W. Va. Code § 19-1-4e
There is hereby created in the State Treasury a special revenue account to be known as the Department of Agriculture Capital Improvements Fund. The fund shall be administered by the Department of Agriculture. The fund shall consist of all moneys transferred into the fund pursuant to §19-12A-6a of this code, any moneys that may be appropriated and designated for the fund by the Legislature, and all interest or other return earned from investment of the fund.
Expenditures from the fund shall be for the purpose of funding construction and capital improvements to facilities owned or occupied by the Department of Agriculture and are not authorized from collections, but are to be made only in accordance with appropriation by the Legislature and in accordance with the provisions of §12-3-1 et seq. of this code and upon the fulfillment of the provisions set forth in §11B-2-1 et seq. of this code. 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 by this section.
W. Va. Code § 19-1-4e