reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-02 - West Virginia Conservation Agency Financial Assistance Program › Section 63-2-9 - Notification and Disclosure of Application Award or Denial

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. Conservation Districts shall advertise
				the availability of WVCA financial assistance programs and the application
				periods in their respective districts.
9.2. Districts shall disclose application
				decisions within fifteen (15) business days of when the district's board has
				rendered a decision on an application.
9.3. Notification and Disclosure shall
				include:
9.3.a. Sending written notification
				of the decision via first-class mail to applicants;
9.3.b. Posting the decision on the
				Conservation District's and the WVCA's web site;
9.3.c. Issuing a news release of the decision
				to a local newspaper of general circulation in the county from which the
				application was received; and
9.3.d. Specifying whether an application by a
				Conservation District supervisor, an immediate family member, or farming entity
				of which the supervisor is a part, was approved.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-02 - West Virginia Conservation Agency Financial Assistance Program › Section 63-2-10 - Appeals to the State Conservation Committee

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1. To appeal a decision to the State
				Conservation Committee, an applicant shall:
10.1.a. Submit a written request to the
				Executive Director of the WVCA within fifteen (15) business days after being
				notified of the decision; and
10.1.b. State specific reasons for the
				appeal, including evidence to support the claim and the relief
				sought.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-03 - State Conservation Committee Grant Program › Section 63-3-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope.
-
This rule
				establishes requirements and procedures of the State Conservation Committee's
				grant program which provides financial assistance to promote approved
				conservation projects; outlines applicant eligibility and application process;
				the review, evaluation and awarding of grants; reporting requirements; and the
				public notification of awards. The State Conservation Committee delegates
				administration of the grant program to the West Virginia Conservation
				Agency.
1.2. Authority. -- W.Va.
				Code §
									19-21A-3(4); 19-21A-4(g)(8); 19-21A-4(g)(11)
1.3. Filing Date. -- April 7, 2020
1.4. Effective Date. -- April 7,
				2020
1.5. Sunset Provision. -- This
				rule shall terminate and have no further force or effect on April 7,
				2025.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-03 - State Conservation Committee Grant Program › Section 63-3-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
For the purposes of this rule, the following definitions
				  apply:
2.1. Applicant -- An individual
				or organization that has applied for financial assistance through the grant
				program.
2.2. Approved Conservation
				Project - Projects or activities designated as eligible for financial
				assistance by the State Conservation Committee on a periodic basis.
2.3. Best Management Practices (BMPs) -- A
				practice or practices that contribute to the wise use and sustainability of
				natural resources.
2.4.
				Conservation District -- A subdivision of the state organized under W.Va. Code
				§
									19-21A-5.
2.5. Conservation
				District Board -- A board comprised of elected or appointed Conservation
				District supervisors who serve as a Conservation District's governing body,
				W.Va. Code §
									19-21A-7.
2.6.
				Conservation District Supervisor -- One of the members of the governing body of
				a Conservation District, elected or appointed in accordance with the provisions
				of W.Va. Code §
									19-21A-6.
2.7.
				Grant Award -- A written agreement between the applicant and the West Virginia
				Conservation Agency awarding financial assistance and detailing
				requirements.
2.8. Grant - the
				financial assistance awarded to an applicant by the West Virginia Conservation
				Agency.
2.9. Grantee - the
				individual or organization that has been awarded the grant to complete an
				approved conservation project.
2.10. Grant Program -- The program(s)
				administered by the West Virginia Conservation Agency to provide grants to
				individuals and organizations to promote approved conservation
				projects.
2.11. In-Kind -- Goods,
				services and labor donated to or provided by grantee as approved by the West
				Virginia Conservation Agency to help complete the approved conservation
				project.
2.12. Program Document --
				A document that outlines the administrative and program participation rules for
				the West Virginia Conservation Agency grant program(s).
2.13. Program Year - The 12-month period
				between July 1 and June 30.
2.14.
				State Conservation Committee (SCC) -- The state agency charged with conserving
				the soil resources of this state, reducing soil erosion, preserving natural
				resources, controlling flooding and protecting public lands, W.Va. Code
				§
									19-21A-4.
2.15. West Virginia
				Conservation Agency (WVCA) -- The administrative agency of the State
				Conservation Committee, W.Va. Code
				§
									19-21A-4(e).
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-03 - State Conservation Committee Grant Program › Section 63-3-3 - Administration

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Upon approval by the State Conservation
				Committee and based on available funding, the grant program(s) shall be
				administered by the West Virginia Conservation Agency.
3.2. Program document(s) shall be developed
				by the West Virginia Conservation Agency to serve as policy and establish
				procedures for grant program(s) implementation.
3.3. The West Virginia Conservation Agency
				shall follow State Conservation Committee policies in the administration of
				grant funds.
3.4. The West Virginia
				Conservation Agency shall follow the West Virginia State Auditor's Rules and
				Procedures in the processing of grant payments.
3.5. The State Conservation Committee shall
				consider recommendations from the Conservation Districts related to the grant
				program, including recipient and subrecipient monitoring.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-03 - State Conservation Committee Grant Program › Section 63-3-4 - Eligibility

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. The State Conservation Committee shall
				determine and approve eligibility criteria.
4.2. Projects must be implemented on land
				and/or waterways within West Virginia and shall address soil and or water
				conservation and support the SCC/WVCA/Conservation Districts conservation
				mission.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-03 - State Conservation Committee Grant Program › Section 63-3-5 - Applications

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Applications for the grant program(s)
				shall be made available to the public in advance of the application period with
				eligibility criteria and detailed instructions of how to apply.
5.2. The State Conservation Committee shall
				set appropriate technical standards for implementation of best management
				practices.
5.3. Practices shall be
				maintained for the lifespan of the practice as set by the State Conservation
				Committee.
5.4. The State
				Conservation Committee reserves the right to determine standards, revise and
				amend standards as necessary and modify standards based on new research and/or
				technology.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-03 - State Conservation Committee Grant Program › Section 63-3-6 - Review and Evaluation

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. The State
				Conservation Committee shall establish a committee that shall include the
				president of the West Virginia Association of Conservation Districts, or
				his/her designee, for the review and evaluation of grant program
				applications.
6.2. The State
				Conservation Committee shall establish criteria for evaluating and ranking
				grant applications, including establishment of a tie breaker.
6.3. WVCA staff, when available, will provide
				technical assistance and validation of applications from a technical
				standpoint.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-03 - State Conservation Committee Grant Program › Section 63-3-7 - Awards

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Grant awards will be based upon
				available funding and will be administered by the West Virginia Conservation
				Agency.
7.2. Grant awards shall be
				provided in writing to successful applicants and shall contain the amount
				awarded, project timeframe, reporting requirements and other associated terms
				and conditions.
7.3. Acceptance of
				the grant award is contingent upon signature by both parties and compliance
				with required documentation including a waiver of liability.
7.4. All projects are subject to on-site
				photography, use in West Virginia Conservation Agency or conservation district
				promotional materials, site visits and placement of signage.
7.5. The West Virginia Conservation Agency
				shall take reasonable actions to verify that the applicant is not barred from
				receiving state grants.
7.6. Grants
				may require cost share from grantee. In the event of cost share in-kind
				contributions may be allowed.
7.7
				Grantees shall comply with the provisions of W.Va. Code
§
12-4-14, and legislative rules promulgated regarding
				accountability of persons receiving state funds or grants.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-03 - State Conservation Committee Grant Program › Section 63-3-8 - Reporting

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1. The State Conservation Committee shall
				establish all reporting standards.
8.2. The State Conservation Committee shall
				establish all grant monitoring standards.
8.3. The West Virginia Conservation Agency
				shall provide periodic progress reports, and final reports to the State
				Conservation Committee.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-03 - State Conservation Committee Grant Program › Section 63-3-9 - Notification and Disclosure of Grant Award or Denial

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. Grant awards will be public
				record.
9.2. Notification and
				Disclosure shall include:
9.2.a. Sending
				written notification of the decision via first-class mail to
				applicants;
9.2.b. And posting the
				award on the WVCA's public access site.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-04 - Conservation District Accounting and Auditing Standards › Section 63-4-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This legislative rule
				prescribes the accounting and auditing requirements and establishes the minimum
				system of accounting and auditing practices and procedures that are to be used
				by the conservation districts throughout the State of West Virginia.
				Conservation districts are to develop local policies and procedures that
				supplement the provisions specified herein. The State Conservation Committee
				delegates development of the accounting and auditing policies, procedures, and
				standards to the West Virginia Conservation Agency.
1.2. Authority. -- W.Va. Code
				§
									19-21A-4
1.3. Filing Date. --
				April 3, 2023
1.4. Effective Date.
				-- April 3, 2023
1.5. Sunset
				Provision. -- This rule shall terminate and have no further force or effect on
				August 1, 2028.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-04 - Conservation District Accounting and Auditing Standards › Section 63-4-3 - Administration

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. The standards set forth in this rule
				shall be the minimum system of accounting and auditing standards that are to be
				used by the conservation districts. The WVCA and conservation districts shall
				develop program documents for accounting and auditing that include these
				minimum standards to be approved by the SCC.
3.2. Upon approval by the SCC, the accounting
				and auditing standards shall be administered by the WVCA and conservation
				districts.
3.3. Program document(s)
				shall be developed by the WVCA to serve as policy and establish procedures for
				co-administered funds.
3.4. The
				conservation districts shall follow SCC policies in the administration of
				co-administered funds.
3.5. Program
				document(s) shall be developed by the conservation districts to serve as policy
				and establish procedures for general funds, conservation district operation
				funds, and special revenue funds.
3.6. The SCC shall consider recommendations
				from the conservation districts related to the accounting and auditing
				standards.
3.7. The conservation
				district supervisors are responsible for the financial management of the
				conservation district. The conservation district supervisors must ensure all
				applicable provisions of this rule and policies and procedures are complied
				with, all accounting records are accurately maintained, and all financial
				reports are reviewed and properly maintained.
3.8. WVCA accounting staff shall be
				responsible for accounting entry for co-administered funds.
3.9. Conservation districts shall hire an
				independent accounting or bookkeeping service to be responsible for accounting
				entry of general funds, CDO funds, and special revenue funds.
3.10. The SCC shall develop a chart of
				accounts for the co-administered funds. Conservation districts should use this
				chart of accounts for the general fund, CDO fund, and special revenue funds and
				may add to it as needed.
3.11.
				Conservation districts shall provide the SCC an annual budget by March
				31st for the following fiscal year and an
				expenditures report by August 1st for the previous
				fiscal year for conservation districts operating funds.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-04 - Conservation District Accounting and Auditing Standards › Section 63-4-4 - Basis of Accounting

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Basis of
				accounting refers to when revenues and expenditures are recognized in the
				accounting records and reported in the financial statements.
4.2. The conservation districts shall
				maintain their accounting records on the accrual basis of accounting.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-04 - Conservation District Accounting and Auditing Standards › Section 63-4-5 - Signatures on Transactions

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Signatures
				on checks and other transactions are required to be manual handwritten
				signatures. If a district supervisor initiates an electronic transaction, the
				electronic signature/approval is acceptable so long as the signature/approval
				is password protected.
5.2.
				Signature stamps or preprinted signatures shall not be used.
5.3. Two signatures are required on all
				checks issued by the conservation districts. Both signatures cannot be by the
				same individual.
5.4. WVCA
				employees shall not have signature or transaction approval authority on any
				conservation district accounts or use of conservation district debit or credit
				cards.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-04 - Conservation District Accounting and Auditing Standards › Section 63-4-6 - Bank Accounts

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1.
				Conservation districts shall receive and maintain funds received from the State
				of West Virginia, including federal funds, in an interest-bearing bank account.
6.2. Conservation districts shall
				maintain general funds, CDO funds, and special revenue funds in the same
				interest-bearing account provided the accounting software used can perform fund
				accounting to produce financial statements and tracking for each fund.
				Otherwise, each type of fund may be maintained in separate bank
				accounts.
6.3. The use of a money
				market type account with a disbursement account is also acceptable.
6.4. Co-administered funds may be invested in
				Certificates of Deposit as long as the funds may be withdrawn early without
				penalty.
6.5. Conservation
				districts shall notify the WVCA when co-administered banking accounts are
				opened, closed, or changed.
6.6.
				Conservation districts shall notify their accounting/bookkeeping service
				provider when general fund, CDO funds, and special revenue banking accounts are
				opened, closed, or changed.
6.7.
				The conservation district treasurer and one other district supervisor shall be
				present at the financial institution when opening or closing a bank account or
				Certificate of Deposit.
6.8.
				Districts shall keep all signature cards up-to-date.
6.9. Funds shall be deposited at FDIC insured
				banking institutions.
6.10. Funds
				deposited in excess of FDIC insured amounts shall be collateralized to the same
				extent as W.Va. Code §
									12-1-5 with the same type of collateral as listed in
				W.Va. Code §
									12-1-4. This may require the use of Fedwire Securities Joint
				Custody Service.
6.11. Blank checks
				shall never be signed in advanced nor shall checks without a payee or
				amount.
6.12. Checks shall not be
				signed by stamp, any other signature facsimile, or by persons other than those
				authorized to sign.
6.13.
				Authorized signors shall be approved by district board motion.
6.14. Check stock shall be locked in a secure
				location when not in use.
6.15. All
				check stock shall have "Void After 180 Days" or "Void After 6 Months" printed
				on them.
6.16. Conservation
				districts shall notify and remit unclaimed property to the State Treasurer's
				Office in accordance with the West Virginia Uniform Unclaimed Property Act
				§36-8.
6.17. All credit card
				transactions shall be reconciled monthly by the district treasurer to
				individual receipts.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-04 - Conservation District Accounting and Auditing Standards › Section 63-4-7 - Bank Reconciliations

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. All bank
				accounts shall be reconciled monthly.
7.2. All Certificates of Deposit shall be
				reconciled when statements are provided by the bank (monthly, quarterly, or
				annually).
7.3. All bank statements
				and reconciliations shall be reviewed by the district treasurer, at a minimum.
				The district treasurer shall review and by signature approve the
				reconciliation.
7.4. All
				reconciliations shall have a zero unreconciled difference between the ledger
				balance and bank statement balance.
7.5. All outstanding items shall be research
				and resolved.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-04 - Conservation District Accounting and Auditing Standards › Section 63-4-9 - Expenditure Processing

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. Each
				invoice for co-administered funds shall be signed or verified by email or
				signature by a conservation district supervisor, conservation board designee,
				or WVCA employee as defined in approved policy based on the program. This shall
				verify the invoice is a valid charge to the conservation district and delivery
				of the commodity or services to be rendered are complete.
9.2. Verifications via email shall include
				amount, invoice number (if available), contract number (if available), and
				vendor name.
9.3. Each invoice for
				general funds, CDO funds, or special revenue funds shall be signed or verified
				by email by a conservation district supervisor or conservation board designee.
				The designee shall not be a WVCA employee but may be a district
				employee.
9.4. Invoices shall be
				paid only for goods and services received.
9.5. All invoices to be paid shall be
				submitted to the board for approval of payment. The approval may be made on a
				listing or by individual invoice. The approval requires a motion and vote of
				the board and shall be recorded in the official minutes.
9.6. It is recommended that the authorized
				signatories, through board motion, be given the authority to pay routine
				monthly invoices/bills (such as rent and utilities) not to exceed a given
				dollar amount (recommended less than $1,000.00) to ensure they are not paid
				late.
9.7. Proper documentation,
				for the review/signature process, shall be attached to all checks presented to
				conservation district supervisors for signature.
9.8. All checks shall be electronically
				printed from the accounting system, unless emergency authorization is obtained
				from WVCA fiscal staff for co-administered funds or by conservation district
				supervisors for all other funds.
9.9. Accounts payable shall be reviewed
				monthly by conservation district supervisors to ensure all invoices and bills
				have been properly paid and payments correctly recorded.
9.10. Once a check has been approved by the
				conservation district board and signed, each invoice shall be stamped "PAID"
				and the date along with the check number shall be written on the
				invoice.
9.11. The second stub from
				the printed check shall be attached to the invoice as supporting documentation
				and additional proof of payment.
9.12. All authorized check signatories shall
				be properly bonded.
9.13. Any check
				that is misprinted, contains an error, or is otherwise voided shall have "VOID"
				written across the front of the check and shall be filed with the paid invoices
				in check number order.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-04 - Conservation District Accounting and Auditing Standards › Section 63-4-10 - Procurement

Current through Register Vol. XLI, No. 28, July 12, 2024
10.1. The following procurement processes are
				required for all funds held in a conservation district. The exception is
				co-administered funds used for projects requiring the use of a contractor.
				Those projects will follow the Project Contracts Policy and Procedures or
				Emergency Watershed Protection Handbook as approved by the SCC.
10.2. Commodities and services that are
				expected to cost $2,500 or less require no bids. However, competition is
				encouraged to ensure best acquisition cost.
10.3. Bid Range $2,500.00-$10,000.
10.3.1. Commodities and services with an
				expected cost of $2,500.01 to $10,000.00 require three verbal bids. A bid
				proposal shall be developed that contains the designated specifications and
				necessary requirements and shall be used to obtain consistent bids. The written
				summary documentation that is prepared shall include the following information:
10.3.1.a. Vendor
10.3.1.b. Contact name
10.3.1.c. Phone number
10.3.1.d. Service/product
				specifications
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-04 - Conservation District Accounting and Auditing Standards › Section 63-4-11 - Project Contracts

Current through Register Vol. XLI, No. 28, July 12, 2024
11.1.
				Conservation district contracts for projects using co-administered funds shall
				be performed by a conservation district work crew or be based on competitive
				public bid.
11.2. The SCC shall
				develop and implement the contracting process, with conservation district
				approvals, to ensure a uniform manner across the conservation
				districts.
11.3. This process
				applies to project contracts that use a private contracting business to
				complete the project.
11.4. If the
				conservation district board or delegated district supervisor(s) selects to use
				a conservation district work crew, the district will coordinate with WVCA field
				staff management or appointed technical staff and the conservation district
				work crew to complete the project.
11.5. If the conservation district board or
				delegated conservation district supervisor(s) selects to use a private
				contracting business, the district will inform the WVCA field staff management
				and/or appointed technical staff to start the process of external
				contracting.
11.6. A conservation
				district work crew may not compete against private contracting businesses for
				services. This includes a conservation district work crew providing a quote for
				services to the district prior to or post job showing.
11.7. Only after the contract bid (external
				contracting process) has been rejected by a conservation district board or
				delegated supervisor will the process be considered complete.
11.8. Once the contract bid is rejected and
				the conservation district board or delegated conservation district
				supervisor(s) start the bidding process over, only then may a quote from a
				district work crew be sought.
11.9.
				All contracts shall be a lump sum contract with a bid schedule sheet unless
				otherwise noted.
11.10. The SCC
				shall establish a dollar threshold to determine which procurement process to
				use to obtain a private contractor.
11.10.1.
				Project contracts financed through co-administered funds are divided into two
				(2) categories:
11.10.1.a. Co-administered
				funds projects under (established threshold)
11.10.1.b. Co-administered funds projects
				(established threshold) and above
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-04 - Conservation District Accounting and Auditing Standards › Section 63-4-12 - Fixed Assets

Current through Register Vol. XLI, No. 28, July 12, 2024
12.1.
				Conservation districts shall maintain a list of all reportable fixed assets and
				depreciation schedules with their accounting/bookkeeping service.
12.2. Reportable assets include:
12.2.1. All assets with an original
				acquisition cost of $1,000 or more and a useful life of one year or longer is
				reportable.
12.2.2. All computers
				(including laptops and central processing units [CPU]) with an acquisition cost
				of $500 or more.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-04 - Conservation District Accounting and Auditing Standards › Section 63-4-13 - Payroll

Current through Register Vol. XLI, No. 28, July 12, 2024
13.1. Conservation districts shall be
				responsible for obtaining all required tax and other work documentation from
				their employees.
13.2. Timesheets
				shall be prepared and signed by each district employee and approved by their
				immediate manager or a designated conservation district supervisor for each pay
				period. The timesheet serves as the required documentation for payment of
				salary.
13.3. The district shall
				maintain payroll records as defined in their records retention
				schedule.
13.4. The accounting of
				payroll shall separate payroll into expense accounts including gross pay,
				fringe benefits, payroll taxes, etc.
13.5. Conservation districts are responsible
				for filing all required federal and state tax forms and making applicable tax
				deposits in timeframes required.
13.6. Conservation districts shall ensure
				proper tax withholding occurs, as well as proper withholding and tax
				application of various voluntary decoctions.
13.7. The conservation districts shall
				develop and approve policies and procedures for conservation district
				supervisor expense and per-diem.
13.8. The SCC shall set conservation district
				supervisor expense and per diem rate based on the availability of
				funds.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-04 - Conservation District Accounting and Auditing Standards › Section 63-4-14 - Financial Statements

Current through Register Vol. XLI, No. 28, July 12, 2024
14.1. All
				financial statements/reports shall be reviewed by the district treasurer and
				should be reviewed by at least the district chairperson each month.
14.2. Any discrepancies noted shall be
				brought to the attention of the WVCA or the accounting/bookkeeping service
				provider based on whom provided the financial statements.
14.3. All financial statements/reports shall
				be made available for all conservation district supervisors to review upon
				their request.
14.4. Financial
				statements should not be printed until that month's bank reconciliations have
				been completed unless needed for informational purposes. Interest has not been
				posted and transactions verified until the reconciliation process has been
				completed. If financial statements are printed prior to the bank statement, the
				reports shall be presented in "Draft" format.
14.5. Required financial statements and
				reports include:
14.5.1. Combined Balance
				Sheet
14.5.2. Combined Statement of
				Revenues and Expenditures
14.5.3.
				Check Register
14.5.4. Aged
				Accounts Receivables
14.5.5. Aged
				Accounts Payables
14.5.6. Trial
				Balance
14.5.7. Statement of
				Revenues and Expenditures
14.5.8.
				Co-Administered Funds Report
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-04 - Conservation District Accounting and Auditing Standards › Section 63-4-15 - Records and Records Retention

Current through Register Vol. XLI, No. 28, July 12, 2024
15.1. Receipts
				processing records should minimally consist of:
15.1.1. Bank deposit receipt.
15.1.2. Copy of the bank deposit
				slip.
15.1.3. Copy of checks, money
				orders, and other items of deposit.
15.1.4. Copy of Letter of Request (if
				co-administered funds)
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-04 - Conservation District Accounting and Auditing Standards › Section 63-4-16 - Audit

Current through Register Vol. XLI, No. 28, July 12, 2024
16.1. Conservation districts shall be audited
				by an independent auditing firm on an annual basis and shall typically consist
				of an APE.
16.2. APEs will
				typically consist of testing of receipts, disbursements, bank reconciliations,
				payroll, fixed assets, and other various records.
16.3. Conservation district records shall be
				made available to the auditor.
16.4. A workplace shall be made
				available.
16.5. The WVCA shall
				provide conservation districts with a request for quotation template containing
				the testing requirements for the APE.
16.6. Conservation districts shall use the
				request for quotation template to obtain an independent auditor.
16.7. The final APE report is to be submitted
				by the conservation district to the WVCA by the February following the fiscal
				year being reviewed.
16.8. All
				findings shall be reviewed and resolved by the conservation district.
16.9. The WVCA shall review all findings for
				co-administered funds and work with the conservation district on resolution.
16.10. Any findings along with the
				resolution of the findings shall be reported to the SCC by July following the
				fiscal year being reviewed.
16.11.
				Conservation districts shall be responsible for paying the independent auditors
				for services provided in relation to the APE.
16.12. The WVCA shall reimburse the
				conservation districts for APE expenses once required documentation is received
				based on the availability of funding.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-04 - Conservation District Accounting and Auditing Standards › Section 63-4-17 - Fraud, Waste, and Abuse

Current through Register Vol. XLI, No. 28, July 12, 2024
17.1.
				Conservation district supervisors suspecting fraud, waste, or abuse of assets
				of the district shall notify the WVCA executive director immediately.
17.2. The WVCA shall provide staff to review
				any suspicions of fraud, waste, or abuse.
17.3. The WVCA executive director and staff
				will work with conservation district supervisor(s) to determine if suspicion of
				fraud, waste, or abuse should be reported.
17.4. Any conservation district supervisor or
				WVCA employee may also report suspected fraud, waste, or abuse directly to
				enforcing entities.
17.5. Suspected
				fraud, waste, or abuse should be reported to the West Virginia State Auditor's
				Office or the Legislative Commission on Special Investigations.
West Virginia Code of State Rules › Agency 63 - Conservation Committee › Title 63 - LEGISLATIVE RULE STATE CONSERVATION COMMITTEE › Series 63-04 - Conservation District Accounting and Auditing Standards › Section 63-4-18 - Supplemental Policies and Procedures

Current through Register Vol. XLI, No. 28, July 12, 2024
18.1. The SCC shall establish supplemental
				policies and procedures for conservation districts including:
18.1.1. Conflict of Interest
18.1.2. Project Contracts
18.1.3. Records Retention
18.1.4. Transfer and Return of
				Co-Administered Funds
West Virginia Code of State Rules › Agency 64 - Health › Title 64 - LEGISLATIVE RULE WEST VIRGINIA DEPARTMENT OF HEALTH AND HUMAN RESOURCES › Series 64-01 - Rules Of Procedure For Contested Case Hearings And Declaratory Rulings › Section 64-1-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These procedural rules establish the general procedures for conducting
				contested case hearings and the issuance of declaratory rulings. The purpose of
				these rules is to facilitate the resolution of contested cases in a just,
				speedy, and inexpensive manner and to provide for declaratory rulings in
				accordance with W. Va. Code §
									29A-4-1.
1.2. Authority. -- W. Va. Code §§
									16-1-4,
				§ 29A-5-1(a) and 29A-4-1.
1.3.
				Filing Date. -- December 30, 2010.
1.4. Effective Date. -- January 30,
				2011.
West Virginia Code of State Rules › Agency 64 - Health › Title 64 - LEGISLATIVE RULE WEST VIRGINIA DEPARTMENT OF HEALTH AND HUMAN RESOURCES › Series 64-01 - Rules Of Procedure For Contested Case Hearings And Declaratory Rulings › Section 64-1-2 - Application

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. These
				procedural rules shall apply to every person, partnership, association,
				corporation or public corporation affected by any rules, regulations or
				statutes enforceable by the bureau for public health. These rules of procedure
				shall not apply to contested case hearings arising under the authority of W.
				Va. Code §
									16-2D-1, et
				seq.
West Virginia Code of State Rules › Agency 64 - Health › Title 64 - LEGISLATIVE RULE WEST VIRGINIA DEPARTMENT OF HEALTH AND HUMAN RESOURCES › Series 64-01 - Rules Of Procedure For Contested Case Hearings And Declaratory Rulings › Section 64-1-3 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Bureau - The
				Bureau for Public Health in the Department of Health and Human
				Resources.
3.2. Commissioner - The
				Commissioner of the Bureau for Public Health or his or her designee.
3.3. Event or occurrence - The written agency
				action that precipitates a request for a hearing.
West Virginia Code of State Rules › Agency 64 - Health › Title 64 - LEGISLATIVE RULE WEST VIRGINIA DEPARTMENT OF HEALTH AND HUMAN RESOURCES › Series 64-01 - Rules Of Procedure For Contested Case Hearings And Declaratory Rulings › Section 64-1-4 - Hearings

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Request for
				Hearing; Form Required - Any party who requests a hearing to determine any
				constitutional rights, legal rights, duties, interests or privileges of
				specific parties as required by law shall specify in writing the relief
				requested and the grounds relied upon as a basis for the relief
				requested.
4.2. Hearing on Written
				Request - When the Commissioner is presented with a request for a hearing as
				described in subsection 4.1. of this section he or she shall conduct a hearing
				within forty-five (45) days of receipt of such written request, unless
				postponed to a later date by mutual agreement.
4.3. A request for a hearing may be denied if
				the Commissioner determines that the hearing:
4.3.a. Involves an exercise of authority in
				excess of that available under law;
4.3.b. Would serve no useful purpose;
				or
4.3.c. Arises out of an event or
				occurrence that happened more than ninety (90) days prior to the request for a
				hearing.
West Virginia Code of State Rules › Agency 64 - Health › Title 64 - LEGISLATIVE RULE WEST VIRGINIA DEPARTMENT OF HEALTH AND HUMAN RESOURCES › Series 64-01 - Rules Of Procedure For Contested Case Hearings And Declaratory Rulings › Section 64-1-5 - Continuation and Adjournment

Current through Register Vol. XLI, No. 28, July 12, 2024
Hearings may be continued from one day to another or
				  adjourned to a later date or a different place by announcement thereof by the
				  hearing examiner at the hearing or by appropriate notice to all parties. A
				  written motion for a continuance shall be filed and received by the bureau and
				  the hearing examiner at least five (5) days prior to the hearing
				  date.
West Virginia Code of State Rules › Agency 64 - Health › Title 64 - LEGISLATIVE RULE WEST VIRGINIA DEPARTMENT OF HEALTH AND HUMAN RESOURCES › Series 64-01 - Rules Of Procedure For Contested Case Hearings And Declaratory Rulings › Section 64-1-6 - Transcription of Reported Testimony and Evidence

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. What Reported - All testimony, evidence,
				arguments, and rulings on the admissibility of testimony and evidence shall be
				reported by stenographic notes and characters or by mechanical means.
6.2. Request from any Party - Upon the
				request to the bureau from any party to the hearing, all reported materials
				shall be transcribed and a copy thereof furnished to such party at his or her
				expense.
6.3. Transcription in the
				Event a Hearing Examiner is Appointed - In all cases where a hearing examiner
				is appointed, all reported material shall be transcribed and forwarded to the
				Commissioner. Any parties requesting a copy of a transcript prepared pursuant
				to this subsection shall be furnished a copy at their expense.
6.4. Responsibility for Transcript - The
				bureau shall have the responsibility for making arrangements for the
				transcription of the reported testimony and evidence. In the event
				transcription is required pursuant to this section it shall be accomplished
				with all dispatch.
6.5. Correction
				of Error in Transcript - Upon the motion of the bureau or any party assigning
				error or omission in any part of any transcript, the bureau, through the
				Commissioner or duly appointed hearing examiner shall settle all differences
				arising as to whether such transcript truly discloses what occurred at the
				hearing and shall direct that the transcript be corrected and revised in the
				respects designated, so as to make it conform to the whole truth.
West Virginia Code of State Rules › Agency 64 - Health › Title 64 - LEGISLATIVE RULE WEST VIRGINIA DEPARTMENT OF HEALTH AND HUMAN RESOURCES › Series 64-01 - Rules Of Procedure For Contested Case Hearings And Declaratory Rulings › Section 64-1-7 - Submission of Proposed Findings of Fact and Conclusions of Law; Time for Submission

Current through Register Vol. XLI, No. 28, July 12, 2024
Any party, including the bureau, may submit to the hearing
				  examiner or administrative law judge proposed findings of fact and conclusions
				  of law within thirty (30) days of the conclusion of a hearing or, on a time
				  frame to be agreed upon by the parties and by the hearing examiner. In the
				  event the proceedings of a hearing are transcribed, then the parties may submit
				  proposed findings of fact and conclusions of law within twenty (20) days from
				  the date the final transcript is available.
West Virginia Code of State Rules › Agency 64 - Health › Title 64 - LEGISLATIVE RULE WEST VIRGINIA DEPARTMENT OF HEALTH AND HUMAN RESOURCES › Series 64-01 - Rules Of Procedure For Contested Case Hearings And Declaratory Rulings › Section 64-1-8 - Appointment of Hearing Examiner; Function of Hearing Examiner

Current through Register Vol. XLI, No. 28, July 12, 2024
The Commissioner may, in his or her discretion, appoint a
				  hearing examiner who shall be empowered to subpoena witnesses and documents,
				  administer oaths and affirmations, to examine witnesses under oath, to rule on
				  evidentiary questions, to hold conferences for the settlement or simplification
				  of issues by consent of the parties and to conduct hearings as provided in
				  section 4 herein.
West Virginia Code of State Rules › Agency 64 - Health › Title 64 - LEGISLATIVE RULE WEST VIRGINIA DEPARTMENT OF HEALTH AND HUMAN RESOURCES › Series 64-01 - Rules Of Procedure For Contested Case Hearings And Declaratory Rulings › Section 64-1-9 - Conferences; Informal Disposition of Cases

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. At any time prior to the hearing or
				thereafter but prior to the issuance of a final decision, the Commissioner, or
				his or her duly appointed hearing examiner may hold conferences:
9.1.a. To dispose of procedural request or
				similar matters;
9.1.b. To simplify
				or settle issues by consent of the parties; or
9.1.c. To provide for the informal
				disposition of cases by stipulation, agreed settlement, or consent
				order.
West Virginia Code of State Rules › Agency 64 - Health › Title 64 - LEGISLATIVE RULE WEST VIRGINIA DEPARTMENT OF HEALTH AND HUMAN RESOURCES › Series 64-01 - Rules Of Procedure For Contested Case Hearings And Declaratory Rulings › Section 64-1-10 - Depositions Permitted

Current through Register Vol. XLI, No. 28, July 12, 2024
Evidentiary depositions may be taken and read into evidence
				  only as allowed in the rules of civil procedure as in civil actions in the
				  circuit courts of this state.
West Virginia Code of State Rules › Agency 64 - Health › Title 64 - LEGISLATIVE RULE WEST VIRGINIA DEPARTMENT OF HEALTH AND HUMAN RESOURCES › Series 64-01 - Rules Of Procedure For Contested Case Hearings And Declaratory Rulings › Section 64-1-11 - Subpoenas

Current through Register Vol. XLI, No. 28, July 12, 2024
11.1. Where
				Permitted by Chapter 16 - In accordance with any provision contained in Chapter
				16 of the West Virginia Code, authorizing the Commissioner to issue subpoenas
				or subpoenas duces tecum, the Commissioner or his or her duly appointed hearing
				examiner shall have the power to issue subpoenas or subpoenas duces tecum
				pursuant to the provisions set forth in W. Va. Code §29A5-1(b).
11.2. Time for Requesting the Issuance of
				Subpoenas - Written requests for the issuance of subpoenas or subpoenas duces
				tecum as provided in subsection 11.1. of this section shall be made no later
				than 10 days prior to a scheduled hearing.
West Virginia Code of State Rules › Agency 64 - Health › Title 64 - LEGISLATIVE RULE WEST VIRGINIA DEPARTMENT OF HEALTH AND HUMAN RESOURCES › Series 64-01 - Rules Of Procedure For Contested Case Hearings And Declaratory Rulings › Section 64-1-12 - Orders, Content

Current through Register Vol. XLI, No. 28, July 12, 2024
Every final order entered by the hearing examiner or
				  administrative law judge, following a hearing conducted pursuant to these
				  rules, shall be made pursuant to the provisions of W. Va. Code §
									29A-5-3. Such
				  orders shall be entered within forty-five (45) days following the submission of
				  all documents and materials necessary for the proper disposition of the case,
				  including transcripts and proposed findings of fact and conclusions of
				  law.
West Virginia Code of State Rules › Agency 64 - Health › Title 64 - LEGISLATIVE RULE WEST VIRGINIA DEPARTMENT OF HEALTH AND HUMAN RESOURCES › Series 64-01 - Rules Of Procedure For Contested Case Hearings And Declaratory Rulings › Section 64-1-13 - Declaratory Ruling - Procedures

Current through Register Vol. XLI, No. 28, July 12, 2024
13.1. On petition of any interested person,
				the Commissioner may issue a declaratory ruling with respect to the
				applicability to any person, property or state of facts of any rule, regulation
				or statute enforceable by the bureau.
13.2. Any interested person shall petition
				the Commissioner in writing, succinctly stating the issues upon which the
				declaratory ruling is requested.
13.3. Upon receipt of such petition, the
				Commissioner may cause a hearing to be held for the presentation of arguments
				and evidence within thirty (30) days of receipt of such petition. The
				Commissioner shall notify the parties thereto and set a time, a place, and a
				date for such hearing.
13.4. A
				declaratory ruling issued after argument and stated to be binding shall be
				binding between the bureau for public health and the petitioner on the state of
				facts alleged, unless altered or set aside by a court in accordance with W. Va.
				Code §
									29A-1-2.
				Furthermore, such declaratory ruling shall not be binding on any other
				person.
13.5. A declaratory ruling
				issued upon petition, proper notice and argument shall not preclude the
				petitioner from seeking a contested case hearing in accordance with the
				provisions of these Rules of Procedure for Contested Case Hearings and
				Declaratory Rulings. Such declaratory ruling shall serve only to explain or to
				elucidate the applicability to any person, property, or state of facts or any
				rule or statute enforceable by the bureau for public health.
West Virginia Code of State Rules › Agency 64 - Health › Title 64 - LEGISLATIVE RULE WEST VIRGINIA DEPARTMENT OF HEALTH AND HUMAN RESOURCES › Series 64-01 - Rules Of Procedure For Contested Case Hearings And Declaratory Rulings › Section 64-1-14 - Appeal

Current through Register Vol. XLI, No. 28, July 12, 2024
Appeal - an appeal from any final order or ruling entered in
				  accordance with this rule shall be in accordance with the provisions of W. Va.
				  Code §
									29A-5-4.