Gov. Earl Ray Tomblin's budget proposal would use almost $69 million in reserves and cut $72 million from specific areas to curb state budget woes.
The Democratic governor's administration outlined the spending plan during a media briefing Wednesday.
The money from the state's Rainy Day Fund and cuts would help cover an expected $195 million budget gap.
Officials said public education, higher education and the Department of Health and Human Resources would be targeted for cuts. They said further details would emerge Thursday during legislative budget presentations.