The mountains and valleys of West Virginia. Photo taken from the lookout tower at Pipestem State Park.

WV Solid Waste Management Board

Business & Financial Assistance Section


Who We Are, What We Do

This article examines the history, focus, expertise and primary duties of the Business & Financial Assistance Section (BFAS.) Click here to find out if the BFAS can be of assistance to your organization.


Solid Waste Authority Audit Information

Solid Waste Authorities are required under W.Va. Code § 22C-4-9a(j) to have annual financial examinations. The Business & Financial Assistance Section provides advice and assistance to the states local solid waste authorities in meeting the requirements of W. Va. Code § 6-9-7 in obtaining the required financial examinations and audits. Relevant material includes, but is not limited to the following:

If you don't see what you need, there is a wealth of information at


Solid Waste Authority : Uniform Chart of Accounts

The Uniform Chart of Accounts was formulated by the State Auditor in collaboration with the Solid Waste Management Board and the Public Service Commission under the authority of W.Va. Code §22C-4-9a.  This accounting system was to be adopted by all solid waste authorities by July 1, 2006. Click here for a complete description of the uniform chart of accounts.


Solid Waste Authority By-Laws

One of the responsibilities of the Solid Waste Authorities (SWAs) as listed in W.Va. Code § 22C-4-23 is to adopt by-laws.The SWAs are advised by the BFAS in the creation and maintenance of these organizational by-laws. Click here for sample of what your solid waste authority by-laws might look like.


Freedom of Information Act (FOIA)

The Freedom of Information Act was created to provide full information to all persons about the workings of government and the acts of those who represent them as public officials and government employees. Freedom of Information Act information is available from the WV Attorney General's Office. Click here for a FOIA form.


Open Meetings Handbook

The Open Meetings or "Sunshine" Act, was enacted to ensure that the proceedings of all public
agencies are conducted in an open and public manner, so that the people may be informed about the actions of their governments. The Act applies to all state, county and municipal administrative or legislative units of government, including their departments, agencies, committees, boards and
commissions. Click here to learn about West Virginia's Open Meetings Act.


Solid Waste Tonnage

Click here for a presentation titled "Solid Waste Tonnage" and see how the solid waste processed at West Virginia solid waste facilities relates to the Solid Waste Assessment Fee. Topics covered include free day, special waste, fee exempt waste, daily cover and the distribution of assessment fees.


State Links

WV State Website

WV Legislature

WV Department of Environmental Protection

WV Attorney General

WV Ethics Commission

WV Secretary of State

WV Public Service Commission

WV State Auditor's Office



Contact Information

Raymond M. Keller

304-926-0448 ext. 1424


David W. Abraham

304-926-0448 ext. 1672




West Virginia Solid Waste Management Board

601 57th Street, SE, Charleston, WV  25304
Phone: 304-926-0448      Toll Free: 866-568-6649      Fax: 304-926-0472