WEST virginia legislature
2021 regular session
House Bill 3009
By Delegates Ellington, Higginbotham, Toney, J. Kelly, Conley, Kimes and Smith
[Introduced March 09, 2021; Referred to the Committee on Education]
A BILL to amend and reenact §18-9-3a of the Code of West Virginia, 1931, as amended, relating to the publication of county board financial statements.
Be it enacted by the Legislature of West Virginia:
ARTICLE 9. SCHOOL FINANCES.
§18-9-3a. Preparation, publication, and disposition of financial statements by county boards of education.
(a) The county board of every county, within 90 days after the beginning of each fiscal year, shall prepare on a form to be prescribed by the State Tax Commissioner and the state superintendent of free schools, and cause to be published a statement revealing:
(a) (1) The receipts and expenditures of the board
during the previous fiscal year arranged under descriptive headings; (b) (2) The name of each firm, corporation, and
person who received more than $250 in the aggregate from all funds during the
previous fiscal year, together with the aggregate amount received from all
funds and the purpose for which paid: Provided, That such the
statement shall may not include the name of any person who has
entered into a contract with this board pursuant to the provisions of
sections two, three, four and five, article two, chapter eighteen-a §18A-2-2,
§18A-2-3, §18A-2-4, and §18A-5 of
this code; and (c) (3) All debts of the board, the purpose for
which each debt was contracted, its due date, and to what date the interest
thereon has been paid. Such The statement shall be published as a
Class I-0 legal advertisement in compliance with the provisions of §59-3-1 et
seq. of this code, and the publication area for such the publication
shall be the county, or be published on the website of the county board.
The county board shall pay the cost of publishing such statement from the
maintenance fund of the board.
(b) As soon as is practicable following the close of the
fiscal year, a copy of the published statement
herein required shall be
filed by the county board with the State Tax Commissioner and with the state
superintendent of free schools.
(c) The county board shall transmit to any resident of
the county requesting
the same it a copy of the published
statement for the fiscal year designated, supplemented by a list of the names
of all school personnel employed by the board during such fiscal year showing
the amount paid to each, and a list of the names of each firm, corporation, and
person who received less than $500 from any fund during such fiscal year
showing the amount paid to each and the purpose for which paid.
NOTE: The purpose of this bill is to provide county board’s of education the option of publishing their financial statement for the previous year’s transactions on their website.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.