West Virginia Code
Article 2. Legislative Auditor; Powers; Functions; Duties; Compensation
§4-2-11. Statutory References; Transfer of Postaudit Functions

Whenever any statute of the state refers to an officer or agency of the state whose functions and duties are by this article transferred to another officer or agency of the state, the reference shall be understood to be made to the officer or agency, as the case may be, to which the functions and duties have been transferred.