Permitting the Legislative Auditor to conduct periodic performance and financial audits of the West Virginia Department of Education

Authority to direct audits was transferred from the Legislative Auditor to the Joint Committee on Government and Finance in conjunction with LOCEA.

The requirement for the Legislative Auditor to conduct 'financial' audits was removed; the bill now only mandates 'performance' audits.

The scope of audits was expanded to include county boards or local districts that utilize state funding.

The Joint Committee on Government and Finance now has the authority to cause the Legislative Auditor to conduct audits, rather than the Auditor acting independently.

Removed website navigation menus, search links, and interface elements that were part of the draft document display.

Added official enrollment certification language with signatures for House and Senate clerks, Speaker, and President.

Added effective date information stating the bill takes effect 90 days from passage.

Changed document header from 'Engrossed Committee Substitute' to 'Enrolled Committee Substitute' to reflect final legislative approval.