ENROLLED
H. B. 2759
(By Mr. Speaker, Mr. Kiss, and
Delegate Trump)
[Passed March 12, 1999; in effect ninety days from passage.]
AN ACT to amend and reenact section six, article twenty-six,
chapter five of the code of West Virginia, one thousand nine
hundred thirty-one, as amended; to amend and reenact section
twelve, article four, chapter twelve of said code; to
amended and reenact section three, article five of said
chapter; to amend and reenact section nineteen, article
twenty-two, chapter twenty-nine of said code; and to amend
and reenact section twenty-one, article two, chapter sixty
of said code, all relating to the legislative auditor; and
specifying the frequency with which the legislative auditor
is to conduct certain audits.
Be it enacted by the Legislature of West Virginia:
That section six, article twenty-six, chapter five of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted; that section twelve, article
four, chapter twelve of said code be amended and reenacted; that
section three, article five of said chapter be amended and
reenacted; that section nineteen, article twenty-two, chapter twenty-nine of said code be amended and reenacted; and that
section twenty-one, article two, chapter sixty of said code be
amended and reenacted, all to read as follows:
CHAPTER 5. GENERAL POWERS AND AUTHORITY OF THE GOVERNOR,
SECRETARY OF STATE AND ATTORNEY GENERAL; BOARD
OF PUBLIC WORKS; MISCELLANEOUS AGENCIES, COMMISSIONS,
OFFICES, PROGRAMS, ETC.
ARTICLE 26. GOVERNOR'S CABINET ON CHILDREN AND FAMILIES.
§5-26-6. Children's fund created; purpose.
(a) The cabinet shall establish a children's fund for the
sole purpose of awarding grants, loans and loan guaranties for
child abuse and neglect prevention activities. Gifts, bequests
or donations for this purpose, in addition to appropriations to
the fund, shall be deposited in the state treasury in a special
revenue account that is independent from any executive or other
department of government, other than the office of the governor.
(b) Each state taxpayer may voluntarily contribute a portion
of the taxpayer's state income tax refund to the children's fund
by so designating the contribution on the state personal income
tax return form. The cabinet shall approve the wording of the
designation on the income tax return form, which designation
shall appear on tax forms. The tax commissioner shall determine
by the first day of July of each year the total amount designated
pursuant to this subsection and shall report that amount to the
state treasurer, who shall credit that amount to the children's
fund.
(c) All interest accruing from investment of moneys in the
children's fund shall be credited to the fund. The legislative
auditor shall conduct an audit of the fund before the first day
of July, two thousand three and at least every three fiscal years
thereafter.
(d) Grants, loans and loan guaranties may be awarded from
the children's fund by the cabinet for child abuse and neglect
prevention activities.
CHAPTER 12. PUBLIC MONEYS AND SECURITIES.
ARTICLE 4. ACCOUNTS, REPORTS AND GENERAL PROVISIONS.
§12-4-12. Treasurer authorized to provide check-cashing
service; establishment and audit of cash funds.
The treasurer may provide a check-cashing service at his or
her office in the capitol building and may charge fees for the
service for each check cashed and for each check returned for
insufficient funds. For this purpose, he or she may establish
from receipts in the treasury not more than two cash funds each
in an initial amount not to exceed one hundred thousand dollars.
The treasurer shall designate certain employees in his or her
office who are to provide the service and have charge of the
funds, and may require the employees to be bonded either
individually or by blanket bonds. The cost of the bond or bonds
shall be paid out of the treasurer's current expense
appropriation.
The fees received for the service shall be deposited in the
cash funds and itemized accounts of the receipts shall be maintained. Any check determined by the treasurer to be
uncollectible shall be charged against the fund from which it was
cashed. Before the first day of July, two thousand one and at
least every three fiscal years thereafter, the legislative
auditor shall audit the cash funds and all accounts and records
relating to the service provided pursuant to this section. If the
amount of either cash fund, after charges for uncollectible
checks, exceeds one hundred thousand dollars at the conclusion of
any audit, the treasurer shall transfer the excess to the general
revenue fund.
ARTICLE 5. PUBLIC SECURITIES.
§12-5-3. Legislative auditor to examine and list securities.
Before the first day of July, two thousand one and at least
every two fiscal years thereafter, the legislative auditor shall
examine and list all of the securities in the custody of the
state treasurer. A copy of the list so examined and certified
shall be transmitted to the state treasurer and the department of
administration.
CHAPTER 29. MISCELLANEOUS BOARDS AND OFFICERS.
ARTICLE 22. STATE LOTTERY ACT.
§29-22-19. Post audit of accounts and transactions of office.
Before the first day of July, two thousand one and at least
every two fiscal years thereafter, the legislative auditor shall
conduct a post audit of all accounts and transactions of the
state lottery office. The cost of the audit shall be paid out of
the state lottery fund moneys designated for payment of operating expenses. The commission shall have an annual audit performed by
an independent certified public accountant, and the audits may be
accepted by the legislative auditor in lieu of performance of its
post audit.
CHAPTER 60. STATE CONTROL OF ALCOHOLIC LIQUORS.
ARTICLE 2. ALCOHOL BEVERAGE CONTROL COMMISSIONER.
§60-2-21. Audit.
Before the first day of July, two thousand one and at least
every two fiscal years thereafter, the legislative auditor shall
audit the affairs of the West Virginia alcohol beverage control
commissioner and report the results of the audit to the governor.
The cost of the audit shall be paid from the operating fund.