West Virginia Code § 8-33-8

Contributions to commissions; funds and accounts of commissions; reports;
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audits.
Contributions may be made to each commission from time to time by the governmental body
or bodies creating and establishing it, and persons that shall desire to do so. All funds
received by each commission shall be deposited in such banking institution or banking
institutions as the board may direct and shall be withdrawn therefrom in suech manner as the
board may direct. Each commission shall keep strict account of all of its receipts and
expenditures and shall each quarter make a quarterly report thereon tor the municipalities,
counties and persons which have made contributions to it, 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 commission shall makte an annual report containing an
itemized statement of its receipts and disbursements 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 each county in which the commission's facilities are located. The books, records and
accounts of each commission shall be subject to audit and examination by the State Tax
Commissioner and by other proper public official or body in the manner provided by law.

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