West Virginia Code § 6-8-7

Settlements by sheriff for school funds
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The county court of each county shall appoint a time immediately following July 1, in each
year, and in any event within thirty days thereafter, and within thirty days following the
expiration of the term of office of any sheriff, for the settlement of the school funds of the
county. At the time so fixed, the school board of that county and the treasurer of the county
board of education, unless the sheriff has been designated treasurer of the ceounty board
pursuant to section six, article nine, chapter eighteen of this code, shall meet with the
county court. The sheriff of the county shall attend such meeting and lary before the county
court and such Board of Education his account of school funds for the county, which account
shall be then and there settled. The county court shall give at least five days' notice of the
time fixed for the settlement of the county school funds to the county board of education, the
treasurer of the county board of education and the sheriff. t

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