West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-01 - Standards for Requisitions for Payment Issued by State Officers on the Auditor › Section 155-1-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. Approve. -- To
				verify that pertinent information is true and accurate by affixation of an
				electronic approval by an authorized person.
2.2. Auditor. -- The Auditor of the State of
				West Virginia.
2.3. Authorized
				agency administrator. -- A Cabinet Secretary, Chief Executive Officer, or the
				Agency's highest ranking administrator of record.
2.4. Authorized person. -- An individual
				authorized by an agency to approve and/or certify that pertinent information is
				true and accurate and currently on file with the Auditor.
2.5. Centralized encumbrance. -- An
				encumbrance recorded using any of the following document types: Centralized
				Purchase Order (CPO), Centralized Contract (CCT), Centralized Delivery Order
				(CDO), or, for certain approved agencies, a General Accounting Encumbrance
				(GAE).
2.6. Centralized master
				agreement. -- A contract maintained by the Department of Administration,
				Purchasing Division. Centralized master agreements may be open to all state
				agencies ("statewide contracts") or restricted to the agencies who have
				procured the contract.
2.7.
				Certify. -- To verify that pertinent information is true and accurate by
				affixation of a manual signature by an authorized person.
2.8. Change order. -- An amendment to an
				original purchasing contract changing the terms and conditions, accounting
				information, or other term of the contract.
2.9. Commodities. -- Defined in W. Va. Code
				§
									5A-1-1 and
				§
									12-3-10f
				as supplies, material, equipment, contractual services and any other articles
				or items used by or furnished to a department, agency or institution of State
				government. Commodities include but are not limited to: Materials, equipment,
				services, supplies, printing and automated data processing hardware and
				software.
2.10. Contract. -- As
				used in this rule, a contract means a written agreement between a state agency
				or office and a third party, or between two or more state agencies or offices,
				signed by all parties which creates obligations that are enforceable or
				otherwise recognizable at law, and which is created and signed prior to the
				receipt of any goods or services: Provided, That emergency contracts
				appropriately authorized under statutory authority may be signed after the
				receipt of goods or services. A contract may include, but is not limited to, a
				purchase order, agreement, master agreement, or lease.
2.11. Headquarters. -- The main account
				information linking multiple vendor records on the VCUST together under one
				unified Federal Employer Identification Number (FEIN).
2.12. Invoice. -- An original written,
				printed or electronic documentation issued by a vendor reflecting the
				merchandise or service delivered or provided, including remittance information,
				the dates of delivery, and the cost of the merchandise or service.
2.13. Manual warrant. -- A warrant generated
				the same day as the requisition, outside of the regular warrant disbursement
				process.
2.14. Open-end contract.
				-- A contract that has no determined quantity or encumbrance.
2.15. Payment Request Document. -- A General
				Accounting Expenditure (GAX), Payment Request - Matching (PRM), Payment Request
				- Commodity (PRC), or WIRE document prepared in the wvOASIS system that
				contains the requisition information.
2.16. Potential Duplicate. -- A transaction
				that has been identified in wv OASIS as a transaction that may already exist or
				been disbursed previously.
2.17.
				Purchasing Card (PCard). -- A credit card issued in the name of an individual
				employee of the State of West Virginia for official state use.
2.18. Receiving Report. -- A document
				generated by a spending unit verifying the receipt of commodities, a
				handwritten or electronic document initiated by the spending unit, a legible
				vendor's packing slip that has been certified by an authorized agency receiver
				and contains the required receiving information; or an electronic receiving
				document generated in wv OASIS.
2.19. Requisition. -- An electronic request
				for payment issued by a state officer to the Auditor consisting of the
				documentation required by law, rule or lawful discretion of the Auditor.
2.20. Scheduled Payment Date. --
				The date request within wvOASIS system that directs the date a warrant will be
				disbursed to the vendor.
2.21.
				Service Dates. -- A pair of dates that signify the beginning and the ending
				date of service rendered to an agency from a vendor.
2.22. Special Handling. -- The process which
				allows a warrant to be returned to the spending unit for distribution.
2.23. Spending Unit. -- The State
				of West Virginia and any department, agency, board, commission, bureau,
				council, committee, office, authority, subdivision, or institution of the State
				government for or to which an appropriation has been made or is to be made by
				the Legislature.
2.24.
				Vendor/Customer Table (VCUST). -- The table within wvOASIS containing the
				master vendor file of vendor names, addresses, and remittance information.
2.25. Vendor Invoice Number. -- A
				unique string of characters numbering an invoice provided by the vendor or
				derived by the agency using the applicable policies prescribed by the Auditor.
2.26 Walkthrough warrant. -- The
				process which allows for a warrant to be generated the next business day or at
				a time the Auditor prescribes.
2.27. West Virginia Our Advanced Solution for
				Integrated Systems (wvOASIS). -- The centralized accounting system used by all
				state agencies for processing financial transactions and maintained by the
				Enterprise Resource Planning Board.
2.28. wvOASIS financial code components. --
				The accounting code scheme used in wvOASIS which provides financial information
				necessary for the processing of financial transactions. The code components
				are:
2.28.1. APPR UNIT (APPR UNIT). -- The
				appropriation code corresponding to the budgetary line items in the Legislative
				Budget Bill;
2.28.2. BUDGET FUND
				YEAR (BUDGET FY). -- Represents the fiscal year in which an appropriation was
				authorized by the Legislature;
2.28.3. DEPARTMENT (DEPT). -- The
				organizational entity which has management responsibility for a fund;
2.28.4. EVENT TYPE. -- A code indicating
				which account will be used while also bringing in specific rules for data entry
				concerning referenced transactions, customer codes, vendor codes, and all
				defined chart of account elements in the system;
2.28.5. FUND. -- A self-balancing set of
				accounts containing assets, liabilities, fund balance, revenue and expenditure
				accounts;
2.28.6. OBJECT (OBJ). --
				The object code indicating what commodity or service was acquired by the
				expenditure;
2.28.7. REVENUE. --
				For revenue accounts, the code indicating the type of revenue;
2.28.8. SUB-OBJECT (SOBJ). -- The sub-object
				code indicating what commodity or service was acquired by the expenditure, in
				further detail;
2.28.9.
				SUB-REVENUE. -- For revenue accounts, the code indicating the type of revenue
				in further detail, and;
2.28.10.
				UNIT (APPR UNIT). -- A code indicating a lower organizational level within the
				department structure;