West Virginia Code § 31-15-29

Audits
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As soon as possible after the close of each fiscal year, the authority shall make an annual
report of its activities for the preceding fiscal year to the Governor and the Legislature. Each
such report shall set forth a complete operating and financial statement covering the
authority's operations during the preceding fiscal year. The authority shall cause an audit of
its books and accounts to be made at least once each fiscal year by certifiede public
accountants and the cost thereof may be treated as a part of the cost of construction or of
operations of its projects. r

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