West Virginia Constitution of 1872 Art. VI, § 27. Accounting for state moneys

Laws shall be enacted and enforced, by suitable provisions and penalties, requiring sheriffs, and all other officers, whether state, county, district or municipal, who shall collect or receive, or whose official duty it is, or shall be, to collect, receive, hold or pay out any money belonging to, or which is, or shall be, for the use of the state or of any county, district, or municipal corporation, to make annual account and settlement therefor. Such settlement, when made, shall be subject to exceptions, and take such direction, and have only such force and effect, as may be provided by law; but in all cases such settlement shall be recorded, and be open to the examination of the people at such convenient place or places as may be appointed by law.