(A) The City Treasurer, within four weeks after the beginning of each fiscal year, shall prepare on a form to be prescribed by the State Tax Commissioner and cause to be published a sworn statement revealing the receipts and expenditures of the city during the previous fiscal year arranged under descriptive headings, the name of each person who received more than $50, or other amount deemed appropriate by the Municipal Court, from any fund during the previous fiscal year, together with the amount received and the purpose for which paid, and all debts of the city, the purpose for which each debt was contracted, its due date, and to what date the interest thereon has been paid. Such statement shall be published as a Class I legal advertisement in compliance with the provisions of W. Va. Code Ch. 59, Art. 3, and the publication area for such publication shall be the city.
(B) The City Clerk shall transmit to any resident of the city, upon request, a copy of any published statement for the fiscal year designated, supplemented by a document listing the names of each person who received less than $50, or other amount deemed appropriate by the Municipal Court, from any fund during such fiscal year and showing the amount paid to each and the purpose for which paid.
(C) The statement required by divisions (A) above shall be sworn to by the Treasurer, the Mayor, and two Council members. As soon as practicable following the close of the fiscal year, a copy of any statement herein required shall be filed by the City Clerk with the State Tax Commissioner, and the Clerk of the County Court, and the Clerk of the County Circuit Court.
(Prior Code, § 2-12)
Statutory reference:
Failure of city officers to perform their prescribed duties thereunder, see W. Va. Code 8-13-23(a)