The bill, passed on April 11, 2025, 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 the efficient management of state funds, defining key terms and classifications for appropriations, including personal services, employee benefits, and capital outlay. The bill specifies funding allocations for various legislative bodies, including $6,652,206 for the Senate and $12,485,000 for the House of Delegates, while allowing for the transfer of funds between appropriations under certain conditions to enhance accountability and service efficiency. Additionally, it emphasizes the importance of adhering to the West Virginia Code regarding the management and expenditure of these funds.

The bill also details significant appropriations across various state departments, including over $4.7 billion for the Department of Human Services and substantial funding for education, health, and infrastructure initiatives. It includes provisions for the reappropriation of unexpended balances from the previous fiscal year, ensuring continuity in funding for essential services. Notably, it allows for the transfer of funds between appropriations to address operational needs and emphasizes the importance of maintaining funding for critical programs, such as the PROMISE Scholarship Fund and various health services. Overall, the bill aims to provide a comprehensive financial framework for state operations while ensuring responsible fiscal management and the effective allocation of resources.