FISCAL
NOTE
WEST virginia Legislature
2017 regular session
By
to the Committee on Education; and then to the Committee on Finance]
A BILL to amend and
reenact §18-9A-2, §18-9A-4, §18-9A-5, §18-9A-6a, §18-9A-7, §18-9A-9, §18-9A-10 and §18-9A-12 of the Code of West Virginia, 1931, as amended,
all relating to public school support; including treasurer/chief school
business official and child nutrition director as professional educator for
funding purposes only; deleting required periodic legislative review of
adjustments in net enrollment; determining allowance for fundable professional
educators at set ratio, rather than the number employed subject to a limit;
providing for determination of allowance for fundable positions in excess of
number employed; deleting expired provisions; basing minimum professional
instructional personnel required on percent of employed fundable professional
educators; providing for prorating professional instructional personnel among
participating counties in joint school or program or service; removing penalty
for not meeting applicable professional instructional personnel ratio for 2017-2018
school year; deleting expired provisions; deleting required periodic
legislative review of density category ratios; determining allowance for
fundable service personnel at set ratio, rather than number employed subject to
a limit; providing for determination of allowance for fundable positions in
excess of number employed; providing for proration of number and allowance of
personnel employed in part by state and county funds; adding professional
student support personnel allowance to calculation of teachers retirement fund
allowance; basing Teachers Retirement Fund allowance on average retirement
contribution rate of each county and defining “average rate”; allowing limited portion of funds for bus purchases to
be used for facility and equipment repair maintenance and improvement or
replacement or other current expense priorities if requested and approved by
state superintendent following verification; changing calculation of allowance
for current expense from percent allowances for professional and service
personnel to county’s state average costs per square footage per student for
operations and maintenance; removing
authorization for use of instructional improvement funds for implementation and
maintenance of regional computer information system; removing requirement for
fully utilizing applicable provisions of allowances for professional and
service personnel before using instructional improvement funds for employment;
removing restriction limiting use of new instructional improvement funds for
employment except for technology system specialists until certain determination
made by state superintendent; authorizing use of instructional technology
improvement funds for employment of technology system specialists and requiring
amount used to be included and justified in strategic technology plan;
specifying when certain debt service payments are to be made into School Building
Capital Improvement Fund; authorizing use of percentages of allocations for improving
instructional programs; improving instructional technology for facility and
equipment repair and maintenance or replacement and other current expense
priorities and for emergency purposes; requiring amounts used to be included
and justified in respective strategic plans; and reducing state aid funding to
the school districts for the 2018 fiscal year only.
Be it enacted by the
Legislature of West Virginia:
That §18-9A-2, §18-9A-4, §18-9A-5, §18-9A-6a, §18-9A-7, §18-9A-9, §18-9A-10 and §18-9A-12 of the
Code of West Virginia, 1931, as amended, be amended and reenacted, all to read
as follows:
ARTICLE 9A. PUBLIC SCHOOL SUPPORT.
§18-9A-2. Definitions.
For the purpose of this
article:
(a) "State board"
means the West Virginia Board of Education.
(b) "County board"
or "board"
means a county board of education.
(c) "Professional salaries"
means the state legally mandated salaries of the professional educators as
provided in article four, chapter eighteen-a of this code.
(d) "Professional educator" shall
be is synonymous with and shall have has the same
meaning as "teacher"
as defined in section one, article one of this chapter and includes technology
integration specialists. For funding purposes in accordance with this
article only, “Professional educator” also includes Treasurer/Chief School
Business Official with a bachelor’s degree and Child Nutrition Director with a
bachelor’s degree.
(e) "Professional instructional
personnel"
means a professional educator whose regular duty is as that of a classroom
teacher, librarian, attendance director or school psychologist. A professional educator having both instructional and
administrative or other duties shall be included as professional instructional
personnel for that ratio of the school day for which he or she is assigned and
serves on a regular full-time basis in appropriate instruction, library,
attendance or psychologist duties.
(f) "Professional student support
personnel"
means a "teacher"
as defined in section one, article one of this chapter who is assigned and
serves on a regular full-time basis as a counselor or as a school nurse with a
bachelor's
degree and who is licensed by the West Virginia Board of Examiners for
Registered Professional Nurses. For all purposes except for the determination
of the allowance for professional educators pursuant to section four of this
article, professional student support personnel are professional educators.
(g) "Service personnel salaries"
means the state legally mandated salaries for service personnel as provided in
section eight-a, article four, chapter eighteen-a of this code.
(h) "Service personnel"
means all personnel as provided in section eight, article four, chapter
eighteen-a of this code. For the purpose of computations under this article of
ratios of service personnel to net enrollment, a service employee shall be
is counted as that number found by dividing his or her number of
employment days in a fiscal year by two hundred: Provided, That the
computation for any service person employed for three and one-half hours or
less per day as provided in section eight-a, article four, chapter eighteen-a
of this code shall be is calculated as one half an employment
day.
(i) "Net enrollment"
means the number of pupils enrolled in special education programs, kindergarten
programs and grades one to twelve, inclusive, of the public schools of the county.
Net enrollment further shall include:
(1) Adults enrolled in regular secondary vocational
programs existing as of the effective date of this section, subject to the
following:
(A) Net enrollment includes no more than one thousand of
those adults counted on the basis of full-time equivalency and apportioned
annually to each county in proportion to the adults participating in regular
secondary vocational programs in the prior year counted on the basis of full-time
equivalency; and
(B) Net enrollment does not
include any adult charged tuition or special fees beyond that required of the
regular secondary vocational student;
(2) Students enrolled in
early childhood education programs as provided in section forty-four, article
five of this chapter, counted on the basis of full-time equivalency;
(3) No pupil shall may
be counted more than once by reason of transfer within the county or from
another county within the state, and no pupil shall be counted who attends
school in this state from another state;
(4) The enrollment shall be
modified to the equivalent of the instructional term and in accordance with the
eligibility requirements and rules established by the state board; and
(5) For the purposes of
determining the county's
basic foundation program only, for any county whose net enrollment as
determined under all other provisions of this definition is less than one
thousand four hundred, the net enrollment of the county shall be increased by
an amount to be determined in accordance with the following:
(A) Divide the state's lowest county student population density by the county's
actual student population density;
(B) Multiply the amount
derived from the calculation in paragraph (A)
of this subdivision by the difference between one thousand four hundred and the
county's
actual net enrollment;
(C) If the increase in net
enrollment as determined under this subdivision plus the county's net
enrollment as determined under all other provisions of this subsection is
greater than one thousand four hundred, the increase in net enrollment shall be
reduced so that the total does not exceed one thousand four hundred; and
(D) During the 2008-2009
interim period and every three interim periods thereafter, the Legislative
Oversight Commission on Education Accountability
shall review this subdivision to determine whether or not these provisions
properly address the needs of counties with low enrollment and a sparse
population density
(j) "Sparse-density county"
means a county whose ratio of net enrollment, excluding any increase in the net
enrollment of counties, pursuant to subdivision (5), subsection (i) of this
section, of the definition of "net
enrollment",
to the square miles of the county is less than five.
(k) "Low-density county"
means a county whose ratio of net enrollment, excluding any increase in the net
enrollment of counties, pursuant to subdivision (5), subsection (i) of this
section, of the definition of "net
enrollment",
to the square miles of the county is equal to or greater than five but less
than ten.
(l) "Medium-density county"
means a county whose ratio of net enrollment, excluding any increase in the net
enrollment of counties, pursuant to subdivision (5), subsection (i) of this
section, of the definition of "net
enrollment",
to the square miles of the county is equal to or greater than ten but less than
twenty.
(m) "High-density county"
means a county whose ratio of net enrollment, excluding any increase in the net
enrollment of counties, pursuant to subdivision (5), subsection (i) of this
section, of the definition of "net
enrollment",
to the square miles of the county is equal to or greater than twenty.
(n) "Levies for general current
expense purposes"
means ninety percent of the levy rate for county boards of education calculated
or set by the Legislature pursuant to section six-f, article eight, chapter
eleven of this code.
(o) "Technology integration
specialist"
means a professional educator who has expertise in the technology field and is
assigned as a resource teacher to provide information and guidance to classroom
teachers on the integration of technology into the curriculum.
(p) "State aid eligible personnel"
means all professional educators and service personnel employed by a county
board in positions that are eligible to be funded under this article and whose
salaries are not funded by a specific funding source such as a federal or state
grant, donation, contribution or other specific funding source not listed.
§18-9A-4. Foundation allowance for professional educators.
(a) The basic foundation
allowance to the county for professional educators shall be is
the amount of money required to pay the state minimum salaries, in accordance
with provisions of article four, chapter eighteen-a of this code, to the
personnel employed, subject to the following:
(1) Subject to
subdivision (2) of this subsection, in In making this computation no
a county shall receive an allowance for the personnel which number is
in excess of professional educators state aid eligible professional
educator positions to each one thousand students in net enrollment as
follows:
(A) For each high-density county, the number of
personnel for which a county shall receive the allowance shall not exceed
seventy-two and one tenth three tenths professional educators per
each one thousand students in net enrollment;
(B) For each medium-density
county, the number of personnel for which a county shall receive the
allowance shall not exceed seventy-two and twenty-five forty-five
hundredths professional educators per each one thousand students in net enrollment;
(C) For each low-density
county, the number of personnel for which a county shall receive the
allowance shall not exceed seventy-two and four six tenths
professional educators per each one thousand students in net enrollment; and
(D) For each sparse-density
county, the number of personnel for which a county shall receive the
allowance shall not exceed seventy-two and fifty-five seventy-five
one hundredths professional educators per each one thousand students in net
enrollment; and
(E) For any professional
educator positions, or fraction thereof, determined for a county pursuant to
paragraphs (A), (B), (C) and (D)
of this subdivision that exceed the number employed, the county’s allowance for
these positions shall be determined using the average state funded salary of
professional educators for the county;
(2) For the ratios
applicable to each of the four density categories set forth in subdivision (1)
of this subsection, the number of professional educators per each one thousand
students in net enrollment increases by five one hundredths per year for each
of fiscal years 2010, 2011, 2012 and 2013. For each fiscal year thereafter, the
ratios remain at the 2013 level
(3) (2) The number of and the allowance for
personnel paid in part by state and county funds shall be prorated; and
(4) (3) Where two or more counties join together
in support of a vocational or comprehensive high school or any other program or
service, the professional educators for the school or program may be prorated
among the participating counties on the basis of each one's
enrollment therein and the personnel shall be considered within the above-stated
limit.
(b) Subject to
subsection (c) of this section each, Each county board shall
establish and maintain a minimum ratio of professional instructional personnel
per one thousand students in net enrollment state aid funded
professional educators employed as follows:
(1) For each high-density
county, the minimum number ratio of professional instructional
personnel per one thousand students in net enrollment is sixty-five and
eight tenths state aid funded professional educators employed, is
ninety-one and twenty-nine one hundredths percent;
(2) For each medium-density
county, the minimum number ratio of professional instructional
personnel per one thousand students in net enrollment is sixty-five and nine
tenths state aid funded professional educators employed, is ninety-one
and twenty-four one hundredths percent;
(3) For each low-density
county, the minimum number ratio of professional instructional
personnel per one thousand students in net enrollment is sixty-six state
aid funded professional educators employed, is ninety-one and eighteen one
hundredths percent;
(4) For each sparse-density
county, the minimum number ratio of professional instructional
personnel per one thousand students in net enrollment is sixty-six and five
one hundredths state aid funded professional educators employed, is
ninety-one and seven one hundredths percent; and
(5) Where two or more
counties join together in support of a vocational or comprehensive high school
or any other program or service, the professional instructional personnel for
the school or program may be prorated among the participating counties on the
basis of each ones enrollment therein and the personnel shall be considered
within the above-stated limit.
(c) For the ratios
applicable to each of the four density categories set forth in subsection (b)
of this subsection, the number of professional instructional personnel per each
one thousand students in net enrollment increases by five one hundredths per
year for each of fiscal years 2010, 2011, 2012 and 2013. For each fiscal year
thereafter, the ratios remain at the 2013 level
(d) (c) Any
county board which does not establish and maintain the applicable minimum ratio
required in subsection (b) of this section shall suffer a pro rata reduction in
the allowance for professional educators under this section: Provided,
That no a county shall may not be penalized if it
has increases in enrollment during that school year. Provided, however,
That for the school year 2008-2009, only, no county shall 2017-2018,
only, a county may not be penalized for not meeting the applicable minimum
ratio required in subsection (b) of this section.
(e) No (d) A
county shall may not increase the number of administrative
personnel employed as either professional educators or pay grade "H" service
personnel above the number which were employed, or for which positions were
posted, on June 30, 1990, and therefore, county boards shall whenever possible
utilize classroom teachers for curriculum administrative positions through the
use of modified or extended contracts.
(f) As the number of
professional educators per each one thousand students in net enrollment
increases during fiscal years 2009 through 2013, any additional positions that
are created as a result of that increase shall be positions that will enhance
student achievement and are consistent with the needs as identified in each
county board's
electronic county strategic improvement plan. County boards are encouraged to
fill at least some of the additional positions with technology integration
specialists.
(g) During the 2008-2009
interim period, and every three interim periods thereafter, the Legislative
Oversight Commission on Education Accountability shall review the four density
categories created in section two of this article, the ratios for professional
educators established in this section and the ratios for service personnel
established in section five of this article
§18-9A-5. Foundation
allowance for service personnel.
(1) For the school year
beginning on July 1, 2008, and thereafter, no A county shall receive
an allowance for an amount in excess of state aid eligible
service personnel positions per one thousand students in net enrollment,
as follows:
(A) For each high-density
county, the number of personnel for which a county shall receive the
allowance shall not exceed forty-three and ninety-seven one hundredths
service personnel per one thousand students in net enrollment;
(B) For each medium-density
county, the number of personnel for which a county shall receive the
allowance shall not exceed forty-four and fifty-three one hundredths
service personnel per one thousand students in net enrollment;
(C) For each low-density
county, the number of personnel for which a county shall receive the
allowance shall not exceed forty-five and one tenth service personnel per
one thousand students in net enrollment; and
(D) For each sparse-density
county, the number of personnel for which a county shall receive the
allowance shall not exceed forty-five and sixty-eight one hundredths
service personnel per one thousand students in net enrollment; and
(E) For any service
personnel positions, or fraction thereof, determined for a county pursuant to
subdivision (1) of this subsection that exceed the number employed, the
county’s allowance for these positions shall be determined using the average
state funded minimum salary of service personnel for the county;
(2) The number of and
the allowance for personnel paid in part by state and county funds shall be
prorated; and
(2) (3) Where two or more counties join together
in support of a vocational or comprehensive high school or any other program or
service, the service personnel for the school or program may be prorated among
the participating counties on the basis of each ones enrollment therein and
that the personnel shall be considered within the above-stated limit.
§18-9A-6a. Teachers Retirement
Fund allowance; unfunded liability allowance.
(a) The total Teachers Retirement
Fund allowance shall be is the sum of the basic foundation
allowance for professional educators, the basic foundation allowance for
professional student support personnel and the basic foundation allowance
for service personnel, as provided in sections four, and five and eight
of this article; all salary equity appropriations authorized in section five,
article four of chapter eighteen-a; and such amounts as are to be paid by the
counties pursuant to sections five-a and five-b of said article to the extent
such county salary supplements are equal to the amount distributed for salary
equity among the counties, multiplied by fifteen percent the average
retirement contribution rate for each county board. The average contribution
rate for each county board is based on the required employer contributions for
state aide eligible employees participating in the retirement plans pursuant to
articles seven-a and seven-b of this chapter.
(b) The Teachers Retirement
Fund allowance amounts provided for in subsection (a) of this section shall be
accumulated in the Employers Accumulation Fund of the state Teachers Retirement
System pursuant to section eighteen, article seven-a of this chapter, and shall
be in lieu of the contribution required of employers pursuant to subsection (b)
of said section as to all personnel included in the allowance for state aid in
accordance with sections four, and five and eight of this
article.
(c) In addition to the Teachers
Retirement Fund allowance provided for in subsection (a) of this section, there
shall be an allowance for the reduction of any unfunded liability of the Teachers
Retirement Fund in accordance with the following provisions of this subsection.
On or before December 31, of each year, the actuary or actuarial firm employed
in accordance with the provisions of section four, article ten-d, chapter five
of this code shall submit a report to the President of the Senate and the
Speaker of the House of Delegates which sets forth an actuarial valuation of
the Teachers Retirement Fund as of the preceding the thirtieth day of June
30. Each annual report shall recommend the actuary's best estimate, at that
time, of the funding necessary to both eliminate the unfunded liability over a
forty-year period beginning on July 1, 1994, and to meet the cash flow
requirements of the fund in fulfilling its future anticipated obligations to
its members. In determining the amount of funding required, the actuary shall
take into consideration all funding otherwise available to the fund for that
year from any source: Provided, That the appropriation and allocation to
the Teachers' Retirement Fund made pursuant to the provisions of section six-b
of this article shall be included in the determination of the requisite funding
amount. In any year in which the actuary determines that the Teachers Retirement
Fund is not being funded in such a manner, the allowance made for the unfunded
liability for the next fiscal year shall be not less than the amount of the
actuary's best estimate of the amount necessary to conform to the funding
requirements set forth in this subsection.
§18-9A-7. Foundation
allowance for transportation cost.
(a) The allowance in the
foundation school program for each county for transportation shall be is
the sum of the following computations:
(1) A percentage of the
transportation costs incurred by the county for maintenance, operation and
related costs exclusive of all salaries, including the costs incurred for
contracted transportation services and public utility transportation, as
follows:
(A) For each high-density
county, eighty-seven and one-half percent;
(B) For each medium-density
county, ninety percent;
(C) For each low-density
county, ninety-two and one-half percent;
(D) For each sparse-density
county, ninety-five percent;
(E) For any county for the
transportation cost for maintenance, operation and related costs, exclusive of
all salaries, for transporting students to and from classes at a multicounty
vocational center, the percentage provided in paragraphs (A) through (D) of
this subdivision as applicable for the county plus an additional ten percent;
and
(F) For any county for that
portion of its school bus system that uses as an alternative fuel compressed
natural gas or propane, the percentage provided in paragraphs (A) through (D)
of this subdivision as applicable for the county plus an additional ten percent:
Provided, That for any county receiving an additional ten percent for
that portion of their bus system using bio-diesel as an alternative fuel during
the school year 2012-2013, bio-diesel shall continue to qualify as an
alternative fuel under this paragraph to the extent that the additional
percentage applicable to that portion of the bus system using bio-diesel shall
be decreased by two and one-half percent per year for four consecutive school
years beginning in school year 2014-2015: Provided, however, That any
county using an alternative fuel and qualifying for the additional allowance
under this subdivision shall submit a plan regarding the intended future use of
alternatively fueled school buses;
(2) The total cost, within
each county, of insurance premiums on buses, buildings and equipment used in
transportation;
(3) An amount equal to
eight and one-third percent of the current replacement value of the bus fleet
within each county as determined by the state board. Provided,
That the amount for the school year beginning July 1, 2015, will be $15,000,000
and the amount for the school year beginning July 1, 2016, will be $18,000,000.
The amount shall only be used for the replacement of buses except as
provided in subdivision (4) of this subsection. Buses purchased after July
1, 1999 that are driven one hundred eighty thousand miles, regardless of year
model, will be are subject to the replacement value of eight and
one-third percent as determined by the state board. In addition, in any school
year in which its net enrollment increases when compared to the net enrollment
the year immediately preceding, a school district may apply to the state
superintendent for funding for an additional bus or buses. The state
superintendent shall make a decision regarding each application based upon an
analysis of the individual school district's
net enrollment history and transportation needs: Provided, That the
superintendent shall may not consider any application which fails
to document that the county has applied for federal funding for additional
buses. If the state superintendent finds that a need exists, a request for
funding shall be included in the budget request submitted by the state board
for the upcoming fiscal year;
(4) Notwithstanding the
restriction on the use of funds for the replacement of buses pursuant to
subdivision (3) of this subsection, up to $200,000 of these funds in any school
year may be used by a county for school facility and equipment repair,
maintenance and improvement or replacement or other current expense priorities
if a request by the county superintendent listing the amount, the intended use
of the funds and the serviceability of the bus fleet is approved by the state
superintendent. Before approving the request, the state superintendent shall
verify the serviceability of the county’s bus fleet based upon the state school
bus inspection defect rate of the county over the two prior years; and
(4) (5) Aid in lieu of transportation equal to the
state average amount per pupil for each pupil receiving the aid within each
county.
(b) The total state share
for this purpose is the sum of the county shares: Provided, That no
a county shall may not receive an allowance which is
greater than one-third above the computed state average allowance per
transportation mile multiplied by the total transportation mileage in the
county exclusive of the allowance for the purchase of additional buses.
(c) One half of one percent
of the transportation allowance distributed to each county shall be is
for the purpose of trips related to academic classroom curriculum and not
related to any extracurricular activity. Any remaining funds credited to a
county for the purpose of trips related to academic classroom curriculum during
the fiscal year shall be carried over for use in the same manner the next
fiscal year and shall be separate and apart from, and in addition to, the
appropriation for the next fiscal year. The state board may request a county to
document the use of funds for trips related to academic classroom curriculum if
the board determines that it is necessary.
§18-9A-9. Foundation
allowance for other current expense and substitute employees and faculty
senates.
The total allowance for other current expense and substitute
employees shall be is the sum of the following:
(1) For current expense, ten percent of the
sum of the computed state allocation for professional educators, professional
student support personnel and service personnel as determined in sections four,
five and eight of this article. Distribution to the counties shall be made
proportional to the average of each county's average daily attendance for the preceding year and the
county's second month net enrollment; plus
(1) For current expense:
(A) The nonsalary related expenditures for
operations and maintenance, exclusive of expenditures reported in special
revenue funds, for the latest available school year, in each county, divided by
the total square footage of school buildings in each county is used to
calculate a state average expenditure per square foot for operations and
maintenance;
(B) The total square footage of school
buildings in each county divided by each county’s net enrollment for school aid
purposes is used to calculate a state average square footage per student;
(C) Each county’s net enrollment for school
aid purposes multiplied by the state average expenditure per square foot for
operations and maintenance as calculated in paragraph (A) of this subdivision
and multiplied by the state average square footage per student as calculated in
paragraph (B) of this subdivision is that county’s state average costs per
square footage per student for operations and maintenance;
(D) Each county’s allowance for current
expense is 70.25% of the county’s state average costs per square footage per
student for operations and maintenance amount as calculated in paragraph (C) of
this subdivision; plus
(2) For professional educator substitutes or current expense,
two and five-tenths percent of the computed state allocation for professional
educators and professional student support personnel as determined in sections
four and eight of this article. Distribution to the counties shall be is
made proportional to the number of professional educators and professional
student support personnel authorized for the county in compliance with sections
four and eight of this article; plus
(3) For service personnel substitutes or current expense, two
and five-tenths percent of the computed state allocation for service personnel
as determined in section five of this article. Distribution to the counties shall
be is made proportional to the number of service personnel
authorized for the county in compliance with section five of this article; plus
(4) For academic materials, supplies and equipment for use in
instructional programs, $200 multiplied by the number of professional
instructional personnel and professional student support personnel employed in
the schools of the county. Distribution shall be is made to each
county for allocation to the faculty senate of each school in the county on the
basis of $200 per professional instructional personnel employed at the school.
“Faculty Senate” means a faculty senate created pursuant to section five,
article five-a of this chapter. Decisions for the expenditure of such funds shall
be are made at the school level by the faculty senate in accordance
with the provisions of said section five, article five-a and shall may
not be used to supplant the current expense expenditures of the county.
Beginning on September 1, 1994, and every September thereafter, county boards
shall forward to each school for the use by faculty senates the appropriation
specified in this section. Each school shall be responsible for keeping
accurate records of expenditures.
§18-9A-10. Foundation
allowance to improve instructional programs and instructional technology.
(a) The total allowance to
improve instructional programs shall be and instructional technology
is the sum of the following:
(1) For instructional
improvement, in accordance with county and school electronic strategic
improvement plans required by section five, article two-e of this chapter, an
amount equal to ten percent of the increase in the local share amount for the
next school year above any required allocation pursuant to section six-b of
this article shall be added to the amount of the appropriation for this purpose
for the immediately preceding school year. The sum of these amounts shall be distributed
allocated to the counties as follows:
(A) One hundred fifty
thousand dollars shall be allocated to each county; and
(B) Distribution Allocation
to the counties of the remainder of these funds shall be made proportional to
the average of each county's average
daily attendance for the preceding year and the county's second month net enrollment.
Moneys allocated by provision
of this subdivision shall be used to improve instructional programs
according to the county and school strategic improvement plans required by
section five, article two-e of this chapter and approved by the state board. Provided,
That notwithstanding any other provision of this code to the contrary, moneys
allocated by provision of this section also may be used in the implementation
and maintenance of the uniform integrated regional computer information system.
Up to twenty-five percent
of this allocation for the improvement of instructional programs may be
used to employ professional educators
and service personnel in counties after all applicable provisions of
sections four and five of this article have been fully utilized the
county. Prior to the use of any funds from this subdivision for personnel
costs, the county board must receive authorization from the state
superintendent. The state superintendent shall require the county board to
demonstrate: (1) The need for the allocation; (2) efficiency and fiscal
responsibility in staffing; (3) sharing of services with adjoining counties and
the regional educational service agency for that county in the use of the total
local district board budget; and (4) employment of technology integration
specialists to meet the needs for implementation of the West Virginia Strategic
Technology Learning Plan. County boards shall make application for the use of
funds for personnel for the next fiscal year by May 1 of each year. On or
before June 1, the state superintendent shall review all applications and
notify applying county boards of the approval or disapproval of the use of
funds for personnel during the fiscal year appropriate. The state
superintendent shall require the county board to demonstrate the need for an
allocation for personnel based upon the county's
inability to meet the requirements of state law or state board policy.
The provisions relating
to the use of any funds from this subdivision for personnel costs are subject
to the following: (1) The funds
available for personnel under this subsection subdivision may not
be used to increase the total number of professional noninstructional personnel
in the central office beyond four. and
(2) For the school year beginning July 1, 2013, and thereafter, any funds
available to a county for use for personnel under this subsection above the
amount available for the 2012-2013 school year, only may be used for technology
systems specialists until the state superintendent determines that the county
has sufficient technology systems specialists to serve the needs of the county.
The plan shall be made
available for distribution to the public at the office of each affected county
board; plus
(2) For the purposes of
improving instructional technology, an amount equal to twenty percent of the
increase in the local share amount for the next school year above any required
allocation pursuant to section six-b of this article shall be added to the
amount of the appropriation for this purpose for the immediately preceding
school year. The sum of these amounts shall be distributed allocated
to the counties as follows:
(A) Thirty thousand dollars
shall be allocated to each county; and
(B) Distribution Allocation
to the counties of the remainder of these funds shall be made proportional to
the average of each county's average
daily attendance for the preceding year and the county's second month net enrollment.
Effective July 1, 2014, Moneys allocated by provision of this
subdivision shall be used to improve instructional technology programs
according to the county and school strategic improvement plans board’s
strategic technology learning plan. plus
This allocation for the
improvement of instructional technology programs may also be used for the
employment of technology system specialists essential for the technology
systems of the schools of the county to be fully functional and readily
available when needed by classroom teachers.
The amount of this allocation used for the employment of technology
system specialists shall be included and justified in the county board’s strategic
technology learning plan; plus
(3) One percent of the
state average per pupil state aid multiplied by the number of students enrolled
in dual credit, advanced placement and international baccalaureate courses, as
defined by the state board, distributed to the counties proportionate to
enrollment in these courses in each county; plus
(4) An amount not less than
the amount required to meet debt service requirements on any revenue bonds
issued prior to January 1, 1994, and the debt service requirements on any
revenue bonds issued for the purpose of refunding revenue bonds issued prior to
January 1, 1994, shall be paid by the department of education in accordance
with the expenditure schedule approved by the state budget office into the
School Building Capital Improvements Fund created by section six, article
nine-d of this chapter and shall be used solely for the purposes of that
article. The School Building Capital Improvements Fund shall not be utilized to
meet the debt services requirement on any revenue bonds or revenue refunding
bonds for which moneys contained within the School Building Debt Service Fund
have been pledged for repayment pursuant to that section.
(b) Notwithstanding the
restrictions on the use of funds pursuant to subdivisions (1) and (2),
subsection (a) of this section, a county board may:
(1) Utilize up to twenty-five
percent of the allocation for the improvement of instructional programs in any
school year for school facility and equipment repair, maintenance and
improvement or replacement and other current expense priorities and for
emergency purposes. The amount of this allocation used for any of these
purposes shall be included and justified in the county and school strategic
improvement plans or amendments thereto; and
(2) Utilize up to fifty
percent of the allocation for improving instructional technology in any school
year for school facility and equipment repair, maintenance and improvement or
replacement and other current expense priorities and for emergency purposes.
The amount of this allocation used for any of these purposes shall be included
and justified in the county board’s strategic technology learning plan or
amendments thereto.
(b) (c) When the school improvement bonds secured
by funds from the School Building Capital Improvements Fund mature, the State
Board of Education shall annually deposit an amount equal to $24,000,000 $24
million from the funds allocated in this section into the School Construction
Fund created pursuant to the provisions of section six, article nine-d of this
chapter to continue funding school facility construction and improvements.
(c) (d) Any project funded by the School Building
Authority shall be in accordance with a comprehensive educational facility plan
which must be approved by the state board and the School Building Authority.
§18-9A-12. County basic foundation;
total basic state aid allowance.
(a) The basic foundation
program for each county for the fiscal year shall be the sum of the amounts
computed in accordance with the provisions of sections four, five, six, seven,
eight, nine and ten of this article. On the first working day of July in each
year, the state board shall determine the basic foundation program for each
county for that fiscal year. Data used in the computations relating to net and
adjusted enrollment, and the number of professional educators, shall be for the
second month of the prior school term. Transportation expenditures used in
these computations shall be for the most recent year in which data are
available. The allocated state aid share of the county's basic foundation
program shall be the difference between the cost of its basic foundation
program and the county's local share as determined in section eleven of this
article except as provided in subsection (b) of this section.
(b) The allocated state aid
share shall be adjusted in the following circumstances in the following manner:
Provided, That prior to such adjustment, the State Tax Commissioner shall
provide the state board, by January 15 of each year, a certified listing of
those counties in which such adjustment shall be made pursuant to this
subsection, together with the amount of revenue which will not be available to
each county board in the ensuing fiscal year as a result of the circumstance:
(1) In those instances
where the local share as computed under section eleven of this article is not
reflective of local funds available because the county is under a final court
order, or a final decision of a board of assessment appeals under section
twenty-four-b, article three, chapter eleven of this code, to refund or credit
property taxes paid in prior years, the allocated state aid share shall be the
county's basic foundation program, minus the local share as computed under
section eleven of this article, plus the amount of property tax the county is
unable to collect or must refund due to the final court order or final decision
of a board of assessment appeals: Provided, That said adjustment shall
not be made or shall only be made proportionately when the Legislature fails to
fund or funds only in part the public school basic foundation support plan
state share at a level sufficient to cover the reduction in state share:
Provided, however, That nothing herein provided shall be construed to
require or mandate any level of funding by the Legislature.
(2) In those instances
where the local share as computed under section eleven of this article is not
reflective of local funds available because the county is collecting tax based
upon an assessed value which is less than that determined by the Tax
Commissioner in the most recent published survey of property valuations in the
state due to an error in the published survey, which error is certified to by
the Tax Commissioner, the allocated state aid share shall be the county's basic
foundation program, minus the local share as computed under section eleven of
this article, plus the amount of property tax the county is unable to collect
based on differences in the assessed valuation between those in the most recent
published survey of valuation and the corrected assessed value actually levied
upon by the county: Provided, That said adjustment shall not be made or
shall only be made proportionately when the Legislature fails to fund or funds
only in part the public school basic foundation support plan state share at a
level sufficient to cover the reduction in state share: Provided, however,
That nothing herein provided shall be construed to require or mandate any level
of funding by the Legislature.
(3) In instances where a
county is unable to collect property taxes from a taxpayer during the pendency
of any court proceeding, the allocated state aid share shall be the county's
basic foundation program minus the local share as computed under section eleven
of this article, plus the amount the county is unable to collect as a result of
the pending court proceedings as certified by the Tax Commissioner:
Provided, That the county is required to reimburse the amount of allocated
state aid share attributable to the amount of property tax it later receives
upon completion of court proceedings, which shall be paid into the General
Revenue Fund of the state: Provided, however, That said adjustment shall
not be made or shall only be made proportionately when the Legislature fails to
fund or funds only in part the public school basic foundation support plan
state share at a level sufficient to cover the reduction in state share:
Provided further, That nothing herein provided shall be construed to
require or mandate any level of funding by the Legislature.
(c) The allocated state aid
share shall be adjusted in any county receiving payments or contributions in
lieu of property taxes. In instances where a county receives payments or
contributions in lieu of property taxes, the allocated state aid share shall be
the county's basic foundation program minus the local share as computed under
section eleven of this article, plus any amounts added pursuant to subsection
(b) of this section minus the payments or contributions in lieu of property
taxes which are distributed by the sheriff to the county board of education. In
determining the amount of such contribution or payment in lieu of taxes, each
county commission shall provide to the State Tax Commissioner, by January 1 of
each year, the total amount of such payments or contributions paid to the
county and the proportion of the total amount that has been or will be
distributed to the county board of education. The State Tax Commissioner then
shall provide the state board, by January 15 of each year, a certified listing
of those counties in which an adjustment pursuant to this section shall be
made, together with the amount of revenue which will be available to each
county board in the ensuing fiscal year as a result of contribution or payment
in lieu of taxes.
(d) Total basic state aid
to the county shall be the computed state share of basic foundation support.
After such computation is completed, the state board shall immediately certify
to each county board the amount of state aid allocated to the county for that
fiscal year, subject to any qualifying provisions of this article.
(e) Notwithstanding any
other provision of this section to the contrary, for the 2018 fiscal year only,
the total basic state aid to the county shall be ninety-five percent of the
total basic state aid to the county as otherwise calculated pursuant to
subsections (a) through (d) of this section.
NOTE: The purpose of this bill is
to create additional flexibility for school systems in the use of school aid
funds. The bill moves the basis for calculation the foundation allowances
for professional educators and service personnel to an authorized positions
ratio, rather than the number employed subject to a limiting ratio. Necessary related adjustments for
professional instructional personnel are made and issues raised by the Legislative
Auditor are addressed. For funding purposes only, the Treasurer and Director of
Child Nutrition are made fundable professional educators. The bill also
authorizes counties to use up to $200,000 of the formula funds restricted to
bus purchases for facility, equipment and other current expense priorities if
approved by the state superintendent. The method for calculating the Allowance
for Current Expense is changed from a percentage of salary costs to a state
average cost for operations and maintenance per square foot per student. The
bill authorizes funds for the improvement of instructional technology to be
used for the employment of technology system specialists and allows percentages
of both allowances for improving instructional programs and instructional
technology to be used for school facility and equipment repair, maintenance and
improvement or replacement and other current expense priorities, and for
emergencies. The amounts use for these purposes must be included and justified
in the respective strategic plans for instructional programs and technology
improvement. The bill also reduces state aid funding to school districts for
the 2018 fiscal year only.
Strike-throughs indicate language
that would be stricken from a heading or the present law and underscoring
indicates new language that would be added.