H. B. 2438


(By Delegates Johnson, Facemyer and Ryan)

[Introduced February 10, 1995; referred to the

Committee on Political Subdivisions then the Judiciary.]





A BILL to amend and reenact section sixteen, article five,
chapter seven of the code of West Virginia, one thousand nine hundred thirty-one, as amended; to amend and reenact section twenty-three, article thirteen, chapter eight of said code; to amend and reenact section three-a, article nine, chapter eighteen of said code, all relating to financial statements of counties, municipalities and county boards of education; providing criminal penalties; and removing requirement that entire statement be published.

Be it enacted by the Legislature of West Virginia:
That section sixteen, article five, chapter seven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted; that section twenty-three, article thirteen, chapter eight of said code be amended and reenacted; and that section three-a, article nine, chapter eighteen of said code be amended and reenacted, all to read as follows:

CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.

ARTICLE 5. FISCAL AFFAIRS.
§7-5-16. Preparation, publication and disposition of financial
statements.

The county commission of every county, within sixty days after the first session held after the beginning of each fiscal year, shall prepare on a form to be prescribed by the state tax commissioner and cause to be published a statement revealing: (a) The receipts and expenditures of the county during the previous fiscal year arranged under descriptive headings; (b) the name of each firm, corporation, and person who received more than fifty dollars from any fund during the previous fiscal year, together with the amount received and the purpose for which paid; and (c) all debts of the county, the purpose for which each debt was contracted, its due date, and to what date the interest thereon has been paid. Such statement A notice in a form prescribed by the state tax commissioner announcing that the statement is available for inspection in the office of the clerk of the county commission and has been placed for inspection in all public libraries within the county shall be published as a Class I-0 legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code. and The publication area for such the publication shall be the county.
The county commission shall transmit to any resident of the county requesting the same a copy of the published statement for the fiscal year designated, supplemented by a list of the names of each firm, corporation, and person who received less than fifty dollars or less from any fund during such fiscal year showing the amount paid to each and the purpose for which paid.
If a county commission wilfully fail or refuse willfully fails or refuses to perform the duties hereinbefore named, every member of such the commission, concurring in such the failure or refusal, shall be is guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than fifty nor more than one hundred dollars; and the prosecuting attorney of any such county shall, when such the failure or refusal shall come comes to his knowledge, immediately present the evidence thereof to the grand jury if in session, and if not in session, he shall institute proper criminal proceedings before a justice magistrate against any such offender, and cause such the failure or refusal to be investigated by the next succeeding grand jury.
CHAPTER 8. MUNICIPAL CORPORATIONS.

ARTICLE 13. TAXATION AND FINANCE.

PART VII. MUNICIPAL FINANCIAL STATEMENTS.


§8-13-23. Preparation, publication and disposition of financial

statements.

Every city, within ninety days after the beginning of each fiscal year, shall prepare on a form to be prescribed by the state tax commissioner and cause to be published a sworn statement revealing: (a) The receipts and expenditures of the city during the previous fiscal year arranged under descriptive headings; (b) the name of each person who received more than fifty dollars from any fund during the previous fiscal year, together with the amount received and the purpose for which paid; and (c) all debts of the city, the purpose for which each debt was contracted, its due date, and to what date the interest thereon has been paid. Such statement A notice in a form prescribed by the state tax commissioner announcing that the statement is available for inspection in the office of the clerk or recorder and has been placed for inspection in all public libraries within the city shall be published as a Class I legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code. and The publication area for such the publication shall be the city.
Every city shall transmit to any resident of such the city requesting the same a copy of any published the statement for the fiscal year designated, supplemented by a document listing the names of each person who received less than fifty dollars or less from any fund during such the fiscal year and showing the amount paid to each and the purpose for which paid.
Every town or village, within one hundred twenty days after the beginning of each fiscal year, shall prepare on a form to be prescribed by the state tax commissioner a sworn statement revealing: (a) The receipts and expenditures of the town or village during the previous fiscal year arranged under descriptive headings; (b) the name of each person who received money from any fund during the previous fiscal year, together with the amount received and the purpose for which paid; and (c) all debts of the town or village, the purpose for which each debt was contracted, its due date, and to what date the interest thereon has been paid.
Every town or village shall transmit to any resident of such the town or village requesting the same a copy of any such statement for the fiscal year designated. Any such town or village may, if the governing body thereof so elects, also publish such the statement as a Class I legal advertisement in compliance with the provisions of said article three, chapter fifty-nine, and in such event, the publication area for such the publication shall be the town or village.
The statement required by the first paragraph of this section and the statement required by the third paragraph of this section shall be sworn to by the clerk or recorder of the municipality and the mayor thereof and two members of the governing body of such the municipality. As soon as practicable following the close of the fiscal year, a copy of any the statement herein required shall be filed by the municipality with the state tax commissioner, and the clerk of the county commission of the county, and the clerk of the circuit court of the circuit, in which the municipality or the major portion of the territory thereof is located. If the governing body fail or refuse to perform any of the duties set forth in this section, every member of such the governing body and the clerk or recorder thereof concurring in such the failure or refusal shall be is guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than ten nor more than one hundred dollars. If any of the provisions of this section are violated, it shall be is the duty of the prosecuting attorney of the county in which the municipality or the major portion of the territory thereof is located to immediately present the evidence thereof to the grand jury if in session, and if not in session, he shall cause such violations to be investigated by the next succeeding grand jury.
CHAPTER 18. EDUCATION.

ARTICLE 9. SCHOOL FINANCES.

§18-9-3a. Preparation, publication and disposition of financial statements by county boards of education.

The county board of every county, within sixty days after the beginning of each fiscal year, shall prepare on a form to be prescribed by the state tax commissioner and the state superintendent of free schools and cause to be published a statement revealing: (a) The receipts and expenditures of the board during the previous fiscal year arranged under descriptive headings; (b) the name of each firm, corporation, and person who received more than fifty dollars in the aggregate from all funds during the previous fiscal year, together with the aggregate amount received from all funds and the purpose for which paid: Provided, That such the statement shall not include the name of any person who has entered into a contract with this board pursuant to the provisions of sections two, three, four and five, article two, chapter eighteen-a of this code; and (c) all debts of the board, the purpose for which each debt was contracted, its due date, and to what date the interest thereon has been paid. Such statement A notice in a form prescribed by the state tax commissioner announcing that the statement is available for inspection in the office of the county board of education and has been placed for inspection in all public libraries within the county shall be published as a Class I-0 legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code. and The publication area for such the publication shall be the county. The county board shall pay the cost of publishing such statement the notice from the maintenance fund of the board.
As soon as is practicable following the close of the fiscal year, a copy of the published statement herein required shall be filed by the county board with the state tax commissioner and with the state superintendent of free schools.
The county board shall transmit to any resident of the county requesting the same a copy of the published statement for the fiscal year designated, supplemented by a list of the names of all school personnel employed by the board during such the fiscal year showing the amount paid to each, and a list of the names of each firm, corporation, and person who received less than fifty dollars or less from any fund during such the fiscal year showing the amount paid to each and the purpose for which paid.





NOTE: The purpose of this bill is to remove the requirement that the full financial statement of counties, municipalities and county boards of education be published in newspapers. The bill provides that a condensed version be published along with a notice that the full statements are available upon request.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.