Legislative Auditor of West Virginia

Legislative Auditor of West Virginia
Name	Legislative Auditor of West Virginia
Formation	1921
Jurisdiction	West Virginia Legislature
Chief	Vacancy / Officeholder

Legislative Auditor of West Virginia

The Legislative Auditor of West Virginia is an oversight official created to perform independent examinations of state agencies, institutions, and public accounts for the West Virginia Legislature, including legislative committees such as the Joint Committee on Government and Finance and the Legislative Oversight Commission on Health and Human Resources Accountability. The office interacts with entities like the Governor of West Virginia, the Secretary of State of West Virginia, and the West Virginia Supreme Court of Appeals while producing reports that inform action by the West Virginia House of Delegates and the West Virginia Senate.

History

The position emerged during Progressive Era reforms that paralleled developments in New York State Comptroller, Pennsylvania Auditor General, and the federal Government Accountability Office; early state statutes paralleled the reforms enacted in Ohio Auditor of State and Illinois Auditor General offices. Legislative creation followed debates in the West Virginia Constitutional Convention and enactment of statutes by the West Virginia Legislature in the 20th century, with administrative practices influenced by standards from the American Institute of Certified Public Accountants, the Association of Government Accountants, and the National State Auditors Association. Major historical interactions include audits impacting administrations of governors such as Earl Ray Tomblin, Joe Manchin, and Jim Justice, and fiscal work connected to crises like the Black Lung disease litigation and the restructuring of the West Virginia Teachers Retirement System.

Powers and Duties

Statutory authorities derive from provisions enacted by the West Virginia Legislature and directives from legislative committees including the Joint Committee on Government and Finance. The office is empowered to examine fiscal records of departments such as the West Virginia Department of Health and Human Resources, the West Virginia Department of Transportation, the West Virginia Regional Jail and Correctional Facility Authority, and institutions like West Virginia University and Marshall University. Duties include forensic audits similar to cases investigated by the Federal Bureau of Investigation, compliance reviews comparable to those used by the Office of Inspector General in federal agencies, performance audits reflecting methodologies endorsed by the U.S. Government Accountability Office and the International Organization of Supreme Audit Institutions, and evaluations pertaining to programs funded by the U.S. Department of Health and Human Services and the U.S. Department of Education.

Organization and Staff

The office structure parallels divisions found in state audit offices such as the California State Auditor and the Texas State Auditor's Office, with units for financial audit, performance audit, information systems audit, and investigative services. Professional staff often hold credentials from institutions including the American Institute of Certified Public Accountants, the Institute of Internal Auditors, and academic qualifications from universities such as West Virginia University, Marshall University, Fairmont State University, Glenville State College, and Potomac State College. Collaboration occurs with external bodies like the National Association of State Auditors, Comptrollers and Treasurers, the Association of Certified Fraud Examiners, and state comptroller offices in Virginia, Ohio, and Pennsylvania.

Auditing Procedures and Methodology

Methodologies follow standards promulgated by the U.S. Government Accountability Office and the International Organization of Supreme Audit Institutions, incorporating techniques used by the Governmental Accounting Standards Board and auditing frameworks applied by the American Institute of Certified Public Accountants. Audit procedures include risk assessment models akin to those used by the Securities and Exchange Commission and forensic techniques similar to investigations by the Internal Revenue Service Criminal Investigation Division. Information systems audits apply controls referenced by the National Institute of Standards and Technology and cybersecurity guidance from the Cybersecurity and Infrastructure Security Agency. Peer reviews involve comparison to practices at offices like the Georgia State Auditor and the North Carolina Office of the State Auditor.

Notable Audits and Reports

Reports have addressed financial matters involving the West Virginia Tolling Authority, the Public Employees Insurance Agency (PEIA), and the Workers' Compensation Fund. High-profile products include audits touching on procurement controversies involving contractors with ties to entities such as Mylan N.V. and infrastructure reviews related to projects funded through the Federal Highway Administration. Findings have precipitated legislative responses by the West Virginia Legislature, administrative reforms enacted by governors including Joe Manchin and Jim Justice, and legal proceedings in the West Virginia Supreme Court of Appeals and federal courts in the United States District Court for the Southern District of West Virginia.

Appointment, Term, and Oversight

The Legislative Auditor is appointed pursuant to rules adopted by the West Virginia Legislature and confirmed through internal legislative processes involving leadership from the West Virginia Senate President and the Speaker of the West Virginia House of Delegates. Oversight responsibilities rest with legislative committees such as the Joint Committee on Government and Finance, with accountability mechanisms including legislative review, budgetary authorization by the West Virginia Legislature, and ethical standards enforced in line with guidance from the West Virginia Ethics Commission. Coordination occurs with executive branch counterparts including the Governor of West Virginia and agencies such as the Office of the Inspector General when joint investigations or referrals are necessary.

Category:State auditors of the United States