West Virginia Code of State Rules › Agency 54 - Solid Waste Management Board › Title 54 - LEGISLATIVE RULE SOLID WASTE MANAGEMENT BOARD › Series 54-06 - Performance Measures And Review Standards For Solid Waste Authorities Operating Commercial Solid Waste Facilities › Section 54-6-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. All terms used herein shall, unless the context indicates otherwise, have the meanings ascribed to them as set forth below.
2.1.a. "Act" means W. Va. Code §
										22C-4-1 et seq.
2.1.b. "Audit" means a systematic examination and collection of sufficient, competent evidential matter needed for an auditor to attest to the fairness of management's assertions in the financial statements, and to evaluate whether management has sufficiently and effectively carried out its responsibilities and complied with applicable laws and regulations. An audit shall be conducted in accordance with generally accepted auditing standards, standards issued by the WV State Auditor's chief inspector division, and, as applicable, the single audit requirement of OMB Circular A-133 Audits of States, Local Governments and Non-Profit Organizations.
2.1.c. "Benchmark" means a reference point to evaluate and determine the effective and efficient performance of a solid waste authority and its commercial solid waste facility and to assist in the identification of any impairments.
2.1.d. "Board" means the West Virginia Solid Waste Management Board, as established by W. Va. Code §
										22C-3-4.
2.1.e. "Commercial Solid Waste Facility" means any solid waste facility which accepts solid waste generated by sources other than the owner or operator of the facility and does not include an approved solid waste facility owned and operated by a person for the sole purpose of the disposal, processing or composting of solid wastes created by that person or such person and other persons on a cost-sharing or nonprofit basis, and does not include land upon which reused or recycled materials are legitimately applied for structural fill, road base, mine reclamation, and similar applications.
2.1.f. "Director" means the appointed executive director of the West Virginia Solid Waste Management Board.
2.1.g. "Examination" includes an audit or review as defined in W. Va. Code §
										6-9-1a.
2.1.h. "Financial audit" includes financial statement audits and financial related audits, as defined by government auditing standards and conducted by the WV State Auditor's office or designee.
2.1.i. "Improvement Consultants" means a team of experienced professionals in the field of solid waste management, appointed by the director, to conduct on-site reviews and make strategic recommendations toward remedy of serious impairments at a commercial solid waste facility operated by a county or regional solid waste authority.
2.1.j. "Impairment" means any operational, financial, managerial or any other practice(s) which diminishes the current or future efficient and effective operation of a solid waste authority or its commercial solid waste facility.
2.1.k. ?Internal Controls" are procedures and devices that serve to monitor routines, in an effort to eliminate error or impropriety.
2.1.l. "Performance Measure" means outcomes and outputs. "Outcomes" represent effects or results of programs. "Outputs" represent the units of services or activities produced.
2.1.m. "Performance Review" means an accountability system which establishes benchmarks to evaluate and determine the effective and efficient performance of a county or regional solid waste authority operating a commercial solid waste facility.
2.1.n. "Program" means solid waste disposal, recycling, composting, reduction, transferring or other solid waste management practices or any combination thereof.
2.1.o. "Review" means an inquiry or analytical procedure that provides the auditor with a reasonable basis for expressing limited assurance that there are no material modifications that should be made to the financial statements in order for them to be in conformity with generally accepted accounting principles or, if applicable, with another comprehensive basis of accounting and conducted by the WV State Auditor's office or designee.
2.1.p. "Seriously Impaired" means any operational, financial, managerial or other practice(s) which adversely affects the current or future efficient and effective operation of a solid waste authority or its commercial solid waste facility.
2.1.q. "Solid Waste Authority" means a county or regional governmental agency as defined in W. Va. Code §
										22C-3-3, and also as created and established by W. Va. Code §§
										22C-4-3 and 22C-4-4.
2.1.r. "Supersedure" means the temporary intervention by the West Virginia Solid Waste Management Board to exercise in part or whole, the powers granted to only county or regional solid waste authorities that operate solid waste facilities as provided in chapters seven, twenty two, twenty two-c and twenty-four of the W. Va. Code, and as provided in W. Va. Code §
										22C-3-26.
2.1.s. "Uniform Chart of Accounts" means delineating common revenue and expense account naming conventions to be used by all solid waste authorities as provided in § 22C-4-9 a(i).