Current through Register Vol. XLI, No. 50, December 13, 2024
Section 63-4-14 - Financial Statements14.1. All financial statements/reports shall be reviewed by the district treasurer and should be reviewed by at least the district chairperson each month.14.2. Any discrepancies noted shall be brought to the attention of the WVCA or the accounting/bookkeeping service provider based on whom provided the financial statements.14.3. All financial statements/reports shall be made available for all conservation district supervisors to review upon their request.14.4. Financial statements should not be printed until that month's bank reconciliations have been completed unless needed for informational purposes. Interest has not been posted and transactions verified until the reconciliation process has been completed. If financial statements are printed prior to the bank statement, the reports shall be presented in "Draft" format.14.5. Required financial statements and reports include:14.5.1. Combined Balance Sheet14.5.2. Combined Statement of Revenues and Expenditures14.5.4. Aged Accounts Receivables14.5.5. Aged Accounts Payables14.5.7. Statement of Revenues and Expenditures14.5.8. Co-Administered Funds Report