§5A-2-1. Finance Division created; director; sections; powers and duties.
(a) The Finance Division of the Department of Administration is continued. The Finance Division shall be under the supervision and control of a director, who shall be appointed by the secretary. There shall be in the Finance Division a Shared Services Section and a Financial Accounting and Reporting Section.
(b) The Shared Services Section shall have the duties conferred upon it by this article, §5A-2B-1 et seq. of this code, and by the secretary, including, but not limited to, general financial accounting, payroll, accounts payable, and accounts receivable for the spending units that have entered into agreements with the Shared Services Section.
(c) The Financial Accounting and Reporting Section shall establish and maintain the centralized accounting system required by §5A-2-24 of this code and issue annual general purpose financial statements in accordance with generally accepted accounting principles and with this article.
Notes of Decisions
Cited in
5
cases, 1978–1995 · leading case:
Dadisman v. Moore, 384 S.E.2d 816 (W. Va. 1989).
Dadisman v. Moore, 384 S.E.2d 816 (W. Va. 1989).
· cites it 2× “See W.Va.Code § 5A-2-1 to -11 (1987 Replacement Vol.”
Booth v. Sims, 456 S.E.2d 167 (W. Va. 1995).
· cites it 2× “Code § 5A-2-1 et seq.. The DMA requires the director of the state Board of Investments to act as a liaison with the legislature on all debt matters, including, but not limited to debt issued by the state and its spending units.”
McGraw v. Hansbarger, 301 S.E.2d 848 (W. Va. 1983).
· cites it 2× “In response to the petitioner’s prayer for relief, we order and direct respondent Margolin, in his capacity as director of the budget, see W.Va.Code § 5A-2-1, et seq. (1979 Replacement Vol.”
Common Cause of W.Va. v. Tomblin, 413 S.E.2d 358 (W. Va. 1992).
· cites it 2× “Of equal, if not of more, importance are the provisions of W.Va.Code, 5A-2-1, et seq., dealing with the preparation of the governor's budget and the duties of the various spending units after the budget is adopted.”
State Ex Rel. Bagley v. Blankenship, 246 S.E.2d 99 (W. Va. 1978).
“1 West Virginia Code, § 5A-2-1, provides: The budget division shall act as staff agency for the governor in the exercise of his powers and duties under section 51, article VI of the state Constitution, and shall exercise and perform the other powers and duties conferred upon it…”
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