reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-02 - Indexing Of State-Owned Lands › Section 155-2-3 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. "Assessed
				value" means the current value of the property as determined by that county's
				assessor.
3.2. "Auditor" means the
				West Virginia State Auditor.
3.3.
				"Consideration or value" means the purchase price of the property.
3.4. "County Clerk" means any individual duly
				elected or appointed to serveas a clerk of a county commission.
3.5. "Grantee" means the West Virginia state
				agency or department purchasing the land.
3.6. "Grantor" means the prior owner of the
				property who transfers title to the State.
3.7. "Parcel number" means the specific
				number associated with a property which corresponds to a specific location on
				the county tax map.
3.8. "Split
				number" means the specific number associated with a property to differentiate
				different legal interests in a particular property.
3.9. "Sub-parcel number" means the specific
				number associated with a property which apportions a parcel number into one or
				more sub-parcels.
3.10. "Taxing
				district" means a specific district within a county used to apportion property
				locations for taxation purposes.
3.11. "Tax map number" means the specific
				number associated with a property which corresponds to a specific county tax
				map.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-02 - Indexing Of State-Owned Lands › Section 155-2-4 - Procedures for electronic filing of index data

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. County clerks must submit state-owned
				land data to the State Auditor's Office County Collections Division via e-mail
				no less than once per month.
4.2.
				The proper e-mail address for electronic submission of state-owned land data
				shall be posted on the State Auditor's Office website:
www.wvsao.gov
4.3. State-owned land data must be submitted
				in the following formats. No other formats will be accepted:
4.3.1. Microsoft Access database (ACCDB
				file);
4.3.2. Microsoft Excel
				spreadsheet (XLS, XLSX file), or;
4.3.3 Comma-separated values file (CSV
				file).
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-03 - Standards For Voluntary Payroll Deductions › Section 155-3-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule authorizes the State Auditor to regulate and grant approval of requests
				for voluntary payroll deductions from salaries of State officers and
				employees.
1.2. Authority. -- W.
				Va. Code §
									12-3-13b
1.3. Filing Date. -- March 31, 2023
1.4. Effective Date. -- March 31,
				2023
1.5. Sunset Provision -- This
				rule shall terminate and have no further effect ­August 1,
				2028.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-03 - Standards For Voluntary Payroll Deductions › Section 155-3-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. Bi-weekly Pay
				Period. -- The two-week pay period at the end of which state officers and
				employees are paid their salaries and wages due, and which periods are
				maintained by the wvOASIS and State Auditor's HRM systems.
2.2. Charitable Organization. -- A non-profit
				organization that solicits monies for a particular cause. The organization must
				be registered and in good standing with the Secretary of State.
2.3.Commercial Organization. -- A commercial
				organization or company that offers services to an employee for a premium or
				fee. The organization must be registered and in good standing with the
				Secretary of State.
2.4. Net Wages.
				-- The amount of salary or wages payable to a state officer or employee after
				all deductions for required tax withholdings, including, but not limited to,
				federal income taxes, state income taxes, Medicare and social security taxes,
				voluntary contributions to pre-tax deferred compensation programs, or other
				required or voluntary deductions.
2.5. Payroll Deduction. -- Any amount
				subtracted from an employee's salary, either voluntarily or as mandated by the
				Federal Government, State Government or a Court of appropriate jurisdiction.
				The term shall not include any amount for union, labor organization, or club
				dues or fees. Each agency is responsible for entry and maintenance of each
				payroll deduction and retaining appropriate support for its officers and
				employees.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-03 - Standards For Voluntary Payroll Deductions › Section 155-3-3 - State Auditor's Office Responsibilities

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1.
West Virginia
				Code
§
									12-3-13 b authorizes any officer
				or employee of the State of West Virginia to request from the Auditor that a
				voluntary deduction be made from his or her wages for supplemental life and
				health insurance. It also permits the Auditor to authorize and approve other
				voluntary deductions.
3.2. Approval
				by the Auditor of plans or documents submitted by employees for participation
				in voluntary payroll deductions shall not be construed to impose a fiduciary
				duty upon either the Auditor or the State of West Virginia. Financial support
				for participation in the plans shall be drawn from voluntary payroll deductions
				from participating employees and the voluntary payroll deduction does not
				create an obligation upon State funds or revenues. Resolution or settlement of
				disputes or losses between participating employees, associations and
				organizations offering approved plans shall be handled by the appropriate
				regulatory agency as designated by law. This rules does not prohibit private
				actions brought by employee participants against a commercial
				organization.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-03 - Standards For Voluntary Payroll Deductions › Section 155-3-4 - Method of Deductions

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1.
				Supplemental health or life insurance. Voluntary deductions for monthly
				premiums for supplemental health or life insurance will be deducted from a
				state officer's or employee's net wages in equal installments each bi-weekly
				pay period, unless otherwise approved by the Auditor.
4.2. Charitable or other voluntary
				deductions. Charitable or other voluntary deductions will be deducted from a
				state officer's or employee's net wages in equal installments each bi-weekly
				pay period, unless otherwise approved by the Auditor.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-03 - Standards For Voluntary Payroll Deductions › Section 155-3-5 - Request for Voluntary Deductions

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. To request a voluntary deduction for
				supplemental life and health insurance or approved voluntary other deductions,
				an officer or employee shall complete a form to be provided by the supplemental
				life or health insurance organization, other commercial organization, or
				charitable organization, as accepted by the employee's agency or department,
				unless a form is otherwise prescribed or required by the Auditor. The Auditor
				may require such other information that in his or her discretion is needed to
				support the deduction.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-03 - Standards For Voluntary Payroll Deductions › Section 155-3-6 - Method of Determining Eligibility for Voluntary Deductions

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. Charitable
				Organizations
6.1.1. The Auditor may
				authorize and approve voluntary deductions from a state officer or employee's
				net wages for contributions to a charitable organization as defined in
				Subsection 2.2 of this rule: Provided, that the charitable organization has at
				least 50 state employees enrolled and the enrolled employees are from at least
				two state agencies, unless otherwise approved by the Auditor.
6.1.2. An eligible charitable organization or
				a state officer or employee may request that the Auditor make a voluntary
				deduction for a charitable contribution. If the charitable organization meets
				the requirements of this rule, the Auditor may process any authorized voluntary
				deduction for that charitable organization.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-04 - Transaction Fee And Rate Structure › Section 155-4-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule authorizes the State Auditor and State Treasurer to assess joint
				transaction fees for all financial documents that are received by the Auditor
				to be processed on the State central accounting system.
1.2. Authority. -- W. Va. Code §
									12-3-10c.
1.3. Filing Date. -- April 5, 2012.
1.4. Effective Date. -- April 5,
				2012.
1.5. W. Va. Code §
									12-3-10c
				authorizes the Auditor and Treasurer to assess transaction fees in order to
				promote and enhance the use of the state purchasing card program established by
				the provisions of W. Va. Code §
									12-3-10a
				and to maintain and develop the fiscal operations and accounting systems of the
				state.
1.6. The Auditor may assess
				a penalty fee against spending units of state government who submit claims for
				payment of goods and services when those claims are authorized to be paid by
				use of a state purchasing card and the spending unit has failed to utilize the
				state purchasing card.
1.7. The
				Auditor may assess a transaction fee for every transaction received
				electronically or otherwise by the Auditor from spending units of state
				government.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-04 - Transaction Fee And Rate Structure › Section 155-4-2 - 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. "OMB" means the Federal agency Office of
				Management and Budget.
2.3.
				"Purchase Card" or "card" means the charge card authorized by W. Va. Code
				§
									12-3-10a.
2.4. "Technology fund" means the fund created
				in the state treasury as authorized by W. Va. Code §
									12-3-10c.
2.5. "Treasurer" means the Treasurer of the
				State of West Virginia.
2.6. "West
				Virginia Financial Information Management System, 'WVFIMS'", means the
				centralized accounting system used by all state agencies for processing
				financial transactions and maintained by the Auditor and the Department of
				Administration.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-04 - Transaction Fee And Rate Structure › Section 155-4-3 - Transaction Fee Structure

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1.
				The transaction fee structure and rate shall be in compliance with the
				following federal Office of Management and Budget Circulars and provisions of
				the Code of Federal Regulations: Circular No. A-21, "Cost Principles for
				Educational Institutions" as amended May 10, 2004; 2CFR Part 225: Circular No.
				A-87, "Cost Principles for State, Local, and Indian Tribal Governments" as
				amended August 31, 2005; and Circular A-110, "Uniform Administrative
				Requirements for Grants and Agreements with Institutions of Higher Education,
				Hospitals, and other Non-Profit Organizations" as amended September 30,
				1999.
3.2. The transaction fee
				structure shall be reviewed each fiscal year by the Auditor and Treasurer to
				determine whether any changes are required to maintain Federal and state
				compliance. The transaction fee shall not exceed the lesser of the rate as
				determined in subsection 3.1 of this rule or $1.00 per transaction. The fee
				shall continue in effect until December 31, 2017.
3.3. The Auditor and Treasurer shall maintain
				in their respective offices all necessary documentation, including the detailed
				cost information and financial schedules, that were used in computing the
				transaction fee rate.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-04 - Transaction Fee And Rate Structure › Section 155-4-4 - Penalty Fee Structure

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. The
				Auditor may assess a penalty fee for transactions received for payment when
				those transactions are authorized to be paid by the state purchasing card and
				the spending unit did not utilize the state purchasing card. The Auditor shall
				make provisions for certain purchases, such as emergency purchases or purchases
				made where the card could not be utilized or other circumstances as determined
				by the Auditor, to be made without penalty when the card was not
				used.
4.2. Beginning June 1, 2004,
				the Auditor may assess a penalty fee of $2.00 per transaction.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-04 - Transaction Fee And Rate Structure › Section 155-4-5 - Disposition of Fees

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. All fees
				collected shall be deposited in the state treasury and credited to the
				"Technology Support and Acquisition Fund" as authorized by the W. Va. Code
				§
									12-3-10c
				to be administered and maintained by the Auditor.
5.2. The Auditor and Treasurer shall divide
				the collections of the fund between their respective offices in the
				proportionate share that each office's cost is to the total cost in the rate
				base.
5.3. The Auditor shall make
				periodic transfers of funds to the Treasurer's Office, as jointly agreed upon,
				of the funds collected, provided, that at least two transfers occur during each
				fiscal year.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-04 - Transaction Fee And Rate Structure › Section 155-4-6 - Accounting Requirements

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. The
				Auditor shall bill each agency for every transaction, as defined and used in
				the state's central accounting system, WVFIMS, when received for processing.
				The Auditor shall calculate and bill each agency on a monthly basis.
6.2. The Auditor and Treasurer shall each
				maintain in their respective offices financial statements of the technology
				fund according to generally accepted accounting principles.
6.3. The Auditor and Treasurer shall include
				the fund financial data for their respective offices in the annual statewide
				cost allocation plan that is submitted to the Federal agency.
6.4. The fund is subject to Federal audit as
				required for the annual statewide single audit.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-05 - State Auditor's Computer And Technology Donation Program › Section 155-5-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				legislative rule establishes the operation of the State Auditor's computer and
				technology donation program, procedures for implementation, public
				communication and fair distribution of donated computers and other related
				technology.
1.2. Authority. -- W.
				Va. Code §
									12-4B-2.
1.3. Filing Date. -- April 4, 2003.
1.4. Effective Date. -- April 4,
				2003.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-05 - State Auditor's Computer And Technology Donation Program › Section 155-5-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. Agency. The
				Office of the State Auditor.
2.2.
				Applicant. Any educational facility, nonprofit organization, juvenile detention
				centers, and municipal and county public safety offices or other public,
				charitable or educational enterprise or organization applying to receive
				computers and other donated technology under the computer and technology
				donation program created under W. Va. Code §
									12-4B-2.
2.3. Application Form. A form to be created
				by the director containing such information or requests for information as are
				necessary to donate the obsolete equipment, such as: authority to make the
				request or approval to receive such equipment from the appropriate authority
				within the applicant; a statement of intended use; the number of people who
				will be able to access or use the equipment; a waiver of liability for the
				agency; and such other information as would be useful to the director and
				others who would determine allocation of the donations.
2.4. Director. The day-to-day manager of the
				computer and technology donation program.
2.5. Eligible Institutions. Any eligible
				institution listed as applicant in subsection 2.2.
2.6. Item of Obsolete Equipment. One item
				shall mean any unit or combination of units of obsolete equipment as designated
				by the director to be offered for donation in the program. An example of one
				unit would be a single computer monitor, printer, mouse or other item of
				obsolete equipment offered for donation under the program. A single unit may
				also be the combination of a monitor, computer, mouse or other obsolete
				equipment offered for donation under the program.
2.7. Obsolete Equipment. Equipment certified
				by the agency Information Technology Director as no longer fit for an existing
				agency use.
2.8. Program. The
				computer and technology donation program created under W. Va. Code §
									12-4B-2.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-05 - State Auditor's Computer And Technology Donation Program › Section 155-5-3 - Directors Duties

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. The
				director shall keep records and accounts that identify the equipment donated,
				the age of the equipment, the reasons for declaring the equipment obsolete and
				to which eligible institution the obsolete equipment was donated.
3.2. The director may work with the
				information technology staff of the agency to determine which equipment is
				obsolete equipment.
3.3. The
				director shall be responsible for securing such publicity and notice of the
				program as he or she deems necessary to assure that eligible institutions are
				aware of the availability of computers or technology for
				distribution.
3.4. The director
				shall maintain for three years either in hard copy or by other media a record
				of all publications or other forms of notice used by him or her to effect
				notice to eligible institutions.
3.5. The director, annually, upon a date set
				by the auditor, but in time for inclusion in the report of the auditor to the
				legislature, shall report to the auditor upon all his duties and the donations
				of obsolete equipment made to eligible institutions.
3.6. The director shall implement these
				rules, amend them, per the requirements of W. Va. Code §29A, as necessary
				to fulfill the intent of W. Va. Code §
									12-4B-1 et
				seq.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-05 - State Auditor's Computer And Technology Donation Program › Section 155-5-4 - Administration

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. The director
				shall receive obsolete equipment as so designated by the appropriate officer
				within the agency, and shall store it or hold it in an appropriate place so as
				to avoid any damage or degradation of the integrity of the obsolete
				equipment.
4.2. The director shall
				keep a record of: all such obsolete equipment received, and what, if anything
				is not functional on the obsolete equipment. Upon receipt and inspection, the
				director shall then devise an organizational plan for offering the obsolete
				equipment for donation. Under this section, as part of his or her
				organizational plan, the director may hold such obsolete equipment until he or
				she determines that the equipment should be donated so as to maximize its
				usefulness. An example of such a hold over would be holding a computer monitor
				until a computer becomes available and thereafter, at the time required by this
				rule, offering for donation the two units together as one item.
4.3. The director shall receive such obsolete
				equipment and may, if the expense for doing so is minimal, repair such
				equipment to the extent repair is deemed reasonably by the director. Nothing in
				this rule, however, may require the director to repair obsolete equipment prior
				to offering it for donation. He or she must only disclose to applicants any
				repairs that, to the best of the directors knowledge, need to be undertaken to
				make the obsolete equipment fully functional.
4.4. Nothing in this rule may be construed to
				require the director or the agency to maintain the obsolete equipment after it
				has been donated. Once equipment is donated it is no longer the property or
				obligation of the agency.
4.5. The
				director shall initiate whenever he or she deems necessary, the offering of
				obsolete equipment to eligible institutions.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-05 - State Auditor's Computer And Technology Donation Program › Section 155-5-5 - Notice

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. The director
				shall, whenever he or she deems necessary and appropriate, provide notice to
				eligible institutions of the availability of obsolete equipment. Such notice
				may be by whatever method the director deems appropriate as long as such method
				is regularly and customarily utilized.
5.2. The notice sent shall include the number
				of items offered for donation, the condition of the items, and the name,
				address, phone, fax and electronic mail address of the director to whom
				recipients of the notice must send a request for a donation request application
				package.
5.3. Upon receipt of a
				request for an application package, the director shall send to the applicant an
				application package containing such information or requests for information as
				are necessary to donate the obsolete equipment to the applicant, such as:
				authority to make the request or approval to receive such equipment from the
				appropriate authority within the applicant; a statement of intended use; the
				number of people who will be able to access or use the equipment; a waiver of
				liability to the agency; and such other information as would be useful to the
				director and others who would determine allocation of the donations.
5.4. Completion of an application package
				with all information requested and all forms signed by the appropriate
				authority is required for an applicant to be given consideration under the
				program.
5.5. In the event that
				requests for donation exceed the number of items available, the director may
				select the applicants to receive donations or may assemble a small committee to
				help him or her decide among the applicants which eligible institution shall
				receive the items offered for donation.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-05 - State Auditor's Computer And Technology Donation Program › Section 155-5-6 - Selection

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. The
				distribution of obsolete equipment to applicants may be made equitably by
				whatever written criteria is developed by the director.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-05 - State Auditor's Computer And Technology Donation Program › Section 155-5-7 - Liability and Miscellaneous

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1.
				Neither the agency nor the auditor and director, either in his or her official
				or personal capacities, are liable for the malfunction, repair, failure or harm
				caused to those receiving, using, handling or operating the donated obsolete
				equipment.
7.2. If any provision or
				application of this rule is held invalid, the invalidity does not affect any
				other provision or application of this rule which can be given effect without
				the invalid provision or application, and to this end the provisions of this
				rule are severable.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-06 - Local Government Purchasing Card Program › Section 155-6-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				legislative rule is an explanation and clarification of operative procedures
				for the Local Government Purchasing Card Program. This program provides the
				preferred method of payment for goods and services.
1.2. Authority. -- W. Va. Code §
									6-9-2a.
1.3. Filing Date. -- March 30, 2020
1.4. Effective Date. -- March 31,
				2020
1.5. Sunset Date. -- This Rule
				shall terminate and have no further force or effect on March 31,
				2025.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-06 - Local Government Purchasing Card Program › Section 155-6-3 - Applicability

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. This
				legislative rule applies to all spending units of local government 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. Exempted spending units may elect to follow the
				provisions of this rule.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-06 - Local Government Purchasing Card Program › Section 155-6-4 - Power and Authority

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. The
				Director of Operations may:
4.1.1. Allow
				agency participation in the Pcard Program;
4.1.2. Require documentation of appropriate
				accounting and internal control procedures related to Pcard use;
4.1.3. Allow Pcard purchases of transactions
				not exceeding transaction limits;
4.1.4. Establish the procedures by which
				spending units may use the Pcard for cash advances;
4.1.5. Monitor spending unit records of
				transactions;
4.1.6. In joint
				effort with the Director of the Chief Inspector Division, resolve questions and
				conflicts regarding procedural matters related to the implementation and
				administration of the Pcard;
4.1.7.
				Revoke authority to use a Pcard at any level of use if it is determined that a
				spending unit is in violation of this rule;
4.1.8. Draft letters and memorandum
				concerning Pcard policies and procedures and changes in the program;
4.1.9. Maintain a current cardholder
				list;
4.1.10. Coordinate
				contractual agreements between the Provider and the State of West
				Virginia;
4.1.11. Receive, review
				and approve new Pcard application forms and cardholder maintenance forms
				reflecting cancellations or other changes to cardholder information;
4.1.12. Maintain a Pcard coordinator
				list;
4.1.13. Advise and train
				coordinators and cardholders in correct business usage of the Pcard;
4.1.14. Authorize cardholder
				renewals;
4.1.15. Approve all
				permanent limit changes for cardholders and spending units as requested by the
				coordinators;
4.1.16. Research new
				applications for the Pcard;
4.1.17.
				Assist spending units with establishing Pcard Programs;
4.1.18. Assist point of sale vendors who wish
				to participate in the Pcard Program;
4.1.19. Direct the Pcard provider to restrict
				a point of sale vendor from using the program when the restriction is in the
				best interest of the State;
4.1.20.
				Establish procedures for documenting, reconciling and paying invoices for Pcard
				transactions;
4.1.21. Approve the
				format of Pcard provider invoices;
4.1.22. Monitor available credit by spending
				units on a periodic basis, and, when necessary intervene with the provider
				and/or spending unit to prevent a spending unit from exceeding the maximum
				credit level; and
4.1.23. Market
				the program to spending units and the general public.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-06 - Local Government Purchasing Card Program › Section 155-6-5 - Payment Methods

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. The
				Pcard is to be used in the spending unit's best interest.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-06 - Local Government Purchasing Card Program › Section 155-6-6 - Itemizing Claims for Payment

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. The
				Pcard provider shall issue a detailed statement of transactions to each
				spending unit, as required by the Auditor. The Auditor may consolidate payments
				to the Pcard provider.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-06 - Local Government Purchasing Card Program › Section 155-6-7 - Violations

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Any person who
				uses a Pcard in a manner which violates this rule or the West Virginia Code is
				guilty of a felony, pursuant to W. Va. Code §
									6-9-2C.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-07 - State Purchasing Card Program › Section 155-7-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				legislative rule is an explanation and clarification of operative procedures
				for the State Purchasing Card Program. This program provides the preferred
				method of payment for goods and services.
1.2. Authority. -- W. Va. Code §
									12-3-10a.
1.3. Filing Date. -- April 7, 2008.
1.4. Effective Date. -- April 7,
				2008.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-07 - State Purchasing Card Program › Section 155-7-3 - Applicability

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. This
				legislative rule applies to all spending units of State government except those
				statutorily exempted. Exempted spending units may elect to follow the
				provisions of this rule.
3.2. In
				the event of a public necessity, rescue, relief, disaster, or state or
				federally declared emergency, a member of the Board of Public Works or his or
				her designee may authorize the use of the Pcard by emergency management or
				response personnel. Emergency management and response personnel may use the
				Pcard for all transactions permitted by this rule: Provided, That the Board of
				Public Works member or his or her designee shall provide to the Director of
				Operations a list containing the names of persons designated as emergency
				management and response personnel, and any other information required for the
				use of a state Pcard. An emergency terminates thirty (30) days from the date of
				occurrence unless previously extended or terminated in writing by the
				initiating member: Provided, however, That emergency use of the Pcard is
				permitted only during the emergency, public necessity, rescue relief or
				disaster, to which the emergency management or response personnel are
				responding, and that upon termination of the emergency, public necessity,
				rescue relief or disaster by the initiating member, or the passage by the
				legislature of a concurrent resolution terminating the emergency, public
				necessity, rescue relief or disaster, the privilege of use terminates:
				Provided, further, That emergency management and response personnel have an
				additional thirty (30) days after the termination of the emergency to pay
				invoices for goods and services rendered during the declared
				emergency.
3.3. In the event of an
				emergency affecting an institution of Higher Education, declared by the
				president of the institution and approved by the chancellor, the president or
				his or her designee may authorize the use of emergency Pcards by designated
				representatives: Provided, That the president or his or her designee shall
				provide to the Director of Operations a list containing the names of designated
				emergency purchasers, and any other information required for the use of a state
				Pcard. An emergency terminates thirty (30) days from the date of proclamation,
				unless previously extended or terminated by written proclamation signed by the
				president and approved by the chancellor: Provided, however, That emergency use
				of the Pcard is permitted only to pay for goods and services rendered during
				the emergency: Provided, further, That the institution shall have an additional
				thirty (30) days after the termination of the emergency to pay for goods and
				services rendered during the emergency.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-07 - State Purchasing Card Program › Section 155-7-4 - Power and Authority

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. The
				Director of Operations may:
4.1.a. Allow
				agency participation in the Pcard Program;
4.1.b. Require documentation of appropriate
				accounting and internal control procedures related to Pcard use;
4.1.c. Allow Pcard purchases of transactions
				not exceeding transaction limits;
4.1.d. Establish the procedures by which
				spending units may use the Pcard for cash advances;
4.1.e. Monitor spending unit records of
				transactions;
4.1.f. In joint
				effort with the Director of Auditing, resolve questions and conflicts regarding
				procedural matters related to the implementation and administration of the
				Pcard;
4.1.g. Revoke authority to
				use a Pcard at any level of use if it is determined that a spending unit is in
				violation of this rule;
4.1.h.
				Draft letters and memorandum concerning Pcard policies and procedures and
				changes in the program;
4.1.i.
				Maintain a current cardholder list;
4.1.j. Coordinate contractual agreements
				between the Provider and the State of West Virginia;
4.1.k. Receive, review and approve new Pcard
				application forms and cardholder maintenance forms reflecting cancellations or
				other changes to cardholder information;
4.1.l. Maintain a Pcard coordinator
				list;
4.1.m. Advise and train
				coordinators and cardholders in correct business usage of the Pcard;
4.l.n. Authorize cardholder
				renewals;
4.1.o. Approve all limit
				changes for cardholders and spending units as requested by the
				coordinators;
4.1.p. Research new
				applications for the Pcard;
4.1.q.
				Assist spending units with establishing Pcard Programs;
4.1.r. Assist point of sale vendors who wish
				to participate in the Pcard Program;
4.1.s. Direct the Pcard provider to restrict
				a point of sale vendor from using the program when the restriction is in the
				best interest of the State;
4.1.t.
				Establish procedures for documenting, reconciling and paying invoices for Pcard
				transactions;
4.1.u. Approve the
				format of Pcard provider invoices;
4.1.v. Monitor available credit by spending
				units on a daily basis, and, when necessary intervene with the provider and/or
				spending unit to prevent a spending unit from exceeding the maximum credit
				level; and
4.1.w. In joint effort
				with the Director of Auditing, market the program to spending units, the
				general public and municipalities.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-07 - State Purchasing Card Program › Section 155-7-5 - Payment Methods

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. The
				provisions of W. Va. Code §
									5A-3-1
				et seq., and the Purchasing Division Purchasing Rules, 148 CSR 1, apply to
				purchases made with the Pcard, except where exempt by statute.
5.2. The Pcard is to be used in the State's
				best interest.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-07 - State Purchasing Card Program › Section 155-7-6 - Itemizing Claims for Payment

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. The Pcard provider shall issue a
				detailed statement of transactions to each spending unit, as required by the
				Auditor. The Auditor may consolidate payments to the Pcard provider.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-07 - State Purchasing Card Program › Section 155-7-7 - Violations

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Any person who
				uses a Pcard in a manner which violates this rule or the West Virginia Code is
				guilty of a felony, pursuant to W. Va. Code §
									12-3-10b.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-08 - Procedure for Local Levying Bodies to Apply for Permission to Extend Time to Meet as Levying Body › Section 155-8-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				rule establishes a procedure for local levying bodies to apply for permission
				to extend the time to meet as a levying body, requires the local levying body
				to cite the reason a timely meeting was not held and that the meeting, if
				approved by the State Auditor, be held in compliance with article nine-a,
				chapter six of the West Virginia Code relating to open governmental proceedings
				at a time set by the State Auditor.
1.2. Authority. -- W.Va. Code §
									11-8-9.
1.3. Filing Date. -- May 4, 2022.
1.4. Effective Date. -- July 1,
				2022.
1.5. Sunset Date. -- This
				rule shall terminate and have no further force or effect on August 1,
				2027.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-08 - Procedure for Local Levying Bodies to Apply for Permission to Extend Time to Meet as Levying Body › Section 155-8-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
2.1. Filing Office.
				-- As used herein, the term "Filing Office" shall mean the West Virginia State
				Auditor's Office, 1900 Kanawha Boulevard East, Building 1, Room W-100,
				Charleston, WV 25305.
2.2. Good
				Cause. -- As used herein, the term "Good Cause" means a cause not reasonably
				foreseeable at the time at which it arose, circumstances which arise that are
				beyond the control of the levying body, or circumstances which, in the
				discretion of the Auditor, sufficiently excuse strict compliance with W. Va.
				Code §
									11-8-9.
2.3. Report. -- As used herein, the term
				"Report" means a report required to be filed by local levying bodies in
				accordance with W. Va. Code §
									11-8-9,
				W. Va. Code §
									11-8-10,
				and W. Va. Code §
									11-8-12.
2.4. State Auditor. -- As used herein, the
				term "State Auditor" means the West Virginia State Auditor, and any employee or
				agent thereof who is delegated responsibility for carrying out the provisions
				of this rule.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-08 - Procedure for Local Levying Bodies to Apply for Permission to Extend Time to Meet as Levying Body › Section 155-8-3 - Report of Meetings

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1.
				Generally. -- A Report must be filed with the State Auditor on or before the
				first day of April of the year in which the meeting takes place.
3.2. Manner to File Report. -- A Report shall
				be deemed filed by mailing to the State Auditor by certified mail, return
				receipt requested, or, if given prior authorization, by email transmission.
				Upon receipt, the State Auditor shall affix a time stamp which shows the date
				on which the Report was received.
3.3. Failure to File Report. -- If any
				levying body fails to file a Report as required by W. Va. Code §
									11-8-9,
				the State Auditor shall notify the levying body that it must meet and file a
				Report of that meeting on or before the fifteenth
				(15th) day of April of that year.
3.4. Manner to Notify of Failure to File a
				Report. -- The State Auditor shall notify any levying body that fails to file a
				Report by sending a Notice of Failure to File a Report to the levying body by
				certified mail, return receipt requested. The Notice of Failure to File a
				Report shall contain a statement that the levying body must meet and file a
				Report on or before the fifteenth day of April of that year.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-08 - Procedure for Local Levying Bodies to Apply for Permission to Extend Time to Meet as Levying Body › Section 155-8-4 - Procedure to Extend Time for Local Levying Body to Meet

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Generally. -- If any levying body is
				unable to meet and file a Report with the State Auditor on or before the
				fifteenth day of April, the levying body may request an extension of time to
				meet and file a Report, which extension shall not extend beyond May 1 of that
				year.
4.2. Notice to Be Filed. --
				In order to request an extension of the time to meet as a levying body, the
				levying body shall file with the State Auditor a Notice of Request for
				Extension Pursuant to W. Va. Code §
									11-8-9.
				The notice shall state the reasons that the levying body has not yet been able
				to meet. The notice shall be deemed filed by mailing to the State Auditor by
				certified mail, return receipt requested or, if given prior authorization, by
				email transmission.
4.3. Good Cause
				Alleged. -- The Notice of Request for Extension must explain why Good Cause
				exists for the State Auditor to grant the levying body an extension.
4.4. Receipt of Filing. -- Upon receipt of
				the notice, the State Auditor shall affix a time stamp which shows the date on
				which the Report was received. The State Auditor shall forthwith review the
				notice and determine whether Good Cause exists to grant the request for
				extension.
4.5. Grant or Denial of
				Request. -- Upon review of the request for extension, and after determining
				whether or not Good Cause exists to grant the extension, but no later than five
				(5) business days after receipt, the State Auditor shall inform the levying
				body whether its request has been granted or denied. Notification shall be made
				in writing by the most expeditious means available, including, but not limited
				to, email or facsimile transmission.
4.6. Effect of Granting. -- If the State
				Auditor determines that Good Cause exists to grant the requested extension, the
				State Auditor shall so inform the levying body and set a date in which the
				levying body must meet, which date shall be on or before May 1 of that
				year.
4.7. Compliance with W. Va.
				Code §
									6-9A-1
et seq.
-- If the State Auditor grants a request for
				extension, the State Auditor shall inform the levying body that the meeting set
				by the State Auditor shall comply with the provisions of W. Va. Code §
									6-9A-1
et seq.
relating to open governmental proceedings.
4.8. Effect of Denial. -- If the State
				Auditor determines that Good Cause does not exist, the State Auditor shall so
				inform the levying body. The levying body shall thereafter forthwith meet, file
				a Report, and otherwise comply with the provisions of W. Va. Code §
									11-8-9.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-09 - Accountability Requirements for State Funds and Grants › Section 155-9-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				This rule establishes standards and procedures for recipients of state funds
				and grants to account for the manner in which those funds are spent, in
				addition to outlining procedures for the stop payment of grant awards, state
				grant debarment process, grant fund recovery, and conflict of interest
				policies.
1.2. Authority. -- W. Va.
				Code §
									12-4-14.
1.3. Filing Date. -- May 4, 2022.
1.4. Effective Date. -- August 1,
				2022.
1.5. Sunset Provision. - This
				rule shall terminate and have no further force or effect on August 1,
				2027.
West Virginia Code of State Rules › Agency 155 - Auditor › Title 155 - PROCEDURAL RULE STATE AUDITOR › Series 155-09 - Accountability Requirements for State Funds and Grants › Section 155-9-3 - Reports of the Disbursement of State Grants

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Any grantee
				who receives one or more state grants totaling $50,000 or more in the aggregate
				in a state fiscal year (ending on June 30th) shall file with the grantor and
				the State Auditor a report of how the state grant funds were
				disbursed.
3.2. A grantee may
				satisfy the report requirement of subsection 3.1. of this rule through the
				performance of either an agreed-upon procedures engagement or an examination
				engagement conducted by an independent certified public accountant (CPA) in
				accordance with "Compliance Attestation Standards" established by the American
				Institute of Certified Public Accountant's Statements on Standards for
				Attestation Engagements. The scope of the report is limited to showing that
				state grants were spent for the intended purpose.
3.3. Reports required by this section shall
				contain at least the following:
3.3.1.
				Identifying State grants information;
3.3.2. The amount of award;
3.3.3. Receipts of funds;
3.3.4. Expenditures of funds;
3.3.5. The time period being reported
				on.