West Virginia State Auditor
|West Virginia State Auditor|
|Office website:||Official Link|
|2013 FY Budget:||$3,764,313|
|Length of term:||4 years|
|Authority:||West Virginia Constitution, Article VII, Section 1|
|Next election:||November 8, 2016|
|Last election:||November 6, 2012|
|Other West Virginia Executive Offices|
|Governor • Lieutenant Governor • Secretary of State • Attorney General • Treasurer • Auditor • Superintendent of Education• Agriculture Commissioner • Insurance Commissioner• Natural Resources Commissioner • Secretary of Commerce • Commissioner of Labor • Public Service Commission|
The current officeholder is Glen Gainer, III. He was first elected in 1992, replacing his father, Glen B. Gainer Jr., who had served as state auditor from 1977-1993.
Article VII, Section 1:
|The executive department shall consist of a governor, secretary of state, auditor, treasurer, commissioner of agriculture and attorney general...|
No person, except citizens entitled to vote, shall be elected or appointed to any state, county or municipal office; but the governor and judges must have attained the age of thirty, and the attorney general and senators the age of twenty-five years, at the beginning of their respective terms of service; and must have been citizens of the state for five years next preceding their election or appointment, or be citizens at the time this constitution goes into operation.
- a citizen entitled to vote
- a resident of West Virginia for at least the preceding 5 years
The auditor is West Virginia's official bookkeeper, responsible for ensuring that state funds are withdrawn and deposited legally. As the state's chief inspector, the office of the auditor is responsible for conducting audits of county governments, county boards of election, municipalities, boards, commissions, districts, offices, public authorities, public corporations, and county boards of education. Other duties include:
- reviewing and approving annual budgets
- changing budgets during the fiscal year
- approving proposed levy rates
- overseeing the receipt of taxes collected by county sheriffs on behalf of the state
- collecting and distributing public utility taxes for both the state and counties
The auditor is a publicly elected statewide position with elections held every four years. Elections are held in November and officers assume their duties the following January. There are no term limits for the office.
Details of vacancy appointments are addressed under Article VII, Section 17 of the state constitution.
If the office of treasurer becomes vacant, it is the duty of the governor to fill the position by appointment. The appointee serves until a new treasurer is elected.
To view the electoral history dating back to 2000 for the office of West Virginia Auditor, Click [show] to expand the section.
- The Accounting Division monitors the state's official budget, manages the statewide accounting system, and publishes an annual report and a state dollar report.
- The Auditing Division manages the state's vendor payment and employee reimbursement. The office also handles Freedom of Information Act requests regarding vendor payments. There are three section within the auditing division: contracts, general audit/records management, and travel.
- The Chief Inspector Division conducts audits of local units of government.
- The Communications Division distributes relevant information via print, radio, television, and online publication channels. The staff design and maintain the main department website and related sites, and serves as the public face of the office, representing the office at education and civic events.
- The primary duty of the County Collections Division is to reclaim tax-delinquent properties and sell the parcels at public auction. The division also prepares annual tax billing statements for each public utility company operating within the state.
- The ePayments Division handles all aspects of direct deposits for employees, vendors, and state retirees.
- The Local Government Services Division approves property tax levy rates, reviews and approves local government budgets, and provides training and assistance to local government units when requested.
- The Securities Commission enforces West Virginia's securities laws. There are two working groups within the division: the registration group maintains a database of registered brokers and investment advisors, and the enforcement group investigates securities frauds and scams.
- The Social Security Division "administers social security coverage to 150 state agencies and 412 political subdivisions"
- See also: West Virginia state budget and finances
The budget for the Auditor's Office in Fiscal Year 2013 was $3,764,313.
- See also: Compensation of state executive officers
Article 7, Section 19 of the state constitution defines the method by which the auditor's compensation is set:
|The officers named in this article shall receive for their services a salary to be established by law, which shall not be increased or diminished during their official terms, and they shall not, after they shall not, after the expirations of the terms of those in office at the adoption of this amendment, receive to their own use any fees, costs, perquisites of office or other compensation, and all fees that may hereafter be payable by law, for any service performed by any officer provided for in this article of the Constitution, shall be paid in advance into the state treasury.|
Chapter 6, Article 7-2 of the West Virginia Code lays out the exact compensation for certain state officers. According to this section of the state code, the salary of the auditor, beginning in 2009 and for each calendar year thereafter, shall be $95,000.
In 2013, the auditor's salary remained at $95,000.
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West Virginia State Auditor
1900 Kanawha Boulevard East
Building 1, Room W-100
Charleston, WV 25305
Toll free: 1-877-982-9148
- West Virginia Code online, Chapter 6, Article, Section 9," accessed June 20, 2011
- West Virginia Encyclopedia, "Auditor," accessed June 20, 2011
- West Virginia State Auditor's Office, "Social security division," accessed June 20, 2011
- West Virginia State Budget Office, "Legislature's Enrolled FY 2013 Budget Bill," accessed April 3, 2013
- West Virginia Code, " Retrieved June 20, 2011
- Council of State Governments, "SELECTED STATE ADMINISTRATIVE OFFICIALS: ANNUAL SALARIES," accessed December 8, 2014
- Council of State Governments, Table 4.11 Selected State Administrative Officials: Annual Salaries," accessed January 31, 2014
- The Council of State Governments, "The Book of States 2010 Table 4.11," accessed April 23, 2011