West Virginia Code § 18-30A-13

Reports and account; annual audit
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(a) In addition to any other requirements of this article, the board shall:
(1) Prepare and provide an annual summary of information on the financial condition of the
Jumpstart Savings Trust Fund and statements on the savings program accounts to the
respective account owners; and
(2) Prepare, or have prepared, a quarterly report on the status of the program, including the
Jumpstart Savings Trust Fund and the College and Jumpstart Savings Administrative
Account, and provide a copy of the report to the Joint Committeeu on Government and
Finance: Provided, That the report submitted pursuant to §18-30-10 of this code fulfills this
subdivision's requirement concerning the College and Jumpstart Savings Administrative
Account.
(b) All accounts administered under the program, including the Jumpstart Savings Trust
Fund, are subject to an annual external audit by anl accounting firm, selected by the board,
of which all members or partners assigned to shead the audit are members of the American
Institute of Certified Public Accountants. The audit shall comply with the requirements and
standards in §5A-2-33 of this code. i

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