W. Va. Code R. § 161-1-4

Current through Register Vol. XLII, No. 1, January 3, 2025

Section 161-1-4 - Rate Schedules and Invoicing

4.1. Rate Schedules.

ISC's rate schedules are developed at the beginning of each fiscal year and reviewed quarterly for the first three quarters. Each revenue center charges for goods or services to enable that revenue center to be self-sufficient. Actual costs are accumulated for each revenue center and compared against the revenues received for the corresponding period. Differences between costs and revenues will be evaluated to determine if an adjustment of the rate is required and/or if debits or credits are required to remedy large variances between billing and operating expenses by an individual revenue center. Comparisons are made for each revenue center for the current fiscal year or quarter using the cumulative history of all revenues and expenses and usage that would effect the rate structure. If rate revisions shall be announced to users prior to implementation.

4.2. Rates for Services.

(a) Each user shall be invoiced for services rendered, with charges to be fixed in a schedule or schedules prepared by the Director and approved by the Governor. A schedule of federal reimbursable rates and a Federal Cost Allocation Plan complying with the U.S. Office of Management and Budget Circular Number A-87 shall be submitted annually, to assist users receiving federal funds in determining the portion of the ISC bill that is reimbursable using federal funds. Nevertheless, the ISC billing rate is the rate all ISC users will pay for services.

(b) User billings are based upon standard rates for services provided by ISC. Standard rates are calculated using the known and anticipated fiscal year resource costs divided by the projected resource usage expressed in terms of billable units, and will, as nearly as may be practical reflect the actual costs incurred in the performance of services rendered projections upon which the rates are based, a cost center will recover more or less than is necessary for it to be self-sufficient. Adjustments are made to increase or decrease future rates to compensate for this variance.

4.3. Rates for Dedicated Charges.

Costs for dedicated charges shall be invoiced on the basis of the actual cash expenditures made by ISC for the benefit of the user and a service has been performed and the invoice is received from the vendor, the charges shall be determined upon receipt of the invoice from the vendor providing the goods or services.

4.4. Invoicing.

Users will be invoiced on a monthly basis for ISC services. Invoices will show each chargeable service performed for the user during the previous month and will be mailed on or about the fifteenth day of each month. An exception to this schedule is when a user's monthly ISC charges are less than $5.00. Invoices in this category will be held and sent only three times a year: approximately November 15, March 15, and July 15.

W. Va. Code R. § 161-1-4