(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 the entity being audited, intra- and inter-agency communications, draft reports, summaries, schedules, notes, memoranda, and all other records relating to an examination or investigation by the chief inspector division.
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