West Virginia Code § 20-14-4a

Financial review and oversight
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(a) The authority shall contract for and obtain an annual financial audit to be conducted by a
private accounting firm in compliance with generally accepted government auditing
standards. When complete, the audit shall be transmitted to the board, the president of the
county commission of each participating county and the Legislative Auditor. The cost of the
audit shall be paid by the authority. e
(b) If the authority receives any funds from the Legislature by appropriation or grant, the
Legislative Auditor shall have the power and authority to examine the revenues,
expenditures and performance of the Hatfield-McCoy Regional Ruecreation Authority and for
these purposes shall have the power to inspect the properties, equipment, facilities of the
authority and to request, inspect and obtain copies of any retcords of the authority. For each
fiscal year in which the authority receives any funds from the Legislature by appropriation or
grant, the executive director shall provide to the Legislative Auditor and Secretary of
Revenue a detailed list of actual expenditures and revenue by account and recipient name
for the previous fiscal year within forty-five days of the close of that fiscal year.

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