WEST VIRGINIA CODE
§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
Note: WV Code updated with legislation passed through the 2015 Regular Session
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