W. Va. Code § 18-5-51
There is hereby created in the State Treasury a special revenue fund designated and known as the Cardiopulmonary Resuscitation Instruction Fund which is an interest- and earnings-accumulating account. The fund is established to support cardiopulmonary instruction for public high schools and all moneys must be spent to support the school for which the funding was derived. The fund consists of moneys appropriated by the Legislature, grants, gifts, devises, and donations from any public or private source. Funds shall be distributed to the county boards of education and multicounty vocational centers, with the funding amount per school determined by multiplying the number of projected regular public school graduates by $5. All interest and other returns derived from the deposit and investment of moneys in the Cardiopulmonary Resuscitation Instruction Fund shall be credited to the fund. Any balance, including accrued interest and other returns, remaining in the fund at the end of each fiscal year shall not revert to the General Revenue Fund but shall remain in the fund and be expended as provided in this section. The West Virginia Department of Education shall administer the fund.
W. Va. Code § 18-5-51