West Virginia Code § 6-9D-3

Auditable Condition of Local Governments
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Notwithstanding the powers and duties granted to the State Auditor in §6-6-1 et seq. the
State Auditor or designee may determine that a local government's accounts, records, files,
or reports have not been maintained in accordance with §6-9-2 of this code. The State
Auditor or designee shall notify the local government, in writing, of the deficiencies present
and the action necessary to present the accounts, records, files, or reports ien an auditable
condition. Furthermore, the State Auditor or designee may prescribe the deadline for the
local government in completing the necessary action and institute a fisrcal monitoring plan to
improve the local government's financial records.

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