Senate Bill No. 432
(By Senators Wooton, Scott, Anderson, Dittmar,
Ross, Buckalew and Yoder)
[Originating in the Committee on the Judiciary;
reported February 17, 1995.]
A BILL to amend and reenact section thirty-seven, article one,
chapter fifty-nine of the code of West Virginia, one thousand
nine hundred thirty-one, as amended; and to further amend said
article by adding thereto two new sections, designated
sections thirty-eight and thirty-nine, all relating to
accounting procedures for county officers; requiring all
county officers, including officials of any agency or entity
created by the county commission, to deposit funds into bank
accounts; authorizing such officers to determine whether to
utilize interest bearing accounts; requiring the deposit of
funds on a daily basis; interest to be deposited on at least
a quarterly basis; county officers to issue duplicate receipts
on forms approved by the chief inspector; chief inspector to
prescribe minimum requirements of such forms; and providing for the removal of county officers who fail to comply with the
prescribed accounting procedures.
Be it enacted by the Legislature of West Virginia:
That section thirty-seven, article one, chapter fifty-nine 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 two new sections, designated sections
thirty-eight and thirty-nine, all to read as follows:
ARTICLE 1. FEES AND ALLOWANCES.
§59-1-37. Deposits by county officers in noninterest bearing or
interest bearing accounts; payment to county general fund;
Except as to any tax receipts, which shall be deposited in
accordance with section four, article six, chapter seven of this
code, when any fee, cost, percentage, penalty, commission,
allowance, bond, deposit, surety or other cash payment or sum is to
be held by the sheriff, the prosecuting attorney, the county
commission, an official of agency or entity created by the county
commission, the clerk of the county commission, the clerk of the
circuit court or the assessor of any county under any provision of
law or proper order of the circuit court, said officer shall
deposit the same in an account or accounts which may, at his or her sole discretion, be an interest bearing account or accounts in
secure and properly insured banks. All money collected, including
cash and checks, shall be deposited daily and intact. Any interest
earned on such accounts, and not otherwise included in any refund,
return or reimbursement of said fees, costs, penalties,
commissions, allowances, bonds, deposits, sureties or other cash
payments or sums, as directed by law or proper order of the circuit
court, shall be paid into the county's general fund on a regular
basis, but in no event less often than quarterly.
All county officers shall report to the county commission by
the first day of July each year concerning his or her election to
use interest bearing accounts, amounts currently on deposit and
interest actually earned on such accounts.
§59-1-38. County officers to issue receipts of collections.
Any county officer, as described in section thirty-seven of
this article, who receives a fee, cost, percentage, penalty,
commission, allowance, bond, deposit, surety or other cash payment
or sum shall issue a receipt to the payor thereof, in duplicate, on
a form approved by the chief inspector, in accordance with the
provisions of article nine, chapter six of this code. The county
officer shall issue the original of such receipt to the payor and
shall retain the copy. The chief inspector shall prescribe the minimum information to be included on such receipt forms.
§59-1-39. Removal of county officer.
If any county officer shall fail to comply with the provisions
of this article, the chief inspector may, in addition to any other
remedies provided by law, seek the removal from office of such
county officer, in accordance with provisions of section seven,
article six, chapter six of this code.