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 aims to improve financial accountability and transparency within the education system by ensuring that all income and funds are subject to thorough examination.

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