AN ACT 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 the duties of the legislative auditor; allowing the legislative auditor to charge the costs of conducting a post audit to the agency being audited; use of funds received; and filing copies of audit.

(a) It is 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 and expenditures 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.