Summary

This document is a Business and Accounting Allowances (BAA) policy issued by West Virginia that became effective in June 2013. The document outlines allowable and unallowable business expenses and accounting practices for entities conducting business with the state. The BAA applies to various state agencies and entities within West Virginia's jurisdiction and serves as the standard for determining which costs can be claimed as reimbursable or allowable under state contracts and agreements. The policy covers a broad range of business activities and expense categories, establishing guidelines that contractors, vendors, and service providers must follow when submitting cost proposals and invoices to the state. The document provides detailed classifications of expenses, depreciation methods, and accounting treatments that align with federal standards while addressing state-specific requirements.

The BAA establishes the framework for cost accounting and financial management applicable across West Virginia state contracts, including the DocuSign or Equal digital transaction and eSignature management opportunity. The policy does not contain specific pricing information, set-asides, or funding amounts related to individual procurements; rather, it serves as the foundational accounting and allowability standards that would apply to proposals and contract performance. This document functions as a reference tool for determining eligible and ineligible costs under state contracting agreements, ensuring consistent treatment of business expenses across West Virginia's procurement activities.