West Virginia Code of State Rules
Agency 126 - Education
Title 126 - PROCEDURAL RULE BOARD OF EDUCATION
Series 126-085 - POLICIES OF OPERATION MANUAL - CHILD NUTRITION PROGRAMS (4320)
Section 126-85-93 - Auditing

93.1. The Office of Management and Budget (OMB) Circular A-133, audits of states, local governments, and non-profit organizations establishes uniform audit requirements for state and local governments, or their subdivisions, that receive Federal financial assistance. The Circular requires recipients and subrecipients of Federal financial assistance to arrange for independent audits of financial operations, including compliance with certain provisions of Federal laws and regulations, and to assure that single audits are made in accordance with OMB Circular A-133.