The bill reported on April 4, 2025, from the Committee on Finance, appropriates public funds from the Treasury for the fiscal year 2026, which runs from July 1, 2025, to June 30, 2026. It establishes a framework for managing state duties and responsibilities, defining key terms and outlining classifications for appropriations related to personal services, employee benefits, current expenses, and capital outlay. The bill includes specific appropriations for the Senate and House of Delegates, with new allocations for BRIM Premiums totaling $44,482 for the Senate and $60,000 for the House. It also allows for the reappropriation of funds from the previous fiscal year and provides mechanisms for transferring funds between appropriations to enhance operational efficiency.

Additionally, the bill introduces several new funds and specific allocations across various state departments, including significant appropriations for education, health services, and public safety. Notable insertions include new fund designations for BridgeValley Community and Technical College and the Higher Education Policy Commission, with total appropriations from the general revenue set at $5,322,227,000. The bill emphasizes the importance of fiscal responsibility by ensuring that unexpended balances from the previous fiscal year are reappropriated for continued use, thereby supporting essential services and programs throughout the state. Overall, the bill aims to provide a structured financial framework to meet the operational needs and strategic initiatives of West Virginia for the upcoming fiscal year.