West Virginia Code Chapter 5A. Department of Administration § 5A-12-7. Spending unit duties and responsibilities

(a) Every spending unit shall report all vehicles and equipment requiring a state license plate, including those vehicles with a rating of more than one ton, those requiring a commercial driver’s license to operate, and all-terrain vehicles, as fixed assets in the centralized accounting system maintained by the Enterprise Resource Planning Board.

(b) Every spending unit that owns state vehicles shall annually affirm to the State Agency for Surplus Property on or before July 15 of each year, that the vehicles and assets reported to the centralized accounting system as required by § 5A-12-7(a) of this code are accurate and current.

(c) Every spending unit shall prepare and maintain a list of all employees who are provided a state vehicle. The list shall set forth the specific bona fide noncompensatory business reasons for which the state vehicle is being provided to each employee. Spending units shall submit the list required by this section to the division, which shall act solely as a repository for the information, on or before July 1, 2018, and shall update the list on or before July 1 of each year thereafter.