Chapter 12. PUBLIC MONEYS AND SECURITIES.

§1. Designation of Depositories; Active and Inactive Depositories; Period of Appointment.—It shall be the duty of the state board of public works to designate as many state and national banks as state depositories as may be required to take care of the needs of the treasury department. There shall be two classes of depositories, active and inactive. It shall be the duty of said board to designate at least one and not more than five depositories in each senatorial district as active checking depositories, if said board can find a suitable depository or depositories therein to act in such capacity, through which disbursements of all moneys shall be made except as hereinafter provided. All other depositories shall be known as inactive depositories The appointment of both active and inactive depositories shall be for a period of one year.(Code 1849, c. 45, §1; Code 1860, c. 45, §2 Ordinance June 21, 1861, p. 10; 1863, c. 11, §1; 1865, c. 63, §1; 1867, c. 2, §1; 1868, c. 127, §1; Code 1868, c. 17, §1; 1870, c. 113, §§1-3; 1871 c. 67, §§1-5; 1972-3, c. 184, §§1-7; 1882, c. 39, §1; 1891, c. 41, §1; Code 1923, c. 17, §1; 1925, c. 8, §§1, 2a.)

§2. Bonds to be Given by Depositories.—Before allowing any money to be deposited with any depository, the board of public works shall require such depository to give bond with good security to be approved by the said board, in a penalty of not less than ten thousand dollars, payable to the State of West Virginia, conditioned for the prompt payment, whenever lawfully required, of any state money, or part thereof, that may be deposited with such depository, or of any accrued interest on deposits, which bond shall expire on the thirtieth day of April of each year: Provided, however, That bonds which have been given prior to the twenty-first day of July in the year nineteen hundred and twenty-five may at the discretion of the board remain in force until the date of their expiration.

The following bonds may be accepted by the board of public works: Surety bonds by any surety or bonding company authorized to do business in this State; personal bonds by owners of real estate situated within the State and assessed for taxation at a value, free of liens, equal to the penalty of the bond; collateral bonds, consisting of bonds of the United States or of this State, or the bonds of any county, district or municipality of this State.

All depository bonds shall be recorded by the secretary of state in a book kept in his office for the purpose, and a copy of any such bond, or record thereof, certified by such secretary, shall be prima facie evidence of the execution and contents of such bond in any suit or legal proceeding. All collateral security shall be delivered to the treasurer and by him retained until the collateral conditions shall have been performed: Provided, however, That the board of public works may contract with one or more banking institutions in the State for the custody and safe-keeping of such collateral securities and may prescribe the rules and regulations for the handling and protection thereof.(Code 1849, c. 45, §1; Code 1860, c. 45, §2; Ordinance June 21, 1861, p. 10; 1863, c. 11, §1; 1865, c. 63, §1; 1867, c. 2, §1; 1868, c. 127, §1; Code 1868, c. 17, §1; 1870, c. 113; 1871, c. 67; 1872-3, c. 184; 1882, c. 39, §1; 1891, c. 41, §1; Code 1923, c. 17, §1; 1925, c. 8, §§1, 1a.)

§3. Amount of Deposits Limited by Amount is of Bond.—The amount of deposits in any bank shall at no time exceed the full amount of the bond given by such bank, if a surety bond; or three-fourths the amount of all collateral bonds, the value of bonds tendered as such collateral security to be determined by the market value of the same, or by any other equitable method to be adopted by the board of public works; or three-fourths the amount of a personal bond.(1925, c. 8, §1a.)

§4. Amount of Deposits Limited by Capital and Surplus.—It shall be unlawful for any depository to accept and retain state deposits for an aggregate amount in excess of its paid up capital stock and surplus.(1925, c. 8, §1b.)

§5. Interest on Deposits.—The board of public works shall contract with such banks for the payment of interest on all state deposits, at a rate of not less than two and one-half per cent per annum for active and not less than three per cent per annum for inactive deposits, for such time as any deposit, or part thereof, may remain in such banks. Interest shall be paid every three months, viz: July first, October first, January first, April first, and shall be computed upon the average daily balances. Payments shall be made by check and forwarded to the state treasurer.(Code 1849, c. 45, §1; Code 1860, c. 45, §2; Ordinance June 21, 1861, p. 10; 1863, c. 11, §1; 1865, c. 63, §1; 1867, c. 2, §1; 1868, c. 127, §1; Code 1868, c. 17, §1; 1870, c. 113; 1871, c. 67; 1872-3, c. 184; 1882, c. 39, §1; 1891, c. 41, §1; Code 1923, c. 17, §1; 1925, c. 8, §1.)

§6. Board of Finance; Powers.—The board of finance, composed of the governor, auditor and treasurer, of which the governor shall be chairman and the auditor shall be secretary, shall continue as heretofore by law created. Said board shall have the authority to determine the proportion of all state funds that shall be treated as active funds and shall have the authority to determine the basis upon which the inactive funds due any county shall be distributed among its inactive depositories and to establish any other rules and regulations that it may deem necessary or expedient to protect the interests of the State, its depositories and taxpayers. The treasurer shall furnish said board of finance, not later than the tenth of each month, a statement showing the balances on the last day of the preceding month in each active and inactive depository.(1925, c. 8, §2b.)

§7. Amount to be Deposited in Each County.—It shall be the duty of the treasurer to keep at all times in the depositories of each county an equitable share of the total amount of the inactive money in the state treasury. The total assessment of all property in each county for the preceding fiscal year shall be taken as the basis for such apportionment. If at any time the depositories of any county or counties in any senatorial district do not have sufficient bonds to cover their share of the inactive funds due them, the treasurer shall prorate the surplus among all the other counties in said district having sufficient bonds. Nothing in this section shall be construed as requiring sinking funds and interest mentioned in section eight, article three, chapter thirteen of this Code to be apportioned under the provisions of this section, but the same shall be deposited as provided in said section eight.(1925, c. 8, §3a.)

§8. Treasurer Not to Deposit Funds in Bank in Which He Is Interested; Penalty.—It shall be unlawful for the treasurer during his term of office to deposit state funds in any state depository bank in which he is financially interested. Any treasurer violating the provisions of this section shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than one hundred nor more than five hundred dollars, and such conviction shall operate a forfeiture of his office.(1925, c. 8, §3b.)

§9. Transfer of Funds From Inactive to Active Depositories; When Checks May Be Drawn on Inactive Funds.—The treasurer shall transfer funds from the inactive to the active depositories whenever actually needed to pay the warrants drawn by the auditor upon the treasury, or to equalize deposits, and he may draw checks upon any inactive depository for disbursement of the tax moneys collected by the State from the public utility companies for the counties, districts and municipalities. All checks drawn for transfer of funds from the inactive to the active depositories shall have printed or stamped on the face of same ‘‘for transfer of funds only.’’(1925, c. 8, §2a.)

§10. Treasurer to Keep Accounts With Depositories.—The treasurer shall keep in his office a record showing the account of each depository, both active and inactive, under which entry shall be made showing the amount and date of each deposit, the amount and date of each withdrawal, and the balance on deposit.(1925, c. 8, §2a.)

§11. Reports by Depositories to Board of Public Works; Discontinuance of Depositories.—Each depository of state funds shall once in every three months, namely: The last day of June, September, December and March, respectively, by its president or cashier, report to the board of public works the amount of state funds on deposit therein and such report shall be verified by the affidavit of the officer making it. For the failure so to report, or for any other cause, the board of public works may discontinue any depository and cause all state funds to be withdrawn from any depository or depositories so discontinued. When a depository is discontinued, the board of public works shall immediately notify such depository of its discontinuance, and shall also issue its order to the treasurer, directing him immediately to withdraw by current checks or by transfer to another depository or depositories the full amount of the deposits held by any depository so discontinued, and after such discontinuance it shall be unlawful for the treasurer to deposit any state funds in any such depository so discontinued.(Ordinance June 21, 1861, p. 11; 1863, c. 11, §2; 1867, c. 2, §3; Code 1868, c. 17, §3; 1882, c. 39, §3; Code 1923, c. 17, §3; 1925, c. 8, §3.)

§12. Settlements With Depositories.—The treasurer shall cause his account with each depository to be settled at the end of every quarter of the year and the balance in such depository to the credit of the treasury to be carried forward to the account of the next quarter.(Code 1849, c. 45, §34; Code 1860, c. 45, §35; Code 1868, c. 17, §14; 1882, c. 39, §14; Code 1923, c. 17, §14.)

§13. Depository Not to Charge for Payment of Checks.—It shall be unlawful for any depository to charge or collect any exchange, discount or commission for the payment of any check or draft drawn upon the state funds in its possession.(1925, c. 8, §1c.)

§1. How and to Whom Amounts Due the State Payable.—All persons, firms or corporations shall promptly pay all amounts due from them to the State by check, draft, post-office money order or express money order payable to the State of West Virginia, and shall forward the same to the official or department, board or commission having the account on which the amount is chargeable against the payer, except as hereinafter provided. All payments shall be made in such manner that the amount of no check, draft or order aforementioned shall exceed the sum of twenty-five thousand dollars.(Code 1849, c. 45, §§1, 2, 3; Code 1860, c. 45, §§2, 3, 4; Ordinance June 21, 1861, p. 10; 1863, c. 11, §1; 1867, c. 2, §2; Code 1868, c. 17, §2; 1879, c. 57, §2; 1882, c. 39, §2; Code 1923, c. 17, §2; 1925, c. 8, §2.)

§2. Method of Payment by State Officials and Employees; Credit to State Fund; Exceptions; Taxes Due From Public Utilities; Moneys Due From County Officials to State.—All officials or employees of the State shall promptly deposit with the state treasurer all moneys received or collected by them for or on behalf of the State for any purpose whatsoever. When so paid, such moneys shall be credited to the state fund and treated by the auditor and treasurer as a part of the general revenue of the State, and shall not be used for any purpose whatsoever unless and until authorized and directed by the legislature, except the following funds:

(a) All moneys received out of appropriations made by the Congress of the United States;

(b) All funds derived from the sale of farm and dairy products;

(c) All endowment funds, bequests, donations, executive emergency funds, and death and disability funds;

(d) All fees and funds collected at state educational institutions for student activities;

(e) All funds derived from collections from dormitories, boarding houses, cafeterias and road camps;

(f) All moneys received from counties by institutions for the deaf and blind on account of clothing for indigent pupils;

(g) All insurance collected on account of losses by fire and refunds;

(h) All funds derived from bookstores and sales of blank paper and stationery, and collections by the chief inspector of public offices;

(i) All moneys collected and belonging to the capitol building fund, state road fund, state road sinking funds, general school fund, school fund, state fund (moneys belonging to counties, districts and municipalities), state interest and sinking fund for payment of the Virginia debt, state interest and sinking fund, state compensation funds, and the fund maintained by the public service commission for the investigation and supervision of applications and licensees under article nine, chapter thirty-one of this Code.

All moneys excepted as aforesaid shall be paid into the state treasury in the same manner as collections not so excepted, and shall be carried in separate accounts to be used and expended only for the purposes for which the same are authorized to be collected by law. The gross amount collected in all cases shall be paid into the state treasury, and commissions, costs and expenses of collection authorized by general law to be paid out of the gross collection are hereby authorized to be paid out of the moneys collected and paid into the state treasury in the same manner as other payments are made from the state treasury.

The officials or employees depositing such moneys with the state treasurer shall prepare reports in triplicate, upon blank forms approved by the chief inspector of public offices, of all moneys received, giving the name and address of the payer, the amount and the purpose for which such payment is made. One copy of this report shall be kept by the official or employee making such report and shall become a part of his permanent record. The original and one copy of such report shall be transmitted to the treasurer, together with the checks, money orders or drafts listed thereon.

The treasurer shall have authority to require all public utility corporations doing business in this State to make payment of all taxes due the State, and various counties, districts and municipalities in the State, by depositing the amounts due in one or more state depositories. He may also permit any county official to deposit in one or more depositories all moneys payable by such official to the State or its order. In all such cases, however, the treasurer shall designate the depository or depositories in which such deposits are to be made and the amount to be deposited in each. All such deposits shall be made upon blanks and in the manner prescribed by the treasurer. A duplicate copy of all such deposits shall be immediately forwarded to the state auditor by the taxpayer or official making the same. The auditor shall, upon December first of each year, or as soon thereafter as possible, certify to the treasurer the names and addresses of all public utility companies doing business in the State and the amount of taxes due to be paid by each.(Code 1849, c. 45, §§1, 2, 3; Code 1860, c. 45, §§2, 3, 4; Ordinance June 21, 1861, p. 10; 1863, c. 11, §1; 1867, c. 2, §2; Code 1868, c. 17, §2; 1879, c. 57, §2; 1882, c. 39, §2; Code 1923, c. 17, §2; 1925, c. 8, §2; 1929, c. 6, §§1, 2, 4, 6.)

§3. Deposit of Moneys by Treasurer; Lists to be Transmitted From Treasurer to Auditor.—Promptly upon the receipt of the aforementioned lists and moneys, it shall be the duty of the treasurer to check all items on such lists, and, if found correct, he shall properly indorse all checks, drafts or money orders listed, and shall write or stamp in the proper place on both the original list and the copy the name and address of the depository in which he desires to make the deposit, and shall mail or send the original list and moneys listed thereon to the depository. He shall also date and sign the copies of all such lists received by him and forward the same promptly to the auditor, who shall file the same as a part of the records of his office.

The treasurer shall file with the auditor a like copy of deposits of all moneys received by him from other sources than those above mentioned.(Code 1849, c. 45, §§1, 2, 3; Code 1860, c. 45, §§2, 3, 4; Ordinance June 21, 1861, p. 10; 1863, c. 11, §1; 1867, c. 2, §2; Code 1868, c. 17, §2; 1879, c. 57, §2; 1882, c. 39, §2; Code 1923, c. 17, §2; 1925, c. 8, §2.)

§4. Duties of Depository, Auditor and Treasurer When Money Has Been Deposited; Payment Must Conform to Law to be an Acquittance.—Immediately upon receipt of such list and deposit, it shall be the duty of the depository to credit the state treasurer with the amount, to date and sign the certificate of deposit by some legally constituted official of the depository and to transmit it to the auditor, who shall upon receipt of the same, by the indorsement thereof, direct upon what account or accounts the treasurer shall receipt for the payment, and if on more than one account, what amount is to be credited on each. Upon presentation to him of such certificate, the treasurer shall retain and file the same, charging the amount specified therein to the proper bank and crediting it to the proper account, and shall deliver to the auditor a receipt in duplicate for the amount, stating the amount credited on each account according to the direction of the auditor indorsed on the certificate.

The auditor shall indorse on the original receipt as follows: ‘‘A duplicate hereof has been filed in the auditor’s office,” and shall affix his signature and the proper date of such indorsement, which original receipt he shall then deliver to the payer and retain and file the duplicate in his office and charge the amount thereof to the treasurer’s account. No receipt of the treasurer shall be an acquittance or discharge to any person or for any sums of money due the State, unless ordered by the auditor as aforesaid, and any person liable to pay money into the treasury who shall pay the same otherwise than according to this article shall be and remain liable for such money, and be subject to the same fine, penalty, forfeiture or damage to which he would have been subject if he had not paid the same.(Code 1849, c. 45, §§1, 2, 3; Code 1860, c. 45, §§2, 3, 4; Ordinance June 21, 1861, p. 10; 1863, c. 11, §1; 1867, c. 2, §2; Code 1868, c, 17, §2; 1879, c. 57, §2; 1882, c. 39, §2; Code 1923, c. 17, §2; 1925, c. 8, §2.)

§5. Deposits in Correspondent Banks of State Depositories.—When any payment of money has been made to the State for road bonds or other purposes outside of the State, the treasurer shall have authority to place the same to the credit of one or more state depositories in one or more of its correspondent banks located within or without the State. The treasurer shall, upon making such a deposit in such correspondent bank, secure from it a proper certificate of deposit certifying the amount and the name of the state depository to whose credit the deposit was made by the treasurer. The treasurer shall forward a copy of such certificate to the state depository receiving such deposit through its correspondent bank, and it shall be the duty of such depository immediately to issue to the State of West Virginia a proper certificate of deposit for the amount so deposited, dated the same day the deposit was made in such correspondent bank. Before making such deposit, however, the treasurer shall secure written authority from such depository, designating the name and address of its correspondent bank or banks in which deposits are to be made and the maximum amount to be deposited in each. The depository bonds of all state depositories so authorizing and receiving such deposits in their correspondent banks shall be liable for such deposits the same as if the deposits had been made with them directly, whether such bonds are so conditioned or not, and all depository bonds hereafter issued shall so provide.(Code 1849, c. 45, §§1, 2, 3; Code 1860, c. 45, §§2, 3, 4; Ordinance June 21, 1861, p. 10; 1863, c. 11, §1; 1867, c. 2, §2; Code 1868, c. 17, §2; 1879, c. 57, §2; 1882, c. 39, §2; Code 1923, c. 17, §2; 1925, c. 8, §2.)

§6. Offenses; Penalties.—Any person violating any of the provisions of this article shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not exceeding one thousand dollars or confined in jail not exceeding one year, or both, in the discretion of the court, and in addition thereto shall forfeit whatever office or position he holds in connection with the state government.(Code 1849, c. 45, §§1, 2, 3; Code 1860, c. 45, §§2, 3, 4; Ordinance June, 21, 1861, p. 10; 1863, c. 11, §1; 1867, c. 2, §2; Code 1868, c. 17, §2; 1879, c. 57, §2; 1882, c. 39, §2; Code 1923, c. 17, §2; 1925, c. 8, §2; 1929, c. 6, §3.)

§1. Manner of Payment From Treasury.—Every person claiming to receive money from the treasury of the State shall apply to the auditor for a warrant for the same. The auditor shall thereupon examine the claim, and the vouchers, certificates and evidence, if any, offered in support thereof, and for so much thereof as he shall find to be justly due from the State, if payment thereof be authorized by law, and there be an appropriation not exhausted or expired out of which it is properly payable, he shall issue his warrant on the treasurer, specifying to whom and on what account the money mentioned therein is to be paid, and to what appropriation the same is to be charged. On the presentation of such warrant to the treasurer, he shall ascertain whether the same has been drawn in pursuance of an appropriation made by law, and if he find it to be so, he shall in that case, but not otherwise, indorse his check upon such warrant, directed to some depository, which check shall be payable to the order of the person who is to receive the money therein specified. If such check shall not be presented for payment within three years after it is drawn, it shall then be the duty of the treasurer to charge it again to the depository on which it was drawn, to credit the state fund with the amount, and immediately to notify the auditor to make corresponding entries on his books. No state depository shall pay a check unless it is presented within three years after it is drawn, and the treasurer is hereby authorized to cover into the treasury, by appropriate entries, all checks that have been outstanding for three years or over. All claims required by law to be allowed by any court, and payable out of the state treasury, shall have the seal of the court allowing or authorizing the payment of the same affixed by the clerk of such court to his certificate of its allowance; and no such claim shall be audited and paid by the auditor unless the seal of such court be thereto attached as aforesaid. No tax or fee shall be charged by the clerk for affixing his seal to the certificate referred to in this section.(Code 1849, c. 45; Code 1860, c. 45; Ordinance June 21, 1861, p. 11; Code 1868, c. 17, §5; 1872-3, c. 232, §§1, 2; 1882, c. 39, §5; 1901, c. 96, §5; Code 1923, c. 17, §5.)

§2. Auditor May Administer Oaths; Seal.—The auditor may administer oaths in relation to any claim presented to him in his official character. He may have and use an official seal, which may be affixed to any official certificate or other paper intended to be used outside of this State.(Code 1849, c. 45, §15; Code 1860, c. 45, §16; Code 1868, c. 17, §10; 1882, c. 39, §10; 1904, c. 17, §10; Code 1923, c. 17, §10.)

§3. When Claim Barred; Allowance by Legislature.—No claim shall be allowed by the auditor after five years from the time when it might by law have been presented for payment. No petition shall be received in either branch of the legislature claiming a sum of money, or praying the settlement of unliquidated accounts, unless it be accompanied with a certificate of disallowance by the auditor, or by the officer, board, or person whose order or requisition was necessary to authorize payment thereof, stating the reason why it was rejected. Nor shall a petition be presented to the legislature for the payment of any claim against the State which might have been asserted under the provisions of article two, chapter fourteen of this Code, unless it be accompanied by a copy of the record of the proceedings of the proper court upon such claim.(Code 1849, c. 45, §14; Code 1860, c. 45, §15; Code 1868, c. 17, §9; 1882, c. 39, §9; Code 1923, c. 17, §9.)

§4. No Check to be Drawn on Depositor Having Insufficient Funds; Necessity of Warrant and Check.—The treasurer shall draw no check on any depository unless there be money enough therein to the credit of the treasury to pay such check. No depository holding money to the credit of the treasury shall pay out the same, or any part thereof, except upon a check of the treasurer indorsed on a warrant of the auditor authorizing such check.(Ordinance June 21, 1861, p. 11; Code 1868, c. 17, §6; 1882, c. 39, §6; Code 1923, c. 17, §6.)

§5. When Requisition to Auditor Sufficient Authority for Issuing Warrant.—When appropriation has been made by law, subject to the order or payable on the requisition of a particular officer, board, or person, the order or requisition in writing of such officer, board, or person shall be sufficient authority to the auditor to issue his warrant for the same or any part thereof: Provided, That the appropriation has not expired and the amount thereof shall not be exceeded.(Ordinance June 21, 1861, p. 11; Code 1868, c. 17, §7; 1882, c. 39, §7; Code 1923, c. 17, §7.)

§6. Requisitions on Behalf of State Board and Institutions.—Appropriations made to or for any state board or institution shall be drawn from the treasury upon the requisition of the proper officers thereof made upon the auditor at such times and in such amounts as may be necessary for the purposes for which such appropriations are made; and the auditor shall pay the amount named in any such requisition at such times and in such installments as shall be necessary for the purposes for which any such appropriation is made. But all requisitions for appropriations for new buildings and substantial betterments, except such as are under control of the board of control, shall be accompanied by the architect’s estimate that the amount named in such requisition is needed for immediate use. The auditor shall not issue his warrant to pay any money out of the state treasury unless the same is needed for present use.(1911, c. 2, §78; 1913, c. 3, §84; 1915, c. 4, §67; 1917, 2d Ex. Sess., c. 2, §76; 1919, c. 1, §86; 1921, Ex. Sess., c. 1, §86; Code 1923, c. 17, §7a; 1923, c. 147, §91; 1925, c. 89, §101; 1925, Ex. Sess., c. 4, §24.)

§7. Payment of Compensation and Expenses of Members of State Boards and Commissions.—The members of all state boards and commissions, unless a different rate of compensation is provided by law, shall be allowed four dollars per day for each day necessarily employed as such (including the time spent in going to and returning from the place of meeting) and the actual and necessary expenses incurred by them in the discharge of their duties, and, except where it is otherwise specially provided, no mileage shall be paid. But before payment to any such member of any such compensation or expenses, he shall make up in duplicate, and certify to the correctness of an itemized statement of the number of days spent (giving dates) and of the expenses, which statement shall be delivered to the secretary or clerk of the institution on behalf of which the duties are performed, the original whereof the secretary or clerk shall file or preserve in his office, and the duplicate of which he shall at once forward to the auditor. If any such member shall willfully make a greater charge for such services or expenses than truth justifies, he shall be guilty of embezzlement and punished accordingly.(1911, c. 2, §79; 1913, c. 3, §84; 1915, c. r 4, §67; 1917, 2d Ex. Sess., c. 2, §76; 1919, c. 1, §86; 1921, Ex. Sess., c. 1, §86; Code 1923, c. 17, §7a; 1923, c. 147, §91; 1925, c. 89, §101; 1925, Ex. Sess., c. 4, §24.)

§8. Requisition on Behalf of Institutions to be Accompanied by Statement Showing Funds on Hand.—No requisition shall be made upon the auditor for any money appropriated for the penitentiary, the university or preparatory branches thereof, the West Virginia schools for the deaf and blind, the West Virginia asylum, the reform school, the industrial home for girls, the several normal schools, colored institutes, hospitals for the insane, or miners’ hospitals, or for any other public institution for education, charity or correction, unless such requisition shall be accompanied by the statement in writing of the treasurer or other financial officer of such institution, showing the amount of money in his hands to the credit of such institution, or otherwise in its control, on the day such requisition is forwarded for payment.(1904, c. 17, §20; Code 1923, c. 17, §20.)

§9. Certificate With Requisition as to Need of Money for Present Use.—Every board or officer authorized by law to issue requisitions upon the auditor for payment of money out of the state treasury, shall, before any such money is paid out of the state treasury, certify to the auditor that the money for which such requisition is made is needed for present use for the purposes for which it was appropriated; and the auditor shall not issue his warrant to pay any money out of the state treasury unless he is satisfied that the same is needed for present use for such purposes.(1904, c. 17, §21; Code 1923, c. 17, §21.)

§10. Itemized Statement of Claim Against State.—It shall be unlawful for any state officer to issue his requisition on the state auditor in payment of any claim unless an itemized account is filed in the office of the officer issuing the requisition. If the account is for services, it shall, show the kind of service, dates when performed and names of persons performing the service; if the account is for materials or supplies, it shall show in detail the kind of material or supplies, the quantity, dates of delivery and to whom delivered; and if the account is for automobile hire or other transportation, it shall show the date, from where, to where, and the purpose of the expenditure. No account shall contain an item designated as “sundry,” “miscellaneous,” or by terms of like general nature.(1919, c. 14, §2; Code 1923, c. 17, §30.)

§11. Traveling Expenses; Audit by State Board; Dues to Voluntary Organizations.—The board known as the state auditing board of traveling expenses shall continue as heretofore by law created. The governor, attorney general and the secretary of state shall be ex officio members of and constitute said board. The governor shall be president, and the secretary of state shall be secretary. A minute record shall be kept by said board in which shall be entered a record of all its proceedings. It shall be unlawful for the auditor to issue his warrant in payment of any claim presented by a state officer or employee for expenses incurred while traveling without the State, unless the trip is authorized and the claim is approved by the state auditing board of traveling expenses: Provided, however, That the auditor is authorized to issue his warrant in payment of claims of state officers or employees without the approval hereinbefore required for expenses incurred while traveling without the State where the state officer or employee is required to be present in a proceeding before a court. No claim presented by a state officer or employee shall contain a charge for annual or other dues to voluntary organizations, and it shall be unlawful for the auditor to issue his warrant in payment of any claim for annual or other dues to voluntary organizations. All accounts of expenses incurred by state officers or employees, whether traveling within or without the State, shall be verified by affidavit of the person incurring the expense, shall be itemized in detail, and no item shall be designated as “miscellaneous,” “sundry,” or by any term of like general nature. If the account is for traveling without the State, it shall be made out in triplicate, one copy retained in the office of the officer or employee incurring the expense, one copy filed with the state auditing board of traveling expenses, and the other copy filed with the auditor. If the account is for traveling within the State, it shall be made out in duplicate, one copy retained in the office of the officer or employee incurring the expense and the other copy filed with the auditor.(1917, c. 59, §§1-5; Code 1923, c. 17, §25.)

§12. Expiration of Unexpended Appropriations.—Every appropriation which is payable out of the general revenue, or so much thereof as may remain undrawn at the end of the year for which made, shall be deemed to have expired at the end of the year for which it is made, and no warrant shall thereafter be issued upon it: Provided, however, That warrants may be drawn during a period of sixty days after the end of the year for which the appropriation is made, if the warrants are in payment of bills for such year; but appropriations for buildings and land shall remain in effect, and shall not be deemed to have expired, until the end of three years after the passage of the act by which such appropriations are made.(Code 1868, c. 17, §8; 1882, c. 39, §8; 1917, c. 5, §8; Code 1923, c. 17, §8.)

§13. Salaries Not to be Paid Until Service Rendered.—No money shall be drawn from the treasury to pay the salary of any officer or employee before his services have been rendered.(1921, Ex. Sess., c. 1, §88; Code 1923, c. 17 §§26a, 28; 1925, c. 89, §103.)

§14. Expenditures for Institutions to Confined to Appropriations for Fiscal Year; Exceptions.—It shall be unlawful for the super intendent, manager, any officer, or any person or persons, board or body, acting or assuming to act for and on behalf of any institution, kept or maintained in whole or in part by this State to expend for any fiscal year any greater sum for the maintenance or on account of such institution than shall have been appropriated by the legislature therefor for such year, except as provided in section thirteen, article one chapter twenty-five of this Code.(1904, c. 16 §1; Code 1923, c. 17, §10a.)

§15. Expenditures for Institutions in Excess of Appropriations; Use in Part Payment of Appropriation for Whole Payment.—It shall be unlawful for any such officer, board, body or person to expend for the erection, improvement or repair of any building or structure, or for the purchase of any real estate or other property or upon any contract or undertaking whatsoever to be performed in whole or in part by the State any sum exceeding that which shall have been appropriated or authorized therefor by the legislature, nor shall they incur any debt or obligation on any such account not expressly authorized by the legislature, nor use in part payment only upon the purchase or construction of any land or structure any sum which shall have been appropriated or authorized by the legislature in full payment for such object.(1904, c. 16, §2; Code 1923, c. 17, §10a.)

§16. Personal Liability and Penalty for Violation of Two Preceding Sections.—Any such officer or person who, in violation of any of the provisions of the two preceding sections, shall expend any sum or amount of money, or incur any debt or obligation, or make or participate in the making of any such contract, or shall be a party to any such transaction in any official capacity, shall be personally liable therefor, both jointly and severally, and an action may be maintained therefor by the State, or any person prejudiced thereby, in any court of competent jurisdiction, and such official shall further be guilty of a misdemeanor, and, upon conviction thereof, be fined not less than ten nor more than five hundred dollars, and may be confined in jail not less than ten days nor more than one year, and, in addition to the penalties herein before provided, shall forfeit his office. And there shall be no liability upon the State, or the funds thereof, on account of any such debt, obligation or contract.(1904, c. 16, §4; 1905, c. 56, §4; Code 1923, c. 17, §10a.)

§17. Liabilities Incurred by State Boards, Commissions, Officers or Employees Which Cannot be Paid Out of Current Appropriations.—It shall be unlawful for any state board, commission, officer or employee to incur any liability during any fiscal year which cannot be paid out of the then current appropriation for such year or out of funds received from the emergency appropriation. It shall be unlawful for any state board, commission, officer, or employee to authorize or to pay any account or bill incurred during any fiscal year out of the approrpriation for the following year, unless a sufficient, amount of the appropriation for the fiscal year during which the liability was incurred was canceled by expiration or a sufficient amount of the appropriation remained unexpended at the end of the year: Provided, however, That nothing contained herein shall prohibit the entering into a contract for buildings and land the cost of which exceeds the current year’s appropriation, if the aggregate cost does not exceed the amount then authorized by the legislature, even though the amount is not available during the then current year. Nothing contained herein shall repeal the provisions of the general law relating to the expiration of appropriations for buildings and land.

Any member of a state board or commission or any officer or employee violating any provision of this section shall be personally liable for any debt unlawfully incurred or for any payment unlawfully made.(1921, Ex. Sess., c. 1, §24b; Code 1923, c. 17, §10b; 1923, c. 147, §32a; 1925, c. 89, §32.)

§18. Itemized Statement of Claims Against Counties, School Districts or Municipalities.—It shall be unlawful for any county court, board of education or the council of a municipal corporation, or other body charged with the administration of the fiscal affairs of any county, school district, independent school district or municipality, to pay any claim for services rendered or materials furnished unless an itemized account therefor is filed by the claimant covering the claim. Such account shall be itemized in detail, and shall show, among other things, the following: If the claim is for services, it shall show the kind of service, the dates when same was performed and the name of the person per forming it; if the claim is for material or supplies furnished, the claim shall show in detail the kind of material or supplies, the quantity, dates of delivery and to whom delivered; and if the claim is for road or bridge work or for road or bridge material, the amount of which claim is for material in excess of five dollars or for labor in excess of twenty-five dollars, the claim shall be verified by the affidavit of the person making it, and in such affidavit the person making the claim shall be required to state that the services performed or materials furnished, as set forth in such claim, were actually performed or actually furnished, and that the claim as stated is true and correct and that there is justly due to the claimant the sum set forth in the account. If any person shall swear falsely in the making of such affidavit, he shall be deemed guilty of false swearing. The president or presiding officer of the fiscal body allowing claims shall indorse on all accounts allowed the words “allowed and payment authorized,” together with the date of allowance and signa ture of the president or other presiding officer.(1919, c. 14, §1; Code 1923, c. 17, §29.)

§19. General Order by County Court, Board of Education or Municipal Council.—It shall be unlawful for any county court, board of education or the council of a municipal corporation, or other body charged with the administration of the fiscal affairs of any county, school district, independent school district or municipality, to issue any general order for a pay roll, or to any person to be disbursed or distributed by him to those who have, performed the services or furnished the materials for which payment is to be made, but in all such cases the order shall be made payable to the persons lawfully entitled to such payment.

§1. Biennial Reports.—All reports, settlements, accounts and statements which are now, or that hereafter may be required by law, shall be kept and made to conform to the fiscal year. As soon as practicable after June thirtieth, nineteen hundred and thirty-two, each of the officers or boards now or hereafter required by law to compile a biennial report shall compile a report covering the two preceding years, and every two years thereafter the biennial reports shall be made for the two preceding years.(1866, c. 83, §1; Code 1868, c. 17, §19; 1882, c. 39, §19; 1913, c. 1, §19; Code 1923, c. 17, §19.)

§2. Accounts of Treasurer and Auditor.—The treasurer shall keep in his office separate accounts with each depository, and also a general account of receipts and disbursements for the State, and when money is paid into the treasury, it shall be charged to the proper depository and credited to such general account. The auditor shall keep in his office separate accounts of the particular heads or sources of revenue, and a general account with the treasurer, beside such individual accounts with officers and persons as may be necessary, and shall charge every sum of money received for the State as aforesaid to the treasurer’s account, and credit it under the particular head of revenue to which it properly belongs, distinguishing especially in distinct accounts the receipts on account of the capital of the school fund and those on account of the income of said fund subject to annual distribution.(Code 1868, c. 17, §4; 1882, c. 39, §4; Code 1923, c. 17, §4.)

§3. Accounts of Appropriations.—The auditor and treasurer shall each keep in books to be used for that purpose exclusively an account of every appropriation made by law, and of the several sums drawn thereon, so that such books may show at all times the balance undrawn on each appropriation. The account so kept shall be compared every quarter-year and the errors, if any, be corrected.(Code 1849, c. 45; Code 1860, c. 45; Code 1868, c. 17, §11; 1882, c. 39, §11; Code 1923, c. 17, §11.)

§4. Accounts of Expenditures.—When the treasurer issues his check on a depository, he shall credit the same to the account of such depository, and charge it to the general account of receipts and disbursements mentioned in section two of this article. The auditor shall keep accounts of the particular heads of expenditures, and, when he issues his warrant on the treasurer, shall credit the treasurer’s account therewith and charge the same under the particular head of expenditure to which it properly belongs, distinguishing especially the disbursements on account of the capital and the annual income of the school fund, as directed in section two of this article in relation to receipts belonging to the said fund.(Code 1849, c. 45; Code 1868, c. 17, §12; 1882, c. 39, §12; Code 1923 c. 17, §12.)

§5. Individual Accounts; Auditor to Notify Sureties When Sheriff Defaults.—There shall be kept in the auditor’s office all necessary and proper accounts of persons having pecuniary transactions with the State, and especially the auditor shall audit, adjust and settle the accounts of all persons employed in the collection of any part of the public revenue, including the school fund, and keep proper accounts for that purpose. In case of a default made by any sheriff in the prompt payment of the money due from him as such sheriff of his county, it shall be the duty of the auditor, within sixty days after default is made by such sheriff, to notify the sureties on the official bond of such sheriff. In such notice to the sureties, the amount of indebtedness of such sheriff shall be stated, including all the funds due to the State from such sheriff, and the auditor shall also lodge a copy of such notice with the clerk of the county court of the county of such defaulting sheriff.(Code 1849, c. 45; Code 1860, c. 45; Code 1868, c. 17, §15; 1882, c. 39, §15; 1897, c. 54, §15; Code 1923, c. 17, §15.)

§6. Comparison of Books of Auditor and Treasurer; Quarterly Balances.—At the end of every quarter of the year, the general account of the treasurer kept on the books of the auditor’s office shall be compared with the general; account of receipts and disbursements kept by the treasurer, and the errors, if there be any in either, corrected, the receipts and disbursements of the quarter be adjusted and ascertained, and a balance be struck showing the amount then in the treasury, which balance shall be carried forward in the books of both offices to the account for the next quarter.(Code 1849, c. 45; Code 1860, c. 45; Code 1868, c. 17, §13; 1882, c. 39, §13; Code 1923, c. 17, §13.)

§7. Annual Report of Auditor.—The annual report of the auditor shall be furnished to the governor within one week after the end of the fiscal year. It shall contain a statement of the receipts and disbursements, under the proper general heads, during the preceding fiscal year, and show the balance in the treasury at the begginning and end of that year. It shall also contain an estimate of the revenue and expenditures for the current year, with similar statements and estimates respecting the school fund. It shall show the indebtedness of the State and the balances standing at the end of the year is to the credit of the several unexpired appropriations, specifying in each case the date when the appropriation was made. The report shall be accompanied with such remarks as may serve to explain the amounts of receipts and disbursements and the balances and estimates reported. In it the auditor shall point out any defects which may occur to him in the revenue laws and suggest the proper remedies, and if, in his opinion, the future revenue be likely to prove insufficient, he shall recommend plans for increasing the revenue and suggest such new subjects of taxation, or such additional taxes on the old, as he may deem proper.(Code 1849, c. 45, §36; Code 1860, c. 45, §37; Code 1868, c. 17, §16; 1882, c. 39, §16; Code 1923, c. 17, §16.)

§8. Office Hours of Auditor and Treasurer.—The hours for transacting business in the offices of the auditor and treasurer shall be from nine o’clock in the morning until five o’clock in the afternoon.(Code 1849, c. 45, §4; Code 1860, c. 45, §5; Code 1868, c. 17, §17; 1882, c. 39, §17; Code 1923, c. 17, §17.)

§9. Absence of Auditor or Treasurer.—When it is necessary for either of the said officers to be absent, the other shall be informed thereof. During such absence, the duties of the officer so absent may be performed by the chief clerk in his office. But if such absence be for more than a day at any one time, the governor may appoint a proper person to discharge the duties of such officer during his absence. In either case, the absent officer and his sureties shall be liable for any malconduct or neglect of the chief clerk or person so acting in his place.(Code 1849, c. 45, §§7, 8, 9; Code 1860, c. 45, §§8, 9, 10; Code 1868, c. 17, §18; 1882, c. 39, §18; Code 1923, c. 17, §18.)

§10. State Not Preferred as to Unsecured Claim.—The State shall not, by virtue of prerogative or any other right, have any priority or preference of any claim or demand in its favor which is not made a lien and given such priority and preference by statute, over any other unsecured or common creditor of any person, firm or corporation against the property or assets or any part thereof of the debtor.

§1. Securities Defined.—The term “securities” when used in this article shall include all bonds, securities, debentures, notes or other evidences of indebtedness.(1927, c. 5, §1.)

§2. Treasurer Custodian of Securities.—The treasurer of this State, unless otherwise expressly provided by law, shall be custodian of all securities belonging to the State of West Virginia or by law required to be deposited with the State or held in legal custody by the State, and all departments of this State, commissioners or agents of the State, who hold any such securities, shall transfer and deliver the same to the state treasurer to be kept and held by him as legal custodian thereof until released in the manner provided by law.(1927, c. 5, §2.)

§3. Chief Inspector to Examine and List Securities.—The chief inspector of public offices shall once a year, or oftener if requested by the governor, examine and list all of such securities in the custody of the state treasurer.(1927, c. 5, §3.)

§4. Treasurer to Keep Accounts and Make Collections.—It shall be the duty of the treasurer to keep an accurate account of all securities received by him and collect and account for the interest as the same becomes due and payable and the principal whenever same is due.(1927, c. 5, §4.)

§5. Protection and Handling of Securities.—It shall be the duty of the treasurer to use due diligence in protecting such securities against loss from any cause. Such securities shall be kept in a vault, to be approved by the state board of public works. The treasurer shall designate two employees in his office to take special care of such securities. Only the treasurer and such employees, shall have access to such securities, and at least two of these three persons shall be present whenever such securities are handled in any manner. The employees so designated by the treasurer to take care of such securities shall, before entering upon the discharge of their duties under this article, execute a bond to be approved by the state board of public works in a penalty to be fixed by said board. When the treasurer shall have designated the employees to take special care of such securities, he shall not remove or replace such employees or either of them until due notice in writing of his intention so to do has been given to the surety or sureties on such employee’s bond: Provided, however, That the treasurer, may, with the approval of the board of public works, contract with one or more banking institutions in the State for the custody and safe keeping of such securities, which contract shall prescribe the rules and regulations for the handling and protection thereof.(1927, c. 5, §§5, 6, 7.)