H. B. 2047
(By Delegates Love and Thomas)
[Introduced January 17, 1995; referred to the
Committee on Government Organization then Finance.]
A BILL to amend and reenact section fourteen, article four,
chapter twelve of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to providing
that volunteer fire departments be audited by the
legislative auditor in relation to any grants received.
Be it enacted by the Legislature of West Virginia:
That section fourteen, article four, chapter twelve of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 4. ACCOUNTS, REPORTS AND GENERAL PROVISIONS.
§12-4-14. Audits of corporations, associations or other
organizations which receive state funds or grants.
Any corporation, association or other organization in West
Virginia, whether nonprofit or for profit, which receives state
funds or grants in the amount of fifteen thousand dollars or more shall file an audit of the disbursement of funds with the
legislative auditor's office. The audit shall be filed within
two years of the disbursement of funds or grants by the grantee
and shall be made by an independent certified public accountant
at the cost of the corporation, association or other
organization, and must show that the funds or grants were spent
for the purposes intended when the grant was made. State funds
or audits of state funds or grants under fifteen thousand dollars
may be authorized by the joint committee on government and
finance to be conducted by the legislative auditor's office, at
no cost to the grantee: Provided, That all audits of voluntary
fire departments which are required under this section shall be
performed by the legislative auditor at no cost to the voluntary
NOTE: The purpose of this bill is to require the
legislative auditor to audit volunteer fire departments whenever
they receive state grants or other state funds of more than
fifteen thousand dollars. The audit shall be performed at no
cost to the volunteer fire department.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.