Current through Register Vol. XLI, No. 50, December 13, 2024
Section 155-1-3 - General Invoice Requirements3.1. 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; and, 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 selected in the Vendor section of the payment request document. The Auditor shall 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. -- Any alterations to an invoice require the initials of the person making the changes 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 vendor's 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 correct 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 official 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 invoices 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.