FUND(S):



Sources of Revenue:

General Fund

Legislation creates:

Neither Program nor Fund



Fiscal Note Summary


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


    The purpose of this bill is to require that full-time employees of county boards of education accrue personal leave on a monthly basis, with days accrued at the end of each pay period, and may only use personal leave up to the amount actually accrued.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2014
Increase/Decrease
(use"-")
2015
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):


    There is no additional cost to the State or the County Boards of Education related to this proposed legislation.
    
    This proposed legislation will result in some cost savings to the County Boards of Education. Because employees would no longer be able to use more leave than they had accrued, some employees will end up on leave without pay status. There is insufficient data to calculate the statewide estimated savings that counties would achieve from the inability of employees to use unearned leave. However, Cabell County was able to provide data to show that year-to-date for the current school year, they have paid 234.57 days more for professionals than would have been earned thus far and 231.38 days more for service personnel than would have been earned. The estimated substitute cost provided by Cabell County for those unearned days is $65,313.
    
    In addition, there are instances where County Boards of Education are unable to recover the cost of unearned leave from employees who terminate employment. There is insufficient data to calculate the estimated cost savings for all County Boards of Education; however, Kanawha County Board of Education estimated that they would save approximately $68,000 annually for unrecovered unearned leave from employees who terminate employment. The six other counties surveyed indicated that their particular counties have not had to pursue legal action in recent years to recover unearned leave from employees who terminate employment.



Memorandum


     Person submitting Fiscal Note: Brenda Freed
     Email Address: bfreed@access.k12.wv.us