Post Audit Division

West Virginia Legislative Auditor's Office


As a result of Senate Bill 345 which passed during the 2019 Legislative session, the reporting requirements for Volunteer and Part-Volunteer Fire Departments have changed. Departments are now required to mail copies of their bank statements with check images for all bank accounts where the department maintains it state funds (state accounts) to the Legislative Auditor by February 1 of each year. Bank statements submitted should be for all 12 months (January – December) of the most recent calendar year, beginning with 2019 bank statements to be filed with the Legislative Auditor in 2020.

A letter was mailed to each department detailing this change in reporting requirements. Departments will no longer submit a Sworn Statement of Expenditures (Financial Statement) via this web portal. We apologize for any confusion, and if you have questions or need assistance, please contact us at 304-347-4880. Thank you.

Copies of Bank Statements with Check Images Should be Mailed to:

Post Audit Division
Attn: Nathan Hamilton
1900 Kanawha Blvd. E.
Capitol Complex
Building 1, Room W-329
Charleston, WV 25305

To view a copy of the letter that was sent to all departments detailing the new reporting requirements, click here.

To view the Management Guide for WV Volunteer Fire Departments, click here.

In accordance with W.Va. Code Chapter 12, Article 4, Section 14, any person who files a fraudulent report is guilty of a felony and, upon conviction thereof, shall be fined not less than one thousand dollars nor more than five thousand dollars or imprisoned in a state correctional facility for not less than one year nor more than five years, or both fined and imprisoned.

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