Post Audit Division

The Legislative Post Audit Division is governed by Chapter 4, Article 2 of the West Virginia Code. The Division is responsible for performing the following duties:

1. To conduct post audits of the revenues and expenditures of the spending units of the state government, at least once every two years, if practicable;
2. To report any misapplication of state funds or erroneous, extravagant or unlawful expenditures by any spending unit; and,
3. To ascertain facts and to make recommendations to the Legislature concerning post audit findings.

In accordance with Chapter 12, Article 4, Section 14 of the West Virginia Code the Division also performs audits or reviews at the direction of the Legislative Auditor of the disbursement of state grant funds to volunteer fire departments.

The Legislative Post Audit Division reports its findings and recommendations to the Legislative Post Audit Subcommittee of the Joint Committee on Government and Finance.

What is a Post Audit?

A post audit, as defined by §4-2-2 of the West Virginia Code, is the audit or review of governmental finances after they have been expended. The scope of a post audit includes audit or review of transactions pertaining to the financial operations of the various agencies of government on the state level, with verification of state revenues at the source and audit of expenditures all the way through the work to the recipient or beneficiary of the service.

National Conference of State Legislatures Peer Review