Senate Bill No. 125
(By Senator Burdette, Mr. President)
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[Introduced January 27, 1994; referred to the Committee
on Finance.]
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A BILL to amend and reenact section four, article two, chapter
four of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, relating to allowing the legislative
auditor to charge the costs of conducting a post-audit to
the agency being audited.
Be it enacted by the Legislature of West Virginia:
That section four, article two, chapter four of the code of
West Virginia, one thousand nine hundred thirty-one, as amended,
be amended and reenacted to read as follows:
ARTICLE 2. LEGISLATIVE AUDITOR; POWERS; FUNCTIONS; DUTIES;
COMPENSATION.
§4-2-4. Duties of auditor; filing reports.
(a) It shall be 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 andexpenditures 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 such costs a statement thereof as soon after the
same were incurred as practicable, and it is the duty of such
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 such 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 may deem
necessary.
NOTE: The purpose of this bill is to allow the Legislative
Auditor to collect the cost of performing a post audit from the
agency being audited.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.