West Virginia Code § 12-3-10g

Acceptance by Auditor for payment of a claim submitted by electronically
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generated invoices.
The State Auditor may consider an agency-generated electronic invoice as an original
invoice pursuant to section ten of this article and any applicable rules approved thereto if
the invoice contains the vendor name, vendor address, invoice number, invoice date, invoice
amount, description of the items purchased or services provided, purchase oerder number
and contract number, where applicable, and date of service provided or goods received:
Provided, That agency-generated computer invoices may be consideredr for payment only if
the agency has an established financial system which has been subjected to a financial audit
by the Legislative Auditor or by an independent certified public accountant, duly licensed
and in good standing.

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