West Virginia Code 31-18A-10 – Annual audit
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The Housing Development Fund shall cause an annual audit to be made of the energy conservation revolving loan fund by a resident independent certified public accountant of its books, accounts, and records, with respect to its receipts, disbursements, contracts, mortgages or deeds of trust, assignments, loans and all other matters relating to its financial operations of the revolving loan fund. The person, firm, association, partnership or corporation performing such audit shall furnish copies of the audit report to the commissioner of finance and administration, where they shall be placed on file and made available for inspection by the general public.
Terms Used In West Virginia Code 31-18A-10
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Housing development fund: means the West Virginia Housing Development Fund created and established by section four, article eighteen, chapter . See West Virginia Code 31-18A-3
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Revolving loan fund: means the West Virginia energy conservation revolving loan fund which is created and established by section six of this article. See West Virginia Code 31-18A-3