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Introduced Version House Bill 2718 History

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Key: Green = existing Code. Red = new code to be enacted
H. B. 2718


(By Delegate Proudfoot)
[Introduced January 14, 1998; referred to the
Committee on Education.]




A BILL to amend and reenact section thirteen, article nine-b, chapter eighteen of the code of West Virginia, one thousand nine hundred thirty-one, as amended, relating to county boards of education; and authorizing county boards to select accounting firms to perform annual audit of boards financial statements.

Be it enacted by the Legislature of West Virginia:
That section thirteen, article nine-b, chapter eighteen of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted to read as follows:
ARTICLE 9B. STATE BOARD OF SCHOOL FINANCE.

§18-9B-13. Inspection and audit of school finance administration.

The board of finance may, through its duly authorized representatives, make inspections and examinations of the fiscal administration of a county school district. The inspection and examination may extend to any matter or practice subject to regulation by the state board. Regular and special audits shall be made by the tax commissioner, as required by law, but The board may make selective audits to determine the accuracy of statements and reports made by a county board or superintendent.
The report of the examination shall be certified to the county board of education, together with instructions for the correction of procedures and practices found to be not in accordance with the requirements of the state board. The county board shall comply with the instructions forthwith.
The state board, through its duly authorized representatives, shall have full access to all books, records, papers and documents of the county board of education.
A board of education may elect, with the prior written approval of the state board, to have its books, records and accounts audited by an independent public accountant in accordance with generally accepted auditing standards and "Government Auditing Standards" issued by the comptroller general of the United States and forward a copy of the report to the state tax commissioner, which shall be found, declared and determined to be sufficient to satisfy the requirements of article nine, chapter six of this code pertaining to the annual audit by the state tax commissioner. A copy of the report shall also be forwarded to the state board of education within thirty days of receipt of the report.





NOTE: The purpose of this bill is to authorize county boards of education, with prior approval of the state board, to perform annual independent audits.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.
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