6-9-1 Tax commissioner to be chief inspector and supervisor; assistants, clerks and allowances
6-9-1a Definitions
6-9-2 Uniform system of accounting and reporting for local governmental offices and agencies; form and uniform system for receipts; additional power and authority
6-9-2a Local Government Purchasing Card Program
6-9-2b Local Government Purchasing Card Expenditure Fund Created
6-9-2c Fraudulent or unauthorized use of purchasing card prohibited; penalties
6-9-3 Separate accounts for different appropriations or funds, departments, undertakings, etc.; transfer of unexpended balances
6-9-4 Separate accounts for each public service industry; contents
6-9-5 Reports to and by chief inspector
6-9-6 Accounts and reports by local public officers remitting funds collected to proper officer
6-9-7 Examinations into affairs of local public offices; penalties
6-9-8 Payment of cost of services of chief inspector; revolving fund
6-9-8a Audit cost amnesty program
6-9-9 Deputies of chief inspector
6-9-9a Public inspection of reports of examinations
6-9-10 Statutory references to audits or examinations of state offices by Tax Commissioner or inspector or supervisor of public offices
6-9-11 Transfer of certain powers and duties of Tax Commissioner to State Auditor; rules; interagency agreement; report to Legislature
6-9-12 Business intern program
6-9-9b Documentation of chief inspector
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Terms Used In West Virginia Code > Chapter 6 > Article 9 - Supervision of Local Government Offices

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • 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.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Audit: means a systematic examination and collection of sufficient, competent evidential matter needed for an Auditor to attest to the fairness of management&rsquo. See West Virginia Code 6-9-1a
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • 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.
  • Ex officio: Literally, by virtue of one's office.
  • Examination: includes an audit, review, or small government monitoring as defined in this section. See West Virginia Code 6-9-1a
  • Federal awards: means federal financial assistance and federal cost-reimbursement contracts that nonfederal entities receive directly from federal awarding agencies or indirectly from pass-through entities. See West Virginia Code 6-9-1a
  • Federal financial assistance: means assistance that nonfederal entities receive or administer in the form of grants, loans, loan guarantees, property, cooperative agreements, interest subsidies, insurance, food commodities, direct appropriations, or other assistance, but does not include amounts received as reimbursement for services rendered to individuals in accordance with guidance issued by the director of the federal office of management and budget. See West Virginia Code 6-9-1a
  • Financial audit: includes financial statement audits and financial related audits, as defined by government auditing standards. See West Virginia Code 6-9-1a
  • 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.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Government auditing standards: means the government auditing standards issued by the Comptroller General of the United States, which are applicable to financial audits of government organizations, programs, and activities. See West Virginia Code 6-9-1a
  • in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
  • Investigation: means an examination, inspection, or review of a local government&rsquo. See West Virginia Code 6-9-1a
  • 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.
  • Laws of the state: includes the Constitution of the State of West Virginia and the Constitution of the United States, and treaties and laws made in pursuance thereof. See West Virginia Code 2-2-10
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Local government: means any unit of local government within the state, including a county, county board of education, municipality, and any other authority, board, commission, district, office, public authority, public corporation, or other instrumentality of a county, county board of education, or municipality or any combination of two or more local governments. See West Virginia Code 6-9-1a
  • Nonfederal entity: means a state, local government, or nonprofit organization. See West Virginia Code 6-9-1a
  • Offense: includes every act or omission for which a fine, forfeiture, or punishment is imposed by law. See West Virginia Code 2-2-10
  • Office of Management and Budget: means the executive Office of the President of the United States, Office of Management and Budget. See West Virginia Code 6-9-1a
  • 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.
  • Proper legal authority: means the prosecuting attorney of the county wherein the audited, examined, or investigated entity is located, the Attorney General, law enforcement, or other legal authority the chief inspector deems appropriate. See West Virginia Code 6-9-1a
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public debt: Cumulative amounts borrowed by the Treasury Department or the Federal Financing Bank from the public or from another fund or account. The public debt does not include agency debt (amounts borrowed by other agencies of the Federal Government). The total public debt is subject to a statutory limit.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Review: means an inquiry or analytical procedures that provide the Auditor with a reasonable basis for expressing limited assurance that there are no material modifications that should be made to the financial statements in order for them to be in conformity with generally accepted accounting principles or, if applicable, with another comprehensive basis of accounting. See West Virginia Code 6-9-1a
  • Single audit: means a financial and compliance audit as defined in the federal Single Audit Act of 1996, as amended, in section 7502(d), chapter 75, title 31 of the United States Code, of a nonfederal entity that includes the entity&rsquo. See West Virginia Code 6-9-1a
  • Small government monitoring: means specialized procedures, performed on certain qualifying local governments as a lower cost alternative to an audit or review. See West Virginia Code 6-9-1a
  • Statute: A law passed by a legislature.
  • Testify: Answer questions in court.
  • Trustee: A person or institution holding and administering property in trust.