West Virginia § 5-25-2 - 5-25-2. Management accounting system required.
Full text of West Virginia West Virginia Code § 5-25-2 — 5-25-2. Management accounting system required., with citation guidance and answers to common questions.
§ 5-25-2. 5-25-2. Management accounting system required.
(a) The commissioner of finance and administration shall within ninety days after this article initially goes into effect develop a system of management accounting for all bank accounts held by each state institution where funds are held in a fiduciary capacity for residents of the institution. The management accounting system shall include a method of internal management accounting control for funds held in a fiduciary capacity for residents of public institutions.
(b) The commissioner of finance and administration shall deliver proper instructions for instituting the system of management accounting to the heads of all departments which control state institutions where funds are held in a fiduciary capacity for residents. The department heads shall institute the system of management accounting at each institution under their control.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 5-25-2
What does West Virginia Code § 5-25-2 cover?
Section 5-25-2 ("5-25-2. Management accounting system required.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 5-25-2?
A common citation format is "West Virginia Code § 5-25-2" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 5-25-2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.