

(W.V. Code Chapter 9A)
Fund
8858
FY
2027
Org
0613

Personal Services and Employee Benefits 00100 $ 3,524,557
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 57,120
Repairs and Alterations 06400 20,000
Equipment 07000 25,000
Current Expenses 13000 3,840,300
Buildings 25800 22,750,000
Land 73000 500
Veterans’ Cemetery 80800 190,000
Federal Coronavirus Pandemic 89101
500
Total $ 30,407,977

Department of Veterans’ Assistance –

Veterans’ Home
(W.V. Code Chapter 9A)
Fund
8728
FY
2027
Org
0618

Personal Services and Employee Benefits 00100 $ 1,087,234
Repairs and Alterations 06400 60,500
Equipment 07000 10,500
Current Expenses 13000 1,168,180
Buildings 25800 1,300,500
Other Assets 69000 6,500
Land 73000 100
Federal Coronavirus Pandemic 89101
500
Total $ 3,634,014

BUREAU OF SENIOR SERVICES

Bureau of Senior Services

(W.V. Code Chapter 29)
Fund
8724
FY
2027
Org
0508

Personal Services and Employee Benefits 00100 $ 876,939
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 12,782
Current Expenses 13000
13,814,853
Total $ 14,704,574

MISCELLANEOUS BOARDS AND COMMISSIONS

Adjutant General –

State Militia
(W.V. Code Chapter 15)
Fund
8726
FY
2027
Org
0603

Unclassified 09900 $ 982,705
Mountaineer ChalleNGe Academy 70900 12,552,037
Martinsburg Starbase 74200 901,454
Charleston Starbase 74300 865,668
Military Authority 74800
90,699,800
Total $ 106,001,664
The Adjutant General shall have the authority to transfer between appropriations.

Adjutant General –

West Virginia National Guard Counterdrug Forfeiture Fund
(W.V. Code Chapter 15)
Fund
8785
FY
2027
Org
0603

Personal Services and Employee Benefits 00100 $ 1,350,000
Repairs and Alterations 06400 50,000
Equipment 07000 200,000
Current Expenses 13000 150,000
Buildings 25800 100,000
Other Assets 69000 100,000
Land 73000
50,000
Total $ 2,000,000

Public Service Commission –

Motor Carrier Division
(W.V. Code Chapter 24A)
Fund
8743
FY
2027
Org
0926

Personal Services and Employee Benefits 00100 $ 1,639,004
Repairs and Alterations 06400 39,000
Equipment 07000 1,000
Current Expenses 13000
368,953
Total $ 2,047,957

Public Service Commission –

Gas Pipeline Division
(W.V. Code Chapter 24B)
Fund
8744
FY
2027
Org
0926

Personal Services and Employee Benefits 00100 $ 737,069
Equipment 07000 3,000
Unclassified 09900 4,072
Current Expenses 13000
124,628
Total $ 868,769

Economic Development Authority

(W.V. Code Chapter 31)
Fund
8893
FY
2027
Org
0944

Current Expenses 13000 $ 5,000,000
Total TITLE II, Section 6
–
Federal Funds $ 9,729,228,617
Sec. 7. Appropriations from federal block grants.
— The following items are hereby appropriated from federal block grants to be available for expenditure during the fiscal year 2027.

Division of Economic Development –

Community Development
Fund
8746
FY
2027
Org
0307

Personal Services and Employee Benefits 00100 $ 10,672,367
Unclassified 09900 2,375,000
Current Expenses 13000
224,476,883
Total $ 237,524,250

Division of Economic Development –

Office of Economic Opportunity –
Community Services
Fund
8902
FY
2027
Org
0307

Personal Services and Employee Benefits 00100 $ 773,389
Repairs and Alterations 06400 1,500
Equipment 07000 9,000
Unclassified 09900 125,000
Current Expenses 13000
17,781,811
Total $ 18,690,700

WorkForce West Virginia –

Workforce Investment Act
Fund
8749
FY
2027
Org
0323

Personal Services and Employee Benefits 00100 $ 3,064,651
Salary and Benefits of Cabinet Secretary and
Agency Heads 00201 124,018
Repairs and Alterations 06400 1,600
Equipment 07000 500
Unclassified 09900 23,023
Current Expenses 13000 63,381,511
Buildings 25800
1,100
Total $ 66,596,403

Department of Health –

Maternal and Child Health
Fund
8750
FY
2027
Org
0506

Personal Services and Employee Benefits 00100 $ 2,786,238
Unclassified 09900 81,439
Current Expenses 13000
7,075,937
Total $ 9,943,614

Department of Health –

Preventive Health
Fund
8753
FY
2027
Org
0506

Personal Services and Employee Benefits 00100 $ 285,735
Equipment 07000 165,642
Unclassified 09900 22,457
Current Expenses 13000
1,895,366
Total $ 2,369,200

Department of Human Services –

Energy Assistance
Fund
8755
FY
2027
Org
0511

Personal Services and Employee Benefits 00100 $ 2,842,185
Salary and Benefits of Cabinet Secretary
And Agency Heads 00201 2,450
Unclassified 09900 350,000
Current Expenses 13000
57,082,035
Total $ 60,276,670

Department of Human Services –

Social Services
Fund
8757
FY
2027
Org
0511

Personal Services and Employee Benefits 00100 $ 9,875,107
Unclassified 09900 171,982
Current Expenses 13000
8,874,750
Total $ 18,921,839

Department of Human Services –

Substance Abuse Prevention and Treatment
Fund
8793
FY
2027
Org
0511

Personal Services and Employee Benefits 00100 $ 753,340
Unclassified 09900 115,924
Current Expenses 13000
10,853,740
Total $ 11,723,004

Department of Human Services –

Community Mental Health Services
Fund
8794
FY
2027
Org
0511

Personal Services and Employee Benefits 00100 $ 871,155
Unclassified 09900 33,533
Current Expenses 13000
9,630,304
Total $ 10,534,992

Department of Human Services –

Temporary Assistance for Needy Families
Fund
8816
FY
2027
Org
0511

Personal Services and Employee Benefits 00100 $ 23,314,142
Salary and Benefits of Cabinet Secretary
And Agency Head 00201 7,350
Unclassified 09900 1,250,000
Current Expenses 13000
152,509,588
Total $ 177,081,080

Department of Human Services –

Child Care and Development
Fund
8817
FY
2027
Org
0511

Personal Services and Employee Benefits 00100 $ 3,852,293
Salary and Benefits of Cabinet Secretary
And Agency Head 00201 2,450
Unclassified 09900 350,000
Current Expenses 13000
107,150,000
Total $ 111,354,743
Total TITLE II, Section 7 – Federal Block Grants $ 725,016,495

Sec. 8. Awards for claims against the state.
— There are hereby appropriated for fiscal year 2027, from the fund as designated, in the amounts as specified, general revenue funds in the amount of $160,656 and state road funds in the amount of $695,307 for payment of claims against the state.

Sec. 9. Appropriations from general revenue fund surplus accrued.
— The following items are hereby appropriated from the state fund, general revenue, and are to be available for expenditure during the fiscal year 2027 out of surplus funds only, accrued from the fiscal year ending June 30, 2026, subject to the terms and conditions set forth in this section.
It is the intent and mandate of the Legislature that the following appropriations be payable only from surplus as of July 31, 2026 from the fiscal year ending June 30, 2026, only after first meeting requirements of W.Va. Code §11B-2-20(b).
In the event that surplus revenues available on July 31, 2026, are not sufficient to meet the appropriations made pursuant to this section, then the appropriations shall be made to the extent that surplus funds are available as of the date mandated to meet the appropriations in this section and shall be allocated first to provide the necessary funds to meet the first appropriation of this section and each subsequent appropriation in the order listed in this section.

State Board of Education–

State Department of Education
(W.V. Code Chapters 18 and 18A)
Fund
0313
FY
2027
Org
0402

Hope Scholarship Program – Surplus 30499 $ 60,000,000

Division of Economic Development –

(W.V. Code Chapter 5B)
Fund
0256
FY
2027
Org
0307
Current Expense - Surplus 13099 $ 250,000
The above appropriation for Current Expense – Surplus (fund 0256, appropriation 13099) shall be granted to the Cabell County Commission for Lily’s Place.

Department of Agriculture

(W.V. Code Chapter 19)
Fund
0131
FY
2027
Org
1400

Current Expense – Surplus 13099 $ 100,000
The above appropriation for Current Expense – Surplus (fund 0131, appropriation 13099)
shall be grant to the Monroe County Commission for the Willow Bend Agricultural Innovation
Center.

Glenville State University –

(W.V. Code Chapter 18B)
Fund
0363
FY
2027
Org
0485

Glenville State University – Surplus 42899 $ 5,000,000

Division of Economic Development

(W.V. Code Chapter 5B)
Fund
0256
FY
2027
Org
0307

Directed Transfer – Surplus 70099 $ 30,000,000
The above appropriation for Directed Transfer – Surplus (fund 0256, appropriation
70099) shall be transferred to the West Virginia Infrastructure and Jobs Development
Council (fund 3390).

Department of Environmental Protection

(W.V. Code Chapter 22)
Fund
0273
FY
2027
Org
0313

Directed Transfer – Surplus 70099 $ 10,000,000
The above appropriation for Directed Transfer – Surplus (fund 0256, appropriation
70099) shall be transferred to the Department of Environmental Protection-Reclamation
of Abandoned and Dilapidated Property Program Fund (fund 3305).

Division of Highways

(W.V. Code Chapter 17 and 17C)
Fund
0620
FY
2027
Org
0803

Directed Transfer – Surplus 70099 $ 125,000,000
The above appropriation for Directed Transfer – Surplus (fund 0620, appropriation 70099) shall be transferred to Division of Highways (fund 9017).

Division of Highways

(W.V. Code Chapter 17 and 17C)
Fund
0620
FY
2027
Org
0803

Directed Transfer – Surplus 70099 $ 10,000,000
The above appropriation for Directed Transfer – Surplus (fund 0620, appropriation 70099) shall be transferred to the Neighborhood Access Road Fund (fund xxxx).

Governor’s Office

(W.V. Code Chapter 5)
Fund
0101
FY
2027
Org
0100
Directed Transfer – Surplus 70099 $ 5,000,000
The above appropriation for Directed Transfer (fund 0101, appropriation 7099)
shall be transferred to the Governor’s Office, West Virginia Flood Resiliency Office Trust
Fund (fund 1070).
Total TITLE II, Section 9 – General Revenue Surplus Accrued $ 245,350,000
Sec. 10. Appropriations from lottery net profits surplus accrued.
— The following items are hereby appropriated from the lottery net profits, and are to be available for expenditure during the fiscal year 2027 out of surplus funds only, as determined by the Director of Lottery, accrued from the fiscal year ending June 30, 2026, subject to the terms and conditions set forth in this section.
It is the intent and mandate of the Legislature that the following appropriations be payable only from surplus accrued from the fiscal year ending June 30, 2026.
In the event that surplus revenues available from the fiscal year ending June 30, 2026, are not sufficient to meet the appropriations made pursuant to this section, then the appropriations shall be made to the extent that surplus funds are available.

Bureau of Senior Services –

Lottery Senior Citizens Fund
(W.V. Code Chapter 29)
Fund
5405
FY
2027
Org
0508
Senior Services Medicaid Transfer – Lottery Surplus 68199 $ 14,750,000

In-Home Services and Nutrition for Senior Citizens – Surplus 76699
2,000,000
Total 16,750,000
Total TITLE II, Section 10 – Surplus Accrued $ 16,750,000
Sec. 11. Appropriations from state excess lottery revenue surplus accrued.
— The following items are hereby appropriated from the state excess lottery revenue fund, and are to be available for expenditure during the fiscal year 2027 out of surplus funds only, as determined by the Director of Lottery, accrued from the fiscal year ending June 30, 2026, subject to the terms and conditions set forth in this section.
It is the intent and mandate of the Legislature that the following appropriations be payable only from surplus accrued from the fiscal year ending June 30, 2026.
In the event that surplus revenues available from the fiscal year ending June 30, 2026, are not sufficient to meet the appropriations made pursuant to this section, then the appropriations shall be made to the extent that surplus funds are available.

Racing Commission –

General Administration
(W.V. Code Chapter 19)
Fund
7308
FY
2027
Org
0707
Directed Transfer – Lottery Surplus 70098 $ 800,000
The above appropriation for Directed Transfer – Lottery Surplus (fund 7308, appropriation 70098), $800,000 shall be transferred to the Racing Commission – General Administration (fund 7305).

Department of Human Services

(W.V. Code Chapters 9, 48, and 49)
Fund
5365
FY
2027
Org
0511

Medical Services – Lottery Surplus 68100 $ 20,545,488 Total TITLE II, Section 11 – Surplus Accrued $ 21,345,488

Sec. 12. Special revenue appropriations.
— There are hereby appropriated for expenditure during the fiscal year 2027 special revenues collected pursuant to general law enactment of the Legislature which are not paid into the state fund as general revenue under the provisions of W.V. Code §12-2-2 and are not expressly appropriated under this bill: Provided, That none of the money so appropriated by this section shall be available for expenditure except in compliance with the provisions of W.V. Code §12-2-1 et seq., W.V. Code §12-3-1 et seq., and W.V. Code §11B-2-1 et seq., unless the spending unit has filed with the Director of the Budget and the Legislative Auditor prior to the beginning of each fiscal year:
(a) An estimate of the amount and sources of all revenues accruing to such fund; and
(b) A detailed expenditure schedule showing for what purposes the fund is to be expended:
Provided, however
, That
federal funds received by the state may be expended only in accordance with Sections (6) or (7) of this Title and with W.V. Code §4-11-1,
et seq.

Provided further
, That federal funds that become available to a spending unit for expenditure while the Legislature is not in session and the availability of such funds could not reasonably have been anticipated and included in this bill may be only be expended in the limited circumstances provided by W.V. Code §4-11-5(d):
And provided further
, That no provision of this bill may be construed to authorize the expenditure of federal funds except as provided in this section.

During Fiscal Year 2027, the following funds are hereby available and are to be transferred to the
Department of Health and Human Resources, Division of Human Services – Medical Services Trust
Fund (fund 5185) from available balances per the following:
438 –
Auditor’s Office –
Securities Regulation Fund
(WV Code Chapter 32)
Fund
1225
FY
2027
Org
1200
Directed Transfer 70000 $ 2,000,000

Attorney General –

Consumer Protection Recovery Fund
(WV Code Chapter 9)
Fund
1509
FY
2027
Org
1500
Directed Transfer 70000 $ 2,000,000
440 – Department of Human Services –
Marriage Education Fund
(W.V. Code Chapter 9)
Fund
5490
FY
2027
Org
0511
Directed Transfer 70000 $ 600,000
441 – Division of Labor –
Bedding and Upholstery Fund
(W.V. Code Chapter 47)
Fund
3198
FY
2027
Org
0308
Directed Transfer 70000 $ 500,000
442 – Division of Labor –
Elevator Safety Fund
(W.V. Code Chapter 21)
Fund
3188
FY
2027
Org
0308
Directed Transfer 70000 $ 1,000,000
443 – Division of Labor –
HVAC Fund
(W.V. Code Chapter 21)
Fund
3186
FY
2027
Org
0308
Directed Transfer 70000 $ 500,000
Total TITLE II, Section 12 – Special Revenue Appropriation $ 6,600,000

Sec. 13. State improvement fund appropriations.
— Bequests or donations of nonpublic funds, received by the Governor on behalf of the state during the fiscal year 2027, for the purpose of making studies and recommendations relative to improvements of the administration and management of spending units in the executive branch of state government, shall be deposited in the state treasury in a separate account therein designated state improvement fund.
There are hereby appropriated all moneys so deposited during the fiscal year 2027 to be expended as authorized by the Governor, for such studies and recommendations which may encompass any problems of organization, procedures, systems, functions, powers, or duties of a state spending unit in the executive branch, or the betterment of the economic, social, educational, health, and general welfare of the state or its citizens.

Sec. 14. Specific funds and collection accounts.
— A fund or collection account which by law is dedicated to a specific use is hereby appropriated in sufficient amount to meet all lawful demands upon the fund or collection account and shall be expended according to the provisions of Article 3, Chapter 12 of the Code.

Sec. 15. Appropriations for refunding erroneous payment.
— Money that has been erroneously paid into the state treasury is hereby appropriated out of the fund into which it was paid, for refund to the proper person.
When the officer authorized by law to collect money for the state finds that a sum has been erroneously paid, he or she shall issue his or her requisition upon the Auditor for the refunding of the proper amount. The Auditor shall issue his or her warrant to the Treasurer and the Treasurer shall pay the warrant out of the fund into which the amount was originally paid.

Sec. 16. Sinking fund deficiencies.
— There is hereby appropriated to the Governor a sufficient amount to meet any deficiencies that may arise in the Mortgage Finance Bond Insurance fund of the West Virginia Housing Development Fund which is under the supervision and control of the Municipal Bond Commission as provided by W.V. Code §31-18-20b, or in the funds of the Municipal Bond Commission because of the failure of any state agency for either general obligation or revenue bonds or any local taxing district for general obligation bonds to remit funds necessary for the payment of interest and sinking fund requirements. The Governor is authorized to transfer from time to time such amounts to the Municipal Bond Commission as may be necessary for these purposes.
The Municipal Bond Commission shall reimburse the State of West Virginia through the Governor from the first remittance collected from the West Virginia Housing Development Fund or from any state agency or local taxing district for which the Governor advanced funds, with interest at the rate carried by the bonds for security or payment of which the advance was made.

Sec. 17. Appropriations for local governments.
— There are hereby appropriated for payment to counties, districts, and municipal corporations such amounts as will be necessary to pay taxes due counties, districts, and municipal corporations and which have been paid into the treasury:
(a) For redemption of lands;
(b) By public service corporations;
(c) For tax forfeitures.

Sec. 18. Total appropriations.
— Where only a total sum is appropriated to a spending unit, the total sum shall include personal services and employee benefits, annual increment, current expenses, repairs and alterations, buildings, equipment, other assets, land, and capital outlay, where not otherwise specifically provided and except as otherwise provided in TITLE I – GENERAL PROVISIONS, Sec. 3.

Sec. 19. General school fund.
— The balance of the proceeds of the general school fund remaining after the payment of the appropriations made by this bill is appropriated for expenditure in accordance with W.V. Code §18-9A-16.

TITLE III – ADMINISTRATION

Sec. 1. Appropriations conditional.
— The expenditure of the appropriations made by this bill, except those appropriations made to the legislative and judicial branches of the state government, are conditioned upon the compliance by the spending unit with the requirements of Article 2, Chapter 11B of the Code.
Where spending units or parts of spending units have been absorbed by or combined with other spending units, it is the intent of this bill that appropriations and reappropriations shall be to the succeeding or later spending unit created, unless otherwise indicated.

Sec. 2. Constitutionality.
— If any part of this bill is declared unconstitutional by a court of competent jurisdiction, its decision shall not affect any portion of this bill which remains, but the remaining portion shall be in full force and effect as if the portion declared unconstitutional had never been a part of the bill.
The Clerk of the Senate and the Clerk of the House of Delegates hereby certify that the foregoing bill is correctly enrolled.

...............................................................

Clerk of the Senate

...............................................................

Clerk of the House of Delegates

Originated in the Senate.

In effect from passage.

...............................................................

President of the Senate

...............................................................

Speaker of the House of Delegates

__________

The within is ................................................ this the...........................................

Day of ..........................................................................................................., 2026.

.............................................................
Governor

Bill Status
|

Bill Tracking
|

Legacy WV Code
|

Bulletin Board
|

District Maps
|

Senate Roster
|

House Roster
|

Live
|

Blog
|

Jobs
|

Links
|

Home

This Web site is maintained by the
West Virginia Legislature's Office of Reference & Information.
|
Terms of Use
|

Webmaster
| © 2026 West Virginia Legislature **

Print On Demand

Name:

Email:

Phone: