Article 3 - APPROPRIATIONS, EXPENDITURES AND DEDUCTIONS
- Section 12-3-1 - Manner of payment from treasury; form of checks
- Section 12-3-1a - Payment by deposit in bank account
- Section 12-3-1b - Voluntary direct deposits by auditor of salaries of employees to banks or other financial institutions
- Section 12-3-2 - Auditor may administer oaths; seal
- Section 12-3-3 - Repealed
- Section 12-3-4 - No check to be drawn on depository having insufficient funds; necessity of warrant and check or electronic funds transfer
- Section 12-3-5 - When requisition to Auditor sufficient authority for issuing warrant
- Section 12-3-6 - Requisitions on behalf of state boards and institutions
- Section 12-3-7 - Payment of compensation and expenses of members of state boards and commissions; embezzlement
- Section 12-3-8 - Requisition on behalf of institutions to be accompanied by statement showing funds on hand
- Section 12-3-8a - Limitation on requisitions from judicial accounts
- Section 12-3-9 - Certificate with requisition as to need of money for present use
- Section 12-3-10 - Itemized statement of claim against state; rules to be promulgated concerning same
- Section 12-3-10a - Purchasing Card Program
- Section 12-3-10b - Fraudulent or unauthorized use of purchasing card prohibited; penalties
- Section 12-3-10c - Transaction fees; disposition of fees
- Section 12-3-10d - Purchasing Card Fund continued; expenditures
- Section 12-3-10e - Purchasing Card Advisory Committee created; purpose; membership; expenses
- Section 12-3-10f - Receiving report required for commodities received
- Section 12-3-10g - Acceptance by Auditor for payment of a claim submitted by electronically generated invoices
- Section 12-3-11 - Travel expenses; rules to be promulgated concerning travel expenses; dues to voluntary organizations; recruitment expenses for higher education policy commission and West Virginia higher education governing boards; moving expenses of employees of higher education policy commission and West Virginia higher education governing boards
- Section 12-3-12 - Expiration of unexpended appropriations; reappropriations
- Section 12-3-12a - Payment of salaries of employees of higher education policy commission, council for community and technical college education and institutions of higher education over the twenty-six biweekly pay cycle
- Section 12-3-13 - Salaries not to be paid until services rendered
- Section 12-3-13a - Deductions by state auditor from salaries of state officials and employees to pay taxes and purchase United States government bonds
- Section 12-3-13b - Voluntary deductions by State Auditor from salaries of employees to pay supplemental health and life insurance premiums; voluntary other deductions
- Section 12-3-14 - Expenditures for institutions to be confined to appropriations for fiscal year; exceptions
- Section 12-3-15 - Expenditures for institutions in excess of appropriations; unauthorized debts; use in part payment of appropriation for whole payment
- Section 12-3-16 - Personal liability and penalty for violation of two preceding sections
- Section 12-3-17 - Liabilities incurred by state boards, commissions, officers or employees which cannot be paid out of current appropriations
- Section 12-3-18 - Itemized statement of claims against counties, school districts or municipalities; false swearing; indorsement
- Section 12-3-19 - General order by county commission, board of education or governing body of a municipal corporation prohibited
- Section 12-3-20 - Electronic or wire transfer