WEST VIRGINIA CODE
CHAPTER 4. THE LEGISLATURE.
ARTICLE 2. LEGISLATIVE AUDITOR; POWERS; FUNCTIONS; DUTIES;
§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.
For the purposes of this article: "Committee" means the joint
committee on government and finance of the Senate and House of
"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.
§4-2-3. Appointment of legislative auditor; responsibility to
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.
§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
§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.
§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.
§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.
§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.
§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.
§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.
§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
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
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.