This bill amends the Code of West Virginia by adding a new section, 18-2-46, which mandates the Legislative Auditor to conduct periodic performance and financial audits of the West Virginia Department of Education. The Legislative Auditor, in collaboration with the Legislative Oversight Commission on Education Accountability (LOCEA), is authorized to perform these audits at reasonable intervals. The bill also grants the Legislative Auditor the authority to examine the department's revenues, expenditures, and overall performance, including the ability to inspect all relevant records and personnel.

Additionally, the bill emphasizes the importance of confidentiality by requiring the Legislative Auditor to protect the privacy and security of any legally protected information obtained during the audits. It establishes a deadline for the completion of the initial performance and financial audit, which must be delivered by December 1, 2025, to both the Joint Committee on Government and Finance and the LOCEA. Overall, the bill aims to enhance accountability and oversight of the West Virginia Department of Education through systematic audits.

Statutes affected:
Introduced Version: 18-2-46