W. Va. Code R. § 95-1-3 - Fiscal Management

3.1. Budgetary system. The budgetary system shall link operations and activities to the cost necessary for their support.

3.2. Fiscal system. The fiscal system shall account for all income and expenditures on an ongoing basis.

3.3. Accounting procedures. The methods used for collection, safeguarding and disbursement of monies shall comply with accounting procedures established by the appropriate jurisdiction.

3.4. Minimum policies. The jail facility shall have written policies and procedures approved by the parent agency that includes, at a minimum:

a. Internal controls;

b. Petty Cash procedures;

c. Bonding for all appropriate staff;

d. Signature control on checks;

e. Handling of inmate funds;

f. Employee expense reimbursement; and,

g. Issuance or use of vouchers.

3.5. Audit. The jail facility or its parent agency's fiscal process shall include an external financial audit of the jail facility at time periods stipulated by applicable statutes and/or rules.

3.6. Inventory. There shall be inventory control of property, stores and other assets. The inventories shall be conducted at time periods stipulated by applicable statutes, however, they should not exceed every two (2) years.

3.7. Insurance coverage. Each jail facility shall maintain insurance coverage which includes, at a minimum: Worker's compensation, civil liability, liability for official vehicles, and a public employee blanket bond.

3.8. Personnel assessment. Budget policy and procedure shall provide for an annual assessment of presently assigned positions and future personnel needs required to meet jail facility objectives.

Notes

W. Va. Code R. § 95-1-3