The daily telegram. [volume] (Clarksburg, W. Va.) 1901-1926, 1908-02-05
Provides for Inspection, Super
vision, Uniform Auditing,
and Other Things.
Especial pon i /,

Especial Correspondence
CHARLESTON, Feb. Senator
A. K Thorn, OF cIarksbnrg has in
Produced Senate Bill No. 4 as FOL
lows in the senate:
A Bill to provide for the inspec-
ton and supervision Of public o.
fees, and 70 establish Uniform sys-
tenn of public accounting. auditing
and reporting.
he It enacted by the Legislature OF
West Virginia:
Sec. /. The state tax commission
er shall be ex-oaicio the chief In
sbector and supervisor OF public Of
ices, and as such officer thereafter
called the chief inspector) he shall
have the power and authority and
perform the duties hereafter set
forth. He shall have such assistants
and clerical help and allowances as
may be necessary enable him to
carry ont the purposes of this act.
Sec. 2. The chief inspector shall
formulate, prescribe and Install a
system Of accounting and reporting
in conformity with the provisions of
this act, which shall be uniform for
all public offices tincluding district
Offices and justices of the peace), and
for all public accounts Of the same
class. and which shall exhibit true
accounts and detailed statements of
all public funds collected, received
and expended for any purpose what
ever by all public officers. employees
or other persons. Such accounts
shall show the receipt, use and dis
position OF all public property, and
the income tif any derived there
from, and of all sources Of public in
come, and the amounts due and re-
ceiyed from each source all receipts.
vouchers and other documents kept
or that may be required to be kept
and necessary to isolate and prove
the validity Of every transaction, and
all statements and reports made or
required to be made for the Internal
administration Of the office to which
they pertain, and all reports publish
ed or that may be required to be
published for the, information of the
people regarding any and all details
of the financial administration OF
public affairs.
Sec. 3. Separate accounts shall be
kept for every appropriation or fund
made or levied by taxing body,
showing date and manner Of each
payment made out of the funds pro-
vided by such appropriation or levy,
the name, address and vocation of
each person, organization, corpora
ton or association to whom paid.
and for what purpose paid. separ-
ate accounts shall be kept for each
department, public improvement, un-
dertaking, institution and public SER
vice industry under the Jurisdiction
of every taxing body and of the
State; and all service rendered by or
property transferred from one de-
partment, public Improvement, I'M
dertaking. institution or public ser
vice industry to another shall be paid
for at its true and full value by the
department, public improvement, I'M
dertaking, institution or public SER
vice industry receiving the same;
and no department, public improve
ment, undertaking, institution OF
public service industry shall benefit
in any. financial manner whatever by
any appropriation or fund made for
the support of another department,
public improvement, undertaking, In
stitution or public service industry.
All unexpended balances or appro-
priations shall be transferred to the
credit of the fund from which orig
inally appropriated or levied when
ever the account with an appropria-
ton is closed.
Sec. 4. Separate accounts shall be
kept for every public service indus
try. which shall show the true and
entire cost of the ownership and OPP
Grafton thereof, the amount collect
ed annually by general or special
taxation for services rendered to the
public and the amount and character
of the service rendered therefor, and
the amount collected annually from
private users III any) for service
rendered to them. and the amount
and character of the service render
ed therefor.
Sec. 5. The chief inspector shall
require from every taxing body and
public Institution financial reports
covering a full period Of each fiscal
year. in accordance with the forms
and methods prescribed by him,
III ..,hznT. 90 Al