WV SB1081

Creates a School Finance Transparency Commission convened by the Governor to review how county boards of education spend state appropriations and local funds from the Public School Support Program

Commission membership includes 12 members: the Governor or designee as chair, State Superintendent, State Board of Education President, three senators, three delegates, and Governor-appointed representatives from a county board member, superintendent, and treasurer

Commission responsibilities include examining historical spending patterns, identifying trends related to enrollment changes and staffing levels, evaluating alignment between funding formula components and actual expenditures, and identifying statutory requirements creating financial strain on counties

State Department of Education must provide administrative support, and state agencies and county boards must cooperate with information requests

Commission must submit findings and recommendations to the Governor, Senate President, and House Speaker by December 1, 2026, and terminates December 31, 2026