W. Va. Code § 6-9-10: Statutory references to audits or examinations of state offices by Tax Commissioner or inspector or supervisor of public offices.

Whenever any statute refers to an audit or examination of a state department or agency by the Tax Commissioner or inspector and/or supervisor of public offices, if within the prescribed functions and duties of the Legislative Auditor in making post audit of such state department or agency, and in order to avoid duplication, the reference shall be deemed to be made to the Legislative Auditor to whom such functions and duties have been transferred.