The two divisions of the West Virginia Legislative Auditor’s Office play a crucial role in the creation of legislation. The Post Audit Division and the Performance Evaluation and Research Division (PERD) conduct reviews of state agencies to report findings and make recommendations to state legislators.
The mission of PERD is to provide useful information to the Legislature for legislative decision-making and hold state government accountable for its performance, while Post Audit conducts audits of revenues and expenditures and reports these findings to the state Legislature.
Legislative Auditor Aaron Allred says these performance evaluations and financial reviews help make the state government more effective.
“Whether you believe in big government or small government, you should believe in good government,” he said.
John Sylvia, director of PERD, said his division conducts 20-25 reviews a year – many of which take several months to complete. Stacey Sneed, director of Post Audit Division, said Post Audit reviews normally take six months to complete, depending on the size of the agency being audited.
While both divisions conduct similar reviews, Sylvia said the main difference between the two divisions is the focus of their evaluations.
“They test the validity of financial information, we are looking at how well they are doing their job overall,” Sylvia said. “A lot of times, we are not looking at monetary issues but performance issues.”
Denny Rhodes, a research manager with PERD, said the focus is broad and the division often determines whether an agency is still needed. Rhodes added that agencies sometimes implement PERD recommendations before the reports are released.
Once completed, both divisions present reports to legislative committees. Post Audit presents reports to the Post Audit Subcommittee of the Joint Committee on Government and Finance. The subcommittee is made up of six legislators. PERD presents findings of evaluations to the Joint Committee on Government Operations and the Joint Committee on Government Organization.
While both divisions see some policy change based on report findings, neither has enforcement capabilities.
“It’s up to legislators to do something with the findings,” Sneed said.
Some reports are required by statute, while others are requested by legislators or the Legislative Auditor. Sylvia said these reports could spark interest with the legislature, the agency and the general public. Often, this interest can lead to the creation of legislation, even when this creation was not a recommendation of the report.
Such is the case with PERD’s recent review of the Department of Education, which found no upward trend in the average high school graduation rate in the last 15 years. While the report didn’t recommend increasing the compulsory school attendance age, legislation was created to do so based on the findings. The bill, HB 4593, was recently passed by the House of Delegates.
Another review surrounding the management of the state’s motor vehicle fleet also led to legislative action this session. The resulting bill, SB 219, is in the process of advancing through the legislature.
Despite differences in focus, both division directors agreed they aim to hold state government accountable. Post Audit seeks to make certain state agencies are following state compliance laws while PERD determines whether agencies are acting within authority granted to them. Often, these reviews lead to a need to update state law or change state policy.
“We are here to try to help not only the state agency but also the people of the state,” Sneed said.
