Current through Register Vol. XLI, No. 50, December 13, 2024
Section 85-11-5 - Audits of Employers5.1. Pursuant to W. Va. Code §§ 23-1-1b(g)(20), 23-2-2, and 33-2-22(a), the Commissioner has authority to perform audits of any employer in order to determine the amount of money owed to the Old Fund. The audits shall be in a manner as prescribed by the Commissioner, and employers shall be required to comply with all requirements of such audits. Any employer refusing to comply with a Commissioner audit as described in this subsection shall be deemed in default based on the estimated liability to the Old Fund as calculated by the Commissioner based on available and credible information, and shall further be subject to all enforcement provisions as contained in chapter twenty-three of the West Virginia Code and the rules promulgated thereunder.5.2. Pursuant to W. Va. Code §§ 23-1-8, 23-2-2 and 33-2-22(a), the Commissioner is entitled to hold administrative hearings, conduct depositions, and issue subpoenas for production of persons for deposition or documents for inspection in order to obtain relevant information for determination of amount owed to the Old Fund. All administrative hearings or depositions shall be convened and conducted in accordance with section 12 of this rule.