W. Va. Code R. § 141-56-9-6
The Internal Review Division performs audits and conducts internal reviews of the West Virginia National Guard as directed by The Adjutant General. This section also performs special reviews by direction of the USPFO for West Virginia or The Adjutant General when fraud malfeasance, misfeasance or misappropriation of federal property or funds is suspected or uncovered during regularly scheduled reviews. During mobilization, it performs the function of transferring non-deploy-able equipment from property book officers back to the USPFO for West Virginia and assists in reporting deployable assets of the mobilized units. Division staff conducts unannounced drill verifications of WVARNG units as directed by the Assistant USPFO or Deputy STARC Commander.
W. Va. Code R. § 141-56-9-6