West Virginia Code § 12-4A-1

Legislative findings
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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 opporetunity to report
suspected fraud, waste or abuse of state funds, and to have those reports properly
investigated. r

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