W. Va. Code § 17-16A-11 – State Road Construction Account.

(a) There is hereby created within the State Road Fund a special revenue account to be known as the State Road Construction Account held in the State Treasury to be expended by the Division of Highways for construction, maintenance and repair of public highways and bridges in this state. The State Road Construction Account created in this section is a special revenue account in the State Treasury and is not part of the state General Revenue Fund.
(b) The State Road Construction Account shall consist of:
1. (1) All or any portion of the proceeds of any parkway revenue bonds issued pursuant to section ten of this article that the Parkways Authority, in its discretion, may credit to the State Road Construction Account, notwithstanding any provision of said section to the contrary;
2. (2) Any appropriations, grants, gifts, contributions or other revenues received by the State Road Construction Account from any source; and
3. (3) All interest earned on moneys held in the account.
(c) The funds in the special revenue account created by this section will be expended by the Division of Highways for the costs of acquisition, construction, reconstruction, maintenance, improvement or repair of public highways and bridges, as contained in the Division of Highways’ Statewide Transportation Improvement Plan as it existed on June 1, 2017, or the West Virginia Division of Highways SOS Transportation Investment Program Candidate Project List dated May 3, 2017, in the following counties:
1. (1) Raleigh County;
2. (2) Fayette County;
3. (3) Wyoming County;
4. (4) Mercer County;
5. (5) Kanawha County;
6. (6) Greenbrier County;
7. (7) Monroe County;
8. (8) Summers County;
9. (9) McDowell County; and
10. (10) Nicholas County.