West Virginia Code § 31-18E-18

Annual audit and report
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(a) The land reuse agency shall annually, within one hundred twenty days after the end of
the fiscal year, submit an audit of income and expenditures, together with a report of its
activities for the preceding year, to the West Virginia Housing Development Fund.
(b) A duplicate of the audit and the report shall be filed with the governing body of:
(1) The land reuse jurisdiction which created the land reuse agency; and
(2) Each political subdivision which opted to participate in the land reuse agency pursuant to
an intergovernmental agreement.

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