SB 1011

skip navigation
SENATE
PRESIDENT
SENATORS
COMMITTEES
VIDEO/AUDIO
DISTRICT MAPS
SENATE CLERK
SENATE RULES
HOUSE
SPEAKER
DELEGATES
COMMITTEES
VIDEO/AUDIO
DISTRICT MAPS
HOUSE CLERK
HOUSE RULES
HOUSE STAFF
JOINT
INTERIM COMMITTEES
LEGISLATIVE ADMINISTRATOR
LEGISLATIVE SERVICES DIVISION
PUBLIC INFORMATION
LEGISLATIVE AUTOMATED SYSTEMS DIVISION
LEGISLATIVE AUDITOR'S OFFICE
PERFORMANCE EVALUATION & RESEARCH DIVISION
POST AUDIT DIVISION
BUDGET DIVISION
REGULATORY AND FISCAL AFFAIRS DIVISION
CLAIMS COMMISSION
CRIME VICTIMS
RULE-MAKING REVIEW
SPECIAL INVESTIGATIONS
JUDICIAL COMP. COMMISSION
JOINT RULES
STAFF INFO
BILL STATUS
BILL STATUS
BILL TRACKING
STATE LAW
WEST VIRGINIA CODE
ACTS OF THE LEGISLATURE
CODE OF 1931
WV CONSTITUTION
US CONSTITUTION
REPORTS
AGENCY REPORTS
AGENCY GRANT AWARDS
PERFORMANCE EVALUATIONS
POST AUDITS
EDUCATIONAL
CITIZEN’S GUIDE
INTERNSHIP PROGRAM
PAGE PROGRAM
PUBLICATIONS
PHOTO GALLERY
CAPITOL HISTORY
HOW A BILL BECOMES LAW
CONTACT
SENATE ROSTER
HOUSE ROSTER
PUBLIC INFO.
NEWS RELEASES
HELPFUL LINKS
Enrolled Version  - Final Version
« Senate Bill 1011 History
OTHER VERSIONS  —
Committee Substitute (1)
 |
Introduced Version
 |
  |  Email
Key: Green = existing Code. Red = new code to be enacted
WEST virginia legislature
2026 regular session
Enrolled
Committee Substitute
for
Senate Bill 1011
By Senators Helton and Deeds
[Passed March 12, 2026; in effect from passage]
AN ACT to amend and reenact §8-15-7a of the Code of West Virginia, 1931, as amended, relating to volunteer fire company audits; and permitting volunteer fire companies to submit audit paperwork electronically when capability to secure data is ensured.
Be it enacted by the Legislature of West Virginia:
		ARTICLE 15. FIRE FIGHTING; FIRE COMPANIES AND DEPARTMENTS; CIVIL SERVICE FOR PAID FIRE DEPARTMENTS.
		§8-15-7a. Audit or financial examination of volunteer fire companies.
The West Virginia Legislative Auditor (Legislative Auditor) shall have the authority and the duty to make a regular review of the finances of each volunteer fire company constituted under the provisions of this article. Audits or financial examinations are not required to be conducted on an annual basis, but shall be scheduled as to complete a review of each volunteer fire company at least once every five years: Provided, That nothing in this section shall prevent the Legislative Auditor from conducting more than one financial examination or audit of a volunteer fire company within the five-year period if the Legislative Auditor has cause to believe that loss, mismanagement, misuse, or waste of the funds of the company that may occur or is occurring. The scope of the Legislative Auditor’s examination or audit shall include all income of the voluntary fire company, regardless of the source of funds, the assets, liabilities, and all expenditures of the company: Provided, however, That the Legislative Auditor shall implement internal policies to ensure that any costs associated with an audit under this section of the code may be carried by the Legislative Auditor. The Legislative Auditor, upon discovering any concerning or suspicious financial transactions, shall request the State Auditor to investigate and pursue correction or prosecution, as appropriate, of any misconduct, mismanagement, misuse, or waste. Upon acquiring the capability to ensure that appropriate, documented security controls are in place and that encryption is effectively deployed to safeguard financial data integrity, the Legislative Auditor shall permit each volunteer fire company to submit all required documents for an audit electronically.
The Clerk of the Senate and the Clerk of the House of Delegates hereby certify that the foregoing bill is correctly enrolled.
...............................................................
	Clerk of the Senate
		...............................................................
	Clerk of the House of Delegates
Originated in the Senate.
In effect from passage.
				...............................................................
	President of the Senate
						...............................................................
	Speaker of the House of Delegates
__________
	The within is ................................................ this the...........................................
Day of ..........................................................................................................., 2026.
				.............................................................
								Governor
Print On Demand
Name:
Email:
Phone: