What is included and what is excluded

The West Virginia Transparency Site includes all revenues and expenditures made from the official State accounting system, wvOASIS (Our Advanced Solution with Integrated Systems), unless exempted from public disclosure by specific sections of either Federal or West Virginia law. All amounts as disclosed on the West Virginia Transparency Site are included within and disclosed in the West Virginia Comprehensive Annual Financial Report (CAFR) found at finance.wv.gov


Those revenues and expenditures of the State of West Virginia, which are not included in the Transparency Site because those financial transactions are not accounted for in wvOASIS, but are included in the State of West Virginia CAFR are as follows:


  1. Revenues and expenditures of the West Virginia Housing Development Fund created by Chapter 31, Article 18 of the West Virginia Code;
  2. Revenues and expenditures of the West Virginia Jobs Investment Trust created by Chapter 12, Article 7 of the West Virginia Code;
  3. Revenues and expenditures of the various Public Defender Corporations in West Virginia created by Chapter 29, Article 21 of the West Virginia Code;
  4. Revenues and expenditures of the West Virginia Investment Management Board created by Chapter 12, Article 6 of the West Virginia Code;
  5. Bank accounts authorized by the West Virginia State Treasurer for the use of State spending units as authorized by Chapter 12, Article 2, Section 2 of the West Virginia Code;
  6. Revenues and expenditures of various individual Bond issues which are authorized by various and sundry sections of the West Virginia Code. However, the Statement of Bonded Indebtedness prepared by the West Virginia State Treasurer’s Office which provides a five-year trend look-back of Principal balances of outstanding indebtedness is available in the Transparency Site; and,
  7. Revenues and expenditures of the Federal Supplemental Nutrition Assistance Program (SNAP), formerly known as the Federal Food Stamp Program;



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