West Virginia Code
Article 9. Supervision of Local Government Offices
§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 inspection: Provided, That if an examination or investigative report discloses misfeasance, nonfeasance, or malfeasance, the chief inspector may direct that a report remain confidential until such time that the proper legal authority, as described in §6-9-7(n) of this code, has completed its investigation or adjudication of the matter and authorizes public disclosure.

Structure West Virginia Code

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

§6-9-1a. Definitions

§6-9-2. Uniform System of Accounting and Reporting for Local Governmental Offices and Agencies; Form and Uniform System for Receipts; Additional Power and Authority

§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

§6-9-3. Separate Accounts for Different Appropriations or Funds, Departments, Undertakings, etc.; Transfer of Unexpended Balances

§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

§6-9-9b. Documentation of Chief Inspector

§6-9-10. Statutory References to Audits or Examinations of State Offices by Tax Commissioner or Inspector or Supervisor of Public Offices

§6-9-11. Transfer of Certain Powers and Duties of Tax Commissioner to State Auditor; Rules; Interagency Agreement; Report to Legislature

§6-9-12. Business Intern Program