FISCAL NOTE

Date Requested: February 19, 2025
Time Requested: 04:40 PM
Agency: Education, WV State Board of
CBD Number: Version: Bill Number: Resolution Number:
1107 Introduced HB2614
CBD Subject:


FUND(S):

N/A

Sources of Revenue:

Other Fund N/A

Legislation creates:





Fiscal Note Summary


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


The legislation, in its current form, provides an optional lump sum payment of accrued personal leave to full-time employees of a county school board upon termination of full-time employment due to death. The West Virginia Department of Education (WVDE) is unable to provide a cost estimate for the proposed legislation. The WVDE does not have the expertise to determine the fiscal impact of allowing county board of education employees to be paid in a lump sum for accrued unused personal leave upon death. The Consolidated Public Retirement Board (CPRB) and the Public Employees Insurance Agency (PEIA) should have the expertise to provide the fiscal implications of the proposed legislation.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2025
Increase/Decrease
(use"-")
2026
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):


WVDE is unable to provide a cost estimate for the proposed legislation. The Department does not have the expertise to determine the fiscal impact of allowing county board of education employees to be paid in a lump sum for accrued unused personal leave upon death. CPRB and PEIA should have the expertise to provide the fiscal implications of the proposed legislation. WVDE can aid in the request by gathering employee accrued unused personal leave data that can be provided to CPRB and PEIA to determine this fiscal impact on the state. Under the bill’s current language, the cost of a leave payout upon death would be borne by the county board of education employing an applicable individual at the time of death. It is indeterminable what the annual impact of the bill will be on an annual basis, and the cost will vary annually statewide.



Memorandum


N/A



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