ÆäÀÌÁö À̹ÌÁö
PDF
ePub

§ 24. Settlements with state depositories; reports as to deposits. The treasurer shall cause his account with each depository to be settled at the end of every quarter of the year and the balance in such depository to the credit of the treasury to be carried forward to the account of the next quarter. The state treasurer shall in his semi-annual report of money on deposit in each depository, show the rate of interest, and the amount and character of security, including the penalty of the bond and the names of the securities given by each depository. He shall also, at least once in every two months, report to said board the amount of state funds in each depository so far as appears by the papers and records in his office. (Code 1916, c. 17.)

§ 25. Individual accounts with state. There shall be kept in the auditor's office all necessary and proper accounts of persons having pecuniary transactions with the State, and especially the auditor shall audit, adjust and settle the accounts of all persons employed in the collection of any part of the public revenue, including the school fund, and keep proper accounts for that purpose, and in case of the default made by any sheriff in the prompt payment of the money due from him as such sheriff of his county, it shall be the duty of the auditor within sixty days after default is made by such sheriff, to notify the sureties on the official bond of said sheriff. In said notice to the sureties the amount of indebtedness of said sheriff shall be stated, including all the funds due to the State from said sheriff, and the auditor shall also lodge a copy of said notice with the clerk of the county court of the county of said defaulting sheriff. (Code 1916, c. 17.)

§ 26. Annual report of auditor to governor. The annual report of the auditor shall be furnished to the governor within one week after the end of the fiscal year. It shall contain a statement of the receipts and disbursements, under the proper general heads, during the preceding fiscal year, and show the balance in the treasury at the beginning and end of that year. It shall also contain an estimate of the revenue and expenditures for the current year, with similar statements and estimates respecting the school fund. It shall show the indebtedness of the State and the balances standing at the end of the year to the credit of the several unexpired appropriations, specifying in each case the date when the appropriation was made. The report shall be accompanied with such remarks as may serve to explain the

amounts of receipts and disbursements and the balances and estimates reported. In it the auditor shall point out any defects which may occur to him in the revenue laws and suggest the proper remedies, and if, in his opinion, the future revenue be likely to prove insufficient, he shall recommend plans for increasing the revenue and suggest such new subjects of taxation, or such additional taxes on the old as he may deem proper. (Code 1916, c. 17.)

§ 27. Office hours of auditor and treasurer. The hours for transacting business in the offices of the auditor and treasurer shall be from eight o'clock in the morning until three o'clock in the afternoon, between the first day of April and the first day of November, and from nine in the morning until three in the afternoon during the remainder of the year. (Code 1916, c. 17.)

§ 28. Absence of auditor or treasurer. When it is necessary

[ocr errors]

for either of the said officers to be absent the other shall be informed thereof. During such absence the duties of the officer so absent may be performed by the clerk in his office, or by the chief clerk if there be more than one. But if such absence be for more than a day at any one time, the governor may appoint a proper person to discharge the duties of such officer during his absence. In either case the absent officer and his sureties shall be liable for any malconduct or neglect of the clerk or person so acting in his place. (Code 1916, c. 17.)

§ 29. Fiscal year.—The fiscal year for the state shall commence on the first day of July and end on the thirtieth day of June, and all reports, settlements, accounts and statements which are now, or that hereafter may be required by law, shall be kept and made to conform thereto. As soon as practicable after June thirtieth, one thousand nine hundred and fourteen, each of the officers or boards now or hereafter required by law to compile a biennial report shall compile a report covering the twenty-one preceding months, and every two years thereafter the biennial reports shall be made for the two preceding years. The fiscal year for all counties, districts, school districts and municipalities in this state shall commence on the first day of July and end on the thirtieth day of June, and all reports, settlements, accounts and statements of such bodies which are now, or that hereafter may be required by law, shall be kept and made to conform thereto, (Code 1916, c. 17.)

§ 30. Requisitions: statement of funds available. No requisition shall be made upon the auditor for any money appropriated for the penitentiary, the university or preparatory branches thereof, the West Virginia schools for the deaf and the blind, the West Virginia asylum, the reform school, the industrial home for girls, the several normal schools, colored institutes, hospitals for the insane, and miners' hospitals, or for any other public institution for education, charity or correction, unless such requisition shall be accompanied by the statement in writing, of the treasurer or other financial officer of such institution, showing the amount of money in his hands to the credit of such institution, or otherwise in its control, on the day such requisition is forwarded for payment. (Code 1916, c. 17.)

31. Same: certificate as to need and use of money. Every board of regents, board of directors, or other boards or officers authorized by law to issue requisitions upon the auditor for payment of money out of the state treasury, shall, before any such money is paid out of the state treasury, certify to the auditor that the money for which such requisition is made is needed for present use, for the purposes for which it was appropriated; and the auditor shall not issue his warrant to pay any money out of the state treasury unless he is satisfied that the same is needed for present use for such purposes. (Code 1916, c. 17.)

$ 32. Examination by state auditor of financial transactions of public institutions and offices.--The auditor, in person or by clerk deputed for the purpose, shall examine the financial transactions, affairs and condition of every public institution, and shall examine the financial transactions and affairs of every officer or person authorized to disburse moneys received from the state treasury, so far as such transactions and affairs relate to the duties of his office, appointment, position or authority under the state; and shall ascertain whether the funds received by every such institution, officer or person from the state treasury were needed when drawn and were expended properly and in compliance with law. To this end the auditor, or such clerk, may require the production before him of all books, vouchers and papers relating to the matters aforesaid, and may require a written statement, under oath, as to any matter he may deem pertinent. The auditor shall instruct the accounting and dis

bursing officers of all state institutions as to the form and manner in which their reports of receipts and disbursements shall be made to the governor for the use of the legislature. The auditor shall give instructions to all such officers, and to the accounting and disbursing officers of counties, respecting the methods of keeping their accounts and making their statements, which instructions shall set forth all provisions of law relating thereto, and such further regulations not inconsistent with law as to the auditor may seem proper. The auditor shall furnish to all institutions and persons concerned blanks and forms for making reports, and so far as practicable, for keeping accounts; and all such officers shall keep their accounts and make their reports in the form so prescribed, and upon the blanks furnished for the purpose. The auditor shall set forth in his biennial report a summary of the results of the examinations herein before directed, and shall report specially to the governor upon any such matter whenever he shall deem it proper, or whenever he may be required by the governor to do so. (Code 1916, c. 17.)

§ 33. Payment into state treasury of money received by state officers; how paid out. All moneys received by state officers, commissions and boards from any source shall be paid into the state treasury at least once each month. All of said moneys

which are by law authorized to be expended by said officers, commissions and boards, and the moneys paid into the state treasury through the state board of control are hereby appropriated out of the treasury. The appropriations herein made shall be drawn from the treasury upon the requisitions of the proper officer, or officers, made upon the auditor at such times and in such amounts as are needed for the purposes of any of the institutions, officers, commissions and boards for which such moneys are received. But no moneys received on account of one institution, commission, officer or fund, shall be used for any other institution, commission, officer, or fund, or contrary to a specific requirement of law. All moneys on hand and received by state officers, commissions or boards not having an office at the state capitol, shall be paid into the state treasury through the state board of control. This act shall go into effect July first, one thousand nine hundred and fifteen. Section five hundred and forty-eight of the code of one thousand nine hundred and six, [sec. 8 of this chapter] shall not apply to this act. (Code 1916, c. 17.)

§ 34. County depositories: designation. The county court of each county, by order of record, shall designate, in the manner hereinafter provided, a bank, or banks, or trust companies situated in the county and duly incorporated under the laws of this state, or organized under the laws of the United States, as a depository or depositories of public moneys; provided, that in any county where no such bank or trust company exists, or where such bank or banks fail, refuse or neglect to comply with all the provisions and conditions of this act, the county court shall designate any other convénient bank, or banks, or trust companies incorporated under the laws of the state, or organized under the laws of the United States, located and doing business in the state; and, provided, further, that no such depository shall have on deposit at any time more than one hundred thousand dollars of public moneys. A depository to be eligible for designation hereunder must be such bank or trust company as is described in this section. Not later than July one, one thousand nine hundred and sixteen, and every two years thereafter the sheriff of every county shall file with the county court, or tribunal in lieu thereof, a statement in writing naming one or more banks or trust companies within his county in which he desires to deposit public funds, and thereupon and within twenty days thereafter the county court shall designate the same county depository or depositories; provided, said bank, banks or trust companies, comply with all the provisions and requirements of this act. If the banks or trust companies named in said statement filed by the sheriff do not comply with the requirements and provisions of this act, then the county court shall designate any other bank, banks or trust companies within the county as county depository or depositories, when they comply with all the requirements and provisions of this act. If there are no banks or trust companies within the county eligible for county depository or depositories, or if eligible to be designated as such, either decline to be designated, or if designated, fail, refuse or neglect to comply with the requirements and provisions hereof, then the sheriff shall file with the county court a statement naming one or more banks or trust companies convenient to his county within the state in which he desires to deposit the public funds; thereupon, the county court shall designate the same county depository or depositories; provided, said bank, banks, or trust companies comply with all the requirements and provisions of this act. If

« ÀÌÀü°è¼Ó »