West Virginia legislation · 2026 Regular Session
West Virginia SB1011: Allowing volunteer fire departments to submit audit paperwork electronically
Status: Signed into law, April 1, 2026
What the bill says
An act to amend and reenact §8-15-7a of the Code of West Virginia, 1931, as amended, relating to volunteer fire company audits; and permitting volunteer fire companies to submit audit paperwork electronically when capability to secure data is ensured. §8-15-7a. Audit or financial examination of volunteer fire companies. The West Virginia Legislative Auditor (Legislative Auditor) shall have the authority and the duty to make a regular review of the finances of each volunteer fire company constituted under the provisions of this article. Audits or financial examinations are not required to be co.
From the enrolled text, March 12, 2026:
AN ACT to amend and reenact §8-15-7a of the Code of West Virginia, 1931, as amended, relating to volunteer fire company audits; and permitting volunteer fire companies to submit audit paperwork electronically when capability to secure data is ensured. §8-15-7a. Audit or financial examination of volunteer fire companies. The West Virginia Legislative Auditor (Legislative Auditor) shall have the authority and the duty to make a regular review of the finances of each volunteer fire company constituted under the provisions of this article. Audits or financial examinations are not required to be conducted on an annual basis, but shall be scheduled as to complete a review of each volunteer fire company at least once every five years: Provided, That nothing in this section shall prevent the Legislative Auditor from conducting more than one financial examination or audit of a volunteer fire company within the five-year period if the Legislative Auditor has cause to believe that loss, mismanagement, misuse, or waste of the funds of the company that may occur or is occurring. The scope of the Legislative Auditor's examination or audit shall include all income of the voluntary fire company, regardless of the source of funds, the assets, liabilities, and all expenditures of the company: Provided, however, That the Legislative Auditor shall implement internal policies to ensure that any costs associated …