FISCAL NOTE
Date Requested: February 05, 2026
Time Requested: 04:35 PM |
| Agency: |
Education, WV Department of |
|---|
| CBD Number: |
Version: |
Bill Number: |
Resolution Number: |
| 3269 |
Introduced |
HB5265 |
|
|---|
| CBD Subject: |
Education (K12) |
|---|
|
FUND(S):
0317
Sources of Revenue:
General Fund
Legislation creates:
Increases Existing Expenses
Fiscal Note Summary
Effect this measure will have on costs and revenues of state government.
This proposed legislation provides for the calculation of the school aid formula based on net enrollment at alternative and year-round schools. In its current form, this legislation has a fiscal impact on the West Virginia Department of Education (WVDE) at an estimated amount of $7,360,850 under the Public School Support Plan (PSSP) for the 2026-27 school year and each subsequent year.
Fiscal Note Detail
| Effect of Proposal |
Fiscal Year |
2026
Increase/Decrease
(use"-") |
2027
Increase/Decrease
(use"-") |
Fiscal Year
(Upon Full
Implementation) |
| 1. Estmated Total Cost |
0 |
7,360,850 |
7,360,850 |
| Personal Services |
0 |
0 |
0 |
| Current Expenses |
0 |
7,360,850 |
7,360,850 |
| Repairs and Alterations |
0 |
0 |
0 |
| Assets |
0 |
0 |
0 |
| Other |
0 |
0 |
0 |
| 2. Estimated Total Revenues |
0 |
0 |
0 |
Explanation of above estimates (including long-range effect):
The total estimated cost to the WVDE under the PSSP for the proposed legislation is $7,360,850 for the 2026-27 year and each subsequent year.
Certified enrollment data as of October 1, 2025, for school year 2025-26 was used to calculate the estimated costs associated with the enactment of this proposed legislation. The 2025-26 school year data revealed the total number of students for year-round and alternative placement schools was 1,764.12 FTE. Since these students are currently included in net enrollment utilized in the calculation for PSSP, an additional 882.06 FTE students (1,764.12 FTE * 0.5) were added to net enrollment to incorporate a “one and one-half times the number of students enrolled” as stated in the bill. This method prevented duplication of student enrollment.
The estimated cost for the proposed legislation for the 2026-27 year is $7,360,850. This consists of an increase in Step 1 (Allowance for Professional Educators) of $3,451,019 due to an additional 63.89 funded positions, Step 2 (Allowance for Service Personnel) of $1,436,340 due to an additional 47.92 funded positions, Step 5 (Allowance for Student Support Personnel) of $239,888 due to an additional 4.41 funded positions, Step 3 (Allowance for Fixed Charges) of $419,409, Steps 6b & 6c (Allowance for Substitutes) of $128,181, Retirement of $390,183 and PEIA of $1,295,828.
This cost estimate does not assume the passage of other legislation that may impact the PSSP, resulting in an increased costs for the pay increases provided in this bill.
Memorandum
Enrollment data calculated at “the annual date of maximum enrollment for that school in a school year” as stated in this proposed legislation is not available. Year-round school and alternative placement school enrollment are currently included in the calculation for the state aid funding formula as of the October 1st certification date. WVDE collects student enrollment data on the October 1st date every year to prevent any duplication of enrollment, i.e., to ensure that each student is included only one time in one location for enrollment counts. Enrollment data is reviewed and certified by local county leaders.
Person submitting Fiscal Note: Tina Payne
Email Address: tina.a.payne@k12.wv.us