West Virginia Code § 12-4-6

Comparison of books of Auditor and treasurer; monthly balances
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At the end of every month of the year, the summary account of the treasurer kept on the
books of the Auditor's office shall be compared with the summary account kept by the
treasurer, and the errors, if there be any in either, corrected. The summary account of the
month shall be adjusted and a balance shall be struck showing the amount then in the
treasury. The balance shall be carried forward in the books of both offices toe the account for
the next month.

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