SB 929 West Virginia Senate · 2026 Regular Session

Relating to state board intervention into county school systems

SB 929, the "Taxpayer Transparency in Education Act," requires West Virginia county school boards to publish detailed annual financial statements within 120 days of each fiscal year. These statements must disclose all expenditures over $250 to individuals or firms, debts, school personnel pay, and budget estimates, either as legal ads or on public websites. County boards failing to submit these reports within 90 days face a State Auditor noncompliance notice, and after 60 days of noncompliance, they lose access to discretionary state education funds. The bill directly affects all 55 county school boards by mandating greater financial transparency for taxpayers.

Issues: ✓ Education

Bill status passed 3 of 5 stages cleared

Introduction

Feb 2026

Committee Review

Mar 2026

Senate Passage

Mar 2026

House of Delegates Passage

Governor

Introduced Feb 12, 2026 Last action Mar 5, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced Version → Committee Substitute · 8 edits

MODERATE

This bill was substantially rewritten from a transparency-focused financial reporting measure into a comprehensive education intervention and accountability framework. The original version focused on requiring county school boards to publish financial statements and face funding penalties for noncompliance. The new version establishes a broader process for improving education, including new standards, assessment programs, accreditation measures, and detailed intervention procedures for struggling school systems.

Scope change

The bill's scope expanded significantly from addressing financial transparency to encompassing comprehensive education standards, student assessments, school accreditation, and intervention procedures for underperforming school systems.

SCOPE

Changed from amending §18-9-3a (financial reporting) to amending §18-2E-5 and adding new §18-9-7, creating a new article on high-quality educational programs

REQUIREMENT

Added requirements for electronic county and school strategic improvement plans that must be revised annually for schools below standards

Established comprehensive statewide student growth assessment program with benchmark and summative assessments in reading and mathematics

Removed the Taxpayer Transparency in Education Act provisions requiring financial statement publication and discretionary funding penalties for noncompliance

Added requirement for state board to report to Legislative Oversight Commission on Education Accountability when intervention extends beyond 36 months

ENFORCEMENT

Created detailed intervention procedures allowing state board to immediately intervene in county school systems under specific circumstances, with 36-month timeline to end intervention

TIMELINE

Added retroactive application provisions for amendments to apply to interventions occurring on or after January 1, 2026

FISCAL

Changed from prohibiting discretionary funding for noncompliant boards to requiring state loans to be repaid within 36 months during intervention

Floor votes · Senate Mar 3, 2026

How they voted

33–0

Passed

Total votes 33

Mar 3, 2026

D Democratic2

2 Yea

100% Yea

R Republican31

31 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 5, 2026

Committee

To House Education

lower

Mar 5, 2026

Committee

To Education

lower

Mar 5, 2026

Introduced

Introduced in House

lower

Mar 3, 2026

Upper · Passed

Passed Senate (Roll No. 297)

upper

Feb 25, 2026

Upper · Passed

Committee substitute reported

upper

Feb 12, 2026

Introduced

Introduced in Senate

upper

Feb 12, 2026

Committee

To Education

upper

1 primary · 6 co-sponsors