FISCAL NOTE
Date Requested: January 31, 2024
Time Requested: 01:35 PM |
| Agency: |
Legislative Auditor |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 3172 |
Introduced |
HB5399 |
|
|---|
| CBD Subject: |
Insurance; Taxation |
|---|
|
FUND(S):
General
Sources of Revenue:
General Fund
Legislation creates:
Decreases Existing Expenses
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
HB 5399 removes the volunteer and part-volunteer fire department (VFD) audit function from the Legislative Auditor's Post Audit Division and moves this function to the State Auditor's Office. Removing this function from Post Audit does not result in any material fiscal change. The Post Audit Division has 2 staff conducting these audits under one audit manager who also manages other division audits of state spending units. These 2 staff members will be used on other audits assigned to the Division and therefore the removal of the VFD audit function results in no fiscal change regarding personnel. The only fiscal impact noted is a reduction in postage used to send and receive letters or documentation as part of this audit function, estimated at approximately $4,500 per year.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2024
Increase/Decrease
(use"-") |
2025
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
0 |
0 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
-4,500 |
-4,500 |
-4,500 |
| 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):
Since the Post Audit Division does not charge a VFD to perform an audit there are no impacts on revenue. Staff of Post Audit that were assigned to conduct VFD auditing will be shifted to other division audits and utilized within the Post Audit Division so there is also no impact to personnel expenses. The expense that would be eliminated is the cost of postage for VFD mailings currently estimated at $4,500 per year.
Memorandum
On line 195 of the proposed bill, language referencing the Legislative Auditor was struck thru. This language originally reads as follows:
"(g) An audit of state grant funds may be authorized at any time by the Joint Committee on Government and Finance to be conducted by the State Auditor in cooperation with the Legislative Auditor at no cost to the grantee."
It is unclear if the removal of the Legislative Auditor in this portion of the bill would preclude the Legislative Auditor from performing audits of grant funds under this subsection.
Person submitting Fiscal Note: Justin Robinson
Email Address: justin.robinson@wvlegislature.gov