{"data":{"id":"us-wv/w.-va.-code-6-9d-4","jurisdiction":"us-wv","citation":"W. Va. Code § 6-9D-4","heading":"Initiating fiscal watch review.","body":"(a) A local government may undergo a fiscal watch review by the State Auditor to determine whether it is approaching a state of fiscal emergency. A fiscal watch review shall be initiated by a written request to the State Auditor or a designee from the governing body when duly authorized by a majority of the members of such body; or may be initiated by the State Auditor or a designee if conditions for a fiscal watch have been determined to exist. Fiscal watch conditions include but are not limited to: (1) The inability of a local government to meet financial obligations; (2) the lack of adequate financial records necessary to conduct an examination pursuant to §6-9-1 et seq. of this code; or (3) an examination pursuant to §6-9-1 et seq. of this code would cause an undue financial burden to the local government.\n(b) The State Auditor or a designee will notify the local government when a fiscal watch review will or will not be conducted. The State Auditor’s Office will perform the fiscal watch review, which may be substituted for an examination, as required by §6-9-1 et seq. of this code at the discretion of the State Auditor or a designee.\n(c) All working papers acquired or created to produce the fiscal watch review shall be considered confidential pursuant to §6-9-9b of this code.","path":["CHAPTER 6. GENERAL PROVISIONS RESPECTING OFFICERS.","ARTICLE 9D. LOCAL FISCAL EMERGENCIES."],"source_url":"https://code.wvlegislature.gov/6-9D-4/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:20:18Z","sha256":"e26ad7b531205f92ddab818a7c253dff1b8ac237800b3d9951230b7243d2476f","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-6-9d-3","next":"us-wv/w.-va.-code-6-9d-5"},"notice":"GroundRules: Original legal text. Not legal advice."}