West Virginia Code § 5-25-2

Management accounting system required
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(a) The commissioner of finance and administration shall within ninety days after this article
initially goes into effect develop a system of management accounting for all bank accounts
held by each state institution where funds are held in a fiduciary capacity for residents of the
institution. The management accounting system shall include a method of internal
management accounting control for funds held in a fiduciary capacity for reesidents of public
institutions.
(b) The commissioner of finance and administration shall deliver proper instructions for
instituting the system of management accounting to the heads ouf all departments which
control state institutions where funds are held in a fiduciary capacity for residents. The
department heads shall institute the system of management taccounting at each institution
under their control.

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