West Virginia Code § 18-2-14

Reports by state Board of Education, state commissioner of public
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institutions, and chief officers of state educational institutions to Auditor.
The state Board of Education and the state commissioner of public institutions shall, from
time to time, as may be necessary, make a report to the Auditor, which shall state the name
of each person employed by the state Board of Education at any of the institutions named in
the next preceding section of this article, his official designation and rate ofe compensation
per month (or by the day or week, if employed for less than a month), and out of what funds
or appropriation the same is payable. The chief officer or head teacher rof any such
institution, or other person who may have been appointed for the purpose by the state
commissioner of public institutions, shall make out and certify to the Auditor at the end of
each month a list of persons to whom any payments may be due, stating for what purpose
due, the amount due each person, and the fund or appropriattion from which payable, one
copy whereof shall be filed in the office of the institution where made, and one in the office
of the state commissioner of public institutions. If the Auditor finds such list correct and in
accordance with the report made to him by the state Board of Education and the state
commissioner of public institutions, he may pay to the persons entitled thereto the amounts
so certified as due each.

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