FISCAL NOTE
Date Requested: January 23, 2026
Time Requested: 03:25 PM |
| Agency: |
Auditor, State of WV |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1685 |
Introduced |
HB4797 |
|
|---|
| CBD Subject: |
Local and Special Laws; State Personnel |
|---|
|
FUND(S):
State Funds - All Fund Types, General Revenue, Special Revenue and Federal Programs
Sources of Revenue:
Other Fund All Fund Types - State Funds (General Fund, Special Revenue and Federal Programs
Legislation creates:
Increases Existing Expenses
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The purpose of proposed House Bill 4797 is to create “The Charlie Kirk Memorial First Amendment Freedom Act”. The adoption of the proposed legislation would create a new official State Holiday within Chapter 2, Article 2, Section 1 of the West Virginia Code which would occur every Friday upon which October 14th falls, or the Friday which first follows October 14 of each year to be observed as “First Amendment Freedom of Speech Day”.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2026
Increase/Decrease
(use"-") |
2027
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
13,400,000 |
13,400,000 |
| Personal Services |
0 |
13,400,000 |
13,400,000 |
| Current Expenses |
0 |
0 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
0 |
0 |
0 |
| 2. Estimated Total Revenues |
0 |
0 |
0 |
Explanation of above estimates (including long-range effect):
In order to assess the likely financial impacts of the proposed legislation, we obtained information to allow us to determine a very close approximation of the normal total of the State’s Bi-Weekly payroll, plus an approximation of the costs of the related employer-provided fringe benefits related to that payroll Once those numbers were determined, we simply divided the total by 10 (the number of days in the State’s Bi-Weekly pay cycle). Based on payroll information provided us by OASIS HRM (Human Resource Management); West Virginia University and Marshall University, we determined the total State payroll currently approximates $100 Million each pay cycle. Historically, the additive for employer-funded fringe benefits is about 34% of salaries and wages paid or about $34 Million each pay cycle. Therefore, the total costs for salaries, wages and related fringe benefits currently approximates about $134 Million per pay cycle. Accordingly, we believe the creation and addition of a new State holiday through amendment of Chapter 2, Article 2, Section 1 of the West Virginia Code would cost $13.4 Million. Further analysis of the cost figures indicates the State General Revenue Fund would absorb approximately $3,350,000 of the costs and the remaining $10,050,000 would be absorbed by Special Revenue and Federal Program accounts. We also realize in a practical sense that if the proposed legislation were not to pass, the only substantive difference is the affected State employees would still be paid for working on or about October 14th, rather than receiving a paid holiday. However, in practice, the adoption of the Bill would have the potential to require additions to staff, etc. and therefore, increased costs. And, as a practical matter, we have few options to price the proposed legislation, other than simply looking at the monetary value of personal services and fringe benefits paid on a daily basis.
Memorandum
We have no additional comments regarding this proposed legislation.
Person submitting Fiscal Note: Michael E. Sizemore, CPA
Email Address: Mike.Sizemore@wvsao.gov