The state auditor of West Virginia is an elected constitutional officer in the

executive branch The Executive, also referred as the Executive branch or Executive power, is the term commonly used to describe that part of government which enforces the law, and has overall responsibility for the governance of a State (polity), state. In poli ...

of the U.S. state of

West Virginia West Virginia is a state in the Appalachian, Mid-Atlantic and Southeastern regions of the United States.The Census Bureau and the Association of American Geographers classify West Virginia as part of the Southern United States while the Bur ...

. The incumbent is

JB McCuskey John "JB" McCuskey (born in Charleston, West Virginia) is an American politician who has served as West Virginia State Auditor since January 16, 2017. A Republican Party (United States), Republican, he was a member of the West Virginia House of ...

, a

Republican Republican can refer to: Political ideology * An advocate of a republic, a type of government that is not a monarchy or dictatorship, and is usually associated with the rule of law. ** Republicanism, the ideology in support of republics or agains ...

Powers and duties

Bookkeeping responsibilities

Article X, Section 3 of the Constitution of West Virginia provides that " 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..." This constitutional mandate effectively designates the state auditor as the bookkeeper of state government. This function entails preauditing claims against the state, issuing warrants on the state treasury in payment of claims approved, administering

payroll A payroll is the list of employees of some company that is entitled to receive payments as well as other work benefits and the amounts that each should receive. Along with the amounts that each employee should receive for time worked or tasks pe ...

, accounting for revenues, expenditures, and monthly balances by appropriation and fund, conducting the annual settlement of state accounts, and providing budget analysis services to state agencies. However, the state auditor is not responsible for statewide

financial accounting Financial accounting is the field of accounting concerned with the summary, analysis and reporting of financial transactions related to a business. This involves the preparation of financial statements available for public use. Stockholders, s ...

and reporting or the design and enforcement of

internal control Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies. A broad ...

. Rather, the state's fiscal control function rests with the Finance Division in the Department of Administration.

Other responsibilities

Statute law confers a number of other duties on the state auditor. Foremost among them, the state auditor is

ex officio An ''ex officio'' member is a member of a body (notably a board, committee, council) who is part of it by virtue of holding another office. The term '' ex officio'' is Latin, meaning literally 'from the office', and the sense intended is 'by right ...

"chief inspector and supervisor of public offices". 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. Additionally, the state auditor regulates the

securities industry A security is a tradable financial asset. The term commonly refers to any form of financial instrument, but its legal definition varies by jurisdiction. In some countries and languages people commonly use the term "security" to refer to any for ...

and administers tax-delinquent property that accrues to the state. This remit, when taken altogether, is unique among America's state auditors.

References

{{DEFAULTSORT:Auditor, West Virginia State