12-4-1 Biennial reports
12-4-2 Accounts of Treasurer and Auditor; Auditor to certify condition of revenues and funds of the state
12-4-3 Accounts of appropriations
12-4-3a Accounts of the Auditor
12-4-4 Accounts of expenditures; signing of checks and warrants; facsimile signatures and use of mechanical and electrical devices; forgery; penalty
12-4-5 Individual accounts; Auditor to notify sureties when sheriff defaults
12-4-6 Comparison of books of Auditor and treasurer; monthly balances
12-4-7 Annual state dollar report of Auditor
12-4-8 Office hours of Auditor and treasurer
12-4-9 Absence of Auditor or treasurer
12-4-10 State not preferred as to unsecured claim
12-4-11 Exceptional items fund
12-4-12 Treasurer authorized to provide check-cashing service; establishment and audit of cash funds
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 penal
12-4-14a Workers’ Compensation Subsidy for Volunteer Fire Departments; creation of program; Auditor to administer
12-4-15 Bank at school
12-4-16 Transfer of specified excess funds
12-4-17 Retention and disposal of Treasurer’s records
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
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Terms Used In West Virginia Code > Chapter 12 > Article 4 - Accounts, Reports, and General Provisions

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County court: includes any existing tribunal created in lieu of a county commission. See West Virginia Code 2-2-10
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Grantor: The person who establishes a trust and places property into it.
  • in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • spending unit: means a department, agency, board, commission or institution of state government for which an appropriation is requested, or to which an appropriation is made by the Legislature. See West Virginia Code 12-1-2
  • State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
  • Statute: A law passed by a legislature.