Current through Register Vol. XLI, No. 50, December 13, 2024
Section 141-56-9-5 - COMPTROLLER DIVISIONa. MISSION The Comptroller Division provides financial, fiscal accounting, military pay, travel and budget assistance for all units and activities of the WVARNG. This support is also provided on a day-today basis by applicable sections and personnel of the Office of the USPFO for West Virginia comprised of both military and civilian personnel.b.ORGANIZATION The Comptroller Section is headed by a finance officer 0-4 who directs three (3) major functions.(1) FISCAL ACCOUNTING FUNCTION Personnel within the fiscal accounting section are responsible for establishment and maintenance of all fiscal accounting records for the WVARNG involving obligation and expenditure of federal funds and the preparation of all fiscal reports. Upon post-mobilization, this section would be required to function until all fiscal accounts have been reconciled, closed out and final reports rendered to the appropriate headquarters. The branch is manned by accounting specialists.(2) PAY AND EXAMINATION FUNCTION. The personnel within the pay section are responsible for processing pay, maintenance of payroll office records, processes vouchers for commercial accounts and provide guidance and assistance to units and activities in pay-related issues. They also process military and civilian travel orders and vouchers. Upon post-mobilization this section would be required to function until all military pay accounts were transferred to Active Army JUMPS and the civilian work force terminated and their records closed out. The function is supported by military pay and quality assurance specialists.(3) Budget is headed by a fiance officer who performs budgetary planning and analysis for all federal funds. The Budget Officers analyzes completeness and accuracy of budget information for effective program completion. In addition, the budget officer establishes controls and techniques which control the budget execution process.W. Va. Code R. § 141-56-9-5