W. Va. Code R. § 112-3-5
Whenever an agency has a change in personnel responsible for an imprest fund, the agency shall notify the Treasurer of the change on a form prescribed by the Treasurer's office. The agency shall include on the form the agency's name and physical location, the name and number of the imprest fund, the balance of the imprest fund on the date of the change in personnel, the signatures of the person being relieved of responsibility and the person assuming the responsibility for the imprest fund and the dates the signatures were affixed. The agency shall conduct an audit of the imprest fund on the first day that responsibility for the imprest fund is transferred to another employee. The agency shall submit a copy of the audit to the Treasurer along with the notification of change form. In the event the agency discovers a discrepancy in the fund due to suspected theft, the agency shall notify the Treasurer's office immediately. The Treasurer's office shall notify the Legislative Auditor of the theft and assist in any subsequent investigation or audit.
W. Va. Code R. § 112-3-5