ENROLLED
Senate Bill No. 432
(By Senators Wooton, Scott, Anderson, Dittmar,
Ross, Buckalew and Yoder)
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[Passed March 9, 1995; in effect ninety days from passage.]
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AN ACT to amend and reenact section thirty-seven, article one,
chapter fifty-nine of the code of West Virginia, one thousand
nine hundred thirty-one, as amended; and to further amend said
article by adding thereto two new sections, designated
sections thirty-eight and thirty-nine, all relating to
accounting procedures for county officers; requiring all
county officers, including officials of any agency or entity
created by the county commission, to deposit funds into bank
accounts; authorizing such officers to determine whether to
utilize interest bearing accounts; requiring the deposit of
funds on the first available business day where the amount of
funds is not less than five hundred dollars; excepting county
assessors from deposits on the first available business day;
interest to be deposited on at least a quarterly basis; county officers to issue duplicate receipts on forms approved by the
chief inspector; chief inspector to prescribe minimum
requirements of such forms; and providing for the removal of
county officers who fail to comply with the prescribed
accounting procedures."
Be it enacted by the Legislature of West Virginia:
That section thirty-seven, article one, chapter fifty-nine of
the code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted; and that said article be further
amended by adding thereto two new sections, designated sections
thirty-eight and thirty-nine, all to read as follows:
ARTICLE 1. FEES AND ALLOWANCES.
§59-1-37. Deposits by county officers in noninterest bearing or
interest bearing accounts; payment to county general fund;
annual report.
Except as to any tax receipts, which shall be deposited in
accordance with section four, article six, chapter seven of this
code, when any fee, cost, percentage, penalty, commission,
allowance, bond, deposit, surety or other cash payment or sum is to
be held by the sheriff, the prosecuting attorney, the county
commission, an official of an agency or entity created by the
county commission, the clerk of the county commission, the clerk of the circuit court or the assessor of any county under any provision
of law or proper order of the circuit court, said officer shall
deposit the same in an account or accounts which may, at his or her
sole discretion, be an interest bearing account or accounts in
secure and properly insured banks. All money collected, including
cash and checks, shall be deposited intact on the first available
business day: Provided, That the requirement for deposits on the
first available business day shall not apply to the county
assessor, nor shall it apply to any county officer if the amount to
be deposited is less than five hundred dollars. Any interest
earned on such accounts, and not otherwise included in any refund,
return or reimbursement of said fees, costs, penalties,
commissions, allowances, bonds, deposits, sureties or other cash
payments or sums, as directed by law or proper order of the circuit
court, shall be paid into the county's general fund on a regular
basis, but in no event less often than quarterly.
All county officers shall report to the county commission by
the first day of July each year concerning his or her election to
use interest bearing accounts, amounts currently on deposit and
interest actually earned on such accounts.
§59-1-38. County officers to issue receipts of collections.
Any county officer, as described in section thirty-seven of this article, who receives a fee, cost, percentage, penalty,
commission, allowance, bond, deposit, surety or other cash payment
or sum shall issue a receipt to the payor thereof, in duplicate, on
a form approved by the chief inspector, in accordance with the
provisions of article nine, chapter six of this code. The county
officer shall issue the original of such receipt to the payor and
shall retain the copy. The chief inspector shall prescribe the
minimum information to be included on such receipt forms.
§59-1-39. Removal of county officer.
If any county officer shall fail to comply with the provisions
of this article, the chief inspector may, in addition to any other
remedies provided by law, seek the removal from office of such
county officer, in accordance with provisions of section seven,
article six, chapter six of this code.