(a) There is hereby established in the State Treasury a separate account which shall be designated the “West Virginia Rehabilitation Services Special Account”. The director of rehabilitation services shall deposit promptly into the account all fees received for services provided by the West Virginia Rehabilitation Center from whatever source, including the federal government, state government or from other third-party payers or personal payments.

(b) A five-year West Virginia rehabilitation services long-range plan shall be developed by the director and shall be adopted by the Secretary of Commerce. The West Virginia rehabilitation services’ long-range plan shall be updated and revised at least every two years.

(c) The director may expend the moneys deposited in the West Virginia Rehabilitation Services Special Account in accordance with federal laws and regulations and with the laws of this state necessary for the development of the five-year long-range plan and subsequent revisions.

(d) The director may expend the moneys deposited in the West Virginia Rehabilitation Services Special Account as provided in the long-range plan at such times and in such amounts as the director determines to be necessary for the purpose of maintaining or improving the delivery of rehabilitation services: Provided, That during the budget preparation period which occurs prior to the convening of the Legislature, the director shall submit for inclusion in the executive budget document and budget bill his or her recommended capital expenditures, recommended priorities, estimated costs, and request for appropriations for maintaining or improving the delivery of vocational rehabilitation services.

(e) The director shall make an annual report to the Legislature on the status of the West Virginia Rehabilitation Services Special Account, including the previous year’s expenditures and projected expenditures for the next year.