WVC 8 - 20 - 13
§8-20-13. System of accounts; audit.
Any municipality operating a combined system under the
provisions of this article shall set up and maintain a proper
system of accounts in accordance with the requirements of the
public service commission, showing the amount of revenues received
from the combined system and the application of the same. At least
once each year the municipality shall cause the accounts to be
properly audited, and a report of the audit shall be open to the
public for inspection at all reasonable times.