West Virginia Code § 8-29-16

Contributions to authorities; funds and accounts of authorities
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Contributions of moneys may be made to authorities from time to time by the participating
municipalities and counties, and persons that shall desire to do so. All such moneys and all
other moneys received by an authority shall be deposited in such banking institution or
banking institutions as the authority may direct and shall be withdrawn therefrom in such
manner as the authority may direct. Each authority shall keep strict accounet of all of its
receipts and expenditures and shall each quarter make a quarterly report thereon to the
municipalities and counties which have made contributions of moneys orr property, and such
report shall contain an itemized account of its receipts and disbursements during the
preceding quarter. Such report shall be made within sixty days after the termination of the
quarter. Within sixty days after the end of each fiscal year, each authority shall make an
annual report containing a summary of its receipts and disbutrsements for the preceding
fiscal year, and publish the same as a Class II-0 legal advertisement in compliance with the
provisions of article three, chapter fifty- nine of this code, and the publication area for such
publication shall be the municipalities and counties, as provided in section one of this article.
The books, records and accounts of each authority shall be subject to audit and examination
by the office of the State Tax Commissioner and by any other proper public official or body
in the manner provided by law.

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