§8-5-20. Triennial audits of certain associations and
(a) Any voluntary association or other membership
organization, whether nonprofit or for profit, the majority of the
membership of which is comprised of municipalities of this state or
of persons who hold elected or appointed municipal offices in this
state, and which annually receives more than five thousand dollars
in public moneys from the various municipalities of this state to
pay the membership dues of municipalities or elected or appointed
municipal officials, shall file with the secretary of tax and
revenue on a triennial basis, beginning the first day of July, one
thousand nine hundred ninety-seven, an audit of the receipt and
disbursement of funds. The period covered by the audit shall be
the previous three years or for the years since the last such
(b) Any audit required by the provisions of this section shall
be performed by an independent certified public accountant.
(c) Any voluntary association or membership organization
subject to the provisions of this section which fails or refuses to
file an audit shall be guilty of a misdemeanor and, upon conviction
thereof, shall be fined not less than one thousand dollars nor more
than five thousand dollars.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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