FISCAL NOTE
Date Requested: January 19, 2026
Time Requested: 04:16 PM |
| Agency: |
Auditor, State of WV |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 2200 |
Introduced |
SB483 |
|
|---|
| CBD Subject: |
Education (Higher) |
|---|
|
FUND(S):
State Funds
Sources of Revenue:
General Fund
Legislation creates:
Creates New Expense, Creates New Program
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The purpose of proposed Senate Bill 483 is to create the West Virginia Officials Training Program Act, a training program for certain government officials to be administered by the West Virginia State Auditor’s Office.
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 |
1,286,600 |
1,271,600 |
| Personal Services |
0 |
321,600 |
321,600 |
| Current Expenses |
0 |
950,000 |
950,000 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
15,000 |
0 |
| Other |
0 |
0 |
0 |
| 2. Estimated Total Revenues |
0 |
0 |
0 |
Explanation of above estimates (including long-range effect):
Our review of the proposed legislation shows that it envisions a quite diverse and broad-ranging training program for multiple layers of local governance in West Virginia through the creation and staffing of a Local Governance & Training Division within the West Virginia State Auditor’s Office. We will note that we have not been successful at ascertaining with good reliability the potential number of officials and local government employees who would be required to obtain the training in the areas set out in the proposed legislation. However, prior experience of our office in terms of review and approval of local government budgets and audits of local government entities within the State leads us to believe the number of participants will certainly total several hundred individuals at a minimum. Accordingly, the development of the Fiscal Note details costs associated with staffing needs, equipment needs, program development needs and ultimately, expenses related to delivery needs (facility rentals for large participant pools and other ancillary expenses).
Memorandum
Based on our experience with local government budgets, we have anticipated those governmental units would not have the financial wherewithal to fund attendance fees. Accordingly, in developing our fiscal note response, we have indicated the funding for such program development would be funded by the State General Revenue Fund totaling $1,286,600. Our best estimates are the need for four additional staff to provide oversight and administration of the Program at an average of $60,000 per year and fringe benefits of $20,400 per year for each new employee for a total of $321,600. In addition, we believe the new equipment needs for these four staff members would total $15,000 in the year of implementation of the Program. Also, we anticipate incurring costs totaling $350,000 related to the engagement of intra-governmental liaisons to provide additional technical expertise in the development of the training program. Lastly, we believe the mandates of the Program would necessitate multiple annual summits for the purpose of delivery of the Program materials and based on prior experience with such events, we would anticipate costs associated with such events would be approximately $600,000 per year.
Person submitting Fiscal Note: Michael E. Sizemore, CPA
Email Address: Mike.Sizemore@wvsao.gov