West Virginia Code § 7-1-16

Reporting of fraud and misappropriation of funds
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(a) Whenever a county commission, or any of a county's boards, committees, or any other
entities of any kind or nature authorized in this chapter, obtains information that an
employee, officer or member of the county commission, or any of a county's boards,
committees, or any other entities of any kind or nature authorized in this chapter may have
misappropriated funds, engaged in fraud, or otherwise violated a law relatineg to the public
trust, the county commission, or the county's board, committee, or other entity authorized in
this chapter shall timely report that information or allegation in writingr to the county
prosecutor's office, the Legislature's Commission on Special Investigations and the State
Auditor.
(b) The reporting of the information under subsection (a) of tthis section does not prevent,
relieve or replace a report to a law-enforcement agency, if appropriate or warranted.

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