H ESS, S TEWART & C AMPBELL, PLLC
C ERTIFIED P UBLIC A CCOUNTANTS 122 East Main Street Beckley, West Virginia 25801
940 Fourth Ave. Huntington, WV 25701 P: (304) 523-6464 F: (304) 523-4395
915 Jefferson Street N. Lewisburg, WV 24901
P: (304) 255-1978 F: (304) 255-1971
P: (304) 255-1978 F: (304) 255-1971
INDEPENDENT AUDITOR’S REPORT
To the Board of Directors and Stockholders FLierbsat nBoann,cVoirrpg,inIniac. and Subsidiaries Report on the Financial Statements and Internal Control
MEMBERS AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS year period after the date of the issuance of these financial statements. Auditor’s Responsibilities for the Audits of the Financial Statements and Internal Control over Financial Reporting Omui sr s toabt jeemc tei nv et , swahr ee t ht oe r odbut ea i tno rf re aaus od noarbel er r ao sr s, ua rnadn ac be oaubt owu ht ewt hheert he ef fre ct thi ve e f ii nn at enrcni aa ll csot antter mo l eonvt es r af si n aa nwc iha ol lree paor re t ifnr ge ew farso mm a mi n at at ei nr ieadl iRneaalslomnaabteleriaalsrseusrpaencctes,isanadhtioghissleuveeal nofauadssituorra’ns creepbourtt itshantoitnacblusdoelustoeuarsosuprinainocnes.and therefore is not a guarantee that an audit of fmi naat ne rciiaa ll ms t ai stsetma teenmt se no tr oarn aa mu daitteor fi ai lnwt eer ankanl ec os sn wt r oh le on vi et re xf iins at sn. cTi ahlerreips ko rot fi nngo ct odne dt eucctti endg ian ma cact eo rr idaal nmc ies swt ai tthe mG Ae nAtS rwe si lul lat ilnwga fyrso dme tf er ac ut da iosvhe irgrhi deer tohf ai nn tfeorrnoanl ec or ne st ruol tl i. nMg i fsrsot amt eemr reonrt, sa sa rf er acuodn ms i da ey riendv ot ol v be ec oml l autsei roina ,l fiof rtgheerrye, ii ns tae ns ut ibosntaalnot ima li sl si ki oenl ish, omo ids rtehpart ,e isnednitvaitdi ouna sl l,yo or rt hi ne the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. 26 | 2024 Annual Report Opinions on the Financial Statements and Internal Control over Financial Reporting Wc o en shoal ivdea taeuddbi taelda ntchees hf ieneatns cai as l osf tDa teecme me nbtesr o3f1 ,F2i r0s2t 4Baanndc o2r0p2, 3I ,nacn. da nt hde Sruebl astieddi acroi enss o( lai dVa itregdi ns itaa t ceomr epno trsa toi fo inn)c owmhei c, hc ocmo mp rperhies ne sti hv ee ionpci onmi oen, , st thoec ka hc cool dmepr sa ’n ey qi nugi t fyi ,n aann dc i ac la ss ht a tf leomwesn ftos rp trhees eynetafrasi rtlhye, ni n eanl dl emda, taenr ida lt hr ee s rpeel cattse, dt hneo tf iensa tnoc itahl ep foi sniat inocni aol fs Ft ai rt es tmBeannt sc .o rIpn, Ionucr. aa nc cdoSr duabns icdei awriitehs aacscoofuDn eticnegmpbreinr c3i p1l,e2s0g2e4nearnadl l2y 0a2c3ce, pa nt eddtihnetrheesUu lnt si t eodf iSt st aot epse roaf tAi omnes rai cnad. i t s c as h f l o w s f o r th e y ea r s th e n e n d e d i n Wp r ee paal rs ao t ihoanvoe f ar eugdui tl ea dt o Fr yi rfsi tn aBnacni ac ol sr tpa, t Ienmc .e na nt sdi nS au cbcsoi dr di aarni ec se’ wi ni tthe rt nh ae l i nc sotnr turcotli oonvsefro fri tnhaen Cc ioanl sroelpi doar tt ei ndgF, i innacnl uc di ai lnSgt actoenmt reonltss of ovre Br at nh ke Hmoaltdeirni ag l Croems ppeacnt si e, se f(fFe oc trimv eFiRn tYe -r9nCa)l ac os notfrDo le oc evme rbfei nr a3n1c, i2a0l 2r e4p. oIrnt ionugr aospoi nf iDo ne c, eFmi r sbte Br a3n1c, o2r0p2, 4I n, c b. aa ns eddS ou nb sci rdiitaerriieas ems taaibnltias ihneedd ,i ni nt ha lel 2C0O1S3OICnrtietrenriaal)C. ontrol Integrated Framework issued by the Committee of Sponsoring Organization of the Treadway Commission (the Basis for Opinions Wr e sepcoonnsdi buicl ittei de so uu nr daeurd itths oisne asctcaonrddaarndcse awr iet hf uarut dh ietri n dg esstcarni bdeadr d isn g tehnee rAa ul l dy i taocrc’esp Rt eeds pi no nt shieb iUl i nt iiet se df oSrt atthees oAfuAd mi t se roi cf at h( Ge AFAi nS )a.nOc iuarl SI nt ac t. eamn de nS tusbasni ddi aI nr iteesr na anldCtoonmt r eo el to ov eu rr Fo itnhaenr cei at hl iRc ea pl roer st ipnognssei bc ti li iot ni e os ,f ionuar crceoprodratn. cWe ewai trhe trhe eq ur ei rl ee dv at no t beet hi ni cdael preenqduei rnet mo fe Fn itrss rt eBl aa tni nc og rtpo, our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Responsibilities of Management for the Financial Statements and Internal Control over Financial Reporting Mp rai nn caigpel me se gnet ni es rrael lsyp oa nc csei bpltee df o irn t ht hee pUr enpi taerda tSi ot ant easn od f f Aa imr eprriec sae, natnadt i of onr otfh et hde efsi ingann, ciima lpsl et amt eemn teant itos ni,na ancdc omr adianntceen awnicteh oafc ceof fuenc tt ii nv ge imn at et er nr iaal l cmo ni stsrtoalt oe mv eernfti ,nwa nhceitahl erre pd ou ret itno gf rraeul edv oa rn te rt or otrh. eMparneapgaerma tei onnt iasnadl sfoa irreps pr eosnesni bt al et i of onr oi tf sf iansasnecs isaml setnatt eamb oeuntt st ht eh aetf faercet ifvreene efsrso mo f iRnet sepr no an ls icboinl ittri eo sl , o Cv eormf pi nl iaanncci ea l wr ei pt ho rDt i ensgi,ginnac tl eu dd eLdaiwn st haenadc cRoemg pu al ant yi oi nngs , Maannda gMe ma neangte Rmeepnotr’ st RAesgsaersds mi n eg nStt aot fe mI netne tr no af lMCaonna tgreoml eonvte’ sr Financial Reporting. Iang gprreegpaatrei , ntgh at ht er af ii ns ea ns cuibasl tsatna tt ieaml de on ut sb, tma abnoaugt eFmi res nt tBias nrceoqrupi ,r Iendc t. oa ne dv aSl uu ab tsei dwi ahrei et hs earbti hl i et yr et oa rceo nc ot inndui et i oa sn sa og ro ei nvge nc ot sn, cceornns iodveerre dt hien ot hn ee
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