WEST VIRGINIA CODE











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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.





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

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