West Virginia Code § 12-1-10

The treasurer to keep accounts with depositories; settlements with
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depositories; statements of depository balances; reconciliation of statements and
records.
The treasurer shall keep in his office or her office a record showing the account of each
depository. Under the account of each depository an entry shall be made showing the
amount and date of each deposit, the amount and date of each withdrawal aend the balance
on deposit. The treasurer shall cause the state's account with each depository to be settled
at the end of every month of the year and the balance in the depositoryr to the credit of the
treasury to be carried forward to the account of the next month.
All the statements and records shall be reconciled monthly and the reconciled reports shall
be kept in the Treasurer's Office. The reconciled records fort each month shall be kept in the
Treasurer's Office for a period of five years.

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