{"data":{"id":"us-wv/w.-va.-code-8-13-18","jurisdiction":"us-wv","citation":"W. Va. Code § 8-13-18","heading":"Audits and accounts.","body":"The provisions of article nine, chapter six of this code shall apply to every municipality. By charter provision or ordinance, provision may be made for a system of budgeting, accounting and record keeping, and for the conduct of the transactions of the municipality, but any such provision shall not conflict with said article nine, chapter six or with the regulations or orders promulgated thereunder by the State Tax Commissioner.","path":["CHAPTER 8. MUNICIPAL CORPORATIONS.","ARTICLE 13. TAXATION AND FINANCE.","PART VI. ACCOUNTING PRINCIPLES; FUNDS; DISBURSEMENTS."],"source_url":"https://code.wvlegislature.gov/8-13-18/","current_through":"as of 2026-10-13; contains at least the enactments of the 2026 Regular Session (newest effective date 2027-07-01)","vintage":"","retrieved_at":"2026-10-18T02:44:14Z","sha256":"21a0e6c721c1e0f8164929f24fa346265ccb821f6ffeed19f8b17507a048bb7b","source_id":"us-wv","stale":false,"prev":"us-wv/w.-va.-code-8-13-17","next":"us-wv/w.-va.-code-8-13-19"},"notice":"GroundRules: Original legal text. Not legal advice."}