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Introduced Version
« Senate Concurrent Resolution 5 History
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Key: Green = existing Code. Red = new code to be enacted
SENATE CONCURRENT RESOLUTION 5
(By Senators Rucker and Thorne)
[Introduced March 5, 2026]
Requesting the Joint Committee on Government and Finance study state and county expenditures from the Public School Support Program and the need for a School Finance Transparency Commission.
Whereas, The Public School Support Program distributes substantial state appropriations to county boards of education through a funding formula that includes multiple components intended to support professional personnel, service personnel, transportation, and other educational needs; and
Whereas, A significant portion of state aid is provided to county boards of education in a manner that allows local flexibility in expenditure decisions; and
Whereas, Over time, changes in enrollment, personnel costs, local funding capacity, and educational delivery models have altered the financial landscape for public education; and
Whereas, Policymakers and the public would benefit from a clearer understanding of how state and local education revenues are allocated and expended at the county level, including long-term spending patterns and the relationship between formula components and actual expenditures; and
Whereas, Greater transparency and coordination among state officials and the Legislature will assist in aligning future education funding decisions with accurate and comprehensive financial information; and
Whereas, The potential need for a collaborative body to improve understanding of county-level education finance practices and to promote informed policymaking regarding public school funding and to review information relating to how county boards of education expend state appropriations and local share funds provided through the Public School Support Program; as well as to examine historical and current spending patterns across counties, including expenditures related to personnel, administration, operations, and instructional services; to also identify trends associated with enrollment changes, staffing levels, and cost drivers affecting county education finances; and to evaluate the relationship between funding formula components and actual county expenditures, including whether expenditures align with the purposes reflected in the formula steps; and to consider methods to improve fiscal transparency, consistency of financial reporting, and public understanding of education funding; and to identify specific statutory requirements that create financial strains on county boards of education; to consider all options to address financial challenges relating to declining enrollment; and to develop recommendations for administrative, statutory, or policy changes that may enhance accountability and clarity in school finance; therefore, be it
Resolved by the Legislature of West Virginia:
That the Joint Committee on Government and Finance is hereby requested to study the state and county expenditures from the Public School Support Program and the potential need for a School Finance Transparency Commission; and, be it
Further Resolved, That the Joint Committee on Government and Finance shall submit a report of its findings and recommendations to the Governor, the President of the Senate, and the Speaker of the House of Delegates on or before December 31, 2026; and, be it
Further Resolved, That the Joint Committee on Government and Finance report to the regular session of the Legislature, 2027, on its findings, conclusions, and recommendations, together with drafts of any legislation necessary to effectuate its recommendations; and, be it
Further Resolved, That the expenses necessary to conduct this study, to prepare a report, and to draft any necessary legislation be paid from legislative appropriations to the Joint Committee on Government and Finance.
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