W. Va. Code § 5B-2Q-5: Employer partnerships and matching requirements.

Program funds shall be awarded by the department through state grants to private and public employer partners. Each employer partner shall apply grant contributions toward participant wages, supervision, training, or related costs. The department shall establish, by legislative rule, minimum matching requirements, participant eligibility criteria, valuation of in-kind contributions, and criteria for waivers or reductions for small employers or nonprofit agencies and organizations.