Chapter 4. The Legislature


Published: 2015

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WEST VIRGINIA CODE











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WVC 4-

CHAPTER 4. THE LEGISLATURE.

WVC -2-

ARTICLE 2. LEGISLATIVE AUDITOR; POWERS; FUNCTIONS; DUTIES;

COMPENSATION.







WVC 4-2-1

§4-2-1. Purpose of article.

The purpose of this article is to provide for the more

expeditious and efficient study and management of the financial

problems which at each session confront the Legislature, and to

provide a tighter and more economical control by the Legislature

over the revenues and expenditures of the state.







WVC 4-2-2

§4-2-2. Definitions.

For the purposes of this article: "Committee" means the joint

committee on government and finance of the Senate and House of

Delegates.

"Full performance evaluation" means to determine for an agency

whether or not the agency is operating in an efficient and

effective manner and to determine whether or not there is a

demonstrable need for the continuation of the agency, pursuant to

the provisions of section ten, article ten of this chapter.

"Post audit" is the audit or review of governmental finances

after they have been completed. The scope of a post audit includes

audit or review of transactions pertaining to the financial

operations of the various agencies of government on the state

level, with verification of state revenues at the source and audit

of expenditures all the way through the work to the recipient or

beneficiary of the service.

"Preliminary performance review" means to determine for an

agency whether or not the agency is performing in an efficient and

effective manner and to determine whether or not there is a

demonstrable need for the continuation of the agency pursuant to

the provisions of section eleven, article ten of this chapter.

"Spending unit" means any department, agency, board,

commission, officer, authority, subdivision or institution of the

state government for or to which an appropriation has been made, or

is to be made by the Legislature.







WVC 4-2-3

§4-2-3. Appointment of legislative auditor; responsibility to

Legislature.

There is hereby created the position of legislative auditor

who shall be appointed by the committee to serve at its will and

pleasure. He shall be solely responsible to the Legislature.







WVC 4-2-4

§4-2-4. Duties of auditor; filing reports.

(a) It is the duty of the legislative auditor to compile

fiscal information for the Senate and the House of Delegates, to

make a continuous audit and analysis of the state budget, revenues

and expenditures, during and between sessions of the Legislature,

to make post audits of the revenues and expenditures of the

spending units of the state government, at least once every two

years, if practicable, to report any misapplication of state funds

or erroneous, extravagant or unlawful expenditures by any spending

unit, to ascertain facts and to make recommendations to the

Legislature concerning post-audit findings, the revenues and

expenditures of the state and of the organization and functions of

the state and its spending units.

(b) The legislative auditor may collect, and the department,

agency or board shall pay, any or all of the costs associated with

conducting the post audits from the department, agency or board

being audited, when necessary and desirable. The legislative

auditor shall render to the department, agency or board liable for

the costs a statement of the costs as soon after the costs were

incurred as practicable, and it is the duty of the department,

agency or board to pay promptly in the manner that other claims and

accounts are paid. All money received by the legislative auditor

from this source shall be expended only for the purpose of covering

the costs associated with such services, unless otherwise directed

by the Legislature.

(c) A copy of each report of audit when completed and

certified shall be filed in the office of the department of finance

and administration as a public record and a copy shall be filed

with the attorney general for any action he or she may consider

necessary.







WVC 4-2-5

§4-2-5. Powers of auditor.

The legislative auditor shall have the power and authority to

examine the revenues, expenditures and performance of every

spending unit of the state government and for these purposes shall

have the authority, by such means as are necessary, to require any

person holding office in the state government or employed by the

state, to allow him to inspect the properties, equipment,

facilities and records of the various agencies, departments,

subdivisions or institutions of the state government for which

appropriations are to be made or have been made, either before or

after estimates therefor are submitted, and before, during and

after the sessions of the Legislature. Refusal of any person to

allow such inspection shall be reported by the legislative auditor

to the committee.







WVC 4-2-6

§4-2-6. Preparation of budgets and reports.

The legislative auditor shall prepare an appropriate budget

for each spending unit, for each biennium for which appropriations

are sought, in such form and with such itemization and other

information as the committee shall prescribe, at least thirty days

prior to any legislative session, and submit the same to the

committee with the appropriate recommendations, together with such

other findings and reports deemed necessary or required by the

committee. He shall also report to the committee any

misapplication of state funds and any erroneous, extravagant or

unlawful expenditures by any spending unit, together with such

other findings and reports as the committee shall require.







WVC 4-2-7

§4-2-7. Compensation and expenses of auditor.

As compensation for his services the legislative auditor shall

receive a sum to be fixed by the committee. He shall receive, in

addition, the necessary traveling expenses incident to the

performance of his duties.







WVC 4-2-8

§4-2-8. Assistants and employees.

The legislative auditor may appoint or employ such assistants

or employees as may be necessary for the efficient discharge of his

duties. Appointees and employees shall serve during his will and

pleasure. The number and compensation of such assistants or

employees shall be fixed by the committee.







WVC 4-2-9

§4-2-9. Offices; working space.

The office of the legislative auditor shall be located at the

state capitol and shall be open at all reasonable times for the

transaction of business.

All state departments, institutions or other agencies of the

state government shall provide necessary comfortable space for the

purpose of occupancy by employees of the office of the legislative

auditor conducting post audits, full performance evaluations or

preliminary performance reviews in the various departments,

institutions or other agencies of the state, located conveniently

at the state capitol and at the several institutions or other

agencies throughout the state.







WVC 4-2-10

§4-2-10. Payment of compensation and expenses.

All compensation and expenses of the legislative auditor and

his assistants and employees shall be paid out of the funds of the

committee, or out of such other appropriations as may be made by

the Legislature therefor.







WVC 4-2-11

§4-2-11. Statutory references; transfer of postaudit functions.

Whenever any statute of the state refers to an officer or

agency of the state whose functions and duties are by this article

transferred to another officer or agency of the state, the

reference shall be understood to be made to the officer or agency,

as the case may be, to which the functions and duties have been

transferred.







WVC 4-2-12

§4-2-12. Severability.

If any provision hereof or the application thereof to any

person, department or circumstance is held invalid, such

invalidation shall not affect other provisions or applications of

this article which can be given effect without the invalid

provision or application, and to this end the provisions of this

article are declared to be severable.





Note: WV Code updated with legislation passed through the 2015 Regular Session

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