West Virginia Code Chapter 18. Education § 18-10-12. Custody and disbursement of library funds

The treasurer of this State shall be the custodian of all moneys received by the State from appropriations made by any of the original or supplemental acts of Congress mentioned or referred to in section eleven of this article, and specifically of all moneys received by the State from appropriations for such library purposes that may hereafter be made by any act or acts of Congress;  and he is authorized to receive and to provide for the proper custody of the same.  He shall also be the custodian of such library moneys received by the State from any other agencies, private and/or otherwise;  and he is similarly authorized to receive and provide for the proper custody of these funds.  The treasurer shall keep an accurate account of the moneys so received from whatever source, shall place the same to the credit of the West Virginia library commission;  and, unless a different method is provided by law, he shall make disbursements therefrom upon warrants of the state auditor issued on requisitions of the West Virginia library commission approved by the state commissioner of public institutions.  The said library commission shall make bylaws, rules and regulations for the allocation and administration of all library funds, and for the establishment of an adequate system of auditing and reporting such disbursements.  The treasurer shall include in his biennial report to the governor a statement of his receipts and disbursements under the provisions of this section.