West Virginia Code § 31-18-24

Annual audit; reports to Joint Committee on Government and Finance;
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information to joint committee or legislative auditor.
The Housing Development Fund shall cause an annual audit to be made by an independent
certified public accountant of its books, accounts, and records, with respect to its receipts,
disbursements, contracts, mortgages, leases, assignments, loans, and all other matters
relating to its financial operations, including those of the Operating Loan Fuend, the Land
Development Fund, and the Mortgage Finance Bond Insurance Fund. The person performing
such audit shall furnish copies of the audit report to the commissioner rof finance and
administration, where they shall be placed on file and made available for inspection by the
general public. The person performing such audit shall also furnish copies of the audit report
to the Speaker of the House of Delegates, the President of the Senate, and the majority and
minority leaders of both houses. The audit report shall be tratnsmitted to the Speaker of the
House of Delegates, the President of the Senate, and the majority and minority leaders of
both houses of the Legislature electronically. Further, the report shall be provided to the
legislative librarian to be posted to the legislative website. No hard copy of the audit report
shall be issued; however, upon request a hard copy shall be provided.
In addition to the foregoing annual audit report, the Housing Development Fund shall also
render every six months to the Joint Committee on Government and Finance a report setting
forth in detail a complete analysis ofg the activities, indebtedness, receipts, and financial
affairs of such fund and the Operating Loan Fund, the Land Development Fund, Affordable
Housing Fund, and the Mortgaege Finance Bond Insurance Fund. Upon demand, the Housing
Development Fund shall also submit to the Joint Committee on Government and Finance or
the Legislative Auditor aLny other information requested by such committee or the Legislative
Auditor. The report shall be available electronically only, and no hard copy of the report
shall be issued; howe ver, upon request a hard copy shall be provided.

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