All local governing officers, departments, boards and commissions shall keep their financial accounts in records and forms approved or prescribed by the chief inspector of public offices and shall furnish promptly to the chief inspector of public offices such information and reports as may be requested. Refusal or neglect to comply with the requirements of this section shall subject the person offending to removal from office. In case an officer or employee of a local governing agency collects or receives funds for the account of a local governing agency of which he is not an officer or employee, he shall remit to the proper officer of the local governing agency for whose account the collection was made or payment was received, the full amount collected or received for the account of such local governing agency.
Structure 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
§6-9-2a. 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
§6-9-4. 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