West Virginia Code § 4-2-6

Preparation of budgets and reports
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The Legislative Auditor shall compile revenue and budgetary reports, in such form and with
such itemization and other information as the committee shall prescribe, at least 30 days
prior to any legislative session, and submit them to the committee with appropriate
recommendations, together with such other findings and reports deemed necessary or
required by the committee. The Legislative Auditor shall also report to the ceommittee any
misapplication of state funds and any erroneous, extravagant, or unlawful expenditures by
any spending unit, together with such other findings and reports as ther committee shall
require.

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