The West Virginia Legislative Auditor’s office said no audit was performed on Wireless Enhanced 911 Funds during a Post Audits Subcommittee convened 9 a.m. Tuesday in Senate Finance.
Christian Baumgarner from the Post Audit Division said West Virginia is now ineligible to apply and receive certain federal funds following the diversion of E-911 funds.
The Legislative Auditor sought to see how fees were overlooked and was informed by the Public Service Commission that there was no statutory requirement or authority to conduct audits on all fees.
In the case of a dispute with these fees, the PSC may review expenditures but the Legislative Auditor was informed these disputes are rare.
After reviewing filings from the Federal Communications Commission on other state’s E-911 fee process, the Legislative Auditor found West Virginia has less control over fees than other states. Baumgarner suggested the subcommittee amend code to have the PSC or the State Auditor’s office to conduct audits on fees.
John Sylvia, legislative auditor, presented a performance review which showcased information from a random sample of 382 active regular accounts from a population of 322,332. The presentation discussed tax accounts found within this population and the issues they currently present.
Sylvia said an estimated 90,000-100,000 accounts are open with no business activity and should be revoked and 87,000 accounts for proprietors do not have a valid business registration.
Sylvia also discussed issues with enforcement issues because of businesses addressing delinquencies on their own terms. Sylvia said the agency is using multiple means to help address these delinquencies.
Allen Prunty, deputy secretary and general counsel with the West Virginia Department of Revenue, said the department is working on a solution to these delinquencies through personal visits and notices which state that an account is suspended and will be deleted within 30 days following no correspondence.
Prunty said his office is looking at legislative audit recommendations which would work with the Tax Department database to write new tax information.
Dr. Shred Baba Pokharel from the Division of Highways presented a special report focused on funding and allocation of Districts 4 which includes Doddridge, Harrison, Marion, Monongalia, Preston and Taylor counties and District 5 which includes Grant, Mineral, Morgan, Berkeley, Jefferson, Hampshire and Hardy counties– in the 2009-2017 fiscal years.
The subcommittee was presented with data that represented 11 of out 13 counties that spent less than the required 70 percent which is allocated to every county by being distributed into four different government agencies.
