West Virginia Code
Article 20. Combined Systems
§8-20-13. System of Accounts; Audit

Any municipality operating a combined system under the provisions of this article shall set up and maintain a proper system of accounts in accordance with the requirements of the Public Service Commission, showing the amount of revenues received from the combined system and the application of the same. At least once each year the municipality shall cause the accounts to be properly audited, and a report of the audit shall be open to the public for inspection at all reasonable times.

Structure West Virginia Code

West Virginia Code

Chapter 8. Municipal Corporations

Article 20. Combined Systems

§8-20-1. Acquisition and Operation of Combined Waterworks and Sewerage Systems; Extension Beyond Corporate Limits; Definitions

§8-20-1a. Acquisition and Operation of Combined Systems; Extension Beyond Corporate Limits; Definitions

§8-20-1b. Cooperation With Other Governmental Units

§8-20-1c. Severance of Combined System

§8-20-2. Right of Eminent Domain; Limitations

§8-20-3. Ordinance Describing Project; Contents

§8-20-4. Publication of Abstract of Ordinance and Notice; Hearing

§8-20-5. Amount, Negotiability and Execution of Bonds; Refund of Outstanding Obligations or Securities by Sale or Exchange of Bonds

§8-20-6. Bonds Payable Solely From Revenues; Not to Constitute Municipal Indebtedness

§8-20-7. Lien of Bondholders

§8-20-8. Covenants With Bondholders

§8-20-9. Operating Contract

§8-20-10. Power and Authority of Municipality to Enact Ordinances and Make Rules and Fix Rates, Fees, or Charges; Deposit Required for New Customers; Change in Rates, Fees, or Charges; Failure to Cure Delinquency; Delinquent Rates, Discontinuance of...

§8-20-11. Discontinuance of Water Service for Nonpayment of Rates or Charges

§8-20-11a. Governmental Entities Subject to Established Rates

§8-20-12. Use of Revenues; Sinking Fund

§8-20-13. System of Accounts; Audit

§8-20-14. Repair and Maintenance of Municipal Sewerage System Outside Corporate Limits

§8-20-15. Protection and Enforcement of Rights of Bondholders, etc.; Receivership

§8-20-16. Grants, Loans and Advances

§8-20-17. Additional and Alternative Method for Constructing, etc., and Financing Combined System; Cumulative Authority

§8-20-18. Alternative Procedure for Acquisition, Construction, etc., of Combined System

§8-20-19. Article to Be Liberally Construed