West Virginia Code 6-9-10 – Statutory references to audits or examinations of state offices by Tax Commissioner or inspector or supervisor of public offices
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Whenever any statute refers to an audit or examination of a state department or agency by the Tax Commissioner or inspector and/or supervisor of public offices, if within the prescribed functions and duties of the Legislative Auditor in making post audit of such state department or agency, and in order to avoid duplication, the reference shall be deemed to be made to the Legislative Auditor to whom such functions and duties have been transferred.
Terms Used In West Virginia Code 6-9-10
- Audit: means a systematic examination and collection of sufficient, competent evidential matter needed for an Auditor to attest to the fairness of management&rsquo. See West Virginia Code 6-9-1a
- Examination: includes an audit, review, or small government monitoring as defined in this section. See West Virginia Code 6-9-1a
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
- Statute: A law passed by a legislature.