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1 - THE GOVERNOR

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1A - ITEMIZATION OF PROPOSED APPROP

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1B - CHIEF TECHNOLOGY OFFICER

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1C - SCIENCE AND TECHNOLOGY COUNCIL

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1D - GOVERNOR'S OFFICE OF FISCAL RI

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1E - HEALTHY WEST VIRGINIA PROGRAM

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2 - SECRETARY OF STATE

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3 - ATTORNEY GENERAL

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4 - BOARD OF PUBLIC WORKS

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5 - SALARY INCREASE FOR STATE EMPLO

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6 - STATE BUILDINGS

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7 - SOCIAL SECURITY AGENCY

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8 - PUBLIC RECORDS MANAGEMENT AND P

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9 - DEPARTMENT OF COMMERCE

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10 - WEST VIRGINIA PUBLIC EMPLOYEE

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10A - DISQUALIFICATION FOR PUBLIC

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10B - GOVERNMENT EMPLOYEES DEFERRE

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10C - GOVERNMENT EMPLOYEES RETIREM

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10D - CONSOLIDATED PUBLIC RETIREME

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11 - HUMAN RIGHTS COMMISSION

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11A - WEST VIRGINIA FAIR HOUSING A

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12 - WEST VIRGINIA ANTIQUITIES COM

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13 - PUBLIC EMPLOYEES' AND TEACHER

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14 - WEST VIRGINIA COMMISSION FOR

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14A - WEST VIRGINIA INTERPRETER FO

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15 - WHITE CANE LAW

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16 - WEST VIRGINIA PUBLIC EMPLOYEE

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16A - THE WEST VIRGINIA HEALTH CAR

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16B - WEST VIRGINIA CHILDREN'S HEA

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16C - PRESCRIPTION DRUG COST MANAG

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16D - WEST VIRGINIA RETIREMENT HEA

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17 - WEST VIRGINIA COMMISSION ON E

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18 - WEST VIRGINIA CABLE TELEVISIO

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18A - TENANTS' RIGHTS TO CABLE SER

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19 - DOMESTIC ALUMINUM, GLASS AND

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20 - THE GOVERNOR'S COMMISSION ON

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21 - ENERGY COST REDUCTION GUIDELI

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22 - GOVERNMENT CONSTRUCTION CONTR

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22 A - WEST VIRGINIA MUNICIPAL POL

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22A - DESIGN-BUILD PROCUREMENT ACT

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23 - COMMISSION ON MASS TRANSPORTA

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24 - WEST VIRGINIA FOREST MANAGEME

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26 - GOVERNOR'S CABINET ON CHILDRE

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26 - HERBERT HENDERSON OFFICE OF M

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26A - WEST VIRGINIA COMMISSION FOR

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27 - SEVERABILITY

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28 - COMMISSION ON HOLOCAUST EDUCA

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29 - EXPEDITIOUS ISSUANCE OF LICEN

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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 trustee account."

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.