West Virginia Code
Article 4. Accounts, Reports, and General Provisions
§12-4-17. Retention and Disposal of Treasurer's Records

The Treasurer shall develop procedures for the storage, retention and disposal of records filed with, submitted to or created by the Treasurer's office. The procedures shall comply with the requirements for state records, as defined in section three, article eight, chapter five-a of this code, and for the reproduction and preservation of essential state records, as defined in section four, article eight, chapter five-a of this code. Preservation duplicates, as defined in section three, article eight, chapter five-a of this code, shall be maintained in an unalterable readable electronic media in accordance with industry standards, reviewed for accuracy and indexed, and shall have the same force and effect as the original records whether the original records are in existence or not. The procedures shall provide for the maintenance of the confidentiality of the records and ensure the director of the division of archives and history receives the records the director identifies as having historic value. The Treasurer shall purchase the equipment and supplies needed for record retention as part of his or her electronic commerce activities: Provided, That this section shall not limit the responsibility of the Treasurer to provide all documents necessary for the State Auditor, the Department of Revenue and the State Tax Department to complete their duties.

Structure West Virginia Code

West Virginia Code

Chapter 12. Public Moneys and Securities

Article 4. Accounts, Reports, and General Provisions

§12-4-1. Biennial Reports

§12-4-2. Accounts of Treasurer and Auditor; Auditor to Certify Condition of Revenues and Funds of the State

§12-4-3. Accounts of Appropriations

§12-4-3a. Accounts of the Auditor

§12-4-4. Accounts of Expenditures; Signing of Checks and Warrants; Facsimile Signatures and Use of Mechanical and Electrical Devices; Forgery; Penalty

§12-4-5. Individual Accounts; Auditor to Notify Sureties When Sheriff Defaults

§12-4-6. Comparison of Books of Auditor and Treasurer; Monthly Balances

§12-4-7. Annual State Dollar Report of Auditor

§12-4-8. Office Hours of Auditor and Treasurer

§12-4-9. Absence of Auditor or Treasurer

§12-4-10. State Not Preferred as to Unsecured Claim

§12-4-11. Exceptional Items Fund

§12-4-12. Treasurer Authorized to Provide Check-Cashing Service; Establishment and Audit of Cash Funds

§12-4-14. West Virginia Grant Transparency and Accountability Act; Accountability of Grantees Receiving State Funds or Grants, Procedures, Reporting, Auditing, Investigations, and Recovery; Sworn Statements by Volunteer Fire Departments; Rule Making,...

§12-4-14a. Workers' Compensation Subsidy for Volunteer Fire Departments; Creation of Program; Auditor to Administer

§12-4-14b. Accountability of Volunteer and Part-Volunteer Fire Companies or Departments Receiving State Funds for Equipment and Training; Review or Audit of Expenditures; Withholding of State Funds for Delinquency or Misuse; Notifications

§12-4-15. Bank at School

§12-4-16. Transfer of Specified Excess Funds

§12-4-17. Retention and Disposal of Treasurer's Records