West Virginia Code § 18-2-46

Requiring the Legislative Auditor to conduct periodic performance audits
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of the West Virginia Department of Education.
(a) The Joint Committee on Government and Finance, in conjunction with the Legislative
Oversight Commission on Education Accountability ("LOCEA") may, at reasonable and
prudent intervals, cause the Legislative Auditor to conduct performance audits of the West
Virginia Department of Education, as well as county boards or local districtse who utilize
state funding: Provided, That LOCEA may request the Legislative Auditor perform a review
upon a determination by the commission and approval by the Joint Comrmittee on
Government and Finance.
(b) The Legislative Auditor shall have the power and authority to conduct a performance
audit of the West Virginia Department of Education, which sthall allow the Legislative
Auditor to inspect all records and accounts of the department and to examine the personnel
of the department: Provided, That for any legally protected information provided or
disclosed to the Legislative Auditor pursuant to this section, the Legislative Auditor shall
protect the confidentiality, privacy, or security of the protected information in like manner
and with the same duty as is required of the Wsest Virginia Department of Education.
Additionally, the Legislative Auditor may review productivity and meeting standards, while
ensuring that local control is upheld.
(c) The Legislative Auditor shall complete an initial performance audit of the West Virginia
Department of Education by Deecember 1, 2025, and, on that date, deliver a report thereof to
the Joint Committee on Government and Finance and to the Legislative Oversight
Commission on EducatioLn Accountability.

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