W. Va. Code R. § 155-1-7

Current through Register Vol. XLI, No. 50, December 13, 2024
Section 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 155-1-3 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. Notarization. All leases shall be signed by the lessor and the lessee and shall be acknowledged before a qualified notary public. If an agency is exempt from the Department of Administration, Real Estate Division pursuant to § 5A-10-1 et seq. of WV Code, the lease shall contain the terms and conditions of the lease, be signed by both the lessor and the lessee, and be acknowledged before a qualified notary public.
7.4. 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. § 155-1-7