(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.  

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Terms Used In West Virginia Code 6-9-9b

  • Audit: means a systematic examination and collection of sufficient, competent evidential matter needed for an Auditor to attest to the fairness of management&rsquo. See West Virginia Code 6-9-1a
  • Examination: includes an audit, review, or small government monitoring as defined in this section. See West Virginia Code 6-9-1a
  • Investigation: means an examination, inspection, or review of a local government&rsquo. See West Virginia Code 6-9-1a

(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.