H. B. 2759
(By Mr. Speaker, Mr. Kiss, and
Delegate Trump)
[Introduced February 12, 1999; referred to the
Committee on Finance.]
A BILL to amend and reenact section six, article twenty-six,
chapter five; section twelve, article four and section
three, article five, chapter twelve; section nineteen,
article twenty-two, chapter twenty-nine; and section twenty- one, article two, chapter sixty, all of the code of West
Virginia, one thousand nine hundred thirty-one, as amended,
all relating to the legislative auditor; and specifying the
frequency with which the legislative auditor is to conduct
certain audits.
Be it enacted by the Legislature of West Virginia:
That section six, article twenty-six, chapter five; section
twelve, article four and section three, article five,
chapter twelve; section nineteen, article twenty-two, chapter
twenty-nine; and section twenty-one, article two, chapter sixty,
all of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, be amended and reenacted, all to read as
follows:
CHAPTER 5. GENERAL POWERS AND AUTHORITY OF THE GOVERNOR,
SECRETARY OF STATE AND ATTORNEY GENERAL; BOARD
OF PUBLIC WORKS; MISCELLANEOUS AGENCIES, COMMISSIONS,
OFFICES, PROGRAMS, ETC.
ARTICLE 26. GOVERNOR'S CABINET ON CHILDREN AND FAMILIES.
§5-26-6. Children's fund created; purpose.
(a) The cabinet shall establish a children's fund for the
sole purpose of awarding grants, loans and loan guaranties for
child abuse and neglect prevention activities. Gifts, bequests
or donations for this purpose, in addition to appropriations to
the fund, shall be deposited in the state treasury in a special
revenue account that is independent from any executive or other
department of government, other than the office of the governor.
Any moneys deposited in the children's trust fund created
pursuant to article six-c, chapter forty-nine of this code on the
effective date of this section, and any interest accruing to such
fund, shall be deposited in the children's fund created pursuant
to this section, and the children's trust fund shall thereafter
be discontinued.
(b) Each state taxpayer may voluntarily contribute a portion
of the taxpayer's state income tax refund to the children's fund
by so designating the contribution on the state personal income
tax return form. The cabinet shall approve the wording of the
designation on the income tax return form, which designation
shall appear on tax forms. as of the first day of January, one
thousand nine hundred ninety-one The tax commissioner shall
determine by the first day of July of each year the total amount designated pursuant to this subsection and shall report that
amount to the state treasurer, who shall credit that amount to
the children's fund.
(c) All interest accruing from investment of moneys in the
children's fund shall be credited to the fund. and The
legislative auditor shall conduct an annual audit of the fund
before the first day of July, two thousand three and at least
every three fiscal years thereafter.
(d) Grants, loans and loan guaranties may be awarded from
the children's fund by the cabinet for child abuse and neglect
prevention activities.
CHAPTER 12. PUBLIC MONEYS AND SECURITIES.
ARTICLE 4. ACCOUNTS, REPORTS AND GENERAL PROVISIONS.
§12-4-12. Treasurer authorized to provide check-cashing
service; establishment and audit of cash funds.
The treasurer may provide a check-cashing service at his or
her office in the capitol building and may charge fees for such
the service for each check cashed and for each check returned for
insufficient funds. For this purpose, he or she may establish
from receipts in the treasury not more than two cash funds each
in an initial amount not to exceed one hundred thousand dollars.
He The treasurer shall designate certain employees in his or her
office who are to provide the service and have charge of such the
funds, and may require such the employees to be bonded either
individually or by blanket bonds. The cost of such the bond or
bonds shall be paid out of the treasurer's current expense appropriation.
The fees received for such the service shall be deposited in
the cash funds and itemized accounts of such the receipts shall
be maintained. Any check determined by the treasurer to be
uncollectible shall be charged against the fund from which it was
cashed. Before the first day of July, two thousand one and at
least every three fiscal years thereafter, the legislative
auditor shall at least annually, but may at any time, audit the
cash funds and all accounts and records relating to the service
provided pursuant to this section. If the amount of either cash
fund, after charges for uncollectible checks, exceeds one hundred
thousand dollars at the conclusion of any audit, the treasurer
shall transfer such the excess to the general revenue fund.
ARTICLE 5. PUBLIC SECURITIES.
§12-5-3. Legislative auditor to examine and list securities.
Before the first day of July, two thousand one and at least
every two fiscal years thereafter, the legislative auditor
annually shall examine and list all of the securities in the
custody of the state treasurer. A copy of the list so examined
and certified shall be transmitted to the state treasurer and the
department of finance and administration.
CHAPTER 29. MISCELLANEOUS BOARDS AND OFFICERS.
ARTICLE 22. STATE LOTTERY ACT.
§29-22-19. Post audit of accounts and transactions of office.
Before the first day of July, two thousand one and at least
every two fiscal years thereafter, the legislative auditor shall conduct a yearly post audit of all accounts and transactions of
the state lottery office. The cost of the audit shall be paid
out of the state lottery fund moneys designated for payment of
operating expenses. The commission shall have an annual audit
performed by an independent certified public accountant, and such
audit the audits may be accepted by the legislative auditor in
lieu of performance of its yearly post audit.
CHAPTER 60. STATE CONTROL OF ALCOHOLIC LIQUORS.
ARTICLE 2. ALCOHOL BEVERAGE CONTROL COMMISSIONER.
§60-2-21. Audit.
At the close of each fiscal year Before the first day of
July, two thousand one and at least every two fiscal years
thereafter, the legislative auditor shall audit the affairs of
the West Virginia alcohol beverage control commissioner and
report the results of the audit to the governor. The cost of the
audit shall be paid from the operating fund.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.