H. B. 2457
(By Delegates White, Boggs, M. Poling and Paxton )
[Introduced January 23, 2007; referred to the
Committee on Government Organization then Finance.]
A BILL to amend and reenact §18-9-3a of the Code of West
Virginia, 1931, as amended, relating to publishing of
financial statements by county boards of education and
allowing publishing to be accomplished by use of the
internet.
Be it enacted by the Legislature of West Virginia:
That §18-9-3a of the Code of West Virginia, 1931, as
amended, be amended and reenacted to read as follows:
ARTICLE 9.SCHOOL FINANCES.
§18-9-3a. Preparation, publication and disposition of financial
statements by county boards of education.
The county board of every county, within ninety days after
the beginning of each fiscal year, shall prepare on a form to be
prescribed by the state tax commissioner and the state
superintendent of free schools, and cause to be published a
statement revealing: (a) The receipts and expenditures of the board during the previous fiscal year arranged under descriptive
headings; (b) the name of each firm, corporation, and person who
received more than two hundred fifty dollars in the aggregate
from all funds during the previous fiscal year, together with the
aggregate amount received from all funds and the purpose for
which paid:
Provided, That such statement shall not include the
name of any person who has entered into a contract with this
board pursuant to the provisions of sections two, three, four and
five, article two, chapter eighteen-a of this code; and (c) all
debts of the board, the purpose for which each debt was
contracted, its due date, and to what date the interest thereon
has been paid. Such statement shall be published as a Class I-0
legal advertisement in compliance with the provisions of article
three, chapter fifty-nine of this code, and the publication area
for such publication shall be the county
: Provided, that
beginning with the fiscal year beginning July 1, 2006, boards may
choose to make this publication via the internet in lieu of the
above required Class I-0 legal advertisement: Provided, however,
that if a board chooses to make this publication via the
internet, it shall publish a notice as a Class I-0 legal
advertisement with the county being the publication area
notifying the public that: (1) the statement is available via the
internet, including the applicable web address; and (2) the
address or phone number by which the public may request a copy of
the statement. The county board shall pay the cost of publishing such statement from the maintenance fund of the board.
As soon as is practicable following the close of the fiscal
year, a copy of the published statement herein required shall be
filed by the county board with the state tax commissioner and
with the state superintendent of free schools.
The county board shall transmit to any resident of the
county requesting the same a copy of the published statement for
the fiscal year designated, supplemented by a list of the names
of all school personnel employed by the board during such fiscal
year showing the amount paid to each, and a list of the names of
each firm, corporation, and person who received less than five
hundred dollars from any fund during such fiscal year showing the
amount paid to each and the purpose for which paid.
NOTE: The purpose of this bill is to allow county boards of
education to publish their annual statements via the internet and
requiring if they do so that they must publish a notice of this
by Class I-0 legal advertisement.
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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