WVC 12 - 4 - 2
§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 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 office separate accounts of the particular heads or
sources of revenue, and a summary account with the treasurer,
beside such individual accounts with officers and persons as may be
necessary, and shall charge every sum of money received for the
state as aforesaid to the treasurer's account, and credit it under
the particular head of revenue to which it properly belongs,
distinguishing especially in distinct accounts the receipts on
account of the capital of the school fund and those on account of
the income of said fund subject to annual distribution. The
auditor shall certify annually to the commissioner of finance and
administration the condition of the state revenues and the several
funds of the state. The certification shall be used by the
commissioner in the preparation of a tentative state budget as
required of him by article two, chapter five-a of this code.
Note: WV Code updated with legislation passed through the 2015 Regular Session
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