W. Va. Code R. § 155-1-2

Current through Register Vol. XLI, No. 50, December 13, 2024
Section 155-1-2 - Definitions
2.1. Approve. -- To verify that pertinent information is true and accurate by affixation of an electronic approval by 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 purchasing 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 wv OASIS 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 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 wv OASIS.
2.19. Requisition. -- An electronic request for payment issued by a state officer to the Auditor consisting of the documentation required by law, rule or 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.
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. 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:
2.28.1. APPR UNIT (APPR UNIT). -- The appropriation code corresponding to the budgetary line items in the Legislative Budget Bill;
2.28.2. BUDGET FUND YEAR (BUDGET FY). -- Represents the fiscal year in which an appropriation was authorized by the Legislature;
2.28.3. DEPARTMENT (DEPT). -- The organizational entity which has management responsibility for a fund;
2.28.4. 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;
2.28.5. FUND. -- A self-balancing set of accounts containing assets, liabilities, fund balance, revenue and expenditure accounts;
2.28.6. OBJECT (OBJ). -- The object code indicating what commodity or service was acquired by the expenditure;
2.28.7. REVENUE. -- For revenue accounts, the code indicating the type of revenue;
2.28.8. SUB-OBJECT (SOBJ). -- The sub-object code indicating what commodity or service was acquired by the expenditure, in further detail;
2.28.9. SUB-REVENUE. -- For revenue accounts, the code indicating the type of revenue in further detail, and;
2.28.10. UNIT (APPR UNIT). -- A code indicating a lower organizational level within the department structure;

W. Va. Code R. § 155-1-2