W. Va. Code R. § 148-1-13

Current through Register Vol. XLI, No. 24, June 14, 2024

Section 148-1-13 - Encumbrance

13.1. Authority. Authority to promulgate rules relating to encumbrance derives from W. Va. Code § 5A-3-4(a).

13.2. Definitions. The words and phrases used herein have the same meanings assigned to them in W. Va. Code § 5A-1-1.

13.3. Account Designation. Spending units must designate the appropriate account from which funds to pay for a contract will be taken prior to a contract being awarded, unless the contemplated contract is a type that cannot be encumbered as determined by the Director.

13.4. Purchasing Division Review. Prior to issuing a contract, the Purchasing Division will verify that the amount of funds encumbered is appropriate and that the account being encumbered matches what the spending unit has requested.

13.5. Encumbrance Amounts. Contracts must be encumbered prior to issuance in the following amounts:

13.5.1. One-time purchase in current fiscal year. A spending unit seeking a contract for a onetime purchase to be completed in the current fiscal year must encumber the full contract amount.

13.5.2. Contract Spanning Multiple Years. A spending unit seeking a contract that will span multiple fiscal years must encumber at least the amount of funds that will be spent under the contract in the current fiscal year.

13.5.3. Contract to Begin in a Future Year. A spending unit seeking a contract that will be awarded prior to the end of a current fiscal year but will become effective after that same fiscal year has ended is not required to encumber funds prior to issuance of the contract.

13.5.4. Open-End and Statewide Contracts. A spending unit seeking an open-end contract or a statewide contract issued by the Purchasing Division is not required have funds encumbered prior to the issuance of the contract.

W. Va. Code R. § 148-1-13