West Virginia Code
Article 9. Supervision of Local Government Offices
§6-9-4. Separate Accounts for Each Public Service Industry; Contents

Separate accounts shall be kept for every public service industry, which shall show the true and entire cost of the ownership and operation thereof, the amount collected annually by general or special taxation for services rendered to the public and the amount and character of the service rendered therefor, and the amount collected annually from private users (if any) for service rendered to them, and the amount and character of the service rendered therefor.

Structure West Virginia Code

West Virginia Code

Chapter 6. General Provisions Respecting Officers

Article 9. Supervision of Local Government Offices

§6-9-1. Tax Commissioner to Be Chief Inspector and Supervisor; Assistants, Clerks and Allowances

§6-9-1a. Definitions

§6-9-2. Uniform System of Accounting and Reporting for Local Governmental Offices and Agencies; Form and Uniform System for Receipts; Additional Power and Authority

§6-9-2a. Local Government Purchasing Card Program

§6-9-2b. Local Government Purchasing Card Expenditure Fund Created

§6-9-2c. Fraudulent or Unauthorized Use of Purchasing Card Prohibited; Penalties

§6-9-3. Separate Accounts for Different Appropriations or Funds, Departments, Undertakings, etc.; Transfer of Unexpended Balances

§6-9-4. Separate Accounts for Each Public Service Industry; Contents

§6-9-5. Reports to and by Chief Inspector

§6-9-6. Accounts and Reports by Local Public Officers Remitting Funds Collected to Proper Officer

§6-9-7. Examinations Into Affairs of Local Public Offices; Penalties

§6-9-8. Payment of Cost of Services of Chief Inspector; Revolving Fund

§6-9-8a. Audit Cost Amnesty Program

§6-9-9. Deputies of Chief Inspector

§6-9-9a. Public Inspection of Reports of Examinations

§6-9-9b. Documentation of Chief Inspector

§6-9-10. Statutory References to Audits or Examinations of State Offices by Tax Commissioner or Inspector or Supervisor of Public Offices

§6-9-11. Transfer of Certain Powers and Duties of Tax Commissioner to State Auditor; Rules; Interagency Agreement; Report to Legislature

§6-9-12. Business Intern Program