Committee Substitute House Bill 3009 History

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WEST virginia legislature

2021 regular session

Committee Substitute


House Bill 3009

By Delegates Ellington, Higginbotham, Toney, J. Kelly, Conley and Kimes

[Originating in the Committee on Education; March 8, 2021]


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; providing option for county board to publish statement on its website for certain minimum time as alternative to Class I-0 legal advertisement; and updating terms.

Be it enacted by the Legislature of West Virginia:


§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 State Auditor and the state superintendent of free schools, and cause to be published a financial 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-2-5 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

(b) The financial 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 shall be published on the website of the county board and remain so posted until at least the publication of the next annual financial statement. The county board shall pay the cost of publishing such statement from the maintenance fund of the board.

(c) As soon as is practicable following the close of the fiscal year, a copy of the published financial statement herein required shall be filed by the county board with the State Tax Commissioner State Auditor and with the state superintendent of free schools.

(d) The county board shall transmit to any resident of the county requesting the same it a copy of the published financial 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.

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