| State Auditor of West Virginia | |
|---|---|
since January 13, 2025 | |
| Style |
|
| Seat | West Virginia State Capitol Charleston, West Virginia |
| Appointer | General election |
| Term length | Four years, unlimited |
| Constituting instrument | Constitution of West Virginia: Article VI, Section 1; Article VII, Sections 1, 2, and 17; Article X, Section 3; Article XI, Section 7; and Article XII, Section 4[1] |
| Formation | June 20, 1863 (162 years ago) (June 20, 1863) |
| Salary | $95,000[2] |
| Website | Official website |
Thestate auditor of West Virginia is an elected constitutional officer in theexecutive branch of the U.S. state ofWest Virginia. The incumbent isMark Hunt, aRepublican.
Article X, Section 3 of the Constitution of West Virginia provides that "[n]o money shall be drawn from the treasury but in pursuance of an appropriation made by law, and on a warrant issued thereon by the auditor..."[3] This constitutional mandate effectively designates the state auditor as thebookkeeper of state government.[4][5][6] This function entails preauditingclaims against the state, issuingwarrants on thestate treasury in payment of claims approved, administeringpayroll to state employees,accounting for revenues, expenditures, and monthly balances by bothappropriation andfund, conducting the annualsettlement of state accounts, and providingbudget analysis services to state agencies.[7][8][9][10]
However, the state auditor is not responsible for statewidefinancial accounting andreporting or the design and enforcement of theinternal control system. Rather, the state'sfiscal control function rests with the Finance Division in the Department of Administration.[11] In this sense, the state auditor's office performs a role similar to that carried out byaccounts payable departments in the private sector.[12]
Statute law confers a number of other duties on the state auditor. Foremost among them, the state auditor isex officio "chief inspector and supervisor of public offices".[13][14][15] As such, the state auditor's office investigates waste, fraud, and abuse in state agencies and local governments, supervises local government finances, and audits West Virginia's approximately 700 political subdivisions, be they counties, cities, towns, or school districts.[16][17][18] Additionally, the state auditor regulates thesecurities industry and administerstax-delinquent property that accrues to the state.[19][20] This remit, when taken altogether, is unique among America'sstate auditors.
