FISCAL NOTE
FUND(S):
Local government funds
Sources of Revenue:
Other Fund Funds of local government
Legislation creates:
A New Program
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
The Chief Inspector Division conducts audits on local governments in the state and charges fees based on the actual cost of the service. Over the years, a significant amount of unpaid audit fees have accumulated for smaller governments (primarily Class 3 and 4 municipalities). The amnesty program would allow the Chief Inspector to forgive audit fees for financially troubled governments. Currently, the accounts receivable for municipalities is approximately $984,000 and approximately $650,000 of that balance may be eligible for consideration of fee forgiveness. The division also has approximately $174,000 in receivables for small miscellaneous boards and authorities; approximately $70,000 in those fees would be eligible for the program. The remaining government types (i.e. County Commissions; Boards of Education; Magistrate Courts; Boards of Health) regularly pay thier audit bills so the amount of fees eligible for the program would be negligible.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2013
Increase/Decrease
(use"-") |
2014
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
0 |
0 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
0 |
0 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
0 |
0 |
0 |
| 2. Estimated Total Revenues |
0 |
0 |
0 |
Explanation of above estimates (including long-range effect):
The overall effect on revenue for the Chief Inspector Fund cannot be estimated since the collectibility of these past fees is uncertain due to the poor financial condition of a number of these governments.
Memorandum
Person submitting Fiscal Note: Stuart Stickel
Email Address: stuart.stickel@wvsao.gov