# Decision Making

Here are the entities that ultimately decide how each of West Virginia’s opioid settlement shares are spent:

* **72.5% West Virginia First Foundation share:** [West Virginia First Foundation](https://wvfirst.org/) [Board of Directors](https://wvfirst.org/about-the-foundation/board-members/) and regions decide
* **24.5% local share:** local officials for counties, cities, towns, and villages