The bill passed on April 11, 2025, establishes the budget appropriations for the fiscal year 2026, which runs from July 1, 2025, to June 30, 2026. It sets forth a framework for the efficient management of public funds, detailing specific allocations for various state departments, including the Senate, House of Delegates, and numerous agencies such as the Department of Education and the Department of Health. The bill allows for the reappropriation of unexpended balances from the previous fiscal year and includes provisions for transferring funds between appropriations to enhance service efficiency. Notably, it emphasizes that expenditures must not exceed the appropriations outlined, ensuring fiscal responsibility.

Significant funding allocations include $1.4 billion for Basic State Aid to schools, $2 million for the Department of Education's Child Nutrition Program, and $125 million for the Division of Highways. The bill also specifies that certain appropriations, such as those for the Children's Trust Fund and Domestic Violence Legal Services Fund, will be transferred to new funds. Additionally, it mandates that appropriations are to be funded exclusively from surplus revenues as of July 31, 2025, and outlines a process for prioritizing allocations if surplus revenues are insufficient. Overall, the bill aims to provide a comprehensive financial framework that supports essential services and programs across West Virginia while ensuring compliance with existing legal requirements.