The bill reported on April 4, 2025, from the Committee on Finance, outlines the appropriations of 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 efficient state operations, defining key terms and categories of appropriations, including personal services and employee benefits. The bill introduces new appropriations for the Senate and House of Delegates, with specific allocations of $6,152,206 and $11,985,000 respectively, and establishes new fund identifiers for these appropriations. Additionally, it mandates the reappropriation of unexpended balances from fiscal year 2025 to ensure continuity in funding for various state departments and programs.

Significant new fund designations and appropriations are included in the bill, such as funds for the Public Defender Services and the Division of Personnel, along with targeted funding for educational and health services. The bill emphasizes the importance of maintaining essential services through the reallocation of unspent funds and introduces provisions for the transfer of funds between appropriations to enhance operational efficiency. Overall, the legislation aims to provide a comprehensive financial framework for state operations while ensuring that necessary resources are available to meet the needs of West Virginia's residents.