This Senate Concurrent Resolution requests the Joint Committee on Government and Finance to study how state and local funds are spent by county school boards under the Public School Support Program. The study will examine spending patterns, enrollment changes, and staffing costs to determine if a new School Finance Transparency Commission is needed to improve financial reporting and public understanding of education funding. The committee must submit its findings and recommendations to state leaders by December 31, 2026, with any proposed legislation to be reported to the 2027 legislative session. This measure does not change current funding laws but instead initiates a review process to inform potential future policy adjustments.
HB 5499 creates a system to monitor and address financial and governance issues in West Virginia school districts before they escalate. It requires the state to track specific indicators like over-reliance on temporary funding, declining savings, or repeated audit findings, and place districts meeting thresholds on a public "Watch List" with a requirement to submit a corrective action plan. The bill establishes a new independent Office of School System Performance and Accountability (OSPA) to oversee early intervention, stabilization, and transparency, while mandating detailed documentation before state takeover. This system aims to prevent crises through early transparency, local accountability, and structured support for school districts.
HB 5390 establishes that fiscal notes (financial impact statements) submitted to the West Virginia Legislature by state agencies, political subdivisions, or public officials are legally considered sworn testimony. The bill imposes criminal penalties for knowingly submitting false or misleading fiscal notes, treating such acts as perjury, while creating a safe harbor for those who voluntarily correct errors made in good faith before a bill's final vote. Key provisions require corrected notes to clearly identify changes and explain the reason for corrections, and mandate referral to prosecutors if credible evidence of intentional falsification exists. This directly affects state agencies and officials preparing fiscal notes, ensuring accountability for financial impact assessments used in legislative decision-making.
HB 4134 establishes a state-funded subsidy program to help volunteer fire departments and emergency rescue personnel cover increases in their workers' compensation insurance premiums. The State Auditor will administer the program, distributing funds based on a formula that calculates the difference between current premiums and a base year (2010-2011), with subsidies capped at 100% of the premium increase. To qualify, departments must register with the Auditor’s Office at least 30 days before premium due dates, maintain good standing with the State Fire Marshal, and agree to have subsidies paid directly to their insurance carrier. The program applies to premiums for services like fire fighting, emergency medical response, and ambulance services, using state appropriations designated for this purpose.
HB 4584 establishes a market-based pay enhancement for West Virginia teachers in counties where the regional median home price exceeds the state average. It calculates an annual lump-sum payment for teachers in those counties by comparing regional home prices (including contiguous border counties/states) to West Virginia's statewide median home price, then applying a multiplier to the county's average teacher salary. The State Board of Education determines this adjustment every five years starting in 2027, certifies the amount to the State Auditor, and payments are distributed annually as taxable income. This directly affects certified teachers in specific counties with higher regional cost-of-living compared to West Virginia's average, aiming to make salaries competitive with neighboring areas.
HB 4574 creates a "Temporary Shortfall Supplement Fund" to provide emergency loans (not grants) to West Virginia counties with reserve funds below 5% of available funding. It directly affects county school boards and their financial officers, allowing loans for personnel and essential operating expenses during fiscal shortfalls. Key provisions require counties to repay funds per a set timeline, implement strict financial reporting via WVEIS, adopt the State Auditor’s fiscal system within 45 days, and face penalties for "maladministration" (e.g., failing to maintain reserves or submitting inaccurate financial data), including potential job bans for responsible employees in public education finance roles for two years.
SB 164 establishes a temporary Joint Commission on Government Efficiency to review state agencies and identify ways to reduce waste, improve efficiency, and save costs. The commission, composed of legislative members and private-sector volunteers with business management experience, will conduct audits and make recommendations but cannot implement changes directly. State agencies must cooperate with the commission’s requests; noncompliance risks losing future funding. The commission expires 18 months after enactment and operates without state funding or staff compensation.
The West Virginia Officials Training Program Act creates a voluntary training program for county commissioners, municipal officials, and members of boards/commissions (like planning or parks boards) who manage public funds and make governance decisions. Administered by the State Auditor, it establishes a tiered certification system with role-specific courses covering fiscal oversight, compliance, and emergency response, including a dedicated track for school board members. The program aims to improve local governance by providing structured, role-appropriate training, with the State Auditor overseeing curriculum development and annual reporting.
SB 579 allows West Virginia county school boards to exempt all noncharter public schools under their jurisdiction from most state education rules (similar to charter schools). If a county board chooses this exemption, it must hire an external auditor to conduct a financial audit every three years and submit the report to the state superintendent. The bill also limits county boards' annual spending on administrator salaries to no more than six percent of their total annual budget. These provisions directly affect county school districts seeking greater operational flexibility while adding financial oversight requirements.
West Virginia's SB 77 creates a dedicated "Fire Service Recruitment and Retention Fund" funded by a 0.55% surcharge on fire and casualty insurance policies. The fund provides grants to volunteer and part-volunteer fire departments for recruitment, retention, and length-of-service award programs (LOSAP). The State Fire Commission must establish a grant program considering factors like call volume, financial status, and use of statewide contracts, while requiring departments to submit financial reports to remain eligible. Departments failing to comply with audit requirements become ineligible for funding until they rectify issues.
