reglab/statecodes huggingface dataset:
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9. Supervision of Local Government Offices › §6-9-2. Uniform System of Accounting and Reporting for Local Governmental Offices and Agencies; Form and Uniform System for Receipts; Additional Power and Authority

The chief inspector shall formulate, prescribe and install a system of accounting and reporting in conformity with the provisions of this article, which shall be uniform for all local governmental offices and agencies and for all public accounts of the same class and which shall exhibit true accounts and detailed statements for all public funds collected, received and expended for any purpose by all local governmental officers, employees or other persons. The accounts shall show the receipt, use and disposition of all public property under the control of local governmental officers, employees or other persons and any income derived therefrom and of all sources of public income, the amounts due and received from each source, all receipts, vouchers and other documents kept or required to be kept and necessary to identify and prove the validity of every transaction, all statements and reports made or required to be made for the internal administration of the office to which they pertain and all reports published or required to be published for the information of the people regarding any and all details of the financial administration of public affairs. The chief inspector shall prescribe receipt forms for all local governmental offices and agencies and shall formulate, prescribe and install a uniform system with respect to the utilization, processing and disposition of receipts given as evidence of moneys or property collected or received by local governmental offices and agencies. The chief inspector shall also formulate, prescribe and install a system of accounting for the civil accounts of the offices of the magistrates, which shall exhibit true accounts and detailed statements of the services rendered, the name and address of the persons for whom rendered, the charges made and collected therefor and other information as may be necessary to identify the transaction.
The chief inspector is vested and charged with the duties of administering and enforcing the provisions of this article and is authorized to promulgate and to enforce such rules as may be necessary to implement the administration and enforcement. The chief inspector shall use due diligence to ensure that all reports and audits are issued in a timely manner and to comply with all federal audit and bonded indebtedness requirements so as not to jeopardize the entity's funding. The power and authority herein granted shall be in addition to all other power and authority vested by law in the State Tax Commissioner as chief inspector or otherwise.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9. Supervision of Local Government Offices › §6-9-2a. Local Government Purchasing Card Program

Notwithstanding any provisions of the code to the contrary, the Auditor may authorize and administer a purchasing card program for local governments under the auspices of the chief inspector division. The purchasing card program shall be conducted so that procedures and controls for the procurement and payment of goods and services are made more efficient and so that the accounting and reporting of such payments shall be uniform for all local governments utilizing the program. The program shall permit local governments to use a purchase charge card to purchase goods and services. Notwithstanding any other code provisions to the contrary, local government purchases may be made with the purchase charge card for any payment authorized by the Auditor, including regular routine payments, travel and emergency payments, and shall be set at an amount to be determined by the Auditor: Provided, That purchasing cards may not be utilized for the purpose of obtaining cash advances, whether the advances are made in cash or by other negotiable instrument: Provided, however, That purchasing cards may be used for cash advances for travel purchases upon approval of the Auditor. Selection of a charge card vendor to provide local government purchasing cards shall be based upon expressions of interest submitted by charge card vendors. The Auditor shall contract with the successful institution for provision of local government purchasing cards. The selection shall be based upon the combination of competence and qualification in the provision of services and a determination of the best financial arrangement for the program. The Auditor may propose rules for promulgation to govern the implementation of the local government purchase card program and may promulgate emergency rules for emergency payments to effectuate the provision of such services.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9. Supervision of Local Government Offices › §6-9-2b. Local Government Purchasing Card Expenditure Fund Created

There is hereby created a local Government Purchasing Card Expenditure Fund. Money received by the Auditor pursuant to an agreement with vendors providing local government purchasing charge cards and any interest or other return earned on the money shall be deposited in the special revenue revolving local Government Purchasing Card Expenditure Fund in the state Treasury to be administered by the Auditor. The fund shall be used to pay all expenses incurred by the Auditor in the implementation and operation of the local government purchasing card program. The Auditor may also utilize the fund to provide a proportionate share of rebate back to the General Fund of local governments based upon utilization of the program. Expenditures from the fund shall be made in accordance with appropriations by the Legislature pursuant to the provisions of article three, chapter twelve of this code and upon fulfillment of the provisions set forth in article two, chapter five-a of this code.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9. Supervision of Local Government Offices › §6-9-2c. Fraudulent or Unauthorized Use of Purchasing Card Prohibited; Penalties

(a) It is unlawful for any person to use a local government purchasing card, issued in accordance with the provisions of section two-a of this article, to make any purchase of goods or services in a manner which is contrary to the provisions of section two-a of this article or the rules promulgated pursuant to that section.
(b) It is unlawful for any person to knowingly or intentionally possess with the intent to use a purchasing card without authorization pursuant to section two-a of this article or the rules promulgated pursuant to that section.
(c) Any person who violates the provisions of this section is guilty of a felony and, upon conviction thereof, shall be confined in a state correctional facility not less than one year nor more than five years, or fined no more than $5,000, or both fined and imprisoned.
(d) A violation of this section may be prosecuted in the county in which the card was issued, unlawfully obtained, fraudulently used, used without authorization, or where any substantial or material element of the offense occurred.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9. Supervision of Local Government Offices › §6-9-3. Separate Accounts for Different Appropriations or Funds, Departments, Undertakings, etc.; Transfer of Unexpended Balances

Separate accounts shall be kept for every appropriation or fund made or levied by a local governing body, showing the date and manner of each payment made out of the funds provided by such appropriation or levy, the name, address and vocation of each person, organization, corporation or association to whom paid, and for what purpose paid. Separate accounts shall be kept for each department, public improvement, undertaking, institution and public service industry under the jurisdiction of every local governing agency; and all service rendered by or property transferred from one department, public improvement, undertaking, institution or public service industry to another shall be paid for at its true and full value by the department, public improvement, undertaking, institution or public service industry receiving the same; and no department, public improvement, undertaking, institution or public service industry shall benefit in any financial manner whatever by an appropriation or fund made for the support of another department, public improvement, undertaking, institution or public service industry. All unexpended balances or appropriations shall be transferred to the credit of the fund from which originally appropriated or levied whenever the account with an appropriation is closed.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9. Supervision of Local Government Offices › §6-9-4. Separate Accounts for Each Public Service Industry; Contents

Separate accounts shall be kept for every public service industry, which shall show the true and entire cost of the ownership and operation thereof, the amount collected annually by general or special taxation for services rendered to the public and the amount and character of the service rendered therefor, and the amount collected annually from private users (if any) for service rendered to them, and the amount and character of the service rendered therefor.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9. Supervision of Local Government Offices › §6-9-5. Reports to and by Chief Inspector

The chief inspector shall require from every local taxing agency financial reports covering a full period of each fiscal year, in accordance with the forms and methods prescribed by him which shall be uniform for all accounts of the same class. Such reports shall contain an accurate statement in summarized form of all collections made by or receipts received by the officers from all sources, (of) all accounts due the public but not collected, and of all expenditures for every purpose, and by what authority authorized, and also: (a) A statement of all costs of ownership and operation and of all income of each and every public service industry owned and operated by a municipality; (b) a statement of the entire public debt of every taxing body to which power has been delegated by the state to create a public debt, showing the purpose for which each item of the debt was created, the provisions made for the payment of the debt, together with such other information as may be required by the chief inspector. Such reports shall be certified as to their correctness by the chief inspector or by his assistant appointed by for the purpose. Their substance shall be published in a biennial volume of comparative statistics that shall be issued for each class of accounts at the expense of the state as a public document, and shall be submitted by the chief inspector to the Governor for transmittal to the Legislature.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9. Supervision of Local Government Offices › §6-9-6. Accounts and Reports by Local Public Officers Remitting Funds Collected to Proper Officer

All local governing officers, departments, boards and commissions shall keep their financial accounts in records and forms approved or prescribed by the chief inspector of public offices and shall furnish promptly to the chief inspector of public offices such information and reports as may be requested. Refusal or neglect to comply with the requirements of this section shall subject the person offending to removal from office. In case an officer or employee of a local governing agency collects or receives funds for the account of a local governing agency of which he is not an officer or employee, he shall remit to the proper officer of the local governing agency for whose account the collection was made or payment was received, the full amount collected or received for the account of such local governing agency.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9. Supervision of Local Government Offices › §6-9-8a. Audit Cost Amnesty Program

(a) Notwithstanding any other code provision to the contrary, the chief inspector shall establish a one time audit cost amnesty program to be conducted during the 2014 fiscal year.
(b) The amnesty program shall apply only to:
(1) Audits conducted by the chief inspector; and
(2) Audit costs that are for fiscal years prior to the two most recent audits completed or in progress as of July 1, 2013.
(c) The chief inspector shall establish procedures and forms for processing applications to the program.
(d) An entity is not eligible to participate in the amnesty program unless fees related to its two most recent audits completed or in progress as of July 1, 2013, have been paid in full prior to its request for amnesty.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9. Supervision of Local Government Offices › §6-9-9a. Public Inspection of Reports of Examinations

All reports of examinations and audits of public offices made in accordance with the provisions of §6-9-7 of this code, and the copies thereof, when filed in the office of the chief inspector of public offices or in the office of the State Tax Commissioner, shall be public documents and shall be available for public inspection: Provided, That if an examination or investigative report discloses misfeasance, nonfeasance, or malfeasance, the chief inspector may direct that a report remain confidential until such time that the proper legal authority, as described in §6-9-7(n) of this code, has completed its investigation or adjudication of the matter and authorizes public disclosure.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9. Supervision of Local Government Offices › §6-9-9b. Documentation of Chief Inspector

(a) The audit working papers created by the chief inspector division during examinations or investigations shall be considered confidential, and shall not be deemed public records for purposes of §29B-1-1 et seq. of this code.
(b) For purposes of this section, “audit working papers” includes, but is not limited to, the books and records of the entity being audited, intra- and inter-agency communications, draft reports, summaries, schedules, notes, memoranda, and all other records relating to an examination or investigation by the chief inspector division.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9. Supervision of Local Government Offices › §6-9-10. Statutory References to Audits or Examinations of State Offices by Tax Commissioner or Inspector or Supervisor of Public Offices

Whenever any statute refers to an audit or examination of a state department or agency by the Tax Commissioner or inspector and/or supervisor of public offices, if within the prescribed functions and duties of the Legislative Auditor in making post audit of such state department or agency, and in order to avoid duplication, the reference shall be deemed to be made to the Legislative Auditor to whom such functions and duties have been transferred.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9. Supervision of Local Government Offices › §6-9-12. Business Intern Program

Beginning July 1, 2002, the chief inspector shall develop in conjunction with the graduate business programs at West Virginia University and Marshall university an intern program which utilizes students pursuing a graduate degree in business, economics or accounting to assist in the auditing function of the office of the chief inspector. This program shall provide that those students who satisfactorily complete the program shall receive up to two hours credit toward their degree.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9A. Open Governmental Proceedings › §6-9A-1. Declaration of Legislative Policy

The Legislature hereby finds and declares that public agencies in this state exist for the singular purpose of representing citizens of this state in governmental affairs, and it is, therefore, in the best interests of the people of this state for the proceedings of public agencies be conducted openly, with only a few clearly defined exceptions. The Legislature hereby further finds and declares that the citizens of this state do not yield their sovereignty to the governmental agencies that serve them. The people in delegating authority do not give their public servants the right to decide what is good for them to know and what is not good for them to know. The people insist on remaining informed so that they may retain control over the instruments of government created by them.
Open government allows the public to educate itself about government decisionmaking through individuals' attendance and participation at government functions, distribution of government information by the press or interested citizens, and public debate on issues deliberated within the government.
Public access to information promotes attendance at meetings, improves planning of meetings, and encourages more thorough preparation and complete discussion of issues by participating officials. The government also benefits from openness because better preparation and public input allow government agencies to gauge public preferences accurately and thereby tailor their actions and policies more closely to public needs. Public confidence and understanding ease potential resistance to government programs.
Accordingly, the benefits of openness inure to both the public affected by governmental decisionmaking and the decision makers themselves. The Legislature finds, however, that openness, public access to information and a desire to improve the operation of government do not require nor permit every meeting to be a public meeting. The Legislature finds that it would be unrealistic, if not impossible, to carry on the business of government should every meeting, every contact and every discussion seeking advice and counsel in order to acquire the necessary information, data or intelligence needed by a governing body were required to be a public meeting. It is the intent of the Legislature to balance these interests in order to allow government to function and the public to participate in a meaningful manner in public agency decisionmaking.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9A. Open Governmental Proceedings › §6-9A-3. Proceedings to Be Open; Public Notice of Meetings

(a) Except as expressly and specifically otherwise provided by law, whether heretofore or hereinafter enacted, and except as provided in section four of this article, all meetings of any governing body shall be open to the public.
(b) Any governing body may make and enforce reasonable rules for attendance and presentation at any meeting where there is not room enough for all members of the public who wish to attend.
(c) This article does not prohibit the removal from a meeting of any member of the public who is disrupting the meeting to the extent that orderly conduct of the meeting is compromised: Provided, That persons who desire to address the governing body may not be required to register to address the body more than fifteen minutes prior to time the scheduled meeting is to commence.
(d) Each governing body shall promulgate rules by which the date, time, place and agenda of all regularly scheduled meetings and the date, time, place and purpose of all special meetings are made available, in advance, to the public and news media.
(e) Each governing body of the executive branch of the state shall electronically file a notice of each meeting with the Secretary of State for publication on the Secretary of State's website.
(1) Each notice shall state the date, time, place and purpose of the meeting.
(2) Each notice of a special meeting or a regular meeting shall be filed in a manner to allow each notice to appear on the Secretary of State's website at least five business days prior to the date of the meeting.
(3) When calculating the days, the day of the meeting is not to be counted. If a meeting notice is filed anytime other than during the Secretary of State's regular business hours, the date of filing will be considered the next business day.
(f) The Secretary of State shall retain copies of all notices filed for ten years.
(g) The Secretary of State may promulgate procedural rules governing the electronic filing of meeting notices.
(h) In the event of an emergency a governing body may call an emergency meeting.
(1) The governing body of a state executive branch agency shall electronically file a notice for an emergency meeting with the Secretary of State, as soon as practicable prior to the meeting. Any other governing body shall notice an emergency meeting in a manner which is consistent with this article and the Ethics Commission Committee on Open Governmental Meeting's opinions issued pursuant to the authority of section ten of this article, as soon as practicable prior to the meeting.
(2) The emergency meeting notice shall state the date, time, place and purpose of the meeting and the facts and circumstances of the emergency.
(i) Upon petition by any adversely affected party any court of competent jurisdiction may invalidate any action taken at any meeting for which notice did not comply with the requirements of this section.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9A. Open Governmental Proceedings › §6-9A-5. Minutes

Each governing body shall provide for the preparation of written minutes of all of its meetings. Subject to the exceptions set forth in section four of this article, minutes of all meetings except minutes of executive sessions, if any are taken, shall be available to the public within a reasonable time after the meeting and shall include, at least, the following information:
(1) The date, time and place of the meeting;
(2) The name of each member of the governing body present and absent;
(3) All motions, proposals, resolutions, orders, ordinances and measures proposed, the name of the person proposing the same and their disposition; and
(4) The results of all votes and, upon the request of a member, pursuant to the rules, policies or procedures of the governing board for recording roll call votes, the vote of each member, by name.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9A. Open Governmental Proceedings › §6-9A-6. Enforcement by Injunctions; Actions in Violation of Article Voidable; Voidability of Bond Issues

The circuit court in the county where the public agency regularly meets has jurisdiction and is a proper venue to enforce this article upon civil action commenced by any citizen of this state within 120 days after the action complained of was taken or the decision complained of was made. Where the action seeks injunctive relief, no bond may be required unless the petition appears to be without merit or made with the sole intent of harassing or delaying or avoiding return by the governing body.
The court is empowered to compel compliance or enjoin noncompliance with the provisions of this article and to annul a decision made in violation of this article. An injunction may also order that subsequent actions be taken or decisions be made in conformity with the provisions of this article: Provided, That no bond issue that has been passed or approved by any governing body in this state may be annulled under this section if notice of the meeting at which the bond issue was finally considered was given at least 10 days prior to the meeting by a Class I legal advertisement published in accordance with the provisions of §59-3-1 et seq. of this code in a qualified newspaper having a general circulation in the geographic area represented by that governing body.
In addition to or in conjunction with any other acts or omissions which may be determined to be in violation of this article, it is a violation of this article for a governing body to hold a private meeting with the intention of transacting public business, thwarting public scrutiny and making decisions that eventually become official action.
Any order which compels compliance or enjoins noncompliance with the provisions of this article, or which annuls a decision made in violation of this article shall include findings of fact and conclusions of law and shall be recorded in the minutes of the governing body.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9A. Open Governmental Proceedings › §6-9A-7. Violation of Article; Criminal Penalties; Attorney Fees and Expenses in Civil Actions

(a) Any person who is a member of a public or governmental body required to conduct open meetings in compliance with the provisions of this article and who willfully and knowingly violates the provisions of this article is guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $500: Provided, That a person who is convicted of a second or subsequent offense under this subsection is guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $100 nor more than $1,000.
(b) A public agency whose governing body is adjudged in a civil action to have conducted a meeting in violation of the provisions of this article may be liable to a prevailing party for fees and other expenses incurred by that party in connection with litigating the issue of whether the governing body acted in violation of this article, unless the court finds that the position of the public agency was substantially justified or that special circumstances make an award of fees and other expenses unjust.
(c) Where the court, upon denying the relief sought by the complaining person in the action, finds that the action was frivolous or commenced with the primary intent of harassing the governing body or any member thereof or, in the absence of good faith, of delaying any meetings or decisions of the governing body, the court may require the complaining person to pay the governing body's necessary attorney fees and expenses.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9A. Open Governmental Proceedings › §6-9A-8. Acting by Reference; Written Ballots

(a) Except as otherwise expressly provided by law, the members of a public agency may not deliberate, vote, or otherwise take official action upon any matter by reference to a letter, number or other designation or other secret device or method, which may render it difficult for persons attending a meeting of the public agency to understand what is being deliberated, voted or acted upon. However, this subsection does not prohibit a public agency from deliberating, voting or otherwise taking action by reference to an agenda, if copies of the agenda, sufficiently worded to enable the public to understand what is being deliberated, voted or acted upon, are available for public inspection at the meeting.
(b) A public agency may not vote by secret or written ballot.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9A. Open Governmental Proceedings › §6-9A-9. Broadcasting or Recording Meetings

(a) Except as otherwise provided in this section, any radio or television station is entitled to broadcast all or any part of a meeting required to be open.
(b) A public agency may regulate the placement and use of equipment necessary for broadcasting, photographing, filming or recording a meeting, so as to prevent undue interference with the meeting. The public agency shall allow the equipment to be placed within the meeting room in such a way as to permit its intended use, and the ordinary use of the equipment may not be declared to constitute undue interference: Provided, That if the public agency, in good faith, determines that the size of the meeting room is such that all the members of the public present and the equipment and personnel necessary for broadcasting, photographing, filming and tape-recording the meeting cannot be accommodated in the meeting room without unduly interfering with the meeting and an adequate alternative meeting room is not readily available, then the public agency, acting in good faith and consistent with the purposes of this article, may require the pooling of the equipment and the personnel operating it.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9A. Open Governmental Proceedings › §6-9A-10. Open Governmental Meetings Committee

The West Virginia Ethics Commission, pursuant to subsection (j), section one, article two, chapter six-b of this code, shall appoint from the membership of the commission a subcommittee of three persons designated as the West Virginia Ethics Commission committee on open governmental meetings. The chairman shall designate one of the persons to chair the committee. In addition to the three members of the committee, two additional members of the commission shall be designated to serve as alternate members of the committee.
The chairman of the committee or the executive director shall call meetings of the committee to act on requests for advisory opinions interpreting the West Virginia open government meetings act. Advisory opinions shall be issued in a timely manner, not to exceed thirty days.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9A. Open Governmental Proceedings › §6-9A-11. Request for Advisory Opinion; Maintaining Confidentiality

(a) Any governing body or member thereof subject to the provisions of this article may seek advice and information from the executive director of the West Virginia Ethics Commission or request in writing an advisory opinion from the West Virginia Ethics Commission Committee on Open Governmental Meetings as to whether an action or proposed action violates the provisions of this article. The executive director may render oral advice and information upon request. The committee shall respond in writing and in an expeditious manner to a request for an advisory opinion. The opinion is binding on the parties requesting the opinion.
(b) Any governing body or member thereof that seeks an advisory opinion and acts in good faith reliance on the opinion has an absolute defense to any civil suit or criminal prosecution for any action taken in good faith reliance on the opinion unless the committee was willfully and intentionally misinformed as to the facts by the body or its representative.
(c) A governing body or member thereof that acts in good faith reliance on a written advisory opinion sought by another person or governing body has an absolute defense to any civil suit or criminal prosecution for any action taken based upon a written opinion of the West Virginia Ethics Commission committee, as long as underlying facts and circumstances surrounding the action were the same or substantially the same as those being addressed by the written opinion.
(d) The committee and commission may take appropriate action to protect from disclosure information which is properly shielded by an exception provided in section four of this article.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9A. Open Governmental Proceedings › §6-9A-12. Duty of Attorney General, Secretary of State, Clerks of the County Commissions and City Clerks or Recorders

It is the duty of the Attorney General to compile the statutory and case law pertaining to this article and to prepare appropriate summaries and interpretations for the purpose of informing all public officials subject to this article of the requirements of this article. It is the duty of the Secretary of State, the clerks of the county commissions, joint clerks of the county commissions and circuit courts, if any, and the city clerks or recorders of the municipalities of the state to provide a copy of the material compiled by the Attorney General to all elected public officials within their respective jurisdictions. The clerks or recorders will make the material available to appointed public officials. Likewise, it is their respective duties to provide a copy or summary to any newly appointed or elected person within thirty days of the elected or appointed official taking the oath of office or an appointed person's start of term.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9B. Open Governmental Finances › §6-9B-1. Legislative Findings

(a) The Legislature finds that taxpayers should be able to easily access the details of how the state is spending their tax dollars and what performance results are achieved for those expenditures. It is the intent of the Legislature, therefore, to direct the State Auditor to create and maintain a searchable financial transparency website detailing where, how much, and for what purpose taxpayer moneys in state government are expended.
(b) It is also the intent of the Legislature that the searchable website be made compatible for future inclusion of counties or municipalities that desire to have their own searchable financial transparency website.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9B. Open Governmental Finances › §6-9B-2. Definitions

For the purpose of this article:
(a) “Auditor” means the State Auditor of West Virginia, by himself or herself, or by any person appointed, designated or approved by the State Auditor to perform the service.
(b) “Funding action or expenditure” includes details on the type of spending (grant, contract, appropriations, etc.). This includes, but is not limited to, tax exemptions, tax credits or any expenditure from any civil contingency or similar fund. Where possible, a hyperlink to the actual grants or contracts shall be provided.
(c) “Funding source” means the state account from which the funding action or expenditure is appropriated.
(d) “Governmental Agency” means a state department, office, board, commission, bureau, division, institution or institution of higher education under the direction and control of the Executive Branch, Legislative Branch or Judicial Branch of state government. This includes individual state agencies and programs, elected offices, as well as those programs and activities that cross agency lines.
(e) “Recipients” means any individual, person, corporation, association, union, limited liability corporation, limited liability partnership, legal business entity including nonprofit organizations, grantee, contractor or any county, municipal or other local government entity that directly receives the benefit of a funding action or expenditure.
(f) “Searchable financial transparency website” means a website that allows the public at no cost to search and aggregate information regarding the state’s budget and spending.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9B. Open Governmental Finances › §6-9B-4. Contents of the Searchable Website

(a) The Auditor shall include as part of the searchable financial transparency website the following content for a given fiscal year and the 3 immediately preceding fiscal years:
(1) The name and the address, principal location or residence of the recipients of a given funding action or expenditure: Provided, That all federal and state laws and regulations and rules regarding the confidentiality of information and privacy apply;
(2) The amount of funds expended in a given funding action or expenditure;
(3) The governmental agency making a given funding action or expenditure;
(4) The funding source a given funding action or expenditure;
(5) The budget program or activity related to a given funding action or expenditure; and
(6) Additional information as to the funding action or expenditure the Auditor deems valuable for the public.
(b) The searchable financial transparency website shall be updated periodically as new data becomes available. All governmental agencies shall provide to the Auditor, in a format specified by the Auditor, all data that is required to be included in the searchable financial database website no later than 30 days after the data becomes available to the agency. The Auditor shall provide guidance and specifications to governmental agencies to promote compliance with this section.
(c) The Auditor shall make publicly known those governmental agencies that have failed to comply with the requirements of this article.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9C. Uniform Public Meetings During Emergencies Act › §6-9C-2. Definitions

In this article:
"Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities.
"Emergency" means an event or condition that is an emergency, disaster, or public health emergency as addressed in 15-5-2 and 15-5-6 of this code.
"Emergency declaration" means a declaration of emergency issued by a person or agency authorized to do so under 15-5-6 of this code and that is in effect.
"Meeting" has the same definition as in 6-9A-2 of this code.
"Person" has the same definition as in 6-9A-2 of this code. The term does not include a public corporation, government or governmental subdivision, agency, or instrumentality.
"Public agency" has the same definition as in 6-9A-2 of this code, however, for purposes of this article, it does not include the Legislature.
"Record" means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in perceivable form.
"Virtual meeting" or "virtually" means a meeting of a public agency or any part thereof, at which some or all of the members of the public agency participate wholly or partly by electronic means.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9C. Uniform Public Meetings During Emergencies Act › §6-9C-3. Virtual Meetings

(a) A public agency may meet virtually during an emergency that is the subject of an emergency declaration if otherwise permitted by law, or all or part of the jurisdiction of the public agency is subject to the emergency declaration; and the person authorized by law or by rule of the public agency to act for the public agency determines that due to the emergency it would not be practical or prudent for the public agency to meet physically or if the emergency declaration prohibits physical meetings.
(b) If a virtual meeting of a public agency authorized by 6-9C-3(a) of this code complies with the requirements of 6-9C-4, 6-9C-5, and 6-9C-6 of this code, then any action taken at a virtual meeting has the same legal force and effect as an action taken at a physical meeting of the public agency. All other laws of the state that apply to a physical meeting of a public agency shall, to the extent practicable and not inconsistent with a virtual meeting, apply to a virtual meeting of the public agency.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9C. Uniform Public Meetings During Emergencies Act › §6-9C-4. Authorization for Virtual Meeting

(a) A public agency may conduct a virtual meeting while an emergency declaration is in effect that applies to all or part of the jurisdiction of the public agency if:
(1) The emergency declaration prohibits, limits, or has the effect of prohibiting or limiting an in-person meeting of the public agency; or
(2) The presiding officer of the public agency or other individual authorized to act for the public agency determines it is not practical or prudent for the public agency to conduct an in-person meeting because of the emergency; and
(A) Communicates to the members of the public agency that the meeting shall be a virtual meeting; and
(B) Takes reasonable steps to inform members of the public that the meeting shall be a virtual meeting.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9C. Uniform Public Meetings During Emergencies Act › §6-9C-5. Conduct of Virtual Meeting

(a) A public agency shall, to the extent practicable, select a means to conduct a virtual meeting that is compatible with assistive technology commonly used by individuals with disabilities and that facilitates the accommodation needs of individuals with disabilities to access the meeting.
(b) Except as provided in 6-9C-5(c) or 6-9C-5(d) of this code, the means used to conduct a virtual meeting shall permit each member of the public agency who attends the meeting to see and hear during the meeting and to be seen and heard by, the other members of the public agency who attend the meeting.
(c) If a member of a public agency is unable to obtain visual access to the virtual meeting but is able to obtain audio access that permits the member, during the meeting, to hear and be heard by the other members of the public agency who attend the meeting, the member may attend by audio access.
(d) If a public agency lacks the capacity to provide contemporaneous visual access to a virtual meeting for members of the public agency, the public agency may conduct the meeting by audio-only access that permits each member of the public agency who attends the meeting, to hear and be heard during the meeting by the other members of the public agency who attend the meeting.
(e) A member of a public agency who attends a virtual meeting is considered present for all
purposes, including for determination of a quorum and voting, if during the meeting, the member may:
(1) For a meeting conducted in compliance with 6-9C-5(b) of this code, see and hear and be seen and heard by the other members of the public agency who attend; or
(2) For a meeting conducted in compliance with 6-9C-5(c) or (d) of this code, may hear and be heard by the other members of the public agency who attend.
(f) A member of a public agency who attends a virtual meeting through electronic means that provide audio-only access to the meeting shall state the member's name each time the member speaks. Failure by a member to state the member's name does not invalidate an action taken at the virtual meeting.
(g) A vote taken at a virtual meeting shall be by a process that identifies how each member of the public agency votes.
(h) The minutes of a virtual meeting shall include any vote taken, that the meeting was conducted by electronic means, the technology used, and which members of the public agency attended by electronic means.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9C. Uniform Public Meetings During Emergencies Act › §6-9C-6. Public Observation

(a) If the open meetings law requires that the public be able to observe all or part of a meeting of a public agency in real time:
(1) The public agency shall permit the public to observe a virtual meeting or the part of the virtual meeting that would be required to be open to the public if it were part of an in-person meeting; and
(2) The public agency shall provide the technological means to allow the members of the public who observe the virtual meeting to see and hear or, if the public agency conducts the meeting by audio-only access under 6-9C-5(d) of this code, to hear any members of the public authorized by the public agency to speak in the meeting.
(b) A document, exhibit, or other record presented to a public agency at a virtual meeting that, under the open meetings law, would have been available to the public at an in-person meeting, including members of the public observing or participating in a virtual meeting under 6-9C-7 of this code, shall be made available to the public at the same time as the virtual meeting to the extent practicable.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9C. Uniform Public Meetings During Emergencies Act › §6-9C-7. Public Participation

(a) If a law of this state or a political subdivision of the state or a rule, practice, or procedure adopted by the public agency requires that members of the public be permitted to participate in a meeting of the public agency, the public agency to the extent practicable shall permit members of the public to participate in a virtual meeting, subject to the conditions that apply at an in-person meeting of the public agency.
(b) If members of the public are permitted to speak at a virtual meeting, the technology used to conduct the meeting shall permit the members of the public agency and members of the public attending the meeting to hear the members of the public who speak at the meeting.
(c) If a public agency considers at a virtual meeting a matter affecting the right or interest of a person entitled by other law of the state or a political subdivision of this state or by rule of the public agency to participate, present evidence, or examine or cross-examine witnesses at an in-person meeting, the public agency shall permit the person to use the same technology that the public agency uses to conduct the virtual meeting, or provide equivalent access, to attend the meeting and present evidence, or examine or cross-examine witnesses in the meeting.
(d) If a person to which 6-9C-7(c) of this code applies objects that the virtual meeting does not allow the person to effectively protect the right or interest referred to in 6-9C-7(c) of this code, the public agency shall consider the objection and may proceed with the matter at a virtual meeting if the agency determines that the virtual meeting will allow the person to effectively protect the right or interest. The determination and the reason for the determination shall be stated in a record.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9C. Uniform Public Meetings During Emergencies Act › §6-9C-8. Notice

(a) In addition to any other requirement concerning notice, a public agency, for a meeting of the public agency, shall give notice of a virtual meeting and shall specify that the meeting will be a virtual meeting and the technology that will be used for the virtual meeting.
(b) Notice of a virtual meeting shall specify how:
(1) Members of the public may observe the meeting in real time pursuant to 6-9C-6 of this code;
(2) Members of the public permitted to participate, present evidence, or examine or cross-examine witnesses at the meeting pursuant to 6-9C-7 of this code may do so;
(3) A member of the public may alert the public agency of a technical or quality problems that prevents the member from accessing the meeting; and
(4) A member of the public with a disability may request a reasonable accommodation to access the meeting.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9C. Uniform Public Meetings During Emergencies Act › §6-9C-9. Procedural Rules

A public agency may adopt rules for conducting a virtual meeting under this article, comparable to rules for conducting an in-person meeting of the public agency. The rules may include:
(1) The means by which the public agency will inform members of the public that a virtual meeting will be held;
(2) The effect of a technical or quality problems that interferes with meeting or access to a meeting by a member of the public agency or the public;
(3) The means by which a record considered at a meeting is made available to the public agency and, if required by other law, the public;
(4) The means for access to a meeting by an individual with a disability; and
(5) The process by which a person may object under 6-9C-7 of this code to the conduct of a meeting on the ground that the procedure denies the person due process of law.
2023 West Virginia Code › Chapter 6. General Provisions Respecting Officers › Article 9C. Uniform Public Meetings During Emergencies Act › §6-9C-10. Electronic Signatures in Global and National Commerce Act

This article modifies, limits, or supersedes the Electronic Signatures in Global and National Commerce Act, 15 U.S.C. 7001
et seq
., but does not modify, limit, or supersede Section 101(c) of that act, 15 U.S.C. 7001(c), or authorize electronic delivery of any of the notices described in Section 103 (b) of that act, 15 U.S.C. 7003(b).