At the end of every month of the year, the summary account of the treasurer kept on the books of the Auditor's office shall be compared with the summary account kept by the treasurer, and the errors, if there be any in either, corrected. The summary account of the month shall be adjusted and a balance shall be struck showing the amount then in the treasury. The balance shall be carried forward in the books of both offices to the account for the next month.
Structure West Virginia Code
Chapter 12. Public Moneys and Securities
Article 4. Accounts, Reports, and General Provisions
§12-4-3. Accounts of Appropriations
§12-4-3a. Accounts of the Auditor
§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