This bill amends several sections of the West Virginia code to reorganize state agencies and enhance the powers of the Office of the Inspector General (OIG). It repeals the previous section 5F-2-1a related to the Department of Health and Human Resources and introduces new provisions that clarify the OIG's authority to conduct audits, require reporting, and notify law enforcement when necessary. The bill exempts the OIG from civil service and purchasing requirements, granting it greater operational independence. It also reorganizes various state agencies by transferring them to the Department of Human Services and the Department of Health, while establishing the OIG as a separate department with a mandate to oversee compliance and quality control in health and human services programs.

Additionally, the bill outlines the responsibilities of the OIG, which include conducting performance and financial audits of the Department of Human Services, the Department of Health, and their contractors. Starting July 1, 2027, the OIG is required to prepare detailed reports of investigations, and departments must respond to audit findings within 30 days. The bill also exempts OIG employees from state grievance procedures and the classified civil service system beginning July 1, 2026, while allowing current employees to retain their status. Furthermore, it empowers the Inspector General to subpoena witnesses and documents, administer oaths, and collaborate with other agencies to ensure effective oversight and avoid duplicative audits.