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Chapter 5 A     Entire Code
‹ Chapter 05  |  Chapter 05B › Printer Friendly Versions
Chapter 5A  |  Article 5A - 2
WVC 5A- CHAPTER 5A. DEPARTMENT OF ADMINISTRATION.
WVC -2- ARTICLE 2. FINANCE DIVISION.

WVC 5 A- 2 - 1 §5A-2-1. Finance division created; director; sections; powers and duties.
(a) The finance division of the department of administration is hereby continued except that the budget section is transferred to and shall become a part of the department of revenue on the effective date of this section as amended in the year two thousand four. The finance division shall be under the supervision and control of a director, who shall be appointed by the secretary. There shall be in the finance division an accounting section and a financial accounting and reporting section.

(b) The accounting section shall have the duties conferred upon it by this article and by the secretary, including, but not limited to, general financial accounting, payroll, accounts payable and accounts receivable for the department of administration.

(c) The financial accounting and reporting section shall establish and maintain the centralized accounting system required by section twenty-four of this article and issue annual general purpose financial statements in accordance with generally accepted accounting principles and with this article.

WVC 5 A- 2 - 2 §5A-2-2.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 3 §5A-2-3.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 4 §5A-2-4.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 5 §5A-2-5.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 6 §5A-2-6.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 7 §5A-2-7.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 8 §5A-2-8.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 9 §5A-2-9.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 10 §5A-2-10.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 11 §5A-2-11.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 12 §5A-2-12.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 13 §5A-2-13.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 14 §5A-2-14.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 14 A §5A-2-14a.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 15 §5A-2-15.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 16 §5A-2-16.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 17 §5A-2-17.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 18 §5A-2-18.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 19 §5A-2-19.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5A-2-19A §5A-2-19a. Special reports by spending units; notification of pending matters having impact on future expenditure requirements.
(a) Within ninety days following the end of each fiscal year, each spending unit within state government shall submit a detailed report and accounting of all substantial unbudgeted contingent liabilities that may have a substantial and material impact on spending obligations in subsequent fiscal years. Each report is to include, but not be limited to, pending legal actions, unresolved audit findings and any other activities that are reasonably predicted to have an impact on future expenditures by the state.

(b) All reports are to be submitted to the secretary on forms and in the manner prescribed by the secretary. Within thirty days of receipt of each final report, the secretary shall forward a copy to the joint committee on government and finance.

(c) The secretary shall propose for promulgation all rules required for the implementation of this section in accordance with the provisions of article three, chapter twenty-nine-a of this code. The rules are to include, but not be limited to, definitions of the types of substantial unbudgeted contingent liabilities that are reportable under the provisions of this section.

WVC 5 A- 2 - 20 §5A-2-20.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 21 §5A-2-21.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 22 §5A-2-22.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 23 §5A-2-23.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 24 §5A-2-24. Management accounting.
(a) It is the intent of this section to establish a centralized accounting system for the offices of the auditor, treasurer, board of investments, secretary of administration and each spending unit of state government to provide more accurate and timely financial data and increase public accountability.

(b) Notwithstanding any provision of this code to the contrary, the secretary of administration shall develop and implement a new centralized accounting system for the planning, reporting and control of state expenditures in accordance with generally accepted accounting principles to be used by the auditor, treasurer, board of investments, secretary and all spending units. The accounting system shall provide for adequate internal controls, accounting procedures, recording income collections, systems operation procedures and manuals, and periodic and annual general purpose financial statements, as well as provide for the daily exchange of needed information among users.

(c) The financial statements shall be audited annually by outside independent certified public accountants, who shall also issue an annual report on federal funds in compliance with federal requirements.

(d) The secretary shall implement the centralized accounting system no later than the thirty-first day of December, one thousand nine hundred ninety-three, and, after approval of the system by the governor, shall require its use by all spending units. The auditor, treasurer, board of investments, secretary and every spending unit shall maintain their computer systems and data files in a standard format in conformity with the requirements of the centralized accounting system. Any system changes must be approved in advance of the change by the secretary. The auditor, treasurer, board of investments, budget director and secretary of administration shall provide on-line interactive access to the daily records maintained by their offices.

WVC 5A-2-25 §5A-2-25. System of accounting to be certified to legislative auditor.
The secretary shall certify the system of accounting and reporting installed pursuant to the provisions of this article, and any changes made therein, to the legislative auditor.

WVC 5 A- 2 - 26 §5A-2-26.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 27 §5A-2-27.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 28 §5A-2-28.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 29 §5A-2-29.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 30 §5A-2-30.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 31 §5A-2-31.
Repealed.

Acts, 2004 Reg. Sess., Ch. 239. WVC 5 A- 2 - 32 §5A-2-32. Submission of requests, amendments, reports, etc., to legislative auditor; misdemeanor penalty for noncompliance.
(a) The provisions of section twenty-five of this article requiring the secretary to supply copies of the documents specified therein to the legislative auditor shall be strictly adhered to by the secretary.

(b) Any failure by a secretary to comply with the provisions of subsection (a) of this section shall be a misdemeanor and, upon conviction thereof, the secretary shall be fined the sum of one thousand dollars. This penalty shall be in addition to other penalties provided elsewhere in this article and other remedies provided by law.

WVC 5A-2-33 §5A-2-33. Financial accounting and reporting section; comptroller; powers and responsibilities.
The financial accounting and reporting section created under section one of this article shall be under the control and supervision of a comptroller. The provisions of this section shall apply to all component units of state government, as defined by generally accepted accounting principles.

The comptroller, under the direction and supervision of the director of the finance division, has the power and responsibility to:

(1) Maintain financial records supporting the comprehensive annual financial report required under subsection (8) of this section, in accordance with generally accepted accounting principles;

(2) Maintain the official chart of accounts of the state;

(3) Maintain the centralized accounting system;

(4) Maintain the statewide accounting policies and procedures;

(5) Direct the establishment and maintenance of an adequate internal control structure by the various component units of state government;

(6) Verify the periodic reconciliation of assets as reported by the board of investments and budgetary fund balances as reported by the state auditor;

(7) Issue management financial reports by component unit and department, as well as consolidated management financial reports, as follows:

(a) Monthly budgetary basis reports by revenue and expense, budget compared to actual, and encumbrances; and

(b) Financial position reports, including, but not limited to, cash, investments, indebtedness, obligations and accounts payable.

(8) Issue a comprehensive annual financial report in accordance with generally accepted accounting principles;

(9) Have the general purpose financial statements of the state audited annually by independent certified public accountants;

(10) Require the state pension systems, workers' compensation commission, public employees insurance agency, board of risk and insurance management and the various other component units of the state to prepare financial statements audited by independent certified public accountants and submit the audited financial statements to the financial accounting and reporting section in the form and within the time frames established by the financial accounting and reporting section;

(11) Maintain controls over access to the centralized accounting system and the required modifications, as well as edits, controls and tables;

(12) Promulgate legislative rules in accordance with article three, chapter twenty-nine-a of this code to effectuate the intent and purpose of this section: Provided, That such rules may initially be implemented by emergency rule; and

(13) Do all things necessary and convenient to maintain the centralized accounting system, to issue financial reports of the state and to carry out its powers and responsibilities.

WVC 5 A- 2 - 34 §5A-2-34. Study of centralized accounting system.
(a) The Legislature finds an examination of administration of the state's centralized accounting system is warranted to determine whether improvements are necessary to obtain optimal function and economical operation of the system, including, but not limited to, whether a transfer of responsibility for administration of the system is warranted or indicated to reach those ends. It is, therefore, the intent of the Legislature that appropriate public officials conduct a study of the centralized accounting system and provide the results of the study and any recommendations indicated for the improvement of the system to the Legislature for its consideration.

(b) The Secretary of the Department of Administration, the Secretary of the Department of Revenue, the Secretary of the Department of Health and Human Resources, the Secretary of the Department of Transportation, the West Virginia Higher Education Policy Commission, the State Treasurer and the Auditor of the state shall conduct a study of the centralized accounting system for the purposes specified in subsection (a) of this section and for such other related purposes as they may agree are advisable. The study shall include the examination of the centralized accounting system by an independent consultant agreed upon by the Secretary of the Department of Administration and the Secretary of the Department of Revenue after consultation with the remainder of the public officials designated in this section to conduct the study. A report of the study and any resulting recommendations made by the public officials designated by this section to conduct the study shall be submitted to the Joint Committee on Government and Finance on or before the first day of December, two thousand five, and shall include the written report and any recommendations of the independent consultant.

WVC 5A-2-35 §5A-2-35.
Repealed.

Acts, 1990 Reg. Sess., Ch. 2.

WVC 5A-2-36 §5A-2-36.
Repealed.

Acts, 1990 Reg. Sess., Ch. 2.

WVC 5A-2-37 §5A-2-37.
Repealed.

Acts, 1965 Reg. Sess., Ch. 51.

WVC 5A-2-38 §5A-2-38.
Repealed.

Acts, 1965 Reg. Sess., Ch. 51.

Note: WV Code updated with legislation passed through the 2013 1st Special Session
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.


Recent legislation affecting the Code

Citation Year/Session Short Title
§ 5 A- 1 - 1 - (Amended Code)
§ 5 A- 1 - 10 - (New Code)
§ 5 A- 3 - 1 - (Amended Code)
§ 5 A- 3 - 3 - (Amended Code)
§ 5 A- 3 - 4 - (Amended Code)
§ 5 A- 3 - 5 - (Amended Code)
§ 5 A- 3 - 10 D - (New Code)
§ 5 A- 3 - 10 E - (New Code)
§ 5 A- 3 - 11 - (Amended Code)
§ 5 A- 3 - 17 - (Amended Code)
§ 5 A- 3 - 28 - (Amended Code)
§ 5 A- 3 - 30 - (Amended Code)
§ 5 A- 3 - 31 - (Amended Code)
§ 5 A- 3 - 60 - (New Code)
SENATE BILL - 356
PASSED - Regular Session

SB356 SUB2 ENR  (Uploaded - 03/25/2014)
Relating to purchasing reform
Note: WV Code updated with legislation passed through the 2013 1st Special Session
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.
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