chapter 1: attachments - west virginia...charles town, wv 25414 charleston, wv 25301 phone:...
TRANSCRIPT
Chapter 1: Attachments
1A-1
ATTACHMENT 1-A:
SOLID WASTE AUTHORITY TERM CHARTS
1A-2
APPOINTING AGENCY CONTACT INFORMATION
Department of Environmental Protection Austin Caperton, Cabinet Secretary
601 57th St. SE
Charleston, WV 25304
Phone: 304-926-0440
Website: www.dep.wv.gov
Public Service Commission Michael Albert, Chairman For questions regarding appointments, contact:
201 Brooks Street Jerry Bird, Director of Government Relations
Charleston, WV 25301 Phone: 304-340-0843
Website: www.psc.state.wv.us Laura Sweeney, Secretary
Phone: 304-340-0306 Phone: 304-340-0301
Toll Free: 800-344-5113 Fax: 304-340-3758
WV Conservation Districts
Website: www.wvca.us
1A-3
CONSERVATION DISTRICT CONTACT INFORMATION
CAPITOL (CCD) NORTHERN PANDANDLE (NPCD)Kanawha Brooke, Hancock, Marshall, Ohio418 Goff Mountain Rd. Suite 102 1 Ballpark Drive Cross Lanes, WV 25313 McMechen, WV 26040 Phone: 304-759-0736 Fax: 304-776-5326 Phone: 304-238-1231 Fax: 304-242-7039 Email: [email protected] Email: [email protected]
EASTERN PANHANDLE (EPCD) POTOMAC VALLEY (PVCD)
Berkeley, Jefferson, Morgan Grant, Hampshire, Hardy, Mineral, Pendleton 151 Aikens Center, Suite 2 500 East Main Street Martinsburg, WV 25404 Romney, WV 26757 Phone: 304-263-4376 Fax: 304-263-4986 Phone: 304-822-5174 Fax: 304-822-3728 Email: [email protected] Email: [email protected]
ELK (ECD) SOUTHERN (SCD)Braxton, Clay, Nicholas, Webster Fayette, McDowell, Mercer, Raleigh, Summers,
Wyoming740 Airport Road 463 Ragland Road Sutton, WV 26601 Beckley, WV 25801 Phone: 304-765-2535 Fax: 304-765-9635 Phone: 304-253-0261 Fax: 304-253-0238 Email: [email protected] Email: [email protected]
GREENBRIER VALLEY (GVCD) TYGARTS VALLEY (TVCD)Greenbrier, Monroe, Pocahontas Barbour, Randolph, Taylor, Tucker, Upshur179 Northridge Drive 16346 Barbour County Hwy Lewisburg, WV 24901 Philippi, WV 26416 Phone: 304-645-6173 Fax: 304-645-4755 Phone: 304-457-3026 Fax: 304-457-6927 Email: [email protected] Email: [email protected]
GUYAN (GCD) UPPER OHIO (UOCD)Boone, Cabell, Lincoln, Logan, Mingo, Wayne Pleasants, Tyler, Wetzel 2631 5th Street Road 201 Underwood Street Huntington, WV 25701 Middlebourne, WV 26149 Phone: 304-528-5718 Fax: 304-697-4164 Phone: 304-758-2512 Fax: 304-758-5007 Email: [email protected] Email: [email protected]
LITTLE KANAWHA (LKCD) WEST FORK (WFCD)Calhoun, Ritchie, Roane, Wirt, Wood Doddridge, Gilmer, Harrison, Lewis91 Boyles Lane 87 Ollie Lane Ste. 104 Parkersburg, WV 26104 Mt. Clare, WV 26408 Phone: 304-422-9088 Fax: 304-422-9086 Phone: 304-627-2160 Fax: Email: [email protected] Email: [email protected]
MONONGALIA (MCD) WESTERN (WCD)Marion, Monongalia, Preston Jackson, Mason, Putnam 201 Scott Avenue 224-C First Street Morgantown, WV 26508 Pt. Pleasant, WV 25550 Phone: 304-296-0081 Fax: 304-285-3151 Phone: 304-675-3054 Fax: 304-675-3054 Email: [email protected] Email: [email protected]
1A-4
COUNTY COMMISSION CONTACT INFORMATION
Barbour County Commission Berkeley County CommissionBarbour County Courthouse Berkeley County Courthouse 8 North Main Street 400 W. Stephen St. Suite 201 Philippi, WV 26416 Martinsburg, WV 25401 Phone: 304-457-4339 Fax: 304-457-5472 Phone: 304-264-1923 Fax: 304-267-9723
Boone County Commission Braxton County CommissionBoone County Courthouse Braxton County Courthouse 206 Court Street 300 Main Street, Suite 300 Madison, WV 25130 Sutton, WV 26601 Phone: 304-369-7301 Fax: 304-369-7306 Phone: 304-765-2835 Fax: 304-765-2093
Brooke County Commission Cabell County CommissionBrooke County Courthouse Cabell County Courthouse 632 Main Street 750 5th Avenue, Suite 300 Wellsburg, WV 26070 Huntington, WV 25701 Phone: 304-737-4024 Fax: 304-737-4023 Phone: 304-526-8634 Fax: 304-526-8648
Calhoun County Commission Clay County CommissionCalhoun County Courthouse Clay County Courthouse PO Box 230 PO Box 190 Grantsville, WV 26147 Clay, WV 25043 Phone: 304-354-6725 Fax: 304-354-6725 Phone: 304-587-4259 Fax: 304-587-7329
Doddridge County Commission Fayette County CommissionDoddridge County Courthouse Fayette County Courthouse 118 East Court St., Room 102 PO Box 307 West Union, WV 26456 Fayetteville, WV 25840 Phone: 304-873-2631 Fax: 304-873-1840 Phone: 304-574-4290 Fax: 304-574-4255
Gilmer County Commission Grant County Commission Gilmer County Courthouse Grant County Courthouse 10 Howard Street 5 Highland Avenue Glenville, WV 26351 Petersburg, WV 26847 Phone: 304-462-7641 Fax: 304-462-7038 Phone: 304-257-4422 Fax: 304-257-9645
Greenbrier County Commission Hampshire County CommissionGreenbrier County Courthouse Hampshire County Courthouse PO Box 506 PO Box 806 Lewisburg, WV 24901 Romney, WV 26757 Phone: 304-647-6689 Fax: 304-257-9645 Phone: 304-822-5112 Fax: 304-822-4039
Hancock County Commission Hardy County CommissionHancock County Courthouse Hardy County Courthouse PO Box 485 204 Washington Street New Cumberland, WV 26047 Moorefield, WV 26836 Phone: 304-564-3311 Fax: 304-564-4059 Phone: 304-530-0250 Fax: 304-530-0251
1A-5
Harrison County Commission Jackson County Commission Harrison County Courthouse Jackson County Courthouse 301 W. Main Street PO Box 800 Clarksburg, WV 26301 Ripley, WV 25271 Phone: 304-624-8500 Fax: 304-624-8673 Phone: 304-373-2220 Fax: 304-373-0245 Jefferson County Commission Kanawha County Commission Jefferson County Courthouse Kanawha County Courthouse 100 E. Washington Street 407 Virginia St. E Charles Town, WV 25414 Charleston, WV 25301 Phone: 304-728-3284 Fax: 304-728-7916 Phone: 304-357-0101 Fax: 304-357-0788 Lewis County Commission Lincoln County Commission Lewis County Courthouse Lincoln Country Courthouse PO Box 466 PO Box 497 Weston, WV 26452 Hamlin, WV 25523 Phone: 304-269-8200 Fax: 304-269-8202 Phone: 304-824-7990 Fax: 304-824-2012 Logan County Commission Marion County Commission Logan County Courthouse Marion County Courthouse 300 Stratton Street 200 Jackson Street Logan, WV 25601 Fairmont, WV 26554 Phone: 304-792-8626 Fax: 304-792-8511 Phone: 304-367-5400 Fax: 304-367-5431 Marshall County Commission Mason County Commission Marshall County Courthouse Mason County Courthouse PO Drawer B 200 6th Street Moundsville, WV 26041 Point Pleasant, WV 25550 Phone: 304-845-0482 Fax: 304-843-1074 Phone: 304-675-1110 Fax: 304-675-4982 McDowell County Commission Mercer County Commission McDowell County Courthouse Mercer County Courthouse 90 Wyoming Street, Suite 111 1501 Main Street Welch, WV 24801 Princeton, WV 24740 Phone: 304-436-8548 Fax: 304-436-8572 Phone: 304-487-8309 Fax: 304-487-8370 Mineral County Commission Mingo County Commission Mineral County Courthouse Mingo County Courthouse 150 Armstrong Street 75 East 2nd Avenue, Room 308 Keyser, WV 26726 Williamson, WV 25661 Phone: 304-788-3924 Fax: 304-788-4109 Phone: 304-235-0377 Fax: 304-235-0328 Monongalia County Commission Monroe County Commission Monongalia County Courthouse Monroe County Courthouse 243 High Street PO Box 350 Morgantown, WV 26505 Union, WV 24983 Phone: 304-291-7257 Fax: 304-291-7288 Phone: 304-722-3096 Fax: 304-772-4191 Morgan County Commission Nicholas County Commission Morgan County Courthouse Nicholas County Courthouse PO Box 28 700 Main Street Berkeley Springs, WV 25411 Summersville, WV 26651 Phone: 304-258-8540 Fax: 304-258-7305 Phone: 304-872-7830 Fax: 304-872-9602
1A-6
Ohio County Commission Pendleton County Commission Ohio County Courthouse Pendleton County Courthouse 1500 Chapline Street PO Box 187 Wheeling, WV 26003 Franklin, WV 26804 Phone: 304-234-3628 Fax: 304-234-3827 Phone: 304-358-7573 Fax: 304-358-2473 Pleasants County Commission Pocahontas County Commission Pleasants County Courthouse Pocahontas County Courthouse 301 Court Lane 900C Tenth Avenue St. Marys, WV 26170 Marlinton, WV 24954 Phone: 304-684-3542 Fax: 304-684-7569 Phone: 304-799-6063 Fax: 304-799-6747 Preston County Commission Putnam County Commission Preston Country Courthouse Putnam County Courthouse 101 West Main Street 3389 Winfield Road Kingwood, WV 26537 Winfield, WV 25213 Phone: 304-329-1805 Fax: 304-329-3192 Phone: 304-586-0201 Fax: 304-586-0200 Raleigh County Commission Randolph County Commission Raleigh County Courthouse Randolph County Courthouse PO Box 2518 2 Randolph Avenue Beckley, WV 25802 Elkins, WV 26241 Phone: 304-255-9146 Fax: 304-255-9166 Phone: 304-636-2057 Fax: 304-636-5969 Ritchie County Commission Roane County Commission Ritchie County Courthouse Roane County Courthouse 115 East Main Street 200 Main Street Spencer, WV 25276 Harrisville, WV 26362 Phone: 304-643-2164 Fax: 304-643-2906 Phone: 304-927-0078 Fax: 304-927-0079 Summers County Commission Taylor County Commission Summers County Courthouse Taylor County Courthouse PO Box 97 214 W. Main Street Hinton, WV 25951 Grafton, WV 26354 Phone: 304-466-7100 Fax: 304-466-7146 Phone: 304-265-1401 Fax: 304-265-5450 Tucker County Commission Tyler County Commission Tucker County Courthouse Tyler County Courthouse 215 First Street PO Box 66 Parsons, WV 26287 Middlebourne, WV 26149 Phone: 304-478-2866 Fax: 304-478-2446 Phone: 304-758-2102 Fax: 304-758-2126 Upshur County Commission Wayne County Commission Upshur County Courthouse Wayne County Courthouse 38 W. Main Street PO Box 248 Buckhannon, WV 26201 Wayne, WV 25570 Phone: 304-472-0535 Fax: 304-472-2399 Phone: 304-272-6350 Fax: 304-272-6348 Webster County Commission Wetzel County Commission Webster County Courthouse Wetzel County Courthouse 2 Court Square PO Box 156 Webster Springs, WV 26288 New Martinsville, WV 26155 Phone: 304-847-5780 Fax: 304-847-5780 Phone: 304-455-8217 Fax: 304-455-5256
1A-7
Wirt County Commission Wood County Commission Wirt County Courthouse Wood County Courthouse PO Box 53 1 Court Square Elizabeth, WV 26143 Parkersburg, WV 26101 Phone: 304-275-4271 Fax: 304-275-3418 Phone: 304-424-1976 Fax: 304-424-1970 Wyoming County Commission Wyoming County Courthouse PO Drawer 309 Pineville, WV 24874 Phone: 304-732-8000 Fax: 304-732-2726
1B-1
ATTACHMENT 1-B: W. Va. Code §22C-4-23 §22C-4-23. Powers, duties and responsibilities of authority generally.
The authority may exercise all powers necessary or appropriate to carry out the purposes and duties provided in this article, including the following:
(1) Sue and be sued, plead and be impleaded and have and use a com.mon seal.
(2) To conduct its business in the name of the county solid waste authority or the regional solid waste authority, as the case may be, in the names of the appropriate counties.
(3) The authority board of directors shall promulgate rules to implement the provisions of sections nine and ten of this article and is authorized to promulgate rules for purposes of this article and the general operation and administration of authority affairs.
(4) Adopt, and from time to time, amend and repeal bylaws necessary and proper for the conduct of its affairs consistent with this article.
(5) To promulgate such rules as may be proper and necessary to implement the purposes and duties of this article.
(6) Acquire, construct, reconstruct, enlarge, improve, furnish, equip, maintain, repair, operate, lease or rent or contract for the operation by any person, partnership, corporation or governmental agency, any solid waste facility or collection, transportation and processing facilities related thereto.
(7) Issue negotiable bonds, notes, debentures or other evidences of indebtedness and provide for the rights of the holders thereof, incur any proper indebtedness and issue any obligations and give any security therefor which it may deem necessary or advisable in connection with exercising powers as provided herein.
(8) Make available the use or services of any solid waste facility collection, transportation and processing facilities related thereto, to any person, partnership, corporation or governmental agency consistent with this article.
(9) Acquire by gift or purchase, hold and dispose of real and personal property in the exercise of its powers and duties.
(10) Make and enter all contracts, leases and agreements and to execute all instruments necessary or incidental to the performance of its duties and powers.
(11) Employ managers, engineers, accountants, attorneys, planners and such other professional and support personnel as are necessary in its judgment to carry out the provisions of this article.
1B-2
(12) Receive and accept from any source such grants, fees, real and personal property, contributions, funds transferred from a solid waste facility and funds of any nature as may become available to the authority, in order to carry out the purposes of this article including but not limited to the development, operation or management of litter control programs and recycling programs: Provided, That nothing contained in this subsection shall be construed to extend the authority or jurisdiction of the public service commission to activities under this subsection solely because the activities are funded by moneys transferred from a solid waste facility, nor may the use of transferred funds by a solid waste authority be considered by the public service commission in carrying out its duties under section one-f, article two, chapter twenty-four of this code.
(13) Cooperate with and make such recommendations to local, state and federal government and the private sector in the technical, planning and public policy aspects of litter control and solid waste management as the authority may find appropriate and effective to carry out the purposes of this article.
(14) Charge, alter and collect rentals, fees, service charges and other charges for the use or services of any solid waste facilities or any solid waste collection, transportation and processing services provided by the authority.
(15) Prohibit the dumping of solid waste outside the hours of operation of a solid waste facility.
(16) Enforce the hours of operation of a solid waste facility and the mandatory disposal provision in section ten of this article by referring violations to the division of environmental protection or the appropriate law-enforcement authorities.
(17) Do all acts necessary and proper to carry out the powers expressly granted to the authority by this article and powers conferred upon the authority by this article.
All rules promulgated by the authority pursuant to this article are exempt from the provisions of article three, chapter twenty-nine-a of this code.
1C-1
ATTACHMENT 1-C: SAMPLE SOLID WASTE AUTHORITY AGENDA
SURRY COUNTY SOLID WASTE AUTHORITY P. O. Box 999 West Virginia
Agenda of Regular Meeting
5:00 p.m., June 3, 2013
1. Call to Order and Roll Call.
2. Approval of Minutes from the May 6, 2013 Regular Meeting.
3. Chairman’s Report.
4. Treasurer’s Report.
a. Update on Financial Status.
b. Explanation of Routine Expenditures.
c. Discussion of Significant Financial Issues.
5. Standing or Special Committee Reports.
a. Audit Committee.
b. Safety Committee.
6. Director’s Report.
a. Solid Waste Authority.
i. Update of SWMB Grant Application.
ii. Inquiry from Surry County Commission.
b. Solid Waste Facility (if applicable).
i. Status of Cell Construction.
7. Unfinished Business.
a. Telephone Book Recycling.
b. Recycling Bins at the High School.
8. New Business.
a. E-Waste Event.
b. Executive Session
9. Public Comment (limited to three minutes).
10. Meeting Dates for Upcoming Fiscal Year
11. Adjournment.
1D-1
ATTACHMENT 1-D: SAMPLE OF MEETING MINUTES
SURRY COUNTY SOLID WASTE AUTHORITY PO Box 999, West Virginia
BOARD OF DIRECTORS MINUTES
September 3, 2012 PRESENT: Andy Taylor, Barney Fife, Floyd Lawson, and Howard Sprague ABSENT: Otis Campbell STAFF: Helen Crump, Bea Taylor, and Thelma Lou Beasley VISITORS: Clara Edwards, Briscoe Darling and Ernest T. Bass 1. Call to Order The regularly scheduled monthly meeting for the Surry County Solid Waste Authority was called to order by Chairman Taylor at 5:00 PM on September 3, 2012 in the conference room located at the Mount Airy Town Hall Building. Secretary Thelma Lou Beasley called the roll. Chairman Taylor announced that a quorum was present. 2. Minutes Minutes from the August 2, 2012 regular meeting were reviewed. Floyd Lawson moved that the minutes be approved as presented. Barney Fife seconded the motion. Motion passed with all in favor. 3. Chairman’s Report None. 4. Treasurer’s Report
a. Update on Financial Status
Howard Sprague, Treasurer, presented a listing of revenues received from the monthly assessment fee, litter fines received from the Magistrate Court and quarterly grant drawdowns which totaled $2,793.20 for the month of August. Mr. Sprague pointed out that the income from the recent shipment of recyclables has not yet been received. It will be noted on next month’s revenue report once received.
1D-2
b. Explanation of Routine Expenditures Mr. Sprague also reviewed the monthly expenditures that were paid for the month of August. Total balance in the checking account as of August 31, 2012 was $1,860.24.
Howard provided a list of upcoming bills due for the month of September, 2012. Floyd Lawson moved to approve payment for upcoming bills. Barney Fife seconded the motion. Motion passed with all in favor.
c. Discussion of Significant Financial Issues Mr. Sprague informed board members of two line items that are already over budget – Road Clean Up Expense and E-cycling Event Expense. Discussion was brought about regarding the possibility of transferring funds from another line item or from the grant account. Chairman Taylor requested Treasurer Sprague to present the board with suggested recommendations at the September meeting.
5. Standing Committee Reports
a. Audit Committee
Floyd Lawson reported that Malcolm Merriweather, Accountant for Merriweather & Associates had completed the FY2012 annual audit. Invoice for the FY2012 audit was paid in full with the August 2013 invoices and the final report has been issued.
b. Safety Committee
Committee Chair, Barney Fife reported that he visited the Recycling Center in August to hold the quarterly review of safety procedures with the employees and Coordinator. Everyone was in attendance. It was suggested that a few items be added to the procedural manual including usage of the new baler and locations of the new first aid equipment. Committee members are drafting up that language for approval at the October meeting.
6. Director’s Report
a. Solid Waste Authority
Director Crump stated that she had received a letter from the County Commission announcing that Floyd Lawson had been reappointed for another four year term. Mr. Lawson’s appointment was approved on June 28, 2012. Due to a mailing error, it wasn’t received until August 8, 2012.
1D-3
i. Update of SWMB Grant Application The grant application submitted to the SWMB had been approved in the amount of $15,000 for assistance in purchasing two recycling trailers. Howard Sprague and Ms. Crump attended the mandatory training session held on August 9, 2012 to sign off on the paperwork and receive the grant packet. First drawdown should be received by the second week of September and the bid process can begin shortly after. The addition of the two new recycling trailers will allow the Authority to add cardboard collection locations at Weaver’s Department Store and Foley’s Grocery.
ii. Inquiry from Surry County Commission
Commission President Ben Weaver contacted Helen Crump on August 21st to inquire upon any input on hiring the new litter control officer. The county commission had received several applications for the position and was looking at two possible candidates. Ms. Crump recommended Warren Ferguson due to his previous law enforcement background and knowledge of the area. The county commission will be announcing the new appointee at this month’s meeting.
b. Recycling Center Operations
Bea Taylor, Recycling Coordinator, reported that tonnages for the month of August were up by a total of 7%. This was due in part from the additional amount of metal collected during the road cleanup project conducted at the first of the month. Ms. Taylor also pointed out, as previously stated in the Treasurer’s Report, that payment for the recyclables shipped has not been received. A phone call had been made inquiring upon payment and Ms. Taylor was told that the checks were mailed on August 30th. The Authority should be receiving that this week.
Repairs to the baler had been completed, as well as the regularly scheduled maintenance to the skid loader. Goober Pyle scheduled to bring the recycling trucks in for oil changes and inspections on the 15th of the month.
7. Unfinished Business
a. Telephone Book Recycling
Since the last meeting, Ms. Crump found out that the new phone books will be distributed during the month of October. Chair Taylor asked staff if it would be possible to hold a countywide collection event throughout the month in conjunction with the distribution schedule. Bea Taylor suggested that the
1D-4
recycling trucks could be sent to the different areas every Saturday to offer a drop-off service to the citizens willing to recycle their old phone books.
Floyd Lawson made a motion that this project be scheduled for the month of October and that staff start the advertising program. Barney Fife seconded the motion. Motion passed with all in favor.
b. Recycling Bins at the High School
Chair Taylor reported that he attended last month’s school board meeting to take part in the discussion over the current need for servicing the recycling bins at the high school. The current contract with The Darling Bros. will be expiring at the end of November. The new Request For Bids will be published near the end of September.
Director Crump explained that since the bins are already placed at the school and the recycling staff already picks up materials from the hardware store next door, it would be an easy addition to the current schedule.
Howard Sprague made a motion to have Director Crump prepare a bid to be submitted when published. Floyd Lawson seconded the motion. Motion passed with all in favor.
8. New Business
a. E-Waste Event
Director Crump announced that the Authority had just received an approval letter for the DEP-REAP CED Grant. The grant was approved for $15,000 and allows the SCSWA to hold two collection events from October 2013 – September 2014. Bea Taylor suggested that since an event was just held in July, the Authority consider putting the next one off until spring. Barney Fife moved that the Board authorize the director and staff to schedule a spring collection event when they deem necessary. Howard Sprague seconded the motion. Motion passed with all in favor.
b. Executive Session
Chair Taylor stated that the Board would now go into Executive Session and that no action would be taken during this session.
Floyd Lawson moved that the Board go into Executive Session to discuss personnel matters and further moved that no action will be taken during this session. Seconded by Howard Sprague. Roll call vote was taken as follows: Barney Fife (yes); Floyd Lawson (yes); Howard Sprague (yes); Chair Taylor (yes). The motion passed unanimously.
Chair Taylor noted that no action had been taken during the Executive Session.
1D-5
9. Public Comment
None.
10. Meeting Dates for Upcoming Fiscal Year Meeting dates were set for upcoming fiscal year. All meetings will be held in the Mount Airy Town Hall Building at 5:00 PM.
July 1, 2013 – Regular Meeting August 5, 2013 – Regular Meeting September 3, 2013 – Regular Meeting (moved to Tuesday due to Labor Day) October 1, 2013 – Regular Meeting November 4, 2013 – Regular Meeting December 2, 2013 – Regular Meeting January 6, 2014 – Regular Meeting February 3, 2014 – Regular Meeting March 3, 2014 – Regular Meeting April 7, 2014 – Regular Meeting May 5, 2014 – Regular Meeting June 2, 2014 – Regular Meeting
With no further business being brought before the Board, Floyd Lawson moved that the meeting be adjourned. Barney Fife seconded the motion. All in favor. Chairman Taylor adjourned the meeting at 7:05 PM. Respectfully Submitted, Andy Taylor, Chairman Thelma Lou Beasley, Secretary
1E-1
ATTACHMENT 1-E: SAMPLE SOLID WASTE AUTHORITY FINANCIAL REPORTS
SURRY COUNTY SOLID WASTE AUTHORITY P. O. Box 999 West Virginia
TREASURER’S REPORT*
UCA
Number UCA
Account Name Checking Account
Passbook Savings
CD
Beginning Balance as of 07/31/12 $7,654.23 $22,007.95 $12,507.38 Revenues 301 001 SWMB Allocation of SW Assessment Fee $1,863.11 301 002 Surry County Solid Waste Authority Fee 880.09 306 Magistrate Court (litter fund) 50.00 309 Interest Revenue 2.53 1.23
Total Revenues $10,447.43 $22,010.48 $12,508.61 Expenditures - Administration
401 102 Net Salaries & Wages $2,676.00 401 104 FICA Tax Expense-Social Security/Medicare 260.00 401 107 Workers Compensation Expense 140.00 401 108 Unemployment Compensation Expense 124.00 401 211-01 Telephone-Land Line 86.77 401 214 Travel 107.99 401 219 Building Rent 600.00 401 220 Advertising/Legal Publications 30.70 401 213 Utilities 781.65 401 222 Dues and Subscriptions 230.00 401 224 Audit Costs 2,150.00 401 341 Materials and Supplies - Office Supplies 15.36 401 357 Road Clean Up Expense 598.52
Total Administration Expense $7,800.99 Expenditures - Recycling
403 211-02 Telephone-Cell Phone 52.88 403 216 Maintenance & Repair - Equipment 168.00 403 343 Vehicle Expense – Fuel 355.32 403 354 Buy Back Expenses 210.00 Total Recycling $786.20 Total Expenditures $8,587.19 BALANCES as of August 31, 2012 $1,860.24 $22,010.48 $12,508.61 *This is an example of what a simple Treasurer’s Report might look like, using account numbers provided from the Unified Chart of Accounts. Remember that it is not mandatory that Authority’s use the account numbers, as they are only for your convenience. However, using the common naming of revenue and expense accounts is required in WV Code § 22C-4-9a(i)
1E-2
SURRY COUNTY SOLID WASTE AUTHORITY P. O. Box 999 West Virginia
BUDGET REPORT
UCA Number UCA Account Name BudgetedAmount
August 2013
Fiscal YTD
Remaining Balance
Revenues 301 001 SWMB Allocation of SW Assmt Fee $22,500 $1,863.11 $3,612.43 $18,887.57301 002 County Solid Waste Authority Fee 10,500 880.09 1,789.10 8,710.90303 Recycling Revenue 4,700 0 732.05 3,967.95306 Magistrate Court (litter fund) 500 50.00 50.00 450.00305 Grants 40,000 0 0 40,000.00309 Interest Revenue 50 3.76 6.21 43.79
Total Revenues Budgeted $78,250 $2,796.96 $6,189.79 $72,060.21 Expenditures
401 102 Net Salaries and Wages $29,700 $2,676.00 $5,352.47 $24,347.53401 104 FICA Tax Expense-SS/Medicare 3,120 260.00 437.50 2,682.50401 107 Workers Compensation Expense 1,750 140.00 297.49 1,452.51401 108 Unemployment Comp Exp (SUTA) 1,500 124.00 262.50 1,237.50401 211-01 Telephone – Land Line 1,050 86.77 173.54 876.46401 211-02 Telephone - Cell Phone 650 52.88 105.76 544.24401 212 Printing 150 0 0 150.00401 213 Utilities 5,000 281.65 566.20 4,433.80401 214 Travel 200 107.99 107.99 92.01401 218 Postage 150 0 0 150.00401 219 Building Rent 7,200 600.00 1,200.00 6,000.00401 220 Advertising/Legal Publications 50 30.70 30.70 19.30401 221 Training 175 0 0 175.00401 222 Dues and Subscriptions 275 230.00 230.00 45.00401 223-01 Professional Services - Engineering 1,000 0 320.00 680.00401 223-02 Professional Services - Legal 500 0 300.00 200.00401 224 Audit Costs 2,150 2,150.00 2,150.00 0401 226 Insurance - BRIM 5,000 0 1,250.00 3,750.00401 341 Material and Supplies – Office 200 15.36 27.61 172.39401 357 Road Clean Up Expense 500 598.52 598.52 (98.52)403 213 Utilities 1,000 0 85.00 915.00403 216 Maintenance & Repair - Equipment 1,000 168.00 400.75 599.25403 217 Maintenance & Repair - Truck 2,000 0 78.92 1,921.08403 354 Buy Back Expense 2,500 210.00 436.00 2,064.00403 343 Vehicle Expense – Fuel 2,400 355.32 526.54 1,873.46403 366 E-cycling Event Expense 7,000 0 9,000.00 (2,000.00)
Total Expenditures Budgeted $76,220 $8,087.19 $23,937.49 $52,282.51 Net Income per Budget $2,030 $(5,290.23) $(17,747.70) $19,777.70
1E-3
SURRY COUNTY SOLID WASTE AUTHORITY P. O. Box 999 West Virginia
ANNUAL INCOME STATEMENT
UCA Number UCA Account Name Balance
Revenues 301 Assessment Fees
001 SWMB Allocation of SW Assessment Fee $ 22,356 002 Surry County SWA Fee 10,357303 Recycling Revenue 003 Cardboard 3,500 006 Newspaper 2,200305 Grants 001 SWMB 15,000 002 DEP/REAP 32,000306 Magistrate Court 500309 Interest Revenue 79 Total Revenue $85,992 Expenses 401 Administration 102 Net Salaries and Wages $ 29,700 104 FICA Tax Expense-SS/Medicare 3,120 107 Workers Compensation Expense 1,750 108 Unemployment Comp Expense 1,500 211 Telephone 1,700 212 Printing 200 213 Utilities 11,350 214 Travel 202 218 Postage 148 219 Building Rent 7.200 220 Advertising/Legal Publications 52 221 Training 192 222 Dues and Subscriptions 275 223 Professional Services 3,469 224 Audit Costs 2,000 226 Insurance - BRIM 5,000 341 Material and Supplies 254 357 Road Clean Up Expense 599 Total Administration Expenditures $ 61,518 403 Recycling 213 Utilities $ 985 216 Maintenance and Repairs - Equipment 1,627 217 Maintenance & Repair – Truck 1,384 354 Buy Back Expense 2,688 343 Vehicle Expense – Fuel 3,998 366 E-Cycling Event Expense 8,459 Total Recycling Expenditures $ 19,141 Total Expenditures $ 80,659 Change in Net Assets $ 5,333
1F-1
ATTACHMENT 1-F: EXAMPLE OF POSSIBLE LANGUAGE FOR BY-LAWS
Remember - these recommendations are merely suggestions and should not be adopted until they are reviewed by your Authority’s legal counsel.
By-laws
of the
Solid Waste Authority
Article I
The official name of this organization shall be the __________ Solid Waste Authority. It was created by the West Virginia Legislature on January 1, 1989, as a public agency in accordance with W. Va. Code §22C-4-3 (or W. Va. Code §22C-4-4 for a regional solid waste authority). See Appendix A, W. Va. Code §22C-4.
The Authority will be located in County(ies), West Virginia. The present mailing address is phone number ____________.
Article II Purpose
The purpose of the ____________Solid Waste Authority is to protect the public health and welfare by providing for a comprehensive program of solid waste collection, processing, recycling and disposal. Further, the Authority exists to establish programs based on source reduction, recycling, reuse, material recover and lastly, landfilling.
Article III Board of Directors
Management and control of the Solid Waste Authority is vested in and governed by its Board of Directors in accordance with W. Va. Code §22C-4.
The Board of Directors shall be comprised of five members who shall be appointed as follows: one by the Secretary of the Department of Environmental Protection, two by the ___________County Commission, one by the Chairperson of the Public Service Commission, and one by the Board of Supervisors for the Conservation District in which the county is situated. (The Board of Directors for a regional solid waste authority are appointed differently than a county solid waste authority and in accordance with W. Va. Code §22C-4-4)
The members of the Board shall be appointed for a term of four years. The members of the Board shall receive no compensation for their services thereon but shall be reimbursed for their actual expenses incurred in the discharge of their duties. No member who has any financial interest in the collection, transportation, processing, recycling, or the disposal of refuse, garbage, solid waste, or hazardous waste shall vote or act on any matter which directly affects the member’s personal interest.
1F-2
A Chairperson and Vice-Chairperson shall be elected annually at the regular July meeting, from among the members of the Board and shall hold the office for a one year term or until successors are elected. The Board of Directors shall also appoint annually, at the July meeting, a Secretary-Treasurer, who need not be a member of the Board of Directors. If any Board of Director is absent three (3) consecutive meetings, without approved reason, upon majority vote by the Board, a letter shall be sent to that member and their appointing agency informing both of them of their appointee’s non-attendance.
Article IV Duties of Officers
The Chairperson shall preside at all meetings of the Board. The Chair shall appoint committees as recommended by the Board and shall, together with the Secretary, sign the minutes of all board meetings at which he or she shall preside. The Chair shall execute, and if necessary, acknowledge for recording any deeds, deeds of trust, contracts, notes, bonds, agreements or other papers necessary, requisite, proper or convenient to be executed by or on behalf of the Authority, as directed by the members in regular or special meetings. If the Chairperson is absent or is unable to discharge the duties thereof, the same shall be discharged by the Vice-Chairperson. The duties of the Secretary-Treasurer shall include, but are not limited to, preparing agendas under the direction of the Chairperson, notifying all members of meetings, preparing legal notices of meetings/hearings, and preparing/maintaining the minutes of all board meetings. The Secretary-Treasurer shall have general charge of funds and record management of the Authority, and be custodian of deeds and other important writings and papers of the Authority. The checks upon the Authority shall be signed by the Secretary-Treasurer after the Board’s verification and approval of all documents requesting payment. The Secretary-Treasurer shall keep or cause to be kept proper and accurate books of accounts and proper receipts and vouchers for all disbursements made by or through him/her and shall prepare and submit reports and statements of the financial condition of the Authority at each regular meeting. He/She shall perform such other duties as may devolve upon him/her under the law or as may be conferred upon him/her by the members. The Secretary-Treasurer shall give bond in accordance with W. Va. Code §22C-4-7(d).
Article V Powers and Duties
The Authority may exercise all powers necessary or appropriate to carry out the purpose and duties as provided in W. Va. Code §22C-4-23.
Article VI Public Meetings
All meetings of the ___________________ Solid Waste Authority, a public agency, shall be held in accordance with W. Va. Code §6-9A, the Open Governmental Proceedings Act. See Appendix B. Regular meetings – Regular meetings of the Board shall be held on the _________ of each month, at 7:00 p.m., at the ______________ Solid Waste Authority’s office, unless otherwise determined by the Chairperson. Notice of all regular meetings shall be posted seven days in
1F-3
advance at the ____________ County Courthouse, as well as published in the local newspaper, and shall include the date, time, place and agenda.
Special meetings – Special meetings of the Board may be called at any time by the Chairperson or upon written request to the Chairperson by a majority of the members. The Chairperson shall call a special meeting to be held not less than five days after receipt of the request. Notice of the special meeting shall be delivered to each board member not less than three days prior to the meeting. Notice of the special meeting shall be posted at the _____________County Courthouse and include the date, time, place and purpose; the local news media shall also receive advance notice. Emergency meetings – In the event of an emergency requiring immediate official action, an emergency meeting may be held with notice given at any time prior to the meeting and delivered to each member of the Board. Notice shall state the date, time, place and purpose of the meeting and facts and circumstances of the emergency. Executive sessions – The Board may hold an executive session during a regular, special or emergency meeting in accordance with W. Va. Code § 6-9A-4. During the open portion of the meeting, prior to convening an executive session, the Chairperson shall identify the authorization under statute for holding the executive session. The executive session may be held only upon a majority vote of the members present and no decisions shall be made. The Chairperson, upon coming out of the executive session, shall announce that no decisions were made. Standing Committees – The Board shall establish committees at its discretion to further the mission of the Authority. Selection of the committee members shall be the duty of the Chairperson. Quorum - The presence of a majority of the Board shall constitute a quorum. Manner of Voting - The voting on all motions at board meetings shall be by a vocal response of yea and nay and the results shall be announced by the Chairperson and recorded in the minutes. In the event that a quorum is not present, members shall either be allowed to participate and vote via telephone or other telecommunication systems or those present may adjourn the meeting to a later date. Meeting Procedures – Robert’s Rules of Order shall control the transactions of all business conducted at all regular board meetings. The following shall be the order of business:
a) Roll call b) Approval of minutes of previous meeting c) Report of Chairperson d) Special orders e) Committee reports f) Director’s report g) Unfinished business h) New business i) Public comment j) Adjournment
The order of business can be modified by a motion and majority vote of the quorum. Public Comment - The Authority may make and enforce reasonable rules for public attendance and presentations at its meetings. The Authority may not require a person desiring to address the Board to register more than fifteen minutes prior to the time of the scheduled meeting.
1F-4
Comment time is limited to ________ minutes. This does not prohibit the removal from the meeting of any member of the public who is disrupting the meeting to the extent that orderly conduct of the meeting is compromised. Minutes - The minutes of all regular, special and emergency meetings of the Board shall be recorded by mechanical means and transcribed no more than seven days following the meeting. Minutes shall be made available upon request to the members or the public and shall include, at a minimum:
1) The date, time and place of the meeting; 2) The name of each member present and absent; 3) All motions, proposals, resolutions, orders, ordinances and measures proposed, the
name of the person proposing the same and their disposition; and 4) The results of all votes and if requested by a board member, the vote of each member
by name. Minutes of executive sessions, if taken, are not required to be available to the public, in accordance with W. Va. Code §6-9A-5.
Article VII
Purchasing The ____________________Solid Waste Authority shall adopt the State of West Virginia’s Purchasing Policy and Procedures, as applicable, utilizing the following purchasing limits: (Remember, this is an example of possible purchasing limits – your SWA should structure the dollar amounts to its needs – your County Commission Purchasing Policy and Procedures may be a good reference.)
$ 00.00 - $ 500.00… No Competitive Bids Required $ 500.01 - $ 1,000.00…Three Verbal Bids Required $ 1,000.01 - $ 5,000.00…Three Written Bids Required $ 5,000.01 - upward… Advertise for Public Bid
The executive director of the Authority is empowered to authorize and approve on behalf of the Board any expenditures and disbursements for routine operations up to $100. Any payments to a single vendor in excess of $100 per month, must be approved by the Board. Further, issuing a series of requisitions or purchase orders to circumvent this Article is prohibited. All contracts and obligations of the Board shall require Board approval before being signed by the Chair or Vice-Chair and attested to by the Secretary/Treasurer. However, the Board may authorize another officer of the Board or the executive director to sign any specific contract.
Article VIII
Miscellaneous Procedures
Fiscal Year - The fiscal year of the Board shall commence on the first day of July and end on the thirtieth day of the following June.
Financial Examination - The Board shall cause an annual examination of their financial records be conducted through coordination with the Chief Inspector Division of the State Auditor’s Office, in accordance with W. Va. Code §22C-4-9A (j).
1F-5
Legal Representation shall be provided by the WV Attorney General’s office, or with written approval of the attorney general, other approved counsel may be employed, in accordance with W. Va. Code §22C-4-9. Dual Signatures – Any check over one-hundred dollars ($100.00) shall require the signature of the Chairperson in addition to that of the Secretary-Treasurer. Notice - Whenever notice is required to be given to any board member, such notice shall be either delivered personally, given in writing by mail, postage prepaid, addressed to such member at the address of record, or with member permission, via fax or e-mail. Notice shall be deemed given at the time it is postmarked. Annual Budget – A proposed budget for the next fiscal year shall be presented to the Board at least two months prior to July 1. The proposed budget shall be approved at the June meeting for the upcoming fiscal year, which begins in July. Revisions to the budget may be made at any time by a majority vote of the board members present at any regular meeting of the Board, provided that written notice of such be provided to all board members at least seven days prior to the meeting. Freedom of Information Act – Records of the Authority are public information, in accordance with W. Va. Code §29B. See Appendix C.
Article IX Administrative Rules
The Board may adopt Administrative Rules to define office or operational procedures. Such activities may include, but are not limited to, purchasing practices, record duplication costs, hiring procedures, personnel policies, facility review, financial transactions and other activities deemed necessary. Any significant forms that have been developed by the Authority shall also be included. Administrative Rules must be adopted, amended or repealed by a majority vote of the board members present at any regular meeting of the Board, provided that written notice of such be provided to all board members at least seven days prior to the meeting.
Article X
Amending By-laws
The Board shall have the power to adopt, amend or repeal these by-laws by a majority vote of the board members present at any regular meeting of the Board, provided that written notice of such proposed changes to the by-laws be provided to all Board members at least seven (7) days prior to the meeting.
These by-laws were adopted on: Last amended on:
Chairperson: ____________________________
1G-1
ATTACHMENT 1-G: SOLID WASTE AUTHORITY SUGGESTED RECORD RETENTION
The list below contains some various types of records and a general guideline for their retention. This schedule is only a guide and after discussion with your CPA, may be modified to meet your specific needs. When two options are given, observe the longer of the two. TYPE OF RECORD SUGGESTED RETENTION Annual Report (if any) ................................................................................................... Permanent Annual Financial Statement .......................................................................................... Permanent Audits ............................................................................................................................ Permanent Application for Employment (applicant not employed) ........................................................................ Three years, then destroy Attendance Records for Employees: Time sheets/cards, leave slips Comp time, Overtime records .................................................. Three years or one year after audit Banking Records: Cancelled Checks (general) ....................................................................... Seven years after audit Cancelled Checks (important) ....................................................................................... Permanent Reconciliations ............................................................................................ Three years after audit By-laws ......................................................................................................................... Permanent Commercial Solid Waste Facility Siting Plan & five year updates ................................ Permanent Comprehensive Litter and Solid Waste Control Plan & five year updates .................... Permanent Correspondence: General .......................................................................................................................... Two years Legal ............................................................................................................................. Permanent Deeds, mortgages and bills of sale .............................................................. Permanent if in effect, or seven years after expiration Depreciation Schedules ................................................................................................ Permanent Equipment and Inventory ......................................................................... Seven years after audits Financial Reports, Ledgers and Supporting Documents Accounts Payable/Accounts Receivable .................................................. Seven years after audits General Ledger ............................................................................................................. Permanent Grant Awards Records ................................................................................................. Three years Insurance Policies: Active ............................................................................................................................ Permanent Expired ........................................................................................................................... Five years
1G-2
Records (accident reports, claims) ............................................................................... Permanent Leases, contracts ......................................................... Seven years after expiration, then destroy Litigation ........................................................................................................................ Permanent Minutes from SWA meetings ........................................................................................ Permanent Payroll Records ..................................................... Five years for federal, state Income tax reports and social security reports Personnel Folders .................................... Five years from cessation of employment, then destroy Petty Cash File ........................................................................................... Three years after audit Procurement Records: Requisitions, Purchase Orders Contracts, Requests for Proposals ............................................................ Seven years after audit Public Hearings .................................................................................... Three years after recording in minutes, then destroy Recycling Ordinance ..................................................................................................... Permanent Special Reports, Surveys, and Studies ........................................................................... Ten years State and Federal Tax Returns ................................................ Five years after audit, then destroy Travel Expense Report ........................................................................... Seven years after audits Workers’ Compensation: Information ................................................................................................... Five years after audit Claims ................................................................................................... Two years after settlement Source: WV Division of Personnel, WV Division of Culture and History - Records Management and Preservation Board, Small Business Administration and Title 54 Legislative Rules.
1H-1
ATTACHMENT 1-H: EXAMINATIONS INTO AFFAIRS OF LOCAL PUBLIC OFFICERS
W. Va. Code §6 -9-7 Examinations into affairs of local public offices; penalties §6-9-7. Examinations into affairs of local public offices; penalties. (a) The chief inspector has the power by himself or herself, or by any person appointed, designated or approved by the chief inspector to perform the service, to examine into all financial affairs of every local governmental office or political subdivision and all boards, commissions, authorities, agencies or other offices created under authority thereof. An examination shall be made annually, if required, to comply with the Single Audit Act and when otherwise required by law or contract. When that act does not apply, unless otherwise required by law or by contract, the examination shall be made at least once a year, if practicable. Furthermore, the chief inspector shall furnish annually to the Legislature a list of each local government office or political subdivision and all boards, commissions, authorities, agencies or other offices created under authority thereof and the year of its most recent completed audit. (b) When required for compliance with regulations for federal funds received or expended by county boards of education the chief inspector or his or her designee, including any certified public accountant approved by the chief inspector shall conduct and issue an audit report within the time specified in controlling federal regulations. Examinations of other local governments shall be conducted and audit or review reports issued in accordance with uniform procedures of the chief inspector. (c) A county board of education may elect, by the first day of May of the fiscal year to be audited, to have its annual examination performed by a certified public accountant approved by the chief inspector to perform the examinations. When this election is made, a copy of the order of the county board making the election shall be filed with the chief inspector and the state board of school finance. The county board of education is allowed to contract with any certified public accountant on the chief inspector's then current list of approved certified public accountants, unless the state board of school finance or the prosecuting attorney of the county in which the board is located timely submits to the chief inspector a written request for the examination to be performed by the chief inspector or a person appointed by the chief inspector, or the chief inspector determines that a special or unusual situation exists. The county board shall follow the audit bid procurement procedures established by the chief inspector in obtaining the audit. (d) The chief inspector shall, at least annually, prepare a list of certified public accountants approved by the chief inspector to perform examinations of local governments. Names shall be added to or deleted from that list in accordance with uniform procedures of the chief inspector. When each list or updated list is issued, the chief inspector shall promptly file a copy of the list in the state register and send a copy to the state board of education, the state board of school finance and to local governments who request a copy. (e) A county board of education, when procuring the services of a certified public accountant on the chief inspector's list, shall follow the procurement standards prescribed by the grants management common rule, OMB Circular A-102 "Grants and Cooperative Agreements with State and Local Governments" in effect for the fiscal year being examined, or in any replacement circular or regulation of the office of management and budget and in addition shall follow those standards as determined by the office of chief inspector. (f) The approved independent certified public accountant making examinations under this section shall comply with requirements of this section applicable to examinations performed by
1H-2
the chief inspector, including applicable requirements of the federal government and uniform procedures of the chief inspector applicable to examinations of county boards of education. (1) Upon completion of the certified public accountant's examination and audit or review report, the certified public accountant shall promptly send two copies of the certified report to the county board of education who shall file one copy with the federal audit clearing house. The certified public accountant shall send one copy of the certified report to the state board of school finance, and one copy to the chief inspector. (2) If any examination discloses misfeasance, malfeasance or nonfeasance in office on the part of any public officer or employee, the certified public accountant shall submit his or her recommendation to the chief inspector regarding the legal action the approved certified public accountant considers appropriate, including, but not limited to, whether criminal prosecution or civil action to effect restitution is appropriate, and three additional copies of the certified audit report. After review of the recommendations and the audit report, the chief inspector shall proceed as provided in subsection (n) of this section. For purposes of this section and section thirteen, article nine-b, chapter eighteen of this code, a certified audit report of an approved certified public accountant shall be treated in the same manner as a report of the chief inspector. (g) On every examination, inquiry shall be made as to the financial conditions and resources of the agency having jurisdiction over the appropriations and levies disbursed by the office and whether the requirements of the constitution and statutory laws of the state and the ordinances and orders of the agency have been properly complied with and also inquire into the methods and accuracy of the accounts and such other matters of audit and accounting as the chief inspector may prescribe. (h) If a local government office is not subject to a single audit requirement under federal regulations or if it is not otherwise required by law or contract to undergo an annual audit and its expenditures from all sources are less than three hundred thousand dollars during the fiscal year the chief inspector may choose to perform either a review or audit on the local government office and may in his or her discretion determine the frequency of such review or audit. (i) The chief inspector or any authorized assistant may issue subpoenas and compulsory process, direct the service thereof by any sheriff, compel the attendance of witnesses and the production of books and papers at any designated time and place, selected in their respective county, and administer oaths. (j) If any person refuses to appear before the chief inspector or his or her authorized assistant when required to do so, refuses to testify on any matter or refuses to produce any books or papers in his or her possession or under his or her control, he or she is guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than one hundred dollars and imprisoned in the county or regional jail not more than six months. (k) A person convicted of willful false swearing in an examination is guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than one hundred dollars and imprisoned in the county or regional jail not more than six months. (l) Except as otherwise provided in this section, a copy of the certified report of each examination shall be filed in the office of the commissioner, chief inspector with the governing body of the local government and with other offices as prescribed in uniform procedures of the chief inspector.
1H-3
(m) If any examination discloses misfeasance, malfeasance or nonfeasance in office on the part of any public officer or employee, a certified copy of the report shall be filed by the chief inspector with the proper legal authority of the agency, the prosecuting attorney of the county wherein the agency is located and with the attorney general for such legal action as is proper. At the time the certified audit report is filed, the chief inspector shall notify the proper legal authority of the agency, the prosecuting attorney and the attorney general in writing of his or her recommendation as to the legal action that the chief inspector considers proper, whether criminal prosecution or civil action to effect restitution, or both. (n) If the proper legal authority or prosecuting attorney, within nine months of receipt of the certified audit report and recommendations, refuses, neglects or fails to take efficient legal action by a civil suit to effect restitution or by prosecuting criminal proceedings to a final conclusion, in accordance with the recommendations, the chief inspector may institute the necessary proceedings or participate therein and prosecute the proceedings in any court of the state to a final conclusion. (o) A local government that is not a county board of education may elect, by the first day of May of the fiscal year to be audited, to have its annual examination performed by a certified public accountant approved by the chief inspector to perform the examinations. When this election is made, a copy of the order of the governing body making the election shall be filed with the chief inspector. An electing local government is allowed to contract with any certified public accountant on the chief inspector's then current list of approved certified public accountants, unless the prosecuting attorney of the county in which the local government is located timely submits to the chief inspector a written request for the examination to be performed by the chief inspector or a person appointed by the chief inspector, or the chief inspector determines that a special or unusual situation exists: Provided, That the audit of a local government may be performed by the chief inspector at his or her discretion. The local government shall follow the audit bid procurement procedures established by the chief inspector in obtaining the audit: Provided, however, That the chief inspector may elect to conduct the audit of a local unit of government with one or more members of his or her audit staff where, in the opinion of the chief inspector, a special or unusual situation exists.