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WEST VIRGINIA CODE
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WVC 12 - 4 A- 2 §12-4A-2. General purpose.
The state auditor shall have authority to receive reports of possible fraud, misappropriation, mismanagement or waste of state funds of the state of West Virginia and to refer such reports to the commission on special investigations, county prosecutors and law-enforcement agencies.

Note: WV Code updated with legislation passed through the 2014 1st Special Session
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