Education (Government Transparency)

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.

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.