Current through Register Vol. XLI, No. 50, December 13, 2024
1.1. Scope. -- This legislative rule prescribes the accounting and auditing requirements and establishes the minimum system of accounting and auditing practices and procedures that are to be used by the conservation districts throughout the State of West Virginia. Conservation districts are to develop local policies and procedures that supplement the provisions specified herein. The State Conservation Committee delegates development of the accounting and auditing policies, procedures, and standards to the West Virginia Conservation Agency.1.2. Authority. -- W.Va. Code § 19-21A-41.3. Filing Date. -- April 3, 20231.4. Effective Date. -- April 3, 20231.5. Sunset Provision. -- This rule shall terminate and have no further force or effect on August 1, 2028.