West Virginia Code of State Rules Agency 155 - Auditor
West Virginia Code of State Rules — Agency 155 (Auditor)
1. Overview
Agency 155 consists of the rules promulgated by the West Virginia State Auditor to regulate:
Accounting and fiscal procedures for state government
Payment requisitions
Payroll deductions
State purchasing card programs
Electronic reporting of funds or property
It is a legislative rule series, meaning it has the force of law, created under statutory authority granted to the Auditor by the West Virginia Legislature. These rules ensure that state funds are spent properly and that all state agencies follow consistent accounting and reporting standards.
2. Key Series in Agency 155
A. Series 155-01 — Standards for Requisitions for Payment
Defines how state agencies submit payment requests to the Auditor.
Requires proper forms, signatures, and documentation certifying goods or services were received.
Ensures that payments comply with statutory limits and accounting standards.
Practical effect: An agency submitting an incomplete or improperly certified requisition can have payment delayed or denied.
B. Series 155-04 — Transaction Fees
Authorizes the Auditor to impose transaction fees for certain financial activities (e.g., processing payments through the state accounting system).
May include penalty fees for noncompliance or failure to use required payment methods, such as state purchasing cards.
Purpose: Helps cover administrative costs and enforce proper financial procedures.
C. Series 155-09 — Accountability for State Funds and Grants
Establishes how recipients of state funds or grants must report and account for funds.
Requires audits or reports in accordance with recognized accounting standards.
Includes rules to prevent conflicts of interest or misuse of funds.
Example: A grantee may submit a CPA-prepared audit to satisfy reporting requirements.
D. Series 155-10 — Electronic Filing of Forfeiture Data
Applies to law enforcement agencies reporting property forfeitures.
Specifies how data must be submitted electronically to the Auditor.
Ensures uniform reporting and central recordkeeping for state property and funds.
E. Other Series
Rules covering payroll deductions, private trust companies, purchasing card programs, and public auctions.
Each series defines specific procedures, responsible parties, and documentation requirements.
3. Key Definitions
Auditor: Refers to the West Virginia State Auditor, an elected constitutional officer.
Agency/Spending Unit: State offices or entities subject to compliance with these rules.
Transaction: Any financial activity processed through the Auditor’s office.
Definitions ensure clarity and uniform application of the rules across agencies.
4. Statutory Authority
Agency 155 rules are based on statutory powers granted to the Auditor, including:
Authority to manage and approve state payments.
Authority to impose transaction fees.
Authority to regulate voluntary payroll deductions.
Authority to prescribe electronic reporting standards.
Rules must align with statutes and cannot exceed the powers granted by law.
5. Case Law and Judicial Principles
There are no West Virginia appellate cases that directly interpret Agency 155. However, general principles of administrative law apply if the rules are challenged:
Presumption of Validity: Rules adopted under statutory authority are presumed valid.
Reasonableness: Courts review whether the rules are reasonable and not arbitrary.
Agency Deference: When statutes are ambiguous, courts often defer to the agency’s interpretation if it fills a statutory gap in a reasonable way.
Procedural Compliance: Agencies must follow proper procedures when enforcing rules; failure can make enforcement invalid.
Example of Principle: If a state agency disputes the Auditor’s denial of a payment due to a technical error in a requisition, a court would review whether the Auditor’s action was consistent with Agency 155 and statutory authority, not whether the Auditor personally was correct.
6. Practical Effects of Agency 155
For State Agencies:
Must prepare requisitions with proper certification and documentation.
Must comply with electronic filing requirements.
Must follow transaction and purchasing card rules to avoid penalties.
For Grant Recipients or External Entities:
Must comply with reporting and audit standards.
Must ensure funds are spent only for approved purposes.
Failure to comply: Can result in delayed payments, disallowed expenses, or administrative penalties.
7. Summary Table
| Rule Series | Purpose |
|---|---|
| 155-01 | Payment requisition standards |
| 155-04 | Transaction fees and penalties |
| 155-09 | State funds and grant accountability |
| 155-10 | Electronic filing of forfeiture/property data |
| Others | Payroll deductions, purchasing card programs, public auctions |
This provides a complete overview, explanation, and practical understanding of Agency 155 rules without referencing any external website.
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