§6-9-9a. Public Inspection of Reports of Examinations
All reports of examinations and audits of public offices made in accordance with the provisions of §6-9-7 of this code, and the copies thereof, when filed in the office of the chief inspector of public offices or in the office of the State Tax Commissioner, shall be public documents and shall be available for public […]
§6-9-9b. Documentation of Chief Inspector
(a) The audit working papers created by the chief inspector division during examinations or investigations shall be considered confidential, and shall not be deemed public records for purposes of §29B-1-1 et seq. of this code. (b) For purposes of this section, “audit working papers” includes, but is not limited to, the books and records of […]
§6-9-10. Statutory References to Audits or Examinations of State Offices by Tax Commissioner or Inspector or Supervisor of Public Offices
Whenever any statute refers to an audit or examination of a state department or agency by the Tax Commissioner or inspector and/or supervisor of public offices, if within the prescribed functions and duties of the Legislative Auditor in making post audit of such state department or agency, and in order to avoid duplication, the reference […]
§6-9-11. Transfer of Certain Powers and Duties of Tax Commissioner to State Auditor; Rules; Interagency Agreement; Report to Legislature
(a) Effective July 1, 1999, the State Auditor shall be the chief inspector and supervisor of local government offices. For the purposes of this section and any section of this code relating to the chief inspector, "local government office" means any unit of local government within the state, including a county, county board of education, […]
§6-9-12. Business Intern Program
Beginning July 1, 2002, the chief inspector shall develop in conjunction with the graduate business programs at West Virginia University and Marshall university an intern program which utilizes students pursuing a graduate degree in business, economics or accounting to assist in the auditing function of the office of the chief inspector. This program shall provide […]
§6-9-8. Payment of Cost of Services of Chief Inspector; Revolving Fund
(a) The cost of any service or act performed by the chief inspector under the provisions of this article as to any county or district office, officer or institution shall be paid by the county commission of the county; the cost of any service or act to any board of education shall be paid by […]
§6-9-8a. Audit Cost Amnesty Program
(a) Notwithstanding any other code provision to the contrary, the chief inspector shall establish a one time audit cost amnesty program to be conducted during the 2014 fiscal year. (b) The amnesty program shall apply only to: (1) Audits conducted by the chief inspector; and
§6-9-9. Deputies of Chief Inspector
Any duty or act required by this article to be performed by the chief inspector may be performed with like effect by any deputy or assistant appointed by the chief inspector.
§6-9-2b. Local Government Purchasing Card Expenditure Fund Created
There is hereby created a local Government Purchasing Card Expenditure Fund. Money received by the Auditor pursuant to an agreement with vendors providing local government purchasing charge cards and any interest or other return earned on the money shall be deposited in the special revenue revolving local Government Purchasing Card Expenditure Fund in the state […]
§6-9-2c. Fraudulent or Unauthorized Use of Purchasing Card Prohibited; Penalties
(a) It is unlawful for any person to use a local government purchasing card, issued in accordance with the provisions of section two-a of this article, to make any purchase of goods or services in a manner which is contrary to the provisions of section two-a of this article or the rules promulgated pursuant to […]