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

Published: 2015

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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


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

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