WEST VIRGINIA CODE
§5A-2-19a. Special reports by spending units; notification of
pending matters having impact on future expenditure
(a) Within ninety days following the end of each fiscal year,
each spending unit within state government shall submit a detailed
report and accounting of all substantial unbudgeted contingent
liabilities that may have a substantial and material impact on
spending obligations in subsequent fiscal years. Each report is to
include, but not be limited to, pending legal actions, unresolved
audit findings and any other activities that are reasonably
predicted to have an impact on future expenditures by the state.
(b) All reports are to be submitted to the secretary on forms
and in the manner prescribed by the secretary. Within thirty days
of receipt of each final report, the secretary shall forward a copy
to the joint committee on government and finance.
(c) The secretary shall propose for promulgation all rules
required for the implementation of this section in accordance with
the provisions of article three, chapter twenty-nine-a of this
code. The rules are to include, but not be limited to, definitions
of the types of substantial unbudgeted contingent liabilities that
are reportable under the provisions of this section.
Note: WV Code updated with legislation passed through the 2015 Regular Session
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