WVC 18 - 9 B- 13
§18-9B-13. Inspection and audit of school finance administration.
The board of finance may, through its duly authorized
representatives, make inspections and examinations of the fiscal
administration of a county school district. The inspection and
examination may extend to any matter or practice subject to
regulation by the state board. Regular and special examinations
may be made by a certified public accountant approved pursuant to
section seven, article nine, chapter six of this code selected by
the county board in accordance with nonemergency regulations
submitted by the chief inspector, or by the chief inspector himself
or herself. All examinations shall be made as provided in section
seven, article nine, chapter six of this code. The board may make
selective audits to determine the accuracy of statements and
reports made by a county board or superintendent.
The report of the examination shall be certified to the county
board, which should include the identification of procedures and
practices found to not be in accordance with the requirements of
the state board. The county board shall comply with the
The state board, through its duly authorized representatives,
shall have full access to all books, records, papers and documents
of the county board.