WV HB5026

Creates the "West Virginia Unfunded Federal Mandate Accountability Act" requiring all state agencies to annually identify and document costs of complying with federal requirements that lack corresponding federal funding

Mandates the Governor prepare an annual Unfunded Mandate Report detailing all federal mandates, compliance costs by agency, historical cost data, and projected future costs

Requires the Governor to submit itemized bills to federal agencies and West Virginia's congressional delegation seeking reimbursement for unfunded mandate costs

Directs that unfunded mandate costs be separately categorized in the state budget to show their impact on the state's financial condition

State agencies must complete initial assessments within 6 months of enactment, with the full process integrated into annual budget cycles thereafter; the act takes effect 90 days after passage