FISCAL NOTE
Date Requested: January 19, 2026
Time Requested: 04:06 PM |
| Agency: |
Legislative Auditor |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1016 |
Introduced |
HB4530 |
|
|---|
| CBD Subject: |
Economic Development; Roads and Transportation |
|---|
|
FUND(S):
General
Sources of Revenue:
General Fund
Legislation creates:
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
As the bill relates to the Legislative Auditor’s Office, the bill does not create a new expense. Current bill language requires an initial audit of the “retail impact intersection improvement program” to review and determine efficacy, economic responsibility, and other factors of the program by December 1, 2026, and biennially thereafter.
No new expense is created, and this would not cause an increase in expenses as the audit would be conducted with existing staff with existing budgeted funds from the Legislative Auditor’s Office.
However, the bill requires an initial report from the Division of Highways by July 1, 2026, that identifies potential retail impact intersection improvement projects in the counties of WV. It is not clear if funding will be made available by that date or if the program would be fully operational by December 1, 2026, when the initial audit is due. The Legislative Auditor recommends modifying this language to require an initial audit to be completed by December 1, 2027, to allow for the program to be funded, implemented, and be operational prior to the performance of the audit.
Further, the Legislative Auditor recommends not codifying a biennial audit requirement with no end date. Current bill language would require an audit every 2 years in perpetuity unless the law is amended or repealed in another legislative session. This would require staff resources to be allocated for the review of the program every 2 years regardless of past audit results that may indicate the program is operating efficiently and effectively.
An alternative could be to require the Division of Highways to submit, as a component of its annual report, specific information on the performance and outcomes of the retail impact intersection improvement program as well as requiring Highways to provide information concerning any areas where it may believe improvements could be made to better effectuate the bill provisions and code requirements. Such information could then be used as a basis to direct audits or reviews through the Legislative Auditor’s Office as needed based on concerns or issues derived from that report.
If at any time the legislature should have a concern regarding this program that requires an audit, the Legislative Auditor's Office can be called upon by legislative leadership to perform that audit without the need for such audit to be codified in state law.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2026
Increase/Decrease
(use"-") |
2027
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
0 |
0 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
0 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
0 |
0 |
0 |
| 2. Estimated Total Revenues |
0 |
0 |
0 |
Explanation of above estimates (including long-range effect):
As the bill relates to the Legislative Auditor’s Office, the bill does not create a new expense. Current bill language requires an initial audit of the “retail impact intersection improvement program” to review and determine efficacy, economic responsibility, and other factors of the program by December 1, 2026, and biennially thereafter.
No new expense is created, and this would not cause an increase in expenses as the audit would be conducted with existing staff with existing budgeted funds from the Legislative Auditor’s Office.
Memorandum
The bill requires an initial report from the Division of Highways by July 1, 2026, that identifies potential retail impact intersection improvement projects in the counties of WV. It is not clear if funding will be made available by that date or if the program would be fully operational by December 1, 2026, when the initial audit is due. The Legislative Auditor recommends modifying this language to require an initial audit to be completed by December 1, 2027, to allow for the program to be funded, implemented, and be operational prior to the performance of the audit.
Further, the Legislative Auditor recommends not codifying a biennial audit with no end date. Current bill language would require an audit every 2 years in perpetuity unless the law is amended or repealed in another legislative session. This would require staff resources to be allocated for the review of the program every 2 years regardless of past audit results that may indicate the program is operating efficiently and effectively.
An alternative could be to require the Division of Highways to submit, as a component of its annual report, specific information on the performance and outcomes of the retail impact intersection improvement program as well as requiring Highways to provide information concerning any areas where it may believe improvements could be made to better effectuate the bill provisions and code requirements. Such information could then be used as a basis to direct audits or reviews through the Legislative Auditor’s Office as needed based on concerns or issues derived from that report.
If at any time the legislature should have a concern regarding this program that requires an audit, the Legislative Auditor's Office can be called upon and directed to perform that audit by legislative leadership without the need for such audit to be codified in state law.
Person submitting Fiscal Note: Justin Robinson
Email Address: justin.robinson@wvlegislature.gov