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 - The State Tax Commissioner shall be ex officio the chief...

§6-9-1a. Definitions - As used in this article: (a) “Audit” means a systematic...

§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 - The chief inspector shall formulate, prescribe and install a system...

§6-9-2a. Local Government Purchasing Card Program - Notwithstanding any provisions of the code to the contrary, the...

§6-9-2b. Local Government Purchasing Card Expenditure Fund Created - There is hereby created a local Government Purchasing Card Expenditure...

§6-9-2c. Fraudulent or Unauthorized Use of Purchasing Card Prohibited; Penalties - (a) It is unlawful for any person to use a...

§6-9-3. Separate Accounts for Different Appropriations or Funds, Departments, Undertakings, etc.; Transfer of Unexpended Balances - Separate accounts shall be kept for every appropriation or fund...

§6-9-4. Separate Accounts for Each Public Service Industry; Contents - Separate accounts shall be kept for every public service industry,...

§6-9-5. Reports to and by Chief Inspector - The chief inspector shall require from every local taxing agency...

§6-9-6. Accounts and Reports by Local Public Officers Remitting Funds Collected to Proper Officer - All local governing officers, departments, boards and commissions shall keep...

§6-9-7. Examinations Into Affairs of Local Public Offices; Penalties - (a) The chief inspector has the power by himself or...

§6-9-8. Payment of Cost of Services of Chief Inspector; Revolving Fund - (a) The cost of any service or act performed by...

§6-9-8a. Audit Cost Amnesty Program - (a) Notwithstanding any other code provision to the contrary, the...

§6-9-9. Deputies of Chief Inspector - Any duty or act required by this article to be...

§6-9-9a. Public Inspection of Reports of Examinations - All reports of examinations and audits of public offices made...

§6-9-9b. Documentation of Chief Inspector - (a) The audit working papers created by the chief inspector...

§6-9-10. Statutory References to Audits or Examinations of State Offices by Tax Commissioner or Inspector or Supervisor of Public Offices - Whenever any statute refers to an audit or examination of...

§6-9-11. Transfer of Certain Powers and Duties of Tax Commissioner to State Auditor; Rules; Interagency Agreement; Report to Legislature - (a) Effective July 1, 1999, the State Auditor shall be...

§6-9-12. Business Intern Program - Beginning July 1, 2002, the chief inspector shall develop in...