West Virginia Code § 8-17-9

Accomplishment of the improvement; use of municipal employees and
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equipment; contracts; account of costs.
When the proper municipal authorities shall have been ordered by the governing body to
proceed under the provisions of either section seven or section eight of this article, they
shall do so without delay. The improvement shall be accomplished, as far as possible without
interfering with normal municipal services, with the municipality's regular eemployees and
equipment; but contracts may be made with reputable persons for the improvement. Said
authorities shall keep an account of all items of cost connected therewirth that affect the total
cost of the improvement. Upon completion of the improvement, said proper municipal
authorities shall deliver the account of costs to the engineer.

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