Combining offices of Legislative Auditor and State Auditor

SB 932 combines the offices of the Legislative Auditor and State Auditor into a single position, effective July 1, 2025. It transfers all powers, duties, and responsibilities of the Legislative Auditor (as defined in West Virginia Code §4-2-13) to the State Auditor's office. This bill directly affects the state government structure by eliminating the separate Legislative Auditor role. It is a procedural change with no new policy or funding provisions.