W. Va. Code R. § 60-12-7

Current through Register Vol. XLI, No. 50, December 13, 2024
Section 60-12-7 - Financial Administration
7.1. Evidence and Security for Loans. Each loan shall be evidenced by revenue bonds or notes or other debt instruments issued by the local entity and purchased by the Water Development Authority, at par or at a discount to reflect the costs of the Water Development Authority and the Instrumentality incurred to the financing, in whole or in part, of the costs of a project. Each loan shall be secured by a pledge of the fees, charges, and all other revenues of the project to be constructed, in whole or in part, with the proceeds of the loan and any other collateral as may be required by the Water Development Authority. The Water Development Authority may require a water customer survey or user agreements to ensure that the proposed new customers will connect to the system.
7.2. Applications for Loans. A local entity that has the authority under State law to undertake a project and has been approved as an eligible recipient by the Instrumentality may apply for a loan. An eligible recipient desiring a loan shall make a separate application to the Water Development Authority, on the forms prescribed by the director of the Water Development Authority, for each project for which a loan is desired. Following approval by the Water Development Authority and the Instrumentality and when moneys are available for loan the Instrumentality shall provide the local entity with a binding commitment letter setting forth the terms of the loan.
7.3. Determination of Eligible Recipients. Public water systems projected to be able to qualify for DWTRF financial assistance shall be identified in the annual Intended Use Plan as described in Section 3 of this rule. Only those projects included in the State's Intended Use Plan for the current fiscal year shall be considered by the Water Development Authority and the Instrumentality for financial assistance from the DWTRF.
7.4. Loan Agreements. Prior to providing a loan to an eligible recipient, the Water Development Authority shall execute and enter into a loan agreement with the applicant which shall be binding under the laws of the State and which shall contain such provisions as may be required by the Water Development Authority and the Instrumentality under the Safe Drinking Water Act including:
7.4.1. The cost of the project, the amount of the loan and the security therefor, which may include in addition to a pledge of fees, charges and other revenues from the project after a reasonable allowance for operation, maintenance, renewal and replacement expenses, and a reasonable reserve fund;
7.4.2. A deed of trust or other appropriate security instrument creating a lien on such project: Provided, That the annual repayment of principal and payment of interest begins not later than one year after the project completion and that the final payment shall not exceed 40 years (or as approved under the Safe Drinking Water Act) from said completion date except as provided in Section 8 of this rule;
7.4.3. The specific purposes for which the proceeds of the loan shall be expended, the procedures as to the disbursement of the loan proceeds including an estimated monthly draw schedule, and the duties and obligations imposed upon the applicant in regard to the acquisition or construction of the project;
7.4.4. If notes or other interim obligations are being issued by the applicant, the agreement of the applicant to issue the revenue bonds and take such other actions as are required of the applicant under the loan agreement;
7.4.5. The agreement of the applicant to accept the Water Development Authority's remedies in the event of any default under the loan; and
7.4.6. The agreement of the applicant to comply with all applicable federal and State statutes, rules and regulations, the applicable requirements of all federal cross cutting authorities, and all applicable local ordinances pertinent to the financing, acquisition, construction, operation, maintenance, and use of the project.
7.5. Payment of Principal and Interest on Loans. Payments of the principal or any interest on a loan shall be made by the applicant in accordance with the provisions of the loan agreement.
7.6. Computation of Interest on Loans. Each loan shall bear interest at such rate or rates as are established by the Intended Use Plan, at a rate or rates per annum, either fixed or variable, provided that said rate or rates shall be made at or below market rate as stated in the Safe Drinking Water Act.
7.7. Fees and Charges. Administrative fees are charged on all loans as a means of supporting the administrative costs of operating the DWTRF in perpetuity. The administrative fees are established in the Intended Use Plan.
7.8. Loans Conditioned Upon Availability of Moneys in the Drinking Water Treatment Revolving Fund. The obligation of the Water Development Authority to make any loan shall be conditioned upon the availability of the moneys in the DWTRF in such amounts and on such terms and conditions as, in the sole judgment of the Water Development Authority, shall enable it to make loans.
7.9. Disbursement of Loan Moneys.
7.9.1. The Water Development Authority shall disburse to each recipient the amount certified to the Water Development Authority as costs incurred for the project. The certification shall be made in the form prescribed by the Water Development Authority and shall be accompanied by a written approval from the Instrumentality. The director of the Water Development Authority or his or her authorized representative shall then provide written authorization for the disbursement of the approved dollar amount to the recipient.
7.9.2. Each recipient shall comply with all terms and conditions of both the loan agreement and the resolution or ordinance authorizing the issuances of revenue bonds or notes or other debt instruments evidencing the loan.
7.10. Audit Requirements.
7.10.1. The programmatic set-aside accounts shall be audited annually by the Instrumentality in accordance with federal and State requirements and shall use generally accepted government accounting standards.
7.10.2. The DWTRF construction funds shall be audited annually by the Water Development Authority with separate opinions as required by the federal government generally and as required specifically by the Safe Drinking Water Act. The audit shall be in accordance with generally accepted government accounting standards. The annual audit of the DWTRF shall include an audit of the fund's financial statements and an opinion on the financial statements and additional reports on internal controls and compliance with all federal laws and regulations.

W. Va. Code R. § 60-12-7