FISCAL NOTE

Date Requested: February 19, 2025
Time Requested: 04:49 PM
Agency: Auditor, State of WV
CBD Number: Version: Bill Number: Resolution Number:
1869 Introduced HB2626
CBD Subject: Constitutional Officers


FUND(S):

State Funds

Sources of Revenue:

General Fund

Legislation creates:

Creates New Expense



Fiscal Note Summary


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


The purpose of proposed House Bill 2626 is to provide a housing allowance of $2,000 per month for designated state constitutional officers to assist in residing in the seat of State government.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2025
Increase/Decrease
(use"-")
2026
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 60,000 120,000
Personal Services 0 0 0
Current Expenses 0 60,000 120,000
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):


After reviewing the proposed legislation, the State Auditor notes the following observations: 1. Certain authorizing sections of the proposed legislation, namely Subsections (e) 3, (e) 4 and (e) 5 appear to address “salary” of the Secretary of State, Commissioner of Agriculture and State Treasurer, rather than providing them with the same “housing allowance” as proposed in the Bill for the Attorney General and State Auditor. As such, the possibility exists that the effectuation language within the proposed Bill was intended to use the phrase “housing allowance” regarding the Secretary of State, Commissioner of Agriculture and the State Treasurer, rather than “salary” and, 2. For purposes of determining the probable costs of implementation, the State Auditor has looked to the intent of the Bill and utilized a monthly housing allowance of $2,000 per month beginning January 1, 2026 for each of the State officers named in the proposed legislation. Accordingly, the implementation costs would be $10,000 per month for all the named State officers combined. In the initial fiscal year of implementation (Fiscal Year 2026), the annual costs would only be incurred from January 1, 2026 through June 30, 2026 and would total $60,000. In ensuing fiscal years which would cover 12 months, the annual costs would total $120,000.



Memorandum


We would suggest the respective legislative committees to whom the proposed Bill is assigned for review and oversight, examine the language of the proposed legislation as noted above and make those changes which they deem prudent and necessary to make the specific language of the proposed legislation congruent with its intent.



    Person submitting Fiscal Note: Michael E. Sizemore, CPA
    Email Address: Mike.Sizemore@wvsao.gov