Date of Graduation
College of Education and Human Services
Curriculum & Instruction/Literacy Studies
Phyllis C. Durden.
This study reviewed and analyzed budget deficits incurred by county boards of education in West Virginia and determined why increasing numbers of county boards of education have experienced deficit spending since the enactment of Senate Bill 14.;This study utilized a descriptive research design. The West Virginia Department of Education provided deficit, enrollment, and personnel data; all fifty-five county superintendents and treasurers were surveyed to determine the frequency and cause of budget deficits. One hundred percent of both groups responded to the survey.;In conclusion, factors contributing to county boards of education experiencing financial deficit included: (1) reduction of numbers of employees allowed and funded in the school aid formula; (2) absence of excess levies; (3) reduction in state aid, under-funding by legislature, and timing of the reductions; (4) expansion of types of personnel included in definitions of teacher and professional instructional personnel; (5) decline in student enrollment; (6) poor financial decisions; and (7) excessive operations.
Stewart, David L., "Common factors leading to county boards of education financial deficits" (2000). Graduate Theses, Dissertations, and Problem Reports. 2340.