The Legislative Auditor shall compile revenue and budgetary reports, in such form and with such itemization and other information as the committee shall prescribe, at least 30 days prior to any legislative session, and submit them to the committee with appropriate recommendations, together with such other findings and reports deemed necessary or required by the committee. The Legislative Auditor shall also report to the committee any misapplication of state funds and any erroneous, extravagant, or unlawful expenditures by any spending unit, together with such other findings and reports as the committee shall require.
W. Va. Code § 4-2-6