[§138-7  Audits.]  (a)  During anyperiod in which a wireless enhanced 911 surcharge is imposed upon customers,the board may request an audited report prepared by an independent certifiedpublic accountant that demonstrates that the request for cost recovery frompublic safety answering points and wireless providers recovers only costs andexpenses directly related to the provision of phase I or phase II wirelessenhanced 911 service as authorized by this chapter.  The cost of the auditedreports shall be considered expenses of the board.  The board shall preventpublic 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 independentthird party to audit the fund every two years to determine whether the fund isbeing managed in accordance with this chapter.  The board may use the audit todetermine whether the amount of the surcharge assessed on each commercialmobile radio service connection is required to be adjusted.  The costs of theaudit shall be an administrative cost of the board recoverable from the fund.[L 2004, c 159, pt of §2]