W. Va. Code § 31-18E-18 – Annual audit and report.

(a) The land reuse agency shall annually, within one hundred twenty days after the end of the fiscal year, submit an audit of income and expenditures, together with a report of its activities for the preceding year, to the West Virginia Housing Development Fund.
(b) A duplicate of the audit and the report shall be filed with the governing body of:
1. (1) The land reuse jurisdiction which created the land reuse agency; and
2. (2) Each political subdivision which opted to participate in the land reuse agency pursuant to an intergovernmental agreement.