Date Requested: June 13, 2019
Time Requested: 04:26 PM
Agency: Auditor, State of WV
CBD Number: Version: Bill Number: Resolution Number:
4204 Engrossed sb1039
CBD Subject: Education (K12)



Sources of Revenue:

General Fund

Legislation creates:

Creates New Expense, Increases Existing Expenses, Creates New Program

Fiscal Note Summary

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

The purpose of proposed Senate Bill 1039 is to either enact or amend various Articles and Sections of the West Virginia Code for the purpose of establishing the Student Success Act. The Bill contains a new Code Section designated as Chapter 18, Article 9B, Section 22 of the West Virginia Code which shall direct the State Superintendent of Schools to provide the State Auditor with required data needed to populate the State Auditor’s Searchable Budget Data Website. Such information shall include the following: 1. The name and principal location or residence of the entity or recipient of funds; provided that employee addresses shall not be made public or otherwise displayed on the Budget Data Website; 2. The name of the person or entity requesting the funds; 3. The amount of funds expended; 4. The funding or expending agency; 5. The funding source of the revenue expended; 6. The budget program or activity of the expenditure; 7. A descriptive purpose for the funding action or expenditure; 8. Any state audit or report relating to the entity or recipient of funds or the budget program or agency; and, 9. Any other relevant information specified by the Legislature.

Fiscal Note Detail

Effect of Proposal Fiscal Year
Fiscal Year
(Upon Full
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):

After reviewing and considering the requirements of the proposed legislation, the State Auditor’s Office believes that the incorporation of the required information into the State Auditor’s Searchable Budget Data Website can be done by existing staff within the State Auditor’s Office. We believe there would be little or no additional costs to the public, above and beyond, the normal salaries and benefits paid to staff who would assume this development project as a part of their normal, ongoing job duties. However, the ability of the State Auditor to develop and incorporate the required data called for in the proposed Bill is contingent upon the cooperation of the West Virginia Department of Education in supplying the necessary data to populate and drive the functionality of the Website, as well as, update the Website on the basis prescribed in the proposed legislation which is at least once each fiscal year not later than 30 days following the end of the Fiscal Year.


We note that several other State agencies are impacted by the various provisions of the proposed Bill and a full and complete analysis of the fiscal impacts of the Bill would require review of the various accompanying Fiscal Notes prepared and submitted by these other State agencies as well.

    Person submitting Fiscal Note: Michael E. Sizemore, CPA
    Email Address: