Currituck County Schools presented a preliminary budget of about $84.7 million to the joint meeting of the Currituck County Board of Education and the Board of Commissioners on April 29, and warned that the district must rely on local funding to fill gaps left by state and federal allotments.

Why it matters: The district’s finance officer said state funding comes in two distinct forms—dollar allotments and position allotments—and that position allotments (the number of funded staff positions) can mask significant local costs when actual staff salaries and benefits differ. That misalignment, plus charter school payments and possible state-mandated pay increases, are the primary budget risks the district flagged.

“We received dollar allotments and position allotments,” the finance officer said, describing state funding as the district’s largest source for basic programs but also “very different from other people’s funding.” She told the boards the district uses the position allotments to build the budget and that mistakes in assigning staff to position allotments can cost local taxpayers money.

Key details:
- The district described the preliminary combined funds budget as approximately $84,700,000, noting roughly $20,000,000 of that is capital outlay that flows through the county. The finance officer said she updated the local current expense and capital outlay amounts to reflect requests submitted to the county.

- State position allotments: The district reported it receives position allotments based on average daily membership that are separate from dollar allotments. The district cited 270 state-funded general classroom teacher allotments versus roughly 300 actual classroom positions deployed across certified and other instructional roles. “So it's based off the ADMs… So currently, we have 270,” the finance officer said when describing allotments; another speaker added that the district actually employs about 300 classroom teachers in total when specialty and enhancement instructors are included.

- Local supplement and cost pressures: The presentation included a request for an additional $3,000 per teacher supplemental payment to be added to the per‑pupil funding point; the finance officer said that would yield a local appropriation of approximately $16,700,000 (local current expense). She warned that state and federal timing make planning difficult because the legislature’s budget may not be finalized until July–November, while the district must deliver a budget to the county by May 15.

- Mandates and compensation: The district described state-mandated pay changes as a recurring source of unbudgeted cost. The finance officer cited previous state actions (minimum wage floors, proposed increases to beginning teacher pay) that left local districts to absorb costs for other employees. She estimated a hypothetical $10,200 raise for beginning teachers could create roughly $200,000 in additional district expense under certain scenarios.

- Charter school payments: The finance officer and board members said the district must send local funding to charter schools under state law even when students attending those charters do not live within Currituck County. The district estimated payments to charters of about $320,000 for the current year and said that figure comes from the local fund share the county transfers to charter operators.

- Federal funding: The district described federal funds as the smallest and most restricted source and noted shifts in federal program timing and amounts because Currituck is categorized as a tier 3 (lower-wealth) county for some state allocations.

Discussion, direction and decisions:
- Discussion: Board members and commissioners pressed staff on the difference between allotments and actual staff costs, the number of state position allotments, the impact of charter school enrollment on local funds, and how fund balance should be used. Several board members emphasized the unpredictability of the state budget and how that forces the district to present a preliminary budget to maintain continuity of operations.

- Direction: Staff said they will submit a final budget after the county and state complete their processes and will return with updated numbers.

- Formal action: The school board previously approved the preliminary budget at its April 16 meeting and transmitted the preliminary budget to the county on April 25; the presenter reiterated those dates during the joint session. (The final adoption will follow county and state budget completion.)

What the district asked for next: Continue the $3,000 per‑teacher supplement proposal in local budget discussions and confirmation of local capital outlay requests; the finance officer asked the county to treat the preliminary budget as a responsible, transparent statement of current estimates.

Ending note: The finance officer told the joint meeting that fund balance is an essential tool for cash flow and emergencies and must not be used for recurring expenditures, citing a prior year when state funds were frozen and the district relied on its fund balance to cover two months of operations.