W. Va. Code R. § 64-73-8 - Financial Management

8.1. The board shall participate in audits of and shall be in compliance with procedures required by the State tax commissioner. The board shall include a copy of the most recent audit report with the annual submission of the program plan required by Section 10.1.2 of this rule.

8.2. The board shall identify in writing staff or contract staff who have the authority to:

8.2.1. Handle cash;

8.2.2. Sign checks in accordance with W. Va. Code '16-2A-6; and

8.2.3. Approve or disapprove of expenditures.

8.3. The board should maintain a cash reserve equal to at least the past three (3) months' operating expenditures of the local health department.

8.4. The board shall establish a written schedule and procedures for reimbursement of employee travel and other expenditures.

8.5. Contracts, memoranda, or other forms of agreement between the board and other parties shall be in writing.

8.6. The board shall establish a procedure to monitor program costs, revenues, and expenditures.

8.7. No later than thirty (30) days prior to the first day of July, the board shall develop a budget for the coming fiscal year. The budget shall identify and provide details of the operating expenses needed for each individual program and other activities.

Notes

W. Va. Code R. § 64-73-8