§12-4-14. West Virginia Grant Transparency and Accountability Act; Accountability of Grantees Receiving State Funds or Grants, Procedures, Reporting, Auditing, Investigations, and Recovery; Sworn Statements by Volunteer Fire Departments; Rule Making, Criminal Penalties
(a) This section may be cited as The West Virginia Grant Transparency and Accountability Act. The West Virginia Grant Transparency and Accountability Act is intended to develop a coordinated, nonredundant process for the effective oversight and monitoring of grant recipients, thereby ensuring quality programs and limiting fraud, waste, and abuse. (b) For the purposes of […]
§12-4-14a. Workers' Compensation Subsidy for Volunteer Fire Departments; Creation of Program; Auditor to Administer
(a) For the purposes of this section: (1) "Fiscal year" means the fiscal year of the state.
§12-4-14b. Accountability of Volunteer and Part-Volunteer Fire Companies or Departments Receiving State Funds for Equipment and Training; Review or Audit of Expenditures; Withholding of State Funds for Delinquency or Misuse; Notifications
(a) Definitions. For the purposes of this section: “Equipment and training grant” means a grant of money to a volunteer fire company or a part-volunteer fire department from the Fire Service Equipment and Training Fund created in 29-3-5f of this code; “Formula distribution” means a distribution of money to volunteer and part-volunteer fire companies or […]
§12-4-5. Individual Accounts; Auditor to Notify Sureties When Sheriff Defaults
There shall be kept in the Auditor's office all necessary and proper accounts of persons having pecuniary transactions with the state, and especially accounts of all persons employed in the collection of any part of the public revenue, including the school fund. In case of a default made by any sheriff in the prompt payment […]
§12-4-2. Accounts of Treasurer and Auditor; Auditor to Certify Condition of Revenues and Funds of the State
The Treasurer shall keep in his or her office separate accounts with each depository, and also a summary account for the state, and when money is paid into the treasury, it shall be charged to the proper depository and credited to a summary account. The Auditor shall keep in his or her office separate accounts […]
§12-4-3. Accounts of Appropriations
The Auditor and Secretary of Revenue shall each keep an account of every appropriation made by law, and of the several sums drawn thereon, so that the accounts may show at all times the balance undrawn on each appropriation. The account so kept shall be compared every month and errors, if any, corrected.
§12-4-3a. Accounts of the Auditor
The Auditor shall at all times maintain and have available for public inspection a report containing monthly balances in the treasury, which balances shall include, but not be limited to, the general revenue surplus balance; the general revenue surplus appropriation account balance; the state general revenue reappropriated account balance; the state general revenue current account […]
§12-4-4. Accounts of Expenditures; Signing of Checks and Warrants; Facsimile Signatures and Use of Mechanical and Electrical Devices; Forgery; Penalty
When the treasurer issues his check on a depository, he or she shall credit the same to the account of the depository, and charge it to the summary account provided for in section two of this article. The Auditor shall keep accounts of the particular heads of expenditures, and, when he or she issues a […]
§12-4-1. Biennial Reports
All reports, settlements, accounts and statements which are now, or that hereafter may be required by law, shall be kept and made to conform to the fiscal year. As soon as practicable after June thirtieth, nineteen hundred and thirty-two, each of the officers or boards now or hereafter required by law to compile a biennial […]