(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
(2) Audit costs that are for fiscal years prior to the two most recent audits completed or in progress as of July 1, 2013.
(c) The chief inspector shall establish procedures and forms for processing applications to the program.
(d) An entity is not eligible to participate in the amnesty program unless fees related to its two most recent audits completed or in progress as of July 1, 2013, have been paid in full prior to its request for amnesty.
Structure West Virginia Code
Chapter 6. General Provisions Respecting Officers
Article 9. Supervision of Local Government Offices
§6-9-1. Tax Commissioner to Be Chief Inspector and Supervisor; Assistants, Clerks and Allowances
§6-9-2a. Local Government Purchasing Card Program
§6-9-2b. Local Government Purchasing Card Expenditure Fund Created
§6-9-2c. Fraudulent or Unauthorized Use of Purchasing Card Prohibited; Penalties
§6-9-4. Separate Accounts for Each Public Service Industry; Contents
§6-9-5. Reports to and by Chief Inspector
§6-9-6. Accounts and Reports by Local Public Officers Remitting Funds Collected to Proper Officer
§6-9-7. Examinations Into Affairs of Local Public Offices; Penalties
§6-9-8. Payment of Cost of Services of Chief Inspector; Revolving Fund
§6-9-8a. Audit Cost Amnesty Program
§6-9-9. Deputies of Chief Inspector
§6-9-9a. Public Inspection of Reports of Examinations