West Virginia Code
1 - THE GOVERNOR
1A - ITEMIZATION OF PROPOSED APPROP
1B - CHIEF TECHNOLOGY OFFICER
1C - SCIENCE AND TECHNOLOGY COUNCIL
1D - GOVERNOR'S OFFICE OF FISCAL RI
1E - HEALTHY WEST VIRGINIA PROGRAM
2 - SECRETARY OF STATE
3 - ATTORNEY GENERAL
4 - BOARD OF PUBLIC WORKS
5 - SALARY INCREASE FOR STATE EMPLO
6 - STATE BUILDINGS
7 - SOCIAL SECURITY AGENCY
8 - PUBLIC RECORDS MANAGEMENT AND P
9 - DEPARTMENT OF COMMERCE
10 - WEST VIRGINIA PUBLIC EMPLOYEE
10A - DISQUALIFICATION FOR PUBLIC
10B - GOVERNMENT EMPLOYEES DEFERRE
10C - GOVERNMENT EMPLOYEES RETIREM
10D - CONSOLIDATED PUBLIC RETIREME
11 - HUMAN RIGHTS COMMISSION
11A - WEST VIRGINIA FAIR HOUSING A
11B - PREGNANT WORKERS' FAIRNESS A
12 - WEST VIRGINIA ANTIQUITIES COM
13 - PUBLIC EMPLOYEES' AND TEACHER
14 - WEST VIRGINIA COMMISSION FOR
14A - WEST VIRGINIA INTERPRETER FO
15 - WHITE CANE LAW
16 - WEST VIRGINIA PUBLIC EMPLOYEE
16A - THE WEST VIRGINIA HEALTH CAR
16B - WEST VIRGINIA CHILDREN'S HEA
16C - PRESCRIPTION DRUG COST MANAG
16D - WEST VIRGINIA RETIREMENT HEA
17 - WEST VIRGINIA COMMISSION ON E
18 - WEST VIRGINIA CABLE TELEVISIO
18A - TENANTS' RIGHTS TO CABLE SER
19 - DOMESTIC ALUMINUM, GLASS AND
20 - THE GOVERNOR'S COMMISSION ON
21 - ENERGY COST REDUCTION GUIDELI
22 - GOVERNMENT CONSTRUCTION CONTR
22A - DESIGN-BUILD PROCUREMENT ACT
23 - COMMISSION ON MASS TRANSPORTA
24 - WEST VIRGINIA FOREST MANAGEME
26 - HERBERT HENDERSON OFFICE ON M
26A - WEST VIRGINIA COMMISSION FOR
27 - SEVERABILITY
28 - COMMISSION ON HOLOCAUST EDUCA
29 - EXPEDITIOUS ISSUANCE OF LICEN
CHAPTER 5. GENERAL POWERS AND AUTHORITY OF THE GOVERNOR, SECRETARY OF STATE AND ATTORNEY GENERAL; BOARD OF PUBLIC WORKS; MISCELLANEOUS AGENCIES, COMMISSIONS, OFFICES, PROGRAMS, ETC.
ARTICLE 25. RESIDENT TRUSTEE ACCOUNTS.
All state institutions including, but not limited to, those institutions under the control of the department of Veterans Affairs, the department of health, or the department of human services which provide custodial care for any person for any purpose whatsoever shall establish resident trustee accounts for all persons resident at the institution who request such accounts or who are unable to manage their own funds. The administrator in charge of the institution shall take possession of all money or other valuables on the person of or sent to each resident for whom a trustee account has been established: Provided, That this article shall not apply to state institutions under the control of the department of corrections or where there is a legal representative appointed for such person.
The administrator shall credit such money and valuables to the resident entitled thereto and shall keep an accurate record of all moneys and valuables received or disbursed. This account is subject to examination by the head of the department which controls the institution. The administrator shall deposit such fiduciary funds received into federally insured account approved by the director of the department except for those funds required to be kept locally. The local funds shall be deposited in one or more responsible banks. The accounts shall be designated "resident trustee account."
The administrator shall ensure that proper disbursements are made from the "resident trustee account" when required for the maintenance of the resident or when agreed to by the resident.
The administrator shall deliver to the resident, or to the resident's responsible representative payee when applicable, at the time the resident leaves the institution all valuables or moneys then credited to the resident or, in the case of the death of a resident before leaving the institution, the administrator shall deliver such property to the resident's representative.
The administrator of the institution shall submit a monthly report to the head of the department controlling the institution. This report shall provide a reconciliation of each resident trustee account or other fiduciary account maintained by the institution.
The director of any department who receives these monthly reports shall submit each month to the Legislative Auditor a record of the reconciliations for each institution.
(a) The commissioner of finance and administration shall within ninety days after this article initially goes into effect develop a system of management accounting for all bank accounts held by each state institution where funds are held in a fiduciary capacity for residents of the institution. The management accounting system shall include a method of internal management accounting control for funds held in a fiduciary capacity for residents of public institutions.
(b) The commissioner of finance and administration shall deliver proper instructions for instituting the system of management accounting to the heads of all departments which control state institutions where funds are held in a fiduciary capacity for residents. The department heads shall institute the system of management accounting at each institution under their control.
Money held in a fiduciary capacity for residents in state institutions in resident trustee accounts shall not be credited to the state fund nor treated by the State Auditor or State Treasurer as part of the General Revenue Fund of the state.
Any money held in a resident trustee account in any state institution which is in any manner misappropriated from that account may be recovered by the resident or the resident's legal representative under the provisions of article two, chapter fourteen of this code and such money is hereby specifically made a claim against the state for the purposes of such article.