HB2014 S FIN AM #1
The Committee on Finance moved to amend the bill by striking out everything after the enacting clause and inserting in lieu thereof the following:
CHAPTER 4. THE LEGISLATURE.
ARTICLE 11. LEGISLATIVE APPROPRIATION OF FEDERAL FUNDS.
§4-11-1. Legislative findings and purpose.
The Legislature finds and declares that in order to carry out its responsibility for the enactment of all appropriations needed for the operation of state government, the Legislature needs continuous and accurate accounts of the amounts and purposes of all federal funds being requested, received or expended by the various agencies and departments of the state. The Legislature further finds and declares that the increased availability of and reliance on federal financial assistance has a substantial impact upon the programs, priorities and fiscal affairs of the state. “It is the purpose of this article to clarify and specify the role of the Legislature in appropriating federal funds received by the state in all events, including public emergencies, and in prescribing, by general law, the required form and detail of the itemization and classification of proposed appropriations to assure that state purposes are served and legislative priorities are adhered to by the acceptance and use of such funds.
As used in this article:
(1) “Federal funds” means any financial assistance made
to a spending unit by the United States government, whether a loan, grant, block
grant, subsidy, augmentation, reimbursement or any other form of such
assistance, including “federal-matching funds”; (2) “Federal-matching funds” means federal funds of a
specified amount or proportion for which a specified outlay of state
contributions, including funds, property or services, are required as a
condition for receipt or expenditure; (3) “Spending unit” means the State of West Virginia and
all agencies, offices, departments, divisions, boards, commissions, councils,
committees or other entities of the state government for which an appropriation
is requested or to which an appropriation is made by the Legislature. “Spending
unit” does not mean any county, city, township, public service district or
other political subdivision of the state; and (4) “State-matching funds” means state contributions,
including funds, property or services that are required by the federal
government, by law or regulation, as a condition for receipt or expenditure of
§4-11-3. Receipt of federal funds and required deposit in state treasury.
Unless contrary to federal
law, all federal funds received by a spending unit shall be deposited in and
credited to special fund accounts as provided by
section two, article two,
chapter twelve §12-2-2 of this code and shall be available for
appropriation by the Legislature as part of the state budget in accordance
with Article X of the Constitution of this state.
§4-11-4. Inclusion of federal funds in state budget and the budget bill.
Pursuant to article
chapter five §5-1A-1 et seq., and chapter
five-a §11B-2-1 et seq. of this code, the Governor shall
itemize in the state budget and in the budget bill, on a line-item basis,
separately, for each spending unit, the amount and purpose of all federal funds
received or anticipated for expenditure, with a reference to the account
number, line item and amount of any state funds required for such purpose: Provided,
That all federal revenue sharing block grant funds shall be so
itemized in a separate section of the state budget and the budget bill devoted
exclusively to proposed appropriations from the revenue sharing trust fund
block grant funds.
§4-11-5. Legislative appropriation authority.
(a) No spending unit may make expenditures of any federal funds, whether such funds are advanced prior to expenditure or as reimbursement, unless such expenditures are made pursuant to specific appropriations by the Legislature, except as may be hereinafter provided.
(b) To the extent not precluded by the terms and conditions under which federal funds are made available to the spending unit by the United States government, the spending unit shall use federal funds in accordance with any purposes, policies or priorities the Legislature may have established for the activity being assisted or for the use of state, federal and other fiscal resources in a particular fiscal year.
(c) If the federal funds received by a spending unit for a specific purpose are greater than the amount of such funds contained in the appropriation by the Legislature for such purpose, the total appropriation of federal funds and any state matching funds for such purpose shall remain at the level appropriated, except as hereinafter provided.
federal funds become available to the spending unit for expenditure while the
Legislature is not in session and the availability of such funds could not
reasonably have been anticipated and included in the budget approved by the
Legislature for the next fiscal year, the treasurer may accept such funds
on behalf of the spending unit and the Governor may authorize, in writing, the
expenditure of such funds by the spending unit during that fiscal year as
authorized by federal law and pursuant to the provisions of
chapter five-a of the code §11B-2-1 et seq. of this code and ,
which permits expenditure of amounts in excess of the appropriation upon
the filing of a proper expenditure schedule: Provided,
That the Governor may not authorize the expenditure
of such funds received for the creation of a new program or for a
significant alteration of an existing program. For purposes of this article, a
mere new source of funding of federal moneys for a program which has been prior
approved by legislative appropriation will not be deemed to be is not
a “new program” or a “significant alteration of an existing program” and the
Governor may authorize the expenditure of such funds as herein provided,
subject to the limitations under subsection (e) of this section. Should a
question arise concerning whether such expenditures would constitute a new
program or significant alteration of an existing program, while
the Legislature is not in session, the Governor shall seek the
recommendation of the council of finance and administration, as created and
existing pursuant to the provisions of section three, article one, chapter
five-a of the code §5A-1-4 of this code. Upon application to the
federal government for such funds and upon receipt of such funds, the Governor
shall submit to the Legislative Auditor two copies of a statement:
(1) Describing the proposed expenditure of such funds in the same manner as it would be described in the state budget; and
(2) Explaining why the availability of such federal funds and why the necessity of their expenditure could not have been anticipated in time for such expenditures to have been approved as part of the adopted budget for that particular fiscal year.
(e) Notwithstanding the provisions of subsection (d) of this section, no amount of such unanticipated federal funds for an existing program, for a significant alteration of an existing program, or for the creation of a new program made available to the state for costs and damages resulting from an emergency including, but not limited to, flooding, forest fires, earthquakes, storms or similar natural disasters, civil disobedience, human-caused disasters, infectious disease outbreaks, or similar public health or safety emergencies that occur and are received while the Legislature is not in session and that are declared by the Governor as a state of emergency in excess of $150 million for any part or the whole of the declared emergency may be expended without appropriation by the Legislature enacted following receipt of the funds. No provision of this code or any appropriations act in effect upon the receipt of unanticipated federal funds made available to the state for costs and damages resulting from an emergency including, but not limited to, flooding, forest fires, earthquakes, storms or similar natural disasters, civil disobedience, human-caused disasters, infectious disease outbreaks, or similar public health or safety emergencies that occur and are received while the Legislature is not in session and that are declared by the Governor as a state of emergency may be construed to authorize the appropriation of those funds, except as provided in this subsection.
(f)(1) If federal funds become available to a spending unit and the funds were not included in the budget approved by the Legislature for the next fiscal year but are authorized to be expended while the Legislature is not in session under subsection (d) of this section, the Governor shall submit reports in writing to the President of the Senate, the Speaker of the House of Delegates, the chairs of the respective committees on finance of the two houses of the Legislature, and the Legislative Auditor as follows:
(A) On or before the first day of each month following the receipt of the funds until the funds are expended in their entirety, the reports shall include the following:
(i) The purposes for which funds were made available, the identification of any federal and state laws governing the expenditure of the funds and a general itemization of the Governor’s plan of expenditure for the whole of the funds;
(ii) A detailed schedule setting forth the Governor’s proposed expenditures of the funds for the month, including, but not limited to, as to each proposed expenditure, the amount and purpose of the expenditure; the spending unit responsible for making the expenditure; and the anticipated recipient or recipients of the expenditure; and
(iii) An explanation of any changes made from the prior month’s general itemization of the Governor’s plan of expenditure for the whole of the funds and of any changes the prior month’s schedule of proposed expenditures made by the actual expenditures made during that month;
(B) On or before the 15th day of the month following month in which the funds were expended in their entirety, the report shall set forth a complete itemized report of each expenditure of the funds; and
(C) The Governor shall also include in each report such additional information as may be requested the Legislative Auditor.
(2) The Legislative Auditor shall provide a copy of each report to the Joint Committee on Government and Finance.
The following are excluded from the provisions of this article:
(1) Federal funds received by state institutions of higher education or by students or faculty members of such institutions for instructional or research purposes and federal funds received for student scholarships or grants-in-aid;
(2) Federal nondiscretionary pass-through funds which are earmarked in specified amounts or proportions for transmittal to local political subdivisions or to designated classes of organizations and individuals which do not require state-matching funds and do not permit discretion in their distribution by the receiving state spending unit;
federal funds received by the West Virginia department of highways or the West
Virginia commissioner of highways.
§4-11-7. Conflict with other statutory provisions.
If there is any conflict between the provisions of this article and any other provision of law, including this code, relating to receiving or expending federal funds, the provisions of this article shall govern and control.
CHAPTER 5. GENERAL POWERS AND AUTHORITY OF THE GOVERNOR, SECRETARY OF STATE AND ATTORNEY GENERAL; BOARD OF PUBLIC WORKS; MISCELLANEOUS AGENCIES, COMMISSIONS, OFFICES, PROGRAMS, ETC.
ARTICLE 1A. ITEMIZATION OF PROPOSED APPROPRIATIONS IN BUDGET BILL SUBMITTED BY GOVERNOR TO LEGISLATURE.
§5-1A-1. Legislative findings and purposes.
The Legislature finds and declares that section fifty-one, article six of the Constitution, known as the “modern budget amendment,” authorizes the Legislature to prescribe by law the form and detail of the itemization and classification of the proposed appropriations of the budget bill submitted to it by the Governor, and that said section further authorizes the Legislature to enact such laws, not inconsistent with said section, as may be necessary and proper to carry out its provisions. The Legislature further finds and declares that said section makes the Legislature solely responsible for enacting all appropriations needed for the operation of state government, and that in carrying out such responsibility, the Legislature requires a continuous and timely flow of accurate information relative to the financial condition of the state, the needs and operations of the various agencies and departments of the state, and the amounts and purposes of all funds, including federal funds, being requested, received or expended by such agencies and departments from sources other than the revenues of the state.
Therefore, it is the
purpose of this article to implement the aforementioned provisions of the
Constitution, to enable the Legislature to carry out its Constitutional
responsibility by prescribing the form and detail of the itemization and
classification of the proposed appropriations of the budget bill submitted to
the Legislature by the Governor, and in conjunction with
the provisions of
this act amending certain sections of articles one and two, chapter
five-a, §5-1A-1 et seq. and
§11B-2-1 et seq. of this code
and section three, article four, chapter twelve §12-4-3
of this code, to ensure that the Legislature will be furnished the
information needed to discharge such responsibility.
CHAPTER 11B. DEPARTMENT OF REVENUE.
ARTICLE 1. DEPARTMENT OF REVENUE.
of tax and revenue renamed Department of Revenue; office of secretary of
tax and revenue renamed Office of Secretary of Revenue; Director of
Budget; federal funds.
The Department of
Tax and Revenue and the office of secretary of tax and revenue are hereby
renamed, respectively, the The Department of Revenue and the office
of secretary of revenue and are continued in the executive branch
of state government. Wherever in this code the words “office of secretary of
tax and revenue” or “secretary of tax and revenue” are used, such words shall now mean the office of secretary of
revenue or the secretary of revenue. Wherever in this code the words “department
of tax and revenue” are used, such words shall mean the Department of Revenue.
(b) The secretary of revenue shall be the chief executive officer of the department and director of the budget. The secretary shall be appointed by the Governor, by and with the advice and consent of the Senate, for a term not exceeding the term of the Governor.
(c) The Department of Revenue is hereby authorized to receive federal funds for deposit in compliance with §12-2-2 of this code and for expenditure only upon appropriation by the Legislature of this state and in accordance with §4-11-1 et seq. of this code.
(d) The secretary shall
serve at the will and pleasure of the Governor. The annual compensation of the
secretary shall be as specified in
section two-a, article seven, chapter six
§6-7-2a of this code.
§11B-1-4. Reports by secretary.
The secretary shall make an annual report to the Governor concerning the conduct of the department and the administration of the budget. The secretary shall also make other reports as the Governor may require. Copies of any such reports shall be submitted to the Legislature in the manner required by §5-1-20 of this code.
§11B-2-11. Estimates of revenue; reports on revenue collections; withholding department funds on noncompliance.
(a) Prior to the beginning of each fiscal year, the secretary shall estimate the revenue to be collected month by month by each classification of tax for that fiscal year as it relates to the official estimate of revenue for each tax for that fiscal year and the secretary shall certify this estimate to the Governor and the Legislative Auditor and the West Virginia Investment Management Board by July 1, for that fiscal year.
(1) The secretary shall ascertain the collection of the revenue of the state and shall determine for each month of the fiscal year the proportion which the amount actually collected during a month bears to the collection estimated by him or her for that month. The secretary shall certify to the Governor, the Legislative Auditor and the Investment Management Board, as soon as possible after the close of each month, and not later than the 15th day of each month, and at other times as the Governor, the Legislative Auditor or the Investment Management Board may request, the condition of the state revenues and of the several funds of the state and the proportion which the amount actually collected during the preceding month bears to the collection estimated by him or her for that month. The secretary shall include in this certification the same information previously certified for prior months in each fiscal year. The certification for the final month of a fiscal year shall also include the proportion which the amount actually collected during the preceding fiscal year bears to the appropriations made for that year. For the purposes of this section, the secretary shall have the authority to require all necessary estimates and reports from any spending unit of the state government.
(2) If the secretary fails to certify to the Governor, the Legislative Auditor and the Investment Management Board the information required by this subsection within the time specified herein, the Legislative Auditor shall notify the Auditor and Treasurer of the failure and thereafter no funds appropriated to the Department of Revenue may be expended until the secretary has certified the information required by this subsection.
(b) Prior to July 1, of each fiscal year, the secretary shall estimate daily revenue flows for the General Revenue Fund for the next fiscal year as it relates to the official estimate of revenue. Subsequent to the end of each fiscal year, the secretary shall compare the projected daily revenue flows with the actual daily revenue flows from the previous year. The secretary may for any month or months, at his or her discretion, revise the annual projections of the daily revenue flows. The secretary shall certify to the Governor, the Legislative Auditor and the Investment Management Board, as soon as possible after the close of each month and not later than the 15th day of each month, and at other times as the Governor, the Legislative Auditor or the Investment Management Board may request, the condition of the General Revenue Fund and the comparison of the projected daily revenue flows with the actual daily revenue flows. If the secretary fails to certify to the Governor, the Legislative Auditor and the Investment Management Board the information required by this subsection within the time specified herein, the Legislative Auditor shall notify the Auditor and treasurer of the failure and thereafter no funds appropriated to the Department of Revenue may be expended until the secretary has certified the information required by this subsection.
§11B-2-21. Reduction of appropriations — Reduction of appropriations from general revenue.
If the Governor determines that the amounts, or parts thereof, appropriated from the general revenue cannot be expended without creating an overdraft or deficit in the General Fund, he or she may, before the end of the fiscal year, instruct the secretary to reduce all appropriations out of general revenue in a degree as necessary to prevent an overdraft or a deficit in the General Fund. No reduction of appropriations may be made after June 30 of the fiscal year.
§11B-2-23. Approval of
secretary of requests for changes and receipt and expenditure of federal funds
by state agencies; copies or sufficient summary information to be furnished to
and consolidated report of federal funds; central agency
for receipt of federal funds; unlawful acts.
(a) Every agency of the state government when making requests or preparing budgets to be submitted to the federal government for funds, equipment, material or services, the grant or allocation of which is conditioned upon the use of state matching funds, shall have the request or budget approved in writing by the secretary before submitting it to the proper federal authority. When the federal authority has approved the request or budget, the agency of the state government shall resubmit it to the secretary for recording before any allotment or encumbrance of the federal funds can be made. Whenever any agency of the state government receives from any agency of the federal government a grant or allocation of funds which do not require state matching, the state agency shall report to the secretary the amount of the federal funds granted or allocated.
(b) Unless contrary to federal law, any agency of state government, when making requests or preparing budgets to be submitted to the federal government for funds for personal services, shall include in the request or budget the amount of funds necessary to pay for the costs of any fringe benefits related to the personal service. For the purposes of this section, “fringe benefits” means any employment benefit granted by the state which involves state funds, including, but not limited to, contributions to insurance, retirement and social security and which does not affect the basic rate of pay of an employee.
(c) In addition to the other requirements of this section, the secretary shall, as soon as possible after the end of each fiscal year but no later than December 31, of each year, submit to the Governor a consolidated report which shall contain a detailed itemization of all federal funds received by the state during the preceding and current fiscal years, as well as those scheduled or anticipated to be received during the remainder of the current fiscal year and the next ensuing fiscal year. The itemization shall show:
(1) Each spending unit which has received or is scheduled or expected to receive federal funds in either of the fiscal years;
(2) The amount of each separate grant or distribution received or to be received; and
(3) A brief description of
the purpose of every grant or other distribution, with the name of the federal
agency, bureau or department making the grant or distribution: Provided,
That it is not necessary to include in the report an itemization of federal
sharing funds deposited in and appropriated from the revenue sharing trust fund
block grants, or federal funds received for the benefit of the Division
of Highways of the Department of Transportation.
(d) The secretary may obtain from the spending units any and all information necessary to prepare a report.
(e) Notwithstanding the other provisions of this section and in supplementation of the provisions of this section, the Legislature hereby determines that the Department of Revenue and its secretary need to be the single and central agency for receipt of information and documents in respect of applications for, and changes, receipt and expenditure of, federal funds by state agencies. Every agency of state government, when making application for federal funds in the nature of a grant, allocation or otherwise; when amending the applications or requests; when in receipt of federal funds; or when undertaking any expenditure of federal funds, in all respective instances, shall provide to the secretary of revenue document copies or sufficient summary information in respect of the federal funds to enable the secretary to provide approval in writing for any activity in respect to the federal funds.
ARTICLE 2. PAYMENT AND DEPOSIT OF TAXES AND OTHER AMOUNTS DUE THE STATE OR ANY POLITICAL SUBDIVISION.
§12-2-2. Itemized record of moneys received for deposit; regulations governing deposits; credit to state fund; exceptions.
(a) All officials and
employees of the state authorized by statute to accept moneys on behalf of the
State of West Virginia shall keep a daily itemized record of moneys received
for deposit in the State Treasury and shall deposit within one business day with
the State Treasurer all moneys received or collected by them for or on behalf
of the state for any purpose whatsoever. The State Treasurer may grant an
exception to the one business day rule when circumstances make compliance
difficult or expensive. The State Treasurer may review the procedures and
methods used by officials and employees authorized to accept moneys due the
state and change the procedures and methods if he or she determines it is in
the best interest of the state: Provided, That the State Treasurer may
not review or amend the procedures by which the Department of Revenue accepts
moneys due the state. The State Treasurer shall propose rules for legislative
approval, in accordance with the provisions of
article three, chapter
twenty-nine-a §29A-3-1 et seq. of this code governing the
procedure for deposits. The official or employee making deposits with the State
Treasurer shall prepare deposit lists in the manner and upon report forms
prescribed by the State Treasurer in the state accounting system. The State
Treasurer shall review the deposits in the state accounting system and forward
the information to the State Auditor and to the Secretary of Revenue.
(b) All moneys received by
the state from appropriations made by the Congress of the United States shall
be recorded in special fund accounts, in the State Treasury apart from the
general revenues of the state, and shall be expended only upon appropriation
of the Legislature in accordance with the provisions of
chapter four §4-11-1 et seq. of this code. All moneys, other
than federal funds, defined in section two, article eleven, chapter four
§4-11-2 of this code, shall be credited to the state fund and treated by
the State Auditor and State Treasurer as part of the general revenue of the
state except the following funds which shall be recorded in separate accounts:
(1) All funds excluded by
the provisions of
section six, article eleven, chapter four §4-11-6
of this code;
(2) All funds derived from the sale of farm and dairy products from farms operated by any spending unit of the state;
(3) All endowment funds, bequests, donations, executive emergency funds and death and disability funds;
(4) All fees and funds collected at state educational institutions for student activities;
(5) All funds derived from collections from dormitories, boardinghouses, cafeterias and road camps;
(6) All moneys received from counties by institutions for the deaf and blind on account of clothing for indigent pupils;
(7) All insurance collected on account of losses by fire and refunds;
(8) All funds derived from bookstores and sales of blank paper and stationery, and collections by the chief inspector of public offices;
(9) All moneys collected and belonging to the capitol building fund, state road fund, state road sinking fund, general school fund, school fund, state fund (moneys belonging to counties, districts and municipalities), state interest and sinking funds, state compensation funds, the fund maintained by the Public Service Commission for the investigation and supervision of applications and all fees, money, interest or funds arising from the sales of all permits and licenses to hunt, trap, fish or otherwise hold or capture fish and wildlife resources and money reimbursed and granted by the federal government for fish and wildlife conservation; and
(10) All moneys collected or received under any act of the Legislature providing that funds collected or received under the act shall be used for specific purposes.
(c) All moneys, except as provided in subdivisions (1) through (9), inclusive, subsection (b) of this section, shall be paid into the State Treasury in the same manner as collections not excepted and recorded in separate accounts for receipt and expenditure for the purposes for which the moneys are authorized to be collected by law: Provided, That amounts collected pursuant to subdivisions (1) through (10), subsection (b) of this section, which are found, from time to time, to exceed funds needed for the purposes set forth in general law may be transferred to other accounts or funds and redesignated for other purposes by appropriation of the Legislature. The gross amount collected in all cases shall be paid into the State Treasury. Commissions, costs and expenses, including, without limitation, amounts charged for use of bank, charge, credit or debit cards, incurred in the collection process shall be paid from the gross amount collected in the same manner as other payments are made from the State Treasury.
(d) The State Treasurer may
establish an imprest fund or funds in the office of any state spending unit
upon receipt of a proper application. To implement this authority, the State
Treasurer shall propose rules for legislative approval in accordance with the
article three, chapter twenty-nine-a §29A-3-1 et
seq. of this code. The State Treasurer or his or her designee shall
annually audit all imprest funds and prepare a list of the funds showing the
location and amount as of fiscal year end, retaining the list as a permanent
record of the State Treasurer until the Legislative Auditor has completed an
audit of the imprest funds of all agencies and institutions involved.
(e) The State Treasurer may develop and implement a centralized receipts processing center. The State Treasurer may request the transfer of equipment and personnel from appropriate state agencies to the centralized receipts processing center in order to implement the provisions of this section: Provided, That the Governor or appropriate constitutional officer has authority to authorize the transfer of equipment or personnel to the centralized receipts processing center from the respective agency.
§12-3-12. Expiration of unexpended appropriations; reappropriations.
Every Except as provided in subsection (b)
of this section, every appropriation which
that is payable out of the general revenue, or so much thereof as may
remain undrawn at the end of the year for which made, shall be deemed to have
expired at the end of the year for which it is made, and
no warrant shall thereafter be issued upon it: Provided, That
warrants may be drawn through the 31st day of July after the end of the year
for which the appropriation is made if the warrants are in payment of bills for
such year and have been encumbered by the budget office prior to July first: but
appropriations for buildings and land or capital outlay
shall remain in effect, and shall not be deemed to have expired until the end
of three years after the passage of the act by which such appropriations are
made Provided, however, That if such 31st day of July is on
Saturday, then warrants may only be drawn through the Friday immediately
preceding such Saturday, but if such 31st day of July is on Sunday, the
warrants may be drawn through the Monday immediately following such Sunday.
(b) Notwithstanding any provision of subsection (a) of this section to the contrary:
(1) Appropriations that are payable out of the general revenue, or so much thereof as may remain undrawn at the end of the year for which made, for buildings and land or capital outlay shall remain in effect, and shall not be deemed to have expired until the end of three years after the passage of the act by which such appropriations are made; and
(2) Appropriations that are payable out of the general revenue, or so much thereof as may remain undrawn at the end of the fiscal year for which made, that are reappropriated by the budget act for the ensuing fiscal year shall not be deemed to have expired unless, at the end of the fiscal year just ended, the total general revenue collections for the fiscal year just ended did not equal or exceed total general revenue appropriations for that fiscal year. If the total general revenue collections for the fiscal year just ended did not equal or exceed total general revenue appropriations for that fiscal year, all such reappropriations shall be deemed to have expired at the end of the fiscal year as provided in subsection (a) of this section.
(c) The Legislature may expire or provide for the expiration of any appropriation prior to the end of the fiscal year for which it is made.
§12-3-17. Liabilities incurred by state boards, commissions, officers or employees which cannot be paid out of current appropriations.
as provided in this section, it shall be unlawful for any state board, commission,
officer or employee: (1) To incur any liability during any fiscal year which
cannot be paid out of the then current appropriation for such year or out of
funds received from an emergency appropriation; or (2) to authorize or to pay
any account or bill incurred during any fiscal year out of the appropriation
for the following year: Provided, That nothing contained herein shall
prohibit entering into a contract or lease for buildings, land and space, the
cost of which exceeds the current year’s appropriation, even though the amount
is not available during the then current year, if the aggregate cost does not
exceed the amount then authorized by the Legislature. Nothing contained herein
repeal abrogate the provisions of the general law relating
to the expiration of appropriations for buildings and land.
Any member of a state board or commission or any officer or employee violating any provision of this section shall be personally liable for any debt unlawfully incurred or for any payment unlawfully made.
§12-4-2. Accounts of Treasurer and Auditor; Auditor to certify condition of revenues and funds of the state.
Treasurer shall keep in his or her office separate accounts with each
depository, and also a summary account for the state, and when money is paid
into the treasury, it shall be charged to the proper depository and credited to
a summary account. The Auditor shall keep in his or her office separate
accounts of the particular heads or sources of revenue, and a summary account
with the Treasurer, beside such individual accounts with officers and persons
as may be necessary, and shall charge every sum of money received for the state
as aforesaid to the Treasurer’s account, and credit it under the particular
head of revenue to which it properly belongs, distinguishing especially in
distinct accounts the receipts on account of the capital of the school fund and
those on account of the income of said fund subject to annual distribution. The
Auditor shall certify annually to the
commissioner of finance and
administration Secretary of Revenue the condition of the state
revenues and the several funds of the state. The certification shall be used by
the commissioner Secretary in the preparation of a tentative
state budget as required of him or her by article two, chapter five-a
§5-1A-1 et seq., and §11B-2-1 et seq. of this code.
§12-4-3. Accounts of appropriations.
The Auditor and Secretary
administration Revenue shall each keep an account of every
appropriation made by law, and of the several sums drawn thereon, so that the
accounts may show at all times the balance undrawn on each appropriation. The
account so kept shall be compared every month and errors, if any, corrected.