ENROLLED
COMMITTEE SUBSTITUTE
FOR
H. B. 2241
(By Delegates Manuel, Ryan, Linch and Collins)
[Passed March 11, 1995; in effect ninety days from passage.]
AN ACT to amend and reenact section sixteen, article five, chapter
seven of the code of West Virginia, one thousand nine hundred
thirty-one, as amended; and to amend and reenact section
twenty-three, article thirteen, chapter eight of said code,
all relating to the preparation, publication and disposition
of financial statements; and allowing counties and
municipalities to report salaries, receipts and expenditures
made to deputy sheriffs and members of municipal fire
companies and departments and municipal police departments
only in the aggregate in those financial statements.
Be it enacted by the Legislature of West Virginia:
That section sixteen, article five, chapter seven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted; and that section twenty-three,
article thirteen, chapter eight of said code be amended and
reenacted, all to read as follows:
CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.
ARTICLE 5. FISCAL AFFAIRS.
§7-5-16. Preparation, publication and disposition of financial
statements.
(a) The county commission of every county, within sixty days
after the first session held after the beginning of each fiscal
year, shall prepare on a form to be prescribed by the state tax
commissioner, and cause to be published a statement revealing:
(1) The receipts and expenditures of the county during the
previous fiscal year arranged under descriptive headings; (2) the
name of each firm, corporation, and person who received more than
fifty dollars from any fund during the previous fiscal year,
together with the amount received and the purpose for which paid;
and (3) all debts of the county, the purpose for which each debt
was contracted, its due date, and to what date the interest
thereon has been paid. The statement shall be published as a
Class I-0 legal advertisement in compliance with the provisions
of article three, chapter fifty-nine of this code, and the
publication area for such publication shall be the county:
Provided, That all salaries, receipts and expenditures to all
county employees by office or department may be published in the
aggregate.
(b) The county commission shall transmit to any resident of
the county requesting the same a copy of the published statement
for the fiscal year designated, supplemented by a list of the
names of each firm, corporation and person who received less than fifty dollars from any fund during such fiscal year showing the
amount paid to each, the purpose for which paid and an
itemization of the salaries, receipts and expenditures to all
county employees by office or department otherwise published in
the aggregate.
(c) If a county commission willfully fails or refuses to
perform the duties hereinbefore named, every member of the
commission, concurring in such failure or refusal, shall be
guilty of a misdemeanor, and, upon conviction thereof, shall be
fined not less than fifty nor more than one hundred dollars; and
the prosecuting attorney of any county shall, when the failure or
refusal shall come to his knowledge, immediately present the
evidence thereof to the grand jury if in session, and if not in
session, he shall institute proper criminal proceedings before a
magistrate against any offender, and cause the failure or refusal
to be investigated by the next succeeding grand jury.
(d) Where in subsectons (a) and (b), salaries, receipts and
expenditures are published in the aggregate, the county
commission shall, upon written request, provide to any resident
of the county an itemized accounting of such salaries, receipts
and expenditures.
CHAPTER 8. MUNICIPAL CORPORATIONS.
ARTICLE 13. TAXATION AND FINANCE.
PART VII. MUNICIPAL FINANCIAL STATEMENTS.
§8-13-23. Preparation, publication and disposition of financial
statements.
(a) Every city, within ninety days after the beginning of
each fiscal year, shall prepare on a form to be prescribed by the
state tax commissioner and cause to be published a sworn
statement revealing: (1) The receipts and expenditures of the
city during the previous fiscal year arranged under descriptive
headings; (2) the name of each person who received more than
fifty dollars from any fund during the previous fiscal year,
together with the amount received and the purpose for which paid;
and (3) all debts of the city, the purpose for which each debt
was contracted, its due date, and to what date the interest
thereon has been paid. Such statement shall be published as a
Class I legal advertisement in compliance with the provisions of
article three, chapter fifty-nine of this code, and the
publication area for such publication shall be the city:
Provided, That all salaries, receipts and expenditures to
employees of municipal offices, companies and departments may be
published in the aggregate.
(b) Every city shall transmit to any resident of such city
requesting the same a copy of any published statement for the
fiscal year designated, supplemented by a document listing the
names of each person who received less than fifty dollars from
any fund during the fiscal year and showing the amount paid to
each and the purpose for which paid, and an itemization of the
salaries, receipts and expenditures to employees of municipal offices, companies and departments otherwise published in the
aggregate.
(c) Every town or village, within one hundred twenty days
after the beginning of each fiscal year, shall prepare on a form
to be prescribed by the state tax commissioner a sworn statement
revealing: (1) The receipts and expenditures of the town or
village during the previous fiscal year arranged under
descriptive headings; (2) the name of each person who received
money from any fund during the previous fiscal year, together
with the amount received and the purpose for which paid; and (3)
all debts of the town or village, the purpose for which each debt
was contracted, its due date, and to what date the interest
thereon has been paid:
Provided,
That all salaries, receipts and
expenditures to employees of municipal offices, companies and
departments may be published in the aggregate.
(d) Every town or village shall transmit to any resident of
the town or village requesting the same a copy of any statement
for the fiscal year designated. Any town or village may, if the
governing body thereof so elects, also publish the statement as
a Class I legal advertisement in compliance with the provisions
of said article three, chapter fifty-nine, and in such event, the
publication area for such publication shall be the town or
village.
(e) The statement required by subsection (a) of this section
and the statement required by subsection (c) of this section shall be sworn to by the recorder of the municipality and the
mayor thereof and two members of the governing body of the
municipality. As soon as practicable following the close of the
fiscal year, a copy of any statement herein required shall be
filed by the municipality with the state tax commissioner, and
the clerk of the county commission of the county, and the clerk
of the circuit court of the circuit, in which the municipality or
the major portion of the territory thereof is located. If the
governing body fail or refuse to perform any of the duties set
forth in this section, every member of such governing body and
the recorder thereof concurring in such failure or refusal shall
be guilty of a misdemeanor, and, upon conviction thereof, shall
be fined not less than ten nor more than one hundred dollars. If
any of the provisions of this section are violated, it shall be
the duty of the prosecuting attorney of the county in which the
municipality or the major portion of the territory thereof is
located to immediately present the evidence thereof to the grand
jury if in session, and if not in session, he shall cause such
violations to be investigated by the next succeeding grand jury.
(f) Where in subsections (a), (b) and (c), salaries,
receipts and expenditures are published in the aggregate, the
city, town or village shall, upon written request, provide to any
resident of such city, town or village, an itemized accounting of
such salaries, receipts and expenditures.