H. B. 4620
(By Delegate Martin (By Request))
[Introduced February 22, 2000; Referred to the
Committee on Political Subdivisions then Finance.]
A BILL to amend and reenact section eight, article nine, chapter
six of the code of West Virginia, one thousand nine hundred
thirty-one, as amended; and to further amend said article by
adding thereto a new section, designated section twelve, all
relating to payment to recover costs for services provided by
the chief inspector to any county or district office, county
commission or to any municipal corporation; increasing the
amount the chief inspector may charge in certain instances;
providing that certain limitations on maximum costs do not
apply where the entity being audited receives federal funds
and is subject to federal single audit requirements; and
specifying that interest earned on the chief inspector
revolving fund be used to offset audit deficits.
Be it enacted by the Legislature of West Virginia:
That section eight, article nine, chapter six of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended and reenacted; and that said article be further amended by
adding thereto a new section, designated section twelve, all to
read as follows:
ARTICLE 9. SUPERVISION OF LOCAL GOVERNMENT OFFICES.
§6-9-8. Payment of cost of services of chief inspector; revolving
fund.
The cost of any service or act performed by the chief
inspector under the provisions of this article as to any county or
district office, officer or institution shall be paid by the county
commission of the county; the cost thereof as to any board of
education shall be paid by such board; the cost thereof as to any
municipal corporation shall be paid by the authorities thereof:
Provided, That in municipalities in which the total revenue from
all taxes does not exceed the sum of two thousand dollars annually,
such cost including the per diem and all actual costs and expenses
of such services shall not exceed the sum of
sixty three hundred
dollars. The cost of this service shall be the actual cost and
expense of the service performed, including transportation, hotel,
meals, materials, per diem compensation of deputies, assistants, clerical help and such other costs as may be necessary to enable
them to perform the services required, but such costs shall not
exceed the sum of
two four thousand dollars for services rendered
to a Class III or
two thousand five hundred dollars for services
rendered to a Class IV municipality:
Provided, however, That the
chief inspector may charge up to an additional
one two thousand
dollars for costs incurred for each service or act performed for a
utility or park system owned by a Class III or Class IV
municipality
: Provided further, That if a Class III or a Class IV
municipality is required to undergo a single audit by the federal
agency or agencies making a grant, the foregoing cost limitations
do not apply. The chief inspector shall render to the agency
liable for such cost a statement thereof as soon after the same was
incurred as practicable and it shall be the duty of such agency to
allow the same and cause it to be paid promptly in the manner that
other claims and accounts are allowed and paid and such total
amount shall constitute a debt against the local agency due the
state. Whenever there is in the state treasury a sum of money due
any such county commission, board of education or municipality from
any source, upon the application of the chief inspector, the same
shall be at once applied on the debt aforesaid against the county commission, board of education or municipality and the fact of such
application of such fund shall be reported by the auditor to the
said county commission, board of education or municipality, which
report shall be a receipt for the amount therein named. All money
received by the chief inspector from this source shall be paid into
the state treasury, shall be deposited to the credit of an account
to be known as chief inspector's fund and shall be expended only
for the purpose of covering the cost of such services, unless
otherwise directed by the Legislature. The cost of any such
examination, service or act by the chief inspector made necessary,
or such part thereof as was made necessary, by the willful fault of
any officer or employee, may be recovered by the chief inspector
from such person, on motion, on ten days' notice in any court
having jurisdiction.
For the purpose of permitting payments to be made at definite
periods to deputy inspectors and assistants for per diem
compensation and expenses, there is hereby created a revolving fund
for the chief inspector's office. The fund shall be accumulated
and administered as follows:
(1) There shall be appropriated from the state fund general
revenue the sum of twenty-five thousand dollars to be transferred
to this fund to create a revolving fund which, together with other payments into this fund as provided in this article, shall
constitute a fund to defray the cost of this service.
(2) Payments received for the cost of services of the chief
inspector's office
and interest earned on the invested balance of
the chief inspector revolving fund shall be deposited into this
revolving fund, which shall be known as the chief inspector's fund.
Interest credited to this fund shall be used first to reduce any
deficits for any service required by this article. Any excess
interest remaining shall be applied by the chief inspector to the
operating expenses of the office.
(3) Any appropriations made to this fund shall not be deemed
to have expired at the end of any fiscal period.
§6-9-12. Business intern program.
Beginning the first day of July, two thousand, the chief
inspector shall develop in conjunction the graduate business
programs at West Virginia University and Marshall University an
intern program which utilizes students pursuing a graduate degree
in business, economics or accounting to assist in the auditing
function of the office of chief inspector. This program shall
provide that those students who satisfactorily participate in the
program for the required amount of time shall receive up to two
hours credit toward their degree.
NOTE: The purpose of this bill is to allow the chief inspector
to recover the costs of auditing Class III and Class IV
municipalities. The allowance for the chief inspector to audit
utilities is increased to $2000. The limitation on costs does not
apply for federal audits where the audit costs are built into the
grant. The bill also provides that interest earned on the special
revenue fund will be used to offset costs for services and any
remaining would be applied to defray the operating costs of the
chief inspector. The bill also increases the maximum amount that
may be charged to Class IV municipalities from $60 to $300.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
Section 6-9-12 is new; therefore strike-throughs and
underscoring have been omitted.
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