Account for all federal unfunded mandates

HB 5026, the West Virginia Unfunded Federal Mandate Accountability Act, requires state agencies to annually identify and document costs from federal unfunded mandates - federal requirements that cost the state without corresponding federal funding. The bill mandates detailed tracking of expenses like personnel, equipment, and administrative costs for each mandate, and requires the Governor to produce an annual report with comprehensive cost data, historical comparisons, and projected expenses. This report must be used to submit detailed reimbursement requests to federal agencies and Congress, supported by full documentation, and the bill also requires these costs to be separately listed in the state budget. The law directly affects all state agencies that expend state funds, as they must conduct annual reviews and provide cost documentation.