The following accounting manual is intended to provide an overview of the accounting policies and procedures applicable to North Central West Virginia Community Action Association, Inc., which shall be referred to as “NCWVCAA” or “the Agency” throughout this manual.

Since accommodations may need to be made for instances such as illness, annual leave and open positions, the specific positions referred to in this document as having the responsibility for certain functions may need to be reassigned. This redefinition will be the responsibility of the Executive Director, the COO or the Finance Director where applicable.

• NCWVCAA is incorporated in the state of West Virginia. NCWVCAA is exempt from federal income taxes under IRC Section 501 (c) (3) as a nonprofit corporation. NCWVCAA’S tax-exempt mission as follows:
• “North Central West Virginia Community Action Association, Inc. is a private, non-profit Agency dedicated to helping individuals and families reach their highest levels of social and economic independence, while assisting communities to become stronger partners.

Collaborating with local, state, and national agencies, we provide a broad range of direct, anti-poverty services for moderate to low-income customers and their communities. We maintain an ongoing commitment to reduce the effects of poverty and to empower individuals, families and communities to meet the challenges of today and the changes of tomorrow.”

This manual shall document the financial operations of NCWVCAA. Its primary purpose is to formalize accounting policies and selected procedures for the Finance Department staff and to document internal controls.

The Finance Director, Executive Director, Head Start Policy Council and NCWVCAA Board of Directors approved the contents of this manual as official policy of the Agency. All NCWVCAA staff is bound by the policies herein, and any deviation from established policy is prohibited.