W. Va. Code R. § 158-15-5

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 158-15-5 - Audit Procedures

5.1. The following general procedures will be employed by the Commission and certified public accountant when initiating and conducting audits:

5.1.a. At least 30 days prior to the initiation of the audit, each audit subject will be advised by letter that it was randomly selected for audit and further advised of the time, date, place and general scope as well as a tentative time frame for completion of the audit. The letter will contain a request for documents deemed necessary for conducting the audit.

5.1.b. Prior to the initiation of the audit, a review of the subject's reports on file with the Commission for a period not to exceed 2 years will be conducted.

5.1.c. The audit will be initiated by way of conference with the lobbyist.

5.1.d. The audit will include a detailed field examination of the financial records of the audit subject relating to lobbying activities.

5.1.e. The audit may include independent verification of some or all of the information reported.

5.1.f. The audit may include related records from other sources, in which case the subject of the audit shall cooperate fully and shall execute all waivers, releases or authorizations to allow the Commission to obtain the records.

5.1.g. Registered lobbyists shall have an affirmative duty to cooperate fully in any audit of themselves.

5.1.h. The audit may include interviews of lobbyists and employees thereof and other public officials or individuals necessary to the completion of the audit.

5.1.i. A post audit conference will be conducted with the subject of the audit.

5.1.j. Post audit preparation of a report which describes the result of the audit.

W. Va. Code R. § 158-15-5