229 sections in this chapter.
W. Va. Code § 12-3-10A Purchasing Card Program
2.2K chars
Notwithstanding the provisions of section ten of this article, payment of claims may be made through the use of the state Purchasing Card Program authorized by the provisions of this section. The Auditor, in cooperation with the Secretary of the Department of Administration, may …
W. Va. Code § 12-3-10B Fraudulent or unauthorized use of purchasing cardprohibited; penalties
1.0K chars
(a) It is unlawful for any person to use a state purchasing card, issued in accordance with the provisions of section ten-a of this article, to make any purchase of goods or services in a manner which is contrary to the provisions of section ten-a of this article or the rules pro…
W. Va. Code § 12-3-10C Transaction fees; disposition of fees
2.1K chars
(a) In order to promote and enhance the use of the state purchasing card program established by the provisions of section ten-a of this article and in order to maintain and develop the fiscal operations and accounting systems of the state, the Auditor and the treasurer may assess…
W. Va. Code § 12-3-10D Purchasing Card Fund continued; expenditures
1.7K chars
(a) All money received by the state pursuant to any agreement with vendors providing purchasing charge cards, and any interest or other return earned on the money, shall be deposited in a special revenue revolving fund, designated the Purchasing Card Administration Fund, in the S…
W. Va. Code § 12-3-10E Purchasing Card Advisory Committee created; purpose; membership; expenses
1.3K chars
(a) There is created a Purchasing Card Advisory Committee to enhance the development and implementation of the purchasing card program. The committee shall solicit input from state agencies and make recommendations to improve the performance of the Purchasing Card Program. The co…
W. Va. Code § 12-3-10F Receiving report required for commodities received
1.9K chars
A receiving report shall be submitted to the State Auditor verifying the receipt of commodities by a state spending unit. The receiving report shall be an internally-generated document, either written or prepared using electronic media, that identifies commodities received. Commo…
W. Va. Code § 12-3-10G Acceptance by Auditor for payment of a claim submitted by electronically generated invoices
0.7K chars
The State Auditor may consider an agency-generated electronic invoice as an original invoice pursuant to section ten of this article and any applicable rules approved thereto if the invoice contains the vendor name, vendor address, invoice number, invoice date, invoice amount, de…
W. Va. Code § 12-3-11 Travel expenses; rules to be promulgated concerning travel expenses; dues to voluntary organizations; recruitment expenses for Higher Education Policy Commission and West Virginia higher education governing boards; moving expenses of employees of Higher Education Policy Commission and West Virginia higher education governing boards
2.9K chars
(a) The Governor shall promulgate rules concerning out-of-state travel by state officials and employees, except those in the legislative and judicial branches of the state government and except for the Attorney General, Auditor, Secretary of State, treasurer, Board of Investments…
W. Va. Code § 12-3-12 Expiration of unexpended appropriations; reappropriations
2.2K chars
(a) Except as provided in subsection (b) of this section, every appropriation that is payable out of the general revenue, or so much thereof as may remain undrawn at the end of the year for which made, shall be deemed to have expired at the end of the year for which it is made, a…
W. Va. Code § 12-3-12A Payment of salaries of employees of Higher Education Policy Commission, Council for Community and Technical College Education and institutions of higher education over the twenty-six biweekly pay cycle
0.6K chars
Notwithstanding the provisions of section twelve of this article, in the event that an employee of the Higher Education Policy Commission, Council for Community and Technical College Education or of any of the institutions which they govern elects to receive his or her salary ove…
W. Va. Code § 12-3-13 Salaries not to be paid until services rendered
0.1K chars
No money shall be drawn from the treasury to pay the salary of any officer or employee before his services have been rendered.
W. Va. Code § 12-3-13A Deductions by State Auditor from salaries of state officials and employees to pay taxes and purchase United States government bonds
2.7K chars
The Auditor of the State of West Virginia is authorized to deduct and withhold sums from the salaries or other compensation of state officials and employees, to purchase United States government bonds and other United States government obligations, or to pay taxes as may be requi…
W. Va. Code § 12-3-13B Voluntary deductions by State Auditor from salaries of employees to pay supplemental health and life insurance premiums; voluntary other deductions
1.4K chars
(a) Any officer or employee of the State of West Virginia may authorize that a voluntary deduction from his or her net wages be made for any supplemental health and life insurance premium, subject to prior approval by the Auditor. Such deductions shall be authorized on a form pro…
W. Va. Code § 12-3-14 Expenditures for institutions to be confined to appropriations for fiscal year; exceptions
0.5K chars
It shall be unlawful for the superintendent, manager, any officer, or any person or persons, board or body, acting or assuming to act for and on behalf of any institution, kept or maintained in whole or in part by this state, to expend for any fiscal year any greater sum for the …
W. Va. Code § 12-3-15 Expenditures for institutions in excess of appropriations; unauthorized debts; use in part payment of appropriation for whole payment
0.7K chars
It shall be unlawful for any such officer, board, body or person to expend for the erection, improvement or repair of any building or structure, or for the purchase of any real estate or other property, or upon any contract or undertaking whatsoever to be performed in whole or in…
W. Va. Code § 12-3-16 Personal liability and penalty for violation of two preceding sections
0.9K chars
Any such officer or person who, in violation of any of the provisions of the two preceding sections, shall expend any sum or amount of money, or incur any debt or obligation, or make or participate in the making of any such contract, or shall be a party to any such transaction in…
W. Va. Code § 12-3-17 Liabilities incurred by state boards, commissions, officers or employees which cannot be paid out of current appropriations
1.1K chars
Except as provided in this section, it shall be unlawful for any state board, commission, officer or employee: (1) To incur any liability during any fiscal year which cannot be paid out of the then current appropriation for such year or out of funds received from an emergency app…
W. Va. Code § 12-3-18 Itemized statement of claims against counties, school districts or municipalities; false swearing; indorsement
1.7K chars
It shall be unlawful for any county court, Board of Education or the council of a municipal corporation, or other body charged with the administration of the fiscal affairs of any county, school district, independent school district or municipality, to pay any claim for services …
W. Va. Code § 12-3-19 General order by county commission, board of education or governing body of a municipal corporation prohibited
1.0K chars
It shall be unlawful for any county commission, Board of Education or the governing body of a municipal corporation, or other body charged with the administration of the fiscal affairs of any county, school district, independent school district or municipality, to issue any gener…
W. Va. Code § 12-3-1A Payment by deposit in bank account
1.7K chars
The Auditor may issue his warrant on the treasurer to pay any person claiming to receive money from the treasury by deposit to the person's account in any bank or other financial institution by electronic funds transfer, if the person furnishes authorization of the method of paym…
W. Va. Code § 12-3-1B Voluntary direct deposits by Auditor of salaries of employees to banks or other financial institutions
1.2K chars
Any officer or employee of the State of West Virginia may authorize the direct deposit of his or her net wages to his or her account in any bank or other financial institution by electronic funds transfer. Direct deposit authorizations shall comply with the requirements of sectio…
W. Va. Code § 12-3A-2 Definitions
1.3K chars
As used in this article, the following words and terms have the following meanings, unless the context clearly indicates otherwise: (a) "Document" means any authentication, certificate, claim, form, invoice, record, report, requisition, security, statement or other similar item t…
W. Va. Code § 12-3-2 Auditor may administer oaths; seal
0.2K chars
The Auditor may administer oaths in relation to any claim presented to him in his official character. He may have and use an official seal, which may be affixed to any official certificate or other paper intended to be used outside of this state.
W. Va. Code § 12-3-20 Electronic or wire transfer
3.5K chars
(a) Notwithstanding any other provision of this code to the contrary, whenever the treasurer of a county board of education, a county commission or a municipality is authorized or directed pursuant to law to disburse or transfer on behalf of the county board of education, county …
W. Va. Code § 12-3A-3 Financial electronic commerce
1.4K chars
(a) The State Auditor and the State Treasurer shall implement electronic commerce capabilities for each of their offices to facilitate the performance of their duties under this code. The State Treasurer shall competitively bid the selection of vendors needed to provide the neces…
W. Va. Code § 12-3A-4 Payment by a West Virginia pay card
1.4K chars
The State Auditor and the State Treasurer may jointly establish a state-stored value debit card program known as the "West Virginia Pay Card" for recipients of employee payroll, retirement benefits, entitlement programs, vocational rehabilitation services funds disbursed pursuant…
W. Va. Code § 12-3-4 No check to be drawn on depository having insufficient funds; necessity of warrant and check or electronic funds transfer
0.5K chars
The treasurer shall draw no check on any depository unless there is money enough in the depository to the credit of the treasury to pay the check when duly presented for payment. No depository holding money to the credit of the treasury shall pay out the same, or any part thereof…
W. Va. Code § 12-3A-5 Limited establishment and use of point of sale terminals, etc., for special purposes and circumstances relating to certain public assistance payments
3.1K chars
(a) The State Treasurer shall have authority to contract with banking institutions and other entities to establish point of sale terminals ("POS terminals"), as defined in section twelve-b, article eight, chapter thirty-one-a of this code, that accept the West Virginia check card…
W. Va. Code § 12-3-5 When requisition to Auditor sufficient authority for issuing warrant
0.8K chars
(a) When an appropriation has been made by law, subject to the order or payable on the requisition of a particular officer, board or person, the order or written or electronic requisition is sufficient authority to the Auditor to issue a warrant for the same or any party thereof.…
W. Va. Code § 12-3-6 Requisitions on behalf of state boards and institutions
1.2K chars
(a) An appropriation made to or for any state board or institution shall be drawn from the Treasury upon the requisition of an appropriate officer thereof to the Auditor at such times and in such amounts as is necessary for the purposes for which the appropriation is made. The Au…
W. Va. Code § 12-3A-6 Receipting of electronic commerce purchases
4.0K chars
(a)(1) The State Treasurer may establish a system for acceptance of credit card and other payment methods for electronic commerce purchases from spending units. Notwithstanding any other provision of this code to the contrary, each spending unit, utilizing WEB commerce, electroni…
W. Va. Code § 12-3-7 Payment of compensation and expenses of members of state boards and commissions; embezzlement
1.3K chars
(a) Unless otherwise provided by law, a member of any state board or commission: (1) Receives $4 per day for each day necessarily employed as such, including time spent traveling to and returning from the meeting location; (2) Receives the actual and necessary expenses incurred i…
W. Va. Code § 12-3A-7 Method of sale or disposal of personal property
0.4K chars
(a) Notwithstanding any other provision in this code to the contrary, the Treasurer, or any other state spending unit that has the authority to sell or dispose of personal property in its possession, may do so by using electronic commerce. (b) The sale of property by the Treasure…
W. Va. Code § 12-3-8 Requisition on behalf of institutions to be accompanied by statement showing funds on hand
0.8K chars
A requisition made upon the Auditor for any money appropriated for a state correctional facility; the West Virginia School for the Deaf and Blind; state mental health facilities; state hospitals; corrections facilities; Marshall University; West Virginia University; any other pub…
W. Va. Code § 12-3-8A Limitation on requisitions from judicial accounts
0.3K chars
No requisition shall be made upon the Auditor for any money appropriated for the judicial system of the state, unless prior approval shall have been obtained from the Supreme Court of Appeals or its administrative director authorizing such requisition.
W. Va. Code § 12-3-9 Certificate with requisition as to need of money for present use
0.5K chars
Every board or officer authorized by law to issue requisitions upon the Auditor for payment of money out of the State Treasury, shall, before any such money is paid out of the State Treasury, certify to the Auditor that the money for which such requisition is made is needed for p…
W. Va. Code § 12-4B-1 Legislative findings
1.9K chars
The Legislature finds that: (a) Educational facilities, nonprofit organizations, juvenile detention centers, municipal and county public safety offices and other public, charitable or educational enterprises or organizations are always in need of computers, telecommunications dev…
W. Va. Code § 12-4A-1 Legislative findings
0.6K chars
The Legislature finds that there is no centralized state authority responsible for receiving and referring reports of possible fraud, misappropriation of, mismanagement or waste of state funds. It is the intent of the Legislature to see that all state funds are utilized for the m…
W. Va. Code § 12-4-1 Biennial reports
0.5K chars
All reports, settlements, accounts and statements which are now, or that hereafter may be required by law, shall be kept and made to conform to the fiscal year. As soon as practicable after June thirtieth, nineteen hundred and thirty-two, each of the officers or boards now or her…
W. Va. Code § 12-4-10 State not preferred as to unsecured claim
0.4K chars
On and after February 1, 1933, the state shall not, by virtue of prerogative or any other right, have any priority or preference of any claim or demand in its favor which is not made a lien and given such priority and preference by statute, over any other unsecured or common cred…
W. Va. Code § 12-4-11 Exceptional items fund
1.1K chars
(a) There is hereby created in the Treasurer's Office a special fund known as the "exceptional items fund" to be administered by the treasurer pursuant to the provisions of this section and rules and regulations established thereunder. (b) The treasurer is authorized to make tran…
W. Va. Code § 12-4-12 Treasurer authorized to provide check-cashing service; establishment and audit of cash funds
1.3K chars
The treasurer may provide a check-cashing service at his or her office in the capitol building and may charge fees for the service for each check cashed and for each check returned for insufficient funds. For this purpose, he or she may establish from receipts in the treasury not…
W. Va. Code § 12-4-14 West Virginia Grant Transparency and Accountability Act; Accountability of grantees receiving state funds or grants, procedures, reporting, auditing, investigations, and recovery; sworn statements by volunteer fire departments; rule making, criminal penalties
19.3K chars
(a) This section may be cited as the West Virginia Grant Transparency and Accountability Act. The West Virginia Grant Transparency and Accountability Act is intended to develop a coordinated, nonredundant process for the effective oversight and monitoring of state grant recipient…
W. Va. Code § 12-4-14A Workers' Compensation Subsidy for Volunteer Fire Departments; creation of program; Auditor to administer
6.4K chars
(a) For the purposes of this section: (1) "Fiscal year" means the fiscal year of the state. (2) "Individual base year premium" means the individual premium that became due and payable by a volunteer fire department after June 30, 2010, but before July 1, 2011. (3) "Individual pre…
W. Va. Code § 12-4-14B Accountability of volunteer and part-volunteer fire companies or departments receiving state funds for equipment and training; review or audit of expenditures; withholding of state funds for delinquency or misuse; notifications
8.3K chars
(a) Definitions. — For the purposes of this section: “Equipment and training grant” means a grant of money to a volunteer fire company or a part-volunteer fire department from the Fire Service Equipment and Training Fund created in §29-3-5f of this code; “Formula distribution” me…
W. Va. Code § 12-4-14C Accountability of volunteer and part-volunteer fire companies or departments receiving state funds for equipment and training; review or audit of expenditures; withholding of state funds for delinquency or misuse; notifications
8.2K chars
(a) Definitions. — For the purposes of this section: “Equipment and training grant” means a grant of money to a volunteer fire company or a part-volunteer fire department from the Fire Service Equipment and Training Fund created in §29-3-5f of this code; “Formula distribution” me…
W. Va. Code § 12-4-15 Bank at school
0.8K chars
(a) The State Treasurer may conduct a program in West Virginia public schools to educate students about banking activities and to encourage savings. Banking institutions under the jurisdiction of the West Virginia commissioner of banking may participate in the program by assistin…
W. Va. Code § 12-4-16 Transfer of specified excess funds
1.4K chars
(a) The treasurer has authority to monitor all state funds and accounts created by the Legislature. The treasurer shall transfer, using the state's accounting system, the appropriate amount of excess funds whenever the Legislature has: (1) Created a fund or account and provided t…
W. Va. Code § 12-4-17 Retention and disposal of Treasurer's records
1.4K chars
The Treasurer shall develop procedures for the storage, retention and disposal of records filed with, submitted to or created by the Treasurer's office. The procedures shall comply with the requirements for state records, as defined in section three, article eight, chapter five-a…
W. Va. Code § 12-4-2 Accounts of Treasurer and Auditor; Auditor to certify condition of revenues and funds of the state
1.2K chars
The Treasurer shall keep in his or her office separate accounts with each depository, and also a summary account for the state, and when money is paid into the treasury, it shall be charged to the proper depository and credited to a summary account. The Auditor shall keep in his …