What entity is actually allowed to view Corporate Minutes upon request?

My company is incorporated in West Virginia as a Subchapter S. 15 employees including myself and office manager. We have one shareholder ( me ) One Officer ( again, me ) one director; (my wife, who is also an attorney, but not my attorney).

I received a letter from our Unemployment Comp. service ( which is a public/private operation which is really confusing but do a fine job ) stating that they wanted to review a litany of documents relating to "...2008 and possibly 2007". I grasp the payroll, checkbook, timesheet and other parts of the request, since under the table wages while someone is collecting unemployment is not all that uncommon. And I don't mind the audit, either. However, I was amused about this audit since we had no layoffs in either year, hence no under the table stuff, and they should know that. We've got the same employees year after year. I understand that random audits just happen, but don't you think they'd check? Anyway, they also requested to view our Corporate minutes. I have no problem with that if they're entitled to do so, but are they actually entitled to just request to read our minutes and view them? Although there isn't, there could be some proprietary stuff in there. Our Secretary of State's website offers no assistance in this regard. Heck, I've never even had the IRS ask to see them. My lovely wife/attorney said, "give them whatever they want, you have nothing to hide", and in fact, I don't. I am only curious and will probably let them look at them, regardless. Opinions would be appreciated. I'm also trying to figure out how "I possibly mislaid all of my 2007 records". I know better than to make the bureaucracy angry, but this just seems like too much fun to pass up totally.