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Chapter 12     Entire Code
‹ Chapter 11B  |  Chapter 13 › Printer Friendly Versions
Chapter 12  |  Article 12 - 4A
WVC 12 - CHAPTER 12. PUBLIC MONEYS AND SECURITIES.
WVC 12 - 4 A- ARTICLE 4A. CENTRALIZED MANAGEMENT OF COMPLAINTS.

WVC 12 - 4 A- 1 §12-4A-1. Legislative findings.
The Legislature finds that there is no centralized state authority responsible for receiving and referring reports of possible fraud, misappropriation of, mismanagement or waste of state funds. It is the intent of the Legislature to see that all state funds are utilized for the maximum benefit of the people of the state of West Virginia. The Legislature finds that it is important to provide the people of this state with both a forum and an opportunity to report suspected fraud, waste or abuse of state funds, and to have those reports properly investigated.

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.

WVC 12 - 4 A- 3 §12-4A-3. Duties generally.
(a) The state auditor may employ a forensic accountant to receive and review reports of suspected fraud, misappropriation, mismanagement or waste of state funds which shall be filed in that office. Such reports shall be confidential, except that the state auditor or his or her designee may supply information necessary to effectuate this article to the appropriate governmental entities.

(b) The state auditor shall establish modes of communication sufficient to receive reports of suspected fraud, misappropriation of, mismanagement or waste of state funds. Reports of suspected fraud, misappropriation, mismanagement or waste may be filed by any citizen or employee of the state of West Virginia.

(c) Nothing in this article shall be construed to limit the authority of any other governmental entity to conduct an internal investigation of suspected fraud, misappropriation, mismanagement or waste.

WVC 12 - 4 A- 4 §12-4A-4. Enforcement.

(a) The authority to enforce the provisions of this article shall be vested in the state auditor. The state auditor shall promptly forward any evidence of suspected fraud, misappropriation of, mismanagement or waste of state funds to the commission on special investigations and, if potentially criminal in nature, to the prosecuting attorney of the county in which such is alleged to have taken place, to the law-enforcement agency with jurisdiction in the area as well as to the commission on special investigations.

(b) If such reports are made about an agency that has its own investigative body, then the state auditor may refer evidence of the fraud, misappropriation, mismanagement or waste to that investigative body.

Note: WV Code updated with legislation passed through the 2013 1st Special Session
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.


Recent legislation affecting the Code

Citation Year/Session Short Title
§12 - 3 - 10 B - (Amended Code)
SENATE BILL - 267
PASSED - Regular Session

SB267 SUB1 ENR  (Uploaded - 03/25/2014)
Ensuring state courts' jurisdiction of fraudulent or unauthorized purchasing card use
§12 - 3 - 10 D - (Amended Code)
SENATE BILL - 356
PASSED - Regular Session

SB356 SUB2 ENR  (Uploaded - 03/25/2014)
Relating to purchasing reform
§12 - 1 - 12 D - (Amended Code)
SENATE BILL - 460
PASSED - Regular Session

SB460 ENR  (Uploaded - 03/25/2014)
Permitting School of Osteopathic Medicine invest certain moneys in its foundation
§12 - 6 - 2 - (Amended Code)
§12 - 6 - 11 - (Amended Code)
§12 - 6 - 12 - (Repealed Code)
SENATE BILL - 499
PASSED - Regular Session

SB499 SUB2 ENR  (Uploaded - 03/25/2014)
Making Prudent Investor Act primary standard of care for Investment Management Board
§12 - 1 - 3 - (Amended Code)
§12 - 1 - 8 - (Amended Code)
§12 - 1 - 11 - (Amended Code)
§12 - 1 - 12 C - (Repealed Code)
§12 - 2 - 2 - (Amended Code)
§12 - 2 - 3 - (Amended Code)
§12 - 3 A- 3 - (Amended Code)
§12 - 4 - 17 - (New Code)
§12 - 5 - 4 - (Amended Code)
§12 - 6 A- 1 - (Amended Code)
§12 - 6 A- 2 - (Amended Code)
§12 - 6 A- 3 - (Amended Code)
§12 - 6 A- 4 - (Amended Code)
§12 - 6 A- 5 - (Amended Code)
§12 - 6 A- 6 - (Amended Code)
§12 - 6 A- 7 - (Amended Code)
§12 - 6 B- 1 - (Repealed Code)
§12 - 6 B- 2 - (Repealed Code)
§12 - 6 B- 3 - (Repealed Code)
§12 - 6 B- 4 - (Repealed Code)
§12 - 6 C- 7 - (Amended Code)
§12 - 6 C- 9 - (Amended Code)
HOUSE BILL - 2837
PASSED - Regular Session

HB2837 SUB ENR  (Uploaded - 05/07/2013)
Amending various provisions of the Code affecting the Treasurer's Office
Note: WV Code updated with legislation passed through the 2013 1st Special Session
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.
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