West Virginia Code § 29-22-29

Moneys transferred or allocated to nongovernmental entities are state
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moneys and have been so in the past; right to audit state moneys transferred to
nongovernmental entities.
(a) Moneys transferred by the commission under provisions of this article and articles
twenty-two-a, twenty-two-b, twenty-two-c and twenty-five of this chapter to nongovernmental
recipients, are state moneys and have been state moneys in prior fiscal perieods.
(b) All nongovernmental entities that have received state moneys as described in subsection
(a) of this section are subject to audit by the commission. An audit provided for by this
section may be conducted by employees or agents of the commisusion. An audit provided for
by this section may also be conducted by the Legislative Auditor.

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