In the event a determination is made by state officials to liquidate the SASP, a liquidation plan will be prepared in accordance with 41 CFR 102-37. The plan will include the reasons for liquidation, a schedule and estimated date of termination, method of disposal of surplus property on hand, method of disposal of SASP fiscal and financial assets, retention of books and records for a two (2) year period following the liquidation. Such a plan will be submitted to the GSA and approval secured prior to the beginning of liquidation.
W. Va. Code R. § 148-4-16