West Virginia State Auditor's Seal

West Virginia State Auditor's Office

Auditor Mark A. Hunt

VFD Financial Examination Guidance

House Bill 2958 was passed during the 2019 regular Legislative session and added a new section to West Virginia Code designated as West Virginia Code §8-15-7a. This new section of West Virginia Code grants the West Virginia State Auditor’s Office authority to conduct a financial examination or audit of a VFD at least once every five years. The Auditor’s examination or audit shall include all income of the VFD, regardless of the sources of funds, the assets, liabilities, and all expenditures of the VFD. The West Virginia State Auditor’s Office is providing the below files to assist the VFDs.

Volunteer Fire Department Workers' Compensation Premium Subsidy Program

In accordance with HB4409, the Volunteer Fire Department Workers' Compensation Premium Subsidy Program has expired and closed on June 30, 2022.

For questions regarding payments issued and received, you may contact the West Virginia State Auditor's Office, Electronic Payments Division, Phone: 1-800-500-4079

Financial Statement Questions?

Contact the West Virginia State Auditor's Office, Local Government Services Division.

Phone 304-627-2415 extension 0304 or 0305

Email lgs@wvsao.gov

Financial Examination Questions?

Contact the West Virginia State Auditor's Office, Chief Inspector Division.

Phone 304-558-2261 extension 8663

Email VFD@wvsao.gov