Professional Audit Services for the MPOB

2026-11-03

5 . 1 . The Audit Report shall contain all the necessary financial statements , notes , analysis and reports as required by Governmental Auditing Standards for a proprietary fund engaged in business - type activities . 5 . 2 . The audit firm shall determine whether the MPOB has complied with laws , regulations , and the provisions of contracts that may have a material effect on the financial statements . 5 . 3 . The audit firm shall follow up on prior audit findings , perform procedures to assess the reasonableness of the summary schedule of prior audit findings and report when the audit firm concludes that the summary schedule materially misrepresents the status of any prior audit findings . 5 . 4 . All work under the proposed contract shall be under the direction of the Board . Written reports must be submitted initially in draft form in order that any necessary changes may be discussed and agreed upon before final acceptance . 5 . 5 . The audit shall commence on a date to be mutually agreed upon after June 30 of each year .

West Virginia

2026-05-02