WEST VIRGINIA CODE
CHAPTER 5. GENERAL POWERS AND AUTHORITY OF THE GOVERNOR, SECRETARY OF STATE AND ATTORNEY GENERAL; BOARD OF PUBLIC WORKS; MISCELLANEOUS AGENCIES, COMMISSIONS, OFFICES, PROGRAMS, ETC.
ARTICLE 25. RESIDENT TRUSTEE ACCOUNTS.
§5-25-1. Resident trustee accounts required, reports.
All state institutions including, but not limited to, those
institutions under the control of the department of veterans
affairs, the department of health, or the department of human
services which provide custodial care for any person for any
purpose whatsoever shall establish resident trustee accounts for
all persons resident at the institution who request such accounts
or who are unable to manage their own funds. The administrator in
charge of the institution shall take possession of all money or
other valuables on the person of or sent to each resident for whom
a trustee account has been established: Provided, That this
article shall not apply to state institutions under the control of
the department of corrections or where there is a legal
representative appointed for such person.
The administrator shall credit such money and valuables to the
resident entitled thereto and shall keep an accurate record of all
moneys and valuables received or disbursed. This account is
subject to examination by the head of the department which controls
the institution. The administrator shall deposit such fiduciary
funds received into federally insured account approved by the
director of the department except for those funds required to be
kept locally. The local funds shall be deposited in one or more
responsible banks. The accounts shall be designated "resident
The administrator shall ensure that proper disbursements are made from the "resident trustee account" when required for the
maintenance of the resident or when agreed to by the resident.
The administrator shall deliver to the resident, or to the
resident's responsible representative payee when applicable, at
the time the resident leaves the institution all valuables or
moneys then credited to the resident or, in the case of the death
of a resident before leaving the institution, the administrator
shall deliver such property to the resident's representative.
The administrator of the institution shall submit a monthly
report to the head of the department controlling the institution.
This report shall provide a reconciliation of each resident trustee
account or other fiduciary account maintained by the institution.
The director of any department who receives these monthly
reports shall submit each month to the legislative auditor a record
of the reconciliations for each institution.
§5-25-2. Management accounting system required.
(a) The commissioner of finance and administration shall
within ninety days after this article initially goes into effect
develop a system of management accounting for all bank accounts
held by each state institution where funds are held in a fiduciary
capacity for residents of the institution. The management
accounting system shall include a method of internal management
accounting control for funds held in a fiduciary capacity for
residents of public institutions.
(b) The commissioner of finance and administration shall
deliver proper instructions for instituting the system of
management accounting to the heads of all departments which control
state institutions where funds are held in a fiduciary capacity for
residents. The department heads shall institute the system of
management accounting at each institution under their control.
§5-25-3. Money not part of state fund.
Money held in a fiduciary capacity for residents in state
institutions in resident trustee accounts shall not be credited to
the state fund nor treated by the state auditor or state treasurer
as part of the general revenue fund of the state.
§5-25-4. Resident trustee accounts claim against the state.
Any money held in a resident trustee account in any state
institution which is in any manner misappropriated from that
account may be recovered by the resident or the resident's legal
representative under the provisions of article two, chapter
fourteen of this code and such money is hereby specifically made a
claim against the state for the purposes of such article.
Note: WV Code updated with legislation passed through the 2015 Regular Session
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