West Virginia Code 17-3-1a – Annual audit to be made of receipts and expenditures of state road commission
The Legislature acting through the Joint Committee on Government and Finance shall cause an annual audit to be made by a resident independent certified public accountant of all books, accounts and records relating to all receipts and expenditures of the state road commission which are not audited by the United States bureau of public roads or the United States general accounting office. The state road commissioner shall make available to such independent Auditor or Auditors performing such audit all of the commission's books, accounts and records pertaining to all funds received and expended. The Auditor or Auditors performing such audit shall make available annually the audit report with copies thereof to the members of the Legislature, the Governor, the state road commissioner, the Secretary of State, the State Treasurer, the Attorney General and the State Auditor; and the audit report shall be available to the public in the office of the Secretary of State.
Terms Used In West Virginia Code 17-3-1a
- Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
- state road commission: when used in this chapter, shall refer to and mean the West Virginia commissioner of highways, created by section one, article two-a of this chapter. See West Virginia Code 17-1-2
The Legislature acting through the Joint Committee on Government and Finance shall obtain the services of a resident independent certified public accountant for this purpose, the cost of which shall be payable out of funds appropriated by the Legislature. Any audits of the funds which have been made by any official auditing agency of the United States government shall be accepted and its work not duplicated.