ENROLLED
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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[Passed April 12, 1997; in effect ninety days from passage.]
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AN ACT 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 voluntary associations and membership
organizations primarily comprised of counties or
municipalities in this state or elected or appointed officials
of such counties or municipalities; requiring that such
associations and organizations, whether or not for profit,
which annually receive more than five thousand dollars in
public funds for the dues of their members to file triennial
audits with the secretary of tax and revenue; requiring that
such audits be performed by independent certified public
accountants; and providing criminal penalties for failure to comply.
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, whether nonprofit or for profit, the majority of the
membership of which is comprised of counties of this state or of
persons who hold elected or appointed county offices in this state,
and which annually receives more than five thousand dollars in
public moneys from the various counties of this state to pay the
membership dues of counties or elected or appointed county
officials, 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 an independent 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, whether nonprofit or for profit, the majority of the
membership of which is comprised of municipalities of this state or
of persons who hold elected or appointed municipal offices in this
state, and which annually receives more than five thousand dollars
in public moneys from the various municipalities of this state to
pay the membership dues of municipalities or elected or appointed
municipal officials, 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 an independent 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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