Statutes, codes, and regulations
West Virginia Administrative Code
Agency 63 - Conservation CommitteeTitle 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE
Series 63-04 - Conservation District Accounting and Auditing Standards
Section 63-4-4 - Basis of Accounting

W. Va. Code R. § 63-4-4

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Current through Register Vol. XLI, No. 50, December 13, 2024
Section 63-4-4 - Basis of Accounting
4.1. Basis of accounting refers to when revenues and expenditures are recognized in the accounting records and reported in the financial statements.
4.2. The conservation districts shall maintain their accounting records on the accrual basis of accounting.

W. Va. Code R. § 63-4-4