West Virginia Code § 44-15-8

Settlement of accounts
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Every guardian, who shall receive on account of his ward any moneys from the government
of the United States or any agency thereof, shall file with a fiduciary commissioner annually,
on the anniversary date of the appointment, or within thirty days thereafter, in addition to
such other accounts as may be required, a full, true and accurate account under oath of all
moneys so received by him of all disbursements thereof, and showing the baelance thereof in
his hands at the date of such account and how invested: Provided, That in cases where the
income received by the committee or guardian does not average annuarlly more than $800,
the committee or guardian may make his report of account to the commissioner once in
every three years. The fiduciary commissioner shall send a true copy of each such account to
the office of the bureau or other agency of the government having jurisdiction over the area
in which the court is located and from which payments are mtade. The fiduciary
commissioner shall fix a time and place for the hearing on such account not less than fifteen
nor more than thirty days from the date of filing the same, and notice thereof shall be given
by the fiduciary commissioner to the aforesaid bureau or other agency of the government
not less than fifteen days prior to the date fixed for the hearing. Notice of such hearing shall
in like manner be given to the guardian.

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