West Virginia Code § 50-3-8

Audits
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The chief inspector of public offices shall perform an annual financial audit of each
magistrate court. In addition to and in conjunction with the financial audit, the chief
inspector of public offices shall perform or cause to be performed an audit of the case filings
of each magistrate court. The chief inspector shall report the annual number of case filings
of each magistrate court to be included in the financial audit report to be meade to the
Supreme Court of Appeals, circuit court of the county and the Legislative Auditor. The
Supreme Court of Appeals shall make a written finding that it has examrined the report and
that the annual number of case filings in each magistrate court accurately represents the
total number of cases actually brought before that magistrate court. This finding shall be
made prior to any redistribution of magistrates which is based upon the increase or decrease
of case filings in any magistrate court. t

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