Current through Register Vol. XLI, No. 50, December 13, 2024
Section 63-4-9 - Expenditure Processing9.1. Each invoice for co-administered funds shall be signed or verified by email or signature by a conservation district supervisor, conservation board designee, or WVCA employee as defined in approved policy based on the program. This shall verify the invoice is a valid charge to the conservation district and delivery of the commodity or services to be rendered are complete.9.2. Verifications via email shall include amount, invoice number (if available), contract number (if available), and vendor name.9.3. Each invoice for general funds, CDO funds, or special revenue funds shall be signed or verified by email by a conservation district supervisor or conservation board designee. The designee shall not be a WVCA employee but may be a district employee.9.4. Invoices shall be paid only for goods and services received.9.5. All invoices to be paid shall be submitted to the board for approval of payment. The approval may be made on a listing or by individual invoice. The approval requires a motion and vote of the board and shall be recorded in the official minutes.9.6. It is recommended that the authorized signatories, through board motion, be given the authority to pay routine monthly invoices/bills (such as rent and utilities) not to exceed a given dollar amount (recommended less than $1,000.00) to ensure they are not paid late.9.7. Proper documentation, for the review/signature process, shall be attached to all checks presented to conservation district supervisors for signature.9.8. All checks shall be electronically printed from the accounting system, unless emergency authorization is obtained from WVCA fiscal staff for co-administered funds or by conservation district supervisors for all other funds.9.9. Accounts payable shall be reviewed monthly by conservation district supervisors to ensure all invoices and bills have been properly paid and payments correctly recorded.9.10. Once a check has been approved by the conservation district board and signed, each invoice shall be stamped "PAID" and the date along with the check number shall be written on the invoice.9.11. The second stub from the printed check shall be attached to the invoice as supporting documentation and additional proof of payment.9.12. All authorized check signatories shall be properly bonded.9.13. Any check that is misprinted, contains an error, or is otherwise voided shall have "VOID" written across the front of the check and shall be filed with the paid invoices in check number order.