H. B. 3270
(By Delegates Mahan, Williams, Guthrie, M. Poling, Marshall, T.Campbell, White, Border, Anderson and Walters)
(Originating in the Committee on Finance)
[February 24, 2011]
A BILL to amend and reenact §4-2-5 of the code of West Virginia, 1931 as amended, relating to the powers and duties of the Legislative Auditor; allowing reports to be generated by the Legislative Auditor and authorizing audits of state funds.
Be it enacted by the Legislature of West Virginia:
That §4-2-5 of the code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:
ARTICLE 2. LEGISLATIVE AUDITOR; POWERS; FUNCTIONS; DUTIES; COMPENSATION.
§4-2-5. Powers of Auditor.
(a) (1) The Legislative Auditor shall have has the power and authority to examine the revenues, expenditures and performance of every spending unit of the state government or entity created by this code and for , and of every public or private entity which is the recipient of state funds, including funds derived from a state controlled function, to the extent necessary to ascertain that the funds are properly expended and reported.
(2) For these purposes the Legislative Auditor has shall have the authority, by such means as are necessary, to require:
(A) Any any person holding office in the state government or employed by the state, to allow him the Legislative Auditor or his or her employee or designee 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. ; and
(B) Any public or private entity which is the recipient of state funds, including funds derived from a state controlled function, to allow the Legislative Auditor or his or her employee or designee to inspect the properties, equipment, facilities and records of the entity to the extent necessary to ascertain that the state funds, including funds derived from a state controlled function, are properly expended and reported: Provided, That the Legislative Auditor may only review state funds or invoices for services provided to the state.
(b) Refusal of any person to allow such the inspection shall be reported by the Legislative Auditor to the committee.
(c) The Legislative Auditor shall provide any person or entity audited pursuant to this section a copy of the audit report, and shall allow the person or entity an opportunity to respond to the audit report in accordance with generally accepted governmental accounting practices.