ENROLLED
H. B. 4177
(By Delegates Kiss and McKinley)
[Passed March 2, 1994; in effect ninety days from passage.]
AN ACT to amend and reenact section eighteen, article two, chapter five-a of the code of West Virginia, one thousand nine hundred thirty-one, as amended, limiting the authority of the governor to expend excess collections in special revenue accounts.
Be it enacted by the Legislature of West Virginia:
That section eighteen, article two, chapter five-a of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted to read as follows:
ARTICLE 2.
FINANCE DIVISION.
§
5A
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2
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18.
Expenditure of excess in collections; notices to
auditor and treasurer.
If the amount actually collected by a spending unit exceeds the amount which it is authorized to expend from collections, the excess in collections shall be set aside in a special surplus fund for the spending unit. Expenditures from this fund shall be made only in accordance with an appropriation by the Legislature.
An expenditure from a special surplus fund other than in accordance with this section shall be an unlawful use of public funds. Each spending unit shall submit a report, at least annually, to the legislative auditor's office showing the balance in any surplus fund created pursuant to this section. In order to expend any funds accumulated in any surplus fund created pursuant to this section, the governor shall submit a request to the Legislature for an appropriation of surplus funds.