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The scope of a post audit includes audit or review of transactions pertaining to the financial operations of the various agencies of government on the state level, with verification of state revenues at the source and audit of expenditures all the way through the work to the recipient or beneficiary of the service. <br><br><a href="Postaudit/reports.cfm">Reports</a> | <a href="Postaudit/staff.cfm">Staff</a> | <a href="//jobs.wvlegislature.gov/">Job Opportunities</a> | <a href="Postaudit/vfd_audits.cfm">VFD Audits</a> | <a href="Postaudit/postaudit.cfm?page=vfd_log">VFD Financial Statement</a></div>  <div class="spacer"></div> The Legislative Post Audit Division is governed by <a href="../WVCODE/code.cfm?chap=04&art=2#1">Chapter 4, Article 2 of the West Virginia Code</a>. The Division is responsible for performing the following duties:<br> <br> a. To conduct post audits of the revenues and expenditures of the spending units of the state government, at least once every two years, if practicable;<br> b. To report any misapplication of state funds or erroneous, extravagant or unlawful expenditures by any spending unit; and,<br> c. To ascertain facts and to make recommendations to the Legislature concerning post audit findings.<br> <br> In accordance with <a href="../WVCODE/code.cfm?chap=12&art=4&section=WVC 12 - 4 - 14 .htm#WVC 12 - 4 - 14 .htm">Chapter 12, Article 4, Section 14 of the West Virginia Code</a> the Division also performs audits or reviews at the direction of the Legislative Auditor of the disbursement of state grant funds to volunteer fire departments.<br> <br> The Legislative Post Audit Division reports its findings and recommendations to the Legislative <a href="../Committees/Interims/committee.cfm?abb=POSTAUD">Post Audit Subcommittee</a> of the Joint Committee on Government and Finance.<br> <br> <h1>National Conference of State Legislatures Peer Review</h1> <a href="Postaudit/PA_Reports/audit_docs/2020-Peer-Review-of-the-Legislative-Post-Audit-Division.pdf">2020 Peer Review of the Legislative Post Audit Division</a><br> <a href="Postaudit/PA_Reports/audit_docs/2020-Certification-of-the-Peer-Review-of-the-Legislative-Post-Audit-Division.pdf">2020 Certification of the Peer Review of the Legislative Post Audit Division</a><br> <br> <a href="Postaudit/reports.cfm">Reports</a> | <a href="Postaudit/staff.cfm">Staff</a> | <a href="//jobs.wvlegislature.gov/">Job Opportunities</a> | <a href="Postaudit/vfd_audits.cfm">VFD Audits</a> | <a href="Postaudit/postaudit.cfm?page=vfd_log">VFD Financial Statement</a> </div> <div id="footer"> <div class="footerlinks"> <a href="/bill_status/bill_status.cfm">Bill Status</a>  |  <a href="/billstatus_personalized/persbills_login.cfm">Bill Tracking</a>  |  <a href="/wvcodeentire.htm">Legacy WV Code</a>  |  <a href="https://www.wvlegislature.gov/Bulletin_Board/Bulletin_Board_menu.cfm">Bulletin Board</a>  |  <a href="/redistricting.cfm">District Maps</a>  |  <a href="/Senate1/roster.cfm">Senate Roster</a>  |  <a href="/House/roster.cfm">House Roster</a>  |  <a href="/live.cfm">Live</a>  |  <a href="//blog.wvlegislature.gov/">Blog</a>  |  <a href="//jobs.wvlegislature.gov/">Jobs</a>  |  <a href="/Contact/Links/links.cfm">Links</a>  |   <a href="/index.cfm">Home</a> </div> <div class="social"> <span> </a> <a href="https://www.facebook.com/wvlegislature"><img src="/images/SOCIAL-ICON-SET/512x512/facebook.png" alt="Find on Facebook" width="24" height="24" align="absmiddle" title="Find on Facebook"></a> <a href="https://twitter.com/wvlegislature"><img src="/images/SOCIAL-ICON-SET/512x512/twitter.png" alt="Follow on Twitter" width="24" height="24" align="absmiddle" title="Follow on Twitter"></a> <a href="https://www.youtube.com/wvlegislature/"><img src="/images/SOCIAL-ICON-SET/512x512/utube.png" alt="Watch on YouTube" width="24" height="24" align="absmiddle" title="Watch on YouTube"></a> </span> </div> </div> <div class="baseline">This Web site is maintained by the <a href="/Joint/legisinfo.cfm">West Virginia Legislature's Office of Reference & Information.</a>  |  <a href="/termsofuse.cfm"> Terms of Use</a>  |   <a href="mailto:webmaster@wvlegislature.gov"> <img src="/images/mail_icon.png" alt="Email Webmaster" align="top" title="Email Webmaster">Webmaster</a>   |   © 2024 West Virginia Legislature *** </div><br /><br /> </body> </html>