FISCAL NOTE

Date Requested: January 14, 2026
Time Requested: 08:14 PM
Agency: Education, WV State Board of
CBD Number: Version: Bill Number: Resolution Number:
2180 Introduced SB240
CBD Subject: Education (K12)


FUND(S):

N/A

Sources of Revenue:

Other Fund County Boards of Education

Legislation creates:

Increases Existing Expenses



Fiscal Note Summary


Effect this measure will have on costs and revenues of state government.


This proposed legislation approves overtime pay for teachers. In its current form, this proposal does not have any fiscal impact on the State. However, there is an anticipated cost to county boards of education that decide to implement the option to provide classroom teachers with overtime pay. Unfortunately, the West Virginia Department of Education (WVDE) lacks the data necessary to provide an accurate estimate of the potential costs to the various county boards of education because the total cost will depend on local implementation decisions, approval practices, and the frequency of overtime assignments.



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 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
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):


This legislation authorizes overtime compensation for teachers when preapproved by the State Board of Education and the school principal. The legislation does not have a direct fiscal impact on the State; however, it is expected to create an indeterminate fiscal impact on the various county boards of education. The legislation does not establish a mandatory overtime requirement but permits classroom teachers to receive overtime compensation for work performed on Saturdays or Sundays or work performed beyond the normal workweek. The various county boards of education may incur additional personnel costs as a result of offering overtime compensation to classroom teachers. The WVDE lacks the data necessary to provide an accurate estimate of potential costs to the county boards since the fiscal impact will depend on local implementation decisions, approval practices, and the frequency and scope of overtime assignments.



Memorandum


The WVDE recommends that the legislature consider amending this proposed legislation to change the entity responsible for pre-approving overtime because the current language assigns pre-approval authority to the State Board of Education, but county boards of education typically retain fiscal and operational authority over personnel compensation decisions.



    Person submitting Fiscal Note: Tina Payne
    Email Address: tina.a.payne@k12.wv.us