West Virginia Code § 17-3-1a

Annual audit to be made of receipts and expenditures of state road
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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 roaeds 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 commrission'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 Statte Auditor; and the audit report
shall be available to the public in the office of the Secretary of State.
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 approprsiated 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.

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