Source: http://code.wvlegislature.gov/email/5A-2/
Timestamp: 2020-06-05 15:16:04
Document Index: 290334927

Matched Legal Cases: ['§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5']

Email: Chapter 5A, Article 2
§5A-2-1. Finance Division created; director; sections; powers and duties.
(a) The Finance Division of the Department of Administration is continued. The Finance Division shall be under the supervision and control of a director, who shall be appointed by the secretary. There shall be in the Finance Division a Shared Services Section and a Financial Accounting and Reporting Section.
(b) The Shared Services Section shall have the duties conferred upon it by this article, §5A-2B-1 et seq. of this code, and by the secretary, including, but not limited to, general financial accounting, payroll, accounts payable, and accounts receivable for the spending units that have entered into agreements with the Shared Services Section.
(c) The Financial Accounting and Reporting Section shall establish and maintain the centralized accounting system required by §5A-2-24 of this code and issue annual general purpose financial statements in accordance with generally accepted accounting principles and with this article.
§5A-2-2.
§5A-2-3.
§5A-2-4.
§5A-2-5.
§5A-2-6.
§5A-2-7.
§5A-2-8.
§5A-2-9.
§5A-2-10.
§5A-2-11.
§5A-2-12.
§5A-2-13.
§5A-2-14.
§5A-2-14a.
§5A-2-15.
§5A-2-16.
§5A-2-17.
§5A-2-18.
§5A-2-19.
§5A-2-19a. Special reports by spending units; notification of pending matters having impact on future expenditure requirements.
(a) Within ninety days following the end of each fiscal year, each spending unit within state government shall submit a detailed report and accounting of all substantial unbudgeted contingent liabilities that may have a substantial and material impact on spending obligations in subsequent fiscal years. Each report is to include, but not be limited to, pending legal actions, unresolved audit findings and any other activities that are reasonably predicted to have an impact on future expenditures by the state.
(b) All reports are to be submitted to the secretary on forms and in the manner prescribed by the secretary. Within thirty days of receipt of each final report, the secretary shall forward a copy to the Joint Committee on Government and Finance.
(c) The secretary shall propose for promulgation all rules required for the implementation of this section in accordance with the provisions of article three, chapter twenty-nine-a of this code. The rules are to include, but not be limited to, definitions of the types of substantial unbudgeted contingent liabilities that are reportable under the provisions of this section.
§5A-2-20.
§5A-2-21.
§5A-2-22.
§5A-2-23.
§5A-2-25. System of accounting to be certified to legislative Auditor.
The secretary shall certify the system of accounting and reporting installed pursuant to the provisions of this article, and any changes made therein, to the Legislative Auditor.
§5A-2-26.
§5A-2-27.
§5A-2-28.
§5A-2-29.
§5A-2-30.
§5A-2-31.
§5A-2-32. Submission of requests, amendments, reports, etc., to legislative auditor; misdemeanor penalty for noncompliance.
(a) The provisions of section twenty-five of this article requiring the secretary to supply copies of the documents specified therein to the Legislative Auditor shall be strictly adhered to by the secretary.
(b) Any failure by a secretary to comply with the provisions of subsection (a) of this section shall be a misdemeanor and, upon conviction thereof, the secretary shall be fined the sum of $1,000. This penalty shall be in addition to other penalties provided elsewhere in this article and other remedies provided by law.
§5A-2-34. Study of centralized accounting system.
(a) The Legislature finds an examination of administration of the state's centralized accounting system is warranted to determine whether improvements are necessary to obtain optimal function and economical operation of the system, including, but not limited to, whether a transfer of responsibility for administration of the system is warranted or indicated to reach those ends. It is, therefore, the intent of the Legislature that appropriate public officials conduct a study of the centralized accounting system and provide the results of the study and any recommendations indicated for the improvement of the system to the Legislature for its consideration.
(b) The Secretary of the Department of Administration, the Secretary of the Department of Revenue, the Secretary of the Department of Health and Human Resources, the Secretary of the Department of Transportation, the West Virginia Higher Education Policy Commission, the state Treasurer and the Auditor of the state shall conduct a study of the centralized accounting system for the purposes specified in subsection (a) of this section and for such other related purposes as they may agree are advisable. The study shall include the examination of the centralized accounting system by an independent consultant agreed upon by the Secretary of the Department of Administration and the Secretary of the Department of Revenue after consultation with the remainder of the public officials designated in this section to conduct the study. A report of the study and any resulting recommendations made by the public officials designated by this section to conduct the study shall be submitted to the Joint Committee on Government and Finance on or before December 1, 2005, and shall include the written report and any recommendations of the independent consultant.
§5A-2-35.
§5A-2-36.
§5A-2-37.
Acts, 1965 Reg. Sess., Ch. 51.
§5A-2-38.