Senate Bill No. 281

(By Senators Manchin, Sharpe, Dugan, Oliverio,


Wiedebusch, Helmick, Ross, Buckalew, Anderson and Schoonover)

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[Introduced February 8, 1995; referred to the Committee
on Government Organization.]
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A BILL to amend and reenact section fourteen, article four, chapter twelve of the code of West Virginia, one thousand nine hundred thirty-one, as amended, relating to providing that volunteer fire departments be audited by the legislative auditor in relation to any grants received.

Be it enacted by the Legislature of West Virginia:
That section fourteen, article four, chapter twelve of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted to read as follows:
ARTICLE 4. ACCOUNTS, REPORTS AND GENERAL PROVISIONS.

§12-4-14. Audits of corporations, associations or other

organizations which receive state funds or grants.

Any corporation, association or other organization in West Virginia, whether nonprofit or for profit, which receives state funds or grants in the amount of fifteen thousand dollars or more shall file an audit of the disbursement of funds with the legislative auditor's office. The audit shall be filed within two years of the disbursement of funds or grants by the grantee and shall be made by an independent certified public accountant at the cost of the corporation, association or other organization, and must show that the funds or grants were spent for the purposes intended when the grant was made. State funds or audits of state funds or grants under fifteen thousand dollars may be authorized by the joint committee on government and finance to be conducted by the legislative auditor's office, at no cost to the grantee: Provided, That all audits of voluntary fire departments which are required under this section shall be performed by the legislative auditor at no cost to the voluntary fire departments.




NOTE: The purpose of this bill is to require the legislative auditor to audit volunteer fire departments whenever they receive state grants or other state funds of more than fifteen thousand dollars. The audit shall be performed at no cost to the volunteer fire department.

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