FISCAL NOTE
Date Requested: March 16, 2021
Time Requested: 11:18 AM |
| Agency: |
Auditor, State of WV |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 2891 |
Introduced |
HB3178 |
|
|---|
| CBD Subject: |
State Personnel |
|---|
|
FUND(S):
General Fund; Special Funds; Federal Funds
Sources of Revenue:
Other Fund All Government Fund Types
Legislation creates:
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The purpose of proposed House Bill 3178 is to halt payment of salaries of all employees of state government during periods of a pandemic, if private businesses are ordered closed. The proposed legislation exempts emergency personnel.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2021
Increase/Decrease
(use"-") |
2022
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):
From a practical standpoint, the proposed legislation does not seem to contemplate that all of the functions normally and customarily performed in state government, with the exception of those functions carried out by emergency personnel would cease and that state government offices would effective shutter during periods covered by a Governor’s Executive Order mandating closure of either all or some private businesses. Based on that interpretation, we would assess the proposed Bill would not prevent eventual payment of salary to all state employees who remained at their posts and continued to provide government services and, accordingly, we believe the proposed Bill would neither generate cost savings nor additional expenses. However, whether other government services could or would continue to be performed should the Bill be enacted is beyond our scope and capacity to determine.
Memorandum
We would note that the provisions of the proposed legislation do not exempt the offices of the State Auditor and the State Treasurer, both of whom have specific employees who play crucial roles in ensuring that all state employees, including those employees involving in providing emergency services are paid correctly and timely in accordance with each employee’s payment instructions.
The proposed legislation is also silent as to its impacts on human resources employees in the various state agencies and departments who play the primary role in administering the payroll function. In the event these employees were furloughed under the Bill, it could potentially negatively impact employees who directly provide emergency services, unless the exemptions granted under the Bill were broadly interpreted to include any and all employees of any state agency or department which provides emergency services as a part of its legislative mission. Lastly, the proposed legislation is silent with respect to periodic payments of contractual debt service for bonded indebtedness which might become due and owed during a period of limited government services in terms of the employees in the various office of state government who are necessary to make those payments on a timely basis.
Person submitting Fiscal Note: Michael E. Sizemore, CPA
Email Address: Mike.Sizemore@wvsao.gov