Date Requested:March 14, 2013
Time Requested:01:19 PM
Agency: Treasurer's Office
CBD Number: Version: Bill Number: Resolution Number:
2013R2687 Introduced SB531
CBD Subject: ELECTED COUNTY OFFICIALS
FUND(S)
County Funds
Sources of Revenue
Other Fund County Funds
Legislation creates:
Neither Program nor Fund

Fiscal Note Summary

Effect this measure will have on costs and revenues of state government.

    Senate Bill 531 (SB531) creates a mechanism for compensation increases for county commissioners and other elected county officials who file with the County Clerk a written agreement acknowledging he or she will accept the specific increase. Beginning for the fiscal year 2015-2016, the mechanism requires the State Auditor to certify the proposed annual county budget has increased over the prior fiscal year in an amount sufficient to pay the increased compensation and related employment taxes in an amount which is the greater of the CPI increase over the prior two years or 3%. Compensation increases are not permitted for elected officials unless county employees are given an equal or greater increase at the same time. The bill requires the CPI review to be conducted on March 1, 2015 and each second year thereafter. The bill prohibits use of unencumbered fund balances or federal or state grants when determining whether anticipated receipts are sufficient.
    
    SB531 will have no direct impact on the general revenues of the state, with the possible exception of the additional costs incurred by the State Auditor in performing the certification. We suggest you contact Auditor Gainer's Office to have that amount determined. SB531 will increase expenses for counties in calculating any increases and covering the associated costs of any increases granted, which amounts will vary per county and each year.
    
    
    

Fiscal Note Detail
Over-all effect
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
3. Explanation of above estimates (including long-range effect):
    Please see Fiscal Note Summary.


Memorandum
Person submitting Fiscal Note:
Diana Stout
Email Address:
diana.stout@wvsto.com
    
    SB531 requires compensation increases and related employment taxes be covered. There are various other costs counties incur in connection with compensation increases, such as employer contributions to retirement systems and other benefit costs.