House 5641

WEST VIRGINIA LEGISLATURE

2026 REGULAR SESSION

Introduced

House Bill 5641

By Delegate Green

[Introduced February 17, 2026; referred to the Committee on Government Organization]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding a new section, designated §6-9B-5, relating to mandatory public financial transparency for governmental entities; requiring participation in the West Virginia Checkbook system or a substantially similar public transparency platform; establishing reporting timeliness standards; creating public-access requirements, creating civil penalties and enforcement authority; and setting a compliance date tied to the entity’s 2027 fiscal or business year.

Be it enacted by the Legislature of West Virginia:

ARTICLE 9B. open governmental finances.

§6-9B-5. Mandatory public financial transparency for governmental entities.

(a) Applicability. –This section applies to all state, county, and municipal governing bodies and to any board, commission, authority, or other entity for which a state, county, or municipal government appoints, confirms, or may remove a majority of the governing board.

This section does not apply to entities already excluded from participation in the West Virginia Checkbook system by statute or to entities legally permitted to operate outside the state’s central accounting system. No additional exclusions are created by this section.

(b) Mandatory participation. – Each entity subject to this section shall participate in:

(1) The West Virginia Checkbook transparency system; or

(2) A substantially similar publicly accessible financial transparency platform approved by the State Auditor.

Participation is mandatory and not optional.

(c) Compliance date. – Each entity subject to this section shall begin participation no later than the start of its first full fiscal or business year beginning in calendar year 2027, whether that year begins on January 1, July 1, or another date established by law.

(d) Timeliness of reporting. – An entity subject to this section shall ensure that financial data made publicly available through the transparency platform is no more than two months behind actual financial activity at all times.

For purposes of this subsection, "two months" is measured from the end of the month in which a transaction occurred to the date the data is publicly available.

(e) Public access and notice. – Upon commencing participation, and for so long as participation is required, each entity shall:

(1) Prominently post on its official website a direct link and instructions indicating where the public may access the entity’s financial transparency records; and

(2) At least once each calendar year, post on all active official social-media accounts a direct link to the transparency platform used by the entity.

(f) Enforcement and civil penalties. –

(1) Quarterly non-participation penalty: An entity that fails to participate in a required transparency platform after the applicable compliance date shall be subject to a civil fine of $500 for each calendar quarter during which the entity remains out of compliance, measured according to the entity’s fiscal or business year.

(2) Escalating monthly timeliness penalty: An entity whose publicly available financial data is more than two months behind actual financial activity shall be subject to a monthly civil fine calculated as follows:

(A) No civil fine shall apply during the first two months after the end of the month in which a transaction occurred;

(B) Beginning with the third month, and for each subsequent full month the entity remains beyond the two-month threshold, the entity shall be assessed a monthly civil fine equal to $50  multiplied by the total number of months the entity is late;

(C) The monthly civil fine shall increase by $50 for each additional month the entity remains out of compliance; and

(D) Monthly civil fines assessed under this subdivision shall accumulate and shall cease only when the entity’s publicly available financial data is brought within the two-month timeliness requirement set forth in subsection (d) of this section.

(g) Administration and collection. – The State Auditor’s Office shall have authority to determine compliance with this section, assess civil fines, collect fines, and issue guidance or rules necessary to implement this section, including standards for approving substantially similar transparency platforms.  

NOTE: The purpose of this bill is to create mandatory public financial transparency for governmental entities.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.