House Bill 2851 History
OTHER VERSIONS -
Enrolled Version - Final Version
Key: Green = existing Code. Red = new code to be enacted
H. B. 2851
(By Delegates Boggs, Ashley, D. Poling,
Caputo and Swartzmiller)
(By request of the Auditor)
[Introduced March 6, 2013; referred to the
Committee on Political Subdivisions then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §6-9-8a, relating to
establishing a one time audit cost amnesty program for local
governments with delinquent audit costs.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §6-9-8a, to read as
ARTICLE 9. SUPERVISION OF LOCAL GOVERNMENT OFFICES.
§6-9-8a. Audit cost amnesty program.
_____(a) Notwithstanding any other code provision to the contrary,
the chief inspector shall establish a one time audit cost amnesty
program to be conducted during the 2014 fiscal year.
_____(b) The amnesty program shall apply only to:
_____(1) Audits conducted by the chief inspector; and
_____(2) Audit costs that are for fiscal years prior to the two
most recent audits completed or in progress as of July 1, 2013.
_____(c) The chief inspector shall establish procedures and forms
for processing applications to the program.
_____(d) An entity is not eligible to participate in the amnesty
program unless fees related to its two most recent audits completed
or in progress as of July 1, 2013, have been paid in full prior to
its request for amnesty.
NOTE: The purpose of this bill is to establish a one time
audit cost amnesty program for local governments with delinquent
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would