ENGROSSED
Senate Bill No. 534
(By Senators Wooton, Ball, Bowman, Dittmar, Hunter, Oliverio,
Ross, Schoonover, Snyder, White, Buckalew, Deem, Kimble and Scott)
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[Originating in the Committee on the Judiciary;
reported March 25, 1997.]
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A BILL to amend article five, chapter seven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, by
adding thereto a new section, designated section seventeen-a;
and to amend article five, chapter eight of said code by
adding thereto a new section, designated section twenty, all
relating to requiring that any voluntary association or other
membership organization in West Virginia, whether nonprofit or
for profit, which receives in excess of ten thousand dollars
in county or municipal funds as dues for officials or
employees supply an audit of the receipt and disbursement of
funds to the commissioner of tax and revenue triennially; and
penalties.
Be it enacted by the Legislature of West Virginia:
That article five, chapter seven of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended by
adding thereto a new section, designated section seventeen-a; and
that article five, chapter eight of said code be amended by adding
thereto a new section, designated section twenty, all to read as
follows:
CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.
ARTICLE 5. FISCAL AFFAIRS.
§7-5-17a. Triennial audits by certain associations and
organizations receiving county funds.
(a) Any voluntary association or other membership organization
the membership of which is primarily made up of persons whose
membership requires the holding of a particular county office or
position in this state, whether nonprofit or for profit, which
receives more than ten thousand dollars annually from the various
counties of this state for purposes of paying membership dues for
any county, official or employee shall file with the secretary of
tax and revenue on a triennial basis, beginning the first day of
July, one thousand nine hundred ninety-seven, an audit of the
receipt and disbursement of funds. The period covered by the audit
shall be the previous three years or for the years since the last
such audit.
(b) Any audit required by the provisions of this section shall
be performed by a certified public accountant.
(c) Any voluntary association or membership organization subject to the provisions of this section which fails or refuses to
file an audit shall be guilty of a misdemeanor and, upon conviction
thereof, shall be fined not less than one thousand dollars nor more
than five thousand dollars.
CHAPTER 8. MUNICIPAL CORPORATIONS.
ARTICLE 5. ELECTION, APPOINTMENT, QUALIFICATION AND COMPENSATION
OF OFFICERS; GENERAL PROVISIONS RELATING TO OFFICERS AND
EMPLOYEES; ELECTIONS AND PETITIONS GENERALLY; CONFLICT OF
INTEREST.
§8-5-20. Triennial audits of certain associations and
organizations.
(a) Any voluntary association or other membership organization
the membership of which is primarily made up of persons whose
membership requires the holding of a particular municipal office or
position in this state, whether nonprofit or for profit, which
receives more than ten thousand dollars from the various
municipalities moneys for purposes of paying membership dues for
any municipal official or employee shall file with the secretary of
tax and revenue on a triennial basis, beginning the first day of
July, one thousand nine hundred ninety-seven, an audit of the
disbursement of funds. The period covered by the audit shall be
the previous three years or for the years since the last such
audit.
(b) Any audit required by the provisions of this section shall be performed by a certified public accountant.
(c) Any voluntary association or membership organization
subject to the provisions of this section which fails or refuses to
file an audit shall be guilty of a misdemeanor and, upon conviction
thereof, shall be fined not less than one thousand dollars nor more
than five thousand dollars.
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