West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-06 - Local Government Purchasing Card Program › Section 155-6-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. "Auditor"
				means the Auditor of the State of West Virginia.
2.2. "Cardholder" means the individual
				responsible for and named on the Pcard.
2.3. "Chief Financial Officer" means the
				individual responsible for oversight of the financial activity within a
				spending unit.
2.4. "Director of
				Chief Inspector Division" means the audit program administrator for the
				Auditor's chief inspector division.
2.5. "Director of Operations" means the
				operations' program administrator for the Auditor's local government purchasing
				card division.
2.6. "Executive
				Director" means the individual appointed by the Auditor to oversee and
				coordinate the operations and audit functions of the Purchasing Card Program
				and manage the purchasing card division.
2.7. "Goods" means commodities, supplies,
				materials, printing, equipment, and any other articles or items used by or
				furnished to a spending unit.
2.8.
				"Maintenance" means services including, but not limited to, the care and
				preservation of facilities, grounds, equipment or computer software, including
				parts incidental to providing the service.
2.9. "Point of Sale Vendor" means the point
				of sale or supplier of goods or services that accepts the purchasing card for
				payment.
2.10. "Purchasing card"
				or "Pcard" means the payment account issued by the financial institution to
				make payment for transactions.
2.11. "Purchasing Card Coordinator" or
				"Coordinator" means the spending unit's Chief Financial Officer or his or her
				designee responsible for the administration of the Pcard Program within his or
				her spending unit.
2.12.
				"Purchasing Card Provider" or "Provider" means the financial institution
				providing the State with Pcard services.
2.13. "Services" means the furnishing of
				labor, time or effort by a vendor.
2.14. "Spending unit" means all local
				governments within the state, including a county, county board of education,
				municipality, and any other authority, board, commission, district, office,
				public authority, public corporation, or other instrumentality of a county,
				county board of education, or municipality or any combination of two or more
				local governments except those statutorily exempted.
2.15. "Local Purchasing Card Program" or
				"Pcard Program" means the Division of the Auditor's office that administers,
				oversees and enforces the rules, procedures, and operations governing use of
				the local government Pcard.
2.16.
				"Transactions" means the payment for:
2.16.1.
				Goods;
2.16.2. Services, including
				but not limited to, maintenance and utilities;
2.16.3. Registration, license or membership
				fees for spending units or for individuals where the fees are required for the
				performance of the employee's job;
2.16.4. Tuition for seminars, academic
				courses, or other education, continuing or otherwise as are required for the
				performance of an employee's job duties and authorized by law or Attorney
				General opinion;
2.16.5. Travel in
				accordance with the applicable spending unit guidelines; and
2.16.6. Routine, regularly scheduled
				payments. This includes all payments which have either received approval in
				accordance with statute or do not require approval, and are made on a regular,
				predictable and routine basis whether weekly, monthly, annually, or on any
				other regular schedule. The routine, regularly scheduled payments shall include
				but are not limited to the following: association dues; accreditation fees;
				contracts; software licenses and maintenance fees; resale merchandise;
				maintenance contracts; temporary space rentals; inter-library loan charges;
				inter/intra-institutional charges; contracts for artists, entertainers, and
				speakers; open end contracts; license fees of all types; utilities of all
				types; federal, state and municipal fees and assessments; real property rental
				fees; postage; books and related items, including those for libraries and
				bookstores; hospitality expenses; travel expenses; shipping, handling, and
				freight charges; advertising; subscriptions; periodicals, and publications;
				athletic and academic team related expenses; and necessary job related medical
				or drug testing and treatment.