This bill amends the Code of West Virginia to enhance the authority of the State Auditor regarding the oversight of county boards of education. Specifically, it allows the State Auditor to receive reports of potential fraud, misappropriation, mismanagement, or waste of state funds and to refer these reports to appropriate investigative bodies. Additionally, the bill mandates that the State Auditor conduct audits of all county boards of education, focusing on income or funds received from various sources, including levies, state, and federal government.

The proposed changes include the insertion of new language that clarifies the State Auditor's responsibilities and the requirement for audits of county boards of education. The bill removes the previous language that limited the authority of the State Auditor, thereby expanding their role in ensuring financial accountability within the education system. Overall, the legislation aims to strengthen financial oversight and promote transparency in the management of educational funds at the county level.

Statutes affected:
Introduced Version: 12-4A-2