Allowing volunteer fire departments to submit audit paperwork electronically

This bill allows volunteer fire departments in West Virginia to submit their required audit documents electronically instead of on paper. It amends existing law to require the Legislative Auditor to accept electronic submissions for all financial review paperwork related to these departments. The change directly affects all volunteer fire companies that undergo mandatory financial reviews under state law. The bill does not alter the frequency, scope, or requirements of the audits themselves - only the method of document submission.