Current through Register Vol. XLI, No. 50, December 13, 2024
16.1. Conservation districts shall be audited by an independent auditing firm on an annual basis and shall typically consist of an APE.16.2. APEs will typically consist of testing of receipts, disbursements, bank reconciliations, payroll, fixed assets, and other various records.16.3. Conservation district records shall be made available to the auditor.16.4. A workplace shall be made available.16.5. The WVCA shall provide conservation districts with a request for quotation template containing the testing requirements for the APE.16.6. Conservation districts shall use the request for quotation template to obtain an independent auditor.16.7. The final APE report is to be submitted by the conservation district to the WVCA by the February following the fiscal year being reviewed.16.8. All findings shall be reviewed and resolved by the conservation district.16.9. The WVCA shall review all findings for co-administered funds and work with the conservation district on resolution. 16.10. Any findings along with the resolution of the findings shall be reported to the SCC by July following the fiscal year being reviewed.16.11. Conservation districts shall be responsible for paying the independent auditors for services provided in relation to the APE.16.12. The WVCA shall reimburse the conservation districts for APE expenses once required documentation is received based on the availability of funding.