West Virginia Code § 18B-1F-7

Audits required; financial reports; conflicts of interest
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(a) The financial statements of the corporation shall be audited annually by an independent
certified public accountant or firm. Within thirty days of completion, the financial audit
report shall be presented to the corporation's board of directors for approval, after which a
copy of the financial audit and required statements shall be submitted to the commission.
(b) Notwithstanding any other provision of this code to the contrary, any officer or employee
of the commission, who is not the executive director of the corporation, may hold an
appointment as a member and as an officer of the corporation board of directors.

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