W. Va. Code R. § 158-15-6

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

Section 158-15-6 - Audit Report

6.1. The person or firm that is responsible for performing compliance audits will, at the conclusion of each audit, prepare a final audit report which will include findings; Provided, That, the findings shall be limited to information contained in or relevant to lobbyist registration statements, disclosure reports, including lobbyist activity reports and statements of registration. No information which is not required to be reported, including but not limited to lobbyist compensation, shall be included.

6.1.b. An audit report may include recommendations as to record keeping, reporting and other related practices arising from the audit.

6.1.c. Upon completion, an audit report will be served upon the lobbyist that is the subject of the audit.

6.1.d. Service of the audit report shall be complete upon mailing.

6.1.e. Within 30 days of service of the audit report, the subject of the audit may file with the Commission a statement setting forth the subject's position as to the audit report.

6.1.f. Audit reports and any related responses shall be submitted to the Executive Director of the Commission for review, and may form the basis for further proceedings under the Ethics Act.

6.1.g. The Commission must approve the report. The report may only be approved once the Commission finds that:

6.1.g.1. No further activity is required by the auditor;

6.1.g.2. There is no information disclosed in the report relating to lobbyist compensation or other information which is not required to be disclosed pursuant to W. Va. Code § 6B-3-1 et. seq.

6.1.g.3. The report is final.

6.1.h. If the Commission finds that further activity is required by the auditor or that there is information contained in the report relating to lobbyist compensation or other information which is not required to be disclosed pursuant to W. Va. Code § 6B-3-1 et. seq., then the Commission shall direct the auditor to take further action or to remove any portions of the report which contain nonpublic information. The auditor will take the action directed by the Commission and then resubmit a revised final report for approval by the Commission.

6.1.i. The final audit report and related responses will be made available for public inspection after the Commission has approved the report.

W. Va. Code R. § 158-15-6