Bill Text: WV HB2779 | 2013 | Regular Session | Introduced
Bill Title: Relating to state recognition of Native American tribes
Spectrum: Partisan Bill (Democrat 7-0)
Status: (Introduced - Dead) 2013-03-01 - To House Government Organization [HB2779 Detail]
Download: West_Virginia-2013-HB2779-Introduced.html
(By Mr. Speaker, Mr. Kiss)
[Introduced March 1, 2005 ; referred to the
Committee on the Judiciary then Finance.]
A BILL to amend and reenact §12-4-14 of the Code of West Virginia, 1931, as amended, relating to persons who receive state funds or grants; and requiring audits of the funds or grants.
Be it enacted by the Legislature of West Virginia:
That §12-4-14 of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:
ARTICLE 4. ACCOUNTS, REPORTS AND GENERAL PROVISIONS.
§12-4-14. Audits of persons receiving state funds or grants.
(a) (1) Any
(2) (A) The audit is only required to be filed when the total amount of the grant or the aggregate amount of state funds received from a single state agency in a calendar year is fifteen thousand dollars or more. An audit shall be filed for each grant a person receives which is fifteen thousand dollars or more.
(B) A person not required to file an audit under paragraph (A) of this subdivision is required to file an audit if the person receives grants or funds from more than one state agency in a calendar year totaling twenty-five thousand dollars or more.
(C) Notwithstanding the provisions of paragraph (A) of this subdivision, if the grant received is a grant that the funds from which are only disbursed by the agency to the grantee upon proof from the grantee that a reimbursable expenditure was made for a qualified purpose, no audit is required.
(3) The audit shall be filed within two years of the end of the year in which the disbursement of funds or grants by the grantor
(4) (A) The state agency administering the funds or grants shall notify the grantee of the reporting requirements set forth in this section.
(B) The state agency administering the funds or grants shall, in the manner designated by the Legislative Auditor, notify the Legislative Auditor of the amount of the grant or funds to be disbursed and the identity of the grantee or person who is authorized to receive the funds, within thirty days of making the grant or authorizing the disbursement of the funds.
(5) (A) A grantee failing to file a required audit within the two-year
(B) All state agencies making grants or disbursing state funds to persons that may be required to file audits under this section shall, prior to making grants or disbursing state funds, take reasonable actions to verify that the person is not barred pursuant to this subdivision from receiving state funds or grants. The verification process shall, at a minimum, include:
(i) A requirement that the person seeking the state funds or grant to provide a sworn statement from an individual authorized to represent the person that the person has filed all audits required to be filed under this section; and
(ii) The agency confirming with the Legislative Auditor that the Legislative Auditor has not identified the person as a person who has failed to file an audit required under the provisions of this section.
(C) The Legislative Auditor shall maintain a list identifying persons who have failed to file audits required under this section. The list may be in the form of a computerized database that may be accessed by state agencies over the Internet.
(6) For purposes of this section:
(A) "Audit" means a review conducted and prepared by a certified public accountant evaluating whether the state funds or grants were spent in accordance with the purposes for which the funds or grants were intended. This section, by use of the term "audit" does not require the certified public accountant to perform a full-scope audit of the grantee or person receiving state funds; and
(B) "Person" includes any corporation, partnership, association, individual or other legal entity.
(b) Audits of state funds or grants
(c) The
(d) Filing fees paid by volunteer fire departments pursuant to this section shall be paid into a special revenue account created in the State Treasury known as the "Special Legislative Audit Fund." Expenditures from the fund are authorized to be made by the Legislative
(e) Whenever the State Auditor performs an audit of a volunteer fire department for any purpose the Auditor shall also conduct an audit of other state funds received by the fire department pursuant to sections fourteen-d and thirty-three, article three, chapter thirty-three of this code and section sixteen-a, article twelve of said chapter. The Auditor shall send a copy of any such audit to the Legislative Auditor. The Legislative Auditor may accept an audit performed by the Auditor in lieu of performing an audit under this section.
(f) Any audit submitted pursuant to the provisions of this section may be filed electronically in accordance with the provisions of article one, chapter thirty-nine-a of this code.
NOTE: The purpose of this bill is to clarify when audits are required of state funds or grants.
Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.