FISCAL NOTE

Date Requested: March 17, 2021
Time Requested: 12:25 PM
Agency: Auditor, State of WV
CBD Number: Version: Bill Number: Resolution Number:
3111 Introduced HB2838
CBD Subject: Alcoholic Liquors and Beers


FUND(S):

Special Revenue - State Fund

Sources of Revenue:

Special Fund

Legislation creates:

Creates New Revenue, Creates New Fund: State Auditor Public Integrity and Fraud Fund



Fiscal Note Summary


Effect this measure will have on costs and revenues of state government.


The purpose of proposed House Bill 2838 is to authorize the ordering of restitution to the state for reimbursement of costs incurred for misuse of public funds, and to create the State Auditor’s Public Integrity and Fraud Fund for use of said funds. Additionally, it provides for the operating funds in the public utilities and land sections to expire funds at the end of the fiscal year in a method consistent with other divisions of the State Auditor’s Office.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2021
Increase/Decrease
(use"-")
2022
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
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):


We have examined the requirements of the proposed legislation and we believe the State Auditor’s Office can implement the provisions of the Bill with current staff and at no additional cost. We also believe the Bill, if passed, would potentially result in additional revenues to the state in the form of court-ordered restitutions; however, we have no historical data which would provide us the ability to reasonably estimate what those potential revenue impacts might be.



Memorandum


Other provisions within the proposed legislation would provide for the expiration of excess operating funds in the Public Utilities and Land Division at the end of each fiscal year in a method which is consistent with those required of other divisions within the State Auditor’s Office.



    Person submitting Fiscal Note: Michael E. Sizemore, CPA
    Email Address: Mike.Sizemore@wvsao.gov