Current through Register Vol. XLI, No. 50, December 13, 2024
Section 63-4-15 - Records and Records Retention15.1. Receipts processing records should minimally consist of: 15.1.1. Bank deposit receipt.15.1.2. Copy of the bank deposit slip.15.1.3. Copy of checks, money orders, and other items of deposit.15.1.4. Copy of Letter of Request (if co-administered funds)15.2. Expenditure processing records should minimally consist of:15.2.1. Check stub or copy of the signed check used to make the payment15.2.3. Approval documentation/verification emails (if co-administered funds)15.2.4. Any additional supporting documentation15.3. All receipts processing, expenditure processing, and bank statements should be filed by bank account. These same records should further be filed by fiscal year.15.4. Financial statements should be filed by fiscal year with the above records.15.5. Conservation districts shall develop standards and policies for additional documents to be retained in district files and the filing structure.15.6. Conservation districts shall maintain files in accordance with other SCC approved program and project guidance.15.7. The SCC shall develop and approve a records retention schedule for conservation district records that shall be reviewed and approved by West Virginia Records Management.