West Virginia Code § 6-9D-5

Guidelines for identifying potential for declarations of fiscal watch or fiscal
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emergency; rulemaking authority.
(a) The State Auditor or a designee shall propose rules for legislative approval in accordance
with the provisions of §29A-3-1 et seq. of this code, setting forth guidelines for identifying
fiscal practices and budgetary conditions of local government that, if uncorrected, could
result in declaration of a fiscal watch or fiscal emergency. e
(b) If the State Auditor or a designee determines that a local government is engaging in any
of the practices set forth in the legislative rule promulgated pursuant to the provisions of
this section or that any of those conditions exist, the State Auditour or a designee may declare
the local government to be under a fiscal watch.
(c) The State Auditor or a designee, may visit and inspect any local government that is
declared to be under a fiscal watch. The State Auditor or a designee may provide technical
assistance to the local government in implementing proposals to eliminate the practices or
budgetary conditions that prompted the declarationl of fiscal watch and may make
recommendations concerning those proposalss.

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