H. B. 4060
(By Delegate Johnson)
[Introduced January 15, 1996; referred to the
Committee on Political Subdivisions then Finance.]
A BILL to amend and reenact section sixteen, article five,
chapter seven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended; to amend and reenact
section twenty-three, article thirteen, chapter eight of
said code; to amend and reenact section three-a, article
nine, chapter eighteen of said code, all relating to
financial statements of counties, municipalities and county
boards of education; providing criminal penalties; and
removing requirement that entire statement be published.
Be it enacted by the Legislature of West Virginia:
That section sixteen, article five, chapter seven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted; that section twenty-three,
article thirteen, chapter eight of said code be amended and reenacted; and that section three-a, article nine, chapter
eighteen of said code be amended and reenacted, all to read as
follows:
CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.
ARTICLE 5. FISCAL AFFAIRS.
§7-5-16. Preparation, publication and disposition of financial
statements.
(a) The county commission of every county, within sixty days
after the first session held after the beginning of each fiscal
year, shall prepare on a form to be prescribed by the state tax
commissioner and cause to be published a statement revealing:
(1) The receipts and expenditures of the county during the
previous fiscal year arranged under descriptive headings; (2) the
name of each firm, corporation, and person who received more than
fifty dollars from any fund during the previous fiscal year,
together with the amount received and the purpose for which paid;
and (3) all debts of the county, the purpose for which each debt
was contracted, its due date, and to what date the interest
thereon has been paid. The statement A notice in a form
prescribed by the state tax commissioner announcing that the
statement is available for inspection in the office of the clerk
of the county commission and has been placed for inspection in
all public libraries within the county shall be published as a Class I-0 legal advertisement in compliance with the provisions
of article three, chapter fifty-nine of this code. and The
publication area for such the publication shall be the county:
Provided, That all salaries, receipts and expenditures to all
county employees by office or department may be published in the
aggregate.
(b) The county commission shall transmit to any resident of
the county requesting the same a copy of the published statement
for the fiscal year designated, supplemented by a list of the
names of each firm, corporation and person who received less than
fifty dollars or less from any fund during such fiscal year
showing the amount paid to each, the purpose for which paid and
an itemization of the salaries, receipts and expenditures to all
county employees by office or department otherwise published in
the aggregate.
(c) If a county commission willfully fails or refuses to
perform the duties hereinbefore named, every member of the
commission, concurring in such the failure or refusal, shall be
is guilty of a misdemeanor, and, upon conviction thereof, shall
be fined not less than fifty nor more than one hundred dollars;
and the prosecuting attorney of any county shall, when the failure or refusal shall come comes to his knowledge, immediately
present the evidence thereof to the grand jury if in session, and
if not in session, he shall institute proper criminal proceedings
before a magistrate against any offender, and cause the failure
or refusal to be investigated by the next succeeding grand jury.
(d) Where in subsections (a) and (b), salaries, receipts and
expenditures are published in the aggregate, the county
commission shall, upon written request, provide to any resident
of the county an itemized accounting of such salaries, receipts
and expenditures.
CHAPTER 8. MUNICIPAL CORPORATIONS.
ARTICLE 13. TAXATION AND FINANCE.
PART VII. MUNICIPAL FINANCIAL STATEMENTS.
§8-13-23. Preparation, publication and disposition of financial
statements.
(a) Every city, within ninety days after the beginning of
each fiscal year, shall prepare on a form to be prescribed by the
state tax commissioner and cause to be published a sworn
statement revealing: (1) The receipts and expenditures of the
city during the previous fiscal year arranged under descriptive
headings; (2) the name of each person who received more than fifty dollars from any fund during the previous fiscal year,
together with the amount received and the purpose for which paid;
and (3) all debts of the city, the purpose for which each debt
was contracted, its due date, and to what date the interest
thereon has been paid. Such statement A notice in a form
prescribed by the state tax commissioner announcing that the
statement is available for inspection in the office of the clerk
or recorder and has been placed for inspection in all public
libraries within the city shall be published as a Class I legal
advertisement in compliance with the provisions of article three,
chapter fifty-nine of this code. and The publication area for
such the publication shall be the city: Provided, That all
salaries, receipts and expenditures to employees of municipal
offices, companies and departments may be published in the
aggregate.
(b) Every city shall transmit to any resident of such the
city requesting the same a copy of any published the statement
for the fiscal year designated, supplemented by a document
listing the names of each person who received less than fifty
dollars or less from any fund during the fiscal year and showing
the amount paid to each and the purpose for which paid, and an itemization of the salaries, receipts and expenditures to
employees of municipal offices, companies and departments
otherwise published in the aggregate.
(c) Every town or village, within one hundred twenty days
after the beginning of each fiscal year, shall prepare on a form
to be prescribed by the state tax commissioner a sworn statement
revealing: (1) The receipts and expenditures of the town or
village during the previous fiscal year arranged under
descriptive headings; (2) the name of each person who received
money from any fund during the previous fiscal year, together
with the amount received and the purpose for which paid; and (3)
all debts of the town or village, the purpose for which each debt
was contracted, its due date, and to what date the interest
thereon has been paid: Provided, That all salaries, receipts and
expenditures to employees of municipal offices, companies and
departments may be published in the aggregate.
(d) Every town or village shall transmit to any resident of
the town or village requesting the same a copy of any statement
for the fiscal year designated. Any town or village may, if the
governing body thereof so elects, also publish the statement as
a Class I legal advertisement in compliance with the provisions of said article three, chapter fifty-nine, and in such event, the
publication area for such the publication shall be the town or
village.
(e) The statement required by subsection (a) of this section
and the statement required by subsection (c) of this section
shall be sworn to by the clerk or recorder of the municipality
and the mayor thereof and two members of the governing body of
the municipality. As soon as practicable following the close of
the fiscal year, a copy of any the statement herein required
shall be filed by the municipality with the state tax
commissioner, and the clerk of the county commission of the
county, and the clerk of the circuit court of the circuit, in
which the municipality or the major portion of the territory
thereof is located. If the governing body fail or refuse to
perform any of the duties set forth in this section, every member
of such the governing body and the clerk or recorder thereof
concurring in such the failure or refusal shall be is guilty of
a misdemeanor, and, upon conviction thereof, shall be fined not
less than ten nor more than one hundred dollars. If any of the
provisions of this section are violated, it shall be is the duty
of the prosecuting attorney of the county in which the municipality or the major portion of the territory thereof is
located to immediately present the evidence thereof to the grand
jury if in session, and if not in session, he shall cause such
violations to be investigated by the next succeeding grand jury.
(f) Where in subsections (a), (b) and (c), salaries,
receipts and expenditures are published in the aggregate, the
city, town or village shall, upon written request, provide to any
resident of such city, town or village, an itemized accounting of
such salaries, receipts and expenditures.
CHAPTER 18. EDUCATION.
ARTICLE 9. SCHOOL FINANCES.
§18-9-3a. Preparation, publication and disposition of financial
statements by county boards of education.
The county board of every county, within sixty days after
the beginning of each fiscal year, shall prepare on a form to be
prescribed by the state tax commissioner and the state
superintendent of free schools and cause to be published a
statement revealing: (a) The receipts and expenditures of the
board during the previous fiscal year arranged under descriptive
headings; (b) the name of each firm, corporation, and person who
received more than fifty dollars in the aggregate from all funds during the previous fiscal year, together with the aggregate
amount received from all funds and the purpose for which paid:
Provided, That such the statement shall not include the name of
any person who has entered into a contract with this board
pursuant to the provisions of sections two, three, four and five,
article two, chapter eighteen-a of this code; and (c) all debts
of the board, the purpose for which each debt was contracted, its
due date, and to what date the interest thereon has been paid.
Such statement A notice in a form prescribed by the state tax
commissioner announcing that the statement is available for
inspection in the office of the county board of education and has
been placed for inspection in all public libraries within the
county shall be published as a Class I-0 legal advertisement in
compliance with the provisions of article three, chapter
fifty-nine of this code. and The publication area for such the
publication shall be the county. The county board shall pay the
cost of publishing such statement the notice from the maintenance
fund of the board.
As soon as is practicable following the close of the fiscal
year, a copy of the published statement herein required shall be
filed by the county board with the state tax commissioner and with the state superintendent of free schools.
The county board shall transmit to any resident of the
county requesting the same a copy of the published statement for
the fiscal year designated, supplemented by a list of the names
of all school personnel employed by the board during such the
fiscal year showing the amount paid to each, and a list of the
names of each firm, corporation, and person who received less
than fifty dollars or less from any fund during such the fiscal
year showing the amount paid to each and the purpose for which
paid.
NOTE: The purpose of this bill is to remove the requirement
that the full financial statement of counties, municipalities and
county boards of education be published in newspapers. The bill
provides that a condensed version be published along with a
notice that the full statements are available upon request.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.