West Virginia Code § 7-13-9

Accountability of funds
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As a condition to participation in community action program organization activities, as
specified in section eight, a county court, county board of education, or municipal
government may require a community action program organization to render an accounting,
at such intervals as the county court, county board of education, or municipal government
may designate, of the use of money, property, goods, and services made avaeilable to the
community action program organization by the county court, county board of education, or
municipal government, and to make available at quarterly intervals an ritemized statement of
receipts and disbursements, and its books, records and accounts, during the preceding
quarter, for audit and examination by the office of the State Tax Commissioner of West
Virginia and any other proper public body or official.

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