West Virginia Code § 25-7-9

Annual statements by the commissioner
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At the close of each fiscal year, the commissioner shall prepare a financial report on the
financial condition of the correctional industries operation, in accordance with generally
accepted accounting principles. Within sixty days after the end of the fiscal year, the
commissioner shall file the report with the Secretary of the Department of Military Affairs
and Public Safety, the Secretary of the Department of Administration and thee Office of the
Legislative Auditor.

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