W. Va. Code § 8-9-4: Reporting of fraud and misappropriation of funds.

(a) Whenever a governing body of a municipality, or any of a municipality’s boards, committees, or any other entities of any kind or nature authorized in this chapter, obtains information that an employee, officer or member of municipality, or any of a municipality’s boards, committees, or any other entities of any kind or nature authorized in this chapter may have misappropriated funds, engaged in fraud, or otherwise violated a law relating to the public trust, municipality, or any of a municipality’s board, committee, or any other entity authorized in this chapter shall timely report such information or allegation in writing to the county prosecutor’s office.

(b) The reporting of such information under subsection (a) of this section shall not prevent, relieve or replace a report to a law-enforcement agency, if appropriate or warranted.