FISCAL NOTE
Date Requested: January 10, 2020
Time Requested: 10:50 AM |
| Agency: |
Legislative Auditor |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 1520 |
Introduced |
SB192 |
|
|---|
| CBD Subject: |
Legislature |
|---|
|
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.
The requirements of SB192 for the Legislative Auditor are as follows:
"In addition, the Legislative Auditor may periodically perform financial and performance audits of the commission. The Legislative Auditor shall perform his or her initial financial and performance audits of the commission by December 1, 2021."
As the staff of the Legislative Auditor's Office are salary employees, the requirement to perform a performance or financial audit of the West Virginia Secondary School Activities Commission would not incur any additional cost.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2020
Increase/Decrease
(use"-") |
2021
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 stated above, the cost to perform a financial or performance audit of the West Virginia Secondary School Activities Commission would cause no increase in cost to the Legislative Auditor or the State as the employees who would conduct he audit are paid on a salary basis.
Memorandum
Please identify any areas of vagueness, technical defects, reasons a bill would not have a fiscal impact, and/or any special issues not captured elsewhere on this form.
Person submitting Fiscal Note: Justin Robinson
Email Address: justin.robinson@wvlegislature.gov