[§138-7  Audits.]  (a)  During any
period in which a wireless enhanced 911 surcharge is imposed upon customers,
the board may request an audited report prepared by an independent certified
public accountant that demonstrates that the request for cost recovery from
public safety answering points and wireless providers recovers only costs and
expenses directly related to the provision of phase I or phase II wireless
enhanced 911 service as authorized by this chapter.  The cost of the audited
reports shall be considered expenses of the board.  The board shall prevent
public disclosure of proprietary information contained in the audited report,
unless required by court order or appropriate administrative agency decision.



(b)  The board shall select an independent
third party to audit the fund every two years to determine whether the fund is
being managed in accordance with this chapter.  The board may use the audit to
determine whether the amount of the surcharge assessed on each commercial
mobile radio service connection is required to be adjusted.  The costs of the
audit shall be an administrative cost of the board recoverable from the fund.
[L 2004, c 159, pt of §2]