FISCAL NOTE

Date Requested: January 16, 2020
Time Requested: 09:49 AM
Agency: Auditor, State of WV
CBD Number: Version: Bill Number: Resolution Number:
1231 Introduced SB475
CBD Subject: Courts


FUND(S):

Local Government

Sources of Revenue:

Other Fund Local Government - County Commission

Legislation creates:

Creates New Expense



Fiscal Note Summary


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


The purpose of proposed Senate Bill 475 is to require posting of the Ten Commandments in each courthouse.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2020
Increase/Decrease
(use"-")
2021
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 9,625 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 9,625 0
2. Estimated Total Revenues 0 0 0


Explanation of above estimates (including long-range effect):


The proposed legislation does not specify the particular method by which each County Commission shall be required to post the Ten Commandments. Accordingly, the State Auditor’s Office has made an assumption that most affected County Commissions would attempt to comply with the Bill’s requirements in an effective and efficient manner and we have assumed each county’s effort would require an average expenditure of $175.00 or a State-wide total of $9,625. We have also assumed the provisions of the Bill would become effective on or after July 1, 2020 or during Fiscal Year 2021. We also anticipate the financial outlays would be a one-time expenditure.



Memorandum


We have no additional comments with respect to the proposed legislation.



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