Terms Used In West Virginia Code > Chapter 46A > Article 6F > Part I - Definitions

• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Audit: means a systematic examination and collection of sufficient, competent evidential matter needed for an Auditor to attest to the fairness of management&rsquo. See West Virginia Code 6-9-1a
• Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Decision: means any determination, action, vote or final disposition of a motion, proposal, resolution, order, ordinance or measure on which a vote of the governing body is required at any meeting at which a quorum is present. See West Virginia Code 6-9A-2
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. ^{Source: OCC}
• Emergency meeting: means any meeting called by a governing body for the purpose of addressing an unexpected event which requires immediate attention because it poses:

  (A) An imminent threat to public health or safety. See West Virginia Code 6-9A-2

• Examination: includes an audit, review, or small government monitoring as defined in this section. See West Virginia Code 6-9-1a
• Executive session: A portion of the Senate's daily session in which it considers executive business.
• Executive session: means any meeting or part of a meeting of a governing body which is closed to the public. See West Virginia Code 6-9A-2
• Federal awards: means federal financial assistance and federal cost-reimbursement contracts that nonfederal entities receive directly from federal awarding agencies or indirectly from pass-through entities. See West Virginia Code 6-9-1a
• Financial audit: includes financial statement audits and financial related audits, as defined by government auditing standards. See West Virginia Code 6-9-1a
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Fraud: Intentional deception resulting in injury to another.
• Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. ^{Source: OCC}
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Governing body: means the members of any public agency having the authority to make decisions for or recommendations to a public agency on policy or administration, the membership of a governing body consists of two or more members. See West Virginia Code 6-9A-2
• in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
• Investigation: means an examination, inspection, or review of a local government&rsquo. See West Virginia Code 6-9-1a
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Laws of the state: includes the Constitution of the State of West Virginia and the Constitution of the United States, and treaties and laws made in pursuance thereof. See West Virginia Code 2-2-10
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Local government: means any unit of local government within the state, including a county, county board of education, municipality, and any other authority, board, commission, district, office, public authority, public corporation, or other instrumentality of a county, county board of education, or municipality or any combination of two or more local governments. See West Virginia Code 6-9-1a
• Meeting: means the convening of a governing body of a public agency for which a quorum is required in order to make a decision or to deliberate toward a decision on any matter which results in an official action. See West Virginia Code 6-9A-2
• Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
• Offense: includes every act or omission for which a fine, forfeiture, or punishment is imposed by law. See West Virginia Code 2-2-10
• Office of Management and Budget: means the executive Office of the President of the United States, Office of Management and Budget. See West Virginia Code 6-9-1a
• Official action: means action which is taken by virtue of power granted by law, ordinance, policy, rule, or by virtue of the office held. See West Virginia Code 6-9A-2
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
• Proper legal authority: means the prosecuting attorney of the county wherein the audited, examined, or investigated entity is located, the Attorney General, law enforcement, or other legal authority the chief inspector deems appropriate. See West Virginia Code 6-9-1a
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Public agency: means any administrative or legislative unit of state, county or municipal government, including any department, division, bureau, office, commission, authority, board, public corporation, section, committee, subcommittee or any other agency or subunit of the foregoing, authorized by law to exercise some portion of executive or legislative power. See West Virginia Code 6-9A-2
• Quorum: The number of legislators that must be present to do business.
• Quorum: means the gathering of a simple majority of the constituent membership of a governing body, unless applicable law provides for varying the required ratio. See West Virginia Code 6-9A-2
• Regular meeting: means a meeting of a governing body at which the regular business of the public is conducted. See West Virginia Code 6-9A-2
• Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
• Review: means an inquiry or analytical procedures that provide the Auditor with a reasonable basis for expressing limited assurance that there are no material modifications that should be made to the financial statements in order for them to be in conformity with generally accepted accounting principles or, if applicable, with another comprehensive basis of accounting. See West Virginia Code 6-9-1a
• Select or special committee: A committee established by the legislature for a limited time period to perform a particular study or investigation. These committees might be given or denied authority to report legislation to the legislature.
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Single audit: means a financial and compliance audit as defined in the federal Single Audit Act of 1996, as amended, in section 7502(d), chapter 75, title 31 of the United States Code, of a nonfederal entity that includes the entity&rsquo. See West Virginia Code 6-9-1a
• Small government monitoring: means specialized procedures, performed on certain qualifying local governments as a lower cost alternative to an audit or review. See West Virginia Code 6-9-1a
• Special meeting: means a meeting of a governing body other than a regular meeting or an emergency meeting. See West Virginia Code 6-9A-2
• State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
• Statute: A law passed by a legislature.
• Testify: Answer questions in court.