- Issue appropriation request guidelines (July)
- Agencies submit requests (September)
- State Budget Office reviews requests (September)
- State Budget Office hearings with State agencies (September-October)
- Official revenue estimates completed (November)
- Final budget recommendations (December) NOTE
- Governor presents proposed budget to the Legislature (January) NOTE
- Legislative budget hearings with State agencies (January-March) NOTE
- Senate Finance Bill and House Finance bills are introduced Bill NOTE
- Legislature passes budget (March) NOTE
- Governor approves/vetoes (March) NOTE
- Issue expenditure schedule guidelines (April)
- Agencies submit expenditure schedules (May)
- State Budget Office reviews schedules (May-June)
- Revenue Cabinet Secretary approves (June)
- Schedules entered into WV Financial Information Management System (June)
- Appropriations are ready for agencies to process payments when new fiscal year begins July 1
NOTE: Following a regular gubernatorial election, these six steps in the budget process are delayed by one month.