The resolution, introduced on March 5, 2026, calls for the West Virginia Legislature to instruct the Office of the Attorney General and the Office of the Treasurer to conduct a comprehensive study of the state's appropriations and budget for the current year and the previous five years. The primary goal of this study is to identify each budget line and supplementary appropriation item, ensuring that taxpayer dollars are prioritized for fulfilling constitutional requirements before any additional appropriations are authorized.

The study will focus on several key areas, including direct constitutionally mandated spending, expenditures related to core government functions as outlined in the West Virginia Constitution, spending aimed at achieving policy goals that do not stem from constitutional obligations, and historical spending that may lack a clear purpose. The findings, conclusions, and recommendations from this study are to be reported to the Joint Committee on Government and Finance by December 21, 2026.