FISCAL NOTE
Date Requested: January 16, 2019
Time Requested: 09:24 AM |
| Agency: |
Legislative Auditor |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1206 |
Introduced |
HB2145 |
|
|---|
| CBD Subject: |
Finance and Administration |
|---|
|
FUND(S):
General Fund
Sources of Revenue:
Other Fund Fund Dependent on Agencies Affected by Proposed Fees
Legislation creates:
Creates New Revenue, Creates New Expense
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The purpose of this bill is to establish dates for the processing of paper checks through the State Auditor's Office Enterprise Resource Planning Board and also authorizes a fee for processing of checks outside the scheduled dates.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2019
Increase/Decrease
(use"-") |
2020
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):
These fees would be paid by state agencies from existing funds and therefore would create a new expense for agencies affected by the fees that would reduce the amount of funds already made available to the agency through appropriation or special revenue.
In turn, the fees collected by the Enterprise Resource Planning Board would create a new revenue source that would offset the cost associated with the processing of paper checks. Since these costs are already being incurred by the Enterprise Resource Planning Board when issuing paper checks and the personnel cost associated with this activity is already built in to operating costs of the Board, the amount of new revenue generated is dependent on the material cost of the check processing which would offset the new revenue to some degree. The amount of new revenue generated would be further dependent on the number of checks that would be subject to the fee in a given year, which is currently indeterminable as agencies are not currently subjected to a schedule for check processing. For this reason it is difficult to determine if any checks processed in recent years would have required a processing fee to determine the potential fiscal impact of this bill.
As these payments would be intergovernmental, the payment of general revenue funds from one state agency to another would have an overall net neutral effect on state government, but would reduce the operating funds of the agency subjected to the fees. In the case that an agency would pay the fees using Special Revenue Funds, the effect would potentially increase the revenue of the Enterprise Resource Planning Board at the expense of reducing the Special Revenue Funds that were collected by an agency for a specific purpose.
Memorandum
See the "Explanation of Above Estimates"
Person submitting Fiscal Note: Justin Robinson
Email Address: justin.robinson@wvlegislature.gov