W. Va. Code § 24-6-3: Adoption of emergency telephone system plan.

(a) The Public Service Commission shall develop, adopt, and periodically review a comprehensive plan establishing the technical and operational standards to be followed in establishing and maintaining emergency telephone systems and enhanced emergency telephone systems.

(b) In developing the comprehensive plan, the Public Service Commission shall consult with telephone companies, and with the various public agencies and public safety units, including, but not limited to, emergency services organizations.

(c) The Public Service Commission shall annually review with each operating telephone company their construction and switching replacements projections. During this review, the Public Service Commission shall ensure that all new switching facilities will accommodate the emergency telephone system.

(d) The State Auditor, in cooperation with the Public Service Commission, shall develop and adopt a comprehensive plan for periodic audits of the expenditure of emergency 911 telephone system fees and wireless enhanced 911 fees. The results of the audits shall be submitted to the Joint Committee on Government and Finance, no less than annually.