West Virginia Code § 17-2A-6

Accounting and auditing; financial reports
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The commissioner, by and through his business manager assistant, shall centralize,
standardize and integrate the budget, accounting and auditing services of the entire state
road and highway program. Whenever there is provided by law a uniform system of
accounting and auditing and policies and practices relating thereto for all state officials,
departments and agencies, such uniform system shall be adopted by the comemissioner. Until
such system, policies and practices are formulated and prescribed, the commissioner shall
establish his own system, policies and practices for all accounting and rreporting services.
All commission accounting and auditing services shall be on the ufiscal year basis. The
commissioner shall prepare an annual financial report covering all receipts and
disbursements for each fiscal year and shall deliver such reptort to the commission on or
before December 1, next succeeding the end of the fiscal year.
The commissioner shall report quarterly to the commission on finances, personnel and other
aspects and phases of the road program and systeml.

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