Title 155 W. Va. C.S.R.

Auditor Auditor

Series 01 Standards for Requisitions for Payment Issued by State Officers on the Auditor

W. Va. Code R. § 155-1-1 General

1.1. Scope. -- This rule establishes standards for the form and content of requisitions for payment issued by state officers on the Auditor.

1.2. Authority. -- W. Va. Code §12-3-10; 12-3-10f.

1.3. Filing Date. -- April 7, 2026.

1.4. Effective Date. – April 7, 2026.

1.5. Sunset Provision -- This rule shall terminate and have no further force or effect ­on August 1, 2031.

W. Va. Code R. § 155-1-2 Definitions

2.1. Approve. -- To verify that pertinent information is true and accurate, and that the action requested is authorized, by affixation of the signature of an authorized person.

2. 2. Auditor. -- The Auditor of the State of West Virginia.

2.3. Authorized agency administrator. -- A Cabinet Secretary, Chief Executive Officer, or the Agency’s highest ranking administrator of record.

2.4. Authorized person. -- An individual authorized by an agency to approve and/or certify that pertinent information is true and accurate and currently on file with the Auditor.

2.5. Centralized encumbrance. -- An encumbrance recorded using any of the following document types: Centralized Purchase Order (CPO), Centralized Contract (CCT), Centralized Delivery Order (CDO), or, for certain approved agencies, a General Accounting Encumbrance (GAE).

2.6. Centralized master agreement. -- A contract maintained by the Department of Administration, Purchasing Division. Centralized master agreements may be open to all state agencies (“statewide contracts”) or restricted to the agencies who have procured the contract.

2.7. Certify. -- To verify that pertinent information is true and accurate by affixation of a manual signature by an authorized person.

2.8. Change order. -- An amendment to an original contract changing the terms and conditions, accounting information, or other term of the contract.

2.9. Commodities. -- Defined in W. Va. Code §5A-1-1 and §12-3-10f as supplies, material, equipment, contractual services and any other articles or items used by or furnished to a department, agency or institution of State government. Commodities include but are not limited to: Materials, equipment, services, supplies, printing and automated data processing hardware and software.

2.10. Contract. -- As used in this rule, a contract means a written agreement between a state agency or office and a third party, or between two or more state agencies or offices, signed by all parties which creates obligations that are enforceable or otherwise recognizable at law, and which is created and signed prior to the receipt of any goods or services: Provided, That emergency contracts appropriately authorized under statutory authority may be signed after the receipt of goods or services. A contract may include, but is not limited to, a purchase order, agreement, master agreement, or lease.

2.11. Headquarters. -- The main account information linking multiple vendor records on the VCUST together under one unified Federal Employer Identification Number (FEIN).

2.12. Invoice. -- An original written, printed or electronic documentation issued by a vendor reflecting the merchandise or service delivered or provided, including remittance information, the dates of delivery, and the cost of the merchandise or service.

2.13. Manual warrant. -- A warrant generated the same day as the requisition, outside of the regular warrant disbursement process.

2.14. Open-end contract. -- A contract that has no determined quantity or encumbrance.

2.15. Payment Request Document. -- A General Accounting Expenditure (GAX), Payment Request – Matching (PRM), Payment Request – Commodity (PRC), or WIRE document prepared in the wvOASIS system that contains the requisition information.

2.16. Potential Duplicate. -- A transaction that has been identified in wvOASIS as a transaction that may already exist or been disbursed previously.

2.17. Purchasing Card (PCard). -- A credit card issued in the name of an individual official, department, or employee of the State of West Virginia for official state use.

2.18. Receiving Report. -- A document generated by a spending unit verifying the receipt of commodities, a handwritten or electronic document initiated by the spending unit, a legible vendor’s packing slip that has been certified by an authorized agency receiver and contains the required receiving information; or an electronic receiving document generated in wvOASIS.

2.19. Requisition. -- An electronic request for payment issued by a state officer to the Auditor including all supporting documentation as may be required by law, rule or in the lawful discretion of the Auditor.

2.20. Scheduled Payment Date. -- The date request within wvOASIS system that directs the date a warrant will be disbursed to the vendor.

2.21. Service Dates. -- A pair of dates that signify the beginning and the ending date of service rendered to an agency from a vendor in accordance with a Contract.

2.22. Special Handling. -- The process which allows a warrant to be returned to the spending unit for distribution.

2.23. Spending Unit. -- The State of West Virginia and any department, agency, board, commission, bureau, council, committee, office, authority, subdivision, or institution of the State government for or to which an appropriation has been made or is to be made by the Legislature.

2.24. Vendor/Customer Table (VCUST). -- The table within wvOASIS containing the master vendor file of vendor names, addresses, and remittance information.

2.25. Vendor Invoice Number. -- A unique string of characters numbering an invoice provided by the vendor or derived by the agency using the applicable policies prescribed by the Auditor. 2.26 Walkthrough warrant. -- The process which allows for a warrant to be generated the next business day or at a time the Auditor prescribes.

2.27. West Virginia Our Advanced Solution for Integrated Systems (wvOASIS). -- The centralized accounting system used by all state agencies for processing financial transactions and maintained by the Enterprise Resource Planning Board.

2.28. Wet Signature. -- An individual’s handwritten marking affixing his or her name on a physical document and indicating his or her assent to the terms contained in the document: Provided, That a wet signature does not include, among other things, an electronic signature, any type of digital signature, or a stamp of a signature.

2.29. wvOASIS financial code components. -- The accounting code scheme used in wvOASIS which provides financial information necessary for the processing of financial transactions. The code components are:

2.29.1. APPR UNIT (APPR UNIT). -- The appropriation code corresponding to the budgetary line items in the Legislative Budget Bill;

2.29.2. BUDGET FUND YEAR (BUDGET FY). -- Represents the fiscal year in which an appropriation was authorized by the Legislature;

2.29.3. DEPARTMENT (DEPT). -- The organizational entity which has management responsibility for a fund;

2.29.4. EVENT TYPE. -- A code indicating which account will be used while also bringing in specific rules for data entry concerning referenced transactions, customer codes, vendor codes, and all defined chart of account elements in the system;

2.29.5. FUND. -- A self-balancing set of accounts, created by law, containing assets, liabilities, fund balance, revenue and expenditure accounts;

2.29.6. OBJECT (OBJ). -- The object code indicating what commodity or service was acquired by the expenditure;

2.29.7. REVENUE. -- For revenue accounts, the code indicating the type of revenue;

2.29.8. SUB-OBJECT (SOBJ). -- The sub-object code indicating what commodity or service was acquired by the expenditure, in further detail;

2.29.9. SUB-REVENUE. -- For revenue accounts, the code indicating the type of revenue in further detail, and;

2.29.10. UNIT (APPR UNIT). -- A code indicating a lower organizational level within the department structure;

W. Va. Code R. § 155-1-3 General Invoice Requirements

3.1. Itemization. -- All invoices submitted to the Auditor for payment shall be legible and contain the following:

3.1.1. A complete, clear, legible, itemized description indicating the type of materials, supplies or service provided;

3.1.2. An invoice or order date and the date(s) of service, if the item to be paid is a service;

3.1.3. The invoice must be stamped with the following certification: “I hereby certify that the items or services contained in the foregoing have been received and approved for payment.” The certification must be signed by an agency representative with authority to approve such payments. The signature must be legible. If it is not legible, the representative must print his or her name and title below or adjacent to the signature. Alternative certifications may be approved by the Auditor if required by business processes;

3.1.4. Any additional information, documentation, or explanation requested or required by the Auditor;

3.1.5. All receiving reports which correspond to any and all commodities submitted for payment on the invoice; and

3.1.6. Unless necessary to process payment, all invoices, supporting documentation, or receiving reports must be free of personally identifiable information and protected health information or such information must be redacted prior to submission to the Auditor.

3.2. Credits. -- Invoices that include credits shall not require credit memos if the credit is identified on the invoice and initialed by the agency. If the credit is not accepted/taken by the agency, documentation must be provided as to the reason. A prior credit may be applied to the current invoice with an explanatory credit memo attached. The agency shall manually adjust final total and apply their initials next to the change.

3.3. Previous balances. -- Invoices including a previous balance require sufficient documentation before the previous balance may be paid.

3.4. Vendor information. -- Both the name of the vendor and remit-to address must appear on the invoice. The name and address must match the vendor name and remit-to address contained in the VCUST record in wvOASIS. The Auditor may accept letters of assignment for payments made in care of financial institutions. The Auditor may accept documentation directly from the vendor on the vendor’s letterhead permitting payments to be directed to an alternate address or payee for remit-to purposes only, provided the alternate remittance information is linked under the same Headquarters record on the VCUST table. Such documentation, if used, must be included with each payment requisition.

3.5. Agency alterations. -- Agencies may only make small, nonmaterial alterations to an invoice and the person making the changes must initial next to each specific alteration. However, neither the agency nor the vendor may alter the name and address of the vendor on the invoice. The vendor’s name and address must match the VCUST record contained in the wvOASIS system.

3.6. Hospitality. -- All payment requests submitted to the Auditor for payment for hospitality services, including, but not limited to: food, non-alcoholic beverages, audiovisual and facility rental provided for meetings, conferences, or trainings, shall contain the following:

3.6.1. The date(s) of the event;

3.6.2. Purpose of the event;

3.6.3. Location of event;

3.6.4. If the agency falls under the oversight of the Department of Administration, Real Estate Division, a temporary space agreement with appropriate Department of Administration, Real Estate Division approvals, if required, and;

3.6.5. Number and names of specific attendees, or, certification that the event was open to the public and no specific attendance list is available.

3.7. Association Dues and Professional Memberships. -- All payment requests for association dues and professional memberships shall contain the date(s) of the effective membership period and the certification of the Authorized Agency Administrator, or his or her official designee. The Auditor may accept, on letterhead, the Authorized Agency Administrator’s delegation of authorization to certify association dues and professional memberships. A certified copy of the agency’s current Dues and Professional Memberships Budget Sheet from wvOASIS Business Intelligence may serve as a certified signature.

3.8. Payments to Third-Party Insurers. -- All payment requests submitted to the Auditor for payment of third-party casualty or liability insurance must have approval of the Board of Risk and Insurance Management.

3.9. Document approval. -- All payment requests shall contain appropriate agency approvals within the security approval log of each document comprising the payment request.

3.10. Potential Duplicate. -- Transactions identified in wvOASIS as potential duplicate transactions shall be certified by the spending unit’s Chief Financial Officer or Authorized Agency Administrator with a manual “wet” signature within the documentation in a place directed by the Auditor.

3.11. Manual warrants, walkthrough warrants, special handling. -- All requisitions intended to generate manual warrants, walkthrough warrants, or special handled warrants must have the appropriate Disbursement Options set within the document to produce the desired disbursement effects. Manual warrants or special handling requests must be pre-authorized by the Auditor.

3.12. Electronic Signatures -- Any agency may request permission to use electronic signatures in lieu of a “wet” agency signature on requisitions submitted to the Auditor for payment. Prior to submitting a request to use electronic signatures, the agency must have its electronic signature software approved by the West Virginia Office of Technology. A certificate must be issued from the West Virginia Secretary of State to use electronic signatures in accordance with W. Va. Code §39A-3-3. The agency and its employees must meet all other requirements contained in any approved legislative rule filed by the Secretary of State’s Office relating to electronic signatures. Approval of an agency’s use of electronic signatures remains in the discretion of the Auditor.

W. Va. Code R. § 155-1-4 Electronic Requisition Requirements

4.1. The Auditor may accept electronic requisitions for payment from authorized spending units. Electronic requisitions shall:

4.1.1. Be scanned with a maximum 300 dots per inch (DPI).

4.1.2. Be sent in a Compressed Adobe Portable Document Format (PDF), Joint Photographer Experts Group (JPEG or JPG), or Tagged Image File Format (TIFF).

4.1.3. Be sent in black and white only.

4.1.4. For records requiring long-term retention, not be digitally annotated in order to maintain their legal integrity. §155-1- 5. Receiving Report Requirements.

5.1. Time of Preparation. -- All receiving reports shall be prepared within 24 hours after the receipt of the commodities.

5.2. Form. -- A receiving report shall be in a format approved by the Auditor.

5.3. Itemization. -- All receiving reports submitted to the Auditor shall contain the following:

5.3.1. -- An item description for each type of commodity received along with the quantity of each type received in sufficient detail that is in agreement with the vendor invoice and/or contract; and

5.3.2. -- The date the commodities were received, meaning the actual date on which the commodities were received by the authorized individual.

5.4. Vendor information. -- All receiving reports shall contain the name and address of the vendor and remit-to address on the receiving report. This information must match the vendor name and remit-to address contained in the VCUST record in wvOASIS.

5.5. Signed Acknowledgment. -- All receiving reports shall contain the original signature or electronic user ID of the authorized individual designated to receive commodities and prepare receiving reports or create Receiving Documents. This signature acknowledges both receipt and the fact that the commodities received are acceptable for payment. Signatures must be legible. If not legible, the authorized individual must print his or her name and title below or adjacent to the signature. 5.6 Acceptable forms of receiving reports for commodities procured using the PCard are contained in the State Purchasing Card Policies and Procedures.

5.7. A wvOASIS Receiver (RC) document is an approved receiving report format for payment request documents.

W. Va. Code R. § 155-1-6 Contract Invoice Requirements

6.1. Itemization. -- All invoices submitted to the Auditor for payment against a contract shall contain the following:

6.1.1. All General Invoice Requirements as described in Section 3 above; and,

6.1.2. An item description matching to the contract, including, but not limited to, model number, quantity and unit price, indicating the type of materials, supplies or service. The materials, supplies or service shall be of the type covered under the contract and the description and prices of the materials, supplies or service on the invoice shall match the description and prices contained in the contract;

6.1.3. The change order number, contract page number and specific item number for each item appearing on the invoice, if requested by the Auditor;

6.1.4. A reference to a valid, unexpired centralized encumbrance, if required by West Virginia State Code;

6.1.5. For invoices paying against centralized master agreements, the centralized master agreement number in a location directed by the Auditor;

6.1.6. The date of record shall fall within the contract term period and shall not be for prepayment of any commodities or services unless the contract contains terms and conditions to the contrary. In accordance with West Virginia Code, prepayment prior to receipt of goods or services requires advance approval from the Auditor. The contract’s terms and conditions must reflect that payment will be made in advance of receipt of goods or services.

6.1.7. The following items are approved for prepayment and do not require separate advance approval:

6.1.7.a. Software maintenance services;

6.1.7.b. Software licenses;

6.1.7.c. Software subscriptions; and

6.1.7.d. At the discretion of the Auditor, certain monthly payments such as rental payments may be released two thirds (2/3) of the way through the month to allow time for processing and warrant disbursement;

6.1.8. Invoices with aggregate totals shall reflect the sum of the previous payments on the invoice. The sum of previous payments listed on the invoice must match the encumbrance’s closed amount or referenced line amount in wvOASIS.

6.2. All contracts with notice-to-proceed clauses must have a corresponding and accurate notice-to-proceed letter on file with the Auditor, or notice that the date the Purchasing Division has certified the contract is the date the notice-to-proceed is active; and the appropriate certification or approval. 6.3 All documentation appearing on contract documents may, at the discretion of the Auditor, be required to be included within the payment request itself for recordkeeping purposes.

6.4. Any payment request that does not reconcile to its referenced contract or does not contain complete or accurate contract information may be rejected back to the agency.

6.5. For any agency-generated ACT, APO, or AMA document, the fully-executed contract must be attached to the header document within the wvOASIS system before an invoice will be paid against such contract.

6.6. Vendor statements with multiple invoices require a memo from agency signed by the CFO, or other authorized agency representative, stating the following: “[AGENCY] acknowledges that a vendor's statement is being submitted for payment instead of separate invoices. [AGENCY] acknowledges the increased risk of duplicate payments and has instituted compensating controls, reviews, and procedures to mitigate risk that a duplicate payment may occur.”

W. Va. Code R. § 155-1-7 Building Leases and Rental Invoice Requirements

7.1. Itemization. -- All invoices submitted to the Auditor for payment against a building or facility lease for rental of office space or other premises shall contain the following:

7.1.1. All General Invoice Requirements as described in Section 3 above;

7.1.2. The lease number in a location directed by the Auditor;

7.1.3. A Scheduled Payment Date that releases the rental payment only after two thirds (2/3) of the period has passed;

7.1.4. The time period of the invoice in which rent is being paid, and;

7.1.5. Where there is no Real Estate Division approved lease: a temporary space agreement, approved by the Real Estate Division, if the agency falls under Department of Administration, Real Estate Division’s oversight.

7.1.6. If the spending unit falls under Department of Administration, Real Estate Division oversight, all expenditures for leasehold improvements must be approved by the Department of Administration, Real Estate Division if not expressly authorized in the lease documentation.

7.2. Building leases. All building leases are audited in accordance with the Department of Administration, Real Estate Division’s Guidelines. Time periods are required on all invoices to verify that the time is within the lease period. All building leases must be filed with the Auditor.

7.3. Changes. Any changes made to any lease must be filed with the Auditor. Changes to the terms and conditions of a lease must be signed by the lessor and the lessee and acknowledged before a qualified notary public.

W. Va. Code R. § 155-1-8 Contract and Encumbrance Standards

8.1. Itemization. -- Because payment requests will contain information previously entered into wvOASIS contract documents, and this information cannot be changed on the payment request, all contract documents must include:

8.1.1. Commodities, containing specific descriptions and prices. Commodities must be itemized;

8.1.2. The correct wvOASIS Financial Code Components, and;

8.1.3. The contract’s effective beginning and ending dates of service. §155-1- 9. Travel Reimbursement.

9.1. Itemization. -- All invoices submitted to the Auditor for payment or reimbursement of travel expenses for state employees or other authorized travelers must conform to all General Invoice Requirements as described in Section 3 above.

9.2. Travel Rules. -- All state employee travel reimbursements submitted to the Auditor shall comply with applicable travel rules;

9.3. Cash Advances. -- The Auditor may allow cash advances upon formal request from the spending unit. The method of cash advance requests will be specified by the Auditor.

9.3.1. The spending unit shall reconcile cash advances within thirty days of the last date of travel for which the advance was issued.

9.3.2. The Auditor may send notice to the Chief Financial Officer of the spending unit when advances are not reconciled properly.

9.3.3. The Auditor may suspend cash advance privileges if an agency fails to reconcile properly or determines the funds have been misused.

W. Va. Code R. § 155-1-10 Advance Allowance Account Settlements

10.1. Advance Allowances. -- The Auditor may provide advances to institutions of Higher Education as authorized by WV Code §18B-5-4.

10.1.1. No advance allowance account shall exceed five percent of the total of the appropriations for the governing board, council, or commission of the Higher Education entity.

10.1.2. All advance allowance accounts shall be accounted for by the applicable governing board, council, or commission every thirty days.

10.1.3. Every thirty days, the applicable governing board, council, or commission must furnish an itemized listing of all vendors paid, amounts, and invoices or documentation supporting payment to the State Auditor. Such documentation shall include:

10.1.3.1. The legal name and address of vendor;

10.1.3.2. The date the vendor was paid from the advance allowance;

10.1.3.3. The amount paid to the vendor;

10.1.3.4. The corresponding purchase order or agreement;

10.1.3.5. The invoice or other supporting documentation presented from the vendor to the agency;

10.1.3.6. Any other information considered by the Auditor to satisfy documentation requirements.

10.1.4. The Auditor may send notice to the Agency Administrator or applicable governing board, council, or commission if the advance allowance accounts are not accounted for properly under the requirements laid forth in this section.

W. Va. Code R. § 155-1-11 Payment Request and Contract Standards – Document Codes

11.1. General. -- The Auditor may direct the document code, payment method or contract document type that an agency must use to pay a certain transaction type in order to achieve a desired accounting effect. (Examples include, but are not limited to: Travel advances must be paid on TVA documents to properly record the advance receivable or payments against encumbrances must be paid on PRC/PRM documents to properly reduce encumbrances).

W. Va. Code R. § 155-1-12 Document Requirements for Payments by GAXR Document

12.1. General. -- Refund requests may be made by GAXR documents. The following must be included when submitting a GAXR document for refund:

12.1.1. The dollar amount to be refunded;

12.1.2. The reason for the refund;

12.1.3. If the amount request to refund differs from the original amount paid, how the difference was calculated;

12.1.4. Evidence of the original receipt of the funds by the Department issuing the refund;

12.1.5. The name and address of the recipient; and

12.1.6. The signature of an agency representative with authority to make such requests. The signature must be legible, or the representative must print his or her name and title below or adjacent to the signature.

12.1.7. The Auditor may approve alternative documents if necessitated by business practices.

W. Va. Code R. § 155-1-13 Miscellaneous Requirements for Wire Transfer Payments

13.1. Nonrecurring Wire Payments – For all nonrecurring wires, the State Treasurer’s Office (STO) Nonrecurring Wire form must be filled out and attached to the payment request.

Series 02 Indexing Of State-Owned Lands

W. Va. Code R. § 155-2-1 General

1.1. Scope. -- This rule details procedures and required formats for filing data with the State Auditor concerning state-owned lands.

1.2. Authority. -- W. Va. Code §14-1-21(c)

1.3. Filing Date. -- January 29, 2021

1.4. Effective Date. -- March 1, 2021

W. Va. Code R. § 155-2-2 Applicability

2.1. This procedural rule applies to all respective county clerks in the State of West Virginia who record land purchases by the State of West Virginia.

W. Va. Code R. § 155-2-3 Definitions

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 serve as 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.

W. Va. Code R. § 155-2-4 Procedures for electronic filing of index data

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). 4.4 State-owned land data must include the following data points when submitted. Each data point must be represented as a separate column or field in the following order: 4.4.1 The county where the state-owned land exists; 4.4.2 The taxing district of the state-owned land; 4.4.3 The tax map number of the state-owned land; 4.4.4 The parcel number of the state-owned land; 4.4.5 The sub-parcel number of the state-owned land; 4.4.6 The split number of the state-owned land; 4.4.7 The assessor’s account number of the state-owned land; 4.4.8 The name of the grantor of the state-owned land; 4.4.9 The name of the grantee of the state-owned land; 4.4.10 The most recent previous deed book number pertaining to the state-owned land; 4.4.11 The most recent page number within that deed book pertaining to the state-owned land; 4.4.12 The consideration or value of the state-owned land; 4.4.13 The assessed value of the state-owned land; 4.4.14 The land description, given by the assessor, that appears on the tax tickets corresponding to the state-owned land; 4.4.15 The county clerk’s recording date of the deed transferring the property interest to the state; 4.4.16 The deed book number where the deed transferring the property interest to the state resides, and; 4.4.17 The page number within that deed book for the state-owned land, after transfer.

Series 03 Standards for Voluntary Payroll Deductions

W. Va. Code R. § 155-3-1 General

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.

W. Va. Code R. § 155-3-2 Definitions

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.

W. Va. Code R. § 155-3-3 State Auditor’s Office Responsibilities

3.1. West Virginia Code §12-3-13b 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.

W. Va. Code R. § 155-3-4 Method of Deductions

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.

W. Va. Code R. § 155-3-5 Request for Voluntary Deductions

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.

W. Va. Code R. § 155-3-6 Method of Determining Eligibility for Voluntary Deductions

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.

6.2. Commercial Organizations

6.2.1. The Auditor may authorize and approve voluntary deductions from a state officer or employee’s net wages for the payment of premiums or fees to a commercial organization defined in Subsection 2.3 of this rule: Provided, that the commercial organization has at least fifty state employees enrolled and the enrolled employees are from at least two state agencies, unless otherwise approved by the Auditor.

6.2.2. An eligible commercial organization or a state officer or employee may request that the Auditor make a voluntary deduction for a premium or fee for services. If the commercial organization meets the requirements of this rule, the Auditor may process any authorized voluntary deduction for that commercial organization.

6.3. Other Voluntary Deductions

6.3.1. The Auditor may authorize and approve other voluntary deductions from a state officer or employee’s net wages for the payment of other voluntary deductions, to the extent such deductions are not prohibited by law. Provided, that the other voluntary deduction has at least fifty state employees enrolled and the enrolled employees are from at least two state agencies, unless otherwise approved by the Auditor.

Series 04 Transaction Fee And Rate Structure

W. Va. Code R. § 155-4-1 General

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.

W. Va. Code R. § 155-4-2 Definitions

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.

W. Va. Code R. § 155-4-3 Transaction Fee Structure

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.

W. Va. Code R. § 155-4-4 Penalty Fee Structure

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.

W. Va. Code R. § 155-4-5 Disposition of Fees

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.

W. Va. Code R. § 155-4-6 Accounting Requirements

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.

155CSR4

155CSR4

Series 05 State Auditor's Computer And Technology Donation Program

W. Va. Code R. § 155-5-1 General

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.

W. Va. Code R. § 155-5-2 Definitions

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.

W. Va. Code R. § 155-5-3 Directors Duties

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.

W. Va. Code R. § 155-5-4 Administration

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.

W. Va. Code R. § 155-5-5 Notice

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.

W. Va. Code R. § 155-5-6 Selection

6.1. The distribution of obsolete equipment to applicants may be made equitably by whatever written criteria is developed by the director.

W. Va. Code R. § 155-5-7 Liability and Miscellaneous

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.

155CSR5

155CSR5

Series 06 Local Government Purchasing Card Program

W. Va. Code R. § 155-6-1 General

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. -- May 2, 2025.

1.4. Effective Date. -- May 2, 2025.

1.5. Sunset Date. -- This Rule shall terminate and have no further force or effect on August 1, 2035.

W. Va. Code R. § 155-6-2 Definitions

2.1. “Auditor” means the Auditor of the State of West Virginia.

2.2. “Cardholder” means the individual responsible for and named on the Pcard.

2.3. “Chief Financial Officer” means the individual responsible for oversight of the financial activity within a spending unit.

2.4. “Director of Chief Inspector Division” means the audit program administrator for the Auditor’s chief inspector division.

2.5. “Director of Operations” means the operations’ program administrator for the Auditor’s local government purchasing card division.

2.6. “Executive Director” means the individual appointed by the Auditor to oversee and coordinate the operations and audit functions of the Purchasing Card Program and manage the purchasing card division.

2.7. “Goods” means commodities, supplies, materials, printing, equipment, and any other articles or items used by or furnished to a spending unit.

2.8. “Maintenance” means services including, but not limited to, the care and preservation of facilities, grounds, equipment or computer software, including parts incidental to providing the service.

2.9. “Point of Sale Vendor” means the point of sale or supplier of goods or services that accepts the purchasing card for payment.

2.10. “Purchasing card” or “Pcard” means the payment account issued by the financial institution to make payment for transactions.

2.11. “Purchasing Card Coordinator” or “Coordinator” means the spending unit’s Chief Financial Officer or his or her designee responsible for the administration of the Pcard Program within his or her spending unit.

2.12. “Purchasing Card Provider” or “Provider” means the financial institution providing the State with Pcard services.

2.13. “Services” means the furnishing of labor, time or effort by a vendor.

2.14. “Spending unit” means all local governments 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.

2.15. “Local Purchasing Card Program” or “Pcard Program” means the Division of the Auditor’s office that administers, oversees and enforces the rules, procedures, and operations governing use of the local government Pcard.

2.16. “Transactions” means the payment for:

2.16.1. Goods;

2.16.2. Services, including but not limited to, maintenance and utilities;

2.16.3. Registration, license or membership fees for spending units or for individuals where the fees are required for the performance of the employee’s job;

2.16.4. Tuition for seminars, academic courses, or other education, continuing or otherwise as are required for the performance of an employee’s job duties and authorized by law or Attorney General opinion;

2.16.5. Travel in accordance with the applicable spending unit guidelines; and

2.16.6. Routine, regularly scheduled payments. This includes all payments which have either received approval in accordance with statute or do not require approval, and are made on a regular, predictable and routine basis whether weekly, monthly, annually, or on any other regular schedule. The routine, regularly scheduled payments shall include but are not limited to the following: association dues; accreditation fees; contracts; software licenses and maintenance fees; resale merchandise; maintenance contracts; temporary space rentals; inter-library loan charges; inter/intra-institutional charges; contracts for artists, entertainers, and speakers; open end contracts; license fees of all types; utilities of all types; federal, state and municipal fees and assessments; real property rental fees; postage; books and related items, including those for libraries and bookstores; hospitality expenses; travel expenses; shipping, handling, and freight charges; advertising; subscriptions; periodicals, and publications; athletic and academic team related expenses; and necessary job related medical or drug testing and treatment.

2.17. “Transaction Limit” means the maximum dollar amount permitted in any single transaction as approved by the Spending Unit Coordinator.

2.18. “Utilities” means electricity, gas, heating oil, telecommunications, water, sewage, garbage collection, and similar services.

W. Va. Code R. § 155-6-3 Applicability

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.

W. Va. Code R. § 155-6-4 Power and Authority

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.

4.2. The Director of the Chief Inspector Division may:

4.2.1. Establish the manner of inspection and review of all records and reconciliation of documents associated with Pcard transactions;

4.2.2. Conduct inspections and reviews associated with Pcard transactions;

4.2.3. Require documentation of appropriate accounting and internal control procedures;

4.2.4. Determine that goods and services purchased are properly received;

4.2.5. Determine if Pcard transactions are in compliance with applicable law, rules and regulations, and policies and procedures and other governing instruments;

4.2.6. In joint effort with the Director of Operations, resolve questions and conflicts regarding procedural matters related to the implementation and administration of the Pcard;

4.2.7. Revoke authority to use Pcards at any level of use if it is determined that a spending unit is in violation of this rule.

4.3. Purchasing Card Coordinators:

4.3.1. Each spending unit’s Chief Financial Officer or his or her designee shall serve as the spending unit Pcard Coordinator and shall determine to whom Pcards will be issued.

4.3.1.a. Pcard Coordinators may restrict usage of the Pcard consistent with the needs of the spending unit.

4.3.1.b. A Pcard Coordinator shall maintain appropriate accounting and internal control procedures for his or her spending unit.

4.4. Administrative Penalties:

4.4.1. The Auditor and the Division shall, immediately and without the necessity of giving any notice to Spending Unit, have the right to offset the amount of any unpaid, past-due billing invoice, together with interest and penalties accrued thereon, against any state funding source except school aid funding provided pursuant to § 18a-9a-1 et. seq. Offset will apply against any other funding source, including but not limited to public utility funds, payable pursuant to § 11-66-1 et. seq. and § 11-6-1 et seq., rebate funds payable pursuant to § 6-9-2b, and any other funds due the Spending Unit from the State in the event the Entity’s purchasing card bill remains unpaid sixty (60) days after the end of a billing cycle. The offset amount will include the full amount of any such unpaid and past due invoice owed the Vendor and any interest authorized by law as well as any late penalty. If the Spending Unit does not pay the invoice by the due date the Auditor may also suspend or terminate the Spending Unit’s participation in the program.

4.4.2. If the Spending Unit has not established adequate internal controls; failed to properly monitor internal controls; failed to adequately safeguard cards and card numbers; or there were an inordinate amount of potentially fraudulent transactions on the Purchasing Cards maintained by the entity; the State Auditor may suspend or terminate the Spending Unit’s participation in the program.

W. Va. Code R. § 155-6-5 Payment Methods

5.1. The Pcard is to be used in the spending unit’s best interest.

W. Va. Code R. § 155-6-6 Itemizing Claims for Payment

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.

W. Va. Code R. § 155-6-7 Violations

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.

Series 07 State Purchasing Card Program

W. Va. Code R. § 155-7-1 General

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.

W. Va. Code R. § 155-7-2 Definitions

2.1. “Auditor” means the Auditor of the State of West Virginia.

2.2. “Cardholder” means the individual responsible for and named on the Pcard.

2.3. “Chief Financial Officer” means the individual responsible for oversight of the financial activity within a spending unit.

2.4. “Director of Auditing” means the audit program administrator for the Auditor’s purchasing card division.

2.5. “Director of Operations” means the operations’ program administrator for the Auditor’s purchasing card division.

2.6. “Emergency management or response personnel” means all persons acting under color of authority of state law engaged in rescue efforts, emergency or disaster relief recovery or coordination of emergency services, and are identified as such by a Board of Public Works member or the President of an institution of higher education as set forth in subsections 3.2 and 3.3 of this rule.

2.7. “Executive Director” means the individual appointed by the Auditor to oversee and coordinate the operations and audit functions of the Purchasing Card Program and manage the purchasing card division.

2.8. “Goods” means commodities, supplies, materials, printing, equipment, and any other articles or items used by or furnished to a spending unit.

2.9. “Maintenance” means services including, but not limited to, the care and preservation of facilities, grounds, equipment or computer software, including parts incidental to providing the service.

2.10. “Point of Sale Vendor” means the point of sale or supplier of goods or services that accepts the purchasing card for payment.

2.11. “Purchasing card” or “Pcard” means the payment account issued by the financial institution to make payment for transactions.

2.12. “Purchasing Card Coordinator” or “Coordinator” means the spending unit’s Chief Financial Officer or his or her designee responsible for the administration of the Pcard Program within his or her spending unit.

2.13. “Purchasing Card Provider” or “Provider” means the financial institution providing the State with Pcard services.

2.14. “Services” means the furnishing of labor, time or effort by a vendor.

2.15. “Spending unit” means a department, agency or institution of State government.

2.16. “State Purchasing Card Program” or “Pcard Program” means the Division of the Auditor’s office that administers, oversees and enforces the rules, procedures, and operations governing use of the Pcard.

2.17. “Transactions” means the payment for:

2.17.a. Goods;

2.17.b. Services, including but not limited to, maintenance and utilities;

2.17.c. Registration, license or membership fees for spending units or for individuals where the fees are required for the performance of the employee’s job;

2.17.d. Tuition for seminars, academic courses, or other education, continuing or otherwise as are required for the performance of an employee’s job duties and authorized by law or Attorney General opinion;

2.17.e. Travel in accordance with the applicable spending unit guidelines; and

2.17.f. Routine, regularly scheduled payments. This includes all payments which have either received Attorney General approval in accordance with statute or do not require approval, and are made on a regular, predictable and routine basis whether weekly, monthly, annually, or on any other regular schedule. The routine, regularly scheduled payments shall include but are not limited to the following: association dues; accreditation fees; contracts; software licenses and maintenance fees; resale merchandise; maintenance contracts; temporary space rentals; inter-library loan charges; inter/intra-institutional charges; contracts for artists, entertainers, and speakers; open end contracts; license fees of all types; utilities of all types; federal, state and municipal fees and assessments; real property rental fees; postage; books and related items, including those for libraries and bookstores; hospitality expenses; travel expenses; shipping, handling, and freight charges; advertising; subscriptions; periodicals, and publications; athletic and academic team related expenses; and necessary job related medical or drug testing and treatment.

2.18. “Transaction Limit” means the maximum dollar amount permitted in any single transaction as approved by the Auditor.

2.19. “Utilities” means electricity, gas, heating oil, telecommunications, water, sewage, garbage collection, and similar services.

W. Va. Code R. § 155-7-3 Applicability

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.

W. Va. Code R. § 155-7-4 Power and Authority

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.

4.2. The Director of Auditing may:

4.2.a. Establish the manner of inspection and review of all records and reconciliation of documents associated with Pcard transactions;

4.2.b. Conduct inspections and reviews associated with Pcard transactions;

4.2.c. Require documentation of appropriate accounting and internal control procedures;

4.2.d. Determine that goods and services purchased are properly received;

4.2.e. Determine if Pcard transactions are in compliance with applicable law, rules and regulations, and policies and procedures and other governing instruments;

4.2.f. In joint effort with the Director of Operations, resolve questions and conflicts regarding procedural matters related to the implementation and administration of the Pcard;

4.2.g. Revoke authority to use Pcards at any level of use if it is determined that a spending unit is in violation of this rule; and

4.2.h. In joint effort with the Director of Operations, market the program to spending units, the general public and municipalities;

4.3. Purchasing Card Coordinators:

4.3.a. Each spending unit’s Chief Financial Officer or his or her designee shall serve as the spending unit Pcard Coordinator and shall determine to whom Pcards will be issued.

4.3.a.1. Pcard Coordinators may restrict usage of the Pcard consistent with the needs of the spending unit.

4.3.a.2. A Pcard Coordinator shall maintain appropriate accounting and internal control procedures for his or her spending unit.

4.4. Penalties:

The Auditor may, in cooperation with the State Treasurer, assess and collect penalty fees against spending units for failing to use the Pcard for transactions that qualify for the program, and deposit the fees in the Technology Support and Acquisition Fund. The Auditor and Treasurer shall set the fee in a legislative rule.

W. Va. Code R. § 155-7-5 Payment Methods

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.

W. Va. Code R. § 155-7-6 Itemizing Claims for Payment

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. §155-7.7. Violations.

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.

155CSR7

155CSR7

155CSR7

155CSR7

Series 08 Procedure for Local Levying Bodies to Apply for Permission to Extend Time to Meet as Levying Body

W. Va. Code R. § 155-8-1 General

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.

W. Va. Code R. § 155-8-2 Definitions

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.

W. Va. Code R. § 155-8-3 Report of Meetings

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.

W. Va. Code R. § 155-8-4 Procedure to Extend Time for Local Levying Body to Meet

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.

Series 09 Accountability Requirements for State Funds and Grants

W. Va. Code R. § 155-09 Accountability Requirements for State Funds and Grants

TITLE 155

LEGISLATIVE RULE

WEST VIRGINIA STATE AUDITOR

SERIES 9

ACCOUNTABILITY REQUIREMENTS FOR STATE FUNDS AND GRANTS §155‑9‑1. General.

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. §155‑9‑2. Definitions.

2.1. “Agreed upon procedures engagement” means an agreement between a grantee or subgrantee and an independent certified public accountant to prepare a report required under this section, where the grantor who awarded the state grant is required to agree to the procedures performed in addition to the grantee or subgrantee and the independent certified public accountant performing the engagement.

2.2. “Examination engagement” means an agreement between a grantee or subgrantee and an independent certified public accountant to prepare a report required under this section, where the independent certified public accountant makes all judgements on the extent of testing necessary in order for said independent certified public accountant to render his or her opinion as to whether the state grants were spent as intended. 2.3 "Person" includes any spending unit, local government, corporation, partnership, association, individual, or other legal entity.

2.4. “Receipts” means the amount of state grants actually received by a grantee within a State fiscal year.

2.5. "State grant" means funding provided by a state spending unit, regardless of the original source of the funds, to a person upon application for a specific purpose. With regard to the amount of state grant funds which require compliance with this section, the receipt or disbursement of state grants means the amount of state grant funds actually received by a grantee within a State fiscal year, and does not mean the total amount of state grants awarded but not yet paid out to a grantee within a State fiscal year. The term "state grant" does not include:

(A) payments for goods and services purchased by a state spending unit;

(B) compensation to state employees and public officials;

(C) reimbursements to state employees and public officials for travel or incidental expenses;

(D) grants of student aid;

(E) government transfer payments;

(F) direct benefits provided under state insurance and welfare programs;

(G) funds reimbursed to a person for expenditures made for qualified purposes when receipts for the expenditures are required prior to receiving the funds, and where the receipts for the expenditures evidence that the person has actually expended the funds for a good or service and not merely taken possession of the good or received the service: Provided, That notwithstanding the provisions of this subdivision, funding provided pursuant to W.Va. Code § 5B-2-12 is included within the term "state grant";

(H) retirement benefits; and (I) federal pass-through funds that are subject to the federal Single Audit Act Amendments of 1996, 31 U. S. C. 7501, et seq.

(J) formula distributions to volunteer and part-volunteer fire departments made pursuant to W. Va. Code 33-3-14d, 33-3-33, and 33-12C-7. or money received from the Fire Service Equipment and Training Fund as provided in §29-3-5f of this code. §155‑9-3. Reports of the Disbursement of State Grants.

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.

3.4. The grantee may use funds from state grants to pay for the required report if the applicable grant provisions allow the expenditure and if the expenditure is appropriately budgeted and allocated to the appropriate funding source by the grantee.

3.5. If a grantee receives more than one state grant for the applicable reporting period, the grantee may comply with this section by:

3.5.1. Filing one report that collectively encompasses all state grants received during the applicable reporting period; or

3.5.2. Filing separate reports for each state grant received during the applicable reporting period; or

3.5.3. Filing any combination thereof.

3.6. The grantee shall submit the required report within two years after the end of the fiscal year in which the grantor disbursed the state grants to the grantee. If the grantee’s fiscal year end is different from the State’s fiscal year end (June 30), the grantee shall file the report within two years after the end of its fiscal year following the state fiscal year in which the funds were disbursed.

3.7. Any report submitted before the effective date of this rule is acceptable in its current form only if it otherwise complies with the provisions of the W. Va. Code §12-4-14.

3.8. At the option of the grantee, the report or reports may be included with the grantee’s annual financial statements which are audited by an independent certified public accountant.

3.9. A grantor may accept reports required under this section from a grantee or subgrantee and submit them to the State Auditor on behalf of the grantee or subgrantee. §155-9‑4. Audit Reports for Funds.

4.1. In lieu of the required report, the grantee may submit an audit performed by an independent CPA that complies with the Office of Management and Budget’s (OMB) Circular A-133 (Audits of States, Local Governments and Non-Profit Organizations) or 2 CFR part 200, subpart F, which includes a schedule of state grant receipts and expenditures and a related auditor’s opinion on whether the schedule is fairly stated in relation to the financial statements taken as a whole.

4.2. In lieu of the required report, the grantee may submit a financial audit, performed by an independent CPA, which complies with Government Auditing Standards issued by the Comptroller General of the United States if the audit includes a schedule of state grant receipts and expenditures and a related auditor’s opinion on whether the schedule is fairly stated in relation to the financial statements taken as a whole.

4.3. Any independent audit report prepared in accordance with Government Auditing Standards, or OMB Circular A-133, or 2 CFR 200 subpart F, and submitted before the effective date of this rule shall be considered acceptable in its current form only if it otherwise complies with the provisions of the W. Va. Code §12-4-14.

4.4. The independent CPA shall retain all audit work papers for a period of five (5) years following the date of issuance of the audit report. §155-9‑5. Sworn Statements of Expenditures Made Under Grants.

5.1. Any grantee who: 1) receives one or more state grants in an aggregate amount of less than $50,000; 2) is not required to file a report because the grantor causes an audit of the grant funds to be conducted by an independent certified public accountant using Government Auditing Standards and a copy of the audit is available for public inspection; or 3) is not required to file a report because an audit complying with the Office of Management and Budget Circular A-133 or 2 CFR 200 subpart F is substituted for the report, shall file with each grantor and the State Auditor a sworn statement of expenditures, notarized by a notary public in good standing with the Secretary of State, for all applicable state grants. The form shall indicate that the grantee has sworn to or affirmed the truthfulness and completeness of the information contained in the statement of expenditures.

5.2. The sworn statement of expenditures may be in a form approved by the grantor. The grantor shall submit the form for final approval which rests with the State Auditor.

5.3. A sworn statement of expenditures shall include at least:

5.3.1. The name, address, telephone number and federal employer identification number (FEIN) of the grantee;

5.3.2. Identifying information about the state grant (e.g. grant number);

5.3.3. The period or periods covered;

5.3.4. Total amount of the award;

5.3.5. The funds received under the grant;

5.3.6. A listing of expenditures to include, at a minimum, the level of detail (categories, line items, cost centers, etc.) as contained within the related grant budget; and

5.3.7. The ending balance (remaining balance of funds associated with the state grant), if applicable.

5.4. The sworn statement shall be in the following form:

“This is to certify that I have reviewed the enclosed Statement of Grant Receipts and Expenditures and, to the best of my knowledge and belief, the statement represents all financial activities related to the receipt, use and expenditure of funds granted by the [GRANTOR] to [GRANTEE] and that the expenditures reported were for the purposes intended and in compliance with applicable laws, regulations and the terms and conditions of the grant documents. The Statement of Grant Receipts and Expenditures is presented on the [ACCRUAL / CASH] basis of accounting and is supported by our financial records and related documentation.”

5.5. A senior representative of the grantee who possess the authority to bind the grantee (e.g. Chief Executive Officer, Controller, Director of Finance, Chief Financial Officer, etc.) must sign the statement and provide his or her printed name, title, date of signature, and shall be in a form approved by the grantor. The senior representative of the grantee shall swear or affirm that the amounts of disbursements shown on the sworn statement were expended as prescribed by the applicable West Virginia Code. The signature attesting to the sworn statements shall be notarized by a certified notary public in good standing with the Secretary of State.

5.6. The grantee shall submit the sworn statement of expenditures within two years after the end of the fiscal year in which the grantor disbursed state grants to the grantee. If the grantee’s fiscal year end is different from the State’s fiscal year end (June 30), the grantee shall file the report within two years after the end of its fiscal year following the state fiscal year in which the funds were disbursed.

5.7. Any sworn statement of expenditures submitted before the effective date of this rule shall be considered acceptable in its current form only if it otherwise complies with WV Code §12-4-14.

5.8. A grantor may accept sworn statements of expenditures required under this section from a grantee or subgrantee and submit them to the State Auditor on behalf of the grantee or subgrantee. §155-9‑6. Debarment.

6.1. Any grantee failing to file a required report or sworn statement of expenditures for state grants within the required time is barred from subsequently receiving further state grants until the grantee complies with its reporting responsibilities and is otherwise in compliance with the provisions of this rule.

6.2. The grantor has primary responsibility for determining if the grantee has filed a required report or sworn statement of expenditures, the date the report or statement was filed, and if the report or statement meets all statutory and administrative requirements. Proof of grounds for debarment must be clear and convincing.

6.3. The State Auditor shall administer the debarment process.

6.3.1. Once the grantor determines that a grantee should be debarred, the State Auditor shall notify the grantee by certified mail, return receipt requested, of the reasons and the causes relied upon for the proposed debarment.

6.3.2. If the grantee disputes the proposed debarment, it must submit its argument to the State Auditor in writing within 30 calendar days after receipt of the notice.

6.3.3. If a grantee contests the debarment decision, the State Auditor shall decide the matter in accordance with the provisions of W. Va. Code §29A-5-1 et seq.

6.4. The State Auditor shall notify the State Treasurer and update the West Virginia debarred list when her or she has debarred a grantee.

6.5. A grantee’s failure to satisfy its reporting responsibilities under W. Va. Code §12-4-14 with regard to one state grant precludes the grantee from receiving other state grants, from either the same state spending unit or from a different one.

6.6. The reporting requirements and related penalty provisions associated with W. Va. Code §12-4-14 do not affect a grantee’s ability to apply for federal financial assistance or receive other types of funding.

6.7. Before disbursing a state grant, the grantor shall first confirm with the State Auditor that the person seeking the State grants has not been debarred. §155-9‑7. Grantor Reporting Requirements.

7.1. Any grantor shall, in a manner designated by the State Auditor, provide information identified in §12-4-14 of the W. Va. Code.

7.2. The grantor shall notify each grantee of the reporting requirements set forth in this section.

7.2.1. For state grants that have already been fully negotiated and signed by the responsible parties, the grantor may satisfy the notification requirement through transmittal of an ancillary communication to the grantee.

7.2.2. For state grants that have yet to be fully negotiated and signed by the responsible parties, the grantor shall incorporate a clause within its formal grant agreement, contractual document or grant award notification letter to convey the reporting requirements under W. Va. Code §12-4-14.

7.3. A grantor shall provide written notice to the State Auditor of any grantee failing to file a required report or sworn statement of expenditures for a state grant within the required time.

7.4. If any report or sworn statement of expenditures submitted pursuant to this section provides evidence of a reportable condition, significant deficiency, or violation, including deficiencies in internal controls; illegal acts; violation of a provision of a contract or grant agreement; errors; abuse; or any other contingency or matter that could negatively affect or have a negative result on administration of the state grant or related program, the grantor shall provide a copy of the report or sworn statement of expenditures to the State Auditor within thirty days of receipt.

7.5. The grantor shall maintain for a period of ten (10) years any copies of reports and sworn statements of expenditures for public inspection as well as for use in internal audits, performance reviews or other monitoring efforts. §155-9‑8. Verification Process.

8.1. Before awarding a state grant, a grantor shall verify that the person seeking the state grant is not barred from receiving the grant. The verification process shall include one of the following:

8.1.1. A clause within the formal grant agreement or other contractual document, signed by a senior representative of the person seeking the grant before a notary public in good standing with the Secretary of State. “Under penalty of law for false swearing (W. Va. Code §61-5-3), [PERSON] certifies that by signing this grant agreement on the signature page that [PERSON] and all related parties have filed all reports for state grants received as required under W. Va. Code §12-4-14.”; and

8.1.2. A separate notarized sworn statement of compliance from the person seeking the state grant stating that the person has filed all reports and sworn statements of expenditures pursuant to the requirements of W. Va. Code §12-4-14. A senior representative of the person shall sign the notarized statement and provide his or her printed name, title and date of signature. The sworn statement shall include the following clause: “Under penalty of law for false swearing (W. Va. Code §61-5-3), [PERSON] certifies that by signing this sworn statement [PERSON] and all related parties have filed all reports for state grants received as required under W. Va. Code §12-4-14.”

8.2. In addition to verification obtained directly from the person seeking the grant, the grantor shall obtain confirmation from the State Auditor that the person seeking the state grant has not been debarred or otherwise failed to file a report or sworn statement of expenditures. The grantor may satisfy this requirement by accessing the computerized database maintained by the State Auditor. §155-9‑9. Stop Payment Procedures.

9.1. Grantor agencies or the State Auditor shall issue stop payment orders if a grantee or subgrantee fails to file required reports, fails to comply with one or more terms of the grant or subgrant, or commits violations of law. Grantor agencies or the State Auditor may also issue stop payment orders as the result of an audit or investigation or if applicable reporting or record keeping provisions for state grants are delinquent or not in compliance with West Virginia code.

9.2. If a grantor identifies a payment to be stopped, the grantor shall prepare a stop payment order and forward a copy to the grantee and/or subgrantee and the State Auditor.

9.3. If the State Auditor identifies a payment to be stopped, the State Auditor shall prepare a stop payment order and forward a copy to the grantee and/or subgrantee and the grantor agency.

9.4. The stop payment order shall be in writing, sent by certified mail, return receipt requested, to the grantee or subgrantee’s address on record in the statewide accounting system and shall contain the following information:

9.4.1. The name of the grantor agency;

9.4.2. The name and address of the grantee and/or subgrantee;

9.4.3. The reason or reasons for the stop payment order, including identifying the specific grant award or awards for which required reports were not filed;

9.4.4. If applicable, the specific remedies for the grantee and/or subgrantee to cure noncompliance so that the stop payment order may be lifted.

9.5. The State Auditor shall send the completed stop payment order documentation to noncompliant grantees and/or subgrantees no later than 10 calendar days after identification of a payment to be stopped. A grantor agency or the State Auditor may cease funding or stop the disbursement of grant funds to a grantee and/or subgrantee before receipt of stop payment order documentation by the grantee and/or subgrantee.

9.6. With the approval of a grantor agency, the State Auditor may temporarily or permanently lift a stop payment order or permit a grantee and/or subgrantee to receive limited funding if in the best interests of the state. The State Auditor may prescribe additional oversight or monitoring procedures for a grantee and/or subgrantee at his or her discretion if a stop payment order is temporarily or permanently lifted. Situations where a stop payment order may be temporarily or permanently lifted may include, but are not limited to:

9.6.1. Cessation of funding would present imminent threats to life and safety of state residents, visitors, or the general public;

9.6.2. States of emergencies;

9.6.3. Cessation of funding would present threats to West Virginia environment or wildlife;

9.6.3. The safety, education, and well-being of minor children; or

9.6.4. Maintenance and repairs of state preservation or historical sites where the cessation of funding would affect the safety or historic preservation of the structure or site.

9.7. If the grantee or subgrantee disputes the stop payment order, it must submit its argument to the State Auditor in writing within 30 calendar days after receipt of the notice.

9.8. If a grantee or subgrantee contests the stop payment order decision, the State Auditor shall decide the matter in accordance with the provisions of W. Va. Code §29A-5-1 et seq.

9.9. If a stop payment order permits a grantee or subgrantee to cure deficiencies identified in a stop payment order, the grantee or subgrantee shall send all required documentation, reports, or information to the State Auditor in writing.

9.10. The State Auditor shall lift a stop payment order in writing after considering whether lifting the stop payment order is in the best interests of the state. Considerations may include, but are not limited to:

9.10.1. Whether the grantee and/or the subgrantee have complied with applicable reporting requirements as prescribed in West Virginia Code;

9.10.2. Whether the grantee and/or the subgrantee’s record keeping procedures and internal control policies are sufficient; and

9.10.3. The results of any pending audit or investigation. §155-9‑10. Grant Funds Recovery Procedures.

10.1. If a grantor agency believes grant funds are subject to recovery, the grantor agency shall provide the grantee the opportunity for at least one informal conference to determine the facts and issues and to resolve any conflicts before taking any formal recovery action.

10.2. If a grantor agency determines that certain grant funds are to be recovered, then, prior to taking any action to recover the grant funds, the grantor agency shall provide the grantee of the funds a written notice via certified mail, return receipt requested, of the intended recovery. This notice shall identify the funds and the amount to be recovered and the specified facts which permit recovery.

10.3. A grantee has 35 calendar days from the receipt of the notice required in subsection 10.2 of this rule to return the grant funds or request a hearing in writing to show why recovery is not justified or proper.

10.4. If a grantee requests a hearing pursuant to subsection 10.3 of this rule, then:

10.4.1. The hearing shall be conducted under W.Va. Code §29A-5-1, et seq. and be presided over by the grantor agency head or their designee.

10.4.2. The grantor agency shall hold the hearing at which the grantee or designated representative may present evidence and witnesses to show why recovery should not be permitted, and,

10.4.3. After the conclusion of the hearing, the grantor agency shall make a final decision and issue a written final recovery order in compliance with §29A-5-3 of the code and send a copy of the order to the grantee and the State Auditor.

10.4.4. If a grantee requests a hearing pursuant to Subsection 10.3 of this rule then the grantor agency may not take any action of recovery until at least 35 calendar days after the grantor agency has issued a final recovery order pursuant to the requirements of Subsection 10.4 of this rule.

10.5. If a grantee does not return the grant funds or request a hearing as permitted in Subsection 10.3 of this rule, then the grantor agency may proceed with recovery of the grant funds identified in the notice issued pursuant to the requirements of Subsection 10.2 of this rule at any time after the expiration of the 35 calendar day request period established in Subsection 10.3 of this rule.

10.6. Any grant funds which have been misspent or are being improperly held are subject to recovery by the grantor agency which made the grant. The grantor agency shall take affirmative and timely action to recover all misspent or improperly held grant funds. In order to effectuate the recovery of such grant funds, the grantor agency making the grant may use any one or a combination of the following:

10.6.1. Offset the amounts against existing grants or future grants to be made by the grantor agency making the recovery;

10.6.2. Request offsets of the amounts from existing grants or future grants to be made by other grantor agencies;

10.6.3. Initiate any debt collection method authorized by law against any private person, business, or entity;

10.6.4. Remove the grantee from the grantor agency’s programs and debar the grantee’s participation in future grant programs for a period not to exceed three years or until removed from the debarred list; or

10.6.5. Request further action under Subsection 10.7 of this rule to recover grant funds and otherwise enforce all applicable laws.

10.7. The Attorney General, independently or on behalf of the State Auditor, may take any action within his or her authority to recover any grant funds which have been misapplied or are being improperly held and has all the powers of collection established by law in addition to any other powers authorized by law, including, without limitation, to file lawsuits to recover grant funds.

10.8. All grant funds, whose use is not restricted by law or otherwise appropriated, which are recovered by the grantor, or State Auditor, and expired or unexpended grant funds remaining at grant completion or termination, shall be deposited in a special revenue fund in the State Treasury known as the “Grant Recovery Fund”. §155-9‑11. Prohibited Political Activity.

11.1. Grantors, grantees, subgrantees, and their personnel shall not knowingly use grant funds, or goods or services purchased with grant funds, to engage, either directly or indirectly, in a prohibited political activity.

11.2. Grantors, grantees, subgrantees, and personnel thereof shall not be knowingly compensated from grant funds for time spent engaging in a prohibited political activity.

11.3. Nothing in this rule shall prohibit any organization described in 26 U.S.C. §501(c)(3) or 26 U.S.C. §501(c)(4) receiving a grant from the state in engaging in any federally permissible activity regarding advocacy, indirect and direct lobbying, and political activity, provided that the specific funds acquired by a grant from the state or grantor shall not be used for those activities that are permitted by federal law but prohibited by this section.

11.4. A grantor, grantee, subgrantee, or their personnel who knowingly uses grant funds for prohibited political activity in violation of this section is guilty of a felony and, upon conviction thereof, shall be fined not less than $1,000 nor more than $5,000 or imprisoned in a state correctional facility for not less than one year nor more than five years, or both fined and imprisoned. §155-9‑12. Chief Accountability Officer

12.1. Each state grantor agency shall designate a Chief Accountability Officer, to the extent possible from within its existing staff, who shall serve as a liaison to the State Auditor and shall be responsible for the state agency’s implementation of and compliance with the law, rules, and terms of grants. Such position may be held concurrently with any other designated position. §155-9‑13. Conflict of Interest Provisions

13.1. Each state grantor agency shall develop state grant conflict of interest policies. The grantor shall file conflict of interest policies in writing with the State Auditor.

13.2. If a state grantor agency revises its state grant conflict of interest policies, it shall file updated policies with the State Auditor within 15 business days of approval of the revisions.

13.3. State grant conflict of interest policies shall include provisions addressing conflicts of interests between the grant applicant and the grantor agencies.

13.4. Grantees and subgrantees shall disclose in writing to the grantor agency any potential conflicts of interest.

13.5. Conflict of interest policies shall apply to personnel at a grantor agency who evaluate, score, assess, or participate in the awarding of grants. The personnel shall disclose any conflict of interests in writing and recuse themselves from the grant award process.

13.6. Conflict of interest policies should apply to personnel at a grantor agency who evaluate, score, assess, or participate in the awarding of grant funds to subgrantees. Such personnel should disclose any conflict of interests in writing and recuse themselves from the sub-grant award process.

13.7. All conflict of interest policies, disclosures, or other documentation are subject to inspection by the State Auditor or Legislative Auditor. §155-9‑14. Legislative Reporting.

14.1. Effective on or before December 31, 2022, and every three years thereafter, the State Auditor shall submit to the Joint Legislative Committee on Government and Finance a report that demonstrates the efficiencies, cost savings, and reductions in fraud, waste and abuse. The report shall include, but not be limited to, facts describing:

14.1.1. The number and names of entities placed on the West Virginia Debarred List;

14.1.2. The number of stop payment orders issued to grantees;

14.1.3. Any savings realized as a result of the implementation of this act;

14.1.4. A statement of funds recovered and funds in the recovery process;

14.1.5. Any reductions in the number of duplicative audit report reviews; and

14.1.6. The overall number of state grants awarded that given year and the total amount of dollars awarded by each state agency.

Series 10 Rules for Electronic Filing of Forfeiture Data for Law Enforcement Agencies

W. Va. Code R. § 155-10-1 General

1.1. Scope. -- This rule details procedures and required formatting for filing data with the State Auditor concerning forfeiture of property by West Virginia law enforcement agencies.

1.2. Authority. -- W. Va. Code §60A-7-708(c); 29A-2-6(c).

1.3. Filing Date. -- August 29, 2022

1.4. Effective Date. -- September 29, 2022

W. Va. Code R. § 155-10-2 Applicability

2.1. This procedural rule applies to all law enforcement agencies located in the State of West Virginia that are authorized to initiate criminal, civil or administrative forfeiture pursuant to the “West Virginia Contraband Forfeiture Act” (W.Va. Code §60A-7-701 et seq.).

W. Va. Code R. § 155-10-3 Definitions

3.1. “AA” means access account.

3.2. “Act” means the West Virginia Contraband Forfeiture Act contained in Article 7, Chapter 60A of the Code of West Virginia.

3.3. “Agency” means any state, county, municipal or other law enforcement agency authorized to initiate criminal, civil or administrative forfeiture proceedings pursuant to the Act.

3.4. “Agency head” means the chief executive, Mayor, Chief of Police, Sheriff, or top administrator for any agency who has the authority to forfeit property pursuant to the Act.

3.5. “Attestation” means a legal document binding the agency to the data that is submitted.

3.6. “Auditor” means the West Virginia State Auditor.

3.7. “Citizen Services” means the portal for the electronic forfeiture data filing form needed to report.

3.8. “ESAC” means equitable sharing agreement and certification

3.9. “Submission” means a level of access granted by the agency head that gives an individual(s) permission to file forfeiture data electronically on behalf of the agency.

3.10. “Task Force” means a group of more than one law enforcement agencies authorized to initiate criminal, civil or administrative forfeiture proceedings pursuant to the Act.

3.11. “User” means the individual(s) who has been granted authority by the agency head to review, edit and submit electronic forfeiture data to the Auditor.

3.12. “WVSAO” means West Virginia State Auditor’s Office

W. Va. Code R. § 155-10-4 Prior to filing forfeiture data

4.1. An Access Account must be created.

4.1.1. Go to the Auditor’s WVSAO website, select the “Budget Analysis” tab then click link at bottom of page to be directed to Citizen Services to create Access Account.

4.1.2. Verify the user name and complete the account setup .

4.1.2.a. User names will be saved in the application.

4.1.2.b. Passwords are not saved in the application. It is the responsibility of the user to remember or store their password for all future filings.

4.2. The agency head will list the specific agency that authority is being granted for. In citizen services, agency head will add name to grant authority on behalf of the agency with his/her name, whether it be an individual agency or task force. 4.2.1 If any changes need to be made to a submitted document it is the responsibility of the user to notify the State Auditor’s Office, so that their submission shall be updated.

4.2.2. Upon completion of the AA, a notification email will be sent for electronic filing so submitting forfeiture data may begin.

4.3. If a user, submission user, or agency head leaves the employment of the agency, a signed statement from the agency must be filed with Auditor staff in order to modify permissions for that individual in the application.

W. Va. Code R. § 155-10-5 Procedures for electronic forfeiture data filing

5.1. Go to the WVSAO website and select “Budget Analysis”, then scroll to bottom of page to find “Law Enforcement Forfeiture and Seizure Reporting”

5.2. Click link to be taken to the online portal, then log-in using an AA.

5.2.1. At the bottom of the page, click the blue “Select” button to begin report.

5.2.1.a. Multiple reports are completed in Citizen Services portal, including:

5.2.1.b. Agency Information Report

5.2.1.c. Statement of Seizures and Forfeitures Report

5.2.1.d. Statement of Expenses from Seizures and Forfeitures Report

5.2.1.e. Statement of Total Assets Report

5.2.1.f. A copy of the Agency’s ESAC

5.2.1.g. A digitally signed attestation form on the last module of the portal

5.2.2. All data and information is to be submitted through the online portal unless given specific direction by the Auditor’s staff to do otherwise.

5.3. Edits to already submitted records must be completed by Auditor’s staff upon request from the agency.

5.4. All reports are to be submitted on a calendar year/reporting year basis, unless otherwise stated by the Auditor.

5.5. A Statement of Forfeitures and Seizures Report captures these following elements:

5.5.1. Name of the law-enforcement agency or office that seized the property, or if seized by a multijurisdictional task force, the name of the lead agency;

5.5.2. The time and date the property was seized;

5.5.3. The type of property seized, whether real or personal;

5.5.4. The actual or estimated value of the property seized;

5.5.5. The property’s final disposition, including the amount received if the property was sold, or if the property was put to use on behalf of a law-enforcement agency or office, the identity of the agency or office that took possession and use of the property;

5.5.6. Whether forfeiture was made by settlement agreement;

5.5.7. Whether any procedure for forfeiture was initiated in accordance with the provisions of §60A-7-705 of W.Va. code, or other identifying information sufficient to permit acquisition of any available public records related to the forfeiture procedure and disposition of the forfeited property;

5.5.8. The disposition of any action under the provisions of §60A-7-705 of W.Va. code;

5.5.9. If an arrest was made;

5.5.10. Whether any charges brought against a defendant in conjunction with a seizure pursuant to this article resulted in deferred action, conviction, plea deal, acquittal, or ongoing criminal case;

5.5.11. When an administrative forfeiture procedure has been initiated pursuant to the provisions of §60A-7-705a of W.Va. code, provide designated information contained in the administrative forfeiture notice;

5.5.12. The total value of seized and forfeited or property held by the agency at the end of the reporting period; and

5.5.13. A copy of the United States Department of Justice’s Equitable Sharing Agreement and Certification - Annual Certification Report shall be provided to the State Auditor no later than October 31 each calendar year.

5.6. An Expenditures from Seizures or Forfeitures Funds Report will include:

5.6.1. Reporting Year

5.6.2. Expenditures for Operations and Investigations 5.6.3 Expenditures for Training and Education 5.6.4 Expenditures for Law Enforcement, Public Safety, and Detention Facilities 5.6.5 Expenditures for Law Enforcement Equipment 5.6.6 Expenditures for Joint Law Enforcement/Public Safety Equipment and Operations 5.6.7 Expenditures for Contracts for Services 5.6.8 Expenditures for Law Enforcement Travel and Per Diem 5.6.9 Expenditures for Law Enforcement Awards and Memorials 5.6.10 Expenditures for Drug, Gang, and Other Education and Awareness Programs 5.6.11 Expenditures for Matching Grants 5.6.12 Transfers to Other Participating Law Enforcement Agencies 5.6.13 Expenditures to Support Community-Based Programs 5.6.14 Expenditures Uncategorized 5.6.15 Expenditures for Salaries

5.7. Agency head will carefully review submission and all data and forms filed.

5.8. A Total Assets of Forfeitures and Seized Funds Report will include:

5.8.1. Reporting Year

5.8.2. Total Assets

5.8.3. Total Interest Earned on Assets

5.8.4. A digitally signed Attestation will be completed by the User submitting the data on the last module of the portal, along with the date of submission.

5.8.5. The final module is the attachments page allowing the user to attach their ESAC reports by PDF, or any other attachments they need to submit for context (Word doc, Excel file, etc.).

5.8.6. Once the filing is complete and accurate, the user will click “Submit” located at the bottom right of the window.

5.8.7. The User with an email on file will receive an email that a filing has been submitted.

5.8.8. It is the responsibility of the user to follow up with the agency head and ensure the executives in the agency are aware of the submission.

5.8.9. If there are any discrepancies or errors in reporting found after submission, it is the responsibility of the agency to send communications to the Auditor’s staff, and notify them of the errors.

W. Va. Code R. § 155-10-6 Required reporting

6.1. If a law-enforcement agency fails to timely file the forfeiture data identified in this rule, the Auditor shall notify the law-enforcement agency that the report has not been received. 6.1.1 If failure to comply continues past the filing deadline, the Auditor shall disseminate the names of the Law Enforcement agencies that do not comply with this rule on the statewide transparency website for public consumption. 6.2 If, during a calendar year, any law enforcement agency that secures, seized, or forfeited assets that exceeds 50% of the prior year’s total seized or forfeited assets, or expends more than 50% of the prior year’s total expenditure of forfeited assets shall so advise the Auditor, who will perform an audit. 6.2.1 The auditor may recoup its costs by charging a fee. 6.3 In the course of preparing its annual report, the State Auditor may, in its discretion or good cause shown, perform a financial audit of records related to inventory of seized property and expenditures of forfeiture proceeds by any law-enforcement agency or office in the state.

Series 11 Rules for Electronic Filing of Legal Notices for State Agencies

W. Va. Code R. § 155-11-1 General

1.1. Scope. -- This procedural rule establishes the processes for electronic filing of legal notices in the State Auditor’s legal notices database.

1.2. Authority. -- W. Va. Code §59-3-2(f)

1.3. Filing Date. -- July 26, 2023.

1.4. Effective Date. -- September 1, 2023.

W. Va. Code R. § 155-11-2 Definitions

2.1. “Active status” means a status of a legal notice that has been successfully entered into the State Auditor’s legal notice database that is currently featured as an active notice and visible to the public.

2.2. “Agency” means any state agency, board, department, or commission.

2.3. “Agency Head” means the cabinet secretary or top administrator for any agency, board, department or commission who has the authority to grant or withhold written consent for any employee of an agency to post legal notices on behalf of that agency.

2.4. “Archived status” means a status of a legal notice that has been successfully entered into the State Auditor’s legal notice database in which the legal notice is no longer featured in the database as an active legal notice, but the legal notice is still visible to the public. 2.5 “Attachment” means a file uploaded by an agency which corresponds to a legal notice record in the legal notice database.

2.6. “Beginning date” means the beginning date a legal notice record will be featured as an active notice to the public.

2.7. “Body” means the physical text and content of a legal notice record on the State Auditor’s Office legal notices database.

2.8. “Ending Date” means the last date a legal notice record will be featured as an active notice to the public.

2.9. “Last updated date” means the date a legal notice was last modified or updated in the State Auditor’s Office legal notices database.

2.10. “Legal notice” means an electronic record entered by a state agency in the State Auditor’s legal notice database meant to provide notice, advertisement, publication, statement, of whatever kind and character required to be published by the State of West Virginia or its agencies as prescribed in W. Va. Code §59-3-2, et seq.

2.11. “Legal notice access form” means an electronic form completed by employees of an agency, signed by an agency head and filed with the State Auditor, requesting permission to grant or revoke access to create or modify records in the legal notices database.

2.12. “Legal notices database” means the electronic legal notices database system maintained by the State Auditor.

2.13. “MyApps” means the electronic MyApps system maintained by the State Auditor in which users access various financial applications maintained by the State Auditor.

2.14. “Not released status” means a status of a legal notice that has been successfully entered into the State Auditor’s legal notice database but the beginning date of the legal notice has not yet occurred and the notice is not visible to the public.

2.15. “Rescinded status” means a status of a legal notice that has been successfully entered into the State Auditor’s legal notice database and was active or archived status but has later been modified or deleted by an agency within the legal notice database. Rescinded notices are publicly accessible but are marked as rescinded. 2.16 “State Auditor” means the State Auditor of West Virginia, by himself or herself, or by any person appointed, designated, or approved by the State Auditor to perform the service. 2.17 “Status” means the status of the legal notice on the State Auditor’s legal notices database. 2.18 “Title” means a short title in which to describe a legal notice record on the State Auditor’s Office legal notices database.

W. Va. Code R. § 155-11-3 Procedures to request access to legal notices database

3.1. All legal notices posted to the legal notice database in active, archived, and rescinded status are accessible by the public to view at no cost to the public on the State Auditor’s Office website.

3.2. Any individual desiring to create, modify, or delete legal notices in the State Auditor’s Office legal notices database must meet all requirements prior to access being granted by the State Auditor.

3.2.1. Individuals must be an employee of a state agency.

3.2.2. Individuals must have an active MyApps account in good standing.

3.2.3. A completed legal notice access form for that employee must be on file with the State Auditor’s Office. The legal notice access form must be signed by the agency’s agency head. Legal notice access forms must denote the agencies for which an individual requests access to create, modify, or delete legal notices.

3.3. Blank legal notice access forms are available on the State Auditor’s Office website.

3.4. Access to create, modify, or delete legal notices in the State Auditor’s Office legal notice database may be revoked at any time by the state agency or the State Auditor. Prior to access being revoked by a state agency, a legal notice access form must be filed with the State Auditor and signed by the agency head and must denote which employee is to have access revoked.

W. Va. Code R. § 155-11-4 Procedures to post legal notices to State Auditor’s legal notices database

4.1. Legal notices must be posted using the Notices app within MyApps.

4.2. Legal notices must contain certain information in order to be valid.

4.2.1. Legal notices must correspond with a certain state agency. The agency is selected by the user and, when posted to the database, will be the agency in which the legal notice is filed under.

4.2.2. Legal notices must contain a title.

4.2.3. Legal notices must contain a beginning date.

4.2.4. Legal notices must contain a body.

4.3. Legal notices may, at the discretion of the agency, contain certain additional information.

4.3.1. Legal notices may contain an ending date.

4.3.2. Legal notices may contain an attachment. Members of the public who access the legal notice will be able to download and view the attachment.

4.4. If uploaded by an agency, attachments must be in Adobe PDF format only. No other formats are accepted.

4.5. If uploaded by an agency, the maximum file size of an attachment is 25 MB.

4.6. If uploaded by an agency, no attachment may contain personally identifiable information that, when used alone or with other relevant data, can identify an individual.

4.7. A legal notice successfully posted to the legal notices database will be assigned a status once the notice is successfully posted to the database.

4.8. A legal notice with active status is a legal notice visible to the public in the legal notice database and featured as an active notice.

4.8.1. Unless later deleted or amended, legal notices are in active status beginning at 12:00 AM Eastern Standard Time of the legal notice’s beginning date to 11:59 PM Eastern Standard Time of the legal notice’s ending date, if supplied. If no ending date is provided for the legal notice, unless later deleted or amended the legal notice will be in active status from the hours of 12:00 AM to 11:59 PM Eastern Standard Time on the date supplied as the beginning date of the legal notice.

4.8.2. A legal notice with archived status is a legal notice that was once visible to the public but ceased to be publicly available due to the current date and time elapsing past 11:59 PM Eastern Standard Time on the ending date or, if no ending date was supplied, 11:59 PM Eastern Standard Time of the beginning date. Legal notices with archived statuses are not featured in the active notices section of the database but are still publicly accessible for historical purposes as a public record.

4.8.3. A legal notice with not released status is a legal notice that has been successfully uploaded to the legal notices database but the beginning date has not yet arrived. Legal notices with not released status are not visible to the public but are visible to any users of the database who have security access granted for the state agency under which the legal notice is filed.

4.8.4. A legal notice with rescinded status is a legal notice that has been successfully uploaded to the legal notices database but has been deleted or modified while the status of the legal notice was active or archived. Rescinded legal notices are not featured as active notices in the database but are still publicly accessible for historical purposes as a public record.

W. Va. Code R. § 155-11-5 Amending or deleting legal notices from the legal notice database

5.1. A legal notice that is modified or deleted from the legal notice database will be modified or deleted only if the legal notice’s status is not released status. The last updated date of the notice will automatically modify to denote the date and time of the last change.

5.2. A legal notice that is modified or deleted from the legal notice database while the status is active or archived will not be modified or deleted from the legal notice database and the status will revert to rescinded status. This is to warn any member of the public who may have viewed the legal notice while active that the legal notice has been modified or deleted and that the information contained therein may be unreliable or may have changed. The last updated date of the notice will automatically modify to denote the date and time of the last change.

5.3. State agencies should consider recreating or posting new legal notice records if deleting or modifying an active record is necessary, as the rescinded legal notice will not be featured on the active section of the legal notices database and will be marked as rescinded.

155CSR11

Series 12 Rules for Private Trust Companies

W. Va. Code R. § 155-12-1 General

1.1. Scope. -- This Title establishes rules regarding standards, procedures, and forms to be followed by and with respect to licensed and unlicensed private trust companies, and foreign licensed private trust companies, and the regulation of the same by the Auditor.

1.2. Authority. -- W. Va. Code §31I-1-2(3), (4); 31I-1-4(c), (e); 31I-1-7(c); 31I-1-10; 31I-1-13

1.3. Filing Date. -- May 30, 2025

1.4. Effective Date. -- May 30, 2025

1.5. Sunset Provision. -- This rule shall terminate and have no further force or effect on August 1, 2030.

1.6. Confidentiality. - The WVSAO-PTC-Bio, "Biographical Report," incorporated by reference in section §155-12-9.6 this rule, and which is submitted as part of any application for licensure under this Title is considered confidential and exempt from disclosure under the provisions of chapter twenty-nine-B of this code.

W. Va. Code R. § 155-12-2 Definitions

As used in this Title or in the forms prescribed by this Title, the words defined in W. Va. Code Section 31I-1-3, shall have the same meaning, and the following terms and phrases (whether or not capitalized) shall have the meanings stated below unless the context clearly indicates otherwise:

2.1. “Affiliate” means any company that owns or controls, is owned or controlled by, or is under common ownership or control by any company that owns or controls a private trust company, licensed private trust company, or foreign licensed private trust company.

2.2. “Applicant” means the corporation or limited liability company on whose behalf an application for a license to operate as a licensed private trust company is submitted under W. Va. Code Section 31I-1-4; the corporation or limited liability company on whose behalf a notice to operate as an unlicensed private trust company is submitted under W. Va. Code Section 31I-1-4; or the corporation or limited liability company on whose behalf an application to register as a foreign licensed private trust company is submitted under section §155-12-13 this rule.

2.3. “Auditor” means the Auditor of the State of West Virginia.

2.4. “Authorized representative” means an officer or director of an unlicensed private trust company, licensed private trust company, or foreign licensed private trust company, if organized as a corporation; or a manager, officer, or member of an unlicensed private trust company, licensed private trust company, or foreign licensed private trust company, if organized as a limited liability company.

2.5. “Biographical information” means date of birth, place of birth, social security number, driver’s license or other identification card issued by a federal or state governmental authority, current residence address, prior residence addresses, educational background, criminal justice information; employment history (whether paid or unpaid), occupational or professional licensure information, personal financial information, and all other information required by Form WVSAO-PTC-Bio “Biographical Report,” incorporated by reference in section §155-12-9.6 this rule.

2.6. “Cash” means legal tender, coin, demand deposit accounts, and time-deposit accounts, as valued in United States Dollars.

2.7. “Company” means any corporation, association, partnership, limited liability company, business trust, sole proprietorship, joint venture, or charitable organization or foundation, or other similar organization or business entity.

2.8. “Controlling stockholder or member” means an individual who owns or has the ability or power to directly or indirectly vote at least 10 percent or more of the outstanding shares, membership interest, or membership units of the unlicensed private trust company or licensed private trust company.

2.9. “Financial institution” means a financial institution as defined in 31 U.S.C. Section 5312 and which institution is located in this state.

2.10. “Foreign licensed private trust company” means a private trust company that:

2.10.1. Is licensed by a state in the United States other than this state or the District of Columbia;

2.10.2. Has its principal place of business in a state in the United States other than this state or the District of Columbia;

2.10.3. Is operated in accordance with family or private trust company laws of the state in which it is licensed or of the District of Columbia;

2.10.4. Is subject to mandated statutory or regulatory supervision by the state in which the principal place of business is located or by the District of Columbia; and

2.10.5. Is not owned by, or a subsidiary of, a corporation, limited liability company, or other business entity that is organized in or licensed by any country other than the United States. For purposes of this definition, a country other than the United States shall include any colony, dependency, or possession of such country, and shall also include any territory of the United States, including Guam, American Samoa, the Virgin Islands, and the Commonwealth of Puerto Rico.

2.11. “Holding company” means any company which owns or controls a private trust company, licensed private trust company, or foreign licensed private trust company.

2.12. “Member acting in a managerial capacity” means a member, regardless of whether the member has a title or receives a salary or other compensation, who participates in, or who has authority or discretion to participate in, the guidance, oversight, policy-making, decision-making, or strategic direction of the private trust company, licensed private trust company, or foreign licensed private trust company.

2.13. “Owns” or “controls” means owns, controls, or has power to vote 25 percent or more of any class of voting securities or membership interests of a company or private trust company, licensed private trust company, or foreign licensed private trust company; or controls in any manner the election of a majority of the directors, or managers or other similar governing body of a company or private trust company, licensed private trust company, or foreign licensed private trust company; owns, controls, or has power to vote 10 percent or more of any class of voting securities or membership interests of a company or private trust company, licensed private trust company, or foreign licensed private trust company and exercises a controlling influence over the management or policies of the company or private trust company, licensed private trust company, or foreign licensed private trust company; or as determined by the Auditor.

2.14. “Resident” means a person who has had his or her principal place of domicile in this state for a period of more than 6 consecutive months prior to the filing of an application under the Private Trust Company Act, and who has a valid West Virginia driver’s license or a valid West Virginia identification card, has registered to vote, has submitted an affidavit of West Virginia residency or similar form, or has filed for homestead tax exemption on property in this state.

2.15. “Third-party service provider” means any person or company that has entered into a business relationship with a private trust company, licensed private trust company, or foreign licensed private trust company, for the provision of services, or any person or company that has entered into a business relationship with an affiliate of a private trust company, licensed private trust company, or foreign licensed private trust company, for the provision of services.

W. Va. Code R. § 155-12-3 Application for License as a Licensed Private Trust Company

3.1. An applicant seeking to operate in this state as a licensed private trust company under W. Va. Code Section 31I-1-4, must file a completed application on Form WVSAO-PTC-01, “Application for License as a Licensed Private trust Company,” herein incorporated by reference and available at the Auditor’s website, http://www.wvsao.gov, accompanied by a nonrefundable $10,000 application fee for deposit into a special account in the State Treasury to be known as the Private Trust Company Application Fund, pursuant to W. Va. Code Section 31I-1-4(e).

3.2. The application must contain all information requested by the form, along with the following exhibits to the form:

3.2.1. Exhibit A, Proposed Articles of Incorporation (or Articles of Organization, Certificate of Incorporation, Certificate of Formation, or Certificate of Organization pursuant to section §155-12-14 this rule);

3.2.2. Exhibit B, Proposed Bylaws or Operating Agreement;

3.2.3. Exhibit C, Organization Chart;

3.2.4. Exhibit D, Capital Account;

3.2.5. Exhibit E, Form WVSAO-PTC-Bio, “Biographical Report,” incorporated by reference in section §155-12-9.6 this rule, for each director, officer, manager, member acting in a managerial capacity or equivalent position;

3.2.6. Exhibit F, Form WVSAO-PTC-Bio, “Biographical Report,” incorporated by reference in section §155-12-9.6 this rule, for each controlling stockholder or member;

3.2.7. Exhibit G, Detailed Description of Services to be Provided;

3.2.8. Exhibit H, Family Members;

3.2.9. Exhibit I, Genealogical Chart;

3.2.10. Exhibit J, Current or Former Employees to Whom Services Will Be Provided;

3.2.11. Exhibit K, Fidelity Bonds;

3.2.12. Exhibit L, Errors and Omissions Insurance;

3.2.13. Exhibit M, Affiliates;

3.2.14. Exhibit N, Third-Party Service Providers;

3.2.15. Exhibit O, Depository Account Relations;

3.2.16. Exhibit P, Statement Regarding Maintenance of Corporate and Fiduciary Records;

3.2.17. Exhibit Q, List of All Stockholders or Members; and

3.2.18. Exhibit R, Affidavit Certifying at Least $50,000,000 in Assets Under Management, in accordance with W. Va. Code Section 31I-1-10.

3.3. The statement provided in application Exhibit P, Statement Regarding Maintenance of Corporate and Fiduciary Records, must describe in detail how the proposed licensed private trust company will maintain accurate corporate and fiduciary services records. The statement must identify by name any automated accounting system software or third-party accounting service provider to be used for corporate and fiduciary accounting. Any fiduciary accounting system should provide fiduciary accounting separate from corporate accounts as provided in section §155-12-19 this rule, and in accordance with W. Va. Code Sections 44D-8-810 and 44D-8-813, herein incorporated by reference, and in accordance with generally accepted accounting principles. If accounting and bookkeeping functions are to be performed off the premises of the proposed licensed private trust company’s principal place of business, name the servicing agent, and describe any affiliation by way of ownership, directorship, or common employment of personnel which the proposed licensed private trust company may have with the servicing agent.

3.4. The application must be signed under penalty of perjury by the applicant’s authorized representative.

W. Va. Code R. § 155-12-4 Application to Register as an Unlicensed Private Trust Company

4.1. An unlicensed private trust company seeking to submit the notice required to register under W. Va. Code Section 31I-1-4(c), must file a completed registration application on Form WVSAO-PTC-02, “Application to Register as an Unlicensed Private Trust Company,” herein incorporated by reference and available at the Auditor’s website, http://www.wvsao.gov, accompanied by a nonrefundable $5,000 application fee for deposit into a special account in the State Treasury to be known as the Private Trust Company Application Fund, pursuant to W.Va. Code Section 31I-1-4(e).

4.2. The application must contain all information required by the form and the following exhibits:

4.2.1. Exhibit A, Family Members;

4.2.2. Exhibit B, Current or Former Employees to Whom Services Will Be Provided;

4.2.3. Exhibit C, Genealogical Chart;

4.2.4. Exhibit D, Articles of Incorporation (or Articles of Organization, Certificate of Incorporation, Certificate of Formation, or Certificate of Organization pursuant to section §155-12-14 this rule);

4.2.5. Exhibit E, Bylaws or Operating Agreement;

4.2.6. Exhibit F, Capital Account;

4.2.7. Exhibit G, Statement Regarding Maintenance of Corporate and Fiduciary Records;

4.2.8. Exhibit H, List of All Stockholders or Members; and

4.2.9. Exhibit I, Affidavit Certifying at Least $50,000,000 in Assets Under Management, in accordance with W. Va. Code Section 31I-1-10.

4.3. The statement provided in application Exhibit G, Statement Regarding Maintenance of Corporate and Fiduciary Records, must describe in detail how the proposed private trust company will maintain accurate corporate and fiduciary services records. The statement must identify by name any automated accounting system software or third-party accounting service provider to be used for corporate and fiduciary accounting. Any fiduciary accounting system should provide fiduciary accounting separate from corporate accounts as provided in section §155-12-19 this rule, and in accordance with generally accepted accounting principles and W. Va. Code Sections 44D-8-810 and 44D-8-813, herein incorporated by reference. If accounting and bookkeeping functions are to be performed off the premises of the proposed private trust company’s principal place of business, name the servicing agent, and describe any affiliation by way of ownership, directorship, or common employment of personnel which the proposed private trust company may have with the servicing agent.

4.4. The application must be signed under penalty of perjury by the applicant’s authorized representative.

W. Va. Code R. § 155-12-5 Application to Register as a Foreign Licensed Private Trust Company

5.1. An applicant seeking to operate in this state as a foreign licensed private trust company under section §155-12-13 this rule, must file a completed registration application on Form WVSAO-PTC-03, “Application to Register as a Foreign Licensed Private Trust Company,” herein incorporated by reference and available at the Auditor’s website, http://www.wvsao.gov, accompanied by a nonrefundable $5,000 application fee for deposit into a special account in the State Treasury to be known as the Private Trust Company Application Fund, pursuant to under section §155-12-13 this rule.

5.2. The application must contain all information required by the form and Exhibit A.

5.3. The application must be signed under penalty of perjury by the applicant’s authorized representative.

W. Va. Code R. § 155-12-6 Annual Renewal

6.1. Annual renewal applications for unlicensed private trust companies, licensed private trust companies, and foreign licensed private trust companies must be filed with the Auditor on Form WVSAO-PTC-04, “Annual Renewal Application,” herein incorporated by reference and available at the Auditor’s website, http://www.wvsao.gov. Annual Renewal Applications must be filed with the Auditor on an annual basis no later than 45 days after the anniversary of the filing of either the initial application or the prior year’s renewal application.

6.2. The annual renewal application must be accompanied by a nonrefundable application fee in the amount of $1,500 for a licensed private trust company, $750 for an unlicensed private trust company, and $1,000 for a foreign licensed private trust company.

6.3. Each annual renewal application must be signed under penalty of perjury by the applicant’s authorized representative.

W. Va. Code R. § 155-12-7 Records

7.1. Each unlicensed private trust company and licensed private trust company shall maintain a principal office physically located in this state where original or true copies of all records and accounts of the unlicensed private trust company or licensed private trust company may be accessed and made readily available for examination or inspection by the Auditor.

7.2. The records and accounts maintained shall include the following:

7.2.1. Account information and statements relating to the minimum capital account requirements of section §155-12-15 this rule;

7.2.2. Account information and statements relating to any corporate investments not included under section §155-12-7.2.1. this rule;

7.2.3. All records and accounting related to the trust company’s service in a fiduciary capacity, segregated as required under section §155-12-19 this rule;

7.2.4. General ledgers;

7.2.5. Balance sheet and income statements;

7.2.6. Operating accounts;

7.2.7. Any audits prepared under section §155-12-8.1.2 this rule;

7.2.8. Records of real and personal property owned or leased by the licensed private trust company;

7.2.9. All applicable state and local business licenses, charters, or permits;

7.2.10. The names and residence addresses of all stockholders or members of the trust company and the number of shares of stock or membership units held by each, as well as the ownership percentage of each stockholder or member;

7.2.11. The Articles of Incorporation (or Articles of Organization, Certificate of Incorporation, Certificate of Formation, or Certificate of Organization pursuant to under section §155-12-19 this rule), including all amendments and restatements;

7.2.12. The bylaws or operating agreement, including all amendments and restatements;

7.2.13. Organizational chart or charts;

7.2.14. A current list of all family members, which states how each family member qualifies as a “family member” as defined in W. Va. Code Section 31I-1-3;

7.2.15. A current genealogical chart or table that includes and identifies all family members;

7.2.16. A current list of all current or former employees to whom private trust company services are provided and which states how each such employee or former employee qualifies under W. Va. Code Section 31I-1-3(16)(D) to receive such services;

7.2.17. All personnel records;

7.2.18. Current fidelity bond policies required under W. Va. Code Section 31I-1-12(a) for licensed private trust companies;

7.2.19. Current errors and omissions insurance policies required under W. Va. Code Section 31I-1-12(d) for licensed private trust companies;

7.2.20. A list identifying all affiliates;

7.2.21. A list identifying all third-party service providers and the services provided;

7.2.22. Copies of all license and renewal applications and exhibits submitted to the Auditor;

7.2.23. The addresses of any branch offices; and

7.2.24. All other books of account and other records that relate to the company’s operations in the form in which they are ordinarily maintained in the course of the company’s business.

7.3. Each private trust company or licensed private trust company may maintain other records not required by this rule, but such records shall be made readily available for examination or inspection by the Auditor.

7.4. Each foreign licensed private trust company shall maintain, at its principal place of operations physically located in this state, the records below pertaining to its operations and business conducted in West Virginia:

7.4.1. All records and accounting related to the trust company’s service in a fiduciary capacity;

7.4.2. Records of real and personal property owned or leased by the foreign licensed private trust company;

7.4.3. All applicable state and local business licenses, charters, or permits;

7.4.4. Organizational chart or charts;

7.4.5. All personnel records;

7.4.6. A list of all third-party service providers and the services provided;

7.4.7. The addresses of any branch offices; and

7.4.8. All other books of account and other records that relate to the company’s operations in the form in which they are ordinarily maintained in the course of the company’s business.

W. Va. Code R. § 155-12-8 Examinations, Investigations, and Fees

8.1. Examinations of private trust companies, licensed private trust companies, and foreign licensed private trust companies will be conducted under this Section. The Auditor may conduct an examination or investigation of a licensed private trust company at any time it deems necessary to determine whether the licensed private trust company or licensed private trust company-affiliated party thereof has violated or is about to violate any provision of this Title, any applicable provision of the laws governing financial institutions in this state, or any rule adopted pursuant to this Title. The Auditor may conduct an examination or investigation of a private trust company or foreign licensed private trust company at any time it deems necessary to determine whether the private trust company or foreign licensed private trust company has engaged in any act prohibited under section §155-12-16 this rule or W. Va. Code Section 31I-1-11 and if a private trust company or a foreign licensed private trust company has engaged in such act, to determine whether any applicable provision of the financial institutions codes has been violated.

8.1.1. The Auditor may rely upon a certificate of trust, trust summary, or written statement from the trust company which identifies the qualified beneficiaries of any trust or estate for which a private trust company, licensed private trust company, or foreign licensed private trust company serves as a fiduciary and the qualifications of such beneficiaries as permissible recipients of company services.

8.1.2. The Auditor shall conduct an examination of a licensed private trust company at least once every 36 months. The Auditor shall examine the books and records of a licensed private trust company as necessary to determine whether it is a licensed private trust company as defined in this Title and is operating in compliance with this Title.

8.1.3. The Auditor shall examine the books and records of a foreign licensed private trust company as necessary to determine whether it is a foreign licensed trust company as defined in this Title and is in compliance with W. Va. Code Sections 31I-1-5, 31I-1-8, 31I-1-11 and sections §155-12-16, 155-12-17, and 155-12-18 this rule. In connection with an examination of the books and records of the company, the Auditor may rely upon the most recent examination report or review or certification letters or similar documentation issued by the regulatory agency to which the foreign licensed private trust company is subject to supervision. The Auditor’s examination of the books and records of a foreign licensed private trust company is, to the extent practicable, limited to books and records of the operations in this state.

8.1.4. For each examination of the books and records of a private trust company, licensed private trust company, or foreign licensed private trust company as authorized under this Title, the trust company shall pay a fee for the costs of the examination by the Auditor. As used in this section, the term “costs” means the salary and travel expenses of field staff which are directly attributable to the examination of the trust company and the travel expenses of any supervisory and support staff required as a result of examination findings. The mailing of payment for costs incurred must be postmarked within 30 days after the receipt of a notice stating that the costs are due. The Auditor may levy a late payment of up to $100 per day or part thereof when a payment is overdue unless waived for good cause. However, if the late payment of costs is intentional, the Auditor may levy an administrative fine of up to $1,000 per day for each day the payment is overdue.

8.1.5. All fees collected under this section must be deposited into a special account in the State Treasury to be known as the Private Trust Company Application Fund, pursuant to W.Va. Code Section 31I-1-4(e), for the purpose of administering this Title.

8.1.6. The Auditor may establish by rule the records to be maintained or requirements necessary to demonstrate conformity with this Title as a private trust company, licensed private trust company, or foreign licensed private trust company.

8.2. Subsequent to any examination of a licensed private trust company by the Auditor, the Auditor shall provide the licensed private trust company with its written findings, recommendations, comments, and conclusions resulting from such examination.

8.3. The Auditor will provide a written notice to the private trust company, licensed private trust company, or foreign licensed private trust company stating the costs due as a result of an examination conducted in accordance with section §155-12-8.1. this rule. The company must remit payment for the cost of the examination within 30 days of the date of notice stating that such costs are due.

W. Va. Code R. § 155-12-9 Application Process and Forms

9.1. Application forms for all license, registration, renewal, reports, and notice-filing actions covered by these rules are available on the Auditor’s website at www.wvsao.gov or through the links provided in these rules. Forms may also be obtained at no cost by sending a request to the West Virginia State Auditor’s Office, 1900 Kanawha Blvd. East, Building 1, Room W-100, Charleston, WV 25305.

9.2. Completed forms shall be submitted for filing to the West Virginia State Auditor’s Office, 1900 Kanawha Blvd. East, Building 1, Room W-100, Charleston, WV 25305.

9.3. Request for Additional Information. All information the applicant desires to present to support the application should be submitted with the original filing. The required exhibits in the application forms are not intended to limit the applicant’s presentation of any of the requirements, but merely represent the minimum information required for filing. Additional information shall be submitted within 60 days after the Auditor’s request. Any such request for additional information will be made by the Auditor within 30 days after receipt of the application and the full amount of the prescribed registration fee . Failure to respond to such request within 60 days after the date of the request may be construed by the Auditor as grounds for denial of an application. No application shall be considered to be complete until all requested information has been submitted to the Auditor.

9.4. Burden of Proof. It is the applicant’s responsibility to prove that the statutory and regulatory requirements warranting granting of the authority requested by the applicant are met.

9.5. Withdrawal of Application. The applicant may request withdrawal of an application at any time by filing a written notice of withdrawal signed by the applicant’s authorized representative.

9.6. The following form is incorporated by reference and adopted by this rule for the purposes of sections §155-12-3 and 155-12-10 this rule: Form WVSAO-PTC-Bio, “Biographical Report.” The form contains a field that requires a proposed director, officer, manager, or member acting in a managerial capacity for a licensed private trust company to provide his or her social security number. The individual’s social security number will be used by the Auditor to facilitate the identification of the individual in order to obtain verification of the required criminal justice information and licensing background, which may expedite the processing of the form.

W. Va. Code R. § 155-12-10 Notification of Proposed Appointment

10.1. A licensed private trust company that is required under this Rule to notify the Auditor of the proposed appointment of an individual to the board of directors, the addition of a member, appointment or employment of an individual as an officer, manager or member acting in a managerial capacity or equivalent position must notify the Auditor of such proposed appointment, addition, or employment using Form WVSAO-PTC-05, “Notification of Proposed Appointment of a Director, Addition of a Member, or Employment of an Officer, Manager, or Member Acting in a Managerial Capacity, or Equivalent Position,” herein incorporated by reference and available at the Auditor’s website, http://www.wvsao.gov.. The licensed private trust company shall notify the Auditor of the proposed appointment of an individual to its board of directors, the addition of a member, or the appointment or employment of an individual as an officer, manager, or member acting in a managerial capacity or equivalent position, at least 60 days before such appointment or employment becomes effective, if the company:

10.1.1. Has been licensed for less than two years;

10.1.2. Has undergone a change in control within the preceding two years; or

10.1.3. Is operating under a cease and desist order.

10.2. The notification must include the name and such biographical information as the Auditor may reasonably require.

10.3. The notification must be accompanied by a completed Form WVSAO-PTC-Bio, “Biographical Report,” incorporated by reference in section §155-12-9 this rule, for the individual proposed.

10.4. Such notification must be provided to the Auditor at least 60 days before the proposed appointment, addition, or employment becomes effective.

10.5. A licensed private trust company may not appoint an individual to the board of directors, add a member, or appoint or employ an officer or manager or member acting in a managerial capacity or equivalent if the Auditor issues a Notice of Disapproval with respect to that individual.

10.6. The Auditor shall issue a Notice of Disapproval if the Auditor finds that the proposed appointment or employment of a person would otherwise cause the licensed private trust company to violate any of the requirements set forth in W. Va. Code Section 31I-1-4(e)(10)(B)-(D) or section §155-12-20.2.1. this rule.

W. Va. Code R. § 155-12-11 Discontinuing Business

11.1. A licensed private trust company that desires to discontinue business must provide the Auditor with written notification prior to the proposed discontinuance date. The notice must contain or attach the proposed plan for discontinuing business as well as a certified copy of the resolution of the board of directors, or members if a limited liability company, authorizing the action.

11.2. The proposed plan for discontinuing business must include:

11.2.1. A draft of the proposed notice to family members and former or current employees to whom services are provided;

11.2.2. Any outstanding liabilities and the proposed process to settle those liabilities;

11.2.3. The actions the licensed private trust company intends to take for discharge from all fiduciary duties it had undertaken; and

11.2.4. Any other information related to the resolution of outstanding matters and discontinuance of business and discharge of fiduciary duties, including any related proposed amendments to the company’s Articles of Incorporation (or Articles of Organization, Certificate of Incorporation, Certificate of Formation, or Certificate of Organization pursuant to section §155-12-14 this rule) and any articles or certificate of dissolution or equivalent document.

11.3. If, within 90 days of providing the Notice of Discontinuance of Business, the company has not been discharged from all of its fiduciary duties which it has undertaken and has not provided the certification of such discharge to the Auditor, then the company shall provide a progress report to the Auditor on implementation of the plan for discontinuing business, and every 90 days thereafter, the company shall provide such progress report to the Auditor until the company has been discharged from all fiduciary duties which it has undertaken, provided the certification of such discharge to the Auditor, and relinquished its license to operate as a licensed private trust company to the Auditor.

W. Va. Code R. § 155-12-12 Quarterly Reporting of Capital Accounts, Fidelity Bonds, and Insurance

12.1. A private trust company and licensed private trust company shall, within 30 days after the end of each quarter, file with the Auditor a report of capital accounts, fidelity bonds, and errors and omissions insurance on Form WVSAO-PTC-06 “Quarterly Report of Capital Account, Fidelity Bonds, and Insurance,” herein incorporated by reference and available at the Auditor’s website, http://www.wvsao.gov.

12.2. Licensed private trust companies are required to provide all information requested on Form WVSAO-PTC-06.

12.3. Private trust companies are required to provide the capital account information, and may but are not required to, provide the fidelity bonds and insurance information.

W. Va. Code R. § 155-12-13 Registration of Foreign Licensed Private Trust Company

13.1. A foreign licensed private trust company must register with the Auditor before beginning operations in West Virginia.

13.1.1. The registration application must state that the foreign licensed private trust company is a private trust company as defined in W. Va. Code Section 31I-1-3(16) and that its operations will comply with Sections 31I-1-4, 31I-1-8, 31I-1-9, 31I-1-10, and 31I-1-11 of the West Virginia Code, and such other provisions of the Private Trust Company Act as the Auditor may prescribe, and that it is currently in compliance with the applicable private trust company laws and regulations of its principal jurisdiction.

13.1.2. The registration application must provide:

13.1.2.a. The current telephone number and street address of the physical location of its principal place of business in its principal jurisdiction.

13.1.2.b. The current telephone number and street address of the physical location in this state of its principal place of operations where its books and records pertaining to its operations in this state will be maintained.

13.1.2.c. The current telephone number and street address of the physical location of any other offices located within this state.

13.1.2.d. The name and current street address in this state of its registered agent.

13.1.3. The registration must include a certified copy of a certificate of good standing, or an equivalent document, authenticated by the official having custody of records in the jurisdiction where the foreign licensed private trust company is organized, along with satisfactory proof, as determined by the Auditor, that the company is organized in a manner similar to a private trust company as defined under this Title and is in compliance with the private trust company laws and regulations of its principal jurisdiction.

13.2. The registration application required under this section for a foreign licensed private trust company must be accompanied by a nonrefundable registration fee of $5,000.

13.3. Registration applications required by this section shall be submitted on a form prescribed by the Auditor and be signed, under penalty of perjury, by an officer or director if the foreign licensed private trust company is organized as a corporation, or by a manager, officer, or member if the foreign licensed private trust company is organized as a limited liability company.

13.4. All fees received by the Auditor pursuant to this section shall be deposited into a special account in the State Treasury to be known as the Private Trust Company Application Fund, pursuant to W.Va. Code Section 31I-1-4(e), for purposes of administering this Title.

W. Va. Code R. § 155-12-14 Organizational Documents; Use of Term “Private Trust” in Name

14.1. The articles of incorporation, certificate of incorporation, or articles of organization of a private trust company or licensed private trust company must contain:

14.1.1. The name adopted by the company, which must distinguish the company from any other trust company formed in this state or engaged in the business of a trust company, private trust company, or licensed private trust company in this state. If the term “trust” is included in the name adopted by a private trust company, it must be immediately preceded by the term “private” so as to distinguish the entity from a trust company operating under Chapter 31A. This paragraph does not apply to a foreign licensed private trust company using a fictitious name that is registered and maintained pursuant to W. Va. Code Section 31D-4-404 and that distinguishes it.

14.1.2. The purpose for which the company is formed, which must clearly identify the restricted activities permissible to a private trust company or licensed private trust company under this Title.

14.1.3. A statement that the company will not offer its services to the general public.

14.1.4. A statement affirming that the articles of incorporation, certificate of incorporation, or articles of organization will not be amended without prior written notice to the Auditor.

14.2. A proposed amendment to the articles of incorporation, articles of organization, certificate of formation, or certificate of organization of a private trust company or licensed private trust company must be submitted to the Auditor for review at least 30 days before it is filed or effective. An amendment is not considered filed or effective if the Auditor issues a notice of disapproval with respect to the proposed amendment.

14.3. The term “private trust” in the name adopted by a private trust company or licensed private trust company does not disqualify the name from being allowed under W. Va. Code Section 31B-1-105 or Section 31D-4-401.

W. Va. Code R. § 155-12-15 Investments

15.1. The assets forming the minimum capital account of an unlicensed private trust company or licensed private trust company must:

15.1.1. Consist of cash, United States Treasury obligations, or any combination thereof; and

15.1.2. Have an aggregate market value of at least 100 percent of the company’s required capital account, as specified in W. Va. Code Section 31I-1-4. If the aggregate market value of 100 percent of the company’s capital account is, at any time, less than the amount required under W. Va. Code Section 31I-1-4, then the company has five business days to bring such capital account into compliance with W. Va. Code Section 31I-1-4.

15.2. An unlicensed private trust company or licensed private trust company may purchase or rent real or personal property for use in the conduct of the business and other activities of the company.

15.3. Notwithstanding any other provision of law, an unlicensed private trust company or licensed private trust company may invest funds for its own account, other than those required or allowed under sections §155-12-15.1. or 155-12-15.2. this rule, in any type or character of equity securities, debt securities, or other assets.

15.4. Notwithstanding any other law, an unlicensed private trust company or licensed private trust company may, while acting as a fiduciary, purchase directly from underwriters or broker-dealers or in the secondary market:

15.4.1. Bonds or other securities underwritten or brokered by:

15.4.1.a. The unlicensed private trust company or licensed private trust company;

15.4.1.b. A family affiliate; or

15.4.1.c. A syndicate, including the private trust company, licensed private trust company, or family affiliate.

15.4.2. Securities of an investment company, including a mutual fund, closed-end fund, or unit investment trust, as defined under the Federal Investment Company Act of 1940, for which the private trust company or licensed private trust company acts as an advisor, custodian, distributor, manager, registrar, shareholder servicing agent, sponsor, or transfer agent.

15.5. The authority granted in section §155-12-15.4. this rule, may be exercised only if:

15.5.1. The investment is not expressly prohibited by the instrument, judgment, decree, or order establishing the fiduciary relationship.

15.5.2. The private trust company or licensed private trust company procures in writing the consent of any co-fiduciaries with discretionary investment powers to the investment.

15.5.3. The private trust company or licensed private trust company discloses in writing to the person or persons to whom it sends account statements its intent to exercise the authority granted in Rule 15.4. before the first exercise of that authority, and each such disclosure reflects:

15.5.3.a. The nature of any interest the private trust company or licensed private trust company has, or is reasonably expected to have, in the underwriting or distribution of bonds or securities purchased.

15.5.3.b. The nature and amount of any fee or other compensation received, or reasonably expected to be received, by the private trust company or licensed private trust company in connection with the transaction.

15.5.3.c. The nature of the relationship between the private trust company or licensed private trust company and an investment company described in section § 155-12-15.4.2 this rule.

15.5.3.d. The nature and amount of any fee or other compensation received, or reasonably expected to be received, by the private trust company or licensed private trust company for providing services to an investment company described in section §155-12-15.4.2 this rule.

15.6. Rules 15.4. and 15.5 do not affect the degree of prudence required of fiduciaries under the laws of this state. However, a purchase of bonds or securities pursuant to sections §155-12-15.4. and §155-12-15.5. this rule, is not presumed to be affected by a conflict between the fiduciary’s personal and fiduciary interests if such purchase:

15.6.1. Is negotiated at a fair price; and

15.6.2. Is in accordance with:

15.6.2.a. The interest of the qualified beneficiaries; and

15.6.2.b. The purposes of the trusts; and

15.6.3. Otherwise complies with:

15.6.3.a. The prudent investor rule in W. Va. Code Section 44-6C-1(a), or other prudent investor or similar rule under other applicable law, unless such compliance is waived in accordance with W. Va. Code Section 44-6C-1(b) or other applicable law; and

15.6.3.b. The terms of the instrument, judgment, decree, or order establishing the fiduciary relationship.

15.7. Notwithstanding sections §155-12-15.1. thru §155-12-15.6. this rule, a private trust company or licensed private trust company may not, while acting as a fiduciary, purchase a bond or security issued by the company or its parent, or a subsidiary company thereof or its parent, unless:

15.7.1. The private trust company or licensed private trust company is expressly authorized to do so by:

15.7.1.a. The terms of the instrument creating the trust;

15.7.1.b. A court order;

15.7.1.c. The written consent of the settlor of the trust for which the unlicensed private trust company or licensed private trust company is serving as trustee; or

15.7.1.d. The written consent of every adult qualified beneficiary of the trust who, at the time of such purchase, is entitled to receive income under the trust or who would be entitled to receive a distribution of principal if the trust were terminated; and

15.7.2. The purchase of the security is at a fair price and complies with:

15.7.2.a. The prudent investor rule in W. Va. Code Section 44-6C-1(a) or other prudent investor or similar rule under other applicable law unless compliance is waived in accordance with W. Va. Code Section 44-6C-1(b) or other applicable law.

15.7.2.b. The terms of the instrument, judgment, decree, or order establishing the fiduciary relationship.

15.8. Except as otherwise expressly limited by this Rule, a private trust company or licensed private trust company, while acting as a fiduciary, is also authorized, without limiting any powers otherwise conferred on fiduciaries by law, to do any of the following, which are not presumed to be affected by a conflict between the fiduciary’s personal and fiduciary interests:

15.8.1. Make an equity investment in a closely held entity that may or may not be marketable and that is directly or indirectly owned or controlled by one or more family members.

15.8.2. Place a security transaction using a broker who is a family member.

15.8.3. Enter into an agreement with a family member who is the settlor or a qualified beneficiary of a trust with respect to the appointment of the private trust company or licensed private trust company as a fiduciary of the trust, or with respect to the compensation of the private trust company and licensed private trust company for service as a fiduciary.

15.8.4. Transact business with a family member.

15.8.5. Transact business with or invest in any asset of another trust, estate, guardianship, or conservatorship for which the private trust company or licensed private trust company is a fiduciary or in which a family member has an interest.

15.8.6. Deposit trust assets in a financial institution that is owned, controlled, or operated by one or more family members.

15.8.7. Purchase, sell, hold, own, or invest in a security, bond, real or personal property, stock, or other asset of a family member.

15.8.8. With or without adequate security, lend money to or borrow money from a family member or a trust, estate, or guardianship for which the private trust company or licensed private trust company serves as a fiduciary.

15.9. If not inconsistent with and subject to the terms of sections §155-12-15.4. through §155-12-15.8. this rule, the duty of loyalty under W. Va. Code Section 44D-8-802 applies to private trust companies, licensed private trust companies, and foreign licensed private trust companies when serving as trustee of a trust whose administration is subject to Chapter 44D.

W. Va. Code R. § 155-12-16 Prohibitions

16.1. Notwithstanding any provision of this Title, neither a private trust company, licensed private trust company, nor foreign licensed private trust company may:

16.1.1. Engage in commercial banking, however, it may establish accounts at financial institutions for its own purposes or on behalf of family members to whom it provides services pursuant to this Title;

16.1.2. Engage in fiduciary services with the public unless licensed pursuant to Chapter 31A; or

16.1.3. Serve as an attorney in fact or agent, including as a co-attorney in fact or co-agent, under a power of attorney pursuant to Chapter 39B.

W. Va. Code R. § 155-12-17 Requirements for Licensed and Unlicensed Private Trust Companies and Foreign Licensed Private Trust Company

17.1. A private trust company or a licensed private trust company shall maintain:

17.1.1. A principal office physically located in this state where original or true copies of all records and accounts of the private trust company or licensed private trust company may be accessed and made readily available for examination by the Auditor in accordance with this Title. A private trust company or licensed private trust company may also maintain one or more branch offices within or outside of this state.

17.1.2. A registered agent who has an office in this state at the street address of the registered agent.

17.1.3. All applicable state and local business licenses, charters, and permits.

17.1.4. A deposit account with:

17.1.4.a. A bank located in the United States and insured by the Federal Deposit Insurance Corporation; or

17.1.4.b. A credit union located in the United States and insured by the National Credit Union Administration.

17.2. In order to operate in this state, a foreign licensed private trust company must be in good standing in its principal jurisdiction, must be in compliance with the private trust company laws and regulations of its principal jurisdiction, and must maintain:

17.2.1. An office physically located in this state where original or true copies of all records and accounts of the foreign licensed private trust company pertaining to its operations in this state may be accessed and made readily available for examination by the Auditor in accordance with this Title;

17.2.2. A registered agent who has an office in this state at the street address of the registered agent;

17.2.3. All applicable state and local business licenses, charters, and permits; and

17.2.4. A deposit account with:

17.2.4.a. A bank located in the United States and insured by the Federal Deposit Insurance Corporation; or

17.2.4.b. A credit union located in the United States and insured by the National Credit Union Administration.

17.3. A company in operation as of May 23, 2023, which meets the definition of a private trust company must, on or before December 30, 2023, apply for licensure as a licensed private trust company, register as either an unlicensed private trust company or a foreign licensed private trust company, or cease doing business in this state.

W. Va. Code R. § 155-12-18 Powers of Licensed and Unlicensed Private Trust Companies and Foreign Licensed Private Trust Company

18.1. An unlicensed private trust company or a licensed private trust company may, for its eligible members and individuals:

18.1.1. Act as a sole or co-personal representative, executor, administrator, or curator for probate estates being administered in this state or in a state or jurisdiction other than this state.

18.1.2. Act as an attorney in fact or agent under a power of attorney, other than a power of attorney governed by Chapter 39B.

18.1.3. Except as provided in section §155-12-16 this rule, act within or outside this state as a sole fiduciary or co-fiduciary, including acting as a trustee, advisory agent, assignee, assignee for the benefit of creditors, authenticating agent, bailee, bond or indenture trustee, conservator, conversion agent, custodian, escrow agent, fiscal or paying agent, financial advisor, guardian, investment advisor or manager, managing agent, purchase agent, receiver, registrar, safekeeping or subscription agent, transfer agent, except for public companies, warrant agent, or similar capacities generally performed by corporate trustees, and in so acting possesses, purchases, sells, invests, reinvests, safekeeps, or otherwise manages or administers the real or personal property of eligible members and individuals.

18.1.4. Exercise the powers of a corporation or limited liability company incorporated or organized under the laws of this state, or qualified to transact business as a foreign corporation or limited liability company under the laws of this state, which are reasonably necessary to enable it to fully exercise, in accordance with commonly accepted customs and usages, a power conferred under this Title.

18.1.5. Delegate duties and powers, including investment functions under W. Va. Code Section 44-6C-9, in accordance with the powers granted to a trustee under Chapter 44D or other applicable law, and retain agents, attorneys, accountants, investment advisers, or other individuals or entities to advise or assist the private trust company, licensed private trust company, or foreign licensed private trust company in the exercise of its powers and duties under this Title and Chapter 44D. Such exercise of power may include, but is not limited to, retaining a bank trust department, or a public trust company, other than another private trust company, licensed private trust company, or foreign licensed private trust company.

18.1.6. Perform all acts necessary for exercising the powers enumerated in this Rule or authorized by this Title and other applicable laws of this state.

18.2. Except as otherwise provided in section §155-12-16 this rule, a foreign licensed private trust company that is in good standing in its principal jurisdiction may exercise all the trust powers in this state that a West Virginia private trust company may exercise.

W. Va. Code R. § 155-12-19 Segregation of Books, Records, and Assets; Fiduciary Assets Not Liable

19.1. Each private trust company and licensed private trust company shall maintain its fiduciary books and records separate and distinct from other records of the company and shall segregate all assets held in any fiduciary capacity from other assets of the company.

19.2. Assets received or held in a fiduciary capacity by a private trust company or licensed private trust company are not subject to the debts or obligations of the company.

W. Va. Code R. § 155-12-20 Investigation of License Applicants

20.1. For the purpose of this section, the application is not deemed to be filed until the applicant has provided the Auditor with all the information required to be included pursuant to W. Va. Code Section 31I-1-4.

20.2. Upon filing an application for a license to operate as a licensed private trust company, the Auditor shall conduct an investigation to confirm:

20.2.1. That the persons who will serve as directors or officers of the corporation or, if the applicant is a limited liability company, managers or members acting in a managerial capacity, have not:

20.2.1.a. Been convicted of, or entered a plea of nolo contendere to, a crime involving fraud, misrepresentation, or moral turpitude;

20.2.1.b. Been convicted of, or pled nolo contendere to, a violation of the criminal laws governing financial institutions, including Chapter 61, Articles 3, 4, and 15, the Bribery and Corrupt Practices Act, or similar state or federal law;

20.2.1.c. Been directors, officers, managers, or members of a financial institution licensed or chartered under the laws governing financial institutions or by the Federal Government or any other state, the District of Columbia, a territory of the United States, or a foreign country, whose license or charter was suspended or revoked within the 10 years preceding the date of the application;

20.2.1.d. Had a professional license suspended or revoked within the 10 years preceding the date of the application; or

20.2.1.e. Made a false statement of material fact on the application.

20.2.2. That the name of the proposed company complies with to section §155-12-14 this rule.

20.2.3. That capital accounts of the proposed company conform to W. Va. Code Section 31I-1-4 and that fidelity bonds and errors and omissions insurance coverage required under W. Va. Code Section 31I-1-12 have been issued and are effective.

20.2.4. That the articles of incorporation or articles of organization conform to section §155-12-14.1. this rule.

20.2.5. That the management structure of the proposed company complies with W. Va. Code Section 31I-1-8.

20.3. If the investigation required under this section confirms that the applicant has met the requirements of sections §155-12-17 and §155-12-14.1., and W. Va. Code Sections 31I-1-4, 31I-1-8 and 31I-1-12, and that the persons who will serve as directors or officers of the corporation or the managers or members acting in a managerial capacity of the limited liability company, as applicable, satisfy the criteria set forth in Rule 20.2., the Auditor shall issue a license authorizing the applicant to operate as a licensed private trust company.

20.4. If the Auditor determines the criteria in in section §155-12-20.2. this rule have not been met, the Auditor shall serve notice of its intent to deny the application and of the applicant’s opportunity to request a hearing pursuant to W. Va. Code Sections 29A-5-4 and 29A-6-1.

Series 13 Procedure to Register to Bid at Public Auctions

W. Va. Code R. § 155-13-1 General

1.1. Scope. -- This procedural rule establishes the process to become eligible to bid at a Public Auction held pursuant to W. Va. Code § 11A-3-45.

1.2. Authority. -- W. Va. Code § 11A-3-45.

1.3. Filing Date. -- March 6, 2024.

1.4. Effective Date. -- April 8, 2024.

W. Va. Code R. § 155-13-2 Definitions

2.1. “Affidavit” means a complete and notarized form, to be supplied by the Auditor, wherein the Registrant affirms that he or she meets the requirements to bid at a Public Auction contained in W. Va. Code § 11A-3-45, W. Va. Code § 11A-3-45a, and this rule. The Affidavit is available to download from the Auditor’s website at www.wvsao.gov.

2.2. “Auditor” means the West Virginia State Auditor or his or her designee.

2.3. “Public Auction” means an auction conducted by the Auditor held pursuant to W. Va. Code § 11A-3-45.

2.4. “Registrant” means any person or legal entity that desires to bid at a Public Auction or bid for unsold lands subject to sale pursuant to W. Va. Code § 11A-3-48.

W. Va. Code R. § 155-13-3 Procedures to register to bid at public auction

3.1. General. All Registrants must register in accordance with this rule in order to be eligible to bid at any Public Auction and affirm that he or she meets the requirements established under W. Va. Code § 11A-3-45, including:

3.1.1. Registrant has not failed to make a payment owed at a prior Public Auction.

3.1.2. Registrant is not, at the time of registration, delinquent in the payment of a real property tax, for which Registrant is the most recent owner to record, to any county in the State of West Virginia.

3.1.3. Registrant does not have a history of noncompliance with code enforcement violations issued by a county or municipality pursuant to W. Va. Code § 7-1-3ff and § 8-12-16.

3.1.4. At the time of registration, Registrant is not subject to legal proceedings in any county or municipality that are related to code enforcement violations regarding real property owned by Registrant.

3.1.5. Registrant has not, within the preceding five years prior to the Public Auction, failed to comply with a valid raze or repair order (or any other similar order) issued by a county or municipality.

3.2. Registration of Legal Entities. Any Registrant that is a domestic or foreign entity as defined in chapters 31B, 31D, and 31E of the West Virginia Code must verify at the time of registration that it is properly registered with the West Virginia Secretary of State’s office and is authorized to conduct business in West Virginia.

3.3. Registration prior to day of sale. Registrants may register at any time prior to the Public Auction by any of the following methods.

3.3.1. Registrants may register via an online portal maintained by the Auditor, available at www.wvsao.gov.

3.3.2. Registrants may submit an Affidavit to the Auditor by mail or courier. Registrants are responsible for ensuring that the Affidavit is delivered to the Auditor prior to any Public Auction in which the Registrant wishes to participate.

3.3.3. Registrants may submit an Affidavit in person to the Auditor’s County Collections Division during its normal business hours.

3.4. Registration day of sale. Registrants may register the same day as the Public Auction by completing an Affidavit. Employees of the Auditor will be available to provide the Affidavit and assist with its completion and execution.

3.5. Persons or entities ineligible to bid at Public Auction. Citizens of or entities organized in or controlled by citizens or governments of any country designated as a Country of Particular Concern by the Department of State of the United States of America are ineligible to participate in any Public Auction.

W. Va. Code R. § 155-13-4 Deregistration

4.1. A Registrant may be deregistered by the Auditor at any time if it is discovered that the Registrant does not meet the requirements to bid at a Public Auction contained in W. Va. Code § 11A-3-45, W. Va. Code § 11A-3-45a, and this rule.

4.2. A deregistered Registrant will be notified of the deregistration and the reasons therefor by the Auditor in writing. All the Registrant’s current or pending bids or sales will be cancelled or rejected.

W. Va. Code R. § 155-13-5 Effect of deregistration

5.1. Any Registrant that is deregistered is ineligible to bid at any Public Auction. Any bids submitted by a Registrant who is deregistered will be rejected by the Auditor and any sales pending will be cancelled.

W. Va. Code R. § 155-13-6 Procedure to cure deregistration

6.1. Any Registrant that is deregistered due to noncompliance with Sections 3.1.1, 3.1.2, 3.1.4, 3.1.5, or 3.2 may cure the deregistration by demonstrating to the Auditor by clear evidence that the Registrant has become in compliance with the eligibility requirements contained in Sections 3.1.1, 3.1.2, 3.1.4, 3.1.5, and 3.2.

6.2. The Auditor may refuse to reregister any Registrant that has knowingly registered without meeting the eligibility requirements contained in W. Va. Code § 11A-3-45, W. Va. Code § 11A-3-45a, and this rule.

W. Va. Code R. § 155-13-7 Unsold lands subject to sale without auction or additional advertising

7.1. In order to bid on unsold lands subject to sale without auction or additional advertising pursuant to W. Va. Code § 11A-3-48, Registrants must register with the Auditor in accordance with the provisions of this rule.

Series NA Travel Rules

W. Va. Code R. § 12-3-11 - ADMINISTRATIVE TRAVEL RULES JAN -4 PM 1: 09

SECHERRY OF STATE ## Section 1. General.

1.1. Scope. - - This rule establishes standards governing travel by the Auditor's Office employees on behalf of the State of West Virginia. The purchasing card is the preferred method of payment for State travel.

1.2. Authority. - - WV Code §12-3-11.

1.3. Filing Date. - - January 4, 2011

1.4. Effective Date. - - January 4, 2011

1.5. Auditor. - - The State Auditor is exempt from this travel rule.

1.6. Accrual of Travel Compensatory Time. - - The accrual of compensatory time will be allowed for weekend or evening work time for travelers engaged in approved office travel only for such hours during which the traveler's activities directly or predominantly benefit the West Virginia State Auditor's Office. For example, weekend time spent in transportation to or from a travel destination or time spent attending meetings that benefit the office is work time. Time spent engaged in purely personal activities, like sightseeing, is not work time for purposes of determining compensatory time.

1.7. General Purpose. - - Travel costs will be reimbursed only for travel deemed necessary for the proper conduct of the State's business.

1.8. Filing Claims for Reimbursement. The amount of expenses incurred should be recorded on the traveler's expense account form along with all necessary supporting documentation of such expenses and must be submitted within two (2) weeks from the final date of approved travel. (Air travel stubs or receipts, where applicable, must also be attached to the expense report).

Section 2. In-State Travel. In-state travel must be pre-approved by the employees' Division Director.

2.1. Daily allowances for in-state travel shall be as follows:

2.1.a. Meals - - Reimbursement will be made for meals travel, at an amount not to exceed the maximum daily per diem rates as established by the federal government ("GSA" rates). Meals for the first and last day of travel will be reimbursed up to 75% of the destination city maximum daily per diem rate. When meals are provided as part of the travel, the meal reimbursement must be reduced in accordance with GSA guidelines. Meal expenses for single day travel are not reimbursable. Single day travel is travel without an overnight stay.

2.1.b. Transportation - - Reimbursement will be made for the actual cost of bus, rail, air coach travel, as well as automobile rental to and from the travel destination. Reimbursement for travel in privately-owned vehicles engaged in State business will be governed by Section 4 of this rule, and may include parking, garage fees, toll bridge and turnpike charges, where necessary and applicable. Employees wishing to secure use of an agency vehicle for State travel must complete and submit an Agency Vehicle Request form at least two (2) weeks prior to commencement of travel, and must adhere to office policy as it relates to use of an agency vehicle.

Agency vehicles may not be utilized to transport any individuals who are not engaged in state business. Agency vehicles shall be issued based on availability.

2.1.c. Lodging - - Employees traveling on State business will be reimbursed at an amount not to exceed the maximum daily per-diem rates as established by the federal government. An itemized receipt reflecting the amount paid for lodging must be submitted with the expense report. Lodging that exceeds 300% of the daily allowed per diem must be approved by the State Auditor prior to booking.

2.1.d. Registration Fees - - Registration fees paid at meetings or conferences must be supported by a receipt when requesting reimbursement.

2.1.e. Tips and Gratuities - - Tips or gratuities are included as part of the meal per diem. No additional tips or gratuities will be reimbursed.

2.1.f. Baggage - - Necessary charges for one (1) bag shall be reimbursed at actual cost. A second bag may be reimbursed upon pre-approval by the employee's division director. All baggage reimbursement requests must be supported by a receipt.

Section 3. Out-of-State-Travel. - - Out-of-state travel costs must be preapproved by the Division Director and State Auditor or his designee.

3.1. Daily Allowances for out-of-state travel shall be as follows:

3.1.a. Meals - - Reimbursement will be made for meals for overnight travel, at an amount not to exceed the maximum daily per diem rates as established by the federal government ("GSA" rates). Meals for the first and last day of travel will be reimbursed at a rate up to 75% of the destination city maximum daily per diem rate.

Meal expenses for single day travel are not reimbursable. Single day travel is travel without an overnight stay. When meals are provided as part of the travel, the meal reimbursement must be reduced in accordance with the GSA guidelines.

3.1.b. Transportation - - Reimbursement will be made for the actual cost of bus, rail or air coach travel and taxi, as well as automobile rental to and from the travel destination. Reimbursement for travel in privately-owned vehicles will be governed by Section 4 of this rule and may include parking, garage fees, toll bridge and turnpike charges, where necessary and applicable. Employees wishing to secure the use of an agency vehicle for State travel must complete and submit an Agency Vehicle Request form at least two (2) weeks prior to commencement of travel and must adhere to office policy as it relates to the use of an agency vehicle. Agency vehicles shall be issued based on availability. Tips for taxi transportation to and from the airport and the travel destination will be reimbursed at actual cost not to exceed ten percent of the total fare.

3.1.c. Lodging - - Employees traveling on State business will be reimbursed for the actual cost of lodging at an amount not to exceed the maximum daily per diem rates as established by the federal government. An itemized receipt reflecting the amount paid for lodging must be submitted with the expense report.

Hotel charges that exceed 300% of the daily allowed per diem must be approved by the State Auditor prior to booking.

3.1.d. Registration Fees - - Registration fees paid at meetings or conferences must be supported by a receipt when requesting reimbursement.

3.1.e. Tips and Gratuities - - Tips or gratuities are included as part of your meal per diem. No additional tips or gratuities will be reimbursed except as provided in the transportation section set forth in section 3.1.b above.

3.1.f. Baggage - - Necessary charges for one (1) shall be reimbursed at actual cost. A second bag may be reimbursed upon pre-approval by the employee's division director.

3.1.g. Other Charges - - Other charges may be reimbursed only upon pre-approval by the Auditor and subsequent appropriate documentation. ## Section 4. Use of Privately-Owned Vehicles for State Travel.

4.1. General Purpose - - No out-of-state travel in privately-owned vehicles shall commence at the State's expense without the prior written approval of the State Auditor or his designee.

4.2. Maximum Allowances - - Mileage reimbursement for use of privatelyowned vehicles will be paid at a rate not to exceed the maximum daily per diem rate as established by the federal government ("GSA" rates); provided, that the reimbursable costs permitted for out-of-state travel in privately-owned vehicles to and from such official meetings do not exceed the cost of an air coach fare round-trip ticket (if applicable) to and from the site of such official meeting. ## Section 5. Miscellaneous Provisions.

5.1. Personal Services - - Reimbursement for personal services such as laundry or valet service is not allowed.

5.2. Reimbursement for Telephone - - Personal telephone charges will only be authorized upon pre-approval by the Auditor in an amount not to exceed five (5) dollars per day.

5.3. Guests Accompanying Employees - - When guests accompany employees on in-state or out-of-state official business, they shall be subject to the following rules and limitations:

5.3.a. The office will not be liable for any expense associated with guests accompanying the employee on business travel, including but not limited to baggage, insurance, meals or lodging.

5.4. Changes to Travel In Progress - - Any change(s) to travel while a trip is in progress must receive pre-authorization by the State Auditor or his designee prior to such change(s), unless such change(s) result in either reduction in cost to the State or net benefit to the State, or are caused by an emergency situation. Reasons for the travel change must be confirmed by written justification upon completion of the travel.

5.5. Rule Changes - The State Auditor reserves the right to revoke, suspend, rescind or amend any rules herein set forth.