Senate Bill No. 26
(By Senators Craigo, Buckalew, Kimble, Ross, Helmick, Fanning,
Snyder, Minear, Dugan, Anderson, Sharpe, Plymale, Walker, Bowman,
and Hunter)
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[Introduced January 14, 1998;
referred to the Committee on Government Organization.]
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A BILL to amend article sixteen-a, chapter seventeen of the code
of West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
twenty-six-a, relating to requiring an annual audit to be
made of the receipts and expenditures of the West Virginia
parkways, economic development and tourism authority.
Be it enacted by the Legislature of West Virginia:
That article sixteen-a, chapter seventeen of the code of
West Virginia, one thousand nine hundred thirty-one, as amended,
be amended by adding thereto a new section, designated section
twenty-six-a, to read as follows:
ARTICLE 16A. WEST VIRGINIA PARKWAYS, ECONOMIC DEVELOPMENT AND TOURISM AUTHORITY.
§17-16A-26a. Annual audit to be made of receipts and
expenditures of parkways authority.
The Legislature acting through the joint committee on
government and finance shall cause an annual audit to be made by
a resident independent certified public accountant of all books,
accounts and records relating to all receipts and expenditures of
the parkways authority. The parkways authority shall make
available to the independent auditor or auditors performing the
audit all of the parkways authority's books, accounts and records
pertaining to all funds received and expended. The auditor or
auditors performing the audit shall make available annually the
audit report with copies thereof to the members of the
Legislature, the governor, the secretary of transportation, the
secretary of state, the state treasurer, the attorney general and
the state auditor; and the audit report shall be available to the
public in the office of the secretary of state.
The Legislature acting through the joint committee on
government and finance shall obtain the services of a resident
independent certified public accountant for this purpose, the
cost of which shall be payable out of funds appropriated by the
Legislature. Any audits of the funds which have been made by any
official auditing agency of the United States government shall be accepted and its work not duplicated.
NOTE: The purpose of this bill is to require an annual
audit of the receipts and expenditures of the West Virginia
Parkways, Economic Development and Tourism Authority.
This section is new; therefore, strike-throughs and
underscoring have been omitted.