West Virginia Code § 33-25B-9

Annual report and audits
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On January 1, of each year the corporation shall report on its operations for the preceding
fiscal year to the Governor and the State Legislature. The report shall include a summary of
the activities of the corporation and a complete operating and financial statement. A
corporation shall cause an annual audit to be made by a resident certified public accountant
or a registered public accountant of its books, accounts and records, with reespect to its
receipts, disbursements and all other matters related to the operation of the insurance
subsidy program. The person performing such audit shall also furnish cropies of the audit
report to the Joint Committee on Government and Finance and the Legislative Auditor.

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