West Virginia § 18-30-10 - 18-30-10. Reports and account; annual audit.
Full text of West Virginia West Virginia Code § 18-30-10 — 18-30-10. Reports and account; annual audit., with citation guidance and answers to common questions.
§ 18-30-10. 18-30-10. Reports and account; annual audit.
(a) In addition to any other requirements of this article, the board shall:
(1) Provide annual statements on the savings plan accounts to the respective account owners; and
(2) Prepare, or have prepared, a quarterly report on the status of the program, including the trust funds and the administrative account, and provide a copy of the report to the Joint Committee on Government and Finance and the Legislative Oversight commission on education accountability.
(b) All accounts of the board, including the trust funds, are subject to an annual external audit by an accounting firm, selected by the board, of which all members or partners assigned to head the audit are members of the American institute of certified public accountants. The audit shall comply with the requirements of §5A-2-33 of this code.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 18-30-10
What does West Virginia Code § 18-30-10 cover?
Section 18-30-10 ("18-30-10. Reports and account; annual audit.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 18-30-10?
A common citation format is "West Virginia Code § 18-30-10" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 18-30-10 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.