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Upshur County Commission approves $38,750 audit engagement with State Auditor

Upshur County Commission · April 23, 2026
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Summary

The Upshur County Commission on April 23 authorized an engagement with the West Virginia State Auditor to audit the county’s financial statements for the fiscal year ended June 30, 2025, at a cost of $38,750, and approved the related management representation letter.

The Upshur County Commission on April 23 approved an engagement with the Office of the West Virginia State Auditor to audit the county’s financial statements for the fiscal year ended June 30, 2025. The Commission authorized the Commission President to sign the Engagement Letter; the fee for the audit is $38,750.00.

The Commission also approved and authorized the Commission President to sign the Management Representation Letter related to the same audit period. The two approvals were carried by motion: the engagement letter motion was made by Commissioner Douglas K. Bush and seconded by Commissioner Samuel R. Nolte; the management representation letter motion was made by Commissioner Samuel R. Nolte and seconded by Commissioner Douglas K. Bush.

Commission President Kristie G. Tenney recorded the actions as routine business. No dissent or abstentions were noted in the minutes. The approvals complete the county’s formal authorization for the State Auditor’s office to proceed with the fiscal-year 2025 financial statement audit.