West Virginia § 5-31-5 - 5-31-5. Audits and annual reports.
Full text of West Virginia West Virginia Code § 5-31-5 — 5-31-5. Audits and annual reports., with citation guidance and answers to common questions.
§ 5-31-5. 5-31-5. Audits and annual reports.
(a) The operations of the foundation and the entities it supervises are subject to audit and review by the Attorney General.
(b) Each local government shall submit an annual financial report to the foundation no later than April 30 of each year specifying the amounts spent on approved purposes within the region during the previous fiscal year. A report for each region shall be prepared no later than 30 days thereafter. Each region's report shall incorporate the information disclosed in each local government's annual report. Each region's report shall specify: (1) The amount of opioid funds received; (2) the amount of opioid funds disbursed or applied during the previous fiscal year, broken down by categories of approved uses; and (3) impact information measuring or describing the progress of the approved use strategies. The foundation shall publish a consolidated report detailing annual financial expenditures within 15 days of the last day of the state fiscal year covered by the report.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 5-31-5
What does West Virginia Code § 5-31-5 cover?
Section 5-31-5 ("5-31-5. Audits and annual reports.") 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 § 5-31-5?
A common citation format is "West Virginia Code § 5-31-5" (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 § 5-31-5 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.