West Virginia's Legislative Auditor must allow volunteer fire companies to send audit documents electronically once documented security controls and effective encryption can protect their financial data.
Volunteer fire companies can submit all required audit documents electronically once the Legislative Auditor can ensure documented security safeguards and effective encryption protect their financial data.
The Legislative Auditor must allow electronic submission of all required audit documents once the security safeguards are ready. This option covers each West Virginia volunteer fire company formed under the state's fire company law. The auditor must ensure that documented security controls are in place and that encryption, which scrambles data to protect it, works effectively to safeguard financial data. The law is effective from passage on March 12, 2026. Electronic filing becomes available when the auditor meets the security requirements.
No hearings or votes scheduled.